一些有用的会计术语(也不知道发的地方对不对)A

A: 5%I3eL%s  
A share Ａ股；甲类股份 = QBvU)Ki  
abatement of tax 减税；减扣免税额 B]
X8KzLu  
ABN AMRO Bank N.V. 荷兰银行 "#~>q(
4^  
above-the-line expenditure 线上项目支出；经常预算支出 w5%Yi{  
above-the-line receipt 线上项目收入；经常预算收入 z5jw\jBD  
ABSA Asia Limited 南非联合亚洲有限公司 TPN+jK  
absolute change 绝对数值变更 jKq*@o~}  
absolute expenditure 实际开支 [|Qzx w9  
absolute guideline figure 绝对准则数字 }^&S^N7  
absolute interest 绝对权益 izl6L  
absolute order of discharge 绝对破产解除令 'S_i6K  
absolute profit margin 绝对利润幅度 RCWmdR#}V  
absolute value 实值；绝对值 RNk|h  
absolutely vested interest 绝对既得权益 >jI.$%L$  
absorbed cost 已吸收成本；已分摊成本 4qid+ [B  
absorption 吸收；分摊；合并 Wl
c&QOfF  
absorption rate 吸收率；摊配率；分摊率 g+#awi7  
ACB Finance Limited 亚洲商业财务有限公司 cXb*d|-|N  
acceptable form of reciprocity 合理的互惠条件 o!tC{"g  
acceptable rate 适当利率；适当汇率 K?uZIDo  
acceptance agreement 承兑协议 +x2JC' -H  
acceptance for honour 参加承兑 #LasTN9  
acceptor 承兑人；接受人；受票人 ok\-IU?  
acceptor for honour 参加承兑人 -ZaeX]^&Q\  
accident insurance 意外保险 @ZJL
]TO  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?4b0\ -  
accident insurance scheme 意外保险计划 KqFI2@v   
accident year basis 意外年度基准 i=gZ8Q=H  
accommodation 通融；贷款 ,#)d  
accommodation bill 通融票据；空头票据 Lk(ESV;r  
accommodation party 汇票代发人 oXm !  
account balance 帐户余额；帐户结余 IXy6Yn9l  
account book 帐簿 ~[%CUc"  
account collected in advance 预收款项 )]P(!hW.  
account current book 往来帐簿 ,31 ? Aa  
account of after-acquired property 事后取得的财产报告 /s4~Ij`be  
account of defaulter 拖欠帐目 %B$ftsYXmu  
account payable 应付帐款 \|,| )  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;C@mT;hR  
account receivable 应收帐款 YlrN^rO  
account receivable report 应收帐款报表 K0gQr.J53  
account statement 结单；帐单；会计财务报表 ]X6<yzu&+l  
account title 帐户名称；会计科目 p\&O;48=   
accountant's report 会计师报告 4LTm&+(5  
Accountant's Report Rules 会计师报告规则 %,T*[d&i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 tj13!Cc}e`  
Accounting Arrangements 《会计安排》 ,:t,$A  
accounting basis 会计基础 vJ&_-CX   
accounting by Official Receiver 破产管理署署长呈交的帐目 4}H+hk8-  
Accounting Circular 《会计通告》 8US#SI'x  
accounting class 会计类别 GLf!i1Z  
accounting date 记帐日期；会计结算日期 r9ulTv}X  
accounting for money 款项核算 .iy4 (P4  
Accounting Officer 会计主任 E{\CE1*  
accounting period 会计报告期；会计期 @ VWED  
accounting policy 会计政策；会计方针 w ,j*I7V  
accounting practice 会计惯例 NxHUOPAJc  
accounting principle 会计准则 \bARp z?a  
accounting record 会计记录 jrQ0-D%M d  
accounting report 会计报告 aC,adNub  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z}S[
fN8  
Accounting Society of China 中国会计学会 #^T`vTD-  
accounting statement 会计报表 z=>fBb>w7  
accounting system 会计制度；会计系统 G&*P*f1S  
accounting transaction 会计事项；帐务交易 23?u_?+4i  
accounting treatment 会计处理 c>LP}PGk  
accounting year 会计年度 D{+@ ,C7B  
accretion 增值；添加 a3yNd  
accrual 应计项目；应累算数目 1/97_:M0~F  
accrual basis 应计制；权责发生制 UePkSz9EU  
accrual basis accounting 应计制会计；权责发生制会计 '-v:"%s|  
accrue 应累算；应计 G0 )[(s  
accrued benefit 应累算利益 V?Jy
 
accrued charges 应计费用 $S#Z>d*1!  
