一些有用的会计术语(也不知道发的地方对不对)A

A: cGwf!hA  
A share Ａ股；甲类股份 ;2m<CSv!D  
abatement of tax 减税；减扣免税额 S{K0.<,E  
ABN AMRO Bank N.V. 荷兰银行 8/"fWm
/  
above-the-line expenditure 线上项目支出；经常预算支出 q-Qxbg[>e  
above-the-line receipt 线上项目收入；经常预算收入 P6Mhbmt9*  
ABSA Asia Limited 南非联合亚洲有限公司 7FF-*2@  
absolute change 绝对数值变更 _qWliw:0#  
absolute expenditure 实际开支 Gc$gJnQio  
absolute guideline figure 绝对准则数字 WX4;l(PL=  
absolute interest 绝对权益 y4Er@8I`  
absolute order of discharge 绝对破产解除令 vsj3  
absolute profit margin 绝对利润幅度 RJeSi`19T)  
absolute value 实值；绝对值 T,_(?YJW  
absolutely vested interest 绝对既得权益 /(8a~f&%r  
absorbed cost 已吸收成本；已分摊成本 Krs2Gre}  
absorption 吸收；分摊；合并 Y+qQIMZ  
absorption rate 吸收率；摊配率；分摊率 e2-Dq]p  
ACB Finance Limited 亚洲商业财务有限公司 x^*1gv $o  
acceptable form of reciprocity 合理的互惠条件 }Up.)
{.%  
acceptable rate 适当利率；适当汇率 DKmZ  
acceptance agreement 承兑协议 mw^7oO#  
acceptance for honour 参加承兑 qSx(X!YS  
acceptor 承兑人；接受人；受票人 dC1V-x10ju  
acceptor for honour 参加承兑人 Xq4|uuS-O  
accident insurance 意外保险 T%Pp*1/m7  
Accident Insurance Association of Hong Kong 香港意外保险公会 c '\SfW<  
accident insurance scheme 意外保险计划 jn.C|9/mj  
accident year basis 意外年度基准 @d&/?^dp6  
accommodation 通融；贷款 j(#%tIv  
accommodation bill 通融票据；空头票据 z* <y5  
accommodation party 汇票代发人 |p00j|k   
account balance 帐户余额；帐户结余 X#w%>a
l  
account book 帐簿 p#K
W$OQ]8  
account collected in advance 预收款项 _P?\.W@  
account current book 往来帐簿 x#C@8Bxq=  
account of after-acquired property 事后取得的财产报告 :|1.seLQ  
account of defaulter 拖欠帐目 HvxJj+X9  
account payable 应付帐款 q_Lo3|t i  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nmjm<Bu  
account receivable 应收帐款 8I,QD` xu  
account receivable report 应收帐款报表
(3dPLp:K  
account statement 结单；帐单；会计财务报表 m%#`y\]I  
account title 帐户名称；会计科目  d^|0R  
accountant's report 会计师报告 \/|)HElKR  
Accountant's Report Rules 会计师报告规则 *Ul*%!?D  
accounting and auditing procedure 会计与审计程序；会计与核数程序 19q{6X`x  
Accounting Arrangements 《会计安排》 @InZ<AW>|  
accounting basis 会计基础 !SsHAE|  
accounting by Official Receiver 破产管理署署长呈交的帐目 OU7 %V)X5  
Accounting Circular 《会计通告》 y}08~L?2  
accounting class 会计类别 0D~ C 5}/4  
accounting date 记帐日期；会计结算日期 tD$lNh^  
accounting for money 款项核算 2-0$FQ@/  
Accounting Officer 会计主任 Jg$xO@.  
