一些有用的会计术语(也不知道发的地方对不对)A

A: mFL"h  
A share Ａ股；甲类股份 z]P=>w  
abatement of tax 减税；减扣免税额 ifo^ M]v  
ABN AMRO Bank N.V. 荷兰银行 >Ln/)j  
above-the-line expenditure 线上项目支出；经常预算支出 yJ(BPSt  
above-the-line receipt 线上项目收入；经常预算收入 "O`{QVg:  
ABSA Asia Limited 南非联合亚洲有限公司 9*AH&/EXth  
absolute change 绝对数值变更 D%tcYI(  
absolute expenditure 实际开支 1M%'Xe7  
absolute guideline figure 绝对准则数字
7/p&]0w  
absolute interest 绝对权益 'QR @G  
absolute order of discharge 绝对破产解除令 ]p,svevo  
absolute profit margin 绝对利润幅度 u}zCcWP|L  
absolute value 实值；绝对值 !/1a
ot^(  
absolutely vested interest 绝对既得权益 K^H{B& b8  
absorbed cost 已吸收成本；已分摊成本 ,4RmT\%T  
absorption 吸收；分摊；合并 0+a-l[!p  
absorption rate 吸收率；摊配率；分摊率 ?*2DR:o>@  
ACB Finance Limited 亚洲商业财务有限公司 RyI(6TZl  
acceptable form of reciprocity 合理的互惠条件 _$wXHONt  
acceptable rate 适当利率；适当汇率 z_)`='&n  
acceptance agreement 承兑协议 k!{0ku}]  
acceptance for honour 参加承兑 i_ha^mq3  
acceptor 承兑人；接受人；受票人 ZGstD2N$  
acceptor for honour 参加承兑人 PL+j;V(<  
accident insurance 意外保险 xJ/<G$LNJ0  
Accident Insurance Association of Hong Kong 香港意外保险公会 1qEpQ
.:](  
accident insurance scheme 意外保险计划 )<]*!  
accident year basis 意外年度基准 (?9@nS  
accommodation 通融；贷款 yuTSzl25,/  
accommodation bill 通融票据；空头票据 WFl, u!"A  
accommodation party 汇票代发人 O
WJv<3  
account balance 帐户余额；帐户结余 V^n?0^o  
account book 帐簿 PrA?e{B5m  
account collected in advance 预收款项 f!3$xu5  
account current book 往来帐簿 vG`;2laY  
account of after-acquired property 事后取得的财产报告 C}i1)   
account of defaulter 拖欠帐目 [?dsS$Y3  
account payable 应付帐款 aan)yP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $#b@b[h<w  
account receivable 应收帐款 =Nyq1~   
account receivable report 应收帐款报表 j_3X 1w)k  
account statement 结单；帐单；会计财务报表 mes/gqrJ1I  
account title 帐户名称；会计科目 V30Om3C  
accountant's report 会计师报告 w=dTa5  
Accountant's Report Rules 会计师报告规则 ,YEwz3$5u  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `R9}.?7  
Accounting Arrangements 《会计安排》 q+KGQ*  
accounting basis 会计基础 %K9 9_Cl3  
accounting by Official Receiver 破产管理署署长呈交的帐目 K2'Il[  
Accounting Circular 《会计通告》 1 P0)La#  
accounting class 会计类别 E< 57d,3l  
accounting date 记帐日期；会计结算日期 Q1cM{$}M  
accounting for money 款项核算 !x%$xC^Iz  
Accounting Officer 会计主任 B)5QI  
accounting period 会计报告期；会计期 6~:eO(pK l  
accounting policy 会计政策；会计方针 nfL-E:n=  
accounting practice 会计惯例 *OX;ZQg0  
accounting principle 会计准则 "@P)  
accounting record 会计记录 DdI V~CxD  
accounting report 会计报告 J)*7JX  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E41ay:duAl  
Accounting Society of China 中国会计学会 )~u<u:N  
accounting statement 会计报表  ZQY]c  
accounting system 会计制度；会计系统 W%6Y?pf)z  
accounting transaction 会计事项；帐务交易 nIckI!U#D  
accounting treatment 会计处理 %%7~<=rk  
accounting year 会计年度 EFZ]|Z7  
accretion 增值；添加 L0sb[:'luz  
accrual 应计项目；应累算数目 ,aA%,C.0U
 
accrual basis 应计制；权责发生制 <k41j=d  
accrual basis accounting 应计制会计；权责发生制会计 Ct8}jg
"  
accrue 应累算；应计 *$+:Cbe-F  
accrued benefit 应累算利益 PP]Z~ne0X  
accrued charges 应计费用 V|vKYEFry  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]J]~i[  
accrued expenses 应累算费用 \dB)G<_  
accrued interest payable 应付利息；应计未付利息 ,V>7eQt?  