accrued cumulative preference share dividend 应累算的累积优先股股息 4A2}3$c9  
accrued expenses 应累算费用 Rt#QW*h\|i  
accrued interest payable 应付利息；应计未付利息 YmC}q20;  
accrued interest receivable 应收利息；应计未收利息 CP7Fe{P  
accrued right 累算权益 8B GZ  
accruing profit 应累算的利润 }B-$}  
accumulated fiscal reserve 累积财政储备 lUu0AZQmG  
accumulated profit 累积利润；滚存溢利 QD@O!}; T  
accumulated reserve 累积储备 ?\Z pVL<>  
accumulation of surplus income 累积收益盈余 w % Hj'  
acquired assets 既得资产 6m_mma_,&  
acquisition 收购；购置；取得 j-K[]$  
acquisition cost 购置成本 H^-Y]{7  
acquisition expenses 购置费用 H,%bKl#  
acquisition of 100% interest 收购全部股权 ;oOTL'Vu  
acquisition of control 取得控制权 Ph=NH8  
acquisition of fixed assets 购置固定资产 l2L
QV]l  
acquisition of shell “买壳” E+/Nicn=  
acquisition price 收购价 FOG{dio  
act of God 天灾 x$d[Ovw-  
acting partner 执事合伙人 U"r*kO%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hL3up]pZ  
active partner 积极参与的合伙人 __g?xw  
active trading 交投活跃 1 m'.wh|  
actual circulation 实际流通 t<v.rb  
actual cost 实际成本 :`N&BV  
actual expenditure 实际开支；实际支出 TanWCt4r  
actual income 实际入息；实际收入；实际收益 hQ|mow@Zmz  
actual market 现货市场 5k0iVpjQ  
actual price 现货价；实际价格 xrg"/?84  
actual profit 实际利润 "B3jq^  
actual quotation 实盘；实际价位；实际报价 AY52j  
actual year basis 按实际年度计算 i6#*y!3{  
actuals 实货 SMZ*30i  
actuarial investigation 精算调查 p:xyy*I  
actuarial principle 精算原则 Tksv7*5$  
actuarial report 精算师报告 ZH Q?{
"  
Actuarial Society of Hong Kong 香港精算学会 rnK]3Ust  
actuarial valuation 精算师估值 Wr[
LC&  
actuary 精算师 xQ"uC!Gu4  
ad referendum agreement 暂定协议；有待覆核的协定 !gkr?yhE  
ad valorem duty 从价税；按值征税 A;d@NOI#,K  
ad valorem duty system 从价税制 |qX?F`  
ad valorem fee 从价费 ]'pfw9"f~  
ad valorem tariff 从价关税 8w:ay,=  
additional allowance 额外免税额 Tr?p/9.m  
additional amount for unexpired risk 未过期风险的额外款额 g4^-B  
additional assessable profit 补加应评税利润 R[m-jUL  
additional assessment 补加评税 ?^~ZsOd8B  
additional commitment 额外承担 PlB3"{}0Q  
additional commitment vote 额外承担拨款 .s<0}<Aq>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A"7YkOfwH  
additional dependent parent allowance 供养父母额外免税额 WR #XPbk  
additional provision 额外拨款 VZqCFE3  
additional stamp duty 附加印花税 :<aGZ\R5  
additional tax 补加税罚款；补加税款 !}6'vq  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gfggL&t(  
adjudged bankrupt 被裁定破产 w%\ nXJ  
adjudicated bankrupt 裁定破产人 _#K|g#p5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }n&nuaj  
