一些有用的会计术语(也不知道发的地方对不对)A

A: W*),y:  
A share Ａ股；甲类股份 n<z[J=I  
abatement of tax 减税；减扣免税额 klT@cO-9  
ABN AMRO Bank N.V. 荷兰银行 $#9;)8J  
above-the-line expenditure 线上项目支出；经常预算支出 .uMn0PE   
above-the-line receipt 线上项目收入；经常预算收入 o<pf#tifv  
ABSA Asia Limited 南非联合亚洲有限公司 +|n*b  
absolute change 绝对数值变更 JR@`2YP-  
absolute expenditure 实际开支 hG12ZZD  
absolute guideline figure 绝对准则数字 EVsC>rz  
absolute interest 绝对权益 Pg
F* 1  
absolute order of discharge 绝对破产解除令 Lh!J >  
absolute profit margin 绝对利润幅度 (ROY?5 @c  
absolute value 实值；绝对值 C26>BU<  
absolutely vested interest 绝对既得权益 -"'j7t:  
absorbed cost 已吸收成本；已分摊成本 5YeM%%-S  
absorption 吸收；分摊；合并 I 8`VNA&b  
absorption rate 吸收率；摊配率；分摊率 3z{?_;bR  
ACB Finance Limited 亚洲商业财务有限公司 gd`!tRcNY  
acceptable form of reciprocity 合理的互惠条件 i@"@9n~  
acceptable rate 适当利率；适当汇率 M_/7D|xl/T  
acceptance agreement 承兑协议 QI'Oz{vE  
acceptance for honour 参加承兑 Z`ID+  
acceptor 承兑人；接受人；受票人 (X\@t-8  
acceptor for honour 参加承兑人 JfLqtXF[&"  
accident insurance 意外保险 l5!|I:
/*;  
Accident Insurance Association of Hong Kong 香港意外保险公会 eD?tLj  
accident insurance scheme 意外保险计划 k@RDvn  
accident year basis 意外年度基准 jaII r06  
accommodation 通融；贷款 v3~?;f,l  
accommodation bill 通融票据；空头票据 _=F=`xu  
accommodation party 汇票代发人 cPyE 6\lN  
account balance 帐户余额；帐户结余 X86O lP)eX  
account book 帐簿 Jh,]r?Bd  
account collected in advance 预收款项 R3gdLa.  
account current book 往来帐簿 Ezc?#<+7  
account of after-acquired property 事后取得的财产报告 e>+i>/Fn{h  
account of defaulter 拖欠帐目 3no%E03p  
account payable 应付帐款 `T@i.'X  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 u8&Z!p\  
account receivable 应收帐款 4xjPiHd<  
account receivable report 应收帐款报表 {Aw#?#GPW  
account statement 结单；帐单；会计财务报表 [9evz}X  
account title 帐户名称；会计科目 fI?>+I5  
accountant's report 会计师报告 C~,a!qY  
Accountant's Report Rules 会计师报告规则 ! >(7+B3E*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 GfoLae  
Accounting Arrangements 《会计安排》 [8 ]z|bM  
accounting basis 会计基础 @\0ez<.p}  
accounting by Official Receiver 破产管理署署长呈交的帐目 bnf'4PAt  
Accounting Circular 《会计通告》 /?5 1D@  
accounting class 会计类别 +Vb.lH[av  
accounting date 记帐日期；会计结算日期 U)fc*s  
accounting for money 款项核算 Rr&h!YMb  
Accounting Officer 会计主任 JjtNP)We  
accounting period 会计报告期；会计期 yVU^M?`#  
accounting policy 会计政策；会计方针 ]!?;@$wx  
accounting practice 会计惯例 #A1%gIw<v2  
accounting principle 会计准则 9-&Ttbb4)0  
accounting record 会计记录 sJL&:!}V>  
accounting report 会计报告 ^oBtfN>4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 tqE6>"jD  
Accounting Society of China 中国会计学会 c}lb%^;)E  
accounting statement 会计报表  VA6}  
accounting system 会计制度；会计系统 4VJ-,Z  
accounting transaction 会计事项；帐务交易 D=j-!{zB  
accounting treatment 会计处理 BKCA<  
accounting year 会计年度 I0D(F i  
accretion 增值；添加
eI$oLl@  
accrual 应计项目；应累算数目 eenH0Ovv  
accrual basis 应计制；权责发生制 W <9T0sZ  
accrual basis accounting 应计制会计；权责发生制会计 ,1~"eGl!  
