一些有用的会计术语(也不知道发的地方对不对)A

A: 0@O:C
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A share Ａ股；甲类股份 ( o(,;  
abatement of tax 减税；减扣免税额 }jfOs(Q]  
ABN AMRO Bank N.V. 荷兰银行 xOKLc!J  
above-the-line expenditure 线上项目支出；经常预算支出 ]U4)2s  
above-the-line receipt 线上项目收入；经常预算收入 x6h';W_ 8  
ABSA Asia Limited 南非联合亚洲有限公司 @pV~Q2%  
absolute change 绝对数值变更 Lo<-;;vQ  
absolute expenditure 实际开支 vZ&{   
absolute guideline figure 绝对准则数字 ZmXO3,sf)  
absolute interest 绝对权益 jyLE  
absolute order of discharge 绝对破产解除令 E4CyW  
absolute profit margin 绝对利润幅度 4lVvs(W?  
absolute value 实值；绝对值 B4l*]K%  
absolutely vested interest 绝对既得权益 yF [|dB  
absorbed cost 已吸收成本；已分摊成本 @k|V4  
absorption 吸收；分摊；合并 Lm!/iseGv  
absorption rate 吸收率；摊配率；分摊率 -za+Wa`vH  
ACB Finance Limited 亚洲商业财务有限公司 <~d3L4h*<  
acceptable form of reciprocity 合理的互惠条件 B
IW?/^  
acceptable rate 适当利率；适当汇率 y TbOBl  
acceptance agreement 承兑协议 KxA^?,t[  
acceptance for honour 参加承兑 5 R*  
acceptor 承兑人；接受人；受票人 ?Q?=I,2bP  
acceptor for honour 参加承兑人 oJ:\8>)9  
accident insurance 意外保险 .!oYIF*0zC  
Accident Insurance Association of Hong Kong 香港意外保险公会 Xur{nk~?  
accident insurance scheme 意外保险计划 gpvzOW/  
accident year basis 意外年度基准 qk+RZ>T<o  
accommodation 通融；贷款 ep,"@,,  
accommodation bill 通融票据；空头票据 C>MEgGP  
accommodation party 汇票代发人 p%ve1>c  
account balance 帐户余额；帐户结余 VR'R7  
account book 帐簿 GR%h3HO2&  
account collected in advance 预收款项 XCo3pB Wq~  
account current book 往来帐簿 VZhHO d  
account of after-acquired property 事后取得的财产报告 d~|/LR5  
account of defaulter 拖欠帐目 8:9/RL\"x  
account payable 应付帐款 1ZrJ7a7=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #M)SAe2  
account receivable 应收帐款 9%^IMUWA  
account receivable report 应收帐款报表 ji&%'h
 
account statement 结单；帐单；会计财务报表 ~;QzV?%  
account title 帐户名称；会计科目 (m~gG|n4  
accountant's report 会计师报告 lihV!1  
Accountant's Report Rules 会计师报告规则 fPpFAO  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i&di}x  
Accounting Arrangements 《会计安排》 f"Z2,!Z;  
accounting basis 会计基础 qr<+@Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 *LZB.84  
Accounting Circular 《会计通告》 FD1Z}v!5IJ  
accounting class 会计类别 =O.%)|  
accounting date 记帐日期；会计结算日期 H\PY\O&cP  
accounting for money 款项核算 *7JsmN?  
