一些有用的会计术语(也不知道发的地方对不对)A

A: a>I+]`g  
A share Ａ股；甲类股份 ;m{1_1  
abatement of tax 减税；减扣免税额 EPM
-df!=  
ABN AMRO Bank N.V. 荷兰银行 '3DXPR^B6  
above-the-line expenditure 线上项目支出；经常预算支出 CiLg]va
 
above-the-line receipt 线上项目收入；经常预算收入 V>-e y9Q\  
ABSA Asia Limited 南非联合亚洲有限公司 /,&<6c-Q@W  
absolute change 绝对数值变更 [<6^qla  
absolute expenditure 实际开支 FX`>J6l:X  
absolute guideline figure 绝对准则数字 KD7dye  
absolute interest 绝对权益 Tg)|or/%  
absolute order of discharge 绝对破产解除令 O6a<`]F  
absolute profit margin 绝对利润幅度 wX5tp1 ?1J  
absolute value 实值；绝对值 ipgC RHE  
absolutely vested interest 绝对既得权益 j8{i#;s!"  
absorbed cost 已吸收成本；已分摊成本 qqr?!vem6  
absorption 吸收；分摊；合并 f:|1_j  
absorption rate 吸收率；摊配率；分摊率 6J6BF%  
ACB Finance Limited 亚洲商业财务有限公司 .A{tQ1&_  
acceptable form of reciprocity 合理的互惠条件 QIvVcfM^  
acceptable rate 适当利率；适当汇率 ^"1n4im  
acceptance agreement 承兑协议 ~{B7 k:  
acceptance for honour 参加承兑 ju8q?Nyhs  
acceptor 承兑人；接受人；受票人 MvHm)h  
acceptor for honour 参加承兑人 j94=hJVKi  
accident insurance 意外保险 BBRR
)  
Accident Insurance Association of Hong Kong 香港意外保险公会 l
2rd9-T  
accident insurance scheme 意外保险计划 "ZoRZ'i  
accident year basis 意外年度基准 z] PS
pUd  
accommodation 通融；贷款 }mq6]ZrK  
accommodation bill 通融票据；空头票据 wyj{zWRJp  
accommodation party 汇票代发人 BsqP?/  
account balance 帐户余额；帐户结余 (X1e5j>Ru  
account book 帐簿 37 ,  
account collected in advance 预收款项 Ou!2[oe@M  
account current book 往来帐簿 bvr^zH,C  
account of after-acquired property 事后取得的财产报告 xH(lm2kvT  
account of defaulter 拖欠帐目 Qu"\wE^.`  
account payable 应付帐款 }c`"_L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #Z`q+@@]A  
account receivable 应收帐款 AFDq}*2Qb  
account receivable report 应收帐款报表 G"U9E5O  
account statement 结单；帐单；会计财务报表 YYl4"l  
account title 帐户名称；会计科目 ~tUl}  
accountant's report 会计师报告 kmsb hYM)  
Accountant's Report Rules 会计师报告规则 eH3JyzzP,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &5spTMw8  
Accounting Arrangements 《会计安排》 O-~7b(Z  
accounting basis 会计基础 &<5zqsNJ\a  
accounting by Official Receiver 破产管理署署长呈交的帐目 wh\}d4gN  
Accounting Circular 《会计通告》 +]A:M6P:{v  
accounting class 会计类别 ]&xk30  
accounting date 记帐日期；会计结算日期 ?{|q5n  
accounting for money 款项核算 6?mibvK  
Accounting Officer 会计主任 C]eSizS.  
