一些有用的会计术语(也不知道发的地方对不对)A

A: }Ej^"T:H_;  
A share Ａ股；甲类股份 p,4S?cr>a  
abatement of tax 减税；减扣免税额 7vqE@;:dt  
ABN AMRO Bank N.V. 荷兰银行 yrzyus  
above-the-line expenditure 线上项目支出；经常预算支出 Dmtsu2o  
above-the-line receipt 线上项目收入；经常预算收入 %)}_OXWf:  
ABSA Asia Limited 南非联合亚洲有限公司 ZA4sEVHW  
absolute change 绝对数值变更 ^]LWcJ?"^!  
absolute expenditure 实际开支 CIR2sr0a  
absolute guideline figure 绝对准则数字 h#h)=;  
absolute interest 绝对权益 ud(w0eX  
absolute order of discharge 绝对破产解除令 Lz-(1~o  
absolute profit margin 绝对利润幅度 17rg!'+   
absolute value 实值；绝对值 5Shc$Awc!  
absolutely vested interest 绝对既得权益 (i)O@Jve  
absorbed cost 已吸收成本；已分摊成本 \a:-xwUu<  
absorption 吸收；分摊；合并 Dk~ JH9#  
absorption rate 吸收率；摊配率；分摊率 `C:J{`  
ACB Finance Limited 亚洲商业财务有限公司 )q7!CG'oY  
acceptable form of reciprocity 合理的互惠条件 f+Bv8 g  
acceptable rate 适当利率；适当汇率 N[=R$1\Z  
acceptance agreement 承兑协议 uCFpH5>  
acceptance for honour 参加承兑 'kCr1t  
acceptor 承兑人；接受人；受票人 *xKY>E+  
acceptor for honour 参加承兑人 f<DqA/$  
accident insurance 意外保险 :JxuaM8  
Accident Insurance Association of Hong Kong 香港意外保险公会 5X`m.lhUc  
accident insurance scheme 意外保险计划 cTJG1'm  
accident year basis 意外年度基准 ( Qk*B  
accommodation 通融；贷款 c}7Rt|`c  
accommodation bill 通融票据；空头票据 ]T<RC\o  
accommodation party 汇票代发人 .|6Wmn-uS  
account balance 帐户余额；帐户结余 gdBH\K(\  
account book 帐簿 a '<B0'  
account collected in advance 预收款项 -1F
+,+m  
account current book 往来帐簿 9(9\kQj{C  
account of after-acquired property 事后取得的财产报告 7baQ4QY?n  
account of defaulter 拖欠帐目 y#{> tC  
account payable 应付帐款 LZpqv~av  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 
u_)'}  
account receivable 应收帐款 k8sjW!2  
account receivable report 应收帐款报表 $T'lWD*  
account statement 结单；帐单；会计财务报表 [{-;cpM\  
account title 帐户名称；会计科目 K30{Fcb< h  
accountant's report 会计师报告 5 .bU2C  
Accountant's Report Rules 会计师报告规则 r/ LgmVRn  
accounting and auditing procedure 会计与审计程序；会计与核数程序 tw]Q5:6  
Accounting Arrangements 《会计安排》 ^X?3e1om  
accounting basis 会计基础 [M.!7+$o  
accounting by Official Receiver 破产管理署署长呈交的帐目 _%aJ/Y0Cy  
Accounting Circular 《会计通告》 P_c9v/  
accounting class 会计类别 .ktyA+r8v  
accounting date 记帐日期；会计结算日期 SnW>`  
accounting for money 款项核算 _
$qH\>se  
Accounting Officer 会计主任 LT '2446  
accounting period 会计报告期；会计期 G Y ]bw  
accounting policy 会计政策；会计方针 "M:0lUy  
accounting practice 会计惯例 jTz~ V&^  
accounting principle 会计准则 X[iQ%Y$/n  
accounting record 会计记录 .{#J2}+[_}  
accounting report 会计报告 20RISj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 RC]-9gd3Q  
Accounting Society of China 中国会计学会  Hn,;G`{  
accounting statement 会计报表 ^&8xfI
6?  
accounting system 会计制度；会计系统 w`K=J!5y2g  
accounting transaction 会计事项；帐务交易 [Gb8o'  
accounting treatment 会计处理 r`Cs

R0[  
accounting year 会计年度 _"c?