adjudication of bankruptcy 裁定破产；宣告破产 "
bej#'M#  
adjudication of insolvency 裁定无力偿还债务 +<\LY(o  
adjusted actual 经调整的实数；调整后的实数 8[@,i|kgg0  
adjusted current assets 经调整的流动资产；调整后的流动资产 +'m9b7+v  
adjusted figure 经调整的数字；调整后的数额 zLl-{Kk  
adjusted liabilities 经调整的负债；调整后的负债 }5fd:Bm;  
adjusted loss 经调整的亏损；调整后的亏损 vGi<" Sn7  
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 ~3s?.[}d  
adjusted profit 经调整的利润；调整后的利润 Y^]n>
X  
adjusted surplus 经调整的盈余额；调整后的盈余额 o`CM15d*7o  
adjusted value 经调整的价值；调整后的价值 %f;v$rsZ  
adjustment 调整；修订；理算〔保险〕 RJ?)O#}  
adjustment centre 调剂中心 ~m fG Yk"  
adjustment lag 调整过程的时间差距；调整时差 Q9cSrU[$  
adjustment mechanism 调整机制 qXtC7uNj$  
adjustment of loss 亏损调整 cpk\;1&t  
adjustment process 调整过程；调整程序 =Z.0-C>W  
adjustment range 调整幅度 Sd6O?&(  
administered exchange rate 受管制汇率 7Q!ksp  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [7><^?t V  
administration expenses 行政费用 diXWm-ZKL  
administration fee 手续费；行政费 ,It0brF  
administration in bankruptcy 破产管理 .M:&Aj)x16  
administration order 遗产管理令  (
7X  
administrator 管理人；遗产管理人 Qy9_tvq X  
administrator of the estate 遗产管理人 :0@0muo  
admission of debt 债项承认书 _EMXx4J  
admission of proof 接纳债权证明 ?Q_ @@)  
advance 放贷款项；垫付款项；预支款项；预付款项 q#j[0,^ $  
advance account 暂支帐目；预付款帐户 xtGit}  
advance compensation 预付补偿金 J;>;K6pW  
advance from shareholder 股东垫款 q!W,2xqZoq  
advance pending reimbursement 预支以待日后付还 ILCh1=?{9r  
advanced economy 先进经济体系 al#(<4sJ  
advancement 预付；预付财产 ?J$k 5;  
advances warrant 垫款令 .J-k^+-  
advancing 贷出 1V`-D8-?  
adverse balance 逆差 p@78Xmu?q  
adverse exchange 逆汇 UG.:D';3,  
advertisement addressed to shareholders 在报章刊登的致股东通告 E0qJ.v  
advice for collection 托收通知书 3sV$#l P  
advice of drawing 提款通知书；汇票通知书 =RUy4+0>F  
advice of payment 付款通知 F+Kju2  
Advisory Committee [Securities and Futures Commission] HxK'u4I  
谘询委员会〔证券及期货事务监察委员会〕 ;8#6da,  
Advisory Committee on Diversification 经济多元化谘询委员会 3z0Bg  
affidavit 誓章；遗产申报誓章 \2u7>fU!  
affidavit of no receipt 述明无收款的誓章 9z4F/tUq  
affiliate 联号；联营公司；附属公司 9(fh+  
affiliated company 附属公司；联号；联营公司 \r
aP  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8T"L'{ggWB  
affordability 负担能力 >yc),]1~  
African Development Bank [AfDB] 非洲开发银行 (w-"1(  
after-acquired property 事后取得的财产 K cex%.  
after-hours dealing 市后交易 *ssw`}yE'  
after-tax profit 税后盈利；税后利润；税后溢利 D;JZ0."  
