一些有用的会计术语(也不知道发的地方对不对)A

A: B}Q.Is5  
A share Ａ股；甲类股份 f(Vr&X  
abatement of tax 减税；减扣免税额  .;ptgX  
ABN AMRO Bank N.V. 荷兰银行 dQD YN_  
above-the-line expenditure 线上项目支出；经常预算支出 _K(w&Kr  
above-the-line receipt 线上项目收入；经常预算收入 7Y`/w$  
ABSA Asia Limited 南非联合亚洲有限公司 xgw[)!g^\  
absolute change 绝对数值变更 {+CW_ce  
absolute expenditure 实际开支 q;&\77i$  
absolute guideline figure 绝对准则数字 FerQA9K)x  
absolute interest 绝对权益 QnsD,
F; /  
absolute order of discharge 绝对破产解除令 oPSucz&s  
absolute profit margin 绝对利润幅度 gq[|>Rs75  
absolute value 实值；绝对值 ,e6n3]W8  
absolutely vested interest 绝对既得权益 B d#D*
"gx  
absorbed cost 已吸收成本；已分摊成本 [,A*nU$  
absorption 吸收；分摊；合并 ^Ht!~So  
absorption rate 吸收率；摊配率；分摊率 )
bJS*#  
ACB Finance Limited 亚洲商业财务有限公司 vbH?[Zr?  
acceptable form of reciprocity 合理的互惠条件 $a'n{EP  
acceptable rate 适当利率；适当汇率 ^gP pmb<x  
acceptance agreement 承兑协议 ,BGaJ|k  
acceptance for honour 参加承兑 A*;I}F  
acceptor 承兑人；接受人；受票人 ya[][!.G  
acceptor for honour 参加承兑人 %,HuG-L  
accident insurance 意外保险 84xA/BRW  
Accident Insurance Association of Hong Kong 香港意外保险公会 F` /mcyf  
accident insurance scheme 意外保险计划 El3Y1g3+3  
accident year basis 意外年度基准 \k?Fu=@  
accommodation 通融；贷款 U?vG?{A  
accommodation bill 通融票据；空头票据 T#ktC0W]h  
accommodation party 汇票代发人 [1pWg^  
account balance 帐户余额；帐户结余 `a$-"tW~j  
account book 帐簿 ;?-A4!V,
 
account collected in advance 预收款项 QWqEe|}6  
account current book 往来帐簿 Q8]lz}  
account of after-acquired property 事后取得的财产报告 $)UMRG  
account of defaulter 拖欠帐目 0L3v[%_j"  
account payable 应付帐款 P?- #d\qi  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @FC|1=+  
account receivable 应收帐款 ZbmBwW_ 7  
account receivable report 应收帐款报表 \UBTNY,  
account statement 结单；帐单；会计财务报表 uBdS}U  
account title 帐户名称；会计科目 1}O&q6\"J  
accountant's report 会计师报告 *fz]Q>2ga  
Accountant's Report Rules 会计师报告规则 x
vx5@lx  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +M@,CbqD  
Accounting Arrangements 《会计安排》 H0!W:cIS;l  
accounting basis 会计基础
;,d^=:S6@  
accounting by Official Receiver 破产管理署署长呈交的帐目 F+%6?2J  
Accounting Circular 《会计通告》 (jR7D"I  
accounting class 会计类别 \6]Uj+  
accounting date 记帐日期；会计结算日期 9$]I3k  
accounting for money 款项核算 ccUI\!TD{/  
Accounting Officer 会计主任 Y9YE:s  
accounting period 会计报告期；会计期 T7F)'Mx<  
accounting policy 会计政策；会计方针 ??X3teO{  
accounting practice 会计惯例 <4l;I*:2&  
accounting principle 会计准则 [SnnOqWw  
accounting record 会计记录 0rnne L  
accounting report 会计报告 Z/Vb_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s&>U-7fx"  
Accounting Society of China 中国会计学会 %(f&).W  
accounting statement 会计报表 ssf.ef$  
accounting system 会计制度；会计系统 @-^jbmu^ P  
accounting transaction 会计事项；帐务交易 l1<]pdLTR  
accounting treatment 会计处理 dm;C @.ML  
accounting year 会计年度 ,{tz%\,%  
accretion 增值；添加 n'WhCrW  
accrual 应计项目；应累算数目 _
9y  
accrual basis 应计制；权责发生制 6),U(e%  
accrual basis accounting 应计制会计；权责发生制会计 puv/+!q  
accrue 应累算；应计 =f{)!uW<4  
