一些有用的会计术语(也不知道发的地方对不对)A

A: .,I^)8c  
A share Ａ股；甲类股份 <a; <|Fm.  
abatement of tax 减税；减扣免税额 (k4>I"x)  
ABN AMRO Bank N.V. 荷兰银行 &G:#7HX@-  
above-the-line expenditure 线上项目支出；经常预算支出 w!7Hl9BW  
above-the-line receipt 线上项目收入；经常预算收入 h?jKq2`  
ABSA Asia Limited 南非联合亚洲有限公司 En
yx+]9  
absolute change 绝对数值变更 pxjb^GZ0  
absolute expenditure 实际开支 ~m'PAC"Q$  
absolute guideline figure 绝对准则数字 |4UW.dGHPo  
absolute interest 绝对权益 sSU p7V  
absolute order of discharge 绝对破产解除令 e2~&I`ct  
absolute profit margin 绝对利润幅度 "{Lp'+wNw  
absolute value 实值；绝对值 #fd;]  
absolutely vested interest 绝对既得权益 [5yLg  
absorbed cost 已吸收成本；已分摊成本 f!AcBfaLr  
absorption 吸收；分摊；合并 Xf(H_&K  
absorption rate 吸收率；摊配率；分摊率 [jU.58*  
ACB Finance Limited 亚洲商业财务有限公司 yP.,Dh s  
acceptable form of reciprocity 合理的互惠条件 )ERmSWq/u  
acceptable rate 适当利率；适当汇率 R1)v;^B|)  
acceptance agreement 承兑协议 <'f+nC=2  
acceptance for honour 参加承兑 VG'M=O{)3  
acceptor 承兑人；接受人；受票人 7b7@"Zw*  
acceptor for honour 参加承兑人  *Yj!f68  
accident insurance 意外保险 $DBJ"8n2  
Accident Insurance Association of Hong Kong 香港意外保险公会 >NDI<9<'0}  
accident insurance scheme 意外保险计划 j#6@cO'`  
accident year basis 意外年度基准 <A"[Wk  
accommodation 通融；贷款 RDGefxv  
accommodation bill 通融票据；空头票据 m`_
s_#  
accommodation party 汇票代发人 j6}/pe*;;T  
account balance 帐户余额；帐户结余 A0JlQE&U  
account book 帐簿 dz_~_|  
account collected in advance 预收款项 u)J&3Ah%  
account current book 往来帐簿 -y]e`\+[  
account of after-acquired property 事后取得的财产报告 ?QR13l(  
account of defaulter 拖欠帐目 kzozjh%`9h  
account payable 应付帐款 Q6%dM'fR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !X5n'1&  
account receivable 应收帐款 oy{ {d  
account receivable report 应收帐款报表 *7cc4 wGQ  
account statement 结单；帐单；会计财务报表 II;   
account title 帐户名称；会计科目 c{4Y?SSx  
accountant's report 会计师报告 !'#Y-"=ypk  
Accountant's Report Rules 会计师报告规则 mQwP-s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1!/WC.0  
Accounting Arrangements 《会计安排》 n;QMiz:yY  
accounting basis 会计基础 $1KvL8
  
accounting by Official Receiver 破产管理署署长呈交的帐目 -aSj-  
Accounting Circular 《会计通告》 4+?d0  
accounting class 会计类别 5=@q!8a*  
accounting date 记帐日期；会计结算日期 ,Kl6vw8Htg  
accounting for money 款项核算 NW?.Ge.!P  
Accounting Officer 会计主任 #ATV#/hW  
accounting period 会计报告期；会计期 {&3{_Ml  
accounting policy 会计政策；会计方针 >_esLsPWh]  
accounting practice 会计惯例 EUGN`t-M  
accounting principle 会计准则 $OGT
HJA  
accounting record 会计记录 U?/C>g%/PI  
accounting report 会计报告 J2Y S+%K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^&8FwV]  
Accounting Society of China 中国会计学会 %0&c0vT  
accounting statement 会计报表 ^(79SOZC  
accounting system 会计制度；会计系统 7j,u&%om  
accounting transaction 会计事项；帐务交易 0Tp,b (;n  
accounting treatment 会计处理 P80mK-Iyv_  
accounting year 会计年度 lE|Hp  
accretion 增值；添加 .^hk^r  
accrual 应计项目；应累算数目 8r{:di*  
accrual basis 应计制；权责发生制 @T 5dPmn  
accrual basis accounting 应计制会计；权责发生制会计 Fm-D>PR
 
accrue 应累算；应计 ?hfyQhR  
accrued benefit 应累算利益 i(qPD_  
accrued charges 应计费用 nA1059B  
accrued cumulative preference share dividend 应累算的累积优先股股息 {)K
H%  
accrued expenses 应累算费用 QY7Thnp1  
accrued interest payable 应付利息；应计未付利息 Rlyx&C8  
accrued interest receivable 应收利息；应计未收利息 vHmsS\\~9  
accrued right 累算权益 /k_?S?  
