一些有用的会计术语(也不知道发的地方对不对)A

A: /VEK<.,aMv  
A share Ａ股；甲类股份 -#4QY70H t  
abatement of tax 减税；减扣免税额 }[c.OJ:   
ABN AMRO Bank N.V. 荷兰银行 ZhRdml4U2  
above-the-line expenditure 线上项目支出；经常预算支出 iM1E**WCtv  
above-the-line receipt 线上项目收入；经常预算收入 f*xv#G  
ABSA Asia Limited 南非联合亚洲有限公司 KT(v'KE 1  
absolute change 绝对数值变更 w4Hq|N1-Y  
absolute expenditure 实际开支 C*RPSk  
absolute guideline figure 绝对准则数字 e`JWY9%  
absolute interest 绝对权益 [ gR,nJH.  
absolute order of discharge 绝对破产解除令 eMn'z]M&]  
absolute profit margin 绝对利润幅度 PN J&{4wY  
absolute value 实值；绝对值 HHgv,bC!  
absolutely vested interest 绝对既得权益 }=gD,]2x8  
absorbed cost 已吸收成本；已分摊成本 spQr1hx<  
absorption 吸收；分摊；合并 qJtLJ<=1  
absorption rate 吸收率；摊配率；分摊率 {{p
N7Z  
ACB Finance Limited 亚洲商业财务有限公司 y= 8SD7P'  
acceptable form of reciprocity 合理的互惠条件 IY!8j$'|  
acceptable rate 适当利率；适当汇率 5D7k[+6  
acceptance agreement 承兑协议 nsq7dhq  
acceptance for honour 参加承兑 T^$`
Z.  
acceptor 承兑人；接受人；受票人 W"t^t|H'~  
acceptor for honour 参加承兑人 b>#dMRK  
accident insurance 意外保险 ;/ |tU o$  
Accident Insurance Association of Hong Kong 香港意外保险公会 psiuoY
f  
accident insurance scheme 意外保险计划 heWQPM|s  
accident year basis 意外年度基准 Ix(,gDN  
accommodation 通融；贷款 Ne3YhCC>  
accommodation bill 通融票据；空头票据 tK#/S+l  
accommodation party 汇票代发人 '4M;;sKW  
account balance 帐户余额；帐户结余 WD kE 5  
account book 帐簿 i>-#QKqJ  
account collected in advance 预收款项 .>}Z3jUrf  
account current book 往来帐簿 8y[Rwa  
account of after-acquired property 事后取得的财产报告 bl10kI:F  
account of defaulter 拖欠帐目 ?y"M>#  
account payable 应付帐款 `q |
)_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 hc9ON&L\>  
account receivable 应收帐款 jWvi%Iqi  
account receivable report 应收帐款报表 xd"+ &YT  
account statement 结单；帐单；会计财务报表 u2fp~.'P  
account title 帐户名称；会计科目 ?V~vP%1  
accountant's report 会计师报告 +RiI5.$=Z  
Accountant's Report Rules 会计师报告规则 $i!r> .Jo  
accounting and auditing procedure 会计与审计程序；会计与核数程序 S$40nM  
Accounting Arrangements 《会计安排》 7dE.\#6r  
accounting basis 会计基础 ![I|hB  
accounting by Official Receiver 破产管理署署长呈交的帐目 Dwr"-  
Accounting Circular 《会计通告》 OP=-fX|*Q  
accounting class 会计类别 i;Kax4k  
accounting date 记帐日期；会计结算日期 nq+6ipx  
accounting for money 款项核算 =E(ed,gH8  
Accounting Officer 会计主任 oSYbx:2wo  
accounting period 会计报告期；会计期 JIYzk]Tj  
accounting policy 会计政策；会计方针 68<W6z  
accounting practice 会计惯例 _sL;E<)y(  
accounting principle 会计准则 U(OkTJxv+  
accounting record 会计记录 tt6GtYrC 1  
accounting report 会计报告 +nB0O/m'U  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 RHbbj}B  
Accounting Society of China 中国会计学会 ;v.J D7  
accounting statement 会计报表 r%$\Na''  
accounting system 会计制度；会计系统  #3RElI  
accounting transaction 会计事项；帐务交易 (WY9EJ<s,  
accounting treatment 会计处理 v:w^$]4  
accounting year 会计年度 '0o^T 7C  
accretion 增值；添加 =@h
Cc  
accrual 应计项目；应累算数目 PJ<qqA`!  
