一些有用的会计术语(也不知道发的地方对不对)A

A: (\#j3Y)r  
A share Ａ股；甲类股份 rJD>]3D5p  
abatement of tax 减税；减扣免税额 E$*I.i
_m  
ABN AMRO Bank N.V. 荷兰银行 &<k)W  
above-the-line expenditure 线上项目支出；经常预算支出 F0]= z-  
above-the-line receipt 线上项目收入；经常预算收入 E70
 
ABSA Asia Limited 南非联合亚洲有限公司 NAHQ:$  
absolute change 绝对数值变更 Xs*~[k'  
absolute expenditure 实际开支 Mx0c #d.  
absolute guideline figure 绝对准则数字 7ugmZO}lL  
absolute interest 绝对权益 @
^#y23R U  
absolute order of discharge 绝对破产解除令 u.$.RkNMQ  
absolute profit margin 绝对利润幅度 B% BO  
absolute value 实值；绝对值 kRZ(
 
absolutely vested interest 绝对既得权益 !X*L<)=nh  
absorbed cost 已吸收成本；已分摊成本 rDm>R
m=  
absorption 吸收；分摊；合并 cb|`)"<HN  
absorption rate 吸收率；摊配率；分摊率 K)@]vw/\  
ACB Finance Limited 亚洲商业财务有限公司 H;Z{R@kf  
acceptable form of reciprocity 合理的互惠条件 CM8WI~  
acceptable rate 适当利率；适当汇率 i8u9~F  
acceptance agreement 承兑协议 R+rHa#M_  
acceptance for honour 参加承兑 l AE$HP'o  
acceptor 承兑人；接受人；受票人 *slZ17xg  
acceptor for honour 参加承兑人 bAt!9uFn  
accident insurance 意外保险 u;1#eP\;  
Accident Insurance Association of Hong Kong 香港意外保险公会 '^lrGO6 z7  
accident insurance scheme 意外保险计划 d<fS52~l  
accident year basis 意外年度基准 hW _NARA  
accommodation 通融；贷款 +1F@vag7  
accommodation bill 通融票据；空头票据 li,kW`j+t  
accommodation party 汇票代发人 eAm7*2  
account balance 帐户余额；帐户结余 &Lk@Xq1  
account book 帐簿 Sg')w1  
account collected in advance 预收款项 [uZU p*.V  
account current book 往来帐簿 />.&  
account of after-acquired property 事后取得的财产报告 UyTq(7uo  
account of defaulter 拖欠帐目 t[)z/[m  
account payable 应付帐款 &> }MoB  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )<IbQH|_  
account receivable 应收帐款 =:o)+N
E  
account receivable report 应收帐款报表 'HPw5 L  
account statement 结单；帐单；会计财务报表 #d(6q$IE  
account title 帐户名称；会计科目 XlDVJx<&J  
accountant's report 会计师报告 # |w,^tV  
Accountant's Report Rules 会计师报告规则  p^\>{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 H*;J9{  
Accounting Arrangements 《会计安排》 - stSl*  
accounting basis 会计基础 ur9-F^$  
accounting by Official Receiver 破产管理署署长呈交的帐目 !Z<Z"R/  
Accounting Circular 《会计通告》 w[:5uo(  
accounting class 会计类别 ~O|j*T  
accounting date 记帐日期；会计结算日期 tJ2l_M^  
accounting for money 款项核算 qt/"$
6]%  
Accounting Officer 会计主任 <$,iYx  
accounting period 会计报告期；会计期 8t9sdqM/C  
accounting policy 会计政策；会计方针 E5-8tHV   
accounting practice 会计惯例 r(%#@?&  
accounting principle 会计准则 ax7ub  
accounting record 会计记录 :t^=~xO9  
accounting report 会计报告 !OC?3W:^_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |) THuE(  
Accounting Society of China 中国会计学会 G'}%m;-mt  
accounting statement 会计报表 |;9OvR> A  
accounting system 会计制度；会计系统 2!{CNt.-  
accounting transaction 会计事项；帐务交易 ^=.|\ YM  
accounting treatment 会计处理 LvhF@%(9J  
accounting year 会计年度 nLdI>c9R  
accretion 增值；添加 @fbvu_-].  
