一些有用的会计术语(也不知道发的地方对不对)A

A: E5`KUMZkq  
A share Ａ股；甲类股份 o^*k   
abatement of tax 减税；减扣免税额 qrt2BT)  
ABN AMRO Bank N.V. 荷兰银行 $`'Xb  
above-the-line expenditure 线上项目支出；经常预算支出 RA^-Pa.O  
above-the-line receipt 线上项目收入；经常预算收入 :+Okv$v4  
ABSA Asia Limited 南非联合亚洲有限公司 k:sFI @g  
absolute change 绝对数值变更 '@3Kq\/  
absolute expenditure 实际开支 2nkUvb%=  
absolute guideline figure 绝对准则数字 k*$[V17  
absolute interest 绝对权益 E(/M?>t-  
absolute order of discharge 绝对破产解除令 9TZ4ffXV*  
absolute profit margin 绝对利润幅度 @q<F_'7is  
absolute value 实值；绝对值 m|%ly  
absolutely vested interest 绝对既得权益 l/:23\  
absorbed cost 已吸收成本；已分摊成本
/gUD!@  
absorption 吸收；分摊；合并 T/Fj0'  
absorption rate 吸收率；摊配率；分摊率 {6Qd,CX
 
ACB Finance Limited 亚洲商业财务有限公司 @yxF/eeEy+  
acceptable form of reciprocity 合理的互惠条件 8D5v'[j-  
acceptable rate 适当利率；适当汇率 0k):OVfm=  
acceptance agreement 承兑协议 0fP-[7P  
acceptance for honour 参加承兑 60Szn]z'8[  
acceptor 承兑人；接受人；受票人 `zjbyY
 
acceptor for honour 参加承兑人 -JwwD6D  
accident insurance 意外保险 LqcHsUFj  
Accident Insurance Association of Hong Kong 香港意外保险公会 riz[AAB  
accident insurance scheme 意外保险计划 /+g)J0
u  
accident year basis 意外年度基准 Lcow2 SbH  
accommodation 通融；贷款 iW$f1=i  
accommodation bill 通融票据；空头票据  PH6NU&H  
accommodation party 汇票代发人 au~}s |#  
account balance 帐户余额；帐户结余  r]lPXj(`  
account book 帐簿 { 2\.  
account collected in advance 预收款项 ML-?#jNa<  
account current book 往来帐簿 3V)NM%Aw  
account of after-acquired property 事后取得的财产报告 /+zzZnLl-M  
account of defaulter 拖欠帐目 \Zbi`;m?  
account payable 应付帐款 {ZR>`'^:  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hsEQ6  
account receivable 应收帐款 R\^XF8n6/  
account receivable report 应收帐款报表 ml\2%07  
account statement 结单；帐单；会计财务报表 ,,o5hD0V9  
account title 帐户名称；会计科目 MbJ|6
g99  
accountant's report 会计师报告 ,bnrVa(I  
Accountant's Report Rules 会计师报告规则 Uh=@8v  
accounting and auditing procedure 会计与审计程序；会计与核数程序 o|O|e9m(  
Accounting Arrangements 《会计安排》 ,'c?^ $J|z  
accounting basis 会计基础 iciw 54;4  
accounting by Official Receiver 破产管理署署长呈交的帐目 %FSY}
65  
Accounting Circular 《会计通告》 -ttH{SslM  
accounting class 会计类别 9:1[4o)~  
accounting date 记帐日期；会计结算日期 W&H
F*Aw  
accounting for money 款项核算 jGaI6G'N  
Accounting Officer 会计主任 qG?svt  
accounting period 会计报告期；会计期 W1;u%>Uh  
accounting policy 会计政策；会计方针 c D0-g=&   
accounting practice 会计惯例 6 ~LCj"  
accounting principle 会计准则 8P[aX3T7G  
accounting record 会计记录 <V_P)b8$1
 
accounting report 会计报告 pxgVYr.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j$mCU?  
