一些有用的会计术语(也不知道发的地方对不对)A

A: 9o;^[Ql-  
A share Ａ股；甲类股份 YP.5fq:  
abatement of tax 减税；减扣免税额 Y ;u<GOe  
ABN AMRO Bank N.V. 荷兰银行 #w,Dwy  
above-the-line expenditure 线上项目支出；经常预算支出 c(:f\Wc3Z  
above-the-line receipt 线上项目收入；经常预算收入 r\b3AKrIN  
ABSA Asia Limited 南非联合亚洲有限公司 [s"O mAy4  
absolute change 绝对数值变更 qUjmB
sB  
absolute expenditure 实际开支 zm]aU`j  
absolute guideline figure 绝对准则数字 +W:=e,=  
absolute interest 绝对权益 =NnNN'}  
absolute order of discharge 绝对破产解除令 biSz?DJ>  
absolute profit margin 绝对利润幅度 )-0kb~;|  
absolute value 实值；绝对值 }`W){]{kO  
absolutely vested interest 绝对既得权益 k5D%y3|9  
absorbed cost 已吸收成本；已分摊成本 gZLP\_CL  
absorption 吸收；分摊；合并 Fs{x(_LOr  
absorption rate 吸收率；摊配率；分摊率 ~aMlr6;  
ACB Finance Limited 亚洲商业财务有限公司 v%"|WV[N  
acceptable form of reciprocity 合理的互惠条件 "}pNe"ok  
acceptable rate 适当利率；适当汇率 R_sr?V|"  
acceptance agreement 承兑协议 txiP!+3OWB  
acceptance for honour 参加承兑 Sx?ua<`:d  
acceptor 承兑人；接受人；受票人 `D=S{   
acceptor for honour 参加承兑人 99:C"`E{  
accident insurance 意外保险 |K.mP4CKY  
Accident Insurance Association of Hong Kong 香港意外保险公会 A%`[mc]4#  
accident insurance scheme 意外保险计划 o Z%9_$Z  
accident year basis 意外年度基准 ny`#%Vs  
accommodation 通融；贷款 Z8rvWH9  
accommodation bill 通融票据；空头票据 X:6c}p%,!  
accommodation party 汇票代发人 7(qE0R&@  
account balance 帐户余额；帐户结余 'yL%3h _@  
account book 帐簿 7g%E`3)"  
account collected in advance 预收款项 kKAP"
'v  
account current book 往来帐簿 OY:
,D  
account of after-acquired property 事后取得的财产报告 J@4Bf  
account of defaulter 拖欠帐目 #a<Gxj  
account payable 应付帐款 nq6@6GRG  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 95YL]3V  
account receivable 应收帐款 Pb?$t  
account receivable report 应收帐款报表 :a$\/E=  
account statement 结单；帐单；会计财务报表 G*-b}f
 
account title 帐户名称；会计科目 OU8Lldt  
accountant's report 会计师报告 !Cr(Pe]  
Accountant's Report Rules 会计师报告规则 d5oI
H  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #7MUJY+ 9  
Accounting Arrangements 《会计安排》 ?)u@Rf9>  
accounting basis 会计基础 Cq%IE^g<  
accounting by Official Receiver 破产管理署署长呈交的帐目 13@|w1/Z  
Accounting Circular 《会计通告》 5*1D$mxD"  
accounting class 会计类别 :.$3vaZ@  
accounting date 记帐日期；会计结算日期 Kac' ;
1  
accounting for money 款项核算 ;\=M;Zt  
Accounting Officer 会计主任 ~S8*t~  
accounting period 会计报告期；会计期 w]]8dz  
accounting policy 会计政策；会计方针 |NpP2|4h
 
accounting practice 会计惯例 1`a5C.v  
accounting principle 会计准则 f}x.jxY?  
