一些有用的会计术语(也不知道发的地方对不对)A

A: <%N*IE"q  
A share Ａ股；甲类股份 Vj[hT~{f  
abatement of tax 减税；减扣免税额 TZ#^AV=ae  
ABN AMRO Bank N.V. 荷兰银行 x8o/m$[,=u  
above-the-line expenditure 线上项目支出；经常预算支出 D4O^5?F)|  
above-the-line receipt 线上项目收入；经常预算收入 Ke^9R-jP  
ABSA Asia Limited 南非联合亚洲有限公司 8bdx$,$k  
absolute change 绝对数值变更 `d}t?qWS;F  
absolute expenditure 实际开支 ^6QzaC3  
absolute guideline figure 绝对准则数字 <<PXh&wu0  
absolute interest 绝对权益 yioX^`Fc(~  
absolute order of discharge 绝对破产解除令 :?j]W2+kR  
absolute profit margin 绝对利润幅度 ~wQ M ?h  
absolute value 实值；绝对值 1T}jK^"  
absolutely vested interest 绝对既得权益 Z.b?Jz
j  
absorbed cost 已吸收成本；已分摊成本 i8A-h6E  
absorption 吸收；分摊；合并 +xS<^;   
absorption rate 吸收率；摊配率；分摊率 [D"5@  
ACB Finance Limited 亚洲商业财务有限公司 Py\/p Fvg  
acceptable form of reciprocity 合理的互惠条件 9\VV++}s>o  
acceptable rate 适当利率；适当汇率 +E']&v$  
acceptance agreement 承兑协议 7l4}b^>/`  
acceptance for honour 参加承兑 sD$K<nyz  
acceptor 承兑人；接受人；受票人 ?_d3
|]N  
acceptor for honour 参加承兑人 L;=3n[^x  
accident insurance 意外保险
:Bi 4z(  
Accident Insurance Association of Hong Kong 香港意外保险公会 u{cb[M  
accident insurance scheme 意外保险计划 0|kH0c,T-  
accident year basis 意外年度基准 =&^tfD  
accommodation 通融；贷款 ?u5jXJ0L  
accommodation bill 通融票据；空头票据 JfRLq
A/  
accommodation party 汇票代发人 !p Q*m`Xo  
account balance 帐户余额；帐户结余 a-lF}P\  
account book 帐簿 ; o(:}d  
account collected in advance 预收款项 YIF|8b\  
account current book 往来帐簿 x *a_43`  
account of after-acquired property 事后取得的财产报告  &\ K  
account of defaulter 拖欠帐目 t$b5,"G1  
account payable 应付帐款 ]GDjR'[z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /m4Y87
 
account receivable 应收帐款 w~3z);  
account receivable report 应收帐款报表 p^w_-(p  
account statement 结单；帐单；会计财务报表 I%{ 1K+V/  
account title 帐户名称；会计科目 })j N 8px  
accountant's report 会计师报告 8gG;A8  
Accountant's Report Rules 会计师报告规则 !DD4Bqez  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bAld'z#  
Accounting Arrangements 《会计安排》 g>g*1oS  
accounting basis 会计基础 rH'|$~a  
accounting by Official Receiver 破产管理署署长呈交的帐目 vGOO"r(xL  
Accounting Circular 《会计通告》 4
?]s%2U6  
accounting class 会计类别  pLM?m  
accounting date 记帐日期；会计结算日期 &x$ps  
accounting for money 款项核算 Fzt7@VNxc  
Accounting Officer 会计主任 Cq[Hh#q  
accounting period 会计报告期；会计期 O)"Z%B  
accounting policy 会计政策；会计方针  &_-3>8gU  
accounting practice 会计惯例 5=b6B=\*~  
accounting principle 会计准则 Zy|u5J  
accounting record 会计记录 1~E;@eK'  
accounting report 会计报告 Gzwb<e y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S4rm K&  
Accounting Society of China 中国会计学会 7X>*B~(R  
accounting statement 会计报表 ],{M``]q  
accounting system 会计制度；会计系统 79I"F'  
accounting transaction 会计事项；帐务交易 Kw2]J)TO
 
accounting treatment 会计处理 ?O"zp65d(  
accounting year 会计年度 $j\jT  
accretion 增值；添加 8"A0@fNz  
accrual 应计项目；应累算数目 wr~Qy4 ny  
accrual basis 应计制；权责发生制 1tTY)Evf  
accrual basis accounting 应计制会计；权责发生制会计 wL}X~Xa3i  
accrue 应累算；应计 Gyrc~m[$  
