一些有用的会计术语(也不知道发的地方对不对)A

A: ^!{oyw   
A share Ａ股；甲类股份 Yc:b:\0}F6  
abatement of tax 减税；减扣免税额 Iay7Fkv  
ABN AMRO Bank N.V. 荷兰银行 7bsW7;C  
above-the-line expenditure 线上项目支出；经常预算支出 HLYM(Pz  
above-the-line receipt 线上项目收入；经常预算收入 P_-zkw  
ABSA Asia Limited 南非联合亚洲有限公司 i=o>Bl@f  
absolute change 绝对数值变更 _I{&5V~z  
absolute expenditure 实际开支 ih+kh7J-  
absolute guideline figure 绝对准则数字 dUb(C1h  
absolute interest 绝对权益 2"<}9A<Xs  
absolute order of discharge 绝对破产解除令 <@*mFq0,  
absolute profit margin 绝对利润幅度 A*E4
hop[  
absolute value 实值；绝对值 ip>dHj z  
absolutely vested interest 绝对既得权益 ::TUSz2/2  
absorbed cost 已吸收成本；已分摊成本 apY m,_  
absorption 吸收；分摊；合并 d_5h6Cz4  
absorption rate 吸收率；摊配率；分摊率 3M1(an\nW  
ACB Finance Limited 亚洲商业财务有限公司 t"0~2R6i  
acceptable form of reciprocity 合理的互惠条件 @Zq,mPaR$  
acceptable rate 适当利率；适当汇率 uT-WQ/id  
acceptance agreement 承兑协议 \Z+v\5nmO  
acceptance for honour 参加承兑 +nJ}+|@
K  
acceptor 承兑人；接受人；受票人 E&&80[tN]  
acceptor for honour 参加承兑人 RtqW!ZZ:H  
accident insurance 意外保险 <5$= Ta  
Accident Insurance Association of Hong Kong 香港意外保险公会 (O`=$e  
accident insurance scheme 意外保险计划 w-\fCp )  
accident year basis 意外年度基准 >F-J}P  
accommodation 通融；贷款 x<ENN>mW1  
accommodation bill 通融票据；空头票据 =<e
# 2  
accommodation party 汇票代发人 [dzb{M6_  
account balance 帐户余额；帐户结余 l^Lg"m2  
account book 帐簿 ~{5%~8h.0r  
account collected in advance 预收款项 #;mZ3[+i5  
account current book 往来帐簿 wfZ'T#1  
account of after-acquired property 事后取得的财产报告 H/, tE0ZV  
account of defaulter 拖欠帐目 zP9 HYS  
account payable 应付帐款 p19Zxh  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +=}% 7o  
account receivable 应收帐款 "(C}Dn#  
account receivable report 应收帐款报表 9*2hBNp+  
account statement 结单；帐单；会计财务报表 qp{NRNk
Q  
account title 帐户名称；会计科目 cnIy*!cJs  
accountant's report 会计师报告 r{<u\>6X>P  
Accountant's Report Rules 会计师报告规则 CZa9hsM  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Mys;Il"  
Accounting Arrangements 《会计安排》 ($cu!$lY~  
accounting basis 会计基础 uq%RZF z(v  
accounting by Official Receiver 破产管理署署长呈交的帐目 u!@P,,NY  
Accounting Circular 《会计通告》 )Z;Y,g  
accounting class 会计类别 J]~fv9~P  
accounting date 记帐日期；会计结算日期
3oKqj>  
accounting for money 款项核算 M,#t7~t  
Accounting Officer 会计主任 FF_$)%YUp  
accounting period 会计报告期；会计期 '<}7bw}+c  
accounting policy 会计政策；会计方针 jOuv\$  
accounting practice 会计惯例 ow$#kQ&R O  
accounting principle 会计准则 sO  
accounting record 会计记录 +}Q4 g]M8  
accounting report 会计报告 e6_.ID'3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /f6]XP\'`+  
Accounting Society of China 中国会计学会 UwM}!K7)G  
accounting statement 会计报表 nQP0<_S  
accounting system 会计制度；会计系统 tL
).f:?  
