一些有用的会计术语(也不知道发的地方对不对)A

A: Lju)q6  
A share Ａ股；甲类股份 P8\bi"iiN  
abatement of tax 减税；减扣免税额 K'u66%wAL  
ABN AMRO Bank N.V. 荷兰银行 }3
5HKgqX  
above-the-line expenditure 线上项目支出；经常预算支出 s:f%=4-7  
above-the-line receipt 线上项目收入；经常预算收入 )a0%62  
ABSA Asia Limited 南非联合亚洲有限公司 ;($"_h  
absolute change 绝对数值变更 /^^wHW:  
absolute expenditure 实际开支 R8n/QCeY{  
absolute guideline figure 绝对准则数字 0fP-[7P  
absolute interest 绝对权益 60Szn]z'8[  
absolute order of discharge 绝对破产解除令 j _p|>f<}  
absolute profit margin 绝对利润幅度 2PVtyV3;  
absolute value 实值；绝对值 &vHfuM`  
absolutely vested interest 绝对既得权益 $C
P_oEb  
absorbed cost 已吸收成本；已分摊成本 ,HHCgN  
absorption 吸收；分摊；合并 KX
vBJA$  
absorption rate 吸收率；摊配率；分摊率 ReZ&SNJ  
ACB Finance Limited 亚洲商业财务有限公司 u~\I  
acceptable form of reciprocity 合理的互惠条件 s$PPJJT{b  
acceptable rate 适当利率；适当汇率 XPd@>2  
acceptance agreement 承兑协议 r.#"he_6!.  
acceptance for honour 参加承兑 _+NM<o#A  
acceptor 承兑人；接受人；受票人 YfZ96C[a  
acceptor for honour 参加承兑人 f>kW\uC  
accident insurance 意外保险 i?D KKjN$  
Accident Insurance Association of Hong Kong 香港意外保险公会 CF0i72ul5  
accident insurance scheme 意外保险计划 jp|1S^b  
accident year basis 意外年度基准 +u|p<z  
accommodation 通融；贷款 SZ3UR  
accommodation bill 通融票据；空头票据 wbA<G&h~  
accommodation party 汇票代发人 d@#wK~I
 
account balance 帐户余额；帐户结余 /\e&nYz  
account book 帐簿 dSq3V#Q  
account collected in advance 预收款项 Qk h}=3u  
account current book 往来帐簿 JVawWw0q  
account of after-acquired property 事后取得的财产报告 Yj/[I\I"m  
account of defaulter 拖欠帐目 G ;fc8a[X  
account payable 应付帐款 ae-hQ
F&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 NU{`eM  
account receivable 应收帐款 Y}UVC|Ef  
account receivable report 应收帐款报表 nr>Os@\BU  
account statement 结单；帐单；会计财务报表 ;[R#:Rk  
account title 帐户名称；会计科目 9?L,DThQ  
accountant's report 会计师报告 :$5$H  
Accountant's Report Rules 会计师报告规则 ?CU6RC n  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %TUvH>;0  
Accounting Arrangements 《会计安排》 t'{IE!_  
accounting basis 会计基础 4SDUTRoa  
accounting by Official Receiver 破产管理署署长呈交的帐目 #AO?<L  
Accounting Circular 《会计通告》 H<9_BA?  
accounting class 会计类别 5=&ME(fmV  
accounting date 记帐日期；会计结算日期 p"
"\uG'  
accounting for money 款项核算 rS8}(lf  
Accounting Officer 会计主任 ykYef  
accounting period 会计报告期；会计期 m+Kl   
accounting policy 会计政策；会计方针 ^Na3VP  
accounting practice 会计惯例 1
ixBwnp?  
accounting principle 会计准则 }qT{" *SC  
accounting record 会计记录 [vqf hpz  
accounting report 会计报告 ;ObrBN,Fu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F0kdwN4;  
Accounting Society of China 中国会计学会 k+BY3a  
accounting statement 会计报表 ]P/i}R:  
accounting system 会计制度；会计系统 #>M^BOR8  
accounting transaction 会计事项；帐务交易 2m^qXE$  
accounting treatment 会计处理 8]mRX~  
accounting year 会计年度 B$M4f7  
accretion 增值；添加 6UI6
E)g  
accrual 应计项目；应累算数目 A0,h7<i  
accrual basis 应计制；权责发生制 a<J<Oc!  
