一些有用的会计术语(也不知道发的地方对不对)A

A: 9 f-T>}  
A share Ａ股；甲类股份 x`PIJE  
abatement of tax 减税；减扣免税额 J[YA1  
ABN AMRO Bank N.V. 荷兰银行 O 4N_lr~  
above-the-line expenditure 线上项目支出；经常预算支出 J><O 51  
above-the-line receipt 线上项目收入；经常预算收入 lZ0+:DaP2  
ABSA Asia Limited 南非联合亚洲有限公司 T;GBZR%  
absolute change 绝对数值变更 V-A^9AAPm  
absolute expenditure 实际开支 qh0)~JL4  
absolute guideline figure 绝对准则数字 &o^wgmS  
absolute interest 绝对权益 /`\-.S9  
absolute order of discharge 绝对破产解除令 vPmP<c)cb  
absolute profit margin 绝对利润幅度 nen6!bw4  
absolute value 实值；绝对值 E{T\51V]%  
absolutely vested interest 绝对既得权益 oHI~-{m3)  
absorbed cost 已吸收成本；已分摊成本 vIU+ZdBw  
absorption 吸收；分摊；合并 9/}i6j8Z  
absorption rate 吸收率；摊配率；分摊率 i0-!!  
ACB Finance Limited 亚洲商业财务有限公司 vbqI$F[s  
acceptable form of reciprocity 合理的互惠条件 FvG9PPd  
acceptable rate 适当利率；适当汇率 90sMS]a  
acceptance agreement 承兑协议 B_hob  
acceptance for honour 参加承兑 (m)%5*:  
acceptor 承兑人；接受人；受票人
$DA0lY\  
acceptor for honour 参加承兑人 @[=*w`1  
accident insurance 意外保险 Q[J,j+f<  
Accident Insurance Association of Hong Kong 香港意外保险公会 M42Zpb].  
accident insurance scheme 意外保险计划 P:lvZ   
accident year basis 意外年度基准 kSU5  }  
accommodation 通融；贷款 KrMIJA4>  
accommodation bill 通融票据；空头票据 dwrc"GK!o  
accommodation party 汇票代发人 .~v~~VL1NS  
account balance 帐户余额；帐户结余 r4+w?=`  
account book 帐簿 Ez?vJDd  
account collected in advance 预收款项 :FG}k Y  
account current book 往来帐簿 Q)#<T]~=  
account of after-acquired property 事后取得的财产报告 ;T#t)oV  
account of defaulter 拖欠帐目 k%hD<_:p  
account payable 应付帐款 E|
97zc  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 P|h<|Gcp  
account receivable 应收帐款 OOl{  
account receivable report 应收帐款报表 ]
|u}P2  
account statement 结单；帐单；会计财务报表 kUP[&/Lc  
account title 帐户名称；会计科目 Pdf_{8r  
accountant's report 会计师报告 sB0+21'R  
Accountant's Report Rules 会计师报告规则 cnLC>_hY  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =#BeAsFfO  
Accounting Arrangements 《会计安排》 rO]C`bg  
accounting basis 会计基础 1Dt"Rcn"4  
accounting by Official Receiver 破产管理署署长呈交的帐目 [ R~+p#l+Q  
Accounting Circular 《会计通告》 4bAgbx-^  
accounting class 会计类别 ,;/4E
 
accounting date 记帐日期；会计结算日期 wB9IP{Pf  
accounting for money 款项核算 L%B+V;<h3  
Accounting Officer 会计主任 =v:_N.Fh-c  
accounting period 会计报告期；会计期 V2g$"W?3  
accounting policy 会计政策；会计方针 6\5U%
~78  
accounting practice 会计惯例 3BY/&'oX  
accounting principle 会计准则 q/;mxq$  
accounting record 会计记录 v[Q)cqj/  
accounting report 会计报告 (R6ZoBZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S<Q1 &],  
Accounting Society of China 中国会计学会 <(f4#BP  
