一些有用的会计术语(也不知道发的地方对不对)A

A: IEeh9:Km  
A share Ａ股；甲类股份 uB>OS1=  
abatement of tax 减税；减扣免税额 \wM8I-f!  
ABN AMRO Bank N.V. 荷兰银行 fA" VLQE  
above-the-line expenditure 线上项目支出；经常预算支出 -v &  
above-the-line receipt 线上项目收入；经常预算收入 |@Sj:^cJD  
ABSA Asia Limited 南非联合亚洲有限公司 l0nm>ps'D  
absolute change 绝对数值变更 _,bDv`>Ra  
absolute expenditure 实际开支 G-Dc(QhU&  
absolute guideline figure 绝对准则数字 s~n@|m9k  
absolute interest 绝对权益 ^udl&>  
absolute order of discharge 绝对破产解除令 3u@=]0ZN  
absolute profit margin 绝对利润幅度 0$:jZ/._  
absolute value 实值；绝对值 (pT7m  
absolutely vested interest 绝对既得权益 r9y(j z  
absorbed cost 已吸收成本；已分摊成本 @D+2dT0[M  
absorption 吸收；分摊；合并 gvCQ![  
absorption rate 吸收率；摊配率；分摊率 y$`@QRW  
ACB Finance Limited 亚洲商业财务有限公司 Y wu > k  
acceptable form of reciprocity 合理的互惠条件 :`<ME/"YE  
acceptable rate 适当利率；适当汇率 o3,}X@p  
acceptance agreement 承兑协议 \SyG#.$  
acceptance for honour 参加承兑 .Hm1ispq  
acceptor 承兑人；接受人；受票人 (K`@OwD  
acceptor for honour 参加承兑人 K(75)/  
accident insurance 意外保险 |$G|M=*LN  
Accident Insurance Association of Hong Kong 香港意外保险公会 =l+~}/7'Z  
accident insurance scheme 意外保险计划 'v0(ki#  
accident year basis 意外年度基准 7(plHW|  
accommodation 通融；贷款 DTo P|P  
accommodation bill 通融票据；空头票据 2 i97  
accommodation party 汇票代发人 <}('w/  
account balance 帐户余额；帐户结余 b/6!>qMMk%  
account book 帐簿 #iVr @|,  
account collected in advance 预收款项 ePscSMx&  
account current book 往来帐簿 v0u, :eZ4  
account of after-acquired property 事后取得的财产报告 UJ7{FN=@t  
account of defaulter 拖欠帐目 cllnYvr3  
account payable 应付帐款 M&J$9X  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'h3yxf}\  
account receivable 应收帐款 r O-=):2  
account receivable report 应收帐款报表 K_o[m!:jU  
account statement 结单；帐单；会计财务报表 u5rHQA0%  
account title 帐户名称；会计科目 YlJ_$Q[  
accountant's report 会计师报告 Ngw/H)<c  
Accountant's Report Rules 会计师报告规则 6S&OE k  
accounting and auditing procedure 会计与审计程序；会计与核数程序 DW>|'w%  
Accounting Arrangements 《会计安排》 =cWg39$(I  
accounting basis 会计基础 E@CK.-N|  
accounting by Official Receiver 破产管理署署长呈交的帐目 EPd
 
Accounting Circular 《会计通告》 0;Z] vl/|  
accounting class 会计类别 mIah[~G  
accounting date 记帐日期；会计结算日期 |{9&!=/qf  
accounting for money 款项核算 -s&7zqW  
Accounting Officer 会计主任 ^k5#{?I  
accounting period 会计报告期；会计期 fx*Q,}t  
accounting policy 会计政策；会计方针 O\q-Ai  
accounting practice 会计惯例 Tu&W7aoX5  
accounting principle 会计准则 ufvjW]  
accounting record 会计记录 !eA6Ejf  
accounting report 会计报告
?L+|b5
RS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <m0m8p"G  
Accounting Society of China 中国会计学会 $8WeWmY  
accounting statement 会计报表 Rg%Xy`gS  
accounting system 会计制度；会计系统 3S{
3AmKj?  
