一些有用的会计术语(也不知道发的地方对不对)A

A: .*!#98pT  
A share Ａ股；甲类股份 e\9g->D
Us  
abatement of tax 减税；减扣免税额 _!!}'fMC  
ABN AMRO Bank N.V. 荷兰银行 ^=0
$  
above-the-line expenditure 线上项目支出；经常预算支出 ] H&c'  
above-the-line receipt 线上项目收入；经常预算收入 C(o.Cy6  
ABSA Asia Limited 南非联合亚洲有限公司 8%ik853`  
absolute change 绝对数值变更 mM5|K@0|  
absolute expenditure 实际开支 nJT4w|Yx  
absolute guideline figure 绝对准则数字 ^i'y6J  
absolute interest 绝对权益 K%gP5>y*9>  
absolute order of discharge 绝对破产解除令 d0 -~|`5  
absolute profit margin 绝对利润幅度 HH8;J66I&  
absolute value 实值；绝对值 HE;V zR  
absolutely vested interest 绝对既得权益 ZXt?[Ll  
absorbed cost 已吸收成本；已分摊成本 C),7- ?  
absorption 吸收；分摊；合并 a4&:@`=  
absorption rate 吸收率；摊配率；分摊率 nm@']  
ACB Finance Limited 亚洲商业财务有限公司 EgNH8i  
acceptable form of reciprocity 合理的互惠条件 `c(\i$1JY)  
acceptable rate 适当利率；适当汇率 q (>c`5  
acceptance agreement 承兑协议 L2fVLKH  
acceptance for honour 参加承兑 O-PdM`mqW  
acceptor 承兑人；接受人；受票人 [bjN f2  
acceptor for honour 参加承兑人 xo  Gb  
accident insurance 意外保险 J#aVo&.Y  
Accident Insurance Association of Hong Kong 香港意外保险公会 <MdGe1n  
accident insurance scheme 意外保险计划 #hJQbv=B"  
accident year basis 意外年度基准 bRPO:lAy  
accommodation 通融；贷款 =nU/ [T.  
accommodation bill 通融票据；空头票据 !;dSC<  
accommodation party 汇票代发人 FP@qh  
account balance 帐户余额；帐户结余 \84v-VK  
account book 帐簿 i8~$o:&HT  
account collected in advance 预收款项 \H4U8)l  
account current book 往来帐簿 xU}M;4kH~  
account of after-acquired property 事后取得的财产报告 73 V"s  
account of defaulter 拖欠帐目 }Hy ~i  
account payable 应付帐款 PZ,z15PG]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >uy%-aXiVa  
account receivable 应收帐款 P`TIaP9%E  
account receivable report 应收帐款报表 +xj "hX>3  
account statement 结单；帐单；会计财务报表 mp\%M 1<  
account title 帐户名称；会计科目 c+2%rh1  
accountant's report 会计师报告 %idk@~HCg  
Accountant's Report Rules 会计师报告规则 0@pu@DP~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i:Y\`J  
Accounting Arrangements 《会计安排》 |RhM| i  
accounting basis 会计基础 Sj-[%D*  
accounting by Official Receiver 破产管理署署长呈交的帐目 IU!Ht>  
Accounting Circular 《会计通告》 kus}WJ  
accounting class 会计类别 `,Orf ZMb  
accounting date 记帐日期；会计结算日期 64U6C*w+  
accounting for money 款项核算 >85zQ 1aL  
Accounting Officer 会计主任 ?QpNjsF  
accounting period 会计报告期；会计期 HY)ESU !  
