一些有用的会计术语(也不知道发的地方对不对)A

A: ot"3 3I  
A share Ａ股；甲类股份 O0"u-UX{  
abatement of tax 减税；减扣免税额 W'>"E/Tx#O  
ABN AMRO Bank N.V. 荷兰银行 yJ\K\\]  
above-the-line expenditure 线上项目支出；经常预算支出 *?'^Rc  
above-the-line receipt 线上项目收入；经常预算收入 V<ZohB?y  
ABSA Asia Limited 南非联合亚洲有限公司 K,!"5WrX*  
absolute change 绝对数值变更 G,VTFM6  
absolute expenditure 实际开支
J FYV@%1~  
absolute guideline figure 绝对准则数字 iiWs]5  
absolute interest 绝对权益 MDHTZ94\Q  
absolute order of discharge 绝对破产解除令 j~|pSu.<  
absolute profit margin 绝对利润幅度 |KV|x^fJ  
absolute value 实值；绝对值 o@&Hc bN^  
absolutely vested interest 绝对既得权益 5#DtaVz  
absorbed cost 已吸收成本；已分摊成本 w?r  
absorption 吸收；分摊；合并 D4@'C
4kL  
absorption rate 吸收率；摊配率；分摊率 ~^&]8~m*d  
ACB Finance Limited 亚洲商业财务有限公司 jp~C''Sj  
acceptable form of reciprocity 合理的互惠条件 #s4v0auK  
acceptable rate 适当利率；适当汇率 D7D:?VoR  
acceptance agreement 承兑协议 {Qe7/ln!  
acceptance for honour 参加承兑 VZ#@7t  
acceptor 承兑人；接受人；受票人 %Sgdhgk1  
acceptor for honour 参加承兑人 !\)9fOLs  
accident insurance 意外保险 9Y6Ear .W  
Accident Insurance Association of Hong Kong 香港意外保险公会 XLog+F$`  
accident insurance scheme 意外保险计划 %^5|3l3y  
accident year basis 意外年度基准 ;;A8TcE '  
accommodation 通融；贷款 4iXB`@k  
accommodation bill 通融票据；空头票据 R\^n2gK  
accommodation party 汇票代发人 ]M:=\h,t>  
account balance 帐户余额；帐户结余 Sk~( t  
account book 帐簿 0Gq}x;8H&  
account collected in advance 预收款项 'b?Px}  
account current book 往来帐簿 (M>[D!Yt  
account of after-acquired property 事后取得的财产报告 B 66-l!xa  
account of defaulter 拖欠帐目 4Ou|4WjnL  
account payable 应付帐款 'Ti7}K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 jjT|@
\-u  
account receivable 应收帐款 %yVboA1  
account receivable report 应收帐款报表 h#Z5vH  
account statement 结单；帐单；会计财务报表 .L#xX1qr  
account title 帐户名称；会计科目 @@?P\jv~  
accountant's report 会计师报告 L.cGt"{  
Accountant's Report Rules 会计师报告规则 ~{8X$xs  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,%bG]5  
Accounting Arrangements 《会计安排》 Yv!r>\#0S  
accounting basis 会计基础 ._6|epJ#  
accounting by Official Receiver 破产管理署署长呈交的帐目 |#87|XIJ&~  
Accounting Circular 《会计通告》 @T }p.  
accounting class 会计类别 8hKyp5(%l  
accounting date 记帐日期；会计结算日期 9XH}/FcP_O  
accounting for money 款项核算 82EH'C  
Accounting Officer 会计主任 'Q^P#<<  
accounting period 会计报告期；会计期 l2AAEB_C.  
accounting policy 会计政策；会计方针 e=8z,.Xk  
accounting practice 会计惯例 8[z<gxP`?  
