一些有用的会计术语(也不知道发的地方对不对)A

A: nS.qK/.s  
A share Ａ股；甲类股份 fv* $=m  
abatement of tax 减税；减扣免税额 hS%oQ)zvE  
ABN AMRO Bank N.V. 荷兰银行 lPA}06
hU  
above-the-line expenditure 线上项目支出；经常预算支出 Ts=TaRwWf  
above-the-line receipt 线上项目收入；经常预算收入 \qG` ts  
ABSA Asia Limited 南非联合亚洲有限公司 CA$|3m9)NM  
absolute change 绝对数值变更 X6r<#n|l  
absolute expenditure 实际开支 zY4y]k8D*  
absolute guideline figure 绝对准则数字
(X
2[}K  
absolute interest 绝对权益 ?g*.
7Wc  
absolute order of discharge 绝对破产解除令 ~@}n}aV'!  
absolute profit margin 绝对利润幅度 brqmi<*9"[  
absolute value 实值；绝对值 Fs=E8'
b  
absolutely vested interest 绝对既得权益 H~ >\HV*  
absorbed cost 已吸收成本；已分摊成本 Tz\v.&? $  
absorption 吸收；分摊；合并 Nh4&3"g|  
absorption rate 吸收率；摊配率；分摊率 CzDg?wb  
ACB Finance Limited 亚洲商业财务有限公司 &RHx8zScP  
acceptable form of reciprocity 合理的互惠条件 'auYmX  
acceptable rate 适当利率；适当汇率 zE}ry!{  
acceptance agreement 承兑协议 <]`|HJoy  
acceptance for honour 参加承兑 8KdcU[w]  
acceptor 承兑人；接受人；受票人 5GJa+St
?  
acceptor for honour 参加承兑人 k&u5`F  
accident insurance 意外保险 k$7Kz"  
Accident Insurance Association of Hong Kong 香港意外保险公会 Mt~2&$>  
accident insurance scheme 意外保险计划 <fgf L9-  
accident year basis 意外年度基准 J/Ch /Sa  
accommodation 通融；贷款 |NFDrm  
accommodation bill 通融票据；空头票据 WE /
1h  
accommodation party 汇票代发人 1wggYX  
account balance 帐户余额；帐户结余 C,<FV+r=^  
account book 帐簿 uCWBM  
account collected in advance 预收款项 [raj: 7yQ  
account current book 往来帐簿 8ux  
account of after-acquired property 事后取得的财产报告 o7v9xm+  
account of defaulter 拖欠帐目 73ABop  
account payable 应付帐款 m^tf=O<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %~lTQCPE  
account receivable 应收帐款 zmFKd5  
account receivable report 应收帐款报表 jnFN{(VH  
account statement 结单；帐单；会计财务报表 (~PT(B?  
account title 帐户名称；会计科目 mMK 93Ng"&  
accountant's report 会计师报告 V
Zk;{  
Accountant's Report Rules 会计师报告规则 @]V_%,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Orlf5{P  
Accounting Arrangements 《会计安排》
Cv`dK=n>  
accounting basis 会计基础 R?2T0^0  
accounting by Official Receiver 破产管理署署长呈交的帐目 iYr*0:M  
Accounting Circular 《会计通告》 ]==S?_.B3n  
accounting class 会计类别 Qb86*  
accounting date 记帐日期；会计结算日期 Ff[GR$m
 
accounting for money 款项核算 +xYg<AFS  
Accounting Officer 会计主任 2P|j<~JS  
accounting period 会计报告期；会计期 --7@rxv  
accounting policy 会计政策；会计方针 'f7s*VKG  
accounting practice 会计惯例 5N2`e3:I  
accounting principle 会计准则 M^/ZpKeT"  
accounting record 会计记录 `4qtmbj  
accounting report 会计报告 A_.}-dzF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e~6>8YO+7j  
Accounting Society of China 中国会计学会 kNrd=s,-]D  
accounting statement 会计报表 ng[LSB*57Y  
accounting system 会计制度；会计系统 T&E'MB  
accounting transaction 会计事项；帐务交易 &w^:nVgl  
accounting treatment 会计处理 #<-%%  
accounting year 会计年度 U)('}u=b  
accretion 增值；添加 vC^n_  
accrual 应计项目；应累算数目 pEG!j ~  
accrual basis 应计制；权责发生制 Tx$bg(  
accrual basis accounting 应计制会计；权责发生制会计 ,@8*c0Y~<!  
