一些有用的会计术语(也不知道发的地方对不对)A

A:  AmcC:5  
A share Ａ股；甲类股份 c!Dc8=nE0m  
abatement of tax 减税；减扣免税额 ~HmxEk9  
ABN AMRO Bank N.V. 荷兰银行 t3b@P4c\  
above-the-line expenditure 线上项目支出；经常预算支出 PLdn#S}.  
above-the-line receipt 线上项目收入；经常预算收入 RUGv8"j  
ABSA Asia Limited 南非联合亚洲有限公司 aFY u}kl  
absolute change 绝对数值变更  KG8W8&q  
absolute expenditure 实际开支 fg&eoI'f  
absolute guideline figure 绝对准则数字 \

.<KA  
absolute interest 绝对权益 >]&X ^V%Q#  
absolute order of discharge 绝对破产解除令 |^GyH$.  
absolute profit margin 绝对利润幅度 XP?*=Z]  
absolute value 实值；绝对值 </s,pe79B  
absolutely vested interest 绝对既得权益 v <Hb-~  
absorbed cost 已吸收成本；已分摊成本 z[9UQU~x?  
absorption 吸收；分摊；合并 I:$"E% >=  
absorption rate 吸收率；摊配率；分摊率 {QQl$ys/  
ACB Finance Limited 亚洲商业财务有限公司 #$'FSy#  
acceptable form of reciprocity 合理的互惠条件 V1utUGJV  
acceptable rate 适当利率；适当汇率 2dbRE:v5  
acceptance agreement 承兑协议 6I|A-h  
acceptance for honour 参加承兑 J%Mnjk^_\S  
acceptor 承兑人；接受人；受票人 'RTtE  
acceptor for honour 参加承兑人 QCpM|,drS  
accident insurance 意外保险 3t(c_:[%  
Accident Insurance Association of Hong Kong 香港意外保险公会 |J3NR`-R  
accident insurance scheme 意外保险计划 (C S8(C4[  
accident year basis 意外年度基准 OM:v`<T!z  
accommodation 通融；贷款 3nFt1E   
accommodation bill 通融票据；空头票据 EJm4xkYLj1  
accommodation party 汇票代发人 E4HU 'y~  
account balance 帐户余额；帐户结余 &q>zR6jne  
account book 帐簿 |LmSWy*7  
account collected in advance 预收款项 p=gX!4,9<  
account current book 往来帐簿 S " pI  
account of after-acquired property 事后取得的财产报告 k
uKa8c  
account of defaulter 拖欠帐目 -BhTkoN)  
account payable 应付帐款 s@!$='|  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <KQ(c`KW7  
account receivable 应收帐款 U7H9/<&o  
account receivable report 应收帐款报表 Qn=$8!Qqa  
account statement 结单；帐单；会计财务报表 ndi+xaQtG  
account title 帐户名称；会计科目 #ia;- 3  
accountant's report 会计师报告 #a,9B-X  
Accountant's Report Rules 会计师报告规则 ({[,$dEa;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #I%s3  
Accounting Arrangements 《会计安排》 WY>Knp=  
accounting basis 会计基础 M"wue*&  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q~Ea8UT.#  
Accounting Circular 《会计通告》 nvyB/  
accounting class 会计类别 8;n_TMb  
accounting date 记帐日期；会计结算日期 6E^~n  
accounting for money 款项核算 *H2]H@QHN  
Accounting Officer 会计主任 g1|w?pI1  
accounting period 会计报告期；会计期 _H\<[-l  
accounting policy 会计政策；会计方针 ebM{OI  
accounting practice 会计惯例 ctJ&URCi#  
accounting principle 会计准则 -t3i^&fj8  
accounting record 会计记录 3&*'6D Tg  
accounting report 会计报告 tZho
)[1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]J@/p:S
>  
Accounting Society of China 中国会计学会 P!<[U!<hH  
accounting statement 会计报表 ,rO[mNk9@  
accounting system 会计制度；会计系统 Z[ZDQ o1  
accounting transaction 会计事项；帐务交易 k4y}&?$B  
accounting treatment 会计处理 rK|*hcy  
accounting year 会计年度 va,~w(G  
accretion 增值；添加 'HaD~pa  
accrual 应计项目；应累算数目 4JO@BV>t  
accrual basis 应计制；权责发生制 +jV_W
z  
accrual basis accounting 应计制会计；权责发生制会计 mEDpKWBk  
accrue 应累算；应计 edpW8eND  
accrued benefit 应累算利益 g>0vm2|  
accrued charges 应计费用 c K<)$*  
accrued cumulative preference share dividend 应累算的累积优先股股息 P))^vUt~  
accrued expenses 应累算费用 FFzH!=7T?  
