一些有用的会计术语(也不知道发的地方对不对)A

A: ~G-W|>  
A share Ａ股；甲类股份 f}p`<z   
abatement of tax 减税；减扣免税额 ~!Nw]lb!  
ABN AMRO Bank N.V. 荷兰银行 2|d^#8)ZC  
above-the-line expenditure 线上项目支出；经常预算支出 F&m9G >r  
above-the-line receipt 线上项目收入；经常预算收入 WSN^iDS
 
ABSA Asia Limited 南非联合亚洲有限公司 0NKg
tH~+  
absolute change 绝对数值变更 sR[!6[AA  
absolute expenditure 实际开支 )0ydSz`B  
absolute guideline figure 绝对准则数字 *Uj;a.  
absolute interest 绝对权益 N)AlQ'Lwx  
absolute order of discharge 绝对破产解除令 VZ=:`)  
absolute profit margin 绝对利润幅度 \E<Qi3W>*  
absolute value 实值；绝对值 i/H;4
#Bz  
absolutely vested interest 绝对既得权益 H(P]Z~et  
absorbed cost 已吸收成本；已分摊成本 Yf~Kzv1]*  
absorption 吸收；分摊；合并 `]]<.>R  
absorption rate 吸收率；摊配率；分摊率 4Orq;8!BW  
ACB Finance Limited 亚洲商业财务有限公司 Y:L[Iz95o  
acceptable form of reciprocity 合理的互惠条件 ]8DTk!  
acceptable rate 适当利率；适当汇率 /<IWdy]$3  
acceptance agreement 承兑协议 8q9ATB-^>  
acceptance for honour 参加承兑 bt
_c$TN  
acceptor 承兑人；接受人；受票人 :]]x^wony~  
acceptor for honour 参加承兑人 )S 4RR2Q>  
accident insurance 意外保险 :z&kbG  
Accident Insurance Association of Hong Kong 香港意外保险公会 ir>h3Zk  
accident insurance scheme 意外保险计划 ~{yy{  
accident year basis 意外年度基准 ]Y!Fz<-;P  
accommodation 通融；贷款 %7P]:G+Y\  
accommodation bill 通融票据；空头票据 .P/0`A{&  
accommodation party 汇票代发人 J:gC1g^  
account balance 帐户余额；帐户结余 $I>]61l%  
account book 帐簿 $/tj<++W  
account collected in advance 预收款项 eq(h{*rC  
account current book 往来帐簿 9H/R@i[E  
account of after-acquired property 事后取得的财产报告 v}a{nU'  
account of defaulter 拖欠帐目 ~:o$}`mW  
account payable 应付帐款 kGo2R]Dd[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _$5DK%M}  
account receivable 应收帐款 w,vnpdT  
account receivable report 应收帐款报表 I`rN+c:  
account statement 结单；帐单；会计财务报表 \Cj3jg  
account title 帐户名称；会计科目 )lJAMZ 5xp  
accountant's report 会计师报告
_*%K!%}l=  
Accountant's Report Rules 会计师报告规则 X[1D$1Dvw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -N wic|  
Accounting Arrangements 《会计安排》 r|DIf28MIq  
accounting basis 会计基础 C=@4U}  
accounting by Official Receiver 破产管理署署长呈交的帐目 }2"W0ZdWD  
Accounting Circular 《会计通告》 *($,ay$&H  
accounting class 会计类别 PpBptsb^|J  
accounting date 记帐日期；会计结算日期 EPH" 5$8  
accounting for money 款项核算 P5oS 1iu*  
Accounting Officer 会计主任 +6P[TqR  
accounting period 会计报告期；会计期 ab%I&B<b  
accounting policy 会计政策；会计方针 v;9(FLtL  
accounting practice 会计惯例 B5vLV@>]  
accounting principle 会计准则 j~K(xf  
accounting record 会计记录 TK[[6IB  
accounting report 会计报告 njg0MZBqA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `[(XZhN  
