一些有用的会计术语(也不知道发的地方对不对)A

A: t`X-jr)g  
A share Ａ股；甲类股份 ISuye2tExq  
abatement of tax 减税；减扣免税额 +9mnxU>  
ABN AMRO Bank N.V. 荷兰银行 ye)CfP=ID\  
above-the-line expenditure 线上项目支出；经常预算支出 85 tQHm6j  
above-the-line receipt 线上项目收入；经常预算收入
%maLo RJ  
ABSA Asia Limited 南非联合亚洲有限公司 ;yO7!
{_  
absolute change 绝对数值变更 4X2/n  
absolute expenditure 实际开支 ~Xg@,?Zr  
absolute guideline figure 绝对准则数字 2*K _RMr~  
absolute interest 绝对权益 g2WDa'{L  
absolute order of discharge 绝对破产解除令 wZm=h8d  
absolute profit margin 绝对利润幅度 I)Dd"I  
absolute value 实值；绝对值 lT3,G#(  
absolutely vested interest 绝对既得权益 "p~1|?T  
absorbed cost 已吸收成本；已分摊成本 ~cSOni`  
absorption 吸收；分摊；合并 s:y=X$&M  
absorption rate 吸收率；摊配率；分摊率 *a7&v3X  
ACB Finance Limited 亚洲商业财务有限公司 Svo gvn  
acceptable form of reciprocity 合理的互惠条件 u;Q'xuo3  
acceptable rate 适当利率；适当汇率 b;O|-2AR  
acceptance agreement 承兑协议 T.zUerbO  
acceptance for honour 参加承兑 %Ln7{w  
acceptor 承兑人；接受人；受票人 Y|=/*?o}  
acceptor for honour 参加承兑人 F? kW{,*  
accident insurance 意外保险 |8b*BnS
  
Accident Insurance Association of Hong Kong 香港意外保险公会 #eT{?_wM  
accident insurance scheme 意外保险计划 &Q[Y&vNn  
accident year basis 意外年度基准 dkC[
Jt  
accommodation 通融；贷款 Ncu\;K\N  
accommodation bill 通融票据；空头票据 0 ej!!WP  
accommodation party 汇票代发人 6XO%l0dC.  
account balance 帐户余额；帐户结余 YoKY&i6r}  
account book 帐簿 S/|'ggC  
account collected in advance 预收款项 qmcLG*^,  
account current book 往来帐簿 dM(}1%2  
account of after-acquired property 事后取得的财产报告 lk6*?EJ  
account of defaulter 拖欠帐目 .4
"9o%  
account payable 应付帐款 NGlX%j4j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 KF|<A@V  
account receivable 应收帐款 ]3C&l+m$ot  
account receivable report 应收帐款报表 X'Dg= |  
account statement 结单；帐单；会计财务报表 EF?@f{YY$n  
account title 帐户名称；会计科目 zM^ux!T=  
accountant's report 会计师报告 4w:_4qyb  
Accountant's Report Rules 会计师报告规则 7 Znr2I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \KmjA)(  
Accounting Arrangements 《会计安排》 eGS1% [  
accounting basis 会计基础 R)"Y40nW  
accounting by Official Receiver 破产管理署署长呈交的帐目 p-zWfXn!P  
Accounting Circular 《会计通告》 )IG
E2k|  
accounting class 会计类别 A|V |vT7cb  
accounting date 记帐日期；会计结算日期 hmOhXE[a&  
accounting for money 款项核算 t>h<XPJi  
Accounting Officer 会计主任 SR#X\AWM  
accounting period 会计报告期；会计期 N&!qur \  
accounting policy 会计政策；会计方针 $Blo`'  
accounting practice 会计惯例 3r?Bnf:  
accounting principle 会计准则 Oc;0*v[I  
accounting record 会计记录 n)w@\Uyc  
accounting report 会计报告 3 [lF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -<jb>8  
Accounting Society of China 中国会计学会 qh/q<  
accounting statement 会计报表 *K6 V$_{S  
accounting system 会计制度；会计系统 X 5LI  
accounting transaction 会计事项；帐务交易 z
./M^7v?  
