一些有用的会计术语(也不知道发的地方对不对)A

A: Y#Pg*C8>8  
A share Ａ股；甲类股份 RM`iOV,Y  
abatement of tax 减税；减扣免税额 bO gVCg  
ABN AMRO Bank N.V. 荷兰银行 0
!F!Y_  
above-the-line expenditure 线上项目支出；经常预算支出 OmECvL'Z  
above-the-line receipt 线上项目收入；经常预算收入 n\4sNoFI  
ABSA Asia Limited 南非联合亚洲有限公司 #$-`+P  
absolute change 绝对数值变更 H[iR8<rhQ  
absolute expenditure 实际开支 KQrG|<J  
absolute guideline figure 绝对准则数字  !*-|s}e  
absolute interest 绝对权益 Jpo(O>\P  
absolute order of discharge 绝对破产解除令 ?7aeY5p  
absolute profit margin 绝对利润幅度 WNV}@  
absolute value 实值；绝对值 0a's[>-'A  
absolutely vested interest 绝对既得权益 <3bFt[  
absorbed cost 已吸收成本；已分摊成本 ca$K
)=cDW  
absorption 吸收；分摊；合并 A!`Q[%$  
absorption rate 吸收率；摊配率；分摊率 EYKV}`  
ACB Finance Limited 亚洲商业财务有限公司 RMxFo\TK;  
acceptable form of reciprocity 合理的互惠条件 K!SFS   
acceptable rate 适当利率；适当汇率 +C[%^
G-:  
acceptance agreement 承兑协议 O>2i)M-h9x  
acceptance for honour 参加承兑 <SNu`,/I
 
acceptor 承兑人；接受人；受票人 <#:ey^q<  
acceptor for honour 参加承兑人 ;ywUl`d  
accident insurance 意外保险 `CEHl &w  
Accident Insurance Association of Hong Kong 香港意外保险公会 $+[ v17lF  
accident insurance scheme 意外保险计划 6t`cY  
accident year basis 意外年度基准 )ocr.wU@  
accommodation 通融；贷款 _2S( *  
accommodation bill 通融票据；空头票据 ;XGO@*V5T  
accommodation party 汇票代发人 lyyRyFfQ  
account balance 帐户余额；帐户结余 )Es|EPCx!  
account book 帐簿 p#AQXIF0  
account collected in advance 预收款项 kR;Hb3hb  
account current book 往来帐簿 QpMi+q Y  
account of after-acquired property 事后取得的财产报告 um1xSf1Xv  
account of defaulter 拖欠帐目 A#Jx6T`a  
account payable 应付帐款 f5&K=4khn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,9~2#[|lq  
account receivable 应收帐款 _B^Q;54c  
account receivable report 应收帐款报表 Ouc$M2m0!
 
account statement 结单；帐单；会计财务报表 &BJ"T  
account title 帐户名称；会计科目 8A2_4q@34  
accountant's report 会计师报告 ^1,VvLA+  
Accountant's Report Rules 会计师报告规则 HO9w"){d$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `"qSr%|  
Accounting Arrangements 《会计安排》 nHF%PH#|o  
accounting basis 会计基础 IkJ-*vI6  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]*vv=@"`e  
Accounting Circular 《会计通告》 4xD`Z_U  
accounting class 会计类别 59M\uVWR  
accounting date 记帐日期；会计结算日期 a}/A]mu  
accounting for money 款项核算 8{4jlL;"`?  
Accounting Officer 会计主任 uBfSS\SX|  
accounting period 会计报告期；会计期 mvt%3zCB!  
