一些有用的会计术语(也不知道发的地方对不对)A

A: 9>~pA]j%  
A share Ａ股；甲类股份 Kyh>O)"G^%  
abatement of tax 减税；减扣免税额 =\O#F88ui  
ABN AMRO Bank N.V. 荷兰银行 GOc   
above-the-line expenditure 线上项目支出；经常预算支出 MT-T
t  
above-the-line receipt 线上项目收入；经常预算收入 F@u7Oel@m  
ABSA Asia Limited 南非联合亚洲有限公司 iwK.*0
7+  
absolute change 绝对数值变更 <gF]9%2E  
absolute expenditure 实际开支 k_7m[o  
absolute guideline figure 绝对准则数字 ;7P'>j1?U  
absolute interest 绝对权益 E{orezP  
absolute order of discharge 绝对破产解除令 'dKfXYY1`N  
absolute profit margin 绝对利润幅度 wb$uq/|  
absolute value 实值；绝对值 .g8*K "  
absolutely vested interest 绝对既得权益 u"HGT=Nl  
absorbed cost 已吸收成本；已分摊成本 |{N{VK  
absorption 吸收；分摊；合并 +K1M&(  
absorption rate 吸收率；摊配率；分摊率 G,)zn9X  
ACB Finance Limited 亚洲商业财务有限公司 Iq+N0G<j  
acceptable form of reciprocity 合理的互惠条件 Pf[E..HF*d  
acceptable rate 适当利率；适当汇率 Ol>q(-ea  
acceptance agreement 承兑协议 A<+Dx  
acceptance for honour 参加承兑 z%D7x5!,R  
acceptor 承兑人；接受人；受票人 KoERg&fY  
acceptor for honour 参加承兑人 <+k&8^:bi  
accident insurance 意外保险 EV?}oh"x  
Accident Insurance Association of Hong Kong 香港意外保险公会 H>CbMz1u  
accident insurance scheme 意外保险计划 =Wcvb?;*  
accident year basis 意外年度基准 7_I83$
p'  
accommodation 通融；贷款 l8oaDL\f  
accommodation bill 通融票据；空头票据 NIs7v  
accommodation party 汇票代发人 Mh)?A/e  
account balance 帐户余额；帐户结余 D~C'1C&W  
account book 帐簿 OS z71;j  
account collected in advance 预收款项 cyCh^- <l@  
account current book 往来帐簿 >of34C"DI  
account of after-acquired property 事后取得的财产报告 zgwez$  
account of defaulter 拖欠帐目 $:~;U xh=  
account payable 应付帐款 *BsK6iVb  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Hm2Y% 4i%  
account receivable 应收帐款 1[!:|=
 
account receivable report 应收帐款报表 g6,DBkv2  
account statement 结单；帐单；会计财务报表 <O1R*CaP  
account title 帐户名称；会计科目 sy"}25s  
accountant's report 会计师报告 sSW'SE?,<  
Accountant's Report Rules 会计师报告规则 17s~mqy  
accounting and auditing procedure 会计与审计程序；会计与核数程序 wEjinP$2  
Accounting Arrangements 《会计安排》 Y}ogwg&  
accounting basis 会计基础 +x2JC' -H  
accounting by Official Receiver 破产管理署署长呈交的帐目 CYaN;HV@_  
Accounting Circular 《会计通告》 ok\-IU?  
accounting class 会计类别 K0.aU  
accounting date 记帐日期；会计结算日期 @ZJL
]TO  
accounting for money 款项核算 ?4b0\ -  
Accounting Officer 会计主任 yD3}USw  
accounting period 会计报告期；会计期 U ]<l-~|  
accounting policy 会计政策；会计方针 y\skke]  
accounting practice 会计惯例 G=:/v  
accounting principle 会计准则 yNvAT>H  
accounting record 会计记录 WE) *~5  
accounting report 会计报告 *~^63Nx!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a}UmD HS-  
Accounting Society of China 中国会计学会 0i*V?  
