一些有用的会计术语(也不知道发的地方对不对)A

A: vy5{Vm".4  
A share Ａ股；甲类股份 P1TTaYu  
abatement of tax 减税；减扣免税额 #CeWk$)m  
ABN AMRO Bank N.V. 荷兰银行 :8)3t! A  
above-the-line expenditure 线上项目支出；经常预算支出 u?g;fh6  
above-the-line receipt 线上项目收入；经常预算收入 Gqar5  
ABSA Asia Limited 南非联合亚洲有限公司 "$%&C%t  
absolute change 绝对数值变更 6 ;\>,  
absolute expenditure 实际开支 y>UQm|o<W  
absolute guideline figure 绝对准则数字 /WAOpf5  
absolute interest 绝对权益 yq[CA`zVN  
absolute order of discharge 绝对破产解除令 JKYl  
absolute profit margin 绝对利润幅度 R^I4_ZA  
absolute value 实值；绝对值 ]Ah<kq2sk  
absolutely vested interest 绝对既得权益 &s.-p_4w^D  
absorbed cost 已吸收成本；已分摊成本 r)qow.+&  
absorption 吸收；分摊；合并 $I4JKh  
absorption rate 吸收率；摊配率；分摊率 gfv?#mp  
ACB Finance Limited 亚洲商业财务有限公司 :NwFJc  
acceptable form of reciprocity 合理的互惠条件 XH
uHbriI  
acceptable rate 适当利率；适当汇率 z*^vdi0  
acceptance agreement 承兑协议 viS7+E|O  
acceptance for honour 参加承兑 )lx;u.$4  
acceptor 承兑人；接受人；受票人 Q?m= a0g  
acceptor for honour 参加承兑人 ap|V}jC  
accident insurance 意外保险 c_ 1.  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;x{J45^  
accident insurance scheme 意外保险计划 )hA)`hL F  
accident year basis 意外年度基准 uhmSp+%  
accommodation 通融；贷款 Dm;aTe  
accommodation bill 通融票据；空头票据 8`b_,(\N  
accommodation party 汇票代发人 ;2eZa|M*q  
account balance 帐户余额；帐户结余 `@ Ont+  
account book 帐簿 ss7Z-A4z  
account collected in advance 预收款项 Kzfy0LWM  
account current book 往来帐簿  #|l#  
account of after-acquired property 事后取得的财产报告 g31\7\)Ir  
account of defaulter 拖欠帐目 6O'B:5~
[2  
account payable 应付帐款 eNt1P`2[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^zS|O]Tx  
account receivable 应收帐款 ~ln96*)M;  
account receivable report 应收帐款报表 P.t7_v>  
account statement 结单；帐单；会计财务报表 >RmL0d#B  
account title 帐户名称；会计科目 c$%I^f}'  
accountant's report 会计师报告 6k\8ulHw  
Accountant's Report Rules 会计师报告规则 ~rz%TDX0\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \9.@Tg8`  
Accounting Arrangements 《会计安排》 v.H@Ey2  
accounting basis 会计基础 hKK"D:?PRs  
accounting by Official Receiver 破产管理署署长呈交的帐目 o:/ymeG  
Accounting Circular 《会计通告》 fJG!TQJ[Y  
accounting class 会计类别 Ria*+.k@"B  
accounting date 记帐日期；会计结算日期 y
D&UH_ 1g  
accounting for money 款项核算 AUkePp78  
Accounting Officer 会计主任 ,?!4P+ob  
accounting period 会计报告期；会计期 G-T2b,J [
 
accounting policy 会计政策；会计方针 uchz<z1  
accounting practice 会计惯例 .sPa${  
accounting principle 会计准则 Ba|76OBRJ  
accounting record 会计记录 (>x_fDv  
accounting report 会计报告 -f[95Z3}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 M}F) P&Y  
Accounting Society of China 中国会计学会 #>\8m+h 9  
accounting statement 会计报表 ..ht)Gex  
accounting system 会计制度；会计系统 bU"2D.k  
accounting transaction 会计事项；帐务交易 a<Ptm(,  
accounting treatment 会计处理 jP"='6Vrw  
accounting year 会计年度 )VR/a  
accretion 增值；添加 W\yaovAt  
accrual 应计项目；应累算数目 >9]i#So^  
accrual basis 应计制；权责发生制 4ze4{a^  
accrual basis accounting 应计制会计；权责发生制会计 L{i|OK^e  
accrue 应累算；应计 Rlf#)4  
accrued benefit 应累算利益 *[['X%f  
accrued charges 应计费用 }#f~"-O  
accrued cumulative preference share dividend 应累算的累积优先股股息 baM@HpMhM  
accrued expenses 应累算费用 6Y
x/m  
accrued interest payable 应付利息；应计未付利息 {f)"F;]V  
accrued interest receivable 应收利息；应计未收利息 j%s:d(H`  
accrued right 累算权益 Kkds^v6  
accruing profit 应累算的利润 rv97Wm+  
accumulated fiscal reserve 累积财政储备 {5gh.  
