一些有用的会计术语(也不知道发的地方对不对)A

A: Hkzx(yTi  
A share Ａ股；甲类股份 _MxKfah'  
abatement of tax 减税；减扣免税额 R?5v//[  
ABN AMRO Bank N.V. 荷兰银行 `/RcE.5n\@  
above-the-line expenditure 线上项目支出；经常预算支出 F~;UD<<"H  
above-the-line receipt 线上项目收入；经常预算收入 ":W$$w<  
ABSA Asia Limited 南非联合亚洲有限公司 x.kIzI5  
absolute change 绝对数值变更 PQvpJFpb~h  
absolute expenditure 实际开支 SbK6o:[  
absolute guideline figure 绝对准则数字 JxmFUheLt  
absolute interest 绝对权益 "(+p1  
absolute order of discharge 绝对破产解除令 IrMxdF~c  
absolute profit margin 绝对利润幅度 D*}_

L   
absolute value 实值；绝对值 mTgsvC  
absolutely vested interest 绝对既得权益 05s{Z.aK  
absorbed cost 已吸收成本；已分摊成本 w
itx_r  
absorption 吸收；分摊；合并 Lpv,6#m`)  
absorption rate 吸收率；摊配率；分摊率 ^t}8E2mq  
ACB Finance Limited 亚洲商业财务有限公司 S'}pUGDO  
acceptable form of reciprocity 合理的互惠条件 RH~I/4e  
acceptable rate 适当利率；适当汇率 y#v<V1b]  
acceptance agreement 承兑协议 t~_bquGk  
acceptance for honour 参加承兑 h[i@c`3/2  
acceptor 承兑人；接受人；受票人 12LGWhDp  
acceptor for honour 参加承兑人 OOZxs?pR  
accident insurance 意外保险 s_#6^_  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,~*pPhQ8m  
accident insurance scheme 意外保险计划 0dCg/wJx  
accident year basis 意外年度基准 p-f"4vH  
accommodation 通融；贷款 *o6hDhg  
accommodation bill 通融票据；空头票据 `EWQ>m+  
accommodation party 汇票代发人 BFvRU5&Sz  
account balance 帐户余额；帐户结余 %_. fEFy07  
account book 帐簿 @FaK/lKK  
account collected in advance 预收款项 s6(bTO.  
account current book 往来帐簿 `G "&IQ8.  
account of after-acquired property 事后取得的财产报告 AQjf\i  
account of defaulter 拖欠帐目 wu~?P`  
account payable 应付帐款 _"h1#E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ICD;a  
account receivable 应收帐款 $SfYO!n7Q  
account receivable report 应收帐款报表 /pQUu(~h_  
account statement 结单；帐单；会计财务报表 uWjEyxPv{  
account title 帐户名称；会计科目 XOT|:  
accountant's report 会计师报告 t{Wu5<F:  
Accountant's Report Rules 会计师报告规则 )NmYgd~%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 K;lxPM]  
Accounting Arrangements 《会计安排》 f^|r*@o  
accounting basis 会计基础 $0&<Jx  
accounting by Official Receiver 破产管理署署长呈交的帐目 xz3|m _)  
Accounting Circular 《会计通告》 H:]'r5sw  
accounting class 会计类别 iyTKy+3A  
accounting date 记帐日期；会计结算日期 'cPE7uNT  
accounting for money 款项核算 @M!nAQ8hY  
Accounting Officer 会计主任 @&f~#Xe  
accounting period 会计报告期；会计期 ukc<yc].+?  
accounting policy 会计政策；会计方针 Jxsch\  
accounting practice 会计惯例 |Ng}ZLBM  
accounting principle 会计准则 89P'WFOFK  
accounting record 会计记录 kzmw1*J  
accounting report 会计报告 tJII-\3"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J0FJ@@  
Accounting Society of China 中国会计学会 L XHDX  
accounting statement 会计报表 :!L>_ f  
accounting system 会计制度；会计系统 7bYN  
accounting transaction 会计事项；帐务交易 ZmAo9>'Kg  
accounting treatment 会计处理 @n^2UJ  
accounting year 会计年度 q{uv?{I  
accretion 增值；添加 !`0 El',gY  
accrual 应计项目；应累算数目 9w.ZXd  
accrual basis 应计制；权责发生制 Q?V'3ZZF!  
