一些有用的会计术语(也不知道发的地方对不对)A

A: #D&eov?  
A share Ａ股；甲类股份 #1+1q{=Z<  
abatement of tax 减税；减扣免税额 "I}3*s9Q-  
ABN AMRO Bank N.V. 荷兰银行 "}Vow^vb  
above-the-line expenditure 线上项目支出；经常预算支出 K#kU6/  
above-the-line receipt 线上项目收入；经常预算收入 .e~17}Ka}  
ABSA Asia Limited 南非联合亚洲有限公司 L slI!.(  
absolute change 绝对数值变更 ZXh6Se4o  
absolute expenditure 实际开支 {rBS52,Z#  
absolute guideline figure 绝对准则数字 ~A(fn
:d  
absolute interest 绝对权益 3[amCKel  
absolute order of discharge 绝对破产解除令 9s7sn*aB#5  
absolute profit margin 绝对利润幅度 2r]80sWY  
absolute value 实值；绝对值 tU.Y$%4  
absolutely vested interest 绝对既得权益 ZkSlztL)Tr  
absorbed cost 已吸收成本；已分摊成本 |9Q4VY'";  
absorption 吸收；分摊；合并 
v=R=K  
absorption rate 吸收率；摊配率；分摊率 Q,S~+bD(z  
ACB Finance Limited 亚洲商业财务有限公司 1Ue)&RW  
acceptable form of reciprocity 合理的互惠条件 9(V12gn+lk  
acceptable rate 适当利率；适当汇率 UOC>H%r~M?  
acceptance agreement 承兑协议 Lk9X>`b#B  
acceptance for honour 参加承兑 W_8N?coM  
acceptor 承兑人；接受人；受票人 Bf1,(^3XH  
acceptor for honour 参加承兑人 ,4M7:=gf  
accident insurance 意外保险 a<*q+a(*W  
Accident Insurance Association of Hong Kong 香港意外保险公会 $aDAD4mmm  
accident insurance scheme 意外保险计划 i=j
wk_y
 
accident year basis 意外年度基准 dZK/v  
accommodation 通融；贷款 ?S9? ?y/  
accommodation bill 通融票据；空头票据 wc`UcGO  
accommodation party 汇票代发人 eg!s[1[_  
account balance 帐户余额；帐户结余 Au~l O  
account book 帐簿 6}4?,r  
account collected in advance 预收款项 '_oWpzpe  
account current book 往来帐簿 f9ux+XQk9  
account of after-acquired property 事后取得的财产报告 @)k/t>r(  
account of defaulter 拖欠帐目 Mtq\xF,/+  
account payable 应付帐款 W<| M0S{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?gD^K,A Hd  
account receivable 应收帐款 "sh*,K5x|  
account receivable report 应收帐款报表 0P i+ (X  
account statement 结单；帐单；会计财务报表 @ >_v/U'  
account title 帐户名称；会计科目 >J(._K  
accountant's report 会计师报告 Z$jqB~=^e  
Accountant's Report Rules 会计师报告规则 m#w1?y)Z@X  
accounting and auditing procedure 会计与审计程序；会计与核数程序 W'lejOiw  
Accounting Arrangements 《会计安排》 &GYnGrw?@  
accounting basis 会计基础 &Z'3n9zl  
accounting by Official Receiver 破产管理署署长呈交的帐目 bji5X')~#  
Accounting Circular 《会计通告》 @%iZT4`Ejf  
accounting class 会计类别 k6eh$*!  
accounting date 记帐日期；会计结算日期 hNU$a?eVpR  
accounting for money 款项核算 t^Z-0jH  
Accounting Officer 会计主任 t?1b(o
J  
accounting period 会计报告期；会计期 |Yb]@9>vn  
accounting policy 会计政策；会计方针 9!} ?}`'_  
accounting practice 会计惯例 Y]!WPJ`f2  
accounting principle 会计准则 '_ZiZ4O  
accounting record 会计记录 D*=.;Rq  
accounting report 会计报告 &6="r}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 t?Ku6Z'  
Accounting Society of China 中国会计学会 JsP<etX  
accounting statement 会计报表 A4{14Y;?  
