一些有用的会计术语(也不知道发的地方对不对)A

A: kU(kU
2u%9  
A share Ａ股；甲类股份 sSy$(%  
abatement of tax 减税；减扣免税额 \Nyr=<c  
ABN AMRO Bank N.V. 荷兰银行 rFO_fIJno  
above-the-line expenditure 线上项目支出；经常预算支出 9nO(xJ"e4  
above-the-line receipt 线上项目收入；经常预算收入 'tut4SwC  
ABSA Asia Limited 南非联合亚洲有限公司 :r-.r"[m-  
absolute change 绝对数值变更 {70Ou}*  
absolute expenditure 实际开支 ~K%k 0kT  
absolute guideline figure 绝对准则数字 1V0sl0i4  
absolute interest 绝对权益 A{1 \f*  
absolute order of discharge 绝对破产解除令 WN1Jm:5YV  
absolute profit margin 绝对利润幅度 >F~ITk5`Oo  
absolute value 实值；绝对值 K7S754m  
absolutely vested interest 绝对既得权益 O&52o]k5l  
absorbed cost 已吸收成本；已分摊成本 d["x= [f  
absorption 吸收；分摊；合并 ]qMH=>pOsj  
absorption rate 吸收率；摊配率；分摊率 )*Vj3Jx  
ACB Finance Limited 亚洲商业财务有限公司 Tfr`?:yF  
acceptable form of reciprocity 合理的互惠条件 *F|i&2  
acceptable rate 适当利率；适当汇率 /Go>5B>  
acceptance agreement 承兑协议 {sl~2#,}b1  
acceptance for honour 参加承兑 avVmY
|I  
acceptor 承兑人；接受人；受票人 >^;(c4C  
acceptor for honour 参加承兑人 /!-J53K  
accident insurance 意外保险 ,Q+\h>I  
Accident Insurance Association of Hong Kong 香港意外保险公会 A ^-Z)0:  
accident insurance scheme 意外保险计划 yW{mK  
accident year basis 意外年度基准 *b:u*`@  
accommodation 通融；贷款 X;(oz]tr$  
accommodation bill 通融票据；空头票据 3]!h{_:u  
accommodation party 汇票代发人 YK7\D:  
account balance 帐户余额；帐户结余 %kJh6J  
account book 帐簿 nZ541o@t9  
account collected in advance 预收款项 prqT(1  
account current book 往来帐簿  u*U_7Uw$  
account of after-acquired property 事后取得的财产报告 VZt;P%1;h  
account of defaulter 拖欠帐目 |$Qp0vOA}  
account payable 应付帐款 ,RR;
VKj  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Oe/73| >U  
account receivable 应收帐款 [
6G=yp
 
account receivable report 应收帐款报表 {uEu>D$8  
account statement 结单；帐单；会计财务报表 Z4\tY^NI  
account title 帐户名称；会计科目 J-b~4  
accountant's report 会计师报告 %l%=Dkss  
Accountant's Report Rules 会计师报告规则 6W]OpM  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7KeXWW/d  
Accounting Arrangements 《会计安排》  !,Qm  
accounting basis 会计基础 SQKi2\8w  
accounting by Official Receiver 破产管理署署长呈交的帐目 %7iUlO}}V  
Accounting Circular 《会计通告》 :a=ro2NH  
accounting class 会计类别 5d>nIKW  
accounting date 记帐日期；会计结算日期 @Jkui  
accounting for money 款项核算 =!(S<];  
Accounting Officer 会计主任 W;q#ZD(;  
accounting period 会计报告期；会计期 %N7gT*B:  
accounting policy 会计政策；会计方针 1bT'u5&  
accounting practice 会计惯例 ]"C| qR*  
accounting principle 会计准则 D xe-XKNc.  