accounting period 会计报告期；会计期 Ei({`^  
accounting policy 会计政策；会计方针 Ov82ibp_1  
accounting practice 会计惯例 #2xSyOrmf  
accounting principle 会计准则 Rb}KZ+o"Z  
accounting record 会计记录 <ale$[  
accounting report 会计报告 gBk5wk_j|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 sn{AwF%  
Accounting Society of China 中国会计学会 Zt E##p  
accounting statement 会计报表 vf~`eT  
accounting system 会计制度；会计系统 kJ)gP2E  
accounting transaction 会计事项；帐务交易 9TxyZL   
accounting treatment 会计处理 as"N=\N  
accounting year 会计年度 /\Q*MLwD  
accretion 增值；添加 =wq;@'U  
accrual 应计项目；应累算数目 r(2R<A  
accrual basis 应计制；权责发生制 'PWQnt
_U  
accrual basis accounting 应计制会计；权责发生制会计 s4T}Bsr  
accrue 应累算；应计 =sOo:s
 
accrued benefit 应累算利益 &GWkq>  
accrued charges 应计费用 'b"TH^\  
accrued cumulative preference share dividend 应累算的累积优先股股息 #Tp]^ n  
accrued expenses 应累算费用 Cpx+qQt0  
accrued interest payable 应付利息；应计未付利息 m|svQ-/j  
accrued interest receivable 应收利息；应计未收利息 R,@g7p  
accrued right 累算权益 ?HHzQ4w%{  
accruing profit 应累算的利润 99 wc  
accumulated fiscal reserve 累积财政储备 sNU}n<J-  
accumulated profit 累积利润；滚存溢利 mE#nU(+Ta  
accumulated reserve 累积储备 s* jfMY  
accumulation of surplus income 累积收益盈余 ]qw0V   
acquired assets 既得资产 bZipm(e  
acquisition 收购；购置；取得 ")lw9t`  
acquisition cost 购置成本 .+K S`  
acquisition expenses 购置费用 w>~M}Ahj  
acquisition of 100% interest 收购全部股权 8)0L2KL'  
acquisition of control 取得控制权 EA{U!b]cU  
acquisition of fixed assets 购置固定资产 v+1i=s2$  
acquisition of shell “买壳” %3Bpn=k>  
acquisition price 收购价 v
i {uy  
act of God 天灾 R21~Q:b!  
acting partner 执事合伙人 u@.>WHQN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 VS/;aG$&y  
active partner 积极参与的合伙人 PK rek  
active trading 交投活跃 $R^lo$(  
actual circulation 实际流通 #2%([w  
actual cost 实际成本 M2T|"Q"=  
actual expenditure 实际开支；实际支出 [B6DC`M  
actual income 实际入息；实际收入；实际收益 qs=tJ^<<o  
actual market 现货市场 (B`sQw@tu  
actual price 现货价；实际价格 Qu~*46?0  
actual profit 实际利润 2Ji+{,?,  
actual quotation 实盘；实际价位；实际报价 GHN3PEJ>  
actual year basis 按实际年度计算 G{c#\?12C  
actuals 实货 E,*&BDW  
actuarial investigation 精算调查 5JFV%odo  
actuarial principle 精算原则 :%-,Fxl4  
actuarial report 精算师报告 /r
.6XZs6  
Actuarial Society of Hong Kong 香港精算学会 LP`CS849z2  
actuarial valuation 精算师估值 PJ 9%/Nrh  
actuary 精算师 E20 :uZ7\  
ad referendum agreement 暂定协议；有待覆核的协定  U w Eiz  
ad valorem duty 从价税；按值征税 U=!@Db5k~  
ad valorem duty system 从价税制 &2.+Igo|G  
ad valorem fee 从价费 0rzVy/Z(  
ad valorem tariff 从价关税 _ 6:ww/  
additional allowance 额外免税额 %cW;}Y[?P  
additional amount for unexpired risk 未过期风险的额外款额 J4yt N3  
additional assessable profit 补加应评税利润 QB1M3b  
additional assessment 补加评税 Q_}/ Pn$1  
additional commitment 额外承担 ; Zq/eiB  
additional commitment vote 额外承担拨款 }e=e",
eAT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A0#Y, 1  
additional dependent parent allowance 供养父母额外免税额 k90B!kg  
additional provision 额外拨款
MEU[%hty_  
additional stamp duty 附加印花税 J_
V,XO  
additional tax 补加税罚款；补加税款 zLek&s&-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 FDLd&4Ex  
adjudged bankrupt 被裁定破产 V-vlTgemwc  
adjudicated bankrupt 裁定破产人 <TjBd1  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 k:P$LzIB  
adjudication of bankruptcy 裁定破产；宣告破产 %2yAvG
a1  
adjudication of insolvency 裁定无力偿还债务 v*P[W_.  