accrual basis 应计制；权责发生制 }1CvbB%,A  
accrual basis accounting 应计制会计；权责发生制会计 )1GJ^h$l  
accrue 应累算；应计 !\Cu J5U  
accrued benefit 应累算利益 0pH$MkQ  
accrued charges 应计费用 @~5Fcfmm  
accrued cumulative preference share dividend 应累算的累积优先股股息 _^ n>kLd$  
accrued expenses 应累算费用 MJH>rsTQ  
accrued interest payable 应付利息；应计未付利息 ^Q+z^zlC  
accrued interest receivable 应收利息；应计未收利息 |942#rM  
accrued right 累算权益 Z0XQ|gkH  
accruing profit 应累算的利润 <y7Hy&&y-  
accumulated fiscal reserve 累积财政储备 -H|!
KnR  
accumulated profit 累积利润；滚存溢利 YV>&v.x0;  
accumulated reserve 累积储备 d@b2XCh<K  
accumulation of surplus income 累积收益盈余 eE;j#2SEO  
acquired assets 既得资产 %503<j  
acquisition 收购；购置；取得 B T {cTj0W  
acquisition cost 购置成本 _~P&8  
acquisition expenses 购置费用 hKnV
=Ha(  
acquisition of 100% interest 收购全部股权 !tx.2m*5  
acquisition of control 取得控制权 JP^
x]t:  
acquisition of fixed assets 购置固定资产 q& KNK
 
acquisition of shell “买壳” W?ghG  
acquisition price 收购价 O9ro{ k  
act of God 天灾 Pj BBXI1i  
acting partner 执事合伙人 m0^~VK|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 C58B(Ndo  
active partner 积极参与的合伙人 u{D]Kc?n  
active trading 交投活跃 uFlf#t =  
actual circulation 实际流通 :C0)[L  
actual cost 实际成本 yB{1&S5C  
actual expenditure 实际开支；实际支出 &arJe!K  
actual income 实际入息；实际收入；实际收益 gnb+i`  
actual market 现货市场 _,e4?grP#  
actual price 现货价；实际价格 Z}SqiT  
actual profit 实际利润 o,0 Z^"|  
actual quotation 实盘；实际价位；实际报价 R'atg 9  
actual year basis 按实际年度计算 fI=p^k:  
actuals 实货 *UG?I|l|I  
actuarial investigation 精算调查 $kkL)O*"]  
actuarial principle 精算原则 NH=@[t)P,  
actuarial report 精算师报告 iex]J@=e  
Actuarial Society of Hong Kong 香港精算学会 {FILt3f;  
actuarial valuation 精算师估值 *{p:C  
actuary 精算师 N6A|  
ad referendum agreement 暂定协议；有待覆核的协定 xnw'&E  
ad valorem duty 从价税；按值征税 (VHPcoL  
ad valorem duty system 从价税制 Q?`s4P)14o  
ad valorem fee 从价费 D})12qB;u9  
ad valorem tariff 从价关税 (b"q(:5oX  
additional allowance 额外免税额 43rV> W,  
additional amount for unexpired risk 未过期风险的额外款额 ol {N^fiK  
additional assessable profit 补加应评税利润 k!6m'}v  
additional assessment 补加评税 ]j$(so"  
additional commitment 额外承担 mGF)Ot R  
additional commitment vote 额外承担拨款 h^14/L=|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qc3,/JO1  
additional dependent parent allowance 供养父母额外免税额 @ @(O##(7  
additional provision 额外拨款 T5:xia>8O  
additional stamp duty 附加印花税 7pnlS*E.  