accounting policy 会计政策；会计方针 rl](0"Y0 t  
accounting practice 会计惯例 6Y&`mgMF'  
accounting principle 会计准则 P jh
3=Dr  
accounting record 会计记录 F>[T)t{m=  
accounting report 会计报告 y` 6!Vj l  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {:c5/ ,7c;  
Accounting Society of China 中国会计学会 BBlYy5x  
accounting statement 会计报表 ^;a~_9 m-  
accounting system 会计制度；会计系统 {Z(kzJwN  
accounting transaction 会计事项；帐务交易 tsN,yI]-VA  
accounting treatment 会计处理 vAjvW&'g  
accounting year 会计年度 (E]q>'X  
accretion 增值；添加 ~~X-$rtU  
accrual 应计项目；应累算数目 |'N
)HH>;  
accrual basis 应计制；权责发生制 [^2c9K^NK  
accrual basis accounting 应计制会计；权责发生制会计 .V`N^H:
l  
accrue 应累算；应计 o0:RsODl  
accrued benefit 应累算利益 MI\35~JAN  
accrued charges 应计费用 {#4F}@Q  
accrued cumulative preference share dividend 应累算的累积优先股股息 BDz7$k]  
accrued expenses 应累算费用 x3Ze\N8w  
accrued interest payable 应付利息；应计未付利息 &-hXk!A  
accrued interest receivable 应收利息；应计未收利息 7Nt6}${=z  
accrued right 累算权益 S!+}\*  
accruing profit 应累算的利润 T43Jgk,  
accumulated fiscal reserve 累积财政储备 bE>"DPq  
accumulated profit 累积利润；滚存溢利 0;2"X
[e  
accumulated reserve 累积储备 @PAT|6  
accumulation of surplus income 累积收益盈余 2*ByVK  
acquired assets 既得资产 HGlQZwf  
acquisition 收购；购置；取得 .l$:0a  
acquisition cost 购置成本 h0)Dj(C  
acquisition expenses 购置费用 R-J^%4U`7  
acquisition of 100% interest 收购全部股权 6>&h9@  
acquisition of control 取得控制权 |!E: [UH  
acquisition of fixed assets 购置固定资产 K:(E"d;  
acquisition of shell “买壳” $b
sD'Io  
acquisition price 收购价 +Un(VTD  
act of God 天灾 QSSA)  
acting partner 执事合伙人 <S68UN(Ke  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0Tq=nYZA  
active partner 积极参与的合伙人 2$s2u;  
active trading 交投活跃 &ws^Dm]R  
actual circulation 实际流通 fv/Nf"  
actual cost 实际成本 qvG@kuz8g5  
actual expenditure 实际开支；实际支出 xY>@GSO1  
actual income 实际入息；实际收入；实际收益 rc`}QoB)R  
actual market 现货市场 Z]qbLxJV  
actual price 现货价；实际价格 5)iOG#8qJ  
actual profit 实际利润 $*hqF1Q  
actual quotation 实盘；实际价位；实际报价 Dbl+izF3  
actual year basis 按实际年度计算 pq$-s7#  
actuals 实货 hU6oWm  
actuarial investigation 精算调查 H<Ik.]m  
actuarial principle 精算原则 M)1Y7?r]  
actuarial report 精算师报告 }WDzzjDR+  
Actuarial Society of Hong Kong 香港精算学会 x>$e*  
actuarial valuation 精算师估值 ]+A%37  
actuary 精算师 7-#   
ad referendum agreement 暂定协议；有待覆核的协定 #Ic)]0L  
ad valorem duty 从价税；按值征税 y7~y@2  
ad valorem duty system 从价税制 o&ETs)n|  
ad valorem fee 从价费 TQ5*z,CkS  
ad valorem tariff 从价关税 ,8G6q_ud  
additional allowance 额外免税额 T7
~
H|%  
additional amount for unexpired risk 未过期风险的额外款额 ?/|KM8  
additional assessable profit 补加应评税利润 '8w>=9Xl  
additional assessment 补加评税 a&RH_LjM  
additional commitment 额外承担 )9i$ 1"a(  
additional commitment vote 额外承担拨款 MUn(ZnQy|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z}w7X6&e  
additional dependent parent allowance 供养父母额外免税额 ohna1a^  
additional provision 额外拨款 qsWy <yL+  
additional stamp duty 附加印花税 @8*lqV2  
