一些有用的会计术语(也不知道发的地方对不对)A

A: 9fyk7~V  
A share Ａ股；甲类股份 HuCH`|v-  
abatement of tax 减税；减扣免税额 ss |<\DE+  
ABN AMRO Bank N.V. 荷兰银行 omY%sQ{)  
above-the-line expenditure 线上项目支出；经常预算支出 <(;"L<?D<C  
above-the-line receipt 线上项目收入；经常预算收入 GIt;Y  
ABSA Asia Limited 南非联合亚洲有限公司 %0. o(U  
absolute change 绝对数值变更 wbVM'E/&  
absolute expenditure 实际开支 [sbC6(z  
absolute guideline figure 绝对准则数字 NC|&7qQ  
absolute interest 绝对权益 1z0&+C3z  
absolute order of discharge 绝对破产解除令 l8n#sGA%  
absolute profit margin 绝对利润幅度 ]g!k'@  
absolute value 实值；绝对值 $
]!uX&  
absolutely vested interest 绝对既得权益 }[$C=|>  
absorbed cost 已吸收成本；已分摊成本 5c`DkWne%  
absorption 吸收；分摊；合并 % ;09J  
absorption rate 吸收率；摊配率；分摊率 8kX3.X`  
ACB Finance Limited 亚洲商业财务有限公司 ct fKxGH  
acceptable form of reciprocity 合理的互惠条件 DSD#',  
acceptable rate 适当利率；适当汇率 \snbU'lfP  
acceptance agreement 承兑协议 :>;-uve8'  
acceptance for honour 参加承兑 /w`{]Ntgu  
acceptor 承兑人；接受人；受票人 C KBLM2D  
acceptor for honour 参加承兑人 kjJ\7x6M  
accident insurance 意外保险 rN8 ZQiJC  
Accident Insurance Association of Hong Kong 香港意外保险公会
F[ m^(x  
accident insurance scheme 意外保险计划 i8+kc_8#d  
accident year basis 意外年度基准 tihb38gE  
accommodation 通融；贷款 X Oc0j9Oa  
accommodation bill 通融票据；空头票据 vUY?Eb[  
accommodation party 汇票代发人 A<QYW,:|  
account balance 帐户余额；帐户结余 )k- 7mwkZ  
account book 帐簿 TdG[b1xN  
account collected in advance 预收款项 u7<B*d:  
account current book 往来帐簿 E&jngxlN  
account of after-acquired property 事后取得的财产报告 C<eeAWP3v  
account of defaulter 拖欠帐目 w[UPoG #Uh  
account payable 应付帐款 qXCl6Yo8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .9S  
account receivable 应收帐款 s=u0M;A0Q  
account receivable report 应收帐款报表 S\MD]>4  
account statement 结单；帐单；会计财务报表 45>w=O  
account title 帐户名称；会计科目 LX!16a@SxA  
accountant's report 会计师报告 -;
_NdL@  
Accountant's Report Rules 会计师报告规则 +TfMj1Zx  
accounting and auditing procedure 会计与审计程序；会计与核数程序 WQ|d;[E  
Accounting Arrangements 《会计安排》 lKxv SyD  
accounting basis 会计基础 hnmFhJ !g  
accounting by Official Receiver 破产管理署署长呈交的帐目 u,*$n'l]  
Accounting Circular 《会计通告》 \/. Of]YQ  
accounting class 会计类别 4cTJ$" v  
accounting date 记帐日期；会计结算日期 m{I_E G  
accounting for money 款项核算 6^s]2mMfk  
Accounting Officer 会计主任 7a->"W  
accounting period 会计报告期；会计期 8pg?g'A~}  
accounting policy 会计政策；会计方针 'h([Y8p{  
accounting practice 会计惯例 f@Hp,-  
accounting principle 会计准则 ?,;|*A  
accounting record 会计记录 XGk8Ki3w  
accounting report 会计报告 ^4`q%_vm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 WB"$NYB  
Accounting Society of China 中国会计学会 tlA4oVII  
accounting statement 会计报表 sbQmPV  
accounting system 会计制度；会计系统 RT F9;]Ti  
accounting transaction 会计事项；帐务交易 ;_%61ZI?M<  
accounting treatment 会计处理 /px*v<Aw1  
accounting year 会计年度 Yono8M;9*  
accretion 增值；添加 7Z93`A-=  
accrual 应计项目；应累算数目 ^kch]?  