accounting transaction 会计事项；帐务交易 ke4
q$pD  
accounting treatment 会计处理 _cJ{fYwYU  
accounting year 会计年度 j)]'kg  
accretion 增值；添加 3jn@ [ m  
accrual 应计项目；应累算数目 D!<
$uAT  
accrual basis 应计制；权责发生制 tEEhSG)s%  
accrual basis accounting 应计制会计；权责发生制会计 FQ87[| S  
accrue 应累算；应计 54;iLL  
accrued benefit 应累算利益 B`WfJ2*2  
accrued charges 应计费用 cp2fDn  
accrued cumulative preference share dividend 应累算的累积优先股股息 y,
r`8  
accrued expenses 应累算费用 I^wj7cFo5  
accrued interest payable 应付利息；应计未付利息 y-@!, @e
 
accrued interest receivable 应收利息；应计未收利息 feopO j6~+  
accrued right 累算权益 w|Mj8Lc+  
accruing profit 应累算的利润 |l?ALP_g  
accumulated fiscal reserve 累积财政储备 !'gz&3B~h  
accumulated profit 累积利润；滚存溢利 _F*w ,b$8  
accumulated reserve 累积储备 eHJ7L8#  
accumulation of surplus income 累积收益盈余 KGWENX_U  
acquired assets 既得资产 m@Nx`aS?  
acquisition 收购；购置；取得 $ i&$ZdX  
acquisition cost 购置成本 ]q3Kd{B  
acquisition expenses 购置费用 $oQsh|sTI  
acquisition of 100% interest 收购全部股权 c@^:tB  
acquisition of control 取得控制权 e-')SB  
acquisition of fixed assets 购置固定资产 `%XgGHiE  
acquisition of shell “买壳” iR_Syk`G*A  
acquisition price 收购价 G9
a%N  
act of God 天灾 P3yiJ|vP  
acting partner 执事合伙人 (p?3#|^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =5/;h+bk+3  
active partner 积极参与的合伙人 aK&+p#4t  
active trading 交投活跃 bsP;  
actual circulation 实际流通 6uXW`/lvX  
actual cost 实际成本 p)^:~ll  
actual expenditure 实际开支；实际支出 ,%'0e/  
actual income 实际入息；实际收入；实际收益 OT&E
)eR  
actual market 现货市场 }H#t( 9,U  
actual price 现货价；实际价格 L@_">'pR  
actual profit 实际利润 -Wn.@bz6B  
actual quotation 实盘；实际价位；实际报价 XH *tChf<  
actual year basis 按实际年度计算 QO7:iSZJ  
actuals 实货 3uw7 J5x  
actuarial investigation 精算调查 ,?`1ve_K<  
actuarial principle 精算原则 -h@0
1  
actuarial report 精算师报告 m3(T0.j0P  
Actuarial Society of Hong Kong 香港精算学会 L
_|uB  
actuarial valuation 精算师估值 9sCk\`n  
actuary 精算师 Qkib;\2  
ad referendum agreement 暂定协议；有待覆核的协定 z^/GTY  
ad valorem duty 从价税；按值征税 n2{{
S(N  
ad valorem duty system 从价税制 9f^PR|F  
ad valorem fee 从价费 |3,V%>z  
ad valorem tariff 从价关税 7ILa H|eN  
additional allowance 额外免税额 J=X% xb  
additional amount for unexpired risk 未过期风险的额外款额 ]pV1T  
additional assessable profit 补加应评税利润 ww($0A`ek  
additional assessment 补加评税 SO<m(o)G2  
additional commitment 额外承担 V"H7zx  
additional commitment vote 额外承担拨款 K~8tN,~&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uvDoo6'  
additional dependent parent allowance 供养父母额外免税额 iL_F*iK5  
additional provision 额外拨款 PS(j)I3  
additional stamp duty 附加印花税 gww^?j#  
additional tax 补加税罚款；补加税款 EO&ACG  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 b_jZL'en  
adjudged bankrupt 被裁定破产 U('<iw,Yy  
adjudicated bankrupt 裁定破产人 #a |ch6B  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 p,iCM?[|  
adjudication of bankruptcy 裁定破产；宣告破产 HS:}!