accounting system 会计制度；会计系统 ]?S@g'Jd0Q  
accounting transaction 会计事项；帐务交易 &ci;0P#Q  
accounting treatment 会计处理 /aV;EkyO,  
accounting year 会计年度 t]gZ^5  
accretion 增值；添加 5nV IC3N+1  
accrual 应计项目；应累算数目 Phq"A[4=O  
accrual basis 应计制；权责发生制 Uv)B  
accrual basis accounting 应计制会计；权责发生制会计 :MaP58dhh  
accrue 应累算；应计 iWGn4p'  
accrued benefit 应累算利益 $U=j<^R}a  
accrued charges 应计费用 %fuV
]  
accrued cumulative preference share dividend 应累算的累积优先股股息 v
`r![QpYf  
accrued expenses 应累算费用 1S+lHG92I  
accrued interest payable 应付利息；应计未付利息 {k}$L|w  
accrued interest receivable 应收利息；应计未收利息 w%1-_;.aU6  
accrued right 累算权益 ;~,)6UX7  
accruing profit 应累算的利润 9 1.gE*D  
accumulated fiscal reserve 累积财政储备 gWD46+A){  
accumulated profit 累积利润；滚存溢利 kk>z,A4 h_  
accumulated reserve 累积储备 x?7z15\  
accumulation of surplus income 累积收益盈余 +R8G*2  
acquired assets 既得资产 mWUkkR(/  
acquisition 收购；购置；取得 XjXz#0nR  
acquisition cost 购置成本 9ls*L!Jw  
acquisition expenses 购置费用 cY^'Cj  
acquisition of 100% interest 收购全部股权 ?WP*At0  
acquisition of control 取得控制权 +mPVI
 
acquisition of fixed assets 购置固定资产 eC3 ~|G_O  
acquisition of shell “买壳” j=dGNi)R  
acquisition price 收购价 yGY:EvH^?  
act of God 天灾 "c.@4#/_  
acting partner 执事合伙人 Skg}/Ek  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2kcDJ{(  
active partner 积极参与的合伙人 <2af&-EGs  
active trading 交投活跃 d`UK mj  
actual circulation 实际流通 od)ssL&E~  
actual cost 实际成本
)DGJr/)  
actual expenditure 实际开支；实际支出 ZaYUf  
actual income 实际入息；实际收入；实际收益 y?V^S
;}&]  
actual market 现货市场 .?`8B9w  
actual price 现货价；实际价格 J#gG*(  
actual profit 实际利润 d#HlO}  
actual quotation 实盘；实际价位；实际报价 Q?V+ 0J  
actual year basis 按实际年度计算 IISdC(5  
actuals 实货 Wn{MY=5Y  
actuarial investigation 精算调查 e3mFO+  
actuarial principle 精算原则 sd%m{P2  
actuarial report 精算师报告 J4x|Afp  
Actuarial Society of Hong Kong 香港精算学会 9;Q|" T  
actuarial valuation 精算师估值 _T_6Yl&cf)  
actuary 精算师 nDS\2  
ad referendum agreement 暂定协议；有待覆核的协定 6zi 5#23  
ad valorem duty 从价税；按值征税 #KNl<V+c}1  
ad valorem duty system 从价税制 kl1/(  
ad valorem fee 从价费 BRa9j:_b  
ad valorem tariff 从价关税 g[*"LOw  
additional allowance 额外免税额 R^mkQb>m.  
additional amount for unexpired risk 未过期风险的额外款额 Ob{Tn@  
additional assessable profit 补加应评税利润 t3AmXx   
additional assessment 补加评税 X~cdM1z?  