accounting statement 会计报表 v/m`rc
]e  
accounting system 会计制度；会计系统 v~jN,f*  
accounting transaction 会计事项；帐务交易 ~%<PEl|  
accounting treatment 会计处理 UBqK$2 #  
accounting year 会计年度 .z[+sy_  
accretion 增值；添加 g!~j Wn?A  
accrual 应计项目；应累算数目 gKYn*  
accrual basis 应计制；权责发生制 uXhp+q\  
accrual basis accounting 应计制会计；权责发生制会计 +B8Ut{l  
accrue 应累算；应计 vnN_csJ#^  
accrued benefit 应累算利益 Bs##3{ylu  
accrued charges 应计费用 AP@xZ%;K  
accrued cumulative preference share dividend 应累算的累积优先股股息 N.64aL|1  
accrued expenses 应累算费用 'h81\SKFK9  
accrued interest payable 应付利息；应计未付利息 c'G\AbUVjE  
accrued interest receivable 应收利息；应计未收利息 ]6:5<NW  
accrued right 累算权益 >p<(CVX[  
accruing profit 应累算的利润 SN]/~>/  
accumulated fiscal reserve 累积财政储备 Gi<f/xQk>  
accumulated profit 累积利润；滚存溢利 vi5~Rd`  
accumulated reserve 累积储备 5Q%#Z L/'  
accumulation of surplus income 累积收益盈余 Y\op9Fw  
acquired assets 既得资产 E_H1X'|qS4  
acquisition 收购；购置；取得 qL'3MY.!  
acquisition cost 购置成本 W2<X 5'  
acquisition expenses 购置费用 I?fE=2}9  
acquisition of 100% interest 收购全部股权 :lE7v~!Z  
acquisition of control 取得控制权 &1Y+q]  
acquisition of fixed assets 购置固定资产 \]9;c6(  
acquisition of shell “买壳” 92SB'T>  
acquisition price 收购价 Iewq?s\Fo  
act of God 天灾 AGv;8'`  
acting partner 执事合伙人 F;b|A`M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }2\"(_  
active partner 积极参与的合伙人 ,88Y1|:X  
active trading 交投活跃 ?DRC! 9o^  
actual circulation 实际流通 `3+U6>U [  
actual cost 实际成本 ^M80 F7  
actual expenditure 实际开支；实际支出 t%TZu>(1O  
actual income 实际入息；实际收入；实际收益 ^#=L?e  
actual market 现货市场 H!Od.$ZIX  
actual price 现货价；实际价格 8odVdivh  
actual profit 实际利润 HhpP}9P;  
actual quotation 实盘；实际价位；实际报价 @i`g
R%  
actual year basis 按实际年度计算 w+MdQ@'5  
actuals 实货 }`MO}Pz  
actuarial investigation 精算调查 l,X;<&-[  
actuarial principle 精算原则 Qb|dp~K.M  
actuarial report 精算师报告 Kz<xuulr  
Actuarial Society of Hong Kong 香港精算学会 0)/214^&  
actuarial valuation 精算师估值 )8<X6  
actuary 精算师 c8'8DM  
ad referendum agreement 暂定协议；有待覆核的协定 I#Bz UF  
ad valorem duty 从价税；按值征税 g@U#Y#b@"  
ad valorem duty system 从价税制 o}%fs *  
ad valorem fee 从价费 r zvX~B6  
ad valorem tariff 从价关税 2Z97Tq  
additional allowance 额外免税额 ,S5#Kka~a  
additional amount for unexpired risk 未过期风险的额外款额 2tbqmWw/s  
additional assessable profit 补加应评税利润 :J~j*_hZ  
additional assessment 补加评税 bo*q{@Ue  
additional commitment 额外承担 m!2Dk#t  
additional commitment vote 额外承担拨款 C{ti>'"V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x)?\g{JH  
additional dependent parent allowance 供养父母额外免税额 ;+jp,( 7  
additional provision 额外拨款 [a`i{(!  