accrual basis accounting 应计制会计；权责发生制会计 tqXCj}mR  
accrue 应累算；应计 l#&\,T  
accrued benefit 应累算利益 |-`-zo4z  
accrued charges 应计费用 E_-
g<Cw  
accrued cumulative preference share dividend 应累算的累积优先股股息 #k|f%!-Vo  
accrued expenses 应累算费用 irF+(&q]jh  
accrued interest payable 应付利息；应计未付利息 FZ5 Ad&".@  
accrued interest receivable 应收利息；应计未收利息 Jvr`9<`  
accrued right 累算权益 En{< OMg  
accruing profit 应累算的利润 5 51p* B2  
accumulated fiscal reserve 累积财政储备 ImsyyeY]  
accumulated profit 累积利润；滚存溢利 ypWhH  
accumulated reserve 累积储备 wxE'h~+  
accumulation of surplus income 累积收益盈余 NX8. \Pf#  
acquired assets 既得资产 _18Aek  
acquisition 收购；购置；取得 A7R
[~  
acquisition cost 购置成本 {sF;R.P&r  
acquisition expenses 购置费用 ODKHI\U  
acquisition of 100% interest 收购全部股权 p9[gG\  
acquisition of control 取得控制权 !@[@&.  
acquisition of fixed assets 购置固定资产 e'2w-^7  
acquisition of shell “买壳” *T2kxN,Ik  
acquisition price 收购价 09J,!NN  
act of God 天灾 t/J|<Ooj?  
acting partner 执事合伙人 O{Y*a )"  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o#hFK'&~  
active partner 积极参与的合伙人 j
>A=Wa7  
active trading 交投活跃 |Ge!;v  
actual circulation 实际流通 @me ( pnD  
actual cost 实际成本 B8>3GZi  
actual expenditure 实际开支；实际支出 bKQ_{cR  
actual income 实际入息；实际收入；实际收益 BHpj_LB-P  
actual market 现货市场 7_`_iymR  
actual price 现货价；实际价格 >6gduD!6I  
actual profit 实际利润 V-ONC
  
actual quotation 实盘；实际价位；实际报价 ;^ff35EE8  
actual year basis 按实际年度计算 $GQ{Ai:VwF  
actuals 实货 />O.U?  
actuarial investigation 精算调查 o3Z<tI8-V  
actuarial principle 精算原则 AQD`cG  
actuarial report 精算师报告
%afz{a5  
Actuarial Society of Hong Kong 香港精算学会 )j}v3@EM5  
actuarial valuation 精算师估值 -IS$1  
actuary 精算师 ZM_-g4[H  
ad referendum agreement 暂定协议；有待覆核的协定 FDTC?Ii O  
ad valorem duty 从价税；按值征税 $k^& X `  
ad valorem duty system 从价税制 ?OC&=}  
ad valorem fee 从价费 d RHw]!.  