[n  
accretion 增值；添加 PeB7Q=d)K1  
accrual 应计项目；应累算数目 ER$qL"H U  
accrual basis 应计制；权责发生制 +dSO?Y]  
accrual basis accounting 应计制会计；权责发生制会计 Xkb\fR6<K  
accrue 应累算；应计 -Fs<{^E3j  
accrued benefit 应累算利益 9rhl2E  
accrued charges 应计费用 eB*0})  
accrued cumulative preference share dividend 应累算的累积优先股股息 B=+Py%  
accrued expenses 应累算费用 _ye74$#  
accrued interest payable 应付利息；应计未付利息 NXD
uO_#  
accrued interest receivable 应收利息；应计未收利息 z
H+a*R  
accrued right 累算权益 3At%TA:  
accruing profit 应累算的利润 %FO#j6  
accumulated fiscal reserve 累积财政储备 Tf?|*P  
accumulated profit 累积利润；滚存溢利 3It9|Y"6[  
accumulated reserve 累积储备 'e06QMp@  
accumulation of surplus income 累积收益盈余 C.;H?So(  
acquired assets 既得资产 G$$y\e$  
acquisition 收购；购置；取得 4brKAqg.  
acquisition cost 购置成本 dJD8c2G  
acquisition expenses 购置费用 3]g|Cwu  
acquisition of 100% interest 收购全部股权 <2>Qr(bb  
acquisition of control 取得控制权 BO)Q$*G~JD  
acquisition of fixed assets 购置固定资产 if
y}xv  
acquisition of shell “买壳” Mu]1e5^]  
acquisition price 收购价 `Kq4z62V  
act of God 天灾 i"o %Gc  
acting partner 执事合伙人 +(3U_]Lu  
active market 买卖活跃的市场；交投畅旺的市场；旺市 K.K=\ Y2  
active partner 积极参与的合伙人 u
Me]].04  
active trading 交投活跃 i_6 Y
6  
actual circulation 实际流通 #)N}F/Od^  
actual cost 实际成本 8!(09gW'>  
actual expenditure 实际开支；实际支出 VsM~$ )  
actual income 实际入息；实际收入；实际收益 V t@
]  
actual market 现货市场 yd4\%%]  
actual price 现货价；实际价格 z<9wh2*M  
actual profit 实际利润 bs=x
>F  
actual quotation 实盘；实际价位；实际报价 v46 5Z  
actual year basis 按实际年度计算
[GqQ6\  
actuals 实货 iSg^np  
actuarial investigation 精算调查 ^9*kZV<K  
actuarial principle 精算原则 Pwg?a  
actuarial report 精算师报告 0B?t:XU,  
Actuarial Society of Hong Kong 香港精算学会 '6zD`Q  
actuarial valuation 精算师估值 B)}.
%G*  
actuary 精算师 `suEN@
^  
ad referendum agreement 暂定协议；有待覆核的协定 $,9A?'  
ad valorem duty 从价税；按值征税 ny{Yr>:2  
ad valorem duty system 从价税制 h#7p&F  
ad valorem fee 从价费 Doj>Irj?7  
ad valorem tariff 从价关税 nL@(|nJ[  
additional allowance 额外免税额 j!<(`  
additional amount for unexpired risk 未过期风险的额外款额 J}'a|a@bk  
additional assessable profit 补加应评税利润 X1PXX!]lo[  
additional assessment 补加评税 oF0BBs$  
additional commitment 额外承担 %DR8M\d1~H  
additional commitment vote 额外承担拨款 FH}2wO~_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J-wF2*0r<  
additional dependent parent allowance 供养父母额外免税额 sbi+o,%1  
additional provision 额外拨款 u#"L gG.X  
additional stamp duty 附加印花税 &nyJ :?  