accounting statement 会计报表 : B^"V\WE  
accounting system 会计制度；会计系统 (tg.]q_=u  
accounting transaction 会计事项；帐务交易 0-Mzb{n5  
accounting treatment 会计处理 '9}&@;-_  
accounting year 会计年度 i7#4&r  
accretion 增值；添加 &e^;;<*w  
accrual 应计项目；应累算数目 zZ%[SW&vC  
accrual basis 应计制；权责发生制 tj13!Cc}e`  
accrual basis accounting 应计制会计；权责发生制会计 DB|1Sqjsn  
accrue 应累算；应计 'I$FOH  
accrued benefit 应累算利益 J0!V(  
accrued charges 应计费用 1B;2 ~2X  
accrued cumulative preference share dividend 应累算的累积优先股股息 p>tkRA?lk  
accrued expenses 应累算费用 A*OqUq/H`;  
accrued interest payable 应付利息；应计未付利息 -#ZLu.  
accrued interest receivable 应收利息；应计未收利息 *`H*@2  
accrued right 累算权益 ,6>3aD1w~q  
accruing profit 应累算的利润 =z'(FP5!0  
accumulated fiscal reserve 累积财政储备 c""&He4zp  
accumulated profit 累积利润；滚存溢利 uPfz'|,  
accumulated reserve 累积储备 ZO<,V  
accumulation of surplus income 累积收益盈余 F vkyp"W3  
acquired assets 既得资产 S`kOtZ_N n  
acquisition 收购；购置；取得 Pxr/*X  
acquisition cost 购置成本 gzs\C{4D  
acquisition expenses 购置费用 b?}mQ!  
acquisition of 100% interest 收购全部股权 99=~vNn  
acquisition of control 取得控制权 NH/A`Wm  
acquisition of fixed assets 购置固定资产 Tx.N#,T|  
acquisition of shell “买壳” ?#z$(upQ  
acquisition price 收购价 Py;5z  
act of God 天灾 ve d]X!  
acting partner 执事合伙人 Q a (Sb  
active market 买卖活跃的市场；交投畅旺的市场；旺市 JQ%hh&M\0  
active partner 积极参与的合伙人 cACIy yQ  
active trading 交投活跃 {[!<yUJ`S#  
actual circulation 实际流通 ,`Hwe
Iq(  
actual cost 实际成本 R #wZW&N  
actual expenditure 实际开支；实际支出 n#">k%bD  
actual income 实际入息；实际收入；实际收益 E;a,].  
actual market 现货市场 *Ypn@YpSp  
actual price 现货价；实际价格 " aG6u
^%  
actual profit 实际利润 F'K >@y  
actual quotation 实盘；实际价位；实际报价 cr!8Tp;2A  
actual year basis 按实际年度计算 P*&[9)d6  
actuals 实货 u}%OC43  
actuarial investigation 精算调查 aGbG@c8PRi  
actuarial principle 精算原则 ,8 4|qI  
actuarial report 精算师报告 n[jXqFm!`  
Actuarial Society of Hong Kong 香港精算学会 2_wue49-l  
actuarial valuation 精算师估值 e4z~  
actuary 精算师 6&$.E! z  
ad referendum agreement 暂定协议；有待覆核的协定 $'V^_|EL7  
ad valorem duty 从价税；按值征税 0b{jox\!B  
ad valorem duty system 从价税制 ps<Ef  
ad valorem fee 从价费 $)#orZtzr  
ad valorem tariff 从价关税 Al^tM0T^  
additional allowance 额外免税额 hju^x8 ,=m  
additional amount for unexpired risk 未过期风险的额外款额  Fe!MA  
additional assessable profit 补加应评税利润 lAN&d;NU6Z  
additional assessment 补加评税 > Z+*tq  
additional commitment 额外承担 9Vt ^q%DC  
additional commitment vote 额外承担拨款 3'uXU<W!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pbx*Y`v  
additional dependent parent allowance 供养父母额外免税额 pq) =  
