一些有用的会计术语(也不知道发的地方对不对)A

A: y[7*^9J  
A share Ａ股；甲类股份 [s?H3yQ.  
abatement of tax 减税；减扣免税额 K
j[X1X5  
ABN AMRO Bank N.V. 荷兰银行 &.k'Dj2hf  
above-the-line expenditure 线上项目支出；经常预算支出 |~mq+:44+  
above-the-line receipt 线上项目收入；经常预算收入 I#(D.\P  
ABSA Asia Limited 南非联合亚洲有限公司 ^bpxhf x  
absolute change 绝对数值变更 ',-4o-  
absolute expenditure 实际开支 fuJ6 fmT  
absolute guideline figure 绝对准则数字 p)}iUU2N  
absolute interest 绝对权益 `q Sfo`  
absolute order of discharge 绝对破产解除令 }\5^$[p  
absolute profit margin 绝对利润幅度 vn;_|NeSf  
absolute value 实值；绝对值 F 7+Gt Ed  
absolutely vested interest 绝对既得权益 |a@$K
F$  
absorbed cost 已吸收成本；已分摊成本 (Bs0/C  
absorption 吸收；分摊；合并 0ZQ|W%tS  
absorption rate 吸收率；摊配率；分摊率 SF*!Z2K  
ACB Finance Limited 亚洲商业财务有限公司 i9}n\r0=c  
acceptable form of reciprocity 合理的互惠条件 $q#|B3N%  
acceptable rate 适当利率；适当汇率 x:8xGG9  
acceptance agreement 承兑协议 M7vc/E}]n  
acceptance for honour 参加承兑 :b+C<Bp64r  
acceptor 承兑人；接受人；受票人 7aTo!T  
acceptor for honour 参加承兑人 9k.
LV/Y  
accident insurance 意外保险 @+A`n21,O  
Accident Insurance Association of Hong Kong 香港意外保险公会 V^Wo%e7#u[  
accident insurance scheme 意外保险计划 Alh"G6  
accident year basis 意外年度基准 b6=.6?H@4f  
accommodation 通融；贷款 k#k!AcC  
accommodation bill 通融票据；空头票据 42:~oKiQ$"  
accommodation party 汇票代发人 k,0RpE  
account balance 帐户余额；帐户结余 PN0l#[{EN  
account book 帐簿 N*JWd  
account collected in advance 预收款项 WE$Pi;q1  
account current book 往来帐簿 w
?kdM1T  
account of after-acquired property 事后取得的财产报告 Zcd!y9]#  
account of defaulter 拖欠帐目 31mY]Jve"  
account payable 应付帐款 pE>~F  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U+sAEN_e k  
account receivable 应收帐款 O?Xg%k#  
account receivable report 应收帐款报表 Z[8{V  
account statement 结单；帐单；会计财务报表 YIs(Q
 
account title 帐户名称；会计科目 Qg  
accountant's report 会计师报告 btb-MSkO  
Accountant's Report Rules 会计师报告规则 V
.J[Uwf  
accounting and auditing procedure 会计与审计程序；会计与核数程序 d#7 z N  
Accounting Arrangements 《会计安排》 +:w9K!31-  
accounting basis 会计基础 ?}^e,.M0?s  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q1V4bmM  
Accounting Circular 《会计通告》 kK!An!9C  
accounting class 会计类别 u>:sXm
 
accounting date 记帐日期；会计结算日期 V/i&8UMw  
accounting for money 款项核算 -)@DH;[tb  
Accounting Officer 会计主任 O6gI%Jdp  
accounting period 会计报告期；会计期 !!f)w!wW  
accounting policy 会计政策；会计方针 7]a6dMh  
accounting practice 会计惯例 R:YX{Tq  
accounting principle 会计准则 !]qwRB$5  
accounting record 会计记录 CD1}.h  
accounting report 会计报告 Ty\&ARjb 8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 EOhUr=5~  
Accounting Society of China 中国会计学会 b8)>:F  
accounting statement 会计报表 }S'+Ytea  
accounting system 会计制度；会计系统 s9) @$3\  
accounting transaction 会计事项；帐务交易 WQ4:='(  
accounting treatment 会计处理 4A0R07"  
accounting year 会计年度 e#L/  