accounting treatment 会计处理 ;6I{7[  
accounting year 会计年度  ] }XK  
accretion 增值；添加 0sq1SHI{  
accrual 应计项目；应累算数目 `J^J_s  
accrual basis 应计制；权责发生制 9KVeFl  
accrual basis accounting 应计制会计；权责发生制会计 O&=?,zLO[  
accrue 应累算；应计 )FM
/^  
accrued benefit 应累算利益 nKJJ7'$'3  
accrued charges 应计费用 N0GID-W!/~  
accrued cumulative preference share dividend 应累算的累积优先股股息 2P8JLT*Tj  
accrued expenses 应累算费用 lM C4j  
accrued interest payable 应付利息；应计未付利息 W xyQA:3s  
accrued interest receivable 应收利息；应计未收利息 ti)foam  
accrued right 累算权益 e*e}
X&|(g  
accruing profit 应累算的利润 2Av3.u8%u  
accumulated fiscal reserve 累积财政储备 Ud0%O  
accumulated profit 累积利润；滚存溢利 P.P3/,  
accumulated reserve 累积储备 '}*5ee](S  
accumulation of surplus income 累积收益盈余 rp.S4;=Q9  
acquired assets 既得资产 |lIkmW{  
acquisition 收购；购置；取得 ,8g~,tMr+  
acquisition cost 购置成本 XB-pOt
Vm  
acquisition expenses 购置费用 z

PU& }7  
acquisition of 100% interest 收购全部股权 A+3@N99HeH  
acquisition of control 取得控制权 [1'`KJ]  
acquisition of fixed assets 购置固定资产 x2.G1  
acquisition of shell “买壳” e =V
u;  
acquisition price 收购价 EVMhc"L  
act of God 天灾 ,b=&iDc  
acting partner 执事合伙人 S=^yJ6xJ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 p%CAicn  
active partner 积极参与的合伙人 $!Z6?+  
active trading 交投活跃 %O;"Z`I  
actual circulation 实际流通 iLn)Z0<\o  
actual cost 实际成本 b7{)B?n  
actual expenditure 实际开支；实际支出 ="RDcf/  
actual income 实际入息；实际收入；实际收益 OC9_EP\"  
actual market 现货市场 !SIGzj  
actual price 现货价；实际价格 |]~tX zY  
actual profit 实际利润 Gd`qZqx#  
actual quotation 实盘；实际价位；实际报价 )JTh=w4n|z  
actual year basis 按实际年度计算 nI%0u<=d  
actuals 实货 ;Br8\2=$  
actuarial investigation 精算调查 kssS,Ogf\_  
actuarial principle 精算原则 zv!%u=49  
actuarial report 精算师报告 :k075Zr/#D  
Actuarial Society of Hong Kong 香港精算学会 {Q?AIp6u|  
actuarial valuation 精算师估值 ;VM/Cxgep  
actuary 精算师 UXoaUW L  
ad referendum agreement 暂定协议；有待覆核的协定 a<FzHCw  
ad valorem duty 从价税；按值征税 T{bM/?g
 
ad valorem duty system 从价税制 @0?Mwy!  
