一些有用的会计术语(也不知道发的地方对不对)A

A: H"tS33  
A share Ａ股；甲类股份 6cb;iA  
abatement of tax 减税；减扣免税额 Y<#WC#3=  
ABN AMRO Bank N.V. 荷兰银行 s3W35S0Q3  
above-the-line expenditure 线上项目支出；经常预算支出 PBTGN;y  
above-the-line receipt 线上项目收入；经常预算收入 h$_Wh(  
ABSA Asia Limited 南非联合亚洲有限公司 5tX|@Z: z  
absolute change 绝对数值变更 ~Wm`SIV  
absolute expenditure 实际开支 Ts:3_4-k  
absolute guideline figure 绝对准则数字 ;l[/<
J  
absolute interest 绝对权益 K@Twiw~rB  
absolute order of discharge 绝对破产解除令 `f}}z5
 
absolute profit margin 绝对利润幅度 #%il+3J  
absolute value 实值；绝对值 ]m{;yOQdsC  
absolutely vested interest 绝对既得权益 <=/v%VXPm  
absorbed cost 已吸收成本；已分摊成本 Ny/bNQS  
absorption 吸收；分摊；合并 G0^WQQ4  
absorption rate 吸收率；摊配率；分摊率 -ytSS:|%\  
ACB Finance Limited 亚洲商业财务有限公司 #9,!IW]l  
acceptable form of reciprocity 合理的互惠条件 4^1{UlCop  
acceptable rate 适当利率；适当汇率 @`t)ly#N  
acceptance agreement 承兑协议 gz;().{  
acceptance for honour 参加承兑 yYkk0 3  
acceptor 承兑人；接受人；受票人 KM*sLC#  
acceptor for honour 参加承兑人 @sO*O4os>  
accident insurance 意外保险 KwlN  
Accident Insurance Association of Hong Kong 香港意外保险公会
U{q6_z|c  
accident insurance scheme 意外保险计划 aEW Z*y  
accident year basis 意外年度基准 2[}^ zTtA  
accommodation 通融；贷款 9TjAEeU  
accommodation bill 通融票据；空头票据 S)p{4`p%  
accommodation party 汇票代发人 :W_S  
account balance 帐户余额；帐户结余 z1aApS  
account book 帐簿 ?C(Z\"IX  
account collected in advance 预收款项 Ro*$7j0!Hf  
account current book 往来帐簿 +*WE<4"!6  
account of after-acquired property 事后取得的财产报告 HWx
k>F0  
account of defaulter 拖欠帐目 Ka1
F7b  
account payable 应付帐款 C0[Rf.*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 HU-4k/I~  
account receivable 应收帐款 @#c(4}^ <w  
account receivable report 应收帐款报表 f#pT6  
account statement 结单；帐单；会计财务报表 w;vp X>  
account title 帐户名称；会计科目 Ash"D~  
accountant's report 会计师报告 r*C:)z.}  
Accountant's Report Rules 会计师报告规则 B!K{y>|.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 N#Bg`:!  
Accounting Arrangements 《会计安排》 C"PN3>x}j  
accounting basis 会计基础 hun LV8z  
accounting by Official Receiver 破产管理署署长呈交的帐目 a5{CkM&,(  
Accounting Circular 《会计通告》 y
b1A(~  
accounting class 会计类别 [3>l^Q|#  
accounting date 记帐日期；会计结算日期 *,-)4)7d  
accounting for money 款项核算 *r!1K!c  
Accounting Officer 会计主任 wh l)^D  
accounting period 会计报告期；会计期 W@GcE;#-  
accounting policy 会计政策；会计方针 Sdz!J 1  
accounting practice 会计惯例 ^2[0cne  
accounting principle 会计准则 U5jY/e_  
accounting record 会计记录 O$J'BnPpw  
accounting report 会计报告 lY[>}L*H8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ih!UL:Ckh  
Accounting Society of China 中国会计学会 [&k[k)  
accounting statement 会计报表 7 a !b}  
accounting system 会计制度；会计系统 l"p%]\tZ  
accounting transaction 会计事项；帐务交易 &STgj|t_  
accounting treatment 会计处理 O?L_9L*  
accounting year 会计年度 B<
P H7  
accretion 增值；添加
d~tG#<^`  
accrual 应计项目；应累算数目 M6vW}APH[n  
accrual basis 应计制；权责发生制 eXx6b~D  
accrual basis accounting 应计制会计；权责发生制会计 I&3L1rl3{*  
accrue 应累算；应计 L;I.6<K.  
