一些有用的会计术语(也不知道发的地方对不对)A

A: {N2GRF~c-y  
A share Ａ股；甲类股份 H1k)ya x4_  
abatement of tax 减税；减扣免税额 D,cD]tB2  
ABN AMRO Bank N.V. 荷兰银行 v@{y}  
above-the-line expenditure 线上项目支出；经常预算支出

rN&fFI  
above-the-line receipt 线上项目收入；经常预算收入 ~rV$.:%va  
ABSA Asia Limited 南非联合亚洲有限公司 [)I^v3]U  
absolute change 绝对数值变更 S%\5"uGa  
absolute expenditure 实际开支 QZVyU8j3  
absolute guideline figure 绝对准则数字 HIc;Lc8$  
absolute interest 绝对权益 Z;uKnJh  
absolute order of discharge 绝对破产解除令 7KlL%\  
absolute profit margin 绝对利润幅度 8'Q+%{?1t  
absolute value 实值；绝对值 nOPB*{r|  
absolutely vested interest 绝对既得权益 =78y*`L  
absorbed cost 已吸收成本；已分摊成本 2E-Kz?,:[  
absorption 吸收；分摊；合并 w~+*Vd~U  
absorption rate 吸收率；摊配率；分摊率 K}cZK  
ACB Finance Limited 亚洲商业财务有限公司 &>c=/]Lop  
acceptable form of reciprocity 合理的互惠条件 Qr R+3kxM  
acceptable rate 适当利率；适当汇率 %bP+P(vZ  
acceptance agreement 承兑协议 &b@_ah+f  
acceptance for honour 参加承兑 )zWu\JRp  
acceptor 承兑人；接受人；受票人 (Mfqz
y  
acceptor for honour 参加承兑人 TIp\
-  
accident insurance 意外保险 ^6l5@#)w  
Accident Insurance Association of Hong Kong 香港意外保险公会 usc/DQ1  
accident insurance scheme 意外保险计划 Z2W&_(^.h  
accident year basis 意外年度基准 {Vu
=qNx  
accommodation 通融；贷款 /uWUQ#9  
accommodation bill 通融票据；空头票据 U9]&KNx  
accommodation party 汇票代发人 ]4t1dVD  
account balance 帐户余额；帐户结余 4m\Cc_:jO  
account book 帐簿 @lzq`SzM  
account collected in advance 预收款项 1jx?zvE,  
account current book 往来帐簿 eYv^cbO@:  
account of after-acquired property 事后取得的财产报告 Tcy9oYh!Pn  
account of defaulter 拖欠帐目 D!* SA  
account payable 应付帐款 CRo@+p10  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gkK(7=r%  
account receivable 应收帐款 :tV"uWZFU  
account receivable report 应收帐款报表 bzG vnaTt  
account statement 结单；帐单；会计财务报表 J)g +I  
account title 帐户名称；会计科目 Lj /^cx  
accountant's report 会计师报告 W(qK?"s2  
Accountant's Report Rules 会计师报告规则 n!zB+hW  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ):Fg {7b]n  
Accounting Arrangements 《会计安排》 Nn_b  
accounting basis 会计基础 t]sk[  
accounting by Official Receiver 破产管理署署长呈交的帐目 }D1?Z7p  
Accounting Circular 《会计通告》 !v3d:n\W8  
accounting class 会计类别 |$tF{\  
accounting date 记帐日期；会计结算日期 6<z#*`U1  
accounting for money 款项核算 jXx~5  
Accounting Officer 会计主任 /\fR6|tJ  
accounting period 会计报告期；会计期 sB0]lj-[Un  
accounting policy 会计政策；会计方针 XyB_8(/E  
accounting practice 会计惯例 6Lq8#{/]u  
