一些有用的会计术语(也不知道发的地方对不对)A

A: :FxZdE  
A share Ａ股；甲类股份 rTmcP23]  
abatement of tax 减税；减扣免税额
WU=Os8gR  
ABN AMRO Bank N.V. 荷兰银行 Bljh'Qp>C  
above-the-line expenditure 线上项目支出；经常预算支出 uidE/7  
above-the-line receipt 线上项目收入；经常预算收入 Q8\Ks|u]  
ABSA Asia Limited 南非联合亚洲有限公司 c!kbHZ<Z  
absolute change 绝对数值变更 Oh8;YE-%  
absolute expenditure 实际开支 &=02.E@  
absolute guideline figure 绝对准则数字 s[xdID^3.  
absolute interest 绝对权益 bz}T}nj  
absolute order of discharge 绝对破产解除令 v[Ar{t&  
absolute profit margin 绝对利润幅度 1%1-j  
absolute value 实值；绝对值 A`OU}'v?L  
absolutely vested interest 绝对既得权益 v{%2`_c  
absorbed cost 已吸收成本；已分摊成本 _Z8zD[l  
absorption 吸收；分摊；合并 :=~([oSNW"  
absorption rate 吸收率；摊配率；分摊率 }r,k*I'K  
ACB Finance Limited 亚洲商业财务有限公司 c-s ~q/  
acceptable form of reciprocity 合理的互惠条件 :+[
q`  
acceptable rate 适当利率；适当汇率 V2.MZ9  
acceptance agreement 承兑协议 {a(YV\^y|H  
acceptance for honour 参加承兑 NINyg"g<  
acceptor 承兑人；接受人；受票人 RQe#X6'h  
acceptor for honour 参加承兑人 8.9S91]=  
accident insurance 意外保险 T}4RlIZF  
Accident Insurance Association of Hong Kong 香港意外保险公会 (a)d7y.oo  
accident insurance scheme 意外保险计划 kyY tL_SD  
accident year basis 意外年度基准 RYvS,hf6z  
accommodation 通融；贷款 4;&(  
accommodation bill 通融票据；空头票据 /B1NcRS  
accommodation party 汇票代发人 r--"JO%
2  
account balance 帐户余额；帐户结余 \&W~nYXq"  
account book 帐簿 RJd55+h  
account collected in advance 预收款项 d]a*)m&  
account current book 往来帐簿 g{a_{P  
account of after-acquired property 事后取得的财产报告 (?J&Ar0  
account of defaulter 拖欠帐目 FQ O6w'  
account payable 应付帐款 8G{} r  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 jUjQ{eT  
account receivable 应收帐款 B-eYWt8s  
account receivable report 应收帐款报表 5ue{&z @T  
account statement 结单；帐单；会计财务报表 \/lS!+~'']  
account title 帐户名称；会计科目 X0 %k`3  
accountant's report 会计师报告 iL5+Uf)E3  
Accountant's Report Rules 会计师报告规则 eOLS  
accounting and auditing procedure 会计与审计程序；会计与核数程序 nk6xavQji  
Accounting Arrangements 《会计安排》 r[~Km5  
accounting basis 会计基础 %} \@Wk~  
accounting by Official Receiver 破产管理署署长呈交的帐目 \UN7lDH  
Accounting Circular 《会计通告》 c()F%e:n  
accounting class 会计类别 b`%/*  
accounting date 记帐日期；会计结算日期 f+gyJ#R`  
accounting for money 款项核算 *+Q,b^N  
Accounting Officer 会计主任 ~0worI?  
accounting period 会计报告期；会计期 'VO^H68  
accounting policy 会计政策；会计方针 PW.W.<CL  
accounting practice 会计惯例 Fdvex$r&  
accounting principle 会计准则 Ym!Ia&n  
accounting record 会计记录 <K 4zH<y  
accounting report 会计报告 FtY*I&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bCE[oi6hb  
Accounting Society of China 中国会计学会 !&19%C4  
accounting statement 会计报表 `Jz"rh-M  
accounting system 会计制度；会计系统 "-^TA_XfI  
accounting transaction 会计事项；帐务交易 L! Q&?xP  
accounting treatment 会计处理 ZRcY; ?  
