一些有用的会计术语(也不知道发的地方对不对)A

A: ? OM!+O  
A share Ａ股；甲类股份 <'oQ \eB  
abatement of tax 减税；减扣免税额 PC8Q"O  
ABN AMRO Bank N.V. 荷兰银行 @Nx9)  
above-the-line expenditure 线上项目支出；经常预算支出 cuITY^6  
above-the-line receipt 线上项目收入；经常预算收入 @S;'@VC  
ABSA Asia Limited 南非联合亚洲有限公司 /,yd+wcW#  
absolute change 绝对数值变更 h[Y1?ln&h  
absolute expenditure 实际开支 T!#GW/?  
absolute guideline figure 绝对准则数字 + &Eqk  
absolute interest 绝对权益 j,eo2HaL  
absolute order of discharge 绝对破产解除令 Zu[su>\  
absolute profit margin 绝对利润幅度 6nvz8f3*r]  
absolute value 实值；绝对值 Yj49
t_$b  
absolutely vested interest 绝对既得权益 v\ )W?i*l  
absorbed cost 已吸收成本；已分摊成本 M%m4i9~!?  
absorption 吸收；分摊；合并 d7upz]K9g  
absorption rate 吸收率；摊配率；分摊率 UiW>J  
ACB Finance Limited 亚洲商业财务有限公司 tyFzSrfc  
acceptable form of reciprocity 合理的互惠条件 8
GUX{K  
acceptable rate 适当利率；适当汇率 C1)!f j=  
acceptance agreement 承兑协议 J ZS:MFA  
acceptance for honour 参加承兑 r#a=@  
acceptor 承兑人；接受人；受票人 oG\Vxg*  
acceptor for honour 参加承兑人 F$]Pk|,  
accident insurance 意外保险 
=:pJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;A*]l'[-  
accident insurance scheme 意外保险计划 oMa6(3T?E  
accident year basis 意外年度基准 I\ob7X'Xu!  
accommodation 通融；贷款 4D4j7  
accommodation bill 通融票据；空头票据 Y:[u1~a  
accommodation party 汇票代发人 *GPiOA a  
account balance 帐户余额；帐户结余 Vc Z3 X4/  
account book 帐簿 Y$_B1_  
account collected in advance 预收款项 wc4=VC"y  
account current book 往来帐簿 ~f98#43  
account of after-acquired property 事后取得的财产报告 aW7^d'ZZ\  
account of defaulter 拖欠帐目 /U9"wvg  
account payable 应付帐款 f]CXu3w(J  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;.980+i1  
account receivable 应收帐款 ;e*!S}C,  
account receivable report 应收帐款报表 #_p\Ie*rd  
account statement 结单；帐单；会计财务报表 sO@Tf\d  
account title 帐户名称；会计科目 nNn:-  
accountant's report 会计师报告 kffcm/  
Accountant's Report Rules 会计师报告规则 ~]2K^bh8&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5rik7a)Z]  
Accounting Arrangements 《会计安排》 ?e 4/p  
accounting basis 会计基础 }|=|s f  
accounting by Official Receiver 破产管理署署长呈交的帐目 rx|pOz,:  
Accounting Circular 《会计通告》 4kx N<]  
accounting class 会计类别 /\n-P'}  
accounting date 记帐日期；会计结算日期 j\M?~=*w  
accounting for money 款项核算 ?=Kduef  
Accounting Officer 会计主任 =Xr.'(U  
accounting period 会计报告期；会计期 _t^&Ah*  
accounting policy 会计政策；会计方针 bk[!8-b/a  
accounting practice 会计惯例 NzvXN1_%  
accounting principle 会计准则 zO6oT1I  
accounting record 会计记录 \9T7A&  
accounting report 会计报告 -
iZ`Y?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wibNQ`4k  
Accounting Society of China 中国会计学会 SmO~,2=  
accounting statement 会计报表 K
}Qa~_  
accounting system 会计制度；会计系统 vFm
Z<C' )  
accounting transaction 会计事项；帐务交易 &};zvo~P.  
