一些有用的会计术语(也不知道发的地方对不对)A

A: 4KnBb_w  
A share Ａ股；甲类股份 o
OU_ Nay  
abatement of tax 减税；减扣免税额 Hq 3V+$  
ABN AMRO Bank N.V. 荷兰银行 OE9,D:tv  
above-the-line expenditure 线上项目支出；经常预算支出 }2Euz.0  
above-the-line receipt 线上项目收入；经常预算收入 n-yUt72  
ABSA Asia Limited 南非联合亚洲有限公司 tp>YsQy]8  
absolute change 绝对数值变更 2A[hMbL  
absolute expenditure 实际开支 #Lp}j?Y  
absolute guideline figure 绝对准则数字 5)eM0,:  
absolute interest 绝对权益 v$Hz)J.01  
absolute order of discharge 绝对破产解除令 <r
$h =hM  
absolute profit margin 绝对利润幅度 g=Vu'p 3u  
absolute value 实值；绝对值 $Th)z}A}EA  
absolutely vested interest 绝对既得权益 +>K&zS  
absorbed cost 已吸收成本；已分摊成本 i/1$uQ  
absorption 吸收；分摊；合并 ]a4+]vLK  
absorption rate 吸收率；摊配率；分摊率 yNP4Ey  
ACB Finance Limited 亚洲商业财务有限公司 V-n{=8s  
acceptable form of reciprocity 合理的互惠条件 vZ"gCf3#?3  
acceptable rate 适当利率；适当汇率 m m`#v g,  
acceptance agreement 承兑协议 dIlpo0; F  
acceptance for honour 参加承兑 ||awNSt  
acceptor 承兑人；接受人；受票人 bvB'
,yBZ  
acceptor for honour 参加承兑人 =\5WYC  
accident insurance 意外保险 G[yzi  
Accident Insurance Association of Hong Kong 香港意外保险公会 z+{qQ!  
accident insurance scheme 意外保险计划 ,f$P[c  
accident year basis 意外年度基准 fx[&"$X  
accommodation 通融；贷款 1BZ##xV*:G  
accommodation bill 通融票据；空头票据 Ui`{U  
accommodation party 汇票代发人 j&'6|s{  
account balance 帐户余额；帐户结余 10*Tk 8  
account book 帐簿 XGH:'^o_  
account collected in advance 预收款项 Kw"y#Ys]  
account current book 往来帐簿 3mo4;F,h9  
account of after-acquired property 事后取得的财产报告 'yq?xlIj  
account of defaulter 拖欠帐目 7Y(Dg`8G  
account payable 应付帐款 \&;y:4&l8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 xd^Pkf  
account receivable 应收帐款 ~$5XiY8A  
account receivable report 应收帐款报表
to
</  
account statement 结单；帐单；会计财务报表 Hy&Z0W'
l  
account title 帐户名称；会计科目 @:GqOTN  
accountant's report 会计师报告 x]x3iFD  
Accountant's Report Rules 会计师报告规则 L'?aoRj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4oiE@y&{4  
Accounting Arrangements 《会计安排》 `cXLa=B)9  
accounting basis 会计基础 >RkaFcq  
accounting by Official Receiver 破产管理署署长呈交的帐目 t~/:St  
Accounting Circular 《会计通告》
":M]3.  
accounting class 会计类别 -oyA5Yx0  
accounting date 记帐日期；会计结算日期 rSJ!vQo Cb  
accounting for money 款项核算 t:fz%IOe  
Accounting Officer 会计主任 fI<LxU
_n:  
accounting period 会计报告期；会计期 O8A1200  
accounting policy 会计政策；会计方针 f(D'qV T{  
accounting practice 会计惯例 RBn/7  
accounting principle 会计准则 |<,qnf| -  
accounting record 会计记录 ZZI} Ot{  
accounting report 会计报告 'kt6%d2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @Xl(A]w%!  