accrual 应计项目；应累算数目 z4H!b+   
accrual basis 应计制；权责发生制 |VaXOdD`&  
accrual basis accounting 应计制会计；权责发生制会计 HPtaW:J  
accrue 应累算；应计 q+|Dm<Ug  
accrued benefit 应累算利益 $?wX*  
accrued charges 应计费用 tv\P$|LV`8  
accrued cumulative preference share dividend 应累算的累积优先股股息 LW ntZ.  
accrued expenses 应累算费用 ~cU,3g  
accrued interest payable 应付利息；应计未付利息 3Mr)oM<Q  
accrued interest receivable 应收利息；应计未收利息 v\$XhOK  
accrued right 累算权益 tdZ:w  
accruing profit 应累算的利润 [4PG_k[uTJ  
accumulated fiscal reserve 累积财政储备 H)t8d_^|j  
accumulated profit 累积利润；滚存溢利 vA(3H/)-  
accumulated reserve 累积储备 &$< S1  
accumulation of surplus income 累积收益盈余 9~Q.[ A  
acquired assets 既得资产 k3^S^Bv\  
acquisition 收购；购置；取得 *Fp )/Ih  
acquisition cost 购置成本 tGv4 S\  
acquisition expenses 购置费用 ,i,f1XJ|  
acquisition of 100% interest 收购全部股权 aMh
2[I  
acquisition of control 取得控制权 1UxRN7  
acquisition of fixed assets 购置固定资产 > YN<~z-  
acquisition of shell “买壳” Tet,mzVuu  
acquisition price 收购价 YNk?1#k?i  
act of God 天灾 ]*I&104{  
acting partner 执事合伙人 QP[w{T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 CNfeHMT  
active partner 积极参与的合伙人 ^J@Y?CQl\  
active trading 交投活跃 [8O`VSV3  
actual circulation 实际流通 b`18y cVME  
actual cost 实际成本 B5J=q("P  
actual expenditure 实际开支；实际支出 Ler9~}\D  
actual income 实际入息；实际收入；实际收益 sE-"TNONZ  
actual market 现货市场 {.Nt#l  
actual price 现货价；实际价格 0Oe@0L%^3"  
actual profit 实际利润 Z</$~ T  
actual quotation 实盘；实际价位；实际报价 ]UFf-  
actual year basis 按实际年度计算 7NoB   
actuals 实货 0dXZd2oK@  
actuarial investigation 精算调查 6dq5f?w]  
actuarial principle 精算原则 z4_>6sf{  
actuarial report 精算师报告 9K FWa0G  
Actuarial Society of Hong Kong 香港精算学会 L!-T`R8'c  
actuarial valuation 精算师估值 \CU.'|X  
actuary 精算师 -DU[dU*~  
ad referendum agreement 暂定协议；有待覆核的协定 'OkF.bs  
ad valorem duty 从价税；按值征税 CW, Kw  
ad valorem duty system 从价税制 l(%bdy  
ad valorem fee 从价费 spd>.Cm`  
ad valorem tariff 从价关税 >|uZIcs 6  
additional allowance 额外免税额 #}e)*(  
additional amount for unexpired risk 未过期风险的额外款额 } Tp!Ub\Cc  
additional assessable profit 补加应评税利润 O8 k$Uc  
additional assessment 补加评税 #Z (B4YO  
additional commitment 额外承担 DkQy.  