[P  
adjudication of insolvency 裁定无力偿还债务 *sB-scD  
adjusted actual 经调整的实数；调整后的实数 2-V)>98  
adjusted current assets 经调整的流动资产；调整后的流动资产 "q^#39i?  
adjusted figure 经调整的数字；调整后的数额 f4k5R  
adjusted liabilities 经调整的负债；调整后的负债 =/g$bZ  
adjusted loss 经调整的亏损；调整后的亏损 MpA;cw]cI/  
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 ;:4P'FWm^  
adjusted profit 经调整的利润；调整后的利润 +qUkMx  
adjusted surplus 经调整的盈余额；调整后的盈余额 uR;-eK  
adjusted value 经调整的价值；调整后的价值 >yBxa)  
adjustment 调整；修订；理算〔保险〕 ZJ9Jf2 c  
adjustment centre 调剂中心
%x6Ov\s2  
adjustment lag 调整过程的时间差距；调整时差 !p,hy`  
adjustment mechanism 调整机制 AM[jL'r|  
adjustment of loss 亏损调整 :Jeo_}e 0  
adjustment process 调整过程；调整程序 pf8O`e,Awf  
adjustment range 调整幅度 5eOj,[?  
administered exchange rate 受管制汇率 9c6GYWIFt&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %XI"<Y\yL  
administration expenses 行政费用 'q92E(  
administration fee 手续费；行政费 ZSXRzH~0  
administration in bankruptcy 破产管理 Hs%QEvZl  
administration order 遗产管理令 ,
|.8nk"  
administrator 管理人；遗产管理人 a_{io`h3&  
administrator of the estate 遗产管理人 ;T.s!B$Uu  
admission of debt 债项承认书 )[^y t0%  
admission of proof 接纳债权证明 $>r>0S#+\&  
advance 放贷款项；垫付款项；预支款项；预付款项 u`Z0{d  
advance account 暂支帐目；预付款帐户 #P%1{l5m  
advance compensation 预付补偿金 H^D 3NuUC  
advance from shareholder 股东垫款 =_RcoG/^~  
advance pending reimbursement 预支以待日后付还 q9^Y?`  
advanced economy 先进经济体系 $_RWd#Q(  
advancement 预付；预付财产 hza> jR  
advances warrant 垫款令 9q1HSJ1)  
advancing 贷出 7}ws |4Y  
adverse balance 逆差 f v E+.{  
adverse exchange 逆汇 Fm<jg}>MAd  
advertisement addressed to shareholders 在报章刊登的致股东通告 2(m85/Hr\;  
advice for collection 托收通知书 QqiJun_m  
advice of drawing 提款通知书；汇票通知书 O3kg  
advice of payment 付款通知 K`QOU-M@}  
Advisory Committee [Securities and Futures Commission] a)
!![X?\  
谘询委员会〔证券及期货事务监察委员会〕 5: daa  
Advisory Committee on Diversification 经济多元化谘询委员会 )MWUS;O<  
affidavit 誓章；遗产申报誓章 z\f
W )/  
affidavit of no receipt 述明无收款的誓章 =db'#m{$  
affiliate 联号；联营公司；附属公司 YV/>8*i  
affiliated company 附属公司；联号；联营公司 ,3Wb4so  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 m'cz5mcD  
affordability 负担能力 JEWL)  
African Development Bank [AfDB] 非洲开发银行 kSbO[)p  
after-acquired property 事后取得的财产 /?KtXV>]  
after-hours dealing 市后交易 {=UFk-$=  
after-tax profit 税后盈利；税后利润；税后溢利 sm 's-gD  
agency agreement 代理协议 #zON_[+s9  
agency expenses 代理机构的开支 _u&>&,:q  
agency fee 代理费 C:`;d&d  
Agency Law 《代理法》 AV40:y\RW  
agent 代理人；承销人 ;LCTCt`  
agent of company 公司代理人 S4cpQq.  