accounting record 会计记录 -|6V}wHg~  
accounting report 会计报告 KBd7|,j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !NILpimi  
Accounting Society of China 中国会计学会 .mC~Ry+t  
accounting statement 会计报表 CQj/e+eE4  
accounting system 会计制度；会计系统 ful]OLV+  
accounting transaction 会计事项；帐务交易 hcd!A5  
accounting treatment 会计处理 BvSdp6z9Iv  
accounting year 会计年度 \)uy"+ Z`  
accretion 增值；添加 7E;>E9 '  
accrual 应计项目；应累算数目 $,}Qf0(S  
accrual basis 应计制；权责发生制 mgk64}K[n  
accrual basis accounting 应计制会计；权责发生制会计 h_AJI\{"  
accrue 应累算；应计 )lQN)!.)  
accrued benefit 应累算利益 0T7M_G'5Q  
accrued charges 应计费用 Xs{/}wc.q;  
accrued cumulative preference share dividend 应累算的累积优先股股息 +dDJes!]  
accrued expenses 应累算费用 qK<aZ%V  
accrued interest payable 应付利息；应计未付利息 FrgW7`s[A  
accrued interest receivable 应收利息；应计未收利息 YN_X0+b3C  
accrued right 累算权益 @QvfN>T  
accruing profit 应累算的利润 32M6EEmPG  
accumulated fiscal reserve 累积财政储备 5JO[+>  
accumulated profit 累积利润；滚存溢利 xWd9%,mDNR  
accumulated reserve 累积储备 M|1eqR%x-?  
accumulation of surplus income 累积收益盈余 N5[_a/  
acquired assets 既得资产 &*X3
ch  
acquisition 收购；购置；取得 (PRaiE  
acquisition cost 购置成本 z\X60T  
acquisition expenses 购置费用 H?rSP0.  
acquisition of 100% interest 收购全部股权 7yo|ie@S  
acquisition of control 取得控制权 1-4   
acquisition of fixed assets 购置固定资产 e_YW~z=6t  
acquisition of shell “买壳” ]R97n|s_  
acquisition price 收购价 =~,$V<+c  
act of God 天灾 \/? ! 6~  
acting partner 执事合伙人 sZ0g99eX  
active market 买卖活跃的市场；交投畅旺的市场；旺市 L+v8E/W  
active partner 积极参与的合伙人 l*~"5f03  
active trading 交投活跃 ~+sne7 6 U  
actual circulation 实际流通 j:3A;r\  
actual cost 实际成本 _Cu[s?,kS  
actual expenditure 实际开支；实际支出 OI)&vQ5k  
actual income 实际入息；实际收入；实际收益 3N(8|wh  
actual market 现货市场 0SAG6k~x  
actual price 现货价；实际价格 !O 0ZD4/{4  
actual profit 实际利润 34"{rMbQ  
actual quotation 实盘；实际价位；实际报价 `=_7I?  
actual year basis 按实际年度计算 0L3Bo3:k  
actuals 实货 6^7)GCq [  
actuarial investigation 精算调查 U'JP1\  
actuarial principle 精算原则 m~Lf^gbG?  
actuarial report 精算师报告 VZUZngw  
Actuarial Society of Hong Kong 香港精算学会 =g{_^^n  
actuarial valuation 精算师估值 F2Nb5WT  
actuary 精算师 #R~">g:w  
ad referendum agreement 暂定协议；有待覆核的协定 g_3rEvf"4  
ad valorem duty 从价税；按值征税 O JZ!|J8?  
ad valorem duty system 从价税制 u.ULS3`C/X  
ad valorem fee 从价费 f]@[4<Ny  
ad valorem tariff 从价关税 !Ei Ze.K  
additional allowance 额外免税额 k@'?"CP\Xq  
additional amount for unexpired risk 未过期风险的额外款额 @\
x,;!N@  
additional assessable profit 补加应评税利润 &6|6J1c8  
additional assessment 补加评税 Vvxc8v:  
additional commitment 额外承担 O+CF/ipX/  
additional commitment vote 额外承担拨款 jldcvW  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 YHwVj?6W  
additional dependent parent allowance 供养父母额外免税额 TMnT#ypf<5  
additional provision 额外拨款 VZ9e~){xA  
additional stamp duty 附加印花税 !?tu! M<1?  