additional commitment vote 额外承担拨款
95?$O~I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 o D:
?fs]  
additional dependent parent allowance 供养父母额外免税额 VY Va8[}  
additional provision 额外拨款 !XzRV?Ih;  
additional stamp duty 附加印花税 =#
n|t[h-  
additional tax 补加税罚款；补加税款 /u>")f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 AdR}{:ia  
adjudged bankrupt 被裁定破产 9M<qk si  
adjudicated bankrupt 裁定破产人 ~qco -b  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 krI<'m;a  
adjudication of bankruptcy 裁定破产；宣告破产 mqw&SxU9  
adjudication of insolvency 裁定无力偿还债务 ] 6M- s  
adjusted actual 经调整的实数；调整后的实数 1Cp5a2{  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^Shz[=fd  
adjusted figure 经调整的数字；调整后的数额 f{k2sU*uBE  
adjusted liabilities 经调整的负债；调整后的负债 q\[f$==p  
adjusted loss 经调整的亏损；调整后的亏损 /< h~d  
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 yC6XO&:g  
adjusted profit 经调整的利润；调整后的利润 ;la(Q~#  
adjusted surplus 经调整的盈余额；调整后的盈余额 l;F3kA  
adjusted value 经调整的价值；调整后的价值 $>]7NT
P  
adjustment 调整；修订；理算〔保险〕 5Y_)%u  
adjustment centre 调剂中心 :hCp@{  
adjustment lag 调整过程的时间差距；调整时差 D~U4K-  
adjustment mechanism 调整机制 %R-"5?eTtu  
adjustment of loss 亏损调整 ]rXRon='  
adjustment process 调整过程；调整程序 s?7g3H5#0k  
adjustment range 调整幅度 IbF[nQ  
administered exchange rate 受管制汇率 Nt'(JAZ;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^)D[ W(*  
administration expenses 行政费用 lLS`Ln)"  
administration fee 手续费；行政费 NuLQkf)  
administration in bankruptcy 破产管理 ORyFE:p$  
administration order 遗产管理令 G>d@lt  
administrator 管理人；遗产管理人 rRly0H  
administrator of the estate 遗产管理人 (7;}F~?h  
admission of debt 债项承认书 PIsMx-i0  
admission of proof 接纳债权证明 W;eHDQ|  
advance 放贷款项；垫付款项；预支款项；预付款项 [8(e`6xePb  
advance account 暂支帐目；预付款帐户 `N]!-=o  
advance compensation 预付补偿金 Ca0~K42~  
advance from shareholder 股东垫款 ^<.mUaP  
advance pending reimbursement 预支以待日后付还
w8%<O^wN,  
advanced economy 先进经济体系 BXnSkT7  
advancement 预付；预付财产 NoV)}fX$X8  
advances warrant 垫款令 y4w{8;Mh  
advancing 贷出 Wg3y y8vIW  
adverse balance 逆差 #\GWYWkR  
adverse exchange 逆汇 8^CL:8lI^\  
advertisement addressed to shareholders 在报章刊登的致股东通告 w|OMT>.  
advice for collection 托收通知书 )lTkqz8v  
advice of drawing 提款通知书；汇票通知书 cX9 !a,  
advice of payment 付款通知 ^Z$%OM,  
Advisory Committee [Securities and Futures Commission] h%8[];*DpN  
谘询委员会〔证券及期货事务监察委员会〕 +DY%Y `0  
Advisory Committee on Diversification 经济多元化谘询委员会 N~=p+Ow[H  
affidavit 誓章；遗产申报誓章 g0:mm,t\  
affidavit of no receipt 述明无收款的誓章 f-E]!\Pg  
affiliate 联号；联营公司；附属公司 w[S2
]<  
affiliated company 附属公司；联号；联营公司 Q"h/o"-h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 mg;+Th&  
affordability 负担能力 C{`+h163\  
African Development Bank [AfDB] 非洲开发银行 )[.FUx  
after-acquired property 事后取得的财产 $8k
c1Q  
after-hours dealing 市后交易 G&I\Za;  
after-tax profit 税后盈利；税后利润；税后溢利 C4H M  
agency agreement 代理协议 y)0r%=  
agency expenses 代理机构的开支 vUk <z*  
agency fee 代理费 5A g4o  
Agency Law 《代理法》 7q&Ru|T33  
agent 代理人；承销人 .z^ePZ|mV  
agent of company 公司代理人 zYvf}L&]h  
agent's fee 代理人费；经纪费 8$xd;+`y'  
aggregate 总计；总数；总体数字 mJ2>#j;5f  
aggregate amount 总款额；总额 Y;O\ >o[  
aggregate assets and liabilities 总体资产与负债 N,0l5fD~T  
aggregate at constant price 按固定价格计算的总体数字 kAsYh4[  
aggregate demand 总需求 f"\G"2C  
aggregate gross position 总持仓量 O8%+5l`T!  