agency agreement 代理协议 kQU4s)J
 
agency expenses 代理机构的开支 +m JG:n  
agency fee 代理费 _*}D@yy&  
Agency Law 《代理法》 w5q6c%VZ  
agent 代理人；承销人 i$pUUK  
agent of company 公司代理人 X,3"4 SK  
agent's fee 代理人费；经纪费 UK OhsE  
aggregate 总计；总数；总体数字 F$>#P7ph\a  
aggregate amount 总款额；总额 >c@! EPS  
aggregate assets and liabilities 总体资产与负债 u"5/QB{  
aggregate at constant price 按固定价格计算的总体数字 J4]"@0?6  
aggregate demand 总需求 Hd4 ~v0eS  
aggregate gross position 总持仓量 iOm&(2/  
aggregate limit 总限额 3T(ft^~  
aggregate of salaries tax 合计薪俸税 !_Y
%+Rkp0  
aggregate performance 总体表现；总体业绩 ;nh_L(  
aggregate supply 总体供应 ],AtR1k  
aggregate surplus 总盈余 {31X  
aggregate total 整体总额 )[Rwc#PA;  
aggregate value 总值；合计价值 G l/3*J  
aggregated basis 合计基准 2G|}ENC  
aggregated net chargeable income 合计应课税入息实额 .\H-?6R^  
aggregation 合并计算；合计；总和 C=;}
7g  
aggregation of incomes of husband and wife 夫妇入息合并计算 bLl ?!G.  
aggregation of property 财产的总和 /E/6(c  
agio 差价；贴水 6&+dpr&c~=  
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》 \Uh/(q7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0F uj-q  
《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》 W' Y
<iA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {B=64,D^7R  
《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》 YeJTB}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`!N.1RP _  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,PpVZq~  
agreement for a settlement 授产协议
Y<^Or  
agreement for assignment 转让协议 Up-^km
 
agreement for sale 售卖协议；买卖协议 yo5-x"ze  
agreement for sale and purchase 买卖协议 /p;OZf]  
agreement for the payment of interest 支付利息协议 GQ Flt_  
agreement for the repayment of money 还款协议 rSDI.m  
agreement of reinsurance 再保险协议 7.{+8#~nV  
Agricultural Bank of China 中国农业银行  Dt5AG  
air passenger departure tax 飞机乘客离境税 xN
Y&*jI  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 TH>uL;?=  
airport tax 机场税 @6_w{6:b  
alcohol duty 酒精税 CZy!nR!  
alienation 让与；让渡；转让 [)X(Qtk  
alimony 生活费；赡养费 Z>`frL  
All Ordinaries Index [AOI] 所有普通股指数 X$%[%q8qg  
all risks 全险；综合险 Hj-n
'XZ  
All Sales Record for Stock Market 《股票市场成交报告》 G{pF! q  
Allied Capital Resources Limited 新联财务有限公司 U&^(%W#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @0:Eg1-  
allocation letter 拨款信件 [C ezz5  
allocation of fund 分配款项；预留款项 U0|wC,7"  
allocation of profit 利润分配；溢利分配 <_8eOL<X  
allocation warrant 拨款令 1Xcj=I-4  
allotment 分配；配股 Mj0jpP<uf  
allotment notice 股份配售通知；配股通知 ?/3{gOgI$`  
allotment of shares 股份分配 H5vg s2R  
allowable 可获宽免；免税的 1.2qh"#  
allowable business loss 可扣除的营业亏损 sNG 7fi.|  
allowable expenses 可扣税的支出 O?#<kmd/)  
allowance 免税额；津贴；备抵；准备金 `j2|aX %Z*  
allowance for debts 债项的免税额 `,FA3boE  
allowance for depreciation by wear and tear 耗损折旧免税额 =J-&usX  
allowance for funeral expenses 殡殓费的免税额 % T$!I(L&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *ax&}AHK[/  
allowance for repairs and outgoings 修葺及支出方面的免税额 Cs]\3R|D`  
allowance to debtor 给债务人的津贴 J{;\TNkJ  
alteration of capital 资本更改 "2!5g)iO  
alternate trustee 候补受托人 q.hpnE~#lh  
