一些有用的会计术语(也不知道发的地方对不对)A

A: "30=!k  
A share Ａ股；甲类股份 2uY:p=DxG9  
abatement of tax 减税；减扣免税额 ? N]bFW"t|  
ABN AMRO Bank N.V. 荷兰银行 u 1}dHMoX~  
above-the-line expenditure 线上项目支出；经常预算支出 X"g,QqDD  
above-the-line receipt 线上项目收入；经常预算收入 cdH`#X  
ABSA Asia Limited 南非联合亚洲有限公司 -gC%*S5&  
absolute change 绝对数值变更 +kxk z"fP  
absolute expenditure 实际开支 H3d|eO4+W  
absolute guideline figure 绝对准则数字 K)`R?CZ:s  
absolute interest 绝对权益 =? q&/ cru  
absolute order of discharge 绝对破产解除令 <?8cVLW}O  
absolute profit margin 绝对利润幅度 d/3&3>/  
absolute value 实值；绝对值 \!uf*=d  
absolutely vested interest 绝对既得权益 )PU\|I0|)e  
absorbed cost 已吸收成本；已分摊成本 gGA5xkA  
absorption 吸收；分摊；合并 6rG7/  
absorption rate 吸收率；摊配率；分摊率 #3?"#),q
 
ACB Finance Limited 亚洲商业财务有限公司 Ue,eEer  
acceptable form of reciprocity 合理的互惠条件 23p.g5hJi  
acceptable rate 适当利率；适当汇率 e*( _Cvxp  
acceptance agreement 承兑协议 =yqg,w&Q  
acceptance for honour 参加承兑 "Ya;
&F.'  
acceptor 承兑人；接受人；受票人 rc%*g3ryLG  
acceptor for honour 参加承兑人 r[kHVT8  
accident insurance 意外保险 !{uV-c-
5,  
Accident Insurance Association of Hong Kong 香港意外保险公会 F3Vvqt*2  
accident insurance scheme 意外保险计划 U;.cXU{  
accident year basis 意外年度基准 DX3jE p2  
accommodation 通融；贷款 2%fkXH<  
accommodation bill 通融票据；空头票据 l{ fL
~O  
accommodation party 汇票代发人 SFsT^f<  
account balance 帐户余额；帐户结余 sZqi)lo-s  
account book 帐簿 >2mY%  
account collected in advance 预收款项 aOoWB^;6  
account current book 往来帐簿 [czWUD

 
account of after-acquired property 事后取得的财产报告 cY~lDLyB  
account of defaulter 拖欠帐目 uSCI  
account payable 应付帐款 r[j@@[)"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
Cd p_niF  
account receivable 应收帐款 !g>mjD  
account receivable report 应收帐款报表 <bv9X?U  
account statement 结单；帐单；会计财务报表 G
Wj !n  
account title 帐户名称；会计科目 T~}g{q,tR  
accountant's report 会计师报告 X/Fip0i  
Accountant's Report Rules 会计师报告规则 &w%%^ +n |  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Pm24;'  
Accounting Arrangements 《会计安排》 *;t_VlaZ  
accounting basis 会计基础 f'S0"  
accounting by Official Receiver 破产管理署署长呈交的帐目 S|@ Y !  
Accounting Circular 《会计通告》 7#T@CKdUd  
accounting class 会计类别 &.0wPyw  
accounting date 记帐日期；会计结算日期 ROfke.N\'  
accounting for money 款项核算 a5@lWpQsV  
Accounting Officer 会计主任 9x8Ai  
accounting period 会计报告期；会计期 | 8n,|%e  
accounting policy 会计政策；会计方针 }LZz"b<aw  
accounting practice 会计惯例 0b,{4DOD  
accounting principle 会计准则  :KRe==/  
accounting record 会计记录 63i&e/pv  
accounting report 会计报告 9B3}LVg\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 DshRH>7s8  
Accounting Society of China 中国会计学会 E@="n<uS  
accounting statement 会计报表 F
EA/}*2F  
accounting system 会计制度；会计系统 (%M:=zm  
accounting transaction 会计事项；帐务交易 9 &Od7Cn  
accounting treatment 会计处理 /dVcNo3"  
accounting year 会计年度 D%'rq  
accretion 增值；添加 #M[Cq= 2  
accrual 应计项目；应累算数目 (
G"/C7q  
accrual basis 应计制；权责发生制 KiNluGNt  
accrual basis accounting 应计制会计；权责发生制会计 L=<,+m[!  
