一些有用的会计术语(也不知道发的地方对不对)A

A: p!_3j^"{  
A share Ａ股；甲类股份 xIlo@W6  
abatement of tax 减税；减扣免税额 Osk'zFiL<  
ABN AMRO Bank N.V. 荷兰银行 WxrGoo^  
above-the-line expenditure 线上项目支出；经常预算支出 `Vf k
.OP  
above-the-line receipt 线上项目收入；经常预算收入 aQTISX;  
ABSA Asia Limited 南非联合亚洲有限公司 K!cLEG!G  
absolute change 绝对数值变更 K8?]&.!  
absolute expenditure 实际开支 b<]
Ae!I'  
absolute guideline figure 绝对准则数字 li +MnLt  
absolute interest 绝对权益 m8:9Uv  
absolute order of discharge 绝对破产解除令 *pP&$!bH%  
absolute profit margin 绝对利润幅度 "B34+fOur  
absolute value 实值；绝对值 <pXF$a:s  
absolutely vested interest 绝对既得权益 iLIv<VK/d  
absorbed cost 已吸收成本；已分摊成本 cN&]JS,  
absorption 吸收；分摊；合并 ER'zjI>t@  
absorption rate 吸收率；摊配率；分摊率 {: H&2iF  
ACB Finance Limited 亚洲商业财务有限公司 h't!1u  
acceptable form of reciprocity 合理的互惠条件 qrw"z iW  
acceptable rate 适当利率；适当汇率 ih[!v"bv  
acceptance agreement 承兑协议 $.0l%
$7  
acceptance for honour 参加承兑 Pqtk1=U  
acceptor 承兑人；接受人；受票人 [vV5@nP:  
acceptor for honour 参加承兑人 )zK6>-KWA  
accident insurance 意外保险 VHbQLJ0  
Accident Insurance Association of Hong Kong 香港意外保险公会 N,
?4,+Hc-  
accident insurance scheme 意外保险计划 Pf/_lBtL  
accident year basis 意外年度基准 `({Bi!%i  
accommodation 通融；贷款 pOKs VS%fT  
accommodation bill 通融票据；空头票据 dJ|/.J$d
 
accommodation party 汇票代发人 PCkQ hR  
account balance 帐户余额；帐户结余 ~A-vIlGt!  
account book 帐簿 iKVJ
c=C  
account collected in advance 预收款项 t~0!K;nn  
account current book 往来帐簿 <} BuU!  
account of after-acquired property 事后取得的财产报告 !^FR a{b  
account of defaulter 拖欠帐目 (=eJceE!  
account payable 应付帐款 P =jRof$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wa f)S=  
account receivable 应收帐款 ":meys6t#  
account receivable report 应收帐款报表 Gkr?M^@K  
account statement 结单；帐单；会计财务报表 \kS:u}Ip!  
account title 帐户名称；会计科目 oz[
Mt i*  
accountant's report 会计师报告 H-g CY|W  
Accountant's Report Rules 会计师报告规则 +WTO_J7  
accounting and auditing procedure 会计与审计程序；会计与核数程序  qH9bo-6  
Accounting Arrangements 《会计安排》 M. o}?  
accounting basis 会计基础 qZwqnH  
accounting by Official Receiver 破产管理署署长呈交的帐目 t"Tv(W?_  
Accounting Circular 《会计通告》 :g~X"C1s  
accounting class 会计类别 PZ[hH(EX  
accounting date 记帐日期；会计结算日期 '&+5L.  
