一些有用的会计术语(也不知道发的地方对不对)A

A: _UT$,0u_i  
A share Ａ股；甲类股份 &Ch#-CUE/  
abatement of tax 减税；减扣免税额 jL^](J>  
ABN AMRO Bank N.V. 荷兰银行 ^Ve<>b  
above-the-line expenditure 线上项目支出；经常预算支出 OvUI@,Ef  
above-the-line receipt 线上项目收入；经常预算收入 'yV?*a  
ABSA Asia Limited 南非联合亚洲有限公司 Gg~QAsks   
absolute change 绝对数值变更 >[Ye  
absolute expenditure 实际开支 sf]s",t~J  
absolute guideline figure 绝对准则数字 \EKU*5\Hp>  
absolute interest 绝对权益 549jWG  
absolute order of discharge 绝对破产解除令 #f
J] o_  
absolute profit margin 绝对利润幅度 rQEyD  
absolute value 实值；绝对值 /;tPNp{!dw  
absolutely vested interest 绝对既得权益 wWSdTLX  
absorbed cost 已吸收成本；已分摊成本 K{ \;2M  
absorption 吸收；分摊；合并 aB]m*~  
absorption rate 吸收率；摊配率；分摊率 <)\y#N  
ACB Finance Limited 亚洲商业财务有限公司 7lS#f1E  
acceptable form of reciprocity 合理的互惠条件 p
/2jh&  
acceptable rate 适当利率；适当汇率 zOV=9"~{  
acceptance agreement 承兑协议 Fe.t/amS/  
acceptance for honour 参加承兑 ;U<rc'qE  
acceptor 承兑人；接受人；受票人 Iw<jT|y)  
acceptor for honour 参加承兑人 @^;j)%F}  
accident insurance 意外保险 rz"txN  
Accident Insurance Association of Hong Kong 香港意外保险公会 w|CZ7|6  
accident insurance scheme 意外保险计划 M.nvB)  
accident year basis 意外年度基准 RGn!{=  
accommodation 通融；贷款 kKPi:G52F  
accommodation bill 通融票据；空头票据 W`"uu.~f  
accommodation party 汇票代发人 +uBLk0/)>  
account balance 帐户余额；帐户结余 "wlt> SU  
account book 帐簿 f>s?4  
account collected in advance 预收款项 r}0\}~'?c  
account current book 往来帐簿 ?H_LX;r  
account of after-acquired property 事后取得的财产报告 [! 'op0  
account of defaulter 拖欠帐目 #U*_1P0h  
account payable 应付帐款 CH fVQ|!\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :>aQ~1f>]  
account receivable 应收帐款 4*aZ>R2hO  
account receivable report 应收帐款报表 $2<d<Um~z  
account statement 结单；帐单；会计财务报表 #/NS&_Ge0s  
account title 帐户名称；会计科目 ,jC3Fcly  
accountant's report 会计师报告 ATy*^sc&"  
Accountant's Report Rules 会计师报告规则 !r`,=
jK"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1Nu1BLPm  
Accounting Arrangements 《会计安排》 i 9g>9  
accounting basis 会计基础 _;4 [Q1  
accounting by Official Receiver 破产管理署署长呈交的帐目 n39t}`WIl  
Accounting Circular 《会计通告》 +4\U)Z/\  
accounting class 会计类别 \o\nr!=k  
accounting date 记帐日期；会计结算日期 >XO
iu#kC  
accounting for money 款项核算 X*Z8CM_  
Accounting Officer 会计主任 gr-fXZO  
accounting period 会计报告期；会计期 S,U Pl}KF  
accounting policy 会计政策；会计方针 /B5-Fx7j3  
accounting practice 会计惯例 GZ{]0$9I'  
accounting principle 会计准则 \`, [)`  
accounting record 会计记录 L{E^?iX  
accounting report 会计报告 lc_E!"1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 pA;-vMpMj  
Accounting Society of China 中国会计学会 e(NLX`  
accounting statement 会计报表 /t6X(*xoy  
accounting system 会计制度；会计系统 {QbvR*gv  
accounting transaction 会计事项；帐务交易 4CQ"8k(S"  
accounting treatment 会计处理 AW#<i_Ybf  
accounting year 会计年度 Z4){ 7|~a  
accretion 增值；添加 t8+_/BXv  
accrual 应计项目；应累算数目 k<RZKwQc  
accrual basis 应计制；权责发生制  6l$L~>  
accrual basis accounting 应计制会计；权责发生制会计 lCF`*DM#  
accrue 应累算；应计 
BS&;n  
accrued benefit 应累算利益 Cda!