additional provision 额外拨款 .) Ej#mk  
additional stamp duty 附加印花税 k?fz @H8D(  
additional tax 补加税罚款；补加税款 ,?8a3%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 T
Q(q[:>  
adjudged bankrupt 被裁定破产 IH`Q=Pj  
adjudicated bankrupt 裁定破产人 FDl/7P`b(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 jF?0,g  
adjudication of bankruptcy 裁定破产；宣告破产 \*t\=4  
adjudication of insolvency 裁定无力偿还债务 DSLX/uo1  
adjusted actual 经调整的实数；调整后的实数 XY'=_5t  
adjusted current assets 经调整的流动资产；调整后的流动资产 fJ*^4
  
adjusted figure 经调整的数字；调整后的数额 O<$w-(  
adjusted liabilities 经调整的负债；调整后的负债 d ~M;  
adjusted loss 经调整的亏损；调整后的亏损 .:?v;rYk{  
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 E>_Rsw *  
adjusted profit 经调整的利润；调整后的利润 l!,tssQ  
adjusted surplus 经调整的盈余额；调整后的盈余额 ZD&F ,2v  
adjusted value 经调整的价值；调整后的价值 $V87=_}  
adjustment 调整；修订；理算〔保险〕 O!"K'Bm  
adjustment centre 调剂中心 ql@2<V{  
adjustment lag 调整过程的时间差距；调整时差 d#T5=5#  
adjustment mechanism 调整机制 J,W$\V]p  
adjustment of loss 亏损调整 toY_1  
adjustment process 调整过程；调整程序 g@'XmT="_  
adjustment range 调整幅度 |.c4
y*  
administered exchange rate 受管制汇率 %NkiYiA  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 fS"u"]j*e  
administration expenses 行政费用 nuq@m0t\#  
administration fee 手续费；行政费 I2/am8!u%  
administration in bankruptcy 破产管理 h ;uzbu  
administration order 遗产管理令 YhH3fVM  
administrator 管理人；遗产管理人 zbFy3-RP  
administrator of the estate 遗产管理人 &oG>Rqkm  
admission of debt 债项承认书 G u`xJ  
admission of proof 接纳债权证明 X`g<"Ka  
advance 放贷款项；垫付款项；预支款项；预付款项 (1CP]5W  
advance account 暂支帐目；预付款帐户 5~h)pt47  
advance compensation 预付补偿金 kqeEm{I  
advance from shareholder 股东垫款 VrW]|jIu*  
advance pending reimbursement 预支以待日后付还 FsqH:I4O  
advanced economy 先进经济体系 3Ws(],Q  
advancement 预付；预付财产 ~u*4k:2H  
advances warrant 垫款令 ~3s?.[}d  
advancing 贷出 w,IJ44f ^%  
adverse balance 逆差 r^R
a`:ca  
adverse exchange 逆汇 ZRjM^ d;  
advertisement addressed to shareholders 在报章刊登的致股东通告 7X(2SI3m  
advice for collection 托收通知书 7u"Q1n(h/  
advice of drawing 提款通知书；汇票通知书 %i
\rw*f  
advice of payment 付款通知 CNRSc4Le  
Advisory Committee [Securities and Futures Commission] 3rRIrrYO  
谘询委员会〔证券及期货事务监察委员会〕 m@<,bZkl  
Advisory Committee on Diversification 经济多元化谘询委员会 uRy}HLZ"  
affidavit 誓章；遗产申报誓章 ]pm/5|  
affidavit of no receipt 述明无收款的誓章 yq.@-]ytZ  
affiliate 联号；联营公司；附属公司
K["rr/  
affiliated company 附属公司；联号；联营公司 4(htdn6\  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 T}!9T!(HdF  
affordability 负担能力 H{=]94  
African Development Bank [AfDB] 非洲开发银行 wp~}1]g  