accruing profit 应累算的利润 ^E]Xq]vd"  
accumulated fiscal reserve 累积财政储备 ;:Kd?Tz$  
accumulated profit 累积利润；滚存溢利 )Up'W  
accumulated reserve 累积储备 h
Ai`2GP.  
accumulation of surplus income 累积收益盈余 <h"07.y  
acquired assets 既得资产 -h%!#g  
acquisition 收购；购置；取得 P&$ m2^K  
acquisition cost 购置成本 i!KZg74V  
acquisition expenses 购置费用 | > t,1T.  
acquisition of 100% interest 收购全部股权 D #Ku5~j  
acquisition of control 取得控制权 3q}fDM(@J  
acquisition of fixed assets 购置固定资产 L!qXt(`  
acquisition of shell “买壳” 0pW?v:!H  
acquisition price 收购价 7c8A|E0\mF  
act of God 天灾 Bj1{=Pvl  
acting partner 执事合伙人 j84g6;4Dv  
active market 买卖活跃的市场；交投畅旺的市场；旺市 n-)Xs;`2  
active partner 积极参与的合伙人 ] -}Zd\Rs  
active trading 交投活跃 ~tM+!  
actual circulation 实际流通 d(t$riFX}  
actual cost 实际成本 Ec4+wRWk85  
actual expenditure 实际开支；实际支出 !Zi_4 .(4  
actual income 实际入息；实际收入；实际收益 9*&RvsrX  
actual market 现货市场 m,|)$R  
actual price 现货价；实际价格 _(zPA4q8q  
actual profit 实际利润 WAzn`xGxR"  
actual quotation 实盘；实际价位；实际报价 a}p}G\b|  
actual year basis 按实际年度计算 S9VD/  
actuals 实货 =" Sb>_  
actuarial investigation 精算调查 0Z,a3)jcc  
actuarial principle 精算原则 rdBF+YN9/?  
actuarial report 精算师报告 3U\| E  
Actuarial Society of Hong Kong 香港精算学会 tgpg  
actuarial valuation 精算师估值 z%0'v`7  
actuary 精算师 /&jh10}H  
ad referendum agreement 暂定协议；有待覆核的协定 9\J6G8b>|I  
ad valorem duty 从价税；按值征税 ZNN^  
ad valorem duty system 从价税制 h
H3~O`~  
ad valorem fee 从价费 w$fP$ \+  
ad valorem tariff 从价关税 YYs/
r  
additional allowance 额外免税额 %V;B{?>9zB  
additional amount for unexpired risk 未过期风险的额外款额 ;&$Nn'~a  
additional assessable profit 补加应评税利润 <RaUs2Q3.  
additional assessment 补加评税 l2|[  
additional commitment 额外承担 WJ[ybzVj  
additional commitment vote 额外承担拨款 -RK R.,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 sngM4ikhs  
additional dependent parent allowance 供养父母额外免税额 .W*"C  
additional provision 额外拨款 y(92Th$  
additional stamp duty 附加印花税 YZ.? k4>  
additional tax 补加税罚款；补加税款 }Kt1mmo:`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ze_q+Z  
adjudged bankrupt 被裁定破产 zu52]$Vj  
adjudicated bankrupt 裁定破产人 p~bx  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0<4Nf]i  
adjudication of bankruptcy 裁定破产；宣告破产 dd6m/3uUW  
adjudication of insolvency 裁定无力偿还债务 Yb?L:,a(I  
adjusted actual 经调整的实数；调整后的实数 *rH#k?  