additional commitment 额外承担 ==UYjbuU  
additional commitment vote 额外承担拨款 f@gvDo]Y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JZK93R  
additional dependent parent allowance 供养父母额外免税额 ~0h@p4  
additional provision 额外拨款  Xr:s-
L  
additional stamp duty 附加印花税 q
RR%aJ/  
additional tax 补加税罚款；补加税款 ^f57qc3nF  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \H9:%Tlp~4  
adjudged bankrupt 被裁定破产 Ms
Zx 0]  
adjudicated bankrupt 裁定破产人 ;%Px~g  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 peHjKK  
adjudication of bankruptcy 裁定破产；宣告破产 9)8Cf%<(  
adjudication of insolvency 裁定无力偿还债务 &6vWz6!P  
adjusted actual 经调整的实数；调整后的实数 +$Y*1{hyOo  
adjusted current assets 经调整的流动资产；调整后的流动资产 h$}PQ   
adjusted figure 经调整的数字；调整后的数额 1]9w9!j  
adjusted liabilities 经调整的负债；调整后的负债 eY-h<K)y  
adjusted loss 经调整的亏损；调整后的亏损 R={#V8D~  
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 6$0<&')Yb  
adjusted profit 经调整的利润；调整后的利润
OwEu S#-  
adjusted surplus 经调整的盈余额；调整后的盈余额 tJ7F.}\;C  
adjusted value 经调整的价值；调整后的价值 #.!#"8{0_  
adjustment 调整；修订；理算〔保险〕 UCXRF  
adjustment centre 调剂中心 xHqF_10S#  
adjustment lag 调整过程的时间差距；调整时差 SME9hS$4  
adjustment mechanism 调整机制 AusjN-IL  
adjustment of loss 亏损调整 N:CQ$7T{ j  
adjustment process 调整过程；调整程序 *dxm|F98  
adjustment range 调整幅度 %%/8B  
administered exchange rate 受管制汇率 1Q!kk5jE  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 rB{w4  
administration expenses 行政费用 &4+|{Zx0  
administration fee 手续费；行政费 0b/@QgJ  
administration in bankruptcy 破产管理 {bADMj1  
administration order 遗产管理令 _n/73Oh  
administrator 管理人；遗产管理人 )t@9!V  
administrator of the estate 遗产管理人 alB'l  
admission of debt 债项承认书 Aix6O=K6  
admission of proof 接纳债权证明 :<mJRsDf  
advance 放贷款项；垫付款项；预支款项；预付款项 F+GX{e7E\  
advance account 暂支帐目；预付款帐户 wdAKU+tM  
advance compensation 预付补偿金 }O>4XFj  
advance from shareholder 股东垫款 4lWqQVx  
advance pending reimbursement 预支以待日后付还 VdGVEDwz  
advanced economy 先进经济体系 K a& 2>F  
advancement 预付；预付财产 8{QCW{K  
advances warrant 垫款令 #0vda'q=j  
advancing 贷出 ; o Y|~  
adverse balance 逆差 |d&C<O
;f  
adverse exchange 逆汇 ,vO\n^  
advertisement addressed to shareholders 在报章刊登的致股东通告 7#d:TXS  
advice for collection 托收通知书 wJ
pb$;  
advice of drawing 提款通知书；汇票通知书 /a<UKh:A[  
advice of payment 付款通知 U
<Tv<7`  
Advisory Committee [Securities and Futures Commission] [*Ai@:F  
谘询委员会〔证券及期货事务监察委员会〕 ?AD-n6  
Advisory Committee on Diversification 经济多元化谘询委员会 0j;ZPqEf3  
affidavit 誓章；遗产申报誓章 w/O'&],x  
affidavit of no receipt 述明无收款的誓章 E N%{ $  
affiliate 联号；联营公司；附属公司 ;Ce?f=4  
affiliated company 附属公司；联号；联营公司 .ARM~{q6)@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4# PxJG6m  
affordability 负担能力 ;ne`ppz0  
African Development Bank [AfDB] 非洲开发银行 k*n~&y:O  
after-acquired property 事后取得的财产 cc*?4C/t  
after-hours dealing 市后交易 4].o:d;`/  
after-tax profit 税后盈利；税后利润；税后溢利 7Mq{Py1  
agency agreement 代理协议
_/z_ X  
agency expenses 代理机构的开支 Sir1>YEm  
agency fee 代理费 1;1;-4k7I  
Agency Law 《代理法》 wn?oHz*  
agent 代理人；承销人 BO4;S/ O  