Accounting Society of China 中国会计学会 lOJ3_8  
accounting statement 会计报表 l %M0^d6M  
accounting system 会计制度；会计系统 h.WvPZ2U  
accounting transaction 会计事项；帐务交易 @24)*d^1  
accounting treatment 会计处理 9zs!rlzQ  
accounting year 会计年度 u/S{^2`b  
accretion 增值；添加 3X#)PX9b){  
accrual 应计项目；应累算数目 3wf&,4`EX  
accrual basis 应计制；权责发生制 1SO!a R#g  
accrual basis accounting 应计制会计；权责发生制会计 <-rw>,  
accrue 应累算；应计 ,"U_oa3  
accrued benefit 应累算利益 ?D8+wj  
accrued charges 应计费用 Eu)(@,]we  
accrued cumulative preference share dividend 应累算的累积优先股股息 3rh@|fg)E  
accrued expenses 应累算费用 [t}\8^y  
accrued interest payable 应付利息；应计未付利息 `iT{H]po  
accrued interest receivable 应收利息；应计未收利息 v[J"/:]  
accrued right 累算权益 nlsif  
accruing profit 应累算的利润 ~]LkQQ'  
accumulated fiscal reserve 累积财政储备 gtVnn]Jh  
accumulated profit 累积利润；滚存溢利 6tKCY(#oO+  
accumulated reserve 累积储备 8{ooLdpX7  
accumulation of surplus income 累积收益盈余 6(as.U>K  
acquired assets 既得资产 ?Ja&LNI9S  
acquisition 收购；购置；取得 gSn9L)k(O  
acquisition cost 购置成本 =/zb$d cz  
acquisition expenses 购置费用 &w"1VOV<  
acquisition of 100% interest 收购全部股权 lwj,8  
acquisition of control 取得控制权 L^><APlX  
acquisition of fixed assets 购置固定资产 DJ.n8hne  
acquisition of shell “买壳” M>LgEc-v67  
acquisition price 收购价 bWEti}kW  
act of God 天灾 ;I@@PUnR  
acting partner 执事合伙人 h#o?O k  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \#O}K  
active partner 积极参与的合伙人 guc[du  
active trading 交投活跃 \Jy/ a-  
actual circulation 实际流通 8AgKK=C=  
actual cost 实际成本 kD.KZV  
actual expenditure 实际开支；实际支出 jSc!"Trl]  
actual income 实际入息；实际收入；实际收益 bxR6@  
actual market 现货市场 BfOQ/k))  
actual price 现货价；实际价格 H)VzPe#{  
actual profit 实际利润 NuQ l  
actual quotation 实盘；实际价位；实际报价 uS}qy-8J  
actual year basis 按实际年度计算 @})]4H  
actuals 实货 L$rMfeS  
actuarial investigation 精算调查 ]R?{9H|jwE  
actuarial principle 精算原则 %f'mW2  
actuarial report 精算师报告 (]gd$BgD
 
Actuarial Society of Hong Kong 香港精算学会 noL&>G  
actuarial valuation 精算师估值 pN?geF~t|  
actuary 精算师 ]~!?(d!J/  
ad referendum agreement 暂定协议；有待覆核的协定 Al-;-t#Dc  
ad valorem duty 从价税；按值征税 YRRsbm{  
ad valorem duty system 从价税制 '2X6>6`w  
ad valorem fee 从价费 :Y)jf
 
ad valorem tariff 从价关税 ^]{m*bEkR  
additional allowance 额外免税额 Tt\h#E  
additional amount for unexpired risk 未过期风险的额外款额 SSo7 U  
additional assessable profit 补加应评税利润 Y5,[udF:O  
additional assessment 补加评税 05PRlz*x=  
additional commitment 额外承担 vj,OX~|  
additional commitment vote 额外承担拨款 AAW])c`.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /|MHZ$Y9w?  
additional dependent parent allowance 供养父母额外免税额 LfsqtQ=J`  
additional provision 额外拨款 \{u 9Kc  
additional stamp duty 附加印花税 =R6IW,*  
additional tax 补加税罚款；补加税款 B/F6WQdZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P#o"T4 >  
adjudged bankrupt 被裁定破产 |S0nR<x-M  
adjudicated bankrupt 裁定破产人 1~aP)q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 o4PJ9x5R!  