ad valorem tariff 从价关税 mw*KLMo42  
additional allowance 额外免税额 8gW$\  
additional amount for unexpired risk 未过期风险的额外款额 JfzfxfM  
additional assessable profit 补加应评税利润 $KPf[JvQ  
additional assessment 补加评税 +r$VrNVs  
additional commitment 额外承担 /
2Bf6  
additional commitment vote 额外承担拨款 22R ,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >'v{o{k|C  
additional dependent parent allowance 供养父母额外免税额 Rts.jm>[  
additional provision 额外拨款 p~z\&&0U0  
additional stamp duty 附加印花税 B~`:?f9ny5  
additional tax 补加税罚款；补加税款 -# /'^O+%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 : 2A\X' @  
adjudged bankrupt 被裁定破产 ~vKDB$2  
adjudicated bankrupt 裁定破产人 m6o o-muAr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;-VXp80J  
adjudication of bankruptcy 裁定破产；宣告破产 xG|lmYt76  
adjudication of insolvency 裁定无力偿还债务 gW^0A)5  
adjusted actual 经调整的实数；调整后的实数 OySn[4`(i  
adjusted current assets 经调整的流动资产；调整后的流动资产 e?<$H\  
adjusted figure 经调整的数字；调整后的数额 &XB1=b5  
adjusted liabilities 经调整的负债；调整后的负债 OQ+kOE&  
adjusted loss 经调整的亏损；调整后的亏损 lh-zE5;  
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 nQ;M@k&9eV  
adjusted profit 经调整的利润；调整后的利润 ZmS ]4WM<  
adjusted surplus 经调整的盈余额；调整后的盈余额 R:U!HE8j  
adjusted value 经调整的价值；调整后的价值 U/jCM?~  
adjustment 调整；修订；理算〔保险〕 JnS@}m  
adjustment centre 调剂中心 {;3a^K  
adjustment lag 调整过程的时间差距；调整时差 ; Z2  
adjustment mechanism 调整机制 ;eC8| Xz  
adjustment of loss 亏损调整 ,EH^3ODD  
adjustment process 调整过程；调整程序 /U=?D(>x  
adjustment range 调整幅度 6JD~G\$  
administered exchange rate 受管制汇率 7@Xi
*Azd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 gFnJDR  
administration expenses 行政费用 "LM[WcDX  
administration fee 手续费；行政费 ,yTT,)@<  
administration in bankruptcy 破产管理 v(l:N@L  
administration order 遗产管理令 j9|1G-CM  
administrator 管理人；遗产管理人 J )UCy;Y  
administrator of the estate 遗产管理人 Bs\&'=l  
admission of debt 债项承认书 e
\! ic  
admission of proof 接纳债权证明 b"eG8  
advance 放贷款项；垫付款项；预支款项；预付款项 !wIrI/
P7#  
advance account 暂支帐目；预付款帐户 .F@ 2C  
advance compensation 预付补偿金 B1va]=([)W  
advance from shareholder 股东垫款 s\.\z[1  
advance pending reimbursement 预支以待日后付还 ^\w!D{Y7Q  
advanced economy 先进经济体系 ye`-U?7.  
advancement 预付；预付财产 ^"+Vx9H"{  
advances warrant 垫款令 /e7BW0$1  
advancing 贷出 7w?N-Q$y  
adverse balance 逆差 G],W{<Pe  
adverse exchange 逆汇 |t_SN,)dd  
advertisement addressed to shareholders 在报章刊登的致股东通告 m5lTf
 
advice for collection 托收通知书 P"r7m  
advice of drawing 提款通知书；汇票通知书 AizLzR$OG  
advice of payment 付款通知 5)
i+
x-  
Advisory Committee [Securities and Futures Commission] qTV.DCP  
谘询委员会〔证券及期货事务监察委员会〕 QoS]QY'bZ  
Advisory Committee on Diversification 经济多元化谘询委员会 zRgl`zREr  
affidavit 誓章；遗产申报誓章 Z(BZGO<  
affidavit of no receipt 述明无收款的誓章 aA-
s{af  
affiliate 联号；联营公司；附属公司 AX6l=jFZx  
affiliated company 附属公司；联号；联营公司 BCt>P?,UO  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -fDW>]_  
affordability 负担能力 <,Fj}T-  
African Development Bank [AfDB] 非洲开发银行 /;`-[  
after-acquired property 事后取得的财产 QVe<Z A8N;  
after-hours dealing 市后交易 d>Ky(wS  
after-tax profit 税后盈利；税后利润；税后溢利 B+[L/C}=;  
agency agreement 代理协议 +,J!xy+~,  
agency expenses 代理机构的开支 9%DLdc\z;  
agency fee 代理费 *u!l"0'\  
Agency Law 《代理法》 j!K{1s[.y  
agent 代理人；承销人 EB8<!c ?  
agent of company 公司代理人 $;j{?dvm.  