Accounting Officer 会计主任 -(;<Q_'s{"  
accounting period 会计报告期；会计期 ; *ZiH%q,  
accounting policy 会计政策；会计方针 =>0G
 
accounting practice 会计惯例 W,D$=Bg  
accounting principle 会计准则 #}lq2!f6  
accounting record 会计记录 !vY5X2?tr,  
accounting report 会计报告 `Lr I^9Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _!K@(dl  
Accounting Society of China 中国会计学会 O:J;zv\  
accounting statement 会计报表 Cqra\  
accounting system 会计制度；会计系统 @p\te7(P%  
accounting transaction 会计事项；帐务交易 5*#3v:l/9  
accounting treatment 会计处理 +
lNAog  
accounting year 会计年度 "J=A(w5   
accretion 增值；添加 X }""= S<  
accrual 应计项目；应累算数目 wvnuE<o8  
accrual basis 应计制；权责发生制 NDo>"in  
accrual basis accounting 应计制会计；权责发生制会计 9*ek5vPB  
accrue 应累算；应计 |PaVb4j  
accrued benefit 应累算利益 tsWzM9Yf  
accrued charges 应计费用 0]u=GD%  
accrued cumulative preference share dividend 应累算的累积优先股股息 u,88V@^  
accrued expenses 应累算费用 z]V%&f  
accrued interest payable 应付利息；应计未付利息 r;"uk+{i  
accrued interest receivable 应收利息；应计未收利息 |'SgGg=E  
accrued right 累算权益 oScKL#Hu  
accruing profit 应累算的利润 tB<2mjg  
accumulated fiscal reserve 累积财政储备 v-MrurQ4  
accumulated profit 累积利润；滚存溢利 vK7J;U+cJ  
accumulated reserve 累积储备 scZSnCrR  
accumulation of surplus income 累积收益盈余 )*m
#RqLQ8  
acquired assets 既得资产 bpaS(nBy  
acquisition 收购；购置；取得 7,!$lT#  
acquisition cost 购置成本 x3C^S~  
acquisition expenses 购置费用 8jdEx&K  
acquisition of 100% interest 收购全部股权 +wpQ$)\  
acquisition of control 取得控制权 8j^3_lD  
acquisition of fixed assets 购置固定资产 mW 4{*  
acquisition of shell “买壳” Cu,#w3JR  
acquisition price 收购价 #^zUaPV 7r  
act of God 天灾 0Vwl\,7z9  
acting partner 执事合伙人 hAvX{]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9`| ^cL*6  
active partner 积极参与的合伙人 g+zfa.wQ  
active trading 交投活跃 AfaoFn+  
actual circulation 实际流通 Z{p62|+Ck@  
actual cost 实际成本 {{+woL'C  
actual expenditure 实际开支；实际支出 T/YvCbo  
actual income 实际入息；实际收入；实际收益 IPxK$nI^  
actual market 现货市场 \*r]v;NcP  
actual price 现货价；实际价格 Y5XhV;16  
actual profit 实际利润 nu!tk$Q  
actual quotation 实盘；实际价位；实际报价 G@+AB*Eu  
actual year basis 按实际年度计算 Lk8NjK6  
actuals 实货 YYi:d=0<SO  
actuarial investigation 精算调查 mcm8|@Y{  
actuarial principle 精算原则 us2RW<Oxv  
actuarial report 精算师报告 4/+P7.}ea-  
Actuarial Society of Hong Kong 香港精算学会 ?]Wg{\NC6  
actuarial valuation 精算师估值 =.9
uuF:  
actuary 精算师 /)LI1\o  
ad referendum agreement 暂定协议；有待覆核的协定 r)/nx@x  
ad valorem duty 从价税；按值征税 :dM eNM-  
ad valorem duty system 从价税制 O~L/>Ya  
ad valorem fee 从价费 iI@m e=  
ad valorem tariff 从价关税 {T(z@0Xu  
additional allowance 额外免税额 0%OV3`  
additional amount for unexpired risk 未过期风险的额外款额 vN8Xq+  
additional assessable profit 补加应评税利润 >6\rhx>  
additional assessment 补加评税 7w8I6  
additional commitment 额外承担 F =Zc_  
additional commitment vote 额外承担拨款 d:%!)s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 meM61ue_2  
additional dependent parent allowance 供养父母额外免税额 KU5|~1t 4  
additional provision 额外拨款 mvV5Xal  
additional stamp duty 附加印花税 |.;LI=CT  
additional tax 补加税罚款；补加税款 IHaNg K2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 S1Ql%Yk-(  