additional tax 补加税罚款；补加税款 $i1>?pb3
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 AxG?zBTFx  
adjudged bankrupt 被裁定破产 Y/?DSo4G  
adjudicated bankrupt 裁定破产人 (hD X4
;4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e8WPV  
adjudication of bankruptcy 裁定破产；宣告破产 +lY\r +;  
adjudication of insolvency 裁定无力偿还债务 I1eb31<  
adjusted actual 经调整的实数；调整后的实数 hr/xpQW  
adjusted current assets 经调整的流动资产；调整后的流动资产 mI_ 6f~  
adjusted figure 经调整的数字；调整后的数额 B1 jH.(  
adjusted liabilities 经调整的负债；调整后的负债 +iZ@.LI  
adjusted loss 经调整的亏损；调整后的亏损 `Z;B
^Y0  
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 pn ~/!y  
adjusted profit 经调整的利润；调整后的利润 HQ-N!pf9  
adjusted surplus 经调整的盈余额；调整后的盈余额  RU3_Fso  
adjusted value 经调整的价值；调整后的价值 "GIg|3  
adjustment 调整；修订；理算〔保险〕 [4V|UvKz  
adjustment centre 调剂中心 VNOK>+  
adjustment lag 调整过程的时间差距；调整时差 VfJX<e=k  
adjustment mechanism 调整机制 Zp% ""  
adjustment of loss 亏损调整 @E&X&F%  
adjustment process 调整过程；调整程序 V!yp@%D  
adjustment range 调整幅度 Q!BkS=H30K  
administered exchange rate 受管制汇率 -7C=- \]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (AyRs7Dkn  
administration expenses 行政费用 ( SC7m/  
administration fee 手续费；行政费 X:zyzEhS  
administration in bankruptcy 破产管理 /_ hfjCE  
administration order 遗产管理令 ul5::  
administrator 管理人；遗产管理人 A_X^k|)T  
administrator of the estate 遗产管理人 qB`0^V  
admission of debt 债项承认书 (>)+;$Dr,\  
admission of proof 接纳债权证明 8&`T<ECq>  
advance 放贷款项；垫付款项；预支款项；预付款项 v]d?6g  
advance account 暂支帐目；预付款帐户 I%VV4,I&pK  
advance compensation 预付补偿金 7@e[:>e  
advance from shareholder 股东垫款 U3VsMV*Y  
advance pending reimbursement 预支以待日后付还 j3V"d3)  
advanced economy 先进经济体系 R[ +]d|L  
advancement 预付；预付财产 MOH,'@&6^  
advances warrant 垫款令 T8M[eSbZ  
advancing 贷出 5BGv^Qb_2  
adverse balance 逆差 mtHi9).,y|  
adverse exchange 逆汇
0zq\ j  
advertisement addressed to shareholders 在报章刊登的致股东通告 hH|XtQ.n^  
advice for collection 托收通知书 s]V{}bY`  
advice of drawing 提款通知书；汇票通知书 $yxIE}  
advice of payment 付款通知 <)0LwkFtB  
Advisory Committee [Securities and Futures Commission] 4^jZv$l5  
谘询委员会〔证券及期货事务监察委员会〕 O7L6Htya  
Advisory Committee on Diversification 经济多元化谘询委员会 XQJV.SVS  
affidavit 誓章；遗产申报誓章 }gi`?58J6  
affidavit of no receipt 述明无收款的誓章 ^HU=E@  
affiliate 联号；联营公司；附属公司 m-pIFL<^N  
affiliated company 附属公司；联号；联营公司  # 8-P  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6=[ PJM  
affordability 负担能力 KlSY^(kHR  
African Development Bank [AfDB] 非洲开发银行 swe8  
after-acquired property 事后取得的财产 @%5F^Vbd  
after-hours dealing 市后交易 @)M.u3{\  
after-tax profit 税后盈利；税后利润；税后溢利 %Tm'aY"  
agency agreement 代理协议 X~/9Vd g  
agency expenses 代理机构的开支 }~0{1&  
agency fee 代理费 [;kj,j  
Agency Law 《代理法》 iR4,$Nn>  
agent 代理人；承销人 R.n`R|NOd  
agent of company 公司代理人 mSvTnd8  
agent's fee 代理人费；经纪费 nG(|7x   
aggregate 总计；总数；总体数字 "}azC|:5  
aggregate amount 总款额；总额 R}=]UOqH-  
aggregate assets and liabilities 总体资产与负债 m<VL19o>R  
aggregate at constant price 按固定价格计算的总体数字 KcMzZ!d7m  
aggregate demand 总需求 Lh5+fk~i~8  
aggregate gross position 总持仓量 l<+,(E=  
aggregate limit 总限额 qgY(S}V  
aggregate of salaries tax 合计薪俸税 _|2";.1E  
aggregate performance 总体表现；总体业绩 g]hn@{[  
aggregate supply 总体供应 rO2PbF3  
aggregate surplus 总盈余 fe]T9EDA  
aggregate total 整体总额 r%?}5"*  
aggregate value 总值；合计价值 jl?y}
 
aggregated basis 合计基准 ;-P:$zw9c  
aggregated net chargeable income 合计应课税入息实额 M. UUA?d<'  
aggregation 合并计算；合计；总和 C8%nBa/  
aggregation of incomes of husband and wife 夫妇入息合并计算 $F==n4)  
aggregation of property 财产的总和 jind!@}!  
