一些有用的会计术语(也不知道发的地方对不对)A

A: CWn\KR  
A share Ａ股；甲类股份 N1c=cZ
DV  
abatement of tax 减税；减扣免税额 xzOa9w/  
ABN AMRO Bank N.V. 荷兰银行 lW&(dn)}  
above-the-line expenditure 线上项目支出；经常预算支出 QPJ\Iu@D$  
above-the-line receipt 线上项目收入；经常预算收入 QF#w$%7  
ABSA Asia Limited 南非联合亚洲有限公司 qTd[DaG#  
absolute change 绝对数值变更 Ymk?@mV4  
absolute expenditure 实际开支 r9i?H  
absolute guideline figure 绝对准则数字 7K1-.uQ  
absolute interest 绝对权益 jxh:z  
absolute order of discharge 绝对破产解除令 )/H;5 cn  
absolute profit margin 绝对利润幅度 *qd:f!Q3  
absolute value 实值；绝对值 ~~tTr$  
absolutely vested interest 绝对既得权益 GXtMX ha,  
absorbed cost 已吸收成本；已分摊成本 &S,D;uhF  
absorption 吸收；分摊；合并 'o>)E>  
absorption rate 吸收率；摊配率；分摊率 .+9hm|  
ACB Finance Limited 亚洲商业财务有限公司 { mi}3/  
acceptable form of reciprocity 合理的互惠条件 Zv u6/#  
acceptable rate 适当利率；适当汇率 t]yxLl\  
acceptance agreement 承兑协议 :Ha/^cC/3  
acceptance for honour 参加承兑 uJ!&T  
acceptor 承兑人；接受人；受票人 v= 55{  
acceptor for honour 参加承兑人 U0~_'&Fe  
accident insurance 意外保险 (#Y~z',I  
Accident Insurance Association of Hong Kong 香港意外保险公会 $)i`!7`4=  
accident insurance scheme 意外保险计划 -+#%]P8l  
accident year basis 意外年度基准 @I_cwUO  
accommodation 通融；贷款 *o6}>;  
accommodation bill 通融票据；空头票据 8+zW:0"[  
accommodation party 汇票代发人 p4' .1.@  
account balance 帐户余额；帐户结余 fE#(M+(<  
account book 帐簿 YG "Ta|@5  
account collected in advance 预收款项 |3*9+4]a  
account current book 往来帐簿 SK<R
k  
account of after-acquired property 事后取得的财产报告 LK^|JEu  
account of defaulter 拖欠帐目 @IT[-d  
account payable 应付帐款 g9_zkGc7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 zA,vp^  
account receivable 应收帐款 2;}leZ@U  
account receivable report 应收帐款报表 (!~cOx   
account statement 结单；帐单；会计财务报表 w+M
/VsL  
account title 帐户名称；会计科目 U&!TA(Yr  
accountant's report 会计师报告 w_9^YO!!  
Accountant's Report Rules 会计师报告规则 +>ju,;4WK  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !NXjax\r  
Accounting Arrangements 《会计安排》 q!Du J  
accounting basis 会计基础 DeO-@4+qKd  
accounting by Official Receiver 破产管理署署长呈交的帐目 wwUI ;g  
Accounting Circular 《会计通告》 #NS|9jW  
accounting class 会计类别 -;""l{  
accounting date 记帐日期；会计结算日期 zp:dArh0  
accounting for money 款项核算 0YH5B5b  
Accounting Officer 会计主任 H4$qM_N  
accounting period 会计报告期；会计期 J2mHPVA3  
accounting policy 会计政策；会计方针 =|t-
0'RsN  
accounting practice 会计惯例 l45/$G7  
accounting principle 会计准则 -
JW~_Q[  
accounting record 会计记录 <2$vo  
accounting report 会计报告 2g.lb&3W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =|3BkmO  
Accounting Society of China 中国会计学会 6g(;2gY  
accounting statement 会计报表 Y.^L^ "%dF  
accounting system 会计制度；会计系统 N5Js.j>z  
accounting transaction 会计事项；帐务交易 |z
-f8$  
accounting treatment 会计处理 L2}\Ah"[  
accounting year 会计年度
7]=&Q4e4  
accretion 增值；添加 144Y.  