accounting record 会计记录 R'C2o]  
accounting report 会计报告 Mdl{}P0)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cNM3I,o7  
Accounting Society of China 中国会计学会 l]8D7(g   
accounting statement 会计报表 w-Da~[J  
accounting system 会计制度；会计系统 !*oi!ysU;O  
accounting transaction 会计事项；帐务交易 YgUvOyaQXf  
accounting treatment 会计处理 YbTxn="_  
accounting year 会计年度 R}q>O5O  
accretion 增值；添加 |Z=^`J  
accrual 应计项目；应累算数目 DV<` K$ET  
accrual basis 应计制；权责发生制 0V'nK V"|  
accrual basis accounting 应计制会计；权责发生制会计 $`)/0{qY-  
accrue 应累算；应计 &N
H$nY.r  
accrued benefit 应累算利益 Si6al78  
accrued charges 应计费用 A?-oL='  
accrued cumulative preference share dividend 应累算的累积优先股股息 :'~Y  
accrued expenses 应累算费用 fjs [f'L  
accrued interest payable 应付利息；应计未付利息 %
*`J k#W:  
accrued interest receivable 应收利息；应计未收利息 ?e,pN,4  
accrued right 累算权益 "a8j"lPJ  
accruing profit 应累算的利润 j^^Ap  
accumulated fiscal reserve 累积财政储备  B[Zjfc  
accumulated profit 累积利润；滚存溢利 CS==A57I  
accumulated reserve 累积储备 c6X}2a'  
accumulation of surplus income 累积收益盈余 &!/}Qp  
acquired assets 既得资产 ,'p2v)p^4  
acquisition 收购；购置；取得 @@8J6*y  
acquisition cost 购置成本 YRh BRE  
acquisition expenses 购置费用 ;S57w1PbVA  
acquisition of 100% interest 收购全部股权 W!6qqi{  
acquisition of control 取得控制权 -5I2
ga  
acquisition of fixed assets 购置固定资产 ds?v'|  
acquisition of shell “买壳” 0el9&l9Ew  
acquisition price 收购价 Z(Bp 0a  
act of God 天灾 q.2ykL  
acting partner 执事合伙人 O'W0q;rT  
active market 买卖活跃的市场；交投畅旺的市场；旺市 K)\M5id]  
active partner 积极参与的合伙人 L7VG`h;  
active trading 交投活跃 U`Wauv&  
actual circulation 实际流通 [$ejp>'Ud  
actual cost 实际成本 ad:&$  
actual expenditure 实际开支；实际支出 +eX@U;J,g  
actual income 实际入息；实际收入；实际收益 p TeOW9  
actual market 现货市场 `.x Fiyc  
actual price 现货价；实际价格 Zxbo^W[[  
actual profit 实际利润 3AsT
  
actual quotation 实盘；实际价位；实际报价 @O[}QB?/fi  
actual year basis 按实际年度计算 Up,vD)tG  
actuals 实货 /k<WNZM  
actuarial investigation 精算调查 S6AU[ASY.  
actuarial principle 精算原则 av$/Om:  
actuarial report 精算师报告 ui@2s;1t  
Actuarial Society of Hong Kong 香港精算学会 LWHd~"eU  
actuarial valuation 精算师估值 5JLu2P  
actuary 精算师 uvV;Mlo]  
ad referendum agreement 暂定协议；有待覆核的协定 k5C@>J  
ad valorem duty 从价税；按值征税 k31I ysh  
ad valorem duty system 从价税制 GF5^\Rf  
ad valorem fee 从价费 9M1d%jT  
ad valorem tariff 从价关税 Q~j`YmR|  
additional allowance 额外免税额 Vgyew9>E  
additional amount for unexpired risk 未过期风险的额外款额 ijdXU8  
additional assessable profit 补加应评税利润 .?!N^_ Ez3  
additional assessment 补加评税 ?HV`| Cw  
additional commitment 额外承担 I<8sI%,s  
additional commitment vote 额外承担拨款 stk9Ah  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Vw&HVo  
additional dependent parent allowance 供养父母额外免税额 * C6a?]  