accounting transaction 会计事项；帐务交易 ^Fg!.X_  
accounting treatment 会计处理 oz&RNB.K  
accounting year 会计年度 4b 1a?  
accretion 增值；添加 "9O8#i<Nr  
accrual 应计项目；应累算数目 >gf,8flgj  
accrual basis 应计制；权责发生制 P0ZY;/e5h  
accrual basis accounting 应计制会计；权责发生制会计 DSL3+%KF#  
accrue 应累算；应计 q$7/X;A  
accrued benefit 应累算利益 pIl[)%F  
accrued charges 应计费用 ,)PpE&  
accrued cumulative preference share dividend 应累算的累积优先股股息 \e' oAhM  
accrued expenses 应累算费用 mu$rG3M  
accrued interest payable 应付利息；应计未付利息 m_h$fT8 _  
accrued interest receivable 应收利息；应计未收利息 <|1Khygv  
accrued right 累算权益 |u_fVQj  
accruing profit 应累算的利润 d5#z\E??  
accumulated fiscal reserve 累积财政储备 XVzsqi*Z  
accumulated profit 累积利润；滚存溢利 CG]/.  
accumulated reserve 累积储备 j|%>NB ):  
accumulation of surplus income 累积收益盈余 3,)[Q?nKD  
acquired assets 既得资产 lQ!(lPh  
acquisition 收购；购置；取得 ~ugH2jiB  
acquisition cost 购置成本 Y lhKP;  
acquisition expenses 购置费用 bA\(oD+:  
acquisition of 100% interest 收购全部股权 xwa@h}\#  
acquisition of control 取得控制权 W<T Ui51Y  
acquisition of fixed assets 购置固定资产 (kL(:P/  
acquisition of shell “买壳” rAh|r}R  
acquisition price 收购价 EL(BXJrx{  
act of God 天灾 iiv`ji  
acting partner 执事合伙人 Kj/Lcx;bh  
active market 买卖活跃的市场；交投畅旺的市场；旺市 x\aCZ  
active partner 积极参与的合伙人 =+w/t9I[  
active trading 交投活跃 &/8B(0<  
actual circulation 实际流通 qflOi8  
actual cost 实际成本 1^tM%2rP'  
actual expenditure 实际开支；实际支出 OXS.CFZM  
actual income 实际入息；实际收入；实际收益 7[:?VXQ  
actual market 现货市场 l
._g[qa  
actual price 现货价；实际价格 =4 NKXP~C  
actual profit 实际利润 $J=`fx  
actual quotation 实盘；实际价位；实际报价 {=6CL'_  
actual year basis 按实际年度计算 Qq3>Xv <  
actuals 实货 fU|4^p)  
actuarial investigation 精算调查 9e;8"rJ?C  
actuarial principle 精算原则 fE1VTGfd:  
actuarial report 精算师报告 (o4':/es  
Actuarial Society of Hong Kong 香港精算学会 z-^/<u1p  
actuarial valuation 精算师估值 &"d :+!4h  
actuary 精算师 V(;c#%I2  
ad referendum agreement 暂定协议；有待覆核的协定 V)]lca  
ad valorem duty 从价税；按值征税 CPcB17!  
ad valorem duty system 从价税制 X3HJ3F;==  
ad valorem fee 从价费 %J+k.UrM  
ad valorem tariff 从价关税 8^!ib/@v"  
additional allowance 额外免税额 1pP q)}=+  
additional amount for unexpired risk 未过期风险的额外款额 \?[m%$A  
additional assessable profit 补加应评税利润 i4lB]k  
additional assessment 补加评税 &n]]OPo  
additional commitment 额外承担 g=jB'h?  