adjusted current assets 经调整的流动资产；调整后的流动资产 e0&x?U*/  
adjusted figure 经调整的数字；调整后的数额 :41Ch^\E  
adjusted liabilities 经调整的负债；调整后的负债 _Gb O>'kE  
adjusted loss 经调整的亏损；调整后的亏损 Nfo`Q0\[P  
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 x<gP5c>zm  
adjusted profit 经调整的利润；调整后的利润 !=SBeq  
adjusted surplus 经调整的盈余额；调整后的盈余额 *74VrAo  
adjusted value 经调整的价值；调整后的价值 24b?6^8~k  
adjustment 调整；修订；理算〔保险〕 appWq}db  
adjustment centre 调剂中心
M:/)|fk  
adjustment lag 调整过程的时间差距；调整时差 ih\
=mB  
adjustment mechanism 调整机制 A.wuB  
adjustment of loss 亏损调整 DYej<T'?3  
adjustment process 调整过程；调整程序 `"RT(` m  
adjustment range 调整幅度 mLb>*xt$b@  
administered exchange rate 受管制汇率 U_.9H _G  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 K?$|Y-_D^M  
administration expenses 行政费用 X Z4q{^o  
administration fee 手续费；行政费 <Y"h2#M"  
administration in bankruptcy 破产管理 `-)Hot)  
administration order 遗产管理令 XFmTr@\M  
administrator 管理人；遗产管理人 NO'37d  
administrator of the estate 遗产管理人 d,+a}eTP'  
admission of debt 债项承认书 C(!A% >  
admission of proof 接纳债权证明 *i,@d&J y]  
advance 放贷款项；垫付款项；预支款项；预付款项 BH3%dh:9  
advance account 暂支帐目；预付款帐户 'fS&WVR?  
advance compensation 预付补偿金 +rN&@}Jt.  
advance from shareholder 股东垫款 8lZB3p]X  
advance pending reimbursement 预支以待日后付还 -)E nr6  
advanced economy 先进经济体系 }P*x/z~  
advancement 预付；预付财产 ic=tVs  
advances warrant 垫款令 8H@]v@Z2  
advancing 贷出 mi'3ibCG  
adverse balance 逆差 5!jU i9  
adverse exchange 逆汇 Mo4k6@ht_  
advertisement addressed to shareholders 在报章刊登的致股东通告 2|}`?bY]i`  
advice for collection 托收通知书 ^jB17z[  
advice of drawing 提款通知书；汇票通知书 1a@b-V2 d&  
advice of payment 付款通知 kT12  
Advisory Committee [Securities and Futures Commission] U@:h';.  