adjudged bankrupt 被裁定破产 Wti?J.Csc  
adjudicated bankrupt 裁定破产人 Au[H!J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 c.JMeh  
adjudication of bankruptcy 裁定破产；宣告破产 Xb/^n.>  
adjudication of insolvency 裁定无力偿还债务 pU)g93  
adjusted actual 经调整的实数；调整后的实数 qR>"r"Fq  
adjusted current assets 经调整的流动资产；调整后的流动资产 D8r=Vf  
adjusted figure 经调整的数字；调整后的数额 ??g`c=R!V  
adjusted liabilities 经调整的负债；调整后的负债 hrZ=8SrW  
adjusted loss 经调整的亏损；调整后的亏损 D@ R>gqb  
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 8Z1pQx-P2C  
adjusted profit 经调整的利润；调整后的利润 Kulh:d:w  
adjusted surplus 经调整的盈余额；调整后的盈余额 *j/[5J0'M  
adjusted value 经调整的价值；调整后的价值 %Tvy|L ,  
adjustment 调整；修订；理算〔保险〕 ye^l~  
adjustment centre 调剂中心 j+-+<h/(  
adjustment lag 调整过程的时间差距；调整时差 }3xZ`v
X[T  
adjustment mechanism 调整机制 %yJ $R2%*y  
adjustment of loss 亏损调整 8Ug`2xS<_  
adjustment process 调整过程；调整程序 +i1\],
7  
adjustment range 调整幅度 _=d X01  
administered exchange rate 受管制汇率 S-D=-{@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 )?D w)s5  
administration expenses 行政费用 & ~*qTojj  
administration fee 手续费；行政费 Btu=MUS  
administration in bankruptcy 破产管理 d%C:%d  
administration order 遗产管理令 Ad'b{C%  
administrator 管理人；遗产管理人 RbA.%~jjx*  
administrator of the estate 遗产管理人 SeX:A)*ez%  
admission of debt 债项承认书 ?RI&7699+  
admission of proof 接纳债权证明 tM&;b?bJ[  
advance 放贷款项；垫付款项；预支款项；预付款项 oyt#CHX  
advance account 暂支帐目；预付款帐户 yDn8{uI  
advance compensation 预付补偿金 /`"&n1  
advance from shareholder 股东垫款 I[$SVPe#  
advance pending reimbursement 预支以待日后付还 9Yj
O   
advanced economy 先进经济体系 kV$$GLD\  
advancement 预付；预付财产 $
hGiI  
advances warrant 垫款令 FY(C<fDRo{  
advancing 贷出 Wgr`)D  
adverse balance 逆差 3.vQ~Fvl  
adverse exchange 逆汇 (}:n#|,{M  
advertisement addressed to shareholders 在报章刊登的致股东通告 o 2Okc><z  
advice for collection 托收通知书 Y#[>j4<T  
advice of drawing 提款通知书；汇票通知书 bo%v(  
advice of payment 付款通知 oY$L  
Advisory Committee [Securities and Futures Commission] "2
FI3M=  
谘询委员会〔证券及期货事务监察委员会〕 QTKN6P  
Advisory Committee on Diversification 经济多元化谘询委员会 \'AS@L"Wj^  
affidavit 誓章；遗产申报誓章 Z/hk)GI  
affidavit of no receipt 述明无收款的誓章 R]8^ @i1  
affiliate 联号；联营公司；附属公司 $k=5nJ  
affiliated company 附属公司；联号；联营公司 SF#Rc>v  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 K,o@~fj  
affordability 负担能力 'CkN  
African Development Bank [AfDB] 非洲开发银行 28rC>*+z  
after-acquired property 事后取得的财产 057$b!A-a  
after-hours dealing 市后交易 h~zG*B5F  
after-tax profit 税后盈利；税后利润；税后溢利 |m5 E%E
 
agency agreement 代理协议 qV`JZ\n  
agency expenses 代理机构的开支 `OP?[ f d  
agency fee 代理费 ?*ni5\y5o  
Agency Law 《代理法》 'dFhZ08u}  
agent 代理人；承销人 P O{1u%P  
agent of company 公司代理人 RXDPT  
agent's fee 代理人费；经纪费 fvUD'sx  
aggregate 总计；总数；总体数字 C"=^(HU  
aggregate amount 总款额；总额 HvSYE[Zt|  
aggregate assets and liabilities 总体资产与负债 Edi`x5"l  
aggregate at constant price 按固定价格计算的总体数字 ])YGeY(V0+  
aggregate demand 总需求 1G6MO  
aggregate gross position 总持仓量  :Ky *AI  
aggregate limit 总限额 eJm7}\/6`  
aggregate of salaries tax 合计薪俸税 buv*qPO  
aggregate performance 总体表现；总体业绩 $4j$c|S!  