agio 差价；贴水 rH9|JEz  
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》 {Ac3/U
M/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment J1wGK|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》 MJk:s[o  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^<H#dkECG  
《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》 <MDFfnj  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment c9TkIe  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >5YYij5Aj  
agreement for a settlement 授产协议 TuT=  
agreement for assignment 转让协议 @zpHemdB  
agreement for sale 售卖协议；买卖协议 m0K2p~  
agreement for sale and purchase 买卖协议 "nS{ ;:  
agreement for the payment of interest 支付利息协议 vcUM]m8k
 
agreement for the repayment of money 还款协议 Pp")hFx  
agreement of reinsurance 再保险协议 Szob_IEq,  
Agricultural Bank of China 中国农业银行 RI].LB_  
air passenger departure tax 飞机乘客离境税 A 5\"e^>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 L?pvz}  
airport tax 机场税 JZ*?1S>  
alcohol duty 酒精税 ,@j&q  
alienation 让与；让渡；转让 ), x3tTR  
alimony 生活费；赡养费 1</t #r  
All Ordinaries Index [AOI] 所有普通股指数 Zi'8~iEH  
all risks 全险；综合险 /:];2P6#X  
All Sales Record for Stock Market 《股票市场成交报告》 q.Aw!]:!  
Allied Capital Resources Limited 新联财务有限公司 PfMOc+ q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Ay. q
)  
allocation letter 拨款信件 1F%*k &R  
allocation of fund 分配款项；预留款项 r:b.>5CS)  
allocation of profit 利润分配；溢利分配 {Eb2<;1o{  
allocation warrant 拨款令 $2Tty 7  
allotment 分配；配股 G;.u>92r|  
allotment notice 股份配售通知；配股通知 ZJ'H y5?  
allotment of shares 股份分配 \~m%4kzG8J  
allowable 可获宽免；免税的 REe%>|   
allowable business loss 可扣除的营业亏损 @ F"ShT0  
allowable expenses 可扣税的支出 {`SGB;ho  
allowance 免税额；津贴；备抵；准备金 zj0pP{y
 
allowance for debts 债项的免税额 D"><S<C\C  
allowance for depreciation by wear and tear 耗损折旧免税额 &rE l  
allowance for funeral expenses 殡殓费的免税额 X\:(8C;+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3R96;d;  
allowance for repairs and outgoings 修葺及支出方面的免税额 {d5ur@G1  
allowance to debtor 给债务人的津贴 AHg4kG  
alteration of capital 资本更改 xn#I7]]G  
alternate trustee 候补受托人 -)c"cgx.  