accrual 应计项目；应累算数目 ZU4=&K  
accrual basis 应计制；权责发生制 /{T&l*'  
accrual basis accounting 应计制会计；权责发生制会计 q_MN  
accrue 应累算；应计 |OeyPD#  
accrued benefit 应累算利益 qeZG/\,  
accrued charges 应计费用 ZmA}i`  
accrued cumulative preference share dividend 应累算的累积优先股股息 Tz
@<hE  
accrued expenses 应累算费用 1d^~KBfv  
accrued interest payable 应付利息；应计未付利息 Llfl I  
accrued interest receivable 应收利息；应计未收利息 i3-5~@M  
accrued right 累算权益 c%&,(NJ]K  
accruing profit 应累算的利润 ]'.qRTz'\t  
accumulated fiscal reserve 累积财政储备 Y
teIp'T  
accumulated profit 累积利润；滚存溢利 ~i,d%a  
accumulated reserve 累积储备 ,Py\Cp=Dw  
accumulation of surplus income 累积收益盈余 ~9>H(c  
acquired assets 既得资产 )nUdU = m  
acquisition 收购；购置；取得 5 jrR]X  
acquisition cost 购置成本 Yuv(4a<M%  
acquisition expenses 购置费用 g2OnLEF]s  
acquisition of 100% interest 收购全部股权 b 74!Zw  
acquisition of control 取得控制权 eI8o#4nT  
acquisition of fixed assets 购置固定资产 >6es 5}  
acquisition of shell “买壳” *G"hjc$L  
acquisition price 收购价 YPK@BmAdE  
act of God 天灾 `?VK(<w0q  
acting partner 执事合伙人 .k#PrT1C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,&[o:jTk  
active partner 积极参与的合伙人 c <TEA  
active trading 交投活跃 }8'_M/u\  
actual circulation 实际流通 3u@,OE  
actual cost 实际成本 '}cSBbl&/n  
actual expenditure 实际开支；实际支出 oodA&0{)d  
actual income 实际入息；实际收入；实际收益 h#1:ypA6l  
actual market 现货市场 :Drf]D(sMX  
actual price 现货价；实际价格 7F`\Gz_2  
actual profit 实际利润 2/SUEnaLy_  
actual quotation 实盘；实际价位；实际报价 pH~\~  
actual year basis 按实际年度计算 ^B"LT>.[  
actuals 实货 Zpd-ob  
actuarial investigation 精算调查 ^-%'ItVO  
actuarial principle 精算原则 Tv%7=P;r  
actuarial report 精算师报告 l;M,=ctB(  
Actuarial Society of Hong Kong 香港精算学会 h;=~%2Y  
actuarial valuation 精算师估值 xM())Z|2  
actuary 精算师 2Z; !N37U  
ad referendum agreement 暂定协议；有待覆核的协定 5;`Ot2  
ad valorem duty 从价税；按值征税 3MQHoxX  
ad valorem duty system 从价税制 g? vz\_  
ad valorem fee 从价费 /#9P0@Y  
ad valorem tariff 从价关税 b>5*G1  
additional allowance 额外免税额 'IU3Xu[-.  
additional amount for unexpired risk 未过期风险的额外款额 _DR@P(0>_  
additional assessable profit 补加应评税利润 BOpZ8p'eH1  
additional assessment 补加评税 gj|5"'g%  
additional commitment 额外承担 1 -Z&/3T]  
additional commitment vote 额外承担拨款 P`rfDQoZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?;#Q3Y+  
additional dependent parent allowance 供养父母额外免税额 Sr+hB>{  
additional provision 额外拨款 \p:)Cdn  
additional stamp duty 附加印花税 c{^1`(#?  