accounting principle 会计准则 ]#N8e?b,  
accounting record 会计记录 ;-i)}<  
accounting report 会计报告 vo#$xwm1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 tG]W!\C'h  
Accounting Society of China 中国会计学会 T pCXe\W  
accounting statement 会计报表 ~p+ `pwjY1  
accounting system 会计制度；会计系统 fm#7}Y  
accounting transaction 会计事项；帐务交易 yu#m6K  
accounting treatment 会计处理 Zp/P/97p  
accounting year 会计年度 #+i5'p(4  
accretion 增值；添加 tv-SX=T  
accrual 应计项目；应累算数目 5bZ0}^FYF  
accrual basis 应计制；权责发生制 ZHRMW'Ne  
accrual basis accounting 应计制会计；权责发生制会计 W<#Kam:8e  
accrue 应累算；应计 ?RE"<L  
accrued benefit 应累算利益 .mnkV -m  
accrued charges 应计费用 )1R[~]y  
accrued cumulative preference share dividend 应累算的累积优先股股息 k
(`>(w  
accrued expenses 应累算费用 a{e1g93}  
accrued interest payable 应付利息；应计未付利息 2UR1T~r  
accrued interest receivable 应收利息；应计未收利息 ,jnaa(n  
accrued right 累算权益 uEsF 8  
accruing profit 应累算的利润 1)u,%  
accumulated fiscal reserve 累积财政储备 2*W|s7cc  
accumulated profit 累积利润；滚存溢利 55b/giX  
accumulated reserve 累积储备 7#HSe#0J  
accumulation of surplus income 累积收益盈余 nr>Yj?la  
acquired assets 既得资产 $5#DU__F/  
acquisition 收购；购置；取得 -f'&JwE0=  
acquisition cost 购置成本 0W 1bZPM  
acquisition expenses 购置费用 6EY0Fjsi  
acquisition of 100% interest 收购全部股权 TPj,
4&|  
acquisition of control 取得控制权 fHuWBC_YO  
acquisition of fixed assets 购置固定资产 }Oe4wEYN)  
acquisition of shell “买壳” \+ Ese-la  
acquisition price 收购价 `/G9*tIR8g  
act of God 天灾 (s+}l?  
acting partner 执事合伙人 }_}LaEYAo  
active market 买卖活跃的市场；交投畅旺的市场；旺市 c?Zi/7  
active partner 积极参与的合伙人 >2'A~?%  
active trading 交投活跃 A/Sj>Y1j  
actual circulation 实际流通 N7q6pBA"E  
actual cost 实际成本 B90fUK2g  
actual expenditure 实际开支；实际支出 {\h:k\k  
actual income 实际入息；实际收入；实际收益 ubKp P%Z  
actual market 现货市场 'v(b^x<ZS  
actual price 现货价；实际价格 wgQx.8 h>  
actual profit 实际利润 :VR%I;g;  
actual quotation 实盘；实际价位；实际报价 =FAIbM>u  
actual year basis 按实际年度计算 Yru,YA   
actuals 实货 Tj2
pEOu  
actuarial investigation 精算调查 ^%1u3  
actuarial principle 精算原则 #/t+h#jG  
actuarial report 精算师报告 zq$0 ?vGd  
Actuarial Society of Hong Kong 香港精算学会 bdBLfWe  
actuarial valuation 精算师估值 ;e2D}  
actuary 精算师 I,/E.cRV<  
ad referendum agreement 暂定协议；有待覆核的协定 y :QnK0  
ad valorem duty 从价税；按值征税 i"^ yy+  
ad valorem duty system 从价税制 uesIkJ^Q[  
ad valorem fee 从价费 j3R}]F'C*  
ad valorem tariff 从价关税 f?QP(+M5.  