accrual basis accounting 应计制会计；权责发生制会计 iPdS>ee  
accrue 应累算；应计 lAR1gHhJ  
accrued benefit 应累算利益 K
r?<7vMT5  
accrued charges 应计费用 ~BiLzT1,  
accrued cumulative preference share dividend 应累算的累积优先股股息 Gz52^O:  
accrued expenses 应累算费用 U+R9bn   
accrued interest payable 应付利息；应计未付利息 vnWt8?)]^  
accrued interest receivable 应收利息；应计未收利息 (8baa.ge  
accrued right 累算权益 EU7nS3K)O~  
accruing profit 应累算的利润 0t[ 1#!=k  
accumulated fiscal reserve 累积财政储备 pgQ^w0BQV  
accumulated profit 累积利润；滚存溢利 ^5Zka!'X2Z  
accumulated reserve 累积储备 .'>d7  
accumulation of surplus income 累积收益盈余 zs6rd83#  
acquired assets 既得资产 Y-lwS-Ii  
acquisition 收购；购置；取得 IrUoAQ2xpG  
acquisition cost 购置成本 n&,X']z.  
acquisition expenses 购置费用 aJ@lT&.  
acquisition of 100% interest 收购全部股权 fr'DV/T  
acquisition of control 取得控制权 $xCJ5M4  
acquisition of fixed assets 购置固定资产 %(|-+cLW+  
acquisition of shell “买壳” 8DX5bB  
acquisition price 收购价 7 0PGbAD  
act of God 天灾 m>|7&l_  
acting partner 执事合伙人 k[)/,1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 AZf69z  
active partner 积极参与的合伙人 r KYQ 8T  
active trading 交投活跃 &@FufpPw/  
actual circulation 实际流通 lL'Bop@  
actual cost 实际成本 qI>,PX  
actual expenditure 实际开支；实际支出 yuC|_nL  
actual income 实际入息；实际收入；实际收益 k!bG![Ie|  
actual market 现货市场 Yxy!&hPLv:  
actual price 现货价；实际价格 9oIfSr
,y  
actual profit 实际利润 Sk:x.oOZ  
actual quotation 实盘；实际价位；实际报价 bI^F(  
actual year basis 按实际年度计算 -Kw7! =_ g  
actuals 实货 Kn1T2WSAg  
actuarial investigation 精算调查 `6RccEm  
actuarial principle 精算原则 \r9E6LLX'  
actuarial report 精算师报告 Qsw
.429t  
Actuarial Society of Hong Kong 香港精算学会 l[i1,4  
actuarial valuation 精算师估值 [+8*}03  
actuary 精算师 el\xMe^SY  
ad referendum agreement 暂定协议；有待覆核的协定 ]TJ258P}  
ad valorem duty 从价税；按值征税 1;PI%++  
ad valorem duty system 从价税制 97 ,Yq3  
ad valorem fee 从价费 u1gD*4+  
ad valorem tariff 从价关税 Nf)SR#;  
additional allowance 额外免税额 =dwy 4  
additional amount for unexpired risk 未过期风险的额外款额 "&{.g1i9  
additional assessable profit 补加应评税利润 6J_
$dzw  
additional assessment 补加评税 ZuZCIqN  
additional commitment 额外承担 0dQ\Y]b  
additional commitment vote 额外承担拨款 )?I*zc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 P,b&

F  
additional dependent parent allowance 供养父母额外免税额 .4l cES~  
additional provision 额外拨款 ;VEKrVD  
additional stamp duty 附加印花税 <2fy(9y  
additional tax 补加税罚款；补加税款 =**Q\Sl  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %%#bTyF  
adjudged bankrupt 被裁定破产 <Ql2+ev6  
adjudicated bankrupt 裁定破产人 24 .'+3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 GvvKM=1  
adjudication of bankruptcy 裁定破产；宣告破产 9-vQn/O^D  
adjudication of insolvency 裁定无力偿还债务 9Fw NX  
adjusted actual 经调整的实数；调整后的实数 [:}"MdU'  
adjusted current assets 经调整的流动资产；调整后的流动资产 UkXa mGoy3  
adjusted figure 经调整的数字；调整后的数额 e+<|  
adjusted liabilities 经调整的负债；调整后的负债 ktRGl>J  
