一些有用的会计术语(也不知道发的地方对不对)A

A: Og1Hg B3v  
A share Ａ股；甲类股份 &UQP9wS4v  
abatement of tax 减税；减扣免税额 /Py`a1  
ABN AMRO Bank N.V. 荷兰银行 U]Fnf?(  
above-the-line expenditure 线上项目支出；经常预算支出 /6FPiASbS  
above-the-line receipt 线上项目收入；经常预算收入 Q"k #eEA  
ABSA Asia Limited 南非联合亚洲有限公司 b\vL^\bX8  
absolute change 绝对数值变更 4oPr|OKj{*  
absolute expenditure 实际开支 _SrkR7  
absolute guideline figure 绝对准则数字 T,uJO<  
absolute interest 绝对权益 +7Qj%x\  
absolute order of discharge 绝对破产解除令 u>.>hQ  
absolute profit margin 绝对利润幅度 $aY:Z_s  
absolute value 实值；绝对值 Ubv_a  
absolutely vested interest 绝对既得权益 }g"K\x:Z  
absorbed cost 已吸收成本；已分摊成本 es1'z.UJ  
absorption 吸收；分摊；合并 `L @`l  
absorption rate 吸收率；摊配率；分摊率 Uc0S
b  
ACB Finance Limited 亚洲商业财务有限公司 OSkBBo]~z  
acceptable form of reciprocity 合理的互惠条件 V4. }wz_Y  
acceptable rate 适当利率；适当汇率 Wdp4'rB  
acceptance agreement 承兑协议 `aM8L  
acceptance for honour 参加承兑 ?Lem|zo  
acceptor 承兑人；接受人；受票人 i%otvDn1  
acceptor for honour 参加承兑人 t+aE*Q  
accident insurance 意外保险 L[Y|K%
;~  
Accident Insurance Association of Hong Kong 香港意外保险公会 +ooQ-Gh  
accident insurance scheme 意外保险计划 M5{vYk>,1Q  
accident year basis 意外年度基准 yb-/_{Y  
accommodation 通融；贷款 84c[Z  
accommodation bill 通融票据；空头票据 GE#LcCa  
accommodation party 汇票代发人 ~2}^ -,  
account balance 帐户余额；帐户结余 jO5Wemqf  
account book 帐簿 &P(vm@*  
account collected in advance 预收款项 VMW<?V 2Z  
account current book 往来帐簿 u4~(0  
account of after-acquired property 事后取得的财产报告 ,QHn} 3fW  
account of defaulter 拖欠帐目 W C3b_ia  
account payable 应付帐款 An=Q`Uxt/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 s/OXZ<C|  
account receivable 应收帐款 QW>(LGG=  
account receivable report 应收帐款报表 [KsVI.gn  
account statement 结单；帐单；会计财务报表 EK}QjY[i  
account title 帐户名称；会计科目 .KxE>lJbqM  
accountant's report 会计师报告 :s
nn-e0l  
Accountant's Report Rules 会计师报告规则 l?zWi[Zf  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }\d3   
Accounting Arrangements 《会计安排》 2"B3Q:0he|  
accounting basis 会计基础 0zqTX< A  
accounting by Official Receiver 破产管理署署长呈交的帐目 aR0v qRF  
Accounting Circular 《会计通告》 etL)T":XV  
accounting class 会计类别 *Bx'g| u  
accounting date 记帐日期；会计结算日期  DZ&AwF  
accounting for money 款项核算 K9Bi2/N  
Accounting Officer 会计主任 ?`Som_vKO  
accounting period 会计报告期；会计期 &>z}u&oF
 
accounting policy 会计政策；会计方针
YbE1yOJ&m  
accounting practice 会计惯例 f2FGod<CzN  
accounting principle 会计准则 WyJXT.  