accounting principle 会计准则 K}r@O"6*\  
accounting record 会计记录 |i}5vT78  
accounting report 会计报告 /]_a\x5Ss  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;RmL'  
Accounting Society of China 中国会计学会 x]6wiV  
accounting statement 会计报表 qoifzEc`U  
accounting system 会计制度；会计系统 ug|'}\LY  
accounting transaction 会计事项；帐务交易 2tEA8F~k  
accounting treatment 会计处理 v0d<P2ix  
accounting year 会计年度 C6!P8qX  
accretion 增值；添加 nB8JdM2h{  
accrual 应计项目；应累算数目 -F]0Py8(  
accrual basis 应计制；权责发生制 bG'"l qn  
accrual basis accounting 应计制会计；权责发生制会计 5bfd8C  
accrue 应累算；应计 |t1ij'N  
accrued benefit 应累算利益 S7I8BS[*v  
accrued charges 应计费用 w b@Zna  
accrued cumulative preference share dividend 应累算的累积优先股股息 Sh]g]xR  
accrued expenses 应累算费用 hj8S".A_  
accrued interest payable 应付利息；应计未付利息 #fuc`X3:HL  
accrued interest receivable 应收利息；应计未收利息 >z,SN  
accrued right 累算权益 o#X=1us  
accruing profit 应累算的利润 *Dz<Pi^  
accumulated fiscal reserve 累积财政储备 'QMvj` -  
accumulated profit 累积利润；滚存溢利 &3o[^_Ti  
accumulated reserve 累积储备 |x Nd^  
accumulation of surplus income 累积收益盈余 3 zF"GT  
acquired assets 既得资产 DKvNQ:fI>9  
acquisition 收购；购置；取得 6G6B!x  
acquisition cost 购置成本 ,.g9HO/R1  
acquisition expenses 购置费用 ssWSY(j]  
acquisition of 100% interest 收购全部股权 #VLO6  
acquisition of control 取得控制权 RfZZqeU  
acquisition of fixed assets 购置固定资产 ]Uy cT3A  
acquisition of shell “买壳” kY$vPHZpN  
acquisition price 收购价 B!z-O*fLE1  
act of God 天灾 )=PmHUd  
acting partner 执事合伙人 5@:c6(5$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {eQ')f  
active partner 积极参与的合伙人 pYtvenBy  
active trading 交投活跃 AzfYw'^&9  
actual circulation 实际流通 /IkSgKJiz\  
actual cost 实际成本 B <CK~ybY  
actual expenditure 实际开支；实际支出 WX2w7O'R  
actual income 实际入息；实际收入；实际收益 J[?7`6\M  
actual market 现货市场 u`Sg'ro  
actual price 现货价；实际价格 z.xOT;t  
actual profit 实际利润 I1TzP
e  
actual quotation 实盘；实际价位；实际报价 =` %iv|>r0  
actual year basis 按实际年度计算 ,^>WCG  
actuals 实货 q3~RK[OCq  
actuarial investigation 精算调查 {e3XmVAI  
actuarial principle 精算原则 k *#fN(_  
actuarial report 精算师报告 z1WF@Ej  
Actuarial Society of Hong Kong 香港精算学会 2".^Ma^D!  
