一些有用的会计术语(也不知道发的地方对不对)A

A: `w&|~xT  
A share Ａ股；甲类股份 ?g!py[CrE  
abatement of tax 减税；减扣免税额 wAITE|H<zj  
ABN AMRO Bank N.V. 荷兰银行 &K}!R$[,:P  
above-the-line expenditure 线上项目支出；经常预算支出 9NVe>\s_  
above-the-line receipt 线上项目收入；经常预算收入 TfMuQi'>  
ABSA Asia Limited 南非联合亚洲有限公司 RXh
/[t+  
absolute change 绝对数值变更 v50=D/&w  
absolute expenditure 实际开支 9Y~A2C  
absolute guideline figure 绝对准则数字 b{9q   
absolute interest 绝对权益 U<*ZY`B3  
absolute order of discharge 绝对破产解除令 7\5;;23N4  
absolute profit margin 绝对利润幅度 faThXq8B  
absolute value 实值；绝对值 :o=[Zp~B4d  
absolutely vested interest 绝对既得权益 w$pBACX  
absorbed cost 已吸收成本；已分摊成本 nKch_Jb
 
absorption 吸收；分摊；合并 ']>@vo4kK{  
absorption rate 吸收率；摊配率；分摊率 (eSa{C\  
ACB Finance Limited 亚洲商业财务有限公司 7\eN8+  
acceptable form of reciprocity 合理的互惠条件 m@)K]0g<f  
acceptable rate 适当利率；适当汇率 GYZzWN}U  
acceptance agreement 承兑协议 5|";L&`  
acceptance for honour 参加承兑 MJb!+E+  
acceptor 承兑人；接受人；受票人 rm
<(6zY  
acceptor for honour 参加承兑人 GAV|x]R  
accident insurance 意外保险 <S%M*j  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ar N*9  
accident insurance scheme 意外保险计划 d0eMDIm3R\  
accident year basis 意外年度基准 B<x)^[<v  
accommodation 通融；贷款 l}># p'$  
accommodation bill 通融票据；空头票据 \-gZ_>)  
accommodation party 汇票代发人 L@X
hgQ  
account balance 帐户余额；帐户结余 r1]shb%J?  
account book 帐簿 6MqJy6  
account collected in advance 预收款项 Rcfh*"k  
account current book 往来帐簿 E$T)N U\  
account of after-acquired property 事后取得的财产报告 ](vOH#E  
account of defaulter 拖欠帐目 x/ lW=EQ  
account payable 应付帐款 aHvTbpJ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 g`k_o<'JC  
account receivable 应收帐款 ;JFy 8Rj  
account receivable report 应收帐款报表 C AVqjT7  
account statement 结单；帐单；会计财务报表 LcI,Dy|P  
account title 帐户名称；会计科目 R&PQU/t)  
accountant's report 会计师报告 i!@L`h!rw  
Accountant's Report Rules 会计师报告规则 :$lx]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -Xb]=Yf-  
Accounting Arrangements 《会计安排》 +pURF&Pr  
accounting basis 会计基础 LxC*{t/>8  
accounting by Official Receiver 破产管理署署长呈交的帐目 dq?{?~3  
Accounting Circular 《会计通告》 /:iO:g1  
accounting class 会计类别 <E[X-S%&  
accounting date 记帐日期；会计结算日期 3iMh)YH5b  
accounting for money 款项核算 M#c.(Qd
F  
Accounting Officer 会计主任 pj4M|'
F7  
accounting period 会计报告期；会计期 n.Iu|,?q  
accounting policy 会计政策；会计方针 J39,x=8LL  
accounting practice 会计惯例 )/A IfH  
accounting principle 会计准则 GdVq+,Ge  
accounting record 会计记录 x>THyY[sq  
accounting report 会计报告 `VM@-;@w  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 OsAH!e  
Accounting Society of China 中国会计学会 }@>=,A4Y  
accounting statement 会计报表 of!Bz  
accounting system 会计制度；会计系统 wyvrNru<l4  
accounting transaction 会计事项；帐务交易 $\h\,N$y  
accounting treatment 会计处理 ve;#o<  