adjusted loss 经调整的亏损；调整后的亏损 *yY\d.6(  
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 GZHJ4|DK  
adjusted profit 经调整的利润；调整后的利润 u%6b|M@P  
adjusted surplus 经调整的盈余额；调整后的盈余额
LM 1Vsh<  
adjusted value 经调整的价值；调整后的价值 .;S1HOHz4  
adjustment 调整；修订；理算〔保险〕 d^v.tYM$N  
adjustment centre 调剂中心 k2.k}?w!JO  
adjustment lag 调整过程的时间差距；调整时差 L4ct2|w}ul  
adjustment mechanism 调整机制 yY*(!^S  
adjustment of loss 亏损调整 Z$r7Hi  
adjustment process 调整过程；调整程序 ur7S K(#  
adjustment range 调整幅度 (Q&O'ng1  
administered exchange rate 受管制汇率 @6%7X7m  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 mi7~(V>  
administration expenses 行政费用 #3{{[i(;i  
administration fee 手续费；行政费 4#.Q|vyl]"  
administration in bankruptcy 破产管理 mg>wv[ 7  
administration order 遗产管理令 P!IXcPKW53  
administrator 管理人；遗产管理人 2aX{r/Lc  
administrator of the estate 遗产管理人 )=bW\=[8  
admission of debt 债项承认书  (^B=>  
admission of proof 接纳债权证明 ?>I  
advance 放贷款项；垫付款项；预支款项；预付款项 V6h8+|hK  
advance account 暂支帐目；预付款帐户 ks %arm&  
advance compensation 预付补偿金 r:Q=6j,  
advance from shareholder 股东垫款 3.g4X?=zd  
advance pending reimbursement 预支以待日后付还 $dWYu"2CD  
advanced economy 先进经济体系 ~;YkR'q0_  
advancement 预付；预付财产 kBnb9'.A1  
advances warrant 垫款令 Rlm28  
advancing 贷出 HuKOb4g  
adverse balance 逆差 g$vOWSI+  
adverse exchange 逆汇 |/$954Hr#<  
advertisement addressed to shareholders 在报章刊登的致股东通告 RTDplv; ]  
advice for collection 托收通知书 A0,e3gb  
advice of drawing 提款通知书；汇票通知书 _ b</ ::Tp  
advice of payment 付款通知 XX "3.zW  
Advisory Committee [Securities and Futures Commission] Sqyju3Yp  
谘询委员会〔证券及期货事务监察委员会〕 Eau V
  
Advisory Committee on Diversification 经济多元化谘询委员会 +?[s"(  
affidavit 誓章；遗产申报誓章 )>^Ge9d]  
affidavit of no receipt 述明无收款的誓章 ]"htOO  
affiliate 联号；联营公司；附属公司 \rg;xZa5  
affiliated company 附属公司；联号；联营公司 ?<5KLvGv  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 QAMcI:5  
affordability 负担能力 1_]%,  
African Development Bank [AfDB] 非洲开发银行 TJ>1?W\Z  
after-acquired property 事后取得的财产 vA[7i*D{w  
after-hours dealing 市后交易 ,7DyTeMpN  
after-tax profit 税后盈利；税后利润；税后溢利 94]i|2qj*  
agency agreement 代理协议 ?Iij[CbU  
agency expenses 代理机构的开支 XW\ 3ttx  
agency fee 代理费 4Ssy (gt  
Agency Law 《代理法》 Fey^hx w =  
agent 代理人；承销人 YfMs~}h,  
agent of company 公司代理人 ue4{h  
agent's fee 代理人费；经纪费 #?e
MEws  
aggregate 总计；总数；总体数字 dWe
%6s;   
aggregate amount 总款额；总额 g!r)yzK  
aggregate assets and liabilities 总体资产与负债 J83C]2~7  
aggregate at constant price 按固定价格计算的总体数字 rW_cLdh]#  
aggregate demand 总需求 %$Xt1ub6(  
aggregate gross position 总持仓量 <b\8<mTr  
aggregate limit 总限额 NS TO\36  
aggregate of salaries tax 合计薪俸税 AxF$7J(  
aggregate performance 总体表现；总体业绩 oIMS >&  
aggregate supply 总体供应 (H:A|Lw  
aggregate surplus 总盈余 fF=tT C  
aggregate total 整体总额 ]{#Xcqx  
aggregate value 总值；合计价值 ?YDMl  
aggregated basis 合计基准 =W2I0nr.  