accrue 应累算；应计 I)G.tJZ e  
accrued benefit 应累算利益 "r{ ^Y??  
accrued charges 应计费用 +n8,=}  
accrued cumulative preference share dividend 应累算的累积优先股股息 O}Do4>02  
accrued expenses 应累算费用 cC,gd\}M  
accrued interest payable 应付利息；应计未付利息 yLt?XhRlp  
accrued interest receivable 应收利息；应计未收利息 9>5]y}.{  
accrued right 累算权益 E|B1h!!\c  
accruing profit 应累算的利润 {y:+rh&  
accumulated fiscal reserve 累积财政储备 !{oP'8Ax$  
accumulated profit 累积利润；滚存溢利 rk?G[C)2c  
accumulated reserve 累积储备 !P_'n  
accumulation of surplus income 累积收益盈余 kca  Y  
acquired assets 既得资产 N%?8Bm~dP  
acquisition 收购；购置；取得 umiD2BRZ  
acquisition cost 购置成本 hN:2(x  
acquisition expenses 购置费用 FkoN+\d  
acquisition of 100% interest 收购全部股权 v|>'m#Ln2  
acquisition of control 取得控制权 jZ69
sDhE  
acquisition of fixed assets 购置固定资产 eJ$ {`&J  
acquisition of shell “买壳” B;L^!sL
P  
acquisition price 收购价 UC9w T  
act of God 天灾 HR k^KB  
acting partner 执事合伙人 /#?i+z   
active market 买卖活跃的市场；交投畅旺的市场；旺市 C?b_E  
active partner 积极参与的合伙人 g\,HiKBXd  
active trading 交投活跃 ?DJ,YY9P  
actual circulation 实际流通 ( e(<4-&  
actual cost 实际成本 %G~%:uJ5  
actual expenditure 实际开支；实际支出 N &vQis  
actual income 实际入息；实际收入；实际收益 ((_v>{  
actual market 现货市场 d4-cZw}+  
actual price 现货价；实际价格 .aR$ou,7  
actual profit 实际利润 <H!;/p/S  
actual quotation 实盘；实际价位；实际报价 "{(4  
actual year basis 按实际年度计算 JE+{Vx}  
actuals 实货 RDp(Ci  
actuarial investigation 精算调查 4,R1}.?BzJ  
actuarial principle 精算原则 7Y'.yn  
actuarial report 精算师报告 ;0\   
Actuarial Society of Hong Kong 香港精算学会 j2{ '!  
actuarial valuation 精算师估值 %OsV(7  
actuary 精算师 -U_<:  
ad referendum agreement 暂定协议；有待覆核的协定 YJrZ  
ad valorem duty 从价税；按值征税 t)~v5vr  
ad valorem duty system 从价税制 E|^~R}z)  
ad valorem fee 从价费 )kNyl@m  
ad valorem tariff 从价关税 +xtR`Y"  
additional allowance 额外免税额 "7a;Apq*  
additional amount for unexpired risk 未过期风险的额外款额 rB%acTCz=[  
additional assessable profit 补加应评税利润 Q1@V?`rkS{  
additional assessment 补加评税 LaiUf_W#X  
additional commitment 额外承担 }vdhk0  
additional commitment vote 额外承担拨款 -{fbZk&A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uU00ZPS*G[  
additional dependent parent allowance 供养父母额外免税额 Nb;Yti@Y.  