accounting record 会计记录 k?'PCV  
accounting report 会计报告 \:-N<[   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Tp%4{U/0`  
Accounting Society of China 中国会计学会 Q)ZkUmW  
accounting statement 会计报表 Ujss?::`G  
accounting system 会计制度；会计系统 ot.R Gpg%  
accounting transaction 会计事项；帐务交易 ;@I}eZ,f$  
accounting treatment 会计处理 Mta;
6<  
accounting year 会计年度 Y\ G^W8  
accretion 增值；添加 -~imxPmZ  
accrual 应计项目；应累算数目 RYKV?f#[H  
accrual basis 应计制；权责发生制 +hd1|qa4  
accrual basis accounting 应计制会计；权责发生制会计 .@;,'Xw1~  
accrue 应累算；应计 ^1NtvQe@Y\  
accrued benefit 应累算利益 e3{L%rQE  
accrued charges 应计费用 1@A*Jj[R%  
accrued cumulative preference share dividend 应累算的累积优先股股息 0 ;ov^]  
accrued expenses 应累算费用 fY9/u=  
accrued interest payable 应付利息；应计未付利息 8v']>5S]#  
accrued interest receivable 应收利息；应计未收利息 Id'@!U:NA  
accrued right 累算权益 POvpaPAZ<  
accruing profit 应累算的利润 "ktC1y1  
accumulated fiscal reserve 累积财政储备 &_y+hV{  
accumulated profit 累积利润；滚存溢利 7Om)uUjU4  
accumulated reserve 累积储备 S~4HFNe^&  
accumulation of surplus income 累积收益盈余 Zc57]~  
acquired assets 既得资产 "6%vVi6  
acquisition 收购；购置；取得 Y&_1U/}h  
acquisition cost 购置成本 =AJ I3'x  
acquisition expenses 购置费用 7&9'
=G  
acquisition of 100% interest 收购全部股权 Zx}.mt#}8  
acquisition of control 取得控制权 =m=utd8  
acquisition of fixed assets 购置固定资产 zVs|go>F  
acquisition of shell “买壳” #]5|Qhrr+  
acquisition price 收购价 Q.[^5 8  
act of God 天灾 to*<W,I  
acting partner 执事合伙人 q7%eLJ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5-pz/%,  
active partner 积极参与的合伙人 T4{&@b 0*  
active trading 交投活跃 ]]Da/^K=Z  
actual circulation 实际流通 e/h7x\Z  
actual cost 实际成本 8M;G@ Q80  
actual expenditure 实际开支；实际支出 6axmH~_  
actual income 实际入息；实际收入；实际收益 '((Ll  
actual market 现货市场 DqHVc)9  
actual price 现货价；实际价格 g$*VA} s  
actual profit 实际利润 weiqt *,8  
actual quotation 实盘；实际价位；实际报价 K*Tvo`  
actual year basis 按实际年度计算 GcPhT  
actuals 实货 tEl4 !vA  
actuarial investigation 精算调查 ;{inhiySN  
actuarial principle 精算原则 WwDxZ>9jw  
actuarial report 精算师报告 A fctycQ-  
Actuarial Society of Hong Kong 香港精算学会 l@om2|B  
actuarial valuation 精算师估值 \$h LhYz-  
actuary 精算师 l<$c.GgFd  
ad referendum agreement 暂定协议；有待覆核的协定 s:/.:e_PU  
ad valorem duty 从价税；按值征税 ngN_,x7yc  
ad valorem duty system 从价税制 ^50/.Z>  
ad valorem fee 从价费 @.X}S"yr  
ad valorem tariff 从价关税 0R2
AhA#  
additional allowance 额外免税额 uOrv
mb  
additional amount for unexpired risk 未过期风险的额外款额 (d
F4F4`{  
additional assessable profit 补加应评税利润 ^9UF Pij"  
additional assessment 补加评税 QPfS3%p`  
additional commitment 额外承担 9c=_p'G3Fw  
additional commitment vote 额外承担拨款 #={L!"3?e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E#FyL>:.h  
additional dependent parent allowance 供养父母额外免税额 'g
ojP  
additional provision 额外拨款 5Ffz^;i  
additional stamp duty 附加印花税 RfwTqw4@  
additional tax 补加税罚款；补加税款 q'?:{k$%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 k852M^JP  
adjudged bankrupt 被裁定破产 3HA$k[%7P  
adjudicated bankrupt 裁定破产人 ?Ib/}JST  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0\jOg  
adjudication of bankruptcy 裁定破产；宣告破产 6Bp{FOj:Ss  
adjudication of insolvency 裁定无力偿还债务 [,a O*7N  
adjusted actual 经调整的实数；调整后的实数 GfU+'k;9  
adjusted current assets 经调整的流动资产；调整后的流动资产 v) q6  
adjusted figure 经调整的数字；调整后的数额 MOG[cp  
adjusted liabilities 经调整的负债；调整后的负债 v[6BESu  
adjusted loss 经调整的亏损；调整后的亏损 %1]2+_6  
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 ?8(`tS(_?  
