一些有用的会计术语(也不知道发的地方对不对)A

A: t@!n?j I  
A share Ａ股；甲类股份 t"$~o:U&)  
abatement of tax 减税；减扣免税额 b`X''6  
ABN AMRO Bank N.V. 荷兰银行 m(8Tup|  
above-the-line expenditure 线上项目支出；经常预算支出 <>6j>w_|  
above-the-line receipt 线上项目收入；经常预算收入 u1/>)_U  
ABSA Asia Limited 南非联合亚洲有限公司 b,Wm
]
N  
absolute change 绝对数值变更 G(t:s5:  
absolute expenditure 实际开支 6qT@M0)i  
absolute guideline figure 绝对准则数字 Q]9$dr=Kk0  
absolute interest 绝对权益 
r *K  
absolute order of discharge 绝对破产解除令 !JA;0[;l=  
absolute profit margin 绝对利润幅度 )R7Sh51P  
absolute value 实值；绝对值 zamMlmls^  
absolutely vested interest 绝对既得权益 ~&RTLr#\*M  
absorbed cost 已吸收成本；已分摊成本 -'Z Gc8)  
absorption 吸收；分摊；合并 .I:rb~&  
absorption rate 吸收率；摊配率；分摊率 CNN9a7  
ACB Finance Limited 亚洲商业财务有限公司 "0HUaU,
e  
acceptable form of reciprocity 合理的互惠条件 JY  
acceptable rate 适当利率；适当汇率 ~/G)z?+E  
acceptance agreement 承兑协议 `=Ip>7T&  
acceptance for honour 参加承兑 )'kpO>_G  
acceptor 承兑人；接受人；受票人 _V$'nz#>e  
acceptor for honour 参加承兑人 E7$&:xqx  
accident insurance 意外保险 [[|#}D:L  
Accident Insurance Association of Hong Kong 香港意外保险公会 (~DW_+?]'  
accident insurance scheme 意外保险计划 *?<N3Rr
*  
accident year basis 意外年度基准 -+ByK#<%  
accommodation 通融；贷款 j !*,(  
accommodation bill 通融票据；空头票据 [oh06_rB  
accommodation party 汇票代发人 zA5nr`  
account balance 帐户余额；帐户结余 e \Qys<2r  
account book 帐簿 Dck/Ea  
account collected in advance 预收款项 aEN`
 `  
account current book 往来帐簿 %O`@}Tg  
account of after-acquired property 事后取得的财产报告 /1EAj  
account of defaulter 拖欠帐目 qA[lL(
 
account payable 应付帐款 gBqDx|G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vzSb(  
account receivable 应收帐款 `Na()r$T  
account receivable report 应收帐款报表 g@#he95 }  
account statement 结单；帐单；会计财务报表 +RJ{)Nec  
account title 帐户名称；会计科目 S
WrTM  
accountant's report 会计师报告 `bQ_eRw}  
Accountant's Report Rules 会计师报告规则 ?("O.<
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 *aCL/:  
Accounting Arrangements 《会计安排》 Xmr}$<<=  
accounting basis 会计基础 MT/jpx  
accounting by Official Receiver 破产管理署署长呈交的帐目 jC&fnt,O  
Accounting Circular 《会计通告》 Ql{#dcRx  
accounting class 会计类别 6!_Wo\_%  
accounting date 记帐日期；会计结算日期 SrKitSG  
accounting for money 款项核算 uq3pk3 )W9  
Accounting Officer 会计主任 _UVpQ5pN  
accounting period 会计报告期；会计期 ob>)F^.iS  
accounting policy 会计政策；会计方针 UPH#~D!  
