一些有用的会计术语(也不知道发的地方对不对)A

A: ;ZqFrHI M`  
A share Ａ股；甲类股份 4a @iR2e  
abatement of tax 减税；减扣免税额 UUU^Y
T \  
ABN AMRO Bank N.V. 荷兰银行 C95,!q  
above-the-line expenditure 线上项目支出；经常预算支出 p 5o;Rvr  
above-the-line receipt 线上项目收入；经常预算收入 KFs` u6  
ABSA Asia Limited 南非联合亚洲有限公司 Q~@8t"P  
absolute change 绝对数值变更 }[DAk~  
absolute expenditure 实际开支 G2^DukK.  
absolute guideline figure 绝对准则数字 VDPN1+1*  
absolute interest 绝对权益 }1W$9\%  
absolute order of discharge 绝对破产解除令 y*(YZzF  
absolute profit margin 绝对利润幅度 >@L HJ61C  
absolute value 实值；绝对值 a2rv4d=  
absolutely vested interest 绝对既得权益 #`fT%'T!  
absorbed cost 已吸收成本；已分摊成本 xqtjtH9X  
absorption 吸收；分摊；合并 XGoy#h  
absorption rate 吸收率；摊配率；分摊率 "/'=gE  
ACB Finance Limited 亚洲商业财务有限公司 L,D>E  
acceptable form of reciprocity 合理的互惠条件 >gSerDH8\  
acceptable rate 适当利率；适当汇率 ~+np7  
acceptance agreement 承兑协议 j&Aq^aI  
acceptance for honour 参加承兑 `/AzX *`  
acceptor 承兑人；接受人；受票人 }6bLukv  
acceptor for honour 参加承兑人 $ vjmW! O  
accident insurance 意外保险 h[8y$.YsC  
Accident Insurance Association of Hong Kong 香港意外保险公会 #CS>A#Lk  
accident insurance scheme 意外保险计划 tQ~B!j]  
accident year basis 意外年度基准 ~ 9;GD4  
accommodation 通融；贷款 _-&.=3\1  
accommodation bill 通融票据；空头票据 lewDR"0Kx  
accommodation party 汇票代发人 'AAY!{>  
account balance 帐户余额；帐户结余 fA8
+SaXW%  
account book 帐簿
F
q9[:  
account collected in advance 预收款项 3-R3Qlr  
account current book 往来帐簿 0hkuBQb\  
account of after-acquired property 事后取得的财产报告 yn#h$o<  
account of defaulter 拖欠帐目 A%PPG+IfA  
account payable 应付帐款 l17ZNDzLU  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'JMa2/7CG  
account receivable 应收帐款 $aA.d^  
account receivable report 应收帐款报表 #~x5}8  
account statement 结单；帐单；会计财务报表 *[5  
account title 帐户名称；会计科目 tAA7  
accountant's report 会计师报告 HIq1/)  
Accountant's Report Rules 会计师报告规则 ]2(c$R
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 eFio,  
Accounting Arrangements 《会计安排》 @(cS8%wK  
accounting basis 会计基础 xB(:d'1|  
accounting by Official Receiver 破产管理署署长呈交的帐目 S2R[vB4).  