accounting for money 款项核算 _t7}ny[  
Accounting Officer 会计主任 sWKe5@-o0  
accounting period 会计报告期；会计期 eJ"je@vvrK  
accounting policy 会计政策；会计方针 
f[s|<U^  
accounting practice 会计惯例 50='>|b  
accounting principle 会计准则 X?gH(mn  
accounting record 会计记录 ,VYUQE>\  
accounting report 会计报告 @GyxO
c@6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~^<1k-  
Accounting Society of China 中国会计学会 I8%Uyap{  
accounting statement 会计报表 $e
U oFa5A  
accounting system 会计制度；会计系统 ~
e;2gm  
accounting transaction 会计事项；帐务交易 7E]qP 5  
accounting treatment 会计处理 \96aHOk<  
accounting year 会计年度 Py^fWQ5I~%  
accretion 增值；添加 VsjE*AJpe  
accrual 应计项目；应累算数目 bSv
r8FY3d  
accrual basis 应计制；权责发生制 >2BWie?T  
accrual basis accounting 应计制会计；权责发生制会计 "IuHSjP  
accrue 应累算；应计 &WV&_z  
accrued benefit 应累算利益 (M;jnQ0  
accrued charges 应计费用 Zjq(]y  
accrued cumulative preference share dividend 应累算的累积优先股股息 SF.Is=b  
accrued expenses 应累算费用 d#vo)
>  
accrued interest payable 应付利息；应计未付利息 RqU^Q*/sF
 
accrued interest receivable 应收利息；应计未收利息 ?igA+(.  
accrued right 累算权益 G}V5PEF]`  
accruing profit 应累算的利润 ~bnyk%S o  
accumulated fiscal reserve 累积财政储备 g)`;m%DG6  
accumulated profit 累积利润；滚存溢利 T?e(m  
accumulated reserve 累积储备 2qgm(jo *y  
accumulation of surplus income 累积收益盈余 ?qt.+2:  
acquired assets 既得资产 {^V9?^?d (  
acquisition 收购；购置；取得 C &~s<tcn  
acquisition cost 购置成本 hYSzr-)  
acquisition expenses 购置费用 Pu0 <Clh  
acquisition of 100% interest 收购全部股权 #KgDOCQH  
acquisition of control 取得控制权 3IyNnm=u  
acquisition of fixed assets 购置固定资产 0Bn35.K  
acquisition of shell “买壳” 0=erf62=  
acquisition price 收购价 
w'Vm'zo  
act of God 天灾 ggL^*MV  
acting partner 执事合伙人 '?O_(%3F0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D3(rD]c0{  
active partner 积极参与的合伙人 KSgYf;  
active trading 交投活跃 (`)ZR%i  
actual circulation 实际流通 A9;!\Wo  
actual cost 实际成本 t#N@0kIX.  
actual expenditure 实际开支；实际支出 UpFm3gKF  
actual income 实际入息；实际收入；实际收益 I(Gl8F\c
~  
actual market 现货市场 Y9r##r+  
actual price 现货价；实际价格 k/,7FDO?m  
actual profit 实际利润 h6;vOd~%  
actual quotation 实盘；实际价位；实际报价 l#|wF$J  
actual year basis 按实际年度计算 Em]2K:  
actuals 实货 (kmrWx= $  
actuarial investigation 精算调查 `3?5Z/,y  
actuarial principle 精算原则 qx f8f  
actuarial report 精算师报告 VXP@)\!  
Actuarial Society of Hong Kong 香港精算学会 r>_40+|&  
actuarial valuation 精算师估值 |E?,hTRe5  
actuary 精算师 4r tNvf5`  
ad referendum agreement 暂定协议；有待覆核的协定 zXZXp~7)  
ad valorem duty 从价税；按值征税 KJYcP72P  
ad valorem duty system 从价税制 HaA2y  
ad valorem fee 从价费 12o6KVV^x  
ad valorem tariff 从价关税 ?8-ho0f0  
additional allowance 额外免税额 4d63+iM+}  
additional amount for unexpired risk 未过期风险的额外款额 ]9lR:V sw  
