一些有用的会计术语(也不知道发的地方对不对)A

A: i:M*L< +  
A share Ａ股；甲类股份 1`]IU_)1B  
abatement of tax 减税；减扣免税额 Vnj/>e3  
ABN AMRO Bank N.V. 荷兰银行 Rgfhs[Z  
above-the-line expenditure 线上项目支出；经常预算支出 YOV4)P"  
above-the-line receipt 线上项目收入；经常预算收入 zk'K.! `^  
ABSA Asia Limited 南非联合亚洲有限公司 iEVA[xy=D  
absolute change 绝对数值变更 (}1v^~FXj  
absolute expenditure 实际开支 8J3@VD.  
absolute guideline figure 绝对准则数字 uy _i{Y|  
absolute interest 绝对权益 CQzjCRS d  
absolute order of discharge 绝对破产解除令 Lp`<L-s  
absolute profit margin 绝对利润幅度 @" 0tW:  
absolute value 实值；绝对值 W0MnGzZ  
absolutely vested interest 绝对既得权益 Yuo1'gE+  
absorbed cost 已吸收成本；已分摊成本 Ivt} o_b*  
absorption 吸收；分摊；合并 [TK? P0  
absorption rate 吸收率；摊配率；分摊率 \q|7,S,5  
ACB Finance Limited 亚洲商业财务有限公司 *e3L4 7"G  
acceptable form of reciprocity 合理的互惠条件 ,3]?%t0xe  
acceptable rate 适当利率；适当汇率 >=~Fo)V!(V  
acceptance agreement 承兑协议 4l ZJb  
acceptance for honour 参加承兑 1Y"35)CR)  
acceptor 承兑人；接受人；受票人 K@jSr*\'  
acceptor for honour 参加承兑人 Vv]$\`d
#  
accident insurance 意外保险 `[@^m5?b-  
Accident Insurance Association of Hong Kong 香港意外保险公会 )y`TymM[F  
accident insurance scheme 意外保险计划 &#-|Yh/  
accident year basis 意外年度基准 3aO;@GNJ  
accommodation 通融；贷款 <DXmZ1  
accommodation bill 通融票据；空头票据 w.
D4dv_H  
accommodation party 汇票代发人 P#[IUXtT  
account balance 帐户余额；帐户结余 h7EUIlh"  
account book 帐簿 ]^; b  
account collected in advance 预收款项 AJ\VY;m7F  
account current book 往来帐簿 J&63Z  
account of after-acquired property 事后取得的财产报告 NqT1b
uU#  
account of defaulter 拖欠帐目 BZJKiiD  
account payable 应付帐款 ?-8y4 Ex  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]{|fYt_-  
account receivable 应收帐款 ,b6kTQq  
account receivable report 应收帐款报表 B:O+*3j  
account statement 结单；帐单；会计财务报表 ZI58XS+  
account title 帐户名称；会计科目 5;FP.{+  
accountant's report 会计师报告 e(}oq"'z  
Accountant's Report Rules 会计师报告规则 C~ZE95g  
accounting and auditing procedure 会计与审计程序；会计与核数程序 t
7|MkX1  
Accounting Arrangements 《会计安排》 /B,B4JI)/  
accounting basis 会计基础 tLS<0  
accounting by Official Receiver 破产管理署署长呈交的帐目 [as-3&5S  
Accounting Circular 《会计通告》 /rIm7FW)  
accounting class 会计类别 n> MD\ZS  
accounting date 记帐日期；会计结算日期 *>e~_{F  
accounting for money 款项核算 CgVh\4,a  
Accounting Officer 会计主任 ulH0%`Fi  
accounting period 会计报告期；会计期 
uQ:Qb|  
accounting policy 会计政策；会计方针 ,^.S0;D,Z  
accounting practice 会计惯例 2;~KL-h0TK  
accounting principle 会计准则 cy1\u2x_`  
accounting record 会计记录 z@!^ow)`J  
accounting report 会计报告 H9%l?r5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 RRx`}E9,  
Accounting Society of China 中国会计学会 4-y6MH  
accounting statement 会计报表 } c{Fa&  
accounting system 会计制度；会计系统 G$cxDGo  
accounting transaction 会计事项；帐务交易 nHSTeFI?  