adjusted profit 经调整的利润；调整后的利润 :u{0M&  
adjusted surplus 经调整的盈余额；调整后的盈余额 5e,Dk0d  
adjusted value 经调整的价值；调整后的价值 LZG^\c$  
adjustment 调整；修订；理算〔保险〕 _A)<"z0E  
adjustment centre 调剂中心 9kP!O_  
adjustment lag 调整过程的时间差距；调整时差 7Yxy2[  
adjustment mechanism 调整机制 *ftJ(  
adjustment of loss 亏损调整 ?4Z0)%6  
adjustment process 调整过程；调整程序 asW1GZO  
adjustment range 调整幅度 ,/W<E  
administered exchange rate 受管制汇率 WytCc>oL  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3_T'TzQu  
administration expenses 行政费用 uPV,-rm[F_  
administration fee 手续费；行政费 5!Z+2Cu]  
administration in bankruptcy 破产管理 1qUdj[Bj  
administration order 遗产管理令 }]zmp/;a  
administrator 管理人；遗产管理人 ;.W0Aa  
administrator of the estate 遗产管理人 S53%*7K.  
admission of debt 债项承认书 i&>,aiH@  
admission of proof 接纳债权证明 %TG$5')0  
advance 放贷款项；垫付款项；预支款项；预付款项 9rao&\eH  
advance account 暂支帐目；预付款帐户 4'54  
advance compensation 预付补偿金 2ZtqZ64i  
advance from shareholder 股东垫款 #K!Df%,<  
advance pending reimbursement 预支以待日后付还 ,mYoxEB kl  
advanced economy 先进经济体系 >W'SG3Hmc  
advancement 预付；预付财产 jD^L<  
advances warrant 垫款令 $hSu~}g  
advancing 贷出 yK?~XV:  
adverse balance 逆差 Hs=!.tZ,  
adverse exchange 逆汇 q 8=u.T  
advertisement addressed to shareholders 在报章刊登的致股东通告 0uU%jN$  
advice for collection 托收通知书 Z{p6Q1u  
advice of drawing 提款通知书；汇票通知书 HxY,
R^  
advice of payment 付款通知 C3@.75-E  
Advisory Committee [Securities and Futures Commission] @gi Y  
谘询委员会〔证券及期货事务监察委员会〕 EkSTN  
Advisory Committee on Diversification 经济多元化谘询委员会 mZ;yk(  
affidavit 誓章；遗产申报誓章 1wc -v@E  
affidavit of no receipt 述明无收款的誓章 DJQ]NY|  
affiliate 联号；联营公司；附属公司 _;B!6cRLps  
affiliated company 附属公司；联号；联营公司 6>=>Yj  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pXFNK"jm  
affordability 负担能力 N^ D/}n  
African Development Bank [AfDB] 非洲开发银行 fSqbGoIQ  
after-acquired property 事后取得的财产 f6L_uk`{  
after-hours dealing 市后交易 jq0tMTb%L  
after-tax profit 税后盈利；税后利润；税后溢利 ){YPP!8cI  
agency agreement 代理协议 4(aesZ8h  
agency expenses 代理机构的开支 jm-0]ugY&`  
agency fee 代理费 }=;>T)QmMO  
Agency Law 《代理法》 xD\Km>|i  
agent 代理人；承销人 u=E?N:I~F  
agent of company 公司代理人 Q5,@P?  