additional allowance 额外免税额 dA#'HMh@  
additional amount for unexpired risk 未过期风险的额外款额 Nc^:v/(P  
additional assessable profit 补加应评税利润 }+:X=@Z@  
additional assessment 补加评税 7Zft]C?|@  
additional commitment 额外承担 @6y)wA9Yx  
additional commitment vote 额外承担拨款 x45F-w{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wF-H{C'  
additional dependent parent allowance 供养父母额外免税额 Gfepm$*%  
additional provision 额外拨款 "`KT7  
additional stamp duty 附加印花税 VTO92Eo  
additional tax 补加税罚款；补加税款 eV9,G8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0,cU^HMA  
adjudged bankrupt 被裁定破产 b-J6{=k^  
adjudicated bankrupt 裁定破产人 [t?:CgI)E  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Sq`Zu
u9t  
adjudication of bankruptcy 裁定破产；宣告破产 .;dI&0Z  
adjudication of insolvency 裁定无力偿还债务 6anH#=(  
adjusted actual 经调整的实数；调整后的实数 y=}o|/5"
 
adjusted current assets 经调整的流动资产；调整后的流动资产 Pp;OkI``[  
adjusted figure 经调整的数字；调整后的数额 OL.{lKJ3DV  
adjusted liabilities 经调整的负债；调整后的负债 cVaGgP}\  
adjusted loss 经调整的亏损；调整后的亏损 +~xzgaL  
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 ,y)V5 c1  
adjusted profit 经调整的利润；调整后的利润 T|--ZRYn  
adjusted surplus 经调整的盈余额；调整后的盈余额 F~GIfJU  
adjusted value 经调整的价值；调整后的价值 AI$\wp#aw  
adjustment 调整；修订；理算〔保险〕 `{ \)Wuw  
adjustment centre 调剂中心 &<(&u`S  
adjustment lag 调整过程的时间差距；调整时差 'qoaMJxN`  
adjustment mechanism 调整机制 <I{Yyl^  
adjustment of loss 亏损调整 u} [.*e  
adjustment process 调整过程；调整程序 mW3IR3b  
adjustment range 调整幅度 =)!~t/  
administered exchange rate 受管制汇率 !^aJS'aq  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yi<H }&  
administration expenses 行政费用 q^}iXE~  
administration fee 手续费；行政费 G,b*Qn5#  
administration in bankruptcy 破产管理 dFk$rr>q  
administration order 遗产管理令 #_'^oGz`  
administrator 管理人；遗产管理人 h\|T(597.  
administrator of the estate 遗产管理人 |4Os_*tRKU  
admission of debt 债项承认书 d-I&--"ju  
admission of proof 接纳债权证明 7\i> >  
advance 放贷款项；垫付款项；预支款项；预付款项 DNRWE1P2bg  
advance account 暂支帐目；预付款帐户 o}L\b,])  
advance compensation 预付补偿金 7! /+[G  
advance from shareholder 股东垫款 {afIr1j/m  
advance pending reimbursement 预支以待日后付还 iG{xDj{CKv  
advanced economy 先进经济体系 #a 4X*X.8c  
advancement 预付；预付财产 FD8d-G  
advances warrant 垫款令 gS!zaD7Nr  
advancing 贷出 >B$B|g~  
adverse balance 逆差 MVDy|i4  
adverse exchange 逆汇 T?*f}J  
advertisement addressed to shareholders 在报章刊登的致股东通告 vSo,,~F  
advice for collection 托收通知书 
nz/cs n  
advice of drawing 提款通知书；汇票通知书 nR,QqIFFw  
advice of payment 付款通知 }Rq{9j,%  
Advisory Committee [Securities and Futures Commission] (J.U{N v  
谘询委员会〔证券及期货事务监察委员会〕 Sj<]~*y"  
Advisory Committee on Diversification 经济多元化谘询委员会 b%xG^jUXsX  
affidavit 誓章；遗产申报誓章 H6MG5f_
 
affidavit of no receipt 述明无收款的誓章 GjX6noqT  
affiliate 联号；联营公司；附属公司 cJ'OqV F  
affiliated company 附属公司；联号；联营公司 #?DoP]1
Y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ($,qxPOn  
affordability 负担能力 N@I=X-7nh|  
African Development Bank [AfDB] 非洲开发银行 CS;4ysNf  
after-acquired property 事后取得的财产 5M#LO@U  
after-hours dealing 市后交易 L1QDA}6?_Y  
after-tax profit 税后盈利；税后利润；税后溢利 Eo0/cln|  
agency agreement 代理协议 ~6#O5plKc  
agency expenses 代理机构的开支 $nNCBC=  
agency fee 代理费 T:*l+<?  