aggregated net chargeable income 合计应课税入息实额 O*x~a;?G  
aggregation 合并计算；合计；总和 + Okw+v  
aggregation of incomes of husband and wife 夫妇入息合并计算 J4z&J SY  
aggregation of property 财产的总和 Dkh=(+> <  
agio 差价；贴水 x9 n(3Oa  
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》 - DYH>!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment vQy<%[QO  
《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》 }w2Et  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment D0MW~Y6{  
《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》 3H4T*&9;n  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >IA1 \?(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @+)T"5_Y[  
agreement for a settlement 授产协议 ]1|7V|N6  
agreement for assignment 转让协议 \q24E3zS&  
agreement for sale 售卖协议；买卖协议 tK'9%yA\  
agreement for sale and purchase 买卖协议 qSD3]Dv"  
agreement for the payment of interest 支付利息协议 B<$6Dj%L  
agreement for the repayment of money 还款协议 -%K}~4J  
agreement of reinsurance 再保险协议 &%k_BdlkQ  
Agricultural Bank of China 中国农业银行 St> E\tXp  
air passenger departure tax 飞机乘客离境税 Goy[P2m  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +^J;ic  
airport tax 机场税 '"ze Im~  
alcohol duty 酒精税 5B8fz;l= B  
alienation 让与；让渡；转让 jqTK7b  
alimony 生活费；赡养费 ">S1,rhgS  
All Ordinaries Index [AOI] 所有普通股指数 w\V<6_[vv.  
all risks 全险；综合险 7s2*VKr  
All Sales Record for Stock Market 《股票市场成交报告》 0tPw
hJ  
Allied Capital Resources Limited 新联财务有限公司 }#Iqq9[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 (Kg)cc[B`  
allocation letter 拨款信件 :<0lCj  
allocation of fund 分配款项；预留款项 oR7f3';?6  
allocation of profit 利润分配；溢利分配 /q7$"wP  
allocation warrant 拨款令 5LU7}v~/  
allotment 分配；配股 sqjDh  
allotment notice 股份配售通知；配股通知 huR ^l  
allotment of shares 股份分配 nLPd]%78>  
allowable 可获宽免；免税的 322-'S3<  
allowable business loss 可扣除的营业亏损 w vI v+Q9  
allowable expenses 可扣税的支出 1!E}A!;  
allowance 免税额；津贴；备抵；准备金 ]=/?Ooh  
allowance for debts 债项的免税额 Tn(uH17  
allowance for depreciation by wear and tear 耗损折旧免税额 H7<g5pv  
allowance for funeral expenses 殡殓费的免税额 Sco'] ^#(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /oGaA@#+  
allowance for repairs and outgoings 修葺及支出方面的免税额 *KU:D Y{  
allowance to debtor 给债务人的津贴 A_2lG!! 6  
alteration of capital 资本更改 v;}MHl  
alternate trustee 候补受托人 CP$,fj  
amalgamation 合并 !|9
k&o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5Fq+^  
ambit of charges 征税范围；收费范围 jMX|1b  
amended valuation 经修订的估值 rg 0u#-  
American Commodities Exchange 美国商品交易所 {!wd5C@  
American Express Bank Limited 美国运通银行 U7,.L  
American Stock Exchange 美国证券交易所 IF<T{/MA  
amortization 摊销 |%3>i"Y@AK  
amount due from banks 存放银行同业的款项 4$ah~E>,t  
amount due from banks abroad 存放海外银行同业的款项 YdB/s1|G  
amount due from holding companies 控股公司欠款 MI.OOoP3a  
amount due from local banks 存放本港银行同业的款项 U_E t  
amount due to banks 银行同业的存款 i3Xo6!Q  