accounting policy 会计政策；会计方针 mqFq_UX/T  
accounting practice 会计惯例 ;&f1vi4  
accounting principle 会计准则 1R*=.i%W  
accounting record 会计记录 6D/'`  
accounting report 会计报告 Hk;-5A|9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 q`Q}yE>9  
Accounting Society of China 中国会计学会 Y~qb;N\  
accounting statement 会计报表 E4HU 'y~  
accounting system 会计制度；会计系统 &q>zR6jne  
accounting transaction 会计事项；帐务交易 Q$a  
accounting treatment 会计处理 ^8K/xo-  
accounting year 会计年度 H+l,)Se  
accretion 增值；添加  t;47(U  
accrual 应计项目；应累算数目 #C*&R>IvY  
accrual basis 应计制；权责发生制 C_->u4-  
accrual basis accounting 应计制会计；权责发生制会计 S%l:kKD  
accrue 应累算；应计 R1%y]]*-P  
accrued benefit 应累算利益 >ttuum12w  
accrued charges 应计费用 Acu@[I^  
accrued cumulative preference share dividend 应累算的累积优先股股息 pn\V+Rg'  
accrued expenses 应累算费用 1`-r#-MGG  
accrued interest payable 应付利息；应计未付利息 u^4h&fL  
accrued interest receivable 应收利息；应计未收利息 mX\ ;
oV!  
accrued right 累算权益 B9M>e'H%<  
accruing profit 应累算的利润 z~Na-N  
accumulated fiscal reserve 累积财政储备 N
:W9},  
accumulated profit 累积利润；滚存溢利 p2d\ZgWD=)  
accumulated reserve 累积储备 ZK!A#Jm{  
accumulation of surplus income 累积收益盈余 4%_M27bu[  
acquired assets 既得资产 R^8{bP  
acquisition 收购；购置；取得 X9XI;c;b-
 
acquisition cost 购置成本 [,g~m9  
acquisition expenses 购置费用 sN/+   
acquisition of 100% interest 收购全部股权 l
[%lE  
acquisition of control 取得控制权 `# ^0cW  
acquisition of fixed assets 购置固定资产 QxpKX_@Q5  
acquisition of shell “买壳” kso*}u
h0  
acquisition price 收购价 gx;O6S{  
act of God 天灾 (lWq[0^N  
acting partner 执事合伙人 PW)aLycPK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =~|:t&v=c  
active partner 积极参与的合伙人 x-_vl 9P)  
active trading 交投活跃 cm@;*  
actual circulation 实际流通 %l$W*.j|;  
actual cost 实际成本 91d },Mq:  
actual expenditure 实际开支；实际支出 p;%<mUI  
actual income 实际入息；实际收入；实际收益 :
6Pad  
actual market 现货市场  CL3xg)x6  
actual price 现货价；实际价格 kGHC]Fb)  
actual profit 实际利润 |_zO_Frtp  
actual quotation 实盘；实际价位；实际报价 bd\=h1  
actual year basis 按实际年度计算 O#_x)13  
actuals 实货 ([LIjaoi  
actuarial investigation 精算调查 ^:cRp9l"7  
actuarial principle 精算原则 -cfx2;68  
actuarial report 精算师报告 MCYl{uH!  
Actuarial Society of Hong Kong 香港精算学会 JwP:2-o  
actuarial valuation 精算师估值 Yx%bn?%;&  
actuary 精算师 oNYZIk:  
ad referendum agreement 暂定协议；有待覆核的协定 (?Q|s,  
ad valorem duty 从价税；按值征税 r<yhI>>;<  
ad valorem duty system 从价税制 PRr*]$\&Mj  
ad valorem fee 从价费 fL6e?\Pw  
ad valorem tariff 从价关税 ?[TW<Yx  
additional allowance 额外免税额 p538r[f<  
additional amount for unexpired risk 未过期风险的额外款额 DTY<0Q.  
additional assessable profit 补加应评税利润 FvXqggfGv  
additional assessment 补加评税 j _ ;fWBD:  
additional commitment 额外承担 z<n-Gzwk  
additional commitment vote 额外承担拨款 tXq)nfGe{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wE Qi0!  