accounting treatment 会计处理 +NUG  
accounting year 会计年度 X&H"51  
accretion 增值；添加 kAUymds;O  
accrual 应计项目；应累算数目 8quaXVj^a  
accrual basis 应计制；权责发生制 Z%UP6%  
accrual basis accounting 应计制会计；权责发生制会计 ,ig/s2ZG6X  
accrue 应累算；应计 8}:nGK|kx  
accrued benefit 应累算利益 h<QY5=SF  
accrued charges 应计费用 V0mn4sfs  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ny/MJ#Lq  
accrued expenses 应累算费用 *vMn$,^0h9  
accrued interest payable 应付利息；应计未付利息 [$UI8tV  
accrued interest receivable 应收利息；应计未收利息 t]G:L}AOl  
accrued right 累算权益 X:{!n({r=  
accruing profit 应累算的利润 A04U /;  
accumulated fiscal reserve 累积财政储备 q) KKvO  
accumulated profit 累积利润；滚存溢利 m1AJ{cs  
accumulated reserve 累积储备 jL}v9$  
accumulation of surplus income 累积收益盈余 OY({.uVdX  
acquired assets 既得资产 hDGF
7  
acquisition 收购；购置；取得 >H,*H;6  
acquisition cost 购置成本 BiBOr}ZQ  
acquisition expenses 购置费用 ,V}WM%Km  
acquisition of 100% interest 收购全部股权 qH_Dc=~la  
acquisition of control 取得控制权 "m>81-0  
acquisition of fixed assets 购置固定资产 Vxt+]5X  
acquisition of shell “买壳” (QB2T2x  
acquisition price 收购价 MolgwVd
 
act of God 天灾 6Kz,{F@  
acting partner 执事合伙人 x,'!gT:j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 K*dCc}:`  
active partner 积极参与的合伙人 \|[;Z"4l  
active trading 交投活跃 A3*!"3nU  
actual circulation 实际流通 alb.g>LNPP  
actual cost 实际成本 Ax}JLPz5'  
actual expenditure 实际开支；实际支出 _@/8gPT*i  
actual income 实际入息；实际收入；实际收益 j] [,J49L  
actual market 现货市场 q@2siI~W  
actual price 现货价；实际价格 pfI&E#:5  
actual profit 实际利润 I%Z  
actual quotation 实盘；实际价位；实际报价 gBD]}vo-  
actual year basis 按实际年度计算 *X}`PF   
actuals 实货 sDV Q#}a  
actuarial investigation 精算调查 V(*
(F7+  
actuarial principle 精算原则 cB&:z)i4  
actuarial report 精算师报告 0{SL&<&  
Actuarial Society of Hong Kong 香港精算学会 ddR>7d}N  
actuarial valuation 精算师估值 C7AUsYM  
actuary 精算师 }(u ol  
ad referendum agreement 暂定协议；有待覆核的协定 e96k{C`j0  
ad valorem duty 从价税；按值征税 _SkLYL!=9  
ad valorem duty system 从价税制 akQ7K  
ad valorem fee 从价费 Oow2>F%
_#  
ad valorem tariff 从价关税 |wj?ed$ f  
additional allowance 额外免税额 +ck}l2&#  
additional amount for unexpired risk 未过期风险的额外款额 .N(p=9  
additional assessable profit 补加应评税利润 bZV
/l4TU  
additional assessment 补加评税 jz0T_\8D`  
additional commitment 额外承担 3;Fhg!ZO  
additional commitment vote 额外承担拨款 :BTq!>s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #e5\j\#.  