additional tax 补加税罚款；补加税款 AeN$AqQd/  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 c Y(2}Ay  
adjudged bankrupt 被裁定破产 5b5Hc Inu
 
adjudicated bankrupt 裁定破产人 R *uwp'@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 TKBW2  
adjudication of bankruptcy 裁定破产；宣告破产 Q'qz(G0  
adjudication of insolvency 裁定无力偿还债务 =AIeY
Uh  
adjusted actual 经调整的实数；调整后的实数 M6o"|\  
adjusted current assets 经调整的流动资产；调整后的流动资产 $vK(Qm  
adjusted figure 经调整的数字；调整后的数额 [DzZ:8  
adjusted liabilities 经调整的负债；调整后的负债 BL^\"Xh$|  
adjusted loss 经调整的亏损；调整后的亏损 n3Q Rn^  
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 }5qpiS"V9  
adjusted profit 经调整的利润；调整后的利润 nWz7$O  
adjusted surplus 经调整的盈余额；调整后的盈余额 6z keWR  
adjusted value 经调整的价值；调整后的价值 kzuI<DW  
adjustment 调整；修订；理算〔保险〕 -.=:@H}r  
adjustment centre 调剂中心 /\0g)B;]  
adjustment lag 调整过程的时间差距；调整时差 }lP'bu  
adjustment mechanism 调整机制 he\
pW5p  
adjustment of loss 亏损调整 LX2Re ]&  
adjustment process 调整过程；调整程序 dFVx*{6  
adjustment range 调整幅度 &;wNJ)
Uc  
administered exchange rate 受管制汇率 ZtLZW/`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 K*[`s'Ip-  
administration expenses 行政费用 FZ~^cK9g:  
administration fee 手续费；行政费 g/f^|:  
administration in bankruptcy 破产管理 R Q2DTQ-$  
administration order 遗产管理令 "vL,c]D  
administrator 管理人；遗产管理人 C!z7sOu  
administrator of the estate 遗产管理人 eN{ewn#0.  
admission of debt 债项承认书 {usv*Cm  
admission of proof 接纳债权证明 \\UO
p
l  
advance 放贷款项；垫付款项；预支款项；预付款项 (@&+?A"6`  
advance account 暂支帐目；预付款帐户 QRKr2:o{  
advance compensation 预付补偿金 64R
~ $km  
advance from shareholder 股东垫款 ly~tB LH}  
advance pending reimbursement 预支以待日后付还 zz_(*0,Qcr  
advanced economy 先进经济体系 0hr4}FL8  
advancement 预付；预付财产 dn}'B%  
advances warrant 垫款令 NA;OT7X[  
advancing 贷出 SWWeN#Q  
adverse balance 逆差 sf5F$  
adverse exchange 逆汇 ~,O&A B
  
advertisement addressed to shareholders 在报章刊登的致股东通告 V+Y;  
advice for collection 托收通知书 fDD^?/^  
advice of drawing 提款通知书；汇票通知书 P4{!
/&/  
advice of payment 付款通知 )N'rYS'9  
Advisory Committee [Securities and Futures Commission] sRKoM  
谘询委员会〔证券及期货事务监察委员会〕 e[l#r>NT  
Advisory Committee on Diversification 经济多元化谘询委员会 (R|Ftjs .  
affidavit 誓章；遗产申报誓章 Ml
H0  
affidavit of no receipt 述明无收款的誓章 1 ` ={**  
affiliate 联号；联营公司；附属公司 VteMsL/H  
affiliated company 附属公司；联号；联营公司 YM.Q?p4g  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >%1mx\y^  
affordability 负担能力 wx[Y2lUh6  
African Development Bank [AfDB] 非洲开发银行 $WICyI{$  
after-acquired property 事后取得的财产 ;&i4QAo-  
after-hours dealing 市后交易 '"M9`@Y3^  
after-tax profit 税后盈利；税后利润；税后溢利 _A]=45cn~  
agency agreement 代理协议 s9F{UN3  
agency expenses 代理机构的开支 k!)Pl,nJ  
agency fee 代理费 'D&[Y)f^  
Agency Law 《代理法》 |B~^7RHXo  
agent 代理人；承销人 .hVB)@/  
agent of company 公司代理人 "l[ c/q[  
agent's fee 代理人费；经纪费 +b_o2''  
aggregate 总计；总数；总体数字 g?OC-zw  
aggregate amount 总款额；总额 ,LftQ1*;  
aggregate assets and liabilities 总体资产与负债 YG K7b6  
aggregate at constant price 按固定价格计算的总体数字 h"ZR`?h  
aggregate demand 总需求 L)yc_ d5  
aggregate gross position 总持仓量 @tzL4hy%^j  
aggregate limit 总限额 h}&1 7M  
aggregate of salaries tax 合计薪俸税 bSgdVP-  
aggregate performance 总体表现；总体业绩 $*q^7ME  
aggregate supply 总体供应 S\<nCkE^  
aggregate surplus 总盈余 !>,XK!)  