accumulated profit 累积利润；滚存溢利 -r"h[UV)  
accumulated reserve 累积储备 iYxpIqWw  
accumulation of surplus income 累积收益盈余 8(A+"H(  
acquired assets 既得资产 gkDlh{  
acquisition 收购；购置；取得 _"%-=^_  
acquisition cost 购置成本 `~3y[j]kO  
acquisition expenses 购置费用 rwou[QU  
acquisition of 100% interest 收购全部股权 sv?Lk4_  
acquisition of control 取得控制权 yY42+%P  
acquisition of fixed assets 购置固定资产 |nj,]pA  
acquisition of shell “买壳” wi/dR}*A  
acquisition price 收购价 |d8x55dk  
act of God 天灾 4 '6HX#J  
acting partner 执事合伙人 U ORoj )$I  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [P23.`G~J  
active partner 积极参与的合伙人 <O?UC/$)7  
active trading 交投活跃 H-.8{8  
actual circulation 实际流通 P ".[=h  
actual cost 实际成本 [6Gb@jG  
actual expenditure 实际开支；实际支出 <jvSV5%  
actual income 实际入息；实际收入；实际收益 n$T'gX#5  
actual market 现货市场 <U() *0  
actual price 现货价；实际价格 nZ2mY!*  
actual profit 实际利润 ^8yhx-mgb  
actual quotation 实盘；实际价位；实际报价 w
tw  
actual year basis 按实际年度计算 S>pbplE  
actuals 实货 =9JKg4I6  
actuarial investigation 精算调查 5 J9,/M0  
actuarial principle 精算原则 )9QeVf  
actuarial report 精算师报告 k9<P]%  
Actuarial Society of Hong Kong 香港精算学会 sC.aT(meJ  
actuarial valuation 精算师估值 ,s,VOyr @F  
actuary 精算师 ,2YkQ/>  
ad referendum agreement 暂定协议；有待覆核的协定 KDX34Fr1  
ad valorem duty 从价税；按值征税 \{ui{8+G  
ad valorem duty system 从价税制 nZ 0rxx[V?  