adjusted actual 经调整的实数；调整后的实数 cgyo_ k  
adjusted current assets 经调整的流动资产；调整后的流动资产 4 iH&:Al  
adjusted figure 经调整的数字；调整后的数额 v.`+I-\.z)  
adjusted liabilities 经调整的负债；调整后的负债 .s};F/(diD  
adjusted loss 经调整的亏损；调整后的亏损 dERc}oAh(  
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 *bZ\@Qm  
adjusted profit 经调整的利润；调整后的利润 F1}  
adjusted surplus 经调整的盈余额；调整后的盈余额 7c::Qf[|  
adjusted value 经调整的价值；调整后的价值 QHQj/)J8  
adjustment 调整；修订；理算〔保险〕 %3,xaVN  
adjustment centre 调剂中心 ?~)Ak`=  
adjustment lag 调整过程的时间差距；调整时差 0>Fqx{!heq  
adjustment mechanism 调整机制 Vj!WaN_  
adjustment of loss 亏损调整 0$2={s4ze  
adjustment process 调整过程；调整程序 K/Jk[29"\  
adjustment range 调整幅度 KO-a; [/  
administered exchange rate 受管制汇率 MFTC6L+T  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 qeMv Vf  
administration expenses 行政费用 od,tfLw4  
administration fee 手续费；行政费 p\+6"28{_~  
administration in bankruptcy 破产管理 pF='jj51  
administration order 遗产管理令 pbd
F]>\  
administrator 管理人；遗产管理人 #`j][F@N  
administrator of the estate 遗产管理人 ]<X2AO1  
admission of debt 债项承认书 WF)s*$'uz;  
admission of proof 接纳债权证明 r~[B_f!  
advance 放贷款项；垫付款项；预支款项；预付款项 K\X: G-C9  
advance account 暂支帐目；预付款帐户 |#cAsf_{  
advance compensation 预付补偿金 9cOx@c+/  
advance from shareholder 股东垫款 E$T(Qu<-  
advance pending reimbursement 预支以待日后付还 A\C'dZ <N  
advanced economy 先进经济体系 'bm:u  
advancement 预付；预付财产 I
HVMHOq}'  
advances warrant 垫款令 tw86:kYEz  
advancing 贷出 S.]MOB dt  
adverse balance 逆差 )G4rJ~#@  
adverse exchange 逆汇 ;KS`,<^-  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;fx1!:;.  
advice for collection 托收通知书 ]Wy.R6  
advice of drawing 提款通知书；汇票通知书
_ _=s'  
advice of payment 付款通知 Ps7_-cH  
Advisory Committee [Securities and Futures Commission] @Mr}6x*  
谘询委员会〔证券及期货事务监察委员会〕 
s7|3zqi  
Advisory Committee on Diversification 经济多元化谘询委员会 fKYKW?g;)Z  
affidavit 誓章；遗产申报誓章 ni0LQuBp  
affidavit of no receipt 述明无收款的誓章 Y^5"qd|`  
affiliate 联号；联营公司；附属公司 x-4J/tm  
affiliated company 附属公司；联号；联营公司 LT(?#)D  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 TMY{OI8a  
affordability 负担能力 >D3zV.R  
African Development Bank [AfDB] 非洲开发银行 Hir(6Bt  
after-acquired property 事后取得的财产 (uT^Nn9L=  
after-hours dealing 市后交易 4ac1m,Jlt  
after-tax profit 税后盈利；税后利润；税后溢利 ^y
D"d =z  
agency agreement 代理协议 &vkp?UH  
agency expenses 代理机构的开支 fMzYFM'i  
agency fee 代理费 y&3TQ]f\  
Agency Law 《代理法》 %/md"
S  
agent 代理人；承销人 kdd7Xbw-  
agent of company 公司代理人 kDg{>mf  
agent's fee 代理人费；经纪费 wXcMt>3  
aggregate 总计；总数；总体数字 (NM6micc  
aggregate amount 总款额；总额 <>&89E%j'  
aggregate assets and liabilities 总体资产与负债 c&A]p
Ln+x  
aggregate at constant price 按固定价格计算的总体数字 z0;9SZ9  
aggregate demand 总需求 4)E|&)-fu8  
aggregate gross position 总持仓量 dv[\.T`LY  
aggregate limit 总限额 J5-rp|  
aggregate of salaries tax 合计薪俸税 .f+9 A>  
aggregate performance 总体表现；总体业绩 }JH`'&3  