aggregate limit 总限额 JS]6jUB<B  
aggregate of salaries tax 合计薪俸税 b)"bX}  
aggregate performance 总体表现；总体业绩 %SaC[9=?  
aggregate supply 总体供应 6 9_etv  
aggregate surplus 总盈余 A.8{LY;  
aggregate total 整体总额 hsr,a{B%$  
aggregate value 总值；合计价值 NokAP|<y  
aggregated basis 合计基准 3J%(2}{y  
aggregated net chargeable income 合计应课税入息实额 4
E/Q+^?  
aggregation 合并计算；合计；总和 uH!uSB2  
aggregation of incomes of husband and wife 夫妇入息合并计算 JKN0:/t7Q  
aggregation of property 财产的总和 H`odQkZ!  
agio 差价；贴水 9%55R >s$  
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》 `irz'/"p  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Nj4=  
《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》 ,Dd )=  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .
aTu]i3l_  
《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》 p_pI=_:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment YC+}H33  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |3j'HN5S  
agreement for a settlement 授产协议 kcGs2Y_*&  
agreement for assignment 转让协议 hfw$820y[  
agreement for sale 售卖协议；买卖协议 US3rkkgDO  
agreement for sale and purchase 买卖协议 1W*%}!&Gm  
agreement for the payment of interest 支付利息协议 VSns_>o  
agreement for the repayment of money 还款协议 WsO'4
~X9  
agreement of reinsurance 再保险协议 E:'TZ
4Z  
Agricultural Bank of China 中国农业银行 /qM:;:N%
j  
air passenger departure tax 飞机乘客离境税 N.R,[K  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?"-%>y@w  
airport tax 机场税 ElLDSo@WvR  
alcohol duty 酒精税 ^oaFnzJdf  
alienation 让与；让渡；转让 [*^`rQ  
alimony 生活费；赡养费 "O@L IR7
 
All Ordinaries Index [AOI] 所有普通股指数 `L n,qiA  
all risks 全险；综合险 O1!hSu&  
All Sales Record for Stock Market 《股票市场成交报告》 ,tqMMBwC~_  
Allied Capital Resources Limited 新联财务有限公司 WxO2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .H;[s  
allocation letter 拨款信件 UolsF-U}'  
allocation of fund 分配款项；预留款项 qbcaiU`-^"  
allocation of profit 利润分配；溢利分配 r: Ij\YQ  
allocation warrant 拨款令 2GB)K?1M  
allotment 分配；配股 /BeA-\B  
allotment notice 股份配售通知；配股通知 ?5@!r>i=<  
allotment of shares 股份分配 euO!vLdX  
allowable 可获宽免；免税的 B. '&[A  
allowable business loss 可扣除的营业亏损 Ne>yFl"u  
allowable expenses 可扣税的支出 !Q(xA,p  
allowance 免税额；津贴；备抵；准备金 j8gw]V/B:  
allowance for debts 债项的免税额 +$_.${uwV  
allowance for depreciation by wear and tear 耗损折旧免税额 J" :R,w`  
allowance for funeral expenses 殡殓费的免税额 ,n)f=q*%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `?@7T-v  
allowance for repairs and outgoings 修葺及支出方面的免税额 oZVq}}R  
allowance to debtor 给债务人的津贴 5MU-Eu|*>  
alteration of capital 资本更改 cPu<:<F[  
alternate trustee 候补受托人 i|M^QKvF  
amalgamation 合并 woI.