agent's fee 代理人费；经纪费 TTo5"r9I8  
aggregate 总计；总数；总体数字 [ip}f4K  
aggregate amount 总款额；总额 TeH_DVxj  
aggregate assets and liabilities 总体资产与负债 6eW9+5oL  
aggregate at constant price 按固定价格计算的总体数字 Z"E2ZSa0  
aggregate demand 总需求 c@{M),C~E  
aggregate gross position 总持仓量 C0;:")6~  
aggregate limit 总限额 \+)AQ!E  
aggregate of salaries tax 合计薪俸税 =]P|!$!}0  
aggregate performance 总体表现；总体业绩 qK
NHhXi  
aggregate supply 总体供应 S=3H.D!f  
aggregate surplus 总盈余 ._(5; PB"  
aggregate total 整体总额 "*N]Y^6/A  
aggregate value 总值；合计价值 6QNO#!;  
aggregated basis 合计基准 sLW e \o  
aggregated net chargeable income 合计应课税入息实额 _q`f5*Z[  
aggregation 合并计算；合计；总和 >H,PST  
aggregation of incomes of husband and wife 夫妇入息合并计算 *[tLwl.  
aggregation of property 财产的总和 e4-7&8N+  
agio 差价；贴水 @"0n8y  
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》 D"X`qF6U7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment e.]k4K  
《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》 :YNXS;>)!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =8EGB\P  
《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》 .p-T >  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [W=6NAd  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >/y+;<MZ  
agreement for a settlement 授产协议 La\|Bwx  
agreement for assignment 转让协议 DpQ:U5j  
agreement for sale 售卖协议；买卖协议 [wcp2g3Px  
agreement for sale and purchase 买卖协议 ;D}E/'=  
agreement for the payment of interest 支付利息协议 w>&g'  
agreement for the repayment of money 还款协议 RNb"O{3  
agreement of reinsurance 再保险协议 PRN%4G  
Agricultural Bank of China 中国农业银行 e# KP3Lp  
air passenger departure tax 飞机乘客离境税 !Z%pdqo`.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 47^
7S=  
airport tax 机场税 >{=~''d,w  
alcohol duty 酒精税 P;ovPyoO  
alienation 让与；让渡；转让 ykNPKzW:  
alimony 生活费；赡养费 @vvGhJ1m`  
All Ordinaries Index [AOI] 所有普通股指数 8C<%Y7)/  
all risks 全险；综合险 <Y^)/ s  
All Sales Record for Stock Market 《股票市场成交报告》 o<7'(Pz  
Allied Capital Resources Limited 新联财务有限公司 d?4-"9Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 A'T: \Wl  
allocation letter 拨款信件 en29<#8TO  
allocation of fund 分配款项；预留款项 {r1}ACw{  
allocation of profit 利润分配；溢利分配 UKf0cU  
allocation warrant 拨款令 ?xtP\~  
allotment 分配；配股 xU'% 6/G  
allotment notice 股份配售通知；配股通知 7DIFJJE'  
allotment of shares 股份分配 Mgg m~|9)  
allowable 可获宽免；免税的 ^qV6k
hg  
allowable business loss 可扣除的营业亏损 S3?U-R^`  
allowable expenses 可扣税的支出 9/6=[)  
allowance 免税额；津贴；备抵；准备金 I=&Kn
@^  
allowance for debts 债项的免税额 9l}G{u9a  
allowance for depreciation by wear and tear 耗损折旧免税额 nrCr9#  
allowance for funeral expenses 殡殓费的免税额 YbuS[l8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F^X:5g~K  
allowance for repairs and outgoings 修葺及支出方面的免税额 {GS$7n  
allowance to debtor 给债务人的津贴 P]`m5 N  
alteration of capital 资本更改  +D|E8sz8  
alternate trustee 候补受托人 -h{|u{t  
amalgamation 合并 >:f&@vwm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jU=n\o=?  
ambit of charges 征税范围；收费范围 aaFt=7(K  
amended valuation 经修订的估值 $Zf]1?|xa  
American Commodities Exchange 美国商品交易所 @fI2ZWN|  
American Express Bank Limited 美国运通银行 QP!0I01  
American Stock Exchange 美国证券交易所 >np
Fg@A  
amortization 摊销 '))=y@M  
amount due from banks 存放银行同业的款项 zN,2 (v"  
amount due from banks abroad 存放海外银行同业的款项 ~A-D>.ZH  
amount due from holding companies 控股公司欠款 fnn/akGKI  
amount due from local banks 存放本港银行同业的款项 ;g_<i_*x#  
amount due to banks 银行同业的存款 7SjWofv  
amount due to banks abroad 海外银行同业的存款 ![{0Yw D  
amount due to holding companies 控股公司存款 S"Drg m.  