accounting period 会计报告期；会计期 eJVjuG  
accounting policy 会计政策；会计方针 qL&[K>2z  
accounting practice 会计惯例 }Jve cRtg1  
accounting principle 会计准则 W*4-.*U8a  
accounting record 会计记录 ox>^>wR*  
accounting report 会计报告 U;V7 u/{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 EXw
o,?I  
Accounting Society of China 中国会计学会 (GuzN  
accounting statement 会计报表 +z\^t_"f  
accounting system 会计制度；会计系统 
O67W&nz  
accounting transaction 会计事项；帐务交易 n;Q7X>-f8`  
accounting treatment 会计处理 q&-`,8#  
accounting year 会计年度 W$;,CU.v  
accretion 增值；添加 B=T'5&  
accrual 应计项目；应累算数目 Z1f8/?`W  
accrual basis 应计制；权责发生制 Ugt/rf5n  
accrual basis accounting 应计制会计；权责发生制会计 n;C :0  
accrue 应累算；应计 GPv1fearl  
accrued benefit 应累算利益 ~&_z2|UXp  
accrued charges 应计费用 5iw<>9X*  
accrued cumulative preference share dividend 应累算的累积优先股股息 YQ)kRhFA  
accrued expenses 应累算费用 f4b/NG|  
accrued interest payable 应付利息；应计未付利息 )Y0!~# `  
accrued interest receivable 应收利息；应计未收利息 G1tY)_-8[  
accrued right 累算权益 Al^d$FaF  
accruing profit 应累算的利润 ,vawzq[oSy  
accumulated fiscal reserve 累积财政储备 k[YS8g-Q  
accumulated profit 累积利润；滚存溢利 M}-Rzc  
accumulated reserve 累积储备 (9GWbB?  
accumulation of surplus income 累积收益盈余 rmm0/+jY  
acquired assets 既得资产 {.|CdqwY  
acquisition 收购；购置；取得 _p/UsJ  
acquisition cost 购置成本 ,0Hr2*p  
acquisition expenses 购置费用 mb3"U"ohs  
acquisition of 100% interest 收购全部股权 .},'~NM]  
acquisition of control 取得控制权 +oML&g-g_  
acquisition of fixed assets 购置固定资产 l0m-$/  
acquisition of shell “买壳” EU;9*W<  
acquisition price 收购价 qkY:3O
zw  
act of God 天灾 Y%^w:|f^  
acting partner 执事合伙人 X-Kh(Z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 IdYt\^@>  
active partner 积极参与的合伙人 H;LViP2K*  
active trading 交投活跃 @ioJ]$o7  
actual circulation 实际流通 rfJz8uF%  
actual cost 实际成本 pRpBhm;iJ  
actual expenditure 实际开支；实际支出 ]^7@}Ce_  
actual income 实际入息；实际收入；实际收益 b3[!V{|  
actual market 现货市场 N!=v4f  
actual price 现货价；实际价格 }C?'
BRX  
actual profit 实际利润 <2x^slx)?  
actual quotation 实盘；实际价位；实际报价 W,n!3:7s  
actual year basis 按实际年度计算 783,s_  
actuals 实货 8MtGlW%Eh  
actuarial investigation 精算调查 "m8^zg hL  
actuarial principle 精算原则 @n /nH?L  
actuarial report 精算师报告 ~jk|4`I?T  
Actuarial Society of Hong Kong 香港精算学会 tw/dD +  
actuarial valuation 精算师估值 9:|{6_Y  
actuary 精算师 #q$HQ&k  
ad referendum agreement 暂定协议；有待覆核的协定 ()?(I?I
I  
ad valorem duty 从价税；按值征税 n;_sG>N  
ad valorem duty system 从价税制 v{N`.~,^  
ad valorem fee 从价费 u4?L 67x  
ad valorem tariff 从价关税 _<V)-Y  
additional allowance 额外免税额 ^ VyKd  
additional amount for unexpired risk 未过期风险的额外款额 ,R\ \%  
additional assessable profit 补加应评税利润 3(N$nsi  
additional assessment 补加评税 NwvC[4  
additional commitment 额外承担 ,/2Vt/lt  