additional assessable profit 补加应评税利润 H#:Aby-d}  
additional assessment 补加评税 epGC Ta  
additional commitment 额外承担 IcJQC  
additional commitment vote 额外承担拨款 =OamN7V=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZE:!>VXa87  
additional dependent parent allowance 供养父母额外免税额 QruclNW{Bv  
additional provision 额外拨款 /I48jO^2  
additional stamp duty 附加印花税 >!3r7L
gK  
additional tax 补加税罚款；补加税款 ;)23@6{R%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 L]Dq1q8`  
adjudged bankrupt 被裁定破产 A/TCJ#>l
 
adjudicated bankrupt 裁定破产人 CNl @8&R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 a&!K5(  
adjudication of bankruptcy 裁定破产；宣告破产 m"f3hd4D_q  
adjudication of insolvency 裁定无力偿还债务 %?m_;iv  
adjusted actual 经调整的实数；调整后的实数 6mmc{kw'  
adjusted current assets 经调整的流动资产；调整后的流动资产 pg.BOz\'q  
adjusted figure 经调整的数字；调整后的数额 K};~A?ET,h  
adjusted liabilities 经调整的负债；调整后的负债 HB*H%>L{"B  
adjusted loss 经调整的亏损；调整后的亏损 t_kRYdW9  
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 Y+nk:9  
adjusted profit 经调整的利润；调整后的利润 sH51 .JG  
adjusted surplus 经调整的盈余额；调整后的盈余额 |crm{]7X  
adjusted value 经调整的价值；调整后的价值 L/xTW  
adjustment 调整；修订；理算〔保险〕 !6FO[^h||H  
adjustment centre 调剂中心 [79iC$8B|  
adjustment lag 调整过程的时间差距；调整时差 ;iO5 8S3  
adjustment mechanism 调整机制 5kLz8n^z@@  
adjustment of loss 亏损调整 JXQh$hs  
adjustment process 调整过程；调整程序 HlOn=>)<  
adjustment range 调整幅度 +!cibTQTT  
administered exchange rate 受管制汇率 1b,MJ~g$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 w&x$RP  
administration expenses 行政费用 NC
ivh&HR  
administration fee 手续费；行政费 dZ|x `bIgs  
administration in bankruptcy 破产管理 fk2p}  
administration order 遗产管理令 L>&9+<-B  
administrator 管理人；遗产管理人 8}K4M(  
administrator of the estate 遗产管理人 Sf'uKSX1%  
admission of debt 债项承认书 !g4u<7  
admission of proof 接纳债权证明 KnC:hus  
advance 放贷款项；垫付款项；预支款项；预付款项 &3f^]n!@  
advance account 暂支帐目；预付款帐户 VQ8Q=!]  
advance compensation 预付补偿金 }v6@yU  
advance from shareholder 股东垫款
I9L7,~s  
advance pending reimbursement 预支以待日后付还 o[%\W  
advanced economy 先进经济体系 Ejj+%)n.  
advancement 预付；预付财产 QxT\_Nej*n  
advances warrant 垫款令 oVQb
c\P3  
advancing 贷出 R!rj:f!>  
adverse balance 逆差 ~EM(*k._  
adverse exchange 逆汇 rUg|5EN^)d  
advertisement addressed to shareholders 在报章刊登的致股东通告 tE<'*o'  
advice for collection 托收通知书 'fPDODE  
advice of drawing 提款通知书；汇票通知书 u]Z;Q_=  
advice of payment 付款通知 7O,!67+^~  
Advisory Committee [Securities and Futures Commission] 6h7TM?lt  
谘询委员会〔证券及期货事务监察委员会〕 +!mEP>  
Advisory Committee on Diversification 经济多元化谘询委员会 <UwYI_OX  
affidavit 誓章；遗产申报誓章 6 IRa$h>H  
affidavit of no receipt 述明无收款的誓章 @plh'f}  
affiliate 联号；联营公司；附属公司 M{g.