additional tax 补加税罚款；补加税款 @2_E9{T  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 L(1}
PZ  
adjudged bankrupt 被裁定破产 K]dR%j  
adjudicated bankrupt 裁定破产人 :TV`uUE  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 LA/Qm/T  
adjudication of bankruptcy 裁定破产；宣告破产 QXy=|  
adjudication of insolvency 裁定无力偿还债务 ~9;udBfwF  
adjusted actual 经调整的实数；调整后的实数 tk:G6Bkid  
adjusted current assets 经调整的流动资产；调整后的流动资产 Bcb '4*:  
adjusted figure 经调整的数字；调整后的数额 XCXX(8To0=  
adjusted liabilities 经调整的负债；调整后的负债 "zqa:D26  
adjusted loss 经调整的亏损；调整后的亏损 [l<&eI&ln  
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 KhL%ov  
adjusted profit 经调整的利润；调整后的利润 1
jPh0?BY  
adjusted surplus 经调整的盈余额；调整后的盈余额 l=$?#^^ /  
adjusted value 经调整的价值；调整后的价值 Wk!<P" nHd  
adjustment 调整；修订；理算〔保险〕 ?@6Zv$vZ  
adjustment centre 调剂中心 'coY`B; 8  
adjustment lag 调整过程的时间差距；调整时差 3RFU  
adjustment mechanism 调整机制 53bVhPGv  
adjustment of loss 亏损调整 gieso
f  
adjustment process 调整过程；调整程序 G)o:R iq  
adjustment range 调整幅度 5EECr \*  
administered exchange rate 受管制汇率 P{StF`>Y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 w:R#F( 'B  
administration expenses 行政费用 FNo.#Z5+b  
administration fee 手续费；行政费 z;N`jqo   
administration in bankruptcy 破产管理 5as5{"l  
administration order 遗产管理令 'cc{sjG  
administrator 管理人；遗产管理人 Np$ue }yr  
administrator of the estate 遗产管理人 l2Rnyb<;;  
admission of debt 债项承认书 it-2]N
w  
admission of proof 接纳债权证明 E!L_"GW  
advance 放贷款项；垫付款项；预支款项；预付款项 J5xZLv  
advance account 暂支帐目；预付款帐户 T~g`;Q%i  
advance compensation 预付补偿金 -"#jRP]#  
advance from shareholder 股东垫款 _U^G*EqL*  
advance pending reimbursement 预支以待日后付还 vCOtED*<  
advanced economy 先进经济体系 2gEF$?+q?  
advancement 预付；预付财产 K&T.~2'>  
advances warrant 垫款令 ,,ML^ey  
advancing 贷出 _C|j"f/}  
adverse balance 逆差 KYz@H#M  
adverse exchange 逆汇 g{kjd2  
advertisement addressed to shareholders 在报章刊登的致股东通告 7fl{<uf  
advice for collection 托收通知书 s={IKU&m[  
advice of drawing 提款通知书；汇票通知书 e:T9f('  
advice of payment 付款通知 4|4[3Ye7u:  
Advisory Committee [Securities and Futures Commission] @_ UI;*V  
谘询委员会〔证券及期货事务监察委员会〕 @`iz0DPG?Y  
Advisory Committee on Diversification 经济多元化谘询委员会 jTW8mWNk]  
affidavit 誓章；遗产申报誓章 _({wJ$aYC  
affidavit of no receipt 述明无收款的誓章 # 00?]6`z  
affiliate 联号；联营公司；附属公司 {V8uk
$  
affiliated company 附属公司；联号；联营公司 u?'J1\z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 p$*
P@qm  
affordability 负担能力 ~I~lb/  
African Development Bank [AfDB] 非洲开发银行 F9A5}/\  
after-acquired property 事后取得的财产 =&DuQvN,  
after-hours dealing 市后交易 PM&NY8|Zy  
after-tax profit 税后盈利；税后利润；税后溢利 ^_W] @m2  
agency agreement 代理协议 j^h:*rw  
agency expenses 代理机构的开支 {*<%6?  