after-acquired property 事后取得的财产 4Y?fbb<  
after-hours dealing 市后交易 &~eCDlX/  
after-tax profit 税后盈利；税后利润；税后溢利 7NJl+
*u  
agency agreement 代理协议 d>Tv?'o`q  
agency expenses 代理机构的开支 \8#[AD*@s2  
agency fee 代理费 IS8 sJ6")  
Agency Law 《代理法》  !y@\w  
agent 代理人；承销人 :NLY;B`  
agent of company 公司代理人 l'l&Zqd  
agent's fee 代理人费；经纪费 ?u2\*@C  
aggregate 总计；总数；总体数字 F(1E@xs  
aggregate amount 总款额；总额 S<(i/5Z+  
aggregate assets and liabilities 总体资产与负债 d
\qszYP[  
aggregate at constant price 按固定价格计算的总体数字 pq0Z<b;2  
aggregate demand 总需求 .+>fD0fW7Y  
aggregate gross position 总持仓量 { 5r]G  
aggregate limit 总限额 /'8%=$2Kw  
aggregate of salaries tax 合计薪俸税 3\Amj}RJ  
aggregate performance 总体表现；总体业绩 iJOoO"Ai  
aggregate supply 总体供应 5%D`y|  
aggregate surplus 总盈余 yPmo1|'X>d  
aggregate total 整体总额 3F,M{'q
 
aggregate value 总值；合计价值 Ju>QQOxi|  
aggregated basis 合计基准 dk
g`T#}  
aggregated net chargeable income 合计应课税入息实额 1a9' *[  
aggregation 合并计算；合计；总和 [`tOhL  
aggregation of incomes of husband and wife 夫妇入息合并计算 8@vq.z}  
aggregation of property 财产的总和 :#vA5kC  
agio 差价；贴水 ot7f?tF2<J  
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》 to13&#o  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment UZ/LR  
《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》 iAe"oXK|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #TUm&2 +V  
《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》 #reR<qp&]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +_ehzo97  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 12i`82>;  
agreement for a settlement 授产协议 k|xmZA*  
agreement for assignment 转让协议 y:\<FLR}j  
agreement for sale 售卖协议；买卖协议 (f"Qz~R|6_  
agreement for sale and purchase 买卖协议 !ldE9 .  
agreement for the payment of interest 支付利息协议 '[6]W)f  
agreement for the repayment of money 还款协议 h<3bv&oI .  
agreement of reinsurance 再保险协议 iOm&(2/  
Agricultural Bank of China 中国农业银行 )T '?"guh`  
air passenger departure tax 飞机乘客离境税 -0a3eg)Z*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ZWGelZP~  
airport tax 机场税 b w1s?_P  
alcohol duty 酒精税 bBINjs8C_  
alienation 让与；让渡；转让 ~~Cd9Hzi  
alimony 生活费；赡养费 Kez0Bka  
All Ordinaries Index [AOI] 所有普通股指数 k4&adX@Y  
all risks 全险；综合险 8r}tf3xMCM  
All Sales Record for Stock Market 《股票市场成交报告》 %^W(sB$b  
Allied Capital Resources Limited 新联财务有限公司 \aSc2Ml]3n  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &7kLSb&|;  
allocation letter 拨款信件 bZSt<cH3  
allocation of fund 分配款项；预留款项 =?L16mu1&  
allocation of profit 利润分配；溢利分配 =WN8><K!  