additional tax 补加税罚款；补加税款 #+#^cqjZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 n#^ii/H  
adjudged bankrupt 被裁定破产 e2qSU[  
adjudicated bankrupt 裁定破产人 A<''x'\
/  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 B,A,5SuMk  
adjudication of bankruptcy 裁定破产；宣告破产 fLS].b]1N  
adjudication of insolvency 裁定无力偿还债务 Q>(a JF  
adjusted actual 经调整的实数；调整后的实数 QtQbr*q@%  
adjusted current assets 经调整的流动资产；调整后的流动资产 =}zSj64
  
adjusted figure 经调整的数字；调整后的数额 5Ky(C6E$s  
adjusted liabilities 经调整的负债；调整后的负债 * o{7 a$V  
adjusted loss 经调整的亏损；调整后的亏损 V:h7}T95  
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 O',
Vce$  
adjusted profit 经调整的利润；调整后的利润 f0&%  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q$(Fma4a  
adjusted value 经调整的价值；调整后的价值 &P7Z_&34Z  
adjustment 调整；修订；理算〔保险〕 !|\l*  
adjustment centre 调剂中心 }Xvm( ;  
adjustment lag 调整过程的时间差距；调整时差 %+^Qs\j  
adjustment mechanism 调整机制 `vZX"+BAh  
adjustment of loss 亏损调整 Y'C1L4d  
adjustment process 调整过程；调整程序 =M=v; ,I-  
adjustment range 调整幅度 lhC hk7l  
administered exchange rate 受管制汇率 PdtL Cgd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -}_1f[b  
administration expenses 行政费用
$C{,`{=  
administration fee 手续费；行政费 pO92cGJ8  
administration in bankruptcy 破产管理 LU/;`In  
administration order 遗产管理令 EpH_v`  
administrator 管理人；遗产管理人 jn(%v]
 
administrator of the estate 遗产管理人 F1meftK  
admission of debt 债项承认书 N "}N>xe2  
admission of proof 接纳债权证明 J6Vx7  
advance 放贷款项；垫付款项；预支款项；预付款项 s'|t2`K("  
advance account 暂支帐目；预付款帐户 6H=gura&  
advance compensation 预付补偿金 0X3yfrim  
advance from shareholder 股东垫款 UmR4zGM}  
advance pending reimbursement 预支以待日后付还 ;y_]w6|n  
advanced economy 先进经济体系 S5V:HRj{?  
advancement 预付；预付财产 #%EHcgF  
advances warrant 垫款令 4C
v*zn  
advancing 贷出 (x fN=Te,-  
adverse balance 逆差 ``%yVVg}  
adverse exchange 逆汇 Gk]ZP31u  
advertisement addressed to shareholders 在报章刊登的致股东通告 t{s*,X\b  
advice for collection 托收通知书 ,l Y4WO  
advice of drawing 提款通知书；汇票通知书 Xv3pKf-K  
advice of payment 付款通知  TJ1h[  
Advisory Committee [Securities and Futures Commission] PV:J>!]  
谘询委员会〔证券及期货事务监察委员会〕 >n^780S|  
Advisory Committee on Diversification 经济多元化谘询委员会 T*nP-b  
affidavit 誓章；遗产申报誓章 A=3L_ #nO  
affidavit of no receipt 述明无收款的誓章 :bm%f%gg  
affiliate 联号；联营公司；附属公司 vA}_x7}n(  
affiliated company 附属公司；联号；联营公司 4jt(tZS  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 mRa\ wEg%  
affordability 负担能力 0<O()NMv  
African Development Bank [AfDB] 非洲开发银行 )2_[Ww|.  
after-acquired property 事后取得的财产 c]zFZJ6M  
after-hours dealing 市后交易 3{fg3?  
after-tax profit 税后盈利；税后利润；税后溢利 A,BYi$  
agency agreement 代理协议 z0OxJe  
agency expenses 代理机构的开支 c_8<N7 C  
agency fee 代理费 6tFi\,)E  
Agency Law 《代理法》 =r*Ykd;W|E  
agent 代理人；承销人 ^qnmKA>"F  
agent of company 公司代理人 m7DKC,  
agent's fee 代理人费；经纪费 J\P6  
aggregate 总计；总数；总体数字 G;$;$gM  
aggregate amount 总款额；总额 'qvj[lpGr  
aggregate assets and liabilities 总体资产与负债 K|YB)y  
aggregate at constant price 按固定价格计算的总体数字 _OC@J*4.  