aggregate supply 总体供应 Q'mLwD3>  
aggregate surplus 总盈余 y_Tc$g~  
aggregate total 整体总额 S5$sB{\R  
aggregate value 总值；合计价值 `T \"B%  
aggregated basis 合计基准 1; "t8.*%e  
aggregated net chargeable income 合计应课税入息实额 +#|):aF  
aggregation 合并计算；合计；总和 )f6:{ma  
aggregation of incomes of husband and wife 夫妇入息合并计算 <m|\#Jw_V  
aggregation of property 财产的总和 W18I"lHeh  
agio 差价；贴水 ZJ7<!?6  
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》 xQetAYP`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |8s)kQ4$  
《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》
&K*x[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0/F/U=Z!  
《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》 sivd@7r\Fa  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  p@se 5~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ra'h\m  
agreement for a settlement 授产协议 m<cvx3e  
agreement for assignment 转让协议 =b* Is,R/  
agreement for sale 售卖协议；买卖协议 .M$}.v  
agreement for sale and purchase 买卖协议 @^)aUOe  
agreement for the payment of interest 支付利息协议 xa?#wY b  
agreement for the repayment of money 还款协议 }}VB#
 
agreement of reinsurance 再保险协议 -#nfO*H}  
Agricultural Bank of China 中国农业银行 %%w/;o!c  
air passenger departure tax 飞机乘客离境税 jW G=k#WN  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^S'#)H-8C3  
airport tax 机场税 C;3>q*Am4  
alcohol duty 酒精税 =CE(M},d  
alienation 让与；让渡；转让 BIr24N  
alimony 生活费；赡养费 K[XFJ9  
All Ordinaries Index [AOI] 所有普通股指数 =`l).GnN2`  
all risks 全险；综合险 {_]'EK/w  
All Sales Record for Stock Market 《股票市场成交报告》 5"]t{-PD  
Allied Capital Resources Limited 新联财务有限公司 jr9/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 y+PiH  
allocation letter 拨款信件 -a}d @&  
allocation of fund 分配款项；预留款项 dK45&JHoW^  
allocation of profit 利润分配；溢利分配 HcrI3v|6  
allocation warrant 拨款令 ]-D;t~  
allotment 分配；配股 1;4] HNI  
allotment notice 股份配售通知；配股通知 #''q :^EQ  
allotment of shares 股份分配 +[DL]e]@U  
allowable 可获宽免；免税的 bS9<LQ*  
allowable business loss 可扣除的营业亏损 1M4I7*r  
allowable expenses 可扣税的支出 ]757oAXl  
allowance 免税额；津贴；备抵；准备金 nv9kl Q@  
allowance for debts 债项的免税额 ;BR`}~m  
allowance for depreciation by wear and tear 耗损折旧免税额 x-e?94}^  
allowance for funeral expenses 殡殓费的免税额 gD\ =  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  MR/8  
allowance for repairs and outgoings 修葺及支出方面的免税额 -[I}"Glz:  
allowance to debtor 给债务人的津贴 dUTF0
U  
alteration of capital 资本更改 06&:X^  
alternate trustee 候补受托人 cN{-&\ 6L  
amalgamation 合并 1f"LAs`%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZXf^HK  
ambit of charges 征税范围；收费范围 $1CAfSgKw  
amended valuation 经修订的估值 vIoV(rc+  
American Commodities Exchange 美国商品交易所 #\[
((y:q  
American Express Bank Limited 美国运通银行 [,F5GW{x  
American Stock Exchange 美国证券交易所 6L~tUe.G  
amortization 摊销 J)w58/`?t  
amount due from banks 存放银行同业的款项 l9J]<gG  
amount due from banks abroad 存放海外银行同业的款项 nj7wc9z4  
amount due from holding companies 控股公司欠款 z'G~b[kG4n  
amount due from local banks 存放本港银行同业的款项 ^}-(8~_en  
amount due to banks 银行同业的存款 {ER%r'(4Z  
amount due to banks abroad 海外银行同业的存款 6tE<`"P!  
