一些有用的会计术语(也不知道发的地方对不对)A

A: S8=4C`>jf  
A share Ａ股；甲类股份 'O`3FI  
abatement of tax 减税；减扣免税额 }j?S?=;m=  
ABN AMRO Bank N.V. 荷兰银行 :#/bA&  
above-the-line expenditure 线上项目支出；经常预算支出 LasH[:QQQ  
above-the-line receipt 线上项目收入；经常预算收入 ie(7m|.  
ABSA Asia Limited 南非联合亚洲有限公司 8j'*IRj*q  
absolute change 绝对数值变更 %RN-J*s]  
absolute expenditure 实际开支 sb @hGS  
absolute guideline figure 绝对准则数字 FJLJ;]`7+  
absolute interest 绝对权益 {K:Utdu($q  
absolute order of discharge 绝对破产解除令 R`Lm"5w  
absolute profit margin 绝对利润幅度 j
;v%4G  
absolute value 实值；绝对值 ;}~=W!yz  
absolutely vested interest 绝对既得权益 tD]&et  
absorbed cost 已吸收成本；已分摊成本 '-IT@}  
absorption 吸收；分摊；合并 >, E$bm2  
absorption rate 吸收率；摊配率；分摊率 m GhJn  
ACB Finance Limited 亚洲商业财务有限公司 hU 7fZl%yl  
acceptable form of reciprocity 合理的互惠条件 6^|6V  
acceptable rate 适当利率；适当汇率 [kOA+\v  
acceptance agreement 承兑协议 mM}Ukmy  
acceptance for honour 参加承兑 .$0Ob<.  
acceptor 承兑人；接受人；受票人 !C#RW=h9  
acceptor for honour 参加承兑人 -
;\+uV  
accident insurance 意外保险 pV6HQ:y1  
Accident Insurance Association of Hong Kong 香港意外保险公会 4Aew )   
accident insurance scheme 意外保险计划 #/Fu*0/)`  
accident year basis 意外年度基准 DOVX$N$3  
accommodation 通融；贷款 F2$bUY  
accommodation bill 通融票据；空头票据 }+4Bf+u:  
accommodation party 汇票代发人 qffSq](D.  
account balance 帐户余额；帐户结余 Jyci}CU3\Q  
account book 帐簿 *Qx|5L!_  
account collected in advance 预收款项 g/,Bx!'8p  
account current book 往来帐簿 'd^gRH<z  
account of after-acquired property 事后取得的财产报告 %^=!s  
account of defaulter 拖欠帐目 6b70w @P!  
account payable 应付帐款 n u8j_grW  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %hbLT{w  
account receivable 应收帐款 b8Rh|"J)
d  
account receivable report 应收帐款报表 p@Y$eZ:O  
account statement 结单；帐单；会计财务报表 5^K#Tj ;2  
account title 帐户名称；会计科目 g0j4<\F2\  
accountant's report 会计师报告 ZQ9oZHUm  
Accountant's Report Rules 会计师报告规则 @CU|3Qg  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bmVgTm&  
Accounting Arrangements 《会计安排》 4l}M i  
accounting basis 会计基础 $xtE+EV.p  
accounting by Official Receiver 破产管理署署长呈交的帐目 P5}[*k%DQw  
Accounting Circular 《会计通告》 DRW.NL o  
accounting class 会计类别 \678Nx  
accounting date 记帐日期；会计结算日期 pLQSG}N  
accounting for money 款项核算 S"^KJUUc  
Accounting Officer 会计主任 O)xEF~DaD  
accounting period 会计报告期；会计期 DIqT>HHZ  
accounting policy 会计政策；会计方针 '?G[T28  
accounting practice 会计惯例 tOM3Gs~o6z  
accounting principle 会计准则 ]Ec[")"kT  
accounting record 会计记录 /GuSIZg"_  
accounting report 会计报告 6l\UNG7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }C{}oLz  
Accounting Society of China 中国会计学会 6Sb'Otw.  