aggregate supply 总体供应 3f,u}1npa*  
aggregate surplus 总盈余 Kv1vx*>  
aggregate total 整体总额 <]c#)xg  
aggregate value 总值；合计价值 o6/Rx#A  
aggregated basis 合计基准 .&L^J&V  
aggregated net chargeable income 合计应课税入息实额 ^^'[%ok  
aggregation 合并计算；合计；总和 9Yd-m  
aggregation of incomes of husband and wife 夫妇入息合并计算 UXQb={  
aggregation of property 财产的总和 }`4K)(>4nG  
agio 差价；贴水 SCI1bMf  
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》 &EGY+p|2Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment n)Hk8)^8  
《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》 RAdvIIQp:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment T[m ~6  
《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》 Q{8qm<0g  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment SUo^c1)G  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +=Yk-nJ  
agreement for a settlement 授产协议 GtG&yeB  
agreement for assignment 转让协议 :(+]b  
agreement for sale 售卖协议；买卖协议 b%<164i  
agreement for sale and purchase 买卖协议  srvYAAE  
agreement for the payment of interest 支付利息协议 | [p68v>  
agreement for the repayment of money 还款协议 "zXGp7Q'#  
agreement of reinsurance 再保险协议 Ys)+9yPPn  
Agricultural Bank of China 中国农业银行 Sr-|,\/O  
air passenger departure tax 飞机乘客离境税 w
d"TM  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )< l\jfx e  
airport tax 机场税 df!+T0  
alcohol duty 酒精税 FSFFk~  
alienation 让与；让渡；转让 N JXa_&_  
alimony 生活费；赡养费 jjYM3LQcdP  
All Ordinaries Index [AOI] 所有普通股指数 _qEWu Do  
all risks 全险；综合险 5a8JVDLX^  
All Sales Record for Stock Market 《股票市场成交报告》 H'D#s;SlR  
Allied Capital Resources Limited 新联财务有限公司 BQE{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .Dc28F~t  
allocation letter 拨款信件 !W0P`i<  
allocation of fund 分配款项；预留款项 !+5C{Hs2  
allocation of profit 利润分配；溢利分配 4Fh&V{`W  
allocation warrant 拨款令 8g-P_[>  
allotment 分配；配股 dG"K/|  
allotment notice 股份配售通知；配股通知 $R8>u#K!  
allotment of shares 股份分配 uSH>$;a  
allowable 可获宽免；免税的 /cM 5  
allowable business loss 可扣除的营业亏损 
^zKt{a  
allowable expenses 可扣税的支出 a4L
s^  
allowance 免税额；津贴；备抵；准备金 2\DTJ`Y,  
allowance for debts 债项的免税额 (y%%6#bd  
allowance for depreciation by wear and tear 耗损折旧免税额 `:V}1ioX5  
allowance for funeral expenses 殡殓费的免税额 uAc@ Z-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 IPwj_jvw  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZK%Kgk[\:~  
allowance to debtor 给债务人的津贴 sbs[=LW4  
alteration of capital 资本更改 o?;F.W_  
alternate trustee 候补受托人 `8mD7xsg$  
amalgamation 合并 RfD{g"]y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fFjLpl  
ambit of charges 征税范围；收费范围 U0!^m1U:  
amended valuation 经修订的估值 0`V3s]%iu  
American Commodities Exchange 美国商品交易所 LG"c8Vv&)~  
American Express Bank Limited 美国运通银行 mu 2 A%"7  
American Stock Exchange 美国证券交易所 z|Hy>|+  
amortization 摊销 =DGn,i9  
amount due from banks 存放银行同业的款项 44Q6vb?  