amalgamation 合并 x[<#mt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^.aEKr  
ambit of charges 征税范围；收费范围 oHGf |  
amended valuation 经修订的估值 <UHf7:0V  
American Commodities Exchange 美国商品交易所 kT3;%D^  
American Express Bank Limited 美国运通银行 uTFEI.N  
American Stock Exchange 美国证券交易所 vVRCM  
amortization 摊销 K>E!W!-PJ  
amount due from banks 存放银行同业的款项 XsCbJ[Z_?q  
amount due from banks abroad 存放海外银行同业的款项 ;R>42 qYF  
amount due from holding companies 控股公司欠款 |zegnq~  
amount due from local banks 存放本港银行同业的款项 !)1Zp*  
amount due to banks 银行同业的存款 rs)aEmvC  
amount due to banks abroad 海外银行同业的存款 xH.q  
amount due to holding companies 控股公司存款 krT!AfeV  
amount due to local banks 本港银行同业的存款 {.[,ee-)9  
amount due to outport banks 外埠银行同业的存款 v}t:}M<;  
amount for note issue 发行纸币的款额 "h|0]y^2  
amount of bond 担保契据的款额 D+nj[8y  
amount of consideration 代价款额 @G&xq"Fg7  
amount of contribution 供款数额 U\plt%2m>  
amount of indebtedness 负债款额 s.Ic3ITd,  
amount of principal of the loan 贷款本金额 rY+1s^F  
amount of rates chargeable 应征差饷数额 |0Ug~jKU  
amount of share capital 股本额 Qpu2RfP  
amount of sums assured 承保款额 {@`Uf;hPAX  
amount of variation 变动幅度 =*G'.D /*  
amount of vote 拨款数额 ]uXsl0'`V  
amount payable 应付款额 Ho*RLVI0U  
amount receivable 应收款额 Aba%Gh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =Qq^=3@h  
analysis 分析 ?DTP-#5Ba  
ancillary risk 附属风险 h1d0{  
annual account 周年帐目；周年帐目报表；年度决算；年结 B$eF@v"  
annual accounting date 年结日期 Al;oI3  
annual allowance 每年免税额；年积金；年度津贴；年津 H s 3*OhK\  
annual balance 年度余额 "!eT  
annual disposable income 每年可动用收入 :l[Q  
annual estimates 周年预算 U-N/
Z\QD  
annual fee 年费 b-gVRf#F  
annual general meeting 周年大会 2n,
73$s  
annual growth rate 年增率；每年增长率 833t0Ml1A/  
annual long-term supplement 长期个案每年补助金 mqxy(zS]  
annual pensionable emolument 可供计算退休金的年薪 y^fU_L?p  
annual report 年报 sX?7`n1U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UjK&`a;V  
annual return 周年报表；周年申报表；每年报税表格 SQ.Wj?W)  
Annual Return Rules 《周年报表规则》 9E*K44L/V  
annual review of consumer prices 每年消费物价回顾 QiL  
annual roll-forward basis 逐年延展方式 YR`rg;n#  
annual salary 年薪 F#R\Ot,hv  
annual statement 年度报表；年度决算表 @_Oe`j^  
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 Z9EQ|WfS#-  
annuitant 年金受益人 jiD8|%}v  
annuity 年金 a#j^
gu$m  
annuity contract 年金合约 xJ.!Q)[  
annuity on human life 人寿年金 `)P_X4e]`  
antecedent debt 先前的债项 TniKH(w/  
ante-dated cheque 倒填日期支票 S :|*wB  
anticipated expenditure 预期开支 U6 R
4UK  
anticipated net profit 预期纯利 *XR~fs?/*W  
anticipated revenue 预期收入 y`dzo`f  
anti-inflation measure 反通货膨胀措施 (NlEb'~+  
anti-inflationary stance 反通货膨胀立场 YCdxU1V  
apparent deficit 表面赤字 Z*B(L@H  
apparent financial solvency 表面偿债能力 Kt0Tuj@CY  
apparent partner 表面合伙人 S,>n'r[  
application for personal assessment 个人入息课税申请书 ''YjeX  