Agency Law 《代理法》 j;EH[3  
agent 代理人；承销人 ZtX CPA!  
agent of company 公司代理人 KAnq8B!h  
agent's fee 代理人费；经纪费 (JT 273  
aggregate 总计；总数；总体数字 2I_~]X53[  
aggregate amount 总款额；总额 3yLJWH
O%W  
aggregate assets and liabilities 总体资产与负债 ka*#O"}L8  
aggregate at constant price 按固定价格计算的总体数字 FlT5R*m  
aggregate demand 总需求 WIw*//nw  
aggregate gross position 总持仓量 5p~hUP]tT  
aggregate limit 总限额 %0%Tp  
aggregate of salaries tax 合计薪俸税
tcJ
N`N  
aggregate performance 总体表现；总体业绩 jaQH1^~l/-  
aggregate supply 总体供应 ZQ_AqzT3D  
aggregate surplus 总盈余 mpd?F'V  
aggregate total 整体总额 /1b7f'  
aggregate value 总值；合计价值 /sdZf
|Zl  
aggregated basis 合计基准 uP^u:'VjbH  
aggregated net chargeable income 合计应课税入息实额 KESM5p"f  
aggregation 合并计算；合计；总和 bv}e[y
H  
aggregation of incomes of husband and wife 夫妇入息合并计算 f8)fm2^09  
aggregation of property 财产的总和 BR:Mcc  
agio 差价；贴水 eaDG7+iS  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 C40o_1
g  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment c6VyF=2q  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 )D&xyC}  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8;x0U`}Ez(  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 T_fM\jdI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +.QJZo_  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 YRU95K[  
agreement for a settlement 授产协议 H'&[kgnQ@  
agreement for assignment 转让协议 plM:7#eA  
agreement for sale 售卖协议；买卖协议 ,OFNV|S$  
agreement for sale and purchase 买卖协议 yV*4|EkvW  
agreement for the payment of interest 支付利息协议 ?HeUU  
agreement for the repayment of money 还款协议 upGLZ#  
agreement of reinsurance 再保险协议 TrBW0Bn>p  
Agricultural Bank of China 中国农业银行 U|x#'jGo'  
air passenger departure tax 飞机乘客离境税
[gj>ey8T  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Cl!9/l?z  
airport tax 机场税 mB"1QtD  
alcohol duty 酒精税 1o?uf,H7O  
alienation 让与；让渡；转让 ;*WG9Y(W  
alimony 生活费；赡养费 >+):eBL  
All Ordinaries Index [AOI] 所有普通股指数 T@a|*.V  
all risks 全险；综合险 e/}4Pt  
All Sales Record for Stock Market 《股票市场成交报告》 |^"0bu"  
Allied Capital Resources Limited 新联财务有限公司 S:1g(f*85  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,(NN)Oj  
allocation letter 拨款信件 zpZfsn!  
allocation of fund 分配款项；预留款项 \}_,g  
allocation of profit 利润分配；溢利分配 -B?cF9  
allocation warrant 拨款令 aP#/%  
allotment 分配；配股 \J;_%-Z  
allotment notice 股份配售通知；配股通知 I:("f+ H  
allotment of shares 股份分配 DKF '*  
allowable 可获宽免；免税的 5<YL^m{/L  
allowable business loss 可扣除的营业亏损 tTWEhHQ`  
allowable expenses 可扣税的支出 'UM *7  
allowance 免税额；津贴；备抵；准备金 !@ {sM6U  
allowance for debts 债项的免税额 -F MonM  
allowance for depreciation by wear and tear 耗损折旧免税额 .h(iyCxP  
allowance for funeral expenses 殡殓费的免税额 <LN
7+7}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Zn[ppsz|  
allowance for repairs and outgoings 修葺及支出方面的免税额 qQ8+gZG$R  
allowance to debtor 给债务人的津贴 ABcB-V4  
alteration of capital 资本更改 _PSOT5{  
alternate trustee 候补受托人 .br6x^\<  
amalgamation 合并 2OQ\ z;s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gFsqCx<q  
ambit of charges 征税范围；收费范围 tHK>w%|\R  
amended valuation 经修订的估值 "F[7b!>R  
American Commodities Exchange 美国商品交易所 '.&Y)A6!  