accrued interest receivable 应收利息；应计未收利息 2r =8&~9z  
accrued right 累算权益 \$Jz26 -n  
accruing profit 应累算的利润 `oPUf!  
accumulated fiscal reserve 累积财政储备 %^zGM^PD  
accumulated profit 累积利润；滚存溢利 IP#?$X  
accumulated reserve 累积储备 O/N Ed)H!  
accumulation of surplus income 累积收益盈余 AW\#)Em  
acquired assets 既得资产 >j%4U*  
acquisition 收购；购置；取得 km 0LLYG  
acquisition cost 购置成本 =!V
-V}KK-  
acquisition expenses 购置费用 p+ki1!Ed  
acquisition of 100% interest 收购全部股权 .huk>   
acquisition of control 取得控制权 c9uln  
acquisition of fixed assets 购置固定资产 h)~i?bq!/  
acquisition of shell “买壳” H N )@sLPc  
acquisition price 收购价 7uI~Xo?N  
act of God 天灾 y}.?`/Q#  
acting partner 执事合伙人 W%&[gDp  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0q!
  
active partner 积极参与的合伙人 ?'jRUfl   
active trading 交投活跃 s)eU^4m  
actual circulation 实际流通 n _H]*~4F  
actual cost 实际成本 oMw#ROsvC  
actual expenditure 实际开支；实际支出 hFiJHV  
actual income 实际入息；实际收入；实际收益 gO9\pI2  
actual market 现货市场 K:<0!C!  
actual price 现货价；实际价格 :m{;<LRV  
actual profit 实际利润 uhf% zG  
actual quotation 实盘；实际价位；实际报价 RaX:&PE  
actual year basis 按实际年度计算 @pn<x"F
5'  
actuals 实货 !!\OB6  
actuarial investigation 精算调查 It@1!_tO2  
actuarial principle 精算原则 MlVVST  
actuarial report 精算师报告 u?a4v\  
Actuarial Society of Hong Kong 香港精算学会 P c'0.4  
actuarial valuation 精算师估值 :JI&ngWK  
actuary 精算师 fRow@DI\  
ad referendum agreement 暂定协议；有待覆核的协定 i& phko}  
ad valorem duty 从价税；按值征税 1dE|q{  
ad valorem duty system 从价税制 asLvJ{d8s  
ad valorem fee 从价费 Iu=n$H  
ad valorem tariff 从价关税 FL8?<bU  
additional allowance 额外免税额 ]K^#
'[  
additional amount for unexpired risk 未过期风险的额外款额 ?T (@<T  
additional assessable profit 补加应评税利润 NH$!<ffz  
additional assessment 补加评税 5@3hb]J  
additional commitment 额外承担 {*lRI  
additional commitment vote 额外承担拨款 k2@|fe  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v;_k*y[VV$  
additional dependent parent allowance 供养父母额外免税额 >'MT]@vez  
additional provision 额外拨款 0CtPq`!  
