一些有用的会计术语(也不知道发的地方对不对)A

A: qLR;:$]Q&8  
A share Ａ股；甲类股份 wl=tN{R  
abatement of tax 减税；减扣免税额 oRfb4+H&  
ABN AMRO Bank N.V. 荷兰银行 9~p;iiKGG  
above-the-line expenditure 线上项目支出；经常预算支出 f5}afPk  
above-the-line receipt 线上项目收入；经常预算收入 >}k*!J|  
ABSA Asia Limited 南非联合亚洲有限公司 &9jJ\+:7  
absolute change 绝对数值变更 Q\oa<R D5  
absolute expenditure 实际开支 gI:g/ R  
absolute guideline figure 绝对准则数字 3=S|U,  
absolute interest 绝对权益 'r'=%u$1C  
absolute order of discharge 绝对破产解除令 m:_#kfC&K"  
absolute profit margin 绝对利润幅度 zD_5TGM=  
absolute value 实值；绝对值 .0Ud?v>=  
absolutely vested interest 绝对既得权益 32G
I+NN  
absorbed cost 已吸收成本；已分摊成本 vc#o(?g  
absorption 吸收；分摊；合并 K^{
j$  
absorption rate 吸收率；摊配率；分摊率 @6UY4vq9  
ACB Finance Limited 亚洲商业财务有限公司 +\dVC,,=^g  
acceptable form of reciprocity 合理的互惠条件 R P{pEd  
acceptable rate 适当利率；适当汇率 /P
jd"  
acceptance agreement 承兑协议 ?Ld),A/c  
acceptance for honour 参加承兑 @`.4"*@M  
acceptor 承兑人；接受人；受票人 at>_EiS  
acceptor for honour 参加承兑人 zJ`u>:*$  
accident insurance 意外保险 lw=kTYbq  
Accident Insurance Association of Hong Kong 香港意外保险公会 Gm+D1l i  
accident insurance scheme 意外保险计划 e]<Syrk  
accident year basis 意外年度基准 wXNng(M7  
accommodation 通融；贷款 y)r`<B  
accommodation bill 通融票据；空头票据 gD$&OkH  
accommodation party 汇票代发人 |dIR v  
account balance 帐户余额；帐户结余 5{ap  
account book 帐簿 [_N1 .}e  
account collected in advance 预收款项 -=-^rQx9  
account current book 往来帐簿 5N9Cd[4  
account of after-acquired property 事后取得的财产报告 l4gH]!/@  
account of defaulter 拖欠帐目 dcKpsX  
account payable 应付帐款 a-*sm~u  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `!8\
|/  
account receivable 应收帐款 ,|f=2t+5X  
account receivable report 应收帐款报表 ~HY)$Yp;  
account statement 结单；帐单；会计财务报表 B"v*[p?  
account title 帐户名称；会计科目 df{?E):  
accountant's report 会计师报告 /G5KNSi  
Accountant's Report Rules 会计师报告规则 qJ" (:~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 CXUF=IE  
Accounting Arrangements 《会计安排》 Vc\
g"1x  
accounting basis 会计基础 Q_T,=y  
accounting by Official Receiver 破产管理署署长呈交的帐目 HX.K{!