accounting treatment 会计处理 ]@*tfz\YaH  
accounting year 会计年度 |.j^
G2x  
accretion 增值；添加 B^Xy0fq  
accrual 应计项目；应累算数目 davvI$TA  
accrual basis 应计制；权责发生制 dKU5;  
accrual basis accounting 应计制会计；权责发生制会计 65lOX$*{-  
accrue 应累算；应计 %v]7BV^%6  
accrued benefit 应累算利益 dO+kPC  
accrued charges 应计费用 NtHbwU,  
accrued cumulative preference share dividend 应累算的累积优先股股息 /ca(a\@R  
accrued expenses 应累算费用 ?Rlgv5P!  
accrued interest payable 应付利息；应计未付利息 r k@UsHy  
accrued interest receivable 应收利息；应计未收利息 c+1vqbqHG  
accrued right 累算权益 lNHNL a>W  
accruing profit 应累算的利润 ,MRvuw0P  
accumulated fiscal reserve 累积财政储备 GXO4x|08F  
accumulated profit 累积利润；滚存溢利 DK)u)?!  
accumulated reserve 累积储备 3KtAK9PT  
accumulation of surplus income 累积收益盈余 ]+
AAT=B<!  
acquired assets 既得资产 . /Y&\<  
acquisition 收购；购置；取得 R3$@N  
acquisition cost 购置成本 > 9o{(j  
acquisition expenses 购置费用 >Z}@7$(7!~  
acquisition of 100% interest 收购全部股权 "rVU4F)  
acquisition of control 取得控制权 $;y1Qiel  
acquisition of fixed assets 购置固定资产 [1<(VyJ}ye  
acquisition of shell “买壳” $cq!RgRn  
acquisition price 收购价 Eevw*;$x  
act of God 天灾 9MT3T?IS  
acting partner 执事合伙人 )R~a;?T_c0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $1~c_<DN  
active partner 积极参与的合伙人 'v\j.j/i  
active trading 交投活跃 =9(tsB gTX  
actual circulation 实际流通 |IAW{_9)U  
actual cost 实际成本 J8J!#j.  
actual expenditure 实际开支；实际支出 ><X $#  
actual income 实际入息；实际收入；实际收益 {(%~i37  
actual market 现货市场 G&jZ\IV  
actual price 现货价；实际价格 %w$mSG  
actual profit 实际利润 r( M[8@Nz  
actual quotation 实盘；实际价位；实际报价 XwtAF3oz  
actual year basis 按实际年度计算 |e:rYLxm:  
actuals 实货 @O'I)(To  
actuarial investigation 精算调查 [$;,Ua-mt  
actuarial principle 精算原则 O)`Gzx*ShU  
actuarial report 精算师报告 T RDxT  
Actuarial Society of Hong Kong 香港精算学会 e9lOk)`t  
actuarial valuation 精算师估值 O~atNrHD  
actuary 精算师 rEmwKZF'  
ad referendum agreement 暂定协议；有待覆核的协定 w]}f6VlEl  
ad valorem duty 从价税；按值征税 }YRO'Q{  
ad valorem duty system 从价税制 'aZASPn[  
ad valorem fee 从价费 Ts#pUoE~+H  
ad valorem tariff 从价关税 xdqK.Z%  
additional allowance 额外免税额 wh*:\_!0\  
additional amount for unexpired risk 未过期风险的额外款额 Iqx84  
additional assessable profit 补加应评税利润 [<Q4U{F  
additional assessment 补加评税 ]=|P<F  
additional commitment 额外承担 *t]v}ZV*  
additional commitment vote 额外承担拨款 "Vx6 #u@}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 me:iQ.g
 
additional dependent parent allowance 供养父母额外免税额 :Pf>Z? /d  
additional provision 额外拨款 &y\igX1  
additional stamp duty 附加印花税 6^ab@GrN\  
additional tax 补加税罚款；补加税款 AX K95eS  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 9*DEv0}a^  