additional commitment vote 额外承担拨款 RSRS wkC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {\1?ZrCI&  
additional dependent parent allowance 供养父母额外免税额 \?-<4Bc@  
additional provision 额外拨款 Hzz %3}E  
additional stamp duty 附加印花税 pYEMmZ?L  
additional tax 补加税罚款；补加税款
7xlkZF  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 X`K<>0.N  
adjudged bankrupt 被裁定破产 lrE5^;/s1  
adjudicated bankrupt 裁定破产人 1R%.p7@5QU  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Pmx-8w  
adjudication of bankruptcy 裁定破产；宣告破产 )2o?#8J  
adjudication of insolvency 裁定无力偿还债务 h7oo7AP  
adjusted actual 经调整的实数；调整后的实数 JPHL#sKyz  
adjusted current assets 经调整的流动资产；调整后的流动资产 +3BN}  
adjusted figure 经调整的数字；调整后的数额 J*A,o~U|  
adjusted liabilities 经调整的负债；调整后的负债 |YWD8 +  
adjusted loss 经调整的亏损；调整后的亏损 C.-,^+t;g  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 [|$h*YK  
adjusted profit 经调整的利润；调整后的利润 {S)6;|ua'  
adjusted surplus 经调整的盈余额；调整后的盈余额 O=t_yy  
adjusted value 经调整的价值；调整后的价值 Ll't>)  
adjustment 调整；修订；理算〔保险〕 qInR1r<  
adjustment centre 调剂中心 9W5lSX#^;  
adjustment lag 调整过程的时间差距；调整时差 *N<]Xy@  
adjustment mechanism 调整机制 ,ZNq,$j  
adjustment of loss 亏损调整 ;igIZ$&  
adjustment process 调整过程；调整程序 |wMN}bq|T  
adjustment range 调整幅度 sll\g  
administered exchange rate 受管制汇率 ]F~dlH1Wp
 
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .p[ux vp  
administration expenses 行政费用 'IQ0{&EI  
administration fee 手续费；行政费 ]%H`_8<gc  
administration in bankruptcy 破产管理 q54]1TQ  
administration order 遗产管理令 tDcT%D {:  
administrator 管理人；遗产管理人 q<|AZ2Ai  
administrator of the estate 遗产管理人 =UQ3HQD  
admission of debt 债项承认书 Rhs/3O8k  
admission of proof 接纳债权证明 7n<{tM  
advance 放贷款项；垫付款项；预支款项；预付款项 UI0VtR]   
advance account 暂支帐目；预付款帐户 +O{*M9B  
advance compensation 预付补偿金 Zu[su>\  
advance from shareholder 股东垫款 6nvz8f3*r]  
advance pending reimbursement 预支以待日后付还 Yj49
t_$b  
advanced economy 先进经济体系 qyTU8Wp  
advancement 预付；预付财产 03Ycf'W  
advances warrant 垫款令 (L&d!$,Dv  
advancing 贷出 bI1N@
=  
adverse balance 逆差 {!L~@r  
adverse exchange 逆汇 /([kh~a  
advertisement addressed to shareholders 在报章刊登的致股东通告 Lqa4Vi  
advice for collection 托收通知书 #;yZ  
advice of drawing 提款通知书；汇票通知书 =; Ff4aF  
advice of payment 付款通知
N4!O.POP  
Advisory Committee [Securities and Futures Commission] x 9fip-  
谘询委员会〔证券及期货事务监察委员会〕 P= NDS2  
Advisory Committee on Diversification 经济多元化谘询委员会 -Q*gW2KmV  
affidavit 誓章；遗产申报誓章 5t]H?b8  
affidavit of no receipt 述明无收款的誓章 a1lh-2xX  
affiliate 联号；联营公司；附属公司 q0vQa  
affiliated company 附属公司；联号；联营公司 kDxFloK  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 u6JM]kR
  
affordability 负担能力 *GPiOA a  
African Development Bank [AfDB] 非洲开发银行 Vc Z3 X4/  
after-acquired property 事后取得的财产 #X1
ND  
after-hours dealing 市后交易 m-, x<bM?