additional stamp duty 附加印花税 \-2O&v'}  
additional tax 补加税罚款；补加税款 ]?/7iM  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :jP4GCxU|  
adjudged bankrupt 被裁定破产 %s(Ri6R&  
adjudicated bankrupt 裁定破产人 D'UYHc{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `yXJaTbo  
adjudication of bankruptcy 裁定破产；宣告破产 [\|p~Qb)s  
adjudication of insolvency 裁定无力偿还债务 P&2/J%@zG  
adjusted actual 经调整的实数；调整后的实数 Zf [#~4  
adjusted current assets 经调整的流动资产；调整后的流动资产 E$?:^ausu  
adjusted figure 经调整的数字；调整后的数额 ndB [f  
adjusted liabilities 经调整的负债；调整后的负债 \ld{Z;e  
adjusted loss 经调整的亏损；调整后的亏损 C3#mmiL-  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 qe@ctHpn  
adjusted profit 经调整的利润；调整后的利润 7G 3*@cl  
adjusted surplus 经调整的盈余额；调整后的盈余额 y wf@G; fK  
adjusted value 经调整的价值；调整后的价值 ~V:@4P  
adjustment 调整；修订；理算〔保险〕 Xv2u7T\  
adjustment centre 调剂中心 Lfj]Y~*z  
adjustment lag 调整过程的时间差距；调整时差 JIYZ  
adjustment mechanism 调整机制 Q9C;_Up  
adjustment of loss 亏损调整 X1J
'  
adjustment process 调整过程；调整程序 |."thTO  
adjustment range 调整幅度 u,f$c
R  
administered exchange rate 受管制汇率 9-6E(D-ux  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -$0w-M8'  
administration expenses 行政费用 Z'ZN^j{  
administration fee 手续费；行政费 KgCQ4w9  
administration in bankruptcy 破产管理
HT@/0MF{J  
administration order 遗产管理令 /OaW4 b$Tz  
administrator 管理人；遗产管理人 #sg^l>/*  
administrator of the estate 遗产管理人 m~xO;_m  
admission of debt 债项承认书 6t0-u~  
admission of proof 接纳债权证明 *(pmFEc
 
advance 放贷款项；垫付款项；预支款项；预付款项 X61p xPa  
advance account 暂支帐目；预付款帐户 fg8"fbG`:  
advance compensation 预付补偿金 )K"7=TvY  
advance from shareholder 股东垫款 EWX!:BKf  
advance pending reimbursement 预支以待日后付还 p0b2n a !  
advanced economy 先进经济体系 no`>r}C  
advancement 预付；预付财产 }@'Zt6+tS  
advances warrant 垫款令 6Pzz= ai<  
advancing 贷出 q,
->E<8  
adverse balance 逆差 9bVPMq7}i  
adverse exchange 逆汇 U$+G9  
advertisement addressed to shareholders 在报章刊登的致股东通告 Jd
0I!L  
advice for collection 托收通知书 MRn;D|Q  
advice of drawing 提款通知书；汇票通知书 `dpm{sn  
advice of payment 付款通知 U`HSq=J
 
Advisory Committee [Securities and Futures Commission] :t#N.[=&#  
谘询委员会〔证券及期货事务监察委员会〕 0**.:K<i  
Advisory Committee on Diversification 经济多元化谘询委员会 +_E\Omcw  
affidavit 誓章；遗产申报誓章 dEuts*@Q  
affidavit of no receipt 述明无收款的誓章 WXgGB[x  
affiliate 联号；联营公司；附属公司 bf2B  
affiliated company 附属公司；联号；联营公司 O*%@(w6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ',g'Tl^E  
affordability 负担能力 <8_~60  
African Development Bank [AfDB] 非洲开发银行 j1Q"s(  
after-acquired property 事后取得的财产 ^]A,Q%1q^  
after-hours dealing 市后交易 DGY?4r7>y  
after-tax profit 税后盈利；税后利润；税后溢利 S.$/uDwo  
agency agreement 代理协议 P+j5_V{\b  
agency expenses 代理机构的开支 q4wS<,3  
agency fee 代理费 XzH"dDAVE  
Agency Law 《代理法》 c|,6(4j>$  
agent 代理人；承销人 rgOc+[X  
agent of company 公司代理人 QT\=>,Fz _  
agent's fee 代理人费；经纪费 u+ ?Wm40E  
aggregate 总计；总数；总体数字 Tz"Xm/Gy  
aggregate amount 总款额；总额 x_K8Gr#Z0  
aggregate assets and liabilities 总体资产与负债 '9R.$,N  
aggregate at constant price 按固定价格计算的总体数字 +uD4$Wt_F  
aggregate demand 总需求 p+pBk$4  
aggregate gross position 总持仓量 BIM!4MHLA  
aggregate limit 总限额 zQNkjQ{mx  
aggregate of salaries tax 合计薪俸税 Qe6'W  
aggregate performance 总体表现；总体业绩 vXP+*5d/ K  