accrual basis 应计制；权责发生制 [yf2_{*0T  
accrual basis accounting 应计制会计；权责发生制会计 0@.$(Aqo(  
accrue 应累算；应计 )jn|+M  
accrued benefit 应累算利益 v'2EYTVNJD  
accrued charges 应计费用 `[C8iF*Y"  
accrued cumulative preference share dividend 应累算的累积优先股股息 AFc#2wn  
accrued expenses 应累算费用 W#8qhmt  
accrued interest payable 应付利息；应计未付利息 L/c$p`-  
accrued interest receivable 应收利息；应计未收利息 q;}^Jpb;  
accrued right 累算权益 t&ztY] qh  
accruing profit 应累算的利润 7'xT)~*$4  
accumulated fiscal reserve 累积财政储备 7"Zr:|$U  
accumulated profit 累积利润；滚存溢利 OHR9u  
accumulated reserve 累积储备 V89!C?.[]1  
accumulation of surplus income 累积收益盈余 Q{0-pHr}  
acquired assets 既得资产 ZL+{?1&-  
acquisition 收购；购置；取得 F C2oP,  
acquisition cost 购置成本 J<H$B +;qR  
acquisition expenses 购置费用 m Wsegq4  
acquisition of 100% interest 收购全部股权 9 %,_G.  
acquisition of control 取得控制权 `Z{; c  
acquisition of fixed assets 购置固定资产 I`5F&8J{  
acquisition of shell “买壳” L`V6\Ix(I  
acquisition price 收购价 L>).o%(R  
act of God 天灾 i/,G=yA  
acting partner 执事合伙人 $xvEYK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 EJNj.c-#  
active partner 积极参与的合伙人 n,9 *!1y  
active trading 交投活跃 Z>7Oez>  
actual circulation 实际流通  bXQ(6P  
actual cost 实际成本 {MO`0n; rt  
actual expenditure 实际开支；实际支出 IhJ _Yed  
actual income 实际入息；实际收入；实际收益 VVYQIR]!yk  
actual market 现货市场 @433?g`2b  
actual price 现货价；实际价格 TXH: +mc  
actual profit 实际利润 #OJsu  
actual quotation 实盘；实际价位；实际报价 SdYES5aES  
actual year basis 按实际年度计算 b,#cc>76\  
actuals 实货 Vj:)w<],  
actuarial investigation 精算调查 7Aq4YjbX  
actuarial principle 精算原则 ]zhFFq`  
actuarial report 精算师报告 <T+Pw7X   
Actuarial Society of Hong Kong 香港精算学会 $lU~3I)  
actuarial valuation 精算师估值 __-rP  
actuary 精算师 R0gjx"U  
ad referendum agreement 暂定协议；有待覆核的协定 F'C]OMBE  
ad valorem duty 从价税；按值征税 ^r(2 r  
ad valorem duty system 从价税制 LZX-am`%  
ad valorem fee 从价费 V}'|a<8kVv  
ad valorem tariff 从价关税 ]W5s!T_  
additional allowance 额外免税额 Y GO ;wIS  
additional amount for unexpired risk 未过期风险的额外款额 z,P:i$  
additional assessable profit 补加应评税利润 ZBJ.dK?Ky|  
additional assessment 补加评税 j0kEi+!TVq  
additional commitment 额外承担 P=KOw;bs  
additional commitment vote 额外承担拨款 L_<&oq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }zlvs 
a+  
additional dependent parent allowance 供养父母额外免税额 dGQy=T:  
additional provision 额外拨款 VrQw;-rQ  
additional stamp duty 附加印花税 @Ys(j$U't  
additional tax 补加税罚款；补加税款 TAi |]U!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wAVO%8u  
adjudged bankrupt 被裁定破产 r&o%n5B  
adjudicated bankrupt 裁定破产人 OJbY\U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;k (}~_  
adjudication of bankruptcy 裁定破产；宣告破产 t1n'
Ecm(  
adjudication of insolvency 裁定无力偿还债务 $B2* x$  
adjusted actual 经调整的实数；调整后的实数 WN?!(r<qA_  
adjusted current assets 经调整的流动资产；调整后的流动资产 IE|x+RBD  
adjusted figure 经调整的数字；调整后的数额 ^NHQ[4I  
adjusted liabilities 经调整的负债；调整后的负债 OC7:Dp4  
adjusted loss 经调整的亏损；调整后的亏损 @H]g_yw [:  