Accounting Society of China 中国会计学会 s.i9&1Y-!  
accounting statement 会计报表 O0L]xr  
accounting system 会计制度；会计系统 F{E@snc  
accounting transaction 会计事项；帐务交易 `D~oY=  
accounting treatment 会计处理 l_Lz9k  
accounting year 会计年度 M=pQx$%a  
accretion 增值；添加 uhfK\.3  
accrual 应计项目；应累算数目 {\`ttc>  
accrual basis 应计制；权责发生制 c-XO}\?  
accrual basis accounting 应计制会计；权责发生制会计 >jhcSvM6  
accrue 应累算；应计 E489
2B:`  
accrued benefit 应累算利益 ?96r7C|  
accrued charges 应计费用 ~&D =;M/  
accrued cumulative preference share dividend 应累算的累积优先股股息 `mz}D76~#  
accrued expenses 应累算费用 C?gqX0[ q  
accrued interest payable 应付利息；应计未付利息 04Zdg:[3-!  
accrued interest receivable 应收利息；应计未收利息 rCDt9o>  
accrued right 累算权益 18rV Acj  
accruing profit 应累算的利润 Y:TfD{Xgc  
accumulated fiscal reserve 累积财政储备 sT2`y$'  
accumulated profit 累积利润；滚存溢利 =f!A o:Uc  
accumulated reserve 累积储备 EtN,  
accumulation of surplus income 累积收益盈余 %QEBY>|lI  
acquired assets 既得资产 bTimJp[b  
acquisition 收购；购置；取得 C`i#7zsH  
acquisition cost 购置成本 =|1_6.tz  
acquisition expenses 购置费用 KqntOo} y)  
acquisition of 100% interest 收购全部股权 0<!9D):Bb  
acquisition of control 取得控制权 q&-mbWBj  
acquisition of fixed assets 购置固定资产 PljPhAce  
acquisition of shell “买壳” xn2nh@;
 
acquisition price 收购价 vkTu:3Qe  
act of God 天灾 +a.2\Qt2A  
acting partner 执事合伙人 2{b
/*w  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =M;F&;\8  
active partner 积极参与的合伙人 D r(0w{5  
active trading 交投活跃 3Jizv,?  
actual circulation 实际流通 SqPqL<,e  
actual cost 实际成本 ?g+3 URpK  
actual expenditure 实际开支；实际支出 lz#.f,h  
actual income 实际入息；实际收入；实际收益 7gf(5p5ZV  
actual market 现货市场 + m-88  
actual price 现货价；实际价格 #ay/VlD@  
actual profit 实际利润 NgyEy n \  
actual quotation 实盘；实际价位；实际报价 PzSLE>Q  
actual year basis 按实际年度计算 {TNORbZz  
actuals 实货 _`?cBu`  
actuarial investigation 精算调查 (yP1}?  
actuarial principle 精算原则 _dd! nU\A|  
actuarial report 精算师报告 kiM:(=5  
Actuarial Society of Hong Kong 香港精算学会 yHw @Z  
actuarial valuation 精算师估值 3=uhy|f! /  
actuary 精算师 (dSYb&]  
ad referendum agreement 暂定协议；有待覆核的协定 )\u%XFPhS  
ad valorem duty 从价税；按值征税 G]rY1f0  
ad valorem duty system 从价税制 t/Io.d   
ad valorem fee 从价费 MygAmV&  
ad valorem tariff 从价关税 M@{?#MkS%  
additional allowance 额外免税额 .yy*[56X  
additional amount for unexpired risk 未过期风险的额外款额 HC$%"peN1b  
additional assessable profit 补加应评税利润 Wf3BmkZzz  
additional assessment 补加评税 \HLo%]A@M  
additional commitment 额外承担 !lNyoX/  
additional commitment vote 额外承担拨款 r 1r@TG\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 h^=;
\ng1l  
additional dependent parent allowance 供养父母额外免税额 Ak@!F6~  
additional provision 额外拨款 zJw5+ +  
additional stamp duty 附加印花税 pmB {b  
additional tax 补加税罚款；补加税款 0(-4"u>?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 CHKhJ v3+4  
adjudged bankrupt 被裁定破产 t~o"x.  