ad valorem fee 从价费 |cJyP9}n  
ad valorem tariff 从价关税 [[QrGJr  
additional allowance 额外免税额 _wKFT>  
additional amount for unexpired risk 未过期风险的额外款额 [kgT"?w=  
additional assessable profit 补加应评税利润 Q <EFd   
additional assessment 补加评税 (F]f{8  
additional commitment 额外承担 /s(/6~D|  
additional commitment vote 额外承担拨款 ox] LlRK  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |uQJMf[L)  
additional dependent parent allowance 供养父母额外免税额 qr$=oCqa  
additional provision 额外拨款 Yva^JB  
additional stamp duty 附加印花税 (1%u`#5n-N  
additional tax 补加税罚款；补加税款 /sH3Rk.>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &@c=$+#C  
adjudged bankrupt 被裁定破产 ~N;.hU%l  
adjudicated bankrupt 裁定破产人 TS)p2#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]x?9lQ1&  
adjudication of bankruptcy 裁定破产；宣告破产 D|,d_W  
adjudication of insolvency 裁定无力偿还债务 V{@<Z8sW#  
adjusted actual 经调整的实数；调整后的实数 j/{F#auI  
adjusted current assets 经调整的流动资产；调整后的流动资产
{LbNKjn  
adjusted figure 经调整的数字；调整后的数额 fzRzkn:=  
adjusted liabilities 经调整的负债；调整后的负债 tQbDP!,A*=  
adjusted loss 经调整的亏损；调整后的亏损 ?C//UN;  
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 ||cG/I&,  
adjusted profit 经调整的利润；调整后的利润 P*T'R  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q1IN@Db}y  
adjusted value 经调整的价值；调整后的价值 6DD^h:*>  
adjustment 调整；修订；理算〔保险〕 2BBGJE  
adjustment centre 调剂中心 <g5Btwo%  
adjustment lag 调整过程的时间差距；调整时差 G6_Kid}"q  
adjustment mechanism 调整机制 ,<%Y.x%4z[  
adjustment of loss 亏损调整 `#A&v  
adjustment process 调整过程；调整程序 3zp)!QJi  
adjustment range 调整幅度 K!"[,=u_  
administered exchange rate 受管制汇率 b-ULoV  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 BbA>1#i5]  
administration expenses 行政费用 Cp&lS=  
administration fee 手续费；行政费 aAF:nyV~~0  
administration in bankruptcy 破产管理 F*
o{dLJ)  
administration order 遗产管理令 MQ5#6vJ  
administrator 管理人；遗产管理人 x"K<@mR5G  
administrator of the estate 遗产管理人 _\>?.gg$  
admission of debt 债项承认书 uO>$,
s  
admission of proof 接纳债权证明 C[gCwDwl  
advance 放贷款项；垫付款项；预支款项；预付款项 cPi 3UjY~  
advance account 暂支帐目；预付款帐户 XgP7 !  
advance compensation 预付补偿金 .6+j&{WNo!  
advance from shareholder 股东垫款 `+1+0
?9  
advance pending reimbursement 预支以待日后付还 9 bYoWw  
advanced economy 先进经济体系 IrjKI.PR  
advancement 预付；预付财产 K_bF)6"  
advances warrant 垫款令 ~;QO`I=0P  
advancing 贷出 'ADt<m_
$  
adverse balance 逆差 jn>3(GRGC$  
adverse exchange 逆汇 sbZ)z#Tr  
advertisement addressed to shareholders 在报章刊登的致股东通告 \/la`D  
advice for collection 托收通知书 `QXO+'j4  
advice of drawing 提款通知书；汇票通知书 
]8*g%  
advice of payment 付款通知 +'2Mj|d@p  
Advisory Committee [Securities and Futures Commission] YvHP]N{SA'  
谘询委员会〔证券及期货事务监察委员会〕 @zB{Ig  
Advisory Committee on Diversification 经济多元化谘询委员会 Cy4@\X%
W  
affidavit 誓章；遗产申报誓章 Dr$k6kZ}'U  
affidavit of no receipt 述明无收款的誓章 uDay||7^g  
affiliate 联号；联营公司；附属公司 t@QaxZIlt;  
affiliated company 附属公司；联号；联营公司 6E{HNPMb>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (Ybc~M)z  
affordability 负担能力 iKN~fGR
c  
African Development Bank [AfDB] 非洲开发银行 Ovv~
ymj  
after-acquired property 事后取得的财产 }|%dN*',  
after-hours dealing 市后交易 r@f8-!{s2h  
after-tax profit 税后盈利；税后利润；税后溢利 >y"W(  
agency agreement 代理协议 Jm0P~E[n  