aggregate supply 总体供应 =8!FY"c*  
aggregate surplus 总盈余 ]3/_?n-"`  
aggregate total 整体总额 {0t-Q k  
aggregate value 总值；合计价值 &P,z$H{o@  
aggregated basis 合计基准 ZNX=]]HM<n  
aggregated net chargeable income 合计应课税入息实额 6k@(7Mw8A  
aggregation 合并计算；合计；总和 m
[t4XK  
aggregation of incomes of husband and wife 夫妇入息合并计算 btV Tt5  
aggregation of property 财产的总和 nR2pqaKc  
agio 差价；贴水 lz-t+LD@ST  
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》 &0='z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Pgp`g.$<  
《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》 HLYTt)f}  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }bZcVc2  
《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》 !eH9LRp  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gq+|Hr  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 S#9EBw7  
agreement for a settlement 授产协议 &~SPDiu.t  
agreement for assignment 转让协议 $0OWPC1  
agreement for sale 售卖协议；买卖协议 {@7{!I|eD  
agreement for sale and purchase 买卖协议 s,*kWy"jp  
agreement for the payment of interest 支付利息协议
6L)]nE0^  
agreement for the repayment of money 还款协议 Q-qM"8I  
agreement of reinsurance 再保险协议 P t)Ni  
Agricultural Bank of China 中国农业银行 8>KBh)q  
air passenger departure tax 飞机乘客离境税 bx5f\)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3r[}'ba\  
airport tax 机场税 H}[kit*9  
alcohol duty 酒精税 R;{y]1u  
alienation 让与；让渡；转让 r-,P  
alimony 生活费；赡养费 "iC*Eoz#.  
All Ordinaries Index [AOI] 所有普通股指数 j18qY4Gw)  
all risks 全险；综合险 AdWLab;  
All Sales Record for Stock Market 《股票市场成交报告》 @2>j4Sc  
Allied Capital Resources Limited 新联财务有限公司 P`$"B0B)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 yL#bZ9W }  
allocation letter 拨款信件 JTw3uM, e  
allocation of fund 分配款项；预留款项 hA0g'X2eC  
allocation of profit 利润分配；溢利分配 g+xA0qW  
allocation warrant 拨款令 "")I1iO g  
allotment 分配；配股 bhqs%B!:  
allotment notice 股份配售通知；配股通知 Y9K$6lz  
allotment of shares 股份分配 -S7y1 )7  
allowable 可获宽免；免税的 -q}c;0vL-a  
allowable business loss 可扣除的营业亏损 9PM\D@A{  
allowable expenses 可扣税的支出 AusCU~:>  
allowance 免税额；津贴；备抵；准备金 Xaca=tsO  
allowance for debts 债项的免税额 =(-oQ<@v  
allowance for depreciation by wear and tear 耗损折旧免税额 A{3?G-]*  
allowance for funeral expenses 殡殓费的免税额 juAUeGT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _W3>Km-A=/  
allowance for repairs and outgoings 修葺及支出方面的免税额 -b7q)%V  
allowance to debtor 给债务人的津贴 ;Az9p h  
alteration of capital 资本更改 wj'5D0  
alternate trustee 候补受托人 tsLi5;KA]  
amalgamation 合并 _^;;vR%   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ca?:x tt  
ambit of charges 征税范围；收费范围 Pl>S1  
amended valuation 经修订的估值 t5qNfiKC  
American Commodities Exchange 美国商品交易所 %nmD>QCe  
American Express Bank Limited 美国运通银行 6]/LrM,23  
American Stock Exchange 美国证券交易所 QQB\$[M!Z  
amortization 摊销 t.7KS:  
amount due from banks 存放银行同业的款项 heAbxs  
amount due from banks abroad 存放海外银行同业的款项 te 0a6  
amount due from holding companies 控股公司欠款 ~ e4Pj`?=K  
amount due from local banks 存放本港银行同业的款项 j>?0Y  
amount due to banks 银行同业的存款 "|\G[xLOaW  
amount due to banks abroad 海外银行同业的存款 n&`=.[+A  
amount due to holding companies 控股公司存款 SG)hrd  
amount due to local banks 本港银行同业的存款 %]zaX-2dm!  