x4M@W  
affiliated company 附属公司；联号；联营公司 O>d [;Q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 sAS[wcOQ  
affordability 负担能力 o>HU4
O}  
African Development Bank [AfDB] 非洲开发银行 >%LY0(hY3  
after-acquired property 事后取得的财产 rgF4 W8  
after-hours dealing 市后交易 )]C(NTfxg  
after-tax profit 税后盈利；税后利润；税后溢利 O!P7Wu  
agency agreement 代理协议 q!{>Nlk  
agency expenses 代理机构的开支 9qvl9,*g  
agency fee 代理费 8cGoo u6  
Agency Law 《代理法》 M9~6ry-_  
agent 代理人；承销人 X#tCIyK,nV  
agent of company 公司代理人 Y|S>{$W  
agent's fee 代理人费；经纪费 V[0 ZNT&  
aggregate 总计；总数；总体数字 n(W&GSj|u9  
aggregate amount 总款额；总额 [l}H%S   
aggregate assets and liabilities 总体资产与负债 x/0loW?q^  
aggregate at constant price 按固定价格计算的总体数字 t==\D?Rt  
aggregate demand 总需求 S0`u!l89(  
aggregate gross position 总持仓量 VIg6'  
aggregate limit 总限额 L*cP8v4  
aggregate of salaries tax 合计薪俸税 U|Uc|6  
aggregate performance 总体表现；总体业绩 XTRF IY  
aggregate supply 总体供应 ]CDUHz  
aggregate surplus 总盈余  'Pxq>Os  
aggregate total 整体总额 CU:HTz=  
aggregate value 总值；合计价值 \027>~u {  
aggregated basis 合计基准 JCci*F#r  
aggregated net chargeable income 合计应课税入息实额 MzH'<`;BP  
aggregation 合并计算；合计；总和 ?JBA`,-  
aggregation of incomes of husband and wife 夫妇入息合并计算 M(vX.kF  
aggregation of property 财产的总和 W;?e@}  
agio 差价；贴水 PMT}fg  
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》 9"zp>VR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $b)t`r+  
《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》 (4|R}jv  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment n`V?n  
《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》 D!z'Y,.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2I283%xr  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 mpQu:i|W  
agreement for a settlement 授产协议 Lngf,Of.e  
agreement for assignment 转让协议 dDa&:L  
agreement for sale 售卖协议；买卖协议 0U8'dYf  
agreement for sale and purchase 买卖协议
v#?;PyeF  
agreement for the payment of interest 支付利息协议
dZX;k0  
agreement for the repayment of money 还款协议 'Y/kF1,*  
agreement of reinsurance 再保险协议 &Q* 7  
Agricultural Bank of China 中国农业银行 }WhRJr`a  
air passenger departure tax 飞机乘客离境税 wVs"+4l<  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _bt9{@)  
airport tax 机场税 5?[hr5E.
E  
alcohol duty 酒精税 >+DMTV[O  
alienation 让与；让渡；转让 \BX9Wn*)a  
alimony 生活费；赡养费 ]D4lZK>H  
All Ordinaries Index [AOI] 所有普通股指数 Tn9Fg7<  
all risks 全险；综合险 ^7yaMB!  
All Sales Record for Stock Market 《股票市场成交报告》 hkdF  
Allied Capital Resources Limited 新联财务有限公司 FY`t7_Y?GV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $%4<q0-  
allocation letter 拨款信件 CbpzYv32  
allocation of fund 分配款项；预留款项 Qq'e#nI@  
allocation of profit 利润分配；溢利分配 zB/VS_^^W:  
allocation warrant 拨款令 o]]sm}3N  
allotment 分配；配股 tu(^D23  
allotment notice 股份配售通知；配股通知 q[9N4nj$<  
allotment of shares 股份分配 r&IDTS#  
allowable 可获宽免；免税的 m6#a{  
allowable business loss 可扣除的营业亏损 'Va<GHr>+  
allowable expenses 可扣税的支出 .PV(MV  
allowance 免税额；津贴；备抵；准备金 J*38GX+  
allowance for debts 债项的免税额 \(--$9  
allowance for depreciation by wear and tear 耗损折旧免税额 /pV N1Yt  
allowance for funeral expenses 殡殓费的免税额 8nWPt!U:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H>},{ z  
allowance for repairs and outgoings 修葺及支出方面的免税额 hy>0'$mU  
allowance to debtor 给债务人的津贴 \XwC|[%P  
alteration of capital 资本更改 !2>@:C
KX  
alternate trustee 候补受托人 5{#s<%b.  