additional commitment vote 额外承担拨款 '#lc?Y(pJ2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pER[^LH_)  
additional dependent parent allowance 供养父母额外免税额 M
UUhg  
additional provision 额外拨款 ?N]G;%3/  
additional stamp duty 附加印花税 W/.Wp|C}K3  
additional tax 补加税罚款；补加税款 2/ejU,S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 |y&vMx~t  
adjudged bankrupt 被裁定破产 y\Wp}}  
adjudicated bankrupt 裁定破产人 .t.4y. 97  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ='6@^6y  
adjudication of bankruptcy 裁定破产；宣告破产 p~OX1RBI  
adjudication of insolvency 裁定无力偿还债务 ?dmwz4k0  
adjusted actual 经调整的实数；调整后的实数 n^` `)"  
adjusted current assets 经调整的流动资产；调整后的流动资产 #rQT)n  
adjusted figure 经调整的数字；调整后的数额 \jr-^n]  
adjusted liabilities 经调整的负债；调整后的负债 #g~]2x  
adjusted loss 经调整的亏损；调整后的亏损 zz #IY'dwT  
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 &?# YjU"  
adjusted profit 经调整的利润；调整后的利润 #>2cfZ`6'J  
adjusted surplus 经调整的盈余额；调整后的盈余额 JPpNCC.b  
adjusted value 经调整的价值；调整后的价值 \`W8#fob  
adjustment 调整；修订；理算〔保险〕 _ME?o  
adjustment centre 调剂中心 s8SCEpz  
adjustment lag 调整过程的时间差距；调整时差 Iv/h1j> H  
adjustment mechanism 调整机制 83F]d+n  
adjustment of loss 亏损调整 u.2^t:A  
adjustment process 调整过程；调整程序 h<i.Z7F;tj  
adjustment range 调整幅度 2=$ F*B>9  
administered exchange rate 受管制汇率
)h1 `?q:5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (zw.?ADPCT  
administration expenses 行政费用 tR(L>ZG{  
administration fee 手续费；行政费 |WSmpuf  
administration in bankruptcy 破产管理 vj"['6Xa  
administration order 遗产管理令 \~.elKw<U  
administrator 管理人；遗产管理人 n<Ki.;-ZE  
administrator of the estate 遗产管理人 rB_ESNx  
admission of debt 债项承认书 e?WI=Og  
admission of proof 接纳债权证明 40$9./fe)  
advance 放贷款项；垫付款项；预支款项；预付款项 T#a6X;9P  
advance account 暂支帐目；预付款帐户 +1Pu29B0  
advance compensation 预付补偿金 caZEZk#r;  
advance from shareholder 股东垫款 }]. |7h  
advance pending reimbursement 预支以待日后付还 Kir|in)r0  
advanced economy 先进经济体系 %:y
"o_X_  
advancement 预付；预付财产 ' wKTWmf?\  
advances warrant 垫款令 (, $Lp0mB7  
advancing 贷出 ZVz*1]}  
adverse balance 逆差 *}Rd%'  
adverse exchange 逆汇 n"<'F4r  
advertisement addressed to shareholders 在报章刊登的致股东通告 :-~x~ah-  
advice for collection 托收通知书 D!D}mPi[  
advice of drawing 提款通知书；汇票通知书 5D>cbzP@  
advice of payment 付款通知 $it>*%  
Advisory Committee [Securities and Futures Commission] gXB&S
gjo  
谘询委员会〔证券及期货事务监察委员会〕 Y{L|ja%9?  
Advisory Committee on Diversification 经济多元化谘询委员会 jR{t=da  
affidavit 誓章；遗产申报誓章 iBCIJ!;  
affidavit of no receipt 述明无收款的誓章 C3b<Wa])  
affiliate 联号；联营公司；附属公司 29NP!W /g  
affiliated company 附属公司；联号；联营公司 Hr/J6kyB)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 2>im'x 5  
affordability 负担能力 MJ.Kor  
African Development Bank [AfDB] 非洲开发银行 Yy_mX}\x  
after-acquired property 事后取得的财产
U!T#'H5'-  
after-hours dealing 市后交易 m^4Ojik  
after-tax profit 税后盈利；税后利润；税后溢利 Ps~)l#gue  
agency agreement 代理协议 ]o
`FF="at  
agency expenses 代理机构的开支 q[+V6n`Z5  
agency fee 代理费 M+lI,j+  
Agency Law 《代理法》 #J%Fi).^)  
agent 代理人；承销人 [Rzn>  
agent of company 公司代理人 &sGLm~m#  
agent's fee 代理人费；经纪费 Zk0?=f?j  
aggregate 总计；总数；总体数字 ?{>5IjL)en  
aggregate amount 总款额；总额 Job&qW9W`  
aggregate assets and liabilities 总体资产与负债 EiWd =jDm  
aggregate at constant price 按固定价格计算的总体数字 s_76)7  
aggregate demand 总需求 I2C1mV  
aggregate gross position 总持仓量 5S4`.'  