5  
Accounting Circular 《会计通告》 Ioe.[&o6B  
accounting class 会计类别 ~U+<
JC Z  
accounting date 记帐日期；会计结算日期 T
T/=0^"  
accounting for money 款项核算 [KUkv  
Accounting Officer 会计主任 5ncW s)  
accounting period 会计报告期；会计期 P]"@3Z&w  
accounting policy 会计政策；会计方针 mq{Z Q'  
accounting practice 会计惯例 9#H0|zL  
accounting principle 会计准则 $d1ow#ROgy  
accounting record 会计记录 &[`24Db  
accounting report 会计报告 C,;?`3bH@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 NO/$}vw  
Accounting Society of China 中国会计学会 oVqx)@$
K  
accounting statement 会计报表 QAI=nrlp  
accounting system 会计制度；会计系统 d%@0xsU1  
accounting transaction 会计事项；帐务交易 \;%D;3Au  
accounting treatment 会计处理 [6@bsXiw  
accounting year 会计年度 s"7FmJ\7rw  
accretion 增值；添加 }?b\/l<  
accrual 应计项目；应累算数目 ko.%@Y(=  
accrual basis 应计制；权责发生制 !B[Y?b:  
accrual basis accounting 应计制会计；权责发生制会计 2w8YtM3+"z  
accrue 应累算；应计 6n:X p_yO  
accrued benefit 应累算利益 [/ CB1//Y  
accrued charges 应计费用 4PC'7V=S  
accrued cumulative preference share dividend 应累算的累积优先股股息 0"-H34M<D  
accrued expenses 应累算费用 5i$P$ R  
accrued interest payable 应付利息；应计未付利息 K[SzE{5=P  
accrued interest receivable 应收利息；应计未收利息 Uq=Rz8hLM  
accrued right 累算权益 WKr4S<B8mr  
accruing profit 应累算的利润 W9Us I  
accumulated fiscal reserve 累积财政储备 n n[idw  
accumulated profit 累积利润；滚存溢利 6o#J  
accumulated reserve 累积储备 wPyc?:|KD?  
accumulation of surplus income 累积收益盈余 >$<Q:o}^  
acquired assets 既得资产 AB!({EIi  
acquisition 收购；购置；取得 lYS4Q`z$  
acquisition cost 购置成本 {3Gj rE  
acquisition expenses 购置费用 }zo-%#  
acquisition of 100% interest 收购全部股权 CE183l\  
acquisition of control 取得控制权 P^
-x  
acquisition of fixed assets 购置固定资产 z:n JN%Qb  
acquisition of shell “买壳” "{{@N4^  
acquisition price 收购价 5W{|?l{  
act of God 天灾 8=\k<X{`  
acting partner 执事合伙人 4J[bh  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o
OQan  
active partner 积极参与的合伙人 4!glgE
E*  
active trading 交投活跃 6{Bvl[mhI  
actual circulation 实际流通 LQ$dT#z2A  
actual cost 实际成本 oxCfSA  
actual expenditure 实际开支；实际支出 a(U/70j  
actual income 实际入息；实际收入；实际收益 XF4NRs  
actual market 现货市场 a0FU[*q  
actual price 现货价；实际价格 H]lD*3b  
actual profit 实际利润 v|kL7t)}  
actual quotation 实盘；实际价位；实际报价 |qk%UN<  
actual year basis 按实际年度计算 YkV-]%c  
actuals 实货 m<9W#
 
actuarial investigation 精算调查 .Vq_O u  
actuarial principle 精算原则 `O=LQ m`  
actuarial report 精算师报告 Z=?qf$.}  
Actuarial Society of Hong Kong 香港精算学会 X<"#=u(  
actuarial valuation 精算师估值 (7aE!r\Ab  
actuary 精算师 7`X9s~B  
ad referendum agreement 暂定协议；有待覆核的协定 l5k]voG  
ad valorem duty 从价税；按值征税 '$OLU[(
Y  
ad valorem duty system 从价税制 dZbG#4oO  
ad valorem fee 从价费 ]_)=xF19  
ad valorem tariff 从价关税 j%&^qD,  
additional allowance 额外免税额 l\-(li H  
additional amount for unexpired risk 未过期风险的额外款额 w<4){.dA  
additional assessable profit 补加应评税利润 w*N9p8hb]  
additional assessment 补加评税 jr5x!@rb  
additional commitment 额外承担 "V_PWEi  