accrued benefit 应累算利益 ~6+Um_A_L  
accrued charges 应计费用 c7R&/JV  
accrued cumulative preference share dividend 应累算的累积优先股股息 HZjuL.Tj  
accrued expenses 应累算费用 c~}FYO$  
accrued interest payable 应付利息；应计未付利息 *_]fe&s=%  
accrued interest receivable 应收利息；应计未收利息 Qz"//=hC|H  
accrued right 累算权益 m>?|*a,  
accruing profit 应累算的利润 rV2>;FG  
accumulated fiscal reserve 累积财政储备 $e.Bz`  
accumulated profit 累积利润；滚存溢利 +{}p(9w@  
accumulated reserve 累积储备 xk3)#*  
accumulation of surplus income 累积收益盈余 zy.v[Y1!  
acquired assets 既得资产 P@x@5
uC2  
acquisition 收购；购置；取得 ,b?G]WQrHs  
acquisition cost 购置成本 )\kNufP  
acquisition expenses 购置费用 rB|4  
acquisition of 100% interest 收购全部股权 1lJ^$U  
acquisition of control 取得控制权 \Ym!5,^o  
acquisition of fixed assets 购置固定资产 >GzH_]  
acquisition of shell “买壳” 44KWS~  
acquisition price 收购价 |tz{Es<`B  
act of God 天灾 JvaHH!>d/  
acting partner 执事合伙人 RWoVN$i>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 BqdGU-Q  
active partner 积极参与的合伙人 Z-M4J;J@}  
active trading 交投活跃 j 20mZ  
actual circulation 实际流通 9*Fc+/  
actual cost 实际成本 9>ZX@1]m_  
actual expenditure 实际开支；实际支出 k^K%."INn  
actual income 实际入息；实际收入；实际收益 s?fEorG  
actual market 现货市场 NE3/>5  
actual price 现货价；实际价格 Yp8XZ3  
actual profit 实际利润 yVJ)JhV  
actual quotation 实盘；实际价位；实际报价 #qJ6iA6{  
actual year basis 按实际年度计算 &(jt|?{  
actuals 实货 T+FlN-iy)  
actuarial investigation 精算调查 @V+KL>Qw  
actuarial principle 精算原则 m
`b:#z  
actuarial report 精算师报告 3M'Y'Szm  
Actuarial Society of Hong Kong 香港精算学会 y+izC+  
actuarial valuation 精算师估值 .Np!Qp1*  
actuary 精算师 ?ZkVk=t?  
ad referendum agreement 暂定协议；有待覆核的协定 yA`,ns&n  
ad valorem duty 从价税；按值征税 r4iT 9D  
ad valorem duty system 从价税制 zE7)4!  
ad valorem fee 从价费 e`)zR'As  
ad valorem tariff 从价关税 B*^QTJ  
additional allowance 额外免税额 `qZ@eGZ z  
additional amount for unexpired risk 未过期风险的额外款额 cCIs~*D  
additional assessable profit 补加应评税利润 RhE|0N=  
additional assessment 补加评税 J`wx72/-ZW  
additional commitment 额外承担 a`Q-5*\;z  
additional commitment vote 额外承担拨款 LrV|Y~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .tK]-f2  
additional dependent parent allowance 供养父母额外免税额 fv
G4K(  
additional provision 额外拨款 6U]r3 Rr  
additional stamp duty 附加印花税 _cJ\A0h^  
additional tax 补加税罚款；补加税款 tcI Z 2H%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5o0H7k]  
adjudged bankrupt 被裁定破产 HLh]*tQG  
adjudicated bankrupt 裁定破产人 "<"s&ws;k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 j3>&Su>H4  
adjudication of bankruptcy 裁定破产；宣告破产 0iz\<' p  
adjudication of insolvency 裁定无力偿还债务 Su'l &]  
adjusted actual 经调整的实数；调整后的实数 Tcq@Q$H  
adjusted current assets 经调整的流动资产；调整后的流动资产 $
tK/3  
adjusted figure 经调整的数字；调整后的数额 %
B| Ca&  
adjusted liabilities 经调整的负债；调整后的负债 YCyh+%Q(  
adjusted loss 经调整的亏损；调整后的亏损 qf%p#+:B3  
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 s]xn&rd_  
adjusted profit 经调整的利润；调整后的利润 %y)LBSxf  
adjusted surplus 经调整的盈余额；调整后的盈余额 mrlhj8W?!  