Accounting Society of China 中国会计学会 >yXhP6  
accounting statement 会计报表 :i& 9}\|,  
accounting system 会计制度；会计系统 2EZ7Vdz2  
accounting transaction 会计事项；帐务交易 n7K%
lj-.P  
accounting treatment 会计处理 Q\ 6-SAS  
accounting year 会计年度 ng9e)lU~*b  
accretion 增值；添加 ]=%qm;  
accrual 应计项目；应累算数目 l&U$LN$*e  
accrual basis 应计制；权责发生制 8b~  
accrual basis accounting 应计制会计；权责发生制会计 O65`KOPn  
accrue 应累算；应计 UhL1Y NF_  
accrued benefit 应累算利益 9RHDkK{5  
accrued charges 应计费用 ? ,s'UqR  
accrued cumulative preference share dividend 应累算的累积优先股股息 }Oc+EV-Z  
accrued expenses 应累算费用 U&u6356  
accrued interest payable 应付利息；应计未付利息 #)xlBq4cZ  
accrued interest receivable 应收利息；应计未收利息 8tQL$CbO  
accrued right 累算权益 <nD@4J-A0  
accruing profit 应累算的利润 [~ 2m*Q  
accumulated fiscal reserve 累积财政储备 x[0hY0 ?[M  
accumulated profit 累积利润；滚存溢利 #&?ER]|3  
accumulated reserve 累积储备 -d#08\  
accumulation of surplus income 累积收益盈余 [r8[lkR  
acquired assets 既得资产 7<MEMNYX  
acquisition 收购；购置；取得 d94k  
acquisition cost 购置成本 D:bmq93PC  
acquisition expenses 购置费用 gDLS)4^w  
acquisition of 100% interest 收购全部股权 EJTM >Rpor  
acquisition of control 取得控制权 nb=mY&q}~  
acquisition of fixed assets 购置固定资产 4c 8{AZ  
acquisition of shell “买壳” l1'v`!  
acquisition price 收购价 k)*apc\W  
act of God 天灾 =Q<7
[  
acting partner 执事合伙人 kBcTXl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]bh%pn  
active partner 积极参与的合伙人 cl`Wl/Q#  
active trading 交投活跃 >4Tk#+%Jj  
actual circulation 实际流通 SsW<,T  
actual cost 实际成本 Aipm=C8  
actual expenditure 实际开支；实际支出 cxSHSv1;  
actual income 实际入息；实际收入；实际收益 {\0V
$#q   
actual market 现货市场 @XM*N7  
actual price 现货价；实际价格 'Gc{cNbXIA  
actual profit 实际利润 ;#9?3Os  
actual quotation 实盘；实际价位；实际报价 fv+ET:
T%  
actual year basis 按实际年度计算 u%:`r*r  
actuals 实货 "IzAvKPM  
actuarial investigation 精算调查 RIXeV*ix  
actuarial principle 精算原则 |6bvUFr  
actuarial report 精算师报告 oj Y.6w  
Actuarial Society of Hong Kong 香港精算学会 l+P!I{n  
actuarial valuation 精算师估值 b)KEB9w  
actuary 精算师 ?rQ.nN  
ad referendum agreement 暂定协议；有待覆核的协定 tB~#;:g  
ad valorem duty 从价税；按值征税 ,m?V3xvq  
ad valorem duty system 从价税制 Z+y'w#MZL  
ad valorem fee 从价费 a dr\l5pWQ  
ad valorem tariff 从价关税 cYgJ}(>}  
additional allowance 额外免税额 nng|m  
additional amount for unexpired risk 未过期风险的额外款额 }lX$KuD  
additional assessable profit 补加应评税利润 b:hta\%/2  
additional assessment 补加评税 ydO+=R0M  
additional commitment 额外承担 EF\OM?R  
additional commitment vote 额外承担拨款 WXmfh  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T\.(e*hC  