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 x|F6^d   
adjusted profit 经调整的利润；调整后的利润 E-E+/.A  
adjusted surplus 经调整的盈余额；调整后的盈余额 ZT
"?W $  
adjusted value 经调整的价值；调整后的价值 dU:s^^f&R  
adjustment 调整；修订；理算〔保险〕 TJ?}5h5  
adjustment centre 调剂中心 p!hewtb5  
adjustment lag 调整过程的时间差距；调整时差 1[} =,uaM  
adjustment mechanism 调整机制 |uj1T=ZY  
adjustment of loss 亏损调整 DS=kSkW^&5  
adjustment process 调整过程；调整程序 F2z^7n.S  
adjustment range 调整幅度 Mff_j0D  
administered exchange rate 受管制汇率 WxWgY}`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 A}t.`FLP,j  
administration expenses 行政费用 ",#rI+ el  
administration fee 手续费；行政费 wZE[we^Q"  
administration in bankruptcy 破产管理 RLw=y{%p  
administration order 遗产管理令 !D7\$ g6g  
administrator 管理人；遗产管理人 \X Nb9-  
administrator of the estate 遗产管理人 TN7kt]a2  
admission of debt 债项承认书 O<L/m[]  
admission of proof 接纳债权证明 SKD!V6S  
advance 放贷款项；垫付款项；预支款项；预付款项 zp% MK+x  
advance account 暂支帐目；预付款帐户 T~ /Bf  
advance compensation 预付补偿金 j<8_SD=,  
advance from shareholder 股东垫款 <saS2
.4  
advance pending reimbursement 预支以待日后付还 )#xd]~<
 
advanced economy 先进经济体系 dm8veKW'l  
advancement 预付；预付财产 : b $ M  
advances warrant 垫款令 ;yBq'_e3  
advancing 贷出 !+U#^2Gz  
adverse balance 逆差 jcXb@FE6  
adverse exchange 逆汇 L7X._XBO[  
advertisement addressed to shareholders 在报章刊登的致股东通告 TcauCL  
advice for collection 托收通知书 Af5In9WB5  
advice of drawing 提款通知书；汇票通知书 A!Xn^U*p  
advice of payment 付款通知 ugVsp&i#  
Advisory Committee [Securities and Futures Commission] !xj>~7  
谘询委员会〔证券及期货事务监察委员会〕 HR['y9U  
Advisory Committee on Diversification 经济多元化谘询委员会 " &p\pR~  
affidavit 誓章；遗产申报誓章 i*.Z~$  
affidavit of no receipt 述明无收款的誓章 MCz+l0  
affiliate 联号；联营公司；附属公司 8%arA"#S  
affiliated company 附属公司；联号；联营公司 |os2@G$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 xotq$r  
affordability 负担能力 5c'rnMW4+p  
African Development Bank [AfDB] 非洲开发银行 @2YO_rL[  
after-acquired property 事后取得的财产 oJ{)0;<~L  
after-hours dealing 市后交易 Z TjlGU `  
after-tax profit 税后盈利；税后利润；税后溢利 4y>G6TD^  
agency agreement 代理协议 3j]La  
agency expenses 代理机构的开支 j(va#f#  
agency fee 代理费 z<: 9,wtbP  
Agency Law 《代理法》 7:jSP$  
agent 代理人；承销人 `S;pn+5  
agent of company 公司代理人  4>0xS-  
agent's fee 代理人费；经纪费 57K1
e~^  
aggregate 总计；总数；总体数字 'G@Npp)&^  
aggregate amount 总款额；总额 h,TDNR<1L  
aggregate assets and liabilities 总体资产与负债
|PI.xl:ch  
aggregate at constant price 按固定价格计算的总体数字 }..}]J;To  
aggregate demand 总需求 D dt9`j  
aggregate gross position 总持仓量 2>ce(4Gky  
aggregate limit 总限额 5C#&vYnq  
aggregate of salaries tax 合计薪俸税 ]2h~Db=  
aggregate performance 总体表现；总体业绩 5IVASqYp  
aggregate supply 总体供应 X k<X:,T  
aggregate surplus 总盈余 sJ3HH0e  
aggregate total 整体总额 _.?$~;7  
aggregate value 总值；合计价值 Q1buuF#CU&  
aggregated basis 合计基准 B7?784{x,  
aggregated net chargeable income 合计应课税入息实额 V9B $_j4  
aggregation 合并计算；合计；总和 G]QD6b9~  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;d?4phl-.  