allocation warrant 拨款令 $o9^b Z  
allotment 分配；配股 :hOB  
allotment notice 股份配售通知；配股通知 f`vWCb  
allotment of shares 股份分配 vy [7I8f{  
allowable 可获宽免；免税的 Af]BR_-  
allowable business loss 可扣除的营业亏损  l  
allowable expenses 可扣税的支出 "/O07l1Q
<  
allowance 免税额；津贴；备抵；准备金 {uwPP2YD,  
allowance for debts 债项的免税额 K4Ed]hX  
allowance for depreciation by wear and tear 耗损折旧免税额 860y9wzU  
allowance for funeral expenses 殡殓费的免税额 Dg^s$2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `0s3to%7  
allowance for repairs and outgoings 修葺及支出方面的免税额 lx$Z/f  
allowance to debtor 给债务人的津贴 xN
Y&*jI  
alteration of capital 资本更改 |1kA6/  
alternate trustee 候补受托人 hRKJKQ@7
 
amalgamation 合并 CZy!nR!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _7
v4S/V  
ambit of charges 征税范围；收费范围 R(> oyxA[F  
amended valuation 经修订的估值 X$%[%q8qg  
American Commodities Exchange 美国商品交易所 Hj-n
'XZ  
American Express Bank Limited 美国运通银行 G{pF! q  
American Stock Exchange 美国证券交易所 U&^(%W#  
amortization 摊销 K\}qYdPF  
amount due from banks 存放银行同业的款项 C^JtJv  
amount due from banks abroad 存放海外银行同业的款项 /"!ck2d&1  
amount due from holding companies 控股公司欠款 WO69Wo\C  
amount due from local banks 存放本港银行同业的款项 fZs}u<3Q)  
amount due to banks 银行同业的存款 !j6CvclT  
amount due to banks abroad 海外银行同业的存款 FBi&MZ`  
amount due to holding companies 控股公司存款 4J9Y  
amount due to local banks 本港银行同业的存款 >]Mhkf/=)  
amount due to outport banks 外埠银行同业的存款 Ye^#]%m  
amount for note issue 发行纸币的款额 var
aBFD  
amount of bond 担保契据的款额 1h]nE/T.O  
amount of consideration 代价款额 JWM4S4yZHR  
amount of contribution 供款数额 R74RJi&  
amount of indebtedness 负债款额 /L`qOr2E  
amount of principal of the loan 贷款本金额 i @M^l`w  
amount of rates chargeable 应征差饷数额 0kp{`3ce  
amount of share capital 股本额 c#9=o;1El  
amount of sums assured 承保款额 j`u2\ ;  
amount of variation 变动幅度 WYvcN8F  
amount of vote 拨款数额 f#38QP-
T  
amount payable 应付款额 \Vj7%ph  
amount receivable 应收款额 nKwOSGPQt  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _B&;z $  
analysis 分析 YqKQm+G  
ancillary risk 附属风险 mst;q@  
annual account 周年帐目；周年帐目报表；年度决算；年结 'uqY%&U  
annual accounting date 年结日期 W'zI~'K  
annual allowance 每年免税额；年积金；年度津贴；年津 @gx]3t*]I  
annual balance 年度余额 YFcMU5_F  
annual disposable income 每年可动用收入 |Ntretz`\  
annual estimates 周年预算 !':y8(Ou  
annual fee 年费 P`CQ)o  
annual general meeting 周年大会 ]<iD'=a  
annual growth rate 年增率；每年增长率 [2!?pVI  
annual long-term supplement 长期个案每年补助金 *[3tGiUJ  
annual pensionable emolument 可供计算退休金的年薪 fn//j7 j  
annual report 年报 uMFV^&ZF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BC%V<6JBu(  
annual return 周年报表；周年申报表；每年报税表格 Y>i Qp/k:  
Annual Return Rules 《周年报表规则》 %B>>J%  
annual review of consumer prices 每年消费物价回顾 z4[8*}  
annual roll-forward basis 逐年延展方式 <7%#RJwe  
annual salary 年薪 Zh:@AFz:R  
annual statement 年度报表；年度决算表 RLh%Y>w  
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 #FGj)pu  
annuitant 年金受益人 MR":aT  
annuity 年金 CTB qX  
annuity contract 年金合约 30cb+)h(  
annuity on human life 人寿年金 "f!H[F1~  
antecedent debt 先前的债项 0#sf,
ja>  
ante-dated cheque 倒填日期支票 bhjJH,%_>  
anticipated expenditure 预期开支 x1+V  
anticipated net profit 预期纯利 jJkc vC8d  
anticipated revenue 预期收入 B%co`0$  
anti-inflation measure 反通货膨胀措施 r+k~%5Ff~  
anti-inflationary stance 反通货膨胀立场
(Ixmg=C6y  
apparent deficit 表面赤字 ,Igd<A=  
apparent financial solvency 表面偿债能力 tiic>j\D  
apparent partner 表面合伙人 .P!pC  
application for personal assessment 个人入息课税申请书 %
&$s0=+  
application of fund 资金应用 Cm6%wAzC  
application to release as liquidator and to destruct the books of accounts and documents I!p[:.t7  
申请免除清盘人职务及毁灭帐簿与文件 U7xQ 5lph  
appointed actuary 委任精算师 3r2e_?m  
appointed auditor 委任核数师；委任审计师 F`f8q\Fc  
appointed trustee 委任的受托人 ;`Wh^Qgi  
appointer 委任人 }@A{'q5y  
apportioned pro rata 按比例分摊 >@|XY<  
apportionment 分配；分摊 sc# q03  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'oM&Ar$  
apportionment formula 分摊方程式 /pgn?e'lk  
apportionment of estate duty 遗产税的分摊 8{%[|Ye  
appraisal 估价；评估 ?