additional dependent parent allowance 供养父母额外免税额 FPv"N'/  
additional provision 额外拨款 &jf7k <^  
additional stamp duty 附加印花税 )=_ycf^MC  
additional tax 补加税罚款；补加税款 Y&f\VNlT  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #`ejU&!6  
adjudged bankrupt 被裁定破产 :zp`6l  
adjudicated bankrupt 裁定破产人 JN[0L:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .v])S}K  
adjudication of bankruptcy 裁定破产；宣告破产 _\zQ"y|G  
adjudication of insolvency 裁定无力偿还债务 {fz$Z!8-  
adjusted actual 经调整的实数；调整后的实数 -%m3-xZA  
adjusted current assets 经调整的流动资产；调整后的流动资产 >K)2NLW\xA  
adjusted figure 经调整的数字；调整后的数额 I=rwsL  
adjusted liabilities 经调整的负债；调整后的负债 vsMmCd)7U  
adjusted loss 经调整的亏损；调整后的亏损  (^: p  
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 Pe$6s:|NS  
adjusted profit 经调整的利润；调整后的利润 o"q+,"QL  
adjusted surplus 经调整的盈余额；调整后的盈余额 S`=WF^  
adjusted value 经调整的价值；调整后的价值 K
&_Uk548  
adjustment 调整；修订；理算〔保险〕 k<Sl1vK  
adjustment centre 调剂中心 xJhU<q~?  
adjustment lag 调整过程的时间差距；调整时差 (Hp'B))2  
adjustment mechanism 调整机制 .+.j*>q>u  
adjustment of loss 亏损调整 {j SmoA  
adjustment process 调整过程；调整程序 hIU(P Dl4  
adjustment range 调整幅度 R7_VXvm>z  
administered exchange rate 受管制汇率 P&=lV}f  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 npH?4S-8G  
administration expenses 行政费用 aC^$*qN-)  
administration fee 手续费；行政费 ~]fJ
lfR*  
administration in bankruptcy 破产管理 YpmYxd^  
administration order 遗产管理令 k`VM2+9h'^  
administrator 管理人；遗产管理人 $c9k*3{<+A  
administrator of the estate 遗产管理人 Tlsa%pn  
admission of debt 债项承认书 %oof}=MxCL  
admission of proof 接纳债权证明 mP^SS Je  
advance 放贷款项；垫付款项；预支款项；预付款项 5Ec/(-F  
advance account 暂支帐目；预付款帐户 0(\+-<  
advance compensation 预付补偿金 ?IW_O~Js  
advance from shareholder 股东垫款 T|){<  
advance pending reimbursement 预支以待日后付还 6X_\Ve  
advanced economy 先进经济体系 PHra+NY#A  
advancement 预付；预付财产 j]5WK_~M  
advances warrant 垫款令 ZFxLBb:  
advancing 贷出 zx%X~U  
adverse balance 逆差 Vfs$VY2.  
adverse exchange 逆汇 PkUd~c  
advertisement addressed to shareholders 在报章刊登的致股东通告 IVjU`ij  
advice for collection 托收通知书 7@;">`zvm  
advice of drawing 提款通知书；汇票通知书 K4%/!`  
advice of payment 付款通知 NiSO'=y$n  
Advisory Committee [Securities and Futures Commission] |:[9O`U)s  
谘询委员会〔证券及期货事务监察委员会〕 Zi ESlf$  
Advisory Committee on Diversification 经济多元化谘询委员会 |a(fejO3  
affidavit 誓章；遗产申报誓章 ?IhB-fd>@  
affidavit of no receipt 述明无收款的誓章 Sc$UZ/qPT  
affiliate 联号；联营公司；附属公司 $g\&5sstE  
affiliated company 附属公司；联号；联营公司 ]z ==  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]r/^9XaqtA  
affordability 负担能力 d7Ro}>lp  
African Development Bank [AfDB] 非洲开发银行 Xu}U{x>  
after-acquired property 事后取得的财产 GjT#%GBF  
after-hours dealing 市后交易 FN87^.^2S  
after-tax profit 税后盈利；税后利润；税后溢利 *@S@x{{s  
agency agreement 代理协议 ^vni&sJ  
agency expenses 代理机构的开支 }DjYGMrTB  
agency fee 代理费 0^l%j8/  
Agency Law 《代理法》 WlVl[/qt  
agent 代理人；承销人 pGGmA;TC1  
agent of company 公司代理人 ?S[Y:<R{:  
agent's fee 代理人费；经纪费 *3+-W  
aggregate 总计；总数；总体数字 ,/2LY4` 5  
aggregate amount 总款额；总额 `jsEN ;<  
aggregate assets and liabilities 总体资产与负债 dE(tFZx  
aggregate at constant price 按固定价格计算的总体数字 H[WQ=){  
aggregate demand 总需求 lj[,|[X7`  
aggregate gross position 总持仓量 M\oVA=d\0  
aggregate limit 总限额 ?dq#e9  
aggregate of salaries tax 合计薪俸税 dt,3"J  
aggregate performance 总体表现；总体业绩 M]rO;^;6?  