accounting statement 会计报表 C*s0r;  
accounting system 会计制度；会计系统 9{%g-u\  
accounting transaction 会计事项；帐务交易 IN|i)?rh  
accounting treatment 会计处理 c_G-R+  
accounting year 会计年度 L_gsG|xX  
accretion 增值；添加 Kcw1uLb  
accrual 应计项目；应累算数目 QK?2E  
accrual basis 应计制；权责发生制 f_4S>C$  
accrual basis accounting 应计制会计；权责发生制会计 ~f=6?5.wa  
accrue 应累算；应计 SfZ=%6b7  
accrued benefit 应累算利益 tT* W5  
accrued charges 应计费用 XJJ[F|k~  
accrued cumulative preference share dividend 应累算的累积优先股股息 W\>^[c/  
accrued expenses 应累算费用 M8?#%x6;N  
accrued interest payable 应付利息；应计未付利息 ll(e,9.D  
accrued interest receivable 应收利息；应计未收利息 ?b@q5Y  
accrued right 累算权益 Y*kh$E%<#  
accruing profit 应累算的利润 B15O,sL&W  
accumulated fiscal reserve 累积财政储备 r%
TLv  
accumulated profit 累积利润；滚存溢利 !qTpQ5Dm  
accumulated reserve 累积储备 V<HOSB7  
accumulation of surplus income 累积收益盈余 UU.mdSL  
acquired assets 既得资产 <t[Z9s$n  
acquisition 收购；购置；取得 )l!J$X+R  
acquisition cost 购置成本 5DkK'tCI9Z  
acquisition expenses 购置费用 dThn?  
acquisition of 100% interest 收购全部股权 Som. qD  
acquisition of control 取得控制权 NoJnchiU  
acquisition of fixed assets 购置固定资产 %UUp=I  
acquisition of shell “买壳” _OJ0 < {E  
acquisition price 收购价 agU%z:M{  
act of God 天灾 *`+<x  
acting partner 执事合伙人 V6@*\+:3)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 LsJs Q h  
active partner 积极参与的合伙人 lruF96C/Y  
active trading 交投活跃 &547`
*  
actual circulation 实际流通 Hi; K"H]x1  
actual cost 实际成本 Q? <-`7  
actual expenditure 实际开支；实际支出 `7QvwXsH]  
actual income 实际入息；实际收入；实际收益 $@[dm)M  
actual market 现货市场 ]5} -y3  
actual price 现货价；实际价格 <[Tq7cO0  
actual profit 实际利润 ,zAK3d&h
j  
actual quotation 实盘；实际价位；实际报价 U{T[*s  
actual year basis 按实际年度计算 LN@E\wRw{r  
actuals 实货 WZ^
{zFoZ  
actuarial investigation 精算调查 ?(5o@Xq  
actuarial principle 精算原则 jzl?e[qPA  
actuarial report 精算师报告 &Pu+(~'Q  
Actuarial Society of Hong Kong 香港精算学会 x[vpoB+c  
actuarial valuation 精算师估值 h^o+E2<]  
actuary 精算师 tMxsR>sH  
ad referendum agreement 暂定协议；有待覆核的协定 DC?21[60  
ad valorem duty 从价税；按值征税 0V<Aub[${  
ad valorem duty system 从价税制 zyaW3th  
ad valorem fee 从价费 cr76cYq"Q  
ad valorem tariff 从价关税 5z1\#" B[  
additional allowance 额外免税额 Mam8\  
additional amount for unexpired risk 未过期风险的额外款额 - *:p.(c  
additional assessable profit 补加应评税利润 ad"'O]  
additional assessment 补加评税 x`]Ofr'  
additional commitment 额外承担 J"%8:pL  
additional commitment vote 额外承担拨款 d>lt  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <\ y!3;  
additional dependent parent allowance 供养父母额外免税额 If~95fy~c  
additional provision 额外拨款 6N9 c<JC  