additional tax 补加税罚款；补加税款 o0WwlmB5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hUpour |b  
adjudged bankrupt 被裁定破产 4{>r_^8  
adjudicated bankrupt 裁定破产人 iKq_s5|sW  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q7amp:JFb  
adjudication of bankruptcy 裁定破产；宣告破产 I(UK9H{0$  
adjudication of insolvency 裁定无力偿还债务 cO:lpsKYQ  
adjusted actual 经调整的实数；调整后的实数 uV|F
3'jT  
adjusted current assets 经调整的流动资产；调整后的流动资产 j6s j2D  
adjusted figure 经调整的数字；调整后的数额 x,: k/]  
adjusted liabilities 经调整的负债；调整后的负债 +wG *qI  
adjusted loss 经调整的亏损；调整后的亏损 f0eQq;D$K  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ,b^Y8_ltoT  
adjusted profit 经调整的利润；调整后的利润 :TVo2Zm[@  
adjusted surplus 经调整的盈余额；调整后的盈余额 wmpQF<  
adjusted value 经调整的价值；调整后的价值 xM{[~Kh_x  
adjustment 调整；修订；理算〔保险〕 F=&,=r'Q8  
adjustment centre 调剂中心 |>P:R4
P  
adjustment lag 调整过程的时间差距；调整时差 AK lra$  
adjustment mechanism 调整机制 G%Lt>5*!nE  
adjustment of loss 亏损调整 Ri"rT] '  
adjustment process 调整过程；调整程序 ZKW1HL ]m  
adjustment range 调整幅度 gHgqElr(  
administered exchange rate 受管制汇率 uv5NqL&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 NXLb'm
H~  
administration expenses 行政费用 aQH]hLvs  
administration fee 手续费；行政费 LQqba4$  
administration in bankruptcy 破产管理 *QNX?8Fm_  
administration order 遗产管理令 Sc3{Y+g  
administrator 管理人；遗产管理人 m5/]+xdNX  
administrator of the estate 遗产管理人 4iSN.nxIZ  
admission of debt 债项承认书 Ww~C[8q  
admission of proof 接纳债权证明 Ce//;Op  
advance 放贷款项；垫付款项；预支款项；预付款项 Mg0ai6KD  
advance account 暂支帐目；预付款帐户 UQhD8Z'I.  
advance compensation 预付补偿金  "X=^MGV  
advance from shareholder 股东垫款 T&1-gswr:  
advance pending reimbursement 预支以待日后付还 7aRy])x  
advanced economy 先进经济体系 b L.Xby<Y  
advancement 预付；预付财产 Ur[ai6LNG  
advances warrant 垫款令 3p-SpUvp  
advancing 贷出 F" G+/c/L  
adverse balance 逆差 s!W{ru  
adverse exchange 逆汇 1C=42ZZ&2  
advertisement addressed to shareholders 在报章刊登的致股东通告 ("f~gz<<  
advice for collection 托收通知书 3Zz_wr6  
advice of drawing 提款通知书；汇票通知书 ld%#.~Q  
advice of payment 付款通知 xhCNiYJ|  
Advisory Committee [Securities and Futures Commission] Yjy%
MR  
谘询委员会〔证券及期货事务监察委员会〕 ?(khoL t  
Advisory Committee on Diversification 经济多元化谘询委员会 kQ[2
3  
affidavit 誓章；遗产申报誓章 $/u.F;  
affidavit of no receipt 述明无收款的誓章 pcd?6jh8  
affiliate 联号；联营公司；附属公司 t&yuo E  
affiliated company 附属公司；联号；联营公司 i*xVD`x~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [ P*L`F  
affordability 负担能力 K-(C5 "j_  
African Development Bank [AfDB] 非洲开发银行 Nog{w  
after-acquired property 事后取得的财产 ,S}wOjb@  
after-hours dealing 市后交易 < A`srmS?  
after-tax profit 税后盈利；税后利润；税后溢利 FIJ]`  
agency agreement 代理协议 .dc|?$XV
 
agency expenses 代理机构的开支 fTy{`}>  
agency fee 代理费 U~|)=+%O  
Agency Law 《代理法》 bHDZ=Ik  
agent 代理人；承销人 (6)|v S  
agent of company 公司代理人 YEi
w!  