aggregation of property 财产的总和 M?)>, !Z)  
agio 差价；贴水 vJl4.nk  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 KXicy_@DC`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment B<8Z?:3YS  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 [#lPT'l  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Qnr' KbK  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 8Vl!&j0s^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment j><.tA~i  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /vsQ <t;~  
agreement for a settlement 授产协议 J*a`qU   
agreement for assignment 转让协议 k3S**&i!CR  
agreement for sale 售卖协议；买卖协议 \W/cC'  
agreement for sale and purchase 买卖协议 ZLE4XB]  
agreement for the payment of interest 支付利息协议 Xa9G;J$  
agreement for the repayment of money 还款协议 +~w '?vNc  
agreement of reinsurance 再保险协议 Q?W]g%:)  
Agricultural Bank of China 中国农业银行 ={#r/x  
air passenger departure tax 飞机乘客离境税 5#QB&A>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4V43(G  
airport tax 机场税 0BxO75m}o  
alcohol duty 酒精税 `S$BBF;  
alienation 让与；让渡；转让 8I@=?  
alimony 生活费；赡养费 'hU&$lgMF  
All Ordinaries Index [AOI] 所有普通股指数 al#yc  
all risks 全险；综合险 Bk?MF6  
All Sales Record for Stock Market 《股票市场成交报告》 -PEpy3dMY  
Allied Capital Resources Limited 新联财务有限公司 9)l[$X  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 SJy:5e?zk  
allocation letter 拨款信件 D?X97jNm  
allocation of fund 分配款项；预留款项 -2% []  
allocation of profit 利润分配；溢利分配 KZ/}Iy>As  
allocation warrant 拨款令 T3'dfeU  
allotment 分配；配股 :rk]o*  
allotment notice 股份配售通知；配股通知
q;>'jHh  
allotment of shares 股份分配 Fc 5g~T  
allowable 可获宽免；免税的 uysGOyi
<u  
allowable business loss 可扣除的营业亏损 crZ\:LeJ  
allowable expenses 可扣税的支出 ;I5HMc_a"  
allowance 免税额；津贴；备抵；准备金 Dc #iM0  
allowance for debts 债项的免税额 Y,>])R[4  
allowance for depreciation by wear and tear 耗损折旧免税额 l#]Z?zW
.  
allowance for funeral expenses 殡殓费的免税额 pm3?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;}^Pfm8  
allowance for repairs and outgoings 修葺及支出方面的免税额 J~n{gT<L  
allowance to debtor 给债务人的津贴 |`:Uww+3  
alteration of capital 资本更改 \$riwL  
alternate trustee 候补受托人 O3Ks|%1  
amalgamation 合并 H^'*F->BA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z@T;N'EM  
ambit of charges 征税范围；收费范围 (Ozb+W?  