additional commitment vote 额外承担拨款 d7QQ5FiB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 YI?y_S  
additional dependent parent allowance 供养父母额外免税额 q}R"  
additional provision 额外拨款 yYTiAvN  
additional stamp duty 附加印花税 z
//6
yr  
additional tax 补加税罚款；补加税款 ph1veD<ZZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _^ @}LVv+E  
adjudged bankrupt 被裁定破产 4a~9?}V:  
adjudicated bankrupt 裁定破产人 hAZ
"M:f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 pKSVT  
adjudication of bankruptcy 裁定破产；宣告破产 Uz!cVs?-  
adjudication of insolvency 裁定无力偿还债务 58My6(5y  
adjusted actual 经调整的实数；调整后的实数 xH8nn3U  
adjusted current assets 经调整的流动资产；调整后的流动资产 86@@j*c(@k  
adjusted figure 经调整的数字；调整后的数额 P3YG:*  
adjusted liabilities 经调整的负债；调整后的负债 BO ^T :  
adjusted loss 经调整的亏损；调整后的亏损 S
TB=#z  
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 (5N&bh`E  
adjusted profit 经调整的利润；调整后的利润 Im_`q\i  
adjusted surplus 经调整的盈余额；调整后的盈余额 p.1|bXY`  
adjusted value 经调整的价值；调整后的价值 {/ _.]Vh  
adjustment 调整；修订；理算〔保险〕 D &wm7,  
adjustment centre 调剂中心 *%cI,}%   
adjustment lag 调整过程的时间差距；调整时差 -OuMC&  
adjustment mechanism 调整机制 FyQ^@@  
adjustment of loss 亏损调整 'bg%9}  
adjustment process 调整过程；调整程序 AuU:613]W8  
adjustment range 调整幅度 S?=2GY  
administered exchange rate 受管制汇率 G";yqG  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 XH2g:$  
administration expenses 行政费用 Oox5${#^  
administration fee 手续费；行政费 .|{*.YE  
administration in bankruptcy 破产管理 z{^XU"yB  
administration order 遗产管理令 PHD$E s  
administrator 管理人；遗产管理人 .x1EdfHed/  
administrator of the estate 遗产管理人 s\Cl3  
admission of debt 债项承认书 :h3 Gk;u  
admission of proof 接纳债权证明 {{=7mbc  
advance 放贷款项；垫付款项；预支款项；预付款项 +Mv0X%(N  
advance account 暂支帐目；预付款帐户 eGLLh_V"  
advance compensation 预付补偿金 _&JlE$ua7  
advance from shareholder 股东垫款 f5/ba9nI  
advance pending reimbursement 预支以待日后付还 W?/7PVGv5h  
advanced economy 先进经济体系 8F4#
E U  
advancement 预付；预付财产 H,=??wN  
advances warrant 垫款令 2&!G@5  
advancing 贷出 4k$BqM1  
adverse balance 逆差 8N8B${X  
adverse exchange 逆汇 dmrM %a}W-  
advertisement addressed to shareholders 在报章刊登的致股东通告 bU:"dqRm<  
advice for collection 托收通知书 9^s sT>&/  
advice of drawing 提款通知书；汇票通知书 FAU^(]-5m  
advice of payment 付款通知 oChcEx%  
Advisory Committee [Securities and Futures Commission] /tP"r}l   
谘询委员会〔证券及期货事务监察委员会〕 .Fh5:WN  
Advisory Committee on Diversification 经济多元化谘询委员会 kG,6;aVZ8  
affidavit 誓章；遗产申报誓章 T?7ZF+yo6  
affidavit of no receipt 述明无收款的誓章 NRq jn; ,+  
affiliate 联号；联营公司；附属公司 94|BSxc  
affiliated company 附属公司；联号；联营公司 =UNzjmP503  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 l= !KZaH  
affordability 负担能力 &g@?{5FP  
African Development Bank [AfDB] 非洲开发银行 eVbHPu4  
after-acquired property 事后取得的财产 ycCEXu2F  
after-hours dealing 市后交易 |n~,$  
after-tax profit 税后盈利；税后利润；税后溢利 U#,2et6  
agency agreement 代理协议 S|!U=&  
agency expenses 代理机构的开支 2lHJ&fck<  
agency fee 代理费 U4zyhj  
Agency Law 《代理法》 )BS./zD*[<  
agent 代理人；承销人 W/{HZ<:.  
