一些有用的会计术语(也不知道发的地方对不对)A

A: +~HL"Vv  
A share Ａ股；甲类股份 "gYn$4|R7*  
abatement of tax 减税；减扣免税额 zXB.)4T  
ABN AMRO Bank N.V. 荷兰银行 3(X"IoNQ  
above-the-line expenditure 线上项目支出；经常预算支出 J 5~bs*a8  
above-the-line receipt 线上项目收入；经常预算收入 ">|fB&~A  
ABSA Asia Limited 南非联合亚洲有限公司 ,?728pfw  
absolute change 绝对数值变更 v]BN.SHE_  
absolute expenditure 实际开支 `uY77c
o6  
absolute guideline figure 绝对准则数字 ^+I{*0{/[  
absolute interest 绝对权益 26j ; RV  
absolute order of discharge 绝对破产解除令 ZPHB$]ri  
absolute profit margin 绝对利润幅度 ><%z~s  
absolute value 实值；绝对值 ]wZG4
A  
absolutely vested interest 绝对既得权益 PXWBc\  
absorbed cost 已吸收成本；已分摊成本 \7jK6;R<  
absorption 吸收；分摊；合并 N,L$+wm  
absorption rate 吸收率；摊配率；分摊率 1O8RGk4  
ACB Finance Limited 亚洲商业财务有限公司 ? 3T
d>x  
acceptable form of reciprocity 合理的互惠条件 kLK}N>
v}X  
acceptable rate 适当利率；适当汇率 V|Smk;G  
acceptance agreement 承兑协议 oJEind>8O  
acceptance for honour 参加承兑 ki39$A'8  
acceptor 承兑人；接受人；受票人 <a; <|Fm.  
acceptor for honour 参加承兑人 h",kA(+P  
accident insurance 意外保险 =5is
T  
Accident Insurance Association of Hong Kong 香港意外保险公会 3x=T&X+  
accident insurance scheme 意外保险计划 qh{hpX)\D  
accident year basis 意外年度基准 EHmw(%a|+  
accommodation 通融；贷款 ]FP(,:Yw  
accommodation bill 通融票据；空头票据 id'E_]r  
accommodation party 汇票代发人 _3.=| @L  
account balance 帐户余额；帐户结余 \G:\36l  
account book 帐簿 ~m'PAC"Q$  
account collected in advance 预收款项 dL!PpLR$2  
account current book 往来帐簿 >yiK&LW^?  
account of after-acquired property 事后取得的财产报告 ,5.ve)/dE  
account of defaulter 拖欠帐目 `*^ f =y  
account payable 应付帐款 r$d,ChzQn?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @-)jU!  
account receivable 应收帐款 4@- 'p  
account receivable report 应收帐款报表 bejvw?)S.  
account statement 结单；帐单；会计财务报表 |bA\>%~  
account title 帐户名称；会计科目 3U^E<H  
accountant's report 会计师报告 {94qsVxQZ  
Accountant's Report Rules 会计师报告规则 w*n@_n={  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {wVj-w=<W  
Accounting Arrangements 《会计安排》 7Rwn{]r  
accounting basis 会计基础 F[5[@y  
accounting by Official Receiver 破产管理署署长呈交的帐目 X|++K;rtfE  
Accounting Circular 《会计通告》 _XvSe]`f`  
accounting class 会计类别 <'f+nC=2  
accounting date 记帐日期；会计结算日期 UU~S{!*+L  
accounting for money 款项核算 MF69n,(o  
Accounting Officer 会计主任 j&~`H:=E  
accounting period 会计报告期；会计期  *Yj!f68  
accounting policy 会计政策；会计方针 9l<f?OzAO  
accounting practice 会计惯例 ,6J]oX  
accounting principle 会计准则 'W(!