adjudicated bankrupt 裁定破产人 .ifz9jM'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 NuR7pjNMZ  
adjudication of bankruptcy 裁定破产；宣告破产 :38{YCN  
adjudication of insolvency 裁定无力偿还债务 d|RUxNjM-J  
adjusted actual 经调整的实数；调整后的实数 ^>l <)$s  
adjusted current assets 经调整的流动资产；调整后的流动资产 -8qCCV&1i  
adjusted figure 经调整的数字；调整后的数额 1}\p:`  
adjusted liabilities 经调整的负债；调整后的负债 <Tgy$Hm  
adjusted loss 经调整的亏损；调整后的亏损 ulsU~WW7r  
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 8<Iq)A]'Z  
adjusted profit 经调整的利润；调整后的利润 #8et91qw  
adjusted surplus 经调整的盈余额；调整后的盈余额 `r1}:`.m,  
adjusted value 经调整的价值；调整后的价值 }X{rE|@  
adjustment 调整；修订；理算〔保险〕 $}WT"K  
adjustment centre 调剂中心 T)I)r239h  
adjustment lag 调整过程的时间差距；调整时差 >ZOlSLu  
adjustment mechanism 调整机制 5m~9Vl-&  
adjustment of loss 亏损调整 $XQgat@&]  
adjustment process 调整过程；调整程序 }2;P`s  
adjustment range 调整幅度 N0w?c 5>  
administered exchange rate 受管制汇率 %9>w|%+;U+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $t%IJT  
administration expenses 行政费用 TbD  
administration fee 手续费；行政费 =8 @DYz'  
administration in bankruptcy 破产管理 .S|7$_9;b  
administration order 遗产管理令 sn:VMHrOT  
administrator 管理人；遗产管理人 M99ku'  
administrator of the estate 遗产管理人 6m?<"y8]  
admission of debt 债项承认书 XF(D%ygeC  
admission of proof 接纳债权证明 hb;
CpA  
advance 放贷款项；垫付款项；预支款项；预付款项 myfTztJ  
advance account 暂支帐目；预付款帐户 "G@K(bnHn  
advance compensation 预付补偿金 eB#I-eD  
advance from shareholder 股东垫款 y5eEEG6  
advance pending reimbursement 预支以待日后付还 
UnK7&Uo  
advanced economy 先进经济体系 _\\Al v.  
advancement 预付；预付财产 ]\^O(BzB  
advances warrant 垫款令 {BJ>x:2  
advancing 贷出 ]YI9  
adverse balance 逆差 u1X^#K$nu'  
adverse exchange 逆汇 9o>D Uc  
advertisement addressed to shareholders 在报章刊登的致股东通告 CPy>sV3Ru0  
advice for collection 托收通知书 Z4/D38_  
advice of drawing 提款通知书；汇票通知书 &/UfXKr  
advice of payment 付款通知 +45SKu=  
Advisory Committee [Securities and Futures Commission] c
~(61Sn]  
谘询委员会〔证券及期货事务监察委员会〕 q{&c?l*2  
Advisory Committee on Diversification 经济多元化谘询委员会 oH=?1~e  
affidavit 誓章；遗产申报誓章 D-{*3?x  
affidavit of no receipt 述明无收款的誓章 gPCf+>X{  
affiliate 联号；联营公司；附属公司 4ekwmw(ox  
affiliated company 附属公司；联号；联营公司 Cl&mz1Y;]1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ZJ%NZAxy  
affordability 负担能力 ppz3"5  
African Development Bank [AfDB] 非洲开发银行 E:8*o7  
after-acquired property 事后取得的财产 BmV`<Q,  
after-hours dealing 市后交易 ra'/~^9  
after-tax profit 税后盈利；税后利润；税后溢利 /HRKw D  
agency agreement 代理协议 EFC+7L(j  
agency expenses 代理机构的开支 Ni>Ns=n  
agency fee 代理费 'zm5wqrkAd  
Agency Law 《代理法》 }MOXJb @  
agent 代理人；承销人 op`9(=DJ]  
agent of company 公司代理人 3/]1m
9x  
agent's fee 代理人费；经纪费 E$ \l57  
aggregate 总计；总数；总体数字 s\ C,5  
aggregate amount 总款额；总额 NC~?4F[  
aggregate assets and liabilities 总体资产与负债 9jImuSZ  
aggregate at constant price 按固定价格计算的总体数字 f%EHzm/V  
aggregate demand 总需求 cV6H!\  