aggregate limit 总限额 >|JMvbje  
aggregate of salaries tax 合计薪俸税 XNkQ0o0  
aggregate performance 总体表现；总体业绩 7` t,   
aggregate supply 总体供应 ? \NT'CG  
aggregate surplus 总盈余 0
!`!I0  
aggregate total 整体总额 eb<'>a  
aggregate value 总值；合计价值 g=s2t"&  
aggregated basis 合计基准 6/Z 8/PL  
aggregated net chargeable income 合计应课税入息实额 ,@t#)HV  
aggregation 合并计算；合计；总和 (ce"ED`1  
aggregation of incomes of husband and wife 夫妇入息合并计算 =[o/D0-Kn  
aggregation of property 财产的总和 0*o=JM]  
agio 差价；贴水 'Y5=A!*@tf  
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》 a0Q\]S  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment CvqUaHW@  
《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》 ;sd] IZ$#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment YHr<`Q</  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 5fK<DkB$>:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment vo2TP:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Dz+R Q`Vn  
agreement for a settlement 授产协议 <(Ktf0'__  
agreement for assignment 转让协议 V,:~FufM^  
agreement for sale 售卖协议；买卖协议 ]j<& :_  
agreement for sale and purchase 买卖协议 m ,TYF  
agreement for the payment of interest 支付利息协议 ooT~R2u  
agreement for the repayment of money 还款协议 BO;LK-V
 
agreement of reinsurance 再保险协议 x[2eA!NC  
Agricultural Bank of China 中国农业银行 &qZ:"k  
air passenger departure tax 飞机乘客离境税 |*zvaI(}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 YQ5d!a.  
airport tax 机场税 [RHji47  
alcohol duty 酒精税 #NWc<Dd  
alienation 让与；让渡；转让 r;8$ 7C.  
alimony 生活费；赡养费 <(caY37o6)  
All Ordinaries Index [AOI] 所有普通股指数 xiQ;lE   
all risks 全险；综合险 tNCKL.yU  
All Sales Record for Stock Market 《股票市场成交报告》 ;,:w%.  
Allied Capital Resources Limited 新联财务有限公司 LzkwgcR  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 j~Ubpf  
allocation letter 拨款信件 Mhg_z.Z  
allocation of fund 分配款项；预留款项 L
@6T~
 
allocation of profit 利润分配；溢利分配 WG3 .qLH%  
allocation warrant 拨款令 g [+_T{  
allotment 分配；配股 xr-v"-  
allotment notice 股份配售通知；配股通知 j es[a  
allotment of shares 股份分配 JKs&!!  
allowable 可获宽免；免税的 ?:sQ]S/Er  
allowable business loss 可扣除的营业亏损 ^ZO3
:"t!w  
allowable expenses 可扣税的支出 1(WNrVm;  
allowance 免税额；津贴；备抵；准备金 %R1$M318  
allowance for debts 债项的免税额 -j"2rIl4#  
allowance for depreciation by wear and tear 耗损折旧免税额 +jX.::UPm  
allowance for funeral expenses 殡殓费的免税额 l%$co07cX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1fb!sbGD.k  
allowance for repairs and outgoings 修葺及支出方面的免税额 `oo(\O7t=  
allowance to debtor 给债务人的津贴 w\ 7aAf3O  
alteration of capital 资本更改 C@s;0-qL  
alternate trustee 候补受托人 Xx
E>KeP  
amalgamation 合并 9~WjCa*,&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \~'+TW  
ambit of charges 征税范围；收费范围 &(HIBF'O  
amended valuation 经修订的估值 q3R?8Mb  
American Commodities Exchange 美国商品交易所 kc70HrG  
American Express Bank Limited 美国运通银行 d512Y[ R  
American Stock Exchange 美国证券交易所 z[ ml;?  
