一些有用的会计术语(也不知道发的地方对不对)A

A: *jQ?(Tf  
A share Ａ股；甲类股份 #jj+/>ZOi  
abatement of tax 减税；减扣免税额 `\-<tk9  
ABN AMRO Bank N.V. 荷兰银行 nh XVc((  
above-the-line expenditure 线上项目支出；经常预算支出 7q%xF#mK=  
above-the-line receipt 线上项目收入；经常预算收入 ^sVr#T  
ABSA Asia Limited 南非联合亚洲有限公司 52,[dP,g  
absolute change 绝对数值变更 Am ~P$dN  
absolute expenditure 实际开支 B,S~Idr}  
absolute guideline figure 绝对准则数字 gwGw  
absolute interest 绝对权益 &9Kni/  
absolute order of discharge 绝对破产解除令 -UB
XWl  
absolute profit margin 绝对利润幅度 ;cEoc(<?  
absolute value 实值；绝对值 gpw,bV  
absolutely vested interest 绝对既得权益 %6.WGuO  
absorbed cost 已吸收成本；已分摊成本 X aE;i57$l  
absorption 吸收；分摊；合并 Z".Xroq~  
absorption rate 吸收率；摊配率；分摊率 \>$3'i=mQ  
ACB Finance Limited 亚洲商业财务有限公司 rP{J
ep!  
acceptable form of reciprocity 合理的互惠条件 v<3KxP'a  
acceptable rate 适当利率；适当汇率 =h\unQ1T  
acceptance agreement 承兑协议 'MgYSP<  
acceptance for honour 参加承兑 sOJXloeO[6  
acceptor 承兑人；接受人；受票人 Fy 1-
>~  
acceptor for honour 参加承兑人 ;rRV=$y  
accident insurance 意外保险 38mC+%iC  
Accident Insurance Association of Hong Kong 香港意外保险公会 b#nI#!p'  
accident insurance scheme 意外保险计划 jd`h)4  
accident year basis 意外年度基准 S=<OS2W7+r  
accommodation 通融；贷款 EVlj#~mV  
accommodation bill 通融票据；空头票据 s_;o1 K0  
accommodation party 汇票代发人 k{F]^VXQ  
account balance 帐户余额；帐户结余 5,R4:y ?cK  
account book 帐簿 ?}e^-//*i  
account collected in advance 预收款项 [XE\2Qa8e  
account current book 往来帐簿 "&:H }Jd  
account of after-acquired property 事后取得的财产报告 =`ZRPA!aY  
account of defaulter 拖欠帐目 hmkm^2  
account payable 应付帐款 =Y-.=}jp;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5OCt Q4u  
account receivable 应收帐款 d&* c3F  
account receivable report 应收帐款报表 2@N9Zk{{J  
account statement 结单；帐单；会计财务报表 D7r&z?  
account title 帐户名称；会计科目 s0O]vDTR,H  
accountant's report 会计师报告 [ $5u:*  
Accountant's Report Rules 会计师报告规则 Vk> &
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 pZcY[a  
Accounting Arrangements 《会计安排》 .?vHoNvo  
accounting basis 会计基础 ODEFs?%'  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~&aULY?)]  
Accounting Circular 《会计通告》 7gcR/HNeF  
accounting class 会计类别 = GyABK  
accounting date 记帐日期；会计结算日期 &]h`kvtBC  
accounting for money 款项核算 OqWm5(u&S  
Accounting Officer 会计主任 YkFAu8b>  
accounting period 会计报告期；会计期 I7wR[&L885  
accounting policy 会计政策；会计方针 jl
A6~n  
accounting practice 会计惯例 [Tl66Eyl  
accounting principle 会计准则 w4fQ~rcUIc  
accounting record 会计记录 + ZKU2N*  
accounting report 会计报告 jOU99X\0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 hF{gN3v5  
Accounting Society of China 中国会计学会 k`;d_eW  
accounting statement 会计报表 '?jsH+j+  
accounting system 会计制度；会计系统 OwT_W)$  
accounting transaction 会计事项；帐务交易 A=0{}B#  
accounting treatment 会计处理 a>6D3n W  
accounting year 会计年度 Q6Hgh
G  
accretion 增值；添加 TQu.jC  
accrual 应计项目；应累算数目 =w* 8   
accrual basis 应计制；权责发生制 I 12Zh7Cc:  
accrual basis accounting 应计制会计；权责发生制会计 ufe|I
  
accrue 应累算；应计 5E]
iv^q%  
accrued benefit 应累算利益 `Se2f0",  
accrued charges 应计费用 @ta:9wZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 -u(,*9]cJ*  
accrued expenses 应累算费用 Lk!m1J5  
accrued interest payable 应付利息；应计未付利息 eR,/}g\  
accrued interest receivable 应收利息；应计未收利息 c4u/tt.)  