amount due from banks abroad 存放海外银行同业的款项 '" ^ B&W  
amount due from holding companies 控股公司欠款 UwZu:[T6H  
amount due from local banks 存放本港银行同业的款项 :U!'U;uQ  
amount due to banks 银行同业的存款 ]jZiW1C*a  
amount due to banks abroad 海外银行同业的存款 (zjz]@qJ  
amount due to holding companies 控股公司存款 ROPC |  
amount due to local banks 本港银行同业的存款 =fL6uFmxI@  
amount due to outport banks 外埠银行同业的存款 E]e,cd  
amount for note issue 发行纸币的款额 @TdQZZ}G\x  
amount of bond 担保契据的款额 v<{wA`'R+  
amount of consideration 代价款额 A Z]P+v  
amount of contribution 供款数额 -08&&H  
amount of indebtedness 负债款额 (
Nm}3p  
amount of principal of the loan 贷款本金额 t|go5DXz4  
amount of rates chargeable 应征差饷数额 AD~~e% s=  
amount of share capital 股本额 8f /T!5  
amount of sums assured 承保款额 av'd%LZP  
amount of variation 变动幅度 [`y:M&@  
amount of vote 拨款数额 C}n[?R  
amount payable 应付款额 MMd0O X)P  
amount receivable 应收款额 TS\9<L9S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Uc_'3|
e  
analysis 分析 LDT'FwMjy  
ancillary risk 附属风险 z0\;m{TH  
annual account 周年帐目；周年帐目报表；年度决算；年结 GS$ZvO  
annual accounting date 年结日期 c1pq]mz|z  
annual allowance 每年免税额；年积金；年度津贴；年津 4 *Bp  
annual balance 年度余额 P%.`c?olbs  
annual disposable income 每年可动用收入 L2[Ei|9_  
annual estimates 周年预算 6U;Jg
_zS  
annual fee 年费 N$N;Sw  
annual general meeting 周年大会 5%2ef{T[  
annual growth rate 年增率；每年增长率 "Cz
z,;0  
annual long-term supplement 长期个案每年补助金 fR+Ov8PCq  
annual pensionable emolument 可供计算退休金的年薪 7p P|  
annual report 年报 9(Q
U2QY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "z^BKb5  
annual return 周年报表；周年申报表；每年报税表格 2$o2.$i81  
Annual Return Rules 《周年报表规则》 &>&dhdTQ  
annual review of consumer prices 每年消费物价回顾 R59
e&   
annual roll-forward basis 逐年延展方式 3~cS}N T  
annual salary 年薪 h5LJijJ  
annual statement 年度报表；年度决算表 54`bE$:+  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Bpk@{E9  
annuitant 年金受益人 >k$[hk*~  
annuity 年金 @ChN_gd
3!  
annuity contract 年金合约 mXxZM;P[  
annuity on human life 人寿年金 dNR7e   
antecedent debt 先前的债项 -&qRo0^3
 
ante-dated cheque 倒填日期支票 3%It~o?  
anticipated expenditure 预期开支 E9L!O.Q  
anticipated net profit 预期纯利 WE+sFaKq-  
anticipated revenue 预期收入 OVDMC4K2z!  