ad valorem fee 从价费 wd`lN,WiW  
ad valorem tariff 从价关税 !4f0VQI  
additional allowance 额外免税额 l4sFT)}-J  
additional amount for unexpired risk 未过期风险的额外款额 ;:l\_b'Z}  
additional assessable profit 补加应评税利润 >~sAa+Oxi  
additional assessment 补加评税 >)3[CU,  
additional commitment 额外承担 ,1+)qv#|i  
additional commitment vote 额外承担拨款 $fwv'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2%Y]M%P  
additional dependent parent allowance 供养父母额外免税额 KGsH3{r  
additional provision 额外拨款 T~rPpi&  
additional stamp duty 附加印花税 `'{>2d%\g  
additional tax 补加税罚款；补加税款 (0T6kD  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 VY5/C;0^h  
adjudged bankrupt 被裁定破产 KPOr8=Rc  
adjudicated bankrupt 裁定破产人 _cY!\'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Kf$%C"  
adjudication of bankruptcy 裁定破产；宣告破产 TYQ7jt0=.-  
adjudication of insolvency 裁定无力偿还债务 9_z u*  
adjusted actual 经调整的实数；调整后的实数 D^knN-nZ*  
adjusted current assets 经调整的流动资产；调整后的流动资产 5:ZM-kZT  
adjusted figure 经调整的数字；调整后的数额 *L3>:],7  
adjusted liabilities 经调整的负债；调整后的负债 2R!1Vl  
adjusted loss 经调整的亏损；调整后的亏损 -&u2C}4s  
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 v/E_A3Ay&  
adjusted profit 经调整的利润；调整后的利润 ;9r`P_r  
adjusted surplus 经调整的盈余额；调整后的盈余额 8)D5loS  
adjusted value 经调整的价值；调整后的价值 Ck|3DiRQ  
adjustment 调整；修订；理算〔保险〕 !kl9X-IiI  
adjustment centre 调剂中心 SWYIQ7*  
adjustment lag 调整过程的时间差距；调整时差 ;:[!I]E0  
adjustment mechanism 调整机制 2?9SM@nAY  
adjustment of loss 亏损调整 EVW{!\8[  
adjustment process 调整过程；调整程序 JEK6Ms;)A  
adjustment range 调整幅度 9wPc03a  
administered exchange rate 受管制汇率 B%c):`w8]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e.<$G'  
administration expenses 行政费用 oc>ne]_'  
administration fee 手续费；行政费 v^a. b  
administration in bankruptcy 破产管理 gm63dE>  
administration order 遗产管理令 Q}a 1P8?S  
administrator 管理人；遗产管理人 tf?u ;n  
administrator of the estate 遗产管理人 \)=X=yn2  
admission of debt 债项承认书 a+TlZE>8  
admission of proof 接纳债权证明 uj_ OWre  
advance 放贷款项；垫付款项；预支款项；预付款项 n y7
G  
advance account 暂支帐目；预付款帐户 Z)6gh{B08  
advance compensation 预付补偿金 }2^_Gaj  
advance from shareholder 股东垫款 Cw<bu|?  
advance pending reimbursement 预支以待日后付还 .~+I"V{yF  
advanced economy 先进经济体系 d?RKobk  
advancement 预付；预付财产 AS34yM(h  
advances warrant 垫款令 I-E}D"F;p[  
advancing 贷出 L {6y]t7^  
adverse balance 逆差 z:hY{/-  
adverse exchange 逆汇 ZqHh$QBD 9  
advertisement addressed to shareholders 在报章刊登的致股东通告 .D^=vuxt~  
advice for collection 托收通知书 7(m4,l+(  
advice of drawing 提款通知书；汇票通知书 Vj7(6'Hg  
advice of payment 付款通知 f-N:  
Advisory Committee [Securities and Futures Commission] 2t3'"8xJ  
谘询委员会〔证券及期货事务监察委员会〕 em  
Advisory Committee on Diversification 经济多元化谘询委员会 %t&5o>1C  
affidavit 誓章；遗产申报誓章 AR i_m  
affidavit of no receipt 述明无收款的誓章 fA!uSqR$V  
affiliate 联号；联营公司；附属公司 jlV~-}QKb7  
affiliated company 附属公司；联号；联营公司 OTA@4~{C  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 KJ]:0'T  
affordability 负担能力 }+KSZ,  
African Development Bank [AfDB] 非洲开发银行 n{dl-P  
after-acquired property 事后取得的财产 fLj#+h-!  