additional provision 额外拨款 %7rWebd-  
additional stamp duty 附加印花税 o%A
@ OY  
additional tax 补加税罚款；补加税款 zc-.W2"Hu  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J;BG/VI1  
adjudged bankrupt 被裁定破产 e c`3
Qw  
adjudicated bankrupt 裁定破产人 :ITz\m  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <)(STo  
adjudication of bankruptcy 裁定破产；宣告破产 xlaBOKa%  
adjudication of insolvency 裁定无力偿还债务 enT.9|vm/  
adjusted actual 经调整的实数；调整后的实数 EGyQhZ mO  
adjusted current assets 经调整的流动资产；调整后的流动资产 P/FO,S-V  
adjusted figure 经调整的数字；调整后的数额 #fYz367>  
adjusted liabilities 经调整的负债；调整后的负债 -xf=dzm)  
adjusted loss 经调整的亏损；调整后的亏损 8aD4wc  
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 `ja*
*re  
adjusted profit 经调整的利润；调整后的利润 C'}8  
adjusted surplus 经调整的盈余额；调整后的盈余额 l2!4}zI2  
adjusted value 经调整的价值；调整后的价值 m/0t; cx  
adjustment 调整；修订；理算〔保险〕 dKyX70Zy9  
adjustment centre 调剂中心 e]{X62]  
adjustment lag 调整过程的时间差距；调整时差 v 1O*
Q  
adjustment mechanism 调整机制 hzc2c.gcF  
adjustment of loss 亏损调整 2}Q)&;u  
adjustment process 调整过程；调整程序 cS ;hyLd  
adjustment range 调整幅度 9Kyr/6w4-k  
administered exchange rate 受管制汇率 Re b^w,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8f|  
administration expenses 行政费用 0Q5ua`U  
administration fee 手续费；行政费 -K)P|'-?m  
administration in bankruptcy 破产管理 [0}^w[  
administration order 遗产管理令 ,saf"Ed=  
administrator 管理人；遗产管理人 D|n`9yv a  
administrator of the estate 遗产管理人 C@L:m1fz  
admission of debt 债项承认书 ?H3xE=<
X  
admission of proof 接纳债权证明 _D(F[p|  
advance 放贷款项；垫付款项；预支款项；预付款项 =GjxqIv  
advance account 暂支帐目；预付款帐户 )vk$]<$  
advance compensation 预付补偿金 t <#Yr%a  
advance from shareholder 股东垫款 8<uKzb(O:  
advance pending reimbursement 预支以待日后付还
\
^3\_T&6  
advanced economy 先进经济体系 -U=bC   
advancement 预付；预付财产 mOyBSOad4  
advances warrant 垫款令 ?ei7jM",  
advancing 贷出 QSy=JC9  
adverse balance 逆差 cQUmcK/,  
adverse exchange 逆汇 O.*,e  
advertisement addressed to shareholders 在报章刊登的致股东通告 8<6;X7<-  
advice for collection 托收通知书 F 3}cVO2bY  
advice of drawing 提款通知书；汇票通知书 P{)eZINlE  
advice of payment 付款通知 !T|X/BR  
Advisory Committee [Securities and Futures Commission] (a1s~  
谘询委员会〔证券及期货事务监察委员会〕 70m}+R(`  
Advisory Committee on Diversification 经济多元化谘询委员会 y_8 8I:O  
affidavit 誓章；遗产申报誓章 qgU$0enSs  
affidavit of no receipt 述明无收款的誓章 BaTE59W  
affiliate 联号；联营公司；附属公司 uV*&a
~  
affiliated company 附属公司；联号；联营公司 #2&_WM!   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 jQ_j#_Vle  
affordability 负担能力 @QMMtfe
Lj  
African Development Bank [AfDB] 非洲开发银行 0=&Hm).  
after-acquired property 事后取得的财产 ek#{!9-  
after-hours dealing 市后交易 jO$3>q  
after-tax profit 税后盈利；税后利润；税后溢利 Xi1/wbC  
agency agreement 代理协议 WrL&$dEJ?M  
agency expenses 代理机构的开支 F\&R nDJ  
agency fee 代理费 [*#ms=Zdc  
Agency Law 《代理法》 fXBA P10#  
agent 代理人；承销人 z}N=Oe  
agent of company 公司代理人 _y),C   
agent's fee 代理人费；经纪费 p}}o#a~V),  
aggregate 总计；总数；总体数字 icHc!m?  