h-:,icR  
appreciable growth 可观增长 $2v{4WP7G  
appreciable impact 显着影响 ftqeiZ 2  
appreciable increase 可观增长 fXx !_Z  
appreciation 增值；升值 8Dc'"3+6  
appreciation against other currencies 相对其他货币升值 -H](2}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FHyyZ{"  
appreciation tax 增值税 :W}M$5|  
appropriation 拨款；拨用；拨付 4q`e<!MP)q  
appropriation account 拨款帐目 *46hw(L  
Appropriation Bill 拨款法案 UNescZ  
appropriation-in-aid system 补助拨款办法 8|S}!P"  
approved assets 核准资产 ARJ}h  
approved basket stock 认可一篮子证券 yex0rnQ|  
approved budget 核准预算 BWG#W C  
approved charitable donation 认可慈善捐款 FJ V!B&  
approved charitable institution 认可慈善机构 pM_oIH'8:  
approved currency 核准货币；认可货币 .5YW>PV  
approved estimates 核准预算 {#TZFB  
approved estimates of expenditure 核准开支预算 5ma(~5  
approved overseas insurer 核准海外保险人 g5hMZPOmP  
approved overseas trust company 核准海外信托公司 ~
i9'9PHX@  
approved pooled investment fund 核准汇集投资基金 `^CIOCK%  
approved provident fund scheme 认可公积金计划 OR-fC  
approved provision 核准拨款 l%xjCuuhU  
approved redeemable share 核准可赎回股份 gY!#=?/S  
approved regional stock 认可地区性证券 ,gbQqoLV  
approved retirement scheme 认可退休金计划 Q\GSX RP  
approved subordinated loan 核准附属贷款 lZhd^69y  
arbitrage 套戥；套汇；套利 j?oh~7Ki  
arbitrageur 套戥者；套汇者 y/6%'56u
F  
arbitrary amount 临时款项 s% (|z  
arrangement 措施；安排；协定 `&)uuLn|  
arrears 欠款 ~*^aCuq\  
arrears of pay 欠付薪酬 >Byxb./*  
arrears of revenue 逾期未收税款；逾期未收的帐项 47^R  
articles of association 组织章程；组织细则；组织章程细则 UZ 6:vmcT  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ab)X/g-I@  
ascertainment of profit 确定利润 P4dhP-t  
"Asia Clear" “亚洲结算系统” ]^DNzqu=@h  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~V!gHJ5M  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <(dg^;  
Asian Development Fund [ADF] 亚洲发展基金 L[.RV*sL  
Asian dollar bond 亚洲美元债券 r2xIbZ  
Asian dollar market 亚洲美元市场 m\ (crkN  
Asian dollar rate 亚洲美元利率 GMYfcZ/,K  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3Ay<2v
  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~{gV`nm=J  
asked price 沽盘；喊价；索价；卖方报价 ^Y+P(o$HM  
assessable income 应评税入息 vvcA-k?  
assessable loss 应评税亏损 zQyt1&!  
assessable profit 应评税利润 T!Eyq,]  
assessable value 应评税值 "~ eF%}.  