accrued right 累算权益 0hhxTOp  
accruing profit 应累算的利润 Rc:}%a%e  
accumulated fiscal reserve 累积财政储备 2i0;b|-=  
accumulated profit 累积利润；滚存溢利 !u'xdV+bf  
accumulated reserve 累积储备 -wrVEH8  
accumulation of surplus income 累积收益盈余 Qd~z<U l  
acquired assets 既得资产 \vJ0Mhk1  
acquisition 收购；购置；取得 ol41%q*  
acquisition cost 购置成本 '}9 Nvr)+  
acquisition expenses 购置费用 .'&pw}F  
acquisition of 100% interest 收购全部股权 c:e3hJ  
acquisition of control 取得控制权 I(Qz%/Ox  
acquisition of fixed assets 购置固定资产 (uDAdE5  
acquisition of shell “买壳” (5@H<c^6  
acquisition price 收购价 X0iy  
act of God 天灾 !uoT8BBAk  
acting partner 执事合伙人 Z.&/,UU:4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]tXIe?>9  
active partner 积极参与的合伙人 h (q,T$7W  
active trading 交投活跃 +SF
+$^T  
actual circulation 实际流通 7~FHn'xt  
actual cost 实际成本 $#-rOi /  
actual expenditure 实际开支；实际支出 {:3
\Ms#  
actual income 实际入息；实际收入；实际收益 SswcO9JCX3  
actual market 现货市场 &TY74w*  
actual price 现货价；实际价格 *RxJ8.G  
actual profit 实际利润 {Ef.wlZ  
actual quotation 实盘；实际价位；实际报价 ii_kgqT^  
actual year basis 按实际年度计算 ZG0^O"B0  
actuals 实货 6}m`_d?  
actuarial investigation 精算调查 Lu{/"&)  
actuarial principle 精算原则 8HFCmY#  
actuarial report 精算师报告 ?_FL 'G  
Actuarial Society of Hong Kong 香港精算学会 h]h"-3  
actuarial valuation 精算师估值 g5y`XFY  
actuary 精算师 Wlxmp['Bh  
ad referendum agreement 暂定协议；有待覆核的协定 ;py9,Wno  
ad valorem duty 从价税；按值征税 @!=Ds'MJC  
ad valorem duty system 从价税制 Ea&NJ]& g  
ad valorem fee 从价费 {f\wIZ-K A  
ad valorem tariff 从价关税 `kuu}YUi  
additional allowance 额外免税额 aPzn4}~/_  
additional amount for unexpired risk 未过期风险的额外款额 Ovc9x\N  
additional assessable profit 补加应评税利润 JH{/0x#+  
additional assessment 补加评税 pHoHngyi&  
additional commitment 额外承担 r-wCAk}m*?  