谘询委员会〔证券及期货事务监察委员会〕 _/[}PQC6G  
Advisory Committee on Diversification 经济多元化谘询委员会 \6L,jSoBl  
affidavit 誓章；遗产申报誓章 PW QRy  
affidavit of no receipt 述明无收款的誓章 pz0Q@n/X  
affiliate 联号；联营公司；附属公司 +rWcfXOHM  
affiliated company 附属公司；联号；联营公司 6z2WN|78  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 c\DMeYrg  
affordability 负担能力 9YEE.=]T  
African Development Bank [AfDB] 非洲开发银行 .g?Ppma  
after-acquired property 事后取得的财产 cP2n,>:  
after-hours dealing 市后交易 kA4bv}  
after-tax profit 税后盈利；税后利润；税后溢利 6.6;oa4j  
agency agreement 代理协议 q#_<J1)z  
agency expenses 代理机构的开支 tFvXVfml  
agency fee 代理费 ';zS0Yk  
Agency Law 《代理法》 FT[of(g^  
agent 代理人；承销人 Lu5lpeSQ  
agent of company 公司代理人 ^`+Kjhht  
agent's fee 代理人费；经纪费 G}LOQ7  
aggregate 总计；总数；总体数字 9(pF!}1%\  
aggregate amount 总款额；总额 x%`tWE|  
aggregate assets and liabilities 总体资产与负债 BK)3
b6L=%  
aggregate at constant price 按固定价格计算的总体数字 awU&{<,=g  
aggregate demand 总需求 HyYol*  
aggregate gross position 总持仓量 Vu5Djx'  
aggregate limit 总限额 bR*} s/  
aggregate of salaries tax 合计薪俸税 =<[M$"S7d6  
aggregate performance 总体表现；总体业绩 ]=G dAW  
aggregate supply 总体供应 qlm7eS"sy  
aggregate surplus 总盈余 h pKrP  
aggregate total 整体总额 u3C0!{v  
aggregate value 总值；合计价值 @B9O*x+n:  
aggregated basis 合计基准 PX>>h}%  
aggregated net chargeable income 合计应课税入息实额 /RemLJP F  
aggregation 合并计算；合计；总和 WXFCe@  
aggregation of incomes of husband and wife 夫妇入息合并计算
4|h>.^  
aggregation of property 财产的总和 jZR2Nx}16  
agio 差价；贴水 XM~eocn  
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》 \2[sUY<W  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment kJ"}JRA<  
《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》 &UIS17cT  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,% *Jm
  
《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》 <,</ Ge  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment S.|%dz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1xjw=  
agreement for a settlement 授产协议 f{+X0Oj  
agreement for assignment 转让协议 {)wl`mw3  
agreement for sale 售卖协议；买卖协议 mk[<=k~  
agreement for sale and purchase 买卖协议 sNsHl  
agreement for the payment of interest 支付利息协议 Sh(XF
UJ  
agreement for the repayment of money 还款协议 GzjC;+W  
agreement of reinsurance 再保险协议 %ZTI ?a  
Agricultural Bank of China 中国农业银行 g?{7DI`  
air passenger departure tax 飞机乘客离境税 :u|F>e  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \4Z"s[8}  
airport tax 机场税 UQn
v#a>  
alcohol duty 酒精税 ^w*&7.Z  
alienation 让与；让渡；转让 N4w&g-  
alimony 生活费；赡养费 )F m'i&F_  
All Ordinaries Index [AOI] 所有普通股指数 PJ2m4ulY  
all risks 全险；综合险 ,U=7#Cf!  
All Sales Record for Stock Market 《股票市场成交报告》 @vPGkM#oW  
Allied Capital Resources Limited 新联财务有限公司 v-XB\|
f  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 e_dsBmTh  
allocation letter 拨款信件 ]~7xq)28  
allocation of fund 分配款项；预留款项 #K\;)z(?  
allocation of profit 利润分配；溢利分配 -)[~%n#X+t  
allocation warrant 拨款令 4IXa[xAm  
allotment 分配；配股 D)bR-a_^  
allotment notice 股份配售通知；配股通知 FB n . 4  
allotment of shares 股份分配 ~`<_xIvrq  
allowable 可获宽免；免税的 Kgb<uXk  
allowable business loss 可扣除的营业亏损 }0 =gP?.kE  
allowable expenses 可扣税的支出 G$1gk^G's  
allowance 免税额；津贴；备抵；准备金 0RP{_1k  
allowance for debts 债项的免税额 .83z =  
allowance for depreciation by wear and tear 耗损折旧免税额 uZ+vYF^  
allowance for funeral expenses 殡殓费的免税额 )w0K2&)A  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2o1 RJk9  
allowance for repairs and outgoings 修葺及支出方面的免税额 )]{&  
allowance to debtor 给债务人的津贴 VV"1IR  