accounting year 会计年度 8(J&_7u  
accretion 增值；添加 2A'!kd$2  
accrual 应计项目；应累算数目 U2l7@uDr;  
accrual basis 应计制；权责发生制 Q$r1b
eA  
accrual basis accounting 应计制会计；权责发生制会计 })f4`$qf  
accrue 应累算；应计 gx~79;6  
accrued benefit 应累算利益 @5jJoy(mX@  
accrued charges 应计费用 b.V\EOk  
accrued cumulative preference share dividend 应累算的累积优先股股息 sJu^deX  
accrued expenses 应累算费用 X;25G  
accrued interest payable 应付利息；应计未付利息 MM8@0t'E  
accrued interest receivable 应收利息；应计未收利息 #Ux*":  
accrued right 累算权益 hqOy*!8'@  
accruing profit 应累算的利润 SUwSZ@l^|  
accumulated fiscal reserve 累积财政储备 $J}d6%   
accumulated profit 累积利润；滚存溢利 BBnW0vAZ*  
accumulated reserve 累积储备 z=C'qF`  
accumulation of surplus income 累积收益盈余 +s?0yH-%p  
acquired assets 既得资产 @=4K%
SCw  
acquisition 收购；购置；取得 Hg$t,\j  
acquisition cost 购置成本 [gI;;GW  
acquisition expenses 购置费用 wi]ya\(*yl  
acquisition of 100% interest 收购全部股权 5=]q+&y\H  
acquisition of control 取得控制权 9ReH@5_bGM  
acquisition of fixed assets 购置固定资产 rS1mBrqD  
acquisition of shell “买壳” CFdR4vuEI  
acquisition price 收购价 <Th)&  
act of God 天灾 ~gU.z6us  
acting partner 执事合伙人  }NX9"}/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )Lt|]|1B{  
active partner 积极参与的合伙人 "A\.`*6  
active trading 交投活跃 '@OqWdaR  
actual circulation 实际流通 ::bK{yZm  
actual cost 实际成本 /'vCO |?L  
actual expenditure 实际开支；实际支出 &+F|v(|r  
actual income 实际入息；实际收入；实际收益 ;e~Z:;AR  
actual market 现货市场 my+y<C-o`  
actual price 现货价；实际价格 3u]#Ra~5  
actual profit 实际利润 %g1{nGah  
actual quotation 实盘；实际价位；实际报价 15PFnk6E|  
actual year basis 按实际年度计算 &.XYI3Ab1  
actuals 实货 Z#H] yG  
actuarial investigation 精算调查  -)  
actuarial principle 精算原则 Lbb{z  
actuarial report 精算师报告 llG^+*Y8t  
Actuarial Society of Hong Kong 香港精算学会 1e=<df  
actuarial valuation 精算师估值 w#V{'{DKp  
actuary 精算师
8I=n9Uyz  
ad referendum agreement 暂定协议；有待覆核的协定 Qn`$xY9mT  
ad valorem duty 从价税；按值征税 fa#xEWaFr  
ad valorem duty system 从价税制 }*vUOQQp*  
ad valorem fee 从价费 oq00)I1  
ad valorem tariff 从价关税 mDJF5I  
additional allowance 额外免税额 )C>4?)  
additional amount for unexpired risk 未过期风险的额外款额 'EF\=o)^Y  
additional assessable profit 补加应评税利润 l+# l\q%l  
additional assessment 补加评税 rKZ1 c,y  
additional commitment 额外承担 |a!AgvNF  
additional commitment vote 额外承担拨款 SCbN(OBN!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -mD<8v[F  
additional dependent parent allowance 供养父母额外免税额 B^4D`0G[4  
additional provision 额外拨款 #is1y3yh  
additional stamp duty 附加印花税 $@ /K/
"  
additional tax 补加税罚款；补加税款 j1{@?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 WxNPAJ6YH  
adjudged bankrupt 被裁定破产 K(*QhKX  
adjudicated bankrupt 裁定破产人 <hG=0Zcr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %<^B\|d'?  