additional commitment vote 额外承担拨款 xhbN=L  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '5Yzo^R;  
additional dependent parent allowance 供养父母额外免税额 jhf# gdz%  
additional provision 额外拨款 HA8A}d~  
additional stamp duty 附加印花税 \#(1IC`as  
additional tax 补加税罚款；补加税款 SGSyO0O  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 YTFU#F  
adjudged bankrupt 被裁定破产 26g]_Igq  
adjudicated bankrupt 裁定破产人 w$/lq~zU  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 h$kz3r;b,"  
adjudication of bankruptcy 裁定破产；宣告破产 r&m49N,d  
adjudication of insolvency 裁定无力偿还债务 o S=!6h  
adjusted actual 经调整的实数；调整后的实数 pJvPEKN  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,+ G  
adjusted figure 经调整的数字；调整后的数额 Nd]F 33|X  
adjusted liabilities 经调整的负债；调整后的负债 CDM6o!ur3  
adjusted loss 经调整的亏损；调整后的亏损 _\KFMe=PV  
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 Dc@O Mr  
adjusted profit 经调整的利润；调整后的利润 COsmVQ.  
adjusted surplus 经调整的盈余额；调整后的盈余额 d_d&su E  
adjusted value 经调整的价值；调整后的价值 gkO^J{_@q  
adjustment 调整；修订；理算〔保险〕 ~1D^C |%  
adjustment centre 调剂中心 9c[X[Qc  
adjustment lag 调整过程的时间差距；调整时差 W,NqevXo:  
adjustment mechanism 调整机制 uUg;v/:  
adjustment of loss 亏损调整 3!b $R?kZ  
adjustment process 调整过程；调整程序 w.w{L=p:<"  
adjustment range 调整幅度 s[{[pIH  
administered exchange rate 受管制汇率 :-}K:ucaj  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 CdF;0A9.3  
administration expenses 行政费用 k7Bh[ ..!  
administration fee 手续费；行政费 #Z1-+X8P  
administration in bankruptcy 破产管理 o[cOL^Xd1  
administration order 遗产管理令 f]8MdYX(  
administrator 管理人；遗产管理人 R1X'}#mU  
administrator of the estate 遗产管理人 +Q u.86dH  
admission of debt 债项承认书 mFF4qbe  
admission of proof 接纳债权证明 >Xk42zvqn  
advance 放贷款项；垫付款项；预支款项；预付款项  I8?  
advance account 暂支帐目；预付款帐户 {lWVH  
advance compensation 预付补偿金 gMI%!Y  
advance from shareholder 股东垫款 vSR&>Q%X  
advance pending reimbursement 预支以待日后付还 wx*?@f>u^  
advanced economy 先进经济体系 >t3_]n1e  
advancement 预付；预付财产 KE3`5Y!  
advances warrant 垫款令 /IWAU)A0  
advancing 贷出 YK6LJv}  
adverse balance 逆差 -}%J3j|R:  
adverse exchange 逆汇 J)YlG*  
advertisement addressed to shareholders 在报章刊登的致股东通告 OW@%H;b  
advice for collection 托收通知书 Jz`jN~  
advice of drawing 提款通知书；汇票通知书 dhtH&:J<;  
advice of payment 付款通知 Q4m> 3I  
Advisory Committee [Securities and Futures Commission] 4j=3'Z|  
谘询委员会〔证券及期货事务监察委员会〕 UE'=9{o`  
Advisory Committee on Diversification 经济多元化谘询委员会 ?9()ya-TE  
affidavit 誓章；遗产申报誓章 UON=7}=$&  
affidavit of no receipt 述明无收款的誓章 m"9f(  
affiliate 联号；联营公司；附属公司 `f;w  
affiliated company 附属公司；联号；联营公司 $_"u2"p  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Mwnr4$]  
affordability 负担能力 0~fjY^(  
African Development Bank [AfDB] 非洲开发银行 qUd7O](b=?  
after-acquired property 事后取得的财产 AB'+6QU9k  
after-hours dealing 市后交易 !^%3  
after-tax profit 税后盈利；税后利润；税后溢利 h p|v?3(  
agency agreement 代理协议 QEs$9a5TE  
agency expenses 代理机构的开支 T&_&l;syA  
agency fee 代理费 3P6O]x<-?  