accounting practice 会计惯例 ins(RWO  
accounting principle 会计准则 _%Z.Re  
accounting record 会计记录 \=0;EI-j  
accounting report 会计报告 6La[( )  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 QVjHGY*R  
Accounting Society of China 中国会计学会 ^(JrOh'  
accounting statement 会计报表 `%Fp'`ZM$8  
accounting system 会计制度；会计系统 R%.`h  
accounting transaction 会计事项；帐务交易 {($bzT7c  
accounting treatment 会计处理 vYRY?~8 C  
accounting year 会计年度 qe.QF."y  
accretion 增值；添加 cH&)Iz`f  
accrual 应计项目；应累算数目 StJb-K/_cL  
accrual basis 应计制；权责发生制 -`'|z+V  
accrual basis accounting 应计制会计；权责发生制会计 N|i>|2EB  
accrue 应累算；应计 !` 1h *}  
accrued benefit 应累算利益 eV"%(<{  
accrued charges 应计费用 i\CA6I  
accrued cumulative preference share dividend 应累算的累积优先股股息 nZioFE}  
accrued expenses 应累算费用 wNi%u{T  
accrued interest payable 应付利息；应计未付利息 OH@"]Nc~  
accrued interest receivable 应收利息；应计未收利息 "-f]d~P>  
accrued right 累算权益 k^}[+IFJ  
accruing profit 应累算的利润 pwN2Nzski  
accumulated fiscal reserve 累积财政储备 l`\L@~ln  
accumulated profit 累积利润；滚存溢利 d.f0OhQ  
accumulated reserve 累积储备 \~#\ [r_  
accumulation of surplus income 累积收益盈余 [R4#bl  
acquired assets 既得资产 yepRJ%mp  
acquisition 收购；购置；取得 cB,^?djJ3  
acquisition cost 购置成本 CzV;{[?~;  
acquisition expenses 购置费用 z#+WK|a  
acquisition of 100% interest 收购全部股权 [h-6;.e  
acquisition of control 取得控制权 wKpGJ& {  
acquisition of fixed assets 购置固定资产 .OJGo<#$f  
acquisition of shell “买壳” 0se%|Z|8  
acquisition price 收购价 >Cr"q*  
act of God 天灾 q]{gAGe~  
acting partner 执事合伙人 s{dm,|?Jl,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~k34#j:J65  
active partner 积极参与的合伙人 IGTO|sT"  
active trading 交投活跃 ()6%1zCO  
actual circulation 实际流通 A'w+Lc.2  
actual cost 实际成本 tEL;,1  
actual expenditure 实际开支；实际支出
]L~z9)  
actual income 实际入息；实际收入；实际收益 }4>u_)nt  
actual market 现货市场 nC3+Zka  
actual price 现货价；实际价格 jN+`V)p  
actual profit 实际利润 ).kU7;0  
actual quotation 实盘；实际价位；实际报价 {APfSD_4  
actual year basis 按实际年度计算 O ?T~>|  
actuals 实货 -=lm`X<:  
actuarial investigation 精算调查 b]]k\b  
actuarial principle 精算原则 .!~ysy  
actuarial report 精算师报告 Mg\588cI  
Actuarial Society of Hong Kong 香港精算学会 Hs)]  
actuarial valuation 精算师估值 r)S:=Is5  
actuary 精算师 Mh`^-*c?  
ad referendum agreement 暂定协议；有待覆核的协定 7ZI{A*^vB  
ad valorem duty 从价税；按值征税 ]MYbx)v)  
ad valorem duty system 从价税制 ;d<XcpK}  
ad valorem fee 从价费 r^"o!,H9q  
ad valorem tariff 从价关税 EG\L]fmD  
additional allowance 额外免税额 Sp[9vlo8  
additional amount for unexpired risk 未过期风险的额外款额 $MasYi
 
additional assessable profit 补加应评税利润 HZ<#H3_ix  
additional assessment 补加评税 il>+jVr  
additional commitment 额外承担 :(enaHn#~  
additional commitment vote 额外承担拨款 q2 7Ac;y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W4 q9pHQ  
additional dependent parent allowance 供养父母额外免税额 _,^f,W
O~  
additional provision 额外拨款 5tv*uz|fv  
additional stamp duty 附加印花税 GYw/KT~$  
additional tax 补加税罚款；补加税款 u|23M,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 c+{XP&g8_J  
adjudged bankrupt 被裁定破产 V.3#O^S  
adjudicated bankrupt 裁定破产人 ybJa:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,;6%s>Cvd(  
adjudication of bankruptcy 裁定破产；宣告破产 m@nGXl'!  