aggregate amount 总款额；总额 4RNB\D
 
aggregate assets and liabilities 总体资产与负债 y%\kgWV  
aggregate at constant price 按固定价格计算的总体数字 HkEfBQmh  
aggregate demand 总需求 _Y*]'?g`  
aggregate gross position 总持仓量 Q5/".x^@  
aggregate limit 总限额 5B@+$D[0?3  
aggregate of salaries tax 合计薪俸税 4?,N;Q  
aggregate performance 总体表现；总体业绩 +=^10D  
aggregate supply 总体供应 a4L8MgF&$-  
aggregate surplus 总盈余 3
ePG=^K^  
aggregate total 整体总额 L*1C2EL/q  
aggregate value 总值；合计价值 PSNrY e  
aggregated basis 合计基准  &jf:7y  
aggregated net chargeable income 合计应课税入息实额 X)xQKkL0  
aggregation 合并计算；合计；总和 Y:/z)"u,C  
aggregation of incomes of husband and wife 夫妇入息合并计算 SV}I+O_w  
aggregation of property 财产的总和 zN {'@B  
agio 差价；贴水 gz-}nCSi  
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》 < ppg$;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment >c?Z.of  
《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》 F%t`dz!L  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment r+;op_
 
《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》 kl_JJX6jPP  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment DnP>ed"M!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 a&p|>,
WS  
agreement for a settlement 授产协议 j}'spKxu  
agreement for assignment 转让协议 5EIh5Y EU>  
agreement for sale 售卖协议；买卖协议 <MI>>$seiJ  
agreement for sale and purchase 买卖协议 \L(~50{(  
agreement for the payment of interest 支付利息协议 pog*}@OS  
agreement for the repayment of money 还款协议 4WZ:zr N
 
agreement of reinsurance 再保险协议 1pVagLlb:7  
Agricultural Bank of China 中国农业银行 xf?*fm?m  
air passenger departure tax 飞机乘客离境税 $3|++?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :aR&t#<"E  
airport tax 机场税 N)03{$WM  
alcohol duty 酒精税 $uF}GP_)  
alienation 让与；让渡；转让 >Q#_<IcI  
alimony 生活费；赡养费 3@*J=LGhKc  
All Ordinaries Index [AOI] 所有普通股指数 &[}bHX/  
all risks 全险；综合险 x-+Hy\^@|  
All Sales Record for Stock Market 《股票市场成交报告》 %%}U -*b  
Allied Capital Resources Limited 新联财务有限公司 %vDN{%h8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 aRdzXq#x  
allocation letter 拨款信件 |vw0:\/H  
allocation of fund 分配款项；预留款项 &aqF||v%)  
allocation of profit 利润分配；溢利分配 D|@*HX@_Xp  
allocation warrant 拨款令 )'KkO$^&  
allotment 分配；配股 \m~?mg"#  
allotment notice 股份配售通知；配股通知 61HU_!A8S  
allotment of shares 股份分配 r1yz ?Y_P  
allowable 可获宽免；免税的 M3c-/7
 
allowable business loss 可扣除的营业亏损 h.E8G^}@  
allowable expenses 可扣税的支出 ;z/Z(7<;;  
allowance 免税额；津贴；备抵；准备金 ;tP-#Xf  
allowance for debts 债项的免税额 $+!/=8R)  
allowance for depreciation by wear and tear 耗损折旧免税额 )"q$g&  
allowance for funeral expenses 殡殓费的免税额 B>WAlmPA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +1~Y2   
allowance for repairs and outgoings 修葺及支出方面的免税额 z;JyHC)  
allowance to debtor 给债务人的津贴 R$IxR=hMx  
alteration of capital 资本更改 '.r_6X$7Jt  
alternate trustee 候补受托人 Q\z6/1:9Z  
amalgamation 合并 fwK5p?Xhm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~oy=2Q<Z  
ambit of charges 征税范围；收费范围 D |kdk;Xv  
amended valuation 经修订的估值 EaaQC]/OX5  
American Commodities Exchange 美国商品交易所 `+[Ct08  
American Express Bank Limited 美国运通银行 Z1 %"w*U  
American Stock Exchange 美国证券交易所 $'}rBPA/  
amortization 摊销 D]\of#%T  
amount due from banks 存放银行同业的款项 V}o`9R@tx}  
amount due from banks abroad 存放海外银行同业的款项 $8vZiB!"  