Agency Law 《代理法》 %3a-@!|1<  
agent 代理人；承销人 >BbX:  
agent of company 公司代理人 gS'{JZu2  
agent's fee 代理人费；经纪费 DzGUKJh6  
aggregate 总计；总数；总体数字 }_'5Vb_  
aggregate amount 总款额；总额 #SHeK 4  
aggregate assets and liabilities 总体资产与负债 RxMsP;be  
aggregate at constant price 按固定价格计算的总体数字 7<xnE]jdq  
aggregate demand 总需求 }qiZ%cT.G  
aggregate gross position 总持仓量 pX_#Y)5  
aggregate limit 总限额 @wcF#?J  
aggregate of salaries tax 合计薪俸税 309
pl  
aggregate performance 总体表现；总体业绩 @q
'kKVJs  
aggregate supply 总体供应 syR"p,3EC  
aggregate surplus 总盈余 uI-T]N:W8x  
aggregate total 整体总额 P+j=]Yg  
aggregate value 总值；合计价值 }*6BaB  
aggregated basis 合计基准 3%+~"4&  
aggregated net chargeable income 合计应课税入息实额 L[Vk6e  
aggregation 合并计算；合计；总和 *SNdU^!  
aggregation of incomes of husband and wife 夫妇入息合并计算 G\gjCp?!  
aggregation of property 财产的总和 TN0KS]^A3  
agio 差价；贴水 rM7qBt  
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》 C#U(POA  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment qi4P(s-i
 
《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》 vUpAW[[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g0grfGo2p  
《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》 m;dwt1'Zw  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >R F|Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2$Mnwxfk  
agreement for a settlement 授产协议 '|IcL1c=I  
agreement for assignment 转让协议 Vu5?;|^:  
agreement for sale 售卖协议；买卖协议 E@SFK=`  
agreement for sale and purchase 买卖协议 =K`.$R  
agreement for the payment of interest 支付利息协议 >1sa*Wf  
agreement for the repayment of money 还款协议 jo:Z  
agreement of reinsurance 再保险协议 W"Ip]LJ  
Agricultural Bank of China 中国农业银行 <K[y~9u  
air passenger departure tax 飞机乘客离境税 63W;N7@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 j*DPW)RkKX  
airport tax 机场税 StI N+S@Z  
alcohol duty 酒精税 sC-o'13  
alienation 让与；让渡；转让 ^#:;6^Su  
alimony 生活费；赡养费 072C!F  
All Ordinaries Index [AOI] 所有普通股指数 IA`voO$  
all risks 全险；综合险 Cb;6yE)!Z  
All Sales Record for Stock Market 《股票市场成交报告》 AY/.vyS  
Allied Capital Resources Limited 新联财务有限公司 vXDs/,`r  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 jaoZ}}V_$  
allocation letter 拨款信件 [Fr](&Tx  
allocation of fund 分配款项；预留款项 aRMlE*yW  
allocation of profit 利润分配；溢利分配 ~n]5iGz  
allocation warrant 拨款令 h]
oUY.Pf  
allotment 分配；配股 E'LI0fr  
allotment notice 股份配售通知；配股通知 p1KhI;^  
allotment of shares 股份分配 DU!T#H7  
allowable 可获宽免；免税的 dOeM0_o  
allowable business loss 可扣除的营业亏损  ~71U s  
allowable expenses 可扣税的支出 59Pc:Gg;  
allowance 免税额；津贴；备抵；准备金 >-MnB  
allowance for debts 债项的免税额 WN'AQ~qA  
allowance for depreciation by wear and tear 耗损折旧免税额 $@z77td3  
allowance for funeral expenses 殡殓费的免税额 <[db)r~c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vywB{%p  
allowance for repairs and outgoings 修葺及支出方面的免税额 B(W~]i  
allowance to debtor 给债务人的津贴 Uc tlE>X`  
alteration of capital 资本更改 D^[l~K  
alternate trustee 候补受托人 z0}j7n
s]  
amalgamation 合并 \jC
) ;mk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9lYKG^#D  
ambit of charges 征税范围；收费范围 0<m7:D Gd  
amended valuation 经修订的估值 &BPYlfB1  
American Commodities Exchange 美国商品交易所 d1D f`  
American Express Bank Limited 美国运通银行 DN2 ]Y'  
American Stock Exchange 美国证券交易所 Cf[tNq  
amortization 摊销 roS" q~GS,  
amount due from banks 存放银行同业的款项 c]9gf\WW  
amount due from banks abroad 存放海外银行同业的款项 Zy(i_B-b  
amount due from holding companies 控股公司欠款 5T;LWS  
amount due from local banks 存放本港银行同业的款项 ahl|N
`  
amount due to banks 银行同业的存款 Jh\KVmfXN  
amount due to banks abroad 海外银行同业的存款 &nmBsl3Q.  