N%u  
accounting record 会计记录 (= #EJB1(  
accounting report 会计报告 L;6L@D6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G&,F-|`  
Accounting Society of China 中国会计学会 xvU@,bzz  
accounting statement 会计报表 ai0am  
accounting system 会计制度；会计系统 Q*&k6A"jx  
accounting transaction 会计事项；帐务交易 @'P\c   
accounting treatment 会计处理 7XrXx:*a5  
accounting year 会计年度 \\}tD@V"  
accretion 增值；添加 d|I?%LX0p  
accrual 应计项目；应累算数目 kzozjh%`9h  
accrual basis 应计制；权责发生制 iW oe  
accrual basis accounting 应计制会计；权责发生制会计 Vh=10Et  
accrue 应累算；应计 U~H]w,^  
accrued benefit 应累算利益 .d/e?H:  
accrued charges 应计费用 $IUe](a{d  
accrued cumulative preference share dividend 应累算的累积优先股股息 FK ?g  
accrued expenses 应累算费用 \+3amkBe  
accrued interest payable 应付利息；应计未付利息 v@n0ma=  
accrued interest receivable 应收利息；应计未收利息 {5`=){  
accrued right 累算权益 q.I  
accruing profit 应累算的利润 GE?M. '!{{  
accumulated fiscal reserve 累积财政储备 6)5Akyz4V  
accumulated profit 累积利润；滚存溢利 1!/WC.0  
accumulated reserve 累积储备 x:dI:G  
accumulation of surplus income 累积收益盈余 Oc A;+}>  
acquired assets 既得资产 A43 mX!g\  
acquisition 收购；购置；取得 '
wA4}f  
acquisition cost 购置成本 ey!QAEg"X1  
acquisition expenses 购置费用 M4rI]^lJ  
acquisition of 100% interest 收购全部股权 /N=;3yWF  
acquisition of control 取得控制权 B\*"rSP\  
acquisition of fixed assets 购置固定资产 ebv"`0K$  
acquisition of shell “买壳” a\_?zi]s&,  
acquisition price 收购价 -0P(lkylf  
act of God 天灾 <+3-(&  
acting partner 执事合伙人 X
lg0u.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >_esLsPWh]  
active partner 积极参与的合伙人 NRIp@PIF:"  
active trading 交投活跃 85gdmla@9  
actual circulation 实际流通 s[2>r#M  
actual cost 实际成本 U?/C>g%/PI  
actual expenditure 实际开支；实际支出 )b\89F  
actual income 实际入息；实际收入；实际收益 jc0Trs{Jf  
actual market 现货市场 cI#! Y  
actual price 现货价；实际价格 I)s~kA.e  
actual profit 实际利润 Wy:xiP  
actual quotation 实盘；实际价位；实际报价 MVDEVq0  
actual year basis 按实际年度计算 6Z,GD  
actuals 实货 ;Gnk8lIsb  
actuarial investigation 精算调查 NLnfCY-h  
actuarial principle 精算原则 (?y
(0%q  
actuarial report 精算师报告 L@VIC|~E  
Actuarial Society of Hong Kong 香港精算学会 3]MSS\uB  
actuarial valuation 精算师估值 7gxC xfL$  
actuary 精算师 8r{:di*  
ad referendum agreement 暂定协议；有待覆核的协定 BU;o$"L  
ad valorem duty 从价税；按值征税 VUd=|$'J  
ad valorem duty system 从价税制 n=_jmR1  
ad valorem fee 从价费 `bAOhaB,/  
ad valorem tariff 从价关税 25R6>CXsi  
additional allowance 额外免税额 %Bx
p !Bj  
additional amount for unexpired risk 未过期风险的额外款额 D2N<a=#  
additional assessable profit 补加应评税利润 N Ftmus  
additional assessment 补加评税 u*w'.5l  
additional commitment 额外承担 @a~GHG[x  
additional commitment vote 额外承担拨款 {>r56\!F  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 glL.CkJ  
additional dependent parent allowance 供养父母额外免税额 Lkf}+aY  
additional provision 额外拨款 _-6IB>  
additional stamp duty 附加印花税 /l6r4aO2=  
additional tax 补加税罚款；补加税款 r P1FM1"M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zLt7jxx  
adjudged bankrupt 被裁定破产 B QxU~s  
adjudicated bankrupt 裁定破产人 3{/[gX9  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ))NiX^)8^  
adjudication of bankruptcy 裁定破产；宣告破产 <h"07.y  
adjudication of insolvency 裁定无力偿还债务 qi51'@  
adjusted actual 经调整的实数；调整后的实数 #^i.[7p  
adjusted current assets 经调整的流动资产；调整后的流动资产 }}s.0Q  
adjusted figure 经调整的数字；调整后的数额 oEJYAKN  
adjusted liabilities 经调整的负债；调整后的负债 hH.X_X?d%  
adjusted loss 经调整的亏损；调整后的亏损 D #Ku5~j  
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 Ew,1*WK!  