amount due to outport banks 外埠银行同业的存款 wTL&m+xr  
amount for note issue 发行纸币的款额 ,Qd;t  
amount of bond 担保契据的款额 4Hk eXS.  
amount of consideration 代价款额 <yxEGjm  
amount of contribution 供款数额 =xa:>Vh#  
amount of indebtedness 负债款额 qNH= W?T8.  
amount of principal of the loan 贷款本金额 !D_Qat  
amount of rates chargeable 应征差饷数额 C|@6rr9TA  
amount of share capital 股本额 "8'aZ.P  
amount of sums assured 承保款额 %s^2m"ca}=  
amount of variation 变动幅度 ]4$t'wI.  
amount of vote 拨款数额 !@r1B`]j+"  
amount payable 应付款额 ?0{8fGM4  
amount receivable 应收款额 KXAh0A?&+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RwG@C|sG  
analysis 分析 h{R>L s  
ancillary risk 附属风险 #K5)Rb-H  
annual account 周年帐目；周年帐目报表；年度决算；年结 }=+J&cR  
annual accounting date 年结日期 P{'T9U|O-  
annual allowance 每年免税额；年积金；年度津贴；年津 (}E ] g  
annual balance 年度余额 0&YW#L|J  
annual disposable income 每年可动用收入 ^Ia:e ?)W  
annual estimates 周年预算 ~BSIp .  
annual fee 年费 A`NkgVq5:  
annual general meeting 周年大会 :z^VI M  
annual growth rate 年增率；每年增长率 rfl-(_3  
annual long-term supplement 长期个案每年补助金 @-7h}2P Q  
annual pensionable emolument 可供计算退休金的年薪 f:=y)+@1My  
annual report 年报 6eUM[C.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {GTOHJ2  
annual return 周年报表；周年申报表；每年报税表格 ZW6ZO[`6  
Annual Return Rules 《周年报表规则》 M_5$y)M  
annual review of consumer prices 每年消费物价回顾 OMi_')J  
annual roll-forward basis 逐年延展方式 }bW"Z2^nB  
annual salary 年薪 !c;Z<@  
annual statement 年度报表；年度决算表 #LGAvFA*_F  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~w&_l57  
annuitant 年金受益人 2hlb$N-hk  
annuity 年金 $rb #k{  
annuity contract 年金合约 ?8g*"&cn  
annuity on human life 人寿年金 :U,n[.$5'  
antecedent debt 先前的债项 )&Bf%1>  
ante-dated cheque 倒填日期支票 N,iYUM?  