agent's fee 代理人费；经纪费 G' Blp  
aggregate 总计；总数；总体数字 =p<?Hu  
aggregate amount 总款额；总额 ]N*L7AVl  
aggregate assets and liabilities 总体资产与负债 s\[L
pLt  
aggregate at constant price 按固定价格计算的总体数字 AXwaVLEBQ  
aggregate demand 总需求 XC[]E)8  
aggregate gross position 总持仓量 & _; y.!  
aggregate limit 总限额 aaDP9FW9e  
aggregate of salaries tax 合计薪俸税 %2f//SZ:  
aggregate performance 总体表现；总体业绩 %$@1FlqX;  
aggregate supply 总体供应 '77~{jy  
aggregate surplus 总盈余 w|IjQ1{  
aggregate total 整体总额 @q K]JK  
aggregate value 总值；合计价值 -fE.<)m=!  
aggregated basis 合计基准 xwRhs!`t1  
aggregated net chargeable income 合计应课税入息实额 *5_V*v6  
aggregation 合并计算；合计；总和 "~F3*lk#E  
aggregation of incomes of husband and wife 夫妇入息合并计算 4({(i  
aggregation of property 财产的总和 ,`k_|//}=  
agio 差价；贴水 $ a?  
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》 f-Jbs`(+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )qL&%xz  
《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》 qve ./  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment H`~;|6}]n  
《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》 ! QM.P t7c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7BR8/4gcPu  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 H~noJIw#
 
agreement for a settlement 授产协议 OS-sk!  
agreement for assignment 转让协议 ^W~p..DF  
agreement for sale 售卖协议；买卖协议 &(EHq  
agreement for sale and purchase 买卖协议 j[I`\"  
agreement for the payment of interest 支付利息协议 b_TS<,  
agreement for the repayment of money 还款协议 98RKCc9h  
agreement of reinsurance 再保险协议 ~@T<gA9V  
Agricultural Bank of China 中国农业银行 IOL L1ar
 
air passenger departure tax 飞机乘客离境税 Q_]d5pl  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7p.>\YtoR}  
airport tax 机场税 ]1D%zKY%$Z  
alcohol duty 酒精税 xg<Hxn,<M  
alienation 让与；让渡；转让 41G5!=i  
alimony 生活费；赡养费 5G(3vRX|1  
All Ordinaries Index [AOI] 所有普通股指数 +k.%PO0np  
all risks 全险；综合险 (a@?s$LG  
All Sales Record for Stock Market 《股票市场成交报告》 W+Xz$j/u  
Allied Capital Resources Limited 新联财务有限公司 Z\~GU*Y.e  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -&|:0#@P  
allocation letter 拨款信件 {`(>O"_[Q  
allocation of fund 分配款项；预留款项 {o0qUX>[  
allocation of profit 利润分配；溢利分配 ^Dg<Ki  
allocation warrant 拨款令 sV/l5]b]  
allotment 分配；配股 O:'?n8rWL  
allotment notice 股份配售通知；配股通知 +vW)vS[  
allotment of shares 股份分配 :w`3cwQ  
allowable 可获宽免；免税的 l.`u5D  
allowable business loss 可扣除的营业亏损 .~>?*}  
allowable expenses 可扣税的支出 ~gE:-  
allowance 免税额；津贴；备抵；准备金 :`\) P,  
allowance for debts 债项的免税额 J 
NVr  
allowance for depreciation by wear and tear 耗损折旧免税额 lhH`dG D
 
allowance for funeral expenses 殡殓费的免税额 a2w T6jY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ml?~ |_  
allowance for repairs and outgoings 修葺及支出方面的免税额 j'?7D0>  
allowance to debtor 给债务人的津贴 YAVy9$N-  
alteration of capital 资本更改 W=JAq%yd<  
alternate trustee 候补受托人 !8 -oR6/$%  
amalgamation 合并 4jNG^@O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =PkO!Mm8  
ambit of charges 征税范围；收费范围 POAw M  
amended valuation 经修订的估值 p =(@3%k  
American Commodities Exchange 美国商品交易所 2o3EHZ+]cm  
American Express Bank Limited 美国运通银行 )@gZ;`n  
American Stock Exchange 美国证券交易所 7j$Pt8$  
amortization 摊销 #>[a{<
;Kn  
amount due from banks 存放银行同业的款项 q5x[~]?  