additional stamp duty 附加印花税
5{5ABV  
additional tax 补加税罚款；补加税款 x'KsQlI/  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 OP&[5X+Y  
adjudged bankrupt 被裁定破产 D!P?sq_5r  
adjudicated bankrupt 裁定破产人 XMdc n,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 wiGwN  
adjudication of bankruptcy 裁定破产；宣告破产 ]lo1Kw  
adjudication of insolvency 裁定无力偿还债务 |HA7 C  
adjusted actual 经调整的实数；调整后的实数 K
F'M4P  
adjusted current assets 经调整的流动资产；调整后的流动资产 &Ch)SD  
adjusted figure 经调整的数字；调整后的数额 0l##M06>  
adjusted liabilities 经调整的负债；调整后的负债 L!p|RKz9X  
adjusted loss 经调整的亏损；调整后的亏损 s +GF-kJ*  
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 IN"vi|1  
adjusted profit 经调整的利润；调整后的利润 ##
5/%#eZ  
adjusted surplus 经调整的盈余额；调整后的盈余额 YNXk32@j@e  
adjusted value 经调整的价值；调整后的价值 Om^/tp\  
adjustment 调整；修订；理算〔保险〕 K+}Z6_:  
adjustment centre 调剂中心 W"*R#:Q  
adjustment lag 调整过程的时间差距；调整时差 f8 jaMn9o  
adjustment mechanism 调整机制 -hzza1DP  
adjustment of loss 亏损调整 4 * OU  
adjustment process 调整过程；调整程序 Gw./qu-W  
adjustment range 调整幅度 \1!k)PZdTW  
administered exchange rate 受管制汇率 ;1dz?'%V  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /'1y`j<  
administration expenses 行政费用 v<SEGv-  
administration fee 手续费；行政费 !lF^~x  
administration in bankruptcy 破产管理 :qbG%_PJ  
administration order 遗产管理令 VMWg:=~$  
administrator 管理人；遗产管理人 }"-r;i  
administrator of the estate 遗产管理人 |rvrSab)  
admission of debt 债项承认书 c|R/,/  
admission of proof 接纳债权证明 jQb D2x6(  
advance 放贷款项；垫付款项；预支款项；预付款项 9PJDT]  
advance account 暂支帐目；预付款帐户 Z C93C7lJ  
advance compensation 预付补偿金 cOb%SC[A{  
advance from shareholder 股东垫款 mQs$7t[>t  
advance pending reimbursement 预支以待日后付还 [z~Nw#  
advanced economy 先进经济体系 K[[k,W]qb  
advancement 预付；预付财产 .ndQ(B  
advances warrant 垫款令 LC{hoq\  
advancing 贷出 FNuu',:  
adverse balance 逆差 2X*<Fma3C  
adverse exchange 逆汇 V.#8-?z  
advertisement addressed to shareholders 在报章刊登的致股东通告 FT;JYkO  
advice for collection 托收通知书 J$Epj  
advice of drawing 提款通知书；汇票通知书 #H`y1zm  
advice of payment 付款通知 ]KeNC)R  
Advisory Committee [Securities and Futures Commission] _p&$X  
谘询委员会〔证券及期货事务监察委员会〕 ;N\?]{ L  
Advisory Committee on Diversification 经济多元化谘询委员会 S:YL<_oI|  
affidavit 誓章；遗产申报誓章 KV_Ga8hs  
affidavit of no receipt 述明无收款的誓章 @"8QG^q8de  
affiliate 联号；联营公司；附属公司 DKl7|zG4  
affiliated company 附属公司；联号；联营公司 }/spo3,6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e{;e  
affordability 负担能力 fYy.>m+P1  
African Development Bank [AfDB] 非洲开发银行 ^0Q*o1W  
after-acquired property 事后取得的财产 yxN!*~BvL  
after-hours dealing 市后交易 \zU5G#LQ  
after-tax profit 税后盈利；税后利润；税后溢利 ?U08A{ c  
agency agreement 代理协议 1VFqT'  
agency expenses 代理机构的开支 pCc7T-"og  
agency fee 代理费 %B*dj9n^q  
Agency Law 《代理法》 2-0cB$W+  
agent 代理人；承销人 )^H9C"7T  
agent of company 公司代理人 Aa>gN  
agent's fee 代理人费；经纪费 S=p u  
aggregate 总计；总数；总体数字 7Ca\ (82  
aggregate amount 总款额；总额 cEdJn
@ ,  
aggregate assets and liabilities 总体资产与负债 'cN#rHPB6  
aggregate at constant price 按固定价格计算的总体数字 }yw;L(3  
aggregate demand 总需求 9/Dt:R3QU  
aggregate gross position 总持仓量 N| Pm|w*?  