agent's fee 代理人费；经纪费 wG 5H^>6u>  
aggregate 总计；总数；总体数字 >)`*:_{  
aggregate amount 总款额；总额 h-03]M#8=  
aggregate assets and liabilities 总体资产与负债 `'rvDa
P  
aggregate at constant price 按固定价格计算的总体数字 t,5AoK/NL9  
aggregate demand 总需求 BgsU:eKe  
aggregate gross position 总持仓量 P?=}}DI  
aggregate limit 总限额 yTWicW7i  
aggregate of salaries tax 合计薪俸税 ypvz&SzIh  
aggregate performance 总体表现；总体业绩 V4*/t#L/  
aggregate supply 总体供应 ;A?86o'?  
aggregate surplus 总盈余 `b)i;m  
aggregate total 整体总额 m7cG]a~a  
aggregate value 总值；合计价值 X-yS9E  
aggregated basis 合计基准 $B )jSxSy  
aggregated net chargeable income 合计应课税入息实额 aqP"Y9l  
aggregation 合并计算；合计；总和 4g+o/+6!4  
aggregation of incomes of husband and wife 夫妇入息合并计算 FdxV#.BE  
aggregation of property 财产的总和 7MX5hZF"  
agio 差价；贴水 !imjfkG  
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》 G'iE`4`2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment e1H2w? 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》 xc?=fv  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment na|23
jz4  
《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》 !$0ozDmD  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \k%j  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 a;G
>56iw  
agreement for a settlement 授产协议 xf3/J{n3  
agreement for assignment 转让协议 o|1_I?_  
agreement for sale 售卖协议；买卖协议 n?NUnF
A  
agreement for sale and purchase 买卖协议 s&W^?eKr  
agreement for the payment of interest 支付利息协议
*5" )3\/  
agreement for the repayment of money 还款协议 4='/]z  
agreement of reinsurance 再保险协议 ~#:R1~rh\e  
Agricultural Bank of China 中国农业银行 P\2x9T  
air passenger departure tax 飞机乘客离境税 R@[1a+}5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 vn.j>;E'  
airport tax 机场税 Nf9$q| %!  
alcohol duty 酒精税 'q{d? K  
alienation 让与；让渡；转让 ej]>*n  
alimony 生活费；赡养费 q}p (p( N  
All Ordinaries Index [AOI] 所有普通股指数 pq*4yaTT'  
all risks 全险；综合险 kXZG<?  
All Sales Record for Stock Market 《股票市场成交报告》 A~wVY  
Allied Capital Resources Limited 新联财务有限公司 10..<v7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #D Oui]  
allocation letter 拨款信件 e8hwXz  
allocation of fund 分配款项；预留款项 hODq&9!  
allocation of profit 利润分配；溢利分配 Ft 2u&Rtx  
allocation warrant 拨款令 q4KYC!b  
allotment 分配；配股 $&FeR*$|g  
allotment notice 股份配售通知；配股通知 oedLe9!  
allotment of shares 股份分配 h~.z[  
allowable 可获宽免；免税的 :cE~\BS&  
allowable business loss 可扣除的营业亏损 { VFr8F0*H  
allowable expenses 可扣税的支出 XjJ[7"hs*  
allowance 免税额；津贴；备抵；准备金 LX;" Mz>  
allowance for debts 债项的免税额 <):= mr7  
allowance for depreciation by wear and tear 耗损折旧免税额 Xs$UpQo   
allowance for funeral expenses 殡殓费的免税额 Qg gx:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Tf.DFfV#y  
allowance for repairs and outgoings 修葺及支出方面的免税额 !^(?C@TQ  
allowance to debtor 给债务人的津贴 eW;0{P  
alteration of capital 资本更改 ;+R  
alternate trustee 候补受托人  z-;{pPZ  
amalgamation 合并 rL<a^/b/=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \WZ]'o6  
ambit of charges 征税范围；收费范围 Wt9'-"c  
amended valuation 经修订的估值 s92SN F}g  
American Commodities Exchange 美国商品交易所 ^ub@Jwe  
American Express Bank Limited 美国运通银行 g+/m:(7[s|  
American Stock Exchange 美国证券交易所 hd_<J]C  
amortization 摊销 lb<D,&+  
amount due from banks 存放银行同业的款项 VgcLG ]tE[  
amount due from banks abroad 存放海外银行同业的款项 n_MY69W  
amount due from holding companies 控股公司欠款 @hj5j;NHK  
amount due from local banks 存放本港银行同业的款项 M}xyW"yp  
amount due to banks 银行同业的存款 yDe#,|-p  
amount due to banks abroad 海外银行同业的存款 \LQ54^eB  
amount due to holding companies 控股公司存款 xPorlX)zW  
amount due to local banks 本港银行同业的存款 ynU20g  
amount due to outport banks 外埠银行同业的存款 ,p[9EW*8  
amount for note issue 发行纸币的款额 ~)IiF.I b  
amount of bond 担保契据的款额 *MZa|Xy  
amount of consideration 代价款额 nypG  
amount of contribution 供款数额 5BB:.  