agent of company 公司代理人 #xE"];  
agent's fee 代理人费；经纪费 P7"g/j""  
aggregate 总计；总数；总体数字 q
^goi1  
aggregate amount 总款额；总额 $N5}N\C:a  
aggregate assets and liabilities 总体资产与负债 .wS' Xn&  
aggregate at constant price 按固定价格计算的总体数字 `N8A{8$qv  
aggregate demand 总需求 ~XQN4Tv-  
aggregate gross position 总持仓量 A'6>"=ziP  
aggregate limit 总限额 s'fHhG6  
aggregate of salaries tax 合计薪俸税 g;eMsoJG  
aggregate performance 总体表现；总体业绩 PS!f&IY}[.  
aggregate supply 总体供应 Gv6EJV1i  
aggregate surplus 总盈余 -5d8j<,  
aggregate total 整体总额 3@s|tm1  
aggregate value 总值；合计价值 e [3sWv  
aggregated basis 合计基准 O^4:4tRpt  
aggregated net chargeable income 合计应课税入息实额 [D?RL`ZF  
aggregation 合并计算；合计；总和 t#}/VnSQ  
aggregation of incomes of husband and wife 夫妇入息合并计算 N~g'Z `  
aggregation of property 财产的总和 {&"rv<p  
agio 差价；贴水 r/+<_3  
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》 0b~5i-zM/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment T
Q.d|{B[  
《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》 &T}~h^/t  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,H1j&]E!  
《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》 b 9F=}.4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment .P9ALJP(b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 eB<R@a|?S  
agreement for a settlement 授产协议 M8:gHjwsx  
agreement for assignment 转让协议 a@lvn/b2  
agreement for sale 售卖协议；买卖协议 92bvmP*o4  
agreement for sale and purchase 买卖协议 I/
_`/mQ  
agreement for the payment of interest 支付利息协议 Fla,#uB  
agreement for the repayment of money 还款协议 #ZRQVC;b;  
agreement of reinsurance 再保险协议 ke
2'?,f  
Agricultural Bank of China 中国农业银行 'h.{fKG]ME  
air passenger departure tax 飞机乘客离境税 j#9p0[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 z#SBt`c  
airport tax 机场税 h~urZXD<  
alcohol duty 酒精税 pZuYmMP  
alienation 让与；让渡；转让 E@7";&\-8  
alimony 生活费；赡养费 Ma:xxsH.  
All Ordinaries Index [AOI] 所有普通股指数 @w[WG:-+  
all risks 全险；综合险
>mgbs>  
All Sales Record for Stock Market 《股票市场成交报告》 {Fta4D_1N  
Allied Capital Resources Limited 新联财务有限公司 M4XnuFGB[w  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 n1a;vE{!  
allocation letter 拨款信件 ^g$k4  
allocation of fund 分配款项；预留款项 s3W35S0Q3  
allocation of profit 利润分配；溢利分配 <:W]uT  
allocation warrant 拨款令 j,8*Z~\5  
allotment 分配；配股 :\NqGS=<  
allotment notice 股份配售通知；配股通知 `f}}z5
 
allotment of shares 股份分配 /Tv=BXL-  
allowable 可获宽免；免税的 'sn%+oN  
allowable business loss 可扣除的营业亏损 Hz`rw\\Xq  
allowable expenses 可扣税的支出 M3Q#=yy$D$  
allowance 免税额；津贴；备抵；准备金 DzkE*vR  
allowance for debts 债项的免税额 gz;().{  
allowance for depreciation by wear and tear 耗损折旧免税额 |qE"60&"}  
allowance for funeral expenses 殡殓费的免税额 vtc}
)s\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +M/04  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;<1O86!  