American Express Bank Limited 美国运通银行 D}Sww5ZmP  
American Stock Exchange 美国证券交易所 /Q_Dd  
amortization 摊销 <. *bJ  
amount due from banks 存放银行同业的款项 u08QE,
 
amount due from banks abroad 存放海外银行同业的款项 h J0U-m  
amount due from holding companies 控股公司欠款 $tej~xZK  
amount due from local banks 存放本港银行同业的款项 %r8;i  
amount due to banks 银行同业的存款 r-.>3J  
amount due to banks abroad 海外银行同业的存款 YrV@k*O*  
amount due to holding companies 控股公司存款 d</F6aM\  
amount due to local banks 本港银行同业的存款 nv\K!wZI=b  
amount due to outport banks 外埠银行同业的存款 dT[JVl+3=  
amount for note issue 发行纸币的款额 pTXF^:8  
amount of bond 担保契据的款额 A0:rn\$l3  
amount of consideration 代价款额 uqLP$At  
amount of contribution 供款数额 dCeLW  
amount of indebtedness 负债款额 Nd&UWk^  
amount of principal of the loan 贷款本金额 qG ? :Q  
amount of rates chargeable 应征差饷数额 n>w<vM  
amount of share capital 股本额 NpaS2q-d  
amount of sums assured 承保款额 V:vqt@  
amount of variation 变动幅度 !F.h+&^D
;  
amount of vote 拨款数额 PcqS#!t  
amount payable 应付款额 Qj*.Z4ue  
amount receivable 应收款额 xF@&wg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jFUpf.v2  
analysis 分析 MpBdke$  
ancillary risk 附属风险 >##Z}auY  
annual account 周年帐目；周年帐目报表；年度决算；年结 D:/q<<|  
annual accounting date 年结日期 "%\hDL;  
annual allowance 每年免税额；年积金；年度津贴；年津
niKfat?  
annual balance 年度余额 0[e!/*_V  
annual disposable income 每年可动用收入 6?;z\AP&  
annual estimates 周年预算 Ih>s2
nL  
annual fee 年费 )Yv=:+f  
annual general meeting 周年大会 |0Xf":  
annual growth rate 年增率；每年增长率 3bYjW=_hA  
annual long-term supplement 长期个案每年补助金 Ri~$hs!  
annual pensionable emolument 可供计算退休金的年薪 M&/%qF15  
annual report 年报 ?{e}ouKYX1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5OzEY7K)  
annual return 周年报表；周年申报表；每年报税表格 *@H\J e`  
Annual Return Rules 《周年报表规则》 gKQV99  
annual review of consumer prices 每年消费物价回顾 W"GW[~ h  
annual roll-forward basis 逐年延展方式 I]E 3&gnC  
annual salary 年薪 Qd{8.lB~LQ  
annual statement 年度报表；年度决算表 qR_>41JU"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^'a#FbMtt  
annuitant 年金受益人 CS~_>bn  
annuity 年金 ~$J(it-a  
annuity contract 年金合约 ts9wSx~[+  
annuity on human life 人寿年金 a[ayr$Hk?  
antecedent debt 先前的债项 ^ nI2<P  
ante-dated cheque 倒填日期支票 t%%()!|)j  
anticipated expenditure 预期开支 Q;g7<w17  
anticipated net profit 预期纯利 IWq#W(yM  
anticipated revenue 预期收入 X-(4/T+v  
anti-inflation measure 反通货膨胀措施 JO+tY[q  
anti-inflationary stance 反通货膨胀立场 &T~X`{V]`  
apparent deficit 表面赤字 9)NKI02M|  
apparent financial solvency 表面偿债能力 EK Vcz'w  
apparent partner 表面合伙人 0%dOi ko  
application for personal assessment 个人入息课税申请书 N2"B\  
application of fund 资金应用 bd~m'cob>  
application to release as liquidator and to destruct the books of accounts and documents kS8?N`2}LV  
申请免除清盘人职务及毁灭帐簿与文件 b^Re947{g  
appointed actuary 委任精算师 gXJBb+P   
appointed auditor 委任核数师；委任审计师 @uldD"MJ<]  
appointed trustee 委任的受托人 [ 'lu;1-,  
appointer 委任人 vg1JN"S[  
apportioned pro rata 按比例分摊 hlB\Xt  
apportionment 分配；分摊 (+[%^96 
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WFh.oe8  
apportionment formula 分摊方程式 (D) KU9B>  
apportionment of estate duty 遗产税的分摊 oJ\g0|\qwe  
appraisal 估价；评估 %l
!?d`?  