actuarial valuation 精算师估值 clcj5
=:  
actuary 精算师 uqN:I)>[P  
ad referendum agreement 暂定协议；有待覆核的协定 s-z*Lq*  
ad valorem duty 从价税；按值征税 QIcg4\d%s  
ad valorem duty system 从价税制 %)|_&Rh  
ad valorem fee 从价费 On^jHqLaE  
ad valorem tariff 从价关税 )]^xy&:|  
additional allowance 额外免税额 m V U(b,  
additional amount for unexpired risk 未过期风险的额外款额 $;ssW"7~Qn  
additional assessable profit 补加应评税利润 ? 7H'#l  
additional assessment 补加评税 I|{A&G}|q  
additional commitment 额外承担 ZRjqjx  
additional commitment vote 额外承担拨款 3=SN;cn  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Rzolue 8  
additional dependent parent allowance 供养父母额外免税额 ,%L>TD'48s  
additional provision 额外拨款 Y?^1=9?6  
additional stamp duty 附加印花税 '%D$|)  
additional tax 补加税罚款；补加税款 /{j")  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @`hnp:  
adjudged bankrupt 被裁定破产 @ZD/y%e  
adjudicated bankrupt 裁定破产人 T9c=As_EM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 q,W6wM;,E  
adjudication of bankruptcy 裁定破产；宣告破产 *>ilT5q  
adjudication of insolvency 裁定无力偿还债务 L&i_  
adjusted actual 经调整的实数；调整后的实数 t]j4PNzn  
adjusted current assets 经调整的流动资产；调整后的流动资产 @ k`^Z5tN  
adjusted figure 经调整的数字；调整后的数额 w(y#{!%+  
adjusted liabilities 经调整的负债；调整后的负债 Ke_&dgsq  
adjusted loss 经调整的亏损；调整后的亏损 upJ|`,G{  
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 :N3'$M"  
adjusted profit 经调整的利润；调整后的利润 /!u#S9_B  
adjusted surplus 经调整的盈余额；调整后的盈余额 K)h\X~s  
adjusted value 经调整的价值；调整后的价值 wl*"Vagb  
adjustment 调整；修订；理算〔保险〕 sbZ^BFqp  
adjustment centre 调剂中心 x+L G4++  
adjustment lag 调整过程的时间差距；调整时差 XyS|7#o  
adjustment mechanism 调整机制 _QhB0/C  
adjustment of loss 亏损调整 <Bmqox0  
adjustment process 调整过程；调整程序 ][b2Q>  
adjustment range 调整幅度 X1P_IB  
administered exchange rate 受管制汇率 LPOZA`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |H,g}XWMU  
administration expenses 行政费用 nt"8kv  
administration fee 手续费；行政费 azUEp8`|  
administration in bankruptcy 破产管理 NWGSUUa  
administration order 遗产管理令 /f:)I.FUm  
administrator 管理人；遗产管理人 ]/_GHG9  
administrator of the estate 遗产管理人 Hko(@z  
admission of debt 债项承认书 CkJU5D  
admission of proof 接纳债权证明 %o~w  
advance 放贷款项；垫付款项；预支款项；预付款项 q0}
?F  
advance account 暂支帐目；预付款帐户 /eoS$q  
advance compensation 预付补偿金 D-/aS5wM
 
advance from shareholder 股东垫款 OfR\8hAY  
advance pending reimbursement 预支以待日后付还 e' `xU  
advanced economy 先进经济体系 d^&F%)AT  
advancement 预付；预付财产 $S"QyAH~-a  
advances warrant 垫款令 w(P\+ m<%  
advancing 贷出 f>u{e~Q,  
adverse balance 逆差 I3 %P_oW'  
adverse exchange 逆汇 owA0I'|V-A  
advertisement addressed to shareholders 在报章刊登的致股东通告 {GaQV-t  
advice for collection 托收通知书 a-`OE"  
advice of drawing 提款通知书；汇票通知书 .45XS>=z#  
advice of payment 付款通知 cI5*`LML1  
Advisory Committee [Securities and Futures Commission] QSn%~o05  
谘询委员会〔证券及期货事务监察委员会〕 O$><E8q  
Advisory Committee on Diversification 经济多元化谘询委员会 t*fG;YOg  
affidavit 誓章；遗产申报誓章 sH^?v0^
a  
affidavit of no receipt 述明无收款的誓章 h-XMr_F  
affiliate 联号；联营公司；附属公司 2Qoj>Wy{  
affiliated company 附属公司；联号；联营公司 A0NNB%4|/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5>XrNc91  
affordability 负担能力 &zCqF
=/9U  
African Development Bank [AfDB] 非洲开发银行 4b"%171  
after-acquired property 事后取得的财产 HzO6hb{jJO  
after-hours dealing 市后交易 YzcuS/
~x  
after-tax profit 税后盈利；税后利润；税后溢利 KAR XC,z  
agency agreement 代理协议 ~dIb>[7wy  
agency expenses 代理机构的开支 ^UF]%qqOn  
agency fee 代理费 fs]9HK/@\  
Agency Law 《代理法》 I<w`+<o(  
agent 代理人；承销人 !n=@(bT*wT  
agent of company 公司代理人 brQkVt_)EE  
agent's fee 代理人费；经纪费 [_3Rhp:  
aggregate 总计；总数；总体数字 >!j= {hK  
aggregate amount 总款额；总额 W~1/vJ.*l  
aggregate assets and liabilities 总体资产与负债 JlR'w]d M,  
aggregate at constant price 按固定价格计算的总体数字 $RQ7rL3g{  
aggregate demand 总需求 =A6/D    
aggregate gross position 总持仓量 `0r=ND5.  