accrued benefit 应累算利益 =g]Ln)jc  
accrued charges 应计费用 R 4= ~  
accrued cumulative preference share dividend 应累算的累积优先股股息 itH` s<E  
accrued expenses 应累算费用 17hFwo`  
accrued interest payable 应付利息；应计未付利息 `>kHJI4  
accrued interest receivable 应收利息；应计未收利息 4&)4hF  
accrued right 累算权益 K<BS%~,I  
accruing profit 应累算的利润 vdhwFp~Y  
accumulated fiscal reserve 累积财政储备 WF'Di4   
accumulated profit 累积利润；滚存溢利 l_?r#Qc7  
accumulated reserve 累积储备 0!Zp4>l\Z  
accumulation of surplus income 累积收益盈余 WTlR>|Zdn  
acquired assets 既得资产 **RW 9F
U  
acquisition 收购；购置；取得 bcVzl]9  
acquisition cost 购置成本 71g\fGG\  
acquisition expenses 购置费用 -#TF&-  
acquisition of 100% interest 收购全部股权 -XbO[_Wf  
acquisition of control 取得控制权 f( %r)%  
acquisition of fixed assets 购置固定资产 5V"Fy&}:  
acquisition of shell “买壳” s":\>  
acquisition price 收购价 5eP0W#  
act of God 天灾 [/P}1 c[)U  
acting partner 执事合伙人 ~8rVf+bg3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 VG)Y$S8.>  
active partner 积极参与的合伙人 8w 2$H  
active trading 交投活跃 !)!<.x  
actual circulation 实际流通 <KBzZ !n5  
actual cost 实际成本 aDDs"DXx  
actual expenditure 实际开支；实际支出 <@+>A$~0  
actual income 实际入息；实际收入；实际收益 }3^b1D>2O  
actual market 现货市场 G1:*F8q  
actual price 现货价；实际价格 W*S!}ZT`  
actual profit 实际利润 ;!k{{Xndd  
actual quotation 实盘；实际价位；实际报价 gwm}19JC  
actual year basis 按实际年度计算 f:w#r.]
 
actuals 实货  !623;  
actuarial investigation 精算调查 |z]O@@j$  
actuarial principle 精算原则 Xp_3EQl  
actuarial report 精算师报告 l.Psh7B2  
Actuarial Society of Hong Kong 香港精算学会 ".@}]z8  
actuarial valuation 精算师估值 nQ\)~MKd  
actuary 精算师 2D?V0>
/  
ad referendum agreement 暂定协议；有待覆核的协定 dn? #}^,"  
ad valorem duty 从价税；按值征税 QqF&lMH  
ad valorem duty system 从价税制 Syf0dp3  
ad valorem fee 从价费 &5x ]9   
ad valorem tariff 从价关税 #z(
J
Yw,  
additional allowance 额外免税额 x)^/3  
additional amount for unexpired risk 未过期风险的额外款额 vX9B^W||x  
additional assessable profit 补加应评税利润 #]g9O?0$  
additional assessment 补加评税 )bl'' yO  
additional commitment 额外承担 {6/Yu:;  
additional commitment vote 额外承担拨款 *E"OQsIl  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7H,p/G?]k  
additional dependent parent allowance 供养父母额外免税额 \v*WI)]  
additional provision 额外拨款 6+Y^A})(F-  
additional stamp duty 附加印花税 P%CNu  
additional tax 补加税罚款；补加税款 }@+{;"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 W5&;PkhQ6  
adjudged bankrupt 被裁定破产 0E
A<ip  
adjudicated bankrupt 裁定破产人 G`Ix-dADJm  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =7*k>]o  
adjudication of bankruptcy 裁定破产；宣告破产 );m7;}gE  
adjudication of insolvency 裁定无力偿还债务 sz7|2OV"  
adjusted actual 经调整的实数；调整后的实数 >k\lE(  
adjusted current assets 经调整的流动资产；调整后的流动资产 &*w)/W  
adjusted figure 经调整的数字；调整后的数额 Gtyy^tz[  
adjusted liabilities 经调整的负债；调整后的负债 !)nA4l=S#  
adjusted loss 经调整的亏损；调整后的亏损 :(^,WOf  
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 Sz"rp9x+  
adjusted profit 经调整的利润；调整后的利润 ec$kcD!  