accrued interest payable 应付利息；应计未付利息 rC }}r!!  
accrued interest receivable 应收利息；应计未收利息 (vyz;Ob  
accrued right 累算权益 oNYZIk:  
accruing profit 应累算的利润 (?Q|s,  
accumulated fiscal reserve 累积财政储备 `s/?b|,  
accumulated profit 累积利润；滚存溢利 YQVcECj  
accumulated reserve 累积储备 K=\&+at1  
accumulation of surplus income 累积收益盈余 Ijedo/  
acquired assets 既得资产 GdA
.g w  
acquisition 收购；购置；取得 j_Nm87i]  
acquisition cost 购置成本 n1J]p#nCa.  
acquisition expenses 购置费用 U^_D|$6  
acquisition of 100% interest 收购全部股权 _gV8aH ZyM  
acquisition of control 取得控制权 G[z .&l  
acquisition of fixed assets 购置固定资产 '%7 Bxof  
acquisition of shell “买壳” X")|Uw8Kl/  
acquisition price 收购价 xsP4\C>  
act of God 天灾 /A07s[L  
acting partner 执事合伙人 LmLGki$w  
active market 买卖活跃的市场；交投畅旺的市场；旺市 HL8eD^  
active partner 积极参与的合伙人 ;j'Daupt;=  
active trading 交投活跃 M_1;$fWq  
actual circulation 实际流通 xRxy|x[  
actual cost 实际成本 Lj 8<'"U#  
actual expenditure 实际开支；实际支出 ISNcswN#  
actual income 实际入息；实际收入；实际收益 <P4FzK  
actual market 现货市场 :.nRN`e  
actual price 现货价；实际价格 EzT`,#b  
actual profit 实际利润 Ly #_?\bn  
actual quotation 实盘；实际价位；实际报价 AsxD}Nw[Z*  
actual year basis 按实际年度计算 ?R'Y?b  
actuals 实货 ]U_
ec*a  
actuarial investigation 精算调查 ^T079=$5  
actuarial principle 精算原则 \}dyS8  
actuarial report 精算师报告 OW5t[~y]  
Actuarial Society of Hong Kong 香港精算学会 id,NONb\  
actuarial valuation 精算师估值 Ge \["`;i  
actuary 精算师 6/Y1 wu  
ad referendum agreement 暂定协议；有待覆核的协定 G|4^_`-  
ad valorem duty 从价税；按值征税 G+WM`:v8%  
ad valorem duty system 从价税制 >l5u54^3K  
ad valorem fee 从价费 Yl({)qK{  
ad valorem tariff 从价关税 ;=~Xr"(/z  
additional allowance 额外免税额 k1}hIAk3u  
additional amount for unexpired risk 未过期风险的额外款额 2<r\/-#pU  
additional assessable profit 补加应评税利润 9- )qZ  
additional assessment 补加评税 @*O?6>  
additional commitment 额外承担 yoS? s  
additional commitment vote 额外承担拨款 K*vU5S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $8=@R'  
additional dependent parent allowance 供养父母额外免税额 wk$,k  
additional provision 额外拨款 (! KG)!  