adjudication of bankruptcy 裁定破产；宣告破产 F :p9y_W  
adjudication of insolvency 裁定无力偿还债务 =&~7Q"  
adjusted actual 经调整的实数；调整后的实数 9S_PZH  
adjusted current assets 经调整的流动资产；调整后的流动资产 U_[<,JE  
adjusted figure 经调整的数字；调整后的数额 l2Pry'3  
adjusted liabilities 经调整的负债；调整后的负债 uw>O|&!  
adjusted loss 经调整的亏损；调整后的亏损 e !2SO*O  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 'L$}!H1y  
adjusted profit 经调整的利润；调整后的利润 c0aXOG^  
adjusted surplus 经调整的盈余额；调整后的盈余额 u/_TR;u=q  
adjusted value 经调整的价值；调整后的价值 ;U)xZ _Ew~  
adjustment 调整；修订；理算〔保险〕 3Z%~WE;I  
adjustment centre 调剂中心 W{W8\  
adjustment lag 调整过程的时间差距；调整时差 1LZ[i89&%  
adjustment mechanism 调整机制 #X t|"Z  
adjustment of loss 亏损调整 kH'zTO1  
adjustment process 调整过程；调整程序 v1O1-aM  
adjustment range 调整幅度 :}*  
administered exchange rate 受管制汇率 =IH~:D\&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 o|G[/o2  
administration expenses 行政费用 Mv?$zV"`#  
administration fee 手续费；行政费 wSd|-e  
administration in bankruptcy 破产管理 JEh(A=Eu>  
administration order 遗产管理令 ?[VL 2dP0  
administrator 管理人；遗产管理人 #
UesXv  
administrator of the estate 遗产管理人 [L ?^+p>  
admission of debt 债项承认书 {16]8-pe  
admission of proof 接纳债权证明 R(AS$<p{!>  
advance 放贷款项；垫付款项；预支款项；预付款项 &,8F!)[9  
advance account 暂支帐目；预付款帐户 J5Ovj,[EZ  
advance compensation 预付补偿金 sD ,=_q@  
advance from shareholder 股东垫款 ^gSZzJ5  
advance pending reimbursement 预支以待日后付还 q/#pol  
advanced economy 先进经济体系 OaeX:r+&Q  
advancement 预付；预付财产 j@u]( nf  
advances warrant 垫款令 E*AI}:or;  
advancing 贷出 C2}f'  
adverse balance 逆差 E^4}l2m_  
adverse exchange 逆汇 8yDe{  
advertisement addressed to shareholders 在报章刊登的致股东通告 c4V%
>A  
advice for collection 托收通知书 yQ!I`T>a  
advice of drawing 提款通知书；汇票通知书 B? Z_~Bf&  
advice of payment 付款通知 W7#dc89}  
Advisory Committee [Securities and Futures Commission] U[EZ,7n8  
谘询委员会〔证券及期货事务监察委员会〕 8}K^o>J&K  
Advisory Committee on Diversification 经济多元化谘询委员会 zQ~ax!}R  
affidavit 誓章；遗产申报誓章 Zk] /m  
affidavit of no receipt 述明无收款的誓章 l=PZlH y1G  
affiliate 联号；联营公司；附属公司 /Os6i&;  
affiliated company 附属公司；联号；联营公司 'W*:9wah  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 10d.&vNw  
affordability 负担能力 G _-JR  
African Development Bank [AfDB] 非洲开发银行 B",;z)(%  
after-acquired property 事后取得的财产 6o d^+>U  
after-hours dealing 市后交易 +l hJ8&  
after-tax profit 税后盈利；税后利润；税后溢利 LU $=j  
agency agreement 代理协议 p?2^JJpUb  
agency expenses 代理机构的开支 =6'Fm$R  
agency fee 代理费 {n\
Ai3F-  
Agency Law 《代理法》 4$+1&
+@ ]  
agent 代理人；承销人 < Dt/JA(p  
agent of company 公司代理人 I%:\"g"c  
agent's fee 代理人费；经纪费 ?DGg.2f  
aggregate 总计；总数；总体数字 cq0-Dd9^&  
aggregate amount 总款额；总额 3O*^[$vM  
aggregate assets and liabilities 总体资产与负债 wZfY~  
aggregate at constant price 按固定价格计算的总体数字 rS8}(lf  
aggregate demand 总需求 bae;2| w  
aggregate gross position 总持仓量 :cvT/xhO  
aggregate limit 总限额 [Ob09#B%:5  