amalgamation 合并 sz7<u|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {Y+e|B0  
ambit of charges 征税范围；收费范围 4\U"e*  
amended valuation 经修订的估值 }P!:0w3  
American Commodities Exchange 美国商品交易所 ?S)Pv53>}  
American Express Bank Limited 美国运通银行 4fL>Ou[YuX  
American Stock Exchange 美国证券交易所 TD;u"  
amortization 摊销 OS~Z@'Eg  
amount due from banks 存放银行同业的款项 BMzS3;1_  
amount due from banks abroad 存放海外银行同业的款项
d^Cv9%X  
amount due from holding companies 控股公司欠款 8N<2RT8W  
amount due from local banks 存放本港银行同业的款项 .4z_ohe  
amount due to banks 银行同业的存款 ^6UE/4x!y  
amount due to banks abroad 海外银行同业的存款 fob.?ID-;  
amount due to holding companies 控股公司存款 &)Vuh=  
amount due to local banks 本港银行同业的存款 T~lHm  
amount due to outport banks 外埠银行同业的存款 % y` tDR  
amount for note issue 发行纸币的款额 74A&#ecb{  
amount of bond 担保契据的款额 IjPtJwW`A  
amount of consideration 代价款额 QF.M%she+  
amount of contribution 供款数额 _Pw5n mH c  
amount of indebtedness 负债款额 1N.weey}W  
amount of principal of the loan 贷款本金额 qpB8ujj<V  
amount of rates chargeable 应征差饷数额 /u"K`y/*j\  
amount of share capital 股本额 /KgP<2p  
amount of sums assured 承保款额 '8^>Z.~V  
amount of variation 变动幅度 2ak*aI  
amount of vote 拨款数额  =VSUE Pq  
amount payable 应付款额 E_xCRfw_i]  
amount receivable 应收款额 U4NA'1yo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 + VhD]!  
analysis 分析 N@? z&urQi  
ancillary risk 附属风险 n7#
}i2:  
annual account 周年帐目；周年帐目报表；年度决算；年结 R4f_Kio  
annual accounting date 年结日期 G7#<Jo<8  
annual allowance 每年免税额；年积金；年度津贴；年津 xCU pMB7  
annual balance 年度余额 ?DM!=.]  
annual disposable income 每年可动用收入 |dqAT.  
annual estimates 周年预算 K}dvXO@=|c  
annual fee 年费 D<4cpH  
annual general meeting 周年大会 x*_'uPoS  
annual growth rate 年增率；每年增长率 O3L:v{Kn  
annual long-term supplement 长期个案每年补助金 GZiN&}5e  
annual pensionable emolument 可供计算退休金的年薪 0@jhNtL  
annual report 年报 3jM+j_nR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $Ehe8,=fj  
annual return 周年报表；周年申报表；每年报税表格 dEoW8 M#  
Annual Return Rules 《周年报表规则》 ' '|R$9\@  
annual review of consumer prices 每年消费物价回顾 r[&/*~xL  
annual roll-forward basis 逐年延展方式 /:w.Zf>B9  
annual salary 年薪 KF
HcHz  
annual statement 年度报表；年度决算表 l !R >I7  
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 78zwu<ET  
annuitant 年金受益人 D89(u.h  
annuity 年金 I|P#|0< 2  
annuity contract 年金合约 ;0 9~#Wop  
annuity on human life 人寿年金 ftqeiZ 2  
antecedent debt 先前的债项 fXx !_Z  
ante-dated cheque 倒填日期支票 Qvhy9Cr;
 
anticipated expenditure 预期开支 -H](2}  
anticipated net profit 预期纯利 FHyyZ{"  
anticipated revenue 预期收入 :W}M$5|  
anti-inflation measure 反通货膨胀措施 X|pOw,"  
anti-inflationary stance 反通货膨胀立场 3Yf!H-(\uB  
apparent deficit 表面赤字 S4>1d-  
apparent financial solvency 表面偿债能力 K1|xatx1V  
apparent partner 表面合伙人 ?wj1t!83  
application for personal assessment 个人入息课税申请书 L%[b6<  
application of fund 资金应用 &_<!zJ;Hn  
application to release as liquidator and to destruct the books of accounts and documents ^14a[ta/'  
申请免除清盘人职务及毁灭帐簿与文件 Z'\{hL S  
appointed actuary 委任精算师 `< cn  
appointed auditor 委任核数师；委任审计师 UV)!zgP  
appointed trustee 委任的受托人 vt2A/9_Z%  
appointer 委任人 ~&8bVA= .  