amount of indebtedness 负债款额 KVZ-T1K  
amount of principal of the loan 贷款本金额 h!q_''*;  
amount of rates chargeable 应征差饷数额 db5@+_  
amount of share capital 股本额 <5:`tC2  
amount of sums assured 承保款额 @;ob 4sU  
amount of variation 变动幅度 ]U)Yg
 
amount of vote 拨款数额 >`=<(8bu  
amount payable 应付款额 {<y.G1<.  
amount receivable 应收款额 s>1Wjz2M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I/ V`@*/+  
analysis 分析 xdkC>o4>  
ancillary risk 附属风险 *^Xtorqo  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ue2%w/Yo  
annual accounting date 年结日期 _2E*  
annual allowance 每年免税额；年积金；年度津贴；年津 hmM2c15T5  
annual balance 年度余额 \S[I:fw#&  
annual disposable income 每年可动用收入 o2e gNTG  
annual estimates 周年预算 PiZU_~A  
annual fee 年费 }?^5L7n  
annual general meeting 周年大会 c%vtg.A  
annual growth rate 年增率；每年增长率 -wrVhCd~g]  
annual long-term supplement 长期个案每年补助金 =&"x6F.`  
annual pensionable emolument 可供计算退休金的年薪 t)4AQ  
annual report 年报 %8$ldNhV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #d;/Me  
annual return 周年报表；周年申报表；每年报税表格 g8L{xwx<  
Annual Return Rules 《周年报表规则》 ^&Wa? m.  
annual review of consumer prices 每年消费物价回顾 ['jr+gIfQ  
annual roll-forward basis 逐年延展方式 tv'=xDCp  
annual salary 年薪 g=L80$1  
annual statement 年度报表；年度决算表 iM(Q-%HP_  
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 ;<N%D=;}@  
annuitant 年金受益人 Td,s"p>Vq  
annuity 年金 +\)a p  
annuity contract 年金合约 RAB'%CY4  
annuity on human life 人寿年金 ckdXla  
antecedent debt 先前的债项 Qs\*r@6?  
ante-dated cheque 倒填日期支票 nR`)kORc  
anticipated expenditure 预期开支 iph
}!