Accounting Circular 《会计通告》 <n\.S  
accounting class 会计类别 _6m3$k_[MJ  
accounting date 记帐日期；会计结算日期 @EY}iK~  
accounting for money 款项核算 K*Jtyy}r  
Accounting Officer 会计主任 K|G$s  
accounting period 会计报告期；会计期 X4$e2f  
accounting policy 会计政策；会计方针 -"e}YN/  
accounting practice 会计惯例 &XsLp&Do2  
accounting principle 会计准则 x3s^u~C)(w  
accounting record 会计记录 Wn^^Q5U#  
accounting report 会计报告 faq K D:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %jxuH+L   
Accounting Society of China 中国会计学会 [!&k?.*;<  
accounting statement 会计报表 A,{D9-%  
accounting system 会计制度；会计系统 xiF%\#N  
accounting transaction 会计事项；帐务交易 .NT&>X~.V  
accounting treatment 会计处理 zcKC5vqb  
accounting year 会计年度 lAk1ncx  
accretion 增值；添加 i'wF>EBz  
accrual 应计项目；应累算数目 ?X'* p<`  
accrual basis 应计制；权责发生制 ?i~/gjp  
accrual basis accounting 应计制会计；权责发生制会计 (@E#O$'  
accrue 应累算；应计 "Cc"y* P  
accrued benefit 应累算利益 N >!xedw=  
accrued charges 应计费用 gJ.6m&+  
accrued cumulative preference share dividend 应累算的累积优先股股息 *?D2gaCta  
accrued expenses 应累算费用 3~</lAm;  
accrued interest payable 应付利息；应计未付利息 %5*#c*)R  
accrued interest receivable 应收利息；应计未收利息 > bF!Y]H  
accrued right 累算权益 <S$21NtM87  
accruing profit 应累算的利润 i8YgG0[)  
accumulated fiscal reserve 累积财政储备 wWw/1i:|'  
accumulated profit 累积利润；滚存溢利 ({KAh?  
accumulated reserve 累积储备 dCP Tpm  
accumulation of surplus income 累积收益盈余  s7o*|Xv  
acquired assets 既得资产 0xUj#)  
acquisition 收购；购置；取得 @izi2ND  
acquisition cost 购置成本 " B{0-H+  
acquisition expenses 购置费用 4p8jV*:@{  
acquisition of 100% interest 收购全部股权 f*vk1dS:*3  
acquisition of control 取得控制权 !2|`aa  
acquisition of fixed assets 购置固定资产 kA<r:/  
acquisition of shell “买壳” ?ev G=S4>  
acquisition price 收购价 0juIkN#  
act of God 天灾 ,R}KcZG)  
acting partner 执事合伙人 T(UYlLe  
active market 买卖活跃的市场；交投畅旺的市场；旺市 mzxvfXSF  
active partner 积极参与的合伙人 2U'JzE^Do  
active trading 交投活跃 &PuJV +y  
actual circulation 实际流通 3cO[t\/up  
actual cost 实际成本 THgzT\_zq  
actual expenditure 实际开支；实际支出 y]]Vp~R:[  
actual income 实际入息；实际收入；实际收益 ^Cn]+0G#C8  
actual market 现货市场 o:DBOpS  
actual price 现货价；实际价格 DD 5EHJR  
actual profit 实际利润 Gu`Vk/&  
actual quotation 实盘；实际价位；实际报价 0t/y~TrBY  
actual year basis 按实际年度计算 ,,_K/='m  
actuals 实货 DG*o w^  
actuarial investigation 精算调查 7(8  
actuarial principle 精算原则 u7zB9iQ&  
actuarial report 精算师报告 !VX_'GyK  
Actuarial Society of Hong Kong 香港精算学会 G=!bM(]R~  
actuarial valuation 精算师估值 {2k< k(,  
actuary 精算师 'eDgeWt/CQ  
ad referendum agreement 暂定协议；有待覆核的协定 0nz@O^*g(  
ad valorem duty 从价税；按值征税 Zmbz-##HQ  
ad valorem duty system 从价税制 ,35:Srf|  
ad valorem fee 从价费 mUyv+n,  
ad valorem tariff 从价关税 sq(Ar(L<  
additional allowance 额外免税额 E'S;4B5?  
additional amount for unexpired risk 未过期风险的额外款额 tW.>D;8  
additional assessable profit 补加应评税利润 d)1sP0Z_@  
additional assessment 补加评税 0 ,Qj:  
additional commitment 额外承担 uU(G_E ?  