amortization 摊销 J2~oIe2!+  
amount due from banks 存放银行同业的款项 p*]nCUs}n  
amount due from banks abroad 存放海外银行同业的款项 w.\#!@kZ!  
amount due from holding companies 控股公司欠款 4vRIJ}nQ  
amount due from local banks 存放本港银行同业的款项 _D?`'zN  
amount due to banks 银行同业的存款 Ie8jBf -  
amount due to banks abroad 海外银行同业的存款 fQOh%i9n5  
amount due to holding companies 控股公司存款 :i:M7}r  
amount due to local banks 本港银行同业的存款 :u>9H{a  
amount due to outport banks 外埠银行同业的存款 \d{S3\7  
amount for note issue 发行纸币的款额 >D/+04w  
amount of bond 担保契据的款额 VtD
:'L-  
amount of consideration 代价款额 Q@/358.LA  
amount of contribution 供款数额 >0qe*4n|M  
amount of indebtedness 负债款额 iu6NIy7D  
amount of principal of the loan 贷款本金额 l@ W?qw  
amount of rates chargeable 应征差饷数额 @.h|T)Zyr  
amount of share capital 股本额 q%A.)1<'_  
amount of sums assured 承保款额 I<ta2<h  
amount of variation 变动幅度 " )_-L8  
amount of vote 拨款数额 [boB4>.  
amount payable 应付款额 kI>PaZ`i)  
amount receivable 应收款额 p/!P kKJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (}LLk+  
analysis 分析 5Mq7l$]h$  
ancillary risk 附属风险 Ykd< }KE>  
annual account 周年帐目；周年帐目报表；年度决算；年结 =HkB>w)h  
annual accounting date 年结日期 x4vowF  
annual allowance 每年免税额；年积金；年度津贴；年津 ..hD_k  
annual balance 年度余额 !c8hER!  
annual disposable income 每年可动用收入 /NFcIU  
annual estimates 周年预算 l TRQ/B  
annual fee 年费 Zm!5X9^!  
annual general meeting 周年大会 :=K <2
 
annual growth rate 年增率；每年增长率 byUst
m6y  
annual long-term supplement 长期个案每年补助金 B)4>:j:{?W  
annual pensionable emolument 可供计算退休金的年薪 COf>H0^%Q  
annual report 年报 .IJgkP)!]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ESAFsJ$r;  
annual return 周年报表；周年申报表；每年报税表格 s5'So@L8  
Annual Return Rules 《周年报表规则》 e[a?5,s2  
annual review of consumer prices 每年消费物价回顾 Xm!;  
annual roll-forward basis 逐年延展方式 WMLsKoby  
annual salary 年薪 xK3}zN$T  
annual statement 年度报表；年度决算表 R87e"m/C%  
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 B> LL *  
annuitant 年金受益人 H
o;bgva  
annuity 年金 E|fQbkfw  
annuity contract 年金合约 60 z =bd]  
annuity on human life 人寿年金  <c&6M  
antecedent debt 先前的债项 / !*+9+h  
ante-dated cheque 倒填日期支票 ir ^XZVR  
anticipated expenditure 预期开支 wNgS0{}&`  
anticipated net profit 预期纯利 *N
#{~  
anticipated revenue 预期收入 ;K9rE3  
anti-inflation measure 反通货膨胀措施 oH|<(8efD  
anti-inflationary stance 反通货膨胀立场 .;xt{kK  
apparent deficit 表面赤字 1]<wZV}.  