1e5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %<[?;  
ambit of charges 征税范围；收费范围 O>FE-0rW}e  
amended valuation 经修订的估值 UqsJ44QEZ  
American Commodities Exchange 美国商品交易所 $"#2hVO  
American Express Bank Limited 美国运通银行 z#DgoA  
American Stock Exchange 美国证券交易所 uKOs
YN%D  
amortization 摊销 Q:rQ;/b0/  
amount due from banks 存放银行同业的款项 _c:}i\8R  
amount due from banks abroad 存放海外银行同业的款项 ]!% p21e  
amount due from holding companies 控股公司欠款 CSu}_$wC#  
amount due from local banks 存放本港银行同业的款项 }wY6^JF  
amount due to banks 银行同业的存款 }fqz8'E9  
amount due to banks abroad 海外银行同业的存款 3y9R1/!  
amount due to holding companies 控股公司存款 I;u1my
wd  
amount due to local banks 本港银行同业的存款 <.d^jgG
(j  
amount due to outport banks 外埠银行同业的存款 IZw>!KYG  
amount for note issue 发行纸币的款额 ',>Pz+XKc  
amount of bond 担保契据的款额 ph5rS<  
amount of consideration 代价款额 CN(}0/  
amount of contribution 供款数额 3Ql77?&k  
amount of indebtedness 负债款额 O%hmGW4  
amount of principal of the loan 贷款本金额 Qf=+%-$Y  
amount of rates chargeable 应征差饷数额 S!Z2aFj  
amount of share capital 股本额 ^*-6PV#Z  
amount of sums assured 承保款额 6!&DH#M  
amount of variation 变动幅度 n\/ JNzd3  
amount of vote 拨款数额 L'A>IBrz  
amount payable 应付款额
q`u^ sc  
amount receivable 应收款额
Tl/!Dn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I=;.o>  
analysis 分析 =#z8CFq[O  
ancillary risk 附属风险 \jHHj\LLr.  
annual account 周年帐目；周年帐目报表；年度决算；年结 %k+G-oT5  
annual accounting date 年结日期 iYPlgt/Y!  
annual allowance 每年免税额；年积金；年度津贴；年津 "kdmqvTHK0  
annual balance 年度余额 GJeP~   
annual disposable income 每年可动用收入 X"sc'#G T  
annual estimates 周年预算 6\BZyry3*  
annual fee 年费 ;"R1>tw3)  
annual general meeting 周年大会 _G62E$=  
annual growth rate 年增率；每年增长率 QT<\E`v  
annual long-term supplement 长期个案每年补助金 exP:lO_0n  
annual pensionable emolument 可供计算退休金的年薪 aS $ J `  
annual report 年报 .@`5>_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +9fQ YJBA  
annual return 周年报表；周年申报表；每年报税表格 6o cTQ}=  
Annual Return Rules 《周年报表规则》 fvNj5Vq:  
annual review of consumer prices 每年消费物价回顾 l'Kx#y$  
annual roll-forward basis 逐年延展方式 +U^H`\EUr  
annual salary 年薪 ^VOA69n>$  
annual statement 年度报表；年度决算表 +N>z|T<  
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 :G8:b.  
annuitant 年金受益人 }fqy vI  
annuity 年金 h(4&!x  
annuity contract 年金合约 .Z9{\tj  
annuity on human life 人寿年金 e&\+o}S  
antecedent debt 先前的债项 v"v-c!k  
ante-dated cheque 倒填日期支票 ']__V[  
anticipated expenditure 预期开支 AcQmY?  
anticipated net profit 预期纯利 xWuvT,^  
anticipated revenue 预期收入 i%3q*:A]2  
anti-inflation measure 反通货膨胀措施 x T{s%wE  
anti-inflationary stance 反通货膨胀立场 1Pp2wpD4iC  
apparent deficit 表面赤字 6=3;(2u[C"  
apparent financial solvency 表面偿债能力 Kj/{V  
apparent partner 表面合伙人 ? \p,s-CR:  
application for personal assessment 个人入息课税申请书 >ca w :  
application of fund 资金应用 ypy  
application to release as liquidator and to destruct the books of accounts and documents ~LU$ no^  
申请免除清盘人职务及毁灭帐簿与文件 +]$c+!khj  
appointed actuary 委任精算师 W6!o=()  
appointed auditor 委任核数师；委任审计师 r=c
m(AHF  
appointed trustee 委任的受托人 iu.$P-s  
appointer 委任人 Cb i;CF\{  
apportioned pro rata 按比例分摊 \]Y=*+{  
apportionment 分配；分摊 n?S~(4%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J_}Rsp ED  
apportionment formula 分摊方程式 xDO1gnH%  
apportionment of estate duty 遗产税的分摊 w%uM=YmuT  
appraisal 估价；评估 m2>$)\-;  
appreciable growth 可观增长 kj]m@mS[  
appreciable impact 显着影响 du>d?  