accounting year 会计年度 P_i2yhpK  
accretion 增值；添加 qW7S<ouh  
accrual 应计项目；应累算数目 Pk*EnA)  
accrual basis 应计制；权责发生制 5z#>>|1>#  
accrual basis accounting 应计制会计；权责发生制会计 zf2]|]*xz  
accrue 应累算；应计 \.Q"fd?a_D  
accrued benefit 应累算利益 a"hlPJlG  
accrued charges 应计费用 WO_cT26Y  
accrued cumulative preference share dividend 应累算的累积优先股股息 RQ|!?\a=  
accrued expenses 应累算费用 mJWl#3  
accrued interest payable 应付利息；应计未付利息 ZmYp!B_~  
accrued interest receivable 应收利息；应计未收利息 &AlVJEI+  
accrued right 累算权益 ,D~C40f  
accruing profit 应累算的利润 \Fc"Q@.u  
accumulated fiscal reserve 累积财政储备 VN;Sz,1Z  
accumulated profit 累积利润；滚存溢利 q=|>r n_  
accumulated reserve 累积储备 KVqQOh'_T  
accumulation of surplus income 累积收益盈余 %'EOFv]  
acquired assets 既得资产 w,JB`jS)/  
acquisition 收购；购置；取得 &.Yh_  
acquisition cost 购置成本 U7 Z_  
acquisition expenses 购置费用 +mV4T
y  
acquisition of 100% interest 收购全部股权 ks'25tv}F  
acquisition of control 取得控制权 R+, tn,<<  
acquisition of fixed assets 购置固定资产 Q{mls  
acquisition of shell “买壳” f'R^MX2  
acquisition price 收购价 ~@L$}Eu  
act of God 天灾 /[_>U
{~P#  
acting partner 执事合伙人 $Ne#F+M9x  
active market 买卖活跃的市场；交投畅旺的市场；旺市 e 0!a &w  
active partner 积极参与的合伙人 k(hes3JV  
active trading 交投活跃 N6yqA)z?;  
actual circulation 实际流通 (~/D*<A  
actual cost 实际成本 {P-KU RQ  
actual expenditure 实际开支；实际支出 ?u 9) GJO[  
actual income 实际入息；实际收入；实际收益 sa*]q~a  
actual market 现货市场 /koNcpJ  
actual price 现货价；实际价格 9k2HP]8=[{  
actual profit 实际利润 YceiP,!4?v  
actual quotation 实盘；实际价位；实际报价 ZK_IK)g  
actual year basis 按实际年度计算 m5f/vb4l  
actuals 实货 aI+:rk^  
actuarial investigation 精算调查 Fi(_A  
actuarial principle 精算原则 rN}{v}n  
actuarial report 精算师报告 RR^I*kRH  
Actuarial Society of Hong Kong 香港精算学会 0B1*N_.L@  
actuarial valuation 精算师估值 >iWl-hI-  
actuary 精算师 }q27M  
ad referendum agreement 暂定协议；有待覆核的协定 0>Ecm#  
ad valorem duty 从价税；按值征税 Alh%Z\  
ad valorem duty system 从价税制 &bnF{~<\  
ad valorem fee 从价费 uXu'I  
ad valorem tariff 从价关税 jcFh2  
additional allowance 额外免税额 <E6]8SQE  
additional amount for unexpired risk 未过期风险的额外款额 b*r1Jn"h  
additional assessable profit 补加应评税利润 Cl4y9|  
additional assessment 补加评税 vF3>nN(]  
additional commitment 额外承担 R7Hn8;..  