agent of company 公司代理人 2
oEuqHL  
agent's fee 代理人费；经纪费 @'}2xw[eU  
aggregate 总计；总数；总体数字 Z^2SG
_pD  
aggregate amount 总款额；总额 Wz=& 0>Mm_  
aggregate assets and liabilities 总体资产与负债 .:f ao'  
aggregate at constant price 按固定价格计算的总体数字 vD9\i*\2  
aggregate demand 总需求 |n)4APX\Q  
aggregate gross position 总持仓量 T)sIV5bk  
aggregate limit 总限额 {q`8+$Z;  
aggregate of salaries tax 合计薪俸税 >!@D^3PPA  
aggregate performance 总体表现；总体业绩 %6 Av1cv  
aggregate supply 总体供应 C5-u86F  
aggregate surplus 总盈余 \fEG5/s}T  
aggregate total 整体总额 MymsDdQ]  
aggregate value 总值；合计价值 o]4BST(A
 
aggregated basis 合计基准 s7sd(f]=  
aggregated net chargeable income 合计应课税入息实额 z6Yx )qBE<  
aggregation 合并计算；合计；总和 9d,2d5Y  
aggregation of incomes of husband and wife 夫妇入息合并计算 Je~Ybh  
aggregation of property 财产的总和 !RdubM  
agio 差价；贴水 ^pa -2Ao6  
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》 lLeN`{?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment &f>1/"lnd\  
《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》 ?pF uV`Zm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment W\yaovAt  
《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》 OOX}S1lA  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Jro%zZle  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :E9@9>3S  
agreement for a settlement 授产协议 *e-+~/9~  
agreement for assignment 转让协议 > 1&_-  
agreement for sale 售卖协议；买卖协议 XFN4m
#  
agreement for sale and purchase 买卖协议 6oLq2Z8uP  
agreement for the payment of interest 支付利息协议 GSu&Z/Jo  
agreement for the repayment of money 还款协议 DWRq \`P  
agreement of reinsurance 再保险协议 gkDlh{  
Agricultural Bank of China 中国农业银行 G^Yg[*bJ^$  
air passenger departure tax 飞机乘客离境税 4m$Xjj`vE  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2r&T.  
airport tax 机场税 09u@
-  
alcohol duty 酒精税 |d8x55dk  
alienation 让与；让渡；转让 7vs>PV  
alimony 生活费；赡养费 pO_L,~<  
All Ordinaries Index [AOI] 所有普通股指数 C_DXg-a2lu  
all risks 全险；综合险 d$`NApr  
All Sales Record for Stock Market 《股票市场成交报告》 j5>3Td.  
Allied Capital Resources Limited 新联财务有限公司 A5> ,e|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =m?x|Zc_v  
allocation letter 拨款信件 ^8yhx-mgb  
allocation of fund 分配款项；预留款项 Os-sYaW  
allocation of profit 利润分配；溢利分配 1tQl^>r16  
allocation warrant 拨款令 &*#- %<=1  
allotment 分配；配股 SBBi"U:  
allotment notice 股份配售通知；配股通知 zLiFk<G@Xi  
allotment of shares 股份分配 #{kwl|c  
allowable 可获宽免；免税的 z!GLug*j`  
allowable business loss 可扣除的营业亏损 wd`lN,WiW  
allowable expenses 可扣税的支出 J,k|_JO  
allowance 免税额；津贴；备抵；准备金 ;:l\_b'Z}  
allowance for debts 债项的免税额 g0D(:_QXp:  
allowance for depreciation by wear and tear 耗损折旧免税额 ,1+)qv#|i  
allowance for funeral expenses 殡殓费的免税额 2Y@:Vgg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C&vUZa[p  
allowance for repairs and outgoings 修葺及支出方面的免税额 }G#TYF}  
allowance to debtor 给债务人的津贴 czV][\5  
alteration of capital 资本更改 Kf$%C"  
alternate trustee 候补受托人 1 f;k)x  
amalgamation 合并 U h'1f7%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CN$wlhs  