aggregate demand 总需求 BlQX$s]  
aggregate gross position 总持仓量 ^Kg n:l  
aggregate limit 总限额 u~aRFQ:  
aggregate of salaries tax 合计薪俸税 Qz3Z_V4k9  
aggregate performance 总体表现；总体业绩 5C&*PJ~WA  
aggregate supply 总体供应 4hODpIF  
aggregate surplus 总盈余 SiUu**zC  
aggregate total 整体总额 $rI 1|;^  
aggregate value 总值；合计价值 Fn7OmxfD  
aggregated basis 合计基准 Qn,6s%n  
aggregated net chargeable income 合计应课税入息实额 ZP5 !O[Ut  
aggregation 合并计算；合计；总和 IzJq:
G.  
aggregation of incomes of husband and wife 夫妇入息合并计算 B0%=!&  
aggregation of property 财产的总和 [orL.D]  
agio 差价；贴水 [iEz?1.,  
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》 }zx ~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment VX&Pk
Gi?o  
《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》 _bi)d201  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 
)Qd x  
《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》 ddyX+.LMk  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment PO?_i>mA  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !3Pbu=(cte  
agreement for a settlement 授产协议 !Av9?Q:  
agreement for assignment 转让协议 U(9_
&sL  
agreement for sale 售卖协议；买卖协议 c(e>Rmh  
agreement for sale and purchase 买卖协议 p |1u,N  
agreement for the payment of interest 支付利息协议 a5GLbanF  
agreement for the repayment of money 还款协议 # )y/aA  
agreement of reinsurance 再保险协议 [ r8 ZAS  
Agricultural Bank of China 中国农业银行 -X71JU  
air passenger departure tax 飞机乘客离境税 )+hV+rM jp  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Yu>DgMW
 
airport tax 机场税 m
sM1K1er  
alcohol duty 酒精税 |PlNVd2  
alienation 让与；让渡；转让 Rh?bBAn8  
alimony 生活费；赡养费 ~y2zl  
All Ordinaries Index [AOI] 所有普通股指数 2Jio_Hk  
all risks 全险；综合险
]Ob|!L(  
All Sales Record for Stock Market 《股票市场成交报告》 u;gO+)wqv  
Allied Capital Resources Limited 新联财务有限公司 ##*]2
Dy  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 G %6P`:  
allocation letter 拨款信件 [104;g <  
allocation of fund 分配款项；预留款项 a9z#l}IQ  
allocation of profit 利润分配；溢利分配 6oNcj_?7?q  
allocation warrant 拨款令 ~e 1l7H;  
allotment 分配；配股 b.@a,:"  
allotment notice 股份配售通知；配股通知 =i&,I{3  
allotment of shares 股份分配 'Vo8|?.WhX  
allowable 可获宽免；免税的
6e
B;  
allowable business loss 可扣除的营业亏损 n+Kv^Y`qxO  
allowable expenses 可扣税的支出 -g]Rs!w'  
allowance 免税额；津贴；备抵；准备金 %^pi  
allowance for debts 债项的免税额 XS[L-NHG  
allowance for depreciation by wear and tear 耗损折旧免税额 C
h_rV+  
allowance for funeral expenses 殡殓费的免税额 jk
{(o09  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %)x9u$4W2  
allowance for repairs and outgoings 修葺及支出方面的免税额 sfj+-se(K.  