aggregate gross position 总持仓量 SN@>mpcJS  
aggregate limit 总限额 -OJ<Lf+"=  
aggregate of salaries tax 合计薪俸税 1J9p1_d5  
aggregate performance 总体表现；总体业绩 U3&GRY|##  
aggregate supply 总体供应 3;L$&X2  
aggregate surplus 总盈余 D'!JV1Q  
aggregate total 整体总额 z"mVE T  
aggregate value 总值；合计价值 s\mA3t  
aggregated basis 合计基准 ~RVlc;W  
aggregated net chargeable income 合计应课税入息实额 < +
*  
aggregation 合并计算；合计；总和 =,zB|sjn  
aggregation of incomes of husband and wife 夫妇入息合并计算 P+f}r^4
}  
aggregation of property 财产的总和 Kfb(wW  
agio 差价；贴水 &V*MNi,4Z  
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》 mQ`atFz:Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment wY ItG"+6  
《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》 v K{2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment t,D
e/L  
《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》 H(;@7dh  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $!wU[/k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 zlEI_th:~  
agreement for a settlement 授产协议 -sA&1n"W&5  
agreement for assignment 转让协议 X8m-5(uW  
agreement for sale 售卖协议；买卖协议 \r:*`Z*y  
agreement for sale and purchase 买卖协议 wb62($  
agreement for the payment of interest 支付利息协议 C0f%~UMwd  
agreement for the repayment of money 还款协议 _fk}d[q0  
agreement of reinsurance 再保险协议 gN<7(F  
Agricultural Bank of China 中国农业银行 /#vt\I<x  
air passenger departure tax 飞机乘客离境税 nmiJ2edx  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;MGm,F,o  
airport tax 机场税 H_f8/H  
alcohol duty 酒精税 ?S
& yF  
alienation 让与；让渡；转让 z&H.fsL  
alimony 生活费；赡养费 By6O@ .\V  
All Ordinaries Index [AOI] 所有普通股指数 1P"7.{  
all risks 全险；综合险 W)ug%@)  
All Sales Record for Stock Market 《股票市场成交报告》 2 )o2d^^  
Allied Capital Resources Limited 新联财务有限公司 Ut2T:%m{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 qZ!kVrmg&  
allocation letter 拨款信件 @>(JC]HtR  
allocation of fund 分配款项；预留款项 T&[6  
allocation of profit 利润分配；溢利分配 mQ1  
allocation warrant 拨款令 YZfi-35@g  
allotment 分配；配股 5xr>B7MRM?  
allotment notice 股份配售通知；配股通知 S}rEQGGR{  
allotment of shares 股份分配 f4pIF"U9>  
allowable 可获宽免；免税的 e~ OrZhJ=_  
allowable business loss 可扣除的营业亏损 wowf1j-  
allowable expenses 可扣税的支出 `scW.Vem  
allowance 免税额；津贴；备抵；准备金 k(RKAFjY  
allowance for debts 债项的免税额 >[wxZ5))  
allowance for depreciation by wear and tear 耗损折旧免税额 !x-__[#  
allowance for funeral expenses 殡殓费的免税额 EXeV@kg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %|x9C,0p#  
allowance for repairs and outgoings 修葺及支出方面的免税额 e+!xy&u@u  
allowance to debtor 给债务人的津贴 CRCy)AS,t  
alteration of capital 资本更改 6t7FklM%  
alternate trustee 候补受托人 HgW!Q(*  
amalgamation 合并 H2|'JA#v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OMk3\FV2Z  
ambit of charges 征税范围；收费范围 zf)*W#+  
amended valuation 经修订的估值 bK}ZR*)  
American Commodities Exchange 美国商品交易所 '%/=\Q`  
American Express Bank Limited 美国运通银行 qQ]fM$!  