amended valuation 经修订的估值 L7a+ #mGE  
American Commodities Exchange 美国商品交易所 H'
Z[3e  
American Express Bank Limited 美国运通银行 Oyj!N`&z@  
American Stock Exchange 美国证券交易所 2\EMtR>.M'  
amortization 摊销 [S3X  
amount due from banks 存放银行同业的款项 Fv#ToT:QXe  
amount due from banks abroad 存放海外银行同业的款项 < 8WS YZ  
amount due from holding companies 控股公司欠款 s&8Q
RI.  
amount due from local banks 存放本港银行同业的款项
?z Ms;  
amount due to banks 银行同业的存款 $n(@hT>?  
amount due to banks abroad 海外银行同业的存款 S\g8(\u  
amount due to holding companies 控股公司存款 )1H]a'j  
amount due to local banks 本港银行同业的存款 l3l[jDa,2  
amount due to outport banks 外埠银行同业的存款 [dOPOA/d  
amount for note issue 发行纸币的款额 1Voo($q.  
amount of bond 担保契据的款额 ]2K>#sn-]  
amount of consideration 代价款额 `,\WhJ?9  
amount of contribution 供款数额 p]=8=pE<  
amount of indebtedness 负债款额 9dy"Y~c  
amount of principal of the loan 贷款本金额 |l7e*$j  
amount of rates chargeable 应征差饷数额 o8Q(,P  
amount of share capital 股本额 !7^fji  
amount of sums assured 承保款额 i"sVk8+o!  
amount of variation 变动幅度 C.pNDpx-  
amount of vote 拨款数额 "6Ly?'HK  
amount payable 应付款额 \*d@_oQ$  
amount receivable 应收款额 $\m=-5 0-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y~
p7&^FeR  
analysis 分析 F}i rCi47c  
ancillary risk 附属风险 !Y`nKC(=z  
annual account 周年帐目；周年帐目报表；年度决算；年结 36&7J{MU  
annual accounting date 年结日期 @: %}clZ  
annual allowance 每年免税额；年积金；年度津贴；年津 kTs)u\r.  
annual balance 年度余额 :~U1JAs$  
annual disposable income 每年可动用收入 !=k\Rr@qx  
annual estimates 周年预算 cs~ }k7><  
annual fee 年费 _;X# &S(q-  
annual general meeting 周年大会 UmInAH4  
annual growth rate 年增率；每年增长率 R1J"QU  
annual long-term supplement 长期个案每年补助金 0&-!v?6)  
annual pensionable emolument 可供计算退休金的年薪 eJ2[=L
'  
annual report 年报 dtm_~r7~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B)ynF?"  
annual return 周年报表；周年申报表；每年报税表格 ~>s^/`|?  
Annual Return Rules 《周年报表规则》 < ~x5{p  
annual review of consumer prices 每年消费物价回顾 }_5z(7}3
 
annual roll-forward basis 逐年延展方式 'fawpU|h  
annual salary 年薪 Es[?yft2Q<  
annual statement 年度报表；年度决算表 *R1x^t+)  
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 !>9*$E |  
annuitant 年金受益人 *"j_3vAx  
annuity 年金 G0y%_
"[  
annuity contract 年金合约 B^$l]cvZ  
annuity on human life 人寿年金 SZvw>=)a  
antecedent debt 先前的债项 )p12SGR5  
ante-dated cheque 倒填日期支票 =NyzX&H6  
anticipated expenditure 预期开支 B]Yj"LM)  
anticipated net profit 预期纯利 >:Q:+R;3o  
anticipated revenue 预期收入 s( 2=E|  
anti-inflation measure 反通货膨胀措施 |~v($c  
anti-inflationary stance 反通货膨胀立场 j!:U*}f  
apparent deficit 表面赤字 ] p'+F  
apparent financial solvency 表面偿债能力 M}/%t1^g:  
apparent partner 表面合伙人 cGOE$nL  
application for personal assessment 个人入息课税申请书 <Hm:#<\  
application of fund 资金应用 ?CL1^N%  
application to release as liquidator and to destruct the books of accounts and documents pB?a5jpA  
申请免除清盘人职务及毁灭帐簿与文件 OkA-=M)RI:  
appointed actuary 委任精算师 *%uv7G@%N  
appointed auditor 委任核数师；委任审计师 >JCSOI  