allowance to debtor 给债务人的津贴 wDZ<UP=X  
alteration of capital 资本更改 12KC4,C&1i  
alternate trustee 候补受托人 =d<Rg
wscJ  
amalgamation 合并 0(D^NtB7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /v8Q17O?e  
ambit of charges 征税范围；收费范围 q8?kBKP  
amended valuation 经修订的估值 ? T6K]~g  
American Commodities Exchange 美国商品交易所 &~ y)b`r  
American Express Bank Limited 美国运通银行 ~0a5  
American Stock Exchange 美国证券交易所 i(^U<DW$  
amortization 摊销 {P]C>  
amount due from banks 存放银行同业的款项  b.&WW  
amount due from banks abroad 存放海外银行同业的款项 rtRbr_  
amount due from holding companies 控股公司欠款 :x)H!z P  
amount due from local banks 存放本港银行同业的款项 &)%+DUV|  
amount due to banks 银行同业的存款 Z[oEW>_A  
amount due to banks abroad 海外银行同业的存款 lUm(iYv;H  
amount due to holding companies 控股公司存款 VN0We<\Z  
amount due to local banks 本港银行同业的存款 L^3&  
amount due to outport banks 外埠银行同业的存款 /i'078F  
amount for note issue 发行纸币的款额 \=AA,Il  
amount of bond 担保契据的款额 s9;6&{@%wO  
amount of consideration 代价款额 $(aq;DR  
amount of contribution 供款数额 _1p8(n  
amount of indebtedness 负债款额 HYmC3  
amount of principal of the loan 贷款本金额 l%0bF9\  
amount of rates chargeable 应征差饷数额 " B#|C'  
amount of share capital 股本额 QO/0VB42  
amount of sums assured 承保款额 50W+!'  
amount of variation 变动幅度 ["Ltqgx  
amount of vote 拨款数额 5^u$zfR  
amount payable 应付款额 ?pTX4a&>  
amount receivable 应收款额 <+i(CGw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $zMshLT  
analysis 分析 mll:rWC)  
ancillary risk 附属风险 B7C3r9wj  
annual account 周年帐目；周年帐目报表；年度决算；年结 amu;grH  
annual accounting date 年结日期 qN)y-N.LI(  
annual allowance 每年免税额；年积金；年度津贴；年津 !Rn6x $_  
annual balance 年度余额 &9p!J(C  
annual disposable income 每年可动用收入 d;Vy59}eY  
annual estimates 周年预算 ~&i4FuK  
annual fee 年费 `p\=NP!n  
annual general meeting 周年大会 N{;!xIv  
annual growth rate 年增率；每年增长率 ;sZG=y@  
annual long-term supplement 长期个案每年补助金 Gt9$hB7  
annual pensionable emolument 可供计算退休金的年薪 2 |s ohF  
annual report 年报 (^d7K:-'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r~t`H*C)}  
annual return 周年报表；周年申报表；每年报税表格 jxh:z  
Annual Return Rules 《周年报表规则》 WQK<z!W5  
annual review of consumer prices 每年消费物价回顾 @ _Ey"k<  
annual roll-forward basis 逐年延展方式 r]DiB:.  
annual salary 年薪 }TmOoi(X@  
annual statement 年度报表；年度决算表 FzT.9Vz7  
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 U(#<D7}  
annuitant 年金受益人 .Pc>1#z&[  
annuity 年金 t4WB^dHYp  
annuity contract 年金合约 5p;AON  
annuity on human life 人寿年金 a1U|eLmUb  
antecedent debt 先前的债项 M"~jNe|  
ante-dated cheque 倒填日期支票 /4:bx#;A  
anticipated expenditure 预期开支 1i76u!{U  
anticipated net profit 预期纯利 B0fOAP1  
anticipated revenue 预期收入 MtLWpi u@[  
anti-inflation measure 反通货膨胀措施 XO <wK  
anti-inflationary stance 反通货膨胀立场
ze+YQF  
apparent deficit 表面赤字 RP4/:sO  
apparent financial solvency 表面偿债能力 zUfq.   
apparent partner 表面合伙人 /`*{57/3  
application for personal assessment 个人入息课税申请书 =}^NyLE?  