adjudged bankrupt 被裁定破产 *{4 ETr7  
adjudicated bankrupt 裁定破产人 E?_ zZ2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A$:|Qd7F1  
adjudication of bankruptcy 裁定破产；宣告破产 TA|s@T{  
adjudication of insolvency 裁定无力偿还债务 ; [FLT:$  
adjusted actual 经调整的实数；调整后的实数 8gAu7\p}  
adjusted current assets 经调整的流动资产；调整后的流动资产 J 3B`Krh  
adjusted figure 经调整的数字；调整后的数额
(-J<Vy]  
adjusted liabilities 经调整的负债；调整后的负债 =9<$eLE0  
adjusted loss 经调整的亏损；调整后的亏损 gvlFumg
2  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 q~M2:SN@X  
adjusted profit 经调整的利润；调整后的利润 Sz)b7:  
adjusted surplus 经调整的盈余额；调整后的盈余额 qX?[mdCHZ  
adjusted value 经调整的价值；调整后的价值 j_V/GnEQ  
adjustment 调整；修订；理算〔保险〕 j76%UG\
Ga  
adjustment centre 调剂中心 e5 3,Rqi)@  
adjustment lag 调整过程的时间差距；调整时差 @k9Pz<ub  
adjustment mechanism 调整机制 o[^Q y(2~  
adjustment of loss 亏损调整 "koo` J  
adjustment process 调整过程；调整程序 QtlT&|$   
adjustment range 调整幅度 B!uxs  
administered exchange rate 受管制汇率 s[T{c.F  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 JnHNkCaU  
administration expenses 行政费用 NNp}|a9  
administration fee 手续费；行政费 [<S^c[47U  
administration in bankruptcy 破产管理 L;lk.~V4T  
administration order 遗产管理令 {=iyK/Uf  
administrator 管理人；遗产管理人 Wn~ZA#  
administrator of the estate 遗产管理人 ZB0+GG\  
admission of debt 债项承认书 ?;RD u[eD  
admission of proof 接纳债权证明 LihdZ )  
advance 放贷款项；垫付款项；预支款项；预付款项 '$6PTa  
advance account 暂支帐目；预付款帐户 gwq`_/d}  
advance compensation 预付补偿金 IM]h*YV'  
advance from shareholder 股东垫款 WGMb8 /{$P  
advance pending reimbursement 预支以待日后付还 /ao<A\KR  
advanced economy 先进经济体系 ZPvf-PqJl  
advancement 预付；预付财产 )#PtV~64  
advances warrant 垫款令 Gnv!]c&S>l  
advancing 贷出 rKT)!o'  
adverse balance 逆差 }Aw47;5q;  
adverse exchange 逆汇 $P;UoqG<&  
advertisement addressed to shareholders 在报章刊登的致股东通告 H`gb}?9R  
advice for collection 托收通知书 sZwZWD'  
advice of drawing 提款通知书；汇票通知书 !t%Q{`p  
advice of payment 付款通知 j/' g$  
Advisory Committee [Securities and Futures Commission] J'Gm7h{   
谘询委员会〔证券及期货事务监察委员会〕 2`E!|X  
Advisory Committee on Diversification 经济多元化谘询委员会 gsfhH0  
affidavit 誓章；遗产申报誓章 XR+rT  
affidavit of no receipt 述明无收款的誓章 Q0WY$w1<  
affiliate 联号；联营公司；附属公司 \j:AR4  
affiliated company 附属公司；联号；联营公司 P=Puaz5&{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 dk8y>uLr_  
affordability 负担能力 Z)5klg$c  
African Development Bank [AfDB] 非洲开发银行 kF?S 2(vH  
after-acquired property 事后取得的财产 y{9
2Lym  
after-hours dealing 市后交易 BCBUb  
after-tax profit 税后盈利；税后利润；税后溢利 NnP.k7m)  
agency agreement 代理协议 #'8)u)!  