additional provision 额外拨款 [g Z"a*  
additional stamp duty 附加印花税 y(=#WlK}  
additional tax 补加税罚款；补加税款 [_.5RPJP8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ulER1\W  
adjudged bankrupt 被裁定破产 OLvcivf  
adjudicated bankrupt 裁定破产人 1s{^X -  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 y:vxE8$Q  
adjudication of bankruptcy 裁定破产；宣告破产 IW%|G  
adjudication of insolvency 裁定无力偿还债务 ;XDz)`c  
adjusted actual 经调整的实数；调整后的实数 N]<!j$pOz  
adjusted current assets 经调整的流动资产；调整后的流动资产 _+^ 2^TW  
adjusted figure 经调整的数字；调整后的数额 wj1{M.EF\  
adjusted liabilities 经调整的负债；调整后的负债 -pE(_  
adjusted loss 经调整的亏损；调整后的亏损 n]u<!.X  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 /g$G_}  
adjusted profit 经调整的利润；调整后的利润 x $zKzfHW  
adjusted surplus 经调整的盈余额；调整后的盈余额  ^_%kE%I  
adjusted value 经调整的价值；调整后的价值 8B#GbS K  
adjustment 调整；修订；理算〔保险〕 WMBm6?54  
adjustment centre 调剂中心 60)iw4<wf  
adjustment lag 调整过程的时间差距；调整时差 ]Bm>-*@0N  
adjustment mechanism 调整机制 l?q%?v8  
adjustment of loss 亏损调整 I6s3+x;O  
adjustment process 调整过程；调整程序 X
2xuwA  
adjustment range 调整幅度 iK IOh('G  
administered exchange rate 受管制汇率 KPpHwcYxT  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ((^sDE6(  
administration expenses 行政费用
\6 93kQ  
administration fee 手续费；行政费 u^j {U}  
administration in bankruptcy 破产管理 ;kJu$U  
administration order 遗产管理令 zA;@@)hwR  
administrator 管理人；遗产管理人 hHPs&EA.p  
administrator of the estate 遗产管理人 k3t78Qg  
admission of debt 债项承认书 _HA$ j2  
admission of proof 接纳债权证明 2PR^:h2  
advance 放贷款项；垫付款项；预支款项；预付款项 Fbp{,V@F2  
advance account 暂支帐目；预付款帐户 :SsUdIX;P  
advance compensation 预付补偿金 Z^9/v  
advance from shareholder 股东垫款 D
r9 ?2  
advance pending reimbursement 预支以待日后付还 4W#
E`9 6u  
advanced economy 先进经济体系 t nS+5F  
advancement 预付；预付财产 8V-\e?&^  
advances warrant 垫款令 AC.A'|"]i  
advancing 贷出 )!Bd6-  
adverse balance 逆差 oQ7]=|  
adverse exchange 逆汇 aRc'  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,b$2=JO'f  
advice for collection 托收通知书 e\b`n}nC  
advice of drawing 提款通知书；汇票通知书 lZQ/W:OE  
advice of payment 付款通知 ;_:Ool,  
Advisory Committee [Securities and Futures Commission] !4rPv\
  
谘询委员会〔证券及期货事务监察委员会〕 ./p|?pu  
Advisory Committee on Diversification 经济多元化谘询委员会 M]-VHI[&W  
affidavit 誓章；遗产申报誓章 XTDE53Js&  
affidavit of no receipt 述明无收款的誓章 hGf-q?7  
affiliate 联号；联营公司；附属公司 ^<0IB#dA  
affiliated company 附属公司；联号；联营公司 c[ht`!P  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 J@9}`y=K  
affordability 负担能力 I@l>w._.  
African Development Bank [AfDB] 非洲开发银行 G]Jz"xH#  
after-acquired property 事后取得的财产 fB+b}aoV  
after-hours dealing 市后交易 ,5|d3dJS  
after-tax profit 税后盈利；税后利润；税后溢利 I|/'Ds:  
agency agreement 代理协议 +3,|"g::  
agency expenses 代理机构的开支 zEw>SP1,  
agency fee 代理费 [k]|Qink  
Agency Law 《代理法》 9B)(>~q  
agent 代理人；承销人 (}:C+p 'I  
agent of company 公司代理人 %TrF0{NR90  
agent's fee 代理人费；经纪费 G*\h\
@  
aggregate 总计；总数；总体数字 dZGbC9  
aggregate amount 总款额；总额 a)2yE,":  
aggregate assets and liabilities 总体资产与负债 *wi}>_\  
aggregate at constant price 按固定价格计算的总体数字 7?)/>lx\>$  
aggregate demand 总需求 NfE.N&vI_c  
aggregate gross position 总持仓量 nEy]`  
aggregate limit 总限额 r-w2\2  
aggregate of salaries tax 合计薪俸税 tL0`Rvl  
aggregate performance 总体表现；总体业绩 v&3O&y/1v  
aggregate supply 总体供应 F3Zxhk
F  
aggregate surplus 总盈余 ~DLIzg7p!  