appreciable growth 可观增长 6{Q-]LOc[.  
appreciable impact 显着影响 [&PF ;)i  
appreciable increase 可观增长 kM{8zpn  
appreciation 增值；升值 #Pp:H/b  
appreciation against other currencies 相对其他货币升值 Rd5_{F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 66,(yxg  
appreciation tax 增值税 fg3Jv*  
appropriation 拨款；拨用；拨付 ?VmgM"'md  
appropriation account 拨款帐目 oV0T   
Appropriation Bill 拨款法案 9K/EteS
 
appropriation-in-aid system 补助拨款办法 ?'z/S5&j  
approved assets 核准资产 &h5Y_no GX  
approved basket stock 认可一篮子证券 fy4zBI@  
approved budget 核准预算 Q_|}~4_+  
approved charitable donation 认可慈善捐款 %DYh<U4N  
approved charitable institution 认可慈善机构 "(7y%TFt:  
approved currency 核准货币；认可货币 A*?PH`bY  
approved estimates 核准预算 )q-NE)  
approved estimates of expenditure 核准开支预算 Syy{ ^Ae}  
approved overseas insurer 核准海外保险人 7I XWv-  
approved overseas trust company 核准海外信托公司 j2<+[h-  
approved pooled investment fund 核准汇集投资基金 ~TEn +  
approved provident fund scheme 认可公积金计划 {zvaZY|K"  
approved provision 核准拨款 m^}|LB:5  
approved redeemable share 核准可赎回股份 Cl<!S`  
approved regional stock 认可地区性证券 3HpqMz  
approved retirement scheme 认可退休金计划 M7cD!s@'I  
approved subordinated loan 核准附属贷款 8qg%>ZU4d  
arbitrage 套戥；套汇；套利 Sb/?<$>  
arbitrageur 套戥者；套汇者 Sv{n?BYq  
arbitrary amount 临时款项 peO@ZKmM  
arrangement 措施；安排；协定 95z|}16UK  
arrears 欠款 1>j,v+  
arrears of pay 欠付薪酬 f7~dn#<@  
arrears of revenue 逾期未收税款；逾期未收的帐项 'E3T fM  
articles of association 组织章程；组织细则；组织章程细则 1vj@qw3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  4d5c]%  
ascertainment of profit 确定利润 aC\f;&P>  
"Asia Clear" “亚洲结算系统” z
&amYwQcI  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9 A ?{}c  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =wdh#{  
Asian Development Fund [ADF] 亚洲发展基金 R+Hu?Dv&F  
Asian dollar bond 亚洲美元债券 U 5J _Y  
Asian dollar market 亚洲美元市场 LJ/He[r|[  
Asian dollar rate 亚洲美元利率 S3ooG14Ls  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 eV|N@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "dX~J3$  
asked price 沽盘；喊价；索价；卖方报价 4@@Sh`E:  
assessable income 应评税入息 Vb`Vp(>AU  
assessable loss 应评税亏损 J 7R(X  
assessable profit 应评税利润 J&>@>47  
assessable value 应评税值 6+IhI?lI=  
assessed profit 估定利润 _w4G|j$C  
assessed value 经评估价值 @/.# /  
assessment 评税；评定；估价；评税单 ["EXSptB  
assessment number 评税编号；估价编号 TjTG+uQ  
assessment of additional tax 补加税评税 sip4,>,E  
assessment of performance 业绩评估；实绩评价 G|rE\h 2w  
Assessor 评税主任 :@[\(:  
asset price bubbles 资产价格泡沫 E{u6<B*  
asset-backed securities 具资产保证的证券 z}!g2
d  
assets accretion 资产增值 pD%(Y^h?  