amount due from banks abroad 存放海外银行同业的款项 5O
<>mCF  
amount due from holding companies 控股公司欠款 uR;gVO+QC  
amount due from local banks 存放本港银行同业的款项 #m<tJnEO  
amount due to banks 银行同业的存款 M;w?[yEZ  
amount due to banks abroad 海外银行同业的存款 :~F:/5
 
amount due to holding companies 控股公司存款 59r_#(uo  
amount due to local banks 本港银行同业的存款 K+Y^>N4m  
amount due to outport banks 外埠银行同业的存款 -d+aV1n  
amount for note issue 发行纸币的款额 `F t]MR  
amount of bond 担保契据的款额 ~]HN9R^&  
amount of consideration 代价款额 5| B(\wqG  
amount of contribution 供款数额 5|QzU|gPn  
amount of indebtedness 负债款额 ritBU:6  
amount of principal of the loan 贷款本金额 m2~&#c\  
amount of rates chargeable 应征差饷数额 Wy .IcWK  
amount of share capital 股本额 &;i "P  
amount of sums assured 承保款额 ;G |i^  
amount of variation 变动幅度 ^n1%OzGK#  
amount of vote 拨款数额 A#8q2n270*  
amount payable 应付款额 q:\g^_!OGA  
amount receivable 应收款额 <TGn=>u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t_z,>,BqJ  
analysis 分析 }t9.N`xu  
ancillary risk 附属风险 ko;>#::  
annual account 周年帐目；周年帐目报表；年度决算；年结 =U8Ek;Drp  
annual accounting date 年结日期 );V2?G`/  
annual allowance 每年免税额；年积金；年度津贴；年津 S! Rc|6y%  
annual balance 年度余额 uhyj5u)  
annual disposable income 每年可动用收入 VhL{'w7f  
annual estimates 周年预算 A4C+5R  
annual fee 年费 t.
T UmJ  
annual general meeting 周年大会 H}hFFI)#Oo  
annual growth rate 年增率；每年增长率 :bu>],d-8'  
annual long-term supplement 长期个案每年补助金 &;yH@@Z  
annual pensionable emolument 可供计算退休金的年薪 r;BT,jiX  
annual report 年报 /X"/ha!=&D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]\-^>!F#K  
annual return 周年报表；周年申报表；每年报税表格 ^I8Esl8  
Annual Return Rules 《周年报表规则》 ncu`vYI.  
annual review of consumer prices 每年消费物价回顾 N;Dp~(1 J1  
annual roll-forward basis 逐年延展方式 E 99hlY~1:  
annual salary 年薪 $YxBE`)d-  
annual statement 年度报表；年度决算表 (*}yjUYLZ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 S$)*&46g  
annuitant 年金受益人 >Y7a4~ufko  
annuity 年金 2H71~~ c  
annuity contract 年金合约
KmG  
annuity on human life 人寿年金 T>TWU:  
antecedent debt 先前的债项 ca i<,3H  
ante-dated cheque 倒填日期支票 K 0gI):  
anticipated expenditure 预期开支 z>sbr<doa  
anticipated net profit 预期纯利 @NhvnfZ  
anticipated revenue 预期收入 K<?nq0-  
anti-inflation measure 反通货膨胀措施 o#) {1<0vg  
anti-inflationary stance 反通货膨胀立场 }En  
apparent deficit 表面赤字 !+>v[(OzM  
apparent financial solvency 表面偿债能力 T|J9cgtS  
apparent partner 表面合伙人 :NJ_n6E  
application for personal assessment 个人入息课税申请书 =_$Qtq+h  
application of fund 资金应用 2M#M"LHo  
application to release as liquidator and to destruct the books of accounts and documents Q!- 0xlx  
申请免除清盘人职务及毁灭帐簿与文件 P-F)%T[  
appointed actuary 委任精算师 3LDS Z1f  
appointed auditor 委任核数师；委任审计师 --;@2:lg{  
appointed trustee 委任的受托人 &'cL%.  