ambit of charges 征税范围；收费范围 ul$^]ZWkI  
amended valuation 经修订的估值 RTW4r9~'  
American Commodities Exchange 美国商品交易所 #q"^6C 5  
American Express Bank Limited 美国运通银行 c.u$NnDU6  
American Stock Exchange 美国证券交易所 9o]h}Xc  
amortization 摊销 C]tHk)<|42  
amount due from banks 存放银行同业的款项 q.l"Y#d  
amount due from banks abroad 存放海外银行同业的款项 q7 ;TdQ  
amount due from holding companies 控股公司欠款 MW^,l=kqW)  
amount due from local banks 存放本港银行同业的款项 rVx%"_'*-  
amount due to banks 银行同业的存款 n'yC-;  
amount due to banks abroad 海外银行同业的存款 (CRY$+d  
amount due to holding companies 控股公司存款 8T:|~%Sw  
amount due to local banks 本港银行同业的存款 WdGjvs  
amount due to outport banks 外埠银行同业的存款 El~x$X*  
amount for note issue 发行纸币的款额 ?X1vU0c  
amount of bond 担保契据的款额 rTiW&#  
amount of consideration 代价款额 #[^?f[9r  
amount of contribution 供款数额 ][|)qQ%V  
amount of indebtedness 负债款额 Ub%al
D  
amount of principal of the loan 贷款本金额 d?RKobk  
amount of rates chargeable 应征差饷数额 b{C3r3B8  
amount of share capital 股本额 m/)Wn  
amount of sums assured 承保款额 I@l'Fx  
amount of variation 变动幅度 \>8"r,hG|  
amount of vote 拨款数额 sD,[,6(  
amount payable 应付款额 -vcHSwGb  
amount receivable 应收款额 T [ `t?,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /;t42 g9w  
analysis 分析 `c^ _5:euX  
ancillary risk 附属风险 jlV~-}QKb7  
annual account 周年帐目；周年帐目报表；年度决算；年结 U5; D'G  
annual accounting date 年结日期 $6~D 2K  
annual allowance 每年免税额；年积金；年度津贴；年津 \Gh]$sp  
annual balance 年度余额 hKq#i8py  
annual disposable income 每年可动用收入 }JXAG/<  
annual estimates 周年预算 `B+P$K<X  
annual fee 年费 c7mIwMhl~  
annual general meeting 周年大会 s
T"U}  
annual growth rate 年增率；每年增长率 JG xuB*}  
annual long-term supplement 长期个案每年补助金 NJfI9L  
annual pensionable emolument 可供计算退休金的年薪 Yyq:5V!  
annual report 年报 :yN;_bC!b%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \$
Xo5f<  
annual return 周年报表；周年申报表；每年报税表格 $=7[.z&  
Annual Return Rules 《周年报表规则》 Om%{fq&  
annual review of consumer prices 每年消费物价回顾 acgtXfHR  
annual roll-forward basis 逐年延展方式 -/:N&6eRb  
annual salary 年薪 m}\G.$h4  
annual statement 年度报表；年度决算表 UD|Qa  
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 eRkvNI  
annuitant 年金受益人 [:
-Ltfr  
annuity 年金 ) -+u
8#  
annuity contract 年金合约 =B9Ama   
annuity on human life 人寿年金 rPoPs@CBD  
antecedent debt 先前的债项 %xtTh]s  
ante-dated cheque 倒填日期支票 VG*Tdaua~  
anticipated expenditure 预期开支 tMxa:h;/x  
anticipated net profit 预期纯利 pi)7R:i  
anticipated revenue 预期收入 CV%AqJN  
anti-inflation measure 反通货膨胀措施 %|L+~=  
anti-inflationary stance 反通货膨胀立场 hu (h'  
apparent deficit 表面赤字 }J27Y;Zp9  
apparent financial solvency 表面偿债能力 n?vw|'(}  
apparent partner 表面合伙人 ^vXMX^*  
application for personal assessment 个人入息课税申请书 h2g|D(u)  
application of fund 资金应用 H!Gsu$C  
application to release as liquidator and to destruct the books of accounts and documents >e y.7YG  
申请免除清盘人职务及毁灭帐簿与文件 Ws"eF0,'Z  
appointed actuary 委任精算师 7`;55Se  
appointed auditor 委任核数师；委任审计师 n82N@z<8]  
appointed trustee 委任的受托人 [03$*BCq3  
appointer 委任人 tZlz0BY!  