appreciable increase 可观增长 f|NWn`#bY  
appreciation 增值；升值 tBtmqxx  
appreciation against other currencies 相对其他货币升值 6|B;C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J}Ji /  
appreciation tax 增值税 #QM9!k@9k  
appropriation 拨款；拨用；拨付 =j^wa')  
appropriation account 拨款帐目 ()ZP=\L  
Appropriation Bill 拨款法案 Y5R|)x  
appropriation-in-aid system 补助拨款办法 rvRIKc|}l  
approved assets 核准资产 {Z_?7J&z  
approved basket stock 认可一篮子证券 v%4zP%4Ak[  
approved budget 核准预算 * am
Z  
approved charitable donation 认可慈善捐款 "YoFUfaNg  
approved charitable institution 认可慈善机构 Z11I1)%s  
approved currency 核准货币；认可货币 :)j& t>aP  
approved estimates 核准预算 Nf1&UgX  
approved estimates of expenditure 核准开支预算 DP08$Iq  
approved overseas insurer 核准海外保险人 jm&PGZ#n=R  
approved overseas trust company 核准海外信托公司 uXm}THI  
approved pooled investment fund 核准汇集投资基金 FKU)# Eo  
approved provident fund scheme 认可公积金计划 |TRl>1rv  
approved provision 核准拨款 ur JR[$p  
approved redeemable share 核准可赎回股份 VX,@Gp_'m  
approved regional stock 认可地区性证券 +O?`uV  
approved retirement scheme 认可退休金计划 (Nn)_caVb  
approved subordinated loan 核准附属贷款 .,
&6 x.  
arbitrage 套戥；套汇；套利 _[{oK G^u  
arbitrageur 套戥者；套汇者 ds:&{~7L<T  
arbitrary amount 临时款项 ]~kgsI[E  
arrangement 措施；安排；协定 jU!ibs}R3  
arrears 欠款 6T-iBJT  
arrears of pay 欠付薪酬 6(-c$d`C.0  
arrears of revenue 逾期未收税款；逾期未收的帐项 3&5AbIZ  
articles of association 组织章程；组织细则；组织章程细则 C3-I5q(V]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 GEZ!z5";BQ  
ascertainment of profit 确定利润 K(heeZUt  
"Asia Clear" “亚洲结算系统” o0#zk  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7~2V5@{<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 n~'cKy)m  
Asian Development Fund [ADF] 亚洲发展基金 =fcRH:B:  
Asian dollar bond 亚洲美元债券 #bCzWg  
Asian dollar market 亚洲美元市场 u=&$Z  
Asian dollar rate 亚洲美元利率 VNHt ]Ewj  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Mk|*=#e;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]6;oS-4gu?  
asked price 沽盘；喊价；索价；卖方报价 )mE67{YJh~  
assessable income 应评税入息 eGi|S'L'  
assessable loss 应评税亏损 jGFDj"Y  
assessable profit 应评税利润 .7r$jmuFs  
assessable value 应评税值 ;;<[_gp,E  
assessed profit 估定利润 !y7w~UVs  
assessed value 经评估价值 b*dEX%H8sf  
assessment 评税；评定；估价；评税单 W0s3nio  
assessment number 评税编号；估价编号 aT}?-CUxx  
assessment of additional tax 补加税评税 a.B<W9$`  
assessment of performance 业绩评估；实绩评价 BTa#}LBZ+  
Assessor 评税主任 eZ;DNZK av  
asset price bubbles 资产价格泡沫 6d%)MEM  
asset-backed securities 具资产保证的证券 z:p9&mi  
assets accretion 资产增值 ^|lG9z%Foy  
assets and liabilities 资产与负债 B+2Jea,N  
assets betterment statement 资产递增表；资产改进表 a 8.Xy])!  