appointed trustee 委任的受托人 OdwSNG  
appointer 委任人 +<bq@
.x  
apportioned pro rata 按比例分摊 McH*J j
  
apportionment 分配；分摊 D95$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .'D+De&y  
apportionment formula 分摊方程式 POUB{ba  
apportionment of estate duty 遗产税的分摊 ^D oJ='&  
appraisal 估价；评估 BFj@Z'7P  
appreciable growth 可观增长 Yg2z=&p-{"  
appreciable impact 显着影响 .B#L
t,m  
appreciable increase 可观增长 "%A[%7LY  
appreciation 增值；升值 Z2*hQ`eE  
appreciation against other currencies 相对其他货币升值 wrGd40  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?R"5 .3  
appreciation tax 增值税 ,<pql!B-  
appropriation 拨款；拨用；拨付  Q+dBSKSK  
appropriation account 拨款帐目 bs%]xf ~D;  
Appropriation Bill 拨款法案 69yTGUG3  
appropriation-in-aid system 补助拨款办法 N]+x@M @^3  
approved assets 核准资产 #Yj0'bgK  
approved basket stock 认可一篮子证券 %z8@;  
approved budget 核准预算 =p&6A^  
approved charitable donation 认可慈善捐款 Er{[83   
approved charitable institution 认可慈善机构 CdTmL{Y1  
approved currency 核准货币；认可货币 `2r21rVntf  
approved estimates 核准预算 Ldir'FW  
approved estimates of expenditure 核准开支预算 ?xUz{O0/  
approved overseas insurer 核准海外保险人 .7E-  
approved overseas trust company 核准海外信托公司 >{Lfrc1  
approved pooled investment fund 核准汇集投资基金 #J^p,6  
approved provident fund scheme 认可公积金计划 D|9B1>A,m  
approved provision 核准拨款 ub4(mS  
approved redeemable share 核准可赎回股份 Arfq  
approved regional stock 认可地区性证券 HzbO#)Id-I  
approved retirement scheme 认可退休金计划 C. 8>  
approved subordinated loan 核准附属贷款 zS?i@e $  
arbitrage 套戥；套汇；套利 :
CK,(?t  
arbitrageur 套戥者；套汇者 pklcRrx,a  
arbitrary amount 临时款项 )S8q.h  
arrangement 措施；安排；协定 >KGQ#hnH  
arrears 欠款 f()^^+  
arrears of pay 欠付薪酬 vbwEX6  
arrears of revenue 逾期未收税款；逾期未收的帐项 hw~cS7  
articles of association 组织章程；组织细则；组织章程细则 BIV]4vl-&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r=&PUT+vt  
ascertainment of profit 确定利润 0b*a2_|8k  
"Asia Clear" “亚洲结算系统” Z][?'^`^!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 du'$JtZo  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9R.tkc|K  
Asian Development Fund [ADF] 亚洲发展基金 kQVl8KS  
Asian dollar bond 亚洲美元债券 ;F~GKn;}  
Asian dollar market 亚洲美元市场 qc*+;Wi+5  
Asian dollar rate 亚洲美元利率 xW"J@OiKL  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Mh3zl  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 m\
@Q/_v  
asked price 沽盘；喊价；索价；卖方报价 ;]nU->  
assessable income 应评税入息 @&EE/j^  
assessable loss 应评税亏损 3
]}W  
assessable profit 应评税利润 2px5>4<  
assessable value 应评税值 \ 0<e#0-V  
assessed profit 估定利润 %$sWNn  
assessed value 经评估价值 pR\etXeLd  
assessment 评税；评定；估价；评税单 \I'A:~b)L  
assessment number 评税编号；估价编号 _Q.3X[88C  
assessment of additional tax 补加税评税 kAy.o  
assessment of performance 业绩评估；实绩评价 8 LaZ5  
Assessor 评税主任 O8dD
oP\F2  
asset price bubbles 资产价格泡沫 I X\&lV  
asset-backed securities 具资产保证的证券 m^]/ /j  
assets accretion 资产增值 f<kL}B+,Og  
assets and liabilities 资产与负债 <;U"D.'  