aggregate limit 总限额 Ra5'x)m36)  
aggregate of salaries tax 合计薪俸税 ^gzNP#A<'o  
aggregate performance 总体表现；总体业绩 sRQh~5kM  
aggregate supply 总体供应 fR4l4 GU?)  
aggregate surplus 总盈余 M7R&J'SAY  
aggregate total 整体总额 t3$gwO$  
aggregate value 总值；合计价值 JF%=Bc$C  
aggregated basis 合计基准 3|Sy'J0'K  
aggregated net chargeable income 合计应课税入息实额 Uob|Q=MQ  
aggregation 合并计算；合计；总和 ATM:As:<@  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^~qs-.?  
aggregation of property 财产的总和 +[/47uFbI  
agio 差价；贴水 -5 /v`  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ~[TKVjyO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment *"FLkC4  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 2?iOB
6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _M[[vXH  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 WgJAr73 l  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment q_y,j&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 DXW?;|8)O  
agreement for a settlement 授产协议 8$ZSF92C  
agreement for assignment 转让协议 1lyO
p   
agreement for sale 售卖协议；买卖协议 I<./(X[H:#  
agreement for sale and purchase 买卖协议 ^r*%BUU9]%  
agreement for the payment of interest 支付利息协议 Gr$*t,ZW  
agreement for the repayment of money 还款协议 h5rP]dbhXU  
agreement of reinsurance 再保险协议 R.IUBw5;/  
Agricultural Bank of China 中国农业银行 J xm9@,  
air passenger departure tax 飞机乘客离境税 07Q[L'}y@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 FJ~_0E#L  
airport tax 机场税 :$i:8lz  
alcohol duty 酒精税 MW$H/:3  
alienation 让与；让渡；转让 @
:+n6  
alimony 生活费；赡养费 Q\#{2!I  
All Ordinaries Index [AOI] 所有普通股指数 6'Yn|A  
all risks 全险；综合险 b+].Uc  
All Sales Record for Stock Market 《股票市场成交报告》 eH%L?"J~:  
Allied Capital Resources Limited 新联财务有限公司 ?lDcaI>+n  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 S~Iw?SK
3  
allocation letter 拨款信件 ^[}0&_L w  
allocation of fund 分配款项；预留款项 0j!ke1C&C  
allocation of profit 利润分配；溢利分配 8V|jL?a~  
allocation warrant 拨款令 ;Z1U@2./  
allotment 分配；配股 (SsH uNt.  
allotment notice 股份配售通知；配股通知 
!Vr45l  
allotment of shares 股份分配 =j+oKGkoCa  
allowable 可获宽免；免税的 Ge:-|*F  
allowable business loss 可扣除的营业亏损 6~h1iY_~  
allowable expenses 可扣税的支出 M1]6lg[si  
allowance 免税额；津贴；备抵；准备金 YD46Z~$  
allowance for debts 债项的免税额 _8b]o~[Z+  
allowance for depreciation by wear and tear 耗损折旧免税额 {IPn\Bka  
allowance for funeral expenses 殡殓费的免税额 ;q,)NAr&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S2ppKlVv  
allowance for repairs and outgoings 修葺及支出方面的免税额 =HV-8C]  
allowance to debtor 给债务人的津贴 `)=A!x y  
alteration of capital 资本更改 f:[d]J|  
alternate trustee 候补受托人 w}W@M,.^  
amalgamation 合并 &O6;nJEI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m/hi~.D9  
ambit of charges 征税范围；收费范围 YNC0Z'c9  
amended valuation 经修订的估值 qN1 -plY  
American Commodities Exchange 美国商品交易所 #EmffVtY  
American Express Bank Limited 美国运通银行 R_>TEYZ  
American Stock Exchange 美国证券交易所 hG~]~ )  
amortization 摊销 cxD}t'T  
amount due from banks 存放银行同业的款项 Stw+Dm\!  