accrued benefit 应累算利益 _j-k*:  
accrued charges 应计费用 )fP,F(  
accrued cumulative preference share dividend 应累算的累积优先股股息 8X][TJG$  
accrued expenses 应累算费用 V=Iau_  
accrued interest payable 应付利息；应计未付利息 B9KY$^J  
accrued interest receivable 应收利息；应计未收利息 5F+5J)h  
accrued right 累算权益 q]=.Aik  
accruing profit 应累算的利润 )5_GJm&R9  
accumulated fiscal reserve 累积财政储备 t*5d'aE`/  
accumulated profit 累积利润；滚存溢利 TD].*9  
accumulated reserve 累积储备 Vj_(55WQ  
accumulation of surplus income 累积收益盈余 g3 6oEz~|  
acquired assets 既得资产 8Y3c,p/gS>  
acquisition 收购；购置；取得 Wznz  
acquisition cost 购置成本 )TJz'J\*  
acquisition expenses 购置费用 &<R8'  
acquisition of 100% interest 收购全部股权 8kXbyKX[b  
acquisition of control 取得控制权
cveTrY}g  
acquisition of fixed assets 购置固定资产 1*S It5?4  
acquisition of shell “买壳” LTG#nM0  
acquisition price 收购价 St-:+=V_  
act of God 天灾 .%+'Ts#ie  
acting partner 执事合伙人 <.CO{L\e  
active market 买卖活跃的市场；交投畅旺的市场；旺市 FVMR9~&+  
active partner 积极参与的合伙人 E^zgYkZO  
active trading 交投活跃 E `Ualai  
actual circulation 实际流通 6_=qpP-?  
actual cost 实际成本 YYr &Jcj  
actual expenditure 实际开支；实际支出 d*,% -Io  
actual income 实际入息；实际收入；实际收益 ,*Y*ov23aQ  
actual market 现货市场 7)O?jc  
actual price 现货价；实际价格 xcnHj1r-o'  
actual profit 实际利润 (l{+T#  
actual quotation 实盘；实际价位；实际报价 \)eHf 7H  
actual year basis 按实际年度计算 ~0w7E0DE[  
actuals 实货 6%H8Qv  
actuarial investigation 精算调查 ,w; ~R4x  
actuarial principle 精算原则 oF,XSd  
actuarial report 精算师报告 9"52b9U  
Actuarial Society of Hong Kong 香港精算学会 TC?kuQI  
actuarial valuation 精算师估值 qe4hNFq  
actuary 精算师 7'S/hV%  
ad referendum agreement 暂定协议；有待覆核的协定 ^W9[PE#F  
ad valorem duty 从价税；按值征税 w(8q qU+\  
ad valorem duty system 从价税制 1>jG*tr  
ad valorem fee 从价费 `I,A7b  
ad valorem tariff 从价关税 O*d&H;;  
additional allowance 额外免税额 xr&wV0O'  
additional amount for unexpired risk 未过期风险的额外款额 H/Cv?GJF  
additional assessable profit 补加应评税利润 JaKR#Y$+~  
additional assessment 补加评税 G]E$U]=9r:  
additional commitment 额外承担 V.)y7B  
additional commitment vote 额外承担拨款 2hEB?ZAQZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (9*s:)zD-  
additional dependent parent allowance 供养父母额外免税额 @ \J RxJ  
additional provision 额外拨款 /%po@Pm#I  
additional stamp duty 附加印花税 Wy@Z)z?  