additional stamp duty 附加印花税 ;ojiJ?jU  
additional tax 补加税罚款；补加税款 Qvqqvk_tv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ` \ZqgX4  
adjudged bankrupt 被裁定破产 iHBB,x  
adjudicated bankrupt 裁定破产人 ?<%=
: Yh  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 j]5WK_~M  
adjudication of bankruptcy 裁定破产；宣告破产 ZFxLBb:  
adjudication of insolvency 裁定无力偿还债务 EX "|H.(  
adjusted actual 经调整的实数；调整后的实数 ,YLF+^w-  
adjusted current assets 经调整的流动资产；调整后的流动资产 P+(i^=S  
adjusted figure 经调整的数字；调整后的数额 ^[q /Mw  
adjusted liabilities 经调整的负债；调整后的负债 S
~yR5cb  
adjusted loss 经调整的亏损；调整后的亏损 j8$Zv%Ca%  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 @;^Y7po6u  
adjusted profit 经调整的利润；调整后的利润 #&Is GyU  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~[W#/kd1n  
adjusted value 经调整的价值；调整后的价值 JK)qZ=  
adjustment 调整；修订；理算〔保险〕 &|o$=Ad  
adjustment centre 调剂中心 WeJ@xL  
adjustment lag 调整过程的时间差距；调整时差 ?6N3tk-2  
adjustment mechanism 调整机制 !a-b6Aa  
adjustment of loss 亏损调整 eSy(~Y
 
adjustment process 调整过程；调整程序 m&Yi!7@(  
adjustment range 调整幅度 ,.mBJSE3  
administered exchange rate 受管制汇率 *yaw$oB  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wWjG JvJ  
administration expenses 行政费用 w#y2_  
administration fee 手续费；行政费 q{' ~+Nq  
administration in bankruptcy 破产管理 vmZ"o9-{#X  
administration order 遗产管理令 q31>uF  
administrator 管理人；遗产管理人 )u} Q:`9  
administrator of the estate 遗产管理人 x\\7G^$<h  
admission of debt 债项承认书 FfFak@H  
admission of proof 接纳债权证明 "8<K'zeS8  
advance 放贷款项；垫付款项；预支款项；预付款项 u=NG6
G  
advance account 暂支帐目；预付款帐户 T0QvnIaP  
advance compensation 预付补偿金 &0 \ ci9o  
advance from shareholder 股东垫款 mOBACTY^  
advance pending reimbursement 预支以待日后付还 K~6e5D7.  
advanced economy 先进经济体系 3MBN:dbQ  
advancement 预付；预付财产 &"E lm  
advances warrant 垫款令 KtN&,C )lJ  
advancing 贷出 N$I03m  
adverse balance 逆差 ?u$u?j|N  
adverse exchange 逆汇 grom\  
advertisement addressed to shareholders 在报章刊登的致股东通告 +}kgQ^  
advice for collection 托收通知书 -j2 (R?a  
advice of drawing 提款通知书；汇票通知书 p3x?[Ww  
advice of payment 付款通知 }VCI=?-  
Advisory Committee [Securities and Futures Commission] {E_{JB~`  
谘询委员会〔证券及期货事务监察委员会〕 p~jlx~1-]  
Advisory Committee on Diversification 经济多元化谘询委员会 VG@};dwbz*  
affidavit 誓章；遗产申报誓章 z~oDWANP  
affidavit of no receipt 述明无收款的誓章 5Jk<xWKj  
affiliate 联号；联营公司；附属公司 Im72Vt:p-  
affiliated company 附属公司；联号；联营公司 JMa3btLy(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 I["j=r  
affordability 负担能力 dJuD|9R  
African Development Bank [AfDB] 非洲开发银行 Fd$!wBL  
after-acquired property 事后取得的财产 !u|Tu4G^  
after-hours dealing 市后交易 ]!"S+gT*C  
after-tax profit 税后盈利；税后利润；税后溢利 =t0tK}Y+4  
agency agreement 代理协议 7(k^a)~PL  
agency expenses 代理机构的开支 sfD5!Z9#1  
agency fee 代理费 Kx`/\u=/  
Agency Law 《代理法》 +Wn&,?3^  
agent 代理人；承销人 %:9oDK  
agent of company 公司代理人 DC4C$AyW r  
agent's fee 代理人费；经纪费 J5p8n
mb  
aggregate 总计；总数；总体数字 &l2TeC@;  
aggregate amount 总款额；总额 .TB"eUy  
aggregate assets and liabilities 总体资产与负债 \_]En43mg  
aggregate at constant price 按固定价格计算的总体数字 H=c`&N7E  
aggregate demand 总需求 ;O#g"8  
aggregate gross position 总持仓量 vp)Vb^K>  
aggregate limit 总限额 I[Ic$ta  
aggregate of salaries tax 合计薪俸税 .K8w8X/3  
aggregate performance 总体表现；总体业绩 S/A1RUt  
aggregate supply 总体供应 k[|~NLB8  
aggregate surplus 总盈余 ixfdO\nU  
aggregate total 整体总额 Y}G_Z#-!  