aggregate total 整体总额 T`$KeuL  
aggregate value 总值；合计价值 -PAF p3w\y  
aggregated basis 合计基准 jnoL2JR[=-  
aggregated net chargeable income 合计应课税入息实额 jiIST^Zq#t  
aggregation 合并计算；合计；总和 MY-.t-3  
aggregation of incomes of husband and wife 夫妇入息合并计算 w 7tC|^#G  
aggregation of property 财产的总和 f|xLKcOP  
agio 差价；贴水 DM3B]Yl  
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》 {TZE/A3D,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xKp0r1}  
《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》 =8{*@>CX  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?gV'(3 !  
《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》 $<e +r$1  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Jm![W8L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |*Ot/TvG  
agreement for a settlement 授产协议 7o{*Z  
agreement for assignment 转让协议 0->/`/xm  
agreement for sale 售卖协议；买卖协议 N4[E~-  
agreement for sale and purchase 买卖协议 T2bnzIi  
agreement for the payment of interest 支付利息协议 KR3-Hb4  
agreement for the repayment of money 还款协议 R@r{  
agreement of reinsurance 再保险协议 <q7s`,rG  
Agricultural Bank of China 中国农业银行 #t5juX9Ho9  
air passenger departure tax 飞机乘客离境税 5fHYc0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Js}tZ\+P75  
airport tax 机场税 >.Q0Tx!P  
alcohol duty 酒精税 `I>], J/  
alienation 让与；让渡；转让 `?SGXXC  
alimony 生活费；赡养费 i=Kvz4h  
All Ordinaries Index [AOI] 所有普通股指数 3%NE/lw1  
all risks 全险；综合险 *IlQ5+3I  
All Sales Record for Stock Market 《股票市场成交报告》 1P
U*:58[  
Allied Capital Resources Limited 新联财务有限公司 yQS04Bl]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 a R#Cot  
allocation letter 拨款信件 d]k='  
allocation of fund 分配款项；预留款项 szn%wZW  
allocation of profit 利润分配；溢利分配 s
M9-0A  
allocation warrant 拨款令 /:6Q.onmLn  
allotment 分配；配股 &5/JfNe3  
allotment notice 股份配售通知；配股通知 pSrsp r  
allotment of shares 股份分配 w$% BlqN  
allowable 可获宽免；免税的 -eYL*P
a  
allowable business loss 可扣除的营业亏损 ork|yj/A  
allowable expenses 可扣税的支出 7S2c|U4IM  
allowance 免税额；津贴；备抵；准备金 ]xB6cPdLu  
allowance for debts 债项的免税额 LO>8 j:  
allowance for depreciation by wear and tear 耗损折旧免税额 Qy%xL9  
allowance for funeral expenses 殡殓费的免税额 ZW2s[p r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ko-QR(  
allowance for repairs and outgoings 修葺及支出方面的免税额 2e\Kw+(>{  
allowance to debtor 给债务人的津贴 J]]\&MtaO  
alteration of capital 资本更改 O &\<FT5  
alternate trustee 候补受托人 MZiF];OY  
amalgamation 合并 #[(0tc/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F$C+R&V_  
ambit of charges 征税范围；收费范围 _pW'n=}R  
amended valuation 经修订的估值
,QL(i\  
American Commodities Exchange 美国商品交易所 ;l#?SYY  