 
after-tax profit 税后盈利；税后利润；税后溢利 PJH&  
agency agreement 代理协议 3]S$ih&A  
agency expenses 代理机构的开支 gM:".Ee  
agency fee 代理费 q2E_A  
Agency Law 《代理法》 f ;n3&e0eC  
agent 代理人；承销人 Fx.=#bVX7  
agent of company 公司代理人 #_p\Ie*rd  
agent's fee 代理人费；经纪费 sO@Tf\d  
aggregate 总计；总数；总体数字 zrb}_  
aggregate amount 总款额；总额 B]tQ(s~  
aggregate assets and liabilities 总体资产与负债 O\r0bUPE  
aggregate at constant price 按固定价格计算的总体数字 {P_.~0pc*  
aggregate demand 总需求 6i/(5 nQ  
aggregate gross position 总持仓量 .ioEIsg  
aggregate limit 总限额 xy;;zOh`  
aggregate of salaries tax 合计薪俸税 R\[e!g*I  
aggregate performance 总体表现；总体业绩 sPIn|d  
aggregate supply 总体供应 ;i+jJ4  
aggregate surplus 总盈余 b>ySv  
aggregate total 整体总额 z2GY:<s  
aggregate value 总值；合计价值 =Xr.'(U  
aggregated basis 合计基准 1yhD
rpm  
aggregated net chargeable income 合计应课税入息实额 Dlvz)  
aggregation 合并计算；合计；总和 s$j,9uRr  
aggregation of incomes of husband and wife 夫妇入息合并计算 |+9&rAg  
aggregation of property 财产的总和 dy[X3jQB  
agio 差价；贴水 :V||c5B+  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 d2$IH#~9B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ckCE1e>s  
《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》 Q=$2c[Uk  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment J|73.&B  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 >hIu2jm  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &};zvo~P.  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +NUG  
agreement for a settlement 授产协议 abVmkdP_s  
agreement for assignment 转让协议 eHUOU>&P]  
agreement for sale 售卖协议；买卖协议 K[YyBEid  
agreement for sale and purchase 买卖协议 ~D>p0+-c  
agreement for the payment of interest 支付利息协议 !4+<<(B=E  
agreement for the repayment of money 还款协议 RViAwTvY  
agreement of reinsurance 再保险协议 8}:nGK|kx  
Agricultural Bank of China 中国农业银行 h<QY5=SF  
air passenger departure tax 飞机乘客离境税 V0mn4sfs  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]`WJOx4  
airport tax 机场税 Mi_$">1-W  
alcohol duty 酒精税 )^hbsMhO  
alienation 让与；让渡；转让 ?S=mybp  
alimony 生活费；赡养费 (TM,V!G+U~  
All Ordinaries Index [AOI] 所有普通股指数 JBZ@'8eqi]  
all risks 全险；综合险 [:*)XeRK  
All Sales Record for Stock Market 《股票市场成交报告》 _+MJ%'>S
 
Allied Capital Resources Limited 新联财务有限公司 GM<9p_ B  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _Fg5A7or  
allocation letter 拨款信件 Y'X%Aw;`  
allocation of fund 分配款项；预留款项 T)_hpt.  
allocation of profit 利润分配；溢利分配 >H,*H;6  
allocation warrant 拨款令 owv[M6lbD  
allotment 分配；配股 ^
-'fW7[m  
allotment notice 股份配售通知；配股通知 _yR^*}xJb  
allotment of shares 股份分配 e*1_8I#2  
allowable 可获宽免；免税的 *LY8D<:zs  
allowable business loss 可扣除的营业亏损 l'E6CL}@[  
allowable expenses 可扣税的支出 .=; ;  
allowance 免税额；津贴；备抵；准备金 `P
noxm'  
allowance for debts 债项的免税额 ~gt@P  
allowance for depreciation by wear and tear 耗损折旧免税额 dj%!I:Q>u  
allowance for funeral expenses 殡殓费的免税额 W2!+z{:m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A3*!"3nU  
allowance for repairs and outgoings 修葺及支出方面的免税额 X@F
N|Rdh  