agency expenses 代理机构的开支 Rf?%Tv
0\  
agency fee 代理费 .aJ%am/:%  
Agency Law 《代理法》 ee^4KKsh\  
agent 代理人；承销人 8m|x#*5fQl  
agent of company 公司代理人 P8IRH#ED  
agent's fee 代理人费；经纪费 WAv@F[  
aggregate 总计；总数；总体数字 CWBbSGk  
aggregate amount 总款额；总额 H>Ks6V)RL4  
aggregate assets and liabilities 总体资产与负债 !]G jIT]Oh  
aggregate at constant price 按固定价格计算的总体数字 {zu/tCq?  
aggregate demand 总需求 ]1tN|ODY*W  
aggregate gross position 总持仓量 }H; ]k-)  
aggregate limit 总限额 ]| z")gOE  
aggregate of salaries tax 合计薪俸税 ExQ--!AC=  
aggregate performance 总体表现；总体业绩 3<3t;&e  
aggregate supply 总体供应 Xj(>.E{~H  
aggregate surplus 总盈余 s<,"Hsh^CR  
aggregate total 整体总额 FbuKZp+  
aggregate value 总值；合计价值 =O,e97  
aggregated basis 合计基准 eWw y28t  
aggregated net chargeable income 合计应课税入息实额 h~ZNHSP:  
aggregation 合并计算；合计；总和 sZT VM9<)  
aggregation of incomes of husband and wife 夫妇入息合并计算
z30=ay1  
aggregation of property 财产的总和 'h k @>"  
agio 差价；贴水 WFXx70n  
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》 ,rXW`7!2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment nE4l0[_  
《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》 h%u?lW  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment IG>>j}  
《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》 =qan%=0"h  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment X
=\x&W
t  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N4tc V\O  
agreement for a settlement 授产协议 c'SM>7L  
agreement for assignment 转让协议 31H|?c
g<  
agreement for sale 售卖协议；买卖协议 =\*S'Ded  
agreement for sale and purchase 买卖协议 N:5b1TdI,  
agreement for the payment of interest 支付利息协议 ]D?oQ$q7  
agreement for the repayment of money 还款协议 gZ=)qT]Pj  
agreement of reinsurance 再保险协议 {XyG1  
Agricultural Bank of China 中国农业银行 N{|[R   
air passenger departure tax 飞机乘客离境税 f.sPE8#3=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 YstXNN4  
airport tax 机场税 'w:tq  
alcohol duty 酒精税 &0?DL  
alienation 让与；让渡；转让 V>DXV-%&C  
alimony 生活费；赡养费 G;87in ,}  
All Ordinaries Index [AOI] 所有普通股指数 !x+MVJ]  
all risks 全险；综合险 MAl{66  
All Sales Record for Stock Market 《股票市场成交报告》 @w+WLeJ$40  
Allied Capital Resources Limited 新联财务有限公司 %jYQ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 jqV)V>M.  
allocation letter 拨款信件 Tey,N^=ek  
allocation of fund 分配款项；预留款项 1v+JCOy  
allocation of profit 利润分配；溢利分配 WlF+unB!9  
allocation warrant 拨款令 bf&.rJ0  
allotment 分配；配股 btJ,dpir  
allotment notice 股份配售通知；配股通知 ";%e~ =  
allotment of shares 股份分配 3uB=L7.  
allowable 可获宽免；免税的 Y0R\u\b  
allowable business loss 可扣除的营业亏损 Te{aB"B  
allowable expenses 可扣税的支出
E,"b*l.  
allowance 免税额；津贴；备抵；准备金 {m1t~ S  
allowance for debts 债项的免税额 h+ `J=a|\  
allowance for depreciation by wear and tear 耗损折旧免税额 Off: ~  
allowance for funeral expenses 殡殓费的免税额 Iqe=#hUFe!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p0%6@_FT~  
allowance for repairs and outgoings 修葺及支出方面的免税额 nA{ncTg1\  
allowance to debtor 给债务人的津贴 w>1l@%Uo  
alteration of capital 资本更改 *)}Ap4[  
alternate trustee 候补受托人 Y,<WX v  
amalgamation 合并 UvW:#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U>3%!83kF  
ambit of charges 征税范围；收费范围 Cv?<}q  
amended valuation 经修订的估值 x _YV{  
American Commodities Exchange 美国商品交易所 O4'kS @  
American Express Bank Limited 美国运通银行 z[$9B#P  
American Stock Exchange 美国证券交易所 @5dBb+0J  
amortization 摊销 GSUOMy[M-  
amount due from banks 存放银行同业的款项 umHs"d  
amount due from banks abroad 存放海外银行同业的款项 Y;%R/OyWY  
amount due from holding companies 控股公司欠款 P"h,[{Y*>  
amount due from local banks 存放本港银行同业的款项 { 8|Z}?I  
amount due to banks 银行同业的存款 ,i$(yx?  