aggregate value 总值；合计价值 ~f>2U]F>5  
aggregated basis 合计基准 y0bq;(~X~  
aggregated net chargeable income 合计应课税入息实额 @tUoD>f  
aggregation 合并计算；合计；总和 8F5|EpB9M  
aggregation of incomes of husband and wife 夫妇入息合并计算 7:=k`yS,  
aggregation of property 财产的总和 _r Y,}\  
agio 差价；贴水 Y$ Fj2nk+  
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》 hlJpElYf  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /8ynvhF#  
《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》 $9!D\N,}]C  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }M>rE  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 wD\ZOn_J  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment r|<DqTc6l  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 wVl+]zB  
agreement for a settlement 授产协议 e)^j+ l  
agreement for assignment 转让协议 X*eW#|$\  
agreement for sale 售卖协议；买卖协议 `{K_/Cit  
agreement for sale and purchase 买卖协议 L1m{]>{-  
agreement for the payment of interest 支付利息协议 GRqT-/n"  
agreement for the repayment of money 还款协议 pf"<!O[  
agreement of reinsurance 再保险协议 (K..k-o`.  
Agricultural Bank of China 中国农业银行 0$.m_0H  
air passenger departure tax 飞机乘客离境税 kyw/LE3$-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 TbVn6V'  
airport tax 机场税 MmTC=/j  
alcohol duty 酒精税 G5.nPsuM  
alienation 让与；让渡；转让 ,Ds.x@p  
alimony 生活费；赡养费 myFAKRc  
All Ordinaries Index [AOI] 所有普通股指数 Y'VBz{brf  
all risks 全险；综合险 ?Ke eHMu  
All Sales Record for Stock Market 《股票市场成交报告》 _~'+Qe_o$5  
Allied Capital Resources Limited 新联财务有限公司 xJ8%<RR!t  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,zTb<g  
allocation letter 拨款信件 W;6vpPhg#!  
allocation of fund 分配款项；预留款项 tAu4haa4;  
allocation of profit 利润分配；溢利分配 :nY
2O  
allocation warrant 拨款令 h@{_duu  
allotment 分配；配股 E-5_{sc  
allotment notice 股份配售通知；配股通知 {No L  
allotment of shares 股份分配 Mj=$y?d ]  
allowable 可获宽免；免税的 Y.#:HRtg
W  
allowable business loss 可扣除的营业亏损 y3u+_KY-  
allowable expenses 可扣税的支出 bvBHYf:^  
allowance 免税额；津贴；备抵；准备金 _6@hTen`  
allowance for debts 债项的免税额 &;T
J~r#K  
allowance for depreciation by wear and tear 耗损折旧免税额 \G@wp5  
allowance for funeral expenses 殡殓费的免税额 _,74)l1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *u6Y8IL1  
allowance for repairs and outgoings 修葺及支出方面的免税额 ![6EUMx  
allowance to debtor 给债务人的津贴 Z;Rp+X  
alteration of capital 资本更改  $!@\  
alternate trustee 候补受托人
s) O[t  
amalgamation 合并 4\ c,)U}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fU3`v\
X  
ambit of charges 征税范围；收费范围 QYb33pN|  
amended valuation 经修订的估值 }ArpPU :]  
American Commodities Exchange 美国商品交易所 -5l6&Y   
American Express Bank Limited 美国运通银行 SAV%4  
American Stock Exchange 美国证券交易所 /e}#' H   
amortization 摊销 7IlOG~DC  
amount due from banks 存放银行同业的款项 kUx&
pYv  
amount due from banks abroad 存放海外银行同业的款项 abNV4 ,M  
amount due from holding companies 控股公司欠款 qGmNz}4D5  
amount due from local banks 存放本港银行同业的款项 )}%O>%  
amount due to banks 银行同业的存款 2?C`4AR[2H  
amount due to banks abroad 海外银行同业的存款 fQK"h  
amount due to holding companies 控股公司存款 X@)z8
0  
amount due to local banks 本港银行同业的存款 RR;AJ8wd  
amount due to outport banks 外埠银行同业的存款 w9RS)l2FQ  
amount for note issue 发行纸币的款额 {%v-(  
amount of bond 担保契据的款额 |H}m4-+*  
amount of consideration 代价款额 sd#|3  
amount of contribution 供款数额 }V;+l8  
amount of indebtedness 负债款额 zjL.Bhiud  
amount of principal of the loan 贷款本金额 {yU+)t(.  