adjusted surplus 经调整的盈余额；调整后的盈余额 cb9ndZ)v.  
adjusted value 经调整的价值；调整后的价值 h_SDW %($  
adjustment 调整；修订；理算〔保险〕 D:r+3w:l]  
adjustment centre 调剂中心 _@U11|  
adjustment lag 调整过程的时间差距；调整时差 &+K:pU?[$  
adjustment mechanism 调整机制 ?6m6 4{M  
adjustment of loss 亏损调整 0/vmj,&B(  
adjustment process 调整过程；调整程序 7,pn0,HI  
adjustment range 调整幅度 0_A|K>7  
administered exchange rate 受管制汇率 $@wTc  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 o1dECLQa  
administration expenses 行政费用 C2Pw;iK_t  
administration fee 手续费；行政费 J7p'_\  
administration in bankruptcy 破产管理 pOe"S  
administration order 遗产管理令 2#^@awJ ?  
administrator 管理人；遗产管理人 )`*=P}D  
administrator of the estate 遗产管理人 ['G@`e*\  
admission of debt 债项承认书  hxedQvW  
admission of proof 接纳债权证明 l9zkx'xt.-  
advance 放贷款项；垫付款项；预支款项；预付款项 O6P{+xj$  
advance account 暂支帐目；预付款帐户 oX;D|8
f  
advance compensation 预付补偿金 App9um3:  
advance from shareholder 股东垫款 + Q $Jq  
advance pending reimbursement 预支以待日后付还 ;I#f:UQ  
advanced economy 先进经济体系 |k3^ eeLk  
advancement 预付；预付财产 `<3/k  
advances warrant 垫款令 sfN6ro  
advancing 贷出 V>Zw" #Q  
adverse balance 逆差 7e`ylnP!  
adverse exchange 逆汇 j$he5^GC  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;QiSz=DyA  
advice for collection 托收通知书 k9'`<82Y  
advice of drawing 提款通知书；汇票通知书 ^xpiN
P!?a  
advice of payment 付款通知 Pd~{XM,yfW  
Advisory Committee [Securities and Futures Commission] C `>1x`n  
谘询委员会〔证券及期货事务监察委员会〕 S(c&XJR  
Advisory Committee on Diversification 经济多元化谘询委员会 !^,<nP  
affidavit 誓章；遗产申报誓章 BnB]]<gO"  
affidavit of no receipt 述明无收款的誓章 t3w:!'Ato  
affiliate 联号；联营公司；附属公司 ]<zjD%Ez  
affiliated company 附属公司；联号；联营公司 [Ju5O[o  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 o-m9}pV  
affordability 负担能力 5 wT e?  