assets betterment statement 资产递增表；资产改进表 cpE&Fba}"  
assets lending 实物放款；有抵押贷款 wQ[2yq  
assets of the company passing on the death 死者去世时转移的公司资产 !lu$WJ{M  
assets pledged as security for liabilities 用作负债抵押的资产 Z|wZyt$$  
assets portfolio 资产投资组合 *+@/:$|U  
assets price 资产价格 7*[>e7:A  
assets quality 资产质素 vO4 &ZQ>6  
assets realization 资产变现 kO2im+y  
assets refinancing arrangement 资产再集资安排 WQ"ZQ  
assets securitization 资产证券化 #NL1N_B  
assets situated outside Hong Kong 在香港以外地方的资产 zROyG  
assets stripping 削减资产；拆卖资产 D-,sF8{ i  
assets value 资产值 Pu axS  
assignee 承让人 T<!`~#kM  
assignment 转让；转让书；转让契 )(DV~1r=  
assignment of interest 权益转让 p}(w"?2  
assignment of letters patent and trade mark 专利证书及商标转让 vBM\W%T|d  
assignment of property 物业转让；物业转让书 ?0_i{BvN  
assignment right 转让权 tbOe,-U-@  
assignor 转让人 R9=,T0Y p  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 jv_sRV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xR1g  
associate member 附属会员 09x
\i/nb  
associated body corporate 相联法人团体 5l)p5Bb48c  
associated company 相联公司；联属公司 ih~c(&n0  
associated corporation 相联法团 (G$m}ng  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4r5,kOFWb  
公认会计师公会〔英国〕 z':
>nw  
Association of Futures Exchange Brokers 香港期货经纪协会 x!"!oJG^k  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 \ 2".Kb@=  
association of underwriters 承保人组织 (iWNvVGS  
assumption of control 接管 W:EXL@  
assurance 担保；保险；转易；转易书 gB~SCl54  
assurance of interest 权益的转易 ASu9c2s  
at 19XX price 按一九ＸＸ年价格计算 ;=uHK'{  
at a discount 按赔价计算；按贴水价格计算；打折扣 rx^pGVyg  
at a premium 按溢价计算；按升水价格计算 jq
=-Y  
at call 通知付款；按通知 AHZ6  
at constant market price 按固定市价计算 pl"|NZz 7;  
at constant price 按固定价格计算 W/?D}#e<4  
at cost 按成本计算 L<Lu;KnY6  
at current market price 按当时市价计算；按现时市价计算 rxDule3m  
at current price 按当时价格计算；按现时价格计算 0U$6TDtmE  
at factor cost 按要素成本计算；按生产要素成本计算 X.UIFcK^  
at money-of-the-day price 按付款当日价格计算 (Yw5X_|  
at or better 按指定或较佳价位〔买卖指令〕 xX"?3%y>  
at par 按面值计算；平价 Tmw :w~  
at sight 见票即付 %FF S&vd  
at the close 按收市盘 5#2vSq!H  
at the opening 按开市盘 w"l8M0$m  
attestation 见证；见证条款 q5OW1%  
at-the-money option 平价期权 EG9S? $  
attorney 受权人；受托代表人 c\;}ov+  
attornment 新拥有人承认书 C %EQ9Iq6r  
attributable profit 可归属利润 W}.4$f>  
attributable share value 可归属股份价值 _fa]2I  
Auckland Stock Exchange 奥克兰证券交易所 CZ&TUE|:DA  
auction 拍卖 h+$_:](PC  
auctioneer 拍卖商 ;'<K}h
 
audit 审计；核数 #lct"8  
Audit Commission 审计署 SH`
"o  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <&+l;z  
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〕 Y[x ^59  
audit review 帐目审查 crhck'?0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 xaeY^"L  
audited account 审计帐目；经审计的帐目 nh E!Pk  
audited annual account 经审计的周年帐目 \XB71DUF  
audited balance sheet 经审计的资产负债表 FG8bP  
auditor 核数师；核数主任；审计师 Bj
]0Cz  
auditor's certificate 核数师证明书；审计师证明书 o[cKh7&+  
auditor's report 核数师报告；审计师报告 -rH3rKtf~  
Aussie bond 澳元债券 p>!r[v'  
austerity budget 紧缩预算 1":{$A?OB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 aa".d[*1  
Australia All Ordinaries Index 澳洲所有普通股票指数 U7ajDw  
Australian Dollar [AUD] 澳元 B8TI 5mZ4  
Australian Options Market 澳大利亚期权市场 iK.MC%8?  