amount due to holding companies 控股公司存款 DJtKLG0  
amount due to local banks 本港银行同业的存款 ;(kU:b|j  
amount due to outport banks 外埠银行同业的存款 l+>&-lX'  
amount for note issue 发行纸币的款额 ?T\m V}  
amount of bond 担保契据的款额 I.<>6ISI@  
amount of consideration 代价款额 0#}@-e  
amount of contribution 供款数额 X:*Ut3"  
amount of indebtedness 负债款额 0nF>E@j^[  
amount of principal of the loan 贷款本金额 NC*h7  
amount of rates chargeable 应征差饷数额 O^D$ ~ ]  
amount of share capital 股本额 LN8V&'>  
amount of sums assured 承保款额 O
1
.a=O  
amount of variation 变动幅度 Om%
9 x  
amount of vote 拨款数额 +M+ht  
amount payable 应付款额 axl!zu*  
amount receivable 应收款额 CL^MIcq?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FuZ7x
M,  
analysis 分析 (]|rxmycA  
ancillary risk 附属风险 2/9P&c-rp  
annual account 周年帐目；周年帐目报表；年度决算；年结 [8k7-}[  
annual accounting date 年结日期 B}.G(-u?7  
annual allowance 每年免税额；年积金；年度津贴；年津 %}U-g"I  
annual balance 年度余额 oJF@O:A  
annual disposable income 每年可动用收入 {e4ILdXM  
annual estimates 周年预算 MS
mvQ  
annual fee 年费 n')#]g0[  
annual general meeting 周年大会 ("t; 2Mw  
annual growth rate 年增率；每年增长率 JNzNK.E!m-  
annual long-term supplement 长期个案每年补助金 H4HWr6  
annual pensionable emolument 可供计算退休金的年薪 fz`+j -u  
annual report 年报 "tgaFtC=w  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |M?yC
o  
annual return 周年报表；周年申报表；每年报税表格 =H_|007C  
Annual Return Rules 《周年报表规则》 t(4%l4i;X  
annual review of consumer prices 每年消费物价回顾 OBF2?[V~  
annual roll-forward basis 逐年延展方式 %bnDxCj"  
annual salary 年薪 '"H'#%RU  
annual statement 年度报表；年度决算表 QD0upYG  
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 Y&O<A8=8  
annuitant 年金受益人 I9ga8mG4-'  
annuity 年金 XD5z+/F<"0  
annuity contract 年金合约 lE+v@Kb:  
annuity on human life 人寿年金 6#+&_#9  
antecedent debt 先前的债项 &#'[]V%^F  
ante-dated cheque 倒填日期支票 4#?OxvH  
anticipated expenditure 预期开支 p7Yej(B  
anticipated net profit 预期纯利 .[1"Med J  
anticipated revenue 预期收入 %Dg]n4f  
anti-inflation measure 反通货膨胀措施 #Nt?4T<  
anti-inflationary stance 反通货膨胀立场 C:n55BE9  
apparent deficit 表面赤字 Q(-:)3g[aL  
apparent financial solvency 表面偿债能力 ^ ~HV`s  
apparent partner 表面合伙人 m8F-#?~  
application for personal assessment 个人入息课税申请书 eUYd0L!  
application of fund 资金应用 0kI.dX)  
application to release as liquidator and to destruct the books of accounts and documents `Jh> 1l  
申请免除清盘人职务及毁灭帐簿与文件 6]dK,  
appointed actuary 委任精算师 8X`Gm!)  