aggregate of salaries tax 合计薪俸税 H<") )EJI  
aggregate performance 总体表现；总体业绩 k+BY3a  
aggregate supply 总体供应 *,|x p  
aggregate surplus 总盈余
(q@%eor&}  
aggregate total 整体总额 [/o BjiBA  
aggregate value 总值；合计价值 iNr&;  
aggregated basis 合计基准 fjCFJ_  
aggregated net chargeable income 合计应课税入息实额 "5204I  
aggregation 合并计算；合计；总和 l >~Rzw  
aggregation of incomes of husband and wife 夫妇入息合并计算 KM"BHaSkF  
aggregation of property 财产的总和 ,_TE@]!$  
agio 差价；贴水 D-FT3Culw  
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》 >n3ig~0d  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $zM \Jd  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 =QK ucLo  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment RN&6z"|jR  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 } m"':f  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment R^B8** N  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 zs6rd83#  
agreement for a settlement 授产协议 )t((x  
agreement for assignment 转让协议 @?>5~  
agreement for sale 售卖协议；买卖协议 Oyb0t|do+  
agreement for sale and purchase 买卖协议 osc A\r  
agreement for the payment of interest 支付利息协议 6LrI,d  
agreement for the repayment of money 还款协议 ep4?;Qmho  
agreement of reinsurance 再保险协议 jvxCCYXR  
Agricultural Bank of China 中国农业银行 ;l^'g}dQ^  
air passenger departure tax 飞机乘客离境税 E 6+ ooB[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 j\"d/{7Q  
airport tax 机场税 ht#,v5oG>f  
alcohol duty 酒精税 Ii#+JY0k  
alienation 让与；让渡；转让 -/ G#ls|?  
alimony 生活费；赡养费 -oTdi0P  
All Ordinaries Index [AOI] 所有普通股指数 !1%Sf.`!_  
all risks 全险；综合险 U&43/;<,  
All Sales Record for Stock Market 《股票市场成交报告》 '14 86q@[$  
Allied Capital Resources Limited 新联财务有限公司 3,EtyJ3[Bh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g}S%D(~  
allocation letter 拨款信件 6v74mIRn'?  
allocation of fund 分配款项；预留款项 yY{  
allocation of profit 利润分配；溢利分配 97 ,Yq3  
allocation warrant 拨款令 \GV'{W+o2  
allotment 分配；配股 }u8g7Nj  
allotment notice 股份配售通知；配股通知 q6b&b^r+H  
allotment of shares 股份分配 }u1h6rd `  
allowable 可获宽免；免税的 0dQ\Y]b  
allowable business loss 可扣除的营业亏损 tt CC] Q  
allowable expenses 可扣税的支出 b
c:3 5.  
allowance 免税额；津贴；备抵；准备金 sy-#Eo#3  
allowance for debts 债项的免税额 wz{c;v\J^  
allowance for depreciation by wear and tear 耗损折旧免税额 %%#bTyF  
allowance for funeral expenses 殡殓费的免税额 @iMF&\KC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Jz*A!Li  
allowance for repairs and outgoings 修葺及支出方面的免税额 a_]l?t  
allowance to debtor 给债务人的津贴 *K& $9fah  
alteration of capital 资本更改 GHo mk##0E  
alternate trustee 候补受托人 >vR2K^  
amalgamation 合并 F>5b[q6~4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J qmL|
S)  
ambit of charges 征税范围；收费范围 d^v.tYM$N  
amended valuation 经修订的估值 a]Y9;(  
American Commodities Exchange 美国商品交易所 j/F('r~L  
American Express Bank Limited 美国运通银行 Sx (E'?]  