additional dependent parent allowance 供养父母额外免税额 QCZ88\jX[  
additional provision 额外拨款 iw/~t  
additional stamp duty 附加印花税 a'jUM+D;  
additional tax 补加税罚款；补加税款 TY %zw6 #p  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P}5bSQ( a3  
adjudged bankrupt 被裁定破产 1mJU
lx  
adjudicated bankrupt 裁定破产人 JZ-@za6u  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^-q{
:lx  
adjudication of bankruptcy 裁定破产；宣告破产 c:0n/DC  
adjudication of insolvency 裁定无力偿还债务 b_F1?:#  
adjusted actual 经调整的实数；调整后的实数 sGhw23  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ya\:C]   
adjusted figure 经调整的数字；调整后的数额 dGOFSH  
adjusted liabilities 经调整的负债；调整后的负债 i'H]N8,A  
adjusted loss 经调整的亏损；调整后的亏损 5Z; 5?\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 LJPJENtFIs  
adjusted profit 经调整的利润；调整后的利润 "zY~*3d  
adjusted surplus 经调整的盈余额；调整后的盈余额 (BPp2^  
adjusted value 经调整的价值；调整后的价值 +%\Ci!%b  
adjustment 调整；修订；理算〔保险〕 CqC )H7A  
adjustment centre 调剂中心 $eI cCLF  
adjustment lag 调整过程的时间差距；调整时差 81y<Uz 6  
adjustment mechanism 调整机制 K<5yjG8&  
adjustment of loss 亏损调整 X/:
V{2  
adjustment process 调整过程；调整程序 &}e>JgBe0  
adjustment range 调整幅度 ,NZllnW  
administered exchange rate 受管制汇率 {Dl@/fz  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 z;oia!9z  
administration expenses 行政费用 TIiYic!_~  
administration fee 手续费；行政费 4y3c=L No  
administration in bankruptcy 破产管理 v"yu7tZ3N  
administration order 遗产管理令 B2]52Fg-"  
administrator 管理人；遗产管理人 hO$Gx*e$  
administrator of the estate 遗产管理人 zCo$YP#5_  
admission of debt 债项承认书 bLG7{qp  
admission of proof 接纳债权证明 _h^.`Tz,  
advance 放贷款项；垫付款项；预支款项；预付款项 /+%aSPQ  
advance account 暂支帐目；预付款帐户 $}tF66d  
advance compensation 预付补偿金 kEC^_sO"  
advance from shareholder 股东垫款 jnOnV1I"  
advance pending reimbursement 预支以待日后付还 Lw[=pe0
e  
advanced economy 先进经济体系 5\h 6"/6Df  
advancement 预付；预付财产 Cscu   
advances warrant 垫款令 %8u9:Cl):  
advancing 贷出 #2U#h-vI  
adverse balance 逆差 E~WbV+,3  
adverse exchange 逆汇 H}~K51  
advertisement addressed to shareholders 在报章刊登的致股东通告 *Oy* \cX2[  
advice for collection 托收通知书 0;><
@{'  
advice of drawing 提款通知书；汇票通知书 fn 'n'X|  
advice of payment 付款通知 ]vf0f,F  
Advisory Committee [Securities and Futures Commission] 3>7{Q_5  
谘询委员会〔证券及期货事务监察委员会〕 z4BU}`;b3t  
Advisory Committee on Diversification 经济多元化谘询委员会 MnFrQC  
affidavit 誓章；遗产申报誓章 hu0z 36  
affidavit of no receipt 述明无收款的誓章 QnS^ G{  
affiliate 联号；联营公司；附属公司 ._tEDY/1m  
affiliated company 附属公司；联号；联营公司  ;303fS  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zo@vuB.  