alteration of capital 资本更改 28O3N;a  
alternate trustee 候补受托人 w"OeS;#e:  
amalgamation 合并 *wV`7\@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /,3:<I  
ambit of charges 征税范围；收费范围 ]Ab$IKY  
amended valuation 经修订的估值 CM 8Ub%  
American Commodities Exchange 美国商品交易所 K!;>/3Y2-  
American Express Bank Limited 美国运通银行 pF7S("#R
 
American Stock Exchange 美国证券交易所 .2/W.z2  
amortization 摊销 9On(b|mT  
amount due from banks 存放银行同业的款项 ^vc#)tm5p  
amount due from banks abroad 存放海外银行同业的款项 GL3olKnL  
amount due from holding companies 控股公司欠款 l%v2O'h  
amount due from local banks 存放本港银行同业的款项 gF&HJF 0x  
amount due to banks 银行同业的存款 H~~>ut6`  
amount due to banks abroad 海外银行同业的存款 gkld}t*U  
amount due to holding companies 控股公司存款 <%=@Ue  
amount due to local banks 本港银行同业的存款 Mf`@X[-;  
amount due to outport banks 外埠银行同业的存款 92g&,Wb  
amount for note issue 发行纸币的款额 +6\1 d5  
amount of bond 担保契据的款额 bf
$4Z: Y  
amount of consideration 代价款额 ;{
ESo
?$*  
amount of contribution 供款数额 RaAvPIJa |  
amount of indebtedness 负债款额 \O+Hmi^  
amount of principal of the loan 贷款本金额 yA^+<uz}  
amount of rates chargeable 应征差饷数额 ThYHVJ[;  
amount of share capital 股本额 Fr]B]Hj  
amount of sums assured 承保款额 pF'M
  
amount of variation 变动幅度 Awlw6?   
amount of vote 拨款数额 5+Hw @CY3  
amount payable 应付款额 i`EG80\[Z  
amount receivable 应收款额  ui1h M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T<~?7-O"  
analysis 分析 -+&sPrQ  
ancillary risk 附属风险 CYN")J8V  
annual account 周年帐目；周年帐目报表；年度决算；年结 [+>cW0a  
annual accounting date 年结日期 K6e_RzP,.w  
annual allowance 每年免税额；年积金；年度津贴；年津 3L-}B#tI  
annual balance 年度余额 _2nNCu (  
annual disposable income 每年可动用收入 #B8V2_M
 
annual estimates 周年预算 Lb%:u5X\D@  
annual fee 年费 ;p/$9b.0:  
annual general meeting 周年大会 U-lN-/=l6  
annual growth rate 年增率；每年增长率 "[wP1n!G  
annual long-term supplement 长期个案每年补助金 xJF}6yPm@  
annual pensionable emolument 可供计算退休金的年薪 [:bYd}J  
annual report 年报 j$}W%ibj
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 k+y>xI,  
annual return 周年报表；周年申报表；每年报税表格 SD=9fh0l  
Annual Return Rules 《周年报表规则》 WcKL=Z?(  
annual review of consumer prices 每年消费物价回顾 o 9{~F`{p  
annual roll-forward basis 逐年延展方式 "D.`:9sk0  
annual salary 年薪
IjnO2X  
annual statement 年度报表；年度决算表 w$z]Z-  
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 VVm8bl.q  
annuitant 年金受益人 W5zlU2
 
annuity 年金 !F~*Q2PZ9  
annuity contract 年金合约 |-.r9;-b  
annuity on human life 人寿年金 b%D}mxbS  
antecedent debt 先前的债项 ("ulL5  
ante-dated cheque 倒填日期支票 2j*o[kAE  
anticipated expenditure 预期开支 9e'9$-z  
anticipated net profit 预期纯利 8@d,TjJDo  
anticipated revenue 预期收入 ew\ZFqA;  
anti-inflation measure 反通货膨胀措施 GHR,KB7 xM  
anti-inflationary stance 反通货膨胀立场 8ZvozQE  
apparent deficit 表面赤字 t+m ug  
apparent financial solvency 表面偿债能力 G5'HrV  
apparent partner 表面合伙人 ^V;2v? O  
application for personal assessment 个人入息课税申请书 x
/xd  
application of fund 资金应用 6xAR:  
application to release as liquidator and to destruct the books of accounts and documents \KT}T  
申请免除清盘人职务及毁灭帐簿与文件 q8P$Md-=b1  
appointed actuary 委任精算师 iK <vr  
appointed auditor 委任核数师；委任审计师 }='1<~0
 
appointed trustee 委任的受托人 <-K'9ut,  
appointer 委任人 R[_UbN 28  
apportioned pro rata 按比例分摊 pZO`18z  
apportionment 分配；分摊 vILq5iR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dsD!)$  
apportionment formula 分摊方程式 pv){R;f  
apportionment of estate duty 遗产税的分摊 CJ#1j>  
appraisal 估价；评估 *:hHlH* t1  
appreciable growth 可观增长 p:CpY'KV_  
appreciable impact 显着影响 PcQqdU^!  