Mk
:  
accrued charges 应计费用 );*YQmdx'  
accrued cumulative preference share dividend 应累算的累积优先股股息 +[J/Zw0{  
accrued expenses 应累算费用 EZ.!rh~+  
accrued interest payable 应付利息；应计未付利息 BYY RoE[P  
accrued interest receivable 应收利息；应计未收利息 :L_BG)dM  
accrued right 累算权益 pxSX#S6I  
accruing profit 应累算的利润 `z0{S!  
accumulated fiscal reserve 累积财政储备 XE3'`D!  
accumulated profit 累积利润；滚存溢利 ,Rx{yf]k  
accumulated reserve 累积储备 dq IlD!  
accumulation of surplus income 累积收益盈余 eZr&x~] -w  
acquired assets 既得资产 =<@\,xN>C  
acquisition 收购；购置；取得 _SACqamo5s  
acquisition cost 购置成本 JlKM+UE:  
acquisition expenses 购置费用 +,v-=~5  
acquisition of 100% interest 收购全部股权 ubu?S%`  
acquisition of control 取得控制权 &TG5rUUg  
acquisition of fixed assets 购置固定资产 7O`o ovW$  
acquisition of shell “买壳” W23]Bx  
acquisition price 收购价 SEl#FWR  
act of God 天灾 n,~;x@=5  
acting partner 执事合伙人 !GW,\y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 aZKOY  
active partner 积极参与的合伙人 [ BT)l]  
active trading 交投活跃 PY3ps2^K.  
actual circulation 实际流通 >/<:Q  &  
actual cost 实际成本 0F#>CmD  
actual expenditure 实际开支；实际支出 4f~["[*ea  
actual income 实际入息；实际收入；实际收益 ES<{4<Kpx  
actual market 现货市场 zq1mmFIO  
actual price 现货价；实际价格 hh~n#7w~IR  
actual profit 实际利润 FuX 8v  
actual quotation 实盘；实际价位；实际报价 &x-TW,#Ks  
actual year basis 按实际年度计算 ~|wos-nM  
actuals 实货 i)Lp7m z  
actuarial investigation 精算调查 !:LJzROh  
actuarial principle 精算原则 4yaxl\2  
actuarial report 精算师报告 T\VNqs@  
Actuarial Society of Hong Kong 香港精算学会 55t\Bms{  
actuarial valuation 精算师估值 l7JY]?p  
actuary 精算师 pium$4l2#  
ad referendum agreement 暂定协议；有待覆核的协定 y[O-pD`  
ad valorem duty 从价税；按值征税 #a| L3zR5v  
ad valorem duty system 从价税制 $jd<v1"o  
ad valorem fee 从价费 aTGdmj!  
ad valorem tariff 从价关税 A=Dhod  
additional allowance 额外免税额 nK3k]gLc{  
additional amount for unexpired risk 未过期风险的额外款额 kl1Y] ?z}  
additional assessable profit 补加应评税利润 E3a_8@ZB7  
additional assessment 补加评税 <Fs-3(V+\  
additional commitment 额外承担 _,6f#t  
additional commitment vote 额外承担拨款 7GZgu$'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 I8H%=Kb?9  
additional dependent parent allowance 供养父母额外免税额 6zIgQ4Bp24  
additional provision 额外拨款 i.iio-  
additional stamp duty 附加印花税
5)zn:$cz  
additional tax 补加税罚款；补加税款 /?"8-0d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8_d-81Dd  
adjudged bankrupt 被裁定破产 1Q}mf!Y  
adjudicated bankrupt 裁定破产人 TO;.eN!sv  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 g^kx(p<u`  
adjudication of bankruptcy 裁定破产；宣告破产 !C:rb  
adjudication of insolvency 裁定无力偿还债务 :f'&z47  
adjusted actual 经调整的实数；调整后的实数 R*1kR|*_)  
adjusted current assets 经调整的流动资产；调整后的流动资产 *jzLFuWIG  
adjusted figure 经调整的数字；调整后的数额 "`A:(<x  
adjusted liabilities 经调整的负债；调整后的负债 K#K\-TR|$  
adjusted loss 经调整的亏损；调整后的亏损 Aox3s?  