amount of rates chargeable 应征差饷数额 U_l'3oPJw  
amount of share capital 股本额 8x{B~_~  
amount of sums assured 承保款额 q*![AzFh  
amount of variation 变动幅度 g$:Xuw1  
amount of vote 拨款数额 { x0t  
amount payable 应付款额 ZI;<7tF_z  
amount receivable 应收款额 ;8S/
6FI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 39F Of  
analysis 分析 Do%-B1{ri  
ancillary risk 附属风险 -F"QEL#  
annual account 周年帐目；周年帐目报表；年度决算；年结 FOwDp0
 
annual accounting date 年结日期 R1:k23{  
annual allowance 每年免税额；年积金；年度津贴；年津 R2L;bGI*J  
annual balance 年度余额 2jsw"aHW  
annual disposable income 每年可动用收入 CBQhIvq.d  
annual estimates 周年预算 d%I"/8-J  
annual fee 年费 }0`nvA
f  
annual general meeting 周年大会 _sE#)@p  
annual growth rate 年增率；每年增长率 /WV7gO&L1  
annual long-term supplement 长期个案每年补助金 (C] SH\  
annual pensionable emolument 可供计算退休金的年薪 H xV#WoYKj  
annual report 年报 j6~nE'sQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q(d9n8  
annual return 周年报表；周年申报表；每年报税表格 *{undZ?(>  
Annual Return Rules 《周年报表规则》 H
+}"q
$  
annual review of consumer prices 每年消费物价回顾 Uq_j\A;c  
annual roll-forward basis 逐年延展方式 ;VO.!5W@eg  
annual salary 年薪 1QZ&Mj^
^  
annual statement 年度报表；年度决算表 g>d;|sK  
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 V]c;^  
annuitant 年金受益人 ^[Ua46/"m  
annuity 年金 S|rgCh!h  
annuity contract 年金合约 bk<\ujH  
annuity on human life 人寿年金 VN0mDh?E  
antecedent debt 先前的债项 YI-O{U  
ante-dated cheque 倒填日期支票 yq_LW>|Z  
anticipated expenditure 预期开支 dw~p?[  
anticipated net profit 预期纯利 mDGn:oRj  
anticipated revenue 预期收入 aw?=hXR!  
anti-inflation measure 反通货膨胀措施 2Nxm@B` {  
anti-inflationary stance 反通货膨胀立场 MRr</o  
apparent deficit 表面赤字 S.B<pjgt  
apparent financial solvency 表面偿债能力 iyVB3:M  
apparent partner 表面合伙人 6*l^1;U  
application for personal assessment 个人入息课税申请书 M L7\BT  
application of fund 资金应用 "'^4*o9  
application to release as liquidator and to destruct the books of accounts and documents kVI#(uO  
申请免除清盘人职务及毁灭帐簿与文件 Hv]7e|  
appointed actuary 委任精算师 b,P]9$Ut  
appointed auditor 委任核数师；委任审计师 9p 4"r^  
appointed trustee 委任的受托人 k{tMzx]F__  
appointer 委任人 C8#@+Q.  