after-hours dealing 市后交易 t{\FV@R  
after-tax profit 税后盈利；税后利润；税后溢利 TbqED\5@9w  
agency agreement 代理协议 `B+P$K<X  
agency expenses 代理机构的开支 iV!o)WvG,F  
agency fee 代理费 i]:T{2  
Agency Law 《代理法》 2f8fA'|O  
agent 代理人；承销人 `B{N3Kxbp  
agent of company 公司代理人 [HJ^'/bB'  
agent's fee 代理人费；经纪费 ^zv0hGk2  
aggregate 总计；总数；总体数字 NJfI9L  
aggregate amount 总款额；总额 U[/k=}76  
aggregate assets and liabilities 总体资产与负债 G3HmLz  
aggregate at constant price 按固定价格计算的总体数字 DBuvbq-  
aggregate demand 总需求 KJPCO0"  
aggregate gross position 总持仓量 \$
Xo5f<  
aggregate limit 总限额 12\h| S~  
aggregate of salaries tax 合计薪俸税 C0o0 l>  
aggregate performance 总体表现；总体业绩 <0OZ9?,dm  
aggregate supply 总体供应 >=|Dir  
aggregate surplus 总盈余 6Y^UC2TBs  
aggregate total 整体总额 }Yt/e-Yg%r  
aggregate value 总值；合计价值 CA7ZoMB#  
aggregated basis 合计基准 hr&&"d {s  
aggregated net chargeable income 合计应课税入息实额 m}\G.$h4  
aggregation 合并计算；合计；总和 p2N;-  
aggregation of incomes of husband and wife 夫妇入息合并计算 D[2I_3[wp  
aggregation of property 财产的总和 6/ir("L
K  
agio 差价；贴水 f>k<
I[C<  
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》 Az29?|e  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5?+ECxPt  
《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》 /; ;_l2t  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h:iK;  
《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》 T^3_d93}d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment XK[cbVu  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 zKr\S|yE  
agreement for a settlement 授产协议 \2(Uqf#_  
agreement for assignment 转让协议 `9a %vN  
agreement for sale 售卖协议；买卖协议 Fp>iwdjFg  
agreement for sale and purchase 买卖协议 h}&WBN  
agreement for the payment of interest 支付利息协议 T8& kxp  
agreement for the repayment of money 还款协议 $Hcp.J[O  
agreement of reinsurance 再保险协议 fZK&h.  
Agricultural Bank of China 中国农业银行 ezRhSN?  
air passenger departure tax 飞机乘客离境税 -1Acprr  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3n;UXYJ%  
airport tax 机场税 w%jc' ;|  
alcohol duty 酒精税 .i[rd4MCK  
alienation 让与；让渡；转让 Ek|#P{!  
alimony 生活费；赡养费 >p4#AfGF  
All Ordinaries Index [AOI] 所有普通股指数 x8I=I"Sp  
all risks 全险；综合险 4LqJ4jo  
All Sales Record for Stock Market 《股票市场成交报告》 ?-CZJr  
Allied Capital Resources Limited 新联财务有限公司 ',L>UIXw  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0e1W&  
allocation letter 拨款信件 SoZ$1$o2  
allocation of fund 分配款项；预留款项 Mg?^5`*  
allocation of profit 利润分配；溢利分配 cn&\q.!fh  
allocation warrant 拨款令 ]~g6#@l  
allotment 分配；配股 J%d\ 7  
allotment notice 股份配售通知；配股通知 BdcTKC  
allotment of shares 股份分配 QeP8Vl&e:  
allowable 可获宽免；免税的 ZS0=xS5q)  
allowable business loss 可扣除的营业亏损 L&$ X\\Lv^  
allowable expenses 可扣税的支出 $\kqh$")  
allowance 免税额；津贴；备抵；准备金 4fPbwiKj  
allowance for debts 债项的免税额 R)% Jr.U  
allowance for depreciation by wear and tear 耗损折旧免税额 +]^6&MqO  
allowance for funeral expenses 殡殓费的免税额 Pt~mpRlH
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R7: >'*F  
allowance for repairs and outgoings 修葺及支出方面的免税额 h|h-<G?>  
allowance to debtor 给债务人的津贴 [)V&$~xW  
alteration of capital 资本更改 &WN#HI."]  