additional commitment vote 额外承担拨款
OsvAm'B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y( D d7`c  
additional dependent parent allowance 供养父母额外免税额 LK/gG6n5M0  
additional provision 额外拨款 tSE6
m-  
additional stamp duty 附加印花税 ]#))#-&1  
additional tax 补加税罚款；补加税款 $U"/.Mh\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 mMu3B2nke=  
adjudged bankrupt 被裁定破产 <F>\Vl:  
adjudicated bankrupt 裁定破产人 yBht4"\Al  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 B
>#zrCD  
adjudication of bankruptcy 裁定破产；宣告破产 >x&$lT{OY  
adjudication of insolvency 裁定无力偿还债务 x\;`x$3t  
adjusted actual 经调整的实数；调整后的实数 d<(1^Rto  
adjusted current assets 经调整的流动资产；调整后的流动资产 @wZ`;J%  
adjusted figure 经调整的数字；调整后的数额 \f0I:%-  
adjusted liabilities 经调整的负债；调整后的负债 duV|'ntr  
adjusted loss 经调整的亏损；调整后的亏损 8r)eiERv  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 C6CX{IA]  
adjusted profit 经调整的利润；调整后的利润 @QVAsNW:O  
adjusted surplus 经调整的盈余额；调整后的盈余额 IS]03_uQ  
adjusted value 经调整的价值；调整后的价值 >Mrz$ z{x  
adjustment 调整；修订；理算〔保险〕 m'oVqA&  
adjustment centre 调剂中心 Joq9.%7Q  
adjustment lag 调整过程的时间差距；调整时差 q.~.1 '`!  
adjustment mechanism 调整机制 26.iFt/:  
adjustment of loss 亏损调整 Z(*nZT,  
adjustment process 调整过程；调整程序 bHWy9-  
adjustment range 调整幅度 HSp*lHU  
administered exchange rate 受管制汇率 RE!MX>sOEq  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 H*EQ%BLW^,  
administration expenses 行政费用 DTn=WGm)  
administration fee 手续费；行政费 %!p14c*J H  
administration in bankruptcy 破产管理 vy@;zrs  
administration order 遗产管理令 ^yH|k@y  
administrator 管理人；遗产管理人 NQ@ EZoJ  
administrator of the estate 遗产管理人 T?^AllUZQR  
admission of debt 债项承认书 nLQ 3s3@1>  
admission of proof 接纳债权证明 X& O o1y  
advance 放贷款项；垫付款项；预支款项；预付款项 z=BX-)  
advance account 暂支帐目；预付款帐户 i LK8Wnrq  
advance compensation 预付补偿金 l yO_rZT  
advance from shareholder 股东垫款 B2WPjhzD  
advance pending reimbursement 预支以待日后付还 zZki9P   
advanced economy 先进经济体系 hH )jX`Ta  
advancement 预付；预付财产 Q gDjc'  
advances warrant 垫款令 PFUb\AY  
advancing 贷出 ~ E>D0o  
adverse balance 逆差 k;;?3)!  
adverse exchange 逆汇 zUIh8cAoE  
advertisement addressed to shareholders 在报章刊登的致股东通告 ZUAWSJ,s  
advice for collection 托收通知书 sB-c'`,w`  
advice of drawing 提款通知书；汇票通知书 0ydAdgD  
advice of payment 付款通知 eey <:n/Z  
Advisory Committee [Securities and Futures Commission] yTkYPx  
谘询委员会〔证券及期货事务监察委员会〕 8y~ Jn~t  
Advisory Committee on Diversification 经济多元化谘询委员会 {B?%r[nW  
affidavit 誓章；遗产申报誓章 cJj0`@0f  
affidavit of no receipt 述明无收款的誓章 7+#^:;19`  
affiliate 联号；联营公司；附属公司 </:f-J%U/  
affiliated company 附属公司；联号；联营公司 RyIr_:&-~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 h_*=_2|}  
affordability 负担能力 V|#B=W  
African Development Bank [AfDB] 非洲开发银行 u0w2v+  
after-acquired property 事后取得的财产 7$,["cJX  
after-hours dealing 市后交易 L>xcgV7  
after-tax profit 税后盈利；税后利润；税后溢利 [UR+G8X21m  
agency agreement 代理协议 ^ylJ_lN&=1  
agency expenses 代理机构的开支 CH`4FR.-  
agency fee 代理费 B~u{LvTE  
Agency Law 《代理法》 ElqHZ$a?  