apportioned pro rata 按比例分摊 pI2
g\cH>  
apportionment 分配；分摊 '\qd{mM\r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fZU#%b6G  
apportionment formula 分摊方程式 =Nn&$h l  
apportionment of estate duty 遗产税的分摊 
hA1\+r  
appraisal 估价；评估 f\O)+Vc  
appreciable growth 可观增长 \
.HX7v  
appreciable impact 显着影响 ~|+!xh  
appreciable increase 可观增长 x&qC~F*QR%  
appreciation 增值；升值 c e`3&  
appreciation against other currencies 相对其他货币升值 `6:;*#jO,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >%jQw.  
appreciation tax 增值税 ft oz0Vb  
appropriation 拨款；拨用；拨付 jj^{^,z\  
appropriation account 拨款帐目 F3*
]3,&L  
Appropriation Bill 拨款法案 "Sp+Q&2U  
appropriation-in-aid system 补助拨款办法 `$j"nP F_  
approved assets 核准资产 xBH`=e<  
approved basket stock 认可一篮子证券 6x%uWZa'  
approved budget 核准预算 :#8#tLv  
approved charitable donation 认可慈善捐款 _,V 9^  
approved charitable institution 认可慈善机构 $Lpt2:.((  
approved currency 核准货币；认可货币 n_5m+ 1N  
approved estimates 核准预算 
`OzcL  
approved estimates of expenditure 核准开支预算 jUjgxP*7m  
approved overseas insurer 核准海外保险人 4%wP}Zj#  
approved overseas trust company 核准海外信托公司 n(^{s5 Rr  
approved pooled investment fund 核准汇集投资基金 )-$Od2u2c  
approved provident fund scheme 认可公积金计划 e(7F| G*  
approved provision 核准拨款 lA[BV7.=7  
approved redeemable share 核准可赎回股份 L{fKZ  
approved regional stock 认可地区性证券 C.I.f9s?R  
approved retirement scheme 认可退休金计划 Y<%)Im6v/  
approved subordinated loan 核准附属贷款 7\*_/[
B  
arbitrage 套戥；套汇；套利 PLDg'4DMg  
arbitrageur 套戥者；套汇者 SaKaN#C  
arbitrary amount 临时款项 28qTC?  
arrangement 措施；安排；协定 Zcq'u jU  
arrears 欠款 v%O KOrJ  
arrears of pay 欠付薪酬 ?f!w:zp  
arrears of revenue 逾期未收税款；逾期未收的帐项 le%&r  
articles of association 组织章程；组织细则；组织章程细则 6t9Q,+nJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *
^R?*vNs  
ascertainment of profit 确定利润 XOsPKq  
"Asia Clear" “亚洲结算系统” !#0Lo->OO  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 s=0z%~H  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9\
9:)q  
Asian Development Fund [ADF] 亚洲发展基金 Ua^#.K  
Asian dollar bond 亚洲美元债券 QkbXm[K.Z  
Asian dollar market 亚洲美元市场 aewVq@ngq!  
Asian dollar rate 亚洲美元利率 ?@"F\Bv<h  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 K=|x"6\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 E.
V#Bk=  
asked price 沽盘；喊价；索价；卖方报价 ,CiN@T \&  
assessable income 应评税入息 D:`b61sWi_  
assessable loss 应评税亏损 S?p
WxHR]  
assessable profit 应评税利润 h^ o@=%b  
assessable value 应评税值 xLN$!9t  
assessed profit 估定利润 AHB_[i'>7  
assessed value 经评估价值 {TOz}=R"3h  
assessment 评税；评定；估价；评税单 O su 75@3  
assessment number 评税编号；估价编号 lVptA3
F  
assessment of additional tax 补加税评税 jNbU{Z%r  
assessment of performance 业绩评估；实绩评价 !(H RP9  
Assessor 评税主任 v#^_|  
asset price bubbles 资产价格泡沫 Z [Q jl*  
asset-backed securities 具资产保证的证券 +o3 ZQ9  
assets accretion 资产增值 )\PPIY>iP  
assets and liabilities 资产与负债 z*ly`-!  