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 e=/&(
Y  
adjusted profit 经调整的利润；调整后的利润 lf>nbv
p  
adjusted surplus 经调整的盈余额；调整后的盈余额 BzpP7ZWV  
adjusted value 经调整的价值；调整后的价值 :^C'<SY2Gs  
adjustment 调整；修订；理算〔保险〕 =QV::/  
adjustment centre 调剂中心 &[?CTZ  
adjustment lag 调整过程的时间差距；调整时差 *!:QdWLq  
adjustment mechanism 调整机制 6S?x D5(  
adjustment of loss 亏损调整 OySy6IN]q  
adjustment process 调整过程；调整程序 _-cK{  
adjustment range 调整幅度 TTI81:fku  
administered exchange rate 受管制汇率 i}TwOy<4s  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }bB`(B,m  
administration expenses 行政费用 h3u1K>R)  
administration fee 手续费；行政费 ]_*S~'
x  
administration in bankruptcy 破产管理 =l
r)gj  
administration order 遗产管理令 ARh6V&Hi-  
administrator 管理人；遗产管理人 w#G2-?aj  
administrator of the estate 遗产管理人 @?B6aD|jE  
admission of debt 债项承认书 Q^eJ4{Ya:  
admission of proof 接纳债权证明 E@QA".  
advance 放贷款项；垫付款项；预支款项；预付款项 |bZM/U=  
advance account 暂支帐目；预付款帐户 m.%`4L^`T  
advance compensation 预付补偿金 Aq#/2t  
advance from shareholder 股东垫款 lx,`hl%  
advance pending reimbursement 预支以待日后付还 F=@i6ERi  
advanced economy 先进经济体系 `?s.\Dh  
advancement 预付；预付财产 d<o.o?Vc  
advances warrant 垫款令 ;5|1M8]=0  
advancing 贷出 Sm3u/w!  
adverse balance 逆差 #j@OLvXh  
adverse exchange 逆汇 Y'"N"$n'_  
advertisement addressed to shareholders 在报章刊登的致股东通告 +1{fzb>9_  
advice for collection 托收通知书 ;Fl<v@9  
advice of drawing 提款通知书；汇票通知书 ,ul5,ygA  
advice of payment 付款通知 5K56!*Y  
Advisory Committee [Securities and Futures Commission] HV]Ze>}  
谘询委员会〔证券及期货事务监察委员会〕 O ++/ry%k  
Advisory Committee on Diversification 经济多元化谘询委员会 t Y1Et0  
affidavit 誓章；遗产申报誓章 &m{'nRU}c  
affidavit of no receipt 述明无收款的誓章 0.(<'!"y  
affiliate 联号；联营公司；附属公司 Z/ bB h  
affiliated company 附属公司；联号；联营公司 utO.WfWP  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 V+B71\x<  
affordability 负担能力 KI&:9j+M)  
African Development Bank [AfDB] 非洲开发银行 *FgJ|y6gk  
after-acquired property 事后取得的财产 >w'$1tc?+F  
after-hours dealing 市后交易 %l9$a`&  
after-tax profit 税后盈利；税后利润；税后溢利 HD# r0)  
agency agreement 代理协议 ZykrQ\q9  
agency expenses 代理机构的开支 18!VO4u\I  
agency fee 代理费 )Id2GV~2B  
Agency Law 《代理法》 setLdEi  
agent 代理人；承销人 o$_93<zc  
agent of company 公司代理人 [ x>  
agent's fee 代理人费；经纪费 z?.(3oLT  
aggregate 总计；总数；总体数字 ^)\+l%M  
aggregate amount 总款额；总额 P2k7M(I_&  
aggregate assets and liabilities 总体资产与负债 CJw$j`k  
aggregate at constant price 按固定价格计算的总体数字 L`K;IV%;  
aggregate demand 总需求 a5wDm  
aggregate gross position 总持仓量 M'jXve(=yF  