amount due from holding companies 控股公司欠款 ZgK[,<2  
amount due from local banks 存放本港银行同业的款项 Kur3Gf X  
amount due to banks 银行同业的存款 ]KdSwIbi  
amount due to banks abroad 海外银行同业的存款 iqm]sC`  
amount due to holding companies 控股公司存款 ~v"4;A6  
amount due to local banks 本港银行同业的存款 @&p:J0hbp  
amount due to outport banks 外埠银行同业的存款 uT:'Kkb!  
amount for note issue 发行纸币的款额 :jlKj}4A  
amount of bond 担保契据的款额 3oc p4x`[  
amount of consideration 代价款额 M?l/_!QB  
amount of contribution 供款数额 Fcz7   
amount of indebtedness 负债款额 \ :To\6\Ri  
amount of principal of the loan 贷款本金额 .R'<v^H  
amount of rates chargeable 应征差饷数额 ,RjE?M%  
amount of share capital 股本额 ]
Jz2[F"J  
amount of sums assured 承保款额 !_C*2+f  
amount of variation 变动幅度 Vea2 oQq  
amount of vote 拨款数额 5]pvHc  
amount payable 应付款额 U{/d dCf7  
amount receivable 应收款额 Z0HfrK#oU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =?]H`T:  
analysis 分析 LK\L}<;1V  
ancillary risk 附属风险 yuIy?K  
annual account 周年帐目；周年帐目报表；年度决算；年结 Cw6\'p%l-\  
annual accounting date 年结日期 0M=A,`qk  
annual allowance 每年免税额；年积金；年度津贴；年津 AX($LIy9P  
annual balance 年度余额 >G7dw1;  
annual disposable income 每年可动用收入 E/[>#%@i  
annual estimates 周年预算 q@k/"ee*?  
annual fee 年费 KUJCkwQ  
annual general meeting 周年大会 mq 0d ea  
annual growth rate 年增率；每年增长率 K!W7a~ @  
annual long-term supplement 长期个案每年补助金 czNi)4x  
annual pensionable emolument 可供计算退休金的年薪 \#Md3!MG  
annual report 年报 :%G_<VAo!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o;#:%  
annual return 周年报表；周年申报表；每年报税表格 lTb4quf8I  
Annual Return Rules 《周年报表规则》 ymH>] cUm  
annual review of consumer prices 每年消费物价回顾 ?='2@@8;  
annual roll-forward basis 逐年延展方式 FQY{[QvF~  
annual salary 年薪 h</,p49gM  
annual statement 年度报表；年度决算表 ]R%[cr  
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 s0r::yO  
annuitant 年金受益人 c8z6-6`i0  
annuity 年金 \LuaI  
annuity contract 年金合约 /LwS|c6}}  
annuity on human life 人寿年金 \f~m6j$D_  
antecedent debt 先前的债项 `/ <y0H  
ante-dated cheque 倒填日期支票 NM FgCL  
anticipated expenditure 预期开支 uuHg=8(  
anticipated net profit 预期纯利 /bdL.Y#V  
anticipated revenue 预期收入 2<$pai"yl  
anti-inflation measure 反通货膨胀措施 'q>2WP|UY9  
anti-inflationary stance 反通货膨胀立场 hTfq>jIB_  
apparent deficit 表面赤字 lw+54lZX|  
apparent financial solvency 表面偿债能力 ob3)bI oM  
apparent partner 表面合伙人 XLHi  
application for personal assessment 个人入息课税申请书 pLYLHS`*  
application of fund 资金应用 |D*a"*1+A  
application to release as liquidator and to destruct the books of accounts and documents +
O$`8a)m  
申请免除清盘人职务及毁灭帐簿与文件 aSse' C<a  
appointed actuary 委任精算师 74_':,u;]~  
appointed auditor 委任核数师；委任审计师 /{6&99SJcc  
appointed trustee 委任的受托人 &t)$5\r  
appointer 委任人 l,fwF ua
 
apportioned pro rata 按比例分摊 &{4KymB:  
apportionment 分配；分摊 >]{{5oOQ>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /]U),Lb
N  
apportionment formula 分摊方程式 8*
zORz  
apportionment of estate duty 遗产税的分摊 fQm3D%  
appraisal 估价；评估 B*Z}=$1j  
appreciable growth 可观增长 osM[Xv  
appreciable impact 显着影响 {Jbouj?V!  