American Express Bank Limited 美国运通银行 1Y2a*J  
American Stock Exchange 美国证券交易所 0, "ZV}  
amortization 摊销 tJG (*  
amount due from banks 存放银行同业的款项 Z0z)  
amount due from banks abroad 存放海外银行同业的款项 %SFw~%@3&~  
amount due from holding companies 控股公司欠款 *q[^Q'jnN  
amount due from local banks 存放本港银行同业的款项 ]N_140N~  
amount due to banks 银行同业的存款 #m_\1&g  
amount due to banks abroad 海外银行同业的存款 QJ6f EV$~  
amount due to holding companies 控股公司存款 @+Pf[J41  
amount due to local banks 本港银行同业的存款 X[Y#+z4  
amount due to outport banks 外埠银行同业的存款 H;X~<WN&AW  
amount for note issue 发行纸币的款额 6vZt43"m?\  
amount of bond 担保契据的款额 `oan,wq+  
amount of consideration 代价款额  6.vNe  
amount of contribution 供款数额 Q,O]x#  
amount of indebtedness 负债款额 g')?J<z  
amount of principal of the loan 贷款本金额 6l=M;B7:i  
amount of rates chargeable 应征差饷数额 Dj/Q1KY$m  
amount of share capital 股本额 UfO'.8*v  
amount of sums assured 承保款额 79y'Ja+`j  
amount of variation 变动幅度 CcbWW4 )  
amount of vote 拨款数额 l'P[5'.  
amount payable 应付款额 ~91uk3ST?  
amount receivable 应收款额 yFa&GxSq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {=UKTk/t8  
analysis 分析 9n-RXVL+  
ancillary risk 附属风险 chMt5L+5  
annual account 周年帐目；周年帐目报表；年度决算；年结 QZ_nQ3K  
annual accounting date 年结日期 X/K| WOO6  
annual allowance 每年免税额；年积金；年度津贴；年津 A/r;;S)%2  
annual balance 年度余额 _zAc 5rS  
annual disposable income 每年可动用收入 I]s:Ev[~  
annual estimates 周年预算 !<JG&9ODP  
annual fee 年费 AJdlqbd'+  
annual general meeting 周年大会 oo"JMD)  
annual growth rate 年增率；每年增长率 ,|=iv  
annual long-term supplement 长期个案每年补助金 |J@|  
annual pensionable emolument 可供计算退休金的年薪 c|8KT  
annual report 年报 2-/YYe;C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Au%Wrk3j  
annual return 周年报表；周年申报表；每年报税表格 C _k_D  
Annual Return Rules 《周年报表规则》 6oe$)iV  
annual review of consumer prices 每年消费物价回顾 B]CS2LEqh  
annual roll-forward basis 逐年延展方式 ZfF`kD\  
annual salary 年薪 9;'>\ImI  
annual statement 年度报表；年度决算表 LKoM\g(  
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 (*c`<|)  
annuitant 年金受益人 EC:x,i  
annuity 年金 kY0g}o'<  
annuity contract 年金合约 L.R\]+$U2  
annuity on human life 人寿年金 VbY>l' rY  
antecedent debt 先前的债项 _
r^G%Mvy|  
ante-dated cheque 倒填日期支票 @vDgpb@TM  
anticipated expenditure 预期开支 w2RESpi  
anticipated net profit 预期纯利 ;FIMCJS  
anticipated revenue 预期收入 mDe+ M{/  
anti-inflation measure 反通货膨胀措施 Z\oAE<$  
anti-inflationary stance 反通货膨胀立场 4%Z\G@0<'  
apparent deficit 表面赤字 lu9Ir>c  
apparent financial solvency 表面偿债能力 gs<qi'B  
apparent partner 表面合伙人 kKI!B`j=  
application for personal assessment 个人入息课税申请书 M2;(+8 b  