American Stock Exchange 美国证券交易所 >|RoLV  
amortization 摊销 DXD+,y\=  
amount due from banks 存放银行同业的款项 Y>3z
peQ!&  
amount due from banks abroad 存放海外银行同业的款项 0;LF>+fJ  
amount due from holding companies 控股公司欠款 KW'nW  
amount due from local banks 存放本港银行同业的款项 q
Pz
_PRje  
amount due to banks 银行同业的存款 ?`Z:vqp>Z  
amount due to banks abroad 海外银行同业的存款 {Pe&J2 +  
amount due to holding companies 控股公司存款 7_3 PM 3C  
amount due to local banks 本港银行同业的存款 8>j&) @q  
amount due to outport banks 外埠银行同业的存款 oMAUR "  
amount for note issue 发行纸币的款额 6@lZVM)E  
amount of bond 担保契据的款额 VTR4uT-  
amount of consideration 代价款额 v(0ujfSR0  
amount of contribution 供款数额 au19Q*r9  
amount of indebtedness 负债款额 cg^~P-i@*  
amount of principal of the loan 贷款本金额 "4xo,JUf  
amount of rates chargeable 应征差饷数额 .= ~2"P  
amount of share capital 股本额 =/j!S|P  
amount of sums assured 承保款额 /Bgqf,N |  
amount of variation 变动幅度 0J[B3JO@M  
amount of vote 拨款数额 oMYFfnoAa  
amount payable 应付款额 &Oz  
amount receivable 应收款额 0?t;3z$n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ye(av&Hn  
analysis 分析 %VB
4/~ "  
ancillary risk 附属风险 sa<\nH$_X  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;~r-P$kCY  
annual accounting date 年结日期 4sSw7`  
annual allowance 每年免税额；年积金；年度津贴；年津 xX<T5Ls  
annual balance 年度余额 |1H9,:*%  
annual disposable income 每年可动用收入 n|WSnm,W  
annual estimates 周年预算 O0rvr$.  
annual fee 年费 ,Gbc4x  
annual general meeting 周年大会 Ha]vG@?+  
annual growth rate 年增率；每年增长率 x(Uv>k~i}  
annual long-term supplement 长期个案每年补助金 #k/T\PQ0s  
annual pensionable emolument 可供计算退休金的年薪 }LS.bQKqi,  
annual report 年报 +68age;dM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6qmV/DL  
annual return 周年报表；周年申报表；每年报税表格 ^GYVRD  
Annual Return Rules 《周年报表规则》 %OHWGac"i  
annual review of consumer prices 每年消费物价回顾 c1i[1x%
  
annual roll-forward basis 逐年延展方式 GMZ6 dK  
annual salary 年薪 "x]
7et,  
annual statement 年度报表；年度决算表 2N |iOog  
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 ,>qtnwvlHP  
annuitant 年金受益人 +8"8s  
annuity 年金 tUJe-3,  
annuity contract 年金合约 e]>=;Zn  
annuity on human life 人寿年金 r/':^Ex  
antecedent debt 先前的债项 BE&8E\w  
ante-dated cheque 倒填日期支票 d14@G4#Bd  
anticipated expenditure 预期开支 )@U~Li/+  
anticipated net profit 预期纯利 HLthVc w  
anticipated revenue 预期收入 90F.9rh  
anti-inflation measure 反通货膨胀措施 ?HOnDw.v1  
anti-inflationary stance 反通货膨胀立场 U7/ =|Z  
apparent deficit 表面赤字 f6SXXkO+  
apparent financial solvency 表面偿债能力 ^wSGrV'  
apparent partner 表面合伙人 FeZWS>N  
application for personal assessment 个人入息课税申请书 )#4(4 @R h  
application of fund 资金应用 v5 p`=Z@%  
application to release as liquidator and to destruct the books of accounts and documents (p'/a.bn  
申请免除清盘人职务及毁灭帐簿与文件  HC
/a  
appointed actuary 委任精算师 ~#so4<A`3  
appointed auditor 委任核数师；委任审计师 #~m^RoE  
appointed trustee 委任的受托人 Exv!!0Cd^  
appointer 委任人 iu{;|E  
apportioned pro rata 按比例分摊 u f<%!=e  
apportionment 分配；分摊 (I;81h`1G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t]v
v&vk>  
apportionment formula 分摊方程式 o*d(;  