appreciable increase 可观增长 TEt+At`]  
appreciation 增值；升值 6
;vfl*  
appreciation against other currencies 相对其他货币升值 |*-&x:p7O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lgaE2`0 [3  
appreciation tax 增值税 Mo_(WSs  
appropriation 拨款；拨用；拨付 ?5MOp  
appropriation account 拨款帐目 O6Jn$'os1#  
Appropriation Bill 拨款法案 K`#bLCXEV0  
appropriation-in-aid system 补助拨款办法 yttI
A/  
approved assets 核准资产 y0f"UH/   
approved basket stock 认可一篮子证券 @ob4y  
approved budget 核准预算 5 Yf T
 
approved charitable donation 认可慈善捐款 -=CZhp  
approved charitable institution 认可慈善机构 -OPJB:7Z  
approved currency 核准货币；认可货币 \C.s%m  
approved estimates 核准预算 fkmN?CU{1%  
approved estimates of expenditure 核准开支预算 wYIlp  
approved overseas insurer 核准海外保险人 \c.MIDp"  
approved overseas trust company 核准海外信托公司 ,ThN/GkSC  
approved pooled investment fund 核准汇集投资基金 eJ O+MurO  
approved provident fund scheme 认可公积金计划 >^q7:x\  
approved provision 核准拨款 `X ;2lgL  
approved redeemable share 核准可赎回股份 XAF*jevr  
approved regional stock 认可地区性证券 @XRN#_{  
approved retirement scheme 认可退休金计划 NwPC9!*  
approved subordinated loan 核准附属贷款 n~|sMpd,M1  
arbitrage 套戥；套汇；套利 JXA!l?%  
arbitrageur 套戥者；套汇者 m0zbG1OE  
arbitrary amount 临时款项 Wz]ny3K[.  
arrangement 措施；安排；协定 (viGL|Ogn  
arrears 欠款 Y~%9TC  
arrears of pay 欠付薪酬 (^4V]N&  
arrears of revenue 逾期未收税款；逾期未收的帐项 3(n+5~{e  
articles of association 组织章程；组织细则；组织章程细则 sF+Bu'9
A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zEYT,l  
ascertainment of profit 确定利润 krI@N}OU  
"Asia Clear" “亚洲结算系统” E|K~WO]>o  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 OELh6R  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 vv% o+r-t  
Asian Development Fund [ADF] 亚洲发展基金 qe{:9  
Asian dollar bond 亚洲美元债券 1P[[PvkD6  
Asian dollar market 亚洲美元市场 qZz?i  
Asian dollar rate 亚洲美元利率 aH!2zC\:T  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1FfSqd  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 WQ>y;fi5/{  
asked price 沽盘；喊价；索价；卖方报价 ;#jE??E/:  
assessable income 应评税入息 S%t*!  