agency expenses 代理机构的开支 9TBkVbq
V  
agency fee 代理费 RZ:Yu  
Agency Law 《代理法》 Bab`wfUve  
agent 代理人；承销人 WW\u}z.QJ  
agent of company 公司代理人 =LDzZ:' X  
agent's fee 代理人费；经纪费 g2JNa?z  
aggregate 总计；总数；总体数字 [U]U *x  
aggregate amount 总款额；总额 v{$X2z_$w  
aggregate assets and liabilities 总体资产与负债 /qed_w.p  
aggregate at constant price 按固定价格计算的总体数字 ;"-(QE?Mv  
aggregate demand 总需求 .C$S DhJ~  
aggregate gross position 总持仓量 F?\XhoJ3G  
aggregate limit 总限额 4Pe%*WTX  
aggregate of salaries tax 合计薪俸税 Ij` %'/J  
aggregate performance 总体表现；总体业绩 0#<q]M?hW  
aggregate supply 总体供应 'Xoif"  
aggregate surplus 总盈余 v{Al>v}}n  
aggregate total 整体总额 O $'#8  
aggregate value 总值；合计价值 ?>cx;"xF  
aggregated basis 合计基准 LdwWB `L  
aggregated net chargeable income 合计应课税入息实额 ri1D*CS  
aggregation 合并计算；合计；总和 zR6,?Tzg  
aggregation of incomes of husband and wife 夫妇入息合并计算 ('xIFi  
aggregation of property 财产的总和
x:\+{-  
agio 差价；贴水 ^.p({6H  
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》 ? [l[y$9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6X~.J4  
《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》 z85%2Apd  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment O`Er*-O  
《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》 :f G5?])  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment U<gMgA  
《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>ba  
agreement for a settlement 授产协议 4='Xhm  
agreement for assignment 转让协议 Gole7I  
agreement for sale 售卖协议；买卖协议 &l"/G%W  
agreement for sale and purchase 买卖协议 nICc}U?k  
agreement for the payment of interest 支付利息协议 B>rz<bPT  
agreement for the repayment of money 还款协议 r@ujE,D=k  
agreement of reinsurance 再保险协议 X0Zqx1  
Agricultural Bank of China 中国农业银行 U(P^-J<n1  
air passenger departure tax 飞机乘客离境税 FkY}6  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Xyy;BO:  
airport tax 机场税 i'OFun+-,  
alcohol duty 酒精税 px8988X  
alienation 让与；让渡；转让 1)pwR3(^Fz  
alimony 生活费；赡养费 r&oR|-2hRk  
All Ordinaries Index [AOI] 所有普通股指数 GK.^Gd  
all risks 全险；综合险 4~xKW2*`K  
All Sales Record for Stock Market 《股票市场成交报告》 k\BJs@-  
Allied Capital Resources Limited 新联财务有限公司 L[lX?g?Ob  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g"ha1<y<  
allocation letter 拨款信件 r*HbglB  
allocation of fund 分配款项；预留款项 dv-L!C  
allocation of profit 利润分配；溢利分配 M<^]Ywq*p  
allocation warrant 拨款令 DXBc 7J  
allotment 分配；配股 _QBN/KE9  
allotment notice 股份配售通知；配股通知 V 6I77z  
allotment of shares 股份分配 mivb}cKM  
allowable 可获宽免；免税的 rV84?75(Y  
allowable business loss 可扣除的营业亏损 <}
t~^E,  
allowable expenses 可扣税的支出 O42`Z9oK  
allowance 免税额；津贴；备抵；准备金 ">cLPXX  
allowance for debts 债项的免税额 "5 ;fuM1  
allowance for depreciation by wear and tear 耗损折旧免税额 w^z5O6   
allowance for funeral expenses 殡殓费的免税额 ,`PC^`0c}o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3.+TM]RYN  
allowance for repairs and outgoings 修葺及支出方面的免税额 U{i xok  
allowance to debtor 给债务人的津贴 })W9=xO~  
alteration of capital 资本更改 <|Srbs+  
alternate trustee 候补受托人 7]W6\Z  
amalgamation 合并 (rqc_ZU5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7OAM  
ambit of charges 征税范围；收费范围 'L?e)u.  