affordability 负担能力 vv,<#4d
 
African Development Bank [AfDB] 非洲开发银行 QAxy?m,'  
after-acquired property 事后取得的财产 %XukiA+  
after-hours dealing 市后交易 T.I'c6|  
after-tax profit 税后盈利；税后利润；税后溢利 O@@nGSc@  
agency agreement 代理协议 #$S~QS.g  
agency expenses 代理机构的开支 {~O4*2zg;K  
agency fee 代理费 PUO7Z2  
Agency Law 《代理法》 S>T ;`,  
agent 代理人；承销人 +|dLR*s  
agent of company 公司代理人 *GXPN0^Qjo  
agent's fee 代理人费；经纪费 $Q#n'#c  
aggregate 总计；总数；总体数字 -j<E_!t  
aggregate amount 总款额；总额 &_:9.I1  
aggregate assets and liabilities 总体资产与负债 p:nl4O/  
aggregate at constant price 按固定价格计算的总体数字 #A4WFZ  
aggregate demand 总需求 HRE?uBkjf  
aggregate gross position 总持仓量 wX2U   
aggregate limit 总限额
"!Ph  
aggregate of salaries tax 合计薪俸税 $S<B\\ %  
aggregate performance 总体表现；总体业绩  /d|:  
aggregate supply 总体供应 i9Bh<j>:J  
aggregate surplus 总盈余 j"~"-E(79  
aggregate total 整体总额 '6NrL;  
aggregate value 总值；合计价值 RICm$
,  
aggregated basis 合计基准 M.dX;iM<  
aggregated net chargeable income 合计应课税入息实额 ylczM^@  
aggregation 合并计算；合计；总和 Q]=/e7  
aggregation of incomes of husband and wife 夫妇入息合并计算 \='LR!_  
aggregation of property 财产的总和 JL#LCU ?  
agio 差价；贴水 @Hp%4$=  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 x[TLlV:{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment WxYEu+_  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 YJ,"@n_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment iNkN'("  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 |X1axRO  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _XP}fx7$C  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 u*%mUh  
agreement for a settlement 授产协议 ,S dj"C  
agreement for assignment 转让协议 6e\?%,H  
agreement for sale 售卖协议；买卖协议 1qAE)8ie  
agreement for sale and purchase 买卖协议 <ivG(a*=]  
agreement for the payment of interest 支付利息协议 LyvR].p=5*  
agreement for the repayment of money 还款协议 Xe&9|M  
agreement of reinsurance 再保险协议 %`s#p` Ol1  
Agricultural Bank of China 中国农业银行 R%n*wGi_6b  
air passenger departure tax 飞机乘客离境税  ]XlBV-@b  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7=yM40  
airport tax 机场税 @0EY5{&  
alcohol duty 酒精税 2dHO!A$RF  
alienation 让与；让渡；转让 Q{S
{|.w-  
alimony 生活费；赡养费  $LuU  
All Ordinaries Index [AOI] 所有普通股指数 xPm{'J+b~  
all risks 全险；综合险 }XUI1H]jk  
All Sales Record for Stock Market 《股票市场成交报告》 4=^Ha%l  
Allied Capital Resources Limited 新联财务有限公司 bnL!PsG$K,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4|%Y09"lv  
allocation letter 拨款信件 I:DAn!N-A*  
allocation of fund 分配款项；预留款项 DFZ0~+rh  
allocation of profit 利润分配；溢利分配 9xJtDdy-O  
allocation warrant 拨款令 1l)j(,Zd*  
allotment 分配；配股 7&P70DO  
allotment notice 股份配售通知；配股通知 pFMjfWD,C  
allotment of shares 股份分配 Jjj;v2uSK  
allowable 可获宽免；免税的 Ppl :_Of  
allowable business loss 可扣除的营业亏损 j|[$P4w}U  
allowable expenses 可扣税的支出 3r[F1z2B  
allowance 免税额；津贴；备抵；准备金 _nz_.w0H9  
allowance for debts 债项的免税额 ,<P"\W  
allowance for depreciation by wear and tear 耗损折旧免税额 yph@H!@  
allowance for funeral expenses 殡殓费的免税额 <<cezSm  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q
0ab]g+  
allowance for repairs and outgoings 修葺及支出方面的免税额 l v:GiA"X  
allowance to debtor 给债务人的津贴 0@{bpc rc  
alteration of capital 资本更改 k1g-%DB  
alternate trustee 候补受托人 4w9=z,  
amalgamation 合并 d5LBL'/o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6v scu2  
ambit of charges 征税范围；收费范围 _0u=}tc  
amended valuation 经修订的估值 JT<JS6vw#  
American Commodities Exchange 美国商品交易所 p3-~cr.LD  
American Express Bank Limited 美国运通银行 "h1ek*(?<  
American Stock Exchange 美国证券交易所 %$b}o7U"s  
amortization 摊销 UzSDXhzObf  
amount due from banks 存放银行同业的款项 /#{~aCOi)  
amount due from banks abroad 存放海外银行同业的款项 O251. hXK  
amount due from holding companies 控股公司欠款 8M
Divr/@  
amount due from local banks 存放本港银行同业的款项
on8$Kc  
amount due to banks 银行同业的存款 ,if~%'9j  
amount due to banks abroad 海外银行同业的存款 F ]D^e{y  
amount due to holding companies 控股公司存款 73!NoDxb  
amount due to local banks 本港银行同业的存款 CTg79 ITYk  
amount due to outport banks 外埠银行同业的存款 %}N01P|X>  
amount for note issue 发行纸币的款额 y"Fu=  
amount of bond 担保契据的款额 C[TjcHoA  
amount of consideration 代价款额 c^H#[<6p  
amount of contribution 供款数额 "* FjEA6=  
amount of indebtedness 负债款额 v h)CB8  
amount of principal of the loan 贷款本金额 $_'<kH-eP  
amount of rates chargeable 应征差饷数额 ncUhCp?'  