additional dependent parent allowance 供养父母额外免税额 T
[j,UkgGo  
additional provision 额外拨款 u#SWj,X  
additional stamp duty 附加印花税 3+bt~J0  
additional tax 补加税罚款；补加税款 D1;QC  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 <9 ;!3xG  
adjudged bankrupt 被裁定破产 ?z u8)U  
adjudicated bankrupt 裁定破产人 >o,TZc\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "zy7C*)>r  
adjudication of bankruptcy 裁定破产；宣告破产 #LOwGJ$yVz  
adjudication of insolvency 裁定无力偿还债务 40 0#v|b  
adjusted actual 经调整的实数；调整后的实数 cN9t{.m  
adjusted current assets 经调整的流动资产；调整后的流动资产 J$v?T$LVw  
adjusted figure 经调整的数字；调整后的数额 H>@+om  
adjusted liabilities 经调整的负债；调整后的负债 nFs(?Rv*  
adjusted loss 经调整的亏损；调整后的亏损 _J[P[(ab  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Yz<1 wt7;  
adjusted profit 经调整的利润；调整后的利润 @s^-.z  
adjusted surplus 经调整的盈余额；调整后的盈余额 #3d(M  
adjusted value 经调整的价值；调整后的价值 sp`Dvqx0  
adjustment 调整；修订；理算〔保险〕 " 2Dngw  
adjustment centre 调剂中心 FxtI"g\0  
adjustment lag 调整过程的时间差距；调整时差 POR\e|hRT]  
adjustment mechanism 调整机制 L j$;:/G  
adjustment of loss 亏损调整 _<2E"PrT  
adjustment process 调整过程；调整程序 0qT%!ku&  
adjustment range 调整幅度 Wo,?+I  
administered exchange rate 受管制汇率 & ZB  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^G-@06/!  
administration expenses 行政费用 dC4'{n|7  
administration fee 手续费；行政费 3oG,E;(  
administration in bankruptcy 破产管理 WMP,\=6k0  
administration order 遗产管理令 kO-(~];  
administrator 管理人；遗产管理人 HUOj0T  
administrator of the estate 遗产管理人 B?o7e<l[  
admission of debt 债项承认书 PnG
-h~Y3N  
admission of proof 接纳债权证明 p
Y$Q  
advance 放贷款项；垫付款项；预支款项；预付款项 <b<j=_
3  
advance account 暂支帐目；预付款帐户 BL58] P84  
advance compensation 预付补偿金 xAP+FWyV  
advance from shareholder 股东垫款 (_{yB[z>`  
advance pending reimbursement 预支以待日后付还 !5?<% *  
advanced economy 先进经济体系 =E{`^IT'R  
advancement 预付；预付财产 YT8F#t8  
advances warrant 垫款令 dnuu&Rv  
advancing 贷出 ;ovP$ vl>  
adverse balance 逆差 W+1^4::+  
adverse exchange 逆汇 r!{Up7uL  
advertisement addressed to shareholders 在报章刊登的致股东通告 FU<Jp3<%  
advice for collection 托收通知书 >i-"<&#jG  
advice of drawing 提款通知书；汇票通知书 dGTsc/$  
advice of payment 付款通知 5nVt[Puw  
Advisory Committee [Securities and Futures Commission] '$QB$2~V  
谘询委员会〔证券及期货事务监察委员会〕 G9@0@2aY8  
Advisory Committee on Diversification 经济多元化谘询委员会 *k>n<p3dd  
affidavit 誓章；遗产申报誓章 Q)z8PQl O  
affidavit of no receipt 述明无收款的誓章 sFTy(A/  
affiliate 联号；联营公司；附属公司 ;IM}|2zuN  
affiliated company 附属公司；联号；联营公司 HLHz2-lI  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 F1Bq$*'N$w  
affordability 负担能力 _t}WsEQ+P  
African Development Bank [AfDB] 非洲开发银行 B
48={  
after-acquired property 事后取得的财产 ,wdD8ZT'Ip  
after-hours dealing 市后交易
9@)O_@=  
after-tax profit 税后盈利；税后利润；税后溢利 ##4HYQ%E  
agency agreement 代理协议 Mh 7DV  
agency expenses 代理机构的开支 {T~#?v(  
agency fee 代理费 *G9V'9  
Agency Law 《代理法》 k+l b@!  