agent's fee 代理人费；经纪费 "j a0,%3  
aggregate 总计；总数；总体数字 V
e8!  
aggregate amount 总款额；总额 j^%i?BWw  
aggregate assets and liabilities 总体资产与负债 |O4A+S  
aggregate at constant price 按固定价格计算的总体数字 @eTsS%f2  
aggregate demand 总需求 ax^${s|{-  
aggregate gross position 总持仓量 K%pmE?%,8  
aggregate limit 总限额 Tc88U8Gc  
aggregate of salaries tax 合计薪俸税 Y$ChMf  
aggregate performance 总体表现；总体业绩 z}Z`kq+C  
aggregate supply 总体供应 5R=lTx
/Hj  
aggregate surplus 总盈余 rp'fli?0e  
aggregate total 整体总额 xeI ,Kz."  
aggregate value 总值；合计价值 +1)C&:  
aggregated basis 合计基准 /hX"O?^  
aggregated net chargeable income 合计应课税入息实额 $k`8Zx w  
aggregation 合并计算；合计；总和 r0X2cc  
aggregation of incomes of husband and wife 夫妇入息合并计算 Nu_w@T\l  
aggregation of property 财产的总和 Rm*}<JN31  
agio 差价；贴水 9iFe^^<ss  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 :>X7(&j8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \OU+Kl<  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 <y.D0^68  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment sN C?o[9l!  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ,{Ab=xV  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment R$fna[Xw@/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 tl)}Be+Dt;  
agreement for a settlement 授产协议 )2FO+_K?T  
agreement for assignment 转让协议 oX}n"5o:  
agreement for sale 售卖协议；买卖协议 *cf"l  
agreement for sale and purchase 买卖协议 \9}5}X_x.  
agreement for the payment of interest 支付利息协议 '.K,EM!-~h  
agreement for the repayment of money 还款协议 GBphab|  
agreement of reinsurance 再保险协议 eYcx+BJ  
Agricultural Bank of China 中国农业银行 4w z 6%  
air passenger departure tax 飞机乘客离境税 wi9|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !n{c#HfG  
airport tax 机场税 mNeW|3a  
alcohol duty 酒精税 eurudl  
alienation 让与；让渡；转让 ;yZ N "r  
alimony 生活费；赡养费 =P#!>*\ar  
All Ordinaries Index [AOI] 所有普通股指数 RE.@ +A  
all risks 全险；综合险 iCK$ o_`?  
All Sales Record for Stock Market 《股票市场成交报告》 =a!6EkX *  
Allied Capital Resources Limited 新联财务有限公司 %8*d)AB:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q],R6GcVr  
allocation letter 拨款信件 *h4m<\^U  
allocation of fund 分配款项；预留款项 Eo Urc9G2  
allocation of profit 利润分配；溢利分配 btF%}<o)  
allocation warrant 拨款令 _B1uE2j9  
allotment 分配；配股 @ RI^wZ-;  
allotment notice 股份配售通知；配股通知 Dgm%Ng  
allotment of shares 股份分配 !p&'so^-W  
allowable 可获宽免；免税的 =_dd4`G&<  
allowable business loss 可扣除的营业亏损 >Y+KL  
allowable expenses 可扣税的支出 zrew:5*uZ  
allowance 免税额；津贴；备抵；准备金 |d5L Ifb(  
allowance for debts 债项的免税额 c
x,
A.Lc  
allowance for depreciation by wear and tear 耗损折旧免税额 ]-'9|N*}l  
allowance for funeral expenses 殡殓费的免税额 7:L~n(QpP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (RmED\.]4  
allowance for repairs and outgoings 修葺及支出方面的免税额 1QJ$yr  
allowance to debtor 给债务人的津贴 )/Xrhhx  
alteration of capital 资本更改 =Yj[MVn  
alternate trustee 候补受托人 Z]S0AB.Z@  
amalgamation 合并 u-9t s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \Ep/'Tj&  
ambit of charges 征税范围；收费范围 ,&?q}M  
amended valuation 经修订的估值 #P-HV  
American Commodities Exchange 美国商品交易所 V 3]p3  
American Express Bank Limited 美国运通银行 N ]7a=  
American Stock Exchange 美国证券交易所 sOxdq"E  
amortization 摊销 YhT1P fl  
amount due from banks 存放银行同业的款项 DP_Pqn8p&M  
amount due from banks abroad 存放海外银行同业的款项 <PN;D#2bh  
amount due from holding companies 控股公司欠款 8~)[d!'  