additional stamp duty 附加印花税 kcLj Kp  
additional tax 补加税罚款；补加税款 ooTc/QEYi  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~
'NX~<m  
adjudged bankrupt 被裁定破产 ;$vLq&(}  
adjudicated bankrupt 裁定破产人 x1t{SQ-C  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9wAA. -"  
adjudication of bankruptcy 裁定破产；宣告破产 YSqv86  
adjudication of insolvency 裁定无力偿还债务 ;c1relR2  
adjusted actual 经调整的实数；调整后的实数 ki\B!<uv  
adjusted current assets 经调整的流动资产；调整后的流动资产 ETM2p1ru0  
adjusted figure 经调整的数字；调整后的数额 9GO}&7   
adjusted liabilities 经调整的负债；调整后的负债 t
(}/g  
adjusted loss 经调整的亏损；调整后的亏损 k) "ao2iXL  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 i][f#e4  
adjusted profit 经调整的利润；调整后的利润 Rb)|66&3&  
adjusted surplus 经调整的盈余额；调整后的盈余额 :%N*{uy  
adjusted value 经调整的价值；调整后的价值 d'ZS;l   
adjustment 调整；修订；理算〔保险〕 T_eJ}(p  
adjustment centre 调剂中心 haCKv   
adjustment lag 调整过程的时间差距；调整时差 /$;,F't#2M  
adjustment mechanism 调整机制 CK2B  
adjustment of loss 亏损调整 >L^xlm%7o  
adjustment process 调整过程；调整程序 cC' ~  
adjustment range 调整幅度 os[ZIHph  
administered exchange rate 受管制汇率 s8^~NX(xdy  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 O#vn)+Y,*  
administration expenses 行政费用
Nu@5 kwH  
administration fee 手续费；行政费 GMz8B-vk  
administration in bankruptcy 破产管理 _l<mu?"  
administration order 遗产管理令 'fIHUw|  
administrator 管理人；遗产管理人 wtSvJI~o)  
administrator of the estate 遗产管理人 Zb."*zL  
admission of debt 债项承认书 0E-pA3M6  
admission of proof 接纳债权证明 $ADPV,*gG  
advance 放贷款项；垫付款项；预支款项；预付款项
EJ`Q8uz  
advance account 暂支帐目；预付款帐户 8"x9#kyU<3  
advance compensation 预付补偿金 R"Kz!NTB  
advance from shareholder 股东垫款 kae2 73"  
advance pending reimbursement 预支以待日后付还 GzdRG^vN  
advanced economy 先进经济体系 W"Z#Fs{n
8  
advancement 预付；预付财产 qbb6,DL7J  
advances warrant 垫款令 l
l%G!VR  
advancing 贷出 +oZH?N4yaM  
adverse balance 逆差 {(}yG_Q]!  
adverse exchange 逆汇 Q/py qe G  
advertisement addressed to shareholders 在报章刊登的致股东通告 <#y*h8IZ@t  
advice for collection 托收通知书 :=9<  
advice of drawing 提款通知书；汇票通知书 oSY7IIf%L  
advice of payment 付款通知
K\(6rS}N  
Advisory Committee [Securities and Futures Commission] }Gr&w-v  
谘询委员会〔证券及期货事务监察委员会〕 ? Vp%=E  
Advisory Committee on Diversification 经济多元化谘询委员会 0Gsu  
affidavit 誓章；遗产申报誓章 Jt]&;0zn2  
affidavit of no receipt 述明无收款的誓章 4z_n4=  
affiliate 联号；联营公司；附属公司 w>[T&0-N  
affiliated company 附属公司；联号；联营公司 e[{mVhg4E  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 fag
M7)x  
affordability 负担能力 rLzW`  
African Development Bank [AfDB] 非洲开发银行 9Kbw GmSU  
after-acquired property 事后取得的财产 3+>OGwfQ  
after-hours dealing 市后交易 u]M\3V.  