agent 代理人；承销人 $]2vv
r  
agent of company 公司代理人 :S(ZzY Q  
agent's fee 代理人费；经纪费 "G9xM
ffW  
aggregate 总计；总数；总体数字 ?#Q #u|~  
aggregate amount 总款额；总额 lCHO;7YHX  
aggregate assets and liabilities 总体资产与负债 *siFj CN<  
aggregate at constant price 按固定价格计算的总体数字 5d!-G$@  
aggregate demand 总需求 SOvF[,+  
aggregate gross position 总持仓量 `n?DU;,  
aggregate limit 总限额 R .2wqkY  
aggregate of salaries tax 合计薪俸税 Ef13Q]9|  
aggregate performance 总体表现；总体业绩 &UlWCOo8  
aggregate supply 总体供应 CQDkFQq-dq  
aggregate surplus 总盈余 -1ub^f
eJ,  
aggregate total 整体总额 n>U5R_T  
aggregate value 总值；合计价值 2jCfT>`3  
aggregated basis 合计基准
7W.~  
aggregated net chargeable income 合计应课税入息实额 yyy|Pw4:Z  
aggregation 合并计算；合计；总和 I[X772K  
aggregation of incomes of husband and wife 夫妇入息合并计算 &~U ]~;@  
aggregation of property 财产的总和 N_q|\S>t/  
agio 差价；贴水 "`1bA"E  
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》 }?v )N).kW  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )IZ~G\Ra'  
《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》 hqkz^!rp  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment URbletSBQ  
《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》 ?p8_AL'RS  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J`1rJ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 V,N%;iB}  
agreement for a settlement 授产协议 r^ ZEImjc  
agreement for assignment 转让协议 xWQ`tWA:J  
agreement for sale 售卖协议；买卖协议 t}/( b/VD  
agreement for sale and purchase 买卖协议 x`)&J B  
agreement for the payment of interest 支付利息协议 R]*K:~DM  
agreement for the repayment of money 还款协议 SGlNKA},A  
agreement of reinsurance 再保险协议 OJy#w{4  
Agricultural Bank of China 中国农业银行 PXNh&N  
air passenger departure tax 飞机乘客离境税 >Wg hn:^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ls)%
c  
airport tax 机场税 :tv,]05t  
alcohol duty 酒精税 C'}KTXiRW
 
alienation 让与；让渡；转让 W#3Q ^Z?  
alimony 生活费；赡养费 ."y1_dDql  
All Ordinaries Index [AOI] 所有普通股指数 ]~hk6kS8Q  
all risks 全险；综合险 I`4*+a'q&  
All Sales Record for Stock Market 《股票市场成交报告》 [Hh9a;.*}h  
Allied Capital Resources Limited 新联财务有限公司 ,:\|7F  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 TT3|/zwn  
allocation letter 拨款信件 2x0<&Xy#P  
allocation of fund 分配款项；预留款项 f^XOUh  
allocation of profit 利润分配；溢利分配 {%6`!WW[  
allocation warrant 拨款令 #|PS&}6wU  
allotment 分配；配股 Z!X0U7&U  
allotment notice 股份配售通知；配股通知 3WIk  
allotment of shares 股份分配 O/(xj2~$J  
allowable 可获宽免；免税的 fNZ__gO!%  
allowable business loss 可扣除的营业亏损 Bh]P{H%  
allowable expenses 可扣税的支出 'u<juFr  
allowance 免税额；津贴；备抵；准备金 d)f :)Ew  
allowance for debts 债项的免税额 [RTs[3E^  
allowance for depreciation by wear and tear 耗损折旧免税额 ]}2ZttQ?  
allowance for funeral expenses 殡殓费的免税额 '}bgLv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i5,kd~%O  
allowance for repairs and outgoings 修葺及支出方面的免税额 [Nbm
|["q~  
allowance to debtor 给债务人的津贴 9|CN8x-  
alteration of capital 资本更改 LOV)3{m  
alternate trustee 候补受托人 ZSd4z:/  
amalgamation 合并 !5uGd`^I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cJ @Wt>YI  
ambit of charges 征税范围；收费范围 w%BL  
amended valuation 经修订的估值 (+y  
American Commodities Exchange 美国商品交易所 `XEr(e9  
American Express Bank Limited 美国运通银行 pgZXJ  
American Stock Exchange 美国证券交易所 Sa;qW3dt3E  
amortization 摊销 tS8u  
amount due from banks 存放银行同业的款项 OMg
<V  
amount due from banks abroad 存放海外银行同业的款项 >_ 2dvg=U  
amount due from holding companies 控股公司欠款 ]^K4i)\  
amount due from local banks 存放本港银行同业的款项 yhA6i  
amount due to banks 银行同业的存款 M%;hB
*9  
amount due to banks abroad 海外银行同业的存款 v^iL5y!  