aggregate limit 总限额 Q</h-skLZ  
aggregate of salaries tax 合计薪俸税 T |"`
8mG  
aggregate performance 总体表现；总体业绩 r?p{LF  
aggregate supply 总体供应 juno.$ 6  
aggregate surplus 总盈余 .)PqN s:  
aggregate total 整体总额 CvTwBJy1  
aggregate value 总值；合计价值 `
^8*<+  
aggregated basis 合计基准 Rl@$xP  
aggregated net chargeable income 合计应课税入息实额 IcoowZZ   
aggregation 合并计算；合计；总和 8$~3ra  
aggregation of incomes of husband and wife 夫妇入息合并计算 TgaYt\"i[  
aggregation of property 财产的总和 h`?k.{})M  
agio 差价；贴水 >[3X]n,0  
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》 !Cb=B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ToU.mM?f^  
《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》 qZ\L  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ! zfFt;  
《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》 P4%>k6X  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1X:&*a"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》 ~%P3Pp  
agreement for a settlement 授产协议 v ($L  
agreement for assignment 转让协议 n6cq\@~A  
agreement for sale 售卖协议；买卖协议 'G Y/Q5  
agreement for sale and purchase 买卖协议 $c9=mjwH  
agreement for the payment of interest 支付利息协议 zPBfiK_hV  
agreement for the repayment of money 还款协议 "^"'uO$
 
agreement of reinsurance 再保险协议 ay[ZsQC  
Agricultural Bank of China 中国农业银行 _80ns&q  
air passenger departure tax 飞机乘客离境税 3ZN>9`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 o*;2mFP  
airport tax 机场税 ?#ihJt,  
alcohol duty 酒精税 5mIXyg 0:  
alienation 让与；让渡；转让 )[ b#g(Y(  
alimony 生活费；赡养费 Y
-~;E3(  
All Ordinaries Index [AOI] 所有普通股指数 `,m7xJZ?y  
all risks 全险；综合险 5G oK"F0i  
All Sales Record for Stock Market 《股票市场成交报告》 i* gKtjx  
Allied Capital Resources Limited 新联财务有限公司 `oPLl0  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #NMJZ  
allocation letter 拨款信件 4tnjXP8  
allocation of fund 分配款项；预留款项 /&QQ p3  
allocation of profit 利润分配；溢利分配 nrbazyKm  
allocation warrant 拨款令 F,.Q|.nN  
allotment 分配；配股 1gk0l'.z  
allotment notice 股份配售通知；配股通知 ?&\h;11T  
allotment of shares 股份分配 Z fqQ{_  
allowable 可获宽免；免税的 PC0HH  
allowable business loss 可扣除的营业亏损 %t{Sb4XZ4k  
allowable expenses 可扣税的支出 PS/W h  
allowance 免税额；津贴；备抵；准备金 )^(P@D.L  
allowance for debts 债项的免税额 O&=KlnI:  
allowance for depreciation by wear and tear 耗损折旧免税额 BDp:9yau  
allowance for funeral expenses 殡殓费的免税额 9nO(xJ"e4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +i4P,Lp  
allowance for repairs and outgoings 修葺及支出方面的免税额 n5>B LtY  
allowance to debtor 给债务人的津贴 Se
g#s.  