anticipated expenditure 预期开支 cVx#dDdA  
anticipated net profit 预期纯利 pCE,l'Xa  
anticipated revenue 预期收入 &.> 2@  
anti-inflation measure 反通货膨胀措施 aSKLSl't`  
anti-inflationary stance 反通货膨胀立场 s$V'|Pt  
apparent deficit 表面赤字  8>}k5Qu  
apparent financial solvency 表面偿债能力 0 e}N{,&Y  
apparent partner 表面合伙人 E
H*Lw c  
application for personal assessment 个人入息课税申请书 d3$*z)12`  
application of fund 资金应用 {z4v_[-2CF  
application to release as liquidator and to destruct the books of accounts and documents yo#aX^v~y  
申请免除清盘人职务及毁灭帐簿与文件 rv75R}.6R^  
appointed actuary 委任精算师 6 J&_H(^  
appointed auditor 委任核数师；委任审计师 
^""Ss  
appointed trustee 委任的受托人 )2Ru} -H  
appointer 委任人 N^)\+*tf1  
apportioned pro rata 按比例分摊 d)_fI*:f  
apportionment 分配；分摊 m0: IFE($  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'zEmg}  
apportionment formula 分摊方程式 !)Y T_ib  
apportionment of estate duty 遗产税的分摊 X^?M4  
appraisal 估价；评估 r#%e$
 
appreciable growth 可观增长 $jpAnZR- /  
appreciable impact 显着影响 {0&'XA=j  
appreciable increase 可观增长 S? -6hGA j  
appreciation 增值；升值 z1
-JoZ  
appreciation against other currencies 相对其他货币升值 TqvgCk-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f1hjU~nJ  
appreciation tax 增值税 zNZ"PYh<u  
appropriation 拨款；拨用；拨付 pj~Ao+  
appropriation account 拨款帐目 +"u6+[E  
Appropriation Bill 拨款法案 i]>)'i  
appropriation-in-aid system 补助拨款办法 sPu@t&$  
approved assets 核准资产 4iXB`@k  
approved basket stock 认可一篮子证券 R\^n2gK  
approved budget 核准预算 u%o2BLx  
approved charitable donation 认可慈善捐款 4RLuv?,)~  
approved charitable institution 认可慈善机构 TJ&Z/k3-  
approved currency 核准货币；认可货币 }m`+E+T4  
approved estimates 核准预算 $CgJ+ua\8  
approved estimates of expenditure 核准开支预算 /nbHin#we  
approved overseas insurer 核准海外保险人 ^an3&  
approved overseas trust company 核准海外信托公司 Gkc.HFn(  
approved pooled investment fund 核准汇集投资基金 *dTI4k  
approved provident fund scheme 认可公积金计划 o7qZy |\4S  
approved provision 核准拨款 ai3wSUYJi  
approved redeemable share 核准可赎回股份 i9QL}d  
approved regional stock 认可地区性证券 5Tl3k=o}  
approved retirement scheme 认可退休金计划 P?.j wI  
approved subordinated loan 核准附属贷款 lY.{v]
i }  
arbitrage 套戥；套汇；套利 (jV_L1D  
arbitrageur 套戥者；套汇者 "@!B"'xg  
arbitrary amount 临时款项 LW"p/`#<  
arrangement 措施；安排；协定 Id<3'ky<N  
arrears 欠款 x#-+//  
arrears of pay 欠付薪酬 vE}>PEfA  
arrears of revenue 逾期未收税款；逾期未收的帐项 m(B,a,g<  
articles of association 组织章程；组织细则；组织章程细则 */T.]^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +d$l1j  
ascertainment of profit 确定利润 62}rZVJq  
"Asia Clear" “亚洲结算系统” YH:murJMZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %[ Z[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ogOUrJ}P  
Asian Development Fund [ADF] 亚洲发展基金 QSaJb?I  
Asian dollar bond 亚洲美元债券 8[z<gxP`?  
Asian dollar market 亚洲美元市场 xE[CNJ%t^,  
Asian dollar rate 亚洲美元利率 @(~m.p|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 eSC69mfD  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 p+t79F.js  
asked price 沽盘；喊价；索价；卖方报价 q=_&izmE'7  
assessable income 应评税入息 B.J_(V+  
assessable loss 应评税亏损 lT<4c5%  
assessable profit 应评税利润 ^Hdru]A$2  
assessable value 应评税值 &fIx2ZM[  
assessed profit 估定利润 Ah_Ttj  
assessed value 经评估价值 ",qcqG(  
assessment 评税；评定；估价；评税单 YgeU>I|v  
assessment number 评税编号；估价编号 h rksPK"s2  
assessment of additional tax 补加税评税 MFHc>O DA  
assessment of performance 业绩评估；实绩评价 S7I8BS[*v  
Assessor 评税主任 :k-(%E](  
asset price bubbles 资产价格泡沫 VSxls  
asset-backed securities 具资产保证的证券 #fuc`X3:HL  
assets accretion 资产增值 IK /@j  
assets and liabilities 资产与负债 {m<NPtp910  
assets betterment statement 资产递增表；资产改进表 EYsf<8cl  
assets lending 实物放款；有抵押贷款 Z7Y+rP[l  
assets of the company passing on the death 死者去世时转移的公司资产 U#7moS'r  
assets pledged as security for liabilities 用作负债抵押的资产 hDP&~Mk  
assets portfolio 资产投资组合 M_ GN3  
assets price 资产价格 Buv4&.Z}  
assets quality 资产质素 ZjOUk;H
?  