anti-inflation measure 反通货膨胀措施 :6 Hxxh  
anti-inflationary stance 反通货膨胀立场 o8~f  
apparent deficit 表面赤字 I ybl;u  
apparent financial solvency 表面偿债能力 &*jxI[  
apparent partner 表面合伙人 dAu^{1+2  
application for personal assessment 个人入息课税申请书 Q\&AlV  
application of fund 资金应用 ki[;ZmQqY  
application to release as liquidator and to destruct the books of accounts and documents c,6<7  
申请免除清盘人职务及毁灭帐簿与文件 &LCUoTzj  
appointed actuary 委任精算师 wc<2Uc  
appointed auditor 委任核数师；委任审计师 t-v^-#  
appointed trustee 委任的受托人 9s;!iDFn  
appointer 委任人 xHM&csL  
apportioned pro rata 按比例分摊 M3ecIVm8(  
apportionment 分配；分摊 ir?Uw:/f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }vXA`)Ns  
apportionment formula 分摊方程式 1Y H4a|bc  
apportionment of estate duty 遗产税的分摊 N:UDbLjw~  
appraisal 估价；评估 fl pXVtsQ  
appreciable growth 可观增长 b9
W<1eqF  
appreciable impact 显着影响 syWv'Y[k?  
appreciable increase 可观增长 ;a!h.8UJPI  
appreciation 增值；升值 jyY^iQ.2  
appreciation against other currencies 相对其他货币升值 cc2d/<:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?`vM#)  
appreciation tax 增值税 *@-q@5r}
!  
appropriation 拨款；拨用；拨付 9J-!o]f .b  
appropriation account 拨款帐目 NDs]}5#   
Appropriation Bill 拨款法案 9 NGeh*`  
appropriation-in-aid system 补助拨款办法 Z4wrXss~  
approved assets 核准资产 p%1xj2 ?nN  
approved basket stock 认可一篮子证券 SXHru Z  
approved budget 核准预算 F8|5_214'  
approved charitable donation 认可慈善捐款 s8f3i\1  
approved charitable institution 认可慈善机构 6T{o3wc;  
approved currency 核准货币；认可货币 L]/\C{}k  
approved estimates 核准预算 )rs|=M=Xk  
approved estimates of expenditure 核准开支预算 dVj'  
approved overseas insurer 核准海外保险人 ;JPbBwm  
approved overseas trust company 核准海外信托公司 +LQs.*  
approved pooled investment fund 核准汇集投资基金 :=iM$_tp'  
approved provident fund scheme 认可公积金计划 W(u6J#2  
approved provision 核准拨款 ZbZAx:L  
approved redeemable share 核准可赎回股份 ;y?D1o^r8W  
approved regional stock 认可地区性证券
`>
`K7-H  
approved retirement scheme 认可退休金计划 .236d^l  
approved subordinated loan 核准附属贷款 4'}_qAT  
arbitrage 套戥；套汇；套利 v$.JmL0^J  
arbitrageur 套戥者；套汇者 =u
:6b} =  
arbitrary amount 临时款项 94qHY1rp  
arrangement 措施；安排；协定 brYYuN|Vc  
arrears 欠款 J^s<x#C  
arrears of pay 欠付薪酬 r2E>sHw  
arrears of revenue 逾期未收税款；逾期未收的帐项 6*(h9!_T1  
articles of association 组织章程；组织细则；组织章程细则 vUo.BA#;.b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3zA8pI w  
ascertainment of profit 确定利润 V<~_OF  
"Asia Clear" “亚洲结算系统” B>
p0FQ.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^H\-3/si*  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 UgnsV*e&  
Asian Development Fund [ADF] 亚洲发展基金 /QV. U.>G  
Asian dollar bond 亚洲美元债券 SBN_>;$c5}  
Asian dollar market 亚洲美元市场 V(''p{  
Asian dollar rate 亚洲美元利率 ig.6[5a\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .^)C:XiW  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 LAK-!!0X  
asked price 沽盘；喊价；索价；卖方报价 0w'y#U)&8  
assessable income 应评税入息 xu_XX#9?b  
assessable loss 应评税亏损 U'h[{ek  
assessable profit 应评税利润 )L(d$N=Bd  
assessable value 应评税值 vs'L1$L'c  
assessed profit 估定利润 SSL%$:l@  
assessed value 经评估价值 Pw^c2TQ  
assessment 评税；评定；估价；评税单 Ye\*b?6  
assessment number 评税编号；估价编号 {g!exbVf  
assessment of additional tax 补加税评税 _Pfx_+  
assessment of performance 业绩评估；实绩评价 S}v{^vR  
Assessor 评税主任 l_YdIUl  
asset price bubbles 资产价格泡沫 ?*
z(1!  