accretion 增值；添加 7dI+aJ  
accrual 应计项目；应累算数目 Sj{z  
accrual basis 应计制；权责发生制 ;<0Q<0G  
accrual basis accounting 应计制会计；权责发生制会计 bnLvJ]i)  
accrue 应累算；应计 &k(t_~m>  
accrued benefit 应累算利益 sJtz{'  
accrued charges 应计费用 VkFTIyt  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y1EN|!WZ  
accrued expenses 应累算费用 ~=(?Z2UDA_  
accrued interest payable 应付利息；应计未付利息 7(na?Z$  
accrued interest receivable 应收利息；应计未收利息 Q(gu";&  
accrued right 累算权益 ->&AJI0  
accruing profit 应累算的利润 2Jrr;"r  
accumulated fiscal reserve 累积财政储备 %*]3j^b Q+  
accumulated profit 累积利润；滚存溢利 %YefTk8cr,  
accumulated reserve 累积储备 uc~PKU?tO  
accumulation of surplus income 累积收益盈余 D8slSX`6j  
acquired assets 既得资产 O-:#Q(H!  
acquisition 收购；购置；取得
yJ8WYQQMG  
acquisition cost 购置成本 nab:y(]$/  
acquisition expenses 购置费用 -tZ2 N  
acquisition of 100% interest 收购全部股权 PH97O`"  
acquisition of control 取得控制权 hu[=9#''$  
acquisition of fixed assets 购置固定资产 <9eQ  
acquisition of shell “买壳” Wfkm'BnV  
acquisition price 收购价 2S}%r4$n}  
act of God 天灾 qQ%zSJ?  
acting partner 执事合伙人 ORlz1&hW  
active market 买卖活跃的市场；交投畅旺的市场；旺市 laqKP+G  
active partner 积极参与的合伙人 |{cdXbr  
active trading 交投活跃 /ow/)\/}  
actual circulation 实际流通 |//cA
2@.  
actual cost 实际成本 K)$.0S9d  
actual expenditure 实际开支；实际支出 `ysPEwA|  
actual income 实际入息；实际收入；实际收益 y!GjC]/  
actual market 现货市场 \\ M2_mT  
actual price 现货价；实际价格 5gZ0a4  
actual profit 实际利润 K,%H*1YKK  
actual quotation 实盘；实际价位；实际报价 IJO`"da  
actual year basis 按实际年度计算 "QACQ-  
actuals 实货 Fgxh?Wd9  
actuarial investigation 精算调查 ]"q[hF*PM  
actuarial principle 精算原则 ULMG"."IH  
actuarial report 精算师报告 Sj(uc#  
Actuarial Society of Hong Kong 香港精算学会 sIdo(`8$  
actuarial valuation 精算师估值 l*("[?>I  
actuary 精算师 N:[m,U9a  
ad referendum agreement 暂定协议；有待覆核的协定 3Gf^IV-  
ad valorem duty 从价税；按值征税 kx3H}od]  
ad valorem duty system 从价税制 qdm5dQ (c  
ad valorem fee 从价费 U*,8,C  
ad valorem tariff 从价关税 J]nb;4w  
additional allowance 额外免税额 eV^@kI4  
additional amount for unexpired risk 未过期风险的额外款额 O[y.3>l[s  
additional assessable profit 补加应评税利润  IPa08/  
additional assessment 补加评税 LslQZ]3MY  
additional commitment 额外承担 `R0>;TdT  
additional commitment vote 额外承担拨款 L7_Mg{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 U2/H,D  
additional dependent parent allowance 供养父母额外免税额 75wQH*  
additional provision 额外拨款 `rW{zQYM  
additional stamp duty 附加印花税 %m!o#y(hD`  
additional tax 补加税罚款；补加税款 h1G]w/.ws  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Y}'C'PR  
adjudged bankrupt 被裁定破产 i;*c|ma1>  
adjudicated bankrupt 裁定破产人 zC!]bWsD  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 l@4hBq  
adjudication of bankruptcy 裁定破产；宣告破产 |M`B  
adjudication of insolvency 裁定无力偿还债务 rAIX(2@cR_  