after-tax profit 税后盈利；税后利润；税后溢利 d)tiO2W  
agency agreement 代理协议 $mpO?D J~  
agency expenses 代理机构的开支 ^"x<)@X  
agency fee 代理费 J\=a gQ  
Agency Law 《代理法》 Y5Z!og  
agent 代理人；承销人 @h}`DNaZ^  
agent of company 公司代理人 HCj>,^<h  
agent's fee 代理人费；经纪费 8z}^j
TM  
aggregate 总计；总数；总体数字 ~}Z'0W)Q`z  
aggregate amount 总款额；总额 /e1(? 20  
aggregate assets and liabilities 总体资产与负债 6G of.:"f  
aggregate at constant price 按固定价格计算的总体数字 ,Dp0fauJ  
aggregate demand 总需求 "3}<8c  
aggregate gross position 总持仓量 g^l RG3a  
aggregate limit 总限额 vtyx`F f  
aggregate of salaries tax 合计薪俸税 %>zjGF<
 
aggregate performance 总体表现；总体业绩 x[X`a  
aggregate supply 总体供应 SK R1E];4  
aggregate surplus 总盈余 {^m
Kvc  
aggregate total 整体总额 }mk>!B}=  
aggregate value 总值；合计价值 `}fw1X5L  
aggregated basis 合计基准 BBnq_w"a  
aggregated net chargeable income 合计应课税入息实额 A@$kLex  
aggregation 合并计算；合计；总和 K_ke2{4Jm  
aggregation of incomes of husband and wife 夫妇入息合并计算 }x:f%Z5h  
aggregation of property 财产的总和 u9Y3?j,oC  
agio 差价；贴水 ss iokLE  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 6BAW  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Vh
Eka#  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 tFM$#JN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Vn|1v4U!  
《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》 41Ve}%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment , ZFE(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $,27pkwHeW  
agreement for a settlement 授产协议 S6D^3n  
agreement for assignment 转让协议 :P+\p=  
agreement for sale 售卖协议；买卖协议 fU+Pn@'  
agreement for sale and purchase 买卖协议 %d;ezY'2  
agreement for the payment of interest 支付利息协议 yI3kvh  
agreement for the repayment of money 还款协议 }}r> K}  
agreement of reinsurance 再保险协议 igC_)C^i>  
Agricultural Bank of China 中国农业银行 DjLL|jF  
air passenger departure tax 飞机乘客离境税 #07!-)Gv  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 eu#'SXSC F  
airport tax 机场税 RU#F8
O  
alcohol duty 酒精税 zpjqEEY;  
alienation 让与；让渡；转让 Z`Z5sj 4{  
alimony 生活费；赡养费 bC6oqF'#  
All Ordinaries Index [AOI] 所有普通股指数 ej(ikj~j  
all risks 全险；综合险 y~ rXl  
All Sales Record for Stock Market 《股票市场成交报告》 _NZ@4+aW  
Allied Capital Resources Limited 新联财务有限公司  Mps5Vv  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 bPbb\|u0d  
allocation letter 拨款信件 .uz|/Zy  
allocation of fund 分配款项；预留款项 s!B/WsK  
allocation of profit 利润分配；溢利分配 I5ZqBB  
allocation warrant 拨款令 PnYBy| yl  
allotment 分配；配股 v& $k9)]  
allotment notice 股份配售通知；配股通知 [wnDHy6W  
allotment of shares 股份分配 ,5Vt]#F5@  
allowable 可获宽免；免税的 jp2Q9Z  
allowable business loss 可扣除的营业亏损 r'7LR  
allowable expenses 可扣税的支出 S<wj*"|.s  
allowance 免税额；津贴；备抵；准备金 PoSpkJH  
allowance for debts 债项的免税额 EnVuD 9  
allowance for depreciation by wear and tear 耗损折旧免税额 p
Y"O9x  
allowance for funeral expenses 殡殓费的免税额 98XVa\|tl  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >SbK.Q@ei  
allowance for repairs and outgoings 修葺及支出方面的免税额 )Kd%\PP  
allowance to debtor 给债务人的津贴 vX|UgK?2^  
alteration of capital 资本更改 *m+BuGt|  
alternate trustee 候补受托人 9&]M**X  
amalgamation 合并 \wvg,j=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +-?/e-z")  
ambit of charges 征税范围；收费范围 yYZxLJ='  
amended valuation 经修订的估值 x.mrCJn)  
American Commodities Exchange 美国商品交易所 cmwPu
K$  
American Express Bank Limited 美国运通银行 TFQ!7'xk)  
American Stock Exchange 美国证券交易所 /8'S1!zc  
amortization 摊销 5 `/< v^  
amount due from banks 存放银行同业的款项 rf&M!d}!  