asset-backed securities 具资产保证的证券 02J6Pn3  
assets accretion 资产增值 .J1Hg  
assets and liabilities 资产与负债 0ez i?Um  
assets betterment statement 资产递增表；资产改进表 WDH[kJ  
assets lending 实物放款；有抵押贷款 u':0"5}  
assets of the company passing on the death 死者去世时转移的公司资产 :m)Rmwn_  
assets pledged as security for liabilities 用作负债抵押的资产 giSG 6'WA  
assets portfolio 资产投资组合  $D, wO  
assets price 资产价格 [!dnm1  
assets quality 资产质素 +SuUI-.  
assets realization 资产变现 ku[=QsMv  
assets refinancing arrangement 资产再集资安排 X>@.-{6T  
assets securitization 资产证券化 \\R*V'e!  
assets situated outside Hong Kong 在香港以外地方的资产 %)6:eIS  
assets stripping 削减资产；拆卖资产 ?%za:{  
assets value 资产值 Ng_rb KXC#  
assignee 承让人 q/w6sQx$  
assignment 转让；转让书；转让契 T`w};]z^d2  
assignment of interest 权益转让 YCB 3  
assignment of letters patent and trade mark 专利证书及商标转让
wsb=[$C  
assignment of property 物业转让；物业转让书 [y=$2  
assignment right 转让权 MMxoKL  
assignor 转让人 YnO1Lf@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 wJeqa  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 N5w]2
xz!  
associate member 附属会员 )q]j?Z.  
associated body corporate 相联法人团体 jKCqH$  
associated company 相联公司；联属公司 a9@l8{)RX  
associated corporation 相联法团 ".Deu|>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Z_OqXo=  
公认会计师公会〔英国〕 9h,yb4jPP  
Association of Futures Exchange Brokers 香港期货经纪协会 v4k=NH+w  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :DX/r  
association of underwriters 承保人组织 qq9tBCk

 
assumption of control 接管 RP@idz  
assurance 担保；保险；转易；转易书 t1RwB23  
assurance of interest 权益的转易 8#Z\}gGz  
at 19XX price 按一九ＸＸ年价格计算 %dk$K!5D0  
at a discount 按赔价计算；按贴水价格计算；打折扣 Am=PUQF$  
at a premium 按溢价计算；按升水价格计算 P
#2T
M  
at call 通知付款；按通知 $OFFH[_z  
at constant market price 按固定市价计算 XUqE5[O%  
at constant price 按固定价格计算 s<r.+zqW  
at cost 按成本计算 o%~K4 M".  
at current market price 按当时市价计算；按现时市价计算 kDpZnXP  
at current price 按当时价格计算；按现时价格计算 ^%*{:0'
 
at factor cost 按要素成本计算；按生产要素成本计算 73sAZa|  
at money-of-the-day price 按付款当日价格计算 @qhg[= @  
at or better 按指定或较佳价位〔买卖指令〕 y1"^S  
at par 按面值计算；平价 0&rH 9  
at sight 见票即付 VGDEP!)-8  
at the close 按收市盘 z5*O@_r+.b  
at the opening 按开市盘 D16;6K'{  
attestation 见证；见证条款 e~ 78'UH  
at-the-money option 平价期权 n%ArA])_&  
attorney 受权人；受托代表人 Y'a(J7
  
attornment 新拥有人承认书 O*n%2Mam  
attributable profit 可归属利润 p2NB~t7Z  
attributable share value 可归属股份价值 X8l1xD  
Auckland Stock Exchange 奥克兰证券交易所 Q-dHR i
  
auction 拍卖 "6NNId|Y  
auctioneer 拍卖商 M"$RtS|h  
audit 审计；核数 ]MA)='~  
Audit Commission 审计署 bQN4ozSi  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] by y
1MgQd  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 )RCqsFjK  
audit review 帐目审查 wPO@f~[Ji  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ohtn^o;C}  
audited account 审计帐目；经审计的帐目 _2!e!Z  
audited annual account 经审计的周年帐目 MdoWqpC  
audited balance sheet 经审计的资产负债表 9B;Sk]y  
auditor 核数师；核数主任；审计师 eP'kY(g8   
auditor's certificate 核数师证明书；审计师证明书 J%[N-  
auditor's report 核数师报告；审计师报告 T#^6u)  
Aussie bond 澳元债券 "KTnX#<0  
austerity budget 紧缩预算 {FmFu$z+[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 u/:Sf*;?  