amount due from local banks 存放本港银行同业的款项 %9/)  
amount due to banks 银行同业的存款 E E|zY%  
amount due to banks abroad 海外银行同业的存款 1:!rw,Jzl`  
amount due to holding companies 控股公司存款 R{o*O_qX  
amount due to local banks 本港银行同业的存款 Gr@{p"./z  
amount due to outport banks 外埠银行同业的存款 Zax]i,Bx  
amount for note issue 发行纸币的款额 Cj1UD;  
amount of bond 担保契据的款额 rgzI  
amount of consideration 代价款额 Kg`x9._2  
amount of contribution 供款数额 LXC`Zq\  
amount of indebtedness 负债款额 \u_v7
g  
amount of principal of the loan 贷款本金额 pInWKj[y1  
amount of rates chargeable 应征差饷数额 ~fp+@j-A  
amount of share capital 股本额 ,Q#tA|:8j  
amount of sums assured 承保款额 1ysLZ;K  
amount of variation 变动幅度 GLQvAHC  
amount of vote 拨款数额 4D8yb|o  
amount payable 应付款额 OPY/XKyY,  
amount receivable 应收款额 i>Bi&azx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RpK,ixbtA+  
analysis 分析 K2rS[Kdfaq  
ancillary risk 附属风险 OEE{JVeI  
annual account 周年帐目；周年帐目报表；年度决算；年结 M y"!j,Up  
annual accounting date 年结日期 f5GR#3-h(  
annual allowance 每年免税额；年积金；年度津贴；年津 !en F8a  
annual balance 年度余额 TJ[jZuT:  
annual disposable income 每年可动用收入 ptcLJ]+)  
annual estimates 周年预算 !$xEX,vj|W  
annual fee 年费 : |*,Lwvd  
annual general meeting 周年大会 ;9 &1JX  
annual growth rate 年增率；每年增长率 01c/;B  
annual long-term supplement 长期个案每年补助金 To8v#.i  
annual pensionable emolument 可供计算退休金的年薪 T:S
{3  
annual report 年报 ;~:Ryl M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Px7g\[]  
annual return 周年报表；周年申报表；每年报税表格
31sgf5 s  
Annual Return Rules 《周年报表规则》 +Q!xEfpO;  
annual review of consumer prices 每年消费物价回顾 ?3TK7]1V:  
annual roll-forward basis 逐年延展方式 a H|OA\<  
annual salary 年薪 EOnp!]Y  
annual statement 年度报表；年度决算表 q\b ?o!#_  
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-0qzD?  
annuitant 年金受益人 DET!br'z5  
annuity 年金 /-K dCp~  
annuity contract 年金合约 30(m-D$K>9  
annuity on human life 人寿年金 ck
jVa\  
antecedent debt 先前的债项 Y5i`pY/}#?  
ante-dated cheque 倒填日期支票 @j\?h$A/  
anticipated expenditure 预期开支 8P<UO  
anticipated net profit 预期纯利 k *;{n8o?)  