amount of share capital 股本额 ->{\7|^  
amount of sums assured 承保款额 lUq`tK8  
amount of variation 变动幅度 qh}+b^Wi  
amount of vote 拨款数额 Z;+;_Cw  
amount payable 应付款额 LdiNXyyzet  
amount receivable 应收款额 O+'k4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @JdeOL;  
analysis 分析 3:$@DZT$  
ancillary risk 附属风险 mV"F<G; H  
annual account 周年帐目；周年帐目报表；年度决算；年结 v#g:]T  
annual accounting date 年结日期 U. <c#S  
annual allowance 每年免税额；年积金；年度津贴；年津 Hxac#(,7  
annual balance 年度余额 sng6U;Z  
annual disposable income 每年可动用收入 &09~ D8f'  
annual estimates 周年预算 O:,Gmft+  
annual fee 年费 ?G9DSk?6%Z  
annual general meeting 周年大会 gL| 9hvHr[  
annual growth rate 年增率；每年增长率 01 +#2~S  
annual long-term supplement 长期个案每年补助金 cRag0.[  
annual pensionable emolument 可供计算退休金的年薪 rKOa9M  
annual report 年报 TL"+Iv2]/$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n]w%bKc-9  
annual return 周年报表；周年申报表；每年报税表格 @pJ;L1sn   
Annual Return Rules 《周年报表规则》 79 _8Oh  
annual review of consumer prices 每年消费物价回顾 lxD~l#)^ln  
annual roll-forward basis 逐年延展方式 _E0yzkS  
annual salary 年薪 2C"i2/NH'  
annual statement 年度报表；年度决算表 x)%"i)  
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 *<{hLf  
annuitant 年金受益人 &Nr+-$  
annuity 年金 j)Q}5M  
annuity contract 年金合约 * >NML]#0  
annuity on human life 人寿年金 {
=!BzNMj  
antecedent debt 先前的债项
^^uY)AL  
ante-dated cheque 倒填日期支票 6P(jc  
anticipated expenditure 预期开支 %F-yFN"  
anticipated net profit 预期纯利 xjxX4_  
anticipated revenue 预期收入 %qrUP\rn  
anti-inflation measure 反通货膨胀措施 GX.a!XQ@!  
anti-inflationary stance 反通货膨胀立场 (Cti,g~  
apparent deficit 表面赤字 "f3mi[  
apparent financial solvency 表面偿债能力 f@Ve,i  
apparent partner 表面合伙人 gm:Y@6W  
application for personal assessment 个人入息课税申请书 u XZ;K.  