adjusted value 经调整的价值；调整后的价值 \r&(l1R  
adjustment 调整；修订；理算〔保险〕 YH-W{].  
adjustment centre 调剂中心 *C^TCyBK;  
adjustment lag 调整过程的时间差距；调整时差 *bi;mQ  
adjustment mechanism 调整机制 al4X}  
adjustment of loss 亏损调整 #jw%0H;l]  
adjustment process 调整过程；调整程序 |(9l_e|  
adjustment range 调整幅度 \K:?#07Wj4  
administered exchange rate 受管制汇率 c2yZvi  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 IY|>'}UU#  
administration expenses 行政费用 `V?NS,@$  
administration fee 手续费；行政费 {%X[Snv  
administration in bankruptcy 破产管理 U#4>GO;A  
administration order 遗产管理令 +^%
0/0e  
administrator 管理人；遗产管理人 SFRYX,0m  
administrator of the estate 遗产管理人 UR[UZ4G  
admission of debt 债项承认书 CW~c<,"  
admission of proof 接纳债权证明 "GAKi}y">v  
advance 放贷款项；垫付款项；预支款项；预付款项 @u8kNXT;h  
advance account 暂支帐目；预付款帐户 +)7h)uq  
advance compensation 预付补偿金 vz)zl2F5sY  
advance from shareholder 股东垫款 WhDNt+uk)  
advance pending reimbursement 预支以待日后付还 44UN*_qG  
advanced economy 先进经济体系 tU>4?`)E  
advancement 预付；预付财产 smuQ1.b  
advances warrant 垫款令 *YTv"  
advancing 贷出 /ASpAl[J  
adverse balance 逆差 6,skF^  
adverse exchange 逆汇 alZ83^YN'  
advertisement addressed to shareholders 在报章刊登的致股东通告 iM{cr&0  
advice for collection 托收通知书 <&}N[  
advice of drawing 提款通知书；汇票通知书 ;7g~4Uv4}  
advice of payment 付款通知 Dfd%Z;Yu  
Advisory Committee [Securities and Futures Commission] Qf|c^B  
谘询委员会〔证券及期货事务监察委员会〕 a.SxMF  
Advisory Committee on Diversification 经济多元化谘询委员会 SCXtBZ`.G  
affidavit 誓章；遗产申报誓章 M V~3~h8  
affidavit of no receipt 述明无收款的誓章 .IORvP-M&  
affiliate 联号；联营公司；附属公司 S!7|vb*ko  
affiliated company 附属公司；联号；联营公司 2B]mD-~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 FdMTc(>  
affordability 负担能力 M}9PicI?7  
African Development Bank [AfDB] 非洲开发银行 N
KRH>2,  
after-acquired property 事后取得的财产 Y!_e,]GW  
after-hours dealing 市后交易 ] U[4r9V  
after-tax profit 税后盈利；税后利润；税后溢利  lmB+S  
agency agreement 代理协议 {OW.^UIq^  
agency expenses 代理机构的开支 );V.le}%(  
agency fee 代理费 CNyV6
jb  
Agency Law 《代理法》 h7
>`:~  
agent 代理人；承销人 +v|]RgyW)  
agent of company 公司代理人 i8`0-  
agent's fee 代理人费；经纪费 IL<@UWs6  
aggregate 总计；总数；总体数字 5=P*<Dnj  
aggregate amount 总款额；总额 . AX6xc6  
aggregate assets and liabilities 总体资产与负债 UQ+!P<>w   
aggregate at constant price 按固定价格计算的总体数字 etH]-S  
aggregate demand 总需求 GhY MO6Q4  
aggregate gross position 总持仓量 KoTQc0b!  