accrue 应累算；应计 (y=C_wvqZ  
accrued benefit 应累算利益 3oF45`3FV  
accrued charges 应计费用 BTqS'NuT  
accrued cumulative preference share dividend 应累算的累积优先股股息 k+# %DK  
accrued expenses 应累算费用 _C%3h5  
accrued interest payable 应付利息；应计未付利息 TaZmRL  
accrued interest receivable 应收利息；应计未收利息 ^me-[ 5  
accrued right 累算权益 :3v}kLO7|  
accruing profit 应累算的利润 6a(yp3  
accumulated fiscal reserve 累积财政储备 @K  &GJ  
accumulated profit 累积利润；滚存溢利 K -nF lPm\  
accumulated reserve 累积储备 \tf<B\oa  
accumulation of surplus income 累积收益盈余 q<xCb%#Jl  
acquired assets 既得资产 D=q:*x  
acquisition 收购；购置；取得 %<\vGqsM  
acquisition cost 购置成本 >N^Jj:~l  
acquisition expenses 购置费用 fx41,0;gZq  
acquisition of 100% interest 收购全部股权 sJB;3"~  
acquisition of control 取得控制权 dU&a{$ku[  
acquisition of fixed assets 购置固定资产 {2O1"|s ,  
acquisition of shell “买壳” Ci@o|Y }tP  
acquisition price 收购价 f%is~e~wc  
act of God 天灾 ity & v9  
acting partner 执事合伙人 e>} s;H,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 b1(T4w6  
active partner 积极参与的合伙人 TH%Qhv\]  
active trading 交投活跃 zJq~!#pZ  
actual circulation 实际流通 :}He\V  
actual cost 实际成本 D$w6V  
actual expenditure 实际开支；实际支出 xT3BHnQ(  
actual income 实际入息；实际收入；实际收益 3@etRd;]Kr  
actual market 现货市场 R5N%e%[  
actual price 现货价；实际价格 [>jbhV'  
actual profit 实际利润 R6` WN  
actual quotation 实盘；实际价位；实际报价 Y+kfBvxyf  
actual year basis 按实际年度计算 L7n D|  
actuals 实货 66g9l9wm(  
actuarial investigation 精算调查 Ot4 Z{mA  
actuarial principle 精算原则 u0JB\)(-/h  
actuarial report 精算师报告 A=$04<nP8!  
Actuarial Society of Hong Kong 香港精算学会 A!od9W6  
actuarial valuation 精算师估值 H9'$C/w  
actuary 精算师 AFq~QXmr)  
ad referendum agreement 暂定协议；有待覆核的协定 *z5.vtfu!  