aggregate supply 总体供应 W`)<vGn=Y  
aggregate surplus 总盈余 gPXa>C  
aggregate total 整体总额 2U$"=:Cf  
aggregate value 总值；合计价值 j,-C{ K  
aggregated basis 合计基准 /iQ(3
F  
aggregated net chargeable income 合计应课税入息实额 m VxO$A,  
aggregation 合并计算；合计；总和 {^ec(EsO#  
aggregation of incomes of husband and wife 夫妇入息合并计算 k$7Z^~?Fz  
aggregation of property 财产的总和 *dsX#Iz  
agio 差价；贴水 1y5Ex:JVZT  
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》 ~(X(&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment I0Ia6w9  
《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》 ?ny=  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment HZjf
`eM,  
《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》 S\ ,mR4:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4_=Ja2v8;`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !]koSw}  
agreement for a settlement 授产协议 @F5f"8!.\  
agreement for assignment 转让协议 <nHkg<O6Y  
agreement for sale 售卖协议；买卖协议 t#wmAOW  
agreement for sale and purchase 买卖协议 yI;"9G  
agreement for the payment of interest 支付利息协议 6d|q+]x_n  
agreement for the repayment of money 还款协议 5LW}h^N  
agreement of reinsurance 再保险协议 ! fl4"  
Agricultural Bank of China 中国农业银行 :1wrVU-?h  
air passenger departure tax 飞机乘客离境税 ;y>a nE}n{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ql{_%x?  
airport tax 机场税 L8$1K&!  
alcohol duty 酒精税 Ib`-pRU;  
alienation 让与；让渡；转让 yi6N-7  
alimony 生活费；赡养费 `wz[='yM  
All Ordinaries Index [AOI] 所有普通股指数 pmc=NTr&<  
all risks 全险；综合险 /n5n )P@L  
All Sales Record for Stock Market 《股票市场成交报告》 u?H 2%hD  
Allied Capital Resources Limited 新联财务有限公司 DDd/DAkCX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 })F*:9i*  
allocation letter 拨款信件 1=VJ&D;  
allocation of fund 分配款项；预留款项 6^F'|Wh  
allocation of profit 利润分配；溢利分配
kdrod[S  
allocation warrant 拨款令 1%
~ZRmd e  
allotment 分配；配股 '+y_\  
allotment notice 股份配售通知；配股通知 wa09$
4>_w  
allotment of shares 股份分配 4B[D/kIg  
allowable 可获宽免；免税的 zc+@lJy  
allowable business loss 可扣除的营业亏损 J%rP$O$  
allowable expenses 可扣税的支出 XEH}4;C'{  
allowance 免税额；津贴；备抵；准备金 +Ic ~ f1zh  
allowance for debts 债项的免税额 k5BXirB  
allowance for depreciation by wear and tear 耗损折旧免税额 3'I^lc  
allowance for funeral expenses 殡殓费的免税额 !u|Tu4G^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lU4}B`#"v  
allowance for repairs and outgoings 修葺及支出方面的免税额 PS>x,T  
allowance to debtor 给债务人的津贴 RYR-K^;R  
alteration of capital 资本更改 y-aRXF=W  
alternate trustee 候补受托人 ^>c8t_RG  
amalgamation 合并 F`+\>ae$h  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hsNWqk qys  
ambit of charges 征税范围；收费范围 J ++v@4Z  
amended valuation 经修订的估值 Qst$S}n  
American Commodities Exchange 美国商品交易所 oF:v JDSS  
American Express Bank Limited 美国运通银行 X]j)+DX>  
American Stock Exchange 美国证券交易所 _F(P*[[&  
amortization 摊销 Nn6S 8kc  
amount due from banks 存放银行同业的款项 ,J=P,](  
amount due from banks abroad 存放海外银行同业的款项 hwnJE958L  
amount due from holding companies 控股公司欠款 YlK7;yrq(  