additional tax 补加税罚款；补加税款 ^c83_93)R  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bxyEn'vNvQ  
adjudged bankrupt 被裁定破产 #pBAGm3  
adjudicated bankrupt 裁定破产人 @g9j+DcU  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2`+
?s  
adjudication of bankruptcy 裁定破产；宣告破产 ZLy
J  
adjudication of insolvency 裁定无力偿还债务 =rl/l8|P  
adjusted actual 经调整的实数；调整后的实数 y$r^UjJEO  
adjusted current assets 经调整的流动资产；调整后的流动资产 MG>g?s
'!  
adjusted figure 经调整的数字；调整后的数额 Q-F'-@`(C  
adjusted liabilities 经调整的负债；调整后的负债 jV\M`=4IC  
adjusted loss 经调整的亏损；调整后的亏损 Q\z3YUk  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 E$.|h;i]Q  
adjusted profit 经调整的利润；调整后的利润 fU@}]&  
adjusted surplus 经调整的盈余额；调整后的盈余额 QtJe){(z+  
adjusted value 经调整的价值；调整后的价值 <89@k(\ /  
adjustment 调整；修订；理算〔保险〕 3:<+9X  
adjustment centre 调剂中心 Ky|Hi3?  
adjustment lag 调整过程的时间差距；调整时差 Jme}{!3m  
adjustment mechanism 调整机制 %5
6pP"w  
adjustment of loss 亏损调整 Odxq]HlbO  
adjustment process 调整过程；调整程序 %\_I% yF  
adjustment range 调整幅度 B, xrZs  
administered exchange rate 受管制汇率 L$zT
`1Hy  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 W=5+k0Q
 
administration expenses 行政费用 Oh6;o1UI  
administration fee 手续费；行政费 "8ILV`[  
administration in bankruptcy 破产管理 FI.S?gy0   
administration order 遗产管理令 a[\,K4l  
administrator 管理人；遗产管理人 S+ymdZ)xZ`  
administrator of the estate 遗产管理人 6T< ~mn  
admission of debt 债项承认书 _Jk-nZgn  
admission of proof 接纳债权证明 SOb17:o3|  
advance 放贷款项；垫付款项；预支款项；预付款项 vF;6Y(h>  
advance account 暂支帐目；预付款帐户 tirw{[X0n  
advance compensation 预付补偿金 [T"oqO4%]  
advance from shareholder 股东垫款 Vm'ReH  
advance pending reimbursement 预支以待日后付还 ~ i1w,;(  
advanced economy 先进经济体系 l"}W $3]u$  
advancement 预付；预付财产 M$FXDyr  
advances warrant 垫款令 vxUJ4|Qz  
advancing 贷出 nf,>l0,,'  
adverse balance 逆差 yZHQql%J O  
adverse exchange 逆汇 m(y?3}h  
advertisement addressed to shareholders 在报章刊登的致股东通告 *0i   
advice for collection 托收通知书 4v3
y3  
advice of drawing 提款通知书；汇票通知书 /AJ^wY  
advice of payment 付款通知 f<xF+wE  
Advisory Committee [Securities and Futures Commission] -yg9ug  
谘询委员会〔证券及期货事务监察委员会〕 _E)x
R  
Advisory Committee on Diversification 经济多元化谘询委员会 \9Itu(<f  
affidavit 誓章；遗产申报誓章 C+P}R]cT"  
affidavit of no receipt 述明无收款的誓章 VPys  
affiliate 联号；联营公司；附属公司 ZgtW  
affiliated company 附属公司；联号；联营公司 $LAaG65V  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 2c5>0f  
affordability 负担能力 T=VVK6Lc:  
African Development Bank [AfDB] 非洲开发银行 )jR:\fe  
after-acquired property 事后取得的财产 ?8-e@/E#x  
after-hours dealing 市后交易 & ?/h5<  
after-tax profit 税后盈利；税后利润；税后溢利 9Vzk:zOT  
agency agreement 代理协议 ;PaB5TT(  
agency expenses 代理机构的开支 TmKO/N@}  
agency fee 代理费 2-o,4EfHVO  
Agency Law 《代理法》 XT{1!I(  
agent 代理人；承销人 u~LisZ&tP  
agent of company 公司代理人 4dMwJ
"V  