amount due from banks abroad 存放海外银行同业的款项 %3r:s`{  
amount due from holding companies 控股公司欠款 KKe8 ly,  
amount due from local banks 存放本港银行同业的款项 "tk-w{>  
amount due to banks 银行同业的存款 "Zv~QwC  
amount due to banks abroad 海外银行同业的存款 TI|/u$SJ<Z  
amount due to holding companies 控股公司存款 Ah69 _>N`S  
amount due to local banks 本港银行同业的存款 xg@NQI@7   
amount due to outport banks 外埠银行同业的存款 ),}AI/j;zY  
amount for note issue 发行纸币的款额
rVnd0K  
amount of bond 担保契据的款额 yR5XJ;Tct  
amount of consideration 代价款额 ne}+E  
amount of contribution 供款数额 #dxgB:l)%l  
amount of indebtedness 负债款额 J9~i%hzr  
amount of principal of the loan 贷款本金额 O[@q%&_  
amount of rates chargeable 应征差饷数额 pKG<Nvgz&  
amount of share capital 股本额 4'1m4Ugg  
amount of sums assured 承保款额 ZJW[?V\5=  
amount of variation 变动幅度 >/$Fh:R-  
amount of vote 拨款数额 @@G6p($  
amount payable 应付款额 -e GL)M  
amount receivable 应收款额 W!Gdf^Yy<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (.Y/  
analysis 分析 rh*sbZ68>E  
ancillary risk 附属风险 1Tp/MV/>  
annual account 周年帐目；周年帐目报表；年度决算；年结 $g9**b@  
annual accounting date 年结日期 oPf)be| #  
annual allowance 每年免税额；年积金；年度津贴；年津 KL,/2(  
annual balance 年度余额 _*M42<wcO  
annual disposable income 每年可动用收入 g`^X#-!(  
annual estimates 周年预算 bBcp9C)iY  
annual fee 年费 &C<yfRDu  
annual general meeting 周年大会 {y=W6uP  
annual growth rate 年增率；每年增长率 >4` dy  
annual long-term supplement 长期个案每年补助金 w'4AJ Q|;  
annual pensionable emolument 可供计算退休金的年薪 :nN1e  
annual report 年报 W*DVi_\$y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =<@2#E)  
annual return 周年报表；周年申报表；每年报税表格 !|waK~jK  
Annual Return Rules 《周年报表规则》 ?4H#G)F  
annual review of consumer prices 每年消费物价回顾 Z6C=T;w  
annual roll-forward basis 逐年延展方式 @oP_
;G  
annual salary 年薪 a3SlxsWW  
annual statement 年度报表；年度决算表 B_`y
|sn  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 N7r_77%m0  
annuitant 年金受益人 PC$CYW5  
annuity 年金 u|#>32kV  
annuity contract 年金合约 4LcX<BU9  
annuity on human life 人寿年金 `A$!]&[~|  
antecedent debt 先前的债项 :,12")N  
ante-dated cheque 倒填日期支票 ] Wy)  
anticipated expenditure 预期开支 g:l.MJT  
anticipated net profit 预期纯利 [&[^G25  
anticipated revenue 预期收入 hY5WJ;  
anti-inflation measure 反通货膨胀措施 $3T_.  