assets and liabilities 资产与负债 B-rE8\  
assets betterment statement 资产递增表；资产改进表 b?i+nhqI  
assets lending 实物放款；有抵押贷款 CvY+b^;  
assets of the company passing on the death 死者去世时转移的公司资产 g%f5hy  
assets pledged as security for liabilities 用作负债抵押的资产 *#XZ*Ga  
assets portfolio 资产投资组合 '6dVe
2V  
assets price 资产价格 Snf_{A<  
assets quality 资产质素 gM3:J
:N  
assets realization 资产变现 pXSShU#  
assets refinancing arrangement 资产再集资安排 4=([v;fc  
assets securitization 资产证券化 1P!)4W  
assets situated outside Hong Kong 在香港以外地方的资产 [P`e@$  
assets stripping 削减资产；拆卖资产 mZR3Hl$  
assets value 资产值 #{q.s[g*+1  
assignee 承让人 d2`g,~d  
assignment 转让；转让书；转让契 P"_/P8  
assignment of interest 权益转让 RhE~-b[X  
assignment of letters patent and trade mark 专利证书及商标转让 *vD.\e~  
assignment of property 物业转让；物业转让书 \FVfV`x  
assignment right 转让权 \"a{\E,{;  
assignor 转让人 aV'bI  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ;t{q]"? W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o6[.$C  
associate member 附属会员 )@N d3Z  
associated body corporate 相联法人团体 ZZT #V%Q=u  
associated company 相联公司；联属公司 kcCCa@~v  
associated corporation 相联法团 ^HC6v;K  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6eV#x%z@v'  
公认会计师公会〔英国〕 En
M  
Association of Futures Exchange Brokers 香港期货经纪协会 .HS6DOQ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 oFWb.t9<  
association of underwriters 承保人组织 t5-O-AI[b{  
assumption of control 接管 B}iEhWO6  
assurance 担保；保险；转易；转易书 7=CkZ&(?  
assurance of interest 权益的转易 pmNy=ZXx  
at 19XX price 按一九ＸＸ年价格计算 >NKJ@4Y  
at a discount 按赔价计算；按贴水价格计算；打折扣 H$h#n~W~  
at a premium 按溢价计算；按升水价格计算 $d?W1D<A  
at call 通知付款；按通知 HT;^
u"a~  
at constant market price 按固定市价计算 ]3_b3@k  
at constant price 按固定价格计算 ,;`f* #  
at cost 按成本计算 Tlw'05\{J  
at current market price 按当时市价计算；按现时市价计算 Jl/wP  
at current price 按当时价格计算；按现时价格计算 WoEK #,I;  
at factor cost 按要素成本计算；按生产要素成本计算 nq M7Is  
at money-of-the-day price 按付款当日价格计算 p~$c
wbQ!  
at or better 按指定或较佳价位〔买卖指令〕 O(T5  
at par 按面值计算；平价 $H)^o!  