assessable loss 应评税亏损 ?f\ ~:Gm/  
assessable profit 应评税利润 z;#]xCV  
assessable value 应评税值 :G\X  
assessed profit 估定利润 :t8?!9g  
assessed value 经评估价值 O<KOsu1WW  
assessment 评税；评定；估价；评税单 )J<VDO:_YA  
assessment number 评税编号；估价编号 lI"~*"c`  
assessment of additional tax 补加税评税 /+g9C(['  
assessment of performance 业绩评估；实绩评价 A0f98?j^  
Assessor 评税主任 ;?K>dWf3f  
asset price bubbles 资产价格泡沫 io1hUZ  
asset-backed securities 具资产保证的证券 zlhHSyK  
assets accretion 资产增值 zY^QZceq"  
assets and liabilities 资产与负债 2iV/?.<Z&  
assets betterment statement 资产递增表；资产改进表 |h6u%t2AY  
assets lending 实物放款；有抵押贷款 ![l`@NH[U  
assets of the company passing on the death 死者去世时转移的公司资产 xb22:  
assets pledged as security for liabilities 用作负债抵押的资产 Fk*C8  
assets portfolio 资产投资组合 2k]Jkd,E  
assets price 资产价格 5dXDL~/2p  
assets quality 资产质素 ?[z@R4at  
assets realization 资产变现 ,}jey72/k  
assets refinancing arrangement 资产再集资安排 l =Is-N`  
assets securitization 资产证券化 5%K(tRc|  
assets situated outside Hong Kong 在香港以外地方的资产 .2v)x  
assets stripping 削减资产；拆卖资产 ]r\d 5  
assets value 资产值 E$1P H)  
assignee 承让人 hqwDlapTt  
assignment 转让；转让书；转让契 `vc?*"  
assignment of interest 权益转让 Y-fDYMm  
assignment of letters patent and trade mark 专利证书及商标转让 lVra&5  
assignment of property 物业转让；物业转让书 @5:#J!  
assignment right 转让权 mi&mQQ  
assignor 转让人 xwjiNJ Gj  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 dc=~EG-_rM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 U6K!FOND  
associate member 附属会员 |Zm'!-_  
associated body corporate 相联法人团体 U0fr\kM  
associated company 相联公司；联属公司 $_orxu0W  
associated corporation 相联法团 vL ]z3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gH<A.5 xy  
公认会计师公会〔英国〕 <R.Ipyt.  
Association of Futures Exchange Brokers 香港期货经纪协会 3"HX':8x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 t1rAS.z&  
association of underwriters 承保人组织 >m'n#=yap  
assumption of control 接管 A=bBI>GEYP  
assurance 担保；保险；转易；转易书 uz'MUT(68  
assurance of interest 权益的转易 s_RUb  
at 19XX price 按一九ＸＸ年价格计算 OkfnxknZ|  
at a discount 按赔价计算；按贴水价格计算；打折扣
qx2M"uFJ  
at a premium 按溢价计算；按升水价格计算 </-aG[Fi  
at call 通知付款；按通知 d6vls7J/4  
at constant market price 按固定市价计算 Zy&?.d[z  
at constant price 按固定价格计算 fj:q_P67o  
at cost 按成本计算 gBd@4{y6C.  
at current market price 按当时市价计算；按现时市价计算 1%Su~Z"W>  
at current price 按当时价格计算；按现时价格计算 (>M? iB  
at factor cost 按要素成本计算；按生产要素成本计算 $-p#4^dg  
at money-of-the-day price 按付款当日价格计算 F7lzc)
  
at or better 按指定或较佳价位〔买卖指令〕 IEeh9:Km  
at par 按面值计算；平价 a*bAf'=  
at sight 见票即付 Qoom[@$  
at the close 按收市盘 fZNe[|  
at the opening 按开市盘 :=e"D
;5  
attestation 见证；见证条款 !63]t?QXMG  
at-the-money option 平价期权 vHM,_I{  
attorney 受权人；受托代表人 4ztU) 1  
attornment 新拥有人承认书
e763yd  
attributable profit 可归属利润 r9y(j z  
attributable share value 可归属股份价值 W+`T:Mgh  
Auckland Stock Exchange 奥克兰证券交易所 L,_Z:\^  
auction 拍卖 "U o~fJ  
auctioneer 拍卖商 -APbN(Vi  
audit 审计；核数 A| s\5"??  