adjudication of bankruptcy 裁定破产；宣告破产 DK2m(9/`3  
adjudication of insolvency 裁定无力偿还债务 ce/Z[B+d  
adjusted actual 经调整的实数；调整后的实数 8<cD+Jtj  
adjusted current assets 经调整的流动资产；调整后的流动资产 I%dFVt@  
adjusted figure 经调整的数字；调整后的数额 V0'T)  
adjusted liabilities 经调整的负债；调整后的负债 e;LJdd  
adjusted loss 经调整的亏损；调整后的亏损 }1EfyR  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 S<RJ46  
adjusted profit 经调整的利润；调整后的利润 X^L)5n+$X  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^G5BD_  
adjusted value 经调整的价值；调整后的价值 [8Zq 1tU;G  
adjustment 调整；修订；理算〔保险〕 u_0&`zq  
adjustment centre 调剂中心 d'1L#`?  
adjustment lag 调整过程的时间差距；调整时差 NzRpI5\.  
adjustment mechanism 调整机制 hY5G=nbO*  
adjustment of loss 亏损调整 Qg dHIMY  
adjustment process 调整过程；调整程序 3$YgGum  
adjustment range 调整幅度 k M/cD`  
administered exchange rate 受管制汇率 _J<^'w^;%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _ZgIm3p0A  
administration expenses 行政费用 g.CUo:c  
administration fee 手续费；行政费 nxzdg5A(w  
administration in bankruptcy 破产管理  ZzDE  
administration order 遗产管理令 k!/"J ;  
administrator 管理人；遗产管理人 |T53m;D  
administrator of the estate 遗产管理人 ~b}@*fq  
admission of debt 债项承认书 ]6wo]nV[P  
admission of proof 接纳债权证明 Q}G'=Q]Juz  
advance 放贷款项；垫付款项；预支款项；预付款项 zB6u%uWR  
advance account 暂支帐目；预付款帐户 K]mR9$/  
advance compensation 预付补偿金 j(j o8  
advance from shareholder 股东垫款 7%aaqQ1T  
advance pending reimbursement 预支以待日后付还 B1]5%B  
advanced economy 先进经济体系 EC6&#)g;CO  
advancement 预付；预付财产 bv&A)h"S  
advances warrant 垫款令 {Mt4QA5iZ  
advancing 贷出 Y..   
adverse balance 逆差 a}
N m;5K  
adverse exchange 逆汇 ]lj,GD)c  
advertisement addressed to shareholders 在报章刊登的致股东通告 JX_hLy@`  
advice for collection 托收通知书 =*Z=My}3~  
advice of drawing 提款通知书；汇票通知书 S"FIQ&n  
advice of payment 付款通知 }{Y)[w#R  
Advisory Committee [Securities and Futures Commission] ?b?`(JTR  
谘询委员会〔证券及期货事务监察委员会〕 klC;fm2C  
Advisory Committee on Diversification 经济多元化谘询委员会 !mFx= +  
affidavit 誓章；遗产申报誓章 +dWx?$n  
affidavit of no receipt 述明无收款的誓章 VV/6~jy0  
affiliate 联号；联营公司；附属公司 0i}4T:J@`  
affiliated company 附属公司；联号；联营公司 4_3O?IY  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]d#Lfgo  
affordability 负担能力 & [)1LRt_  
African Development Bank [AfDB] 非洲开发银行 MB423{
j  
after-acquired property 事后取得的财产 
7.4Q  
after-hours dealing 市后交易 !,}W|(P)  
after-tax profit 税后盈利；税后利润；税后溢利 -uZ bVd  
agency agreement 代理协议 ZKKz?reM'  
agency expenses 代理机构的开支 8y;W+I(71  
agency fee 代理费 +^% y&8e  
Agency Law 《代理法》 A|sTnhp~  
agent 代理人；承销人 sW)C6 #  
agent of company 公司代理人 d4c-(ZRl  
agent's fee 代理人费；经纪费 HC,YmO:df"  
aggregate 总计；总数；总体数字 0RY{y n3  
aggregate amount 总款额；总额 I(fq4$  
aggregate assets and liabilities 总体资产与负债 VO ^[7Y  
aggregate at constant price 按固定价格计算的总体数字 V>}@--$c-r  
aggregate demand 总需求 ^p#f B4z  
aggregate gross position 总持仓量 +W+O7SK\y  
aggregate limit 总限额 FoM4QO  
aggregate of salaries tax 合计薪俸税 'Z LGt#  
aggregate performance 总体表现；总体业绩 k8^!5n  
aggregate supply 总体供应 wCiDvHF5+C  