appreciable increase 可观增长 ,FIG5-e,}  
appreciation 增值；升值 hMCf| e.UY  
appreciation against other currencies 相对其他货币升值 #W$6[#7=I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d+45Y,|  
appreciation tax 增值税 6~34L{u  
appropriation 拨款；拨用；拨付 d+qeZGg^A  
appropriation account 拨款帐目 Xsk/U++  
Appropriation Bill 拨款法案 cT21  
appropriation-in-aid system 补助拨款办法 f;D(X/"f]  
approved assets 核准资产 inHlL  
approved basket stock 认可一篮子证券 a``/x_EZMn  
approved budget 核准预算 5J-slNNCQ  
approved charitable donation 认可慈善捐款 PGd?c#v#  
approved charitable institution 认可慈善机构 J,G/L!Bp  
approved currency 核准货币；认可货币 >//yvkZ9
,  
approved estimates 核准预算 M{z&h>  
approved estimates of expenditure 核准开支预算 &3Y"Zd!  
approved overseas insurer 核准海外保险人 @[LM8 @:  
approved overseas trust company 核准海外信托公司 nt:Z
O,C:R  
approved pooled investment fund 核准汇集投资基金 :(Ak:  
approved provident fund scheme 认可公积金计划 VwN=AFk Oj  
approved provision 核准拨款 xWK0p'E0  
approved redeemable share 核准可赎回股份 k1'd';gQ  
approved regional stock 认可地区性证券 wY]ejK$0R  
approved retirement scheme 认可退休金计划 /'4]"%i
%3  
approved subordinated loan 核准附属贷款 -e\OF3Td  
arbitrage 套戥；套汇；套利 ]FNe&o1zX  
arbitrageur 套戥者；套汇者  o,rK8x  
arbitrary amount 临时款项 Skl:~'W.&|  
arrangement 措施；安排；协定 b{BiC&3  
arrears 欠款 5Lm-KohT'  
arrears of pay 欠付薪酬 ;.66phe  
arrears of revenue 逾期未收税款；逾期未收的帐项 dvE~EZcS  
articles of association 组织章程；组织细则；组织章程细则 42f\]R,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 TO&^%d  
ascertainment of profit 确定利润 |F4)&xN\  
"Asia Clear" “亚洲结算系统” !_q=r[D\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &E]<KbVx  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }0[<xo>K  
Asian Development Fund [ADF] 亚洲发展基金 P^aNAa  
Asian dollar bond 亚洲美元债券 Ip<~Y  
Asian dollar market 亚洲美元市场 q*K[?  
Asian dollar rate 亚洲美元利率 ,\-4
X  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 18^K!:Of  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 wG&Z7C
b  
asked price 沽盘；喊价；索价；卖方报价 |w"G4J6ha  
assessable income 应评税入息 =}"P;4:  
assessable loss 应评税亏损 rR4?*90vjj  
assessable profit 应评税利润 ?7#{#sj  
assessable value 应评税值 .unlr_eA  
assessed profit 估定利润 ~#jnkD  
assessed value 经评估价值 kXWC o6?  