assets betterment statement 资产递增表；资产改进表 Y@l>4q")  
assets lending 实物放款；有抵押贷款 ;;>G}pG  
assets of the company passing on the death 死者去世时转移的公司资产 QHHj.ZY  
assets pledged as security for liabilities 用作负债抵押的资产 <lN=<9  
assets portfolio 资产投资组合 7X{@$>+S  
assets price 资产价格 U-.A+#<IT9  
assets quality 资产质素 "2_nN]%u-  
assets realization 资产变现 v;.w*x8Jw  
assets refinancing arrangement 资产再集资安排 kNg{  
assets securitization 资产证券化 KN<KZM  
assets situated outside Hong Kong 在香港以外地方的资产 ],|
;  
assets stripping 削减资产；拆卖资产 2=RQ,@s  
assets value 资产值 cv7.=*Kb;  
assignee 承让人 k &6$S9  
assignment 转让；转让书；转让契 W<\*5oB%H  
assignment of interest 权益转让 0f;`Zj0l8  
assignment of letters patent and trade mark 专利证书及商标转让 tSX,*
cz  
assignment of property 物业转让；物业转让书 Uqd2{fji=#  
assignment right 转让权 j"Z9}F@  
assignor 转让人 G\C>fwrP_  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 g0k{b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;mauA#vd  
associate member 附属会员 zwgO|Qg;  
associated body corporate 相联法人团体 ,R*YI  
associated company 相联公司；联属公司 #gSIa6z1W  
associated corporation 相联法团 |>v8yS5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |bX{MF  
公认会计师公会〔英国〕 #@Rtb\9  
Association of Futures Exchange Brokers 香港期货经纪协会 GmdS~Fhp  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *n*po.Xr  
association of underwriters 承保人组织 nC@UK{tVa  
assumption of control 接管 +GlG.6  
assurance 担保；保险；转易；转易书 >U62vX"  
assurance of interest 权益的转易 I,7n-G_'  
at 19XX price 按一九ＸＸ年价格计算 W~?mr!`  
at a discount 按赔价计算；按贴水价格计算；打折扣 ~+&Z4CYb  
at a premium 按溢价计算；按升水价格计算 Rf#t|
MW*#  
at call 通知付款；按通知 NaC}KI`  
at constant market price 按固定市价计算 s}Q*zy  
at constant price 按固定价格计算 JU!vVA_  
at cost 按成本计算 8
?[#\KgH1  
at current market price 按当时市价计算；按现时市价计算 +<7a$/L?4  
at current price 按当时价格计算；按现时价格计算 c.Do b?5  
at factor cost 按要素成本计算；按生产要素成本计算 !3Ed0h]Bfa  
at money-of-the-day price 按付款当日价格计算 4^{~MgQWK+  
at or better 按指定或较佳价位〔买卖指令〕 *:,y`!F=y  
at par 按面值计算；平价 *6QmYq6c<  
at sight 见票即付 ,7^,\ ,-m  
at the close 按收市盘 7rjS.  
at the opening 按开市盘 ct@i]}"`  
attestation 见证；见证条款 /u pDbP.O  
at-the-money option 平价期权 822jZ sb  
attorney 受权人；受托代表人 l
^4!  
attornment 新拥有人承认书 "dFuQB  
attributable profit 可归属利润 5u^;7
1  
attributable share value 可归属股份价值 gB}UzEj^<  
Auckland Stock Exchange 奥克兰证券交易所 PJ'.s  
auction 拍卖 MzCZj  
auctioneer 拍卖商 )jm u*D5N  
audit 审计；核数 #]e](j>]  
Audit Commission 审计署 (7?jjH^4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P
P!}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〕 O`2hTY\  
audit review 帐目审查 Q
+=D#x  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @>Ul0&Mf?  