American Stock Exchange 美国证券交易所 -%Ce  
amortization 摊销 lauq(aD_C  
amount due from banks 存放银行同业的款项 4?+jvVq  
amount due from banks abroad 存放海外银行同业的款项 .XVL JJ#  
amount due from holding companies 控股公司欠款 xZM4CR9]*C  
amount due from local banks 存放本港银行同业的款项 :."6g)T  
amount due to banks 银行同业的存款 HIt9W]koO  
amount due to banks abroad 海外银行同业的存款 uHRxV"@}[1  
amount due to holding companies 控股公司存款 us8HXvvp{  
amount due to local banks 本港银行同业的存款 
:6&#u.\u  
amount due to outport banks 外埠银行同业的存款
KfPgj  
amount for note issue 发行纸币的款额 X<pNc6  
amount of bond 担保契据的款额 VS!v7-_N5  
amount of consideration 代价款额 G1*,~1i  
amount of contribution 供款数额 1~},}S]id  
amount of indebtedness 负债款额 A_e5Vb,u.  
amount of principal of the loan 贷款本金额 7Ka4?@bQ  
amount of rates chargeable 应征差饷数额 &Nw|(z&$  
amount of share capital 股本额 Vg :''!4t2  
amount of sums assured 承保款额 ie>mOsz  
amount of variation 变动幅度 F-M)6&T  
amount of vote 拨款数额 5R%y3::$S  
amount payable 应付款额 O(9*
VoD  
amount receivable 应收款额 Xy`'h5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QAMcI:5  
analysis 分析 _meW9)B  
ancillary risk 附属风险 L@_o*"&j  
annual account 周年帐目；周年帐目报表；年度决算；年结 !,rF(pz  
annual accounting date 年结日期 |5&7;;$  
annual allowance 每年免税额；年积金；年度津贴；年津 q}0I`$MU  
annual balance 年度余额 \PFjw9s  
annual disposable income 每年可动用收入 la4%Vqwgu  
annual estimates 周年预算 U!K#g_}  
annual fee 年费 3+ 2&9mm  
annual general meeting 周年大会 Iz;^D!  
annual growth rate 年增率；每年增长率 83p8:C.Ze  
annual long-term supplement 长期个案每年补助金 _34%St!lg  
annual pensionable emolument 可供计算退休金的年薪 ~*+evAP  
annual report 年报 AxF$7J(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :S7[<SwL  
annual return 周年报表；周年申报表；每年报税表格 52,'8` ]  
Annual Return Rules 《周年报表规则》 &.#dZ}J  
annual review of consumer prices 每年消费物价回顾 #XqiXM~^R  
annual roll-forward basis 逐年延展方式 a<>cbP  
annual salary 年薪 #`l&HV  
annual statement 年度报表；年度决算表 2+pXtP@O  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 PlT_]p  
annuitant 年金受益人 Ke]'RfO\  
annuity 年金 tw.z5  
annuity contract 年金合约 +Jn\`4/J:  
annuity on human life 人寿年金 ,t9CP  
antecedent debt 先前的债项 ]1|7V|N6  
ante-dated cheque 倒填日期支票 yX%> %#$  
anticipated expenditure 预期开支 gQ%mVJB{(  
anticipated net profit 预期纯利 Ir*{IV
vej  
anticipated revenue 预期收入 hx/A215L  
anti-inflation measure 反通货膨胀措施 Goy[P2m  
anti-inflationary stance 反通货膨胀立场
V`YmGo  
apparent deficit 表面赤字 "?W8o[c+  
apparent financial solvency 表面偿债能力 P3Ah1X7W"C  
apparent partner 表面合伙人 ]"YXa~
b  
application for personal assessment 个人入息课税申请书 * kUb[  
application of fund 资金应用 (Kg)cc[B`  
application to release as liquidator and to destruct the books of accounts and documents
/[Rp~YzW  
申请免除清盘人职务及毁灭帐簿与文件 p6)6Gcx  
appointed actuary 委任精算师 *"6A>:rQs  
appointed auditor 委任核数师；委任审计师 ljz=u;O)  
appointed trustee 委任的受托人 +%~me?  