adjudication of insolvency 裁定无力偿还债务 fyUW;dj
 
adjusted actual 经调整的实数；调整后的实数 d '2JMdbc  
adjusted current assets 经调整的流动资产；调整后的流动资产 :C;fEJN  
adjusted figure 经调整的数字；调整后的数额 (NUX
K  
adjusted liabilities 经调整的负债；调整后的负债 f]1 $`  
adjusted loss 经调整的亏损；调整后的亏损 >kAJS??  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 =O8YU)#  
adjusted profit 经调整的利润；调整后的利润 #~j$J  
adjusted surplus 经调整的盈余额；调整后的盈余额 4`~OxL  
adjusted value 经调整的价值；调整后的价值 gs2qLb  
adjustment 调整；修订；理算〔保险〕 R@WW@ Of  
adjustment centre 调剂中心 C|
}yE;*a  
adjustment lag 调整过程的时间差距；调整时差 {;bec%pq0  
adjustment mechanism 调整机制 w+rw<,u%  
adjustment of loss 亏损调整 8;=?F>]xn  
adjustment process 调整过程；调整程序 W=2.0QmW  
adjustment range 调整幅度 bY`Chb.  
administered exchange rate 受管制汇率 |\B\IPs{%'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |QzJHP @  
administration expenses 行政费用 ,=!s;+lu{  
administration fee 手续费；行政费 ZHen:  
administration in bankruptcy 破产管理 f~d=1
  
administration order 遗产管理令 .~'q yD2V  
administrator 管理人；遗产管理人 Ge$&k  
administrator of the estate 遗产管理人 NO*~C',cI/  
admission of debt 债项承认书 _)-2h[  
admission of proof 接纳债权证明 y3*IF2G  
advance 放贷款项；垫付款项；预支款项；预付款项 fo}@B&=4  
advance account 暂支帐目；预付款帐户 JBQ>"X^  
advance compensation 预付补偿金 N0fE*xo  
advance from shareholder 股东垫款 yMNOjs'c {  
advance pending reimbursement 预支以待日后付还 FIn)O-<  
advanced economy 先进经济体系 $.DD^ "9  
advancement 预付；预付财产 l$BKE{rg  
advances warrant 垫款令 3!;o\bgK  
advancing 贷出 *y"|/_ *  
adverse balance 逆差 O'SxTwO  
adverse exchange 逆汇 >y+j!)\  
advertisement addressed to shareholders 在报章刊登的致股东通告 s5 Fn("h]n  
advice for collection 托收通知书 p38s&\-kEN  
advice of drawing 提款通知书；汇票通知书 L%9yFg%u  
advice of payment 付款通知 IKp(KlA  
Advisory Committee [Securities and Futures Commission] |q o3 E  
谘询委员会〔证券及期货事务监察委员会〕 hQSJt[8My  
Advisory Committee on Diversification 经济多元化谘询委员会 -eSI"To L<  
affidavit 誓章；遗产申报誓章 6O5E4=  
affidavit of no receipt 述明无收款的誓章 i\36 s$\  
affiliate 联号；联营公司；附属公司 YVHDk7s  
affiliated company 附属公司；联号；联营公司 VyU!r* o  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 r'}#usB(  
affordability 负担能力 r~;.8
qs  
African Development Bank [AfDB] 非洲开发银行 .hvn/5s  
after-acquired property 事后取得的财产 t[%=[pJHW  
after-hours dealing 市后交易 fZd~},X  
after-tax profit 税后盈利；税后利润；税后溢利 :+DAzjwO<  
agency agreement 代理协议 
'U`I  
agency expenses 代理机构的开支 DF#WQ8?$]  
agency fee 代理费 h^9Ne/s~  
Agency Law 《代理法》 (K"t</]  
agent 代理人；承销人 nDC5/xB  
agent of company 公司代理人 gp'n'K]  
agent's fee 代理人费；经纪费 gvZLW!={  
aggregate 总计；总数；总体数字 Us9$,(3  
aggregate amount 总款额；总额 BJ/#V)  
aggregate assets and liabilities 总体资产与负债 9.goO|~B~  
aggregate at constant price 按固定价格计算的总体数字 DA4!-\bt@  
aggregate demand 总需求 J! eVw\6  
aggregate gross position 总持仓量 nfvs"B;  
aggregate limit 总限额 Z.LF5ur  
aggregate of salaries tax 合计薪俸税 S67T:ARS  
aggregate performance 总体表现；总体业绩 a-TsD}'X  
aggregate supply 总体供应 Y@'1}=`J  
aggregate surplus 总盈余 P3XP=
G`E  
aggregate total 整体总额 ~w%Z Bp  
aggregate value 总值；合计价值 ,v1-y ?kB  
aggregated basis 合计基准 _jb"@TY  
aggregated net chargeable income 合计应课税入息实额 48%a${Nvvj  
aggregation 合并计算；合计；总和 Ah2XwFg?  