African Development Bank [AfDB] 非洲开发银行
.5'_5>tkv  
after-acquired property 事后取得的财产 2<  "-  
after-hours dealing 市后交易 @u.%z# h"1  
after-tax profit 税后盈利；税后利润；税后溢利 7a0kat'\  
agency agreement 代理协议 Lwzk<+>w^  
agency expenses 代理机构的开支 +im>|  
agency fee 代理费 ZbZCW:8>k  
Agency Law 《代理法》 g~A~|di|  
agent 代理人；承销人
^O9_dP:  
agent of company 公司代理人 Kb/w+J S  
agent's fee 代理人费；经纪费 8vuA`T!~G  
aggregate 总计；总数；总体数字 j~'a %P  
aggregate amount 总款额；总额 qkg`4'rLg  
aggregate assets and liabilities 总体资产与负债 m7F"kD  
aggregate at constant price 按固定价格计算的总体数字 bH7 lUS~  
aggregate demand 总需求 Y >83G`*}b  
aggregate gross position 总持仓量 I|SQhbi  
aggregate limit 总限额 lV*dQwa?i  
aggregate of salaries tax 合计薪俸税 'H]&$AZ;@
 
aggregate performance 总体表现；总体业绩 #7Pnw.s3zz  
aggregate supply 总体供应 q\`0'Z,  
aggregate surplus 总盈余 >7[o=!^:4  
aggregate total 整体总额 {Y(#<UDM  
aggregate value 总值；合计价值 Q8~|0X\
.g  
aggregated basis 合计基准 DC5^k[m  
aggregated net chargeable income 合计应课税入息实额 S%sD#0l  
aggregation 合并计算；合计；总和 |P
>Yf0  
aggregation of incomes of husband and wife 夫妇入息合并计算 n@`:"j%s_  
aggregation of property 财产的总和 /jtU<uX  
agio 差价；贴水 v{T%`WuPRf  
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》  s_p\ bl.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 4|]0%H~n6  
《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》 [|&V$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9c}mAg
4  
《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》 `L=d72:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [@PD[-2QG3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >,&@j,?']  
agreement for a settlement 授产协议 65>1f  
agreement for assignment 转让协议 ;4!,
19AT  
agreement for sale 售卖协议；买卖协议 mF@)l]UZ'  
agreement for sale and purchase 买卖协议 GjfPba4>  
agreement for the payment of interest 支付利息协议 T"tR*2HwSd  
agreement for the repayment of money 还款协议 w`Ss MI  
agreement of reinsurance 再保险协议 [ 1$p}
x  
Agricultural Bank of China 中国农业银行 GgNqci,  
air passenger departure tax 飞机乘客离境税 &6#>a"?"  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 FS1> J%P  
airport tax 机场税 3rUuRsXn  
alcohol duty 酒精税 )qL
UHE=  
alienation 让与；让渡；转让 mk'$ |2O  
alimony 生活费；赡养费 sb3k? q  
All Ordinaries Index [AOI] 所有普通股指数 y-/,,,r  
all risks 全险；综合险 M(8Mj[>>Rj  
All Sales Record for Stock Market 《股票市场成交报告》 h5do?b v!  
Allied Capital Resources Limited 新联财务有限公司 zBKfaQI,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?##3E, /"9  
allocation letter 拨款信件 Z +vT76g3  
allocation of fund 分配款项；预留款项 ~@Wg3'&  
allocation of profit 利润分配；溢利分配 .C=I~Z  
allocation warrant 拨款令 W|yFjE&dr  
allotment 分配；配股 68 *~5]  
allotment notice 股份配售通知；配股通知 V(^aG=TaW:  
allotment of shares 股份分配 :CR1Oy9  
allowable 可获宽免；免税的 6 #vc"5@M  
allowable business loss 可扣除的营业亏损 !go$J]T  
allowable expenses 可扣税的支出 + bU*"5"  
allowance 免税额；津贴；备抵；准备金 {+SshT>J  
allowance for debts 债项的免税额 b;K];o-/f  
allowance for depreciation by wear and tear 耗损折旧免税额 qIC9L"I  
allowance for funeral expenses 殡殓费的免税额 WCpCWtmy  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :=J^"c  
allowance for repairs and outgoings 修葺及支出方面的免税额 DJ
:N  
allowance to debtor 给债务人的津贴  el"XD"*  
alteration of capital 资本更改 6M/*]jLq4  
alternate trustee 候补受托人 '20
SoVp  
amalgamation 合并 F70_N($i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wyVQV8+&>  