allowance to debtor 给债务人的津贴 (9CB&LZ(+E  
alteration of capital 资本更改 2fT't"gw  
alternate trustee 候补受托人 ?>N82#9Q  
amalgamation 合并 ?"$W=*P\o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4d)w2t?H%  
ambit of charges 征税范围；收费范围 ;``*]tY$  
amended valuation 经修订的估值 3Wr
l_V  
American Commodities Exchange 美国商品交易所 \7nlwFAO  
American Express Bank Limited 美国运通银行 xAMj16ZF  
American Stock Exchange 美国证券交易所 Oj:O-PtN2  
amortization 摊销 1M7=*w,  
amount due from banks 存放银行同业的款项 %np
b.C|+  
amount due from banks abroad 存放海外银行同业的款项 y@ J\h8_  
amount due from holding companies 控股公司欠款 4xuL{z;\  
amount due from local banks 存放本港银行同业的款项 !bFa\6]q  
amount due to banks 银行同业的存款 L}ud+Wfox  
amount due to banks abroad 海外银行同业的存款 p#HPWW"  
amount due to holding companies 控股公司存款 E j@M\  
amount due to local banks 本港银行同业的存款 s1<_=sfnT  
amount due to outport banks 外埠银行同业的存款 y%Ui)UMnw]  
amount for note issue 发行纸币的款额 B08q/qi  
amount of bond 担保契据的款额 f&bY=$iff  
amount of consideration 代价款额 [Qa0uM#SU  
amount of contribution 供款数额 Jvw~b\  
amount of indebtedness 负债款额 %L+/GtxK  
amount of principal of the loan 贷款本金额 S3PW[R@=  
amount of rates chargeable 应征差饷数额 j wlmWO6  
amount of share capital 股本额 ;TD<\1HJT=  
amount of sums assured 承保款额 >V;JI;[  
amount of variation 变动幅度 XtRfzqg?K  
amount of vote 拨款数额 M@UkXA
}  
amount payable 应付款额 ez%RWck  
amount receivable 应收款额 udX4SBq-pC  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CsS0(n(x  
analysis 分析 ',n;ag`c  
ancillary risk 附属风险 #.?DsK_:@  
annual account 周年帐目；周年帐目报表；年度决算；年结 s/0-DHd  
annual accounting date 年结日期 6Ii2rEzD  
annual allowance 每年免税额；年积金；年度津贴；年津 Fl>v9%A  
annual balance 年度余额 KS}Ci-  
annual disposable income 每年可动用收入 Jxi>1  
annual estimates 周年预算 -wtavv,J  
annual fee 年费 fw ._  
annual general meeting 周年大会 F IDNhu  
annual growth rate 年增率；每年增长率 m1a0uEA G  
annual long-term supplement 长期个案每年补助金 D"j =|4S#  
annual pensionable emolument 可供计算退休金的年薪 yc8FEn!)&  
annual report 年报 =\e}fyuK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2w)0>Y(_  
annual return 周年报表；周年申报表；每年报税表格 }P#%aE&-  
Annual Return Rules 《周年报表规则》 X0^gj>GI|  
annual review of consumer prices 每年消费物价回顾 b[$%Wg  
annual roll-forward basis 逐年延展方式 wxB?}  
annual salary 年薪 {g@Wd2-J}  
annual statement 年度报表；年度决算表 E
&}r"rbI  
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 ?/9]"HFHN  
annuitant 年金受益人 [4]lAxrRF  
annuity 年金 d{0b
*l%  
annuity contract 年金合约 Kg=TPNf"$  
annuity on human life 人寿年金 .*:SZ3v  
antecedent debt 先前的债项 9Gfm?.O5  
ante-dated cheque 倒填日期支票 s@OCj0'l  
anticipated expenditure 预期开支 X ~%I(?OX  
anticipated net profit 预期纯利 daE/v.a4|  
anticipated revenue 预期收入 aDb@u3X@  
anti-inflation measure 反通货膨胀措施 -`n>q^A7e  
anti-inflationary stance 反通货膨胀立场 quN7'5ZC[  
apparent deficit 表面赤字 8)ZWR3)+W  
apparent financial solvency 表面偿债能力 -20o%t  
apparent partner 表面合伙人 6_=qpP-?  