apportioned pro rata 按比例分摊 ":Ll.=!  
apportionment 分配；分摊 uKpWb1(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OR-fC  
apportionment formula 分摊方程式 CDDOm8  
apportionment of estate duty 遗产税的分摊 E<4'4)FHuQ  
appraisal 估价；评估 mT#ebeBaf  
appreciable growth 可观增长 ^U{SUWl  
appreciable impact 显着影响 j |:{ B  
appreciable increase 可观增长 =7%c*O <  
appreciation 增值；升值 A}(Q^|6  
appreciation against other currencies 相对其他货币升值 \9jvQV/y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uY$BZEuAZ  
appreciation tax 增值税 t8z=R6zX  
appropriation 拨款；拨用；拨付 (Q][d+} /  
appropriation account 拨款帐目 6nHyd<o  
Appropriation Bill 拨款法案 -@G,Ry-\t  
appropriation-in-aid system 补助拨款办法 S5xum_Dq  
approved assets 核准资产 k|F TT  
approved basket stock 认可一篮子证券  <sC.  
approved budget 核准预算 @xPWR=Lb  
approved charitable donation 认可慈善捐款 <lHVch"(^$  
approved charitable institution 认可慈善机构 M@78.lPS  
approved currency 核准货币；认可货币 :x@j)&  
approved estimates 核准预算 ZE0D=  
approved estimates of expenditure 核准开支预算 V.kRV{43  
approved overseas insurer 核准海外保险人 rh 7%<xb>  
approved overseas trust company 核准海外信托公司 &0%x6vea  
approved pooled investment fund 核准汇集投资基金 LIMPWw g  
approved provident fund scheme 认可公积金计划 GUdVsZjz(  
approved provision 核准拨款
Jz6zJKcA  
approved redeemable share 核准可赎回股份 v?qU/  
approved regional stock 认可地区性证券 =S}SZYwl  
approved retirement scheme 认可退休金计划 `l`)Cs;a  
approved subordinated loan 核准附属贷款 Ld:U~M-  
arbitrage 套戥；套汇；套利 Ny)N  
arbitrageur 套戥者；套汇者 Ga#5xAI{a  
arbitrary amount 临时款项 G[z4 $0f  
arrangement 措施；安排；协定 nEboet-#D0  
arrears 欠款 $"6O92G(hJ  
arrears of pay 欠付薪酬 U8R*i7  
arrears of revenue 逾期未收税款；逾期未收的帐项 OykYXFv*  
articles of association 组织章程；组织细则；组织章程细则 -k"5GUc|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #u<n .  
ascertainment of profit 确定利润 A&/YnJ"  
"Asia Clear" “亚洲结算系统” u:s[6T0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ya0D50m  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 tc<ly{ 1c  
Asian Development Fund [ADF] 亚洲发展基金 `KUl XS(  
Asian dollar bond 亚洲美元债券 1|/]bffg!c  
Asian dollar market 亚洲美元市场 iF'qaqHWY4  
Asian dollar rate 亚洲美元利率 !1cVg ls|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "kg;fF|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %[H|3  
asked price 沽盘；喊价；索价；卖方报价 [BzwQ 4  
assessable income 应评税入息 YVS~|4hu?i  
assessable loss 应评税亏损 SdQ"S-H  
assessable profit 应评税利润 rq_0"A  
assessable value 应评税值 [,As;a*o  
assessed profit 估定利润 G [$u`mxV^  
assessed value 经评估价值 Bi$nYV)-l  
assessment 评税；评定；估价；评税单 G[M{TS3&Ds  
assessment number 评税编号；估价编号 s\A4y "  
assessment of additional tax 补加税评税 |?/,ED+|>D  
assessment of performance 业绩评估；实绩评价 brt1Kvu8(  
Assessor 评税主任 TuX9:Q  
asset price bubbles 资产价格泡沫 Rt2<F-gY  