ambit of charges 征税范围；收费范围 A;'*>NS  
amended valuation 经修订的估值 'ZUB:R@[  
American Commodities Exchange 美国商品交易所 6iZ:0y0t+6  
American Express Bank Limited 美国运通银行 ,e{|[k  
American Stock Exchange 美国证券交易所 ))<1"7D^^  
amortization 摊销 kYl')L6  
amount due from banks 存放银行同业的款项 O9_S"\8]@  
amount due from banks abroad 存放海外银行同业的款项 7F;dLd'  
amount due from holding companies 控股公司欠款 ~*-%tFSv  
amount due from local banks 存放本港银行同业的款项 ' thEZ  
amount due to banks 银行同业的存款 "8%z,lHw  
amount due to banks abroad 海外银行同业的存款 ~dm/U7B:  
amount due to holding companies 控股公司存款 -UMPt"o  
amount due to local banks 本港银行同业的存款 kR1dk4I4  
amount due to outport banks 外埠银行同业的存款 K@0/iWm*  
amount for note issue 发行纸币的款额 ,o{|W9  
amount of bond 担保契据的款额 1yg5d9  
amount of consideration 代价款额 l[cBDNlrC;  
amount of contribution 供款数额 N;6@f*3_i  
amount of indebtedness 负债款额 /ad]p
dF  
amount of principal of the loan 贷款本金额 hHoc>S6^M  
amount of rates chargeable 应征差饷数额 @S>$y5if  
amount of share capital 股本额 )dM
Xn2O  
amount of sums assured 承保款额 ?;c&5'7ct  
amount of variation 变动幅度 <8SRt-Cr  
amount of vote 拨款数额 KXtc4wr
a  
amount payable 应付款额 `PH*tdYrh  
amount receivable 应收款额 iax6o+OG|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F\H^=P  
analysis 分析 Jm5&6=  
ancillary risk 附属风险 { yvKUTq`  
annual account 周年帐目；周年帐目报表；年度决算；年结 #dKHU@+U"  
annual accounting date 年结日期 yOQEF\  
annual allowance 每年免税额；年积金；年度津贴；年津 \dG#hH4ZD  
annual balance 年度余额 M.loG4r!
 
annual disposable income 每年可动用收入 u]Eyb),Gy  
annual estimates 周年预算 *@
C]\)  
annual fee 年费 mH/$_x)o  
annual general meeting 周年大会 `~.0PnHf  
annual growth rate 年增率；每年增长率 @
|1/yQgi  
annual long-term supplement 长期个案每年补助金 * I{)8  
annual pensionable emolument 可供计算退休金的年薪 )HFl 0[vT  
annual report 年报 TfFuHzZZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {TWgR2?{C  
annual return 周年报表；周年申报表；每年报税表格 R=/6bR57  
Annual Return Rules 《周年报表规则》 L 2Z9g`>  
annual review of consumer prices 每年消费物价回顾 3H'+7
[~qH  
annual roll-forward basis 逐年延展方式 m$UrY(6d  
annual salary 年薪 {Yp;R  
annual statement 年度报表；年度决算表 HJh9<I  
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 Y>N`(  
annuitant 年金受益人 /P8`)?f~y  
annuity 年金 DKzP)!B "  
annuity contract 年金合约 #G/ _FRo`  
annuity on human life 人寿年金 k\~A\UIYo  
antecedent debt 先前的债项 S(b5Gj
/Kd  
ante-dated cheque 倒填日期支票 OGC|elSM  
anticipated expenditure 预期开支 [8b,}i 1  
anticipated net profit 预期纯利 a33SY6.  
anticipated revenue 预期收入 %mv9+WJN.  
anti-inflation measure 反通货膨胀措施 u{/!BCKE  
anti-inflationary stance 反通货膨胀立场 qUMM}ls  
apparent deficit 表面赤字 bO:m^*  
apparent financial solvency 表面偿债能力 u3Jsu=Nx-  
apparent partner 表面合伙人 ^&|$&7  
application for personal assessment 个人入息课税申请书 |RdiM&C7  
application of fund 资金应用 ;?A?1q8*  
application to release as liquidator and to destruct the books of accounts and documents T&5dF9a  
申请免除清盘人职务及毁灭帐簿与文件 K
ioD/  
appointed actuary 委任精算师 ZYBK'&J4m  
appointed auditor 委任核数师；委任审计师 h>l  
appointed trustee 委任的受托人 P!Mz5QZ+  
appointer 委任人 A)X 'We  
apportioned pro rata 按比例分摊 "E><:_,\  
apportionment 分配；分摊 t\p_QWnF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ua'dm6",:  
apportionment formula 分摊方程式 dE_I=v  
apportionment of estate duty 遗产税的分摊 DJF-J#  
appraisal 估价；评估 OcB
n1k.  