apportioned pro rata 按比例分摊 wiOgyMdx  
apportionment 分配；分摊 ?Y:x[pOe  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4GG>!@|  
apportionment formula 分摊方程式 _<$>*i R  
apportionment of estate duty 遗产税的分摊 RUCPV[{b  
appraisal 估价；评估 Rj~  
appreciable growth 可观增长 x#~ x;)  
appreciable impact 显着影响 %puLr'Y  
appreciable increase 可观增长 jUj<~:Q}3o  
appreciation 增值；升值 ES<1tG  
appreciation against other currencies 相对其他货币升值 x?x`oirh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FZd.L6q  
appreciation tax 增值税 j4FeSGa  
appropriation 拨款；拨用；拨付 VZ>On$hp  
appropriation account 拨款帐目 O2{)WWOT  
Appropriation Bill 拨款法案 G.+l7bnZM  
appropriation-in-aid system 补助拨款办法 n}A\2bO  
approved assets 核准资产 _u"nvgVz9  
approved basket stock 认可一篮子证券 3`O?16O  
approved budget 核准预算 DPrBFmHF  
approved charitable donation 认可慈善捐款 oMcK`%ydm  
approved charitable institution 认可慈善机构 2:}fe}  
approved currency 核准货币；认可货币 $=sXAK9   
approved estimates 核准预算 :
H.   
approved estimates of expenditure 核准开支预算 EG'[`<*h  
approved overseas insurer 核准海外保险人 8,?v?uE  
approved overseas trust company 核准海外信托公司 3qHQX?a  
approved pooled investment fund 核准汇集投资基金 IM=bK U  
approved provident fund scheme 认可公积金计划 ZaFb*XRgS  
approved provision 核准拨款 E}CiQUx  
approved redeemable share 核准可赎回股份 BE&B}LfvfO  
approved regional stock 认可地区性证券 =U OLT>!  
approved retirement scheme 认可退休金计划 ezhDcI_T  
approved subordinated loan 核准附属贷款 ?!w^`D0}o  
arbitrage 套戥；套汇；套利 ufa41$B'yG  
arbitrageur 套戥者；套汇者 ZA~Z1Mro#"  
arbitrary amount 临时款项 /9Q3iV$I]  
arrangement 措施；安排；协定 _|<d5TI  
arrears 欠款 "%WgT2)m.  
arrears of pay 欠付薪酬 HQ!Xj.y  
arrears of revenue 逾期未收税款；逾期未收的帐项 IWVlrGyM  
articles of association 组织章程；组织细则；组织章程细则  R7oj#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F0~k1TDw  
ascertainment of profit 确定利润 dGZntT2D  
"Asia Clear" “亚洲结算系统” P7r'ffA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Vi!Q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3zuF{Q2P<  
Asian Development Fund [ADF] 亚洲发展基金 >-T`0wI  
Asian dollar bond 亚洲美元债券 d
NY"]b  
Asian dollar market 亚洲美元市场 MgnM,95  
Asian dollar rate 亚洲美元利率 c- $Gpa}M  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 I^*'.z!4Q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0X..e$'  
asked price 沽盘；喊价；索价；卖方报价 PDx)S7+w[  
assessable income 应评税入息 0m[dP  
assessable loss 应评税亏损 fi P
IAT}  
assessable profit 应评税利润 m(D]qYwh  
assessable value 应评税值 vY6W|<s  
assessed profit 估定利润 ~CRSL1?  