aggregate limit 总限额 (1bz.N8z  
aggregate of salaries tax 合计薪俸税 `.# l_-U{  
aggregate performance 总体表现；总体业绩 @G vDl=.  
aggregate supply 总体供应 ?kICYtY:_b  
aggregate surplus 总盈余 pai>6p  
aggregate total 整体总额 ."m6zq  
aggregate value 总值；合计价值 imx/hz!  
aggregated basis 合计基准 23/!k}G"  
aggregated net chargeable income 合计应课税入息实额 I#Q Tmg.  
aggregation 合并计算；合计；总和 K>kMKd1  
aggregation of incomes of husband and wife 夫妇入息合并计算 -R!qDA"  
aggregation of property 财产的总和 o W)M&$oS  
agio 差价；贴水 n'/w(o$&  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 :!a9|Fh~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Co2* -[R  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Yx_[vLm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ag
sMk  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 wHW";3w2~  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Lw=.LN  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 PmtBu`OkV  
agreement for a settlement 授产协议 2Yx6.e<  
agreement for assignment 转让协议 `_]Z#X&&h  
agreement for sale 售卖协议；买卖协议 b$sw`Rsw  
agreement for sale and purchase 买卖协议 \/jr0):  
agreement for the payment of interest 支付利息协议 fhu-YYJt  
agreement for the repayment of money 还款协议 p[(VhbN  
agreement of reinsurance 再保险协议 Ejdw"P"  
Agricultural Bank of China 中国农业银行 >G2o  
air passenger departure tax 飞机乘客离境税 rK*s/mX <  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +#5nk,1c>  
airport tax 机场税 hFw\uETu  
alcohol duty 酒精税 _nR8L`l*z  
alienation 让与；让渡；转让 TEZ^Ia  
alimony 生活费；赡养费 khl(9R4a  
All Ordinaries Index [AOI] 所有普通股指数 /Yk2 |L  
all risks 全险；综合险 :&=TE2  
All Sales Record for Stock Market 《股票市场成交报告》 L~1u?-zu  
Allied Capital Resources Limited 新联财务有限公司 >4a@rT/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &XosD
t  
allocation letter 拨款信件 A>6b 6  
allocation of fund 分配款项；预留款项 pti`q)
 
allocation of profit 利润分配；溢利分配 9i)E<.6  
allocation warrant 拨款令 \?[#>L4  
allotment 分配；配股 3,j)PKf ;  
allotment notice 股份配售通知；配股通知 M/5e4b  
allotment of shares 股份分配 4#uWj?u  
allowable 可获宽免；免税的 PsDks3cG  
allowable business loss 可扣除的营业亏损 \#5t%t
 
allowable expenses 可扣税的支出 M}4%LjD  
allowance 免税额；津贴；备抵；准备金 ?lv{;4BC  
allowance for debts 债项的免税额 &\][:kG;  
allowance for depreciation by wear and tear 耗损折旧免税额 07"dU  
allowance for funeral expenses 殡殓费的免税额 \5^#5_<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lKs*KwG  
allowance for repairs and outgoings 修葺及支出方面的免税额 dtQ>4C"N  
allowance to debtor 给债务人的津贴 \4wM8j  
alteration of capital 资本更改 m",wjoZe*  
alternate trustee 候补受托人 g$~3@zD  
amalgamation 合并 WYTeu "  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 { p {a0*$5  
ambit of charges 征税范围；收费范围 Q>nq~#3?  
amended valuation 经修订的估值 ZVpMR0!  