application of fund 资金应用 8 f~M
6  
application to release as liquidator and to destruct the books of accounts and documents ':\bn:;  
申请免除清盘人职务及毁灭帐簿与文件 $K\;sn; |:  
appointed actuary 委任精算师 $S?xB$  
appointed auditor 委任核数师；委任审计师 |a\,([aU  
appointed trustee 委任的受托人 HmsXV_B8[Y  
appointer 委任人 @YS,)U)4S  
apportioned pro rata 按比例分摊 RSM+si/  
apportionment 分配；分摊 m\=Cw&(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 RWDPsZC  
apportionment formula 分摊方程式 H-m).^  
apportionment of estate duty 遗产税的分摊 JNvgUb'U  
appraisal 估价；评估 n0':6*oGW  
appreciable growth 可观增长 :IsJE6r  
appreciable impact 显着影响 >*l2]3'`  
appreciable increase 可观增长 7Y4D9pw  
appreciation 增值；升值 >N~jlr|  
appreciation against other currencies 相对其他货币升值 pZc`!f"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PCBV6Y7r  
appreciation tax 增值税 m60hTJ?N)  
appropriation 拨款；拨用；拨付 ^6CPC@B1  
appropriation account 拨款帐目 n34d"l3  
Appropriation Bill 拨款法案 h^{aG])  
appropriation-in-aid system 补助拨款办法 r24 s_  
approved assets 核准资产 mxc^I
Rj  
approved basket stock 认可一篮子证券 Z0V6cikW6  
approved budget 核准预算 54s90  
approved charitable donation 认可慈善捐款 0(uba3z  
approved charitable institution 认可慈善机构 sG|,#XQ  
approved currency 核准货币；认可货币 tg%Sn+:  
approved estimates 核准预算 O15~\8#'  
approved estimates of expenditure 核准开支预算 &MO
Ng=s3  
approved overseas insurer 核准海外保险人 1iM(13jW  
approved overseas trust company 核准海外信托公司 d-8g  
approved pooled investment fund 核准汇集投资基金 $iH  
approved provident fund scheme 认可公积金计划 5VN~?#K  
approved provision 核准拨款 NfCo)C-t  
approved redeemable share 核准可赎回股份 O]25{L  
approved regional stock 认可地区性证券 I|/|\  
approved retirement scheme 认可退休金计划 yaI jXv  
approved subordinated loan 核准附属贷款 --`W1!jI@  
arbitrage 套戥；套汇；套利 Sn;q:e3i{A  
arbitrageur 套戥者；套汇者 nu16L$]  
arbitrary amount 临时款项 BMU#pK;P]  
arrangement 措施；安排；协定 KWw?W1H  
arrears 欠款 z5f3T D6,  
arrears of pay 欠付薪酬 ; ?,'jI*1  
arrears of revenue 逾期未收税款；逾期未收的帐项 rO,n~|YJ  
articles of association 组织章程；组织细则；组织章程细则 7B)@ aUj$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d5W=?  
ascertainment of profit 确定利润 $M4C4_oPy  
"Asia Clear" “亚洲结算系统” fL&e^Q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &b19s=Z,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 XlwyD  
Asian Development Fund [ADF] 亚洲发展基金 'HWPuWW  
Asian dollar bond 亚洲美元债券 0+rBGk  
Asian dollar market 亚洲美元市场 eX^ F^(  
Asian dollar rate 亚洲美元利率 p,)pz_M  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ao *{#z   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 'GZ,  
asked price 沽盘；喊价；索价；卖方报价 DeN$YE#*  
assessable income 应评税入息 Y$ZDJNz  
assessable loss 应评税亏损 3KKq1][  
assessable profit 应评税利润 &e4EZ  
assessable value 应评税值 0gKSjTq