accrue 应累算；应计 [O3)s]|  
accrued benefit 应累算利益 z{U^j:A
 
accrued charges 应计费用 |7miT!y8  
accrued cumulative preference share dividend 应累算的累积优先股股息 4tp}  
accrued expenses 应累算费用 )u=a+T  
accrued interest payable 应付利息；应计未付利息 c 1{nOx  
accrued interest receivable 应收利息；应计未收利息 #b;TjnC5{$  
accrued right 累算权益 19\ V@d^  
accruing profit 应累算的利润 ?r.U5}PBI  
accumulated fiscal reserve 累积财政储备 <x:^w'V_b  
accumulated profit 累积利润；滚存溢利 a#/~rNRY  
accumulated reserve 累积储备 )=#zMdK&  
accumulation of surplus income 累积收益盈余 RJD(c#r$  
acquired assets 既得资产 ooN?x31  
acquisition 收购；购置；取得 mP./e8  
acquisition cost 购置成本 m*>gG{3;  
acquisition expenses 购置费用 {"*gX&;~  
acquisition of 100% interest 收购全部股权 (S63:q&g  
acquisition of control 取得控制权 :CXm@yF~4=  
acquisition of fixed assets 购置固定资产 f(c#1AJE53  
acquisition of shell “买壳” mqQC`Aqx:  
acquisition price 收购价 >ZnnGX6$(  
act of God 天灾 N >];xb>  
acting partner 执事合伙人 >\s+A2P  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~HUO$*U4<  
active partner 积极参与的合伙人 FBA th !E  
active trading 交投活跃 vyruUYFWe  
actual circulation 实际流通 =n_>7@9l  
actual cost 实际成本 Rw`64L_
  
actual expenditure 实际开支；实际支出 wG&rkg";#  
actual income 实际入息；实际收入；实际收益 <im<0;i&e  
actual market 现货市场 3'tq`t:SQ  
actual price 现货价；实际价格 e,@5`aYHM@  
actual profit 实际利润 F@-8J?Hl:  
actual quotation 实盘；实际价位；实际报价 4{ED~w|  
actual year basis 按实际年度计算 mFuHZ)iQG  
actuals 实货 >q1rdq  
actuarial investigation 精算调查 r]bG,?|  
actuarial principle 精算原则 VO7&<Y}{x  
actuarial report 精算师报告 "1-z'TV=  
Actuarial Society of Hong Kong 香港精算学会 Oa'T$'  
actuarial valuation 精算师估值 f2i9UZ$=e!  
actuary 精算师 e
OUEhpE  
ad referendum agreement 暂定协议；有待覆核的协定 PED5>90  
ad valorem duty 从价税；按值征税 X[1w(dU[  
ad valorem duty system 从价税制 ##yH*{/&  
ad valorem fee 从价费 U%aDkC+M  
ad valorem tariff 从价关税 RnUud\T/  
additional allowance 额外免税额 hJ*#t<.<P;  
additional amount for unexpired risk 未过期风险的额外款额 >d^DN;p  
additional assessable profit 补加应评税利润 dPF*G$  
additional assessment 补加评税 .2*h!d)E  
additional commitment 额外承担 7_
5-gtD  
additional commitment vote 额外承担拨款 ^J&}C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ev1gzHd!i  
additional dependent parent allowance 供养父母额外免税额 mS &^xWPV  
additional provision 额外拨款 8}|!p>  
additional stamp duty 附加印花税 l }]"X@&G  
additional tax 补加税罚款；补加税款 [}?E,1Q3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Lz`_&&6  
adjudged bankrupt 被裁定破产 <-=g)3_  
adjudicated bankrupt 裁定破产人 tjcG^m} _  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {[r}gS%  
adjudication of bankruptcy 裁定破产；宣告破产 ZE6W"pbjU  
adjudication of insolvency 裁定无力偿还债务 %ERR^  
adjusted actual 经调整的实数；调整后的实数 V6r*fEhrT_  
adjusted current assets 经调整的流动资产；调整后的流动资产 )$QZ",&5  
adjusted figure 经调整的数字；调整后的数额 \|C~VU@  
adjusted liabilities 经调整的负债；调整后的负债 {:`XhPS<B  
adjusted loss 经调整的亏损；调整后的亏损 YZ/2:[b  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 'F Cmbry  
adjusted profit 经调整的利润；调整后的利润 l +#F
oN  
adjusted surplus 经调整的盈余额；调整后的盈余额 (Cbm*VL  
adjusted value 经调整的价值；调整后的价值 \m~Oaf;$  
adjustment 调整；修订；理算〔保险〕 <
d$t*vnq  
adjustment centre 调剂中心 C&RZdh,$  
adjustment lag 调整过程的时间差距；调整时差 pw=o
}-P{  
adjustment mechanism 调整机制 O`0\f8/.?  