amended valuation 经修订的估值 0t*e#,y  
American Commodities Exchange 美国商品交易所 \c}_!.xj"  
American Express Bank Limited 美国运通银行 N8x[8Rp  
American Stock Exchange 美国证券交易所 <}75Xo  
amortization 摊销 Ha~F&H|"O  
amount due from banks 存放银行同业的款项 _D~l2M  
amount due from banks abroad 存放海外银行同业的款项 ~MWI-oK  
amount due from holding companies 控股公司欠款 g>G+?PY  
amount due from local banks 存放本港银行同业的款项 m}A|W[p<  
amount due to banks 银行同业的存款 TOapq9B]  
amount due to banks abroad 海外银行同业的存款 -p.c8B  
amount due to holding companies 控股公司存款 ypU-/}Cf,  
amount due to local banks 本港银行同业的存款 dUN{@a\R0  
amount due to outport banks 外埠银行同业的存款 ' ` _TFTO  
amount for note issue 发行纸币的款额 (xpt_]Q!H  
amount of bond 担保契据的款额 J^<Gi/:*^  
amount of consideration 代价款额 Drm#z05i[g  
amount of contribution 供款数额 /]j^a:#"6t  
amount of indebtedness 负债款额 ~,ZU+  
amount of principal of the loan 贷款本金额 P.bxq50  
amount of rates chargeable 应征差饷数额 r$[`A_  
amount of share capital 股本额 e}dGK=`  
amount of sums assured 承保款额 ,w`g+ 9v  
amount of variation 变动幅度 i>z_6Gax*[  
amount of vote 拨款数额 m)AF9#aT2  
amount payable 应付款额 F>Pr`T?>  
amount receivable 应收款额 OfG/7pw5%B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SR%k|YT  
analysis 分析 riR(CJ}Ff  
ancillary risk 附属风险 LMKhtOZ?  
annual account 周年帐目；周年帐目报表；年度决算；年结 RW~!)^  
annual accounting date 年结日期 yY[9\!  
annual allowance 每年免税额；年积金；年度津贴；年津 q QcQnd2K  
annual balance 年度余额 Fn>KdoByN  
annual disposable income 每年可动用收入 )<Fq}Q86  
annual estimates 周年预算 4)"S/u  
annual fee 年费 Zd5Jz+f  
annual general meeting 周年大会 'tT
Uro1~  
annual growth rate 年增率；每年增长率 ~c,CngeL0  
annual long-term supplement 长期个案每年补助金 -pmb-#`M  
annual pensionable emolument 可供计算退休金的年薪 Gj_7wP$  
annual report 年报 m)
7Ql!l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vB74r]'F  
annual return 周年报表；周年申报表；每年报税表格 !3F3E8%  
Annual Return Rules 《周年报表规则》 Su/8P[q_  
annual review of consumer prices 每年消费物价回顾 {W+IUvn  
annual roll-forward basis 逐年延展方式 6VUs:iO1j5  
annual salary 年薪 KH$|
wv  
annual statement 年度报表；年度决算表 IG+g7kDCY  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 JBhM*-t(M1  
annuitant 年金受益人 mT:NC'b<9  
annuity 年金 vtq$@#?~ b  
annuity contract 年金合约 xU/7}='T  
annuity on human life 人寿年金 kEgpF{"%n  
antecedent debt 先前的债项 clG@]<a`_  
ante-dated cheque 倒填日期支票 pf
Be24q  
anticipated expenditure 预期开支 rjffpU  
anticipated net profit 预期纯利 nw4I<Q  
anticipated revenue 预期收入 CvHE7H|-{  
anti-inflation measure 反通货膨胀措施 fmq''1u  
anti-inflationary stance 反通货膨胀立场 )J*M{Gm6i  
apparent deficit 表面赤字 dI%?uk  
apparent financial solvency 表面偿债能力 <
Y]e  
apparent partner 表面合伙人 "uli~ {IU  
application for personal assessment 个人入息课税申请书 xi51,y+(5  
application of fund 资金应用 y'aK92pF:  
application to release as liquidator and to destruct the books of accounts and documents cX!C/`ew>  
申请免除清盘人职务及毁灭帐簿与文件 WNY:HH  
appointed actuary 委任精算师 NnH]c+   
appointed auditor 委任核数师；委任审计师 "1YwV~M5  
appointed trustee 委任的受托人 >?Duz+W)  
appointer 委任人 1:JwqbZKJ  
apportioned pro rata 按比例分摊 [#=IKsO'R6  
apportionment 分配；分摊 ZDG~tCh=@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l`uI K.  