amalgamation 合并 =iH9=}aBFC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [$td:N *  
ambit of charges 征税范围；收费范围 +v$W$s&b-h  
amended valuation 经修订的估值 0+u>"7T  
American Commodities Exchange 美国商品交易所 3V7WIj<  
American Express Bank Limited 美国运通银行 R+_!FnOJ  
American Stock Exchange 美国证券交易所 "n)AlAV@  
amortization 摊销 v+}${h9  
amount due from banks 存放银行同业的款项 :L
lZ#V2  
amount due from banks abroad 存放海外银行同业的款项 _#MKpH  
amount due from holding companies 控股公司欠款 /DP0K @%  
amount due from local banks 存放本港银行同业的款项 8_o~0lb  
amount due to banks 银行同业的存款 gf?N(,  
amount due to banks abroad 海外银行同业的存款 i=1crJ:  
amount due to holding companies 控股公司存款 EJRkFn8XG'  
amount due to local banks 本港银行同业的存款 c&,q`_t  
amount due to outport banks 外埠银行同业的存款 oz]&=>$1I  
amount for note issue 发行纸币的款额 \ \Tz'>[\  
amount of bond 担保契据的款额 tCm]1ZgRW  
amount of consideration 代价款额 f/s"2r  
amount of contribution 供款数额 UR9\g(  
amount of indebtedness 负债款额 bub6{MQW8e  
amount of principal of the loan 贷款本金额 zG8g}FrzG;  
amount of rates chargeable 应征差饷数额 NqGSoOjIO2  
amount of share capital 股本额 O&&_)  
amount of sums assured 承保款额 ~<~
~C#R  
amount of variation 变动幅度 74N3wi5B  
amount of vote 拨款数额 Z`86YYGK  
amount payable 应付款额 TI\xCIH  
amount receivable 应收款额 ?>iU
z.];t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /h{Rf,H  
analysis 分析 wOCAGEg  
ancillary risk 附属风险 dsj}GgG?Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 0TSB<,9a[  
annual accounting date 年结日期 #ti%hm  
annual allowance 每年免税额；年积金；年度津贴；年津 !dU$1:7  
annual balance 年度余额 t%J1(H  
annual disposable income 每年可动用收入 Iqn (NOq^[  
annual estimates 周年预算 7!h> < sx  
annual fee 年费 IF-y/]  
annual general meeting 周年大会 TIt\  
annual growth rate 年增率；每年增长率 HTz`$9  
annual long-term supplement 长期个案每年补助金 1Lk(G9CoY  
annual pensionable emolument 可供计算退休金的年薪 ez.a  
annual report 年报 0FY-e~xr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &%GAPs%  
annual return 周年报表；周年申报表；每年报税表格 iK+Vla`}  
Annual Return Rules 《周年报表规则》 A_WaRYG  
annual review of consumer prices 每年消费物价回顾 F3]VSI6^E,  
annual roll-forward basis 逐年延展方式 Lq1?Y  
annual salary 年薪 MB $aN':  
annual statement 年度报表；年度决算表 <VQ)}HW;k  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1r_V$o$  
annuitant 年金受益人 -%gEND-AP  
annuity 年金 eO(U):C2  
annuity contract 年金合约 f$n5$hJlQ  
annuity on human life 人寿年金 Pqw<nyC.  
antecedent debt 先前的债项 ^6R(K'E}  
ante-dated cheque 倒填日期支票 Cl!(F6K*  
anticipated expenditure 预期开支 DW78SoyedZ  
anticipated net profit 预期纯利 $evuL3GY#  
anticipated revenue 预期收入 nxx/26{  
anti-inflation measure 反通货膨胀措施 3-,W? "aC  
anti-inflationary stance 反通货膨胀立场 s@5~HyeI  
apparent deficit 表面赤字 K)se$vb6  
apparent financial solvency 表面偿债能力 FpU8$o~r{  
apparent partner 表面合伙人 Q;!r
N)  
application for personal assessment 个人入息课税申请书 W3d+t?28  
application of fund 资金应用 %''L7o.#a  
application to release as liquidator and to destruct the books of accounts and documents Mp>(cs  
申请免除清盘人职务及毁灭帐簿与文件 ?@;)2B|q  
appointed actuary 委任精算师 s,8zj<dUv  
appointed auditor 委任核数师；委任审计师 ,W|-?b?   