application of fund 资金应用 5Rt0h$_J  
application to release as liquidator and to destruct the books of accounts and documents *=KexOa9  
申请免除清盘人职务及毁灭帐簿与文件 OQX{<pQ6  
appointed actuary 委任精算师 8P'En+uE1|  
appointed auditor 委任核数师；委任审计师 -;DE&~p  
appointed trustee 委任的受托人 dk, I?c&  
appointer 委任人 ~6Ee=NaLzP  
apportioned pro rata 按比例分摊 5i wikC=y  
apportionment 分配；分摊 y("0Xve  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OD2ai]!v+  
apportionment formula 分摊方程式 xN":2qy#T  
apportionment of estate duty 遗产税的分摊 { <ao4w6B  
appraisal 估价；评估 4<K ,w{
I  
appreciable growth 可观增长 3K;b~xg`nw  
appreciable impact 显着影响 >8{`q!=|~  
appreciable increase 可观增长 v"?PhO/{=  
appreciation 增值；升值 IQ27FV|3  
appreciation against other currencies 相对其他货币升值 0e5-\a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 * y"GgI  
appreciation tax 增值税 t&?v9n"X  
appropriation 拨款；拨用；拨付 ."#jN><t  
appropriation account 拨款帐目 )Q pP1
[  
Appropriation Bill 拨款法案 FlA$G3  
appropriation-in-aid system 补助拨款办法 9@&Z`b_  
approved assets 核准资产 }'M1(W  
approved basket stock 认可一篮子证券 ,Elga}7u  
approved budget 核准预算 F|3FvxA  
approved charitable donation 认可慈善捐款 >p+gx,N  
approved charitable institution 认可慈善机构 \gW\Sa ^  
approved currency 核准货币；认可货币 PXQ9P<m  
approved estimates 核准预算 e
z<wEtS  
approved estimates of expenditure 核准开支预算 SO jDtZ  
approved overseas insurer 核准海外保险人 laRKt"A  
approved overseas trust company 核准海外信托公司 )PZ}^Fa  
approved pooled investment fund 核准汇集投资基金 pQ2)M8 gf  
approved provident fund scheme 认可公积金计划 !A<XqzV]  
approved provision 核准拨款 YKS'#F2  
approved redeemable share 核准可赎回股份 }4ghT(C}$  
approved regional stock 认可地区性证券 p<nBS"/  
approved retirement scheme 认可退休金计划 ]j#$.$q  
approved subordinated loan 核准附属贷款 :?XHZ
  
arbitrage 套戥；套汇；套利 7 V1k$S(  
arbitrageur 套戥者；套汇者 7VZ JGRnn  
arbitrary amount 临时款项 s&_O2
(l  
arrangement 措施；安排；协定 (7#lN  
arrears 欠款 .aH?H]^  
arrears of pay 欠付薪酬 Xm[r#IA  
arrears of revenue 逾期未收税款；逾期未收的帐项 =}o>
_+"  
articles of association 组织章程；组织细则；组织章程细则 g~["O!K3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i&G`ah>  
ascertainment of profit 确定利润 \6 0W
P-s  
"Asia Clear" “亚洲结算系统” cj_?*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9: |K]y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *R6eykp  
Asian Development Fund [ADF] 亚洲发展基金 8BH)jna`Qo  
Asian dollar bond 亚洲美元债券 |g^W @.P  
Asian dollar market 亚洲美元市场 ?4?j
G3p  
Asian dollar rate 亚洲美元利率 `Qk R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B148wh#r  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <ORz`^27o  