adjusted profit 经调整的利润；调整后的利润 wbImE;-Z  
adjusted surplus 经调整的盈余额；调整后的盈余额 $v \@mW*R  
adjusted value 经调整的价值；调整后的价值 u#bd*(  
adjustment 调整；修订；理算〔保险〕 gR#lRA/  
adjustment centre 调剂中心 X6Wj,a  
adjustment lag 调整过程的时间差距；调整时差 0r/
pZ3/  
adjustment mechanism 调整机制 #Y>os3]  
adjustment of loss 亏损调整 I7C*P~32{n  
adjustment process 调整过程；调整程序 I
N!,|)8s  
adjustment range 调整幅度 LkK# =v  
administered exchange rate 受管制汇率 ;}W-9=81  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \:/~IZdzF  
administration expenses 行政费用 c|hT\1XR,  
administration fee 手续费；行政费
)1PjI9M  
administration in bankruptcy 破产管理 Et0[HotO  
administration order 遗产管理令 7SVqfWp  
administrator 管理人；遗产管理人 q-<t'uhs[  
administrator of the estate 遗产管理人 ?7k%4~H t  
admission of debt 债项承认书
kD?lMA__  
admission of proof 接纳债权证明 a}p}G\b|  
advance 放贷款项；垫付款项；预支款项；预付款项 :Sc"fG,g)  
advance account 暂支帐目；预付款帐户 ZIr&_x#e  
advance compensation 预付补偿金 5vSJjhS  
advance from shareholder 股东垫款 |%HTBF  
advance pending reimbursement 预支以待日后付还 |G(9mnZ1  
advanced economy 先进经济体系 @!np 0#  
advancement 预付；预付财产 "j*{7FBqk  
advances warrant 垫款令 .$~zxd#zo  
advancing 贷出 wR@"]Wk
R=  
adverse balance 逆差 :=cZ,?PQp1  
adverse exchange 逆汇 %HWebZ-yY  
advertisement addressed to shareholders 在报章刊登的致股东通告 V'Z Z4og  
advice for collection 托收通知书 uW{;
@ 7N  
advice of drawing 提款通知书；汇票通知书 9\J6G8b>|I  
advice of payment 付款通知 kKlcK_b;  
Advisory Committee [Securities and Futures Commission] *= ;M',nx  
谘询委员会〔证券及期货事务监察委员会〕 9*b(\Z)N  
Advisory Committee on Diversification 经济多元化谘询委员会 w$fP$ \+  
affidavit 誓章；遗产申报誓章 yKb+bm&5:'  
affidavit of no receipt 述明无收款的誓章 NpLO_-  
affiliate 联号；联营公司；附属公司 |f}1bJE+  
affiliated company 附属公司；联号；联营公司 jMUN|(=Y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~u^MRe|`  
affordability 负担能力 <RaUs2Q3.  