application for personal assessment 个人入息课税申请书 JQYIvo1,Q  
application of fund 资金应用 d*,% -Io  
application to release as liquidator and to destruct the books of accounts and documents n9]^v-]K  
申请免除清盘人职务及毁灭帐簿与文件 .FK[Y?ci#  
appointed actuary 委任精算师 vnMt>]w-}  
appointed auditor 委任核数师；委任审计师 oD4NQR  
appointed trustee 委任的受托人 [@U8&W  
appointer 委任人 >};,Byv!%  
apportioned pro rata 按比例分摊 ~` @dI  
apportionment 分配；分摊 e'[T5HI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xyj)W  
apportionment formula 分摊方程式 10_eUQN  
apportionment of estate duty 遗产税的分摊 iN8?~T}w  
appraisal 估价；评估 EXH{3E54)`  
appreciable growth 可观增长 SJoQaR,)>  
appreciable impact 显着影响 yc|C}
oQF  
appreciable increase 可观增长 OYzt>hdH  
appreciation 增值；升值 #B8`qFpQC  
appreciation against other currencies 相对其他货币升值 }oigZI(1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !;{@O`j?b  
appreciation tax 增值税 QIQB  
appropriation 拨款；拨用；拨付 [6K2V:6:  
appropriation account 拨款帐目 wXPNfV<(2  
Appropriation Bill 拨款法案 v:B_%-GfOA  
appropriation-in-aid system 补助拨款办法 Wg[?i C*~  
approved assets 核准资产 pRx^O F(3  
approved basket stock 认可一篮子证券 OOQfa#~k  
approved budget 核准预算 au9r)]p-  
approved charitable donation 认可慈善捐款 O_K@\<;~  
approved charitable institution 认可慈善机构 +L;[-]E8  
approved currency 核准货币；认可货币 D%(9ot{!e  
approved estimates 核准预算 Dx$74~2e  
approved estimates of expenditure 核准开支预算 z}.!q{Q  
approved overseas insurer 核准海外保险人 #pBAGm3  
approved overseas trust company 核准海外信托公司 @g9j+DcU  
approved pooled investment fund 核准汇集投资基金 #bUWF|zfT  
approved provident fund scheme 认可公积金计划 ZLy
J  
approved provision 核准拨款 =rl/l8|P  
approved redeemable share 核准可赎回股份 y$r^UjJEO  
approved regional stock 认可地区性证券 MG>g?s
'!  
approved retirement scheme 认可退休金计划 t;Jt
+k~  
approved subordinated loan 核准附属贷款 jV\M`=4IC  
arbitrage 套戥；套汇；套利 Q\z3YUk  
arbitrageur 套戥者；套汇者 OHssUt  
arbitrary amount 临时款项 fU@}]&  
arrangement 措施；安排；协定 ~'dnrhdme  
arrears 欠款 LTp5T|O  
arrears of pay 欠付薪酬 (aVsp*E  
arrears of revenue 逾期未收税款；逾期未收的帐项 $5GvF1  
articles of association 组织章程；组织细则；组织章程细则 E}lU?U5i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a({qc0+UK  
ascertainment of profit 确定利润 GsqR8n=  
"Asia Clear" “亚洲结算系统” P{)H7B>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *U.$=4Az  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 bv9\Jp0c  
Asian Development Fund [ADF] 亚洲发展基金 jec03wH_0  
Asian dollar bond 亚洲美元债券 ]/p0j$Tq$  
Asian dollar market 亚洲美元市场 M$1+,[^f  
Asian dollar rate 亚洲美元利率 O}NR{B0B3&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {*~aVw {k  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ItDe_|!L  
asked price 沽盘；喊价；索价；卖方报价 583ej2HPg  
assessable income 应评税入息 h#zx^F1  
assessable loss 应评税亏损 ZB:Fjq  
assessable profit 应评税利润 *0{MAm  
assessable value 应评税值 $qD8vu )|j  
assessed profit 估定利润 q?[{fcNh$  
assessed value 经评估价值 b;]'Bo0K  
assessment 评税；评定；估价；评税单 %83PbH  
assessment number 评税编号；估价编号 u9:;ft{}N  
assessment of additional tax 补加税评税 'Vy$d<@s[  
assessment of performance 业绩评估；实绩评价 reM%GU  
Assessor 评税主任 fbB(WE+  
asset price bubbles 资产价格泡沫 |4-c/@D.~  
asset-backed securities 具资产保证的证券 4en&EWUr  
assets accretion 资产增值 UL;d H  
assets and liabilities 资产与负债 @_Aqk{3  
assets betterment statement 资产递增表；资产改进表 ^4Tr @g#]"  
assets lending 实物放款；有抵押贷款 }CsUZ&*&  
assets of the company passing on the death 死者去世时转移的公司资产 5U|f"3&8  
assets pledged as security for liabilities 用作负债抵押的资产 ijr*_=  
assets portfolio 资产投资组合 L}nj#z4g  
assets price 资产价格 <%JdQ82?  