Australian Securities Commission 澳洲证券事务监察委员会 qc`_&!*D  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kYR&t}jlCg  
Australian Stock Exchange 澳大利亚证券交易所 j+c)%  
Austrian Schilling [ATS] 奥地利先令 [C d2L&9  
authentication 认证；鉴证 U9N}6a=  
authority to purchase 委托购买证；委购书 %NAz(B  
authorization 认可；核准；授权；授权书 @Sv  ?Ar  
authorization by direction 指示授权 2{#quXN9  
authorization by instruction 指令授权 6DR8(j)=[%  
authorization by warrant 令状授权 !'[sV^ds  
authorization of unit trust 单位信托的认可 wCI.jGSBW  
authorized agent 指定代理人 !-;Me&"I=`  
authorized capital 法定资本 MRJdQCBV  
authorized clerk 出市员  vb70~k  
authorized dealer 认可交易商 ,*%8*]<=  
authorized financial institution 认可财务机构 #X
n#e  
authorized fund 认可基金 x?j&Jn_@w  
authorized fund house 获授权的基金公司；认可基金公司 eg,S(;VEt  
authorized institution 认可机构 lYZHM,"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >ZNL pJQ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 g`&pQ%|=  
authorized insurer 获授权保险人；获认可承保人 :V_$?
S  
authorized investment 特准投资项目 goHr#@  
authorized person 获授权人 IXg${I}_Q  
authorized representative 获授权代表 glv(`cQ  
authorized share capital 法定股本 | z('yy$  
automated quotation system 自动报价系统 JT:9"lmJz,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Az)P&*2:'`  
自动交易系统〔香港期货交易所有限公司〕 ;N/c5+  
automatic adjustment mechanism 自动调整机制 wvc?2~`  
automatic adjustment system 自动调整系统 r^\^*FD |  
Automatic Clearing House 自动票据交换所 Q5jP`<zWU  
automatic exchange rates accumulation system 自动化汇率累集系统 Z]Qm64^I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Y@r#:BH)  
automatic teller machine [ATM] 自动柜员机 IC{>q3  
autopay 自动转帐 I|`K;a  
available assets 可用资产 [6-l6W  
available fiscal reserve 现存财政储备 AX1\L|tJS  
available profit 可用利润 fIBLJ53  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 cJhf{{_oR  
average 平均；平均数；海损 lv\2vRYw-  
average basic salary 平均基本薪金 !IGVN:E  
average consumer expenditure 平均消费开支；一般消费开支 (Bmjz*%M  
average cost 平均成本 KlrKGmy,)  
average cost of land production 增辟土地平均成本 N.&K"J  
average daily turnover 平均每日成交额 w1GCjD*y  
average daily wage rate 平均每日工资率 qrdA?VV  
average expenditure pattern 平均开支模式 o?%x!m>  
average growth rate 平均增长率 xpS#l"dr  
average net fixed assets 固定资产平均净值 c/hml4  
average of relatives 相对价格平均数 kQH!`-n:T  
average price 平均价格 .<j8>1  
average propensity to consume 平均消费倾向；一般消费倾向 opIcSm&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 pw$I~3OFd  
average rate 平均率 'l;?P
 
average revenue 平均收入；平均收益 |YlUt~H>  
average stock 平均库存；平均存货 $[>wJXj3R  
average yearly rent 平均年租 
CId`6W  
avoidance of double taxation 避免双重课税 C&;'Pw9H  
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 JN8k x;@  
ec3('}X  
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