amount due to banks abroad 海外银行同业的存款 qU /W
g  
amount due to holding companies 控股公司存款 gzJ{Gau{)  
amount due to local banks 本港银行同业的存款 D{Jc+Q$  
amount due to outport banks 外埠银行同业的存款 o+6^|RP  
amount for note issue 发行纸币的款额 Xbsj:Ko]]U  
amount of bond 担保契据的款额 eL]w' }\  
amount of consideration 代价款额 gP_d>p:b  
amount of contribution 供款数额 )oz-<zW  
amount of indebtedness 负债款额 * zJiii  
amount of principal of the loan 贷款本金额 J?HZ,7X:  
amount of rates chargeable 应征差饷数额 ZCOuv6V+  
amount of share capital 股本额 j)lM:vXR  
amount of sums assured 承保款额 xVwi }jtG|  
amount of variation 变动幅度 X G@>1/  
amount of vote 拨款数额 %]= 'Uv^x  
amount payable 应付款额 *F4G qX3  
amount receivable 应收款额 #VMBn}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s'fcAh,c6  
analysis 分析 L-X _b3E\  
ancillary risk 附属风险 -^nQ^Td=j  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]P ?#lO6  
annual accounting date 年结日期 ]6c2[r?g{  
annual allowance 每年免税额；年积金；年度津贴；年津 kI1{>vYD  
annual balance 年度余额 x.4)p6  
annual disposable income 每年可动用收入 t BXsWY{  
annual estimates 周年预算 iRr&'k  
annual fee 年费 Zn=JmZ  
annual general meeting 周年大会 cK}  
annual growth rate 年增率；每年增长率 T;pn -  
annual long-term supplement 长期个案每年补助金 '/"M02a  
annual pensionable emolument 可供计算退休金的年薪 #L*@~M^]  
annual report 年报  sCf(h  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @BQBNGR1  
annual return 周年报表；周年申报表；每年报税表格 5<GRi"7A@  
Annual Return Rules 《周年报表规则》 +`vZg^_c`  
annual review of consumer prices 每年消费物价回顾 W&re;?Z{ke  
annual roll-forward basis 逐年延展方式 #,9TJ:~N  
annual salary 年薪 R"kE5:  
annual statement 年度报表；年度决算表 fyoB]{$p8  
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 ;Kb|e  
annuitant 年金受益人 PHL@1K{)  
annuity 年金 W2LblZE!  