ad valorem duty 从价税；按值征税 2~Kg
v|09  
ad valorem duty system 从价税制 cVXLKO  
ad valorem fee 从价费 {j{u6i  
ad valorem tariff 从价关税 8v:T.o;<  
additional allowance 额外免税额 OSRp0G20k\  
additional amount for unexpired risk 未过期风险的额外款额 P}Gj%4/G  
additional assessable profit 补加应评税利润 4V{:uuI;f  
additional assessment 补加评税 K?6jXJseb  
additional commitment 额外承担 / kF)  
additional commitment vote 额外承担拨款 n4O]8C'lW9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $jjfC  
additional dependent parent allowance 供养父母额外免税额 }fp-pe69z  
additional provision 额外拨款 S(k3 `;K  
additional stamp duty 附加印花税 ST|x23|O]  
additional tax 补加税罚款；补加税款 ncZ+gzK|"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^PDJ0k/u1  
adjudged bankrupt 被裁定破产 4)S,3G  
adjudicated bankrupt 裁定破产人 5[8xV%>;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {JO^tI  
adjudication of bankruptcy 裁定破产；宣告破产 Df}A^G >
X  
adjudication of insolvency 裁定无力偿还债务 j@AIK+0Qc  
adjusted actual 经调整的实数；调整后的实数 .u)X3..J  
adjusted current assets 经调整的流动资产；调整后的流动资产 TtJH7  
adjusted figure 经调整的数字；调整后的数额 (9tX5$e6N  
adjusted liabilities 经调整的负债；调整后的负债 IQAZuN"<  
adjusted loss 经调整的亏损；调整后的亏损 +G$4pt|=  
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 ]tim,7s  
adjusted profit 经调整的利润；调整后的利润 y8d]9sX{  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~Zun&b)S  
adjusted value 经调整的价值；调整后的价值 R8Wr^s>'  
adjustment 调整；修订；理算〔保险〕 1gE
 [v  
adjustment centre 调剂中心 ^a/gBC82x  
adjustment lag 调整过程的时间差距；调整时差 e|g5=2(Pr&  
adjustment mechanism 调整机制 1NbG>E#Ol  
adjustment of loss 亏损调整 ,cXD.y  
adjustment process 调整过程；调整程序 5us:adm[pD  
adjustment range 调整幅度 j:Xq1f6a  
administered exchange rate 受管制汇率 @#l `iK  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[ZNtCnv  
administration expenses 行政费用 A9[ F  
administration fee 手续费；行政费 ,bZL C  
administration in bankruptcy 破产管理 *2ZjE!A  
administration order 遗产管理令 /?wtF4  
administrator 管理人；遗产管理人 kS%Ydy#:'  
administrator of the estate 遗产管理人 kC:uG0sW  
admission of debt 债项承认书 ^gN6/>]qrY  
admission of proof 接纳债权证明 HNb/-e ,"  
advance 放贷款项；垫付款项；预支款项；预付款项 UZWioxsKr+  
advance account 暂支帐目；预付款帐户 5A,K6f@:g  
advance compensation 预付补偿金 ]N/=Dd+|  
advance from shareholder 股东垫款 uY{|szC^2  
advance pending reimbursement 预支以待日后付还 mWv3!i;G<s  
advanced economy 先进经济体系 bpOYHc6,*`  
advancement 预付；预付财产 kF3k7,.8&  
advances warrant 垫款令 }cM}Oavh  
advancing 贷出 x/%aM1"X^  
adverse balance 逆差 @tF\p  
adverse exchange 逆汇 FW;m\vu  
advertisement addressed to shareholders 在报章刊登的致股东通告 Vk`h2BV  
advice for collection 托收通知书 $ux,9H'[  
advice of drawing 提款通知书；汇票通知书 %9 SJ E  
advice of payment 付款通知 c\/=iVw,  
Advisory Committee [Securities and Futures Commission] ['b}QW@Fx  
谘询委员会〔证券及期货事务监察委员会〕 N'F77 .  
Advisory Committee on Diversification 经济多元化谘询委员会 LY+@o<>  
affidavit 誓章；遗产申报誓章 +[
Dx?XM  
affidavit of no receipt 述明无收款的誓章 [m->5H  
affiliate 联号；联营公司；附属公司 oxr#7Ei0d  
affiliated company 附属公司；联号；联营公司 @MoKWfc  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,1hxw<sNR  
affordability 负担能力 .4S.>~^7  
African Development Bank [AfDB] 非洲开发银行 dLH(D: `  
after-acquired property 事后取得的财产 }?lrU.@zg  
after-hours dealing 市后交易 cv8L-Z>x.=  
after-tax profit 税后盈利；税后利润；税后溢利 i)\L:qF5  
agency agreement 代理协议 GL&y@6  
agency expenses 代理机构的开支 FOb0uj=(v  
agency fee 代理费 "WlZ)wyF%  
Agency Law 《代理法》 _,
kj:R.  