African Development Bank [AfDB] 非洲开发银行 *Y\C5L]  
after-acquired property 事后取得的财产 {wq~+O  
after-hours dealing 市后交易 K.P1|  
after-tax profit 税后盈利；税后利润；税后溢利 ^$VH~i&  
agency agreement 代理协议 m2esVvP  
agency expenses 代理机构的开支 ^V;h>X|  
agency fee 代理费 Yb?L:,a(I  
Agency Law 《代理法》 j8[RDiJ
  
agent 代理人；承销人 4apy{W  
agent of company 公司代理人 Wm#F~
<$  
agent's fee 代理人费；经纪费 6-6ha7]s  
aggregate 总计；总数；总体数字 X:kqX[\>  
aggregate amount 总款额；总额 q37d:Hp  
aggregate assets and liabilities 总体资产与负债 |%~Zo:Q<$>  
aggregate at constant price 按固定价格计算的总体数字 QoBM2QYO  
aggregate demand 总需求 o-7,P RmKN  
aggregate gross position 总持仓量 \YMe&[C:o  
aggregate limit 总限额 DV5K)m&G  
aggregate of salaries tax 合计薪俸税 +ebmve \+  
aggregate performance 总体表现；总体业绩 appWq}db  
aggregate supply 总体供应 kh5VuXpe  
aggregate surplus 总盈余 )/mBq#ZS  
aggregate total 整体总额 d")TH3pG  
aggregate value 总值；合计价值 A.wuB  
aggregated basis 合计基准 yc:y}"  
aggregated net chargeable income 合计应课税入息实额 o>Faq+@  
aggregation 合并计算；合计；总和 s"-gnW  
aggregation of incomes of husband and wife 夫妇入息合并计算 mLb>*xt$b@  
aggregation of property 财产的总和 MIx,#]C&  
agio 差价；贴水 ziXZJ^(FI  
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》 Y)*:'&~2e  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6(=>!+xpRr  
《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》 -?}Z0e(w
 
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &cuDGo.  
《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》 k,GAHM"'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Q*K31Ln  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !U[/P6 +0  
agreement for a settlement 授产协议 "xxt_  
agreement for assignment 转让协议 ,SB5"  
agreement for sale 售卖协议；买卖协议 =,w(D~ps  
agreement for sale and purchase 买卖协议 EZb_8<DH  
agreement for the payment of interest 支付利息协议 efUa[XO  
agreement for the repayment of money 还款协议 {,Z-GJ  
agreement of reinsurance 再保险协议 e,8[fp-7  
Agricultural Bank of China 中国农业银行 3z~d
7J  
air passenger departure tax 飞机乘客离境税 sn-P&"q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ms/!8X$Mz  
airport tax 机场税 al@H
r*'  
alcohol duty 酒精税 2Sb68hJIE  
alienation 让与；让渡；转让 cD JeYduK  
alimony 生活费；赡养费 `c.P`@KA  
All Ordinaries Index [AOI] 所有普通股指数 ;t\oM7J|  
all risks 全险；综合险 Je &O  
All Sales Record for Stock Market 《股票市场成交报告》 #C#*yE  
Allied Capital Resources Limited 新联财务有限公司 h*B7UzCg  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %k=c9ll@:  
allocation letter 拨款信件 2|}`?bY]i`  
allocation of fund 分配款项；预留款项 f3oGB*5>  
allocation of profit 利润分配；溢利分配 hj+iB,8  
allocation warrant 拨款令 Mv_-JE9#>o  
allotment 分配；配股 ~/l5ys  
allotment notice 股份配售通知；配股通知 YDWV=/  
allotment of shares 股份分配 `x:8m?q05  
allowable 可获宽免；免税的 Z(wj5;[G  
allowable business loss 可扣除的营业亏损 H7?Sd(U  
allowable expenses 可扣税的支出 q<Z`<e  
allowance 免税额；津贴；备抵；准备金 c5- 56Q  
allowance for debts 债项的免税额 {NTMvJLm  
allowance for depreciation by wear and tear 耗损折旧免税额 D
&-cNxh  
allowance for funeral expenses 殡殓费的免税额 a%XF"
*^v  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6z2WN|78  
allowance for repairs and outgoings 修葺及支出方面的免税额 /L^pU-}Z0  
allowance to debtor 给债务人的津贴 <1eD*sC?g  
alteration of capital 资本更改 _2~+%{/m,  
alternate trustee 候补受托人 r$WBEt,B  
amalgamation 合并 a1 v%G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Cc}3@Nf{/  
ambit of charges 征税范围；收费范围 ./i5VBP5  
amended valuation 经修订的估值 `NB6Of*/  
American Commodities Exchange 美国商品交易所 w0&|8y  