aggregation of incomes of husband and wife 夫妇入息合并计算 T{K+1SPy4  
aggregation of property 财产的总和 aEZn6k1  
agio 差价；贴水 +FVcrL@  
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》 l:+pO{7L  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {_MU0=7c\  
《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》 '*p-`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment cfe[6N  
《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》 =Jl1D*B*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1J*wW# e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 W%Zyt:H`  
agreement for a settlement 授产协议 Zk;;~ESOU  
agreement for assignment 转让协议 <^ )0M  
agreement for sale 售卖协议；买卖协议 Iei4yDv ;  
agreement for sale and purchase 买卖协议 J&:0ytG  
agreement for the payment of interest 支付利息协议 XWy iS\  
agreement for the repayment of money 还款协议 v:T` D  
agreement of reinsurance 再保险协议 8UL:C?eY  
Agricultural Bank of China 中国农业银行 .}y Lz  
air passenger departure tax 飞机乘客离境税 U14dQ=~b/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $l[*Y  
airport tax 机场税 1@qb.9wZ6  
alcohol duty 酒精税 +Vf|YLbhJ  
alienation 让与；让渡；转让 .r*b+rc;]  
alimony 生活费；赡养费 U ._1'pW  
All Ordinaries Index [AOI] 所有普通股指数 M[*:=C)H  
all risks 全险；综合险 s9GPDfZ  
All Sales Record for Stock Market 《股票市场成交报告》 TAC\2*bWje  
Allied Capital Resources Limited 新联财务有限公司 @%cJjZ5y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 s3kEux^  
allocation letter 拨款信件 mg,f>(  
allocation of fund 分配款项；预留款项 .y2<2eW  
allocation of profit 利润分配；溢利分配 !V-SV`+X  
allocation warrant 拨款令 &Y=NUDt_  
allotment 分配；配股 fR[!=-6^f  
allotment notice 股份配售通知；配股通知 ujWHO$uz!  