adjustment of loss 亏损调整 o(oD8Ni  
adjustment process 调整过程；调整程序 Md>9Daa~  
adjustment range 调整幅度 XOPiwrg%p  
administered exchange rate 受管制汇率 ]?0]K!7Ea  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n<DZb`/uHZ  
administration expenses 行政费用 @6{F4  
administration fee 手续费；行政费 UkM#uKr:  
administration in bankruptcy 破产管理 3ZX#6*(}2  
administration order 遗产管理令 ;~Q`TWC  
administrator 管理人；遗产管理人 N=c{@h  
administrator of the estate 遗产管理人 <
y,c.\c!  
admission of debt 债项承认书 ;Bne=vjQp  
admission of proof 接纳债权证明 @e^(V$ap  
advance 放贷款项；垫付款项；预支款项；预付款项 NsL!AAN[V  
advance account 暂支帐目；预付款帐户 dp*E#XCr1  
advance compensation 预付补偿金 6MelN^\[7  
advance from shareholder 股东垫款 Q`z2SYz>  
advance pending reimbursement 预支以待日后付还 9PJnKzQ4  
advanced economy 先进经济体系 muIJeQ.C  
advancement 预付；预付财产 Rh{`#dI~=  
advances warrant 垫款令 w,;ox2  
advancing 贷出 $qM&iI-l0  
adverse balance 逆差 OA&r8WK3  
adverse exchange 逆汇 (xMq(g  
advertisement addressed to shareholders 在报章刊登的致股东通告 !.w|+-JKO  
advice for collection 托收通知书 =wFl(Q6J  
advice of drawing 提款通知书；汇票通知书 #[sJKW  
advice of payment 付款通知 ,?VYrL  
Advisory Committee [Securities and Futures Commission] 8k?V&J
`  
谘询委员会〔证券及期货事务监察委员会〕 LBnlaH.  