adjusted actual 经调整的实数；调整后的实数 8^&)A b  
adjusted current assets 经调整的流动资产；调整后的流动资产 lF5;Kc  
adjusted figure 经调整的数字；调整后的数额 REB8_H"  
adjusted liabilities 经调整的负债；调整后的负债 ?(>7v[=iT  
adjusted loss 经调整的亏损；调整后的亏损 -r]s #$  
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 -'3vQXj&  
adjusted profit 经调整的利润；调整后的利润 #B"ki{Se*  
adjusted surplus 经调整的盈余额；调整后的盈余额 COc1np  
adjusted value 经调整的价值；调整后的价值 >k*QkIyq  
adjustment 调整；修订；理算〔保险〕 a+)Yk8%KY  
adjustment centre 调剂中心 ./jkY7 k  
adjustment lag 调整过程的时间差距；调整时差 RPPxiYU^  
adjustment mechanism 调整机制 EK_NN<So#  
adjustment of loss 亏损调整 *58
<.L|  
adjustment process 调整过程；调整程序 9 }|Bs=q  
adjustment range 调整幅度 ~^$ONmI
5  
administered exchange rate 受管制汇率 MA.1t  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 F0o7X
Ut  
administration expenses 行政费用 LTS3[=AB  
administration fee 手续费；行政费 !sEI|
47{  
administration in bankruptcy 破产管理 n7 4?W  
administration order 遗产管理令 3ypB~bNw  
administrator 管理人；遗产管理人 Y<:%_]]  
administrator of the estate 遗产管理人 *y5d&4G2  
admission of debt 债项承认书 :IV4]`  
admission of proof 接纳债权证明 T5B~CC'6  
advance 放贷款项；垫付款项；预支款项；预付款项 ~e{Ag
Y)  
advance account 暂支帐目；预付款帐户 Zg5@l3w  
advance compensation 预付补偿金 pwT|T;j*  
advance from shareholder 股东垫款 "Vho`x3  
advance pending reimbursement 预支以待日后付还 G'

MYTq  
advanced economy 先进经济体系 J
[2;&-@  
advancement 预付；预付财产 /8q7pwV  
advances warrant 垫款令 =+T{!+|6P  
advancing 贷出 g}{Rk>
k  
adverse balance 逆差 j^llO1i/  
adverse exchange 逆汇 eqD%Qd
x  
advertisement addressed to shareholders 在报章刊登的致股东通告 `O.*qs5  
advice for collection 托收通知书 D*Siy;  
advice of drawing 提款通知书；汇票通知书 Ik>sd@X*|  
advice of payment 付款通知 Jh{(xGA  
Advisory Committee [Securities and Futures Commission] D`3}j   
谘询委员会〔证券及期货事务监察委员会〕 fxI>FhU_  
Advisory Committee on Diversification 经济多元化谘询委员会  h#^I
T  
affidavit 誓章；遗产申报誓章 ']u w,b  
affidavit of no receipt 述明无收款的誓章  v#IW;Rj8  
affiliate 联号；联营公司；附属公司 Os*,@N3t  
affiliated company 附属公司；联号；联营公司 zc'!a"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4FQU$f  
affordability 负担能力 NAZxM9  
African Development Bank [AfDB] 非洲开发银行 _T6WA&;8  
after-acquired property 事后取得的财产 2fO ~%!.G  
after-hours dealing 市后交易 p W:[Q\rSj  
after-tax profit 税后盈利；税后利润；税后溢利 28d:  
agency agreement 代理协议 IxYuJpi  
agency expenses 代理机构的开支 Z=z'j8z3  
agency fee 代理费 B*zb0hdo:  
Agency Law 《代理法》 w)&]k#r  
agent 代理人；承销人 (jPN+yQ  
agent of company 公司代理人 j()_ VoB1  
agent's fee 代理人费；经纪费 zY(w`Hm2  
aggregate 总计；总数；总体数字 uWG'AmK_#E  
aggregate amount 总款额；总额 1e'-rm F  
aggregate assets and liabilities 总体资产与负债 i'L7t!f}o  
aggregate at constant price 按固定价格计算的总体数字 8niQG']  
aggregate demand 总需求 fH`P8?](x  
aggregate gross position 总持仓量 bo$xonV@y  
aggregate limit 总限额 tJUMLn?  