agency fee 代理费 82o|(pw  
Agency Law 《代理法》 sNMF(TY  
agent 代理人；承销人 -e0?1.A$  
agent of company 公司代理人 WKwYSbs(  
agent's fee 代理人费；经纪费 3|EAOoWnK  
aggregate 总计；总数；总体数字 h&~9?B  
aggregate amount 总款额；总额 2~V"[26t
 
aggregate assets and liabilities 总体资产与负债 6(E
R$  
aggregate at constant price 按固定价格计算的总体数字 k(@W z>aCv  
aggregate demand 总需求 ]a[2QQ+g  
aggregate gross position 总持仓量 J\J3'u  
aggregate limit 总限额 P=s3&NDD  
aggregate of salaries tax 合计薪俸税 u0qTP]  
aggregate performance 总体表现；总体业绩
]8<`&~a  
aggregate supply 总体供应 ZQ-6n1O  
aggregate surplus 总盈余 x<.(fRv   
aggregate total 整体总额 :X}Ie P  
aggregate value 总值；合计价值 0+.<BOcW5  
aggregated basis 合计基准 Xc~BHEp  
aggregated net chargeable income 合计应课税入息实额 5Y@Hb!5D  
aggregation 合并计算；合计；总和 O]@s`w  
aggregation of incomes of husband and wife 夫妇入息合并计算 IfY?P(P  
aggregation of property 财产的总和 o5m]Gqa  
agio 差价；贴水 P5GV9SA  
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》 Rh)
%;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {Eqx'j  
《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》 Mh{;1$j#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment i8%@4U/ J  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 sI{?4k  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :%+9y @%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Q9;VSF)  
agreement for a settlement 授产协议 qt4%=E;[  
agreement for assignment 转让协议 ,4;'s  
agreement for sale 售卖协议；买卖协议 B$S
@xD $  
agreement for sale and purchase 买卖协议 ~~Rq
$'q}  
agreement for the payment of interest 支付利息协议 |Nadk(}  
agreement for the repayment of money 还款协议 [/<kPi  
agreement of reinsurance 再保险协议 <)Y jVGG  
Agricultural Bank of China 中国农业银行 <Ynrw4[)t  
air passenger departure tax 飞机乘客离境税 ~n(L
BA  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^ q3H  
airport tax 机场税 ZoCk]hk  
alcohol duty 酒精税 +6^hp-G7  
alienation 让与；让渡；转让 6 B7F  
alimony 生活费；赡养费 mXyg\5  
All Ordinaries Index [AOI] 所有普通股指数 q%,y66pFr  
all risks 全险；综合险 !Y/S
2J  
All Sales Record for Stock Market 《股票市场成交报告》 APCE}%1U  
Allied Capital Resources Limited 新联财务有限公司 =-qYp0sVP  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $if(n||  
allocation letter 拨款信件 rX)_!mR  
allocation of fund 分配款项；预留款项 ]u:Ij|.'y0  
allocation of profit 利润分配；溢利分配 kxmsrQ
>av  
allocation warrant 拨款令 tJGK9!MH{(  
allotment 分配；配股
$4^h>x  
allotment notice 股份配售通知；配股通知 \XfLTv  
allotment of shares 股份分配 JbN,K  
allowable 可获宽免；免税的 f'BmIFb#  
allowable business loss 可扣除的营业亏损 P0k.\8qz  
allowable expenses 可扣税的支出 Os!x<r|r  
allowance 免税额；津贴；备抵；准备金 1@F>E;YjL=  
allowance for debts 债项的免税额 X?(R!=a  
allowance for depreciation by wear and tear 耗损折旧免税额 "I@akM$x  
allowance for funeral expenses 殡殓费的免税额 -KZ9TV # R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;wZplVB7y  
allowance for repairs and outgoings 修葺及支出方面的免税额 :b!&Xw$  
allowance to debtor 给债务人的津贴 9%m
^^OOf  
alteration of capital 资本更改 :'[ha$  
alternate trustee 候补受托人 gJg+ ]-h/  
amalgamation 合并 M'T[L%AP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NceK>::56  
ambit of charges 征税范围；收费范围 'aS: Azb  
amended valuation 经修订的估值 V >~\~H2Y  
American Commodities Exchange 美国商品交易所 Zv9%}%7p  
American Express Bank Limited 美国运通银行 e2pFX?  