American Commodities Exchange 美国商品交易所 [ADr _  
American Express Bank Limited 美国运通银行 ;YxQo o>  
American Stock Exchange 美国证券交易所 v*5n$UFV  
amortization 摊销 mt7}1s,i[  
amount due from banks 存放银行同业的款项 /%Bc*k=ox  
amount due from banks abroad 存放海外银行同业的款项 0SV#M6`GX  
amount due from holding companies 控股公司欠款 t=iSMe  
amount due from local banks 存放本港银行同业的款项 -@%*~^~z'  
amount due to banks 银行同业的存款 (veGztt  
amount due to banks abroad 海外银行同业的存款 SMaC{RPQ  
amount due to holding companies 控股公司存款 m~9Qx`fi`  
amount due to local banks 本港银行同业的存款 1
)u 3  
amount due to outport banks 外埠银行同业的存款 m~~_iz_*  
amount for note issue 发行纸币的款额 `rC9i5:  
amount of bond 担保契据的款额 1oaiA/bq  
amount of consideration 代价款额 .-+_>br~  
amount of contribution 供款数额 |,bsMJh0  
amount of indebtedness 负债款额 ]
]$s"F<  
amount of principal of the loan 贷款本金额 *L8Pj`zR  
amount of rates chargeable 应征差饷数额 `G\uTCpk  
amount of share capital 股本额 9|dgmEd  
amount of sums assured 承保款额 3ik  
amount of variation 变动幅度 )J8dm'wH92  
amount of vote 拨款数额 < vU<:S  
amount payable 应付款额 ;HM& ":7  
amount receivable 应收款额 IC+Z C   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l?~SH[V  
analysis 分析 >2`)S{pBD  
ancillary risk 附属风险 !*.mcIQT  
annual account 周年帐目；周年帐目报表；年度决算；年结 Zo`'xg  
annual accounting date 年结日期 ilQR@yp*  
annual allowance 每年免税额；年积金；年度津贴；年津 ,#&lNQ'I  
annual balance 年度余额 ,+P!R0PNH  
annual disposable income 每年可动用收入 o=?sMq1<  
annual estimates 周年预算 xL4qt=  
annual fee 年费 $ud5bT{n  
annual general meeting 周年大会 `CW8Wj  
annual growth rate 年增率；每年增长率 !<]%V]5[_  
annual long-term supplement 长期个案每年补助金 Mw
@T!)(
 
annual pensionable emolument 可供计算退休金的年薪 Nh~ Hh(  
annual report 年报 VO>A+vx3M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +Y,>ftN  
annual return 周年报表；周年申报表；每年报税表格 d8Jy$,/`?  
Annual Return Rules 《周年报表规则》 |c,":R  
annual review of consumer prices 每年消费物价回顾 STs~GOm-  
annual roll-forward basis 逐年延展方式 QRXsLdf$$  
annual salary 年薪
^ng#J\  
annual statement 年度报表；年度决算表 zcD&xoL\H  
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 ./mh9ax  
annuitant 年金受益人 bT}P":*y  
annuity 年金 zu<b#W
v  
annuity contract 年金合约 bCg {z b#  
annuity on human life 人寿年金 z71.5n!C  
antecedent debt 先前的债项 i;c0X+[  
ante-dated cheque 倒填日期支票 D61CO-E(D  
anticipated expenditure 预期开支 Z5;1ySn{  
anticipated net profit 预期纯利 $6h:j#{JE  
anticipated revenue 预期收入 =C8 t5BZ"  
anti-inflation measure 反通货膨胀措施 U?JZ23>bbw  
anti-inflationary stance 反通货膨胀立场 >- ]tOH,0  
apparent deficit 表面赤字 ,Cj1S7GFR  
apparent financial solvency 表面偿债能力 /K2VSj3\  
apparent partner 表面合伙人 tYiK#N7  
application for personal assessment 个人入息课税申请书 w"$CV@AJ  
application of fund 资金应用 R6]/g  
application to release as liquidator and to destruct the books of accounts and documents %5RY Ea  
申请免除清盘人职务及毁灭帐簿与文件 Bv \ihUg/  