appointed trustee 委任的受托人 02trjp.f  
appointer 委任人 B>m*!n:l  
apportioned pro rata 按比例分摊 '21gUYm  
apportionment 分配；分摊 )wCNLi>4
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z7gX@@T  
apportionment formula 分摊方程式 CfSP*g0rW  
apportionment of estate duty 遗产税的分摊 3Jt# Mp  
appraisal 估价；评估 xE]y*\  
appreciable growth 可观增长 yz=X{p1  
appreciable impact 显着影响 V$w lOMp  
appreciable increase 可观增长 =-X-${/  
appreciation 增值；升值 :$,MAQ'9  
appreciation against other currencies 相对其他货币升值 o|xZ?#^h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dFDf/tH  
appreciation tax 增值税 VN`fZ5*d~  
appropriation 拨款；拨用；拨付 rQ_@q_B.  
appropriation account 拨款帐目 8.8t$  
Appropriation Bill 拨款法案 # Q,EL73;  
appropriation-in-aid system 补助拨款办法 X<Z(,B  
approved assets 核准资产 LX oJw$C  
approved basket stock 认可一篮子证券 x.wDA3ys  
approved budget 核准预算 7`&ISRU4  
approved charitable donation 认可慈善捐款 |:JT+a1  
approved charitable institution 认可慈善机构 q~[sKAh  
approved currency 核准货币；认可货币 `&7tADFB  
approved estimates 核准预算 _8 |X820  
approved estimates of expenditure 核准开支预算 i,a"5DR8  
approved overseas insurer 核准海外保险人 Iia.`"S  
approved overseas trust company 核准海外信托公司 *|Er;Thw  
approved pooled investment fund 核准汇集投资基金 .#$2,"8  
approved provident fund scheme 认可公积金计划 }aR}ZzK/v  
approved provision 核准拨款 UO@K:n  
approved redeemable share 核准可赎回股份 VZI!rFac  
approved regional stock 认可地区性证券 3B 'j?+A  
approved retirement scheme 认可退休金计划 gCC7L(1  
approved subordinated loan 核准附属贷款 t(-,mw  
arbitrage 套戥；套汇；套利 zU+q03l8Ur  
arbitrageur 套戥者；套汇者 p/VVb%  
arbitrary amount 临时款项 u;-fG9xs  
arrangement 措施；安排；协定 xlu4  
arrears 欠款 n+hL/aQ+  
arrears of pay 欠付薪酬 0V(}Zj>  
arrears of revenue 逾期未收税款；逾期未收的帐项 Zx_^P:rL  
articles of association 组织章程；组织细则；组织章程细则 Cp"7
R&s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ->{-yh]jv  
ascertainment of profit 确定利润 #0[^jJ3J  
"Asia Clear" “亚洲结算系统” E'DHO2 Y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |?2fq&2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7g(Z
@  
Asian Development Fund [ADF] 亚洲发展基金 (B
eJ,K7  
Asian dollar bond 亚洲美元债券 6`@J=Q?  
Asian dollar market 亚洲美元市场 #o4tG  
Asian dollar rate 亚洲美元利率 -dB
WpT  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]kTxVe  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 X(*O$B{ R  
asked price 沽盘；喊价；索价；卖方报价 l[ $bn!_e  
assessable income 应评税入息 & rab,I"  
assessable loss 应评税亏损 1VlU'qY  
assessable profit 应评税利润 fM4B.45j  
assessable value 应评税值 jJNCNH*0  
assessed profit 估定利润 y"q>}5  
assessed value 经评估价值 _7<{+Zzm  
assessment 评税；评定；估价；评税单 jxkjPf?  