assessment 评税；评定；估价；评税单 ba tXj]:  
assessment number 评税编号；估价编号 >u\'k+=  
assessment of additional tax 补加税评税 \WqC^Di  
assessment of performance 业绩评估；实绩评价 u+9)B 6O1  
Assessor 评税主任 a51}~V1  
asset price bubbles 资产价格泡沫 )j QrD`  
asset-backed securities 具资产保证的证券 iu9+1+-  
assets accretion 资产增值 QYj*|p^x  
assets and liabilities 资产与负债 Y .E.(\  
assets betterment statement 资产递增表；资产改进表 ]DUmp6  
assets lending 实物放款；有抵押贷款 y1h3Ch>Y  
assets of the company passing on the death 死者去世时转移的公司资产 _VB;
fH$  
assets pledged as security for liabilities 用作负债抵押的资产
|['SiO$)  
assets portfolio 资产投资组合 F0wW3+G  
assets price 资产价格 "yK)9F[9Mo  
assets quality 资产质素 I^)_rOgM  
assets realization 资产变现 ?pdN!zOeL  
assets refinancing arrangement 资产再集资安排 bZ#KfR  
assets securitization 资产证券化 th{ie2$  
assets situated outside Hong Kong 在香港以外地方的资产 E9w"?_A)  
assets stripping 削减资产；拆卖资产 IrIW>r} -  
assets value 资产值 l*Q OM  
assignee 承让人 Vp1Q^`a{G  
assignment 转让；转让书；转让契 9.:&u/e  
assignment of interest 权益转让 B~E>=85z  
assignment of letters patent and trade mark 专利证书及商标转让 NxzAlu  
assignment of property 物业转让；物业转让书 24po}nrO  
assignment right 转让权 %EYh*g{G  
assignor 转让人 gW?Hd/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 tiy#b8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 BC85#sbl  
associate member 附属会员 I-Q(kWc  
associated body corporate 相联法人团体 N3V4Mpf  
associated company 相联公司；联属公司 v5I5tzt*%H  
associated corporation 相联法团 -M+o;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )+"(7U<  
公认会计师公会〔英国〕 n
p\
*r|U  
Association of Futures Exchange Brokers 香港期货经纪协会 #'m#Q6`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [U$`nnp  
association of underwriters 承保人组织 3t5WwrNh  
assumption of control 接管 e +jp,>(v  
assurance 担保；保险；转易；转易书 RDeI l&  
assurance of interest 权益的转易 ~iIFe+6  
at 19XX price 按一九ＸＸ年价格计算 K#N5S]2yb  
at a discount 按赔价计算；按贴水价格计算；打折扣 ZftucD|ZY/  
at a premium 按溢价计算；按升水价格计算 8/}S/$  
at call 通知付款；按通知 Y3ypca&P9  
at constant market price 按固定市价计算 J!"m{ 8-  
at constant price 按固定价格计算 ;xSlRTNT=6  
at cost 按成本计算 Snq0OxS[v  
at current market price 按当时市价计算；按现时市价计算 MM
~4D  
at current price 按当时价格计算；按现时价格计算 %C)|fDwN  
at factor cost 按要素成本计算；按生产要素成本计算 ;[7#h8  
at money-of-the-day price 按付款当日价格计算 cef:>>6_  
at or better 按指定或较佳价位〔买卖指令〕 'N&s$XB,  
at par 按面值计算；平价 F)50 6
 
at sight 见票即付 SbobXTbG  
at the close 按收市盘 Wt=%.Y(x  
at the opening 按开市盘 SwO8d;e  
attestation 见证；见证条款 J=H8^4M  
at-the-money option 平价期权 ()fYhk|W  
attorney 受权人；受托代表人 dCWq~[[  
attornment 新拥有人承认书 T2to!*T  
attributable profit 可归属利润 _AiGD  
attributable share value 可归属股份价值 >p3S,2SM  
Auckland Stock Exchange 奥克兰证券交易所 orEb+  
auction 拍卖 o{7w&Pgs2  
auctioneer 拍卖商 cr!sq.)s  
audit 审计；核数 j[=P3Z0q  
Audit Commission 审计署 F3nPQw{;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "77l~3  
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〕 2bf#L?5g/  
audit review 帐目审查 s{fL~}Yz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S+pm@~xe  
audited account 审计帐目；经审计的帐目 =]L#v2@  
audited annual account 经审计的周年帐目 |vj!,b88n#  
audited balance sheet 经审计的资产负债表 c;'7o=rr  
auditor 核数师；核数主任；审计师 gT|&tTS1@  
auditor's certificate 核数师证明书；审计师证明书 ^izf&W.j!  