alteration of capital 资本更改 >F~ITk5`Oo  
alternate trustee 候补受托人 ysl8LK   
amalgamation 合并 *f?S5.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q>P[nz%  
ambit of charges 征税范围；收费范围 J$#D:KaU:N  
amended valuation 经修订的估值 F/xCG nP-  
American Commodities Exchange 美国商品交易所 bu_/R~&3{  
American Express Bank Limited 美国运通银行 :+<t2^)rD  
American Stock Exchange 美国证券交易所 _Ws#UL+Nq  
amortization 摊销 zF=#6  
amount due from banks 存放银行同业的款项 *^ey]),f54  
amount due from banks abroad 存放海外银行同业的款项 7x%S](m%  
amount due from holding companies 控股公司欠款 gh'kUZG a  
amount due from local banks 存放本港银行同业的款项 L%k67>  
amount due to banks 银行同业的存款 R/Tj^lM  
amount due to banks abroad 海外银行同业的存款
:wSJ-\'$  
amount due to holding companies 控股公司存款 XRtyC4f  
amount due to local banks 本港银行同业的存款 ruzMag)  
amount due to outport banks 外埠银行同业的存款 \ hrBq^I  
amount for note issue 发行纸币的款额 u
/;
_?zI  
amount of bond 担保契据的款额 }+*w.X}L  
amount of consideration 代价款额 3>H2xh3Y  
amount of contribution 供款数额 <|B$dz?r  
amount of indebtedness 负债款额 PIgGXNo  
amount of principal of the loan 贷款本金额 @Jkui  
amount of rates chargeable 应征差饷数额 H]VsOr  
amount of share capital 股本额 %N7gT*B:  
amount of sums assured 承保款额 >).@Nb;e  
amount of variation 变动幅度 D xe-XKNc.  
amount of vote 拨款数额 E1^aAlVSD  
amount payable 应付款额 qwL0~I  
amount receivable 应收款额 ! Zno[R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hcd!A5  
analysis 分析 i<'
{Y  
ancillary risk 附属风险 |GJBwrL^0  
annual account 周年帐目；周年帐目报表；年度决算；年结 OY+!aG@.  
annual accounting date 年结日期 *Ro8W-+  
annual allowance 每年免税额；年积金；年度津贴；年津 7qW.h>%WE  
annual balance 年度余额 [t {vYo  
annual disposable income 每年可动用收入 Bjurmo  
annual estimates 周年预算 JqL<$mSep  
annual fee 年费 Q~x*bMb.  
annual general meeting 周年大会 A"Tc^Ij  
annual growth rate 年增率；每年增长率 eL>K2Jxq  
annual long-term supplement 长期个案每年补助金 (PRaiE  
annual pensionable emolument 可供计算退休金的年薪 H?rSP0.  
annual report 年报 z~GVvgd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }K#iCb
y4  
annual return 周年报表；周年申报表；每年报税表格 QWU5-p9e8  
Annual Return Rules 《周年报表规则》 ;5&k/CB1  
annual review of consumer prices 每年消费物价回顾 '=KuJ0`nE9  
annual roll-forward basis 逐年延展方式 71K\.[ =-  
annual salary 年薪 +J\L4ri k  
annual statement 年度报表；年度决算表 p*A^0DN'Fn  
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 e}{8a9J<%_  
annuitant 年金受益人 .t"n]X i  
annuity 年金 113Z@F  
annuity contract 年金合约 SIKk|I)  
annuity on human life 人寿年金 \DG( 8l  
antecedent debt 先前的债项 Yt\E/*%  
ante-dated cheque 倒填日期支票 trID#DT~  
anticipated expenditure 预期开支 % <8K^|w  
anticipated net profit 预期纯利 ^hQ:A4@q  
anticipated revenue 预期收入 s4\SX,  
anti-inflation measure 反通货膨胀措施 FCsyKdM  
anti-inflationary stance 反通货膨胀立场 wxdh?sQ  
apparent deficit 表面赤字 ,apd
3X%g  
apparent financial solvency 表面偿债能力 q$e T!'x  
apparent partner 表面合伙人 $K=K?BV[  
application for personal assessment 个人入息课税申请书 $#6Fnhh}  
application of fund 资金应用 BZ]&uD|f  
application to release as liquidator and to destruct the books of accounts and documents @t{{Q1  
申请免除清盘人职务及毁灭帐簿与文件 yVbg,q'?  