3f  
anticipated net profit 预期纯利 :b`ywSp`  
anticipated revenue 预期收入 o9]i {e>L  
anti-inflation measure 反通货膨胀措施 kY^ k*-v  
anti-inflationary stance 反通货膨胀立场 E_-QGE/1  
apparent deficit 表面赤字 7ro&Q%  
apparent financial solvency 表面偿债能力 gAr=fq-|  
apparent partner 表面合伙人 K7c[bhi_w  
application for personal assessment 个人入息课税申请书 E4, J"T|@  
application of fund 资金应用 TX).*%f[r  
application to release as liquidator and to destruct the books of accounts and documents TXo`P_SE  
申请免除清盘人职务及毁灭帐簿与文件 W[<ZI>mf  
appointed actuary 委任精算师 i!;9A6D  
appointed auditor 委任核数师；委任审计师 8F9x2CM-[C  
appointed trustee 委任的受托人 SZ1yy["  
appointer 委任人 i"d&U7Q  
apportioned pro rata 按比例分摊 `!Yd$=*c_&  
apportionment 分配；分摊 .,F`*JVFq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
 )fQ1U  
apportionment formula 分摊方程式
Gj^*  
apportionment of estate duty 遗产税的分摊 3 #"!Hg  
appraisal 估价；评估 pGd@%/]AO  
appreciable growth 可观增长 nzU;Bi^m  
appreciable impact 显着影响 V5'(op/  
appreciable increase 可观增长 L%jIU<?Z7  
appreciation 增值；升值 eZBC@y  
appreciation against other currencies 相对其他货币升值 7n,=`0{r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P^AI*tH"m  
appreciation tax 增值税 /j-c29nz  
appropriation 拨款；拨用；拨付 ?Wc+ J4  
appropriation account 拨款帐目 +ZOK
fX  
Appropriation Bill 拨款法案 8([ MR  
appropriation-in-aid system 补助拨款办法 Z/czAr@4  
approved assets 核准资产 q%LjOPE V  
approved basket stock 认可一篮子证券 Q5lt[2Zyzd  
approved budget 核准预算 4n"6<cO5q  
approved charitable donation 认可慈善捐款 (eAz nTU  
approved charitable institution 认可慈善机构 ] n\]ao  
approved currency 核准货币；认可货币 w'E(9gV  
approved estimates 核准预算 hpgOsF9Lh  
approved estimates of expenditure 核准开支预算 T%Bz>K  
approved overseas insurer 核准海外保险人 z'*"iaX<c  
approved overseas trust company 核准海外信托公司 [(eX\kL  
approved pooled investment fund 核准汇集投资基金 (%OZ `?`  
approved provident fund scheme 认可公积金计划 zf&:@P{  
approved provision 核准拨款 +#\7 #Y  
approved redeemable share 核准可赎回股份 !nq`PyMR  
approved regional stock 认可地区性证券 r.lHlHl  
approved retirement scheme 认可退休金计划 wX$|(Y}  
approved subordinated loan 核准附属贷款 KY}H-  
arbitrage 套戥；套汇；套利 =?Ui(?tI  
arbitrageur 套戥者；套汇者 3-&~jm~"  
arbitrary amount 临时款项 uq;yR[w"  
arrangement 措施；安排；协定 &Q#*Nnb3  
arrears 欠款 TyjZ  
arrears of pay 欠付薪酬 e"_kH_7sv  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?T.=ym  
articles of association 组织章程；组织细则；组织章程细则 )ki Gk}2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0n'vF&E8  
ascertainment of profit 确定利润 <nb%$2r1  
"Asia Clear" “亚洲结算系统” QM* T?PR  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Oet+$ b  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Ctn 4q'Q  
Asian Development Fund [ADF] 亚洲发展基金 R}cNhZC  
Asian dollar bond 亚洲美元债券 iPkCuLQ}  
Asian dollar market 亚洲美元市场 YCQ$X  
Asian dollar rate 亚洲美元利率 -cijLlz%+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 M9afg$;.xe  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 % P Ex  
asked price 沽盘；喊价；索价；卖方报价 ]%y>l j?Y  
assessable income 应评税入息 P%H Dz  
assessable loss 应评税亏损 Sb> &m  
assessable profit 应评税利润 1.+6x4%rV  
assessable value 应评税值 JSi0-S[Y{  
assessed profit 估定利润 s5rD+g]E`  
assessed value 经评估价值 \1LfDlQk)  
assessment 评税；评定；估价；评税单 GGhk~H4OP  
assessment number 评税编号；估价编号 aWlIq(dU  
assessment of additional tax 补加税评税 TYb$+uY  
assessment of performance 业绩评估；实绩评价 b,YNCb]H  
Assessor 评税主任 KbtV>  
asset price bubbles 资产价格泡沫 ! xG*
W6IT  
asset-backed securities 具资产保证的证券 =#,`k<v%I  
assets accretion 资产增值 :)D
7_[i  
assets and liabilities 资产与负债 E_aBDiyDf  
assets betterment statement 资产递增表；资产改进表 rv(?%h`  
assets lending 实物放款；有抵押贷款 9aY8`B  
assets of the company passing on the death 死者去世时转移的公司资产 e1LIk1`p  
assets pledged as security for liabilities 用作负债抵押的资产 @qan&?-Y  
assets portfolio 资产投资组合 y:}qoT_.  