assessment number 评税编号；估价编号 s{yw1:  
assessment of additional tax 补加税评税 %}VH5s9\  
assessment of performance 业绩评估；实绩评价 3S7"P$q  
Assessor 评税主任 z77>W}d  
asset price bubbles 资产价格泡沫 }0Ns&6)xG  
asset-backed securities 具资产保证的证券 ?V^7`3F  
assets accretion 资产增值 qz>R"pj0g  
assets and liabilities 资产与负债 mA+:)?e5~  
assets betterment statement 资产递增表；资产改进表 ()l3X.t,$  
assets lending 实物放款；有抵押贷款 ~BmA!BZV`  
assets of the company passing on the death 死者去世时转移的公司资产 ji1vLu4|t  
assets pledged as security for liabilities 用作负债抵押的资产 0zB[seyE  
assets portfolio 资产投资组合 "O4A&PJD  
assets price 资产价格 ]>VG}e~b  
assets quality 资产质素 >- \bLr  
assets realization 资产变现 ")STB8kQ  
assets refinancing arrangement 资产再集资安排 nwUz}em?O  
assets securitization 资产证券化 q_h (D/g  
assets situated outside Hong Kong 在香港以外地方的资产 V&s|IoTR  
assets stripping 削减资产；拆卖资产 za@/4z  
assets value 资产值 uwSSrT  
assignee 承让人 0>N6.itOz  
assignment 转让；转让书；转让契 Fds 11 /c7  
assignment of interest 权益转让 =oq8SL?bJ*  
assignment of letters patent and trade mark 专利证书及商标转让 lt&(S)  
assignment of property 物业转让；物业转让书 SULFAf<  
assignment right 转让权 daI_@kY"  
assignor 转让人 P8,Ps+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 4>>=TJ!M  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2.Qz"YDh =  
associate member 附属会员 ?zf3Fn2y  
associated body corporate 相联法人团体 zR^Gy"  
associated company 相联公司；联属公司 gYc]z5`  
associated corporation 相联法团 M>]A!W=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \MOwp@|y  
公认会计师公会〔英国〕 j,+]tHC-  
Association of Futures Exchange Brokers 香港期货经纪协会 ]$[sfPKA  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ujX;wGje  
association of underwriters 承保人组织 V^5d5
Ao  
assumption of control 接管 Km8aHc]O~  
assurance 担保；保险；转易；转易书 Ptv'.<-  
assurance of interest 权益的转易 T+F]hv'  
at 19XX price 按一九ＸＸ年价格计算 0\= du  
at a discount 按赔价计算；按贴水价格计算；打折扣
!B}9gT  
at a premium 按溢价计算；按升水价格计算 +SH{`7r  
at call 通知付款；按通知 SXm%X(JU  
at constant market price 按固定市价计算 '|zrzU=  
at constant price 按固定价格计算 rm,`M  
at cost 按成本计算 W8^m-B&  
at current market price 按当时市价计算；按现时市价计算 Y#ZgrziYM  
at current price 按当时价格计算；按现时价格计算 TQF+aP8[L  
at factor cost 按要素成本计算；按生产要素成本计算 VbX P7bZ  
at money-of-the-day price 按付款当日价格计算 Qs1p  
at or better 按指定或较佳价位〔买卖指令〕 /VYT](  
at par 按面值计算；平价 "&6vFmr  
at sight 见票即付 $d<NN2  
at the close 按收市盘 >@vu;j\*E5  
at the opening 按开市盘 b-u@?G|<  
attestation 见证；见证条款 q5;dQ8Y?  