additional commitment vote 额外承担拨款 :
.[5('  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p5;,/ |Ft  
additional dependent parent allowance 供养父母额外免税额 w+9C/U;|s  
additional provision 额外拨款 i?_D]BY4  
additional stamp duty 附加印花税 sx<+ *Trl  
additional tax 补加税罚款；补加税款 zg Y*|{4Sl  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0S:!Gv+  
adjudged bankrupt 被裁定破产 Ya&\ly /i  
adjudicated bankrupt 裁定破产人 <6b\i5j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 V@n
(v\F  
adjudication of bankruptcy 裁定破产；宣告破产 @52=3  
adjudication of insolvency 裁定无力偿还债务 7
R<u=U  
adjusted actual 经调整的实数；调整后的实数 RQS:h]?:l  
adjusted current assets 经调整的流动资产；调整后的流动资产 *CY
6 a  
adjusted figure 经调整的数字；调整后的数额 sJI-  
adjusted liabilities 经调整的负债；调整后的负债 '"]>`=R  
adjusted loss 经调整的亏损；调整后的亏损 Y0X94k.u  
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 o%^k T&  
adjusted profit 经调整的利润；调整后的利润 }Q r0T  
adjusted surplus 经调整的盈余额；调整后的盈余额 _l!U[{l*d  
adjusted value 经调整的价值；调整后的价值 )-?uX.E{  
adjustment 调整；修订；理算〔保险〕 w4fJ`
,  
adjustment centre 调剂中心 /zG-\eU  
adjustment lag 调整过程的时间差距；调整时差 v(@+6#&  
adjustment mechanism 调整机制 F `pyhc>1;  
adjustment of loss 亏损调整 -=Eq/su%  
adjustment process 调整过程；调整程序 95?5=TF  
adjustment range 调整幅度 [+MH[1Vr={  
administered exchange rate 受管制汇率 U~#^
^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 N7$DRG/<b
 
administration expenses 行政费用 Z_V&IQo-7  
administration fee 手续费；行政费 o(X90X  
administration in bankruptcy 破产管理 O{ %A&Ui  
administration order 遗产管理令 _2gT1B  
administrator 管理人；遗产管理人 jU4)zN/`r  
administrator of the estate 遗产管理人 ?V5Pt s  
admission of debt 债项承认书 AY/-j$5+?  
admission of proof 接纳债权证明 nL+YL  
advance 放贷款项；垫付款项；预支款项；预付款项 W:{PBb"x8  
advance account 暂支帐目；预付款帐户 "Yfr"1RmO  
advance compensation 预付补偿金 AYPf)K;%  
advance from shareholder 股东垫款 BV }(djx  
advance pending reimbursement 预支以待日后付还 RSPRfYU/  
advanced economy 先进经济体系 xU13fl  
advancement 预付；预付财产 ttbQergS  
advances warrant 垫款令 ^=izqh5S  
advancing 贷出 3<)@ll  
adverse balance 逆差 $E`iqRB  
adverse exchange 逆汇 !skb=B#  
advertisement addressed to shareholders 在报章刊登的致股东通告 APQQ:'>N4~  
advice for collection 托收通知书 U8WHE=Kk\h  
advice of drawing 提款通知书；汇票通知书 ))CXjwLj;  
advice of payment 付款通知 M89-*1  
Advisory Committee [Securities and Futures Commission] ?`T6CRZ
hr  
谘询委员会〔证券及期货事务监察委员会〕 )Vg{Y [!  
Advisory Committee on Diversification 经济多元化谘询委员会 @wB'3q}(  
affidavit 誓章；遗产申报誓章 d)hzi  
affidavit of no receipt 述明无收款的誓章 ^aD
/ .  
affiliate 联号；联营公司；附属公司 =hugnX<9  
affiliated company 附属公司；联号；联营公司 3<jAp#bE  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1fO2)$Y  
affordability 负担能力 :rTKqX&"j  
African Development Bank [AfDB] 非洲开发银行 NDe[2  
after-acquired property 事后取得的财产 @ yg|OA}  
after-hours dealing 市后交易 anz9lGG#  
after-tax profit 税后盈利；税后利润；税后溢利 N.5KPAvg%  
agency agreement 代理协议 V 4\^TO`q=  
agency expenses 代理机构的开支 RP`GG+K  
agency fee 代理费 i^yH?bH @~  
Agency Law 《代理法》 n&YW".iG  
agent 代理人；承销人 FU]8.)`G  
agent of company 公司代理人 hk7(2j7B  
agent's fee 代理人费；经纪费 XUQW;H  
aggregate 总计；总数；总体数字 y?Hj%,  
aggregate amount 总款额；总额 w8ZHk?:  
aggregate assets and liabilities 总体资产与负债 _Qm7x>NT4  
aggregate at constant price 按固定价格计算的总体数字 wv7p,9Z[  
aggregate demand 总需求 OXIu>jF  
aggregate gross position 总持仓量 H)j[eZP  
aggregate limit 总限额 +B`'P9Zk@  
aggregate of salaries tax 合计薪俸税 a9? v\hG  
aggregate performance 总体表现；总体业绩 &e HM#as  
aggregate supply 总体供应 [$1: &!(!  