anticipated revenue 预期收入 LB*#  
anti-inflation measure 反通货膨胀措施 Z:Y.":[ Qi  
anti-inflationary stance 反通货膨胀立场 8@W/43K8-  
apparent deficit 表面赤字 =Sb:<q+Q  
apparent financial solvency 表面偿债能力 \eMYw7y5M  
apparent partner 表面合伙人 GE~(N N  
application for personal assessment 个人入息课税申请书 +z jzO]8  
application of fund 资金应用 X|damI%  
application to release as liquidator and to destruct the books of accounts and documents K]pKe"M  
申请免除清盘人职务及毁灭帐簿与文件 n|mJE,N  
appointed actuary 委任精算师 !Ir1qt8T  
appointed auditor 委任核数师；委任审计师 [5p7@6:$u  
appointed trustee 委任的受托人 rxgVT4  
appointer 委任人 ]k`Fl,"  
apportioned pro rata 按比例分摊 H8<7#
 
apportionment 分配；分摊 2.Eu+*UC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *L4]\wf  
apportionment formula 分摊方程式 %I|+_ z&x  
apportionment of estate duty 遗产税的分摊 QK3j_'F=E  
appraisal 估价；评估 ^0-e,d 9h  
appreciable growth 可观增长 `^&1
5?Wk  
appreciable impact 显着影响 %is,t<G  
appreciable increase 可观增长 V
:(w\'wm  
appreciation 增值；升值 ,+NE:_  
appreciation against other currencies 相对其他货币升值 CVGOX z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S1az3VJI\  
appreciation tax 增值税 cJHABdK-  
appropriation 拨款；拨用；拨付 !7kLFW  
appropriation account 拨款帐目 <(bCz>o|  
Appropriation Bill 拨款法案 N+C)/EN$  
appropriation-in-aid system 补助拨款办法 J+cAS/MYX  
approved assets 核准资产 {glqWFT  
approved basket stock 认可一篮子证券 K[#v(<)  
approved budget 核准预算 o! 2n}C  
approved charitable donation 认可慈善捐款 94h_t@Q/1  
approved charitable institution 认可慈善机构 EBIa%,  
approved currency 核准货币；认可货币 #GY&$8.u*  
approved estimates 核准预算 p(H)WD  
approved estimates of expenditure 核准开支预算 0?6If+AC  
approved overseas insurer 核准海外保险人 RI5g+Du?  
approved overseas trust company 核准海外信托公司 Wlr&g xZ  
approved pooled investment fund 核准汇集投资基金 l6S19Kv  
approved provident fund scheme 认可公积金计划 \
C+*loLs  
approved provision 核准拨款 s}[A4`EWH  
approved redeemable share 核准可赎回股份 '!+
P{  
approved regional stock 认可地区性证券 da9*9yN  
approved retirement scheme 认可退休金计划 <*A|pns  
approved subordinated loan 核准附属贷款 /jjW/lr  
arbitrage 套戥；套汇；套利 kyRh k\X  
arbitrageur 套戥者；套汇者 %0+h  
arbitrary amount 临时款项 l`v +sV^1  
arrangement 措施；安排；协定 bRK CY6  
arrears 欠款 q:2aPfo&  
arrears of pay 欠付薪酬 :_o] F  
arrears of revenue 逾期未收税款；逾期未收的帐项 9zoT6QP4  
articles of association 组织章程；组织细则；组织章程细则 z\Pe{J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &O+sK4P  
ascertainment of profit 确定利润 *l>[`U+  
"Asia Clear" “亚洲结算系统” pBg|n=^  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 J$6-c'8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :Wyn+  
Asian Development Fund [ADF] 亚洲发展基金 xfV,==uF  
Asian dollar bond 亚洲美元债券 KrdZEi vb  
Asian dollar market 亚洲美元市场 -~vl+L  
Asian dollar rate 亚洲美元利率 6m, KL5>W  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 IdV,%d{  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /-
!&
k  
asked price 沽盘；喊价；索价；卖方报价 ba(arGZ+{  
assessable income 应评税入息 KMxNH,5  
assessable loss 应评税亏损 ?qd,>  
assessable profit 应评税利润 p4m^ ~e  
assessable value 应评税值 _DPB?)!x  
assessed profit 估定利润 V-D}U$fw  
assessed value 经评估价值 u%6Irdx  
assessment 评税；评定；估价；评税单 sorSyuGr  
assessment number 评税编号；估价编号 ] ?DDCew  
assessment of additional tax 补加税评税 p3M#XC_H]  
assessment of performance 业绩评估；实绩评价 w+Z--@\  
Assessor 评税主任 `y8 ?=  
asset price bubbles 资产价格泡沫 ZQ,f
m`y\  
asset-backed securities 具资产保证的证券 e-[>( n/[  
assets accretion 资产增值 1A7%0/K-]  