aggregate total 整体总额 N4rDe]JnPR  
aggregate value 总值；合计价值 /w "h'u  
aggregated basis 合计基准 b;jr;I  
aggregated net chargeable income 合计应课税入息实额 hywy(b3  
aggregation 合并计算；合计；总和 )PCh;P0C  
aggregation of incomes of husband and wife 夫妇入息合并计算 }=$>w@mJ  
aggregation of property 财产的总和 WlW7b.2.  
agio 差价；贴水 Hkzx(yTi  
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》 '1vm]+oM
 
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Q|7l!YTzVu  
《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》 < VrHWJo  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment J>N^FR9  
《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》 &3CC |  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6BH P#B2j  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @5tGI U;1  
agreement for a settlement 授产协议 %Fp1c K  
agreement for assignment 转让协议 =QS%D*.|D  
agreement for sale 售卖协议；买卖协议 ocPM zq-  
agreement for sale and purchase 买卖协议 \#7@"~<  
agreement for the payment of interest 支付利息协议 J-
5E# v  
agreement for the repayment of money 还款协议 eJ+@<+vr;x  
agreement of reinsurance 再保险协议 QA=mD^A  
Agricultural Bank of China 中国农业银行 GD@|XwK){  
air passenger departure tax 飞机乘客离境税 /vNHb_-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 B2T=O%  
airport tax 机场税 [DD#YL\P  
alcohol duty 酒精税 lcfX(~/m^  
alienation 让与；让渡；转让 #,CK;h9jy!  
alimony 生活费；赡养费 "|nh=!L  
All Ordinaries Index [AOI] 所有普通股指数 (8Q*NZ  
all risks 全险；综合险 `"h[Xb#A`b  
All Sales Record for Stock Market 《股票市场成交报告》 we&D
"V  
Allied Capital Resources Limited 新联财务有限公司 cH6<'W{*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +<rWYF(ii/  
allocation letter 拨款信件 Gc,6;!+(  
allocation of fund 分配款项；预留款项 -=4{X R3  
allocation of profit 利润分配；溢利分配 iCIU'yI  
allocation warrant 拨款令 lQKq{WLFx.  
allotment 分配；配股 WY$c^av<  
allotment notice 股份配售通知；配股通知 vocWV/  
allotment of shares 股份分配 i{biQ|,.sL  
allowable 可获宽免；免税的 9CPr/q9'  
allowable business loss 可扣除的营业亏损 [m0G;%KR
/  
allowable expenses 可扣税的支出 TxP8&!d  
allowance 免税额；津贴；备抵；准备金 _"h1#E  
allowance for debts 债项的免税额 |mF=X*  
allowance for depreciation by wear and tear 耗损折旧免税额 $SfYO!n7Q  
allowance for funeral expenses 殡殓费的免税额 /pQUu(~h_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,d@FO|G#pt  
allowance for repairs and outgoings 修葺及支出方面的免税额 VI k]`)#  
allowance to debtor 给债务人的津贴 ^SWV!rrg  
alteration of capital 资本更改 +j(7.6ia  
alternate trustee 候补受托人 >SWc  
amalgamation 合并 r^T+I3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CfEACH4_  
ambit of charges 征税范围；收费范围 m8<.TCIQ  
amended valuation 经修订的估值 A@Zs
L  
American Commodities Exchange 美国商品交易所 '#NDR:J"  
American Express Bank Limited 美国运通银行 2bAH)=  
American Stock Exchange 美国证券交易所 W*~[
KdgC  
amortization 摊销 o2R&s@%0@B  
amount due from banks 存放银行同业的款项 q!