American Express Bank Limited 美国运通银行 FXG,DJ:  
American Stock Exchange 美国证券交易所 =x3T+)qCNX  
amortization 摊销  `;HZO8  
amount due from banks 存放银行同业的款项 {'NXJ!I;t  
amount due from banks abroad 存放海外银行同业的款项 $i;m9_16  
amount due from holding companies 控股公司欠款 \IX|{]*D  
amount due from local banks 存放本港银行同业的款项 v7b+  
amount due to banks 银行同业的存款 lEXI<b'2  
amount due to banks abroad 海外银行同业的存款 G}LOQ7  
amount due to holding companies 控股公司存款 =HHtLW.|,  
amount due to local banks 本港银行同业的存款 hEMS  
amount due to outport banks 外埠银行同业的存款 Ev]oPCeA  
amount for note issue 发行纸币的款额 :3A^5}iz  
amount of bond 担保契据的款额 AOv>O52F/Q  
amount of consideration 代价款额 moCr4*jDX,  
amount of contribution 供款数额 6(8zt"E  
amount of indebtedness 负债款额 ZO8r8 [  
amount of principal of the loan 贷款本金额 ["0DXm%t  
amount of rates chargeable 应征差饷数额 iT=h}>  
amount of share capital 股本额 bR*} s/  
amount of sums assured 承保款额 RXw }Tb/D8  
amount of variation 变动幅度 pF<KhE*V  
amount of vote 拨款数额 `dJ?j[P,p  
amount payable 应付款额 S5/p3;O\c  
amount receivable 应收款额 p|n!R $_g\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q_86nvB<  
analysis 分析 5gKXe4}\/|  
ancillary risk 附属风险 =z*SzG  
annual account 周年帐目；周年帐目报表；年度决算；年结 <[A;i  
annual accounting date 年结日期 @B9O*x+n:  
annual allowance 每年免税额；年积金；年度津贴；年津 Pj^O8  
annual balance 年度余额 ->rudR
Q  
annual disposable income 每年可动用收入 [oG Sy5bB  
annual estimates 周年预算 "?S>}G\  
annual fee 年费 Rc(E';uc  
annual general meeting 周年大会 zn#lFPj12  
annual growth rate 年增率；每年增长率 AsO)BeUD  
annual long-term supplement 长期个案每年补助金 [13NhF3.P  
annual pensionable emolument 可供计算退休金的年薪 Q`!<2i;  
annual report 年报 zb. ^p X  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1 &-%<o  
annual return 周年报表；周年申报表；每年报税表格 Vo(>K34  
Annual Return Rules 《周年报表规则》 (nAg ~i  
annual review of consumer prices 每年消费物价回顾 >A>_UT_"  
annual roll-forward basis 逐年延展方式 ODCv^4}9  
annual salary 年薪 lS |:4U.  
annual statement 年度报表；年度决算表 Z+agS8e(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 icN#8\E  
annuitant 年金受益人 NszqI  
annuity 年金 TXbnK"XQ  
annuity contract 年金合约 K`8$+JDP+  
annuity on human life 人寿年金 %`0*KMO3  
antecedent debt 先前的债项 gr\vC  
ante-dated cheque 倒填日期支票 RU+F~K<  
anticipated expenditure 预期开支 Sh(XF
UJ  
anticipated net profit 预期纯利 {nH*Wu*^  
anticipated revenue 预期收入 .6A{   
anti-inflation measure 反通货膨胀措施 suE#'0K  
anti-inflationary stance 反通货膨胀立场 g?{7DI`  
apparent deficit 表面赤字 FF~VV<a  
apparent financial solvency 表面偿债能力 \me-#: Gu  
apparent partner 表面合伙人 '@f#GNRT  
application for personal assessment 个人入息课税申请书 TGzs|-  
application of fund 资金应用 -?1ed|I8  
application to release as liquidator and to destruct the books of accounts and documents rqEP!S^  
申请免除清盘人职务及毁灭帐簿与文件 "O<TNSbrC  
appointed actuary 委任精算师 !m?W+z~J  
appointed auditor 委任核数师；委任审计师 cv9-ZOxJ  
appointed trustee 委任的受托人 Xp~O?2:3l  
appointer 委任人 +^3 *Y"6Z  
apportioned pro rata 按比例分摊 )NnkoCNeE  
apportionment 分配；分摊 DEt;$>tl 5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O5dB
I_  
apportionment formula 分摊方程式 So]O`RJv  
apportionment of estate duty 遗产税的分摊 qbKcI+)47  
appraisal 估价；评估 YJ{_%z|U  
appreciable growth 可观增长 q],/%W  
appreciable impact 显着影响 # 66vkf*  
appreciable increase 可观增长 j1K?QH=e#{  
appreciation 增值；升值 >=YQxm}GJ  
appreciation against other currencies 相对其他货币升值 b X4]/4%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @T)>akEOt  
appreciation tax 增值税 YzYj/,?r  
appropriation 拨款；拨用；拨付 /Y8{?  