aggregate of salaries tax 合计薪俸税 Cl\Vk  
aggregate performance 总体表现；总体业绩 4^w>An6  
aggregate supply 总体供应 uCNQ.Nbf C  
aggregate surplus 总盈余 v8y77:  
aggregate total 整体总额 xHJ+!   
aggregate value 总值；合计价值 |w>"oaLN|Q  
aggregated basis 合计基准 .m7iXd{  
aggregated net chargeable income 合计应课税入息实额 {3$ge  
aggregation 合并计算；合计；总和 ORv[Gkq_N)  
aggregation of incomes of husband and wife 夫妇入息合并计算 "h_n/}r=  
aggregation of property 财产的总和 3+{hO@O  
agio 差价；贴水 }dAb}0XK.  
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》 _t:rWC"X  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Mn7 y@/1  
《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》 s)375jCga  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9C-F%te7  
《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》 "2'nLQ""q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [uc;M6o}?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 j &,vju  
agreement for a settlement 授产协议 '#4ya=Ww  
agreement for assignment 转让协议 0"#tK4  
agreement for sale 售卖协议；买卖协议 >>(2ZJ  
agreement for sale and purchase 买卖协议 _Y|k \|'  
agreement for the payment of interest 支付利息协议 4oT25VH  
agreement for the repayment of money 还款协议 zXbTpm  
agreement of reinsurance 再保险协议 vo!:uvy;2  
Agricultural Bank of China 中国农业银行 dB<BEe\$g.  
air passenger departure tax 飞机乘客离境税 ZA1?'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 , y{o!w  
airport tax 机场税 8s?;<6  
alcohol duty 酒精税 nvu|V3B0  
alienation 让与；让渡；转让 5EFow-AH  
alimony 生活费；赡养费 mmwwz  
All Ordinaries Index [AOI] 所有普通股指数 !g=
,O6  
all risks 全险；综合险 UmiW_JB  
All Sales Record for Stock Market 《股票市场成交报告》 HpDU:m  
Allied Capital Resources Limited 新联财务有限公司 ~b3xn T  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 G/Kz_Y,  
allocation letter 拨款信件 | (v/>t  
allocation of fund 分配款项；预留款项 ? 4qN>uW=  
allocation of profit 利润分配；溢利分配 89`AF1  
allocation warrant 拨款令 5}*aP  
allotment 分配；配股 RW,ew!Z  
allotment notice 股份配售通知；配股通知 wjq f u /  
allotment of shares 股份分配 Q7"KgqpQ3  
allowable 可获宽免；免税的 2i |wQU5w  
allowable business loss 可扣除的营业亏损 QMy;?,  
allowable expenses 可扣税的支出 WYRTt2(+%  
allowance 免税额；津贴；备抵；准备金 S'Yg!KwX  
allowance for debts 债项的免税额 Tl8S|Rg  
allowance for depreciation by wear and tear 耗损折旧免税额 z|+L>O-8  
allowance for funeral expenses 殡殓费的免税额 C(?>l.QGw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `r_qvrC  
allowance for repairs and outgoings 修葺及支出方面的免税额 9^v|~f  
allowance to debtor 给债务人的津贴 lH:TE=|4  
alteration of capital 资本更改 BB--UM{7  
alternate trustee 候补受托人 $d,30hK  
amalgamation 合并 0m7J'gm{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e>nRJH8pK  
ambit of charges 征税范围；收费范围 "}7K>|a  
amended valuation 经修订的估值 >9+@oGe(E  
American Commodities Exchange 美国商品交易所 ukS@8/eJ  
American Express Bank Limited 美国运通银行 ?.\CUVK  