allowance to debtor 给债务人的津贴 8 Fbo3  
alteration of capital 资本更改 hi[pVk~B)  
alternate trustee 候补受托人 <~=Vg  
amalgamation 合并 a8Wwq?@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xgtR6E^k  
ambit of charges 征税范围；收费范围 }Y4qS  
amended valuation 经修订的估值 8q7
b_Pq1U  
American Commodities Exchange 美国商品交易所 3G4-^hY<  
American Express Bank Limited 美国运通银行 c:.eGH_f  
American Stock Exchange 美国证券交易所 ?Mfw]z"\C)  
amortization 摊销 |4`{]2C  
amount due from banks 存放银行同业的款项 93hxSRw  
amount due from banks abroad 存放海外银行同业的款项 bg0

Wnl  
amount due from holding companies 控股公司欠款 \l3h0R  
amount due from local banks 存放本港银行同业的款项 m#p'iU*va,  
amount due to banks 银行同业的存款 N{>n$v}  
amount due to banks abroad 海外银行同业的存款 > Nr#O  
amount due to holding companies 控股公司存款 #X"@<l4F  
amount due to local banks 本港银行同业的存款 kG*~|ma  
amount due to outport banks 外埠银行同业的存款 fF kj+  
amount for note issue 发行纸币的款额 |wj?ed$ f  
amount of bond 担保契据的款额 +ck}l2&#  
amount of consideration 代价款额 FN73+-:n:j  
amount of contribution 供款数额 i}?>g-(  
amount of indebtedness 负债款额 Y<8vw d  
amount of principal of the loan 贷款本金额 /a o5FL  
amount of rates chargeable 应征差饷数额 U/BR*Zn]*  
amount of share capital 股本额 :M5l*sIO2  
amount of sums assured 承保款额 zx7{U8*`<  
amount of variation 变动幅度 zdH kG_PT  
amount of vote 拨款数额 5kXYeP3:  
amount payable 应付款额 ehY5!D1Q  
amount receivable 应收款额 Rlirs-WQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :Ux_qB  
analysis 分析 ct}9i"H#1  
ancillary risk 附属风险 e(G|;a  
annual account 周年帐目；周年帐目报表；年度决算；年结 GPkpXVm  
annual accounting date 年结日期 {VoHh_[5%  
annual allowance 每年免税额；年积金；年度津贴；年津 bN@ l?w  
annual balance 年度余额 cN9t{.m  
annual disposable income 每年可动用收入 u<&m]]*  
annual estimates 周年预算 H>@+om  
annual fee 年费 t |oR7qa{w  
annual general meeting 周年大会 CJI~_3+K  
annual growth rate 年增率；每年增长率 ;A!BVq  
annual long-term supplement 长期个案每年补助金 7xa>  
annual pensionable emolument 可供计算退休金的年薪 Q NVa?'0"Y  
annual report 年报 8dyg1F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wlmRe`R  
annual return 周年报表；周年申报表；每年报税表格 {]|J5Dgfe  
Annual Return Rules 《周年报表规则》 mj@13$=  
annual review of consumer prices 每年消费物价回顾 5/z/>D;  
annual roll-forward basis 逐年延展方式 X[TR3[1}  
annual salary 年薪 `y* }lg T  
annual statement 年度报表；年度决算表 t&DEb_"De  
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 jF*j0PkNdb  
annuitant 年金受益人 8HdAFRw  
annuity 年金 2f_:v6  
annuity contract 年金合约 s"?3]P  
annuity on human life 人寿年金 sn>~O4"  
antecedent debt 先前的债项 }:#P)8/v>%  
ante-dated cheque 倒填日期支票 =mmWl9'mJ  
anticipated expenditure 预期开支 00U> F
 
anticipated net profit 预期纯利 ws^ np  
anticipated revenue 预期收入 xn|(9#1o  
anti-inflation measure 反通货膨胀措施 PnG
-h~Y3N  
anti-inflationary stance 反通货膨胀立场 p
Y$Q  
apparent deficit 表面赤字 <b<j=_
3  
apparent financial solvency 表面偿债能力 GowH]MO  
apparent partner 表面合伙人 [PKR2UEe]  
application for personal assessment 个人入息课税申请书 dAe')N:KPI  
application of fund 资金应用 H 7 ^/q7  