amount due to local banks 本港银行同业的存款 Io7o*::6iw  
amount due to outport banks 外埠银行同业的存款 iU?xw@WR  
amount for note issue 发行纸币的款额 v)rQ4 wD:  
amount of bond 担保契据的款额 fi';Mb3B3  
amount of consideration 代价款额 48n7<M;I  
amount of contribution 供款数额 N6%M+R/Q  
amount of indebtedness 负债款额 0-Vx!(  
amount of principal of the loan 贷款本金额 !Bn,f2  
amount of rates chargeable 应征差饷数额 y/!jC]!+c  
amount of share capital 股本额 }Z8DVTpX}  
amount of sums assured 承保款额 GA2kg7  
amount of variation 变动幅度 H]VoXJ\*  
amount of vote 拨款数额 0Y9fK? (  
amount payable 应付款额 _#TbOfu  
amount receivable 应收款额 d2Ox:| <)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aYcc2N%C  
analysis 分析 &``nYI g/  
ancillary risk 附属风险 T#-U\C~o  
annual account 周年帐目；周年帐目报表；年度决算；年结 E<L6/rG  
annual accounting date 年结日期 3}2a3)  
annual allowance 每年免税额；年积金；年度津贴；年津 `8G {-_  
annual balance 年度余额 9Vtn62+  
annual disposable income 每年可动用收入 XJZS}Z7h  
annual estimates 周年预算 Ys@G0}\3G  
annual fee 年费 K1m'20U  
annual general meeting 周年大会 _BBs{47{E  
annual growth rate 年增率；每年增长率 31~Rs?~f(  
annual long-term supplement 长期个案每年补助金 &E`=pe/e  
annual pensionable emolument 可供计算退休金的年薪 287)\FU;3  
annual report 年报 4pZ=CB+j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l]z=0  
annual return 周年报表；周年申报表；每年报税表格 R![4|
FR  
Annual Return Rules 《周年报表规则》 >2dF^cDE-3  
annual review of consumer prices 每年消费物价回顾 ==Bxv:6  
annual roll-forward basis 逐年延展方式 ,_RPy2N  
annual salary 年薪 Vv3:x1S  
annual statement 年度报表；年度决算表 =;y(b~  
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 xaW9Sj0ZM  
annuitant 年金受益人 X"O^4MnvI  
annuity 年金 Q7XlFjzcm  
annuity contract 年金合约 {V5eHn9/Q'  
annuity on human life 人寿年金 5FwVR3,  
antecedent debt 先前的债项 FP9FE `x  
ante-dated cheque 倒填日期支票 >IE`, fe  
anticipated expenditure 预期开支 do=s=&T  
anticipated net profit 预期纯利 HiTj-O  
anticipated revenue 预期收入 ^6FU]  
anti-inflation measure 反通货膨胀措施 wUcp_)aE|  
anti-inflationary stance 反通货膨胀立场 F]
6$4o[  
apparent deficit 表面赤字 y rmi:=N(  
apparent financial solvency 表面偿债能力 b]@@
x;v$@  
apparent partner 表面合伙人 ]6z ; M;F`  
application for personal assessment 个人入息课税申请书 ~oE@y6Q  
application of fund 资金应用 ?$0t @E  
application to release as liquidator and to destruct the books of accounts and documents 8 ;o*c6+  
申请免除清盘人职务及毁灭帐簿与文件 j2Uu8.8d  
appointed actuary 委任精算师 ;'4HR+E"  
appointed auditor 委任核数师；委任审计师 ~<q^4w.=7C  
appointed trustee 委任的受托人 d^ZrI\AJ  
appointer 委任人 = `oGH  
apportioned pro rata 按比例分摊 <F<jx"/)  
apportionment 分配；分摊 IhPX/P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QT7PCHP  
apportionment formula 分摊方程式 B dKD%CJ[  
apportionment of estate duty 遗产税的分摊 @"'$e_jj"  
appraisal 估价；评估 zE1=*zO`  
appreciable growth 可观增长 ZA.i\ ;2  
appreciable impact 显着影响 >!%F$$  
appreciable increase 可观增长 2~RG\JWTA  
appreciation 增值；升值 #Iwxt3K  
appreciation against other currencies 相对其他货币升值 #Hi$squJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^>m"j6`h,  
appreciation tax 增值税 QV9z81[  
appropriation 拨款；拨用；拨付 jRNDi_u?Wb  
appropriation account 拨款帐目 )jHH-=JM  
Appropriation Bill 拨款法案 B:=VMX~GE  
appropriation-in-aid system 补助拨款办法 Ff{dOV.i  
approved assets 核准资产 p5JRG2zt  
approved basket stock 认可一篮子证券 od RtJ[   
approved budget 核准预算 =Bw2{]w  
approved charitable donation 认可慈善捐款 zt/N)5\V  
approved charitable institution 认可慈善机构 8N9X1Mb|  
approved currency 核准货币；认可货币 DBk]2W|i  
approved estimates 核准预算 }<qT[m  
approved estimates of expenditure 核准开支预算 vbSycZ2M7  
approved overseas insurer 核准海外保险人 o2W^!#]=
 
approved overseas trust company 核准海外信托公司 !