alternate trustee 候补受托人 lhsd39NM  
amalgamation 合并 iM;7V*u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WZq0$:I;R  
ambit of charges 征税范围；收费范围 IXYSZ)z  
amended valuation 经修订的估值 Fm(~Vt;%u  
American Commodities Exchange 美国商品交易所 |=H*" (  
American Express Bank Limited 美国运通银行 asT:/z0  
American Stock Exchange 美国证券交易所 _" 0VM>  
amortization 摊销 7'pCFeA>=T  
amount due from banks 存放银行同业的款项 &{${Fq
 
amount due from banks abroad 存放海外银行同业的款项 LB}y,-vX>  
amount due from holding companies 控股公司欠款 '<"eG!O  
amount due from local banks 存放本港银行同业的款项 qMT7g LB'1  
amount due to banks 银行同业的存款 RD_IGV  
amount due to banks abroad 海外银行同业的存款 B9IqX  
amount due to holding companies 控股公司存款 ~B0L7}d  
amount due to local banks 本港银行同业的存款 }t!,{ZryE1  
amount due to outport banks 外埠银行同业的存款 a nK7j2  
amount for note issue 发行纸币的款额 44T>Yp09  
amount of bond 担保契据的款额 F3*
]3,&L  
amount of consideration 代价款额 Q+(}nz4  
amount of contribution 供款数额 0{bGVLp  
amount of indebtedness 负债款额 ssVO+ T  
amount of principal of the loan 贷款本金额 Qhlgu
!  
amount of rates chargeable 应征差饷数额 ,L ;ueAo  
amount of share capital 股本额 'V";"Ei  
amount of sums assured 承保款额 j)IXe 0dMC  
amount of variation 变动幅度 '"C$E922  
amount of vote 拨款数额 xE(VyyR  
amount payable 应付款额 q{/>hvl  
amount receivable 应收款额 v'Y)~Kv@!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pE{ZWW[@+  
analysis 分析 ,H!E :k  
ancillary risk 附属风险 L~N<<8?\   
annual account 周年帐目；周年帐目报表；年度决算；年结 ]O Nf;RH  
annual accounting date 年结日期 L}O_1+b  
annual allowance 每年免税额；年积金；年度津贴；年津 t}LV[bj1u  
annual balance 年度余额 2\h]*x%:  
annual disposable income 每年可动用收入 ~nk{\ rWO  
annual estimates 周年预算 S;DqM;Q  
annual fee 年费 )-$Od2u2c  
annual general meeting 周年大会 9-)D"ZhLe  
annual growth rate 年增率；每年增长率 ]k~k6#),;  
annual long-term supplement 长期个案每年补助金 <4,hr
x&.  
annual pensionable emolument 可供计算退休金的年薪 ,4$ZB(\  
annual report 年报  9?c0cwP?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tRU+6D <w  
annual return 周年报表；周年申报表；每年报税表格 _[|~(lDJl  
Annual Return Rules 《周年报表规则》 -V@vY42  
annual review of consumer prices 每年消费物价回顾 zbsdK  
annual roll-forward basis 逐年延展方式  y/t{*a  
annual salary 年薪 PLDg'4DMg  
annual statement 年度报表；年度决算表 nO^aZmSu  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 FoY_5/  
annuitant 年金受益人 "N'tmzifh  
annuity 年金 f\CJ |tKX  
annuity contract 年金合约 L\d"|87lX  
annuity on human life 人寿年金 S]3K5Z|  
antecedent debt 先前的债项 R2kR   
ante-dated cheque 倒填日期支票 #({0HFSC:j  
anticipated expenditure 预期开支 ZuIr=`"j  
anticipated net profit 预期纯利 Vae}:8'}  
anticipated revenue 预期收入 8>" vAEf  
anti-inflation measure 反通货膨胀措施 X`kTbIZ|  
anti-inflationary stance 反通货膨胀立场  QDCu  
apparent deficit 表面赤字 "~~Js~  
apparent financial solvency 表面偿债能力 A:$Qt%c  
apparent partner 表面合伙人 5Ug.J{d  
application for personal assessment 个人入息课税申请书 5~&9/ALk5  
application of fund 资金应用 61e)SIRz9I  
application to release as liquidator and to destruct the books of accounts and documents PCzC8~t  
申请免除清盘人职务及毁灭帐簿与文件 [DS.@97n  
appointed actuary 委任精算师 * SH5p  
appointed auditor 委任核数师；委任审计师 @~pIyy\_  
appointed trustee 委任的受托人 B"rV-,n{  
appointer 委任人 L{H` t{A  
apportioned pro rata 按比例分摊 qN h:;`  
apportionment 分配；分摊 r}k2n s9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &,B\ig1Jf  
apportionment formula 分摊方程式 -#Xo^-&  
apportionment of estate duty 遗产税的分摊 '0QrM,B9  
appraisal 估价；评估 dg[&5D1Q  
appreciable growth 可观增长 o'Q"  
appreciable impact 显着影响 Q)eYJP=W  
appreciable increase 可观增长 Rlc$2y@pU  
appreciation 增值；升值 ^NZq1c  
appreciation against other currencies 相对其他货币升值 K|Sh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,
l-tLc  
appreciation tax 增值税 kSJWXNC  
appropriation 拨款；拨用；拨付 &%M!!28X:  
appropriation account 拨款帐目 ];& @T\Rj  
Appropriation Bill 拨款法案 yhzC 9nTH  
appropriation-in-aid system 补助拨款办法 .U.Knn  
approved assets 核准资产 }7p`8?  