amount due to banks abroad 海外银行同业的存款 b.}J'?yLm  
amount due to holding companies 控股公司存款 Eq=JmO'gHs  
amount due to local banks 本港银行同业的存款 Bi"cWO  
amount due to outport banks 外埠银行同业的存款 hQNUA|Q=%  
amount for note issue 发行纸币的款额 h7m$P^=U  
amount of bond 担保契据的款额 &Wk:>9]Jrb  
amount of consideration 代价款额 @ Yo*h"s  
amount of contribution 供款数额 9\kEyb$F=  
amount of indebtedness 负债款额 04}c_XFFE  
amount of principal of the loan 贷款本金额 F<dhG>E9  
amount of rates chargeable 应征差饷数额 O@:R\MwFOZ  
amount of share capital 股本额 )]E?~$,  
amount of sums assured 承保款额 _6]CT0  
amount of variation 变动幅度 -&)  
amount of vote 拨款数额 ,ZO?D|M1  
amount payable 应付款额 XB:E<I'q!3  
amount receivable 应收款额 4s"x}c">F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 89P7iSV#*  
analysis 分析 0U#m7j  
ancillary risk 附属风险 ~4] J'E >  
annual account 周年帐目；周年帐目报表；年度决算；年结 <Skf n`).  
annual accounting date 年结日期 xf|C{XV@H  
annual allowance 每年免税额；年积金；年度津贴；年津 ld5+/"$
 
annual balance 年度余额 zY-?Bv_D  
annual disposable income 每年可动用收入 qzSm]l?z  
annual estimates 周年预算 !2/o]_K@+  
annual fee 年费 XG5T`>Y
l  
annual general meeting 周年大会 ,XN4Iy#BZl  
annual growth rate 年增率；每年增长率 B&EUvY '  
annual long-term supplement 长期个案每年补助金 Wrt5eYy  
annual pensionable emolument 可供计算退休金的年薪 KmqgP`Cu  
annual report 年报 d*@K5?O.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F+W{R+6  
annual return 周年报表；周年申报表；每年报税表格 CE| *&G  
Annual Return Rules 《周年报表规则》 O>" |5wj  
annual review of consumer prices 每年消费物价回顾 Q]dKyMSSA  
annual roll-forward basis 逐年延展方式 7x*C` Et<x  
annual salary 年薪 ws U@hqS  
annual statement 年度报表；年度决算表 z$(`{ o%a  
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 4ZYywDwn  
annuitant 年金受益人 64^3ve3/a=  
annuity 年金 3b`#)y^y?%  
annuity contract 年金合约 i@%a!].I  
annuity on human life 人寿年金 6!=q+sw/X  
antecedent debt 先前的债项 Zl.,pcL  
ante-dated cheque 倒填日期支票 eF4f7>5Cv  
anticipated expenditure 预期开支 y~VLa  
anticipated net profit 预期纯利 Le,;)N
d  
anticipated revenue 预期收入 `+0P0(bn  
anti-inflation measure 反通货膨胀措施 9pk-#/ag  
anti-inflationary stance 反通货膨胀立场 s>{\^T7y  
apparent deficit 表面赤字 zOy_qozk  
apparent financial solvency 表面偿债能力 "K;""]#wg0  
apparent partner 表面合伙人 '=Acg"aT  
application for personal assessment 个人入息课税申请书 tQTjqy{K  
application of fund 资金应用 #;;A~d:V  
application to release as liquidator and to destruct the books of accounts and documents ':f,RG  
申请免除清盘人职务及毁灭帐簿与文件 P"[{s^mb  
appointed actuary 委任精算师  KcpQ[6\  
appointed auditor 委任核数师；委任审计师 N7)K\)DS!z  
appointed trustee 委任的受托人 x}{O9LiR  
appointer 委任人 sy6[%8
D$  
apportioned pro rata 按比例分摊 2cZgG^  
apportionment 分配；分摊 ajf(Ii\/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Pv*]AF;9pQ  
apportionment formula 分摊方程式 z1.vnGP  
apportionment of estate duty 遗产税的分摊 :1v.Jk  
appraisal 估价；评估 A3J=,aRI_v  
appreciable growth 可观增长 UunZ/A$]m  
appreciable impact 显着影响 w,0OO f  
appreciable increase 可观增长 3k/X;:,.  