Audit Commission 审计署 N"-U)d-.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] TaNcnAY>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〕 [Nv)37|W  
audit review 帐目审查 (Q[(]dfc  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 b/6!>qMMk%  
audited account 审计帐目；经审计的帐目
qj1Fj  
audited annual account 经审计的周年帐目 L.Tu7+M4  
audited balance sheet 经审计的资产负债表 cllnYvr3  
auditor 核数师；核数主任；审计师 '@G=xYR  
auditor's certificate 核数师证明书；审计师证明书 HC(7,3  
auditor's report 核数师报告；审计师报告  RI&V:1  
Aussie bond 澳元债券 5\.w\  
austerity budget 紧缩预算 m,^UD{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Yx':~  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^2\-zX!bt  
Australian Dollar [AUD] 澳元 /33m6+  
Australian Options Market 澳大利亚期权市场 EWK?vs  
Australian Securities Commission 澳洲证券事务监察委员会 aK?PK }@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h%8C_mA  
Australian Stock Exchange 澳大利亚证券交易所 s4vj  
Austrian Schilling [ATS] 奥地利先令 tf4clzSTa  
authentication 认证；鉴证 ;fxrOfb  
authority to purchase 委托购买证；委购书 ^7iP!-w/  
authorization 认可；核准；授权；授权书 ;X%8I$Ba,  
authorization by direction 指示授权 3_N1y  
authorization by instruction 指令授权 p@[n(?duC.  
authorization by warrant 令状授权 Z7J4rTA  
authorization of unit trust 单位信托的认可 8Az|SJ<  
authorized agent 指定代理人 nUScDb2|  
authorized capital 法定资本 @Zw[LIQ*  
authorized clerk 出市员 sOhKM
z  
authorized dealer 认可交易商 ;YYnIb(  
authorized financial institution 认可财务机构 NuR3]Ja\0  
authorized fund 认可基金 &x
)nK  
authorized fund house 获授权的基金公司；认可基金公司 3T~DeqAyw  
authorized institution 认可机构 iH>I
V0 <  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 OPJ(ub  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 bA\(oD+:  
authorized insurer 获授权保险人；获认可承保人 VYnB&3%DF  
authorized investment 特准投资项目 *X8Pa;x  
authorized person 获授权人 /5y _ <  
authorized representative 获授权代表 .s\_H,  
authorized share capital 法定股本 y/;DA=  
automated quotation system 自动报价系统 g4&f2D5  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] SS!b`  
自动交易系统〔香港期货交易所有限公司〕 ?\_vqW  
automatic adjustment mechanism 自动调整机制 
_V(FHjY  
automatic adjustment system 自动调整系统 h
Cob^o  
Automatic Clearing House 自动票据交换所 T$1(6<:+.  
automatic exchange rates accumulation system 自动化汇率累集系统 6f)7*j~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 A@jBn6  
automatic teller machine [ATM] 自动柜员机 2hY"bpGW  
autopay 自动转帐 V(;c#%I2  
available assets 可用资产 : `,#z?Rk  
available fiscal reserve 现存财政储备 *Rgl(Ba  
available profit 可用利润 ? kCo/sW  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ^+x,211f  
average 平均；平均数；海损 &n]]OPo  
average basic salary 平均基本薪金
[~ !9t9+~  
average consumer expenditure 平均消费开支；一般消费开支 eN0lJ~  
average cost 平均成本 oF_ '<\ly=  
average cost of land production 增辟土地平均成本 ]l^"A~va  
average daily turnover 平均每日成交额 <`Qbb=*  
average daily wage rate 平均每日工资率 X0]Se(  
average expenditure pattern 平均开支模式 )3^#C
D  
average growth rate 平均增长率 vHN/~k#  
average net fixed assets 固定资产平均净值 zz #IY'dwT  
average of relatives 相对价格平均数 FpZ5@  
average price 平均价格 ,15$$3z/E  
average propensity to consume 平均消费倾向；一般消费倾向 ik5"9b-\<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 h9QQ8}g  
average rate 平均率 #M<u^$Jz  
average revenue 平均收入；平均收益 2=$ F*B>9  
average stock 平均库存；平均存货 J9P\D!  
average yearly rent 平均年租 cFHSMRB|P  
avoidance of double taxation 避免双重课税 
[6)vD@  
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 l#a*w  
}R`}Ey|{  
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