appointer 委任人 vEf4HZ&w  
apportioned pro rata 按比例分摊 \(226^|j  
apportionment 分配；分摊 8fA_p}wp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Gjo
Im?  
apportionment formula 分摊方程式 #^m0aB7r  
apportionment of estate duty 遗产税的分摊 Lg8nj< TF  
appraisal 估价；评估 *I}`dC[  
appreciable growth 可观增长 'iLpE7  
appreciable impact 显着影响 4tL<q_  
appreciable increase 可观增长 ~wg:!VWA)  
appreciation 增值；升值 X%yO5c\l2  
appreciation against other currencies 相对其他货币升值 ]7-&V-Ct*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Qt_dEl  
appreciation tax 增值税 coYij  
appropriation 拨款；拨用；拨付 :0Z^uuk`gq  
appropriation account 拨款帐目 ?X@fKAj  
Appropriation Bill 拨款法案 (c0A.L)  
appropriation-in-aid system 补助拨款办法 ;iDPn2?6?x  
approved assets 核准资产 N0hE4t  
approved basket stock 认可一篮子证券 ::_i@r  
approved budget 核准预算 \RNg|G  
approved charitable donation 认可慈善捐款 /Mb"V5S(W  
approved charitable institution 认可慈善机构 %%(R@kh9  
approved currency 核准货币；认可货币 G\|,5HED  
approved estimates 核准预算 s4&^D<  
approved estimates of expenditure 核准开支预算 DNGvpKY@  
approved overseas insurer 核准海外保险人 +`3!I  
approved overseas trust company 核准海外信托公司 Kw#so; e  
approved pooled investment fund 核准汇集投资基金 P[s8JDqu  
approved provident fund scheme 认可公积金计划 +P.+_7+:  
approved provision 核准拨款 ^C2\`jLMY  
approved redeemable share 核准可赎回股份 U,nEbKJgk  
approved regional stock 认可地区性证券  KWLbD#  
approved retirement scheme 认可退休金计划 X,9 M"E 2  
approved subordinated loan 核准附属贷款 v<Bynd-  
arbitrage 套戥；套汇；套利 SG6sw]x  
arbitrageur 套戥者；套汇者 ySI~{YVM  
arbitrary amount 临时款项 aF03a-qw<  
arrangement 措施；安排；协定 [+qCs7'  
arrears 欠款 R|i/lEq  
arrears of pay 欠付薪酬
Da"j E  
arrears of revenue 逾期未收税款；逾期未收的帐项 n3J53| %v  
articles of association 组织章程；组织细则；组织章程细则 C6rg<tCH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NcY608C  
ascertainment of profit 确定利润 ^>"z@$|\:  
"Asia Clear" “亚洲结算系统” qzb<J=F
AU  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
R8.CC1Ix  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _X@v/sAy  
Asian Development Fund [ADF] 亚洲发展基金 cQ9q;r`%  
Asian dollar bond 亚洲美元债券 {Zp\^/  
Asian dollar market 亚洲美元市场 asJ)4ema  
Asian dollar rate 亚洲美元利率 Ef<b~E@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \QmCeB  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ca+[0w@S  
asked price 沽盘；喊价；索价；卖方报价 uZ;D!2Q a  
assessable income 应评税入息 z=$jGL  
assessable loss 应评税亏损 7FRmx4(!  
assessable profit 应评税利润 II
q1\khh  
assessable value 应评税值 ;sHN/eF  
assessed profit 估定利润 >>[G1  
assessed value 经评估价值 *Q1~S]g  
assessment 评税；评定；估价；评税单 ]9\!;Bz^J  
assessment number 评税编号；估价编号 P./VmY'  
assessment of additional tax 补加税评税 {3&|tk!*  
assessment of performance 业绩评估；实绩评价 QBR=0(giF  
Assessor 评税主任 Rb\6;i8R  
asset price bubbles 资产价格泡沫 WJ*n29^N^h  
asset-backed securities 具资产保证的证券 %vBhLaE  
assets accretion 资产增值 %#$EP7"J  
assets and liabilities 资产与负债   zxp`  
assets betterment statement 资产递增表；资产改进表 ^iQn'++
Q  
assets lending 实物放款；有抵押贷款 3"F`ZJ]=  
assets of the company passing on the death 死者去世时转移的公司资产 $+7`Dy!  