amount due from local banks 存放本港银行同业的款项 p3951-D  
amount due to banks 银行同业的存款 FiAY\4  
amount due to banks abroad 海外银行同业的存款 .K8w8X/3  
amount due to holding companies 控股公司存款 Sb&lhgW]c  
amount due to local banks 本港银行同业的存款 )]6hy9<  
amount due to outport banks 外埠银行同业的存款 8/%6@Y"Y*  
amount for note issue 发行纸币的款额 :py\|  
amount of bond 担保契据的款额 !7p}C-RZp  
amount of consideration 代价款额 2b@tj 5  
amount of contribution 供款数额 |F$BvCg  
amount of indebtedness 负债款额 ,_v|#g@{  
amount of principal of the loan 贷款本金额 n.6
T OF  
amount of rates chargeable 应征差饷数额 `FF8ie8L  
amount of share capital 股本额 D)b}f`  
amount of sums assured 承保款额 ,^s0</ve  
amount of variation 变动幅度 _r Y,}\  
amount of vote 拨款数额 E9fxjI%1  
amount payable 应付款额 Gs0H@  
amount receivable 应收款额 %/9;ZV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R`'1t3p0i  
analysis 分析 \}*k)$
r  
ancillary risk 附属风险 - xm{&0e)  
annual account 周年帐目；周年帐目报表；年度决算；年结 dbdM"z4  
annual accounting date 年结日期 $hrIO+  
annual allowance 每年免税额；年积金；年度津贴；年津 w`HI]{hE~N  
annual balance 年度余额 Z9`TwS@x[  
annual disposable income 每年可动用收入 ~W0(1# i  
annual estimates 周年预算 [j,txe?n  
annual fee 年费 #&.
]" d  
annual general meeting 周年大会 &p(0K4:  
annual growth rate 年增率；每年增长率 vRQOs0F;  
annual long-term supplement 长期个案每年补助金 K|S:{9Q  
annual pensionable emolument 可供计算退休金的年薪 TV59(bG.2  
annual report 年报 s<QkDERMX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^V*-1r1  
annual return 周年报表；周年申报表；每年报税表格 0?Q_@Y  
Annual Return Rules 《周年报表规则》 "?}uQ5f  
annual review of consumer prices 每年消费物价回顾 _ Y2 U7W  
annual roll-forward basis 逐年延展方式 `u'bRp  
annual salary 年薪 AC%JC+  
annual statement 年度报表；年度决算表 MHj,<|8Q  
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 |pZUlQ
bb  
annuitant 年金受益人 Td\o9
 
annuity 年金 O'*@ Ytn  
annuity contract 年金合约 4\ot
q%Y  
annuity on human life 人寿年金 0$.m_0H  
antecedent debt 先前的债项 T<b+s#n4  
ante-dated cheque 倒填日期支票 []kN16F  
anticipated expenditure 预期开支 AIijCL  
anticipated net profit 预期纯利 T)~9Wac  
anticipated revenue 预期收入 -~f511<  
anti-inflation measure 反通货膨胀措施 *Ust[u  
anti-inflationary stance 反通货膨胀立场
B~o-l*  
apparent deficit 表面赤字 !p"aAZT7sq  
apparent financial solvency 表面偿债能力 _`-1aA&n~  
apparent partner 表面合伙人 l1=JrpCan  
application for personal assessment 个人入息课税申请书 d' >>E  
application of fund 资金应用 gN6rp(?y  
application to release as liquidator and to destruct the books of accounts and documents X"MU3]  
申请免除清盘人职务及毁灭帐簿与文件 ->{d`-}m'  
appointed actuary 委任精算师 <W)u{KS#TY  
appointed auditor 委任核数师；委任审计师 x*XH]&V  
appointed trustee 委任的受托人 wE\3$ s/{D  
appointer 委任人 ksR1kvTm  
apportioned pro rata 按比例分摊 eet Q}]  
apportionment 分配；分摊 DPn=n9n2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d4?d4;{  
apportionment formula 分摊方程式 Mz]:}qmFA  
apportionment of estate duty 遗产税的分摊 5sO@OV\ y  
appraisal 估价；评估 cgu~  
appreciable growth 可观增长 Y4.Eq+$gh  
appreciable impact 显着影响 GwU?wIIj^  
appreciable increase 可观增长 9O*_L:4o  
appreciation 增值；升值 H].y w9  