agent 代理人；承销人 3
f eI   
agent of company 公司代理人 OtY.s\m y  
agent's fee 代理人费；经纪费 >`'#4!}G5j  
aggregate 总计；总数；总体数字 ZV_mP'1*  
aggregate amount 总款额；总额 pc:K5 -Os  
aggregate assets and liabilities 总体资产与负债 Xb#x^?|  
aggregate at constant price 按固定价格计算的总体数字 :}UWy?F  
aggregate demand 总需求 }@!d(U*  
aggregate gross position 总持仓量 x #BUIi  
aggregate limit 总限额 Dn<2.!ZKQ  
aggregate of salaries tax 合计薪俸税 v-42_}  
aggregate performance 总体表现；总体业绩 $C,f>^1  
aggregate supply 总体供应 H Y.,f_m  
aggregate surplus 总盈余 <4C`^p  
aggregate total 整体总额 `$G7Ia_ $]  
aggregate value 总值；合计价值 XRJ<1w:  
aggregated basis 合计基准 k[A=:H1"  
aggregated net chargeable income 合计应课税入息实额 K34ca-~  
aggregation 合并计算；合计；总和 kOFEH!9&  
aggregation of incomes of husband and wife 夫妇入息合并计算 _+z@Qn?#6h  
aggregation of property 财产的总和 _ nS';48  
agio 差价；贴水 }Jh!B|  
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》 <*2.B~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment f!xIMIl)+  
《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》 1PjSa4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment zu*0uL  
《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》 AG/nX?u7)t  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment w+2:eFi=/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7.8ukAu
d  
agreement for a settlement 授产协议 RTHdL  
agreement for assignment 转让协议 [^1;8Tbk  
agreement for sale 售卖协议；买卖协议 kxThtjgv  
agreement for sale and purchase 买卖协议 wf6ZzG:  
agreement for the payment of interest 支付利息协议 @>(l}5U5  
agreement for the repayment of money 还款协议 1S
0GjR  
agreement of reinsurance 再保险协议 N#Qby4w >  
Agricultural Bank of China 中国农业银行 q fadsVp  
air passenger departure tax 飞机乘客离境税 }1N)3~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 IDdhBdQ  
airport tax 机场税 EOVHTDkKf  
alcohol duty 酒精税 YPf&y"E&H  
alienation 让与；让渡；转让 %DgU  
alimony 生活费；赡养费 XH1so1h  
All Ordinaries Index [AOI] 所有普通股指数 04WKAP'c N  
all risks 全险；综合险 pOlQOdl  
All Sales Record for Stock Market 《股票市场成交报告》 ,Y &Q,  
Allied Capital Resources Limited 新联财务有限公司 e9k}n\t3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2ZNTg@o  
allocation letter 拨款信件 2X]2;W)S;  
allocation of fund 分配款项；预留款项 g#9KG  
allocation of profit 利润分配；溢利分配 wgkh}b   
allocation warrant 拨款令 Ju)2J?Xs5  
allotment 分配；配股 Il~ph9{JH  
allotment notice 股份配售通知；配股通知 '`/1?,=  
allotment of shares 股份分配 dH&N<  
allowable 可获宽免；免税的 6H.D`"cj  
allowable business loss 可扣除的营业亏损 p?0 a"5Q  
allowable expenses 可扣税的支出 Lo7R^>  
allowance 免税额；津贴；备抵；准备金 fVb&=%e  
allowance for debts 债项的免税额 DWm$:M4z  
allowance for depreciation by wear and tear 耗损折旧免税额 Uu }ai."iB  
allowance for funeral expenses 殡殓费的免税额 1i2jYDB"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S"5</*  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^[\F uSL  
allowance to debtor 给债务人的津贴 ]*[S#Jk  