application of fund 资金应用 eUyF<j  
application to release as liquidator and to destruct the books of accounts and documents Jl Do_}  
申请免除清盘人职务及毁灭帐簿与文件 > ;,S||  
appointed actuary 委任精算师 'wND  
appointed auditor 委任核数师；委任审计师 .DCHc,DxA  
appointed trustee 委任的受托人 RgJ@J/p"  
appointer 委任人 Ys"wG B>  
apportioned pro rata 按比例分摊 /{i~CGc;"  
apportionment 分配；分摊 ?[D3-4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F"@%7xy  
apportionment formula 分摊方程式 aF{_"X2  
apportionment of estate duty 遗产税的分摊 X'Ss#s>g  
appraisal 估价；评估 <$~lFV  
appreciable growth 可观增长 8+zW:0"[  
appreciable impact 显着影响 3db{Tcn\@]  
appreciable increase 可观增长 w?Te%/s.  
appreciation 增值；升值 Q]:O#;"<  
appreciation against other currencies 相对其他货币升值 g{8
RPw]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /WrB>w  
appreciation tax 增值税 f98,2I(>`+  
appropriation 拨款；拨用；拨付 |3*9+4]a  
appropriation account 拨款帐目 ^9g$/8[^c_  
Appropriation Bill 拨款法案 z;c>Q\Q  
appropriation-in-aid system 补助拨款办法 b$G{^  
approved assets 核准资产 1K72}Gj)ZL  
approved basket stock 认可一篮子证券 (o^tmH*  
approved budget 核准预算 WJShN~ E  
approved charitable donation 认可慈善捐款 "[bkdL<  
approved charitable institution 认可慈善机构 +#}GmUwPG$  
approved currency 核准货币；认可货币 d>NGCe  
approved estimates 核准预算 7F
B?t<x  
approved estimates of expenditure 核准开支预算 B VBn.ut  
approved overseas insurer 核准海外保险人 8:ubtB  
approved overseas trust company 核准海外信托公司 Kb.qv)6i*  
approved pooled investment fund 核准汇集投资基金 D!<F^mtl  
approved provident fund scheme 认可公积金计划 wu41Mz7  
approved provision 核准拨款 ?YhDjQs  
approved redeemable share 核准可赎回股份 L.Y3/H_  
approved regional stock 认可地区性证券 8Sbz)X  
approved retirement scheme 认可退休金计划 ,UNb#=
it  
approved subordinated loan 核准附属贷款 ZoW1Cc&p  
arbitrage 套戥；套汇；套利 6EqA
Y`y  
arbitrageur 套戥者；套汇者 TBj
2(Z  
arbitrary amount 临时款项 X8Z?G,[H  
arrangement 措施；安排；协定 cG|fau<G  
arrears 欠款 U( YAI%O  
arrears of pay 欠付薪酬 +&GV-z~o  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y-
VDi.]W  
articles of association 组织章程；组织细则；组织章程细则 ]z'&oz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b IDUa  
ascertainment of profit 确定利润 L4By5)  
"Asia Clear" “亚洲结算系统” A2_ut6&eb  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 om3 %\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 XlmX3RU  
Asian Development Fund [ADF] 亚洲发展基金 B}e/MlX3M  
Asian dollar bond 亚洲美元债券 nzq
 
Asian dollar market 亚洲美元市场 L*@`i ]jl  
Asian dollar rate 亚洲美元利率 3Cf9'C  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t^s&1#iC  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &i#$ia r  
asked price 沽盘；喊价；索价；卖方报价 _y@28t  
assessable income 应评税入息 Y]z :^D  
assessable loss 应评税亏损 ]\E"oZ  
assessable profit 应评税利润 lZFu|(  
assessable value 应评税值 '-iEbE  
assessed profit 估定利润 VtBC~?2U)B  
assessed value 经评估价值 YIQD9  
assessment 评税；评定；估价；评税单 yx-{PjX  
assessment number 评税编号；估价编号 b!<_ JOL2.  