assessed profit 估定利润 `\#J&N  
assessed value 经评估价值 !6:
X]  
assessment 评税；评定；估价；评税单 nkTu/)or  
assessment number 评税编号；估价编号 &! MV!9$  
assessment of additional tax 补加税评税 dhmZ3~cW>  
assessment of performance 业绩评估；实绩评价 5AO'IhpL  
Assessor 评税主任 n0%]dKCB  
asset price bubbles 资产价格泡沫 pv;ZR  
asset-backed securities 具资产保证的证券 ^+'\ u;\  
assets accretion 资产增值 B@v"giJgr  
assets and liabilities 资产与负债 ,5HC&@  
assets betterment statement 资产递增表；资产改进表 1wM~),B8  
assets lending 实物放款；有抵押贷款 E)utrO R  
assets of the company passing on the death 死者去世时转移的公司资产 } cQ`L  
assets pledged as security for liabilities 用作负债抵押的资产 c*HWH$kB  
assets portfolio 资产投资组合 MWron_xg  
assets price 资产价格 z~O:w'(g  
assets quality 资产质素 hV7]/z!d  
assets realization 资产变现 AvEd?  
assets refinancing arrangement 资产再集资安排 1o%E(*M4I  
assets securitization 资产证券化 uQ'Izd
m  
assets situated outside Hong Kong 在香港以外地方的资产 ! 4{T<s;q  
assets stripping 削减资产；拆卖资产 )r.4`5Rc  
assets value 资产值 QO(P_az3mg  
assignee 承让人 !f!HVna  
assignment 转让；转让书；转让契 N@r`+(_t  
assignment of interest 权益转让 Cp.qL  
assignment of letters patent and trade mark 专利证书及商标转让 pLea 4  
assignment of property 物业转让；物业转让书 wwD?i.3  
assignment right 转让权 P\2UIAPa\b  
assignor 转让人 $%BNoSK  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {m7>9{`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;@l5kdZx`  
associate member 附属会员 @eU5b63jM  
associated body corporate 相联法人团体 78-D/WY/X  
associated company 相联公司；联属公司 6y+}=)J  
associated corporation 相联法团 EQ>]~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] eY#_!{*Wn  
公认会计师公会〔英国〕 X6<%SJC  
Association of Futures Exchange Brokers 香港期货经纪协会 *wD| eK7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 xY94v  
association of underwriters 承保人组织 OX[
pK_:`l  
assumption of control 接管 $~FnBD%|{  
assurance 担保；保险；转易；转易书 "-aCF  
assurance of interest 权益的转易 pGdo:L?  
at 19XX price 按一九ＸＸ年价格计算 ( !=^(Nd  
at a discount 按赔价计算；按贴水价格计算；打折扣 z}&JapJ  
at a premium 按溢价计算；按升水价格计算 MclW!CmJ  
at call 通知付款；按通知 rwSmdJ~  
at constant market price 按固定市价计算 pZaOd;t  
at constant price 按固定价格计算 nb,+!)+  
at cost 按成本计算 %AnqT|\#,  
at current market price 按当时市价计算；按现时市价计算 J2d3&6  
at current price 按当时价格计算；按现时价格计算 T.x"a$AU  
at factor cost 按要素成本计算；按生产要素成本计算 HHcWyu  
at money-of-the-day price 按付款当日价格计算 oQ"J>`',  
at or better 按指定或较佳价位〔买卖指令〕 Z%\*\6L)  
at par 按面值计算；平价 -J\R}9 lIm  
at sight 见票即付 4J${gcju  
at the close 按收市盘 5 i;n:&Y  
at the opening 按开市盘 L>.*^]  
attestation 见证；见证条款 *Y/}EX!F  
at-the-money option 平价期权 na,i(m?l  
attorney 受权人；受托代表人 1]% ]"JbV  
attornment 新拥有人承认书 (Ceq@
eAlT  
attributable profit 可归属利润 +(l(|lQy$  
attributable share value 可归属股份价值 >4&s7][Q|  
Auckland Stock Exchange 奥克兰证券交易所 NT&skrzW  
auction 拍卖 >y{oC5S  
auctioneer 拍卖商 wseb]=U  
audit 审计；核数 k1HVvMD<  
Audit Commission 审计署 dD.;P=AP  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] IP=."w  
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〕 FhVoN}  
audit review 帐目审查 lbUUf}   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 nOj0"c  
audited account 审计帐目；经审计的帐目 # )]L3H<  