approved basket stock 认可一篮子证券 v x qsK  
approved budget 核准预算 eXo7_#  
approved charitable donation 认可慈善捐款 d:08@~#  
approved charitable institution 认可慈善机构 Zpfsh2`  
approved currency 核准货币；认可货币 b1An2e[  
approved estimates 核准预算 'qR)f\
em  
approved estimates of expenditure 核准开支预算 VJW%y)_[  
approved overseas insurer 核准海外保险人 %j3XoRex><  
approved overseas trust company 核准海外信托公司 l/?Jp+]  
approved pooled investment fund 核准汇集投资基金 %JUD54bBt  
approved provident fund scheme 认可公积金计划 5>z`==N)  
approved provision 核准拨款 8nzDLFxp_  
approved redeemable share 核准可赎回股份 m-V_J`9"  
approved regional stock 认可地区性证券 HCOv<k  
approved retirement scheme 认可退休金计划 Nn/me  
approved subordinated loan 核准附属贷款 J1P jM
b}  
arbitrage 套戥；套汇；套利 quXL'g  
arbitrageur 套戥者；套汇者 ;2Aqztp  
arbitrary amount 临时款项 FbH 1yz  
arrangement 措施；安排；协定 VK>ZH^-  
arrears 欠款 QD6<sw@]P  
arrears of pay 欠付薪酬 ~z;G$jd  
arrears of revenue 逾期未收税款；逾期未收的帐项 Zb> UY8  
articles of association 组织章程；组织细则；组织章程细则 )fPN6x/e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R_?Q`+X  
ascertainment of profit 确定利润 ]w7wwU^^*U  
"Asia Clear" “亚洲结算系统” R@ksYC3 F  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 l/WQqT  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 u7Z-kZ
  
Asian Development Fund [ADF] 亚洲发展基金 3zC<k2B  
Asian dollar bond 亚洲美元债券 Tj0qq.