Advisory Committee on Diversification 经济多元化谘询委员会 fY 10a_@x  
affidavit 誓章；遗产申报誓章 km6O3>p5r  
affidavit of no receipt 述明无收款的誓章 4}*V=>z  
affiliate 联号；联营公司；附属公司 Bn*QT:SKC  
affiliated company 附属公司；联号；联营公司 N'I9J?e Q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 I\('b9"*  
affordability 负担能力 fs8C ^Ik>~  
African Development Bank [AfDB] 非洲开发银行 R{{?wr6b$  
after-acquired property 事后取得的财产 OwLJS5r@<-  
after-hours dealing 市后交易 L.%zs  
after-tax profit 税后盈利；税后利润；税后溢利 -;GB Xq  
agency agreement 代理协议 )T'~F  
agency expenses 代理机构的开支 Nd**":i$  
agency fee 代理费 =Kt!+^\")  
Agency Law 《代理法》 UW-`k1  
agent 代理人；承销人 ^'4I%L"  
agent of company 公司代理人 6\6g-1B`  
agent's fee 代理人费；经纪费 DU:+D}vl  
aggregate 总计；总数；总体数字 ~?KbpB|  
aggregate amount 总款额；总额 Lcf]  
aggregate assets and liabilities 总体资产与负债 3SI%>CO}  
aggregate at constant price 按固定价格计算的总体数字 "QM2YJ55m`  
aggregate demand 总需求 )H%RwV#  
aggregate gross position 总持仓量 be>KG ZU0  
aggregate limit 总限额 f!JSb?#3  
aggregate of salaries tax 合计薪俸税 bJFqyK:6  
aggregate performance 总体表现；总体业绩 gg$:U  
aggregate supply 总体供应 *)Pb-c
 
aggregate surplus 总盈余 M&0U@ r-  
aggregate total 整体总额 [m9=e-KS$Q  
aggregate value 总值；合计价值 /B5rWJ2AS  
aggregated basis 合计基准 +l>X Z  
aggregated net chargeable income 合计应课税入息实额 Q8NrbMrl  
aggregation 合并计算；合计；总和 "_ON0._(/  
aggregation of incomes of husband and wife 夫妇入息合并计算 9oVprd>%@  
aggregation of property 财产的总和 pB,l t6  
agio 差价；贴水 +(oExp(!  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 - 4B&{P  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M>@PRb:Oc  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 +e&Q<q!,q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment f&C]}P  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 aTE;Gy,W  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O,0j+1?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 `&SBp }W}  
agreement for a settlement 授产协议 <Mf(2`T  
agreement for assignment 转让协议 ^PowL:  
agreement for sale 售卖协议；买卖协议 }*vO&J@z  
agreement for sale and purchase 买卖协议 _sF Ad`  
agreement for the payment of interest 支付利息协议 0#/Pc`zC  
agreement for the repayment of money 还款协议 cfPQcB>A  
agreement of reinsurance 再保险协议 ePTN^#|W  
Agricultural Bank of China 中国农业银行 ]u"x=S93  
air passenger departure tax 飞机乘客离境税 *m`F-J6U  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 g3\13<  
airport tax 机场税 -@/!u9l  
alcohol duty 酒精税 r1.OLn?C  
alienation 让与；让渡；转让 O @{<?[  
alimony 生活费；赡养费 S|T*-?|  
All Ordinaries Index [AOI] 所有普通股指数 &;$- &;  
all risks 全险；综合险 je=XZ's,i~  
All Sales Record for Stock Market 《股票市场成交报告》 Ej'N!d.  
Allied Capital Resources Limited 新联财务有限公司 6KKQ)DNu_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]?~[!&h  
allocation letter 拨款信件 "qw.{{:tf  
allocation of fund 分配款项；预留款项 [ejl #'*5  
allocation of profit 利润分配；溢利分配 `B7?F$J  
allocation warrant 拨款令 wQ\bGBks  
allotment 分配；配股 =[`gfw  
allotment notice 股份配售通知；配股通知 ;>jOB>b{h  
allotment of shares 股份分配 XF9
9h&;9  
allowable 可获宽免；免税的 UsdUMt!u  
allowable business loss 可扣除的营业亏损 l"9$lF}
 
allowable expenses 可扣税的支出 uar[D|DcD"  
allowance 免税额；津贴；备抵；准备金 -FQS5Zb.!  