appreciation against other currencies 相对其他货币升值 $(pF;_W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ; 0v>Rfa  
appreciation tax 增值税 | tQ
iFC  
appropriation 拨款；拨用；拨付 fnKY1y]2+  
appropriation account 拨款帐目 =3~/:8o  
Appropriation Bill 拨款法案 6.1)IQkO  
appropriation-in-aid system 补助拨款办法 u"xJjS  
approved assets 核准资产 po9 9 y-  
approved basket stock 认可一篮子证券 Z)9g~g94  
approved budget 核准预算 {XurC}#\  
approved charitable donation 认可慈善捐款 R<ND=[}s  
approved charitable institution 认可慈善机构 Bf`9V713  
approved currency 核准货币；认可货币 =WZqQq{  
approved estimates 核准预算 w~R`D  
approved estimates of expenditure 核准开支预算 07g':QU@
 
approved overseas insurer 核准海外保险人 [4&
#*@  
approved overseas trust company 核准海外信托公司 eW'2AT?2H%  
approved pooled investment fund 核准汇集投资基金 B?rSjdY4  
approved provident fund scheme 认可公积金计划 qml2XJ>  
approved provision 核准拨款 BQ</g* $;  
approved redeemable share 核准可赎回股份 `/&SxQB<  
approved regional stock 认可地区性证券 Z;Rp+X  
approved retirement scheme 认可退休金计划 G2{O9  
approved subordinated loan 核准附属贷款 [%A4]QzWh  
arbitrage 套戥；套汇；套利 ?(6mVyIe  
arbitrageur 套戥者；套汇者 C#V ~Y  
arbitrary amount 临时款项 /Dtd#OAdr  
arrangement 措施；安排；协定 \VMD$zZx  
arrears 欠款 Ty(@+M~-  
arrears of pay 欠付薪酬 4674SzL  
arrears of revenue 逾期未收税款；逾期未收的帐项 )jrT6x^IB  
articles of association 组织章程；组织细则；组织章程细则 t+r:"bb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v
a|*c22;|  
ascertainment of profit 确定利润 Q?t^@  
"Asia Clear" “亚洲结算系统” 2I1uX&g  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 NG&_?|OmV  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 P>Euq'ajX  
Asian Development Fund [ADF] 亚洲发展基金 S"mcUU}}  
Asian dollar bond 亚洲美元债券 `fXyWrz-k  
Asian dollar market 亚洲美元市场 %?C8mA'w  
Asian dollar rate 亚洲美元利率 J<gJc*Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 h&3YGCl  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 X.F^$  
asked price 沽盘；喊价；索价；卖方报价 %#L]]-%  
assessable income 应评税入息 2?C`4AR[2H  
assessable loss 应评税亏损 3VnQnd E  
assessable profit 应评税利润 |%a4`
w  
assessable value 应评税值 X@)z8
0  
assessed profit 估定利润 \<0B1m  
assessed value 经评估价值 y4:H3Sk  
assessment 评税；评定；估价；评税单 w9RS)l2FQ  
assessment number 评税编号；估价编号 5qUTMT['T  
assessment of additional tax 补加税评税 ^vs=f95  
assessment of performance 业绩评估；实绩评价 ^-CINt{O  
Assessor 评税主任 f ).1]~  
asset price bubbles 资产价格泡沫 )
py{\r9X  
asset-backed securities 具资产保证的证券 }V;+l8  
assets accretion 资产增值 3l<S}k@M)  
assets and liabilities 资产与负债 22P$ ~ch  
assets betterment statement 资产递增表；资产改进表 KfCoe[Vv  
assets lending 实物放款；有抵押贷款 5BkV aF7Th  
assets of the company passing on the death 死者去世时转移的公司资产 *1Z5+uVT[  
assets pledged as security for liabilities 用作负债抵押的资产 y7i%W4  
assets portfolio 资产投资组合 FSuAjBl0-  
assets price 资产价格 6pOx'u>h+  
assets quality 资产质素 nnb8Gcr  
assets realization 资产变现 mnk"Vr` L  
assets refinancing arrangement 资产再集资安排 gnp~OVDqfL  
assets securitization 资产证券化 ^[-el=oKn0  
assets situated outside Hong Kong 在香港以外地方的资产 ;8S/
6FI  
assets stripping 削减资产；拆卖资产 >N\0"F7.  