assets realization 资产变现 `;:zZ8*  
assets refinancing arrangement 资产再集资安排 B?-~f^*,jG  
assets securitization 资产证券化 a2z1/Nh  
assets situated outside Hong Kong 在香港以外地方的资产 cP]5Qz  
assets stripping 削减资产；拆卖资产 SU {
U+  
assets value 资产值 B(omD3jzN  
assignee 承让人 ;'|Mt)\  
assignment 转让；转让书；转让契 uia[>&2  
assignment of interest 权益转让 3hPj;-u  
assignment of letters patent and trade mark 专利证书及商标转让 x'uxSeH$  
assignment of property 物业转让；物业转让书 M.[A%_|
P  
assignment right 转让权 r N.<S[  
assignor 转让人 PXH"%vVF  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 #wvmVB.5~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 :'t+*{ff  
associate member 附属会员 7p!w(N?s  
associated body corporate 相联法人团体 I1TzP
e  
associated company 相联公司；联属公司 =` %iv|>r0  
associated corporation 相联法团 _F"o0K!u  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 'u%;5;%2  
公认会计师公会〔英国〕 <f')]  
Association of Futures Exchange Brokers 香港期货经纪协会 >o#^)LN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~kkwPs2V  
association of underwriters 承保人组织 !alO,P%>r  
assumption of control 接管 6pKb!JJ  
assurance 担保；保险；转易；转易书 !R`)S7!  
assurance of interest 权益的转易 w|;kL{(W  
at 19XX price 按一九ＸＸ年价格计算 7wm9S4+|  
at a discount 按赔价计算；按贴水价格计算；打折扣 e@GR[0~  
at a premium 按溢价计算；按升水价格计算 \N?,6;%xB  
at call 通知付款；按通知 R24ZjbKL  
at constant market price 按固定市价计算 (ohza<X;6  
at constant price 按固定价格计算 <]/z45?  
at cost 按成本计算 3 E~d  
at current market price 按当时市价计算；按现时市价计算 3XOf-v:~  
at current price 按当时价格计算；按现时价格计算 4Y=sTXbFt  
at factor cost 按要素成本计算；按生产要素成本计算 l$:.bwXXO  
at money-of-the-day price 按付款当日价格计算 h /.^iT  
at or better 按指定或较佳价位〔买卖指令〕 B
!#F!Wk"  
at par 按面值计算；平价 X`,]@c%C`  
at sight 见票即付 i;yr=S,a0/  
at the close 按收市盘 "(U%Vg|)  
at the opening 按开市盘 !aVwmd'9  
attestation 见证；见证条款 ]Q%|69H}B  
at-the-money option 平价期权 [T5z}!_y  
attorney 受权人；受托代表人 +yh-HYo`  
attornment 新拥有人承认书 E@f2hW2  
attributable profit 可归属利润 ;M95A  
attributable share value 可归属股份价值 CXzN4!  
Auckland Stock Exchange 奥克兰证券交易所 ?]d[K>bv  
auction 拍卖 @t;WdbxB%  
auctioneer 拍卖商 xz#.3|_('  
audit 审计；核数 +Yuy%VT  
Audit Commission 审计署 /j{`hi  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0UHX Li47Y  
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〕 B;ro(R  
audit review 帐目审查 $?dAO}f3O)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5:=ECtKi  
audited account 审计帐目；经审计的帐目 SiM1Go}#  
audited annual account 经审计的周年帐目 @_O,0d g  
audited balance sheet 经审计的资产负债表 XyS|7#o  
auditor 核数师；核数主任；审计师 _QhB0/C  
auditor's certificate 核数师证明书；审计师证明书 xEA%UFB.!G  
auditor's report 核数师报告；审计师报告 ]{[8$|Mg  
Aussie bond 澳元债券 ?^# h|aUp.  
austerity budget 紧缩预算 dZ kr#>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e>ZF? (a0  
Australia All Ordinaries Index 澳洲所有普通股票指数  h,D6MP  
Australian Dollar [AUD] 澳元 E2PMcT{)_  
Australian Options Market 澳大利亚期权市场 rQ4i%.  