aggregate surplus 总盈余 j&(2ze:=*$  
aggregate total 整体总额 b9uo6u4s  
aggregate value 总值；合计价值 Hl"rGA>  
aggregated basis 合计基准 7 }`c:u~j  
aggregated net chargeable income 合计应课税入息实额 D*+uH;ws  
aggregation 合并计算；合计；总和 G5W6P7-<X  
aggregation of incomes of husband and wife 夫妇入息合并计算 4HlOv%8  
aggregation of property 财产的总和 P<b.;Oz__-  
agio 差价；贴水 M0`nr}g  
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》 1Sox@Ko  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment =jvM$  
《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》
uG2(NwOL  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment xz#;F ,`ZR  
《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》 y'?|#%D  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?Dro)fH1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 U,"lOG'  
agreement for a settlement 授产协议 ia15r\4j)  
agreement for assignment 转让协议 A#~"Gp  
agreement for sale 售卖协议；买卖协议 .J' 8d"+  
agreement for sale and purchase 买卖协议 GSg|Gz""J0  
agreement for the payment of interest 支付利息协议 6U;pYWht  
agreement for the repayment of money 还款协议 Bb[%?~ E!  
agreement of reinsurance 再保险协议 <N"t[N70;  
Agricultural Bank of China 中国农业银行 rDkAeX0  
air passenger departure tax 飞机乘客离境税 4kGA`XhS*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 h: :'s&|  
airport tax 机场税 24{!j[,q@  
alcohol duty 酒精税 Saa#Mj`M  
alienation 让与；让渡；转让 \Ku=a{Ne  
alimony 生活费；赡养费 +7?p&-r)x  
All Ordinaries Index [AOI] 所有普通股指数 QC0^G,9.  
all risks 全险；综合险 cSCO7L2E18  
All Sales Record for Stock Market 《股票市场成交报告》 "~x\bSY  
Allied Capital Resources Limited 新联财务有限公司 9 O| "Ws>{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 lbrob' '+  
allocation letter 拨款信件  r(pp =  
allocation of fund 分配款项；预留款项 ";B.^pBv@;  
allocation of profit 利润分配；溢利分配 TF 6_4t6  
allocation warrant 拨款令 q@;WXHO0  
allotment 分配；配股 ~/1kCZB  
allotment notice 股份配售通知；配股通知 Et@= <g  
allotment of shares 股份分配 2|F.JG^  
allowable 可获宽免；免税的 Z"Z&X0Oj  
allowable business loss 可扣除的营业亏损 Mt)~:V+
:  
allowable expenses 可扣税的支出 -xq)brG  
allowance 免税额；津贴；备抵；准备金 CYrVP%xRA  
allowance for debts 债项的免税额 ?KpHvf'  
allowance for depreciation by wear and tear 耗损折旧免税额 zR h1  
allowance for funeral expenses 殡殓费的免税额 (:E_m|00;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #6'oor X  
allowance for repairs and outgoings 修葺及支出方面的免税额 W"4E0!r  
allowance to debtor 给债务人的津贴 x{<WJ|'
B  
alteration of capital 资本更改 6gwjrGje\  
alternate trustee 候补受托人 aB<~T[H%h  
amalgamation 合并 %lz\w{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v=nq P{  
ambit of charges 征税范围；收费范围 '-3AWBWI1  
amended valuation 经修订的估值 :FwXoJc_+5  
American Commodities Exchange 美国商品交易所 <.(IJ  
American Express Bank Limited 美国运通银行 L?&+*|VxI  
American Stock Exchange 美国证券交易所 t3u"2B7o
G  
amortization 摊销 <aa#OX  
amount due from banks 存放银行同业的款项 :gDIGBK,  
amount due from banks abroad 存放海外银行同业的款项 r<V]MwO=  
amount due from holding companies 控股公司欠款 Da1BxbDeI  
amount due from local banks 存放本港银行同业的款项 m8$6FN  