auditor's report 核数师报告；审计师报告 ?`B6I!S0[  
Aussie bond 澳元债券 +7t:/_b~  
austerity budget 紧缩预算 S3dcE"hg  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Egl1$,e  
Australia All Ordinaries Index 澳洲所有普通股票指数 3UcOpq2i\  
Australian Dollar [AUD] 澳元 UvGX+M,z'  
Australian Options Market 澳大利亚期权市场 CasFj9,  
Australian Securities Commission 澳洲证券事务监察委员会 ,*wj~NE  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 jG^OF5.  
Australian Stock Exchange 澳大利亚证券交易所 ra]\!;}L0  
Austrian Schilling [ATS] 奥地利先令 Bn Nu/02.=  
authentication 认证；鉴证 ]Wc 2$  
authority to purchase 委托购买证；委购书 #~
6X9,x=  
authorization 认可；核准；授权；授权书 HmpV; <t3  
authorization by direction 指示授权 
."j*4  
authorization by instruction 指令授权 ZQ~EaI9R  
authorization by warrant 令状授权 .a|ROjd!  
authorization of unit trust 单位信托的认可 EkP(]F  
authorized agent 指定代理人 &^ =Y76  
authorized capital 法定资本 (XQl2C  
authorized clerk 出市员 W0Q;1${  
authorized dealer 认可交易商 <gSZ<T  
authorized financial institution 认可财务机构 N4,!b_1  
authorized fund 认可基金 MLn?t^v-  
authorized fund house 获授权的基金公司；认可基金公司 G]I^zd&P  
authorized institution 认可机构 ?tYc2R9x6"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d\rs/ee  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 B=2f-o  
authorized insurer 获授权保险人；获认可承保人 +
'D
#VG  
authorized investment 特准投资项目 Y.o-e)zX  
authorized person 获授权人 ptpu u=3"  
authorized representative 获授权代表 SG3qNM: g  
authorized share capital 法定股本 uX,ln(9I*H  
automated quotation system 自动报价系统 @,TCg1@QJ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] btB> -pT  
自动交易系统〔香港期货交易所有限公司〕 K9UWyM<(2C  
automatic adjustment mechanism 自动调整机制 :sekMNM  
automatic adjustment system 自动调整系统 >c@1UEwkm  
Automatic Clearing House 自动票据交换所 Y.8mgy>   
automatic exchange rates accumulation system 自动化汇率累集系统 mr`EcO0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 zC$(/nZ  
automatic teller machine [ATM] 自动柜员机 a~;`&Uj  
autopay 自动转帐 xwrleB  
available assets 可用资产 2aGK}sS6  
available fiscal reserve 现存财政储备 u}KEH@yv  
available profit 可用利润 >l!DWi6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2<+9lk  
average 平均；平均数；海损 2a:JtJLl  
average basic salary 平均基本薪金 RkBbu4uQ-  
average consumer expenditure 平均消费开支；一般消费开支 :WdiH)Zv  
average cost 平均成本 W_G'wU
3R  
average cost of land production 增辟土地平均成本 lmr:PX  
average daily turnover 平均每日成交额 (~n0,$  
average daily wage rate 平均每日工资率 wz5*?[4  
average expenditure pattern 平均开支模式 0t}&32lL&  
average growth rate 平均增长率 Amvl/bO  
average net fixed assets 固定资产平均净值 (B;rjpK  
average of relatives 相对价格平均数 WUqfY?5  
average price 平均价格 J9/}ZD^  
average propensity to consume 平均消费倾向；一般消费倾向 u:&Lf  
average propensity to save 平均储蓄倾向；一般储蓄倾向 G |vG5$Nf  
average rate 平均率 {AqPQeNgz  
average revenue 平均收入；平均收益 "4qv yVOE  
average stock 平均库存；平均存货 6}e"$Ee}9  
average yearly rent 平均年租 m-!Uy$yM  
avoidance of double taxation 避免双重课税 )3~):+  
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 [!#<nY/C  
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