allotment of shares 股份分配 u#UeJuO  
allowable 可获宽免；免税的 K((Kd&E  
allowable business loss 可扣除的营业亏损 quUJ%F  
allowable expenses 可扣税的支出 ti#sh{t  
allowance 免税额；津贴；备抵；准备金 ];2eIe   
allowance for debts 债项的免税额 r
qh,BkQ0t  
allowance for depreciation by wear and tear 耗损折旧免税额 QBn>@jq  
allowance for funeral expenses 殡殓费的免税额 Yh%wf3 UEO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %Z5k8  
allowance for repairs and outgoings 修葺及支出方面的免税额 jh0$:6 `C  
allowance to debtor 给债务人的津贴 nG*6ic  
alteration of capital 资本更改 ]D-4
8o0  
alternate trustee 候补受托人 XP;&iZJ  
amalgamation 合并 YXg uw7%\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eB@i)w?@o  
ambit of charges 征税范围；收费范围 ?Ru`ma\;  
amended valuation 经修订的估值 ^{K8uN7  
American Commodities Exchange 美国商品交易所 aQ
mL=9  
American Express Bank Limited 美国运通银行 d=KOV;~);  
American Stock Exchange 美国证券交易所 \j;uN#)28  
amortization 摊销 CGe'
z  
amount due from banks 存放银行同业的款项 lM1!2d'P  
amount due from banks abroad 存放海外银行同业的款项 !^fJAtCN]  
amount due from holding companies 控股公司欠款 \
mu9ikZ<  
amount due from local banks 存放本港银行同业的款项 ,]{NZ9  
amount due to banks 银行同业的存款 7~

Ga>BK  
amount due to banks abroad 海外银行同业的存款 yl ;'Ru:  
amount due to holding companies 控股公司存款 ^[Er%yr0  
amount due to local banks 本港银行同业的存款 eo_T.q  
amount due to outport banks 外埠银行同业的存款 4vQHr!$Ep  
amount for note issue 发行纸币的款额 Fi/G, [q  
amount of bond 担保契据的款额 |O9=C`G_  
amount of consideration 代价款额 Mqtp}<*@-  
amount of contribution 供款数额 +r!h*4  
amount of indebtedness 负债款额 BD0-v`  
amount of principal of the loan 贷款本金额 fDqXM;a"  
amount of rates chargeable 应征差饷数额 2,;t%GB  
amount of share capital 股本额 !Cy2>6v7  
amount of sums assured 承保款额 D5m\u$~V  
amount of variation 变动幅度 RZtL<
2.@  
amount of vote 拨款数额 uY~A0I5Z  
amount payable 应付款额 Bw=[g&+o1@  
amount receivable 应收款额 g&vEc1LNo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~&/Gx_KU  
analysis 分析 .>'Z9.Xnk  
ancillary risk 附属风险 9h(hx7]  
annual account 周年帐目；周年帐目报表；年度决算；年结 dJ^`9W  
annual accounting date 年结日期 %Nn'p"  
annual allowance 每年免税额；年积金；年度津贴；年津 !m|%4/ M@  
annual balance 年度余额 7 f*_  
annual disposable income 每年可动用收入 <"+C<[n.  
annual estimates 周年预算 ZO1J";>u  
annual fee 年费 E\S&} K,s  
annual general meeting 周年大会 bN&da [K  
annual growth rate 年增率；每年增长率 a!K;8#xc  
annual long-term supplement 长期个案每年补助金 \-0`%k"&  
annual pensionable emolument 可供计算退休金的年薪 _MEv*Q@o  
annual report 年报 %S#"pKE6R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \
veL5  
annual return 周年报表；周年申报表；每年报税表格 8vw]u_e  
Annual Return Rules 《周年报表规则》 Xt84Evo  
annual review of consumer prices 每年消费物价回顾 KxwLKaImI  
annual roll-forward basis 逐年延展方式 .Cus t  
annual salary 年薪 \8D~,$,``|  
annual statement 年度报表；年度决算表 ,R =VzP&  
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 k>CtWV5B  
annuitant 年金受益人 3Q}Y?rkJ5  
annuity 年金 *$$V,6O.  
annuity contract 年金合约 K-u/q6ufK  
annuity on human life 人寿年金 B,Brmn  
antecedent debt 先前的债项 B^?XE(.  
ante-dated cheque 倒填日期支票 i=oa"^c4  
anticipated expenditure 预期开支 o{LFXNcg[  
anticipated net profit 预期纯利 EvmmQ  
anticipated revenue 预期收入 { bn#:75r  
anti-inflation measure 反通货膨胀措施 !?*!"S-Sl  
anti-inflationary stance 反通货膨胀立场 AZy2Pu56  
apparent deficit 表面赤字 [;Ac
V73  
apparent financial solvency 表面偿债能力 }AqD0Qd2Hj  
apparent partner 表面合伙人 $SVGpEw  
application for personal assessment 个人入息课税申请书 )+,jal^7  
application of fund 资金应用 h,'+w  
application to release as liquidator and to destruct the books of accounts and documents CM1a<bV<  
申请免除清盘人职务及毁灭帐簿与文件 V^+:U>$w  
appointed actuary 委任精算师 yo,!u\^x  
appointed auditor 委任核数师；委任审计师 r&sOM_BUF  
appointed trustee 委任的受托人 Q$L(fHkw  
appointer 委任人 n;`L5  
apportioned pro rata 按比例分摊 5z ^UQq  
apportionment 分配；分摊 ]?`p_G3O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x 4</\o  
apportionment formula 分摊方程式 z44~5J]  
apportionment of estate duty 遗产税的分摊 SYPMoE!U
:  
appraisal 估价；评估 3&fFIab9  
appreciable growth 可观增长 H;|:r[d!  