American Stock Exchange 美国证券交易所 IJS9%m#  
amortization 摊销 HY5g>wv@  
amount due from banks 存放银行同业的款项 kul&m|  
amount due from banks abroad 存放海外银行同业的款项 [p}J=1S  
amount due from holding companies 控股公司欠款 s,K @t_J  
amount due from local banks 存放本港银行同业的款项 E|6X.Ny]   
amount due to banks 银行同业的存款 i&mu=J[  
amount due to banks abroad 海外银行同业的存款 SQ>.P  
amount due to holding companies 控股公司存款 <G2;nvRr  
amount due to local banks 本港银行同业的存款 UgSSZ05Lq  
amount due to outport banks 外埠银行同业的存款 4K0N$9pd:  
amount for note issue 发行纸币的款额 "E/F{6NH  
amount of bond 担保契据的款额 ,_u8y&<|I  
amount of consideration 代价款额 rm2{PV<+d  
amount of contribution 供款数额 lsJ'dS  
amount of indebtedness 负债款额 N=tyaS(YJ
 
amount of principal of the loan 贷款本金额 aWOApXJ  
amount of rates chargeable 应征差饷数额 NZ7a^xT_)  
amount of share capital 股本额 lG%oqxJ+ L  
amount of sums assured 承保款额 9Hlu%R  
amount of variation 变动幅度 hd/5*C{s  
amount of vote 拨款数额 qIA!m .GC  
amount payable 应付款额 f IQ$a>  
amount receivable 应收款额 !?O:%QG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z[z'.{;D  
analysis 分析 p*#SSR9<  
ancillary risk 附属风险 [7|}h/  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;op+~@*!  
annual accounting date 年结日期 qO&:J\d  
annual allowance 每年免税额；年积金；年度津贴；年津 pR`.8MMc8  
annual balance 年度余额 F~W*"i+EZ  
annual disposable income 每年可动用收入 ,dzbI{@6  
annual estimates 周年预算 78dmXOZ'_h  
annual fee 年费 .Pxb9mW  
annual general meeting 周年大会  EvTdwX.H  
annual growth rate 年增率；每年增长率 'PV,c|f>  
annual long-term supplement 长期个案每年补助金 JS({au  
annual pensionable emolument 可供计算退休金的年薪 WQiEQ>6(t(  
annual report 年报 .LnXKRd{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *% Vd2jW/  
annual return 周年报表；周年申报表；每年报税表格 @_1$ <8  
Annual Return Rules 《周年报表规则》 2}~1poyi>  
annual review of consumer prices 每年消费物价回顾 isWB)$q  
annual roll-forward basis 逐年延展方式 jpm}EOq<%  
annual salary 年薪 N7+K$)3  
annual statement 年度报表；年度决算表 mQVduG  
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 HmbTV(lC  
annuitant 年金受益人 cl:*Q{(Cjk  
annuity 年金 g@B9i=  
annuity contract 年金合约 ]$0{PBndW  
annuity on human life 人寿年金 F[RhuNa&'W  
antecedent debt 先前的债项 >=C)\Yfu)  
ante-dated cheque 倒填日期支票 xhg{!w  
anticipated expenditure 预期开支 oUltr  
anticipated net profit 预期纯利 EU>@k{Qt  
anticipated revenue 预期收入 7-W(gD!`  
anti-inflation measure 反通货膨胀措施 rd%3eR?V  
anti-inflationary stance 反通货膨胀立场 >4LX!^V"  
apparent deficit 表面赤字 RM%lhDFY  
apparent financial solvency 表面偿债能力 Br\/7F  
apparent partner 表面合伙人 "i_tO+  
application for personal assessment 个人入息课税申请书 z_A%>E4  
application of fund 资金应用 % fA0XRM  
application to release as liquidator and to destruct the books of accounts and documents X903;&Cim  
申请免除清盘人职务及毁灭帐簿与文件 #z~D1Zl  
appointed actuary 委任精算师 9FPl  