alteration of capital 资本更改 4K[U*-\"  
alternate trustee 候补受托人 gPQ2i])"Q  
amalgamation 合并 t+q:8HNh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WvUe44&^$  
ambit of charges 征税范围；收费范围 ]/bf#&@g`k  
amended valuation 经修订的估值 jP@H$$-=wH  
American Commodities Exchange 美国商品交易所 /G G QO$'  
American Express Bank Limited 美国运通银行 \qNj?;B  
American Stock Exchange 美国证券交易所 c5R58#XK=  
amortization 摊销 Le|Ho^h,Y
 
amount due from banks 存放银行同业的款项 KosAc'/ M  
amount due from banks abroad 存放海外银行同业的款项 ^|>vK,q$I  
amount due from holding companies 控股公司欠款  \AoM'+  
amount due from local banks 存放本港银行同业的款项 sW3-JA]  
amount due to banks 银行同业的存款 VISNmz2P  
amount due to banks abroad 海外银行同业的存款 cDm_QYQ  
amount due to holding companies 控股公司存款 `[VoW2CLH+  
amount due to local banks 本港银行同业的存款 `| L+a~~  
amount due to outport banks 外埠银行同业的存款 M=`F $  
amount for note issue 发行纸币的款额 qyp"q{k0  
amount of bond 担保契据的款额 "Z&{  
amount of consideration 代价款额 efl6U/'Ij  
amount of contribution 供款数额 w[~$.FM/  
amount of indebtedness 负债款额 k8 ,.~HkU  
amount of principal of the loan 贷款本金额 J+Q ;'J  
amount of rates chargeable 应征差饷数额 aOyAP-m,  
amount of share capital 股本额 zw7=:<z=  
amount of sums assured 承保款额 daGGgSbh  
amount of variation 变动幅度  #RbPNVs  
amount of vote 拨款数额 k .KN9=o  
amount payable 应付款额 z )a8 ^]`  
amount receivable 应收款额 `5=0f}E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mxGa\{D#y  
analysis 分析 #'v7mEwt  
ancillary risk 附属风险 _udH(NC  
annual account 周年帐目；周年帐目报表；年度决算；年结 tceQn ^|<  
annual accounting date 年结日期
Q<;f-9q@  
annual allowance 每年免税额；年积金；年度津贴；年津 ]+ XgH#I  
annual balance 年度余额 b_W0tiyv%  
annual disposable income 每年可动用收入 uG${`4  
annual estimates 周年预算 kzbgy)PK3  
annual fee 年费 &t+03c8g!  
annual general meeting 周年大会 .B6$U>>NS^  
annual growth rate 年增率；每年增长率 k$i76r  
annual long-term supplement 长期个案每年补助金 !FA^~  
annual pensionable emolument 可供计算退休金的年薪 4 "@BbVYR  
annual report 年报 Y"K7$+5#\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I,_wt+O&j  
annual return 周年报表；周年申报表；每年报税表格 cPPE8}PVH  
Annual Return Rules 《周年报表规则》 N|h`}*:x=  
annual review of consumer prices 每年消费物价回顾 1WfN_JKB5  
annual roll-forward basis 逐年延展方式 f)({;,q  
annual salary 年薪 Hh(_sewo  
annual statement 年度报表；年度决算表 ]O,!B''8k  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 zX"@QB3E  
annuitant 年金受益人 DHaSBk  
annuity 年金 HZ>Xm6DnC5  
annuity contract 年金合约 +s V$s]U  
annuity on human life 人寿年金 R1!{,*Gy  
antecedent debt 先前的债项 V=H87^b  
ante-dated cheque 倒填日期支票 sc@v\J;k  
anticipated expenditure 预期开支 vAy`8Q  
anticipated net profit 预期纯利 :cnH@:  
anticipated revenue 预期收入
<ij;^ygYD  
anti-inflation measure 反通货膨胀措施 INyreoMp  
anti-inflationary stance 反通货膨胀立场 L@_IGH  
apparent deficit 表面赤字 q-KN{y/  
apparent financial solvency 表面偿债能力 P2_JS]>  
apparent partner 表面合伙人 TlYeYN5V  