at sight 见票即付 *&NP?-E  
at the close 按收市盘 w 9dkJo  
at the opening 按开市盘 N[e,){v  
attestation 见证；见证条款 yajdRU  
at-the-money option 平价期权 >pv.,cj  
attorney 受权人；受托代表人 M13HD/~O  
attornment 新拥有人承认书 VzP az\e  
attributable profit 可归属利润 3kn-tM  
attributable share value 可归属股份价值 G4)~p!TSQ  
Auckland Stock Exchange 奥克兰证券交易所 ;g|Vt}a&4  
auction 拍卖 <Y]LY_(  
auctioneer 拍卖商 tk"+ u_uw  
audit 审计；核数 sK}AS;:  
Audit Commission 审计署 Fv$tl)p*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] gQn%RPMh  
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〕 :$WO"HfMSn  
audit review 帐目审查 'FErk~}/4s  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 uR
0UfKK  
audited account 审计帐目；经审计的帐目 b[74$W{  
audited annual account 经审计的周年帐目 T`&zQQ6F'  
audited balance sheet 经审计的资产负债表 rW{!8FhI  
auditor 核数师；核数主任；审计师 0pZvW  
auditor's certificate 核数师证明书；审计师证明书 VXeO}>2S  
auditor's report 核数师报告；审计师报告  &9yZfp  
Aussie bond 澳元债券 QUrPV[JQ  
austerity budget 紧缩预算 y)G-6sZ/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -> cL)  
Australia All Ordinaries Index 澳洲所有普通股票指数 >P/36'  
Australian Dollar [AUD] 澳元 k#].nQG  
Australian Options Market 澳大利亚期权市场 QZzamT)"  
Australian Securities Commission 澳洲证券事务监察委员会 _ \D%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 w*qj0:i5as  
Australian Stock Exchange 澳大利亚证券交易所 g>lZs  
Austrian Schilling [ATS] 奥地利先令 ]S6Gz/4aV+  
authentication 认证；鉴证 ?KC
(WaGJQ  
authority to purchase 委托购买证；委购书 x)PW4{3qR  
authorization 认可；核准；授权；授权书 \9?[|m z  
authorization by direction 指示授权 5n@YNaoIb  
authorization by instruction 指令授权 8dczC  
authorization by warrant 令状授权 ]\(8d[4  
authorization of unit trust 单位信托的认可 s4|\cY`b-  
authorized agent 指定代理人 7r:h_r-  
authorized capital 法定资本 '~[8>Q>  
authorized clerk 出市员 i>m%hbAk  
authorized dealer 认可交易商 %* "+kwZ  
authorized financial institution 认可财务机构 >i/jqT/  
authorized fund 认可基金 Tq1\  
authorized fund house 获授权的基金公司；认可基金公司 kaBjA*  
authorized institution 认可机构 S_ATsG*(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4 PK}lc  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 xRh 22z  
authorized insurer 获授权保险人；获认可承保人 jZXa R  
authorized investment 特准投资项目 aO'#!k*R  
authorized person 获授权人 )^j_O^T5  
authorized representative 获授权代表 um2a#6uo  
authorized share capital 法定股本 8x{Owj:Q  
automated quotation system 自动报价系统 .biq)Le  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Kj4/fB  
自动交易系统〔香港期货交易所有限公司〕 ]VI^
hhf  
automatic adjustment mechanism 自动调整机制 ATs_d_Sz  
automatic adjustment system 自动调整系统 K`4lL5oH  
Automatic Clearing House 自动票据交换所 {r^_g(.q  
automatic exchange rates accumulation system 自动化汇率累集系统 :Jd7q.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 4V+bE$Wu  
automatic teller machine [ATM] 自动柜员机 1h,iWHC  
autopay 自动转帐 Itl8#LpLM  
available assets 可用资产 l1+l@r\  
available fiscal reserve 现存财政储备 f"MID6  
available profit 可用利润 +:MSY p  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 @Cj!MZ=T  
average 平均；平均数；海损 m^A2 8X7  
average basic salary 平均基本薪金 zm_8a!.  
average consumer expenditure 平均消费开支；一般消费开支 feej'l }F  
average cost 平均成本 2dn^K3  
average cost of land production 增辟土地平均成本 7({)o
u x  
average daily turnover 平均每日成交额 @^,q/%;  
average daily wage rate 平均每日工资率 E7Cobpm  
average expenditure pattern 平均开支模式 tLE8+[ SU  
average growth rate 平均增长率 ? x)^f+:9|  
average net fixed assets 固定资产平均净值 !]4u"e  
average of relatives 相对价格平均数 zoq;3a5cqB  
average price 平均价格  E]V, @  
average propensity to consume 平均消费倾向；一般消费倾向 (,|,j(=]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 W`>|OiuF  
average rate 平均率 ;:;E|{e  
average revenue 平均收入；平均收益 UK=ELvt]  
average stock 平均库存；平均存货 ,.,8-
In^  
average yearly rent 平均年租 59E9K)c3  
avoidance of double taxation 避免双重课税 I7ao2aS  
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 i<QDV W9  
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