agent's fee 代理人费；经纪费 #Q 2$
v;  
aggregate 总计；总数；总体数字 >G' NI?$  
aggregate amount 总款额；总额 `C=!8q  
aggregate assets and liabilities 总体资产与负债 5Ag]1k{  
aggregate at constant price 按固定价格计算的总体数字 $msT
,$NJ  
aggregate demand 总需求 da\K
>An>
 
aggregate gross position 总持仓量 5ez"B]&T  
aggregate limit 总限额 5zpk6FR$  
aggregate of salaries tax 合计薪俸税 $Y$!nPO  
aggregate performance 总体表现；总体业绩 2s-f?WetbP  
aggregate supply 总体供应 U(W#H|  
aggregate surplus 总盈余 J2aA"BhdC"  
aggregate total 整体总额 n.$<D
[@  
aggregate value 总值；合计价值 8
f,jC+(  
aggregated basis 合计基准 3tnYK&  
aggregated net chargeable income 合计应课税入息实额 m f4@g05  
aggregation 合并计算；合计；总和 {aGQ[MH\9  
aggregation of incomes of husband and wife 夫妇入息合并计算 1uB}Oe2~  
aggregation of property 财产的总和 Zdh4CNEeFP  
agio 差价；贴水 zZDG5_$n  
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》 .w$v<y6C  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment rcxV ,<[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》 eX?o4>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment kt[#@M!}  
《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》 \5s!lv*&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment p]!,BoZL  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 T]Tz<w W(  
agreement for a settlement 授产协议 l3-KswU  
agreement for assignment 转让协议 LrF'Hd=O  
agreement for sale 售卖协议；买卖协议 ?e3q0Lg3|  
agreement for sale and purchase 买卖协议 |+!Jr_ By  
agreement for the payment of interest 支付利息协议 4DuZF -y  
agreement for the repayment of money 还款协议 tjDVU7um
  
agreement of reinsurance 再保险协议 ed{z^!w4  
Agricultural Bank of China 中国农业银行 l-t:7`=|  
air passenger departure tax 飞机乘客离境税 YvBUx#\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1(q!.lPc  
airport tax 机场税 ;a{ Dr  
alcohol duty 酒精税 C9gF2ii|?  
alienation 让与；让渡；转让 )KXLL;]  
alimony 生活费；赡养费 +]uy  
All Ordinaries Index [AOI] 所有普通股指数 !G\1$"T$  
all risks 全险；综合险 T%P0M*  
All Sales Record for Stock Market 《股票市场成交报告》 {:6VJ0s\  
Allied Capital Resources Limited 新联财务有限公司 px4Z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 K/MIDH  
allocation letter 拨款信件 S`0@fieOf  
allocation of fund 分配款项；预留款项 jq.@<<j|$  
allocation of profit 利润分配；溢利分配 ,e.y4 vnU  
allocation warrant 拨款令 N:L<ySJ7  
allotment 分配；配股 7:x.08  
allotment notice 股份配售通知；配股通知 $23="Jcl  
allotment of shares 股份分配 2$\1
v*:  
allowable 可获宽免；免税的 yaR|d3ef?4  
allowable business loss 可扣除的营业亏损 /^#} \<;  
allowable expenses 可扣税的支出 QR4v6*VpD  
allowance 免税额；津贴；备抵；准备金 Yo7ctwzdH;  
allowance for debts 债项的免税额 wfo}TGhC  
allowance for depreciation by wear and tear 耗损折旧免税额 #\`6ZHW  
allowance for funeral expenses 殡殓费的免税额 gkBat
(Uc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zc/S  
allowance for repairs and outgoings 修葺及支出方面的免税额 i.F[.-.  