apportionment of estate duty 遗产税的分摊 +7lr#AvU/  
appraisal 估价；评估 N|"q6M!ZL  
appreciable growth 可观增长 |FaK=e  
appreciable impact 显着影响 j5n"LC+oz  
appreciable increase 可观增长 )BaGY  
appreciation 增值；升值 MUtM^uY  
appreciation against other currencies 相对其他货币升值 <WmjjD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .MDSP/s  
appreciation tax 增值税 ['>r tV  
appropriation 拨款；拨用；拨付 Zs0;92WL  
appropriation account 拨款帐目 pwSkwJ]  
Appropriation Bill 拨款法案 {#@[ttw$U  
appropriation-in-aid system 补助拨款办法 ~z41$~/  
approved assets 核准资产 &{wRBl#  
approved basket stock 认可一篮子证券 mo4F\$2N  
approved budget 核准预算 Y>E` 7n  
approved charitable donation 认可慈善捐款 zcOm"-E-  
approved charitable institution 认可慈善机构 ^I6Vz?0Jl  
approved currency 核准货币；认可货币 c9nv=?/}f  
approved estimates 核准预算 )FA:
wsy~E  
approved estimates of expenditure 核准开支预算 FW3E UC)P  
approved overseas insurer 核准海外保险人 m4~~q[t  
approved overseas trust company 核准海外信托公司 R;U4a2~  
approved pooled investment fund 核准汇集投资基金 2Z"\%ZD  
approved provident fund scheme 认可公积金计划 F
!?f|z,/  
approved provision 核准拨款 N48X[Q*  
approved redeemable share 核准可赎回股份 %/nDG9l  
approved regional stock 认可地区性证券 K'E)?NW69  
approved retirement scheme 认可退休金计划 EN}4-P/
5  
approved subordinated loan 核准附属贷款 G:|]w,^i  
arbitrage 套戥；套汇；套利 8WQc8  
arbitrageur 套戥者；套汇者 pfl^GgP#  
arbitrary amount 临时款项 /{[tU-}qJ  
arrangement 措施；安排；协定 hCX/k<}I  
arrears 欠款 ?mVS
c/  
arrears of pay 欠付薪酬 u]9 #d^%V  
arrears of revenue 逾期未收税款；逾期未收的帐项 NYxL7:9  
articles of association 组织章程；组织细则；组织章程细则 8U]mr+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !w!k0z]  
ascertainment of profit 确定利润 %bdBg  
"Asia Clear" “亚洲结算系统” _D+J3d(Pjk  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 DV({! [EP  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `4Z:qh+fJ  
Asian Development Fund [ADF] 亚洲发展基金 NVom6K  
Asian dollar bond 亚洲美元债券 QR-pji y  
Asian dollar market 亚洲美元市场 ?vik2RW  
Asian dollar rate 亚洲美元利率 5YI6$ZdQ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 L"T :#>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 oj?y_0}:^  
asked price 沽盘；喊价；索价；卖方报价 "9vL+Hh  
assessable income 应评税入息 UH(w, R`  
assessable loss 应评税亏损 vy-(:aH7U  
assessable profit 应评税利润 K1;b4Sl?A  
assessable value 应评税值 hv|-`}#0  
assessed profit 估定利润 ycIcM~<4  
assessed value 经评估价值 1Z(9<M1!M  
assessment 评税；评定；估价；评税单 r M}o)  
assessment number 评税编号；估价编号 |w>b0aY  
assessment of additional tax 补加税评税 CNWA!1n^Hy  
assessment of performance 业绩评估；实绩评价 i}
|jHlv  
Assessor 评税主任 @o<B>$tbu4  
asset price bubbles 资产价格泡沫 VGCd)&s  
asset-backed securities 具资产保证的证券 &[PA?#I`  
assets accretion 资产增值 * +6Z^7  
assets and liabilities 资产与负债 9*!*n ~  
assets betterment statement 资产递增表；资产改进表 5lwMc0{/3  
assets lending 实物放款；有抵押贷款 7~N4~KAUS  
assets of the company passing on the death 死者去世时转移的公司资产 iK5[P  
assets pledged as security for liabilities 用作负债抵押的资产 }-Nc}%5  
assets portfolio 资产投资组合 i\4YT r,  
assets price 资产价格 S%G&{5  
assets quality 资产质素 z 7cA5'c  
assets realization 资产变现 a=B $L6*4  
assets refinancing arrangement 资产再集资安排 %82:?fq  