Australia All Ordinaries Index 澳洲所有普通股票指数 "vRqtEBO@  
Australian Dollar [AUD] 澳元 gMK3o8B/  
Australian Options Market 澳大利亚期权市场 #/v_h6$  
Australian Securities Commission 澳洲证券事务监察委员会 Tx?@*Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
nPIR1Z  
Australian Stock Exchange 澳大利亚证券交易所 4a\+o]  
Austrian Schilling [ATS] 奥地利先令 ]jY)M<:J4  
authentication 认证；鉴证 n]{}C.C=  
authority to purchase 委托购买证；委购书 N
8(x),  
authorization 认可；核准；授权；授权书 .Zt/e>K&  
authorization by direction 指示授权 0JRBNh  
authorization by instruction 指令授权 v*]Xur6e}  
authorization by warrant 令状授权 YK+Z0ry  
authorization of unit trust 单位信托的认可 .6/p4OR|  
authorized agent 指定代理人 |2&mvjk@H  
authorized capital 法定资本 gLxyRbVI  
authorized clerk 出市员 dvWlx]'  
authorized dealer 认可交易商 K$vRk5U  
authorized financial institution 认可财务机构 J&Qy$itqg  
authorized fund 认可基金 {}C7VS1  
authorized fund house 获授权的基金公司；认可基金公司 -Jrc'e4K  
authorized institution 认可机构 1:s~ ]F@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;Wh[q*A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3Co>3d_  
authorized insurer 获授权保险人；获认可承保人 Cwa0!y5%  
authorized investment 特准投资项目 ^t%M  
authorized person 获授权人 i@j ?<  
authorized representative 获授权代表 <:7e4#  
authorized share capital 法定股本 b2f2WY |z>  
automated quotation system 自动报价系统 VM|)\?Q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] .MPOUo/e  
自动交易系统〔香港期货交易所有限公司〕 O xau
a  
automatic adjustment mechanism 自动调整机制 J& SuUh<  
automatic adjustment system 自动调整系统 z}N^`_ *  
Automatic Clearing House 自动票据交换所 ~4` ec   
automatic exchange rates accumulation system 自动化汇率累集系统 2}Plr{s9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 cCKda3v!O  
automatic teller machine [ATM] 自动柜员机 R#bV/7Ol  
autopay 自动转帐 0H]9$D  
available assets 可用资产 61wG:  
available fiscal reserve 现存财政储备 128 rly  
available profit 可用利润 m/B9)JzY  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ZS>/ 5  
average 平均；平均数；海损 (y4Eq*n%!  
average basic salary 平均基本薪金 cW/~4.v$  
average consumer expenditure 平均消费开支；一般消费开支 rtOW-cz  
average cost 平均成本 p 8Hv7*  
average cost of land production 增辟土地平均成本 Y tj>U  
average daily turnover 平均每日成交额 ] r+I D  
average daily wage rate 平均每日工资率 2xBGs9_Y  
average expenditure pattern 平均开支模式 yXl.Gq>]{  
average growth rate 平均增长率 s/^=WV  
average net fixed assets 固定资产平均净值 DYk->)   
average of relatives 相对价格平均数 /38Pp%
 
average price 平均价格 F qyJ*W\1  
average propensity to consume 平均消费倾向；一般消费倾向 dsoRPX']=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'N/%SRk  
average rate 平均率 JkEQ@x  
average revenue 平均收入；平均收益 -;.fU44O[#  
average stock 平均库存；平均存货 }(O kl1  
average yearly rent 平均年租 <sG>[\i  
avoidance of double taxation 避免双重课税 =n?@My?;  
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 ~z"->.u  
N.J:Qn`(  
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