appointed actuary 委任精算师 @ef//G+Z"  
appointed auditor 委任核数师；委任审计师 {jj]K
.&  
appointed trustee 委任的受托人 ;`X`c  
appointer 委任人 J>,'P^  
apportioned pro rata 按比例分摊 fY|@{]rx  
apportionment 分配；分摊 v*vub#wP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D'HL /[@`  
apportionment formula 分摊方程式 ` 4s#5g  
apportionment of estate duty 遗产税的分摊 GV `idFd  
appraisal 估价；评估 &-EyM*:u!  
appreciable growth 可观增长 B`'}&6jr.  
appreciable impact 显着影响 Qs#9X=6e@  
appreciable increase 可观增长 ?M*C*/R  
appreciation 增值；升值 6/p
]jN  
appreciation against other currencies 相对其他货币升值 &F@tmM~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '=@-aVp  
appreciation tax 增值税 _*OaiEL+:  
appropriation 拨款；拨用；拨付 *@b~f&Lx6  
appropriation account 拨款帐目 "6|'&6&  
Appropriation Bill 拨款法案 7v4-hfN  
appropriation-in-aid system 补助拨款办法 -y7l?N5F>  
approved assets 核准资产 ex;Yn{4  
approved basket stock 认可一篮子证券 s+OvS9et_  
approved budget 核准预算 LaAgoarN  
approved charitable donation 认可慈善捐款 .HH,l  
approved charitable institution 认可慈善机构 S4@117z5  
approved currency 核准货币；认可货币 B=o#LL  
approved estimates 核准预算 MSxU>FX0  
approved estimates of expenditure 核准开支预算 xc3Ov9`8%  
approved overseas insurer 核准海外保险人 "9MX,}X*  
approved overseas trust company 核准海外信托公司 7;$L&X  
approved pooled investment fund 核准汇集投资基金 bUipp\[aV  
approved provident fund scheme 认可公积金计划 HbJadOK  
approved provision 核准拨款 =6"hj,[Q  
approved redeemable share 核准可赎回股份 ynOc~TN  
approved regional stock 认可地区性证券 JsAb q  
approved retirement scheme 认可退休金计划 YQfZiz}Fv  
approved subordinated loan 核准附属贷款 LiHXWi{s  
arbitrage 套戥；套汇；套利 r`mzsO-'  
arbitrageur 套戥者；套汇者 -Y!=Iw 4  
arbitrary amount 临时款项 2_ZHJ,r   
arrangement 措施；安排；协定 f6/\JVi)-  
arrears 欠款 s525`Q;  
arrears of pay 欠付薪酬 ;1(qGy4  
arrears of revenue 逾期未收税款；逾期未收的帐项 D%5 {A=  
articles of association 组织章程；组织细则；组织章程细则 T8M[eSbZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5BGv^Qb_2  
ascertainment of profit 确定利润 Bt`r6v;\  
"Asia Clear" “亚洲结算系统” /M{)k_V  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7\Yq]:;O  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 &`\kb2uep  
Asian Development Fund [ADF] 亚洲发展基金 U8.0L  
Asian dollar bond 亚洲美元债券 e-T9HM&%P  
Asian dollar market 亚洲美元市场 fu7[8R"{  
Asian dollar rate 亚洲美元利率 ;#Crh}~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $7k04e@]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *SAcH_I2$>  
asked price 沽盘；喊价；索价；卖方报价 2-B8>-   
assessable income 应评税入息 37<GG)  
assessable loss 应评税亏损 % 'L=  
assessable profit 应评税利润 KlSY^(kHR  
assessable value 应评税值 swe8  
assessed profit 估定利润  ZeDDH  
assessed value 经评估价值 _oyL*Cb  
assessment 评税；评定；估价；评税单 Ov{B-zCA  
assessment number 评税编号；估价编号 J3!k*"P  
assessment of additional tax 补加税评税 f|HgLFx  
assessment of performance 业绩评估；实绩评价 R.n`R|NOd  
Assessor 评税主任 5Dh&ez`oR'  
asset price bubbles 资产价格泡沫 $(<*pU  
asset-backed securities 具资产保证的证券 -^SD6l$  
assets accretion 资产增值 )I0g&e^Tzy  
assets and liabilities 资产与负债 b "AHw?5F  
assets betterment statement 资产递增表；资产改进表 s*A|9uf5  
assets lending 实物放款；有抵押贷款 jak|LOp  
assets of the company passing on the death 死者去世时转移的公司资产
h^3Vd K,  
assets pledged as security for liabilities 用作负债抵押的资产 E'6z7m.  