asked price 沽盘；喊价；索价；卖方报价 OQ*. ho  
assessable income 应评税入息 F"TI9ib  
assessable loss 应评税亏损 +VCo=oA  
assessable profit 应评税利润 toZI.cSg4  
assessable value 应评税值 _~q^YZ  
assessed profit 估定利润 tf79Gb>  
assessed value 经评估价值 l"!;Vkg.5  
assessment 评税；评定；估价；评税单 ojqX#>0K  
assessment number 评税编号；估价编号 |MrH@v7S  
assessment of additional tax 补加税评税 LVtQ^ 5>8  
assessment of performance 业绩评估；实绩评价 ul&7hHp_u%  
Assessor 评税主任 rAdcMFW  
asset price bubbles 资产价格泡沫 A2bV[+Q
 
asset-backed securities 具资产保证的证券 _ILOA]ga#  
assets accretion 资产增值 | N,nt@~  
assets and liabilities 资产与负债 ZKTBjOa]*  
assets betterment statement 资产递增表；资产改进表 1T?%i  
assets lending 实物放款；有抵押贷款 3A1kH` X^q  
assets of the company passing on the death 死者去世时转移的公司资产 6FFv+{2^@  
assets pledged as security for liabilities 用作负债抵押的资产 X0=-{<W  
assets portfolio 资产投资组合 2`eu
3vA  
assets price 资产价格 \$UU/\  
assets quality 资产质素 O]!DNN  
assets realization 资产变现 MT gEq  
assets refinancing arrangement 资产再集资安排 /qze  
assets securitization 资产证券化 -e\kIK %  
assets situated outside Hong Kong 在香港以外地方的资产 @"2-tn@q_  
assets stripping 削减资产；拆卖资产 sB!A:  
assets value 资产值 []^>QsS(X  
assignee 承让人
u%'22q$  
assignment 转让；转让书；转让契 |@|D''u>6  
assignment of interest 权益转让 Wd<}|?R  
assignment of letters patent and trade mark 专利证书及商标转让 >s~`K^zS  
assignment of property 物业转让；物业转让书 zg"ZXZ  
assignment right 转让权 mL+ps x+  
assignor 转让人 /n=/WGl  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 H#akE\,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 `Y9@?s Q  
associate member 附属会员 8t; nU;E*  
associated body corporate 相联法人团体 J],BO\ECH  
associated company 相联公司；联属公司 ~C+T|  
associated corporation 相联法团 ;[ojwcK[ZF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Ok\UIi~  
公认会计师公会〔英国〕 1's^W  
Association of Futures Exchange Brokers 香港期货经纪协会 J)f?x T*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C5FtJquGN)  
association of underwriters 承保人组织 I.x>mN-0  
assumption of control 接管 *}=W wG  
assurance 担保；保险；转易；转易书 ZN/")  
assurance of interest 权益的转易 6A<aelE*i  
at 19XX price 按一九ＸＸ年价格计算 .v'8G)6g  
at a discount 按赔价计算；按贴水价格计算；打折扣 *2Kte'+q  
at a premium 按溢价计算；按升水价格计算 4BX*-t  
at call 通知付款；按通知 jkd8M;Jw  
at constant market price 按固定市价计算 Pc-HQU  
at constant price 按固定价格计算 Hr'#
0fW  
at cost 按成本计算 f.WtD`Oas  
at current market price 按当时市价计算；按现时市价计算 f}A
^rWO  
at current price 按当时价格计算；按现时价格计算 Zf! 7pM  
at factor cost 按要素成本计算；按生产要素成本计算 +=v|kd  
at money-of-the-day price 按付款当日价格计算 F{S.f1Bsp  
at or better 按指定或较佳价位〔买卖指令〕 O1PdM52  
at par 按面值计算；平价 ?IWS  
at sight 见票即付 =W?c1EPLCx  
at the close 按收市盘  E2l.  