amount due to banks 银行同业的存款 1g9Qvz3  
amount due to banks abroad 海外银行同业的存款 1"A1bK  
amount due to holding companies 控股公司存款 aq~hl7MTj  
amount due to local banks 本港银行同业的存款 NUiZ!&  
amount due to outport banks 外埠银行同业的存款 K"VphKvR  
amount for note issue 发行纸币的款额 !uLAW_~  
amount of bond 担保契据的款额 g 'c4&Do  
amount of consideration 代价款额 '|&}rLr:+  
amount of contribution 供款数额 SSycQ4[{o  
amount of indebtedness 负债款额 3 8pw  
amount of principal of the loan 贷款本金额 z*ZEw  
amount of rates chargeable 应征差饷数额 epj]n=/}[  
amount of share capital 股本额 6kGIO$xJ)  
amount of sums assured 承保款额 {,.1KtrSN  
amount of variation 变动幅度 OP]=MZP|  
amount of vote 拨款数额 im9 B=D  
amount payable 应付款额 &+6XdhX  
amount receivable 应收款额 QZef=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #9}KC 9f  
analysis 分析 5p"n g8nR  
ancillary risk 附属风险  dKDtj:  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^i_mGe
u  
annual accounting date 年结日期 YNc%[S[u^1  
annual allowance 每年免税额；年积金；年度津贴；年津 h'^7xDw  
annual balance 年度余额 qqT6C%Q`kG  
annual disposable income 每年可动用收入 iq,qf)BY.|  
annual estimates 周年预算 ^~-i>gTD  
annual fee 年费 ##Z:/SU  
annual general meeting 周年大会 W*;~(hDz  
annual growth rate 年增率；每年增长率 }cgEC-  
annual long-term supplement 长期个案每年补助金 ;j=/2vU~@  
annual pensionable emolument 可供计算退休金的年薪 "6^tG[G%  
annual report 年报 #6fp"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y oNg
3  
annual return 周年报表；周年申报表；每年报税表格 ,$Qa]UN5Q  
Annual Return Rules 《周年报表规则》 s#;|8_L M  
annual review of consumer prices 每年消费物价回顾 wfM$JYfI  
annual roll-forward basis 逐年延展方式 +N"A5U  
annual salary 年薪 rOyK==8/Fg  
annual statement 年度报表；年度决算表 `j0T[Pi  
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 gC;y
>YGP  
annuitant 年金受益人 Z/sB72K1  
annuity 年金 i96Pel  
annuity contract 年金合约 \E9Z
H3;  
annuity on human life 人寿年金 "@W0Lk[  
antecedent debt 先前的债项 d{hbgUSj  
ante-dated cheque 倒填日期支票 ~-GgVi*I  
anticipated expenditure 预期开支 *6e`km  
anticipated net profit 预期纯利 ~ 61?nu  
anticipated revenue 预期收入 B@HW@j  
anti-inflation measure 反通货膨胀措施 QO
lm#S  
anti-inflationary stance 反通货膨胀立场 vi4u `  
apparent deficit 表面赤字 Zq2dCp%  
apparent financial solvency 表面偿债能力 "w9`UFu%^e  
apparent partner 表面合伙人 upQ:C>S  
application for personal assessment 个人入息课税申请书 _xI'p6C  
application of fund 资金应用 uaNJTob  
application to release as liquidator and to destruct the books of accounts and documents 7]d396%  
申请免除清盘人职务及毁灭帐簿与文件 w3PE.A"Q  
appointed actuary 委任精算师 Km8btS]n  
appointed auditor 委任核数师；委任审计师 gZ%B9i:  
appointed trustee 委任的受托人 Fo3[KW)8I  
appointer 委任人 "BK'<j^q  
apportioned pro rata 按比例分摊 
\U4O*lq  
apportionment 分配；分摊 <>A:
Oi3^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xYc)iH
6&
 
apportionment formula 分摊方程式 oR5hMu;j+  
apportionment of estate duty 遗产税的分摊 ]NNLr;p  
appraisal 估价；评估 O4$ra;UM`  
appreciable growth 可观增长 {0q;:
7Bt  
appreciable impact 显着影响 xM9EO(u  
appreciable increase 可观增长 ~7Kqc\/H&I  
appreciation 增值；升值 "V&2g?  