aggregate surplus 总盈余 {m_A1D/_  
aggregate total 整体总额 [U%ym{be^  
aggregate value 总值；合计价值 Yhc6P%{Z^  
aggregated basis 合计基准 "UhK]i*@l  
aggregated net chargeable income 合计应课税入息实额 Z0()pT  
aggregation 合并计算；合计；总和 Wk\mgGn+  
aggregation of incomes of husband and wife 夫妇入息合并计算 `Ct'/h{  
aggregation of property 财产的总和 ;<bj{#mMv  
agio 差价；贴水 E'&OOEMN-  
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》 [D<RV3x9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 'B:Z=0{>N  
《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》 WIEx '{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment a%MzNH  
《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》 >}dT
O/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ]HJ{dcF  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Lo|NE[b:G  
agreement for a settlement 授产协议 <K DH  
agreement for assignment 转让协议 S.Wh4kMUe  
agreement for sale 售卖协议；买卖协议 HQ|o%9~  
agreement for sale and purchase 买卖协议 ^Txu~r0@  
agreement for the payment of interest 支付利息协议 xUiWiOihr6  
agreement for the repayment of money 还款协议 t-*VsPy  
agreement of reinsurance 再保险协议 (aDb^(]>  
Agricultural Bank of China 中国农业银行 >0Fxyv8  
air passenger departure tax 飞机乘客离境税 ^MWEfPt  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "t(1tWO1o  
airport tax 机场税 !F0rd9  
alcohol duty 酒精税 _KSfP7VU  
alienation 让与；让渡；转让 ?o(ZTlT  
alimony 生活费；赡养费 Aj8l%'h[  
All Ordinaries Index [AOI] 所有普通股指数 J^+_8  
all risks 全险；综合险 #;\L,a|>*  
All Sales Record for Stock Market 《股票市场成交报告》 p|&ZJ@3  
Allied Capital Resources Limited 新联财务有限公司 P[Y{LKAbb  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 'L>&ZgLy  
allocation letter 拨款信件 rQu  
allocation of fund 分配款项；预留款项 +Fc ET  
allocation of profit 利润分配；溢利分配 ou<S)_|Iu  
allocation warrant 拨款令 N`,7FI}  
allotment 分配；配股 !p]T6_t]Q  
allotment notice 股份配售通知；配股通知 %|:;Ti  
allotment of shares 股份分配 vh9kwJyT  
allowable 可获宽免；免税的 %+AS0 Jh
B  
allowable business loss 可扣除的营业亏损 T7>48
eH  
allowable expenses 可扣税的支出 I!|y;mh:it  
allowance 免税额；津贴；备抵；准备金 :Az8K)  
allowance for debts 债项的免税额 8Zcol$XS'  
allowance for depreciation by wear and tear 耗损折旧免税额 =&di
4'`  
allowance for funeral expenses 殡殓费的免税额 b34zhZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }G>v]bV0V  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ez06:]Jd  
allowance to debtor 给债务人的津贴 c[(yU#@  
alteration of capital 资本更改 0OleO9Ua  
alternate trustee 候补受托人 A5CdLwk  