aggregate limit 总限额 Z`kI6  
aggregate of salaries tax 合计薪俸税 x=VLRh%Gvl  
aggregate performance 总体表现；总体业绩 EY[J;H_b  
aggregate supply 总体供应 9K_p4 mq  
aggregate surplus 总盈余 Ea?u5$>gY"  
aggregate total 整体总额 ~Z x_"  
aggregate value 总值；合计价值 ,c[f/sT\  
aggregated basis 合计基准 bJ9K!6s??`  
aggregated net chargeable income 合计应课税入息实额 O\)rp!i  
aggregation 合并计算；合计；总和 _.3O(?p,  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,{{Z)"qaH  
aggregation of property 财产的总和 G^_fbrZjN  
agio 差价；贴水 kY`L[1G$  
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%)@)$sK  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ffS]%qa  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 m}?(c)ST  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0^&-j.9  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 "A,-/~cBV  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <LA!L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 S(h+,+289  
agreement for a settlement 授产协议 [f\TnXq24  
agreement for assignment 转让协议 53X5&Bwh  
agreement for sale 售卖协议；买卖协议 X2hyxTOp  
agreement for sale and purchase 买卖协议 w&^_2<a2  
agreement for the payment of interest 支付利息协议 cSs??i D"q  
agreement for the repayment of money 还款协议 o<8=@ ^T  
agreement of reinsurance 再保险协议 @F0+t;  
Agricultural Bank of China 中国农业银行 7.`:Z_  
air passenger departure tax 飞机乘客离境税 %oqC5O6  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 P|4qbm4%O,  
airport tax 机场税 u}I\!-EX!v  
alcohol duty 酒精税 q3-V_~5^/z  
alienation 让与；让渡；转让 Uk|(VR9  
alimony 生活费；赡养费 7Q3a0`
Iq  
All Ordinaries Index [AOI] 所有普通股指数 D "9Hv3  
all risks 全险；综合险 q\a'pp9d  
All Sales Record for Stock Market 《股票市场成交报告》 CP!>V:w%9!  
Allied Capital Resources Limited 新联财务有限公司 0x]WW|se*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *FrlzIAom  
allocation letter 拨款信件 ]Sgc42hk  
allocation of fund 分配款项；预留款项 RkuPMs Hw;  
allocation of profit 利润分配；溢利分配 f|X./J4Bl  
allocation warrant 拨款令 rkz_h  
allotment 分配；配股 Km9Y_`?  
allotment notice 股份配售通知；配股通知 ]Uee!-dZ  
allotment of shares 股份分配 'CSIC8M<j  
allowable 可获宽免；免税的 yDW$v/j.|  
allowable business loss 可扣除的营业亏损 }+Ne)B E  
allowable expenses 可扣税的支出 Q]d3a+dK  
allowance 免税额；津贴；备抵；准备金 _@Le MNv  
allowance for debts 债项的免税额 ]5}C@W@_  
allowance for depreciation by wear and tear 耗损折旧免税额 ">^O{X\  
allowance for funeral expenses 殡殓费的免税额 NWq>Z!x`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R<jt$--H  
allowance for repairs and outgoings 修葺及支出方面的免税额 o<r|YRzQl  
allowance to debtor 给债务人的津贴 J` J^C  
alteration of capital 资本更改 nR1QS_@{L  
alternate trustee 候补受托人 3A(sT}  
amalgamation 合并 rG*Zp7{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1JI\e6]I  
ambit of charges 征税范围；收费范围 {q-<1|xj/J  
amended valuation 经修订的估值  DlWnz-  
American Commodities Exchange 美国商品交易所 w[S!U<9/  
American Express Bank Limited 美国运通银行 uYv"5U]MFv  
American Stock Exchange 美国证券交易所 k[p7)ec  
amortization 摊销 @GpM4>:  
amount due from banks 存放银行同业的款项 ,>rr|O  
amount due from banks abroad 存放海外银行同业的款项 W%xg;uzp  
amount due from holding companies 控股公司欠款 ZFAi9M  
amount due from local banks 存放本港银行同业的款项 ] 3@.)  