appreciable impact 显着影响 |uBC0f  
appreciable increase 可观增长 a&"*UJk<?  
appreciation 增值；升值 H`lD@q'S  
appreciation against other currencies 相对其他货币升值 f;H#TSJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oD@jtd>b%  
appreciation tax 增值税 rI+w1'
;C1  
appropriation 拨款；拨用；拨付 D])YP0|}  
appropriation account 拨款帐目 >?eTbtP  
Appropriation Bill 拨款法案 Pm(:M:a  
appropriation-in-aid system 补助拨款办法 uE`|0  
approved assets 核准资产 GPLt<K!<#  
approved basket stock 认可一篮子证券 '2$!thm  
approved budget 核准预算 oK:P@V6!  
approved charitable donation 认可慈善捐款 %H@76NvEz  
approved charitable institution 认可慈善机构 E2H
<{Q   
approved currency 核准货币；认可货币 WcO,4:  
approved estimates 核准预算 X\2hKUkT  
approved estimates of expenditure 核准开支预算 ko2j|*D6@~  
approved overseas insurer 核准海外保险人 ]=VS~azZ5  
approved overseas trust company 核准海外信托公司 .4FcZJvy  
approved pooled investment fund 核准汇集投资基金 XuoEAu8]  
approved provident fund scheme 认可公积金计划 |;m`874  
approved provision 核准拨款 /8t+d.r;/  
approved redeemable share 核准可赎回股份 \nAHpF  
approved regional stock 认可地区性证券 2U
`W[  
approved retirement scheme 认可退休金计划 hUvuq,LH_  
approved subordinated loan 核准附属贷款 >-5Gt  
arbitrage 套戥；套汇；套利 SuH.lCF-g  
arbitrageur 套戥者；套汇者 M6iO8vY  
arbitrary amount 临时款项 / &D$kxz  
arrangement 措施；安排；协定 \R\@t]>Y  
arrears 欠款 L2.`1Aag  
arrears of pay 欠付薪酬 D#Yx,`Ui  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ij}F<ZgZG  
articles of association 组织章程；组织细则；组织章程细则 zZ"U9!T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )]c3bMVE-  
ascertainment of profit 确定利润 s[2ZxCrCw  
"Asia Clear" “亚洲结算系统” )1nCw  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]'!xc9KGR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~gWd63%8x  
Asian Development Fund [ADF] 亚洲发展基金 apD=>
O  
Asian dollar bond 亚洲美元债券 o?mXxL)  
Asian dollar market 亚洲美元市场 Tb1}XvZ  
Asian dollar rate 亚洲美元利率 0
$L0fhw.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 tb?F}MEe  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z<|_+7T  
asked price 沽盘；喊价；索价；卖方报价 R 4$Q3vcH  
assessable income 应评税入息 +i@yZfT  
assessable loss 应评税亏损 5Sjr6l3Vq8  
assessable profit 应评税利润 tG2OVRx8u  
assessable value 应评税值 ' q<EZ{  
assessed profit 估定利润 \btR^;_\A  
assessed value 经评估价值 #>m, Cm  
assessment 评税；评定；估价；评税单  ;[KriW  
assessment number 评税编号；估价编号 `o8{qU,*]N  
assessment of additional tax 补加税评税 =6Sj}/  
assessment of performance 业绩评估；实绩评价 Wd` QpW  
Assessor 评税主任 CnSX  
asset price bubbles 资产价格泡沫 Xvj=*wg\Y  
asset-backed securities 具资产保证的证券 q bZ,K@0  
assets accretion 资产增值 ?(/j<,m^  
assets and liabilities 资产与负债 mDF"&.(j  
assets betterment statement 资产递增表；资产改进表 $rpTs?j*K$  
assets lending 实物放款；有抵押贷款 ]r6BLZ[%  
assets of the company passing on the death 死者去世时转移的公司资产 leES YSY:  
assets pledged as security for liabilities 用作负债抵押的资产 ke9QT#~p!-  