apportionment formula 分摊方程式 7fI2b,~  
apportionment of estate duty 遗产税的分摊 7nm'v'\u+V  
appraisal 估价；评估 ,,SV@y;  
appreciable growth 可观增长 hK,a8%KnFA  
appreciable impact 显着影响 H;R~d%!b  
appreciable increase 可观增长 6hMKAk  
appreciation 增值；升值 #f [}a  
appreciation against other currencies 相对其他货币升值 t"zi'9$t  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4O{G^;  
appreciation tax 增值税 !&xci})7a  
appropriation 拨款；拨用；拨付 zauDwV=  
appropriation account 拨款帐目 6P3h955c  
Appropriation Bill 拨款法案 I8a3:)  
appropriation-in-aid system 补助拨款办法 lEg
jv,  
approved assets 核准资产 h@E7wp1'~  
approved basket stock 认可一篮子证券 c/F
gx/hr  
approved budget 核准预算 ;L,i">_%u[  
approved charitable donation 认可慈善捐款 Xp] jF^5  
approved charitable institution 认可慈善机构 j7U&a}(  
approved currency 核准货币；认可货币 1fvN[  
approved estimates 核准预算 PB *v45  
approved estimates of expenditure 核准开支预算 []v$QR&u#v  
approved overseas insurer 核准海外保险人 )s,LFIy<A  
approved overseas trust company 核准海外信托公司 Gx %=&O  
approved pooled investment fund 核准汇集投资基金 RL:B.Lv/W  
approved provident fund scheme 认可公积金计划 3.@LAF  
approved provision 核准拨款 $ay!'MK0d  
approved redeemable share 核准可赎回股份 oYdE s&qq  
approved regional stock 认可地区性证券 43x2BW&&  
approved retirement scheme 认可退休金计划 Lb)rloca  
approved subordinated loan 核准附属贷款 w3ATsIw  
arbitrage 套戥；套汇；套利 m.p$f$A_  
arbitrageur 套戥者；套汇者 (i L*1f   
arbitrary amount 临时款项 ufCpX>lNF  
arrangement 措施；安排；协定 Vpne-PW  
arrears 欠款 !zvjgDlZv  
arrears of pay 欠付薪酬 S)g:+P  
arrears of revenue 逾期未收税款；逾期未收的帐项 a2Nxpxho  
articles of association 组织章程；组织细则；组织章程细则 O/|))H?C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m~ 5"q%;  
ascertainment of profit 确定利润 &8w# 4*W  
"Asia Clear" “亚洲结算系统” O2\(:tvw  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Y/
6>OD  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~+j2a3rv-{  
Asian Development Fund [ADF] 亚洲发展基金 9Vqy<7i1  
Asian dollar bond 亚洲美元债券 5[g\.yi2_]  
Asian dollar market 亚洲美元市场 ^GAJ9AF@(  
Asian dollar rate 亚洲美元利率 0 zK{)HZ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 e@qH!.g)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )l$}plT4  
asked price 沽盘；喊价；索价；卖方报价 x&*f5Y9hCi  
assessable income 应评税入息 zBlv?JwG  
assessable loss 应评税亏损 ^~I@]5Pq  
assessable profit 应评税利润 9Q^cE\j  
assessable value 应评税值 2mnAL#  
assessed profit 估定利润 Nf^<pT[*  
assessed value 经评估价值 WB?HY?[r  
assessment 评税；评定；估价；评税单 |4g0@}nr+W  
assessment number 评税编号；估价编号 mM72>1~L*  
assessment of additional tax 补加税评税 xI1{Wo*2C}  