annuity contract 年金合约 25@j2K(  
annuity on human life 人寿年金 r
ls#gw  
antecedent debt 先前的债项 >mDubP  
ante-dated cheque 倒填日期支票 5qB=@O]|G;  
anticipated expenditure 预期开支 Wa
tLAn+  
anticipated net profit 预期纯利 9TN
5|x  
anticipated revenue 预期收入 Z1lF[d,f;  
anti-inflation measure 反通货膨胀措施 %L|bF"K5;  
anti-inflationary stance 反通货膨胀立场 >u#VHaB  
apparent deficit 表面赤字 I\6<)2j/L  
apparent financial solvency 表面偿债能力 M[N.H9  
apparent partner 表面合伙人 Z!l!3(<G.f  
application for personal assessment 个人入息课税申请书 =sVt8FWGY  
application of fund 资金应用 Qi]Z)v{^  
application to release as liquidator and to destruct the books of accounts and documents xi^e =:;`  
申请免除清盘人职务及毁灭帐簿与文件 29DWRJU  
appointed actuary 委任精算师 M{RZ-)IC  
appointed auditor 委任核数师；委任审计师 0!\q
  
appointed trustee 委任的受托人 4'b]2Mn3   
appointer 委任人 (SVr>|Db  
apportioned pro rata 按比例分摊 JJ3JULL2  
apportionment 分配；分摊 a-2 {x2O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .TS=[WGMS  
apportionment formula 分摊方程式 GQBN-Qv  
apportionment of estate duty 遗产税的分摊 fzG1<Gem  
appraisal 估价；评估 Ou,_l  
appreciable growth 可观增长 =}lA|S  
appreciable impact 显着影响 B;je|M!d  
appreciable increase 可观增长 -)+DVG.t  
appreciation 增值；升值 &bK$!8Z  
appreciation against other currencies 相对其他货币升值 PzkXrDlB7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l;kZS  
appreciation tax 增值税 f+~!s 2uw  
appropriation 拨款；拨用；拨付 x}j41E}  
appropriation account 拨款帐目 x^skoz  
Appropriation Bill 拨款法案 X6 :~Rjim*  
appropriation-in-aid system 补助拨款办法 QLg9aG|  
approved assets 核准资产 >iJuR.:OO  
approved basket stock 认可一篮子证券 N,$o'\l  
approved budget 核准预算 <ft9B05*  
approved charitable donation 认可慈善捐款 W/Q%%)J  
approved charitable institution 认可慈善机构 P?7b,
a95O  
approved currency 核准货币；认可货币 1e} 3L2rC  
approved estimates 核准预算 .w)t<7 y  
approved estimates of expenditure 核准开支预算 0+i,,^x.  
approved overseas insurer 核准海外保险人 p ivS8C  
approved overseas trust company 核准海外信托公司 ji=po;g=E  
approved pooled investment fund 核准汇集投资基金 RtL'fd  
approved provident fund scheme 认可公积金计划 RVx<2,['  
approved provision 核准拨款 X jN.X  
approved redeemable share 核准可赎回股份 [.,6~=}vP  
approved regional stock 认可地区性证券 4gENV{L  
approved retirement scheme 认可退休金计划 f'U]Ik;Jy  
approved subordinated loan 核准附属贷款 o-=lHtR  
arbitrage 套戥；套汇；套利 o#6}?g.  
arbitrageur 套戥者；套汇者 yG4MqR)J  
arbitrary amount 临时款项 4iW2hV@m  
arrangement 措施；安排；协定 SiT &p  
arrears 欠款 X_l,fu^C#$  
arrears of pay 欠付薪酬 jp`N%O]6  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q2=~  
articles of association 组织章程；组织细则；组织章程细则 _R6>
Ayw*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sA.yb,Fw  
ascertainment of profit 确定利润 FU3B;Fn^Z(  
"Asia Clear" “亚洲结算系统” {{,%p#/b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 L+L9)8FJ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 R&0l4g-4>  
Asian Development Fund [ADF] 亚洲发展基金 YSif`W!  
Asian dollar bond 亚洲美元债券 wQc w#  
Asian dollar market 亚洲美元市场 Q<pM tW  
Asian dollar rate 亚洲美元利率 qQ_QF
 
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3F1Z$d(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,z3b2$ &A  
asked price 沽盘；喊价；索价；卖方报价 L')zuI  
assessable income 应评税入息 VUb*,/h
xa  
assessable loss 应评税亏损
lTXU  
assessable profit 应评税利润 }0G Ab2  
assessable value 应评税值 k|5nu-B0v  
assessed profit 估定利润 BR'|hG  
assessed value 经评估价值 xjN~Y D:  
assessment 评税；评定；估价；评税单 K~]jXo^M  
assessment number 评税编号；估价编号 hj4Rr(T  
assessment of additional tax 补加税评税 U?QO'H5  
assessment of performance 业绩评估；实绩评价 6X7_QBC)  
Assessor 评税主任 >. Y~F(  
asset price bubbles 资产价格泡沫 kok
kZd7!  
asset-backed securities 具资产保证的证券 %
#,BvQz~  
assets accretion 资产增值 UL/>t}AG  
assets and liabilities 资产与负债 )zN )7  
assets betterment statement 资产递增表；资产改进表 d\v _!