assessed value 经评估价值 nR \'[~+  
assessment 评税；评定；估价；评税单 Eu@
5L9A  
assessment number 评税编号；估价编号 OQ/<-+<
w  
assessment of additional tax 补加税评税 !.-tW7  
assessment of performance 业绩评估；实绩评价 #$S}3 o  
Assessor 评税主任 *#>F.#9  
asset price bubbles 资产价格泡沫 # jYpVc{]  
asset-backed securities 具资产保证的证券 `Y?t@dd  
assets accretion 资产增值 x!S;SU  
assets and liabilities 资产与负债 wyc D>hc  
assets betterment statement 资产递增表；资产改进表 ,cTgR78'  
assets lending 实物放款；有抵押贷款 4FeEGySow  
assets of the company passing on the death 死者去世时转移的公司资产 /%x7+Rl\-^  
assets pledged as security for liabilities 用作负债抵押的资产 ZU'!iU|8  
assets portfolio 资产投资组合 H(+<)qH  
assets price 资产价格 qcB){p+UQ  
assets quality 资产质素 L6:h.1 U$  
assets realization 资产变现 noVa=aU^  
assets refinancing arrangement 资产再集资安排 yFIy`9R  
assets securitization 资产证券化 MKGS`X]<J  
assets situated outside Hong Kong 在香港以外地方的资产 H(u+#PIIw  
assets stripping 削减资产；拆卖资产 O0l^*nZ46t  
assets value 资产值 ^~ =9  
assignee 承让人  aA*9,  
assignment 转让；转让书；转让契 ucYkxi`x  
assignment of interest 权益转让 ( `' 8Ww  
assignment of letters patent and trade mark 专利证书及商标转让 Rz <OF^Iy  
assignment of property 物业转让；物业转让书 -mNQ;zI1  
assignment right 转让权 eBB:~,C^q.  
assignor 转让人 *3{J#Q6fk3  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 -<f/\U  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _"f :`  
associate member 附属会员 J}g~uW  
associated body corporate 相联法人团体 [5ethM  
associated company 相联公司；联属公司 /F[+13C  
associated corporation 相联法团 r((Tavn  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Y)HbxFF`/  
公认会计师公会〔英国〕 `"y`AY/N  
Association of Futures Exchange Brokers 香港期货经纪协会 \^532FIw6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 D!> d0k,Y  
association of underwriters 承保人组织 V2znU  
assumption of control 接管 9/TY\?U  
assurance 担保；保险；转易；转易书 WO</Q6+  
assurance of interest 权益的转易 /lD?VE  
at 19XX price 按一九ＸＸ年价格计算 s${_K*g6  
at a discount 按赔价计算；按贴水价格计算；打折扣 [,f)9v)  
at a premium 按溢价计算；按升水价格计算 -f>'RI95>  
at call 通知付款；按通知 90:K#nW;  
at constant market price 按固定市价计算 aO1IVESr$  
at constant price 按固定价格计算 [B/0-(?
 
at cost 按成本计算 r2eQ{u{nX  
at current market price 按当时市价计算；按现时市价计算 QX
Q  
at current price 按当时价格计算；按现时价格计算 rg&+  
at factor cost 按要素成本计算；按生产要素成本计算 h8}8Lp(/'  
at money-of-the-day price 按付款当日价格计算 7 ^I:=qc72  
at or better 按指定或较佳价位〔买卖指令〕 rY70^<z  
at par 按面值计算；平价 F-0UdV  
at sight 见票即付 Ti= 3y497S  
at the close 按收市盘 iBb
br,  
at the opening 按开市盘 YdOUv|tZC  
attestation 见证；见证条款 xPQL?.  