 
Asian dollar market 亚洲美元市场 u!$+1fI>  
Asian dollar rate 亚洲美元利率 90Rz#qrI*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7$"{&T  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -M\ae  
asked price 沽盘；喊价；索价；卖方报价 pBo=omQV  
assessable income 应评税入息 Y.>F fL  
assessable loss 应评税亏损 -8Z;s8ACo  
assessable profit 应评税利润  862e  
assessable value 应评税值 bU$4"_eA B  
assessed profit 估定利润 eK8y'VY  
assessed value 经评估价值 ),DLrGOl  
assessment 评税；评定；估价；评税单 )DR/Xu;b  
assessment number 评税编号；估价编号 <L!9as]w  
assessment of additional tax 补加税评税 {|!> {  
assessment of performance 业绩评估；实绩评价 2%!yV~Z  
Assessor 评税主任 r.WQ6h/eZ5  
asset price bubbles 资产价格泡沫 Fa]|Y  
asset-backed securities 具资产保证的证券 JU>F&g/|  
assets accretion 资产增值 'YFy6rds  
assets and liabilities 资产与负债 +!"GYPUXy  
assets betterment statement 资产递增表；资产改进表 0oT~6BGm  
assets lending 实物放款；有抵押贷款 a!?JVhD&  
assets of the company passing on the death 死者去世时转移的公司资产 0Y|"Bo9
k  
assets pledged as security for liabilities 用作负债抵押的资产 tfz"9PV80  
assets portfolio 资产投资组合 mz-sazgV  
assets price 资产价格 _
!qi`A  
assets quality 资产质素 :v$][jZ2  
assets realization 资产变现 nF"NXYa  
assets refinancing arrangement 资产再集资安排 qcVmt1"
 
assets securitization 资产证券化 ;RR\ Hwix  
assets situated outside Hong Kong 在香港以外地方的资产 $p(  
assets stripping 削减资产；拆卖资产 K9\r2w'T'  
assets value 资产值 >`E (K X  
assignee 承让人 CdZS"I  
assignment 转让；转让书；转让契 g \;,NW^  
assignment of interest 权益转让 SN#Cnu}  
assignment of letters patent and trade mark 专利证书及商标转让 o5h*sQ9  
assignment of property 物业转让；物业转让书 $?Dcp^  
assignment right 转让权 J 2H$ALl  
assignor 转让人 a_
z1S Z2[  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 c_~tCKAZ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 kleE\8_  
associate member 附属会员 ) dB?Ep|  
associated body corporate 相联法人团体 !-tP\%'  
associated company 相联公司；联属公司 (R^qY"H 2  
associated corporation 相联法团 =Z 
/*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Nflw
mMJ  
公认会计师公会〔英国〕 E'g?44vyw  
Association of Futures Exchange Brokers 香港期货经纪协会 d?6\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?1afW)`a.v  
association of underwriters 承保人组织 !(H RP9  
assumption of control 接管 vV PK  
assurance 担保；保险；转易；转易书 8T523VI  
assurance of interest 权益的转易 Q8h0:Q  
at 19XX price 按一九ＸＸ年价格计算 q1Sr#h|  
at a discount 按赔价计算；按贴水价格计算；打折扣 dy"7Wl]hi7  
at a premium 按溢价计算；按升水价格计算 9EFQo^ E  
at call 通知付款；按通知 O\X=vh/D  
at constant market price 按固定市价计算 Pl/B#Sbf'  
at constant price 按固定价格计算 JHJIjYG>P  
at cost 按成本计算 52P^0<Wq  
at current market price 按当时市价计算；按现时市价计算 };m.8(}$)  
at current price 按当时价格计算；按现时价格计算 q9gk:Jt  
at factor cost 按要素成本计算；按生产要素成本计算 PP{s&(  
at money-of-the-day price 按付款当日价格计算 wn Q% 'Eo  
at or better 按指定或较佳价位〔买卖指令〕 nN'>>'@>  
at par 按面值计算；平价 p3Z[-2I  
at sight 见票即付 K3;~|U-l  
at the close 按收市盘 Xs Ey8V  
at the opening 按开市盘 c&"OhzzJK'  
attestation 见证；见证条款 ET\>cxSp  
at-the-money option 平价期权 werTwe2Q  
attorney 受权人；受托代表人 %|(Cb!ySX  
attornment 新拥有人承认书 =38
c}(  
attributable profit 可归属利润 p!/ *(TT  
attributable share value 可归属股份价值 .
VA'W16  
Auckland Stock Exchange 奥克兰证券交易所 KN<KZM  
auction 拍卖 tq.g4X ;_  
auctioneer 拍卖商 ]|8*l]oc  
audit 审计；核数 Bk;/>gD  
Audit Commission 审计署 H tx)MEZ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] EUmbNV0u  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 -~NjZ=vPh  
audit review 帐目审查 j V'~>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3kW%,d*_  
audited account 审计帐目；经审计的帐目 (nnIRN<}$  
audited annual account 经审计的周年帐目 |'QgL0?  