allowance to debtor 给债务人的津贴 <LBMth  
alteration of capital 资本更改 Ij=hmTl{P  
alternate trustee 候补受托人 Cc!n
`%qc  
amalgamation 合并 +BzKO >  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c%xxsq2n  
ambit of charges 征税范围；收费范围 q".l:T%|C}  
amended valuation 经修订的估值 (B$2)yZY  
American Commodities Exchange 美国商品交易所 T+sO(;  
American Express Bank Limited 美国运通银行 tQ`tHe  
American Stock Exchange 美国证券交易所 [W^6=7EO  
amortization 摊销 -(:BkA  
amount due from banks 存放银行同业的款项 K<s\:$VVh  
amount due from banks abroad 存放海外银行同业的款项 F!fxA#  
amount due from holding companies 控股公司欠款 HO' ELiZ_q  
amount due from local banks 存放本港银行同业的款项 :dLS+cTC  
amount due to banks 银行同业的存款 .>}we ~O  
amount due to banks abroad 海外银行同业的存款 I9Z8]Q+2"  
amount due to holding companies 控股公司存款 ge[\%  
amount due to local banks 本港银行同业的存款 rTmcP23]  
amount due to outport banks 外埠银行同业的存款 @Ki`g(],P  
amount for note issue 发行纸币的款额 >S
t  
amount of bond 担保契据的款额 c:=Z<0S;  
amount of consideration 代价款额 I*ho@`U  
amount of contribution 供款数额 bE0S)b)  
amount of indebtedness 负债款额 :$P <e~z'  
amount of principal of the loan 贷款本金额 g@nE7H1V  
amount of rates chargeable 应征差饷数额 c?IIaj!  
amount of share capital 股本额 c!kbHZ<Z  
amount of sums assured 承保款额 i~K~Czmok+  
amount of variation 变动幅度 4{fi=BA   
amount of vote 拨款数额 #lJF$  
amount payable 应付款额 =q6yb@  
amount receivable 应收款额 |W#^L`!G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Bb-x1{t  
analysis 分析 ,{E'k
+  
ancillary risk 附属风险 Xc Pn  
annual account 周年帐目；周年帐目报表；年度决算；年结 pd

tK3Pf  
annual accounting date 年结日期 +d#ZSNu/  
annual allowance 每年免税额；年积金；年度津贴；年津 q=96Ci_a  
annual balance 年度余额 C}+(L3Z  
annual disposable income 每年可动用收入 jriliEz;f  
annual estimates 周年预算 ia?8Z"&lK  
annual fee 年费 B'~.>,fg  
annual general meeting 周年大会 ;| \Ojuf  
annual growth rate 年增率；每年增长率 F}sfk}rp  
annual long-term supplement 长期个案每年补助金 [0J0<JnK  
annual pensionable emolument 可供计算退休金的年薪 R \`,Q'3  
annual report 年报 \UNw43EL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :j9;P7&"?  
annual return 周年报表；周年申报表；每年报税表格 [=LQ,e$r7  
Annual Return Rules 《周年报表规则》 mg#+%v  
annual review of consumer prices 每年消费物价回顾 JNMZn/  
annual roll-forward basis 逐年延展方式 2OK%eVba  
annual salary 年薪 t3bN PK^  
annual statement 年度报表；年度决算表 b,SY(Ce~g  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 )ZiJl5l@  
annuitant 年金受益人 W}T+8+RU  
annuity 年金  wl9E  
annuity contract 年金合约 8.9S91]=  
annuity on human life 人寿年金 "J[Crm  
antecedent debt 先前的债项 Gia_B6*Y[  
ante-dated cheque 倒填日期支票 :[AW  
anticipated expenditure 预期开支 0eUsvzz15  
anticipated net profit 预期纯利 \ u5%+GA-:  
anticipated revenue 预期收入 }1(F~6RH  
anti-inflation measure 反通货膨胀措施 bLf }U9  
anti-inflationary stance 反通货膨胀立场 ~~yo& ]  
apparent deficit 表面赤字 OFDPtJwV  
apparent financial solvency 表面偿债能力 !JrVh$K  