appreciable growth 可观增长 r$7D;>*O{  
appreciable impact 显着影响 c20'{kH  
appreciable increase 可观增长 Hsoe?kUHF  
appreciation 增值；升值 o#IQz_  
appreciation against other currencies 相对其他货币升值 b,7@)sZ*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9=-!~_'1-  
appreciation tax 增值税 
e?&4;  
appropriation 拨款；拨用；拨付 l*l(QvN_  
appropriation account 拨款帐目 [P*w$Hn  
Appropriation Bill 拨款法案 TAbC-T.EV  
appropriation-in-aid system 补助拨款办法 bN#)F    
approved assets 核准资产 I'_.U]An  
approved basket stock 认可一篮子证券 (S@H'G"  
approved budget 核准预算 r}gp{Pf7e  
approved charitable donation 认可慈善捐款 +bj[.  
approved charitable institution 认可慈善机构 `_+j+  
approved currency 核准货币；认可货币 ^<@9ph  
approved estimates 核准预算 #Moju  
approved estimates of expenditure 核准开支预算 fy|Ae  
approved overseas insurer 核准海外保险人 9J$z/j;X  
approved overseas trust company 核准海外信托公司 fYU-pdWPT  
approved pooled investment fund 核准汇集投资基金 O*<,lq 0K  
approved provident fund scheme 认可公积金计划 bB^SD] }C  
approved provision 核准拨款 E+65  
approved redeemable share 核准可赎回股份 *+E9@r=HF  
approved regional stock 认可地区性证券 D\:~G}M  
approved retirement scheme 认可退休金计划 y3 {om^ f  
approved subordinated loan 核准附属贷款 quB.A7~^=  
arbitrage 套戥；套汇；套利 CVi3nS5Yl  
arbitrageur 套戥者；套汇者 SGU~LW&  
arbitrary amount 临时款项 pGy]t  
arrangement 措施；安排；协定 ?1I0VA']  
arrears 欠款 Mb I';Mq  
arrears of pay 欠付薪酬 Tv;|K's'  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]0HlPP:2  
articles of association 组织章程；组织细则；组织章程细则 O?ZCX_R:L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [-@Lbu-|  
ascertainment of profit 确定利润 F
afOd9>AO  
"Asia Clear" “亚洲结算系统” .<|7BHL  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +^c;4-X 0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >Fzu]G4]  
Asian Development Fund [ADF] 亚洲发展基金 !J}Bv  
Asian dollar bond 亚洲美元债券 Xegg2.Kk  
Asian dollar market 亚洲美元市场 ;UU+:~  
Asian dollar rate 亚洲美元利率 ak?XE4-N  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /lQGFLZL  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~PT(/L  
asked price 沽盘；喊价；索价；卖方报价 crJyk#_  
assessable income 应评税入息 OG_2k3v  
assessable loss 应评税亏损 zl: 5_u=T  
assessable profit 应评税利润 W@^O'&3d  
assessable value 应评税值 c%uX+\-$  
assessed profit 估定利润 `]^JOw5o  
assessed value 经评估价值 N'fE^jqU  
assessment 评税；评定；估价；评税单 %#rH~E  
assessment number 评税编号；估价编号 3N)
bJ  
assessment of additional tax 补加税评税 3B(6^iS  
assessment of performance 业绩评估；实绩评价 \advFKN  
Assessor 评税主任 zL@ZNH  
asset price bubbles 资产价格泡沫 pZ/aZg1Ld  
asset-backed securities 具资产保证的证券 S-"&#OfWg<  
assets accretion 资产增值 +_8*;k@F'  
assets and liabilities 资产与负债 r@3VN~  
assets betterment statement 资产递增表；资产改进表 =<.8  
assets lending 实物放款；有抵押贷款 0R,?$qM\  
assets of the company passing on the death 死者去世时转移的公司资产
VP$`.y  
assets pledged as security for liabilities 用作负债抵押的资产 'm@0[i  