application for personal assessment 个人入息课税申请书 Y@c!\0e$  
application of fund 资金应用 DQ?'f@I&*  
application to release as liquidator and to destruct the books of accounts and documents erdWGUfQOe  
申请免除清盘人职务及毁灭帐簿与文件 r\F`xtR(  
appointed actuary 委任精算师 x&8HBF'  
appointed auditor 委任核数师；委任审计师 THi*'D/  
appointed trustee 委任的受托人 smoz5
~  
appointer 委任人 N>z_uPy{A  
apportioned pro rata 按比例分摊 zRx-xWo  
apportionment 分配；分摊 `$JPF Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ((SN We  
apportionment formula 分摊方程式 2~<?E`+  
apportionment of estate duty 遗产税的分摊
LR@rn2Z  
appraisal 估价；评估 NJ/6_e  
appreciable growth 可观增长 RQ X  
appreciable impact 显着影响 nBgksB*A  
appreciable increase 可观增长 ?}D@{%O3T  
appreciation 增值；升值 )Jz L  
appreciation against other currencies 相对其他货币升值 m;>HUTj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N32!*TsWs  
appreciation tax 增值税 ?i>.<IPOq  
appropriation 拨款；拨用；拨付 )|~pocXt<  
appropriation account 拨款帐目 %4Y/-xF}9,  
Appropriation Bill 拨款法案 SaH0YxnY+  
appropriation-in-aid system 补助拨款办法 x\]%TTps  
approved assets 核准资产 w`bojM@e1  
approved basket stock 认可一篮子证券 :D-My28'  
approved budget 核准预算 I:P/ ?-  
approved charitable donation 认可慈善捐款 WtN o@e'  
approved charitable institution 认可慈善机构 /[#<@o  
approved currency 核准货币；认可货币 7{ (t_N>  
approved estimates 核准预算 ,P3nZ  
approved estimates of expenditure 核准开支预算 @SF*Kvb&  
approved overseas insurer 核准海外保险人 ^%@(>:)0  
approved overseas trust company 核准海外信托公司 ZxlQyr`~a(  
approved pooled investment fund 核准汇集投资基金 f]tc$`vb  
approved provident fund scheme 认可公积金计划 qt=gz6!  
approved provision 核准拨款 |2,u!{  
approved redeemable share 核准可赎回股份 G'^Qi}o  
approved regional stock 认可地区性证券 gI~Ru8  
approved retirement scheme 认可退休金计划 J
K4vQWy  
approved subordinated loan 核准附属贷款 _Y4%Fv>@  
arbitrage 套戥；套汇；套利 t4R=$ km  
arbitrageur 套戥者；套汇者 aze}koNE  
arbitrary amount 临时款项 Ms;:+JI  
arrangement 措施；安排；协定 Z 7rVM  
arrears 欠款 C:\BvPoO  
arrears of pay 欠付薪酬 ~e~iCyW;S  
arrears of revenue 逾期未收税款；逾期未收的帐项 byR|L:L  
articles of association 组织章程；组织细则；组织章程细则 4eMNKIsvY$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9+)5#!0  
ascertainment of profit 确定利润 aF7" 4^P  
"Asia Clear" “亚洲结算系统” l~kxt2&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (, Il>cR4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 cY
^>`  
Asian Development Fund [ADF] 亚洲发展基金 paF$o6\  
Asian dollar bond 亚洲美元债券 d[;Sn:B  
Asian dollar market 亚洲美元市场 w[~O@:`]<o  
Asian dollar rate 亚洲美元利率 HP}d`C5<R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Nih8(pbe  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6}
ct{Q  
asked price 沽盘；喊价；索价；卖方报价 QCIH1\`jW  
assessable income 应评税入息 %e.tAl"!$  
assessable loss 应评税亏损 "a %5on  
assessable profit 应评税利润 k\8]fh)J\7  
assessable value 应评税值 ln-+=jk  
assessed profit 估定利润 {x{e?c!  