apparent partner 表面合伙人 /u#uC(Uwl  
application for personal assessment 个人入息课税申请书 F;MFw2G  
application of fund 资金应用 S{ *RF)  
application to release as liquidator and to destruct the books of accounts and documents q$H'u[KQ06  
申请免除清盘人职务及毁灭帐簿与文件 wt)tLMEv  
appointed actuary 委任精算师 m\jp$  
appointed auditor 委任核数师；委任审计师 nq_sbli  
appointed trustee 委任的受托人 \UK  9  
appointer 委任人 L TO1LAac  
apportioned pro rata 按比例分摊 uFECfh  
apportionment 分配；分摊 6'*?zZrz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~BZA_w"`1  
apportionment formula 分摊方程式 m3,]j\  
apportionment of estate duty 遗产税的分摊 A:;KU  
appraisal 估价；评估 &|gn%<^  
appreciable growth 可观增长 $Cf_RFH0  
appreciable impact 显着影响 Zkxt>%20~  
appreciable increase 可观增长 f#mY44:,C  
appreciation 增值；升值 Y{2\==~  
appreciation against other currencies 相对其他货币升值 PW.W.<CL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 - d>)  
appreciation tax 增值税 30F&FTW  
appropriation 拨款；拨用；拨付 Q*U$i#,  
appropriation account 拨款帐目 j7uiZU;3Rx  
Appropriation Bill 拨款法案 zXMIDrq  
appropriation-in-aid system 补助拨款办法 !&19%C4  
approved assets 核准资产 YFsEuaV  
approved basket stock 认可一篮子证券 (obeEH5J  
approved budget 核准预算 +KD~/}C%-  
approved charitable donation 认可慈善捐款 =">O;L.xj  
approved charitable institution 认可慈善机构 ZEHz/Y%  
approved currency 核准货币；认可货币 +hKQha!*  
approved estimates 核准预算 YMJjO0  
approved estimates of expenditure 核准开支预算 ,=z8aiUu  
approved overseas insurer 核准海外保险人 &a-:ZA@  
approved overseas trust company 核准海外信托公司 WFLT[
j!1  
approved pooled investment fund 核准汇集投资基金 9h~>7VeZ)  
approved provident fund scheme 认可公积金计划 Z&/;6[  
approved provision 核准拨款 XlB`Z81j  
approved redeemable share 核准可赎回股份 UyIjM;X  
approved regional stock 认可地区性证券 tS`fG;  
approved retirement scheme 认可退休金计划 ~f){`ZJc  
approved subordinated loan 核准附属贷款 ywCE2N<-V?  
arbitrage 套戥；套汇；套利 cH"M8gP#  
arbitrageur 套戥者；套汇者 R+, tn,<<  
arbitrary amount 临时款项 v#D9yttO{  
arrangement 措施；安排；协定 SAXjB;VH6  
arrears 欠款 6P+8{?V&  
arrears of pay 欠付薪酬 ,uuQj]Dac+  
arrears of revenue 逾期未收税款；逾期未收的帐项 0UlaB sv  
articles of association 组织章程；组织细则；组织章程细则 4JP01lq'\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <W\~A$  
ascertainment of profit 确定利润 5/Swn9vwl  
"Asia Clear" “亚洲结算系统” zD2Bhta y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~vaV=})  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Fc42TH p  
Asian Development Fund [ADF] 亚洲发展基金 [nYwJ  
Asian dollar bond 亚洲美元债券 IXX^C}\,  
Asian dollar market 亚洲美元市场 UGr7,+N&w  
Asian dollar rate 亚洲美元利率 voV=}.(p  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;>|:I(l;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ILTd*f
 
asked price 沽盘；喊价；索价；卖方报价 I)DLnnQQ  
assessable income 应评税入息 mKWA-h+f  
assessable loss 应评税亏损 g8}/Ln*W'  
assessable profit 应评税利润 vZ$uD,@;.  