amount due to banks 银行同业的存款 D< h+r?  
amount due to banks abroad 海外银行同业的存款 c[~LI<>ic  
amount due to holding companies 控股公司存款 oS/cS)N20  
amount due to local banks 本港银行同业的存款 )d\u_m W^  
amount due to outport banks 外埠银行同业的存款 y(!YN7_A  
amount for note issue 发行纸币的款额 ?!:$Z4G  
amount of bond 担保契据的款额 {{WA=\N8C  
amount of consideration 代价款额 1b,,uI_  
amount of contribution 供款数额 Rt[zZv  
amount of indebtedness 负债款额 VQQtxHTC3  
amount of principal of the loan 贷款本金额 61W ms@D%  
amount of rates chargeable 应征差饷数额 KAucSd`  
amount of share capital 股本额 0=2D90  
amount of sums assured 承保款额 ;;2Yfn'`9  
amount of variation 变动幅度 .9< i  
amount of vote 拨款数额 i8\&J.  
amount payable 应付款额 %ifq4'?Z   
amount receivable 应收款额 c<`Z[EY(t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5gPcsn"D  
analysis 分析 TfYXF`d  
ancillary risk 附属风险 rl0sN5n  
annual account 周年帐目；周年帐目报表；年度决算；年结 B~o;,}  
annual accounting date 年结日期 &3SQVOW ~T  
annual allowance 每年免税额；年积金；年度津贴；年津 )Bl0 W  
annual balance 年度余额 G8y:f%I!b  
annual disposable income 每年可动用收入 \m3;<A/3n  
annual estimates 周年预算 =lzRx%tm  
annual fee 年费 Vd-\_VP20  
annual general meeting 周年大会 LG0z|x(  
annual growth rate 年增率；每年增长率 | Vtd!9  
annual long-term supplement 长期个案每年补助金 XF`,m
V4  
annual pensionable emolument 可供计算退休金的年薪 ^=H. .pr  
annual report 年报 1kG{z;9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1mLd_]F'F  
annual return 周年报表；周年申报表；每年报税表格 F ;o ^.  
Annual Return Rules 《周年报表规则》 (QPfrR=J4  
annual review of consumer prices 每年消费物价回顾 ~VRt6C  
annual roll-forward basis 逐年延展方式 x*G-?Xza)  
annual salary 年薪 L8&$o2+07r  
annual statement 年度报表；年度决算表 _
Ra$"j  
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 Rn(vG-xQ  
annuitant 年金受益人 yEnurq%J  
annuity 年金 jm_b3!J  
annuity contract 年金合约 `uO(#au,U  
annuity on human life 人寿年金 >IL[eiiPG  
antecedent debt 先前的债项 T ~9)0A"]  
ante-dated cheque 倒填日期支票 5AvbKT  
anticipated expenditure 预期开支
%Ts6M,Fpp  
anticipated net profit 预期纯利 ? 1OZEzA!  
anticipated revenue 预期收入 ]wH,534  
anti-inflation measure 反通货膨胀措施 F__j]}?  
anti-inflationary stance 反通货膨胀立场 x<m{B@3T  
apparent deficit 表面赤字 HA?<j|M  
apparent financial solvency 表面偿债能力 E4a`cGb  
apparent partner 表面合伙人 wj-=#gyAoo  
application for personal assessment 个人入息课税申请书 IXm}WTgF!  