asset-backed securities 具资产保证的证券 af<wUxM0  
assets accretion 资产增值  pu?D^h9/  
assets and liabilities 资产与负债 nN$aZSb`  
assets betterment statement 资产递增表；资产改进表 -TU^*  
assets lending 实物放款；有抵押贷款 ]3bXJE  
assets of the company passing on the death 死者去世时转移的公司资产 W$ag |WV  
assets pledged as security for liabilities 用作负债抵押的资产 QC^#ns&  
assets portfolio 资产投资组合 vv5 uU8  
assets price 资产价格 ud,=O Xq  
assets quality 资产质素 ~Ddlr9Ej  
assets realization 资产变现 S1D=' k]  
assets refinancing arrangement 资产再集资安排 65||]
l  
assets securitization 资产证券化 rf]'VJg#3  
assets situated outside Hong Kong 在香港以外地方的资产 ?A`8c R=)I  
assets stripping 削减资产；拆卖资产 c#YW>(  
assets value 资产值 g;G]Xi.B}  
assignee 承让人 Qvl3=[S  
assignment 转让；转让书；转让契 2
{fPQQ;#  
assignment of interest 权益转让 iX\]-_D  
assignment of letters patent and trade mark 专利证书及商标转让 Qy_! +q  
assignment of property 物业转让；物业转让书 S<bsrS*$  
assignment right 转让权 ;j^C35  
assignor 转让人 8ZPjzN>c6  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 .1#G*A|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Z%\*\6L)  
associate member 附属会员 -J\R}9 lIm  
associated body corporate 相联法人团体 qVMBZ\`Qm  
associated company 相联公司；联属公司 bL9vjD'}  
associated corporation 相联法团 ;'~GuZ#I  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] C.Ty\@U  
公认会计师公会〔英国〕 m6 @,J?X  
Association of Futures Exchange Brokers 香港期货经纪协会 z6>Rv9f  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (D1$&  
association of underwriters 承保人组织 moT*r?l  
assumption of control 接管 mO(A'p "b  
assurance 担保；保险；转易；转易书 &h_do8R  
assurance of interest 权益的转易 g:]X '%Ub  
at 19XX price 按一九ＸＸ年价格计算 BA(PWX`H  
at a discount 按赔价计算；按贴水价格计算；打折扣 lZf=#  
at a premium 按溢价计算；按升水价格计算 QssU\@/Q  
at call 通知付款；按通知 q6a7o=BP]  
at constant market price 按固定市价计算 D +Ui1h-  
at constant price 按固定价格计算 w:+wx/\  
at cost 按成本计算 Ti!<{>  
at current market price 按当时市价计算；按现时市价计算 (+lCh7.  
at current price 按当时价格计算；按现时价格计算 ('Doy1L  
at factor cost 按要素成本计算；按生产要素成本计算 nkii0YB!  
at money-of-the-day price 按付款当日价格计算 8^>qzaf 8  
at or better 按指定或较佳价位〔买卖指令〕 ,ctm;T1H+  
at par 按面值计算；平价 {RPZq2Tpc  
at sight 见票即付 ZxvBo4>tH  
at the close 按收市盘 Kdr7JQYzuz  
at the opening 按开市盘 Ia!B8$$'RP  
attestation 见证；见证条款 !bg2(2z  
at-the-money option 平价期权 |fhYft  
attorney 受权人；受托代表人 }{S f*  
attornment 新拥有人承认书 yirQ  
attributable profit 可归属利润 9w:9XziT  
attributable share value 可归属股份价值 bj$VYS"kY  
Auckland Stock Exchange 奥克兰证券交易所 #$;i 4a  
auction 拍卖 ll8Zo+-[  
auctioneer 拍卖商  L$Yg*]\  
audit 审计；核数 CS|al(?~  
Audit Commission 审计署 %|\Af>o4d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |p\vH#6y+  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 O\&-3#e  
audit review 帐目审查 ' zz^!@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %Z]c[V.  