appreciation against other currencies 相对其他货币升值 Id *Gs>4U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /4YXx|V  
appreciation tax 增值税 J<p<5):R;  
appropriation 拨款；拨用；拨付 eQx9Vn
b  
appropriation account 拨款帐目 A5!jrSyv  
Appropriation Bill 拨款法案 V=VL@=  
appropriation-in-aid system 补助拨款办法 `x lsvK>  
approved assets 核准资产 sT[)r]`T  
approved basket stock 认可一篮子证券 ta> g:  
approved budget 核准预算 R,C)|*ef  
approved charitable donation 认可慈善捐款 FviLlly6  
approved charitable institution 认可慈善机构 }e6Ta_Z~  
approved currency 核准货币；认可货币 ME[Wg\  
approved estimates 核准预算 9<k<Hmk
D  
approved estimates of expenditure 核准开支预算 )pjd*+V  
approved overseas insurer 核准海外保险人 {q~Bss{z  
approved overseas trust company 核准海外信托公司 t LdBnf  
approved pooled investment fund 核准汇集投资基金 [`_&d7{-4b  
approved provident fund scheme 认可公积金计划 <^UB@'lCm  
approved provision 核准拨款 "FT5]h  
approved redeemable share 核准可赎回股份 ;9q3FuR  
approved regional stock 认可地区性证券 _U1~^ucV  
approved retirement scheme 认可退休金计划 }Jk.c~P)  
approved subordinated loan 核准附属贷款 6dV@.(][a  
arbitrage 套戥；套汇；套利 (zWzF_v  
arbitrageur 套戥者；套汇者 Bz_['7D  
arbitrary amount 临时款项 CM>/b3nOW  
arrangement 措施；安排；协定 p)f OAr
 
arrears 欠款 ::uD%a zd  
arrears of pay 欠付薪酬 sRE$*^i
 
arrears of revenue 逾期未收税款；逾期未收的帐项 kWF4k  
articles of association 组织章程；组织细则；组织章程细则 79~,KFct  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZFOYYht  
ascertainment of profit 确定利润 qDqIy+WR  
"Asia Clear" “亚洲结算系统” &jl'1mZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -3/:Dk`3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $N
5VoK  
Asian Development Fund [ADF] 亚洲发展基金 r6Lb0PzMf  
Asian dollar bond 亚洲美元债券 =jkC]0qx  
Asian dollar market 亚洲美元市场 o$\{&:y  
Asian dollar rate 亚洲美元利率 X8ev uN  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 D=mU!rjr1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Xf:CGR8_  
asked price 沽盘；喊价；索价；卖方报价  &{7n  
assessable income 应评税入息 {v+i!a'+  
assessable loss 应评税亏损 ?#qA>:2,  
assessable profit 应评税利润 w^ui%9 &6H  
assessable value 应评税值 UY5ia4_D  
assessed profit 估定利润 M`FsKK`  
assessed value 经评估价值 6^wg'u]c  
assessment 评税；评定；估价；评税单 ;QR|v  
assessment number 评税编号；估价编号 b*nytF  
assessment of additional tax 补加税评税 e=%7tK*  
assessment of performance 业绩评估；实绩评价 ,YSQog  
Assessor 评税主任 DHbLS3-  
asset price bubbles 资产价格泡沫 @?aNvWeavH  
asset-backed securities 具资产保证的证券 k!xi (l<C  
assets accretion 资产增值 H+F?)VX}oA  
assets and liabilities 资产与负债 el
WN-~  
assets betterment statement 资产递增表；资产改进表 4.,e3  
assets lending 实物放款；有抵押贷款 .'lc[iI9)d  
assets of the company passing on the death 死者去世时转移的公司资产 ( ]AErz+  
assets pledged as security for liabilities 用作负债抵押的资产 xii*"n
~  
assets portfolio 资产投资组合 8.o[K  
assets price 资产价格 Ufq"_^4  
assets quality 资产质素 S5"xb  
assets realization 资产变现 a,d\<mx  
assets refinancing arrangement 资产再集资安排 X-3L4@T:?  