assets portfolio 资产投资组合 &<;nl^  
assets price 资产价格 %@,:RA\pm  
assets quality 资产质素 5tbiNm^X  
assets realization 资产变现 y5opdIaT  
assets refinancing arrangement 资产再集资安排 LnACce ?b  
assets securitization 资产证券化 BM}a?nnoc  
assets situated outside Hong Kong 在香港以外地方的资产 t3h \.(mq  
assets stripping 削减资产；拆卖资产 !un"XI0`t<  
assets value 资产值 $F==n4)  
assignee 承让人 s13 d*  
assignment 转让；转让书；转让契 rH9|JEz  
assignment of interest 权益转让 {Ac3/U
M/  
assignment of letters patent and trade mark 专利证书及商标转让 h: (l+jr  
assignment of property 物业转让；物业转让书 kv`3Y0R-"  
assignment right 转让权 R|
^t~h-  
assignor 转让人 BtDgv.;GH  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 HoQ(1e$G-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 U S~JLJI
 
associate member 附属会员 #onfac-3  
associated body corporate 相联法人团体 Xwn|.  
associated company 相联公司；联属公司 N6 Cc%,  
associated corporation 相联法团
m]b.P,~v  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] jl|X$w  
公认会计师公会〔英国〕 (4/`@;[  
Association of Futures Exchange Brokers 香港期货经纪协会 P24  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [+5SEr}  
association of underwriters 承保人组织 l'X?S(fiV  
assumption of control 接管 A 5\"e^>  
assurance 担保；保险；转易；转易书 L?pvz}  
assurance of interest 权益的转易 gcY~_'&u  
at 19XX price 按一九ＸＸ年价格计算 <GU(/S!}  
at a discount 按赔价计算；按贴水价格计算；打折扣 i2Iu2  
at a premium 按溢价计算；按升水价格计算 sZ(Q4)r  
at call 通知付款；按通知 ?_`P;}4#  
at constant market price 按固定市价计算 n ;f
Tx  
at constant price 按固定价格计算 .M#>@~XR  
at cost 按成本计算 Ymh2qGcj]8  
at current market price 按当时市价计算；按现时市价计算 UHm+5%ZC  
at current price 按当时价格计算；按现时价格计算 L&F\"q9q71  
at factor cost 按要素成本计算；按生产要素成本计算 ;@$,
" P  
at money-of-the-day price 按付款当日价格计算 nHL>}Yg  
at or better 按指定或较佳价位〔买卖指令〕 UM;bVf?  