anti-inflationary stance 反通货膨胀立场 ,fDEz9-,  
apparent deficit 表面赤字 `^JJ&)4iv  
apparent financial solvency 表面偿债能力 j1
q[2'  
apparent partner 表面合伙人 s.Y4pWd5@  
application for personal assessment 个人入息课税申请书 cLa]D[H  
application of fund 资金应用 pL=d%
m.W  
application to release as liquidator and to destruct the books of accounts and documents mMx;yZ  
申请免除清盘人职务及毁灭帐簿与文件 )4U>!KrY  
appointed actuary 委任精算师 w.\w1:d  
appointed auditor 委任核数师；委任审计师 [S]S^ej*8  
appointed trustee 委任的受托人 tY${M^^<J  
appointer 委任人 vr^~yEr  
apportioned pro rata 按比例分摊 qLL,F  
apportionment 分配；分摊 [H\:pP8t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 54;J8XT7  
apportionment formula 分摊方程式 WL,&-*JAW  
apportionment of estate duty 遗产税的分摊 jxaD&4Fs8  
appraisal 估价；评估 >KLtY|o)  
appreciable growth 可观增长 AUVgPXOwd  
appreciable impact 显着影响 lE8&..~l$+  
appreciable increase 可观增长 N/
$`:8"  
appreciation 增值；升值 1 2++RkL#  
appreciation against other currencies 相对其他货币升值 &;,,H
< p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lU^;Z6f  
appreciation tax 增值税 ,r^M?>  
appropriation 拨款；拨用；拨付 aJL^AG  
appropriation account 拨款帐目 9Etz:?)b  
Appropriation Bill 拨款法案 .roqEasu8  
appropriation-in-aid system 补助拨款办法 /){
KOCBl;  
approved assets 核准资产 hv6@Jr3  
approved basket stock 认可一篮子证券 n,HE0Zn]Y_  
approved budget 核准预算 (bOpV>\Q7  
approved charitable donation 认可慈善捐款 X
8dR+xd  
approved charitable institution 认可慈善机构 $&s=68  
approved currency 核准货币；认可货币 Om'+]BBN  
approved estimates 核准预算 93+"D`  
approved estimates of expenditure 核准开支预算 h)1qp Qj  
approved overseas insurer 核准海外保险人 I$NhXZ)KT  
approved overseas trust company 核准海外信托公司 EV#MQM  
approved pooled investment fund 核准汇集投资基金 tt?58dm|  
approved provident fund scheme 认可公积金计划 -7/s]9o'  
approved provision 核准拨款 O1 .w,U   
approved redeemable share 核准可赎回股份 <^b7cOFQ
 
approved regional stock 认可地区性证券 G2LK]  
approved retirement scheme 认可退休金计划 <Llp\XcZ  
approved subordinated loan 核准附属贷款 (Rk_-9_E.  
arbitrage 套戥；套汇；套利 scuHmY0  
arbitrageur 套戥者；套汇者 ,P'P^0qJ  
arbitrary amount 临时款项 >&g}7d
%  
arrangement 措施；安排；协定 '}g*!jL  
arrears 欠款 +X`V|E,no  
arrears of pay 欠付薪酬 I)q,kP@yY  
arrears of revenue 逾期未收税款；逾期未收的帐项 6)oLus  
articles of association 组织章程；组织细则；组织章程细则 W"{v2xi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QB:i/9  
ascertainment of profit 确定利润 4k/VBZB  
"Asia Clear" “亚洲结算系统” E3@QI?n^^  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ZKQ hbNT  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 bWl5(S` Z  
Asian Development Fund [ADF] 亚洲发展基金 4L-:*b_v\  
Asian dollar bond 亚洲美元债券 L-pVltX  
Asian dollar market 亚洲美元市场 4!asT;`'  
Asian dollar rate 亚洲美元利率 J$4wL F3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 H/M Au7  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z3k(P  
asked price 沽盘；喊价；索价；卖方报价 Am8x74?  