appointed auditor 委任核数师；委任审计师 e<iTU?eJM  
appointed trustee 委任的受托人 "=4=Q\0PT  
appointer 委任人 aW w`v[v  
apportioned pro rata 按比例分摊 .Ddl.9p5  
apportionment 分配；分摊 iDHmS6_c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *$^ME  
apportionment formula 分摊方程式 ~@itZ,d\  
apportionment of estate duty 遗产税的分摊 ->8n
.!F}  
appraisal 估价；评估 t@4X(i0  
appreciable growth 可观增长 @H7dQ,%  
appreciable impact 显着影响 M7jDV|Go  
appreciable increase 可观增长 mN@0lfk;  
appreciation 增值；升值 Eptsxyz{  
appreciation against other currencies 相对其他货币升值 `DWzp5Ax  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z^Oiwzo  
appreciation tax 增值税 Mz
J5_}  
appropriation 拨款；拨用；拨付 "uZ'oN  
appropriation account 拨款帐目 x6:$lZ(  
Appropriation Bill 拨款法案 "* 'rzd  
appropriation-in-aid system 补助拨款办法 w5qhKu!1  
approved assets 核准资产 v[F_r  
approved basket stock 认可一篮子证券 {(xNC#
  
approved budget 核准预算 Ai#W. n  
approved charitable donation 认可慈善捐款 #-e3m/>  
approved charitable institution 认可慈善机构 8&`s wu&  
approved currency 核准货币；认可货币 xo^_;(;  
approved estimates 核准预算 (Ca\$p7/  
approved estimates of expenditure 核准开支预算 T3M 4r|  
approved overseas insurer 核准海外保险人 QI`Z[caF  
approved overseas trust company 核准海外信托公司 XUW~8P  
approved pooled investment fund 核准汇集投资基金 ;]<$p[m  
approved provident fund scheme 认可公积金计划 jZm1.{[>  
approved provision 核准拨款 cC4*4bMm  
approved redeemable share 核准可赎回股份 DPy"FQYZb  
approved regional stock 认可地区性证券 nNBxT+3*i  
approved retirement scheme 认可退休金计划 KwpNS(]I  
approved subordinated loan 核准附属贷款 I"<~!krt%  
arbitrage 套戥；套汇；套利 `33h4G  
arbitrageur 套戥者；套汇者 m;Sw`nw?  
arbitrary amount 临时款项 W-Hw%bwN/q  
arrangement 措施；安排；协定 H+*o @0C\~  
arrears 欠款 F_V~UX1D  
arrears of pay 欠付薪酬 _NqEhf:8  
arrears of revenue 逾期未收税款；逾期未收的帐项 YW/YeID  
articles of association 组织章程；组织细则；组织章程细则 PPE:@!u<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }\l5|Ft[!  
ascertainment of profit 确定利润 Q@]#fW\Y  
"Asia Clear" “亚洲结算系统” ,`-6!|:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &a48DCZ
 
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 wPqIy}-  
Asian Development Fund [ADF] 亚洲发展基金 E$8GXo00v  
Asian dollar bond 亚洲美元债券 7NJ1cQ-}t  
Asian dollar market 亚洲美元市场 xx9qi^  
Asian dollar rate 亚洲美元利率 oVmGZhkA@'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  /H!I90  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6
S`eN\s  
asked price 沽盘；喊价；索价；卖方报价 8 wC3}U  
assessable income 应评税入息 $C^94$W  
assessable loss 应评税亏损 JNX7]j\  
assessable profit 应评税利润 $i~DUT(  
assessable value 应评税值 :LcR<>LZ  
assessed profit 估定利润 Lxd*W2$3_  
assessed value 经评估价值 2}509X(*  
assessment 评税；评定；估价；评税单 t;y>q  
assessment number 评税编号；估价编号 S ._9  
assessment of additional tax 补加税评税 G}f.fRY  
assessment of performance 业绩评估；实绩评价 atW;S99#  
Assessor 评税主任 Fwho.R-.  