amount due to holding companies 控股公司存款 um>6z_"  
amount due to local banks 本港银行同业的存款 G<rHkt@[  
amount due to outport banks 外埠银行同业的存款 /,Re"!jh  
amount for note issue 发行纸币的款额 ^V Zk+'4  
amount of bond 担保契据的款额 a\YV3NJ/A  
amount of consideration 代价款额 PQ$%H>{  
amount of contribution 供款数额 2{G:=U  
amount of indebtedness 负债款额 b |p)9&^r  
amount of principal of the loan 贷款本金额 { W{
]L:  
amount of rates chargeable 应征差饷数额  0$fpIz  
amount of share capital 股本额 6]%sFy2  
amount of sums assured 承保款额
*U=s\  
amount of variation 变动幅度 i|*)I:SHU  
amount of vote 拨款数额 ocS5SB]8  
amount payable 应付款额 KE3;V2Ym f  
amount receivable 应收款额 eHNyNVz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I->Ss},U  
analysis 分析 qfRH5)k  
ancillary risk 附属风险 AvV|(K"  
annual account 周年帐目；周年帐目报表；年度决算；年结 'AEE[   
annual accounting date 年结日期 A*P|e-&Q8  
annual allowance 每年免税额；年积金；年度津贴；年津 uurh??R  
annual balance 年度余额 !6>~?gNd  
annual disposable income 每年可动用收入 VYImI>.t{  
annual estimates 周年预算 Ob`d  
annual fee 年费 (tw)nF  
annual general meeting 周年大会 q0r>2c-d  
annual growth rate 年增率；每年增长率 :~N-.#  
annual long-term supplement 长期个案每年补助金 } .y 1;.  
annual pensionable emolument 可供计算退休金的年薪 9b"=9y,  
annual report 年报 9=h'9Wo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MC:@U~}6  
annual return 周年报表；周年申报表；每年报税表格 rJbf_]^  
Annual Return Rules 《周年报表规则》 ^qQZT]  
annual review of consumer prices 每年消费物价回顾 V"G*N<q  
annual roll-forward basis 逐年延展方式 WQL\y3f5  
annual salary 年薪 F Yz
i~L  
annual statement 年度报表；年度决算表 6){]1h"  
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-#BDN(O  
annuitant 年金受益人 jeH~<t{  
annuity 年金 O%KsD[W;  
annuity contract 年金合约 (~wqa 3  
annuity on human life 人寿年金 x&Kh>PVh\  
antecedent debt 先前的债项 `q*M4,  
ante-dated cheque 倒填日期支票 T1Z;r*}  
anticipated expenditure 预期开支 8sM|%<$=j  
anticipated net profit 预期纯利 K
<qk.~ S  
anticipated revenue 预期收入 '2nhv,|.U  
anti-inflation measure 反通货膨胀措施 *XbEiMJ  
anti-inflationary stance 反通货膨胀立场 ^^as'Dk  
apparent deficit 表面赤字 }Nm#q@o$P  
apparent financial solvency 表面偿债能力 *<jAiB,O*  
apparent partner 表面合伙人 ^c4@(]v'G  
application for personal assessment 个人入息课税申请书 \T:i{.i  
application of fund 资金应用 8xV9.4S  
application to release as liquidator and to destruct the books of accounts and documents ?6un4EVL{  
申请免除清盘人职务及毁灭帐簿与文件 UK O[r;  
appointed actuary 委任精算师 yvHA7eq*"  
appointed auditor 委任核数师；委任审计师 lc,tVe_  
appointed trustee 委任的受托人 %9N7Ln|%  
appointer 委任人 i}mVQ\j5  
apportioned pro rata 按比例分摊 ^2on.N q>  
apportionment 分配；分摊 vZ&T}H~8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 iwp{%FF  
apportionment formula 分摊方程式 ^l=!JP=M=  
apportionment of estate duty 遗产税的分摊 }v!$dr,j'  
appraisal 估价；评估 au+kNF|Q  
appreciable growth 可观增长 vV6I0  
appreciable impact 显着影响 EwC{R`  
appreciable increase 可观增长 33ef/MElD$  
appreciation 增值；升值 {kCw+eXn?  