allowance for debts 债项的免税额 : W0;U  
allowance for depreciation by wear and tear 耗损折旧免税额 '! ~s=  
allowance for funeral expenses 殡殓费的免税额 ilFS9A3P  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tj[-|h  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,w7ZsI4:[  
allowance to debtor 给债务人的津贴
d6~d)E  
alteration of capital 资本更改 H;RgYu2J  
alternate trustee 候补受托人 t&rr;W]  
amalgamation 合并 i&JI"Dd7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z=DK(b;$z  
ambit of charges 征税范围；收费范围 M.KXDD#O  
amended valuation 经修订的估值 Ir3|PehB  
American Commodities Exchange 美国商品交易所  P'oY+#  
American Express Bank Limited 美国运通银行 opqf)C  
American Stock Exchange 美国证券交易所 r+}<]?aT>-  
amortization 摊销 gBo~NLrf  
amount due from banks 存放银行同业的款项 [};?;YN  
amount due from banks abroad 存放海外银行同业的款项 =+VI{~.|}  
amount due from holding companies 控股公司欠款 nLBi}T  
amount due from local banks 存放本港银行同业的款项 B[[1=  
amount due to banks 银行同业的存款 +!"7=?}  
amount due to banks abroad 海外银行同业的存款 $>=w<=r|;  
amount due to holding companies 控股公司存款 .KF(_ 92  
amount due to local banks 本港银行同业的存款 -A1:S'aN-  
amount due to outport banks 外埠银行同业的存款 ~JohcU}d  
amount for note issue 发行纸币的款额 k:CSH{s5{  
amount of bond 担保契据的款额 seNH/pRb  
amount of consideration 代价款额 FO?I}G22  
amount of contribution 供款数额 2w/qH4  
amount of indebtedness 负债款额 Q&?B^[N*Q  
amount of principal of the loan 贷款本金额 Kg#s<#h  
amount of rates chargeable 应征差饷数额 09Y:(2Qri  
amount of share capital 股本额 a}7P:e*u  
amount of sums assured 承保款额 r8[Ywn<u  
amount of variation 变动幅度 eHH9#Vrhc$  
amount of vote 拨款数额 gOm%?sg  
amount payable 应付款额 UQCond+K  
amount receivable 应收款额 *AA78G|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fDZnC Fa  
analysis 分析 +(vL~  
ancillary risk 附属风险 KPI[{T\`ZM  
annual account 周年帐目；周年帐目报表；年度决算；年结 vQDkZ  
annual accounting date 年结日期 u9%AK g}~  
annual allowance 每年免税额；年积金；年度津贴；年津 cb9@ 0^-  
annual balance 年度余额 ;($ 3,d8  
annual disposable income 每年可动用收入 ]8EkZC  
annual estimates 周年预算 BaE}|4  
annual fee 年费 SRc|9W5t*J  
annual general meeting 周年大会 dsA::jR0P6  
annual growth rate 年增率；每年增长率 <F+9#-  
annual long-term supplement 长期个案每年补助金 =lS@nRH  
annual pensionable emolument 可供计算退休金的年薪 T1fX[R ^\  
annual report 年报 \h7XdmA]~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2T}FX4'  
annual return 周年报表；周年申报表；每年报税表格 *mfPq"/  
Annual Return Rules 《周年报表规则》 +yI
O  
annual review of consumer prices 每年消费物价回顾 xwu,<M v`  
annual roll-forward basis 逐年延展方式 (r$QQO)/  
annual salary 年薪 ?+y# t?
 
annual statement 年度报表；年度决算表 pt8#cU
\  
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 7'TXR[  
annuitant 年金受益人 gPr&9pHU  
annuity 年金 $ iU~p  
annuity contract 年金合约 ;q" ,Bs  
annuity on human life 人寿年金 }7/Ob)O  
antecedent debt 先前的债项 &^@IAjxn  
ante-dated cheque 倒填日期支票 r;OE6}L>  
anticipated expenditure 预期开支 j:'!P<#  
anticipated net profit 预期纯利 r2>y !Q?  