agent 代理人；承销人 GeI-\F7b  
agent of company 公司代理人 }#3V+X  
agent's fee 代理人费；经纪费 ag;Q F  
aggregate 总计；总数；总体数字 .nTwPrG  
aggregate amount 总款额；总额 FW.7'7G@n  
aggregate assets and liabilities 总体资产与负债 T=<@]$?  
aggregate at constant price 按固定价格计算的总体数字 r=Gks=NX"  
aggregate demand 总需求 \Bz_p'[G  
aggregate gross position 总持仓量 }I2wjO  
aggregate limit 总限额 uOKCAqYa  
aggregate of salaries tax 合计薪俸税 4Xgg%@C  
aggregate performance 总体表现；总体业绩 C,wL0Yj[  
aggregate supply 总体供应 t9nqu!);  
aggregate surplus 总盈余  Fiv3 {.  
aggregate total 整体总额 ,k.3|aZE  
aggregate value 总值；合计价值 H-WJp<_  
aggregated basis 合计基准 lvdf^b/ j  
aggregated net chargeable income 合计应课税入息实额 LU \i0|i|  
aggregation 合并计算；合计；总和 >q#rw  
aggregation of incomes of husband and wife 夫妇入息合并计算 F7A=GF'  
aggregation of property 财产的总和 =MSr/O2  
agio 差价；贴水 e%@'5k\SK  
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》 *RDn0d[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment tW.9yII  
《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》 =FlDb 5t{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .I$qCb|FP  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 \?w2a$?6w  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment iyA'#bE-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1=r#d-\tR  
agreement for a settlement 授产协议 oNr-Q& C,  
agreement for assignment 转让协议 v;BV@E0}x  
agreement for sale 售卖协议；买卖协议 B+Rm>^CBm  
agreement for sale and purchase 买卖协议 k\wW##=v  
agreement for the payment of interest 支付利息协议 b v G/|U  
agreement for the repayment of money 还款协议 cT<1V!L4  
agreement of reinsurance 再保险协议 8N!b>??  
Agricultural Bank of China 中国农业银行 :Uz|3gq  
air passenger departure tax 飞机乘客离境税 C`K?7v3$m  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 X]'{(?Ch  
airport tax 机场税 |)nZ^Cc  
alcohol duty 酒精税 J{'>uD.@  
alienation 让与；让渡；转让 *Tas`WA  
alimony 生活费；赡养费 >5_2_Y$"  
All Ordinaries Index [AOI] 所有普通股指数 :X0k]p  
all risks 全险；综合险 ]@dZ{H|  
All Sales Record for Stock Market 《股票市场成交报告》 0f~C#/[t7  
Allied Capital Resources Limited 新联财务有限公司 %9w::hav  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Vdtry@Q  
allocation letter 拨款信件 :imW\@u  
allocation of fund 分配款项；预留款项 x%}^hiO<q  
allocation of profit 利润分配；溢利分配 #J@[Wd  
allocation warrant 拨款令 Fa?~0H/DL  
allotment 分配；配股 /rMI"khB  
allotment notice 股份配售通知；配股通知 ks"|}9\%<  
allotment of shares 股份分配 vBRQp&Yw
X  
allowable 可获宽免；免税的 XnDUa3  
allowable business loss 可扣除的营业亏损 8u"!dq  
allowable expenses 可扣税的支出 q_TRq:&.  