appointer 委任人 q./jYe  
apportioned pro rata 按比例分摊 \yLFV9P}EL  
apportionment 分配；分摊 F&3:]1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 IlI5xkJ(  
apportionment formula 分摊方程式 Sco'] ^#(  
apportionment of estate duty 遗产税的分摊 [D?d~pB  
appraisal 估价；评估 osLEH?i
KW  
appreciable growth 可观增长 |<y1<O>F  
appreciable impact 显着影响 {~(XO@;b  
appreciable increase 可观增长 P=y1qqC  
appreciation 增值；升值 ,:V[H8 ?  
appreciation against other currencies 相对其他货币升值 n* .<L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +Q[SddI  
appreciation tax 增值税 ,W/Y@Sc
C  
appropriation 拨款；拨用；拨付 RQ#9[6w!v  
appropriation account 拨款帐目 beV+3HqB8  
Appropriation Bill 拨款法案 Bi"cWO  
appropriation-in-aid system 补助拨款办法 )oM% N  
approved assets 核准资产 Pi,86?  
approved basket stock 认可一篮子证券 f'qM?GlET  
approved budget 核准预算 2n#H%&^?a  
approved charitable donation 认可慈善捐款 ?#nk}=;g8  
approved charitable institution 认可慈善机构 y`/:E<fVk  
approved currency 核准货币；认可货币 rTJ;s  
approved estimates 核准预算 ec*Ni|`Z'  
approved estimates of expenditure 核准开支预算 }?O>.W,/  
approved overseas insurer 核准海外保险人 ltkA7dUbu  
approved overseas trust company 核准海外信托公司 M~Er6Zg  
approved pooled investment fund 核准汇集投资基金 W&3,XFnI_  
approved provident fund scheme 认可公积金计划 gh `_{l  
approved provision 核准拨款 r C
Us  
approved redeemable share 核准可赎回股份 ,XN4Iy#BZl  
approved regional stock 认可地区性证券 #&z'?x^a  
approved retirement scheme 认可退休金计划 "-G7eGQ  
approved subordinated loan 核准附属贷款 N&(MM.\`^  
arbitrage 套戥；套汇；套利 3J3wKw!`  
arbitrageur 套戥者；套汇者 >rYMOC~  
arbitrary amount 临时款项 t+
,2 p|B  
arrangement 措施；安排；协定 v`@N R06  
arrears 欠款 li#ep?5h^  
arrears of pay 欠付薪酬 4ZYywDwn  
arrears of revenue 逾期未收税款；逾期未收的帐项 wX!0KxR/Z  
articles of association 组织章程；组织细则；组织章程细则 _b 
*gg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zW[HGI6w  
ascertainment of profit 确定利润 1.Neg|  
"Asia Clear" “亚洲结算系统” [EQTr
r( D  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9pk-#/ag  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Ksk[sf?J&  
Asian Development Fund [ADF] 亚洲发展基金 R[QBFL<  
Asian dollar bond 亚洲美元债券 bJynUZ  
Asian dollar market 亚洲美元市场 X'xnJtk  
Asian dollar rate 亚洲美元利率 e YiqTWn:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 LF+E5{=:R  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 N7)K\)DS!z  
asked price 沽盘；喊价；索价；卖方报价 h66mzV:`  
assessable income 应评税入息 BJp~/H`vd  
assessable loss 应评税亏损 }1.'2.<Y  
assessable profit 应评税利润 {c<cSrfI  
assessable value 应评税值 X2YBZA  
assessed profit 估定利润 \GK]6VW  
assessed value 经评估价值 crgVedx~}  
assessment 评税；评定；估价；评税单 {CX06BP  
assessment number 评税编号；估价编号 Q4g69
IE  
assessment of additional tax 补加税评税 jFI`CA6P  
assessment of performance 业绩评估；实绩评价 FU)=+m  
Assessor 评税主任 aeEio;G1  
asset price bubbles 资产价格泡沫 |>wGl  
asset-backed securities 具资产保证的证券 5d-rF:#  
assets accretion 资产增值 bu=RU  
assets and liabilities 资产与负债 Sh:_YD^(  
assets betterment statement 资产递增表；资产改进表 Sb}=j;F  
assets lending 实物放款；有抵押贷款 +{%)}?F  
assets of the company passing on the death 死者去世时转移的公司资产 m<J:6^H@  
assets pledged as security for liabilities 用作负债抵押的资产 ghTue*A  
assets portfolio 资产投资组合 TrQUhmS/!  