appropriation account 拨款帐目 }u.1$Y  
Appropriation Bill 拨款法案
A?H.EZ  
appropriation-in-aid system 补助拨款办法 %:Y'+!bX  
approved assets 核准资产 ,8+Jt@L  
approved basket stock 认可一篮子证券 Ae'N1V  
approved budget 核准预算 =|qYaXjT$  
approved charitable donation 认可慈善捐款 $O,IXA  
approved charitable institution 认可慈善机构 7%yP5c
B  
approved currency 核准货币；认可货币 QA#Jx  
approved estimates 核准预算 W{nDmG`yp  
approved estimates of expenditure 核准开支预算 Xagz(tm/  
approved overseas insurer 核准海外保险人 %kL]-Z  
approved overseas trust company 核准海外信托公司 9`G}GU]@}  
approved pooled investment fund 核准汇集投资基金 !uN_<!  
approved provident fund scheme 认可公积金计划 FmhN*ZXr#  
approved provision 核准拨款 *wV`7\@  
approved redeemable share 核准可赎回股份 :PP!v
!vk  
approved regional stock 认可地区性证券 %i@Jw  
approved retirement scheme 认可退休金计划 {oRR]>  
approved subordinated loan 核准附属贷款 Gt;U9k|i  
arbitrage 套戥；套汇；套利 m-R`(  
arbitrageur 套戥者；套汇者 yD(v_J*  
arbitrary amount 临时款项 _Sult;y"u  
arrangement 措施；安排；协定 ^i6`w_/  
arrears 欠款 @.l?V6g9T  
arrears of pay 欠付薪酬 -bp7X{&  
arrears of revenue 逾期未收税款；逾期未收的帐项 6mC% zXR5  
articles of association 组织章程；组织细则；组织章程细则 V?4G~~F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V#\iO  
ascertainment of profit 确定利润 xcC^9BAj  
"Asia Clear" “亚洲结算系统” 7jYW3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -}P/<cu:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 dgW/5g  
Asian Development Fund [ADF] 亚洲发展基金 kx07Ium  
Asian dollar bond 亚洲美元债券 g/O
L^A  
Asian dollar market 亚洲美元市场 * NdL4c~  
Asian dollar rate 亚洲美元利率 yYvv!w+@Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 PZhpp"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Te@=8-u-  
asked price 沽盘；喊价；索价；卖方报价 rNeSg=j  
assessable income 应评税入息 Q3aZB*$
K  
assessable loss 应评税亏损 Uc5BNk7<
=  
assessable profit 应评税利润 9P#<T7
  
assessable value 应评税值 yA^+<uz}  
assessed profit 估定利润 W(jP??up  
assessed value 经评估价值 ])mYE }g  
assessment 评税；评定；估价；评税单 5j#XNc)"  
assessment number 评税编号；估价编号 dPyZzMes=  
assessment of additional tax 补加税评税 G$CI~0Se:  
assessment of performance 业绩评估；实绩评价 ~jM!8]=  
Assessor 评税主任 Yjix]lUXVf  
asset price bubbles 资产价格泡沫 XXC(R  
asset-backed securities 具资产保证的证券 U[c
^xz&  
assets accretion 资产增值 jmva0K},SE  
assets and liabilities 资产与负债 R%)7z)~  
assets betterment statement 资产递增表；资产改进表 R2dCp|6A  
assets lending 实物放款；有抵押贷款 u;=a=>05IR  
assets of the company passing on the death 死者去世时转移的公司资产 _A=Pr_kN  
assets pledged as security for liabilities 用作负债抵押的资产 !KmSLr7xU  
assets portfolio 资产投资组合 g:fzf>oQ>p  
assets price 资产价格 H(ds  
assets quality 资产质素 ~19&s
~  
assets realization 资产变现 0uS6F8x@  
assets refinancing arrangement 资产再集资安排 @
\JoICz  
assets securitization 资产证券化 gBJM|"_A
?  