allowance 免税额；津贴；备抵；准备金 5pj22 s  
allowance for debts 债项的免税额 {K <iih  
allowance for depreciation by wear and tear 耗损折旧免税额 `2'#!-  
allowance for funeral expenses 殡殓费的免税额 SFO({w(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D'7SAFOM  
allowance for repairs and outgoings 修葺及支出方面的免税额
E7NV ^4h  
allowance to debtor 给债务人的津贴 }0eF~>Df  
alteration of capital 资本更改 y6LWx:  
alternate trustee 候补受托人 0F]>Jby  
amalgamation 合并 i8`Vv7LF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?$vCW|f  
ambit of charges 征税范围；收费范围 [OM7g'?S0  
amended valuation 经修订的估值 rv&<{@AS~  
American Commodities Exchange 美国商品交易所 _hN\10ydY  
American Express Bank Limited 美国运通银行 V`X2>-Ex  
American Stock Exchange 美国证券交易所 H
#@^R(  
amortization 摊销 <%($7VMev  
amount due from banks 存放银行同业的款项 "|Xk2U  
amount due from banks abroad 存放海外银行同业的款项 Gnf~u[T6  
amount due from holding companies 控股公司欠款 }#.L7SIJ<J  
amount due from local banks 存放本港银行同业的款项 *194{ ep  
amount due to banks 银行同业的存款 jNTjSX  
amount due to banks abroad 海外银行同业的存款 YwteZSbp6M  
amount due to holding companies 控股公司存款 iEd\6EZ  
amount due to local banks 本港银行同业的存款 1HXjN~XF  
amount due to outport banks 外埠银行同业的存款 DAS/43\  
amount for note issue 发行纸币的款额 p=;=w_^y  
amount of bond 担保契据的款额 O]lSWEe  
amount of consideration 代价款额 e91aK  
amount of contribution 供款数额 %JXE5l+pJ  
amount of indebtedness 负债款额 Y'yH;Mz  
amount of principal of the loan 贷款本金额 DKne'3pH  
amount of rates chargeable 应征差饷数额 hakKs.U|[  
amount of share capital 股本额 :axRoRg  
amount of sums assured 承保款额 xGu r  
amount of variation 变动幅度 PfreAEv,  
amount of vote 拨款数额
5i>$]*o  
amount payable 应付款额 b@rVo;  
amount receivable 应收款额 }'"
"(,2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,-izEr  
analysis 分析 t?q@H8  
ancillary risk 附属风险 h?rp|uPQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 'h/CoTk@,  
annual accounting date 年结日期

ad.3A{  
annual allowance 每年免税额；年积金；年度津贴；年津 =x!2Ak/)  
annual balance 年度余额 .uuO>:  
annual disposable income 每年可动用收入 /s?r`'j[  
annual estimates 周年预算 uv=.2U46  
annual fee 年费 }
E0,z  
annual general meeting 周年大会 .Si,dc\  
annual growth rate 年增率；每年增长率 *FC=X)_&W  
annual long-term supplement 长期个案每年补助金 P\w\N2  
annual pensionable emolument 可供计算退休金的年薪 N03HQ
p)g  
annual report 年报 fF?z|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N"8_S0=pw  
annual return 周年报表；周年申报表；每年报税表格 #.it]Nv{  
Annual Return Rules 《周年报表规则》 ABF"~=aL  
annual review of consumer prices 每年消费物价回顾 ko Z  
annual roll-forward basis 逐年延展方式 ,RJtm%w  
annual salary 年薪 /a^1_q-bX  
annual statement 年度报表；年度决算表 fBalTk;G{U  
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 z8QAo\_I(  
annuitant 年金受益人 :|_'f
Nd+!  
annuity 年金 '$|[R98  
annuity contract 年金合约 *+-}P|S:  
annuity on human life 人寿年金 X*&[u7No  
antecedent debt 先前的债项 E_k$W5  
ante-dated cheque 倒填日期支票 'SCidN(n  
anticipated expenditure 预期开支 ~Q?a|mV,  
anticipated net profit 预期纯利 |UK}  
anticipated revenue 预期收入 K<pV  
anti-inflation measure 反通货膨胀措施 hCCiD9gz  
anti-inflationary stance 反通货膨胀立场 }2(,K[?  
apparent deficit 表面赤字 JQV%fTHS  
apparent financial solvency 表面偿债能力 LA@w:Fg  
apparent partner 表面合伙人 "]z-: \ V  
application for personal assessment 个人入息课税申请书 <%maDM^_\(  
application of fund 资金应用 ~V&aUDO>/  
application to release as liquidator and to destruct the books of accounts and documents h(M#f7'~&  
申请免除清盘人职务及毁灭帐簿与文件 cc#gEm)3C  
appointed actuary 委任精算师 .#1~Rz1r  
appointed auditor 委任核数师；委任审计师 
9A}# 6  
appointed trustee 委任的受托人 Yj)#k)x  
appointer 委任人 2Tfz=7h$  
apportioned pro rata 按比例分摊 ]<H&+ &!  