appointed auditor 委任核数师；委任审计师 c <[?Z7y  
appointed trustee 委任的受托人 @Z.s:FV[  
appointer 委任人 |IqQ%;H  
apportioned pro rata 按比例分摊 K9FtFd  
apportionment 分配；分摊 Vcg$H8m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gqaENU>  
apportionment formula 分摊方程式 P`HE3?r  
apportionment of estate duty 遗产税的分摊 ~_P,z?  
appraisal 估价；评估 7F
Mg6z8~  
appreciable growth 可观增长 odPq<'V|AY  
appreciable impact 显着影响 lm}mXFf#  
appreciable increase 可观增长 3&!X8Lhv  
appreciation 增值；升值 C,R_`%b%  
appreciation against other currencies 相对其他货币升值 "E;]?s9x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j_E$C.XU{g  
appreciation tax 增值税 T<\Q4Coth  
appropriation 拨款；拨用；拨付 k,S'i#4q4  
appropriation account 拨款帐目 c+/SvRx^>  
Appropriation Bill 拨款法案 NZ/>nNs  
appropriation-in-aid system 补助拨款办法 />(e.)f  
approved assets 核准资产 Ti }Ljp^O  
approved basket stock 认可一篮子证券 $-m`LF@  
approved budget 核准预算 6elmLDMni\  
approved charitable donation 认可慈善捐款 *5iNw_&  
approved charitable institution 认可慈善机构 B98&JoS  
approved currency 核准货币；认可货币 g]9!Pi8jn  
approved estimates 核准预算 d#.9!m~.  
approved estimates of expenditure 核准开支预算 Vkdchc  
approved overseas insurer 核准海外保险人 mh>)N"  
approved overseas trust company 核准海外信托公司 5V\\w~&/  
approved pooled investment fund 核准汇集投资基金 2HBYReQ  
approved provident fund scheme 认可公积金计划 UBp0;)-  
approved provision 核准拨款 Bry\"V"'g  
approved redeemable share 核准可赎回股份 +(VHnxNQs  
approved regional stock 认可地区性证券 eN@V?G26K  
approved retirement scheme 认可退休金计划
N<$U:!Z  
approved subordinated loan 核准附属贷款 F{\MIuoy  
arbitrage 套戥；套汇；套利 -.:[a3c?  
arbitrageur 套戥者；套汇者 -"iGcVV  
arbitrary amount 临时款项 5QU7!jbI  
arrangement 措施；安排；协定 2E^zQ>;01  
arrears 欠款 3k;*xjv6@  
arrears of pay 欠付薪酬 m]J
Z@  
arrears of revenue 逾期未收税款；逾期未收的帐项 t%<nS=u  
articles of association 组织章程；组织细则；组织章程细则 D^To:N7U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I ;N)jj`b  
ascertainment of profit 确定利润 dV<|ztv  
"Asia Clear" “亚洲结算系统” ;Y#~2eYCz  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :e:jILQ[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4A:@+n%3m  
Asian Development Fund [ADF] 亚洲发展基金 s`ly#+!.  