assessed value 经评估价值 )EZ#BF<0|  
assessment 评税；评定；估价；评税单 KP`{ UD)  
assessment number 评税编号；估价编号 AC;ja$A#  
assessment of additional tax 补加税评税 <)ozbv Xk  
assessment of performance 业绩评估；实绩评价  3=@94i  
Assessor 评税主任 5TqB&GP0  
asset price bubbles 资产价格泡沫 :QT0[P5O  
asset-backed securities 具资产保证的证券 H,bYzWsrPo  
assets accretion 资产增值 } QVREj  
assets and liabilities 资产与负债 G9J+D?'hH  
assets betterment statement 资产递增表；资产改进表 Sz|;wsF{  
assets lending 实物放款；有抵押贷款 P~/Glak  
assets of the company passing on the death 死者去世时转移的公司资产 MA0}BJoW  
assets pledged as security for liabilities 用作负债抵押的资产 o,dO.isgh>  
assets portfolio 资产投资组合 Bj5_=oo+d  
assets price 资产价格 Y -%g5  
assets quality 资产质素 V+j58Wuf  
assets realization 资产变现 s{\USD6  
assets refinancing arrangement 资产再集资安排 lArYlR}  
assets securitization 资产证券化 FGY4u4y  
assets situated outside Hong Kong 在香港以外地方的资产 = s^KZV  
assets stripping 削减资产；拆卖资产 =oz$uD}?  
assets value 资产值 tfW*(oU  
assignee 承让人 $Tci_(V=F  
assignment 转让；转让书；转让契 ?UCK  
assignment of interest 权益转让 T<1*R>el  
assignment of letters patent and trade mark 专利证书及商标转让 {,61V;Bpm  
assignment of property 物业转让；物业转让书 [9dW9[Z+!  
assignment right 转让权 ,$BbJQ5  
assignor 转让人 O}5mDx  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {}!`v%z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &Jw]3U5J  
associate member 附属会员 VL4ErOoZ  
associated body corporate 相联法人团体 Wm_:1~  
associated company 相联公司；联属公司 !cS A|C  
associated corporation 相联法团 C{AVV<
  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] WfYu-TK*  
公认会计师公会〔英国〕 *F7ksLH|q  
Association of Futures Exchange Brokers 香港期货经纪协会 AG/?LPJ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 OE_;i}58  
association of underwriters 承保人组织 F*Lm=^:  
assumption of control 接管 RS'!>9I  
assurance 担保；保险；转易；转易书 }j9V0`Q  
assurance of interest 权益的转易 1Z-f@PoM  
at 19XX price 按一九ＸＸ年价格计算 J<J_yRg2  
at a discount 按赔价计算；按贴水价格计算；打折扣 !;EG<ji,gj  
at a premium 按溢价计算；按升水价格计算 zQvp<IUq  
at call 通知付款；按通知 CJ0
{>?  
at constant market price 按固定市价计算 + q@kRQY;n  
at constant price 按固定价格计算 4mNg(w=NF  
at cost 按成本计算 v53qpqc  
at current market price 按当时市价计算；按现时市价计算 Ovu!G q  
at current price 按当时价格计算；按现时价格计算 [AgS@^"sf5  
at factor cost 按要素成本计算；按生产要素成本计算 6bj.z  
at money-of-the-day price 按付款当日价格计算 Fv_rDTo  
at or better 按指定或较佳价位〔买卖指令〕 *Xm$w  
at par 按面值计算；平价  {oQ.y  
at sight 见票即付 hS(}<B{x!  
at the close 按收市盘 (prqo1e@  
at the opening 按开市盘 :
2^j/  
attestation 见证；见证条款 X@`kuWIUw  
at-the-money option 平价期权 b3Nr>(Z<}  
attorney 受权人；受托代表人 ipy1tXc  
attornment 新拥有人承认书 T#&tf
^;  
attributable profit 可归属利润 CF
"u8yE  
attributable share value 可归属股份价值 s az<NT  
Auckland Stock Exchange 奥克兰证券交易所 h,QC#Ak o  
auction 拍卖 H$GJpXIb  
auctioneer 拍卖商
p) #7K  
audit 审计；核数 `yiw<9yp2  
Audit Commission 审计署 a W1y0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &,vPZ,7l  
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〕 ibe#Y  
audit review 帐目审查 ks{y=@<,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .7lDJ2  
audited account 审计帐目；经审计的帐目 )<Cf,R  
audited annual account 经审计的周年帐目 K7o!,['W  
audited balance sheet 经审计的资产负债表 _; 7{1n  
auditor 核数师；核数主任；审计师 ib$_x:OO"  
auditor's certificate 核数师证明书；审计师证明书 kTJz
.  