amount due to holding companies 控股公司存款 c-$r
B_t+  
amount due to local banks 本港银行同业的存款 +fVvH  
amount due to outport banks 外埠银行同业的存款 1bV G%N  
amount for note issue 发行纸币的款额 D:@W*,  
amount of bond 担保契据的款额 #kW=|8X  
amount of consideration 代价款额 +M=h+3hw](  
amount of contribution 供款数额 {>ba7-Cy+y  
amount of indebtedness 负债款额 }QI \K  
amount of principal of the loan 贷款本金额 R{@saa5I(>  
amount of rates chargeable 应征差饷数额 UdO8KD#r3  
amount of share capital 股本额 x/s:/YN'  
amount of sums assured 承保款额 AIHH@z   
amount of variation 变动幅度 [PIMG2"G  
amount of vote 拨款数额 ^OY$ W  
amount payable 应付款额 }WsPuo  
amount receivable 应收款额 b-&rMML  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iE'_x$i  
analysis 分析 lju5+0BSb  
ancillary risk 附属风险 8&@=Anc&q  
annual account 周年帐目；周年帐目报表；年度决算；年结 m^ xTV-#l@  
annual accounting date 年结日期 hY4#4A`I  
annual allowance 每年免税额；年积金；年度津贴；年津 wC{sP"D  
annual balance 年度余额 TZgtu+&  
annual disposable income 每年可动用收入 M1Q&)am  
annual estimates 周年预算 |P5dv>tb F  
annual fee 年费 Oa/^A-'Q  
annual general meeting 周年大会 *Dg@fxCQ
 
annual growth rate 年增率；每年增长率 Wg}KQ6 6  
annual long-term supplement 长期个案每年补助金 9~UR(Ts}l  
annual pensionable emolument 可供计算退休金的年薪 hCQOwk#  
annual report 年报 d8wGXNd7B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [E9iuym  
annual return 周年报表；周年申报表；每年报税表格 B /;(#{U;  
Annual Return Rules 《周年报表规则》 v^&HZk=(  
annual review of consumer prices 每年消费物价回顾 tiZH;t';<  
annual roll-forward basis 逐年延展方式 *ra)u-  
annual salary 年薪 ]t0o%w  
annual statement 年度报表；年度决算表 &;$uU  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 2U./ Yfk\  
annuitant 年金受益人 =zn'0g,J4  
annuity 年金 dy6zrgxygP  
annuity contract 年金合约 ?nc:bC  
annuity on human life 人寿年金 =CQfs6np:N  
antecedent debt 先前的债项 VD.TosVeWo  
ante-dated cheque 倒填日期支票 \92M\S  
anticipated expenditure 预期开支 q{9vY:`[  
anticipated net profit 预期纯利 NO*,}aeG  
anticipated revenue 预期收入 u$JAjA
 
anti-inflation measure 反通货膨胀措施 "Da1BuX\  
anti-inflationary stance 反通货膨胀立场 I"x'  
apparent deficit 表面赤字 *8)?ZZMM  
apparent financial solvency 表面偿债能力 (XOz_K6c%K  
apparent partner 表面合伙人 iF`_
-t/k  
application for personal assessment 个人入息课税申请书 a?-Jj\q  
application of fund 资金应用 nFni1cCD  
application to release as liquidator and to destruct the books of accounts and documents &eV5#Ph  
申请免除清盘人职务及毁灭帐簿与文件 ^JY {<  
appointed actuary 委任精算师 !{l% 3'2  
appointed auditor 委任核数师；委任审计师 ?c8~VQaQ  
appointed trustee 委任的受托人 dC6>&@ VX  
appointer 委任人 I!/EQO|  
apportioned pro rata 按比例分摊 O<vBuD2  
apportionment 分配；分摊 9':Ipf&x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G!F
dTvx$  
apportionment formula 分摊方程式 0Jv6?7]LKa  
apportionment of estate duty 遗产税的分摊 WoXAOj%iW  
appraisal 估价；评估 9'(_*KSH  