o  
assessed profit 估定利润 ~Z9
7L  
assessed value 经评估价值 61z^(F$@  
assessment 评税；评定；估价；评税单 pD6a+B\;k  
assessment number 评税编号；估价编号 H)+wkR!~  
assessment of additional tax 补加税评税 [lj^lN8  
assessment of performance 业绩评估；实绩评价 6"bdbV=t  
Assessor 评税主任 Hg[AulNna  
asset price bubbles 资产价格泡沫 ~</H>Jd  
asset-backed securities 具资产保证的证券 ?)/H
8
n  
assets accretion 资产增值 +|O&k  
assets and liabilities 资产与负债 ?,!C0ts  
assets betterment statement 资产递增表；资产改进表 X5P1wxk'  
assets lending 实物放款；有抵押贷款 RJOyPZ]  
assets of the company passing on the death 死者去世时转移的公司资产 P76QHBbl  
assets pledged as security for liabilities 用作负债抵押的资产 k8ymOx  
assets portfolio 资产投资组合 wpJfP_H  
assets price 资产价格 N..@}}  
assets quality 资产质素 _8?r!D#P;s  
assets realization 资产变现 f{R/rb&iB  
assets refinancing arrangement 资产再集资安排 1uc;:N G=  
assets securitization 资产证券化 @|7e~U  
assets situated outside Hong Kong 在香港以外地方的资产 x#tP)5n?s*  
assets stripping 削减资产；拆卖资产 Q"`J-#L  
assets value 资产值 eJZt&|7N  
assignee 承让人 )G$0:-J-  
assignment 转让；转让书；转让契 MSS0Sx<f  
assignment of interest 权益转让 ::k/hP9.^  
assignment of letters patent and trade mark 专利证书及商标转让 sHMZ'9b  
assignment of property 物业转让；物业转让书 H|B4.z  
assignment right 转让权 :YN,cId*  
assignor 转让人 %R*-oQ1T  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 yLCJSN$7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9jt+PII  
associate member 附属会员 =MMSmu5!  
associated body corporate 相联法人团体 <o_(,,P%  
associated company 相联公司；联属公司 :#spL*FIx  
associated corporation 相联法团 h@(S];.  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] z_ia3k<  
公认会计师公会〔英国〕 ?(j:F2dU~  
Association of Futures Exchange Brokers 香港期货经纪协会 5!d'RBO   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 l0{R`G,  
association of underwriters 承保人组织 k/lDE  
assumption of control 接管 UxVxnJ_  
assurance 担保；保险；转易；转易书 +S}/6dg  
assurance of interest 权益的转易 ^y&sKO  
at 19XX price 按一九ＸＸ年价格计算 1bJrEXHXy  
at a discount 按赔价计算；按贴水价格计算；打折扣 #ZpR.$`k  
at a premium 按溢价计算；按升水价格计算 7-MkfWH2b6  
at call 通知付款；按通知 AU^5N3%j  
at constant market price 按固定市价计算 !qVnziE,,  
at constant price 按固定价格计算 8 gzf$Oc  
at cost 按成本计算 p EbyQ[  
at current market price 按当时市价计算；按现时市价计算 S9S%7pE  
at current price 按当时价格计算；按现时价格计算 xy1R_*.F^T  
at factor cost 按要素成本计算；按生产要素成本计算 y[sO0u\  
at money-of-the-day price 按付款当日价格计算 8Ir = @  
at or better 按指定或较佳价位〔买卖指令〕 [cf!%3>53  
at par 按面值计算；平价 I>z0)pB  
at sight 见票即付 i6D66E  
at the close 按收市盘 Q"sszz  
at the opening 按开市盘 4BAG GD2  
attestation 见证；见证条款 RL3G7
;X  
at-the-money option 平价期权 la[>C:8IG  
attorney 受权人；受托代表人 dn@_\5  
attornment 新拥有人承认书 {Zy)p%j8  
attributable profit 可归属利润 IH~[/qNk  
attributable share value 可归属股份价值 'nh^'i&0.  