application of fund 资金应用 LxDhthZi_  
application to release as liquidator and to destruct the books of accounts and documents _YUF /B'  
申请免除清盘人职务及毁灭帐簿与文件 Q*(C)/QW  
appointed actuary 委任精算师 +5
\\wGo<  
appointed auditor 委任核数师；委任审计师 ,_-*/- 7;8  
appointed trustee 委任的受托人 d8I:F9  
appointer 委任人 bME3" e{O  
apportioned pro rata 按比例分摊 w#b2iE+Bw  
apportionment 分配；分摊 m@?e <$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Mb!^_cS(  
apportionment formula 分摊方程式 tYa*%|!v  
apportionment of estate duty 遗产税的分摊 I-hhHm<@  
appraisal 估价；评估 3S?+G)qKo  
appreciable growth 可观增长 hdb4E|'A  
appreciable impact 显着影响 |0mI3r  
appreciable increase 可观增长 h!]A(T\J  
appreciation 增值；升值 K@hUif|([  
appreciation against other currencies 相对其他货币升值 &9{BuBO[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oPBjsQ  
appreciation tax 增值税 x=)$sD-3  
appropriation 拨款；拨用；拨付 
 (La  
appropriation account 拨款帐目 gV;GC{pY  
Appropriation Bill 拨款法案 '+wTrW m~j  
appropriation-in-aid system 补助拨款办法 /L^dHI]Q  
approved assets 核准资产 }5Uf`pM8  
approved basket stock 认可一篮子证券 6Fb~`J~s  
approved budget 核准预算 >S]')O$c  
approved charitable donation 认可慈善捐款 ;{20Heuz  
approved charitable institution 认可慈善机构 tTt~W5lo  
approved currency 核准货币；认可货币 VV0$L=mo  
approved estimates 核准预算 B8Z66#EQ  
approved estimates of expenditure 核准开支预算 }lVUa{ubf  
approved overseas insurer 核准海外保险人 Mr(3]EfgO  
approved overseas trust company 核准海外信托公司 e:<> Yq+  
approved pooled investment fund 核准汇集投资基金 uUs>/+  
approved provident fund scheme 认可公积金计划 `Mg "!n`  
approved provision 核准拨款 eo[^ij  
approved redeemable share 核准可赎回股份 X;tk\Ixd  
approved regional stock 认可地区性证券 E .5xzY  
approved retirement scheme 认可退休金计划 }fZBP]<I(  
approved subordinated loan 核准附属贷款 VCO/s9AL  
arbitrage 套戥；套汇；套利 @d|9(,Q  
arbitrageur 套戥者；套汇者 m6D4J=59  
arbitrary amount 临时款项 (#qVtN`t  
arrangement 措施；安排；协定 sn%fE  
arrears 欠款 kF .b)  
arrears of pay 欠付薪酬 KMcP!N.I  
arrears of revenue 逾期未收税款；逾期未收的帐项 |zKcL3*  
articles of association 组织章程；组织细则；组织章程细则 5$X{{j2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1\uS~RR  
ascertainment of profit 确定利润 <Vb{Q
Ogc;  
"Asia Clear" “亚洲结算系统” {{\HU0g>&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Z%R^;8!~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Dl{Pd`D  
Asian Development Fund [ADF] 亚洲发展基金 ,d#4Ib  
Asian dollar bond 亚洲美元债券 c
ALs;)z  
Asian dollar market 亚洲美元市场 %s>E@[s  
Asian dollar rate 亚洲美元利率 /Z_QCj  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 75f.^4/%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "?SnA +)  
asked price 沽盘；喊价；索价；卖方报价 |*i-Q @ D  
assessable income 应评税入息 WW=7QCi  
assessable loss 应评税亏损 ?|\Lm3%J  
assessable profit 应评税利润 Pl4d(2 7  
assessable value 应评税值 ;nE}%lT  
assessed profit 估定利润 ;]!  
assessed value 经评估价值 _NFJm(X.  