application of fund 资金应用 *o}LI6_u  
application to release as liquidator and to destruct the books of accounts and documents %SG**7  
申请免除清盘人职务及毁灭帐簿与文件 jE /pba4R  
appointed actuary 委任精算师 F~;G[6}  
appointed auditor 委任核数师；委任审计师 (]JZ1s|  
appointed trustee 委任的受托人 qq%\  
appointer 委任人 {*gO1TZt9  
apportioned pro rata 按比例分摊 OF$0]V  
apportionment 分配；分摊 ,_STt)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (;f7/2~`  
apportionment formula 分摊方程式 ?-40bb  
apportionment of estate duty 遗产税的分摊 =K
q/EDe  
appraisal 估价；评估 G~SgI>Q  
appreciable growth 可观增长 RTPxAp+\5  
appreciable impact 显着影响 v8 Q/DJ~  
appreciable increase 可观增长 k<1BE^[V  
appreciation 增值；升值 CdxEY  
appreciation against other currencies 相对其他货币升值 Fa
p@cW3?8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [(Z sQK  
appreciation tax 增值税 IO,ddVO  
appropriation 拨款；拨用；拨付 'hTAO1n8  
appropriation account 拨款帐目 i%1ny`Q  
Appropriation Bill 拨款法案 n|t?MoUP  
appropriation-in-aid system 补助拨款办法 koiQJdK  
approved assets 核准资产 @8IYJ{=  
approved basket stock 认可一篮子证券 O}4(v#  
approved budget 核准预算 gmU_# J%~  
approved charitable donation 认可慈善捐款 ]}4{|& e  
approved charitable institution 认可慈善机构 qTbY'V5A  
approved currency 核准货币；认可货币 u/`jb2eEU:  
approved estimates 核准预算 c,ccavv{I  
approved estimates of expenditure 核准开支预算 `t0?PpUo  
approved overseas insurer 核准海外保险人
u"rK5'  
approved overseas trust company 核准海外信托公司
-J

L  
approved pooled investment fund 核准汇集投资基金 ?\_N*NEtK
 
approved provident fund scheme 认可公积金计划 $
~h\8  
approved provision 核准拨款 "`b"PQ<x  
approved redeemable share 核准可赎回股份 ?y.q<F)  
approved regional stock 认可地区性证券 "qL4D4  
approved retirement scheme 认可退休金计划 [;bZQ6JR  
approved subordinated loan 核准附属贷款 HK@LA3  
arbitrage 套戥；套汇；套利 F[q:jY  
arbitrageur 套戥者；套汇者 1-_op!N  
arbitrary amount 临时款项 pEUbP,3M:  
arrangement 措施；安排；协定 ('!{kVLT-  
arrears 欠款 O>zPWVwa  
arrears of pay 欠付薪酬 HOWm""IkB  
arrears of revenue 逾期未收税款；逾期未收的帐项 #+mt}w/  
articles of association 组织章程；组织细则；组织章程细则 ,vfi]_PK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 TW2OT }  
ascertainment of profit 确定利润 zzf;3S?  
"Asia Clear" “亚洲结算系统” OBGA~E;%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 E,6(/`0H*  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Yg 8AMi  
Asian Development Fund [ADF] 亚洲发展基金 B{fPj9Y0  
Asian dollar bond 亚洲美元债券 sE*A,z?  
Asian dollar market 亚洲美元市场 13oR-Stj|  
Asian dollar rate 亚洲美元利率 . &dh7`l  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 a );>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 GF6c6TXF@  
asked price 沽盘；喊价；索价；卖方报价 &^ECQ  
assessable income 应评税入息 y`"b%P)+T  
assessable loss 应评税亏损 !olvP*c"  
assessable profit 应评税利润 @(XX68  
assessable value 应评税值 mQRQ2SN6  
assessed profit 估定利润 |meo  
assessed value 经评估价值 cY+vnQm  
assessment 评税；评定；估价；评税单 s1,kTde  
assessment number 评税编号；估价编号 "Aw| 7XII  
assessment of additional tax 补加税评税 %@IZ41<C  
assessment of performance 业绩评估；实绩评价 TH_Vw,)  
Assessor 评税主任 >QwZt  
asset price bubbles 资产价格泡沫 0qXkWGB  
asset-backed securities 具资产保证的证券 !^Mk5E(  
assets accretion 资产增值 xrbDqA.b  
assets and liabilities 资产与负债 xPa>-N=*  
assets betterment statement 资产递增表；资产改进表 9Y:JA]U&8  
assets lending 实物放款；有抵押贷款 +PC<#  
assets of the company passing on the death 死者去世时转移的公司资产 1jdv<\U   
assets pledged as security for liabilities 用作负债抵押的资产 ([loWr}QR  
assets portfolio 资产投资组合 =Qt08,.bW  
assets price 资产价格 gi::?ET/.  