Asian dollar bond 亚洲美元债券 p`-`(i=iJo  
Asian dollar market 亚洲美元市场 }zi:nSpON  
Asian dollar rate 亚洲美元利率 U@dztX@u  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 r# 5))q-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3Xa
w  
asked price 沽盘；喊价；索价；卖方报价 _B)LRD+Hj  
assessable income 应评税入息 I~EQuQ>=  
assessable loss 应评税亏损 KFBo1^9N  
assessable profit 应评税利润 (Vglcj  
assessable value 应评税值 pPm[<^\#S  
assessed profit 估定利润 dL'hC#!h  
assessed value 经评估价值 VL"!.^'c  
assessment 评税；评定；估价；评税单 "; tl>Ot  
assessment number 评税编号；估价编号 >bWsUG9  
assessment of additional tax 补加税评税 {~ ZSqd  
assessment of performance 业绩评估；实绩评价 FLJdnL  
Assessor 评税主任 k6-Q3W[+a  
asset price bubbles 资产价格泡沫 vRYQ4B4o  
asset-backed securities 具资产保证的证券 -J4?Km  
assets accretion 资产增值 ^
EE3E'  
assets and liabilities 资产与负债 Y[9x\6 _E  
assets betterment statement 资产递增表；资产改进表 7Xm7{`jH  
assets lending 实物放款；有抵押贷款 .asHFT7]9  
assets of the company passing on the death 死者去世时转移的公司资产 S P)$K=  
assets pledged as security for liabilities 用作负债抵押的资产 =1f
O"|L  
assets portfolio 资产投资组合 g<O*4 ]=  
assets price 资产价格 -Y
%#z'^-  
assets quality 资产质素 {XiBRs e  
assets realization 资产变现 
Ok[y3S  
assets refinancing arrangement 资产再集资安排 GE
XT8f(7  
assets securitization 资产证券化 g,U~
3#   
assets situated outside Hong Kong 在香港以外地方的资产 MjNCn&c  
assets stripping 削减资产；拆卖资产 %>}6>nT#  
assets value 资产值 $}r*WZ  
assignee 承让人 M%+l21&  
assignment 转让；转让书；转让契 {.OBcx  
assignment of interest 权益转让 :;\>jxA  
assignment of letters patent and trade mark 专利证书及商标转让 (L_txd4  
assignment of property 物业转让；物业转让书 #>dfP"}&,  
assignment right 转让权 gbM#jhQ  
assignor 转让人 u&1n~t`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )e|Cd} 2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 4UmTA_& Io  
associate member 附属会员 5FcKY_  
associated body corporate 相联法人团体 :Eq=wbAw  
associated company 相联公司；联属公司 S#dkJu]]#  
associated corporation 相联法团 8;/`uB:zV  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4(Gs$QkSo|  
公认会计师公会〔英国〕 " &'
Jw  
Association of Futures Exchange Brokers 香港期货经纪协会 'F^nW_ryW  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C72?vAc,F  
association of underwriters 承保人组织 lG,/tMy  
assumption of control 接管 IZYq  
assurance 担保；保险；转易；转易书 \^vf`-uG  
assurance of interest 权益的转易 pUki!TA  
at 19XX price 按一九ＸＸ年价格计算 !tBNA  
at a discount 按赔价计算；按贴水价格计算；打折扣 7 N+;K0  
at a premium 按溢价计算；按升水价格计算 *`[dC,+`.  
at call 通知付款；按通知 Px5ArSS  
at constant market price 按固定市价计算 My0h9'K  
at constant price 按固定价格计算 u{xjFx-  
at cost 按成本计算 ^%wj6  
at current market price 按当时市价计算；按现时市价计算 Lc
(D2=%  
at current price 按当时价格计算；按现时价格计算 dHc38zp  
at factor cost 按要素成本计算；按生产要素成本计算 ~,KAJ7O_  
at money-of-the-day price 按付款当日价格计算 ,A9pj k'  
at or better 按指定或较佳价位〔买卖指令〕 Ps5UX6\ .m  
at par 按面值计算；平价 ZYZQ?
FN  
at sight 见票即付 h[72iVn  
at the close 按收市盘 |^Nz/PN  
at the opening 按开市盘 p"f=[awp  
attestation 见证；见证条款 -q\5)nY  
at-the-money option 平价期权 4Waot
 
attorney 受权人；受托代表人 ^:W
.R7|  
attornment 新拥有人承认书 %Uybp  
attributable profit 可归属利润 gE%{#&*  
attributable share value 可归属股份价值 :D6"h[
7  
Auckland Stock Exchange 奥克兰证券交易所 xiuAW  
auction 拍卖 /-JBzU$  
auctioneer 拍卖商 1$oVcDLl  
audit 审计；核数 IE!fNuR4  
Audit Commission 审计署 5"Q3,4f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Bt4 X  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 w#g0nV"X6  
audit review 帐目审查 [?VYxX@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;xaOve;9  
audited account 审计帐目；经审计的帐目 [vb>5EhL!  