assets portfolio 资产投资组合 "28b&pm  
assets price 资产价格 Cwxy~.mI  
assets quality 资产质素 Tn+6:<OFdO  
assets realization 资产变现 Q'] _3  
assets refinancing arrangement 资产再集资安排 i#t)tM
"  
assets securitization 资产证券化 -E4e8'P;5  
assets situated outside Hong Kong 在香港以外地方的资产 1/Pou)D  
assets stripping 削减资产；拆卖资产 \c&%F=1+*  
assets value 资产值 ?hh
4M  
assignee 承让人 HR55|`]  
assignment 转让；转让书；转让契 ;zD1#dD
 
assignment of interest 权益转让 A0SEzX({[  
assignment of letters patent and trade mark 专利证书及商标转让 -.|V S|y  
assignment of property 物业转让；物业转让书 C?e1 a9r  
assignment right 转让权 .0:twj  
assignor 转让人 [s-Km/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Uhc2`r#q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 yWa-iHWC
 
associate member 附属会员 *5k" v"NM(  
associated body corporate 相联法人团体 ZM/*cA!"  
associated company 相联公司；联属公司 n|vIo)  
associated corporation 相联法团 -X~VXeg  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] I3QK~ V*j)  
公认会计师公会〔英国〕 T`f6`1x  
Association of Futures Exchange Brokers 香港期货经纪协会 nV-A0"z_&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W6t"n_%?"  
association of underwriters 承保人组织 LYPjdp2>"o  
assumption of control 接管 W'2|hP  
assurance 担保；保险；转易；转易书 {I|iUfy  
assurance of interest 权益的转易 hL#5:~(  
at 19XX price 按一九ＸＸ年价格计算 $UMxO`F  
at a discount 按赔价计算；按贴水价格计算；打折扣
u@\]r 1  
at a premium 按溢价计算；按升水价格计算 GZ#6}/;b  
at call 通知付款；按通知 gaaW:**y  
at constant market price 按固定市价计算 0^4uZeW?  
at constant price 按固定价格计算 ZPWY0&9  
at cost 按成本计算 k&4@$;Ap  
at current market price 按当时市价计算；按现时市价计算 3jIi$X06  
at current price 按当时价格计算；按现时价格计算 =dD<[Iz6  
at factor cost 按要素成本计算；按生产要素成本计算 ?b0VB  
at money-of-the-day price 按付款当日价格计算 MR/jM@8  
at or better 按指定或较佳价位〔买卖指令〕 (MiEXU~v  
at par 按面值计算；平价 TC1#2nE&T  
at sight 见票即付 k:nR'TI  
at the close 按收市盘 ;7"}I  
at the opening 按开市盘 ^w.x~#zI  
attestation 见证；见证条款 JPQ[JD^]  
at-the-money option 平价期权 W is_N3M  
attorney 受权人；受托代表人 'v.i' 6  
attornment 新拥有人承认书 )A9K
9pZj  
attributable profit 可归属利润 D.H$4[u;j  
attributable share value 可归属股份价值 wt4uzg8  
Auckland Stock Exchange 奥克兰证券交易所 |;o#-YosP  
auction 拍卖 rxu 6 #v F  
auctioneer 拍卖商 >s}bq#x  
audit 审计；核数 &B\tcF  
Audit Commission 审计署 F gM<2$h  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _D:#M  
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〕 N.OC _H&  
audit review 帐目审查 wkK61ah6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 0[@9f1Nk4  
audited account 审计帐目；经审计的帐目 c#M'Mye  
audited annual account 经审计的周年帐目 (.,`<rXw  
audited balance sheet 经审计的资产负债表 \TSt  
auditor 核数师；核数主任；审计师 3!M;Z7qF]  
auditor's certificate 核数师证明书；审计师证明书 beFVjVVHq  
auditor's report 核数师报告；审计师报告 rr fL[  
Aussie bond 澳元债券 ;/#E!Ja/u  
austerity budget 紧缩预算 nj99!"_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @O#4duM4Qz  