assessment of performance 业绩评估；实绩评价 GLyPgZ`|  
Assessor 评税主任
MW6z&+Z  
asset price bubbles 资产价格泡沫 2?GMKd)  
asset-backed securities 具资产保证的证券 njf\fw_  
assets accretion 资产增值 Vn4wk>b}$2  
assets and liabilities 资产与负债 |bz%SB  
assets betterment statement 资产递增表；资产改进表 #kASy 2t  
assets lending 实物放款；有抵押贷款 ,bXZ<RY$  
assets of the company passing on the death 死者去世时转移的公司资产 C=V2Y_j  
assets pledged as security for liabilities 用作负债抵押的资产 1Vdi5;dn  
assets portfolio 资产投资组合 F'b%D  
assets price 资产价格 ,#UZp\zZ*  
assets quality 资产质素 Jr( =Y@Z'  
assets realization 资产变现 4[@YF@_=M  
assets refinancing arrangement 资产再集资安排 t|eH'"N%o  
assets securitization 资产证券化 $GFR7YC 7  
assets situated outside Hong Kong 在香港以外地方的资产 Z.Yq)\it  
assets stripping 削减资产；拆卖资产 k1q/L|')  
assets value 资产值 gr SF}y!3  
assignee 承让人 GM0
Q@`d  
assignment 转让；转让书；转让契 J _;H  
assignment of interest 权益转让 .Zczya  
assignment of letters patent and trade mark 专利证书及商标转让 RC/ 3\'  
assignment of property 物业转让；物业转让书 4_kN';a4Q  
assignment right 转让权 tLWw<)t  
assignor 转让人 Bj1%}B  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 R ,qQC<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ];LFv5"  
associate member 附属会员 0mujf  
associated body corporate 相联法人团体 /@k#tdj  
associated company 相联公司；联属公司 M&j|5UH%.  
associated corporation 相联法团 <mE`<-$  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] X n$ZA-  
公认会计师公会〔英国〕 R,G*]/r`  
Association of Futures Exchange Brokers 香港期货经纪协会 :R,M Y"(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ha`N  
association of underwriters 承保人组织 nf/?7~3?[  
assumption of control 接管 }I&.xzJ  
assurance 担保；保险；转易；转易书 ZrTB%  
assurance of interest 权益的转易 X+aQ 7^"s  
at 19XX price 按一九ＸＸ年价格计算 = 'NV3by  
at a discount 按赔价计算；按贴水价格计算；打折扣 hr}f5Z)^v  
at a premium 按溢价计算；按升水价格计算 &7f8\TG|  
at call 通知付款；按通知 80*hi)ux[  
at constant market price 按固定市价计算 b&+zAt.  
at constant price 按固定价格计算 \~l_w ,Poo  
at cost 按成本计算 `SFeln{1B  
at current market price 按当时市价计算；按现时市价计算 <ToBVGX  
at current price 按当时价格计算；按现时价格计算 t\K (zE  
at factor cost 按要素成本计算；按生产要素成本计算 PlGif)  
at money-of-the-day price 按付款当日价格计算  /ooGyF  
at or better 按指定或较佳价位〔买卖指令〕 4u6 FvN  
at par 按面值计算；平价 \;)g<
TwL  
at sight 见票即付 k0e}`#t  
at the close 按收市盘 %hsCB .r>|  
at the opening 按开市盘 i]%f94  
attestation 见证；见证条款 =Z  
at-the-money option 平价期权 V ql4*OJW  
attorney 受权人；受托代表人 qT@h/Y  
attornment 新拥有人承认书 |nZ^RCHog  
attributable profit 可归属利润 aDKb78 1d  
attributable share value 可归属股份价值 </{Zb.  