7  
assets lending 实物放款；有抵押贷款 :$j~;)2  
assets of the company passing on the death 死者去世时转移的公司资产 M<"D!h9YP  
assets pledged as security for liabilities 用作负债抵押的资产 SxDE
3A-:  
assets portfolio 资产投资组合 =%L^!//c  
assets price 资产价格 Dfea<5~^z  
assets quality 资产质素  J{y@ O  
assets realization 资产变现 RjDFc:bB  
assets refinancing arrangement 资产再集资安排 m"*:XfOL  
assets securitization 资产证券化 e([&Nr8h  
assets situated outside Hong Kong 在香港以外地方的资产 TO.NCO\x  
assets stripping 削减资产；拆卖资产 { at; U@o  
assets value 资产值 v>XE]c_  
assignee 承让人 [Z0e$  
assignment 转让；转让书；转让契 NQG"}=KA  
assignment of interest 权益转让 ew(6;}+^/  
assignment of letters patent and trade mark 专利证书及商标转让 K +~  
assignment of property 物业转让；物业转让书 >HFJm&lQ  
assignment right 转让权 '|Oi#S  
assignor 转让人 Z9U*SS5s,  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 tT7$2 9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %Y@3)  
associate member 附属会员 >b?,zWiw  
associated body corporate 相联法人团体 a5'QL(IX  
associated company 相联公司；联属公司 Cn,jLy  
associated corporation 相联法团 \o^+'4hq<5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] U2aE:$oeYi  
公认会计师公会〔英国〕 cZu:dwE  
Association of Futures Exchange Brokers 香港期货经纪协会 +,MzD'(D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "CaVT7L  
association of underwriters 承保人组织 ;cO0Y.V9l  
assumption of control 接管 iJYr?3nw;  
assurance 担保；保险；转易；转易书 ! >:O3*/  
assurance of interest 权益的转易 dw&Xg_$  
at 19XX price 按一九ＸＸ年价格计算 ={fi&j  
at a discount 按赔价计算；按贴水价格计算；打折扣 4nY2v['m0  
at a premium 按溢价计算；按升水价格计算 y?rsfIth`  
at call 通知付款；按通知 -X=f+4j  
at constant market price 按固定市价计算 yqK82z5U*R  
at constant price 按固定价格计算 Kz%wMyZ:g  
at cost 按成本计算 t`LH\]6@  
at current market price 按当时市价计算；按现时市价计算 ;7hf'k  
at current price 按当时价格计算；按现时价格计算 WMg#
pLc#  
at factor cost 按要素成本计算；按生产要素成本计算 -B_dE-l,  
at money-of-the-day price 按付款当日价格计算 }LM_VZj  
at or better 按指定或较佳价位〔买卖指令〕 #C+0m`  
at par 按面值计算；平价 +?c&Gazi  
at sight 见票即付 Ki'EO$  
at the close 按收市盘 ^WeT3b q  
at the opening 按开市盘 34oC285yc
 
attestation 见证；见证条款 aA:Ky&5e  
at-the-money option 平价期权 q)P<lKi  
attorney 受权人；受托代表人 U'\\(m|  
attornment 新拥有人承认书 89L-k%R  
attributable profit 可归属利润 I*#~@:4
*  
attributable share value 可归属股份价值 %(NRH?  
Auckland Stock Exchange 奥克兰证券交易所 nB
NZ@
nD  
auction 拍卖 z` sH  
auctioneer 拍卖商 tp1{)|pwY6  
audit 审计；核数 .z
_^_@qdm  
Audit Commission 审计署 P017y&X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ALKhZFuz  
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〕 t'z]<7  
audit review 帐目审查 Qc3!FW<26  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @50Js3R1q  
audited account 审计帐目；经审计的帐目 Edjh

*  
audited annual account 经审计的周年帐目 {}>"f]3  
audited balance sheet 经审计的资产负债表 :!3P4?a  
auditor 核数师；核数主任；审计师 EqOB 0\  
auditor's certificate 核数师证明书；审计师证明书 ~:JKXa?  