amount due from banks abroad 存放海外银行同业的款项 ok3  
amount due from holding companies 控股公司欠款 a|P~LMPM  
amount due from local banks 存放本港银行同业的款项 B2G5hbaA  
amount due to banks 银行同业的存款 Z0"&  
amount due to banks abroad 海外银行同业的存款 Naf`hE9  
amount due to holding companies 控股公司存款 !*?(Q6  
amount due to local banks 本港银行同业的存款 O:,2OMB}B`  
amount due to outport banks 外埠银行同业的存款 a\&(Ua  
amount for note issue 发行纸币的款额 \'??  
amount of bond 担保契据的款额 Ztyv@z'/Z  
amount of consideration 代价款额 LPapD@Z  
amount of contribution 供款数额 t
}X
B|h  
amount of indebtedness 负债款额 otz_nF;E  
amount of principal of the loan 贷款本金额 we\b]  
amount of rates chargeable 应征差饷数额 2JA&{c
h  
amount of share capital 股本额 %<w
Q  
amount of sums assured 承保款额 u3M`'YCb  
amount of variation 变动幅度 ^\vfos  
amount of vote 拨款数额 zY+t,2z  
amount payable 应付款额 | 3N.5{  
amount receivable 应收款额 sm2p$3v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xS~yH[k  
analysis 分析 mI7rx`4H  
ancillary risk 附属风险 =nvAOvP{?  
annual account 周年帐目；周年帐目报表；年度决算；年结 *>GIk`!wM  
annual accounting date 年结日期 s3Krob`C5  
annual allowance 每年免税额；年积金；年度津贴；年津 )iEa2uJ  
annual balance 年度余额 5:l*Ib:s7  
annual disposable income 每年可动用收入 #FqFH>-*2  
annual estimates 周年预算 4>$ ;gH  
annual fee 年费 ^p"4)6p-W  
annual general meeting 周年大会 KkdG.c'  
annual growth rate 年增率；每年增长率 uP
%axys  
annual long-term supplement 长期个案每年补助金 ^<>Jw%H  
annual pensionable emolument 可供计算退休金的年薪 iM?I /\  
annual report 年报 2H?I'<NoC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Bbl)3$`,  
annual return 周年报表；周年申报表；每年报税表格 O^X[9vrW  
Annual Return Rules 《周年报表规则》 m~Y'$3w  
annual review of consumer prices 每年消费物价回顾 ' 1P=^  
annual roll-forward basis 逐年延展方式 xm}q6>jRV  
annual salary 年薪 vbRrk($`  
annual statement 年度报表；年度决算表 (>rS _#^  
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 wRXn9  
annuitant 年金受益人 t<!+b@l5  
annuity 年金 5W[3_P+  
annuity contract 年金合约 IqhICC1V-  
annuity on human life 人寿年金 7>PF~=  
antecedent debt 先前的债项 RwAbIXG{0  
ante-dated cheque 倒填日期支票 aCU7w5  
anticipated expenditure 预期开支 \~gA+o}Q  
anticipated net profit 预期纯利 NJ|NJp&0  
anticipated revenue 预期收入 H _Zo@y~J  
anti-inflation measure 反通货膨胀措施 'a;ini  
anti-inflationary stance 反通货膨胀立场 di3 B=A>3  
apparent deficit 表面赤字 ;[T
ljcbS  
apparent financial solvency 表面偿债能力 943I:, B  
apparent partner 表面合伙人 L4YVH2`0)  