American Stock Exchange 美国证券交易所 2(P<TP._E  
amortization 摊销 LKZv#b[h  
amount due from banks 存放银行同业的款项 p}Bh  
amount due from banks abroad 存放海外银行同业的款项 g!z &lQnZ  
amount due from holding companies 控股公司欠款 ,L-V?B(UQ  
amount due from local banks 存放本港银行同业的款项 pIKfTkSqH  
amount due to banks 银行同业的存款 8x8nQ*_  
amount due to banks abroad 海外银行同业的存款 ll?Qg%V[t  
amount due to holding companies 控股公司存款 Nk1p)V SC  
amount due to local banks 本港银行同业的存款 PO|gM8E1x?  
amount due to outport banks 外埠银行同业的存款 cE?p~fq<  
amount for note issue 发行纸币的款额 r[#*..Y  
amount of bond 担保契据的款额 ?KE:KV[Y  
amount of consideration 代价款额 @ 0/EKWF  
amount of contribution 供款数额 GC(QV}9z"  
amount of indebtedness 负债款额  sHOBT,B  
amount of principal of the loan 贷款本金额 "
s@q(J  
amount of rates chargeable 应征差饷数额 ;{0%Vp{  
amount of share capital 股本额 8?w#=@s  
amount of sums assured 承保款额 ~3|)[R=+p1  
amount of variation 变动幅度 N{6-a  
amount of vote 拨款数额 Q<yvpT(  
amount payable 应付款额
t"5ZYa
 
amount receivable 应收款额 R?Ch8mW.!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 };f^*KZ=0  
analysis 分析 Kp!A ay  
ancillary risk 附属风险 UlPGB2B  
annual account 周年帐目；周年帐目报表；年度决算；年结 3PkU>+.6  
annual accounting date 年结日期 08g2? 5w"  
annual allowance 每年免税额；年积金；年度津贴；年津 >x ]{cb/m  
annual balance 年度余额 U}l=1B  
annual disposable income 每年可动用收入 *o<|^,R  
annual estimates 周年预算 O>9-iqP>`d  
annual fee 年费 v9Lf|FXo&  
annual general meeting 周年大会 k4` %.;  
annual growth rate 年增率；每年增长率 i1GQ=@  
annual long-term supplement 长期个案每年补助金 we kb&?  
annual pensionable emolument 可供计算退休金的年薪 Fz| r[  
annual report 年报 6p.y/LMO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5fLp?`T  
annual return 周年报表；周年申报表；每年报税表格 n'1LNi  
Annual Return Rules 《周年报表规则》 c2]h.G83  
annual review of consumer prices 每年消费物价回顾 S$a.8Xh  
annual roll-forward basis 逐年延展方式 4y$okn\}i  
annual salary 年薪 |lyspD  
annual statement 年度报表；年度决算表 ?`75ah  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 (@=h(u.  
annuitant 年金受益人 %UG|R:  
annuity 年金 8
k_hX^  
annuity contract 年金合约 Un&rP70  
annuity on human life 人寿年金 Dw,LB>Eq,  
antecedent debt 先前的债项 n>)h9q S  
ante-dated cheque 倒填日期支票 v7f[$s$m  
anticipated expenditure 预期开支 hb>uHUb&  
anticipated net profit 预期纯利 m]}EVa_I`/  
anticipated revenue 预期收入 pezfB{x?  
anti-inflation measure 反通货膨胀措施 ]1I-e2Q-J  
anti-inflationary stance 反通货膨胀立场 th5UzpB4  
apparent deficit 表面赤字 XRP+0=
0  
apparent financial solvency 表面偿债能力 (aB:P03  
apparent partner 表面合伙人 l(}l([rdQ  
application for personal assessment 个人入息课税申请书 OJ.oHf=K!  