at-the-money option 平价期权 eHr0],  
attorney 受权人；受托代表人 b A+_/1C  
attornment 新拥有人承认书 $Q*R/MY  
attributable profit 可归属利润 ,rMf;/[  
attributable share value 可归属股份价值 sVHF\{<  
Auckland Stock Exchange 奥克兰证券交易所 }0'LKwIR  
auction 拍卖 |]7c&`  
auctioneer 拍卖商 -1Q24jrO-  
audit 审计；核数 Xm#W}Y'  
Audit Commission 审计署 Xg dBLb  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /4x\}qvU  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 Q yqOtRk  
audit review 帐目审查 +ktv:d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #W~jQ5NS\  
audited account 审计帐目；经审计的帐目 sOhn@*X  
audited annual account 经审计的周年帐目 Qs1CK;+zU  
audited balance sheet 经审计的资产负债表 p:08q B|uQ  
auditor 核数师；核数主任；审计师 ?%,LZw^[  
auditor's certificate 核数师证明书；审计师证明书 &%2^B[{  
auditor's report 核数师报告；审计师报告 lHM+<Z  
Aussie bond 澳元债券 p/Pus;*s  
austerity budget 紧缩预算 aC1z.?!U  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 OxHcoNrz  
Australia All Ordinaries Index 澳洲所有普通股票指数 JSL&` `  
Australian Dollar [AUD] 澳元 }#ink4dK:  
Australian Options Market 澳大利亚期权市场 t3)6R(JC  
Australian Securities Commission 澳洲证券事务监察委员会 "xlR>M6e  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 vl:~&I&y;R  
Australian Stock Exchange 澳大利亚证券交易所 9]eG|LFD  
Austrian Schilling [ATS] 奥地利先令 7O55mc>cF  
authentication 认证；鉴证 x?L0R{?WW  
authority to purchase 委托购买证；委购书 gmVN(K}SR5  
authorization 认可；核准；授权；授权书 a
2P)@R  
authorization by direction 指示授权 NjIPHM$g  
authorization by instruction 指令授权 TAG@Ab  
authorization by warrant 令状授权 wV )\M]@  
authorization of unit trust 单位信托的认可 Ph^1Ko"2  
authorized agent 指定代理人 u+8"W[ZULq  
authorized capital 法定资本 $gr>Y2i  
authorized clerk 出市员 W&hW N9iR  
authorized dealer 认可交易商 wUaWF$~y  
authorized financial institution 认可财务机构 #Th)^Is  
authorized fund 认可基金 .i*oZ'[X  
authorized fund house 获授权的基金公司；认可基金公司 JCcYFtW  
authorized institution 认可机构 _Q+c'q Zkl  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 OlT8pG5Oa  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 k'8tcXs  
authorized insurer 获授权保险人；获认可承保人 F\eQV<  
authorized investment 特准投资项目 8UU
L=  
authorized person 获授权人 lC($@sC%  
authorized representative 获授权代表 m!ZY]:)$  
authorized share capital 法定股本 bMKX9`*o  
automated quotation system 自动报价系统 gvI!Ice#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] l`"?KD  
自动交易系统〔香港期货交易所有限公司〕 bTJ<8q  
automatic adjustment mechanism 自动调整机制 p8'$@:M\  
automatic adjustment system 自动调整系统 qur2t8gnxq  
Automatic Clearing House 自动票据交换所 lie,A  
automatic exchange rates accumulation system 自动化汇率累集系统 ,zgz7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,sitOy}ks  
automatic teller machine [ATM] 自动柜员机 NgTB4I8P  
autopay 自动转帐 +,,(8=5g  
available assets 可用资产 /4T
6Z[=s  
available fiscal reserve 现存财政储备 @T^FOTW  
available profit 可用利润 T\9[PX<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 kt6)F&;$  
average 平均；平均数；海损 rR6}  
average basic salary 平均基本薪金 #LR4%}mg  
average consumer expenditure 平均消费开支；一般消费开支 !q+ #JW  
average cost 平均成本 D('.17  
average cost of land production 增辟土地平均成本 7"!`<5o^  
average daily turnover 平均每日成交额 7<su8*?  
average daily wage rate 平均每日工资率 XP)^81i|  
average expenditure pattern 平均开支模式 9)wYSz'  
average growth rate 平均增长率 sSU|N;"Y  
average net fixed assets 固定资产平均净值 wG49|!l6T  
average of relatives 相对价格平均数 254V)(t^QM  
average price 平均价格 \-yI dKj  
average propensity to consume 平均消费倾向；一般消费倾向 [W3X$r~-  
average propensity to save 平均储蓄倾向；一般储蓄倾向 wQG?)aaM  
average rate 平均率 ,ayEZ#4.m  
average revenue 平均收入；平均收益 !=eNr<:V.  
average stock 平均库存；平均存货 r#OPW7mhE  
average yearly rent 平均年租 .e7tq\k  
avoidance of double taxation 避免双重课税 lqfTF  
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 <\O+
 
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