apparent financial solvency 表面偿债能力
`vFYeN;  
apparent partner 表面合伙人 %"0g}tK6  
application for personal assessment 个人入息课税申请书 -O?}-6,_Z  
application of fund 资金应用 Ev7fvz =  
application to release as liquidator and to destruct the books of accounts and documents .j)f'<;%  
申请免除清盘人职务及毁灭帐簿与文件 Ce0YO~I  
appointed actuary 委任精算师 *U=%W4?W  
appointed auditor 委任核数师；委任审计师 D,H v(6({  
appointed trustee 委任的受托人 qOk=:1`3  
appointer 委任人 3'zm)SXJ  
apportioned pro rata 按比例分摊 9AsK=/Buf  
apportionment 分配；分摊 r g$2)z1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +/E yX=  
apportionment formula 分摊方程式 UoiXIf_Q  
apportionment of estate duty 遗产税的分摊 8#MiM . f  
appraisal 估价；评估 i#%17}  
appreciable growth 可观增长 a!US:^}lu  
appreciable impact 显着影响 h^}r$k_n  
appreciable increase 可观增长 _#8OHG.x  
appreciation 增值；升值 ZCbnDj  
appreciation against other currencies 相对其他货币升值 (wRJ"Nwu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &gL &@';,  
appreciation tax 增值税 \%FEQa0u  
appropriation 拨款；拨用；拨付 +w]KK6  
appropriation account 拨款帐目 hvS4"%\  
Appropriation Bill 拨款法案 xC,;IS k,  
appropriation-in-aid system 补助拨款办法  :nHa-N3  
approved assets 核准资产 pGO)9?j_N  
approved basket stock 认可一篮子证券 viJK%^U=-  
approved budget 核准预算 wA#w]8SM  
approved charitable donation 认可慈善捐款 1[;~>t@C  
approved charitable institution 认可慈善机构 s@ ~Y!A  
approved currency 核准货币；认可货币 '!%Zf;Fjr  
approved estimates 核准预算 uzx?U3.\  
approved estimates of expenditure 核准开支预算  H?(I-vO  
approved overseas insurer 核准海外保险人 &7YTz3aj  
approved overseas trust company 核准海外信托公司 C&QT-|  
approved pooled investment fund 核准汇集投资基金 {|kEGq~aE  
approved provident fund scheme 认可公积金计划 o=1M<dL  
approved provision 核准拨款 6?3f+=e"~!  
approved redeemable share 核准可赎回股份 z[I3k  
approved regional stock 认可地区性证券 `;9
Z?]}`  
approved retirement scheme 认可退休金计划 7jZ=+2  
approved subordinated loan 核准附属贷款 zNs8yMnFr  
arbitrage 套戥；套汇；套利 sr&hQ  
arbitrageur 套戥者；套汇者 f;nO$h[Qb  
arbitrary amount 临时款项 kT+Idu  
arrangement 措施；安排；协定 K; +w'/{  
arrears 欠款 6jKZ.S+s)  
arrears of pay 欠付薪酬 GuV.7&!x  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,y+}0q-Ou  
articles of association 组织章程；组织细则；组织章程细则
b5MCOW1+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /Y>$w$S  
ascertainment of profit 确定利润 !4(X9}a  
"Asia Clear" “亚洲结算系统” g(i_di  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ugwZAC  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 XRMYR97  
Asian Development Fund [ADF] 亚洲发展基金 FKOTv2  
Asian dollar bond 亚洲美元债券 12yr_   
Asian dollar market 亚洲美元市场 SGd[cA Ko  
Asian dollar rate 亚洲美元利率 _^2rRz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 hw@ `Q@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 e7(iMe  
asked price 沽盘；喊价；索价；卖方报价 OUd&fUmH  
assessable income 应评税入息 QD6in>+B@  
assessable loss 应评税亏损 (Mk9##R#  
assessable profit 应评税利润 ky`xBO=  
assessable value 应评税值 \D9J!K82  
assessed profit 估定利润 oM&}akPE  
assessed value 经评估价值 BJ0P1vh6M  
assessment 评税；评定；估价；评税单 }'y=JV>l
 
assessment number 评税编号；估价编号 q;
^Q1[Ari  
assessment of additional tax 补加税评税 P,|%7'?Y  
assessment of performance 业绩评估；实绩评价 ]>33sb S6  
Assessor 评税主任 JfJLJ(}  
asset price bubbles 资产价格泡沫 I,*zZNvRi  
asset-backed securities 具资产保证的证券 atW=xn  
assets accretion 资产增值 !&$uq|-  
assets and liabilities 资产与负债 (^:0g.~c  
assets betterment statement 资产递增表；资产改进表 ,[ UqUEO  
assets lending 实物放款；有抵押贷款 eCDwY:t`  
assets of the company passing on the death 死者去世时转移的公司资产 GI~JIXHTQ  
assets pledged as security for liabilities 用作负债抵押的资产 XA&Vtgu  
assets portfolio 资产投资组合 `Dck$  
assets price 资产价格 fL #e4  
assets quality 资产质素 R|jt mI?  