audited balance sheet 经审计的资产负债表 DR<=C`<4(  
auditor 核数师；核数主任；审计师 Hd ${I",  
auditor's certificate 核数师证明书；审计师证明书 CyKupJ.Fq  
auditor's report 核数师报告；审计师报告 z{(c-7*  
Aussie bond 澳元债券 
M?v`C>j  
austerity budget 紧缩预算 wDt9Lf O  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 82P#C4c+d  
Australia All Ordinaries Index 澳洲所有普通股票指数 $_+.D`vx`  
Australian Dollar [AUD] 澳元 @$7l  
Australian Options Market 澳大利亚期权市场 O_P8OA#|  
Australian Securities Commission 澳洲证券事务监察委员会 fX/k;0l  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 QI4a@WB]ok  
Australian Stock Exchange 澳大利亚证券交易所 NOQSLT=  
Austrian Schilling [ATS] 奥地利先令 2PViY,V|  
authentication 认证；鉴证 yP"D~u  
authority to purchase 委托购买证；委购书 ./_4D}  
authorization 认可；核准；授权；授权书 ;~"#aL50fe  
authorization by direction 指示授权 jc7NYoT:  
authorization by instruction 指令授权 l0BYv&tu  
authorization by warrant 令状授权 rodr@  
authorization of unit trust 单位信托的认可 4<A+Tf  
authorized agent 指定代理人 H|8i|vbi  
authorized capital 法定资本 GmdS~Fhp  
authorized clerk 出市员 tD+K4 ^  
authorized dealer 认可交易商 +kM*BCPYE  
authorized financial institution 认可财务机构 OE(!^"5?[  
authorized fund 认可基金 ."h>I @MH  
authorized fund house 获授权的基金公司；认可基金公司 `{+aJ0<S  
authorized institution 认可机构 bnxR)b
~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 uu
f+M-P  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _xdFQ  
authorized insurer 获授权保险人；获认可承保人 dk.VH!uVb  
authorized investment 特准投资项目 PbIir=  
authorized person 获授权人 AkX8v66:  
authorized representative 获授权代表 NGAjajB  
authorized share capital 法定股本 osPrr QoH  
automated quotation system 自动报价系统 :rnj>U6<>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] s}Q*zy  
自动交易系统〔香港期货交易所有限公司〕 2X`5YN;  
automatic adjustment mechanism 自动调整机制 nD!5I@D  
automatic adjustment system 自动调整系统 te b/  
Automatic Clearing House 自动票据交换所 e$4$G<8;y  
automatic exchange rates accumulation system 自动化汇率累集系统 G0Wv=tX|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K&;;{~md.  
automatic teller machine [ATM] 自动柜员机 ]GmXZi  
autopay 自动转帐 j9O"!9$vQ  
available assets 可用资产 e"]DIy4s  
available fiscal reserve 现存财政储备 x0ICpt{;  
available profit 可用利润 9~6~[z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 i3<ZFR  
average 平均；平均数；海损 m:C|R-IL  
average basic salary 平均基本薪金 vx4Jk]h+=L  
average consumer expenditure 平均消费开支；一般消费开支 :M\3.7q  
average cost 平均成本 u;H5p\zAzz  
average cost of land production 增辟土地平均成本 6#(rWW"_  
average daily turnover 平均每日成交额 ,H:{twc   
average daily wage rate 平均每日工资率 9Fh1rZD<  
average expenditure pattern 平均开支模式 |YK4V(5x  
average growth rate 平均增长率 !--A"  
average net fixed assets 固定资产平均净值 }x+s5a;!3/  
average of relatives 相对价格平均数 x>MY_?a  
average price 平均价格 Y5\=5r/  
average propensity to consume 平均消费倾向；一般消费倾向 &BkdC,o  
average propensity to save 平均储蓄倾向；一般储蓄倾向 )"H r3  
average rate 平均率 *S\/l-D  
average revenue 平均收入；平均收益 :'K%&e?7s  
average stock 平均库存；平均存货 $#HUxwx4  
average yearly rent 平均年租 Sj9NhtF]f  
avoidance of double taxation 避免双重课税 ">'`{mXew  
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 > @n?W"  
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