assets quality 资产质素 %N\pfZ2\  
assets realization 资产变现 m?;aTSa  
assets refinancing arrangement 资产再集资安排 3VJoH4E!6  
assets securitization 资产证券化 &]VCZQL  
assets situated outside Hong Kong 在香港以外地方的资产 Fs q=u-= :  
assets stripping 削减资产；拆卖资产 g%z?O[CN  
assets value 资产值 {7^7)^@  
assignee 承让人 kc&>l(  
assignment 转让；转让书；转让契 w$J0/eX{A  
assignment of interest 权益转让 &*TwEN^h  
assignment of letters patent and trade mark 专利证书及商标转让 ?>lvV+3^`  
assignment of property 物业转让；物业转让书 !:Lb^C;/  
assignment right 转让权 hw`+,_ g  
assignor 转让人 '>:mEXK}w  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 pm<zw-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 E.v~<[g  
associate member 附属会员 &wj;:f  
associated body corporate 相联法人团体 `Q!|/B  
associated company 相联公司；联属公司 wAE,mw
 
associated corporation 相联法团 p#}38`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] YH`/;H=$G/  
公认会计师公会〔英国〕 @F_#d)+%>  
Association of Futures Exchange Brokers 香港期货经纪协会 ~ei\~;n\@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 v'`9^3(-  
association of underwriters 承保人组织 DJ"O`qNV3  
assumption of control 接管 2Up1 FFRx  
assurance 担保；保险；转易；转易书 htbN7B(  
assurance of interest 权益的转易 '>(R'g42n  
at 19XX price 按一九ＸＸ年价格计算 >So)KB  
at a discount 按赔价计算；按贴水价格计算；打折扣 LPbZ.  
at a premium 按溢价计算；按升水价格计算 4VE7%.z+  
at call 通知付款；按通知 >b;fhdd:4  
at constant market price 按固定市价计算 =Haqr*PDx  
at constant price 按固定价格计算 {N+N4*  
at cost 按成本计算 TRG(W^<F  
at current market price 按当时市价计算；按现时市价计算 S5ka;g  
at current price 按当时价格计算；按现时价格计算 BsVUEF,N  
at factor cost 按要素成本计算；按生产要素成本计算 ?4=8z8((!  
at money-of-the-day price 按付款当日价格计算 gkS#=bv9e@  
at or better 按指定或较佳价位〔买卖指令〕 )5P*O5kQ -  
at par 按面值计算；平价 d
,au&WZ;_  
at sight 见票即付 'j=7'aX>K  
at the close 按收市盘 s)%RmsdL  
at the opening 按开市盘 IWN:GFH(  
attestation 见证；见证条款 q4vu r>m6  
at-the-money option 平价期权 .:,RoK1  
attorney 受权人；受托代表人 i> Ssp  
attornment 新拥有人承认书 -bSe=09;S|  
attributable profit 可归属利润 TEOV>Tt  
attributable share value 可归属股份价值 QZk:G+$  
Auckland Stock Exchange 奥克兰证券交易所 +v%V1lf^~  
auction 拍卖 B?c9cS5Mj  
auctioneer 拍卖商 FQ?,&s$Bmd  
audit 审计；核数 /E(H`;DG  
Audit Commission 审计署 ~*-ar
6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] p8y_uNQE  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 "/hM&  
audit review 帐目审查 QOIi/flK  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >L/Rf8j&  
audited account 审计帐目；经审计的帐目 f&t]O$  
audited annual account 经审计的周年帐目 _GK^7}u  
audited balance sheet 经审计的资产负债表 !_s|h@  
auditor 核数师；核数主任；审计师 %[4/UD=7  
auditor's certificate 核数师证明书；审计师证明书 5gW`;Cdbyc  
auditor's report 核数师报告；审计师报告 DR/qe0D  
Aussie bond 澳元债券 1(M0C[P  
austerity budget 紧缩预算 [.B)W);  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \Q{@AC<?i  
Australia All Ordinaries Index 澳洲所有普通股票指数 &V1N a1`  