at par 按面值计算；平价 Xv;ZAa  
at sight 见票即付 A
Fnlt  
at the close 按收市盘 REe%>|   
at the opening 按开市盘 @ F"ShT0  
attestation 见证；见证条款 (%^TTe  
at-the-money option 平价期权 !N2 n@bo  
attorney 受权人；受托代表人 <Ucfd G&Lp  
attornment 新拥有人承认书 (inwKRH  
attributable profit 可归属利润 v6(l#,  
attributable share value 可归属股份价值 gl4 f9Ff  
Auckland Stock Exchange 奥克兰证券交易所 )e$-B]>7z  
auction 拍卖 ~<Qxw>S#  
auctioneer 拍卖商 EwJn1Mvq  
audit 审计；核数 ; yC`5  
Audit Commission 审计署 aIyY%QT  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] MhXm-<4  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 c;fyUi  
audit review 帐目审查 (3HgI  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 K0bmU(Xxp  
audited account 审计帐目；经审计的帐目 Kwmo)|7uPU  
audited annual account 经审计的周年帐目 ;bu;t#  
audited balance sheet 经审计的资产负债表 '48|f`8$  
auditor 核数师；核数主任；审计师 eh# (}v  
auditor's certificate 核数师证明书；审计师证明书 -cC(d$y  
auditor's report 核数师报告；审计师报告 Q? |MBTo  
Aussie bond 澳元债券 k{&E}:A  
austerity budget 紧缩预算 =cX"gI[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 X|0`$f  
Australia All Ordinaries Index 澳洲所有普通股票指数 {.[,ee-)9  
Australian Dollar [AUD] 澳元 v}t:}M<;  
Australian Options Market 澳大利亚期权市场 )HiTYV)]'  
Australian Securities Commission 澳洲证券事务监察委员会 8c'-eT"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~.=HN}E  
Australian Stock Exchange 澳大利亚证券交易所 rY+1s^F  
Austrian Schilling [ATS] 奥地利先令 F973U  
authentication 认证；鉴证 <qZ+U4@I)  
authority to purchase 委托购买证；委购书 "U~@o4u;  
authorization 认可；核准；授权；授权书 <cd%n-  
authorization by direction 指示授权 (4gQe6tA  
authorization by instruction 指令授权 <Gt{(is  
authorization by warrant 令状授权 |L#r)$n{1  
authorization of unit trust 单位信托的认可 `SpS?mWA  
authorized agent 指定代理人 00 ,jneF  
authorized capital 法定资本 ty8!"-V1  
authorized clerk 出市员 JHOBg{Wg  
authorized dealer 认可交易商 PW\FcT  
authorized financial institution 认可财务机构 V)?g4M3}  
authorized fund 认可基金 i(#c Yb  
authorized fund house 获授权的基金公司；认可基金公司 rm;"98~zJ?  
authorized institution 认可机构 , X+(wp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 LPgI"6cP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .EELR]`y7I  
authorized insurer 获授权保险人；获认可承保人 M/I d\~  
authorized investment 特准投资项目 |I<-x)joIK  
authorized person 获授权人 0p2O8>w^%  
authorized representative 获授权代表 4B,A+{3yL  
authorized share capital 法定股本 / =<ul-K  
automated quotation system 自动报价系统 tUnVdh6L.B  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] y.NArN|%  
自动交易系统〔香港期货交易所有限公司〕 %HS!^j3C%  
automatic adjustment mechanism 自动调整机制 _\6(4a`,  
automatic adjustment system 自动调整系统 M?CMN.Dw  
Automatic Clearing House 自动票据交换所 pIjVJ9+j  
automatic exchange rates accumulation system 自动化汇率累集系统 meWq9:z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
dQ"W~ig  
automatic teller machine [ATM] 自动柜员机 QAw,XZ.K^  
autopay 自动转帐 lt"*y.%@b  
available assets 可用资产 3`!KndY1  
available fiscal reserve 现存财政储备 fN>|X\-  
available profit 可用利润 C\h<02  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )}lV41u  
average 平均；平均数；海损 Gi2Ey37]O  
average basic salary 平均基本薪金 RlL,eU$CS  
average consumer expenditure 平均消费开支；一般消费开支 f.CI.
aozW  
average cost 平均成本 K?I&,t_*R  
average cost of land production 增辟土地平均成本 x/^zNO\1  
average daily turnover 平均每日成交额 vG}oo  
average daily wage rate 平均每日工资率 6XU5T5+P^  
average expenditure pattern 平均开支模式 u{d`  
average growth rate 平均增长率 (pg9cM]NA  
average net fixed assets 固定资产平均净值 )o,0aGo>Of  
average of relatives 相对价格平均数 @=1``z#  
average price 平均价格 }Elce}  
average propensity to consume 平均消费倾向；一般消费倾向 1#uw^{n  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^!tI+F{n{  
average rate 平均率 xz'd5 re%  
average revenue 平均收入；平均收益 <5^(l$IBj  
average stock 平均库存；平均存货 !d)i6W?  
average yearly rent 平均年租 ?5gpk1  
avoidance of double taxation 避免双重课税 EF~PM

 
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 g&wQ^  
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