assets quality 资产质素 |?s%8c'w=  
assets realization 资产变现 *{Wh-bc  
assets refinancing arrangement 资产再集资安排 J4j?rLR3p  
assets securitization 资产证券化 [Qy]henK  
assets situated outside Hong Kong 在香港以外地方的资产 S#jH2fRo  
assets stripping 削减资产；拆卖资产 HGWwGd  
assets value 资产值 JQ+4 SomK  
assignee 承让人 2-o,4EfHVO  
assignment 转让；转让书；转让契 P{(m:`N  
assignment of interest 权益转让 9Lk.\.  
assignment of letters patent and trade mark 专利证书及商标转让 EM vV  
assignment of property 物业转让；物业转让书 LAwX9q`  
assignment right 转让权 BRQ9kK20  
assignor 转让人 PH
fGl  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 aC]~   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?P<&8eY  
associate member 附属会员 )prpG !  
associated body corporate 相联法人团体 GK95=?f~8;  
associated company 相联公司；联属公司 &BG^:4b  
associated corporation 相联法团 ~#I1!y~`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] O~{Zs\u9  
公认会计师公会〔英国〕 4E4o=Z|K  
Association of Futures Exchange Brokers 香港期货经纪协会 ,U>g L
TS  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #$jAGt3^BT  
association of underwriters 承保人组织 :b=`sUn<X+  
assumption of control 接管 s7FqE>#c0  
assurance 担保；保险；转易；转易书 n+zXt?{u  
assurance of interest 权益的转易 TnM}|~V  
at 19XX price 按一九ＸＸ年价格计算 +/\.%S/  
at a discount 按赔价计算；按贴水价格计算；打折扣 =!U{vT  
at a premium 按溢价计算；按升水价格计算 VQPq+78  
at call 通知付款；按通知 w#Nn(!VR  
at constant market price 按固定市价计算 4mshB  
at constant price 按固定价格计算 +;Cq>1x,  
at cost 按成本计算 &HFMF)NA  
at current market price 按当时市价计算；按现时市价计算 #%k5s?cP@  
at current price 按当时价格计算；按现时价格计算 WRVKh  
at factor cost 按要素成本计算；按生产要素成本计算 Fj1/B0acS  
at money-of-the-day price 按付款当日价格计算 '(2G qX!  
at or better 按指定或较佳价位〔买卖指令〕 X?>S24I"9  
at par 按面值计算；平价 tjDVU7um
  
at sight 见票即付 ed{z^!w4  
at the close 按收市盘 }5Y.N7F  
at the opening 按开市盘 &`@,mUi{Ac  
attestation 见证；见证条款 !!2~lG<]  
at-the-money option 平价期权 +R2
 
attorney 受权人；受托代表人 EoQ.d|:g  
attornment 新拥有人承认书 of+$TKQNpN  
attributable profit 可归属利润 k B2+Tr  
attributable share value 可归属股份价值 jf/;`br  
Auckland Stock Exchange 奥克兰证券交易所 D-ug$ZRg  
auction 拍卖
5 Nl>4d`  
auctioneer 拍卖商 .4_~ku  
audit 审计；核数 g'pE z  
Audit Commission 审计署 2
Q9s?C  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] He#+zE;  
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〕 _<t3~{qUT  
audit review 帐目审查 YLPiK  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 H@G7oK  
audited account 审计帐目；经审计的帐目 O;H/15j:sK  
audited annual account 经审计的周年帐目 T]CvfvO
5  
audited balance sheet 经审计的资产负债表 @|-ydm0  
auditor 核数师；核数主任；审计师 ^o,@9GTs  
auditor's certificate 核数师证明书；审计师证明书 /DbwqBx  
auditor's report 核数师报告；审计师报告 {y<_S]0  
Aussie bond 澳元债券 wfo}TGhC  
austerity budget 紧缩预算 !Toq~,a8?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,{'~J @  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^4s#nf:}  