appreciation against other currencies 相对其他货币升值 p~^D\jR.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 > BY&,4r  
appreciation tax 增值税 wq(7|!Eix  
appropriation 拨款；拨用；拨付 nvJf/90$  
appropriation account 拨款帐目 ]?+p5;{y4  
Appropriation Bill 拨款法案 KgiJUO`PR  
appropriation-in-aid system 补助拨款办法 Yu[ t\/  
approved assets 核准资产 MVTMwwO\[  
approved basket stock 认可一篮子证券 G{ sOR  
approved budget 核准预算 gVv>9W('  
approved charitable donation 认可慈善捐款 %]DP#~7[|  
approved charitable institution 认可慈善机构 ")dH,:#S  
approved currency 核准货币；认可货币 B~JwHwIhA  
approved estimates 核准预算 ~&8^9E a  
approved estimates of expenditure 核准开支预算 'y2nN=CN  
approved overseas insurer 核准海外保险人 %g$V\zmU  
approved overseas trust company 核准海外信托公司 WEQ1 Seq  
approved pooled investment fund 核准汇集投资基金 +HeTtFo{M  
approved provident fund scheme 认可公积金计划 6)-X  
approved provision 核准拨款 57zSu3v4Y  
approved redeemable share 核准可赎回股份 [los dnH^?  
approved regional stock 认可地区性证券 =/Mq5.  
approved retirement scheme 认可退休金计划 -pa )K"z  
approved subordinated loan 核准附属贷款 L,`Lggq-  
arbitrage 套戥；套汇；套利 ;8*`{F[  
arbitrageur 套戥者；套汇者 9XyYHi  
arbitrary amount 临时款项 P'*)\faw  
arrangement 措施；安排；协定 9S7kUl{  
arrears 欠款 5rRN-  
arrears of pay 欠付薪酬 cU@SIJ)  
arrears of revenue 逾期未收税款；逾期未收的帐项 `U)hjQ~pP  
articles of association 组织章程；组织细则；组织章程细则 sCis4gX.]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +!z{5:  
ascertainment of profit 确定利润 fA<[f  
"Asia Clear" “亚洲结算系统” E4W -hq~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 d`nVc50  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 T:Hr&ws4  
Asian Development Fund [ADF] 亚洲发展基金 ^3{TZ=_;|  
Asian dollar bond 亚洲美元债券 )XakJU^o  
Asian dollar market 亚洲美元市场 =aj/,Q]  
Asian dollar rate 亚洲美元利率
X*39c b(b  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Mjfx~I27  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 AW_(T\P:u  
asked price 沽盘；喊价；索价；卖方报价 c^u"I'#Q  
assessable income 应评税入息 /X(t1+  
assessable loss 应评税亏损 %K`% *D
  
assessable profit 应评税利润 LbG_z =A  
assessable value 应评税值 7,|c  
assessed profit 估定利润 ]2'na?q9  
assessed value 经评估价值 x&9hI  
assessment 评税；评定；估价；评税单 C\nhqkn  
assessment number 评税编号；估价编号 m&\h4$[kql  
assessment of additional tax 补加税评税 sqJSSNt  
assessment of performance 业绩评估；实绩评价 ]*FVz$>XM  
Assessor 评税主任 vj\dA2!~  
asset price bubbles 资产价格泡沫 %D8ZO0J7H  
asset-backed securities 具资产保证的证券 6s\Kt3=  
assets accretion 资产增值 ;A'Z4=*~  