audited account 审计帐目；经审计的帐目 5vo5t0^o  
audited annual account 经审计的周年帐目 7x5wT ?2W  
audited balance sheet 经审计的资产负债表 JNk6:j&Pf  
auditor 核数师；核数主任；审计师 *iwVB^^$  
auditor's certificate 核数师证明书；审计师证明书 ILyI%DA&  
auditor's report 核数师报告；审计师报告 }$E341@  
Aussie bond 澳元债券 _KZ&/  
austerity budget 紧缩预算 wJ Qm7n-+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h5^qo ^;g7  
Australia All Ordinaries Index 澳洲所有普通股票指数 FBGe s[,  
Australian Dollar [AUD] 澳元 k=M_2T'  
Australian Options Market 澳大利亚期权市场 !)-)*T  
Australian Securities Commission 澳洲证券事务监察委员会 g;mX{p_@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 A8oTcX_  
Australian Stock Exchange 澳大利亚证券交易所 o<Y[GW1pg  
Austrian Schilling [ATS] 奥地利先令 :HW\awv  
authentication 认证；鉴证 ])tUXU>  
authority to purchase 委托购买证；委购书 }{y(&Oy3Y  
authorization 认可；核准；授权；授权书 7*I:cga  
authorization by direction 指示授权 )
p!.V(,  
authorization by instruction 指令授权 =Owr l'@|T  
authorization by warrant 令状授权 v-ZTl4j$  
authorization of unit trust 单位信托的认可 N3$%!\~O  
authorized agent 指定代理人 poU1Q#+4p*  
authorized capital 法定资本 V''?kVJ  
authorized clerk 出市员 "eG
@F  
authorized dealer 认可交易商 Yx3ivjX.>  
authorized financial institution 认可财务机构 $LOwuvu>  
authorized fund 认可基金 u}QcyG
^  
authorized fund house 获授权的基金公司；认可基金公司 U"L7G$  
authorized institution 认可机构 MR3\7D+9y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Y6:b  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \qZ>WCp>r  
authorized insurer 获授权保险人；获认可承保人 zz**HwRt  
authorized investment 特准投资项目 [ @ASAhV^+  
authorized person 获授权人 &w'
1  
authorized representative 获授权代表 e gdbv  
authorized share capital 法定股本 *VV#o/Qp  
automated quotation system 自动报价系统 T:=ST3#m  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =;A>1g$  
自动交易系统〔香港期货交易所有限公司〕 oo-O>M#5  
automatic adjustment mechanism 自动调整机制 KJP}0|[  
automatic adjustment system 自动调整系统 qLWM,[Og  
Automatic Clearing House 自动票据交换所 ec3zoKtV  
automatic exchange rates accumulation system 自动化汇率累集系统 l?<DY$H 0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 'dvi@Jx  
automatic teller machine [ATM] 自动柜员机 J|=0 :G  
autopay 自动转帐 5`\"UC7?%  
available assets 可用资产 /hp [+K  
available fiscal reserve 现存财政储备 t/B4?A@C  
available profit 可用利润 U~I y),5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Rv)*Wo!L  
average 平均；平均数；海损 nI7v:h4  
average basic salary 平均基本薪金 A~M.v0  
average consumer expenditure 平均消费开支；一般消费开支 x^~@`]TV^  
average cost 平均成本 8.ej65r*  
average cost of land production 增辟土地平均成本 GFTOP%Tgl  
average daily turnover 平均每日成交额 8Ao-m38  
average daily wage rate 平均每日工资率 ;q&uk-  
average expenditure pattern 平均开支模式 U uEm{  
average growth rate 平均增长率 
Dt:NBN  
average net fixed assets 固定资产平均净值 Iq@&?,W  
average of relatives 相对价格平均数 RaC8Sq7hW  
average price 平均价格 *4OB 8
8$  
average propensity to consume 平均消费倾向；一般消费倾向 h$l`)AH^  
average propensity to save 平均储蓄倾向；一般储蓄倾向 T%]@R4z#q  
average rate 平均率 L}=t"y  
average revenue 平均收入；平均收益 P{+,?X\  
average stock 平均库存；平均存货 WJTc/  
average yearly rent 平均年租 BT^HlW<  
avoidance of double taxation 避免双重课税 y&L Lx[8^  
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 &fe67#0r)  

p735i`8  
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