application to release as liquidator and to destruct the books of accounts and documents ~<x:q6  
申请免除清盘人职务及毁灭帐簿与文件 y18Y:)DkL  
appointed actuary 委任精算师 6\S~P/PkE  
appointed auditor 委任核数师；委任审计师 9]@!S|1  
appointed trustee 委任的受托人 P L+sR3bR  
appointer 委任人 s&J]zb`  
apportioned pro rata 按比例分摊 R_xRp&5  
apportionment 分配；分摊 /|#fejPh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t);/'3|  
apportionment formula 分摊方程式 8e"gW >f  
apportionment of estate duty 遗产税的分摊 /vb`H>P  
appraisal 估价；评估 -s'-eQF J  
appreciable growth 可观增长 mlS$>O_aX  
appreciable impact 显着影响 ?b5^  
appreciable increase 可观增长 !$>
R j  
appreciation 增值；升值 Nl
(Foya%)  
appreciation against other currencies 相对其他货币升值 VOh4#%Vj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @$K"o7+]   
appreciation tax 增值税 F1Bq$*'N$w  
appropriation 拨款；拨用；拨付 _t}WsEQ+P  
appropriation account 拨款帐目 5+ MS^H  
Appropriation Bill 拨款法案 $ o#V#  
appropriation-in-aid system 补助拨款办法 b\+`e
b8_  
approved assets 核准资产 [;sRV<  
approved basket stock 认可一篮子证券 HiJE}V;Vq  
approved budget 核准预算 P}`H ~N~  
approved charitable donation 认可慈善捐款 B^jc3 VsR  
approved charitable institution 认可慈善机构 uhutg,[  
approved currency 核准货币；认可货币 9k[9P;"F:  
approved estimates 核准预算 XHGFf_kW_N  
approved estimates of expenditure 核准开支预算 LB?u8>a' I  
approved overseas insurer 核准海外保险人 %GIr&V4|  
approved overseas trust company 核准海外信托公司 `x%>8/  
approved pooled investment fund 核准汇集投资基金 "Os_vlapHo  
approved provident fund scheme 认可公积金计划 p
s DetP  
approved provision 核准拨款 Xm2z}X(%  
approved redeemable share 核准可赎回股份 S?BG_J6A7  
approved regional stock 认可地区性证券 4|#WFLo@  
approved retirement scheme 认可退休金计划 >~+ELVB&  
approved subordinated loan 核准附属贷款 *EwR!L*  
arbitrage 套戥；套汇；套利 ',5ky{  
arbitrageur 套戥者；套汇者 =zs`#-^8  
arbitrary amount 临时款项 ]L}dzA?:
 
arrangement 措施；安排；协定 j^2j&Ta  
arrears 欠款 v1,oilL  
arrears of pay 欠付薪酬 gr-OHeid  
arrears of revenue 逾期未收税款；逾期未收的帐项 @49S`  
articles of association 组织章程；组织细则；组织章程细则 0Pi:N{x8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &~U ]~;@  
ascertainment of profit 确定利润 .Rf_Cl  
"Asia Clear" “亚洲结算系统” "`1bA"E  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }?v )N).kW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Z>#i**  
Asian Development Fund [ADF] 亚洲发展基金 2Q:+
_v  
Asian dollar bond 亚洲美元债券 \:F_xq  
Asian dollar market 亚洲美元市场 x# 5A(g  
Asian dollar rate 亚洲美元利率 >t_6B~x9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?=fyc1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 F`]2O:[  
asked price 沽盘；喊价；索价；卖方报价 WQO) =n  
assessable income 应评税入息 G9<X_  
assessable loss 应评税亏损 4)o  
assessable profit 应评税利润 h;NYdX5  
assessable value 应评税值 @bP)406p  
assessed profit 估定利润 i,9)\1R  
assessed value 经评估价值 CYYU7  
assessment 评税；评定；估价；评税单 Uq`'}Vo  
assessment number 评税编号；估价编号 2WYPO"q  
assessment of additional tax 补加税评税 fvxu#m=  
assessment of performance 业绩评估；实绩评价 :tv,]05t  
Assessor 评税主任 Vj>8a)"B5a  
asset price bubbles 资产价格泡沫 4d;8`66O  
asset-backed securities 具资产保证的证券 wZZt  