assets and liabilities 资产与负债 ZNzR`6}  
assets betterment statement 资产递增表；资产改进表 2Ueq6IuQ  
assets lending 实物放款；有抵押贷款 rao</jN.9  
assets of the company passing on the death 死者去世时转移的公司资产 2-vJv+-
 
assets pledged as security for liabilities 用作负债抵押的资产 55 S\&Ad$  
assets portfolio 资产投资组合 :r1;}hIA9  
assets price 资产价格 z
Y7*[!c2  
assets quality 资产质素 `3f_d}b  
assets realization 资产变现 UJee&4C-y  
assets refinancing arrangement 资产再集资安排 'i@,~[Z4  
assets securitization 资产证券化 [D*J[?yt  
assets situated outside Hong Kong 在香港以外地方的资产 !GlnQ`T  
assets stripping 削减资产；拆卖资产 {Oy9RESqc  
assets value 资产值 v-P8WFjca  
assignee 承让人 xN#bzma  
assignment 转让；转让书；转让契 w{k1Y+1  
assignment of interest 权益转让 ,sO:$  
assignment of letters patent and trade mark 专利证书及商标转让 e$CePLEj  
assignment of property 物业转让；物业转让书 6B7<  
assignment right 转让权 XXa(305  
assignor 转让人 ayV6m  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 BQyvj\
uJ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 bjPka{PBj  
associate member 附属会员 %xf)m[JU=  
associated body corporate 相联法人团体 cU7rq j_  
associated company 相联公司；联属公司 ^y:FjQC:  
associated corporation 相联法团 G 6W
x3~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] iLF^%!:X%  
公认会计师公会〔英国〕 ~R :<Bw  
Association of Futures Exchange Brokers 香港期货经纪协会  Sa%zre@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 q:vz?G  
association of underwriters 承保人组织 :|Z$3q
  
assumption of control 接管 1|o$X  
assurance 担保；保险；转易；转易书 J&A;#<qY  
assurance of interest 权益的转易  DZ^=*.  
at 19XX price 按一九ＸＸ年价格计算 Up<~
0  
at a discount 按赔价计算；按贴水价格计算；打折扣 %4j&H!y-w;  
at a premium 按溢价计算；按升水价格计算 'I&|1I^  
at call 通知付款；按通知 Nc{]zWL9  
at constant market price 按固定市价计算 ~}h^38  
at constant price 按固定价格计算 )8[ym/m  
at cost 按成本计算 +IG1IF  
at current market price 按当时市价计算；按现时市价计算 o:_^gJ+|  
at current price 按当时价格计算；按现时价格计算 XR|"dbZW.0  
at factor cost 按要素成本计算；按生产要素成本计算 PKi_Zh.D  
at money-of-the-day price 按付款当日价格计算 CV s8s  
at or better 按指定或较佳价位〔买卖指令〕 kt:)W])V  
at par 按面值计算；平价 ]\OWZ{T'j  
at sight 见票即付 pJd0k"{  
at the close 按收市盘 tC2N>C[N  
at the opening 按开市盘 >B0D/:R9  
attestation 见证；见证条款 6G'<[gL j  
at-the-money option 平价期权 BEln6zj  
attorney 受权人；受托代表人 $Z/klSEf  
attornment 新拥有人承认书 jRofG'  
attributable profit 可归属利润 Am=wEu[b  
attributable share value 可归属股份价值 [_h%F,_ A  
Auckland Stock Exchange 奥克兰证券交易所 \3r3{X _<`  
auction 拍卖 mV<i JZh  
auctioneer 拍卖商 [#0Yt/G  
audit 审计；核数 xS"$g9o0  
Audit Commission 审计署 hL0]R,t;'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] O:1DOUYXs  
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〕 8 4z6zFv?Q  
audit review 帐目审查 ~uB'3`x  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [Gh"ojt]w  
audited account 审计帐目；经审计的帐目 K'NcTw#f  
audited annual account 经审计的周年帐目 _().t5<  
audited balance sheet 经审计的资产负债表 =HMmrmz:  
auditor 核数师；核数主任；审计师 .8]Y-  
auditor's certificate 核数师证明书；审计师证明书 wy''tqg6  
auditor's report 核数师报告；审计师报告 gA_krK,Z  
Aussie bond 澳元债券 _vL<h$vD  
austerity budget 紧缩预算 }'lNi^"XL  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _ENuwBYW-  
Australia All Ordinaries Index 澳洲所有普通股票指数 M`~!u/D7  
Australian Dollar [AUD] 澳元 $&IpX M]  
Australian Options Market 澳大利亚期权市场 ,<sm,!^<r  
Australian Securities Commission 澳洲证券事务监察委员会 }w@gj"\H  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 CN/IH  
Australian Stock Exchange 澳大利亚证券交易所 J^fm~P>.  