at-the-money option 平价期权 d79N-O-  
attorney 受权人；受托代表人 `BT*,6a  
attornment 新拥有人承认书 4#rAm"H  
attributable profit 可归属利润 <MZi<Z`  
attributable share value 可归属股份价值 !wh=dQgMe  
Auckland Stock Exchange 奥克兰证券交易所 981!2*  
auction 拍卖 Yo2Trh  
auctioneer 拍卖商 *8\(FVyG^  
audit 审计；核数 ^ }#f()  
Audit Commission 审计署 %W;u}`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] c4|so=  
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〕  KOSyh<&  
audit review 帐目审查 4 X`^{~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -CU,z|g+  
audited account 审计帐目；经审计的帐目 oh&Y<d0  
audited annual account 经审计的周年帐目 |~NeB"l{  
audited balance sheet 经审计的资产负债表 60PYCqWc  
auditor 核数师；核数主任；审计师 Kym:J \}9B  
auditor's certificate 核数师证明书；审计师证明书 *i?.y*g  
auditor's report 核数师报告；审计师报告 lIq~~cv)  
Aussie bond 澳元债券 +89o`u_l%  
austerity budget 紧缩预算 oQvFrSz  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 l<RfRqjw  
Australia All Ordinaries Index 澳洲所有普通股票指数 ZjD2u8e  
Australian Dollar [AUD] 澳元 h.b+r~u  
Australian Options Market 澳大利亚期权市场 tc/jY]'32  
Australian Securities Commission 澳洲证券事务监察委员会 \X opU"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 P1QB`&8F  
Australian Stock Exchange 澳大利亚证券交易所 [+DNM 2A  
Austrian Schilling [ATS] 奥地利先令 Mcb<[~m  
authentication 认证；鉴证 rqC1  
authority to purchase 委托购买证；委购书 JS2!)aqc  
authorization 认可；核准；授权；授权书 a}D&$yz2  
authorization by direction 指示授权 r %xB8e9  
authorization by instruction 指令授权 6SAQDE
 
authorization by warrant 令状授权 `w=!o.1  
authorization of unit trust 单位信托的认可 +-k`x0v  
authorized agent 指定代理人 fiqj;GW  
authorized capital 法定资本 dh,7iQ s  
authorized clerk 出市员 YD+QX@  
authorized dealer 认可交易商 ;S=e%:zb  
authorized financial institution 认可财务机构 _Fvsi3d/  
authorized fund 认可基金 Z{16S=0  
authorized fund house 获授权的基金公司；认可基金公司 e)og4  
authorized institution 认可机构 @f'AWeJ2  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q,TaJ]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 WFks|D:sB  
authorized insurer 获授权保险人；获认可承保人 x k#*=  
authorized investment 特准投资项目 <v-92?  
authorized person 获授权人 8Nv-/VQ/b  
authorized representative 获授权代表 dW6Q)Rfi  
authorized share capital 法定股本 *Ag,kW"
 
automated quotation system 自动报价系统 p!V)55J*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ix+x3OCip  
自动交易系统〔香港期货交易所有限公司〕 QD6Z=>?S  
automatic adjustment mechanism 自动调整机制 n7'<3t  
automatic adjustment system 自动调整系统 M{y|7e%K  
Automatic Clearing House 自动票据交换所 akY6D]M  
automatic exchange rates accumulation system 自动化汇率累集系统 &A#90xzF  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _c,&\ wl$  
automatic teller machine [ATM] 自动柜员机 &<OMGGQ[h  
autopay 自动转帐 ^&e;8d|f{  
available assets 可用资产 2}1!WIin  
available fiscal reserve 现存财政储备 uFa-QG^Y{  
available profit 可用利润 HJ(=?TU  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 O/'f$Zj36  
average 平均；平均数；海损 HKT{IP+7(L  
average basic salary 平均基本薪金 Y-?51g[u  
average consumer expenditure 平均消费开支；一般消费开支 F\l!A'Q+t  
average cost 平均成本 *GB$sXF  
average cost of land production 增辟土地平均成本 DDZTqsws  
average daily turnover 平均每日成交额 HXz iDnj  
average daily wage rate 平均每日工资率 Z7ZWf'o  
average expenditure pattern 平均开支模式 | H5Ync[s  
average growth rate 平均增长率 _LLW{^V  
average net fixed assets 固定资产平均净值 ',<{X(#(  
average of relatives 相对价格平均数 XWJ0=t&}  
average price 平均价格 t/
_\U=i$  
average propensity to consume 平均消费倾向；一般消费倾向 }qTv&Z3$  
average propensity to save 平均储蓄倾向；一般储蓄倾向 
GWVEIZ  
average rate 平均率 4j2~"K  
average revenue 平均收入；平均收益 7UY('Q[  
average stock 平均库存；平均存货 * ,|)~$=>  
average yearly rent 平均年租 zV9 =  
avoidance of double taxation 避免双重课税 Z{j!s6Y@{  
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 E0WrpGZ  
`*.r'k2R  
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