appreciable growth 可观增长 'pA%lc)  
appreciable impact 显着影响 P"7` :a  
appreciable increase 可观增长 x)?V{YAL  
appreciation 增值；升值 ?,VpZ%Df2  
appreciation against other currencies 相对其他货币升值 ewcFz
lA@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !hHe`  
appreciation tax 增值税 G4i%/_JU  
appropriation 拨款；拨用；拨付 bm;iX*~  
appropriation account 拨款帐目 4<s;xSCL  
Appropriation Bill 拨款法案 \gP?uJ  
appropriation-in-aid system 补助拨款办法 +vZYuEq_
 
approved assets 核准资产 0@_8JB ?E  
approved basket stock 认可一篮子证券
$l,U)  
approved budget 核准预算 GIlaJ!/  
approved charitable donation 认可慈善捐款 7}xQ4M\u$  
approved charitable institution 认可慈善机构 \0|x<~#j'  
approved currency 核准货币；认可货币 }e7/F[c.U  
approved estimates 核准预算 1'~+.92Y  
approved estimates of expenditure 核准开支预算 4s m [y8  
approved overseas insurer 核准海外保险人 ?Z|y-4 &>  
approved overseas trust company 核准海外信托公司 _CNXyFw.7  
approved pooled investment fund 核准汇集投资基金 u4lM>(3Y}  
approved provident fund scheme 认可公积金计划 ^fKKsfIf  
approved provision 核准拨款 .yF-<Y  
approved redeemable share 核准可赎回股份 (U5XB [r_P  
approved regional stock 认可地区性证券 ZvuY]=^3  
approved retirement scheme 认可退休金计划 5^uX!_r`  
approved subordinated loan 核准附属贷款 3~`\FuHHe  
arbitrage 套戥；套汇；套利 3+>R%TX6i<  
arbitrageur 套戥者；套汇者 rE*yT(:w  
arbitrary amount 临时款项 `_yksh3zL4  
arrangement 措施；安排；协定 og$dv 23  
arrears 欠款 Q8HNST($?  
arrears of pay 欠付薪酬 0^{Tq0Ri[  
arrears of revenue 逾期未收税款；逾期未收的帐项 YEV;GFI1  
articles of association 组织章程；组织细则；组织章程细则 86%k2~L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q!&:y7O8  
ascertainment of profit 确定利润 N_D=j6B  
"Asia Clear" “亚洲结算系统” }*XF- U  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 mTH[*Y,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (l][_6Q  
Asian Development Fund [ADF] 亚洲发展基金 .NdsKhg b  
Asian dollar bond 亚洲美元债券 ]oix))'n  
Asian dollar market 亚洲美元市场 i8<5|du&?  
Asian dollar rate 亚洲美元利率 oi Q3E  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 i.9}bw 9u@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ';eAaDM  
asked price 沽盘；喊价；索价；卖方报价 SMvlEj^
 
assessable income 应评税入息 T>|+cg  
assessable loss 应评税亏损 nILUo2e~  
assessable profit 应评税利润 6+sz4  
assessable value 应评税值 |vi=h2*  
assessed profit 估定利润 ?z`yNx6  
assessed value 经评估价值 v*excl~  
assessment 评税；评定；估价；评税单 4-O.i\1q  
assessment number 评税编号；估价编号 hpOY&7QUTD  
assessment of additional tax 补加税评税 G} [$M"}  
assessment of performance 业绩评估；实绩评价 U;&s=M0[  
Assessor 评税主任 ;Qd'G7+  
asset price bubbles 资产价格泡沫 e>Q:j_?.e  
asset-backed securities 具资产保证的证券 _u-tRHh|A  
assets accretion 资产增值 937<:zo:  
assets and liabilities 资产与负债 QdZHIgh`i  
assets betterment statement 资产递增表；资产改进表 AJ 0Bb7  
assets lending 实物放款；有抵押贷款 /L,iF?7  
assets of the company passing on the death 死者去世时转移的公司资产 \(Dm\7Q.  