Austrian Schilling [ATS] 奥地利先令 +
vz`go  
authentication 认证；鉴证 MHo1 lrZa+  
authority to purchase 委托购买证；委购书 _9NVE|c;  
authorization 认可；核准；授权；授权书 1~'_K9eE  
authorization by direction 指示授权 2Pp&d>E4  
authorization by instruction 指令授权 {]^2R>0Q  
authorization by warrant 令状授权 ]ZTcOf  
authorization of unit trust 单位信托的认可 hq?jdNy :  
authorized agent 指定代理人 ,-@5NY1q  
authorized capital 法定资本 azo0{`S?  
authorized clerk 出市员 :mpiAs<%U"  
authorized dealer 认可交易商
&EovZ@u  
authorized financial institution 认可财务机构 w>qCg XU3  
authorized fund 认可基金 [Uli>/%JB  
authorized fund house 获授权的基金公司；认可基金公司 c&f y{}10  
authorized institution 认可机构 4\p-TPM  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m"Qq{p|'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 J{Tq%\a3  
authorized insurer 获授权保险人；获认可承保人 }E;F)=E  
authorized investment 特准投资项目 iITp**l  
authorized person 获授权人 u g\w\b  
authorized representative 获授权代表 8Bpip  
authorized share capital 法定股本 Q.k :\m*h  
automated quotation system 自动报价系统 )47MFNr~>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B,_`btJ
h  
自动交易系统〔香港期货交易所有限公司〕 $b>}C= gt  
automatic adjustment mechanism 自动调整机制 dig~J\  
automatic adjustment system 自动调整系统 -(>qu.[8=  
Automatic Clearing House 自动票据交换所 z/1{OL  
automatic exchange rates accumulation system 自动化汇率累集系统 cS|VJWgTZ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K)S;:MLG=  
automatic teller machine [ATM] 自动柜员机 5j eO"jB  
autopay 自动转帐 %M&3VQ9w  
available assets 可用资产 SMoz:J*Q(  
available fiscal reserve 现存财政储备 $ [7 Vgs  
available profit 可用利润 gWrAUPS[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4DLq}v  
average 平均；平均数；海损 @Z;
1 g  
average basic salary 平均基本薪金 \DA$6w\\  
average consumer expenditure 平均消费开支；一般消费开支 Ftv8@l  
average cost 平均成本 \iU]s\{).  
average cost of land production 增辟土地平均成本 [$a<b/4  
average daily turnover 平均每日成交额 Pl+xH%U+?  
average daily wage rate 平均每日工资率 #U=;T]!'$  
average expenditure pattern 平均开支模式 jxw_*^w"  
average growth rate 平均增长率 J!h^egP  
average net fixed assets 固定资产平均净值 \M(*=5  
average of relatives 相对价格平均数 ;;V\"7q'  
average price 平均价格 9`"DFFSMS  
average propensity to consume 平均消费倾向；一般消费倾向 T&xt`|  
average propensity to save 平均储蓄倾向；一般储蓄倾向 #Qbl=o4  
average rate 平均率 WM,i:P)b  
average revenue 平均收入；平均收益 w#(RW7":F  
average stock 平均库存；平均存货 E'c
%d[:H,  
average yearly rent 平均年租 lj2=._@R  
avoidance of double taxation 避免双重课税 G> \Tbx  
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  "0&N}  
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