audited annual account 经审计的周年帐目 /*s:ehj  
audited balance sheet 经审计的资产负债表 4a]m=]Hm  
auditor 核数师；核数主任；审计师 mcAg,~"HB  
auditor's certificate 核数师证明书；审计师证明书 4mSL*1j  
auditor's report 核数师报告；审计师报告 @sv==|h  
Aussie bond 澳元债券 H S/1z  
austerity budget 紧缩预算 Tyt:Abym=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 BUB#\v#a  
Australia All Ordinaries Index 澳洲所有普通股票指数 eSf e s  
Australian Dollar [AUD] 澳元 2)]C'  
Australian Options Market 澳大利亚期权市场 x"h0Fe?J  
Australian Securities Commission 澳洲证券事务监察委员会 :" Q!Q@>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 j|gv0SI_ w  
Australian Stock Exchange 澳大利亚证券交易所 TtEc~m  
Austrian Schilling [ATS] 奥地利先令 fI(u-z~,  
authentication 认证；鉴证 +N1oOcPC>C  
authority to purchase 委托购买证；委购书 ?F'gh4  
authorization 认可；核准；授权；授权书 y]QG;  
authorization by direction 指示授权 cY?< W/  
authorization by instruction 指令授权 QxCZ<|  
authorization by warrant 令状授权 CL%?K<um  
authorization of unit trust 单位信托的认可 l4u@0;6P  
authorized agent 指定代理人 V!G&Aen  
authorized capital 法定资本 z5IHcZ  
authorized clerk 出市员 X||Z>w}v  
authorized dealer 认可交易商 (yQ]n91Q,  
authorized financial institution 认可财务机构 7qSlqA<Hs  
authorized fund 认可基金 Dt?O_Bdv[  
authorized fund house 获授权的基金公司；认可基金公司 2xRb$QF  
authorized institution 认可机构 uV.3g 1m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?PORPv#
 
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %:^,7 .H@  
authorized insurer 获授权保险人；获认可承保人 Ai\"w0  
authorized investment 特准投资项目 
,!_
 
authorized person 获授权人 2h0I1a,7  
authorized representative 获授权代表 49n.Gc  
authorized share capital 法定股本 V
3baEy>=z  
automated quotation system 自动报价系统 (.\GI D+i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6$[
7t?u  
自动交易系统〔香港期货交易所有限公司〕 Bmuf[-}QW  
automatic adjustment mechanism 自动调整机制 d!/@+i  
automatic adjustment system 自动调整系统 RbX!^v<0f6  
Automatic Clearing House 自动票据交换所 .{ ^4I  
automatic exchange rates accumulation system 自动化汇率累集系统 RP
'`\||*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 u%?u`n2'  
automatic teller machine [ATM] 自动柜员机 w#[Ul9=?6  
autopay 自动转帐 1BQ
TvUAA  
available assets 可用资产 |gEA.} pY  
available fiscal reserve 现存财政储备 R_J=x  
available profit 可用利润 5(bG  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 cC w,b]  
average 平均；平均数；海损 pj>b6^TI6C  
average basic salary 平均基本薪金 'Ht$LqG  
average consumer expenditure 平均消费开支；一般消费开支 )
BNm~sP  
average cost 平均成本 Q(h,P+
 
average cost of land production 增辟土地平均成本 l=*^FK]L`  
average daily turnover 平均每日成交额 |sz`w^#  
average daily wage rate 平均每日工资率 )3v0ex@Jl  
average expenditure pattern 平均开支模式 *0M#{HQ  
average growth rate 平均增长率 8[
5%l7's  
average net fixed assets 固定资产平均净值 *9e T#dH  
average of relatives 相对价格平均数 AfW63;kH  
average price 平均价格 /G`&k{SiK  
average propensity to consume 平均消费倾向；一般消费倾向 tVQfR*=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1) V,>)Ak  
average rate 平均率 Y'"2s~_ Z  
average revenue 平均收入；平均收益 h-hU=I8  
average stock 平均库存；平均存货 hKjvD.6]%  
average yearly rent 平均年租 m! &bK5+*  
avoidance of double taxation 避免双重课税 Kv"e\ E  
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 I$0`U;Xd  
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