application of fund 资金应用 _P%PjFQ)  
application to release as liquidator and to destruct the books of accounts and documents \7e4t  
申请免除清盘人职务及毁灭帐簿与文件 KYq<n& s  
appointed actuary 委任精算师 0;%\L:,O  
appointed auditor 委任核数师；委任审计师 ; NO#/  
appointed trustee 委任的受托人 H)rJ>L  
appointer 委任人 :]LW,Eql  
apportioned pro rata 按比例分摊 HaF&ooI5+  
apportionment 分配；分摊 !lp7}[k<y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q35=_'\W  
apportionment formula 分摊方程式 g<:TsP'|  
apportionment of estate duty 遗产税的分摊 N1U.1~U  
appraisal 估价；评估 'H
u+8,xA  
appreciable growth 可观增长 %Siw>  
appreciable impact 显着影响 MYVb !  
appreciable increase 可观增长 OK z5;#S=  
appreciation 增值；升值 WY26Iq@C  
appreciation against other currencies 相对其他货币升值 SzG?m]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 46H@z=5  
appreciation tax 增值税 W~s:SN  
appropriation 拨款；拨用；拨付 8A'SMJi  
appropriation account 拨款帐目 y4H/CH$%  
Appropriation Bill 拨款法案 upq3)t_
  
appropriation-in-aid system 补助拨款办法 8rNf4]5@X(  
approved assets 核准资产 -.
Zy(  
approved basket stock 认可一篮子证券 ft!D2M  
approved budget 核准预算 x@|10GC#:  
approved charitable donation 认可慈善捐款 )[=C@U  
approved charitable institution 认可慈善机构 {l\Ep=O vx  
approved currency 核准货币；认可货币 -:Q"aeC5  
approved estimates 核准预算 Wq<HsJd/  
approved estimates of expenditure 核准开支预算 y
"H(F,(N  
approved overseas insurer 核准海外保险人 %-|$7?~  
approved overseas trust company 核准海外信托公司 G+m[W  
approved pooled investment fund 核准汇集投资基金 VY@`)  
approved provident fund scheme 认可公积金计划 m=w #l>!  
approved provision 核准拨款 .4y44: T  
approved redeemable share 核准可赎回股份 JYLAu4s6  
approved regional stock 认可地区性证券 vpdT2/F  
approved retirement scheme 认可退休金计划 ,,?XGx  
approved subordinated loan 核准附属贷款 p.,`3"C1  
arbitrage 套戥；套汇；套利 .{(gku>g(  
arbitrageur 套戥者；套汇者 d-I=xpB  
arbitrary amount 临时款项 D8b9T.[(  
arrangement 措施；安排；协定 *#GX~3A  
arrears 欠款 H8E#r*"-m  
arrears of pay 欠付薪酬 _OK!/T*FBt  
arrears of revenue 逾期未收税款；逾期未收的帐项 m5W':vM  
articles of association 组织章程；组织细则；组织章程细则 %B\VY+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W>[TF
dH?  
ascertainment of profit 确定利润 s2#}@b6'.  
"Asia Clear" “亚洲结算系统” <co:z<^lqu  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *QoQ$alHH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~Yre(8+M  
Asian Development Fund [ADF] 亚洲发展基金 \3x+Z!  