assets pledged as security for liabilities 用作负债抵押的资产 $xvwnbq#y  
assets portfolio 资产投资组合 -XECYwTh  
assets price 资产价格 +L?;g pVE&  
assets quality 资产质素 k;umLyz  
assets realization 资产变现 g3n>}\xG>  
assets refinancing arrangement 资产再集资安排 E#w2'(t  
assets securitization 资产证券化 2QHu8mFU  
assets situated outside Hong Kong 在香港以外地方的资产 a"O9;&};&  
assets stripping 削减资产；拆卖资产 g7%vI8Y)@  
assets value 资产值 ;rJ#>7K  
assignee 承让人 OwC{ Ad{  
assignment 转让；转让书；转让契 _58&^:/^  
assignment of interest 权益转让 q+YK NXI  
assignment of letters patent and trade mark 专利证书及商标转让 >taT V_,  
assignment of property 物业转让；物业转让书 R{4[.  
assignment right 转让权 wj$3L3  
assignor 转让人 w2"]%WS%  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 7<Ut/1$MI  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 i/N68  
associate member 附属会员 H_JT"~_2  
associated body corporate 相联法人团体 }LBrk0]  
associated company 相联公司；联属公司 UL8"{-`_\  
associated corporation 相联法团 ue *mTMN  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pv|D{39Hs  
公认会计师公会〔英国〕 0/+TQD!L  
Association of Futures Exchange Brokers 香港期货经纪协会 TAM`i3{D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 r-BqIoVT  
association of underwriters 承保人组织 aj+I+r"~  
assumption of control 接管 $I@. <J*  
assurance 担保；保险；转易；转易书 x@@k_'~t%  
assurance of interest 权益的转易 e]jzFm~  
at 19XX price 按一九ＸＸ年价格计算 9LEU
j  
at a discount 按赔价计算；按贴水价格计算；打折扣 P>6wr\9i[  
at a premium 按溢价计算；按升水价格计算 >m9ge`!9  
at call 通知付款；按通知 d cht8nX7~  
at constant market price 按固定市价计算 5PHAd4=bJ  
at constant price 按固定价格计算 Wm58[;%LTw  
at cost 按成本计算 9hwn,=Vh)  
at current market price 按当时市价计算；按现时市价计算 \]/6>yT  
at current price 按当时价格计算；按现时价格计算 !ImtnU}  
at factor cost 按要素成本计算；按生产要素成本计算 G_p13{"IM  
at money-of-the-day price 按付款当日价格计算 \U`rF  
at or better 按指定或较佳价位〔买卖指令〕 C"}]PW  
at par 按面值计算；平价 VN4H+9E  
at sight 见票即付 & V/t0  
at the close 按收市盘 8-vNXvl  
at the opening 按开市盘 0.Nik^~  
attestation 见证；见证条款 BYDOTy/%nJ  
at-the-money option 平价期权 oX]c$<w5  
attorney 受权人；受托代表人 X15e~;&  
attornment 新拥有人承认书 u|8V7*)3  
attributable profit 可归属利润 V,9UOC,Gn  
attributable share value 可归属股份价值 BI)$aR  
Auckland Stock Exchange 奥克兰证券交易所 ErMA$UkJ  
auction 拍卖 rUF= uO(  
auctioneer 拍卖商 _
{gRCR)  
audit 审计；核数
[=xO>  
Audit Commission 审计署 Y1FP |  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7+p=4i^@Zs  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 h "r)z6Q/  
audit review 帐目审查 9s6d+HhM  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 c/}bx52>u  
audited account 审计帐目；经审计的帐目 *}i.,4+y   
audited annual account 经审计的周年帐目  F_%&,"$  
audited balance sheet 经审计的资产负债表 XAr YmO  
auditor 核数师；核数主任；审计师 8-R; &  
auditor's certificate 核数师证明书；审计师证明书 zTt6L6:u  
auditor's report 核数师报告；审计师报告 z+@Jx~<i  
Aussie bond 澳元债券 ~|)'vK8W  
austerity budget 紧缩预算 93N:?B9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 szb],)|18  