assets securitization 资产证券化 OwDwa~  
assets situated outside Hong Kong 在香港以外地方的资产 (enOj0  
assets stripping 削减资产；拆卖资产 %bG\  
assets value 资产值 ']^]z".H  
assignee 承让人 @aB7dtM  
assignment 转让；转让书；转让契 "{bc2#F  
assignment of interest 权益转让 !b$~Sm)  
assignment of letters patent and trade mark 专利证书及商标转让 !"F8jA}  
assignment of property 物业转让；物业转让书 urL@SeV+$  
assignment right 转让权 :;]O;RXt  
assignor 转让人 r'*#i>PkQD  
associate 有联系的人；有关连人士；相联者；合伙人；联系人  Oo~   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 eG dFupfz  
associate member 附属会员 ).tTDZ   
associated body corporate 相联法人团体 h>z5m  
associated company 相联公司；联属公司 tC/+  
associated corporation 相联法团 )2jH&}K  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wr>6Go%  
公认会计师公会〔英国〕 'OU3-K  
Association of Futures Exchange Brokers 香港期货经纪协会 :$XlYJrjK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -<u_fv  
association of underwriters 承保人组织 q03nu3uDI  
assumption of control 接管 @c>MROlrlF  
assurance 担保；保险；转易；转易书 .\ vrBf  
assurance of interest 权益的转易 K'K/}q<  
at 19XX price 按一九ＸＸ年价格计算 LF:~& m  
at a discount 按赔价计算；按贴水价格计算；打折扣 XHJ/211  
at a premium 按溢价计算；按升水价格计算 6jov8GIAt  
at call 通知付款；按通知 J0t_wMJa  
at constant market price 按固定市价计算 *~UK5Brf1  
at constant price 按固定价格计算 z4]z3U<}3]  
at cost 按成本计算 Nk$|nn9#'  
at current market price 按当时市价计算；按现时市价计算 W=n Hi\jLV  
at current price 按当时价格计算；按现时价格计算 @cG+D  
at factor cost 按要素成本计算；按生产要素成本计算 *oh,Va  
at money-of-the-day price 按付款当日价格计算 dL1{i,M  
at or better 按指定或较佳价位〔买卖指令〕 L5wFbc"u  
at par 按面值计算；平价 \~C/  
at sight 见票即付 Ga <=Di):  
at the close 按收市盘 ;hd%wmE  
at the opening 按开市盘 +.u HY`A  
attestation 见证；见证条款  \5HVX/  
at-the-money option 平价期权 (;N#Gqb6l  
attorney 受权人；受托代表人 =ATQ2\T$m  
attornment 新拥有人承认书 =6qSo @  
attributable profit 可归属利润 K@"B^f0mU  
attributable share value 可归属股份价值 >Gvd?r  
Auckland Stock Exchange 奥克兰证券交易所 kWCxc0  
auction 拍卖 h6:|RGF  
auctioneer 拍卖商 BGstf4v>A<  
audit 审计；核数 /1+jQS  
Audit Commission 审计署 X9&>.?r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Z3X9-_g  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 [a#*%H{OC  
audit review 帐目审查 |A=~aQot  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 T!1XL7  
audited account 审计帐目；经审计的帐目 1CUI6@Cz)  
audited annual account 经审计的周年帐目 @G|z_  
audited balance sheet 经审计的资产负债表 8K\S]SZ  
auditor 核数师；核数主任；审计师 ogdgLTi  
auditor's certificate 核数师证明书；审计师证明书 - C8VDjf9  
auditor's report 核数师报告；审计师报告 Pf3F)y[=  
Aussie bond 澳元债券 {J;(K~>?m  
austerity budget 紧缩预算 F]RZP/D`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 SU.$bsu  
Australia All Ordinaries Index 澳洲所有普通股票指数 s}4k^NGFJ  
Australian Dollar [AUD] 澳元 $o ;48uV^  
Australian Options Market 澳大利亚期权市场 ,jy9\n*<t9  
Australian Securities Commission 澳洲证券事务监察委员会 Q_k'7Z\g$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Z v 7}C  
Australian Stock Exchange 澳大利亚证券交易所 1<0Z@D~F  
Austrian Schilling [ATS] 奥地利先令 <^e  
authentication 认证；鉴证 +rDKx(Rk  
authority to purchase 委托购买证；委购书 kr44@!s+'  
authorization 认可；核准；授权；授权书 ]];LA!