assessment 评税；评定；估价；评税单 Pif1sL6'  
assessment number 评税编号；估价编号 8z"Yo7no  
assessment of additional tax 补加税评税 [@;Z xs  
assessment of performance 业绩评估；实绩评价 c/RG1w  
Assessor 评税主任 LJD"N#c   
asset price bubbles 资产价格泡沫 f&'md  
asset-backed securities 具资产保证的证券 rH,N.H#]  
assets accretion 资产增值 , utFCZW  
assets and liabilities 资产与负债 4p.O<f;A8  
assets betterment statement 资产递增表；资产改进表 tN~{Mt$-W  
assets lending 实物放款；有抵押贷款 "2J;~  
assets of the company passing on the death 死者去世时转移的公司资产 szHUHW~;J  
assets pledged as security for liabilities 用作负债抵押的资产 4~4Hst#^  
assets portfolio 资产投资组合 F<[8!^l(z  
assets price 资产价格 n^K]R}S  
assets quality 资产质素 bu- RU(%  
assets realization 资产变现 .@'Vz;&mQ  
assets refinancing arrangement 资产再集资安排 m\yO/9{h1  
assets securitization 资产证券化 rGs> {-T3  
assets situated outside Hong Kong 在香港以外地方的资产 7+"X^$  
assets stripping 削减资产；拆卖资产 H@zpw1fH+  
assets value 资产值 U!4 ^;  
assignee 承让人 /_P`xm+=AC  
assignment 转让；转让书；转让契 Tb^9J7]  
assignment of interest 权益转让 \]K-<&f  
assignment of letters patent and trade mark 专利证书及商标转让 Zh@\+1]  
assignment of property 物业转让；物业转让书 f+&yc'[  
assignment right 转让权 |@RO&F  
assignor 转让人 2k_Bo~.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 sdLFBiR  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {
<@~;iq  
associate member 附属会员 /.r($Sg^  
associated body corporate 相联法人团体 B}W^s;h  
associated company 相联公司；联属公司 ?4_;9MkN  
associated corporation 相联法团 _[x(p6Xp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8'y|cF%U  
公认会计师公会〔英国〕 8Bhng;jX  
Association of Futures Exchange Brokers 香港期货经纪协会 4J  s>yP  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 r"+ WUU  
association of underwriters 承保人组织 k
cle|B  
assumption of control 接管 ;1KhUf;&F  
assurance 担保；保险；转易；转易书 3;A1[E6K  
assurance of interest 权益的转易 y$WS;#  
at 19XX price 按一九ＸＸ年价格计算 kQ +   
at a discount 按赔价计算；按贴水价格计算；打折扣 ]zO]*d=m  
at a premium 按溢价计算；按升水价格计算 g!$ "CX%8  
at call 通知付款；按通知 a <3oyY'  
at constant market price 按固定市价计算 ^P[*yf  
at constant price 按固定价格计算 UxW~

yk  
at cost 按成本计算 7?Fl [FW$  
at current market price 按当时市价计算；按现时市价计算 QO8/?^d  
at current price 按当时价格计算；按现时价格计算  [7bY(  
at factor cost 按要素成本计算；按生产要素成本计算 W6pS.}  
at money-of-the-day price 按付款当日价格计算 jV(IS
D  
at or better 按指定或较佳价位〔买卖指令〕 B~^\jRd"  
at par 按面值计算；平价 |l9AgwDg  
at sight 见票即付 %UmE=V  
at the close 按收市盘 bnlL-]]9z  
at the opening 按开市盘 R~`Y6>o~9:  
attestation 见证；见证条款 (/%}a`2#o  
at-the-money option 平价期权 QwhP
N'U  
attorney 受权人；受托代表人 ;BqX=X+#  
attornment 新拥有人承认书 E$cr3 t7Xy  
attributable profit 可归属利润 +wmfl:\^{H  
attributable share value 可归属股份价值 Y, P-@(  
Auckland Stock Exchange 奥克兰证券交易所 7 ir T6O<.  