assets price 资产价格 EQ>@K-R  
assets quality 资产质素 {??bJRT  
assets realization 资产变现 xX.{(er  
assets refinancing arrangement 资产再集资安排 J"XZnb)E=  
assets securitization 资产证券化 WM ]eb, 8q  
assets situated outside Hong Kong 在香港以外地方的资产 E=]|v+#~  
assets stripping 削减资产；拆卖资产 h&rZR
`g  
assets value 资产值 B'bOK`p  
assignee 承让人 vX&W;&  
assignment 转让；转让书；转让契 O<MO2U+^x  
assignment of interest 权益转让 {/qQ=$t  
assignment of letters patent and trade mark 专利证书及商标转让 f*Os~@K  
assignment of property 物业转让；物业转让书 ;R$2+9  
assignment right 转让权 U&
#`5u6'j  
assignor 转让人 y<c7RK]  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /0XmU@B  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /<"ok;Pu7  
associate member 附属会员 N686~  
associated body corporate 相联法人团体 msQ?V&+<  
associated company 相联公司；联属公司 eYevj[c;  
associated corporation 相联法团 -wh  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Zg|l:^E  
公认会计师公会〔英国〕 DHZ`y[&}|N  
Association of Futures Exchange Brokers 香港期货经纪协会 x~](d8*=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Vd'=Fe;eB  
association of underwriters 承保人组织 Xv+,Z<>iQ  
assumption of control 接管 D2RvFlAXu  
assurance 担保；保险；转易；转易书 \m=k~Cf:f  
assurance of interest 权益的转易 E;An':j  
at 19XX price 按一九ＸＸ年价格计算 U/_hH*N"!  
at a discount 按赔价计算；按贴水价格计算；打折扣 xtK\-[n  
at a premium 按溢价计算；按升水价格计算 ` }B,w-,io  
at call 通知付款；按通知 ')Y1cO  
at constant market price 按固定市价计算 ,;f5OUl?[  
at constant price 按固定价格计算 F^5\
w-gLY  
at cost 按成本计算 F3L+X5D.yu  
at current market price 按当时市价计算；按现时市价计算 e\!Aoky  
at current price 按当时价格计算；按现时价格计算 bCiyz+VyJn  
at factor cost 按要素成本计算；按生产要素成本计算 %Am
yT  
at money-of-the-day price 按付款当日价格计算 xqQK-?k  
at or better 按指定或较佳价位〔买卖指令〕 ~.tYYX<  
at par 按面值计算；平价 R@U4Ae{+  
at sight 见票即付 AJ)&+H  
at the close 按收市盘 ;s-@m<  
at the opening 按开市盘 tq51;L  
attestation 见证；见证条款 LjIkZ'HuF  
at-the-money option 平价期权 D0>Pc9
 
attorney 受权人；受托代表人 #$F*.vQSs+  
attornment 新拥有人承认书 p1W6s0L  
attributable profit 可归属利润 )KGz -!1c  
attributable share value 可归属股份价值 1MmEP  
Auckland Stock Exchange 奥克兰证券交易所 Qj
$w7*U  
auction 拍卖 wJ"]H!r0  
auctioneer 拍卖商 nj1PR`AE  
audit 审计；核数 3eB)X2~   
Audit Commission 审计署 ?]o(cz  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] L\V`ou  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 -F
JLM  
audit review 帐目审查 &xp]9$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l=x(   
audited account 审计帐目；经审计的帐目 /!qP=ngw9  
audited annual account 经审计的周年帐目 3[8p,wx  
audited balance sheet 经审计的资产负债表 }(,{^".[}  
auditor 核数师；核数主任；审计师 h\Q@zR*0a  
auditor's certificate 核数师证明书；审计师证明书 e3?z^AUXm  
auditor's report 核数师报告；审计师报告 wuM'M<J@  
Aussie bond 澳元债券 RE4WD9n  
austerity budget 紧缩预算 qh6rMqq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }0iHf'~DH*  
Australia All Ordinaries Index 澳洲所有普通股票指数 Xz9[0;Q  