assets situated outside Hong Kong 在香港以外地方的资产 K)TMr"j\  
assets stripping 削减资产；拆卖资产 NEcE-7aT  
assets value 资产值 zn/b\X/  
assignee 承让人 Q5/BEUkC  
assignment 转让；转让书；转让契 >kG: MJj  
assignment of interest 权益转让 zM++Z*  
assignment of letters patent and trade mark 专利证书及商标转让 Ap9 %5:]  
assignment of property 物业转让；物业转让书 5/4q}U3  
assignment right 转让权 '{:lP"\,L  
assignor 转让人 xQ@gh ( (  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 SD=9fh0l  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 w$[ck=  
associate member 附属会员 .dl4f"k  
associated body corporate 相联法人团体 `Y.Q{5Y  
associated company 相联公司；联属公司 \,yX3R3}.~  
associated corporation 相联法团 kac]Rh8vO  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4 X6_p(  
公认会计师公会〔英国〕 F;<cG`|Rx  
Association of Futures Exchange Brokers 香港期货经纪协会 4%,E;fB?=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~+bSD<!b  
association of underwriters 承保人组织 P|kfPohI=  
assumption of control 接管 nZ~J&QK-  
assurance 担保；保险；转易；转易书 >e9xM Gv  
assurance of interest 权益的转易 gukKa  
at 19XX price 按一九ＸＸ年价格计算 4: S-  
at a discount 按赔价计算；按贴水价格计算；打折扣 a29rD$  
at a premium 按溢价计算；按升水价格计算 $+p4X# _  
at call 通知付款；按通知 Nm,9xq  
at constant market price 按固定市价计算 88M$mjx  
at constant price 按固定价格计算 6@cT;=W;xj  
at cost 按成本计算 w[?E oFI$Y  
at current market price 按当时市价计算；按现时市价计算 ahx*Ti/e  
at current price 按当时价格计算；按现时价格计算 GHR,KB7 xM  
at factor cost 按要素成本计算；按生产要素成本计算 f)%8*B  
at money-of-the-day price 按付款当日价格计算 _Sn7z?  