apportionment 分配；分摊 IqC]!H0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }D7I3]2>  
apportionment formula 分摊方程式 b+@JY2dvj  
apportionment of estate duty 遗产税的分摊 0|$v-`P$  
appraisal 估价；评估 CPP` qt%f  
appreciable growth 可观增长 nyBJb(5"B  
appreciable impact 显着影响 c/zJv*}x?  
appreciable increase 可观增长 WpF2)R}G=  
appreciation 增值；升值 pcYG~pZ9  
appreciation against other currencies 相对其他货币升值 IkBei&4F`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !'mq ?C=  
appreciation tax 增值税 _acE:H  
appropriation 拨款；拨用；拨付 I 6<*X  
appropriation account 拨款帐目 Bm"KOr$}-  
Appropriation Bill 拨款法案 1jy9lP=  
appropriation-in-aid system 补助拨款办法 I 4,K43|  
approved assets 核准资产 2C/$Ei^t  
approved basket stock 认可一篮子证券 /h*>P:i].  
approved budget 核准预算 P^w
#S  
approved charitable donation 认可慈善捐款 Z2TL#@  
approved charitable institution 认可慈善机构 R$[#+X!  
approved currency 核准货币；认可货币 mMb'@  
approved estimates 核准预算 P5 K' p5}#  
approved estimates of expenditure 核准开支预算 DTaN"{  
approved overseas insurer 核准海外保险人 89\n;5'f4  
approved overseas trust company 核准海外信托公司 Ytz)d/3T  
approved pooled investment fund 核准汇集投资基金 bty/  
approved provident fund scheme 认可公积金计划 #
bl6sa{E  
approved provision 核准拨款 5Cq{XcXV  
approved redeemable share 核准可赎回股份 ix(=3/Dgz  
approved regional stock 认可地区性证券 HuwU0:*  
approved retirement scheme 认可退休金计划 2_zp:v  
approved subordinated loan 核准附属贷款 }RHn)}+  
arbitrage 套戥；套汇；套利 I9:Cb)hbU]  
arbitrageur 套戥者；套汇者 l~6?kFy9h  
arbitrary amount 临时款项 o'W5|Gy  
arrangement 措施；安排；协定 QAvir%Y9Q  
arrears 欠款 ]@uE#a:[  
arrears of pay 欠付薪酬 |g #K]v  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^go7_y  
articles of association 组织章程；组织细则；组织章程细则 :E>HE,1b+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t?9v^vFR  
ascertainment of profit 确定利润 O [i#9)  
"Asia Clear" “亚洲结算系统” \|E^v6E%0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 AgFVv5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -PS#Z0>  
Asian Development Fund [ADF] 亚洲发展基金 i?fOK_d
 
Asian dollar bond 亚洲美元债券 G8r``{C!  