n  
authorization by direction 指示授权 IKp/xj[!
 
authorization by instruction 指令授权 mU>lm7'  
authorization by warrant 令状授权 zRm@ |IT  
authorization of unit trust 单位信托的认可 )s ?Hkn  
authorized agent 指定代理人 b,#?LdQ%  
authorized capital 法定资本 c
fc=a  
authorized clerk 出市员 <4"Bb
_U  
authorized dealer 认可交易商 f!B\X*|  
authorized financial institution 认可财务机构 [QwqP=-6  
authorized fund 认可基金 V$ "]f6  
authorized fund house 获授权的基金公司；认可基金公司 UrdSo"%  
authorized institution 认可机构 ERfSJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -Y>QKS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;jmT5XzL  
authorized insurer 获授权保险人；获认可承保人 #*"I?B/fd8  
authorized investment 特准投资项目
8HWEObRY  
authorized person 获授权人 K/!>[d  
authorized representative 获授权代表 2:1 kSR^Ky  
authorized share capital 法定股本 A-u}&}l<  
automated quotation system 自动报价系统 8?hj}}H  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] YG#{/;^nm)  
自动交易系统〔香港期货交易所有限公司〕
Mw6 Mt  
automatic adjustment mechanism 自动调整机制 M1K[6V!  
automatic adjustment system 自动调整系统 =BeJ.8$@VC  
Automatic Clearing House 自动票据交换所 6PLdzZ{  
automatic exchange rates accumulation system 自动化汇率累集系统 6+SaO !lR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 g:&PjKA  
automatic teller machine [ATM] 自动柜员机 Gr~J-#a3~D  
autopay 自动转帐 n?v$C:jLN  
available assets 可用资产 zy8D&7Ytf  
available fiscal reserve 现存财政储备 EV R>R
 
available profit 可用利润 |#22pq?RP  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 bKr73
S9  
average 平均；平均数；海损 '.XR,\g>  
average basic salary 平均基本薪金 wHs4~"EY9  
average consumer expenditure 平均消费开支；一般消费开支 @-O%u*%J  
average cost 平均成本 r3~YGY  
average cost of land production 增辟土地平均成本 =^w:G=ymS  
average daily turnover 平均每日成交额 w2V:g$~,  
average daily wage rate 平均每日工资率 2&2t8.<  
average expenditure pattern 平均开支模式 ;Hu`BFXyD  
average growth rate 平均增长率 I5W#8g!{  
average net fixed assets 固定资产平均净值 i(S}gH4*o  
average of relatives 相对价格平均数 |1m2h]];Q  
average price 平均价格 3Io7!:+  
average propensity to consume 平均消费倾向；一般消费倾向 xp]_>WGq  
average propensity to save 平均储蓄倾向；一般储蓄倾向 B~u
`bn,iQ  
average rate 平均率 o^x,JT  
average revenue 平均收入；平均收益 ^:ehG9
 
average stock 平均库存；平均存货 2
nI^fVR%\  
average yearly rent 平均年租 uh3<%9#\k  
avoidance of double taxation 避免双重课税 H `_{n<  
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 v3r<k
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P?<G:]W  
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