assets realization 资产变现 'UY
xVh9D  
assets refinancing arrangement 资产再集资安排 %yjz@  
assets securitization 资产证券化 ^ucmScl  
assets situated outside Hong Kong 在香港以外地方的资产 d-zNvbU"  
assets stripping 削减资产；拆卖资产 'S_OOzpC  
assets value 资产值 oTtJ]`T  
assignee 承让人 pf\ Ybbs  
assignment 转让；转让书；转让契 W:s>?(6?  
assignment of interest 权益转让 ~]MACG:'  
assignment of letters patent and trade mark 专利证书及商标转让 $Z{ap  
assignment of property 物业转让；物业转让书 n#2tFuPE  
assignment right 转让权 ^~3u|u  
assignor 转让人 @B@`V F  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 "Cj{Z@n  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &tNnW  
associate member 附属会员 )Vn(J#s
 
associated body corporate 相联法人团体  }de{-  
associated company 相联公司；联属公司 4jOq.j  
associated corporation 相联法团 X 5.%e&`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1Mftq4nq  
公认会计师公会〔英国〕 A#yZh\#  
Association of Futures Exchange Brokers 香港期货经纪协会 |6cz r  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 PQu_]cXI  
association of underwriters 承保人组织 {Dc{e5K  
assumption of control 接管 [t
KH'}/s=  
assurance 担保；保险；转易；转易书 q X"Pg  
assurance of interest 权益的转易 f,jN"  
at 19XX price 按一九ＸＸ年价格计算 w$XqxI/&  
at a discount 按赔价计算；按贴水价格计算；打折扣 >@g+%K]  
at a premium 按溢价计算；按升水价格计算 HX;JO[0  
at call 通知付款；按通知 9!``~]G2  
at constant market price 按固定市价计算 _~l*p"PL<  
at constant price 按固定价格计算 ;p/
%)WW  
at cost 按成本计算 $s2Y,0>I6  
at current market price 按当时市价计算；按现时市价计算 UABaS(f3  
at current price 按当时价格计算；按现时价格计算 LpQ=Y]{j  
at factor cost 按要素成本计算；按生产要素成本计算 o*fNY  
at money-of-the-day price 按付款当日价格计算 n(}W[bZ4  
at or better 按指定或较佳价位〔买卖指令〕 oMb&a0-7u  
at par 按面值计算；平价 M$jU-;hRH  
at sight 见票即付 _d[4EY  
at the close 按收市盘 _Q**4  
at the opening 按开市盘 q =\3jd  
attestation 见证；见证条款 }nsxo5WP  
at-the-money option 平价期权 hT=6XO od4  
attorney 受权人；受托代表人 :t7M'BSm2z  
attornment 新拥有人承认书 pie,^-_.g  
attributable profit 可归属利润 L
@|xpq  
attributable share value 可归属股份价值 ujLz<5gKuO  
Auckland Stock Exchange 奥克兰证券交易所 j3Sz+kOf,  
auction 拍卖 0SHF 8kek  
auctioneer 拍卖商 z]twh&^1L  
audit 审计；核数 + a
,x  
Audit Commission 审计署 {o."T/?d'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] I+!?~]AUuq  
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〕 6E
X_IDb  
audit review 帐目审查 pzQWr*5a  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 kKFhbHUZa  
audited account 审计帐目；经审计的帐目 (}4]U=/nV  
audited annual account 经审计的周年帐目 (lzZ=T  
audited balance sheet 经审计的资产负债表
oMUyP~1  
auditor 核数师；核数主任；审计师 apkmb<  
auditor's certificate 核数师证明书；审计师证明书 oEuV&m|yX  
auditor's report 核数师报告；审计师报告 $`wo8A|)  
Aussie bond 澳元债券 z6Xn9  
austerity budget 紧缩预算 [PhT zXt  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ta*6xpz-\Q  
Australia All Ordinaries Index 澳洲所有普通股票指数 3d>3f3D8;  