assets lending 实物放款；有抵押贷款 \!!1o+#1j  
assets of the company passing on the death 死者去世时转移的公司资产 2hFj+Ay  
assets pledged as security for liabilities 用作负债抵押的资产 ;BjJ<?^{  
assets portfolio 资产投资组合 @W\H%VR  
assets price 资产价格 06fs,!Q@  
assets quality 资产质素 ZA8FX  
assets realization 资产变现 C5&+1VrP  
assets refinancing arrangement 资产再集资安排 _Rey~]iJJ8  
assets securitization 资产证券化 +8|r_z\A5a  
assets situated outside Hong Kong 在香港以外地方的资产 sZYTpZgW4L  
assets stripping 削减资产；拆卖资产 Ng+Ge5C9  
assets value 资产值 VIg=|Oe),  
assignee 承让人 Mp)|5<%  
assignment 转让；转让书；转让契 uW^W/S%'  
assignment of interest 权益转让 m`H9^w%W  
assignment of letters patent and trade mark 专利证书及商标转让 QliP9-im3  
assignment of property 物业转让；物业转让书 XaR(~2  
assignment right 转让权 g@IYD  
assignor 转让人 9}Qrb@DT  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 7kH GU  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 `)_11ywZ  
associate member 附属会员 FN295:Iuw  
associated body corporate 相联法人团体 P<s:dH"  
associated company 相联公司；联属公司 8`;3`lZ  
associated corporation 相联法团 MRL,#+VxA  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] W!4xE  
公认会计师公会〔英国〕 v m)
'CC  
Association of Futures Exchange Brokers 香港期货经纪协会 oLz9mqp2%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }*R.>jQ+Y  
association of underwriters 承保人组织 ;+4X<)y*>  
assumption of control 接管 ?KtvXTy{m  
assurance 担保；保险；转易；转易书 7T@"2WYat  
assurance of interest 权益的转易 D
d$CN&Ca  
at 19XX price 按一九ＸＸ年价格计算 Oky9GC.a  
at a discount 按赔价计算；按贴水价格计算；打折扣 qD/FxR-!  
at a premium 按溢价计算；按升水价格计算 a@U0s+V&a0  
at call 通知付款；按通知 v}-jls  
at constant market price 按固定市价计算 {GM8}M~D&  
at constant price 按固定价格计算 E!v^j=h$u  
at cost 按成本计算 Mq2[^l!qu  
at current market price 按当时市价计算；按现时市价计算 Trwk9 +  
at current price 按当时价格计算；按现时价格计算 MtIhpTX  
at factor cost 按要素成本计算；按生产要素成本计算 ZeP3 Yjr3  
at money-of-the-day price 按付款当日价格计算 }t9A#GOz  
at or better 按指定或较佳价位〔买卖指令〕 9G=Z
B^  
at par 按面值计算；平价 ky98Bz%  
at sight 见票即付 {;j@-=pV  
at the close 按收市盘 _
=68iDXm  
at the opening 按开市盘 L}5IX)#gH
 
attestation 见证；见证条款 ht@s!5\LK  
at-the-money option 平价期权 'c|Y*2@  
attorney 受权人；受托代表人 
H-Z1i  
attornment 新拥有人承认书 HnmByn\j  
attributable profit 可归属利润 <u85>x  
attributable share value 可归属股份价值 =| M[JPr  
Auckland Stock Exchange 奥克兰证券交易所 20p/p~<  
auction 拍卖 (8/Qt\3jv  
auctioneer 拍卖商 -(YdK8  
audit 审计；核数 aok,qn'j  
Audit Commission 审计署 JdW:%,sv  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 60St99@O  
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〕 Rooem dCM  
audit review 帐目审查 kVu-,OU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B)`^/^7  
audited account 审计帐目；经审计的帐目 &.t|&8-  
audited annual account 经审计的周年帐目 ;Z(~;D  
audited balance sheet 经审计的资产负债表 L?(% *  
auditor 核数师；核数主任；审计师 k1   
auditor's certificate 核数师证明书；审计师证明书 IfGQeynj  
auditor's report 核数师报告；审计师报告 .+TriPL  
Aussie bond 澳元债券 9QryW\6.@z  