amalgamation 合并 jGO9n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O{lIs_1.Z  
ambit of charges 征税范围；收费范围 8yHq7=  
amended valuation 经修订的估值 qi
G]nCq  
American Commodities Exchange 美国商品交易所 %/{IssCR7  
American Express Bank Limited 美国运通银行 a(PjcQ4dY  
American Stock Exchange 美国证券交易所 ePV-yy  
amortization 摊销 .@y{
)/  
amount due from banks 存放银行同业的款项 bWGyLo,  
amount due from banks abroad 存放海外银行同业的款项 ,bB( 24LD  
amount due from holding companies 控股公司欠款 Si#"Wn?|  
amount due from local banks 存放本港银行同业的款项 tP}Xhn`  
amount due to banks 银行同业的存款 %iK%$  
amount due to banks abroad 海外银行同业的存款 Pk$}%;@
v  
amount due to holding companies 控股公司存款 T6sr/<#<(  
amount due to local banks 本港银行同业的存款 kVV\*"9y  
amount due to outport banks 外埠银行同业的存款 fC=fJZU7$  
amount for note issue 发行纸币的款额 Jz~+J*r;]A  
amount of bond 担保契据的款额 kmZ.U>#  
amount of consideration 代价款额 +\+Uz!YS  
amount of contribution 供款数额 e(?:g@]-r  
amount of indebtedness 负债款额 6?53q e  
amount of principal of the loan 贷款本金额 GLo\q:5A  
amount of rates chargeable 应征差饷数额 pBlRd{#fL  
amount of share capital 股本额 (3e;"'
k  
amount of sums assured 承保款额 WuBmdjZ  
amount of variation 变动幅度 Wr]O  
amount of vote 拨款数额 IkSX\*  
amount payable 应付款额 e{v,x1Y_z(  
amount receivable 应收款额 pG)9=X!9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P#AAOSlLV  
analysis 分析 gsW=3m&`  
ancillary risk 附属风险 Z6 tE{/  
annual account 周年帐目；周年帐目报表；年度决算；年结 LiiK3!^i  
annual accounting date 年结日期 4st~3,lR$  
annual allowance 每年免税额；年积金；年度津贴；年津 @)9REA(
U  
annual balance 年度余额 Jb(
DJ-&  
annual disposable income 每年可动用收入 Ya~ "R#Uy  
annual estimates 周年预算 99J+$
A1  
annual fee 年费 PPUEkvH W  
annual general meeting 周年大会 IO}+[%ptc*  
annual growth rate 年增率；每年增长率 Xy:Gj,@  
annual long-term supplement 长期个案每年补助金 n"(7dl?  
annual pensionable emolument 可供计算退休金的年薪 BmJkt3j."  
annual report 年报 ZrFr`L5F;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4O$mR  
annual return 周年报表；周年申报表；每年报税表格 pgCd  
Annual Return Rules 《周年报表规则》 ?g5iok {  
annual review of consumer prices 每年消费物价回顾 4BHtR017r  
annual roll-forward basis 逐年延展方式 a`DWpc~  
annual salary 年薪 +c-6#7hh  
annual statement 年度报表；年度决算表 uZ@-e|qto  
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 ksTzXG8  
annuitant 年金受益人 .6\T`6H=a  
annuity 年金 7*+Km'=M  
annuity contract 年金合约 LEWa6'0rq
 
annuity on human life 人寿年金 r])Z9bbi  
antecedent debt 先前的债项 AnRlH  
ante-dated cheque 倒填日期支票 _o\>V:IZ  
anticipated expenditure 预期开支 L_E^}^1!  