application for personal assessment 个人入息课税申请书 JCw{ ?^F"  
application of fund 资金应用 !j!Z%]7  
application to release as liquidator and to destruct the books of accounts and documents e9~cBG|  
申请免除清盘人职务及毁灭帐簿与文件 ~K5Cr  
appointed actuary 委任精算师 =bs.2aN&^  
appointed auditor 委任核数师；委任审计师 {BFT  
appointed trustee 委任的受托人 F5N>Uqr*oN  
appointer 委任人 [{S;%Jj*X/  
apportioned pro rata 按比例分摊 ?%cn'=>ZI  
apportionment 分配；分摊 -yX

.Jv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CRZi;7`*1  
apportionment formula 分摊方程式 I@3Q=14k%  
apportionment of estate duty 遗产税的分摊 B>~k).M&,  
appraisal 估价；评估 awj+#^  
appreciable growth 可观增长 "n{9- VEmN  
appreciable impact 显着影响 c;c:Ea5  
appreciable increase 可观增长 P$p@5hl  
appreciation 增值；升值 D^66p8t  
appreciation against other currencies 相对其他货币升值 8_xnWMOe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Sk8%(
JD7  
appreciation tax 增值税 -W|*fKN`3  
appropriation 拨款；拨用；拨付 u^`eKak"l  
appropriation account 拨款帐目 OJMvn'y  
Appropriation Bill 拨款法案 R&6n?g6@/V  
appropriation-in-aid system 补助拨款办法 N4I^.k<-A  
approved assets 核准资产 <A#5v\{.;~  
approved basket stock 认可一篮子证券 2}^+]5  
approved budget 核准预算 9 '2=  
approved charitable donation 认可慈善捐款 r_4TtP&UW  
approved charitable institution 认可慈善机构 wl7 MfyU  
approved currency 核准货币；认可货币 2Ryp@c&r^  
approved estimates 核准预算 uew0R;+oa  
approved estimates of expenditure 核准开支预算 ;EK(b  
approved overseas insurer 核准海外保险人 -L@]I$Yo  
approved overseas trust company 核准海外信托公司 x S  
approved pooled investment fund 核准汇集投资基金 -1Djo:y  
approved provident fund scheme 认可公积金计划 [X;>*-  
approved provision 核准拨款 s{yJ:WncI  
approved redeemable share 核准可赎回股份 0-*Z<cu%l  
approved regional stock 认可地区性证券 NNwc!x)*  
approved retirement scheme 认可退休金计划 (N,nux(0k  
approved subordinated loan 核准附属贷款 )r ULT$;i@  
arbitrage 套戥；套汇；套利 $GQphXb$  
arbitrageur 套戥者；套汇者
.W!tveX8-  
arbitrary amount 临时款项  qovQ9O  
arrangement 措施；安排；协定 $ I#7dJ"*  
arrears 欠款 `Jn,IDq  
arrears of pay 欠付薪酬 %/P=m-K  
arrears of revenue 逾期未收税款；逾期未收的帐项 0;}Aj8Fle  
articles of association 组织章程；组织细则；组织章程细则 j._G7z/LJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;5<P|:^  
ascertainment of profit 确定利润 |}Q( F+cL  
"Asia Clear" “亚洲结算系统” Af`z/:0<  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 s>T`l  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 fCLcU@3W?  