assessable value 应评税值 _0^<)OSY  
assessed profit 估定利润 8|V6RgA%  
assessed value 经评估价值 [#uX{!q'  
assessment 评税；评定；估价；评税单 D='/-3f!F]  
assessment number 评税编号；估价编号 --.:eFE/  
assessment of additional tax 补加税评税 M
T;<\T  
assessment of performance 业绩评估；实绩评价 Q_LPLmM  
Assessor 评税主任 r~TiJ?8I  
asset price bubbles 资产价格泡沫 hGD7/qTN  
asset-backed securities 具资产保证的证券 ':F{st>&H  
assets accretion 资产增值 *1}9`$  
assets and liabilities 资产与负债 4d9iAN  
assets betterment statement 资产递增表；资产改进表 .U9NQwd  
assets lending 实物放款；有抵押贷款 $
7M64K{  
assets of the company passing on the death 死者去世时转移的公司资产 (!{_O_&  
assets pledged as security for liabilities 用作负债抵押的资产 /gXli)  
assets portfolio 资产投资组合 luLm:NWUM  
assets price 资产价格 \wO)w@"  
assets quality 资产质素 8R8J./i.K  
assets realization 资产变现 5GT,:0  
assets refinancing arrangement 资产再集资安排 ZK3?"|vhC  
assets securitization 资产证券化 ~"brfjd|  
assets situated outside Hong Kong 在香港以外地方的资产 =4+UX*&i?.  
assets stripping 削减资产；拆卖资产 Z4bN|\I
  
assets value 资产值 f{
WJM>$:  
assignee 承让人 &RpQ2*4n  
assignment 转让；转让书；转让契 #`v`e"  
assignment of interest 权益转让 "t`r_Aw  
assignment of letters patent and trade mark 专利证书及商标转让 "uqa~R{  
assignment of property 物业转让；物业转让书 u.8vXc  
assignment right 转让权 )d0&iE`@  
assignor 转让人 u ldea)  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 w0tlF:Eg  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 c3i|q@ k  
associate member 附属会员 e+4p__TmZ  
associated body corporate 相联法人团体 D@5&xd_@4  
associated company 相联公司；联属公司 : bT*cgD{  
associated corporation 相联法团 8r)eiERv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %NX  
公认会计师公会〔英国〕 #qm<4]91  
Association of Futures Exchange Brokers 香港期货经纪协会 ks sXi6^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 u\&oiwSIP  
association of underwriters 承保人组织 n4(w?,w}  
assumption of control 接管 ANp4yy+  
assurance 担保；保险；转易；转易书 W[j =!o  
assurance of interest 权益的转易 9j$ OU@N 8  
at 19XX price 按一九ＸＸ年价格计算 H>;km$b +  
at a discount 按赔价计算；按贴水价格计算；打折扣 mkrvWZjZX  
at a premium 按溢价计算；按升水价格计算 BAg*zYV7  
at call 通知付款；按通知 <w.V!"!  
at constant market price 按固定市价计算 _N9yC\  
at constant price 按固定价格计算 E)H8jBm6w  
at cost 按成本计算 E=sBcb/v  
at current market price 按当时市价计算；按现时市价计算 1:q55!b  
at current price 按当时价格计算；按现时价格计算 !z58,hv  
at factor cost 按要素成本计算；按生产要素成本计算 !0*=z~  
at money-of-the-day price 按付款当日价格计算 =EsKFt"  
at or better 按指定或较佳价位〔买卖指令〕 u|BD
%5+J  
at par 按面值计算；平价 "`C|;\w  
at sight 见票即付 w*#TS8 \  
at the close 按收市盘 A{mbL2AxwC  
at the opening 按开市盘 Rb\=\  
attestation 见证；见证条款 N, ;'oL+  
at-the-money option 平价期权 ^7F!>!9Ca  
attorney 受权人；受托代表人 fcD$km  
attornment 新拥有人承认书 u%VO'}Gz  
attributable profit 可归属利润 p0
`Wci  
attributable share value 可归属股份价值 \*!g0C8 o  
Auckland Stock Exchange 奥克兰证券交易所 "{qhk{  
auction 拍卖 p^ 9QYR  
auctioneer 拍卖商 ;oWhTj`  
audit 审计；核数 o9q%=/@,  
Audit Commission 审计署 L.l%EcW=,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _BtppQIWv  
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〕 >:X
zv  
audit review 帐目审查 /$&~0pk  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a%*W^R9Ls  
audited account 审计帐目；经审计的帐目 Qj[4gN?}=  
audited annual account 经审计的周年帐目 3`IDm5  
audited balance sheet 经审计的资产负债表 !ssE >bDa  
auditor 核数师；核数主任；审计师 Y?ZTl762  
auditor's certificate 核数师证明书；审计师证明书 n?!.r c  
auditor's report 核数师报告；审计师报告 ')Ozz<{  
Aussie bond 澳元债券 u0w2v+  
austerity budget 紧缩预算 ;=*b:y Y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )8st  
Australia All Ordinaries Index 澳洲所有普通股票指数 NT= ?@ux
D  
Australian Dollar [AUD] 澳元 ^ylJ_lN&=1  
Australian Options Market 澳大利亚期权市场 h7[V
XE  
Australian Securities Commission 澳洲证券事务监察委员会 :v1'(A1t  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +=$]fjE?  