assessment of additional tax 补加税评税 s :vNr@TS  
assessment of performance 业绩评估；实绩评价 qBA)5Sv\V  
Assessor 评税主任 GkGiQf4hh  
asset price bubbles 资产价格泡沫 F%OP,>zl  
asset-backed securities 具资产保证的证券 Y(Q 0m|3P  
assets accretion 资产增值 Q$%apL  
assets and liabilities 资产与负债 C$[d~1t6  
assets betterment statement 资产递增表；资产改进表 d&AG~,&d|  
assets lending 实物放款；有抵押贷款  Nx}nOm  
assets of the company passing on the death 死者去世时转移的公司资产 *PJH&
g#Ge  
assets pledged as security for liabilities 用作负债抵押的资产 ZU4=&K  
assets portfolio 资产投资组合 v"*r %nCi  
assets price 资产价格 a:FU- ^B4~  
assets quality 资产质素 O-?rFNavxp  
assets realization 资产变现 IH|zNg{\Y  
assets refinancing arrangement 资产再集资安排 TI>5g(:3\  
assets securitization 资产证券化 r\NqY.U&  
assets situated outside Hong Kong 在香港以外地方的资产 5ggyk0  
assets stripping 削减资产；拆卖资产 |v&)O)Jg  
assets value 资产值 Xs03..S  
assignee 承让人 Tz
@<hE  
assignment 转让；转让书；转让契 ``MO5${  
assignment of interest 权益转让 K'A+V  
assignment of letters patent and trade mark 专利证书及商标转让 3efOgP=L  
assignment of property 物业转让；物业转让书 Cxf K(F  
assignment right 转让权 ~7m`p3W@  
assignor 转让人 ?<?Ogq"<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 XlppA3JON|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 g~lv/.CnA+  
associate member 附属会员 "?" :  
associated body corporate 相联法人团体 -&+:7t  
associated company 相联公司；联属公司 Cbbdq%ySI  
associated corporation 相联法团 ~i,d%a  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &l(T},-X  
公认会计师公会〔英国〕 7?.uAiM'zT  
Association of Futures Exchange Brokers 香港期货经纪协会 x:SjdT  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 w$]G$e  
association of underwriters 承保人组织 kmQ:wf:  
assumption of control 接管 LdUz;sb  
assurance 担保；保险；转易；转易书 G%F#I  
assurance of interest 权益的转易 ZO+RE7f*?c  
at 19XX price 按一九ＸＸ年价格计算 SN6 QX!3  
at a discount 按赔价计算；按贴水价格计算；打折扣 Ly=.  
at a premium 按溢价计算；按升水价格计算 Gu;40)gm  
at call 通知付款；按通知 U/>I! 7oe  
at constant market price 按固定市价计算 7HkO:/  
at constant price 按固定价格计算 TWP@\ BQ  
at cost 按成本计算 >AEp\*  
at current market price 按当时市价计算；按现时市价计算 D T5d]MU  
at current price 按当时价格计算；按现时价格计算 u>XXKlW:  
at factor cost 按要素成本计算；按生产要素成本计算 ; 476t  
at money-of-the-day price 按付款当日价格计算 *5'8jC"2g  
at or better 按指定或较佳价位〔买卖指令〕 YPK@BmAdE  
at par 按面值计算；平价 rZKh}E  
at sight 见票即付 -l[H]BAMXy  
at the close 按收市盘 K,4Ig!  