asset price bubbles 资产价格泡沫 5:56l>0  
asset-backed securities 具资产保证的证券 Xg.\B1d  
assets accretion 资产增值 my*UN_]  
assets and liabilities 资产与负债 qw"`NubX  
assets betterment statement 资产递增表；资产改进表 BnAia3z  
assets lending 实物放款；有抵押贷款 gpE5ua&  
assets of the company passing on the death 死者去世时转移的公司资产 \JN<"/  
assets pledged as security for liabilities 用作负债抵押的资产 1 ht4LRFi  
assets portfolio 资产投资组合 "C}nS=]8m  
assets price 资产价格 ::adT=  
assets quality 资产质素 <7)Vj*VxC  
assets realization 资产变现 [ &R-YQ@  
assets refinancing arrangement 资产再集资安排 t{84ioJ"$  
assets securitization 资产证券化 hDVD@b
 
assets situated outside Hong Kong 在香港以外地方的资产 <\Y>y+$3  
assets stripping 削减资产；拆卖资产 Y@#~8\_  
assets value 资产值 eMWY[f3  
assignee 承让人 mn 8A%6W  
assignment 转让；转让书；转让契 T6AFwo,Q  
assignment of interest 权益转让 {WFYNEQ[  
assignment of letters patent and trade mark 专利证书及商标转让 R2u[IVZW:-  
assignment of property 物业转让；物业转让书 T<p>:$vo  
assignment right 转让权 : <m0 GG  
assignor 转让人 A
O/J:`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 i3#]_ p{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 yUNl)E  
associate member 附属会员 V^?
+|8_(  
associated body corporate 相联法人团体 O^sgUT1O  
associated company 相联公司；联属公司 }t"!I\C  
associated corporation 相联法团 VWbgusxJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] iM}cd$r{  
公认会计师公会〔英国〕 Vs9fAAXS4  
Association of Futures Exchange Brokers 香港期货经纪协会 Wq"
pKI#x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ap_(/W  
association of underwriters 承保人组织 q(a6@6f"kD  
assumption of control 接管 YZ/mTQn_D  
assurance 担保；保险；转易；转易书 KX`MX5?x  
assurance of interest 权益的转易 5/neV&VcB  
at 19XX price 按一九ＸＸ年价格计算 c5O1h
8  
at a discount 按赔价计算；按贴水价格计算；打折扣 NIV&)`w  
at a premium 按溢价计算；按升水价格计算 4my8 p Fk  
at call 通知付款；按通知 FC vR  
at constant market price 按固定市价计算 d{9jd{ _#G  
at constant price 按固定价格计算 6,cyi|s  
at cost 按成本计算 w3,QT}WvY  
at current market price 按当时市价计算；按现时市价计算 <0&];5 on  
at current price 按当时价格计算；按现时价格计算 E%/E%9-7\  
at factor cost 按要素成本计算；按生产要素成本计算 !X |Tf  
at money-of-the-day price 按付款当日价格计算 ]+fL6"OD/2  
at or better 按指定或较佳价位〔买卖指令〕 %H%>6z x  
at par 按面值计算；平价  ) VJ|  
at sight 见票即付 2BRY2EF  
at the close 按收市盘 Udd|.JRd  
at the opening 按开市盘 6;5}% B:#h  
attestation 见证；见证条款 =BNmuAY7  
at-the-money option 平价期权 J#'c+\B<2X  
attorney 受权人；受托代表人 2b3x
|9o8  
attornment 新拥有人承认书 W)j/[  
attributable profit 可归属利润 DAc jx:~  
attributable share value 可归属股份价值 b\6w[52m  
Auckland Stock Exchange 奥克兰证券交易所 s}/YcU
K  
auction 拍卖 MPNBA1s  
auctioneer 拍卖商 iOzw)<  
audit 审计；核数 %Z.>)R4  
Audit Commission 审计署 u3ce\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !K6:W1  
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〕 c69B[Vjb  
audit review 帐目审查 |p3]9H  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5E}0
<&  
audited account 审计帐目；经审计的帐目 vmW4a3  
audited annual account 经审计的周年帐目 fZXd<Fg+  
audited balance sheet 经审计的资产负债表 BKVvu}V(o  
auditor 核数师；核数主任；审计师 @Q TG
  
auditor's certificate 核数师证明书；审计师证明书 _mFb+8C  