assessable income 应评税入息 I$Qs;- (  
assessable loss 应评税亏损 5qg2Zc~  
assessable profit 应评税利润 +jg9$e"  
assessable value 应评税值 JOjoiA  
assessed profit 估定利润 5Zmw} M  
assessed value 经评估价值 uj%skOD6Z  
assessment 评税；评定；估价；评税单 j-CnT)W<  
assessment number 评税编号；估价编号 Tu{h<Zy  
assessment of additional tax 补加税评税 M3p   
assessment of performance 业绩评估；实绩评价 t1VH doNN  
Assessor 评税主任 ug{R 3SS  
asset price bubbles 资产价格泡沫  hjO*~  
asset-backed securities 具资产保证的证券 2,lqsd:xM  
assets accretion 资产增值 "#v=IJy&r  
assets and liabilities 资产与负债 vHAg-Avc  
assets betterment statement 资产递增表；资产改进表 !R*-R.%  
assets lending 实物放款；有抵押贷款 <<D$+@wxm  
assets of the company passing on the death 死者去世时转移的公司资产 =n^!VXaL]]  
assets pledged as security for liabilities 用作负债抵押的资产 c4_`Ew^k  
assets portfolio 资产投资组合 g}laG8  
assets price 资产价格 st"{M\.p  
assets quality 资产质素 Oz|K8p  
assets realization 资产变现 79\JxiSB  
assets refinancing arrangement 资产再集资安排 >0{S  
assets securitization 资产证券化 U yw-2]!n  
assets situated outside Hong Kong 在香港以外地方的资产 s5RjIa0$7  
assets stripping 削减资产；拆卖资产 pLMRwgzr  
assets value 资产值 Lad
sw  
assignee 承让人 Xtwun  
assignment 转让；转让书；转让契 AamVms  
assignment of interest 权益转让 izKfU?2]X@  
assignment of letters patent and trade mark 专利证书及商标转让 Si[eAAd' :  
assignment of property 物业转让；物业转让书 j,ZW[*M  
assignment right 转让权 9dw0<qw1%  
assignor 转让人 p}r yKW\cJ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 s#`cX0L)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 yHtGp%j  
associate member 附属会员 8tC+ lc  
associated body corporate 相联法人团体 (V^QQ !:  
associated company 相联公司；联属公司
[BE:+ ID3  
associated corporation 相联法团 $uTlbAuv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] h+ TB]  
公认会计师公会〔英国〕 K9}jR@jy$  
Association of Futures Exchange Brokers 香港期货经纪协会 6i^0T
 
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~CulFxu  
association of underwriters 承保人组织 (A|B@a!Y>  
assumption of control 接管 o:f|zf> i<  
assurance 担保；保险；转易；转易书 |oFI[PE  
assurance of interest 权益的转易 O{*GW0}55  
at 19XX price 按一九ＸＸ年价格计算 /o'oF  
at a discount 按赔价计算；按贴水价格计算；打折扣 i!y\WaCp  
at a premium 按溢价计算；按升水价格计算 d^_itC;-,  
at call 通知付款；按通知 f0g6g!&gf  
at constant market price 按固定市价计算 =X<)5IS3  
at constant price 按固定价格计算 Hq79/wKj  
at cost 按成本计算 QZ:v  
at current market price 按当时市价计算；按现时市价计算 ;7)OSGR
 
at current price 按当时价格计算；按现时价格计算 AV9:O{  
at factor cost 按要素成本计算；按生产要素成本计算 P)4x  
at money-of-the-day price 按付款当日价格计算 V9gVn?O0  
at or better 按指定或较佳价位〔买卖指令〕 yCZ2^P!a
 
at par 按面值计算；平价 (kdC1,E  
at sight 见票即付 ]&
/0  
at the close 按收市盘 CARq^xI-  
at the opening 按开市盘 fg< (bXC  
attestation 见证；见证条款 +-'`Q Ae  
at-the-money option 平价期权 |zg=+  
attorney 受权人；受托代表人 *di&%&f  
attornment 新拥有人承认书 .;cxhgU  
attributable profit 可归属利润 <&*#famX  
attributable share value 可归属股份价值 &boj$ k!g[  
Auckland Stock Exchange 奥克兰证券交易所 i<0D Z_rub  
auction 拍卖 o<~-k,{5P  
auctioneer 拍卖商 YcEtgpz@  
audit 审计；核数 }i
sCvb  
Audit Commission 审计署 8x`Kl(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,d3Q+9/  
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〕 \;'_|bu3.  