y!=hI  
amount due from banks abroad 存放海外银行同业的款项 Nin7AOO  
amount due from holding companies 控股公司欠款 89P'WFOFK  
amount due from local banks 存放本港银行同业的款项 J936o3F_  
amount due to banks 银行同业的存款 tJII-\3"  
amount due to banks abroad 海外银行同业的存款 J0FJ@@  
amount due to holding companies 控股公司存款 &Y jUoe  
amount due to local banks 本港银行同业的存款 8;$zD]{D1  
amount due to outport banks 外埠银行同业的存款 B\\M%!a>  
amount for note issue 发行纸币的款额 O&evv8 6L  
amount of bond 担保契据的款额 SYA0Hiw7P  
amount of consideration 代价款额 1T0s UIY  
amount of contribution 供款数额 q);@iiJ-  
amount of indebtedness 负债款额 cCv@fks  
amount of principal of the loan 贷款本金额 "R^0eNv$  
amount of rates chargeable 应征差饷数额 v,Uu)Z  
amount of share capital 股本额 UTVqoCHA  
amount of sums assured 承保款额 UO4
z~  
amount of variation 变动幅度 #n.XOet<\  
amount of vote 拨款数额 ",pd 9  
amount payable 应付款额 Ma^}7D /  
amount receivable 应收款额 5%]O'h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +wGFJLHJ  
analysis 分析 `]4tJJy$  
ancillary risk 附属风险 `M!'PMX  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;4k/h/o1#  
annual accounting date 年结日期 'Esz#@R  
annual allowance 每年免税额；年积金；年度津贴；年津 ~;vt{pk  
annual balance 年度余额  :X 9_~  
annual disposable income 每年可动用收入 md;jj^8zj  
annual estimates 周年预算 ?X@uR5
?{  
annual fee 年费 @dc4v_9  
annual general meeting 周年大会  L0>7v  
annual growth rate 年增率；每年增长率 ]iry'eljy  
annual long-term supplement 长期个案每年补助金 Oid;s!-S6  
annual pensionable emolument 可供计算退休金的年薪 O #5`mo  
annual report 年报 r#NR3_@9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sI`oz
|$  
annual return 周年报表；周年申报表；每年报税表格 j
>A=Wa7  
Annual Return Rules 《周年报表规则》 |Ge!;v  
annual review of consumer prices 每年消费物价回顾 ?*:BgaR_  
annual roll-forward basis 逐年延展方式 +6s6QeNS8  
annual salary 年薪 ]23+ d/  
annual statement 年度报表；年度决算表 ZVDi;   
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 & Tkl-{I  
annuitant 年金受益人 u-R;rf5%k  
annuity 年金 6ag0c&k  
annuity contract 年金合约 I]Ws
  
annuity on human life 人寿年金 (l}nwyh5  
antecedent debt 先前的债项 #&snl  
ante-dated cheque 倒填日期支票 =8AL>:_  
anticipated expenditure 预期开支 <])kO`
+G  
anticipated net profit 预期纯利 z_%}F':
 
anticipated revenue 预期收入 /mwsF]Y  
anti-inflation measure 反通货膨胀措施 J<MuWgx&  
anti-inflationary stance 反通货膨胀立场 KJW^pAj$B  
apparent deficit 表面赤字 jdd3[  
apparent financial solvency 表面偿债能力 A'suZpL  
apparent partner 表面合伙人 /X;! F>  
application for personal assessment 个人入息课税申请书 VEx )  
application of fund 资金应用 (r/))I9^  
application to release as liquidator and to destruct the books of accounts and documents x,Z:12H0  
申请免除清盘人职务及毁灭帐簿与文件 KouIzWf.  