appreciation 增值；升值 hdH3Jb_hl(  
appreciation against other currencies 相对其他货币升值 FgR9$ is+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FB3}M)G>M  
appreciation tax 增值税 Q0g^%  
appropriation 拨款；拨用；拨付 S2#@j#\  
appropriation account 拨款帐目 aeEio;G1  
Appropriation Bill 拨款法案 '<6DLtZl  
appropriation-in-aid system 补助拨款办法 [88PCA:  
approved assets 核准资产 EbJc%%c  
approved basket stock 认可一篮子证券 XXXQAY-,C  
approved budget 核准预算 vu:] [2"0  
approved charitable donation 认可慈善捐款 m.lzkS]P  
approved charitable institution 认可慈善机构 z0&Y_Up+5  
approved currency 核准货币；认可货币 ,y
}~rYsP%  
approved estimates 核准预算 (yB]$  
approved estimates of expenditure 核准开支预算 Qn;,OBk  
approved overseas insurer 核准海外保险人 ghTue*A  
approved overseas trust company 核准海外信托公司 O]oH}#5b  
approved pooled investment fund 核准汇集投资基金 N]F}Z#h  
approved provident fund scheme 认可公积金计划 ku#WQL  
approved provision 核准拨款 +.-mqtM  
approved redeemable share 核准可赎回股份 ]UGk"s5A  
approved regional stock 认可地区性证券 h1$75E?,  
approved retirement scheme 认可退休金计划 h"f_T [  
approved subordinated loan 核准附属贷款 7s Gf_`Z  
arbitrage 套戥；套汇；套利 P]2V~I/X  
arbitrageur 套戥者；套汇者 &#!1 Y[e^  
arbitrary amount 临时款项 a/[)A _-  
arrangement 措施；安排；协定 l;B  
arrears 欠款 `(E$-m-~jH  
arrears of pay 欠付薪酬 bzECNi5^  
arrears of revenue 逾期未收税款；逾期未收的帐项 =}Yz[-I  
articles of association 组织章程；组织细则；组织章程细则 .d?LR
f  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O0eM*~zI  
ascertainment of profit 确定利润 }:!X@C~  
"Asia Clear" “亚洲结算系统” drbim8!q~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 eAjsMED  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /E:BEm!  
Asian Development Fund [ADF] 亚洲发展基金 fT YlIT9  
Asian dollar bond 亚洲美元债券 {TDZDH  
Asian dollar market 亚洲美元市场 ((=T E  
Asian dollar rate 亚洲美元利率 aYc^ 9*7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 !.499H3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !1Ht{cA0  
asked price 沽盘；喊价；索价；卖方报价 wEQZ9?\  
assessable income 应评税入息 Z,V<&9a;  
assessable loss 应评税亏损 K87
yQOjPv  
assessable profit 应评税利润 F?qg?1vB|  
assessable value 应评税值 TYCjVxfu$  
assessed profit 估定利润 Q(x/&]7=V  
assessed value 经评估价值 0g#xQzE  
assessment 评税；评定；估价；评税单 Y+5aT(6O  
assessment number 评税编号；估价编号 bGxHzzU}  
assessment of additional tax 补加税评税 D&qJ@PR  
assessment of performance 业绩评估；实绩评价 oqzWL~  
Assessor 评税主任 bV+2U  
asset price bubbles 资产价格泡沫 aj<r=  
asset-backed securities 具资产保证的证券 PZI6{KOis  
assets accretion 资产增值 m>*~tP  
assets and liabilities 资产与负债 }i^$ li@  
assets betterment statement 资产递增表；资产改进表 `Q[NrOqe"  
assets lending 实物放款；有抵押贷款 +zEyCx=8H  
assets of the company passing on the death 死者去世时转移的公司资产 hS&.-5v  
assets pledged as security for liabilities 用作负债抵押的资产 LCuz_LTFq{  
assets portfolio 资产投资组合 2rb@Md]dx  
assets price 资产价格 =q*c}8R_0  
assets quality 资产质素 yet~  
assets realization 资产变现 yD@1H(yM  
assets refinancing arrangement 资产再集资安排 69`*u<{PC  
assets securitization 资产证券化 JEF;Q  
assets situated outside Hong Kong 在香港以外地方的资产 x~K79Mya  
assets stripping 削减资产；拆卖资产 3rR1/\  
assets value 资产值 `$q
0fTz  
assignee 承让人 qqys`.  