audited account 审计帐目；经审计的帐目 x L]Z3"p%  
audited annual account 经审计的周年帐目 )NCSO b  
audited balance sheet 经审计的资产负债表 Qhsk09K_=4  
auditor 核数师；核数主任；审计师 6
^vHFJ$  
auditor's certificate 核数师证明书；审计师证明书 "6xTh0D  
auditor's report 核数师报告；审计师报告 4kdQ h]  
Aussie bond 澳元债券 SAtK 'Jx[  
austerity budget 紧缩预算 @Yzc?+x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 +i6XCN1=  
Australia All Ordinaries Index 澳洲所有普通股票指数 &dvL`  
Australian Dollar [AUD] 澳元 K0z@gWGE  
Australian Options Market 澳大利亚期权市场 mFeoeI,Jv  
Australian Securities Commission 澳洲证券事务监察委员会 U(u$5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V0a)9\x(\  
Australian Stock Exchange 澳大利亚证券交易所 vGI?X#w3  
Austrian Schilling [ATS] 奥地利先令 D?@e,e  
authentication 认证；鉴证 @g==U{k;
t  
authority to purchase 委托购买证；委购书 7
J+cs^2  
authorization 认可；核准；授权；授权书 2` j
#eB1  
authorization by direction 指示授权 s5D<c'-  
authorization by instruction 指令授权 -40OS=wpA  
authorization by warrant 令状授权 -8D$[@y(  
authorization of unit trust 单位信托的认可 =3<@{^Eg  
authorized agent 指定代理人 N[8y+2SZ  
authorized capital 法定资本 H/BU2sa  
authorized clerk 出市员 4&/m>%r  
authorized dealer 认可交易商 [I4&E >  
authorized financial institution 认可财务机构 \ws^L,h  
authorized fund 认可基金 3FpSo+  
authorized fund house 获授权的基金公司；认可基金公司 $][$ e  
authorized institution 认可机构 o7WK"E!pF'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +Rb0:r>kU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 n> O3p ~  
authorized insurer 获授权保险人；获认可承保人 t}2$no?  
authorized investment 特准投资项目 7(<z=F  
authorized person 获授权人 _ ZC[h~9H  
authorized representative 获授权代表 a~"<lzu|$  
authorized share capital 法定股本 *d;D~"E<@  
automated quotation system 自动报价系统 }~3 %KHT  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] R8YA"(j!L  
自动交易系统〔香港期货交易所有限公司〕 h!UB#-  
automatic adjustment mechanism 自动调整机制 /ng+IC3  
automatic adjustment system 自动调整系统 gyAKjLqqpi  
Automatic Clearing House 自动票据交换所 FQGh+.U  
automatic exchange rates accumulation system 自动化汇率累集系统 _/%,Z
oZ2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 SwVdo|%.?  
automatic teller machine [ATM] 自动柜员机 .*+KQA8  
autopay 自动转帐 kEpCF:@A  
available assets 可用资产 ;^Y]nsd  
available fiscal reserve 现存财政储备 hY-;Vh0J  
available profit 可用利润 SFRQpQ06  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 pu9ub.  
average 平均；平均数；海损 Bh*7uNM  
average basic salary 平均基本薪金 Lr}>Md  
average consumer expenditure 平均消费开支；一般消费开支 X__>r ?oJ  
average cost 平均成本 +ZxG<1&  
average cost of land production 增辟土地平均成本 AB1,G|L  
average daily turnover 平均每日成交额 1} h''p  
average daily wage rate 平均每日工资率 XI*cu\7sy  
average expenditure pattern 平均开支模式 f0,,<ib.w
 
average growth rate 平均增长率 X`E3lgfqT  
average net fixed assets 固定资产平均净值 8!q$8]M  
average of relatives 相对价格平均数 .<|.nK`6  
average price 平均价格 9Di@r!Db  
average propensity to consume 平均消费倾向；一般消费倾向 KW5u.phv  
average propensity to save 平均储蓄倾向；一般储蓄倾向 L4C_qb k;:  
average rate 平均率 :w5p#+/,P  
average revenue 平均收入；平均收益 e-.s63hm  
average stock 平均库存；平均存货 "G,$Sqi@  
average yearly rent 平均年租 MEZc/Ru-[  
avoidance of double taxation 避免双重课税 >:yU bo)  
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 uqMe%  
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