Asian dollar bond 亚洲美元债券 cxIAI=JK  
Asian dollar market 亚洲美元市场 z\K-KD{Ad  
Asian dollar rate 亚洲美元利率 K)
eyFc  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .AF\[IQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 k~JTQh*,w  
asked price 沽盘；喊价；索价；卖方报价 .8wF> 8  
assessable income 应评税入息 S=$ \S9  
assessable loss 应评税亏损 %)e&"mq!|  
assessable profit 应评税利润 hF1Lj=x  
assessable value 应评税值 ]v_u2f'  
assessed profit 估定利润 (62Sc]  
assessed value 经评估价值 .pblI  
assessment 评税；评定；估价；评税单 cHnd gUW]  
assessment number 评税编号；估价编号 |"}rC >+  
assessment of additional tax 补加税评税 <JW%h :\t  
assessment of performance 业绩评估；实绩评价 QjTs$#eMW  
Assessor 评税主任 {Ut,x
i  
asset price bubbles 资产价格泡沫 V}h)e3X  
asset-backed securities 具资产保证的证券 `
/(9#E  
assets accretion 资产增值 Lv#}Gm  
assets and liabilities 资产与负债 Zb+n\sv4  
assets betterment statement 资产递增表；资产改进表 IYhn*  
assets lending 实物放款；有抵押贷款 ^[q/w<_j~  
assets of the company passing on the death 死者去世时转移的公司资产 1W7ClT_cQ  
assets pledged as security for liabilities 用作负债抵押的资产 _V3}F1?W  
assets portfolio 资产投资组合 [6nN]U~Y  
assets price 资产价格 z%$
M IC  
assets quality 资产质素 M2A_T.F=H  
assets realization 资产变现 Gw
mYhG<{  
assets refinancing arrangement 资产再集资安排 `Zci<  
assets securitization 资产证券化 v\5`n@}4  
assets situated outside Hong Kong 在香港以外地方的资产 [MeFj!(  
assets stripping 削减资产；拆卖资产 JE;!~=
 
assets value 资产值 cq$_$jRx  
assignee 承让人 WT1d'@LY  
assignment 转让；转让书；转让契 Q6CVMYT  
assignment of interest 权益转让 eqyUI|e  
assignment of letters patent and trade mark 专利证书及商标转让 WogCt,  
assignment of property 物业转让；物业转让书 RuOse9  
assignment right 转让权 <"7Wb"+  
assignor 转让人 Pe@*')o*  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >{"E~U  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 = @lM*  
associate member 附属会员  Uf|@h  
associated body corporate 相联法人团体 rW*[sLl3  
associated company 相联公司；联属公司 2Xv$
  
associated corporation 相联法团 6<YAoo  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] t]ID  
公认会计师公会〔英国〕 0 l
+Jq  
Association of Futures Exchange Brokers 香港期货经纪协会 !" @<!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 S]gV!Q4%  
association of underwriters 承保人组织 yY"n:&T(  
assumption of control 接管 -e_pw,5c '  
assurance 担保；保险；转易；转易书 }?9A:&  
assurance of interest 权益的转易 ]5e|W Q>*X  
at 19XX price 按一九ＸＸ年价格计算 zTw<9Nf  
at a discount 按赔价计算；按贴水价格计算；打折扣 .Z@iz5  
at a premium 按溢价计算；按升水价格计算 @ b}-<~  
at call 通知付款；按通知 |[$TT$
Fb  
at constant market price 按固定市价计算 OS=~<ba  
at constant price 按固定价格计算 +]e) :J  
at cost 按成本计算 caL\ d  
at current market price 按当时市价计算；按现时市价计算 $]J<^{v  
at current price 按当时价格计算；按现时价格计算  wKbU}29c  
at factor cost 按要素成本计算；按生产要素成本计算 8,)<,g-/=  
at money-of-the-day price 按付款当日价格计算 0*KL*Gn  
at or better 按指定或较佳价位〔买卖指令〕 QH kjxj  
at par 按面值计算；平价 Yd<9Y\W%?  
at sight 见票即付 ~8)l/I=`);  
at the close 按收市盘 I-W,C&J>  
at the opening 按开市盘 pR!m  
attestation 见证；见证条款 |Pv)&'B"  
at-the-money option 平价期权 k:z)Sw  
attorney 受权人；受托代表人 "XU)(<p  
attornment 新拥有人承认书 U(hIT9  
attributable profit 可归属利润 $Q=S`z=  
attributable share value 可归属股份价值 ^g"%:4zO  
Auckland Stock Exchange 奥克兰证券交易所 .cr<.Ov  
auction 拍卖 zOYG`:/'  
auctioneer 拍卖商 <ti,Wn.  