at or better 按指定或较佳价位〔买卖指令〕 br_D Orq|  
at par 按面值计算；平价 G5'HrV  
at sight 见票即付 yfCdK-9+B  
at the close 按收市盘 <jHo2U8/"s  
at the opening 按开市盘 ~91) DNaE  
attestation 见证；见证条款 6xAR:  
at-the-money option 平价期权 V~_aM@q1  
attorney 受权人；受托代表人 Tq`rc"&7u  
attornment 新拥有人承认书 !%Qm{R  
attributable profit 可归属利润 &kNJs{  
attributable share value 可归属股份价值 :/941?%M  
Auckland Stock Exchange 奥克兰证券交易所 E6mwvrm8  
auction 拍卖 J:JkX>n%k=  
auctioneer 拍卖商 R[_UbN 28  
audit 审计；核数 G$!JJ. )d  
Audit Commission 审计署 zd^QG  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .m_-L Y-  
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〕 |)IS[:X  
audit review 帐目审查 [SX>b"L  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Hv.nO-c  
audited account 审计帐目；经审计的帐目 t&L+]I'P3  
audited annual account 经审计的周年帐目 )H`1CcT  
audited balance sheet 经审计的资产负债表 6[l{@*r"  
auditor 核数师；核数主任；审计师 D+xHTQNTL  
auditor's certificate 核数师证明书；审计师证明书 `dK%I U  
auditor's report 核数师报告；审计师报告 t+@UC+aW  
Aussie bond 澳元债券 6
;vfl*  
austerity budget 紧缩预算 9_<>#)u5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 FT+[[
9i  
Australia All Ordinaries Index 澳洲所有普通股票指数 C le
kB  
Australian Dollar [AUD] 澳元 Mo_(WSs  
Australian Options Market 澳大利亚期权市场 "0#d F:qt  
Australian Securities Commission 澳洲证券事务监察委员会 H:>i:\J/M9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1.y|bB+kB  
Australian Stock Exchange 澳大利亚证券交易所 K`#bLCXEV0  
Austrian Schilling [ATS] 奥地利先令 N)N\iad^  
authentication 认证；鉴证 y:+4-1  
authority to purchase 委托购买证；委购书 f*&4d  
authorization 认可；核准；授权；授权书 @ob4y  
authorization by direction 指示授权 (zL(  
authorization by instruction 指令授权 Zcg@]Sx(I  
authorization by warrant 令状授权 K84VeAe  
authorization of unit trust 单位信托的认可 f hS4Gb_  
authorized agent 指定代理人 z6f N)kw  
authorized capital 法定资本 L! DK2,  
authorized clerk 出市员 
MeXGE  
authorized dealer 认可交易商 lay)I11->  
authorized financial institution 认可财务机构 ,2?Sua/LD  
authorized fund 认可基金 )S2GPn7  
authorized fund house 获授权的基金公司；认可基金公司 E ) iEWc  
authorized institution 认可机构 |SfmQ;  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9et%Hn.K'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 N5\]VCX  
authorized insurer 获授权保险人；获认可承保人 @XRN#_{  
authorized investment 特准投资项目 iR(jCD?) Y  
authorized person 获授权人 ,/bv3pE  
authorized representative 获授权代表 n~|sMpd,M1  
authorized share capital 法定股本 01/yog
 
automated quotation system 自动报价系统 _BP!{~&;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] m"y_@Jk  
自动交易系统〔香港期货交易所有限公司〕 L?slIGp%-  
automatic adjustment mechanism 自动调整机制 -U#e  
automatic adjustment system 自动调整系统 1L\\](^ 3  
Automatic Clearing House 自动票据交换所 #2\ 0#H
N  
automatic exchange rates accumulation system 自动化汇率累集系统 xpjv@P  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 aHdXlmL  
automatic teller machine [ATM] 自动柜员机 D?:AHj%gW  
autopay 自动转帐 ?<"H Io  
available assets 可用资产 uiQRRT  
available fiscal reserve 现存财政储备 yE4X6  
available profit 可用利润 krI@N}OU  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 o@!Uds0  
average 平均；平均数；海损 EmO{lCENk  
average basic salary 平均基本薪金 @0{vA\  
average consumer expenditure 平均消费开支；一般消费开支 =2rkaBFC  
average cost 平均成本 1?}5.*j<  
average cost of land production 增辟土地平均成本 u|}p3-z|Y  
average daily turnover 平均每日成交额 ltH?Ew<
]  
average daily wage rate 平均每日工资率 ?ot7_vl  
average expenditure pattern 平均开支模式 -SGoE=  
average growth rate 平均增长率 EiP#xjn?c  
average net fixed assets 固定资产平均净值 1FfSqd  
average of relatives 相对价格平均数 :497]c3#5C  
average price 平均价格 pX~X{JTaL)  
average propensity to consume 平均消费倾向；一般消费倾向 gJUawK  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ndCHWhi  
average rate 平均率 *[SOz)  
average revenue 平均收入；平均收益 PUJkC  
average stock 平均库存；平均存货 48 n5Y~YS  
average yearly rent 平均年租 gcKXda(  
avoidance of double taxation 避免双重课税 >.X& v  
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 n 9X:s?B/  
MJDW-KL-  
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