assets portfolio 资产投资组合 ;j>Vt?:Pw  
assets price 资产价格 v=.z|QD^1  
assets quality 资产质素 &H4uvJ_<  
assets realization 资产变现 ?)mhJ/IT  
assets refinancing arrangement 资产再集资安排 _@/C~  
assets securitization 资产证券化 _h1 HuL  
assets situated outside Hong Kong 在香港以外地方的资产 MO~~=]Y'  
assets stripping 削减资产；拆卖资产 C?60`^  
assets value 资产值 +eBMn(7Cgv  
assignee 承让人 A!ioji+{[  
assignment 转让；转让书；转让契 JU'WiR bcb  
assignment of interest 权益转让 d]7|v r]  
assignment of letters patent and trade mark 专利证书及商标转让 tSb?]J  
assignment of property 物业转让；物业转让书 uqa4&2(I=j  
assignment right 转让权 wAu[pWD'6;  
assignor 转让人 JXL9Gge  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 d2A wvP  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 I>H;o{X#  
associate member 附属会员 )ew[ Ak|  
associated body corporate 相联法人团体 &8]#RQy{f  
associated company 相联公司；联属公司 UEEBWzH  
associated corporation 相联法团 xz"Z3B  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ke}Y
2sB  
公认会计师公会〔英国〕 r}oURy,5  
Association of Futures Exchange Brokers 香港期货经纪协会 4FIV  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 T,WKoB  
association of underwriters 承保人组织 MjQ[^%lfL  
assumption of control 接管 QOT)x4!)  
assurance 担保；保险；转易；转易书 Z#4JA/c!  
assurance of interest 权益的转易 r*6"'W>c6  
at 19XX price 按一九ＸＸ年价格计算 % QPWw~}:  
at a discount 按赔价计算；按贴水价格计算；打折扣 BEXQTM3])I  
at a premium 按溢价计算；按升水价格计算 `!nJS|  
at call 通知付款；按通知 9U|<q  
at constant market price 按固定市价计算 }{&ln  
at constant price 按固定价格计算 Bn~\HW\Lh  
at cost 按成本计算  's>#8;X  
at current market price 按当时市价计算；按现时市价计算 DHm[8 Qp  
at current price 按当时价格计算；按现时价格计算 ~JwpNJs  
at factor cost 按要素成本计算；按生产要素成本计算 ~*7O(8  
at money-of-the-day price 按付款当日价格计算 Jt2,LL:G  
at or better 按指定或较佳价位〔买卖指令〕 3tT|9Tb@  
at par 按面值计算；平价 ` URSv,(  
at sight 见票即付 TsaW5ho<p  
at the close 按收市盘 +X:J]-1)  
at the opening 按开市盘 K,eqD<  
attestation 见证；见证条款 U#;51_  
at-the-money option 平价期权 _/,SZ-C#L4  
attorney 受权人；受托代表人 NZo<IKD$  
attornment 新拥有人承认书 oe(9mYWKa6  
attributable profit 可归属利润 X~v4
"|a  
attributable share value 可归属股份价值 5c:'>  
Auckland Stock Exchange 奥克兰证券交易所 IjG5X[@  
auction 拍卖
cq
*p9c  
auctioneer 拍卖商 lo+xo;Nd  
audit 审计；核数 `E
3:;|  
Audit Commission 审计署 p!+L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "_K}rI6(t  
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〕 ^oQekga\l  
audit review 帐目审查 Dq/3E-y5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 C9<4~IM w  
audited account 审计帐目；经审计的帐目 45x,|h[F{5  
audited annual account 经审计的周年帐目 SkiJpMN  
audited balance sheet 经审计的资产负债表 L]k*QIn:h  
auditor 核数师；核数主任；审计师 8To7c  
auditor's certificate 核数师证明书；审计师证明书 Mn]}s:v  
auditor's report 核数师报告；审计师报告 2c}B  
Aussie bond 澳元债券 44|deE3Z  
austerity budget 紧缩预算 8#+`9GI  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 wL'oImE  