Australia All Ordinaries Index 澳洲所有普通股票指数 4~{q=-]V  
Australian Dollar [AUD] 澳元 j.rJfbE|X  
Australian Options Market 澳大利亚期权市场 #$>m`r  
Australian Securities Commission 澳洲证券事务监察委员会 F0FF:><  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Hq$?-%4  
Australian Stock Exchange 澳大利亚证券交易所 H]W59-{a  
Austrian Schilling [ATS] 奥地利先令 kO\aNtK  
authentication 认证；鉴证  bR5+({yH  
authority to purchase 委托购买证；委购书 wg,w;Gle  
authorization 认可；核准；授权；授权书 q>ps99[=  
authorization by direction 指示授权 tm}0kWx  
authorization by instruction 指令授权 P\H$*6v(
 
authorization by warrant 令状授权 VSt)~  
authorization of unit trust 单位信托的认可 fL&bN[XA"$  
authorized agent 指定代理人 J4ltHk.|  
authorized capital 法定资本 |P]>[}mD  
authorized clerk 出市员 [& &9F};  
authorized dealer 认可交易商 n P4DHb&5  
authorized financial institution 认可财务机构 RoWGQney  
authorized fund 认可基金 pTJJ.#$CEF  
authorized fund house 获授权的基金公司；认可基金公司 h{cJ S9e}  
authorized institution 认可机构 toCT5E_0=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *<_8]C0>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 FCEFg)c5=  
authorized insurer 获授权保险人；获认可承保人 paW7.
~3 R  
authorized investment 特准投资项目 +O@0gl  
authorized person 获授权人 oUBn:Ir@  
authorized representative 获授权代表 uD''0G
\  
authorized share capital 法定股本 <J QvuC  
automated quotation system 自动报价系统 jsG e
pi9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] "V;M,/Q|  
自动交易系统〔香港期货交易所有限公司〕 TM|ycS'  
automatic adjustment mechanism 自动调整机制 !7-dqw%l  
automatic adjustment system 自动调整系统 w+~s}ta2^  
Automatic Clearing House 自动票据交换所 %A dE5HI-  
automatic exchange rates accumulation system 自动化汇率累集系统 R"=pAO.4l  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^i^/d#  
automatic teller machine [ATM] 自动柜员机 0Y9\,y_  
autopay 自动转帐 Iw$7f kq  
available assets 可用资产 XaV h.  
available fiscal reserve 现存财政储备 bgjo_!J+Pp  
available profit 可用利润 /r Hd9^Y  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 3R[5prE<  
average 平均；平均数；海损 Q0_UBm^f  
average basic salary 平均基本薪金 jdGoPa\  
average consumer expenditure 平均消费开支；一般消费开支 IOsitMOX:  
average cost 平均成本 +idj,J|  
average cost of land production 增辟土地平均成本 [huS"1  
average daily turnover 平均每日成交额 'lym^^MjL+  
average daily wage rate 平均每日工资率 yb#NB)+E@  
average expenditure pattern 平均开支模式 zR+EJFf  
average growth rate 平均增长率 $!x8XpR8s  
average net fixed assets 固定资产平均净值 E8~Bp-G)  
average of relatives 相对价格平均数 !$x9s'D  
average price 平均价格 39QAj&  
average propensity to consume 平均消费倾向；一般消费倾向 C0X_t  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8rXu^  
average rate 平均率 A-&C.g  
average revenue 平均收入；平均收益 io$!z=W  
average stock 平均库存；平均存货 r-+.Ax4L"  
average yearly rent 平均年租 z17x%jXy  
avoidance of double taxation 避免双重课税 :U>o;  
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 CCOd4  
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