auditor's report 核数师报告；审计师报告 ?"23XKe  
Aussie bond 澳元债券 CVo2?ZQ  
austerity budget 紧缩预算 V)HX+D>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 'x
'.[=;  
Australia All Ordinaries Index 澳洲所有普通股票指数 PWU8 9YXp  
Australian Dollar [AUD] 澳元  Z1
@E  
Australian Options Market 澳大利亚期权市场 POZ5W)F(  
Australian Securities Commission 澳洲证券事务监察委员会 ^o;f~6#17  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kH&KE5  
Australian Stock Exchange 澳大利亚证券交易所 x}acxu 2H7  
Austrian Schilling [ATS] 奥地利先令 k(

<:  
authentication 认证；鉴证 I.V?O}   
authority to purchase 委托购买证；委购书 k5s8s@  
authorization 认可；核准；授权；授权书 a!OS2Tz:  
authorization by direction 指示授权 TgFj-"L\  
authorization by instruction 指令授权 ?ykQ]r6a<  
authorization by warrant 令状授权 wOfx7D  
authorization of unit trust 单位信托的认可 6xDYEvHS  
authorized agent 指定代理人 hT c VMc  
authorized capital 法定资本 .\/jy]Y  
authorized clerk 出市员
km%c0
:  
authorized dealer 认可交易商 '*`25BiQ  
authorized financial institution 认可财务机构 w]<a$C8*y:  
authorized fund 认可基金 k)'y;{IN  
authorized fund house 获授权的基金公司；认可基金公司 }@+3QHwYU  
authorized institution 认可机构 N*vBu`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 '{e9Vh<x  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 pb>TUKvT&  
authorized insurer 获授权保险人；获认可承保人 6oh\#v3zV  
authorized investment 特准投资项目 r8
]y1 Om<  
authorized person 获授权人 V5]}b[X  
authorized representative 获授权代表 j=&]=0F  
authorized share capital 法定股本 Wc6Jgpl  
automated quotation system 自动报价系统 uv&??F]/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] kPuY[~i%  
自动交易系统〔香港期货交易所有限公司〕 pQ:7%+Om  
automatic adjustment mechanism 自动调整机制 y;'yob  
automatic adjustment system 自动调整系统 i.O670D  
Automatic Clearing House 自动票据交换所 A>C&`A=-  
automatic exchange rates accumulation system 自动化汇率累集系统 _zuaImJ0o  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `a$c6^a  
automatic teller machine [ATM] 自动柜员机 . 5cL+G1k#  
autopay 自动转帐 )sONfn  
available assets 可用资产 uItzFX*  
available fiscal reserve 现存财政储备 .mr&zq  
available profit 可用利润 J(0E'o{ug  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 9FGe(t<  
average 平均；平均数；海损 ]$4Dh
B  
average basic salary 平均基本薪金 QQ*`tmy  
average consumer expenditure 平均消费开支；一般消费开支 o#p{0y  
average cost 平均成本 [i"6\p&  
average cost of land production 增辟土地平均成本 #o>~@.S#:0  
average daily turnover 平均每日成交额 c8@zpkMj/  
average daily wage rate 平均每日工资率 E:_m6 m  
average expenditure pattern 平均开支模式 D'Fj"&LK  
average growth rate 平均增长率 1KHFzx,  
average net fixed assets 固定资产平均净值 \3WF-!xe  
average of relatives 相对价格平均数 .el&\Jt  
average price 平均价格 ()Tl\  
average propensity to consume 平均消费倾向；一般消费倾向 *-.{->#Y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ||xiKg  
average rate 平均率 C[4{\3\Va  
average revenue 平均收入；平均收益 SC Qr/Q  
average stock 平均库存；平均存货 [osIQ!u;:  
average yearly rent 平均年租 X-lB1uq^  
avoidance of double taxation 避免双重课税 e1Ne
{zg~  
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 \f!j9O9S  
nq/SGo[c  
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