assignment 转让；转让书；转让契 9_ZGb"(Lj  
assignment of interest 权益转让 YPA$38  
assignment of letters patent and trade mark 专利证书及商标转让 $VF$Ok>  
assignment of property 物业转让；物业转让书 /Pg)@*~  
assignment right 转让权 1MmEP  
assignor 转让人 PKQ.gPu6*@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 nj1PR`AE  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3eB)X2~   
associate member 附属会员 ?]o(cz  
associated body corporate 相联法人团体 L\V`ou  
associated company 相联公司；联属公司 -F
JLM  
associated corporation 相联法团 &xp]9$  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] l=x(   
公认会计师公会〔英国〕 /!qP=ngw9  
Association of Futures Exchange Brokers 香港期货经纪协会 3[8p,wx  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C~C`K%7  
association of underwriters 承保人组织 X,{[R |  
assumption of control 接管 e3?z^AUXm  
assurance 担保；保险；转易；转易书 wuM'M<J@  
assurance of interest 权益的转易 RE4WD9n  
at 19XX price 按一九ＸＸ年价格计算 Ty#sY'%  
at a discount 按赔价计算；按贴水价格计算；打折扣 WdB\n/BWB  
at a premium 按溢价计算；按升水价格计算 Ey=}bBx  
at call 通知付款；按通知 >?6HUUQ  
at constant market price 按固定市价计算 JpxQS~VX  
at constant price 按固定价格计算 GRaU]Z]ck  
at cost 按成本计算 g's!\kr  
at current market price 按当时市价计算；按现时市价计算 ~Yc!~Rz  
at current price 按当时价格计算；按现时价格计算 4Z5;y[k(  
at factor cost 按要素成本计算；按生产要素成本计算 ?% A2  
at money-of-the-day price 按付款当日价格计算 [B+:)i  
at or better 按指定或较佳价位〔买卖指令〕 c2?VjuB0  
at par 按面值计算；平价 y~su1wUp  
at sight 见票即付 9ExI,  
at the close 按收市盘 \L`x![$~q  
at the opening 按开市盘 $\|Q+7lQ  
attestation 见证；见证条款 ?[P>2oz  
at-the-money option 平价期权 oB~V~c}8x  
attorney 受权人；受托代表人 X4Pm&ol  
attornment 新拥有人承认书 lxr;AJ(  
attributable profit 可归属利润 j(k}NWPH  
attributable share value 可归属股份价值 b*/Mco 9O  
Auckland Stock Exchange 奥克兰证券交易所 #=;
vg  
auction 拍卖 B2|0.G|[j  
auctioneer 拍卖商 DIJmISk  
audit 审计；核数 )dh`aQ%N "  
Audit Commission 审计署 RD=V`l{Z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] L&~'SC  
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〕 upX@8WxR  
audit review 帐目审查 c((bUjS'=Y  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B9%
%jEH*  
audited account 审计帐目；经审计的帐目 j; R20xf0  
audited annual account 经审计的周年帐目 3s67)n  
audited balance sheet 经审计的资产负债表 <]X6%LX  
auditor 核数师；核数主任；审计师 9X +dp  
auditor's certificate 核数师证明书；审计师证明书 =;E0PB_w  
auditor's report 核数师报告；审计师报告 g-1j#V`5  
Aussie bond 澳元债券 X$6QQnyR  
austerity budget 紧缩预算 [J(b"c6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 YD0hDp  
Australia All Ordinaries Index 澳洲所有普通股票指数 VR\}*@pNp  
Australian Dollar [AUD] 澳元 M"bG(a(6:  
Australian Options Market 澳大利亚期权市场 +\)Y,@cw  
Australian Securities Commission 澳洲证券事务监察委员会 vU]n0)<KB  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 @LSh=o+  
Australian Stock Exchange 澳大利亚证券交易所 u[oV Jvc  
Austrian Schilling [ATS] 奥地利先令 T7Y}v,+-  
authentication 认证；鉴证 ]>Gi_20*
.  