appointed actuary 委任精算师 H](TSt<Q"  
appointed auditor 委任核数师；委任审计师 TNlS2b1  
appointed trustee 委任的受托人 ~|&To>  
appointer 委任人 ]uXmug  
apportioned pro rata 按比例分摊 @5{h+^  
apportionment 分配；分摊 D 4<,YBvV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q&vU|y  
apportionment formula 分摊方程式 em
G1Wyl  
apportionment of estate duty 遗产税的分摊 o$Z]qhq  
appraisal 估价；评估 O +Xu?W]  
appreciable growth 可观增长 P(B&*1X  
appreciable impact 显着影响 B3Ws)nF"  
appreciable increase 可观增长 u_.Ig|Va  
appreciation 增值；升值 S7B?[SPrN[  
appreciation against other currencies 相对其他货币升值 v*^'|QyM7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a 1~@m[  
appreciation tax 增值税 b$Q#Fv&P  
appropriation 拨款；拨用；拨付 __i))2  
appropriation account 拨款帐目 W.>}5uVl6  
Appropriation Bill 拨款法案 Vo9FlYj  
appropriation-in-aid system 补助拨款办法 h%&2M58:  
approved assets 核准资产 .e|\Bf0P  
approved basket stock 认可一篮子证券 UQq Qim  
approved budget 核准预算 6t'vzcQs  
approved charitable donation 认可慈善捐款 R]NCD*~  
approved charitable institution 认可慈善机构 &"=<w  
approved currency 核准货币；认可货币 &?^"m\K4J*  
approved estimates 核准预算 M<ba+Qn$  
approved estimates of expenditure 核准开支预算 9G)fJr  
approved overseas insurer 核准海外保险人 xpWY4Q  
approved overseas trust company 核准海外信托公司 &G_XgQsg{  
approved pooled investment fund 核准汇集投资基金 e|4U2\&3y  
approved provident fund scheme 认可公积金计划 G!U `8R  
approved provision 核准拨款 M<xF4L3]  
approved redeemable share 核准可赎回股份 =z#j9'n$@  
approved regional stock 认可地区性证券 g3c,x kaO  
approved retirement scheme 认可退休金计划 Z@bKYfGM  
approved subordinated loan 核准附属贷款 )| F
O>  
arbitrage 套戥；套汇；套利 A[H"(E#k  
arbitrageur 套戥者；套汇者 @VnK/5opS  
arbitrary amount 临时款项 y|(?>\jBl  
arrangement 措施；安排；协定 z`!f'I--!  
arrears 欠款  )OZ  
arrears of pay 欠付薪酬 w%~Mg3|  
arrears of revenue 逾期未收税款；逾期未收的帐项 
-NUA  
articles of association 组织章程；组织细则；组织章程细则 wcL|{rUXba  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DYTC2  
ascertainment of profit 确定利润 ]Q
KKtvN  
"Asia Clear" “亚洲结算系统” ^`fqK4<  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~\u
?Nf~L  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 CUx[LZR7m  
Asian Development Fund [ADF] 亚洲发展基金 -|GX]jx(Y  
Asian dollar bond 亚洲美元债券 m5lTf
 
Asian dollar market 亚洲美元市场 P"r7m  
Asian dollar rate 亚洲美元利率 ,R=)^Gh{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5)
i+
x-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qTV.DCP  
asked price 沽盘；喊价；索价；卖方报价 QoS]QY'bZ  
assessable income 应评税入息 ,j%f
eC3  
assessable loss 应评税亏损 tw&biLM5T  
assessable profit 应评税利润 :)kWQQ+,  
assessable value 应评税值 lGX8kAv?  