austerity budget 紧缩预算 'L0{Ed+9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 UCP4w@C  
Australia All Ordinaries Index 澳洲所有普通股票指数 :g[G&Ds8  
Australian Dollar [AUD] 澳元  zOnQ656  
Australian Options Market 澳大利亚期权市场 Ug|o($CY  
Australian Securities Commission 澳洲证券事务监察委员会 C5jR||  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )wwQv2E  
Australian Stock Exchange 澳大利亚证券交易所 X[ o9^<  
Austrian Schilling [ATS] 奥地利先令 "x$RTuWA9  
authentication 认证；鉴证 C4ut!I #  
authority to purchase 委托购买证；委购书 _F1{<" 4  
authorization 认可；核准；授权；授权书 \PB~6  
authorization by direction 指示授权 H21\6 GY  
authorization by instruction 指令授权 <NO?B+ ~]  
authorization by warrant 令状授权 #e:*]A'I  
authorization of unit trust 单位信托的认可 &i~AXNw  
authorized agent 指定代理人  *R6n+d  
authorized capital 法定资本 (mJqI)m8  
authorized clerk 出市员 cn4CK.?  
authorized dealer 认可交易商 ' 1aU0<  
authorized financial institution 认可财务机构 fuxBoB  
authorized fund 认可基金 ]d@@E_s]  
authorized fund house 获授权的基金公司；认可基金公司 ~4~-^ t  
authorized institution 认可机构 &)p/cOiV  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 zaVDe9B,7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |ei?s1)  
authorized insurer 获授权保险人；获认可承保人 aQEMCWxZ  
authorized investment 特准投资项目 J0U9zI4  
authorized person 获授权人 +{j? +
4(B  
authorized representative 获授权代表 43;@m}|7$  
authorized share capital 法定股本 _r}oYs%1  
automated quotation system 自动报价系统 )oSUhU26}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <4W"ne28  
自动交易系统〔香港期货交易所有限公司〕 AE)<ee%\\  
automatic adjustment mechanism 自动调整机制 m$xyUv1  
automatic adjustment system 自动调整系统 xwj%
X%2  
Automatic Clearing House 自动票据交换所 dsP1Zq  
automatic exchange rates accumulation system 自动化汇率累集系统 !(hP{k ^g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 cmIAWFj-)e  
automatic teller machine [ATM] 自动柜员机 Hize m!  
autopay 自动转帐 7FVu[Qu  
available assets 可用资产 ^#R-_I  
available fiscal reserve 现存财政储备
nNIV(  
available profit 可用利润 _ID2yJ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _|ucC$*  
average 平均；平均数；海损 WRJ+l_81  
average basic salary 平均基本薪金 =$g8"[4   
average consumer expenditure 平均消费开支；一般消费开支 22|f!la8n  
average cost 平均成本 ~7!J/LHg  
average cost of land production 增辟土地平均成本 %3i/PIN  
average daily turnover 平均每日成交额 .6[xX?i^T  
average daily wage rate 平均每日工资率 =>hq0F4[;  
average expenditure pattern 平均开支模式 %TUljX K}  
average growth rate 平均增长率 ! G%LYHx  
average net fixed assets 固定资产平均净值 8Us5Oi  
average of relatives 相对价格平均数 k})Ag7c  
average price 平均价格 9BGPq)#  
average propensity to consume 平均消费倾向；一般消费倾向 Jr18faEZw  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .e2u)YqA  
average rate 平均率 ?rQ
MOJR  
average revenue 平均收入；平均收益 ,sk;|OAI  
average stock 平均库存；平均存货 '?5=j1  
average yearly rent 平均年租 *0y+=,"QU  
avoidance of double taxation 避免双重课税 ?kew[oZ  
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 xkOyj`IS  
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