assets pledged as security for liabilities 用作负债抵押的资产 86z]<
p (  
assets portfolio 资产投资组合 $8a(
veXd  
assets price 资产价格 *b];|n{  
assets quality 资产质素 iOG
[>u0h  
assets realization 资产变现 jM\*A#Jo5  
assets refinancing arrangement 资产再集资安排 vVL@K,q  
assets securitization 资产证券化 `9 {mr<  
assets situated outside Hong Kong 在香港以外地方的资产 
[e1S^pI  
assets stripping 削减资产；拆卖资产 s|D>-  
assets value 资产值 ZY:[ekm%4Z  
assignee 承让人 .Lfo)?zG  
assignment 转让；转让书；转让契 Mg^e3D1_  
assignment of interest 权益转让 o=nsy]'&  
assignment of letters patent and trade mark 专利证书及商标转让 w9|w2UK  
assignment of property 物业转让；物业转让书 5+fLeC;  
assignment right 转让权 _v* nlc  
assignor 转让人
j) ,,"54*  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8/K!SpM*d  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Oh4AsOj@  
associate member 附属会员 bO<CR  
associated body corporate 相联法人团体 hTwA%  
associated company 相联公司；联属公司 'g9"Qv?0{`  
associated corporation 相联法团 [V}S<Xp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]D,MiDph  
公认会计师公会〔英国〕 5aa<qtUjH  
Association of Futures Exchange Brokers 香港期货经纪协会 j^`hzh3S  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (!:cen~|[  
association of underwriters 承保人组织 )Z %T27r,^  
assumption of control 接管 JAI)Eqqv]  
assurance 担保；保险；转易；转易书 'TAUE{{  
assurance of interest 权益的转易 S/ibb&  
at 19XX price 按一九ＸＸ年价格计算 Rar"B
*b;$  
at a discount 按赔价计算；按贴水价格计算；打折扣 7==f\%,  
at a premium 按溢价计算；按升水价格计算 N~F RM& x  
at call 通知付款；按通知 Zk[&IBE_  
at constant market price 按固定市价计算 JH8zF{?  
at constant price 按固定价格计算 2}W0 F2*  
at cost 按成本计算 YZ+RWu9K  
at current market price 按当时市价计算；按现时市价计算 #0Tq=:AE>  
at current price 按当时价格计算；按现时价格计算 D0BI5q  
at factor cost 按要素成本计算；按生产要素成本计算 SRSvot};C  
at money-of-the-day price 按付款当日价格计算 57 #6yXQ  
at or better 按指定或较佳价位〔买卖指令〕 sCu+Lg~f  
at par 按面值计算；平价 Q~Z=(rP20  
at sight 见票即付 |`jjHuQ;  
at the close 按收市盘
5[Pr|AY  
at the opening 按开市盘 l{D'uI[&  
attestation 见证；见证条款 M2U&?V C!  