anticipated revenue 预期收入 \DRYqLT`  
anti-inflation measure 反通货膨胀措施 O<6!?1|KP  
anti-inflationary stance 反通货膨胀立场 ~aRcA|`  
apparent deficit 表面赤字 7\JA8mm  
apparent financial solvency 表面偿债能力 ~n!7 ?4%U  
apparent partner 表面合伙人 C~:!WRCz  
application for personal assessment 个人入息课税申请书 e+P|PW  
application of fund 资金应用 )lB*] n`Z]  
application to release as liquidator and to destruct the books of accounts and documents _JXb|FIp  
申请免除清盘人职务及毁灭帐簿与文件 9/LJtM  
appointed actuary 委任精算师 g;<_GL  
appointed auditor 委任核数师；委任审计师 ut;KphvSH  
appointed trustee 委任的受托人 D_Cd^;b  
appointer 委任人 px.]m-  
apportioned pro rata 按比例分摊 aFwfF^\(|,  
apportionment 分配；分摊 fO$~jxR.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  Q-Rt  
apportionment formula 分摊方程式 )z2hyGX  
apportionment of estate duty 遗产税的分摊 S]&
7  
appraisal 估价；评估 ;gv9J[R  
appreciable growth 可观增长 t&Z:G<;  
appreciable impact 显着影响 qf6}\0   
appreciable increase 可观增长 SZ"^>}zl=  
appreciation 增值；升值 fIcra  
appreciation against other currencies 相对其他货币升值 XP_V  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n{r
_Xa  
appreciation tax 增值税 NuKx{y}P  
appropriation 拨款；拨用；拨付 B=J/HiwV)  
appropriation account 拨款帐目 [P"R+$"   
Appropriation Bill 拨款法案 Vch!&8xii  
appropriation-in-aid system 补助拨款办法 h;sdm/  
approved assets 核准资产 7q,M2v;  
approved basket stock 认可一篮子证券 oFUP`p%[  
approved budget 核准预算 a]|k w4  
approved charitable donation 认可慈善捐款 9:jZ3U  
approved charitable institution 认可慈善机构 mbRN W  
approved currency 核准货币；认可货币 Ok2>%e  
approved estimates 核准预算 >QM$ NIf@  
approved estimates of expenditure 核准开支预算 wXxk+DV@  
approved overseas insurer 核准海外保险人 9Fm><,0'u  
approved overseas trust company 核准海外信托公司 'HDbU#vD  
approved pooled investment fund 核准汇集投资基金 .]W A/}  
approved provident fund scheme 认可公积金计划 dLI`\e<r&[  
approved provision 核准拨款 3xz{[5<p  
approved redeemable share 核准可赎回股份 1]j_4M14aA  
approved regional stock 认可地区性证券 Q!dNJQpb  
approved retirement scheme 认可退休金计划 "Hw%@  
approved subordinated loan 核准附属贷款 1ssEJ;#s  
arbitrage 套戥；套汇；套利 r)SwV!b  
arbitrageur 套戥者；套汇者 /R44x\nhr  
arbitrary amount 临时款项 _K"X  
arrangement 措施；安排；协定 Dx<CO1%z-  
arrears 欠款 A1,- qv1s  
arrears of pay 欠付薪酬 #.n%$r  
arrears of revenue 逾期未收税款；逾期未收的帐项 <xeo9'k6&  
articles of association 组织章程；组织细则；组织章程细则 y*5bF0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Gd5J<K  
ascertainment of profit 确定利润 Q.G6y,KR  
"Asia Clear" “亚洲结算系统” tkGJ!aUt  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >O&:[CgEF  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~ -hH#5  
Asian Development Fund [ADF] 亚洲发展基金 *T'>-nm]  
Asian dollar bond 亚洲美元债券 s8<)lO<SV.  