authority to purchase 委托购买证；委购书 ;NrPMz  
authorization 认可；核准；授权；授权书 &flRrJ  
authorization by direction 指示授权 EU04U  
authorization by instruction 指令授权 #TC}paIpj  
authorization by warrant 令状授权 y)a)VvU":  
authorization of unit trust 单位信托的认可 &U7h9o H  
authorized agent 指定代理人 MvnQUZ  
authorized capital 法定资本 = ^Vp \  
authorized clerk 出市员 iz{TSU  
authorized dealer 认可交易商 M ?AX:0  
authorized financial institution 认可财务机构 1ltW9^cF}  
authorized fund 认可基金 p>#q* eU5  
authorized fund house 获授权的基金公司；认可基金公司 hUuKkUR+Ir  
authorized institution 认可机构 }`%ks  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 57 Bx-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;R Jv7@  
authorized insurer 获授权保险人；获认可承保人 k7;i^$@c  
authorized investment 特准投资项目 /wl]kGF  
authorized person 获授权人 U_j[<.aN)  
authorized representative 获授权代表 !pkIaCxs  
authorized share capital 法定股本 S^|U"  
automated quotation system 自动报价系统 dv+ZxP%g  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] kFC*,  
自动交易系统〔香港期货交易所有限公司〕 Jj5VBI!Ok  
automatic adjustment mechanism 自动调整机制  S~E@A.7  
automatic adjustment system 自动调整系统 { 0&l*@c&  
Automatic Clearing House 自动票据交换所 Cb`,N  
automatic exchange rates accumulation system 自动化汇率累集系统 ~G-W|>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9 wbQ$>G9  
automatic teller machine [ATM] 自动柜员机 0fn*;f8{XJ  
autopay 自动转帐 MGxkqy?  
available assets 可用资产 OP"_I!t  
available fiscal reserve 现存财政储备 )fxn bBz{  
available profit 可用利润 >cg)NqD  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }.Z`   
average 平均；平均数；海损 /BD'{tZ]Sl  
average basic salary 平均基本薪金 YD;d*E%t  
average consumer expenditure 平均消费开支；一般消费开支 X1o^MMpz(F  
average cost 平均成本 4>LaA7)v  
average cost of land production 增辟土地平均成本 *|<~IQg  
average daily turnover 平均每日成交额
wfpl]d!  
average daily wage rate 平均每日工资率 'GX x|.  
average expenditure pattern 平均开支模式 zy n
X9t  
average growth rate 平均增长率 `j9\]50Z>  
average net fixed assets 固定资产平均净值 Xt$P!~Lu  
average of relatives 相对价格平均数 rpDBKo  
average price 平均价格 E2YVl%.
 
average propensity to consume 平均消费倾向；一般消费倾向 Y6Cm PxOQ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 oP%5ymL%J  
average rate 平均率 0"T/a1S7bl  
average revenue 平均收入；平均收益 ,+4T7 UR  
average stock 平均库存；平均存货 U]_WX(4 @  
average yearly rent 平均年租 eEP{?F^I[  
avoidance of double taxation 避免双重课税 )KVr2y;RF  
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 v}a{nU'  
xW*Lceb  
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