anticipated net profit 预期纯利 x
cHen/4X  
anticipated revenue 预期收入 D0f*eSXE{  
anti-inflation measure 反通货膨胀措施 Y [4vRzc  
anti-inflationary stance 反通货膨胀立场 :M@MmpPh  
apparent deficit 表面赤字 64?Pfir6  
apparent financial solvency 表面偿债能力 B,4q>KQA  
apparent partner 表面合伙人 b2G2cL-(  
application for personal assessment 个人入息课税申请书 ^SEc./$  
application of fund 资金应用 Tj Mb>w9  
application to release as liquidator and to destruct the books of accounts and documents p`\3
if'  
申请免除清盘人职务及毁灭帐簿与文件 cvhlRI%6  
appointed actuary 委任精算师 ^)|&|  
appointed auditor 委任核数师；委任审计师 A_@I_V$  
appointed trustee 委任的受托人 3 sl=>;-  
appointer 委任人 kmIoJH5  
apportioned pro rata 按比例分摊 \xF;{}v  
apportionment 分配；分摊 -RGPtD@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t @;WgIp(&  
apportionment formula 分摊方程式 7LG+$LEz  
apportionment of estate duty 遗产税的分摊 oL#xDG  
appraisal 估价；评估 ]+mjOks~  
appreciable growth 可观增长 3u*82s\8T  
appreciable impact 显着影响 WPtMds4  
appreciable increase 可观增长 J`W-]3S#  
appreciation 增值；升值 A1Ka(3"  
appreciation against other currencies 相对其他货币升值  -H`\? R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]\7lbLv  
appreciation tax 增值税 X R4)z  
appropriation 拨款；拨用；拨付 [$^A@bqk  
appropriation account 拨款帐目 s\_l=v3  
Appropriation Bill 拨款法案 ^,+nef?=
 
appropriation-in-aid system 补助拨款办法 %06vgjOa (  
approved assets 核准资产 c& 3#-DNI  
approved basket stock 认可一篮子证券 F%Kp9I*  
approved budget 核准预算 NaF(\j  
approved charitable donation 认可慈善捐款 U7E  
approved charitable institution 认可慈善机构 '5AvT: ^u  
approved currency 核准货币；认可货币 .?B{GnB>  
approved estimates 核准预算 l^ARW E  
approved estimates of expenditure 核准开支预算 wEE2a56L-  
approved overseas insurer 核准海外保险人 6p#g0t  
approved overseas trust company 核准海外信托公司 ~> PgJ^G  
approved pooled investment fund 核准汇集投资基金 -]/7hN*v  
approved provident fund scheme 认可公积金计划 ^xt9pa$f  
approved provision 核准拨款 TMqY4;UeL  
approved redeemable share 核准可赎回股份 7(NXCAO81  
approved regional stock 认可地区性证券 A?DB#-z.r  
approved retirement scheme 认可退休金计划 t}VwVf<K  
approved subordinated loan 核准附属贷款 6%E~p0)i%  
arbitrage 套戥；套汇；套利 nx B32  
arbitrageur 套戥者；套汇者 +ZclGchw  
arbitrary amount 临时款项 "?P[9x}  
arrangement 措施；安排；协定 b_|u<  
arrears 欠款 F;pQ\Y  
arrears of pay 欠付薪酬 zFywC-my@  
arrears of revenue 逾期未收税款；逾期未收的帐项 , |l@j%  
articles of association 组织章程；组织细则；组织章程细则 wYjQV?,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~H u"yAR  
ascertainment of profit 确定利润 1+a@k  
"Asia Clear" “亚洲结算系统” &Xv1[nByU  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]rnXNn;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 I(n }<)eF  
Asian Development Fund [ADF] 亚洲发展基金 p-,Iio+  
Asian dollar bond 亚洲美元债券 S.W^7Ap  
Asian dollar market 亚洲美元市场 9#Bx]wy  
Asian dollar rate 亚洲美元利率 ;gUXvx~~r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 x/xb1"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 srK53vKMHW  
asked price 沽盘；喊价；索价；卖方报价 'y.JcS!|  