auditor's report 核数师报告；审计师报告 Q/0;r{@Tq}  
Aussie bond 澳元债券 31J7# S2  
austerity budget 紧缩预算 )lH?XpfTjm  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 w;{k\=W3Ff  
Australia All Ordinaries Index 澳洲所有普通股票指数 2lXsD;[  
Australian Dollar [AUD] 澳元 AF **@iG  
Australian Options Market 澳大利亚期权市场 wBCnP  
Australian Securities Commission 澳洲证券事务监察委员会 sHh2>f@x$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 AE^&hH0^  
Australian Stock Exchange 澳大利亚证券交易所 qdUlT*fw  
Austrian Schilling [ATS] 奥地利先令 y\)bx

mC  
authentication 认证；鉴证 -/7[_,  
authority to purchase 委托购买证；委购书 gY;N>Yq,C  
authorization 认可；核准；授权；授权书 e#&[4tQF  
authorization by direction 指示授权 :=*>:*.Kb  
authorization by instruction 指令授权 o3}12i S  
authorization by warrant 令状授权 `| R8WM  
authorization of unit trust 单位信托的认可 )pJ}o&J  
authorized agent 指定代理人 ?MO'WB9+JR  
authorized capital 法定资本 `4Nc(aUr  
authorized clerk 出市员 Gf]oRNP,N  
authorized dealer 认可交易商 AB+Zc ]  
authorized financial institution 认可财务机构 $3"0w   
authorized fund 认可基金 QIo|t!7F  
authorized fund house 获授权的基金公司；认可基金公司 kZF\V7k  
authorized institution 认可机构 {`l]RIig  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 qY#*zx  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 A+Z3b:}~  
authorized insurer 获授权保险人；获认可承保人 cF,u)+2b|6  
authorized investment 特准投资项目 C:gE   
authorized person 获授权人 0nhsjN}v  
authorized representative 获授权代表 z36nyo  
authorized share capital 法定股本 xp><7{  
automated quotation system 自动报价系统 PS \QbA  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] I~4`NV0  
自动交易系统〔香港期货交易所有限公司〕 "fz-h  
automatic adjustment mechanism 自动调整机制 Ig$5Ui  
automatic adjustment system 自动调整系统 9HP)@66  
Automatic Clearing House 自动票据交换所 ~V5k  
automatic exchange rates accumulation system 自动化汇率累集系统 .%~ L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "
@`M>)*o  
automatic teller machine [ATM] 自动柜员机 \6
C"bQ  
autopay 自动转帐 A$1pMG~as  
available assets 可用资产 C-4I e  
available fiscal reserve 现存财政储备 a#G7pZX/I}  
available profit 可用利润 i<=@7W  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 |wK)(s  
average 平均；平均数；海损 cH2 nG:H  
average basic salary 平均基本薪金 YK"({Z>U  
average consumer expenditure 平均消费开支；一般消费开支 j}h50*6KO  
average cost 平均成本 -AcQ_dS  
average cost of land production 增辟土地平均成本 .:<c[EJ b  
average daily turnover 平均每日成交额 #Oe=G:+A  
average daily wage rate 平均每日工资率 Zvr(c|Q  
average expenditure pattern 平均开支模式 +.>O%pNj  
average growth rate 平均增长率 >@EQarD  
average net fixed assets 固定资产平均净值 gB
kb0  
average of relatives 相对价格平均数 hi.{  
average price 平均价格 `o:)PTQNg  
average propensity to consume 平均消费倾向；一般消费倾向 /md`tqI>i<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 $dwv1@M2  
average rate 平均率 ~r>WnI:vg  
average revenue 平均收入；平均收益 's&Vg09D,  
average stock 平均库存；平均存货 S!.xmc\  
average yearly rent 平均年租 )Hev-C"  
avoidance of double taxation 避免双重课税
jp[QA\  
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 "KFCA9u-  
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