Asian dollar market 亚洲美元市场 $)RNKMZC}A  
Asian dollar rate 亚洲美元利率 yto,>Utzg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -C<zF`jO  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 :{IO=^D=$  
asked price 沽盘；喊价；索价；卖方报价 <^z
HE=h"  
assessable income 应评税入息 ~$p2#AqX  
assessable loss 应评税亏损 R}lsnX<  
assessable profit 应评税利润 M#~Cc~oT  
assessable value 应评税值 w:?oTuw  
assessed profit 估定利润 :,J}z~I,lB  
assessed value 经评估价值 agjv{  
assessment 评税；评定；估价；评税单 [1F*bI  
assessment number 评税编号；估价编号 1RK=,Wx  
assessment of additional tax 补加税评税 ?r?jl;A&  
assessment of performance 业绩评估；实绩评价 UN zlN  
Assessor 评税主任 -5T=:2M  
asset price bubbles 资产价格泡沫 :_t}QP"  
asset-backed securities 具资产保证的证券 J2j U4mR  
assets accretion 资产增值 i{ \%e  
assets and liabilities 资产与负债 (;
q\}u  
assets betterment statement 资产递增表；资产改进表 P#fM:z@[  
assets lending 实物放款；有抵押贷款 qUxRM_7U  
assets of the company passing on the death 死者去世时转移的公司资产 =:/BV
=tv  
assets pledged as security for liabilities 用作负债抵押的资产 !"<MsoY@  
assets portfolio 资产投资组合 e46/{4F,  
assets price 资产价格 < V\I~;  
assets quality 资产质素 (rkU)Q  
assets realization 资产变现 !zPa_`P  
assets refinancing arrangement 资产再集资安排 Db6om7N  
assets securitization 资产证券化 |\U5),m  
assets situated outside Hong Kong 在香港以外地方的资产 )l!3(  
assets stripping 削减资产；拆卖资产 DqX{'jj  
assets value 资产值 h=(DX5:A  
assignee 承让人 F0:A]`|  
assignment 转让；转让书；转让契 'k4E4OB  
assignment of interest 权益转让 cOPB2\,  
assignment of letters patent and trade mark 专利证书及商标转让 tUgEeh6  
assignment of property 物业转让；物业转让书 |i ZfYi&^  
assignment right 转让权 vP!{",>  
assignor 转让人 ~M\I;8ne  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 7DIIx}
A  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 jLpc Zb,  
associate member 附属会员 de>v  
associated body corporate 相联法人团体 "R3d+p  
associated company 相联公司；联属公司 kI:}| _  
associated corporation 相联法团 qQ0cJIISb\  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vq!_^F<  
公认会计师公会〔英国〕 7f~Sf  
Association of Futures Exchange Brokers 香港期货经纪协会 _L@2_
#h!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,2j.<g&
  
association of underwriters 承保人组织 5vw{b
?  
assumption of control 接管 ^|TG$`M(w
 
assurance 担保；保险；转易；转易书 xCYE B}o9r  
assurance of interest 权益的转易 ({NAMc*  
at 19XX price 按一九ＸＸ年价格计算 kiRa+w:  
at a discount 按赔价计算；按贴水价格计算；打折扣 CYKr\DA  
at a premium 按溢价计算；按升水价格计算 jiYmb8Q4D  
at call 通知付款；按通知 ZKXo-~=>  
at constant market price 按固定市价计算 !>>f(t4  
at constant price 按固定价格计算 .VkbYK  
at cost 按成本计算 Dgx8\~(E'  
at current market price 按当时市价计算；按现时市价计算 y|Ir._bt  
at current price 按当时价格计算；按现时价格计算 1c;6xc,ub  
at factor cost 按要素成本计算；按生产要素成本计算 #'q<v"w  
at money-of-the-day price 按付款当日价格计算 v*9<c{a  
at or better 按指定或较佳价位〔买卖指令〕 3q`)*  
at par 按面值计算；平价 SL,p36N  
at sight 见票即付 2e|N@j &  
at the close 按收市盘 ^qC;Nh4F  
at the opening 按开市盘 O)Y?=G)  
attestation 见证；见证条款 gt/zpiKmV  
at-the-money option 平价期权 ;L,mBQB?0b  
attorney 受权人；受托代表人 fPrLM'  
attornment 新拥有人承认书 [p2H=  
attributable profit 可归属利润 MNg^]tpf  
attributable share value 可归属股份价值 8Th` ]tI  
Auckland Stock Exchange 奥克兰证券交易所 b
O&7-Z~:=  
auction 拍卖 uaOKv.%  
auctioneer 拍卖商 on8WQf'A#  
audit 审计；核数  y2+p1  
Audit Commission 审计署 ^mb[j`CCt  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^1wA:?uN}  
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〕 r%e KFS  
audit review 帐目审查 XfKo A0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5bA)j!#)|X  
audited account 审计帐目；经审计的帐目 ki{3IEOr}  
audited annual account 经审计的周年帐目 z.CywME<)t  
audited balance sheet 经审计的资产负债表 YG8>czC  
auditor 核数师；核数主任；审计师 sF7^qrVQP9  
auditor's certificate 核数师证明书；审计师证明书 ]q6;#EUr?  
auditor's report 核数师报告；审计师报告 [|lB5gi4t!  