audit review 帐目审查 ;}$Z 80  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 k`{RXx  
audited account 审计帐目；经审计的帐目 .59KE]u  
audited annual account 经审计的周年帐目 K%kXS  
audited balance sheet 经审计的资产负债表 aViJ   
auditor 核数师；核数主任；审计师 4|I7:~  
auditor's certificate 核数师证明书；审计师证明书 WFQ*s4 R(  
auditor's report 核数师报告；审计师报告 q.U*X5  
Aussie bond 澳元债券 !4i,%Z&6  
austerity budget 紧缩预算 b*@&c9I;q  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0@JilGk1u  
Australia All Ordinaries Index 澳洲所有普通股票指数 q+r `e  
Australian Dollar [AUD] 澳元 (ej:_w1  
Australian Options Market 澳大利亚期权市场 M ,Zm|3L  
Australian Securities Commission 澳洲证券事务监察委员会 5~v(AB(x  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .ou!g&xu  
Australian Stock Exchange 澳大利亚证券交易所 8  /5sv  
Austrian Schilling [ATS] 奥地利先令 #_?426Wfs  
authentication 认证；鉴证 EKV+?jj$  
authority to purchase 委托购买证；委购书 ^cfkP(Y3kx  
authorization 认可；核准；授权；授权书 z(c@(UD-_  
authorization by direction 指示授权 s@.`"TF.7  
authorization by instruction 指令授权 UZ[/aq  
authorization by warrant 令状授权 !5yRWMO9X~  
authorization of unit trust 单位信托的认可 dcV,_  
authorized agent 指定代理人 `%KpTh  
authorized capital 法定资本 GMVC&^  
authorized clerk 出市员 f)p>nW?Z  
authorized dealer 认可交易商 Aqx3!  
authorized financial institution 认可财务机构 }wa}hIqx  
authorized fund 认可基金 a!TBk=P  
authorized fund house 获授权的基金公司；认可基金公司 8<E!rn-  
authorized institution 认可机构 4r68`<mn[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 x*5 Ch~<k  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 UrD=|-r`  
authorized insurer 获授权保险人；获认可承保人 qAS70XjOF  
authorized investment 特准投资项目 i}v}K'`  
authorized person 获授权人 lQ=&jkw  
authorized representative 获授权代表 [=]+lei  
authorized share capital 法定股本 ^KaqvG$ed  
automated quotation system 自动报价系统 uW\@x4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GoGohsj  
自动交易系统〔香港期货交易所有限公司〕 +0oyt?  
automatic adjustment mechanism 自动调整机制  ?.4y
g(  
automatic adjustment system 自动调整系统 Fi,e}j=2f  
Automatic Clearing House 自动票据交换所 XhHel|!g:  
automatic exchange rates accumulation system 自动化汇率累集系统 Ba"^K d`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _mIa8K;  
automatic teller machine [ATM] 自动柜员机 Uxj<x`<1x  
autopay 自动转帐 %J/fg<W1  
available assets 可用资产 "z{_hp{T^  
available fiscal reserve 现存财政储备 kxr6sO~  
available profit 可用利润 =8$(i[;6w  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gQ[]  
average 平均；平均数；海损 97:t29N  
average basic salary 平均基本薪金 }QX2:a  
average consumer expenditure 平均消费开支；一般消费开支 c<JM1  
average cost 平均成本 KZp,=[t  
average cost of land production 增辟土地平均成本 XwKZv0ub  
average daily turnover 平均每日成交额 kuKnJWv  
average daily wage rate 平均每日工资率 5WtQwN~  
average expenditure pattern 平均开支模式 (R;) 9I\  
average growth rate 平均增长率 ShEaL&'J  
average net fixed assets 固定资产平均净值 _G-bL;  
average of relatives 相对价格平均数 kz$6}&uk  
average price 平均价格 ?34EJ !  
average propensity to consume 平均消费倾向；一般消费倾向 vy2*BTU?  
average propensity to save 平均储蓄倾向；一般储蓄倾向 =,/A\F  
average rate 平均率 !%Z)eO~Z  
average revenue 平均收入；平均收益 P ],)  
average stock 平均库存；平均存货 V8KTNt%  
average yearly rent 平均年租 FthXFxwx$  
avoidance of double taxation 避免双重课税 ,Do$`yO+  
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 N$ qNe'b  
r+V(1<`2X  
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