assets price 资产价格 jT=|!,Pn  
assets quality 资产质素 R-j*fO}  
assets realization 资产变现 8"9&x} tl-  
assets refinancing arrangement 资产再集资安排 j&oRj6;Ha+  
assets securitization 资产证券化 cO*g4VL"[  
assets situated outside Hong Kong 在香港以外地方的资产 |Z<\kx  
assets stripping 削减资产；拆卖资产 Tk4>Jb  
assets value 资产值 %&yPl{  
assignee 承让人 ~cCMLK em  
assignment 转让；转让书；转让契 y'`/^>.  
assignment of interest 权益转让 MCmb/.&wu  
assignment of letters patent and trade mark 专利证书及商标转让 fDf[:A,8  
assignment of property 物业转让；物业转让书 NBY|U{.g  
assignment right 转让权 Vv}R S@4U  
assignor 转让人 R-S<7Q3E0=  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 32<D9_  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;_e9v,  
associate member 附属会员 #mw!_]  
associated body corporate 相联法人团体 d@$|zr6  
associated company 相联公司；联属公司 oT):#,s  
associated corporation 相联法团 <.QaOLD  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] oCaYmi=:  
公认会计师公会〔英国〕 bGH#s {'5  
Association of Futures Exchange Brokers 香港期货经纪协会 .Q,"gsY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 P3&s<mh  
association of underwriters 承保人组织 )}`z<)3jP  
assumption of control 接管 C~q
Z&  
assurance 担保；保险；转易；转易书 I?3b}#&V9  
assurance of interest 权益的转易 hpF_@n  
at 19XX price 按一九ＸＸ年价格计算 Qh1pX}X  
at a discount 按赔价计算；按贴水价格计算；打折扣 S)WxTE9  
at a premium 按溢价计算；按升水价格计算 9j>2C  
at call 通知付款；按通知 {5E8eQ  
at constant market price 按固定市价计算 p|-MwCeH  
at constant price 按固定价格计算 S{+t>en  
at cost 按成本计算 JX=rL6Y@:;  
at current market price 按当时市价计算；按现时市价计算 3\XNOJH  
at current price 按当时价格计算；按现时价格计算 V#7,vas  
at factor cost 按要素成本计算；按生产要素成本计算 V/ G1C^'/  
at money-of-the-day price 按付款当日价格计算 !E 5FU *s  
at or better 按指定或较佳价位〔买卖指令〕 )[Tm[o?Y.  
at par 按面值计算；平价 u?Ffqt9'  
at sight 见票即付 ~v;I>ij  
at the close 按收市盘 #KJ# 1  
at the opening 按开市盘 F}_b7|^  
attestation 见证；见证条款 6!m#;8 4  
at-the-money option 平价期权 _nMd  
attorney 受权人；受托代表人 eJ?o
z^  
attornment 新拥有人承认书 mAW.p=;  
attributable profit 可归属利润 6Rn?pe^  
attributable share value 可归属股份价值 %GhI0F #  
Auckland Stock Exchange 奥克兰证券交易所 fvC,P#z'|  
auction 拍卖 Qo#]Lo> \g  
auctioneer 拍卖商 u9hd%}9Qd?  