Australia All Ordinaries Index 澳洲所有普通股票指数 kVk^?F  
Australian Dollar [AUD] 澳元 5K13   
Australian Options Market 澳大利亚期权市场 8Czy<}S<G  
Australian Securities Commission 澳洲证券事务监察委员会 gNJ,Bj Pd  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 jA R@?X  
Australian Stock Exchange 澳大利亚证券交易所 k;PQVF&E  
Austrian Schilling [ATS] 奥地利先令 DQM\Y{y|3  
authentication 认证；鉴证 d:C-   
authority to purchase 委托购买证；委购书 _IJPZ'Hr  
authorization 认可；核准；授权；授权书 Q6Z%T.1  
authorization by direction 指示授权 Q#8}p
Bw  
authorization by instruction 指令授权 7Wb:^.d g  
authorization by warrant 令状授权 ,Ju

f  
authorization of unit trust 单位信托的认可 qepsR/0M  
authorized agent 指定代理人 l$D]*_ jc,  
authorized capital 法定资本 EotZ$O=  
authorized clerk 出市员 m`!C|?hu  
authorized dealer 认可交易商 `f`\j -Lu  
authorized financial institution 认可财务机构 _y&m4Vuu  
authorized fund 认可基金 !4cR&@[  
authorized fund house 获授权的基金公司；认可基金公司 E\Hhi.-  
authorized institution 认可机构 {"l_x]q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 R,CFU l7Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 L6yRN>5aE  
authorized insurer 获授权保险人；获认可承保人 &/*XA  
authorized investment 特准投资项目 ]YQ[ )  
authorized person 获授权人 >=-w2&  
authorized representative 获授权代表 v# ab2  
authorized share capital 法定股本 O1IR+"0  
automated quotation system 自动报价系统 =M^4T?{T  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZKTOif}  
自动交易系统〔香港期货交易所有限公司〕 UA$ XjP  
automatic adjustment mechanism 自动调整机制 So?SBh1C  
automatic adjustment system 自动调整系统 O,6Upk  
Automatic Clearing House 自动票据交换所 1lZl10M:f  
automatic exchange rates accumulation system 自动化汇率累集系统 N%!8I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 iErY2~?  
automatic teller machine [ATM] 自动柜员机 ~;O|$xL  
autopay 自动转帐 .VN"j  
available assets 可用资产 )O~LXK=b  
available fiscal reserve 现存财政储备 @.e
bQR-:H  
available profit 可用利润 v'0A$`w`  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Ovh  
average 平均；平均数；海损 z?`&HU Nf  
average basic salary 平均基本薪金 mY?^]3-_  
average consumer expenditure 平均消费开支；一般消费开支 {#N](yUm  
average cost 平均成本 #UL:#pY  
average cost of land production 增辟土地平均成本 22S4q`j  
average daily turnover 平均每日成交额 }I<r=?  
average daily wage rate 平均每日工资率 9X&Xc  
average expenditure pattern 平均开支模式 8B;wn<O  
average growth rate 平均增长率 H%NIdgo}  
average net fixed assets 固定资产平均净值 =jIB5".  
average of relatives 相对价格平均数 T X.YTU  
average price 平均价格 _cdrz)T  
average propensity to consume 平均消费倾向；一般消费倾向 @ SaU2  
average propensity to save 平均储蓄倾向；一般储蓄倾向 s7=CH  
average rate 平均率 V8ka*VJ(B  
average revenue 平均收入；平均收益 B9pro%R1Bo  
average stock 平均库存；平均存货 j+AAhn  
average yearly rent 平均年租 n;8[WR)  
avoidance of double taxation 避免双重课税 GlYNC&,VL  
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 TUoEk  
UN#XP$utY  
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