appointed actuary 委任精算师 ,K .P,z~*  
appointed auditor 委任核数师；委任审计师 V(1Ldl'a  
appointed trustee 委任的受托人 U
9TEC)  
appointer 委任人 @Z~lM5n$8  
apportioned pro rata 按比例分摊 BKfcK>%g  
apportionment 分配；分摊 |E0>-\6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ln)_Jf1r  
apportionment formula 分摊方程式 8s pGDg\g  
apportionment of estate duty 遗产税的分摊 CL|t!+wU/  
appraisal 估价；评估 _KC)f'Cx  
appreciable growth 可观增长
ej>8$^y  
appreciable impact 显着影响 ]p:x,%nm  
appreciable increase 可观增长 6+BR5Nr  
appreciation 增值；升值 Q.#@xaX'{`  
appreciation against other currencies 相对其他货币升值 Q+)fI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rA&|!1q"B  
appreciation tax 增值税 mf6?8!O}>  
appropriation 拨款；拨用；拨付 aB"W6[  
appropriation account 拨款帐目 /8@JWK^I{  
Appropriation Bill 拨款法案 MBRRzq%F  
appropriation-in-aid system 补助拨款办法 5i7,s  
approved assets 核准资产 "0 \U>h  
approved basket stock 认可一篮子证券 4%~$A`7  
approved budget 核准预算 w|gtb~oh  
approved charitable donation 认可慈善捐款 AJ[g~s't  
approved charitable institution 认可慈善机构 mZ3i#a4  
approved currency 核准货币；认可货币 6c>t|=Ss(  
approved estimates 核准预算 1HL}tG?+#  
approved estimates of expenditure 核准开支预算 U|6ME%xm  
approved overseas insurer 核准海外保险人 Sx+.<]t2A  
approved overseas trust company 核准海外信托公司 L.>tJ.I
D  
approved pooled investment fund 核准汇集投资基金 )`yxJ;O@$  
approved provident fund scheme 认可公积金计划 ^;n,C+  
approved provision 核准拨款 P!'Sx;C^f  
approved redeemable share 核准可赎回股份 23@e?A=C  
approved regional stock 认可地区性证券 KB <n
-'  
approved retirement scheme 认可退休金计划 Bx0^?>  
approved subordinated loan 核准附属贷款 qyGVyi3  
arbitrage 套戥；套汇；套利 pL8
+gL  
arbitrageur 套戥者；套汇者 YuSe~~F)j  
arbitrary amount 临时款项 Dg%zNi2GS  
arrangement 措施；安排；协定 1uz9zhG><  
arrears 欠款 Kc_QxON4  
arrears of pay 欠付薪酬 YOwo\'|=  
arrears of revenue 逾期未收税款；逾期未收的帐项 (o)nN8  
articles of association 组织章程；组织细则；组织章程细则 .]0B=w* Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /ZHuT
=j1  
ascertainment of profit 确定利润 l;}D| 6+_W  
"Asia Clear" “亚洲结算系统” )VQ:L:1t(  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 dbSIC[q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 I \zM\^S>]  
Asian Development Fund [ADF] 亚洲发展基金 7g}4gX's  
Asian dollar bond 亚洲美元债券 FYR%>Em  
Asian dollar market 亚洲美元市场 ~{iBm"4  
Asian dollar rate 亚洲美元利率 EMzJJe{Cv  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p8hF`D~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T5.1qrL  
asked price 沽盘；喊价；索价；卖方报价 GiJ|5"  
assessable income 应评税入息 / *xP`'T  
assessable loss 应评税亏损 @|(mR-Jj  
assessable profit 应评税利润 wQWokpP;T7  
assessable value 应评税值 4_3Jpz*  
assessed profit 估定利润 5_ -YF~  
assessed value 经评估价值 H`CDfTy  
assessment 评税；评定；估价；评税单
))cL+r  
assessment number 评税编号；估价编号 I0P)DR  
assessment of additional tax 补加税评税 bPEf2Z G4  
assessment of performance 业绩评估；实绩评价 ;X-~C.7k  
Assessor 评税主任 FFb`4.  