assets accretion 资产增值 ] {HI?V  
assets and liabilities 资产与负债 kt$jm)UI~l  
assets betterment statement 资产递增表；资产改进表 XACm[NY_  
assets lending 实物放款；有抵押贷款 ]-QA'Lq  
assets of the company passing on the death 死者去世时转移的公司资产 ,:\|7F  
assets pledged as security for liabilities 用作负债抵押的资产 lQkQ9##*  
assets portfolio 资产投资组合 2x0<&Xy#P  
assets price 资产价格 hODWB&b  
assets quality 资产质素 {%6`!WW[  
assets realization 资产变现 Ck7uJI<x  
assets refinancing arrangement 资产再集资安排 pBA7,z"`mP  
assets securitization 资产证券化 ~Vjl7G\7i  
assets situated outside Hong Kong 在香港以外地方的资产 bhlG,NTP  
assets stripping 削减资产；拆卖资产 b(O3@Q6[  
assets value 资产值 y:qUn!3  
assignee 承让人 7o5BXF  
assignment 转让；转让书；转让契 V[vl!XM  
assignment of interest 权益转让 R`^_(yn>  
assignment of letters patent and trade mark 专利证书及商标转让 -5QZJF2~  
assignment of property 物业转让；物业转让书 A '];`  
assignment right 转让权 {fn!'  
assignor 转让人 -Wi` G  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 p|D/;Mk  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 zu|\fP  
associate member 附属会员 XFV!S#yEZ  
associated body corporate 相联法人团体 55c|O  
associated company 相联公司；联属公司 q;>7*Y&  
associated corporation 相联法团 (+y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] .z}~4BY  
公认会计师公会〔英国〕 K~ehP[^  
Association of Futures Exchange Brokers 香港期货经纪协会 P;]F(in=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `(/w y  
association of underwriters 承保人组织 AoL2@C.C%D  
assumption of control 接管 o"R7,N0rB  
assurance 担保；保险；转易；转易书 LW_f  
assurance of interest 权益的转易 MfQ?W`Kop  
at 19XX price 按一九ＸＸ年价格计算 )iK6:s#  
at a discount 按赔价计算；按贴水价格计算；打折扣 pOG1jI5<{8  
at a premium 按溢价计算；按升水价格计算 2'MZ s]??w  
at call 通知付款；按通知 Ffta](Z;  
at constant market price 按固定市价计算 ,>+p-M8ZL  
at constant price 按固定价格计算 M,mvys$  
at cost 按成本计算 ly3\e_z:G  
at current market price 按当时市价计算；按现时市价计算 |3yL&"  
at current price 按当时价格计算；按现时价格计算 JQHvz9Yg  
at factor cost 按要素成本计算；按生产要素成本计算 tc{sB\&-  
at money-of-the-day price 按付款当日价格计算 !6Mo]xh  
at or better 按指定或较佳价位〔买卖指令〕 O2dW6bt  
at par 按面值计算；平价 )*x6 FfTUd  
at sight 见票即付 u-G+ j)  
at the close 按收市盘 @xYlS5{  
at the opening 按开市盘 k4y'b  
attestation 见证；见证条款 5>N2:9We  
at-the-money option 平价期权 D#JL!A%O  
attorney 受权人；受托代表人 >{J(>B
\  
attornment 新拥有人承认书 :mn>0jK,N  
attributable profit 可归属利润 [>5-$YOT  
attributable share value 可归属股份价值 $F+ LDs  
Auckland Stock Exchange 奥克兰证券交易所 |f_[\&<*  
auction 拍卖 A*P|e-&Q8  
auctioneer 拍卖商 t+T4-1 3a  
audit 审计；核数  dZ0vA\z|  
Audit Commission 审计署 s 3f-7f<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ob`d  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 (tw)nF  
audit review 帐目审查 &/]Fc{]^$f  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 :;fHDU|  
audited account 审计帐目；经审计的帐目 lHe{\N[C  
audited annual account 经审计的周年帐目 $Kncvu  
audited balance sheet 经审计的资产负债表 Zu("#cA.H  
auditor 核数师；核数主任；审计师 xx9 g
''Q  
auditor's certificate 核数师证明书；审计师证明书 $#pPZ  
auditor's report 核数师报告；审计师报告 KRMQtgahc  