audit 审计；核数 9
r 5(  
Audit Commission 审计署 <jh=W9.N_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <9S5  
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〕 ;S'1fci6  
audit review 帐目审查 x}OJ~Yk]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 NOl/y@#  
audited account 审计帐目；经审计的帐目 8>|<m'e^\r  
audited annual account 经审计的周年帐目 $|I hO  
audited balance sheet 经审计的资产负债表 nHQWO   
auditor 核数师；核数主任；审计师 !#PA#Q|cO  
auditor's certificate 核数师证明书；审计师证明书 (Y  
auditor's report 核数师报告；审计师报告 RAA,%rRhu(  
Aussie bond 澳元债券 43*;"w=  
austerity budget 紧缩预算 IB^vEY!`6_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 jM>;l6l  
Australia All Ordinaries Index 澳洲所有普通股票指数 m:cWnG  
Australian Dollar [AUD] 澳元 k8,s<m  
Australian Options Market 澳大利亚期权市场 ~NIqO4 D  
Australian Securities Commission 澳洲证券事务监察委员会 aX*7tRn_%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $]4o!Z  
Australian Stock Exchange 澳大利亚证券交易所 +9.GNu  
Austrian Schilling [ATS] 奥地利先令 }5}#QHF  
authentication 认证；鉴证 }-p-(  
authority to purchase 委托购买证；委购书 #r@>.S=U]  
authorization 认可；核准；授权；授权书 .i1|U8"X  
authorization by direction 指示授权 88l{M[B2  
authorization by instruction 指令授权 Qa"4^s  
authorization by warrant 令状授权 "J2v8c  
authorization of unit trust 单位信托的认可 & z5:v-G?  
authorized agent 指定代理人 dA0o{[o=  
authorized capital 法定资本 ob9=/ R?i  
authorized clerk 出市员 8o466m6/  
authorized dealer 认可交易商 =h/61Bl3  
authorized financial institution 认可财务机构 ceae~  
authorized fund 认可基金 it->)?"(6  
authorized fund house 获授权的基金公司；认可基金公司 \OkJX_7  
authorized institution 认可机构 e]V7 7oc  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 e+y%
M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5IbCE.>iU  
authorized insurer 获授权保险人；获认可承保人 wif1|!aL  
authorized investment 特准投资项目 <WL] (-9I:  
authorized person 获授权人 ?8q4texf[  
authorized representative 获授权代表 VgS2_TU  
authorized share capital 法定股本 B
+2.:Zn6  
automated quotation system 自动报价系统 2>m"CG  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;6`7 \  
自动交易系统〔香港期货交易所有限公司〕 Kn}Y7B{  
automatic adjustment mechanism 自动调整机制 pAyUQe;X#  
automatic adjustment system 自动调整系统 R4S))EHg  
Automatic Clearing House 自动票据交换所 )#,a'~w  
automatic exchange rates accumulation system 自动化汇率累集系统 h3Nbgxa.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -$`q:j  
automatic teller machine [ATM] 自动柜员机 0"iQHi  
autopay 自动转帐 2nSK}q  
available assets 可用资产 0SJ(Ln`0K  
available fiscal reserve 现存财政储备 c&
"1Z/tR  
available profit 可用利润 9} ]C  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _OB^ywHn.  
average 平均；平均数；海损 \(U|&  
average basic salary 平均基本薪金 Vr #o]v  
average consumer expenditure 平均消费开支；一般消费开支 7/dp_I}cO  
average cost 平均成本 b6'ZVB  
average cost of land production 增辟土地平均成本 afjEN y1  
average daily turnover 平均每日成交额 J,k.*t:  
average daily wage rate 平均每日工资率 #,OiZQJC  
average expenditure pattern 平均开支模式 i"n1E@  
average growth rate 平均增长率 sfsK[c5bm  
average net fixed assets 固定资产平均净值 9-y<= )  
average of relatives 相对价格平均数 Xet} J@C  
average price 平均价格 %4w#EbkSS  
average propensity to consume 平均消费倾向；一般消费倾向 `8;\}6:"1  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Ee=!bv(%70  
average rate 平均率 iGNZC{  
average revenue 平均收入；平均收益 1:4u]$@E  
average stock 平均库存；平均存货 E/_n}$Z  
average yearly rent 平均年租 ZC)m&V1  
avoidance of double taxation 避免双重课税 `-5gsJ  
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 <M\#7.](  
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