Australia All Ordinaries Index 澳洲所有普通股票指数 94Xjz(  
Australian Dollar [AUD] 澳元 Bj@x$v#/^  
Australian Options Market 澳大利亚期权市场 X_D6eYF  
Australian Securities Commission 澳洲证券事务监察委员会 >9-Dd)<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0jBKCu  
Australian Stock Exchange 澳大利亚证券交易所 MWBXs75I  
Austrian Schilling [ATS] 奥地利先令 W`#gpi)7N  
authentication 认证；鉴证 RK?jtb=&A  
authority to purchase 委托购买证；委购书 xN6?yr  
authorization 认可；核准；授权；授权书 It%T7 X#  
authorization by direction 指示授权 o;3j:#3 |  
authorization by instruction 指令授权 fO*)LPen.z  
authorization by warrant 令状授权 " Wp   
authorization of unit trust 单位信托的认可 <O;&qT*b  
authorized agent 指定代理人 }dy9IH  
authorized capital 法定资本 A?e,U,  
authorized clerk 出市员 F(deu^s%{  
authorized dealer 认可交易商 6hZ.{8e0  
authorized financial institution 认可财务机构 YVoao#!  
authorized fund 认可基金 ('=Z}~  
authorized fund house 获授权的基金公司；认可基金公司 ytEQ`  
authorized institution 认可机构 Iq+2mQi*/k  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 I?^aCnU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &a.']!$^"  
authorized insurer 获授权保险人；获认可承保人 $( S*GF$S  
authorized investment 特准投资项目 .+OB!'dDK^  
authorized person 获授权人 Truc[A.2Z  
authorized representative 获授权代表 Zw+=ng.q?  
authorized share capital 法定股本 8pqs?L@W  
automated quotation system 自动报价系统 Gc wt7~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ri:,q/-  
自动交易系统〔香港期货交易所有限公司〕 '}_=kp'X  
automatic adjustment mechanism 自动调整机制 )&>L !,z  
automatic adjustment system 自动调整系统  q$F)!&  
Automatic Clearing House 自动票据交换所 (}G!np  
automatic exchange rates accumulation system 自动化汇率累集系统 Ddb-@YD&+0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 4iwf\#  
automatic teller machine [ATM] 自动柜员机 v{r1E]rY  
autopay 自动转帐 iecWa:('  
available assets 可用资产 /^Y[*5  
available fiscal reserve 现存财政储备
}7%9}2}Iw  
available profit 可用利润 E-^2"j>o  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 yX`#s]M  
average 平均；平均数；海损 MZ WmlJ   
average basic salary 平均基本薪金 Y,'%7u  
average consumer expenditure 平均消费开支；一般消费开支 E${J  
average cost 平均成本 6.[)`iF+#  
average cost of land production 增辟土地平均成本 ?H`j>]%&  
average daily turnover 平均每日成交额 6F(hY !}5  
average daily wage rate 平均每日工资率 guU=NQZ  
average expenditure pattern 平均开支模式 $(3uOsy   
average growth rate 平均增长率 [P{a_(
 
average net fixed assets 固定资产平均净值 )AI?x@  
average of relatives 相对价格平均数 "TfI+QgLF  
average price 平均价格 [,rn3CA  
average propensity to consume 平均消费倾向；一般消费倾向 (Izf L1  
average propensity to save 平均储蓄倾向；一般储蓄倾向 %y
fE7UPS]  
average rate 平均率 Y3k[~A7X  
average revenue 平均收入；平均收益 e gI&epN  
average stock 平均库存；平均存货 e9 *lixh  
average yearly rent 平均年租 E:)Cp  
avoidance of double taxation 避免双重课税 LX\)8~dp  
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 \%TyrY+`K  
J#''q"rZ  
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