Australian Stock Exchange 澳大利亚证券交易所 V:QfI  
Austrian Schilling [ATS] 奥地利先令 kh^AH6{2  
authentication 认证；鉴证 V\!FD5%  
authority to purchase 委托购买证；委购书 p^5B_r:  
authorization 认可；核准；授权；授权书 xm/v:hl=  
authorization by direction 指示授权 }@SZ!-t%rD  
authorization by instruction 指令授权 ~k|~Q\  
authorization by warrant 令状授权 6"-LGK:  
authorization of unit trust 单位信托的认可
hSp[BsF`,  
authorized agent 指定代理人 [3t N-aj[  
authorized capital 法定资本 Drk9F"J  
authorized clerk 出市员 $C,f>^1  
authorized dealer 认可交易商 H Y.,f_m  
authorized financial institution 认可财务机构 <4C`^p  
authorized fund 认可基金 `$G7Ia_ $]  
authorized fund house 获授权的基金公司；认可基金公司 XRJ<1w:  
authorized institution 认可机构 k[A=:H1"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 R:0Fv9bwS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "EWU:9\0  
authorized insurer 获授权保险人；获认可承保人 vb{&T<  
authorized investment 特准投资项目 i,4  
authorized person 获授权人 Jj
yQ  
authorized representative 获授权代表 { tim{nV  
authorized share capital 法定股本 XMa(XOnX  
automated quotation system 自动报价系统 D3;^!ln]D  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] zu*0uL  
自动交易系统〔香港期货交易所有限公司〕 W{1=O)w  
automatic adjustment mechanism 自动调整机制 Fl(+c0|kT  
automatic adjustment system 自动调整系统 W\N-~9UA  
Automatic Clearing House 自动票据交换所 b0ri
iF  
automatic exchange rates accumulation system 自动化汇率累集系统 Xb)XV$0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $M$oNOT}Y  
automatic teller machine [ATM] 自动柜员机 T7Lk4cU  
autopay 自动转帐 9n|H%AC  
available assets 可用资产 xqmJPbA  
available fiscal reserve 现存财政储备 EG7
ki0  
available profit 可用利润 y 9/27yWB  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 O 4l[4,`  
average 平均；平均数；海损 _d A
-{  
average basic salary 平均基本薪金 =WJ*$j(  
average consumer expenditure 平均消费开支；一般消费开支 azF"tke  
average cost 平均成本 oopTo51,a  
average cost of land production 增辟土地平均成本 $T1 D ?X  
average daily turnover 平均每日成交额 s@^GjA[6+  
average daily wage rate 平均每日工资率 J@(*(oQb  
average expenditure pattern 平均开支模式 xfos>|0N  
average growth rate 平均增长率 ;G;vpl  
average net fixed assets 固定资产平均净值 3M+hjc.  
average of relatives 相对价格平均数 75Jh(hd(  
average price 平均价格 rM=Q.By+\  
average propensity to consume 平均消费倾向；一般消费倾向 |+x;18  
average propensity to save 平均储蓄倾向；一般储蓄倾向 lv&<kYWY  
average rate 平均率 m#grtmyMrI  
average revenue 平均收入；平均收益 bveNd0hN  
average stock 平均库存；平均存货 N%_-5Q)so  
average yearly rent 平均年租 -t:yy:4  
avoidance of double taxation 避免双重课税 ? Yy[8_(tN  
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 q,0o:
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aR*z5p2-w  
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