at the opening 按开市盘 Fwtwf{9I  
attestation 见证；见证条款 ?0F#\0  
at-the-money option 平价期权 !G37K8&&*  
attorney 受权人；受托代表人
Fc Cxr@  
attornment 新拥有人承认书 2]l*{l^ Bl  
attributable profit 可归属利润 ;
6Z?O_zp4  
attributable share value 可归属股份价值 $J+$8pA  
Auckland Stock Exchange 奥克兰证券交易所 qH$p]+Rk 5  
auction 拍卖 (s*}=  
auctioneer 拍卖商 FM5$83Q  
audit 审计；核数 Pj$a$C`Z  
Audit Commission 审计署 H!N,PI?rn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 94+#6jd e  
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〕 tSjK=1"}  
audit review 帐目审查 CwAl-o  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |( KM 8  
audited account 审计帐目；经审计的帐目 (NP=5lLH  
audited annual account 经审计的周年帐目 ;:cM^LJ  
audited balance sheet 经审计的资产负债表 m&2m' =(  
auditor 核数师；核数主任；审计师  /YHeO
 
auditor's certificate 核数师证明书；审计师证明书 drH!?0Dpg  
auditor's report 核数师报告；审计师报告 HHdc[pJ0D  
Aussie bond 澳元债券 ^T"A9uaG  
austerity budget 紧缩预算  mJ-@:5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8`+X6iZOQ  
Australia All Ordinaries Index 澳洲所有普通股票指数 IBR;q[Dj}  
Australian Dollar [AUD] 澳元 `g#\ Ws  
Australian Options Market 澳大利亚期权市场 Z]aSo07  
Australian Securities Commission 澳洲证券事务监察委员会 R1U\/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 BD#4=u  
Australian Stock Exchange 澳大利亚证券交易所 lB,MVsn18  
Austrian Schilling [ATS] 奥地利先令 oY{*X6:6<  
authentication 认证；鉴证 =w8*
n2  
authority to purchase 委托购买证；委购书 ym:JtI69   
authorization 认可；核准；授权；授权书 $.`(2  
authorization by direction 指示授权 bf3)^ 49}  
authorization by instruction 指令授权 *H;&hq  
authorization by warrant 令状授权 0KEytm]  
authorization of unit trust 单位信托的认可 ^s%Qt  
authorized agent 指定代理人 gxJ(u{2  
authorized capital 法定资本 SN+&'?$WD  
authorized clerk 出市员 eudPp"Km  
authorized dealer 认可交易商 n32?GRp  
authorized financial institution 认可财务机构 f}*Xz.[bCp  
authorized fund 认可基金 l_DPlY  
authorized fund house 获授权的基金公司；认可基金公司 UF}fmDi  
authorized institution 认可机构 Um%E/0j  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 z8A`BVqI  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 YTY0N5["  
authorized insurer 获授权保险人；获认可承保人 DD;PmIW  
authorized investment 特准投资项目 2t_E\W7w+  
authorized person 获授权人 F|V?Z  
authorized representative 获授权代表 7m8L!t9  
authorized share capital 法定股本 Z$2mVRS`c  
automated quotation system 自动报价系统 u6I# D _  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7 0KZXgBy_  
自动交易系统〔香港期货交易所有限公司〕 zm"&8/l  
automatic adjustment mechanism 自动调整机制 K?P.1H`  
automatic adjustment system 自动调整系统 @w@rW }i0  
Automatic Clearing House 自动票据交换所 d ;
ry!X  
automatic exchange rates accumulation system 自动化汇率累集系统 !m78/[LW  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 W&GDE  
automatic teller machine [ATM] 自动柜员机 w W-GBY3  
autopay 自动转帐 )5&Wt@7Kj`  
available assets 可用资产 KPKby?qQ^  
available fiscal reserve 现存财政储备 Ie``Wb=  
available profit 可用利润 E|#'u^`yv  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 n1$p esr  
average 平均；平均数；海损 r/8,4:rh  
average basic salary 平均基本薪金 Zuwd(q  
average consumer expenditure 平均消费开支；一般消费开支 v)BUt,A  
average cost 平均成本 J0^p\mG  
average cost of land production 增辟土地平均成本 >C@fSmnOM  
average daily turnover 平均每日成交额 obUh+9K  
average daily wage rate 平均每日工资率 -0lpsF  
average expenditure pattern 平均开支模式 =yk#z84<  
average growth rate 平均增长率 =T;%R^@  
average net fixed assets 固定资产平均净值 JWM/np6  
average of relatives 相对价格平均数 350y6pVh  
average price 平均价格 nbhx2@Teqe  
average propensity to consume 平均消费倾向；一般消费倾向 eF!c< Kcr  
average propensity to save 平均储蓄倾向；一般储蓄倾向 H~&9xtuHN  
average rate 平均率 I5PaY.i  
average revenue 平均收入；平均收益 ">NBPanJ  
average stock 平均库存；平均存货 LKztGfy  
average yearly rent 平均年租 !j [U  
avoidance of double taxation 避免双重课税 n8J';F =P  
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 rEz=\yY^j'  
X|@|ZRN  
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