assets and liabilities 资产与负债 K]|> Et`  
assets betterment statement 资产递增表；资产改进表 bKQ"ax>6p  
assets lending 实物放款；有抵押贷款 O.Iu6D  
assets of the company passing on the death 死者去世时转移的公司资产 @t`Xq1  
assets pledged as security for liabilities 用作负债抵押的资产 ?)[EO(D  
assets portfolio 资产投资组合 %1O[i4s:-  
assets price 资产价格 H5]^ 6 HwX  
assets quality 资产质素 {>,V\J0p  
assets realization 资产变现 &A)B~"[~  
assets refinancing arrangement 资产再集资安排 Tp?y8r  
assets securitization 资产证券化 c`WHNky%j  
assets situated outside Hong Kong 在香港以外地方的资产 eDJfU  
assets stripping 削减资产；拆卖资产 ~aOuG5XK  
assets value 资产值 X 9%'|(tL  
assignee 承让人 %]6~Eq%s  
assignment 转让；转让书；转让契 YoLx>8  
assignment of interest 权益转让 D3^7y.u<)  
assignment of letters patent and trade mark 专利证书及商标转让 K+8-9$w6  
assignment of property 物业转让；物业转让书 9Xl5@%uz?z  
assignment right 转让权 _~tEw.fM5  
assignor 转让人 !]fQ+*X0g  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 q7Dw_<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *gF<m9&  
associate member 附属会员 ivz>dJ?T  
associated body corporate 相联法人团体 EV^~eTz  
associated company 相联公司；联属公司 CQr<N w  
associated corporation 相联法团 f0<%&2ym  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]oV{t<0a  
公认会计师公会〔英国〕 T4 N~(Fi)  
Association of Futures Exchange Brokers 香港期货经纪协会 Ck@J,~x1D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 \uq/x^?yo  
association of underwriters 承保人组织 pY~,(s|Qb  
assumption of control 接管 dT$M y`>  
assurance 担保；保险；转易；转易书 f1)x5N  
assurance of interest 权益的转易 kbfC|5S  
at 19XX price 按一九ＸＸ年价格计算 -zO2|@S,  
at a discount 按赔价计算；按贴水价格计算；打折扣 ''^Y>k  
at a premium 按溢价计算；按升水价格计算 7aYn0_NKp  
at call 通知付款；按通知 MXiQ1x  
at constant market price 按固定市价计算 bY2 C]r(n  
at constant price 按固定价格计算 G4;3cT3'  
at cost 按成本计算 aKlUX  
at current market price 按当时市价计算；按现时市价计算 |vMpXiMxxT  
at current price 按当时价格计算；按现时价格计算 <~X>[PK<  
at factor cost 按要素成本计算；按生产要素成本计算 p=B>~CH  
at money-of-the-day price 按付款当日价格计算 ^1x*lLf  
at or better 按指定或较佳价位〔买卖指令〕 {}m PEd b  
at par 按面值计算；平价 f\1A!Yp  
at sight 见票即付 3 M10f
I?  
at the close 按收市盘 { "xln/  
at the opening 按开市盘 :nS;W  
attestation 见证；见证条款 ,7)C"  
at-the-money option 平价期权 zrv#Xa!O\  
attorney 受权人；受托代表人 rVa?J
vDO=  
attornment 新拥有人承认书 |?,[@z _,  
attributable profit 可归属利润 P^Q[-e{  
attributable share value 可归属股份价值 #9fWA
F  
Auckland Stock Exchange 奥克兰证券交易所 |R@~-Ht  
auction 拍卖 1s*.A6EP"  
auctioneer 拍卖商 L0]_hxE?  