auditor's report 核数师报告；审计师报告 "['YMhu_  
Aussie bond 澳元债券 v+\E%H  
austerity budget 紧缩预算 ncWASw`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 nrZv>r  
Australia All Ordinaries Index 澳洲所有普通股票指数
w("jyvV[C  
Australian Dollar [AUD] 澳元 Q,s,EooIx  
Australian Options Market 澳大利亚期权市场 '2%hc\P6P  
Australian Securities Commission 澳洲证券事务监察委员会 {xOu*8J  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1z8.wdWJ}  
Australian Stock Exchange 澳大利亚证券交易所 zis-}K<  
Austrian Schilling [ATS] 奥地利先令 .fZv H  
authentication 认证；鉴证 g

:O.$  
authority to purchase 委托购买证；委购书 `RjcJ?r  
authorization 认可；核准；授权；授权书 Muarryh}  
authorization by direction 指示授权 1Ce:<.99B  
authorization by instruction 指令授权 F`Pu$>8C  
authorization by warrant 令状授权 RRV&!<l@$  
authorization of unit trust 单位信托的认可 (2%C%#]8  
authorized agent 指定代理人 `5>IvrzXrK  
authorized capital 法定资本 AjZT- Q0L  
authorized clerk 出市员 4I,HvP  
authorized dealer 认可交易商 NeNKOW#X  
authorized financial institution 认可财务机构 I2zSoQ1P  
authorized fund 认可基金 GifD>c |z  
authorized fund house 获授权的基金公司；认可基金公司 dAga(<K  
authorized institution 认可机构 q/]tJ{FI  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
y*zZ }>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,E/vHI8  
authorized insurer 获授权保险人；获认可承保人 J\2F%kBej?  
authorized investment 特准投资项目 |z5olu$gVc  
authorized person 获授权人 gzw[^d  
authorized representative 获授权代表 76c}Rk^  
authorized share capital 法定股本 K5k,47"  
automated quotation system 自动报价系统 4
u:{PN  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )L_jR%2j  
自动交易系统〔香港期货交易所有限公司〕 `7'(U)x,F  
automatic adjustment mechanism 自动调整机制 #+r-$N.7  
automatic adjustment system 自动调整系统 L9G=+T9  
Automatic Clearing House 自动票据交换所 .}j@(D  
automatic exchange rates accumulation system 自动化汇率累集系统 sYXVSNonm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 sba0Q[IY  
automatic teller machine [ATM] 自动柜员机 po{f*}gas]  
autopay 自动转帐 k ^+h>B-;  
available assets 可用资产 LV9\  
available fiscal reserve 现存财政储备 bZa?h.IF  
available profit 可用利润 $KtMv +m"  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 qf ]ax!bK  
average 平均；平均数；海损 *6k (xL  
average basic salary 平均基本薪金 <$ '#@jW  
average consumer expenditure 平均消费开支；一般消费开支 F7=a|g  
average cost 平均成本 |n]^gTJt  
average cost of land production 增辟土地平均成本 k%c ?$n"  
average daily turnover 平均每日成交额 k \]@  
average daily wage rate 平均每日工资率 ][TS|\\  
average expenditure pattern 平均开支模式 b$g.">:$  
average growth rate 平均增长率 f61
~%@fE  
average net fixed assets 固定资产平均净值 #r0A<+t{T  
average of relatives 相对价格平均数 tjYe82  
average price 平均价格 e?F r/n  
average propensity to consume 平均消费倾向；一般消费倾向 5MiWM2"X\  
average propensity to save 平均储蓄倾向；一般储蓄倾向 i"U3wt|A  
average rate 平均率 JCE364$$"  
average revenue 平均收入；平均收益 g"<kj"  
average stock 平均库存；平均存货 C$rZn%dp(  
average yearly rent 平均年租 w=O:|Xu#*  
avoidance of double taxation 避免双重课税 c-`&e-~XKL  
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 4W$53LP8  
>>K) 4HYID  
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