assessable income 应评税入息 ab@=cL~^  
assessable loss 应评税亏损 wdwp9r  
assessable profit 应评税利润 L7}i q0  
assessable value 应评税值 nVXg,Jl  
assessed profit 估定利润 :Jk33 N4y0  
assessed value 经评估价值 7TpRCq#  
assessment 评税；评定；估价；评税单 3{e'YD~hP  
assessment number 评税编号；估价编号 g8l5.Mpx  
assessment of additional tax 补加税评税 @o&Ytd;i  
assessment of performance 业绩评估；实绩评价 ?Wa<AFXQ  
Assessor 评税主任 [Tp%"f1  
asset price bubbles 资产价格泡沫 m6i%DE  
asset-backed securities 具资产保证的证券 w.uK?A>W,  
assets accretion 资产增值 hg8Be6G<  
assets and liabilities 资产与负债 DvYwCgLR  
assets betterment statement 资产递增表；资产改进表 %'0&ElQ  
assets lending 实物放款；有抵押贷款 Xu6K%]i^  
assets of the company passing on the death 死者去世时转移的公司资产 O,|\"b1(  
assets pledged as security for liabilities 用作负债抵押的资产 3cixQzb}u  
assets portfolio 资产投资组合 (sCAR=5v\  
assets price 资产价格 
I+" lrU  
assets quality 资产质素 Yb6q))Y  
assets realization 资产变现 /zT`Y=1  
assets refinancing arrangement 资产再集资安排 ,Kw5Ro`I:  
assets securitization 资产证券化 OJpj}R  
assets situated outside Hong Kong 在香港以外地方的资产 L M /Ga  
assets stripping 削减资产；拆卖资产 Jq)U</  
assets value 资产值 /H)Br~ l  
assignee 承让人 {cR=N~_EO  
assignment 转让；转让书；转让契 Rh<N);Sl7  
assignment of interest 权益转让 +c) TDH  
assignment of letters patent and trade mark 专利证书及商标转让 #9:2s$O[x  
assignment of property 物业转让；物业转让书 g<a<*)&  
assignment right 转让权 _mk5^u/u  
assignor 转让人 7"cv|6y|  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /2
XW  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o @KW/RN"  
associate member 附属会员 LuS+_|]x  
associated body corporate 相联法人团体 kZxW"2  
associated company 相联公司；联属公司 k>5O`Y:  
associated corporation 相联法团 rwgsXS8W6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,Sg33N?  
公认会计师公会〔英国〕 opD-vDa h  
Association of Futures Exchange Brokers 香港期货经纪协会 bX2"89{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 L/i(KF{  
association of underwriters 承保人组织 ARWZ; GX  
assumption of control 接管 * t!r@k  
assurance 担保；保险；转易；转易书 vv+J0f^  
assurance of interest 权益的转易 ,{KCY[}|  
at 19XX price 按一九ＸＸ年价格计算 d!V$Y}n  
at a discount 按赔价计算；按贴水价格计算；打折扣 j?-R]^-5  
at a premium 按溢价计算；按升水价格计算  ;:OsSq&  
at call 通知付款；按通知 FN?3XNp.  
at constant market price 按固定市价计算 5I' d PNf  
at constant price 按固定价格计算 QVtM.oi!Q  
at cost 按成本计算 au$"B/  
at current market price 按当时市价计算；按现时市价计算 ^npJUa  
at current price 按当时价格计算；按现时价格计算 }C,O
  
at factor cost 按要素成本计算；按生产要素成本计算 ;Z9IZ~  
at money-of-the-day price 按付款当日价格计算 B4Lx{uno  
at or better 按指定或较佳价位〔买卖指令〕 C-w5KW  
at par 按面值计算；平价 Gx'TkU=  
at sight 见票即付 Z0*%Rq  
at the close 按收市盘 3ZojE ux`  
at the opening 按开市盘 <kbyZXV@K  
attestation 见证；见证条款 KOSQQf o  
at-the-money option 平价期权 }l;Lxb2`  
attorney 受权人；受托代表人 ~pz FZ7n4  
attornment 新拥有人承认书 tsv$r$Se  
attributable profit 可归属利润 Lgi[u"Du  
attributable share value 可归属股份价值 _~M^ uW^l  
Auckland Stock Exchange 奥克兰证券交易所 +S9PML){h  
auction 拍卖 8omC%a}9m  
auctioneer 拍卖商 A5nO=  
audit 审计；核数 wa:0X)KC
?  