asset price bubbles 资产价格泡沫 Enm#\(j  
asset-backed securities 具资产保证的证券 /cF 6{0XS9  
assets accretion 资产增值 {ER! 0w/  
assets and liabilities 资产与负债 SY>i@s+ML  
assets betterment statement 资产递增表；资产改进表 4]A2Jl E  
assets lending 实物放款；有抵押贷款 |8PUmax
 
assets of the company passing on the death 死者去世时转移的公司资产 /c'3I  
assets pledged as security for liabilities 用作负债抵押的资产 wO&`3Q3~$  
assets portfolio 资产投资组合 ^_#0\f  
assets price 资产价格 \k/ N/&;  
assets quality 资产质素 oh:q:St  
assets realization 资产变现  XWV)   
assets refinancing arrangement 资产再集资安排 ~4y&]:I  
assets securitization 资产证券化 F&.iY0Pt  
assets situated outside Hong Kong 在香港以外地方的资产 s$css{(ek  
assets stripping 削减资产；拆卖资产 ,@jRe&6  
assets value 资产值 KlGPuGL  
assignee 承让人 j9u/R01d  
assignment 转让；转让书；转让契 rlk0t159  
assignment of interest 权益转让 no`c[XY  
assignment of letters patent and trade mark 专利证书及商标转让 K)~ m{  
assignment of property 物业转让；物业转让书 Ke '?  
assignment right 转让权 _}R?&yO  
assignor 转让人 U*`7   
associate 有联系的人；有关连人士；相联者；合伙人；联系人 (g xCP3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 I1yZ7QY  
associate member 附属会员 }tv%  
associated body corporate 相联法人团体 *gfx'$  
associated company 相联公司；联属公司 zQM3n =y  
associated corporation 相联法团 ce th)Xm  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] BM!\U 6  
公认会计师公会〔英国〕 G[n^SEY!  
Association of Futures Exchange Brokers 香港期货经纪协会 a_XM2dc%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }NW^?37  
association of underwriters 承保人组织 NH$%g\GPs  
assumption of control 接管 <h:>:%#k  
assurance 担保；保险；转易；转易书 _+YCwg  
assurance of interest 权益的转易 0gO<]]M?  
at 19XX price 按一九ＸＸ年价格计算 6Ae<W7  
at a discount 按赔价计算；按贴水价格计算；打折扣 W.TZU'%  
at a premium 按溢价计算；按升水价格计算 87P{vf#  
at call 通知付款；按通知 [~9rp]<  
at constant market price 按固定市价计算 '#gd19#  
at constant price 按固定价格计算 ]C_g:|q  
at cost 按成本计算 #7I,.DUy[  
at current market price 按当时市价计算；按现时市价计算 x4fl=  
at current price 按当时价格计算；按现时价格计算 ,o7aIg&_H  
at factor cost 按要素成本计算；按生产要素成本计算 tgK$}#.*  
at money-of-the-day price 按付款当日价格计算 9~98v;Z1  
at or better 按指定或较佳价位〔买卖指令〕 #D M%_HXDi  
at par 按面值计算；平价 {Ak{ ct\t  
at sight 见票即付 &S}%)g%Iv9  
at the close 按收市盘 n0g,r/  
at the opening 按开市盘 H_KE^1  
attestation 见证；见证条款 R}njFQvS)  
at-the-money option 平价期权 Qg;A (\z  
attorney 受权人；受托代表人 O^ZOc0<  
attornment 新拥有人承认书 4of3#M  
attributable profit 可归属利润 xO)vn\uJ  
attributable share value 可归属股份价值 6wC|/J^  
Auckland Stock Exchange 奥克兰证券交易所 3-#|6khqt  
auction 拍卖 O9*cV3}H  
auctioneer 拍卖商 ss63/  
audit 审计；核数 O4@sN=o  
Audit Commission 审计署 hNs970i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] D,%R[F?5O  
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〕 g\;AU2?p7  
audit review 帐目审查 e\x=4i  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <6^MVaD  
audited account 审计帐目；经审计的帐目 {WUW.(^]G  
audited annual account 经审计的周年帐目 y>wrm:b-O  
audited balance sheet 经审计的资产负债表 B5h-JON]-  
auditor 核数师；核数主任；审计师 w='1uV<6  
auditor's certificate 核数师证明书；审计师证明书 \~!9T5/*  
auditor's report 核数师报告；审计师报告 #TZf\0\!  