Aussie bond 澳元债券 OCaq3_#tZ  
austerity budget 紧缩预算 y0.8A-2:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 .Cl:eu,]  
Australia All Ordinaries Index 澳洲所有普通股票指数 !1{e|p 7  
Australian Dollar [AUD] 澳元 q0R -7O(  
Australian Options Market 澳大利亚期权市场 ,a]?S^:y]  
Australian Securities Commission 澳洲证券事务监察委员会
NDlF0f  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 QD*35Y!d  
Australian Stock Exchange 澳大利亚证券交易所 n'kG] Q  
Austrian Schilling [ATS] 奥地利先令 =Bhe'.]QSx  
authentication 认证；鉴证 fd<:_f]v  
authority to purchase 委托购买证；委购书 'yG4 LF  
authorization 认可；核准；授权；授权书 o{q{!7DH@  
authorization by direction 指示授权 k" PayyAC  
authorization by instruction 指令授权 5T2
CISmu  
authorization by warrant 令状授权 ``\i58K{e  
authorization of unit trust 单位信托的认可 *>2W#D)b=  
authorized agent 指定代理人 dS!:JO27  
authorized capital 法定资本 *ipFwQ  
authorized clerk 出市员 wL 4dTc  
authorized dealer 认可交易商 MWpQ^dL_  
authorized financial institution 认可财务机构 4DOH`6#an  
authorized fund 认可基金 "ZsOd>[/  
authorized fund house 获授权的基金公司；认可基金公司 :^WKT  
authorized institution 认可机构 BB*f
4z$Y%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~8P!XAU56%  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 QoIT*!  
authorized insurer 获授权保险人；获认可承保人 wFsyD3  
authorized investment 特准投资项目 YS@ypzc/  
authorized person 获授权人 J1I ;Jgql(  
authorized representative 获授权代表 ERE)A-8  
authorized share capital 法定股本 ^
N;.cY  
automated quotation system 自动报价系统 TNY&asQo  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GyIT{M}KV  
自动交易系统〔香港期货交易所有限公司〕 fS[,vPl  
automatic adjustment mechanism 自动调整机制 $oU*9}}Rn  
automatic adjustment system 自动调整系统 b TM{l.Aq3  
Automatic Clearing House 自动票据交换所 B43HNs  
automatic exchange rates accumulation system 自动化汇率累集系统 _%!c+f7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *@v)d[z_  
automatic teller machine [ATM] 自动柜员机 QWSTR\!  
autopay 自动转帐 .C(eh   
available assets 可用资产 ke]Lw  
available fiscal reserve 现存财政储备 rrqR}}l  
available profit 可用利润 4Thn])%I  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Ix!Iw[CNd  
average 平均；平均数；海损 L>W'LNXCv  
average basic salary 平均基本薪金 q6SXWT'Sa  
average consumer expenditure 平均消费开支；一般消费开支 MVTMwwO\[  
average cost 平均成本 w?wG(+X7  
average cost of land production 增辟土地平均成本 vss(twg  
average daily turnover 平均每日成交额 : $Y9jR  
average daily wage rate 平均每日工资率 3z)Kz*xr  
average expenditure pattern 平均开支模式 UA8GL D9  
average growth rate 平均增长率 3
U.88{y  
average net fixed assets 固定资产平均净值 &U raUl  
average of relatives 相对价格平均数 oe |)oTv  
average price 平均价格 YY)s p%  
average propensity to consume 平均消费倾向；一般消费倾向 S=<}:#;u0  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1#*a:F&re  
average rate 平均率 M/ni6%x  
average revenue 平均收入；平均收益 *`\Pr  
average stock 平均库存；平均存货 XY)&}u.  
average yearly rent 平均年租 K/b_22]CC  
avoidance of double taxation 避免双重课税 ;"fDUY|  
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 0]=i}wL 8  
QM O!v;  
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