audited annual account 经审计的周年帐目 ;N;['xcx;  
audited balance sheet 经审计的资产负债表 y$6~&X  
auditor 核数师；核数主任；审计师 }G53"  
auditor's certificate 核数师证明书；审计师证明书 8^>qzaf 8  
auditor's report 核数师报告；审计师报告 C^8n;i9  
Aussie bond 澳元债券 |E5\_Z  
austerity budget 紧缩预算 ,wPvv(b]a  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 R-lpsvDDL2  
Australia All Ordinaries Index 澳洲所有普通股票指数 |h(05Kbk  
Australian Dollar [AUD] 澳元 tVFydN~  
Australian Options Market 澳大利亚期权市场 4<(U/58a*  
Australian Securities Commission 澳洲证券事务监察委员会 `_Fxb@"R  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z3l(4WP  
Australian Stock Exchange 澳大利亚证券交易所 LCouDk(=`  
Austrian Schilling [ATS] 奥地利先令 q9iHJ'lMD*  
authentication 认证；鉴证 MQvk& AX  
authority to purchase 委托购买证；委购书 s !XJ   
authorization 认可；核准；授权；授权书 F*rsi7#!pG  
authorization by direction 指示授权 -}$mv  
authorization by instruction 指令授权 a7YzX5n  
authorization by warrant 令状授权 09L"~:rg  
authorization of unit trust 单位信托的认可 Q$XNs%7w5,  
authorized agent 指定代理人 (N 0kTi]b  
authorized capital 法定资本 5vo5t0^o  
authorized clerk 出市员 3]cW08"c  
authorized dealer 认可交易商 Wt 1]9{$  
authorized financial institution 认可财务机构 #[$zbZ(I>:  
authorized fund 认可基金 dJ&f +  
authorized fund house 获授权的基金公司；认可基金公司 Ka+N5 T.f  
authorized institution 认可机构 <2,NWn.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8LH\a.>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2vh@KnNU  
authorized insurer 获授权保险人；获认可承保人 "f|xIK`c  
authorized investment 特准投资项目 wpI_yp  
authorized person 获授权人 D8*tzu-  
authorized representative 获授权代表 &@rXt!  
authorized share capital 法定股本 Wv7hY"  
automated quotation system 自动报价系统 iPeW;=-2Wk  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [8v>jQ)  
自动交易系统〔香港期货交易所有限公司〕 Um2RLM%  
automatic adjustment mechanism 自动调整机制 =Owr l'@|T  
automatic adjustment system 自动调整系统 v-ZTl4j$  
Automatic Clearing House 自动票据交换所 -J'0qN!  
automatic exchange rates accumulation system 自动化汇率累集系统 S\"#E:A  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 V''?kVJ  
automatic teller machine [ATM] 自动柜员机 DqN<bu2  
autopay 自动转帐 " .<>(bE  
available assets 可用资产 s=[T
,:Z  
available fiscal reserve 现存财政储备 ^sqTgrG  
available profit 可用利润 u}QcyG
^  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %ZbdWHO#  
average 平均；平均数；海损 ,:=g}i  
average basic salary 平均基本薪金 *-\qO.4\  
average consumer expenditure 平均消费开支；一般消费开支 h#JX$9  
average cost 平均成本 67D{^K"KT  
average cost of land production 增辟土地平均成本 Ahf71YP  
average daily turnover 平均每日成交额 >_'0 s  
average daily wage rate 平均每日工资率 nBkzNb{"AZ  
average expenditure pattern 平均开支模式 LTlbrB  
average growth rate 平均增长率 r<9G}9  
average net fixed assets 固定资产平均净值 8_:j.(n  
average of relatives 相对价格平均数 =V>inH  
average price 平均价格 )&vuT q'7'  
average propensity to consume 平均消费倾向；一般消费倾向 e<+$E%"7hS  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Rx,5?*b$  
average rate 平均率 64LAZEQX  
average revenue 平均收入；平均收益 [~{'"-3L0  
average stock 平均库存；平均存货 ;m#_Rj6  
average yearly rent 平均年租 ?mn&b G  
avoidance of double taxation 避免双重课税 Ls6C*<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 
Dt:NBN  
<i~=-Z(  
给你加分了