assessed profit 估定利润 vpoJ{TPO  
assessed value 经评估价值 14yzGhA  
assessment 评税；评定；估价；评税单 {$'oKJy*  
assessment number 评税编号；估价编号 oI x!?,1
 
assessment of additional tax 补加税评税 ]>,Lw=_[_  
assessment of performance 业绩评估；实绩评价 ,Ofou8C6  
Assessor 评税主任 !$#8Z".{v{  
asset price bubbles 资产价格泡沫 P.kf|,8L  
asset-backed securities 具资产保证的证券 `FAZAC\  
assets accretion 资产增值 y>& s;  
assets and liabilities 资产与负债 ]Mj N)%hT  
assets betterment statement 资产递增表；资产改进表 URMxCL^"  
assets lending 实物放款；有抵押贷款 f&? 8fB8{  
assets of the company passing on the death 死者去世时转移的公司资产 S~V?Qe@&Z  
assets pledged as security for liabilities 用作负债抵押的资产 Im@Yx^gc  
assets portfolio 资产投资组合 W@61rT}c  
assets price 资产价格 O
GPrjL+  
assets quality 资产质素 0[1/#0$  
assets realization 资产变现 A3Y}|7QA  
assets refinancing arrangement 资产再集资安排 8\m[Nuq5  
assets securitization 资产证券化 BHDd^bd  
assets situated outside Hong Kong 在香港以外地方的资产 CFG(4IMx  
assets stripping 削减资产；拆卖资产 tTPjCl  
assets value 资产值 0|FQIhVuY  
assignee 承让人 ._(5; PB"  
assignment 转让；转让书；转让契 "*N]Y^6/A  
assignment of interest 权益转让 6QNO#!;  
assignment of letters patent and trade mark 专利证书及商标转让 i"#zb&~nF  
assignment of property 物业转让；物业转让书 -{Fy@$!  
assignment right 转让权 $#FA/+<&$  
assignor 转让人 Cd7l+~*Y  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1_z~<d @?;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Y{2L[5_1  
associate member 附属会员 % r0AhWv  
associated body corporate 相联法人团体 Hf9F:yH  
associated company 相联公司；联属公司 zJG=9C?  
associated corporation 相联法团 )`}4rD^b  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }c'T]h\S  
公认会计师公会〔英国〕
zX&wfE8T  
Association of Futures Exchange Brokers 香港期货经纪协会 8:jakOeT  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 bP{uZnOM2P  
association of underwriters 承保人组织 ~4M?[E&  
assumption of control 接管 d*Kg_He-  
assurance 担保；保险；转易；转易书 =p&uQ6.i+  
assurance of interest 权益的转易 IvM>z03  
at 19XX price 按一九ＸＸ年价格计算 !Z%pdqo`.  
at a discount 按赔价计算；按贴水价格计算；打折扣 n(jrK9]  
at a premium 按溢价计算；按升水价格计算 s^GE>rf  
at call 通知付款；按通知 Pi=B\=gs  
at constant market price 按固定市价计算 ykNPKzW:  
at constant price 按固定价格计算 }N@+bNh~  
at cost 按成本计算 8C<%Y7)/  
at current market price 按当时市价计算；按现时市价计算 <Y^)/ s  
at current price 按当时价格计算；按现时价格计算 o<7'(Pz  
at factor cost 按要素成本计算；按生产要素成本计算 d?4-"9Y  
at money-of-the-day price 按付款当日价格计算 Fy^MI*}BZ  
at or better 按指定或较佳价位〔买卖指令〕 YBQ{/"v%|
 
at par 按面值计算；平价 ?$%2\"wX~7  
at sight 见票即付 ~s>Ud<l%r  
at the close 按收市盘 _+. )8   
at the opening 按开市盘 AmBLZ<f;  
attestation 见证；见证条款 6='x}Qb\H  
at-the-money option 平价期权 =
VF%Z[Gm  
attorney 受权人；受托代表人 \(ju0qFqH  
attornment 新拥有人承认书 9^^:Y3j  
attributable profit 可归属利润 qfyuq]  
attributable share value 可归属股份价值 _hi8mo  
Auckland Stock Exchange 奥克兰证券交易所 `D0Hu!;
 
auction 拍卖 *w6(nG'M{  
auctioneer 拍卖商 _[S<Cb*1  
audit 审计；核数 AI2@VvB  
Audit Commission 审计署 2~QN#u|UC3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P yN{  
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〕 zE]h]$oi  
audit review 帐目审查 =Y-mc#{8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1IWP~G  
audited account 审计帐目；经审计的帐目 BS+=*3J  
audited annual account 经审计的周年帐目 $Zf]1?|xa  