Audit Commission 审计署 Nfn(Xn*J-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] LchnBtjn  
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〕 &tE.6^F
 
audit review 帐目审查 /k6fLn2;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6+`tn  
audited account 审计帐目；经审计的帐目 $$1qF"GF  
audited annual account 经审计的周年帐目 gQouOjfP  
audited balance sheet 经审计的资产负债表 RiR:69xwR*  
auditor 核数师；核数主任；审计师 e;ty!)]  
auditor's certificate 核数师证明书；审计师证明书 79BaDB`{a  
auditor's report 核数师报告；审计师报告 `.v(fC  
Aussie bond 澳元债券 s|
-FH X  
austerity budget 紧缩预算 ( u`W!{1\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 HOZRYIQB  
Australia All Ordinaries Index 澳洲所有普通股票指数 OYmi?y\  
Australian Dollar [AUD] 澳元 8)wt$b  
Australian Options Market 澳大利亚期权市场 s9j7Psd  
Australian Securities Commission 澳洲证券事务监察委员会 PDP[5q r  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "A[ b rG  
Australian Stock Exchange 澳大利亚证券交易所 >/^#Drwb!i  
Austrian Schilling [ATS] 奥地利先令 UtJa3ya  
authentication 认证；鉴证 `78V%\  
authority to purchase 委托购买证；委购书 .CbGDZ  
authorization 认可；核准；授权；授权书
0rE(p2  
authorization by direction 指示授权 NlF}{   
authorization by instruction 指令授权 'q{733o  
authorization by warrant 令状授权 Vrp[r *V@E  
authorization of unit trust 单位信托的认可 6`\ya@  
authorized agent 指定代理人 2]WE({P  
authorized capital 法定资本 mT.e>/pa  
authorized clerk 出市员 Qe$k3!  
authorized dealer 认可交易商 .}`hCt08  
authorized financial institution 认可财务机构 _*6v|Ed?  
authorized fund 认可基金 k\7:{y@,  
authorized fund house 获授权的基金公司；认可基金公司 XDz5b.,  
authorized institution 认可机构 ry0%a[[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9uYyfb: ,z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Z|*!y]W
e  
authorized insurer 获授权保险人；获认可承保人 $_X|,v9  
authorized investment 特准投资项目 cQUC.TZ_  
authorized person 获授权人 0q6I;$H  
authorized representative 获授权代表 Ee2c5C!|C  
authorized share capital 法定股本 RBGX_v?  
automated quotation system 自动报价系统 v:|(8Y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )qU7`0'8  
自动交易系统〔香港期货交易所有限公司〕 (@sp/:`6  
automatic adjustment mechanism 自动调整机制 Lm%GR[tyQ  
automatic adjustment system 自动调整系统 w4:\N U  
Automatic Clearing House 自动票据交换所 =f7r69I"  
automatic exchange rates accumulation system 自动化汇率累集系统 {nMAm/ky
j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Es'Um,ku  
automatic teller machine [ATM] 自动柜员机 XFqJ '
R  
autopay 自动转帐 '0t-]NAc  
available assets 可用资产 [aqu}Su  
available fiscal reserve 现存财政储备 ,/,9j{|"j  
available profit 可用利润 :V
uf6,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 & >JDPB?5  
average 平均；平均数；海损 lU2c_4  
average basic salary 平均基本薪金 7;}l\VXHm  
average consumer expenditure 平均消费开支；一般消费开支 o>lmst%<  
average cost 平均成本 yTBS=+X  
average cost of land production 增辟土地平均成本 ;LwqTlJ*[L  
average daily turnover 平均每日成交额 TprtE.mP  
average daily wage rate 平均每日工资率 d"Q |I
  
average expenditure pattern 平均开支模式 xN"Z1n7t  
average growth rate 平均增长率 r':TMhzHq?  
average net fixed assets 固定资产平均净值 SUtf[6  
average of relatives 相对价格平均数 /Cr/RG:OX  
average price 平均价格 b
.yh8|&  
average propensity to consume 平均消费倾向；一般消费倾向 0GXO&rCG  
average propensity to save 平均储蓄倾向；一般储蓄倾向 q6q1\YB  
average rate 平均率 Y)I8eU{Wl(  
average revenue 平均收入；平均收益 KeBQH8A1N  
average stock 平均库存；平均存货 q/&y*)&'O  
average yearly rent 平均年租 8im@4A+n`  
avoidance of double taxation 避免双重课税 /VTM 9)u  
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 `,Vv["^PB  
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