Asian Development Fund [ADF] 亚洲发展基金 Gu2_dT  
Asian dollar bond 亚洲美元债券 Y;8 >=0ye  
Asian dollar market 亚洲美元市场 !d\t:0;  
Asian dollar rate 亚洲美元利率 ,,S9$@R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 K6E}";;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !]yQ1@)*'  
asked price 沽盘；喊价；索价；卖方报价 TW>?h=
.z  
assessable income 应评税入息 .\$Wy$ d  
assessable loss 应评税亏损 d&hD[v  
assessable profit 应评税利润 ;vMn/  
assessable value 应评税值 . =&Jo9  
assessed profit 估定利润 6A}eSG3  
assessed value 经评估价值 l$M$o(  
assessment 评税；评定；估价；评税单 Hfke  
assessment number 评税编号；估价编号 |Z d]=tue  
assessment of additional tax 补加税评税 moCK-:  
assessment of performance 业绩评估；实绩评价 u2 7S%2P  
Assessor 评税主任 o"RJ.w:dn  
asset price bubbles 资产价格泡沫 +i+tp8T+7  
asset-backed securities 具资产保证的证券 k,T_e6(  
assets accretion 资产增值 |H:<:*=6c  
assets and liabilities 资产与负债 Te+^J8  
assets betterment statement 资产递增表；资产改进表 H-185]7  
assets lending 实物放款；有抵押贷款 Yr+d1(  
assets of the company passing on the death 死者去世时转移的公司资产 [6_"^jgH  
assets pledged as security for liabilities 用作负债抵押的资产 N?$7Z v[G  
assets portfolio 资产投资组合 K<#-"Xe;  
assets price 资产价格 3)y{n%
3L  
assets quality 资产质素 Lj iI+NJ  
assets realization 资产变现 .?f:Nb.O  
assets refinancing arrangement 资产再集资安排 )`<6taKx@n  
assets securitization 资产证券化 @YCv  
assets situated outside Hong Kong 在香港以外地方的资产 u)7*Rj^  
assets stripping 削减资产；拆卖资产 Hr6wgYPi  
assets value 资产值 H"O$&  
assignee 承让人 85} ii{S  
assignment 转让；转让书；转让契 Bq *[c=(2  
assignment of interest 权益转让 Q? qjWZY  
assignment of letters patent and trade mark 专利证书及商标转让 xo(k?+P>.  
assignment of property 物业转让；物业转让书 P])L8zK  
assignment right 转让权 s{ =5-:  
assignor 转让人 +lKrj\Xj  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 m`c#:s'_  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 SBX|Bcyk*  
associate member 附属会员 K}Na3}m  
associated body corporate 相联法人团体 q@%h^9.  
associated company 相联公司；联属公司 QhCY}Q?X  
associated corporation 相联法团 Wk}D]o0^@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
66 N)  
公认会计师公会〔英国〕 b~j~  
Association of Futures Exchange Brokers 香港期货经纪协会 847 R   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b
_vVB`>  
association of underwriters 承保人组织 P% Q@9kO>  
assumption of control 接管 .liyC~YW  
assurance 担保；保险；转易；转易书 *="m3:c'J  
assurance of interest 权益的转易 9\>sDSCx  
at 19XX price 按一九ＸＸ年价格计算 Jh?z=JY  
at a discount 按赔价计算；按贴水价格计算；打折扣 n26>>N  
at a premium 按溢价计算；按升水价格计算 ;b1wk^,Hw~  
at call 通知付款；按通知 -AC`q/bCD  
at constant market price 按固定市价计算 9^!wUwB  
at constant price 按固定价格计算 x<s|vgl|  
at cost 按成本计算 n8$=f'Hgb  
at current market price 按当时市价计算；按现时市价计算 XCm\z9F  
at current price 按当时价格计算；按现时价格计算 =-qf;5[|  
at factor cost 按要素成本计算；按生产要素成本计算 q`[K3p   
at money-of-the-day price 按付款当日价格计算 y:,9I`aW  
at or better 按指定或较佳价位〔买卖指令〕 8?1o<8hV  
at par 按面值计算；平价 Mn@$;\:  
at sight 见票即付 xg} ug[  
at the close 按收市盘 <BPRV> 0X  
at the opening 按开市盘 <m0{'xw  
attestation 见证；见证条款 Oqmg;\pm  
at-the-money option 平价期权 61Bhm:O5W  
attorney 受权人；受托代表人 d&u7]<yDA  
attornment 新拥有人承认书 [f/.!@sj  
attributable profit 可归属利润 um[!|g/  
attributable share value 可归属股份价值 (]XbPW  
Auckland Stock Exchange 奥克兰证券交易所 KmL$M  
auction 拍卖 87<9V.s2  
auctioneer 拍卖商 #k9<  
audit 审计；核数 +#s;yc#=2  
Audit Commission 审计署 G?/c/rG  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4uUs7T  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 <s}|ZnGE  
audit review 帐目审查 3Z1OX]R  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _q)!B,y-/N  
audited account 审计帐目；经审计的帐目 k2p'G')H  
audited annual account 经审计的周年帐目 (a }J$:
 
audited balance sheet 经审计的资产负债表 vbp-`M
(  
auditor 核数师；核数主任；审计师 ;v_V+t<$  
auditor's certificate 核数师证明书；审计师证明书 ~{M@?8wi  
auditor's report 核数师报告；审计师报告 %b=p< h'(  
Aussie bond 澳元债券 8*s7m   
austerity budget 紧缩预算 %iJ|H(P  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *,lh:  
Australia All Ordinaries Index 澳洲所有普通股票指数 Us-A+)r*!  