Auckland Stock Exchange 奥克兰证券交易所 cjEqN8  
auction 拍卖 $V(]z`b&  
auctioneer 拍卖商 TU0-L35P1  
audit 审计；核数 2K91E}  
Audit Commission 审计署 #[#evlr=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] jW\:+Taq  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ;7lON-@BI  
audit review 帐目审查 6P1s*u  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^-_*@e*JE  
audited account 审计帐目；经审计的帐目 1.cP3kl  
audited annual account 经审计的周年帐目 )x|;%.8FX7  
audited balance sheet 经审计的资产负债表 -`~qmRpqY  
auditor 核数师；核数主任；审计师 Cg): Q8  
auditor's certificate 核数师证明书；审计师证明书 Af;Pl|Zh[  
auditor's report 核数师报告；审计师报告 L/"};VI  
Aussie bond 澳元债券 /l*v *tl  
austerity budget 紧缩预算 ^HSxE  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @.e X8~3=  
Australia All Ordinaries Index 澳洲所有普通股票指数 >ou=}/<  
Australian Dollar [AUD] 澳元 ?{S>%P A_B  
Australian Options Market 澳大利亚期权市场 HY)xT$/J  
Australian Securities Commission 澳洲证券事务监察委员会 <:v+<)K  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ! I@w3`  
Australian Stock Exchange 澳大利亚证券交易所 &:&89<C'  
Austrian Schilling [ATS] 奥地利先令 ?bB>}:~j)  
authentication 认证；鉴证 *p}mn
#ru-  
authority to purchase 委托购买证；委购书 gF{ehU%  
authorization 认可；核准；授权；授权书 v|%41xOsr  
authorization by direction 指示授权 qH}8TC  
authorization by instruction 指令授权 lGd'_~'=  
authorization by warrant 令状授权 1MLL  
authorization of unit trust 单位信托的认可 D~6[C:m  
authorized agent 指定代理人 %e E^Y<@g  
authorized capital 法定资本 (F4e}hr&  
authorized clerk 出市员 xnY?<?J"!  
authorized dealer 认可交易商 $Z@*!B^  
authorized financial institution 认可财务机构 ?G,4N<]Nu  
authorized fund 认可基金 >!=@TK(~  
authorized fund house 获授权的基金公司；认可基金公司 c@t?R$c  
authorized institution 认可机构 Ga7E}y%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >|QH I d8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ] 3{t}qY$A  
authorized insurer 获授权保险人；获认可承保人 Sa= tiOv  
authorized investment 特准投资项目 kamQZzPe  
authorized person 获授权人 !=dz^f.{  
authorized representative 获授权代表 G?W:O{n3  
authorized share capital 法定股本 Rd#R}yA  
automated quotation system 自动报价系统 Y!<m8\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W{}$c`,R  
自动交易系统〔香港期货交易所有限公司〕 P1eSx#3bR  
automatic adjustment mechanism 自动调整机制 9F/I",EA  
automatic adjustment system 自动调整系统 u\*9\
G  
Automatic Clearing House 自动票据交换所 4[gmA  
automatic exchange rates accumulation system 自动化汇率累集系统 QL/KY G  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 A[Mke  
automatic teller machine [ATM] 自动柜员机 Pd91<L  
autopay 自动转帐 z#tIa  
available assets 可用资产 / FcRp,"  
available fiscal reserve 现存财政储备 9{u8fDm!  
available profit 可用利润 {*yvvb  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0JlNUO5Nt  
average 平均；平均数；海损 3(BL  
average basic salary 平均基本薪金 X0
.H(p#s  
average consumer expenditure 平均消费开支；一般消费开支 /Q1*Vh4  
average cost 平均成本 5)#j}`6  
average cost of land production 增辟土地平均成本 %B%_[<B  
average daily turnover 平均每日成交额 46:<[0Psl/  
average daily wage rate 平均每日工资率 uH[WlZ4  
average expenditure pattern 平均开支模式 aCG rS{  
average growth rate 平均增长率 +4?Lwp'q  
average net fixed assets 固定资产平均净值 {iD/0q  
average of relatives 相对价格平均数 <]
rayUyaf  
average price 平均价格 l/N<'T_G  
average propensity to consume 平均消费倾向；一般消费倾向 ZJ/528Ju  
average propensity to save 平均储蓄倾向；一般储蓄倾向 J>Ar(p  
average rate 平均率 LDt6<D8,Q  
average revenue 平均收入；平均收益 $plk>Khg  
average stock 平均库存；平均存货 B7%,D}  
average yearly rent 平均年租 FuHBzBoM=  
avoidance of double taxation 避免双重课税 %ih\|jRt  
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 ]\39#  
EG{+Sz  
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