Aussie bond 澳元债券 doB  
austerity budget 紧缩预算 4&HXkRs:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m~>Y{F2  
Australia All Ordinaries Index 澳洲所有普通股票指数 _ib"
b#  
Australian Dollar [AUD] 澳元 #BQ.R,  
Australian Options Market 澳大利亚期权市场 $z$u{  
Australian Securities Commission 澳洲证券事务监察委员会 4]/7 )x?R  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 p2N:;lXM  
Australian Stock Exchange 澳大利亚证券交易所 I(S)n+E  
Austrian Schilling [ATS] 奥地利先令 Cn_$l>  
authentication 认证；鉴证 5BR2?hO4  
authority to purchase 委托购买证；委购书 wP57Pf0  
authorization 认可；核准；授权；授权书 [j"9rO" +  
authorization by direction 指示授权 *#TYqCc+g  
authorization by instruction 指令授权 {VP$J"\e  
authorization by warrant 令状授权 k64."*X  
authorization of unit trust 单位信托的认可 JMCW}bA  
authorized agent 指定代理人 6&
!&\  
authorized capital 法定资本 &*s0\ 8  
authorized clerk 出市员 :aG#~-Q  
authorized dealer 认可交易商
`juLQH  
authorized financial institution 认可财务机构 ZbT/$\0(6  
authorized fund 认可基金 KE1ao9H8wR  
authorized fund house 获授权的基金公司；认可基金公司 zh$}~RG[  
authorized institution 认可机构 l?iSxqdT  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \@>b;4Fb+N  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 87WBM;$&s  
authorized insurer 获授权保险人；获认可承保人 m{7^EF  
authorized investment 特准投资项目 yi^b)2G  
authorized person 获授权人 'SYo_!  
authorized representative 获授权代表 [|~2X>  
authorized share capital 法定股本 9z I.pv+]  
automated quotation system 自动报价系统 `y+
-H|%?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] WO6/X/#8b  
自动交易系统〔香港期货交易所有限公司〕 ~Xlrvb}LP  
automatic adjustment mechanism 自动调整机制 x'zBK0i  
automatic adjustment system 自动调整系统 l_j4DQBRV  
Automatic Clearing House 自动票据交换所 O}[PJfvBHo  
automatic exchange rates accumulation system 自动化汇率累集系统 [I:KpAd/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 zyg:nKQW  
automatic teller machine [ATM] 自动柜员机 2qi'g:qe  
autopay 自动转帐 /cK%n4l.y  
available assets 可用资产 IG?'zppjd6  
available fiscal reserve 现存财政储备 m'-|{c  
available profit 可用利润 `funE:>,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 j,d*?'X  
average 平均；平均数；海损 X1tXqHJF}  
average basic salary 平均基本薪金 t |W)  
average consumer expenditure 平均消费开支；一般消费开支 -B$~`2-  
average cost 平均成本 u4"SH(  
average cost of land production 增辟土地平均成本 Uu7dSU  
average daily turnover 平均每日成交额 n}mR~YqD  
average daily wage rate 平均每日工资率 JjXobNQf  
average expenditure pattern 平均开支模式 j$da8] !  
average growth rate 平均增长率 QR">.k4QJ  
average net fixed assets 固定资产平均净值 y{9~
&r  
average of relatives 相对价格平均数 [0OJdY4  
average price 平均价格 6r
"u$i`o  
average propensity to consume 平均消费倾向；一般消费倾向 nJ?^?M'F%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 L&-hXGx=7  
average rate 平均率 $hR)i  
average revenue 平均收入；平均收益 =TP( UJ  
average stock 平均库存；平均存货 hSGb-$~F  
average yearly rent 平均年租 Og%U  
avoidance of double taxation 避免双重课税 fnCItK~y  
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 !5}l&7:(MN  

Ovw[b2ii  
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