audit 审计；核数 @a>2c$%  
Audit Commission 审计署 s/e"'Hz  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] p!V>XY'N^  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 M9f?q.Bv  
audit review 帐目审查 pdb1GDl0q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5,;`$'?a%  
audited account 审计帐目；经审计的帐目 G"59cv8z4R  
audited annual account 经审计的周年帐目 -MugnB6  
audited balance sheet 经审计的资产负债表 {[t`j+J  
auditor 核数师；核数主任；审计师 :!f(F9  
auditor's certificate 核数师证明书；审计师证明书 nL}5cPI  
auditor's report 核数师报告；审计师报告 70Yjv1i  
Aussie bond 澳元债券 c$,_>tcP  
austerity budget 紧缩预算 4E[!,zvl  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 H,<7G;FPT  
Australia All Ordinaries Index 澳洲所有普通股票指数 R%H$%cnj  
Australian Dollar [AUD] 澳元 %F9{EXJy  
Australian Options Market 澳大利亚期权市场 ph|ZG6:
  
Australian Securities Commission 澳洲证券事务监察委员会 (zYy}g#n  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 cZ+7.oDu  
Australian Stock Exchange 澳大利亚证券交易所 yag}fQ(XH  
Austrian Schilling [ATS] 奥地利先令 >x@P|\  
authentication 认证；鉴证 F;!2(sPS  
authority to purchase 委托购买证；委购书 y3;q_4.  
authorization 认可；核准；授权；授权书 5Wj; [2 )  
authorization by direction 指示授权 0g<K[mPr7  
authorization by instruction 指令授权 ^t*x*m8  
authorization by warrant 令状授权 0l#)fJo  
authorization of unit trust 单位信托的认可 cj|*_}
 
authorized agent 指定代理人 u%dKig  
authorized capital 法定资本 NOK/<_/  
authorized clerk 出市员 )g@S%Yu  
authorized dealer 认可交易商 ?Jusl8Sm  
authorized financial institution 认可财务机构 wVA|!>v  
authorized fund 认可基金 s&{Qdf  
authorized fund house 获授权的基金公司；认可基金公司 2~p[7?sp'  
authorized institution 认可机构 j?|* LT$%7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -(JUd4#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 OAZ#|U   
authorized insurer 获授权保险人；获认可承保人 zMK](o1Vj  
authorized investment 特准投资项目 iG,t_??  
authorized person 获授权人 mN5 8r"!J  
authorized representative 获授权代表 t.hm9}UQ  
authorized share capital 法定股本 i~{ _eQV  
automated quotation system 自动报价系统 DV]7.Bm  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?68uS;  
自动交易系统〔香港期货交易所有限公司〕 Q1&P@Io$  
automatic adjustment mechanism 自动调整机制 +>g`m)?p  
automatic adjustment system 自动调整系统 xq-$\#O  
Automatic Clearing House 自动票据交换所 V5GkP1L  
automatic exchange rates accumulation system 自动化汇率累集系统 z&$/EP-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 bv d
R"G  
automatic teller machine [ATM] 自动柜员机 "x&C5l}n  
autopay 自动转帐 ;;gK@?hJ  
available assets 可用资产 l t]B#, '  
available fiscal reserve 现存财政储备 <B&R6<]T  
available profit 可用利润 q
cA`)j  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gglQU"=g{  
average 平均；平均数；海损 dj[apuiF  
average basic salary 平均基本薪金 "n\%_'R\hH  
average consumer expenditure 平均消费开支；一般消费开支 W*xX{$NL  
average cost 平均成本 >^"BEG9i:  
average cost of land production 增辟土地平均成本 SHqyvF  
average daily turnover 平均每日成交额 ;ggy5?>Qu  
average daily wage rate 平均每日工资率 gKb0)4 AK  
average expenditure pattern 平均开支模式 8xI`jE"1  
average growth rate 平均增长率 W)SjQp6  
average net fixed assets 固定资产平均净值 g42R 'E%  
average of relatives 相对价格平均数 r<L#q)]  
average price 平均价格 re,.@${H  
average propensity to consume 平均消费倾向；一般消费倾向 _NdLcpBT?  
average propensity to save 平均储蓄倾向；一般储蓄倾向 yNJAWM7  
average rate 平均率 K2/E#}/  
average revenue 平均收入；平均收益 $ A-b vL  
average stock 平均库存；平均存货 WA.\*Nqze  
average yearly rent 平均年租 kJ: 2;t=  
avoidance of double taxation 避免双重课税 8h?X!2Nq  
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 |r~ uos  
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