Australian Dollar [AUD] 澳元 "!XeK|Wi  
Australian Options Market 澳大利亚期权市场 a>`\^>G4  
Australian Securities Commission 澳洲证券事务监察委员会 NAhV8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Mw
7!w-1+  
Australian Stock Exchange 澳大利亚证券交易所 !*u5HVn  
Austrian Schilling [ATS] 奥地利先令 >]Hz-2b  
authentication 认证；鉴证 H[V^wyi'z  
authority to purchase 委托购买证；委购书 /ee:GjUkB  
authorization 认可；核准；授权；授权书 ?ECmPS1  
authorization by direction 指示授权 W^0F(9~!(  
authorization by instruction 指令授权 >b,o yM  
authorization by warrant 令状授权 l?(nkg["nY  
authorization of unit trust 单位信托的认可 @/yRE^c  
authorized agent 指定代理人 (w]w 2&YD  
authorized capital 法定资本 ]4\^>  
authorized clerk 出市员 V4qHaG  
authorized dealer 认可交易商 %@$h?HP  
authorized financial institution 认可财务机构 ^G=wRtS  
authorized fund 认可基金 $ZYEH  
authorized fund house 获授权的基金公司；认可基金公司 >5wA B  
authorized institution 认可机构 <1&kCfE
&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 KSVIX!EsX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 O+`^]D7  
authorized insurer 获授权保险人；获认可承保人 >h<eEv/  
authorized investment 特准投资项目 ?+GbPG~  
authorized person 获授权人 k
@5#^G  
authorized representative 获授权代表 nFW^^v<  
authorized share capital 法定股本 <qZXpQ#  
automated quotation system 自动报价系统 EG&^;uU  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 'LFHZ&-  
自动交易系统〔香港期货交易所有限公司〕 NmST1pMk  
automatic adjustment mechanism 自动调整机制 FR0
zK=\  
automatic adjustment system 自动调整系统 >NB}Bc  
Automatic Clearing House 自动票据交换所 v6oPAqj,r  
automatic exchange rates accumulation system 自动化汇率累集系统 <?52Svi}}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Q'JEDH\  
automatic teller machine [ATM] 自动柜员机 yt>Pf<AI  
autopay 自动转帐 )]J I Q"rR  
available assets 可用资产 -6~*:zg,  
available fiscal reserve 现存财政储备 !W^2?pqN  
available profit 可用利润 9Q]v#&1  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 cAyR)Y!I  
average 平均；平均数；海损 k(=\&T  
average basic salary 平均基本薪金 r{)d?Ho=  
average consumer expenditure 平均消费开支；一般消费开支 s7I*=}{g0.  
average cost 平均成本 KwPJ0 ]('_  
average cost of land production 增辟土地平均成本 .`Z{ptt>  
average daily turnover 平均每日成交额 '`"LX!"ZO  
average daily wage rate 平均每日工资率 @M#2T  
average expenditure pattern 平均开支模式 FtM7+>Do
.  
average growth rate 平均增长率 <tf4j3lwH  
average net fixed assets 固定资产平均净值 X]cB`?vR  
average of relatives 相对价格平均数 <ofXNv;`  
average price 平均价格 dtA- 4Ndm  
average propensity to consume 平均消费倾向；一般消费倾向 n#z^uq|v  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \2_>$:UoV  
average rate 平均率 1GOa'bxm  
average revenue 平均收入；平均收益 :FG}k Y  
average stock 平均库存；平均存货 [w=x0J&  
average yearly rent 平均年租 W{ eu_  
avoidance of double taxation 避免双重课税 t vk^L3=<  
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 '/sc `(`:0  
So`xd *C!  
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