audited balance sheet 经审计的资产负债表 $mF9os-  
auditor 核数师；核数主任；审计师 QP!0I01  
auditor's certificate 核数师证明书；审计师证明书 E,7b=t  
auditor's report 核数师报告；审计师报告 zN,2 (v"  
Aussie bond 澳元债券 SsQg8d  
austerity budget 紧缩预算 `h$^=84  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 l6< bV#_qe  
Australia All Ordinaries Index 澳洲所有普通股票指数 `r*bG=  
Australian Dollar [AUD] 澳元 ] F2
{:RW  
Australian Options Market 澳大利亚期权市场 ]McDN[h:  
Australian Securities Commission 澳洲证券事务监察委员会 g5~wdhpb  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 u51Lp  
Australian Stock Exchange 澳大利亚证券交易所 7/6%92T/B  
Austrian Schilling [ATS] 奥地利先令
nSB@xP#&  
authentication 认证；鉴证 JI|MR#_u  
authority to purchase 委托购买证；委购书 '
"J``=  
authorization 认可；核准；授权；授权书 RV_+-m{]  
authorization by direction 指示授权 i" >kF@]c8  
authorization by instruction 指令授权 j~k+d$a  
authorization by warrant 令状授权 i3o;G"IcD  
authorization of unit trust 单位信托的认可 ,=`iQl3(y/  
authorized agent 指定代理人 &9\8IR>  
authorized capital 法定资本 e2L4E8ST<  
authorized clerk 出市员 vABUUAo!Jr  
authorized dealer 认可交易商 zfm#yDf  
authorized financial institution 认可财务机构 &``nYI g/  
authorized fund 认可基金 T#-U\C~o  
authorized fund house 获授权的基金公司；认可基金公司 E<L6/rG  
authorized institution 认可机构 3}2a3)  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %q_b\K  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 qp
55U*  
authorized insurer 获授权保险人；获认可承保人 6Wc'5t
3  
authorized investment 特准投资项目 ~a` vk@8  
authorized person 获授权人 4>t=r\"4  
authorized representative 获授权代表 HHg[6aw  
authorized share capital 法定股本 03a<Cd/S  
automated quotation system 自动报价系统 4pZ=CB+j  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
uui3jZ:  
自动交易系统〔香港期货交易所有限公司〕 ,w0Io  
automatic adjustment mechanism 自动调整机制 lW3wmSWn%  
automatic adjustment system 自动调整系统 d@>1m:p  
Automatic Clearing House 自动票据交换所 peGh-  
automatic exchange rates accumulation system 自动化汇率累集系统 ;@V1*7y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 d^^EfWU  
automatic teller machine [ATM] 自动柜员机 Z'o'd_g>I+  
autopay 自动转帐 e~NF}9#A  
available assets 可用资产 \Ea(f**2B  
available fiscal reserve 现存财政储备 T/TMi&:?.  
available profit 可用利润 _A,mY6*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 {qL}:ha?  
average 平均；平均数；海损 ::2(pgH  
average basic salary 平均基本薪金 \wxLt}T-Q  
average consumer expenditure 平均消费开支；一般消费开支 -9^A,vX  
average cost 平均成本 @]X5g8h  
average cost of land production 增辟土地平均成本 $gysy!2}.  
average daily turnover 平均每日成交额 ]%Z7wF</  
average daily wage rate 平均每日工资率 pX]"^f1?O  
average expenditure pattern 平均开支模式 >0.a#-u^  
average growth rate 平均增长率 ?$0t @E  
average net fixed assets 固定资产平均净值 8 ;o*c6+  
average of relatives 相对价格平均数 j2Uu8.8d  
average price 平均价格 ;'4HR+E"  
average propensity to consume 平均消费倾向；一般消费倾向 ~<q^4w.=7C  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (K3eb  
average rate 平均率 ^ 9FRI9
?  
average revenue 平均收入；平均收益 kyu PN<?  
average stock 平均库存；平均存货 %M u$0~ct"  
average yearly rent 平均年租 l|5;&(Y+s  
avoidance of double taxation 避免双重课税 6>j0geFyE2  
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 q-TDg0  
_"G./X  
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