audit 审计；核数 duY?LJ@g  
Audit Commission 审计署 k
s#3 o+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 'Lrn<  
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〕 *:n~j9V-  
audit review 帐目审查 }nd>SK4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (s3k2Z  
audited account 审计帐目；经审计的帐目 WO qDW~  
audited annual account 经审计的周年帐目 {=Zy;Er  
audited balance sheet 经审计的资产负债表 EqW~

K@  
auditor 核数师；核数主任；审计师 F
H,]'  
auditor's certificate 核数师证明书；审计师证明书 1rm\u%  
auditor's report 核数师报告；审计师报告 ;qWu8\T+  
Aussie bond 澳元债券 ybBmg'198  
austerity budget 紧缩预算 e|]e\Or>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }>@\I^Xm,  
Australia All Ordinaries Index 澳洲所有普通股票指数 G4cgY|71  
Australian Dollar [AUD] 澳元 `8!9Fp  
Australian Options Market 澳大利亚期权市场 <mn[-  
Australian Securities Commission 澳洲证券事务监察委员会 hq=;ZI  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 FzInIif  
Australian Stock Exchange 澳大利亚证券交易所 =:]ps<Qx  
Austrian Schilling [ATS] 奥地利先令 7:jLZ!mgi  
authentication 认证；鉴证 ~|+ ~/  
authority to purchase 委托购买证；委购书 ;{ifLI0#  
authorization 认可；核准；授权；授权书 "-Q+!byh  
authorization by direction 指示授权 k =!
Q  
authorization by instruction 指令授权 xKUL}>8  
authorization by warrant 令状授权 T8^9*]:@c!  
authorization of unit trust 单位信托的认可 Q~N,QMr)k&  
authorized agent 指定代理人 &,&+p0CSI!  
authorized capital 法定资本 \&Yn)|!  
authorized clerk 出市员 =-U0r$sK+F  
authorized dealer 认可交易商 [HILK`@@  
authorized financial institution 认可财务机构 Uy?jVPL  
authorized fund 认可基金 &A0OYV3i.  
authorized fund house 获授权的基金公司；认可基金公司 W==~9  
authorized institution 认可机构 l2 .S^S  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Aw#<:6-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Bj@>iw?g'  
authorized insurer 获授权保险人；获认可承保人 *vb"mB  
authorized investment 特准投资项目 hYJzF.DW<$  
authorized person 获授权人 ]+D@E2E
 
authorized representative 获授权代表 *ID=X!v  
authorized share capital 法定股本 N~)-\T:ap  
automated quotation system 自动报价系统 JS/'0.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] v=llg ^  
自动交易系统〔香港期货交易所有限公司〕 xw#CwMbbi  
automatic adjustment mechanism 自动调整机制 }5 rR^ryA  
automatic adjustment system 自动调整系统 &4?&tGi  
Automatic Clearing House 自动票据交换所 s)-oCT$[  
automatic exchange rates accumulation system 自动化汇率累集系统 9?l a5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 5JzvT JMx  
automatic teller machine [ATM] 自动柜员机 }*:3]  
autopay 自动转帐 m+c-"arIpA  
available assets 可用资产 EFX2>&mWo8  
available fiscal reserve 现存财政储备 hP6f  
available profit 可用利润 Df6
i*Ko|  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;.}L#'0j  
average 平均；平均数；海损 im>(^{{r&  
average basic salary 平均基本薪金 ~` tuPk~l  
average consumer expenditure 平均消费开支；一般消费开支 | eBwcC#^  
average cost 平均成本 u BEwYQB  
average cost of land production 增辟土地平均成本 ^'X I%fEf  
average daily turnover 平均每日成交额
#NM)  
average daily wage rate 平均每日工资率 {ZeY:\G~  
average expenditure pattern 平均开支模式 -`L`kL<  
average growth rate 平均增长率 Y|tHU'x  
average net fixed assets 固定资产平均净值 dseI~}  
average of relatives 相对价格平均数 L)'G_)Sl  
average price 平均价格 w.m8SvS&b  
average propensity to consume 平均消费倾向；一般消费倾向 ?|M-0{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 +<bj}"  
average rate 平均率 un "I  
average revenue 平均收入；平均收益 bDl:,7;  
average stock 平均库存；平均存货 +#IUn
  
average yearly rent 平均年租 K,S4  
avoidance of double taxation 避免双重课税 =R5W KX  
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 *BKD5EwS  
Iy)1(upM  
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