assets value 资产值 &M/0g]4p  
assignee 承让人 kU-t7'?4  
assignment 转让；转让书；转让契 l=N2lHU  
assignment of interest 权益转让 raVA?|'g~  
assignment of letters patent and trade mark 专利证书及商标转让 D0(xNhmKz  
assignment of property 物业转让；物业转让书 FOwDp0
 
assignment right 转让权 (R~]|?:wt  
assignor 转让人 e6B{QP#jq  
associate 有联系的人；有关连人士；相联者；合伙人；联系人  8@{OR"Ec  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 kPBV6+d~  
associate member 附属会员 {K{EOB_u  
associated body corporate 相联法人团体 Xd E`d.  
associated company 相联公司；联属公司 Rd7_~.Bo  
associated corporation 相联法团 d%I"/8-J  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] C9DJO:f.2y  
公认会计师公会〔英国〕 H2xeP%;$  
Association of Futures Exchange Brokers 香港期货经纪协会 o`zr>  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :!;'J/B@..  
association of underwriters 承保人组织 . #Z+Z  
assumption of control 接管 R:JX<Ba  
assurance 担保；保险；转易；转易书 Ll4bdz,  
assurance of interest 权益的转易 C'=k&#<-  
at 19XX price 按一九ＸＸ年价格计算 {y]mk?j  
at a discount 按赔价计算；按贴水价格计算；打折扣 %S` v!*2  
at a premium 按溢价计算；按升水价格计算 YJS{i  
at call 通知付款；按通知 oBq 49u1  
at constant market price 按固定市价计算 q{2I_[p  
at constant price 按固定价格计算 }ZSQ>8a  
at cost 按成本计算 49Df?sx  
at current market price 按当时市价计算；按现时市价计算 MaBYk?TR~  
at current price 按当时价格计算；按现时价格计算 vkS)E0s  
at factor cost 按要素成本计算；按生产要素成本计算 `I$<S(h7  
at money-of-the-day price 按付款当日价格计算 1QZ&Mj^
^  
at or better 按指定或较佳价位〔买卖指令〕 +t4BQf  
at par 按面值计算；平价 {k.MS-q  
at sight 见票即付 iz(u=/*\  
at the close 按收市盘 0yx3OY  
at the opening 按开市盘 KD1=Y80P  
attestation 见证；见证条款 =ItkFjhBc  
at-the-money option 平价期权 z)XRx:YU;$  
attorney 受权人；受托代表人 < _$%@4 L  
attornment 新拥有人承认书 bk<\ujH  
attributable profit 可归属利润 Bx"7%[  
attributable share value 可归属股份价值 t#nn@Yf  
Auckland Stock Exchange 奥克兰证券交易所 LNl#h  
auction 拍卖 3QSZ ZJ  
auctioneer 拍卖商 xt'tL:d  
audit 审计；核数 o47r<>t  
Audit Commission 审计署 RO0>I8c1c  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3Y)PU=  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 S0g'r !;6  
audit review 帐目审查 @ DZD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O9'x-A%  
audited account 审计帐目；经审计的帐目 IvpcSam'  
audited annual account 经审计的周年帐目 ;Zj]~|  
audited balance sheet 经审计的资产负债表 +9O5KI?P  
auditor 核数师；核数主任；审计师 { 74mf'IW  
auditor's certificate 核数师证明书；审计师证明书 7:]Pl=:X  
auditor's report 核数师报告；审计师报告 J`IDlGFYp  
Aussie bond 澳元债券 G a;.a  
austerity budget 紧缩预算 M L7\BT  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Ov-b:lH  
Australia All Ordinaries Index 澳洲所有普通股票指数 '6$*YN&5  
Australian Dollar [AUD] 澳元 ODc9r }
 
Australian Options Market 澳大利亚期权市场 ;o/>JHGj  
Australian Securities Commission 澳洲证券事务监察委员会  Pi%%z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 B,z<%DAE  
Australian Stock Exchange 澳大利亚证券交易所 >vrxP8_  
Austrian Schilling [ATS] 奥地利先令 zJ+8FWy:S  
authentication 认证；鉴证 ,U)"WLmY  
authority to purchase 委托购买证；委购书 Kx"<J@  
authorization 认可；核准；授权；授权书 SxyONp.$\  
authorization by direction 指示授权 &2-L.Xb  
authorization by instruction 指令授权 ,:Vm6u!  