Australian Dollar [AUD] 澳元 Q]rqD83((  
Australian Options Market 澳大利亚期权市场 ,H39V+Y*
 
Australian Securities Commission 澳洲证券事务监察委员会 [(|v`qMv/g  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会  rN"Xz  
Australian Stock Exchange 澳大利亚证券交易所 P'tMu6+)  
Austrian Schilling [ATS] 奥地利先令 Obo_YE  
authentication 认证；鉴证 J>%t<xYf4  
authority to purchase 委托购买证；委购书 aD ESr?  
authorization 认可；核准；授权；授权书 .oR3Q/|k]  
authorization by direction 指示授权 /.$L"u  
authorization by instruction 指令授权 (ua q<Cvg  
authorization by warrant 令状授权 rl?7W];  
authorization of unit trust 单位信托的认可 s<&[\U  
authorized agent 指定代理人 5+K;_)   
authorized capital 法定资本 >vujZw_0>  
authorized clerk 出市员 WeC(w+}p  
authorized dealer 认可交易商 [bjN f2  
authorized financial institution 认可财务机构 xo  Gb  
authorized fund 认可基金 yN\e{;z`  
authorized fund house 获授权的基金公司；认可基金公司 +.@c{5J<  
authorized institution 认可机构 XdsJwn F  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ooE{V*Ie  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6peyh_  
authorized insurer 获授权保险人；获认可承保人 2
\0Oji\6  
authorized investment 特准投资项目 (A{NF(   
authorized person 获授权人 r5 yO5W  
authorized representative 获授权代表 iF9_b  
authorized share capital 法定股本 1h=D4yN  
automated quotation system 自动报价系统 z(H?VfJo  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] q4ipumy*  
自动交易系统〔香港期货交易所有限公司〕 2a`J%A  
automatic adjustment mechanism 自动调整机制 l>&sIX  
automatic adjustment system 自动调整系统 .Xd0 Q=1h  
Automatic Clearing House 自动票据交换所 8!zbF<W9  
automatic exchange rates accumulation system 自动化汇率累集系统 mp\%M 1<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 yC !/PQ"  
automatic teller machine [ATM] 自动柜员机 -$YJfQE6G  
autopay 自动转帐 XmWlv{T+  
available assets 可用资产 kdcQw7G  
available fiscal reserve 现存财政储备 zOGR+Gq_Z  
available profit 可用利润 m^I,}1H4  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 [X/(D9J  
average 平均；平均数；海损 Sj-[%D*  
average basic salary 平均基本薪金 IU!Ht>  
average consumer expenditure 平均消费开支；一般消费开支 v
PmnN^  
average cost 平均成本 Yc`<S
 
average cost of land production 增辟土地平均成本 Bo r7]#  
average daily turnover 平均每日成交额 y3IWfiz>/d  
average daily wage rate 平均每日工资率 wsnK3tM7-  
average expenditure pattern 平均开支模式 (oaYF+T  
average growth rate 平均增长率 6sB$<#  
average net fixed assets 固定资产平均净值 ,2`~ NPb  
average of relatives 相对价格平均数 r]LCvsVa  
average price 平均价格 %8FN0  
average propensity to consume 平均消费倾向；一般消费倾向 ut&/\k=N  
average propensity to save 平均储蓄倾向；一般储蓄倾向 }1QF+Cf  
average rate 平均率 )q3"t2-  
average revenue 平均收入；平均收益 v01#>,R  
average stock 平均库存；平均存货 Q$a  
average yearly rent 平均年租 p=gX!4,9<  
avoidance of double taxation 避免双重课税 ctI{^f:  
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 MFwO9"<A  
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