Auckland Stock Exchange 奥克兰证券交易所 :Z5Twb3h  
auction 拍卖 xc6A&b>jI  
auctioneer 拍卖商 5\eM3w'd  
audit 审计；核数 ; )J\k2  
Audit Commission 审计署 nf9NJ_8}4H  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 16R0#Q/{+*  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 V'&`J
ZK6  
audit review 帐目审查 ww$Ec  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ua>YI  
audited account 审计帐目；经审计的帐目 O4A{GO^q  
audited annual account 经审计的周年帐目 Z`Sbq{Kx  
audited balance sheet 经审计的资产负债表 uiIS4S_  
auditor 核数师；核数主任；审计师 L9":=  
auditor's certificate 核数师证明书；审计师证明书 _iZ_.3Ip  
auditor's report 核数师报告；审计师报告 ky-9I<Z,,  
Aussie bond 澳元债券 r5S5;jL%t  
austerity budget 紧缩预算 Z1ZjQt#~+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /32x|Ow# 1  
Australia All Ordinaries Index 澳洲所有普通股票指数 N.@@ebuE  
Australian Dollar [AUD] 澳元 I&G"{Dl94  
Australian Options Market 澳大利亚期权市场 ?."YP[;  
Australian Securities Commission 澳洲证券事务监察委员会 mJL=H
  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |QB[f*y5  
Australian Stock Exchange 澳大利亚证券交易所 !U8n=A#,-  
Austrian Schilling [ATS] 奥地利先令 >crFIkOJ  
authentication 认证；鉴证 _/`H<@B_U  
authority to purchase 委托购买证；委购书 q,v)X  
authorization 认可；核准；授权；授权书 9S]]KEGn4  
authorization by direction 指示授权 Cmj+>$')0  
authorization by instruction 指令授权 "8sB,$  
authorization by warrant 令状授权 7S]<?>*  
authorization of unit trust 单位信托的认可 1'"TO5  
authorized agent 指定代理人 _[t:Vme}v  
authorized capital 法定资本 7@uhw">mX  
authorized clerk 出市员 ,37\8y?o\  
authorized dealer 认可交易商 K)[DA*W  
authorized financial institution 认可财务机构 %{HeXe  
authorized fund 认可基金 DA wUG  
authorized fund house 获授权的基金公司；认可基金公司 $Cx?%X^b  
authorized institution 认可机构 GjH$!P=.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Ny2. C?2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 pW4$$2S?9  
authorized insurer 获授权保险人；获认可承保人 /U5!]7&gB  
authorized investment 特准投资项目 RJk42;]  
authorized person 获授权人 nBJ'ak   
authorized representative 获授权代表 Uon^z?0A  
authorized share capital 法定股本 ?0J&U4  
automated quotation system 自动报价系统 c$#7Kp4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -#<AbT  
自动交易系统〔香港期货交易所有限公司〕 Cu&y',ee~  
automatic adjustment mechanism 自动调整机制 zVyMmw\  
automatic adjustment system 自动调整系统 -"~XI~a@Wo  
Automatic Clearing House 自动票据交换所 {7Q)2NC  
automatic exchange rates accumulation system 自动化汇率累集系统 b:t|9FE%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 j;SK{Oq  
automatic teller machine [ATM] 自动柜员机 ,A9_xdv5  
autopay 自动转帐 '
>R?8Y  
available assets 可用资产 x,:DL)$1  
available fiscal reserve 现存财政储备 5~GH*!h%;  
available profit 可用利润 ,zVS}!jRhy  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]m<z  
average 平均；平均数；海损 >&%#`PKT  
average basic salary 平均基本薪金 VtnVl`/]  
average consumer expenditure 平均消费开支；一般消费开支 c%@< h6  
average cost 平均成本 Ssg1p#0J  
average cost of land production 增辟土地平均成本 $@^*lUw  
average daily turnover 平均每日成交额 }^tW's8  
average daily wage rate 平均每日工资率 B3g#)  
average expenditure pattern 平均开支模式 8]j*z n?,  
average growth rate 平均增长率 3}kG ]#  
average net fixed assets 固定资产平均净值 q@[UeXu?pZ  
average of relatives 相对价格平均数 s&7TARd  
average price 平均价格 DrA\-G_7  
average propensity to consume 平均消费倾向；一般消费倾向 (j?ckah%V  
average propensity to save 平均储蓄倾向；一般储蓄倾向 v@ifB I  
average rate 平均率 JpE7"Z"~MS  
average revenue 平均收入；平均收益 hAU@}"=G  
average stock 平均库存；平均存货 34<k)0sO  
average yearly rent 平均年租 y/>IF|aX  
avoidance of double taxation 避免双重课税 u
F<}zFS  
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 Ruv`yfQ  
pv8vW'G\E  
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