authorization by warrant 令状授权 :RSz4   
authorization of unit trust 单位信托的认可
EA.D}XC  
authorized agent 指定代理人 4GG>!@|  
authorized capital 法定资本 C=uZ1xg*,  
authorized clerk 出市员 1tCQpf  
authorized dealer 认可交易商 <)g8yA
  
authorized financial institution 认可财务机构 <J(sR  
authorized fund 认可基金 h0?2j)X_  
authorized fund house 获授权的基金公司；认可基金公司 jNwjK
0?  
authorized institution 认可机构 /$n ~lf  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 e98lhu"|H  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !KKT[28v  
authorized insurer 获授权保险人；获认可承保人 m6eZ_&+u  
authorized investment 特准投资项目 q0%  
authorized person 获授权人 wn Y$fT9  
authorized representative 获授权代表 D7]#Xk2  
authorized share capital 法定股本 _$<Gyz*  
automated quotation system 自动报价系统 U%7i=Z{^Ks  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5`~mmAUk;`  
自动交易系统〔香港期货交易所有限公司〕 8$|8`;I(  
automatic adjustment mechanism 自动调整机制 %xwIt~Y  
automatic adjustment system 自动调整系统 )Fd HV;K  
Automatic Clearing House 自动票据交换所 rQ4*k'lA:  
automatic exchange rates accumulation system 自动化汇率累集系统 4fh^[\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0s#vwK13  
automatic teller machine [ATM] 自动柜员机 }MR1^  
autopay 自动转帐 7;.xc{  
available assets 可用资产 -Z4{;I[Q@  
available fiscal reserve 现存财政储备 +u@aJ_^
 
available profit 可用利润 gADmN8G=  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 .*=]gZ$IE  
average 平均；平均数；海损 NT%W;)6m9  
average basic salary 平均基本薪金 :J}t&t  
average consumer expenditure 平均消费开支；一般消费开支 z sQo$p  
average cost 平均成本 i$^)UZJ&0  
average cost of land production 增辟土地平均成本 C0.'_  
average daily turnover 平均每日成交额 eZ a:o1y  
average daily wage rate 平均每日工资率 qLncn}oNM  
average expenditure pattern 平均开支模式 %zC[KE*~  
average growth rate 平均增长率 IM=bK U  
average net fixed assets 固定资产平均净值 0Q1FL MLV  
average of relatives 相对价格平均数 @RD+xYm  
average price 平均价格 #5sD{:f`  
average propensity to consume 平均消费倾向；一般消费倾向 bLz*A-  
average propensity to save 平均储蓄倾向；一般储蓄倾向 kH*Pn'  
average rate 平均率 3`hUo5
K  
average revenue 平均收入；平均收益 >idBS  
average stock 平均库存；平均存货 ezhDcI_T  
average yearly rent 平均年租 KDi|(  
avoidance of double taxation 避免双重课税 |( (zTf  
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 78n=nHS  
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