assets securitization 资产证券化 ]gIXG`  
assets situated outside Hong Kong 在香港以外地方的资产 K
>RL  
assets stripping 削减资产；拆卖资产 {Xwin$C  
assets value 资产值 #Jy+:|jJ  
assignee 承让人 IQGIU3O  
assignment 转让；转让书；转让契 r;y&Wa  
assignment of interest 权益转让 %sa
TyF,  
assignment of letters patent and trade mark 专利证书及商标转让 3cT  
assignment of property 物业转让；物业转让书 b[uTt'p}  
assignment right 转让权 k|BY 7C  
assignor 转让人 cOOPNa>5_  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 V3yO_Iqa  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 e:AB!k^xp$  
associate member 附属会员 YCh!D dy  
associated body corporate 相联法人团体 E"#<I*b  
associated company 相联公司；联属公司 S^I38gJd  
associated corporation 相联法团 QDBptI:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0K7-i+\#  
公认会计师公会〔英国〕 Lg9]kpOpa  
Association of Futures Exchange Brokers 香港期货经纪协会 $]|_xG-6{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 k
su:RJ-  
association of underwriters 承保人组织 '(+l77G  
assumption of control 接管 j[iJo 5  
assurance 担保；保险；转易；转易书 K._1sOw'"Y  
assurance of interest 权益的转易 A~*Wr+pv  
at 19XX price 按一九ＸＸ年价格计算 M[<O]p6  
at a discount 按赔价计算；按贴水价格计算；打折扣 m(B6FPjr  
at a premium 按溢价计算；按升水价格计算 ~i))Zc3,g\  
at call 通知付款；按通知 g|)e3q{M  
at constant market price 按固定市价计算 "N4c>2Q  
at constant price 按固定价格计算 RvDqo d  
at cost 按成本计算 4z#CkT  
at current market price 按当时市价计算；按现时市价计算 dMRwQejY{7  
at current price 按当时价格计算；按现时价格计算 GZI[qKDfB  
at factor cost 按要素成本计算；按生产要素成本计算 i;6\tK"!  
at money-of-the-day price 按付款当日价格计算 *'d5~dz=  
at or better 按指定或较佳价位〔买卖指令〕 d@C ;rzR  
at par 按面值计算；平价 q?}G?n4  
at sight 见票即付 5:iril  
at the close 按收市盘 (>WV
)  
at the opening 按开市盘 168U-<  
attestation 见证；见证条款 @VxBURZ?  
at-the-money option 平价期权 G|3OB:  
attorney 受权人；受托代表人 o }Tv^>L  
attornment 新拥有人承认书 _AVCh)Zb  
attributable profit 可归属利润 S:Yo9~  
attributable share value 可归属股份价值 H#w?$?nIWu  
Auckland Stock Exchange 奥克兰证券交易所 eHqf3f   
auction 拍卖 ip1jY!   