auction 拍卖 }5~;jN=k  
auctioneer 拍卖商 X@arUs
7  
audit 审计；核数 ,GK>|gNsb  
Audit Commission 审计署 m>iuy:ti  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~Sh}\&3p  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 '@$?A>.cj  
audit review 帐目审查 \R~Lf+q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !n7?w@2a'  
audited account 审计帐目；经审计的帐目 5+U~ZW0|+  
audited annual account 经审计的周年帐目 I0Vm^\8  
audited balance sheet 经审计的资产负债表 :7R\"@V4  
auditor 核数师；核数主任；审计师 sIyLW  
auditor's certificate 核数师证明书；审计师证明书 rJAY7/u  
auditor's report 核数师报告；审计师报告 "PX~Yc  
Aussie bond 澳元债券 |PWLFiT(>  
austerity budget 紧缩预算 Qwb@3{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 IcA]<}0!"v  
Australia All Ordinaries Index 澳洲所有普通股票指数 r@_;L>  
Australian Dollar [AUD] 澳元 8'zwyd3  
Australian Options Market 澳大利亚期权市场 c6e?)(V>  
Australian Securities Commission 澳洲证券事务监察委员会 X3nwA#If1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 U<*dDE~z  
Australian Stock Exchange 澳大利亚证券交易所 iB\d`NUf  
Austrian Schilling [ATS] 奥地利先令 ]Y3ALQr!  
authentication 认证；鉴证 zRe0z2  
authority to purchase 委托购买证；委购书 +Y.As  
authorization 认可；核准；授权；授权书 ;G w5
gK^  
authorization by direction 指示授权 YXmLd'F^3  
authorization by instruction 指令授权 ZI8p(e  
authorization by warrant 令状授权 7
QQnvoP  
authorization of unit trust 单位信托的认可 R8ZW1  
authorized agent 指定代理人 QPBf++|  
authorized capital 法定资本 +'[iyHBJ  
authorized clerk 出市员 )&*&ZL0  
authorized dealer 认可交易商 Jap v<lV%  
authorized financial institution 认可财务机构 0hPm,H*Y]  
authorized fund 认可基金 .9`.\v6R  
authorized fund house 获授权的基金公司；认可基金公司 0py0zE6,,  
authorized institution 认可机构 Sna7r~j  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2^|*M@3r  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 j3$KYf`T}  
authorized insurer 获授权保险人；获认可承保人 f1Rm9
``  
authorized investment 特准投资项目 nF7Ozxm#  
authorized person 获授权人 ^f
4qs  
authorized representative 获授权代表 ]+J]}C]\d  
authorized share capital 法定股本 ?A]:`l_"  
automated quotation system 自动报价系统 6CCM7  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] I+}h+[W  
自动交易系统〔香港期货交易所有限公司〕 V;>p@uE,P  
automatic adjustment mechanism 自动调整机制 S:Hg =|R  
automatic adjustment system 自动调整系统 9X!OQxmg  
Automatic Clearing House 自动票据交换所 J H6\;G6  
automatic exchange rates accumulation system 自动化汇率累集系统 P,,@&* :  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 d=q2Or   
automatic teller machine [ATM] 自动柜员机 6Z7{|B5}Y  
autopay 自动转帐 W4Zi?@L>'  
available assets 可用资产 c: _l+CgeH  
available fiscal reserve 现存财政储备 {uq  
available profit 可用利润 T@X!vCjf6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 qg+8i9Y!  
average 平均；平均数；海损 qF>}"m  
average basic salary 平均基本薪金 ).xQ~A\.  
average consumer expenditure 平均消费开支；一般消费开支 v\Q${6kEtx  
average cost 平均成本 SC'fT!  
average cost of land production 增辟土地平均成本 1;SWfKU?.  
average daily turnover 平均每日成交额 c\n\gQ:LQ  
average daily wage rate 平均每日工资率 `2{x8A  
average expenditure pattern 平均开支模式 tM~R?9OaJ  
average growth rate 平均增长率 K4y4!zz  
average net fixed assets 固定资产平均净值 `^RpT]S  
average of relatives 相对价格平均数 D(yRI  
average price 平均价格 Uh*V>HA#  
average propensity to consume 平均消费倾向；一般消费倾向 E{h  
average propensity to save 平均储蓄倾向；一般储蓄倾向 &g|-3)A  
average rate 平均率 {D$#m  
average revenue 平均收入；平均收益 sY=$\hj  
average stock 平均库存；平均存货 R\)pW9)  
average yearly rent 平均年租 |[C3_'X  
avoidance of double taxation 避免双重课税 IEHAPt'  
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 &Zd!|u  
UZv^3_,qz  
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