at the opening 按开市盘 "x
$@^  
attestation 见证；见证条款 ,&[o:jTk  
at-the-money option 平价期权 I4Do$&9<D  
attorney 受权人；受托代表人 CD1Ma8I8  
attornment 新拥有人承认书 R|?n  
attributable profit 可归属利润 B`SX3,3  
attributable share value 可归属股份价值 snbXAx1L  
Auckland Stock Exchange 奥克兰证券交易所 SSe;&Jk2d  
auction 拍卖 +y| B"}x  
auctioneer 拍卖商 +17!v_4^  
audit 审计；核数 Ey@^gHku\  
Audit Commission 审计署 |
nMjv]#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] D+T/ Z)  
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〕 G|cjI*  
audit review 帐目审查 uQ=u@qtp  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ar-Vu{`  
audited account 审计帐目；经审计的帐目 k>i88^kPV  
audited annual account 经审计的周年帐目 S|tD8A  
audited balance sheet 经审计的资产负债表 Z%~}*F}7X  
auditor 核数师；核数主任；审计师 ^B"LT>.[  
auditor's certificate 核数师证明书；审计师证明书 }T_"Vg q  
auditor's report 核数师报告；审计师报告 xQR/Xp!h  
Aussie bond 澳元债券 ; _%zf5;'  
austerity budget 紧缩预算 #JUh"8N'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Tv%7=P;r  
Australia All Ordinaries Index 澳洲所有普通股票指数 T{prCM  
Australian Dollar [AUD] 澳元 | BaEv\$K  
Australian Options Market 澳大利亚期权市场 yY]x''K  
Australian Securities Commission 澳洲证券事务监察委员会 &dB@n15'A  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 xM())Z|2  
Australian Stock Exchange 澳大利亚证券交易所 "
rdpA[>L  
Austrian Schilling [ATS] 奥地利先令 f]*;O+8$LN  
authentication 认证；鉴证 enk`I$Xx  
authority to purchase 委托购买证；委购书 ch#)XomN  
authorization 认可；核准；授权；授权书 3MQHoxX  
authorization by direction 指示授权 FH</[7f;@N  
authorization by instruction 指令授权 yLRe'5#m  
authorization by warrant 令状授权 0>[]Da}  
authorization of unit trust 单位信托的认可 fR1LVLU  
authorized agent 指定代理人 b>5*G1  
authorized capital 法定资本 D;sG9Hky  
authorized clerk 出市员 uh\G6s!4/  
authorized dealer 认可交易商 XT/t\\Z`U  
authorized financial institution 认可财务机构 (N/u@M  
authorized fund 认可基金 =Ti!9_~  
authorized fund house 获授权的基金公司；认可基金公司 +S+!:IB  
authorized institution 认可机构  II'.vp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 fhi}x(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?0)K[Kd'Y  
authorized insurer 获授权保险人；获认可承保人 4(8c L?J`0  
authorized investment 特准投资项目 UDHOcb  
authorized person 获授权人 nw
+t!C  
authorized representative 获授权代表 Sr+hB>{  
authorized share capital 法定股本 =1Plu5  
automated quotation system 自动报价系统 C\{A|'l!x  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] m9h<)D'>  
自动交易系统〔香港期货交易所有限公司〕 =2q#- ,t  
automatic adjustment mechanism 自动调整机制 ( yLu=  
automatic adjustment system 自动调整系统 dr)*.<_+a(  
Automatic Clearing House 自动票据交换所 %=z>kU1|  
automatic exchange rates accumulation system 自动化汇率累集系统 auI`'O`/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 s<*+=aIfu  
automatic teller machine [ATM] 自动柜员机 e;v7!X  
autopay 自动转帐 dPO"8HQ  
available assets 可用资产 , S^y>  
available fiscal reserve 现存财政储备 #-%D(=&I  
available profit 可用利润 M|nLD+d~8  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 E2|M#Y  
average 平均；平均数；海损 Av.`'.b  
average basic salary 平均基本薪金 1PVZGZxAgv  
average consumer expenditure 平均消费开支；一般消费开支 'qVlq5.  
average cost 平均成本 ts=D

  
average cost of land production 增辟土地平均成本 }:?*n:g5  
average daily turnover 平均每日成交额 DXJw)%G w  
average daily wage rate 平均每日工资率 y/@Bhzc  
average expenditure pattern 平均开支模式 &q&z$Gc;m  
average growth rate 平均增长率 Mn5(Kw?o2J  
average net fixed assets 固定资产平均净值 yR5XcPoKI  
average of relatives 相对价格平均数 +
:Xg7H*  
average price 平均价格 ^5Y<evjm  
average propensity to consume 平均消费倾向；一般消费倾向 "IS; o o$g  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ,3rsjoKhd  
average rate 平均率 #
@nPB.  
average revenue 平均收入；平均收益 !"FEp  
average stock 平均库存；平均存货 d
kC_Sh{  
average yearly rent 平均年租 #0)TS  
avoidance of double taxation 避免双重课税 6l,6k~Z9  
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 lB2F09`  
iTevl>p!  
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