Asian dollar market 亚洲美元市场 mMEa*9P  
Asian dollar rate 亚洲美元利率 .\>I-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 e.IKmH]z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =K2mR}n\;  
asked price 沽盘；喊价；索价；卖方报价 D*R49hja{  
assessable income 应评税入息 tgbr/eCoU  
assessable loss 应评税亏损 zbDM+;  
assessable profit 应评税利润 ' Z}/3 dp  
assessable value 应评税值 Dj9).lgc  
assessed profit 估定利润 Zu/}TS9bi  
assessed value 经评估价值 ]}&f
<X  
assessment 评税；评定；估价；评税单 $lMEZt8A  
assessment number 评税编号；估价编号 r%/*,lLO  
assessment of additional tax 补加税评税 H]7;OM/g  
assessment of performance 业绩评估；实绩评价 3yfq*\_uXw  
Assessor 评税主任 C,xM)V^a  
asset price bubbles 资产价格泡沫 0UB,EI8  
asset-backed securities 具资产保证的证券 P]G`Y>#$r  
assets accretion 资产增值 z@0*QZ.y1  
assets and liabilities 资产与负债 {~"6/L  
assets betterment statement 资产递增表；资产改进表 !~&vcz0>)9  
assets lending 实物放款；有抵押贷款 R2af>R  
assets of the company passing on the death 死者去世时转移的公司资产 Ibd na9z7  
assets pledged as security for liabilities 用作负债抵押的资产 O0gLu1*1v  
assets portfolio 资产投资组合 iZ3%'~K<3J  
assets price 资产价格
Q7 Clr{&  
assets quality 资产质素 oZV=vg5Dq  
assets realization 资产变现 =wW3Tr7~  
assets refinancing arrangement 资产再集资安排 ![BQ;X  
assets securitization 资产证券化 .hxcx>%  
assets situated outside Hong Kong 在香港以外地方的资产 THM\-abz  
assets stripping 削减资产；拆卖资产 m18If  
assets value 资产值 xNh#=6__9  
assignee 承让人 dik+BBu5z  
assignment 转让；转让书；转让契
xED`8PCfu  
assignment of interest 权益转让 8@|rB3J  
assignment of letters patent and trade mark 专利证书及商标转让 }'KVi=qnHb  
assignment of property 物业转让；物业转让书 VBIY[2zf  
assignment right 转让权 x^|J-
  
assignor 转让人 e:Zc-  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 0pS|t/h0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]r{-K63P{!  
associate member 附属会员 <z*SO a  
associated body corporate 相联法人团体 DVNGV   
associated company 相联公司；联属公司 #Pulbk8  
associated corporation 相联法团 _Z|s!~wdz  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "3*Chc  
公认会计师公会〔英国〕 y4HOKJxI  
Association of Futures Exchange Brokers 香港期货经纪协会 Xp=Y<`dX  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :A,V<Es}I"  
association of underwriters 承保人组织 (c<Krc h  
assumption of control 接管 2@ >04]
 
assurance 担保；保险；转易；转易书 T7AFL=  
assurance of interest 权益的转易 QM1-w^  
at 19XX price 按一九ＸＸ年价格计算 y#AwuC K  
at a discount 按赔价计算；按贴水价格计算；打折扣 9K@>{69WQ  
at a premium 按溢价计算；按升水价格计算 G"=tQ$ZU  
at call 通知付款；按通知 N;A#3Ter  
at constant market price 按固定市价计算 \vB-0w  
at constant price 按固定价格计算 Ey77]\  
at cost 按成本计算 g< cR/  
at current market price 按当时市价计算；按现时市价计算 ,*2%6t`N?  
at current price 按当时价格计算；按现时价格计算 UlHRA[SCv  
at factor cost 按要素成本计算；按生产要素成本计算 Ek+L"7  
at money-of-the-day price 按付款当日价格计算 u, %mVd  
at or better 按指定或较佳价位〔买卖指令〕 X3DXEeBEL  
at par 按面值计算；平价 .F0V  
at sight 见票即付 _XtLO-D  
at the close 按收市盘 n<p`OKIV3  
at the opening 按开市盘 :>$)Snqo=n  
attestation 见证；见证条款 kSH3)CC P  
at-the-money option 平价期权 b'^OW  
attorney 受权人；受托代表人 O/wl";-  
attornment 新拥有人承认书 I72UkmK`  
attributable profit 可归属利润 Z1FO.[FV  
attributable share value 可归属股份价值 zi23k=  
Auckland Stock Exchange 奥克兰证券交易所 N7%+n*Z  
auction 拍卖 8u$Krq  
auctioneer 拍卖商 PXcpROg56  
audit 审计；核数 oW-Tw@D  
Audit Commission 审计署 Q/6T?