Australian Dollar [AUD] 澳元 #~I.F4  
Australian Options Market 澳大利亚期权市场 'QP~uK  
Australian Securities Commission 澳洲证券事务监察委员会 i?+>,r@\p  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O0~Qh0~l  
Australian Stock Exchange 澳大利亚证券交易所 wn&5Ul9Elb  
Austrian Schilling [ATS] 奥地利先令 UNC%<=  
authentication 认证；鉴证 ju8DmC5  
authority to purchase 委托购买证；委购书 x\R%hGt  
authorization 认可；核准；授权；授权书 \Wn0,%x2  
authorization by direction 指示授权 $Lc-}m9n  
authorization by instruction 指令授权 ?r%kif)  
authorization by warrant 令状授权 :~ ; 48m  
authorization of unit trust 单位信托的认可 <CIy|&J6  
authorized agent 指定代理人 rHMr8,J;  
authorized capital 法定资本 c+bOp 05o-  
authorized clerk 出市员 8wX|hK!Gz  
authorized dealer 认可交易商 M
,R**z  
authorized financial institution 认可财务机构 ?kBX:(g  
authorized fund 认可基金 B=;pwX  
authorized fund house 获授权的基金公司；认可基金公司 7xlarns   
authorized institution 认可机构 v6#i>n~x,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5/f"dX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 gN
j~o^6|@  
authorized insurer 获授权保险人；获认可承保人 <`P7^ 'z!  
authorized investment 特准投资项目 AnD#k
]  
authorized person 获授权人 # VAL\Z  
authorized representative 获授权代表 iuGly~  
authorized share capital 法定股本 8ED}!;ZU  
automated quotation system 自动报价系统 .1@8rVp7  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] TEEt]R-y  
自动交易系统〔香港期货交易所有限公司〕 bPL.8hX   
automatic adjustment mechanism 自动调整机制 ^*@D%U  
automatic adjustment system 自动调整系统 a?NoNv)&  
Automatic Clearing House 自动票据交换所 r1R\cor  
automatic exchange rates accumulation system 自动化汇率累集系统 #sJL"GB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~1g)4g~  
automatic teller machine [ATM] 自动柜员机 /f Ui2[y  
autopay 自动转帐 SbX#$; ks~  
available assets 可用资产 ^dP]3D1 @  
available fiscal reserve 现存财政储备 4^uwZ:  
available profit 可用利润 )"sJaH
x<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 G>?'b  
average 平均；平均数；海损 6jpfo'uB$  
average basic salary 平均基本薪金 +j!$88%Z{  
average consumer expenditure 平均消费开支；一般消费开支 $Ao iH{f  
average cost 平均成本 yM`QVO!;  
average cost of land production 增辟土地平均成本 -S
6^D/(;  
average daily turnover 平均每日成交额 0\DlzIO  
average daily wage rate 平均每日工资率 yq]/r=e!k  
average expenditure pattern 平均开支模式 g5>c-i  
average growth rate 平均增长率 L8.u7(-#  
average net fixed assets 固定资产平均净值 zYZ^/7)  
average of relatives 相对价格平均数 ^3 6oqe{  
average price 平均价格 hI}rW^o^  
average propensity to consume 平均消费倾向；一般消费倾向 Q!`  
average propensity to save 平均储蓄倾向；一般储蓄倾向 )ip
Tm{  
average rate 平均率 AY)R2> fW%  
average revenue 平均收入；平均收益 X6SqOb\(a  
average stock 平均库存；平均存货 Z-;I,\Y%  
average yearly rent 平均年租 (! "+\KY  
avoidance of double taxation 避免双重课税 j#D( </T  
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 ^^+vt8|  
F0 ^kUyF|  
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