at-the-money option 平价期权 rLX4jT^  
attorney 受权人；受托代表人 YTw#JOO  
attornment 新拥有人承认书 B^^r\L9  
attributable profit 可归属利润 L;od6<.*m  
attributable share value 可归属股份价值 @&}q}D  
Auckland Stock Exchange 奥克兰证券交易所 Vi$-Bw$@  
auction 拍卖 pBw0"ff  
auctioneer 拍卖商 S~Id5T:,  
audit 审计；核数 ~ Uo)0  
Audit Commission 审计署 ]TaN{
"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] K!KMQ
r`  
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〕 n!qV>k9Y  
audit review 帐目审查 \.g\Zib )  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )>c>oMgl  
audited account 审计帐目；经审计的帐目 [=|jZVhT  
audited annual account 经审计的周年帐目 b pv=%  
audited balance sheet 经审计的资产负债表 m
:hY`[ f6  
auditor 核数师；核数主任；审计师 ''|#cEc)  
auditor's certificate 核数师证明书；审计师证明书 C2{lf^9:&  
auditor's report 核数师报告；审计师报告 D0N9Ksq  
Aussie bond 澳元债券 \);4F=h}f  
austerity budget 紧缩预算 Q#EP|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Sv;_HZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 m%PC8bf`S  
Australian Dollar [AUD] 澳元 l|hUw  
Australian Options Market 澳大利亚期权市场 |{@FMxn|q  
Australian Securities Commission 澳洲证券事务监察委员会 B*gdgM*`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O=9-Qv|  
Australian Stock Exchange 澳大利亚证券交易所 r4,VTy2Qe  
Austrian Schilling [ATS] 奥地利先令 CpQN,-4  
authentication 认证；鉴证 $mCarFV-T  
authority to purchase 委托购买证；委购书 4BwQA#zE  
authorization 认可；核准；授权；授权书 w eQYQrN  
authorization by direction 指示授权 MJ=)v]a  
authorization by instruction 指令授权 WlYs~(=9  
authorization by warrant 令状授权 CwJDmz\tk  
authorization of unit trust 单位信托的认可 Q%-di=  
authorized agent 指定代理人 R-:fd!3oQ  
authorized capital 法定资本 'L{8@gqi  
authorized clerk 出市员 AL5Vu$V~n}  
authorized dealer 认可交易商 z(\4M==2O  
authorized financial institution 认可财务机构 7w1wr)qSB  
authorized fund 认可基金 nW|w
Y.  
authorized fund house 获授权的基金公司；认可基金公司 8 B**8yg.  
authorized institution 认可机构 &* E+N[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 gqWupL  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 o:6@Kw^  
authorized insurer 获授权保险人；获认可承保人 dZ _zg<  
authorized investment 特准投资项目 LbtX0^  
authorized person 获授权人 HD N9.5S  
authorized representative 获授权代表 07Edfe  
authorized share capital 法定股本 6K-5g/hL  
automated quotation system 自动报价系统 BW,mwq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] iS
?42CV  
自动交易系统〔香港期货交易所有限公司〕 wd/< 8>2X  
automatic adjustment mechanism 自动调整机制 MfmACd^3$  
automatic adjustment system 自动调整系统 &x >B  
Automatic Clearing House 自动票据交换所 t5[[JD1V  
automatic exchange rates accumulation system 自动化汇率累集系统 4Bl{WyMJ|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *Y@nVi  
automatic teller machine [ATM] 自动柜员机 q{ /3V  
autopay 自动转帐 t^ZV|s
1  
available assets 可用资产 }y%oT P&  
available fiscal reserve 现存财政储备 [{r}u  
available profit 可用利润 ai*f F  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 i>[_r,-\[  
average 平均；平均数；海损 u=YX9M
o!  
average basic salary 平均基本薪金 Qeu\&%C!<  
average consumer expenditure 平均消费开支；一般消费开支 ?h!i0Rsm  
average cost 平均成本 }za[E>z  
average cost of land production 增辟土地平均成本 *|_"W+JC  
average daily turnover 平均每日成交额 Z/ Tm)Xd
 
average daily wage rate 平均每日工资率 lHZU iB  
average expenditure pattern 平均开支模式 ^GBe)~MT  
average growth rate 平均增长率 nhN);R~o"1  
average net fixed assets 固定资产平均净值 X";@T.ZGut  
average of relatives 相对价格平均数 w}{5#  
average price 平均价格 5Q=P4w!'  
average propensity to consume 平均消费倾向；一般消费倾向 Pf F=m'  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ]x&u`$F  
average rate 平均率 z5bo_Eq  
average revenue 平均收入；平均收益 s :`8ZBz~  
average stock 平均库存；平均存货 Cg616hyut  
average yearly rent 平均年租
3v")J*t  
avoidance of double taxation 避免双重课税 }$\M{#C~  
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 $v8l0JA *  
JH7Ad (:  
给你加分了