{\U7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] FDaHsiI:  
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〕 C+Wb_  
audit review 帐目审查 \^kyC1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^lT
$D8  
audited account 审计帐目；经审计的帐目 <0T4MR7  
audited annual account 经审计的周年帐目 (}fbs/8\p  
audited balance sheet 经审计的资产负债表 aC>r5b#:  
auditor 核数师；核数主任；审计师 TRrO-  
auditor's certificate 核数师证明书；审计师证明书 0K'lr;  
auditor's report 核数师报告；审计师报告 <
JHU*Z  
Aussie bond 澳元债券 @5H1Ni5/o@  
austerity budget 紧缩预算 o$m64l  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4:8#&eF  
Australia All Ordinaries Index 澳洲所有普通股票指数 13.v5v,l  
Australian Dollar [AUD] 澳元 hi>Ii2T  
Australian Options Market 澳大利亚期权市场 . ({aPtSt!  
Australian Securities Commission 澳洲证券事务监察委员会 yUQ;tTI  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 GBvB0kC)c  
Australian Stock Exchange 澳大利亚证券交易所 =YBwO. !%  
Austrian Schilling [ATS] 奥地利先令 5M{N-L_eC  
authentication 认证；鉴证 ics  
authority to purchase 委托购买证；委购书 ]nN']?{7PW  
authorization 认可；核准；授权；授权书 +~=>72/r  
authorization by direction 指示授权 p8
BAan3  
authorization by instruction 指令授权 Z!C\n[R/  
authorization by warrant 令状授权 -Q;5A;sr2  
authorization of unit trust 单位信托的认可 _> .TB\  
authorized agent 指定代理人 N~ljU;wo-9  
authorized capital 法定资本 k+44ud.j  
authorized clerk 出市员 N10'./c K  
authorized dealer 认可交易商 y-}lz#N  
authorized financial institution 认可财务机构 2GcQh]ohc  
authorized fund 认可基金 z.eqOPW  
authorized fund house 获授权的基金公司；认可基金公司 +DM+@F  
authorized institution 认可机构 B_M)<Ad  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?V#%^ 57p  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 bK; -Xcm  
authorized insurer 获授权保险人；获认可承保人 &Z5$ 5,[  
authorized investment 特准投资项目 1j6ZSE/*|  
authorized person 获授权人 <\?ySto  
authorized representative 获授权代表 Wt"@?#L  
authorized share capital 法定股本 n.67f  
automated quotation system 自动报价系统 ?)1h.K1}M  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] o(>!T=f  
自动交易系统〔香港期货交易所有限公司〕 [9a0J):w{  
automatic adjustment mechanism 自动调整机制 bOux8OHt*  
automatic adjustment system 自动调整系统 Q<zL;AJ  
Automatic Clearing House 自动票据交换所 $}l0Nh'Eu  
automatic exchange rates accumulation system 自动化汇率累集系统 jDcE_55o  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;=hl!CB  
automatic teller machine [ATM] 自动柜员机 b]~X U  
autopay 自动转帐 wCe
Ss=[  
available assets 可用资产 5?k_Q"~  
available fiscal reserve 现存财政储备 ~*Ve>4  
available profit 可用利润 HGB96,o f9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4XQv  
average 平均；平均数；海损 M9]O!{sq  
average basic salary 平均基本薪金 0F`@/C1y55  
average consumer expenditure 平均消费开支；一般消费开支 'Y6{89y  
average cost 平均成本 1[J&^@t[h6  
average cost of land production 增辟土地平均成本 W!I"rdo;V  
average daily turnover 平均每日成交额 o&g=Z4jj<  
average daily wage rate 平均每日工资率 6<NaME  
average expenditure pattern 平均开支模式 29u"\f a  
average growth rate 平均增长率 $WnK  
average net fixed assets 固定资产平均净值 #@Zz Bf  
average of relatives 相对价格平均数 ag14omM-  
average price 平均价格 G?e,Q$  
average propensity to consume 平均消费倾向；一般消费倾向 q+dY&4&u  
average propensity to save 平均储蓄倾向；一般储蓄倾向 H]"Z_n_  
average rate 平均率 s[h'W~  
average revenue 平均收入；平均收益 -n!.PsGO>  
average stock 平均库存；平均存货 I o7pp(  
average yearly rent 平均年租 =]\,I'  
avoidance of double taxation 避免双重课税 DkA cT[  
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 :Py/d6KK  
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