Australian Securities Commission 澳洲证券事务监察委员会 y[}O(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 pO~VI
$7  
Australian Stock Exchange 澳大利亚证券交易所 Fe4QWB6\U  
Austrian Schilling [ATS] 奥地利先令 Tath9wlv6;  
authentication 认证；鉴证 4/Vy@h"A3  
authority to purchase 委托购买证；委购书 hKT]M[Pv  
authorization 认可；核准；授权；授权书 N
'#Lb0`B  
authorization by direction 指示授权 CD]2a@j{  
authorization by instruction 指令授权 (,J`!Y hS  
authorization by warrant 令状授权 WF6'mg^^?  
authorization of unit trust 单位信托的认可 Qe~2'Hw#9  
authorized agent 指定代理人 Qoj}]jve  
authorized capital 法定资本 8Jz/'  
authorized clerk 出市员 3,snx4q (  
authorized dealer 认可交易商 +18)e;   
authorized financial institution 认可财务机构 Ozygr?*X  
authorized fund 认可基金 ~okIiC]#  
authorized fund house 获授权的基金公司；认可基金公司 xELnik_L2  
authorized institution 认可机构 .CrrjS w  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~)S Q{eK?&  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^GXy:S$  
authorized insurer 获授权保险人；获认可承保人 .>(?c92  
authorized investment 特准投资项目 4LCgQS6  
authorized person 获授权人 A/ eZ!"Y  
authorized representative 获授权代表 HzO6hb{jJO  
authorized share capital 法定股本 YzcuS/
~x  
automated quotation system 自动报价系统 AX|-Gv  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O1o.^i$-M  
自动交易系统〔香港期货交易所有限公司〕 h=q%h8  
automatic adjustment mechanism 自动调整机制 2C@hjw(
 
automatic adjustment system 自动调整系统 OFJ T  
Automatic Clearing House 自动票据交换所 &M)S~Hb^  
automatic exchange rates accumulation system 自动化汇率累集系统 /nK)esB1L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }T?MWcG4  
automatic teller machine [ATM] 自动柜员机 qM`XF32A$  
autopay 自动转帐 _{EO9s2FG  
available assets 可用资产 ez2 gy"  
available fiscal reserve 现存财政储备 nP9@yI*7  
available profit 可用利润 ~YIGOL"?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;%1ob f 89  
average 平均；平均数；海损 [;c'o5M&  
average basic salary 平均基本薪金 a0"gt"qA  
average consumer expenditure 平均消费开支；一般消费开支 C?n3J  
average cost 平均成本 1MtvnPY  
average cost of land production 增辟土地平均成本 /!o(Y8e>x  
average daily turnover 平均每日成交额 -%XvWZvZ  
average daily wage rate 平均每日工资率 23/!k}G"  
average expenditure pattern 平均开支模式 vT<q zN  
average growth rate 平均增长率 5XNIX)H  
average net fixed assets 固定资产平均净值 /`iBv8!  
average of relatives 相对价格平均数 TA47lz q  
average price 平均价格 7'[C+/:  
average propensity to consume 平均消费倾向；一般消费倾向 #]s>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Z=O2tR  
average rate 平均率 7Q<uk[d0  
average revenue 平均收入；平均收益 +uF!.!}  
average stock 平均库存；平均存货 ~Od4( }/G  
average yearly rent 平均年租 Sx,O)  
avoidance of double taxation 避免双重课税 K_V44f1f  
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 pRtxyL"y  
NyD[9R?  
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