Australian Dollar [AUD] 澳元 ?[XH`c,  
Australian Options Market 澳大利亚期权市场 v]VIUVd  
Australian Securities Commission 澳洲证券事务监察委员会 =i:?4pIZ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *:\QD 8^  
Australian Stock Exchange 澳大利亚证券交易所 !29 Rl`9
 
Austrian Schilling [ATS] 奥地利先令 xFg=Tyq:  
authentication 认证；鉴证 L?al2aopF  
authority to purchase 委托购买证；委购书 ~0/=5 dC  
authorization 认可；核准；授权；授权书 _;'}P2&Q  
authorization by direction 指示授权 .YS[Md{  
authorization by instruction 指令授权 LgBs<2  
authorization by warrant 令状授权 dR$P-V\y`%  
authorization of unit trust 单位信托的认可 o"[qPZd>  
authorized agent 指定代理人 OY[N%wr!  
authorized capital 法定资本 7F+f6(hB  
authorized clerk 出市员 dr9I+c7
u  
authorized dealer 认可交易商 nHZ 4):`  
authorized financial institution 认可财务机构
WU=Os8gR  
authorized fund 认可基金 h!d#=.R  
authorized fund house 获授权的基金公司；认可基金公司 _
e`b^_  
authorized institution 认可机构 0CTI=<;  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 DCwldkdJN  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 VaX>tUW  
authorized insurer 获授权保险人；获认可承保人 c?IIaj!  
authorized investment 特准投资项目 c!kbHZ<Z  
authorized person 获授权人 i~K~Czmok+  
authorized representative 获授权代表 X_%78$N-a`  
authorized share capital 法定股本 ;K:.*sAa  
automated quotation system 自动报价系统 VLQfuh;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 'BUdySng  
自动交易系统〔香港期货交易所有限公司〕 w5~<jw%>  
automatic adjustment mechanism 自动调整机制
(q +
Q.Q  
automatic adjustment system 自动调整系统 Qz<v. _  
Automatic Clearing House 自动票据交换所 oO= 6Kd+T  
automatic exchange rates accumulation system 自动化汇率累集系统 1%1-j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 B623B HwS  
automatic teller machine [ATM] 自动柜员机 OsC1('4@  
autopay 自动转帐 4[Oy3.-c  
available assets 可用资产 `0.5aa  
available fiscal reserve 现存财政储备 [bGdg  
available profit 可用利润 Q^mJ_~  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Nb B`6@r  
average 平均；平均数；海损 Kx<bVK4"  
average basic salary 平均基本薪金 56TUh_  
average consumer expenditure 平均消费开支；一般消费开支 J+z0,N[  
average cost 平均成本 :UScbPG  
average cost of land production 增辟土地平均成本 > ]6Eb`v  
average daily turnover 平均每日成交额 \J1Jn~  
average daily wage rate 平均每日工资率 [8
)Zhw$  
average expenditure pattern 平均开支模式 t3bN PK^  
average growth rate 平均增长率 b,SY(Ce~g  
average net fixed assets 固定资产平均净值 )ZiJl5l@  
average of relatives 相对价格平均数 {H0B"i  
average price 平均价格 Cu/w><h)  
average propensity to consume 平均消费倾向；一般消费倾向 u
4)i7  
average propensity to save 平均储蓄倾向；一般储蓄倾向
#>>-:?X  
average rate 平均率 =&}dP%3LC)  
average revenue 平均收入；平均收益 rJ<v1Yb  
average stock 平均库存；平均存货 ,&l>^w/  
average yearly rent 平均年租 1lMU('r%  
avoidance of double taxation 避免双重课税 '9^x"U9c  
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 1[B?nk  
nk6xavQji  
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