Aussie bond 澳元债券 }YJ(|z""  
austerity budget 紧缩预算 3"=%[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0jCYOl  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^{&Vv(~!Q  
Australian Dollar [AUD] 澳元 H?98^y7  
Australian Options Market 澳大利亚期权市场 +shT}$cb1  
Australian Securities Commission 澳洲证券事务监察委员会 ;@p2s'(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 OrP-+eg  
Australian Stock Exchange 澳大利亚证券交易所 G0Zq:kJ  
Austrian Schilling [ATS] 奥地利先令 #k2&2W=x  
authentication 认证；鉴证 j~,7JJ (y  
authority to purchase 委托购买证；委购书 CqX2R:#  
authorization 认可；核准；授权；授权书 Li~(kw3  
authorization by direction 指示授权 _"n1"%Ns  
authorization by instruction 指令授权 fTiqY72h  
authorization by warrant 令状授权 2GOQ|Z  
authorization of unit trust 单位信托的认可 &09z`*,  
authorized agent 指定代理人 u4TU"r("A  
authorized capital 法定资本 oT2h'gu")  
authorized clerk 出市员 amq]&.M  
authorized dealer 认可交易商 |S48xsFv
q  
authorized financial institution 认可财务机构 eUlF4l<]  
authorized fund 认可基金 w"d~R   
authorized fund house 获授权的基金公司；认可基金公司 YBn"9w\#  
authorized institution 认可机构 #- $?2?2  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 nN" Y~W^k  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ppr95Y]^  
authorized insurer 获授权保险人；获认可承保人 Gxu  
authorized investment 特准投资项目 &No6k~T0:b  
authorized person 获授权人 -y]\;pbZ0  
authorized representative 获授权代表 N%N%  
authorized share capital 法定股本 f!hQ"1[  
automated quotation system 自动报价系统 L6`(YX.:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Eyi^N0  
自动交易系统〔香港期货交易所有限公司〕 `s#0/t  
automatic adjustment mechanism 自动调整机制 jn vJ`7zFP  
automatic adjustment system 自动调整系统 Jj+|>(P  
Automatic Clearing House 自动票据交换所 3 EH/6  
automatic exchange rates accumulation system 自动化汇率累集系统 tdSy&]P  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 H_)\:gTG  
automatic teller machine [ATM] 自动柜员机 m[ *)sm  
autopay 自动转帐 DQO~<E6c  
available assets 可用资产 )W9W8>Cc5_  
available fiscal reserve 现存财政储备 @Ee{ GH^-  
available profit 可用利润 H59}d oKH  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 @igGfYy  
average 平均；平均数；海损 YT\x'`>Q  
average basic salary 平均基本薪金 pQ%~u3  
average consumer expenditure 平均消费开支；一般消费开支 }~pT saw  
average cost 平均成本 7=C$*)x  
average cost of land production 增辟土地平均成本 *izPLM}+  
average daily turnover 平均每日成交额 *sK")Q4N  
average daily wage rate 平均每日工资率 kKr|PFz  
average expenditure pattern 平均开支模式 (sLFJ a6e  
average growth rate 平均增长率 V`xZ4 i%L  
average net fixed assets 固定资产平均净值 ^@?-YWt   
average of relatives 相对价格平均数 n'R9SnW  
average price 平均价格 $"&0  
average propensity to consume 平均消费倾向；一般消费倾向 am,UUJ+h>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 rFJ(t7\9h  
average rate 平均率 ;u`zZb=,[  
average revenue 平均收入；平均收益 S^nshQI  
average stock 平均库存；平均存货 8CKN^8E  
average yearly rent 平均年租 ,grdl|Dg  
avoidance of double taxation 避免双重课税 `^HAWo;J  
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 ?K,xx
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