auctioneer 拍卖商 %*eZoLDg]  
audit 审计；核数 S'ikr
  
Audit Commission 审计署 tG%R_$*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  [POy"O  
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〕 .rxc"fR4_  
audit review 帐目审查 qn+mlduU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 nr s!e  
audited account 审计帐目；经审计的帐目 N|[a<ut<  
audited annual account 经审计的周年帐目 xl# j_d,  
audited balance sheet 经审计的资产负债表 )}?dYk  
auditor 核数师；核数主任；审计师 ^QYI`u`4  
auditor's certificate 核数师证明书；审计师证明书 !u7WCw.Dm  
auditor's report 核数师报告；审计师报告 ~x4Y57  
Aussie bond 澳元债券 HF47Lc*c  
austerity budget 紧缩预算 T}u'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (\WePOy&  
Australia All Ordinaries Index 澳洲所有普通股票指数 d%]7:  
Australian Dollar [AUD] 澳元 f kP WGd  
Australian Options Market 澳大利亚期权市场 RKjA`cJ  
Australian Securities Commission 澳洲证券事务监察委员会 4SG[_:+!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 rbP.N ?YU%  
Australian Stock Exchange 澳大利亚证券交易所 $f)Y !<b
C  
Austrian Schilling [ATS] 奥地利先令 m$@CwQj  
authentication 认证；鉴证 8,B9y
D  
authority to purchase 委托购买证；委购书 [X~HUk??  
authorization 认可；核准；授权；授权书 :+-s7'!4  
authorization by direction 指示授权 SKcAZC  
authorization by instruction 指令授权 -Tz9J4xU&  
authorization by warrant 令状授权 `8'|g8,wb0  
authorization of unit trust 单位信托的认可 CdEJ/G:  
authorized agent 指定代理人 sZB$+~.:}  
authorized capital 法定资本 sq<y2j1oF  
authorized clerk 出市员 '4O1Y0K  
authorized dealer 认可交易商 cuSXv)  
authorized financial institution 认可财务机构 JH?[hb  
authorized fund 认可基金 W6\s@)b;  
authorized fund house 获授权的基金公司；认可基金公司 ;zh|*F>  
authorized institution 认可机构 A Ys<IMQ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .W
taU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 v$,9l+p/  
authorized insurer 获授权保险人；获认可承保人  gZvl D  
authorized investment 特准投资项目 b,{?+
8  
authorized person 获授权人 3UH=wmG0w  
authorized representative 获授权代表 H"n"Q:Yp  
authorized share capital 法定股本 T>1E  
automated quotation system 自动报价系统 *_^AK=i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4!E6|N%f  
自动交易系统〔香港期货交易所有限公司〕 pX2 Ki^)]  
automatic adjustment mechanism 自动调整机制 F%< 0pi  
automatic adjustment system 自动调整系统 {@C+Js5  
Automatic Clearing House 自动票据交换所 _A%z^&k(i  
automatic exchange rates accumulation system 自动化汇率累集系统 J#JZ^59lOS  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 FTk!Mn88  
automatic teller machine [ATM] 自动柜员机 .}z&$:U9[  
autopay 自动转帐 *8MU,6  
available assets 可用资产 Uh&MoIBs#  
available fiscal reserve 现存财政储备 'rz*mR8  
available profit 可用利润 P'FI'2cN7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %,)[%
>#{  
average 平均；平均数；海损 BWQ (>Z"  
average basic salary 平均基本薪金 o&X!75^G>  
average consumer expenditure 平均消费开支；一般消费开支 Ig S.U  
average cost 平均成本 R%b,RH#  
average cost of land production 增辟土地平均成本 _-&Au%QNJ`  
average daily turnover 平均每日成交额 9ft7  
average daily wage rate 平均每日工资率 bBg?x 4bu  
average expenditure pattern 平均开支模式 &)`A4bf%  
average growth rate 平均增长率 XhTp'2,]  
average net fixed assets 固定资产平均净值 YSeXCJ:Iy  
average of relatives 相对价格平均数 ~KrzJp=5F  
average price 平均价格 #&Biu}4D  
average propensity to consume 平均消费倾向；一般消费倾向 Imi_}NB+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 j!jZJD  
average rate 平均率 {?#g*QF|^  
average revenue 平均收入；平均收益 V4xZC\)Gk  
average stock 平均库存；平均存货 JYKaF6bx8  
average yearly rent 平均年租 $s?q>Z)  
avoidance of double taxation 避免双重课税 k>2 xm  
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 =V%s^  
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