Australian Dollar [AUD] 澳元 >?6HUUQ  
Australian Options Market 澳大利亚期权市场 JpxQS~VX  
Australian Securities Commission 澳洲证券事务监察委员会 Nr).*]g@~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 dGz4`1(>  
Australian Stock Exchange 澳大利亚证券交易所 ]wi0qc2{  
Austrian Schilling [ATS] 奥地利先令 4Z5;y[k(  
authentication 认证；鉴证 ?% A2  
authority to purchase 委托购买证；委购书 %0Qq~J@Lu  
authorization 认可；核准；授权；授权书 e1%kW1Z9  
authorization by direction 指示授权 %?Q&a ]  
authorization by instruction 指令授权 ^AiQNL}  
authorization by warrant 令状授权 6ud<U#\b&  
authorization of unit trust 单位信托的认可 >0uj\5h)I]  
authorized agent 指定代理人 `6;$Z)=.  
authorized capital 法定资本 5:C>:pAV  
authorized clerk 出市员 +L@\/=;G  
authorized dealer 认可交易商 cBv"d ~  
authorized financial institution 认可财务机构 z;ku*IV  
authorized fund 认可基金 rm-;Z<  
authorized fund house 获授权的基金公司；认可基金公司 PB!XApTb  
authorized institution 认可机构 @th94tk,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :8HVq*itS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {m@tt{%  
authorized insurer 获授权保险人；获认可承保人 o8v,178  
authorized investment 特准投资项目 _pDfPLlY&  
authorized person 获授权人 dCo3VF"u  
authorized representative 获授权代表 U3`?Z`i(  
authorized share capital 法定股本 Eggu-i(rD  
automated quotation system 自动报价系统 Pn6~66a6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %(W8WLz}  
自动交易系统〔香港期货交易所有限公司〕 *)Cr1d k  
automatic adjustment mechanism 自动调整机制 B*w]yL(  
automatic adjustment system 自动调整系统 ),[@NK&=  
Automatic Clearing House 自动票据交换所 `xx3JQv[  
automatic exchange rates accumulation system 自动化汇率累集系统 5&O%0`t  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Y=g]\%-PB  
automatic teller machine [ATM] 自动柜员机 h=JW^\?\]  
autopay 自动转帐 >5?:iaq z  
available assets 可用资产 zqBzataR:  
available fiscal reserve 现存财政储备 \ 9iiS(e  
available profit 可用利润 gNc;P[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gS@<sO$d>  
average 平均；平均数；海损 Tj{3#?]Ho  
average basic salary 平均基本薪金 .wyuB;:  
average consumer expenditure 平均消费开支；一般消费开支 $G5:/,Q  
average cost 平均成本 .U44p*I  
average cost of land production 增辟土地平均成本 &Yc'X+'4  
average daily turnover 平均每日成交额 es~1@Jb  
average daily wage rate 平均每日工资率 3^xq+{\)  
average expenditure pattern 平均开支模式 +l.LwA
 
average growth rate 平均增长率 &U7h9o H  
average net fixed assets 固定资产平均净值 MvnQUZ  
average of relatives 相对价格平均数 = ^Vp \  
average price 平均价格 rHk,OC  
average propensity to consume 平均消费倾向；一般消费倾向 WiZTE(NM`  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .l5-i@=W  
average rate 平均率 +!!G0Zj/  
average revenue 平均收入；平均收益
z[myf]@  
average stock 平均库存；平均存货 d3S M
e  
average yearly rent 平均年租 SynRi/BRmw  
avoidance of double taxation 避免双重课税 ?u/UV,";y  
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 h/5S2EB0!O  
j"aY\cLr t  
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