,&{1p  
approved pooled investment fund 核准汇集投资基金 =uD^#AX  
approved provident fund scheme 认可公积金计划 ?
<6yKxn  
approved provision 核准拨款 ;cp,d~mrf  
approved redeemable share 核准可赎回股份 XG}9)fT  
approved regional stock 认可地区性证券 =9L1Z \f  
approved retirement scheme 认可退休金计划 wi@Qf6(mn  
approved subordinated loan 核准附属贷款 'rDai[  
arbitrage 套戥；套汇；套利 l-<EG9m@  
arbitrageur 套戥者；套汇者 6"<q{K  
arbitrary amount 临时款项 tl+ 9SBl  
arrangement 措施；安排；协定 -8m3L  
arrears 欠款 9q_c`  
arrears of pay 欠付薪酬 Ji7<UJ30x  
arrears of revenue 逾期未收税款；逾期未收的帐项 D'<'"kUd  
articles of association 组织章程；组织细则；组织章程细则 bW^JR,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6gTc)rhRT  
ascertainment of profit 确定利润 nD\H$5>5  
"Asia Clear" “亚洲结算系统” ky=h7#wdv-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xvTz|Y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 pgEDh^[MW  
Asian Development Fund [ADF] 亚洲发展基金 VQ
l(5\6O  
Asian dollar bond 亚洲美元债券 ,'&H`h54  
Asian dollar market 亚洲美元市场 JUdQ Q  
Asian dollar rate 亚洲美元利率 y87oW_
"h  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 xj;V  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 OmLe+,7'  
asked price 沽盘；喊价；索价；卖方报价 *:V+whBY  
assessable income 应评税入息 LZ<^b6Dxk  
assessable loss 应评税亏损 ]oxi~TwY^  
assessable profit 应评税利润 4rrR;V"}  
assessable value 应评税值 ]..7t|^b&  
assessed profit 估定利润 'mO>hD`V  
assessed value 经评估价值 =SVb k  
assessment 评税；评定；估价；评税单 %3@-.
=  
assessment number 评税编号；估价编号 tZan1C%p>  
assessment of additional tax 补加税评税 <BjrW]pM  
assessment of performance 业绩评估；实绩评价 ][`%vj9r  
Assessor 评税主任 E_T!|Q.  
asset price bubbles 资产价格泡沫 RJOW#e :  
asset-backed securities 具资产保证的证券 p,7, tx  
assets accretion 资产增值 \@m^w"Ij  
assets and liabilities 资产与负债 :s>x~t8g#n  
assets betterment statement 资产递增表；资产改进表 C@{-$z)  
assets lending 实物放款；有抵押贷款 ]8CgHT[^7  
assets of the company passing on the death 死者去世时转移的公司资产 qrufnu5cC  
assets pledged as security for liabilities 用作负债抵押的资产 HMmB90P`  
assets portfolio 资产投资组合 iB#*XJ;q  
assets price 资产价格 lb\VQZp!y  
assets quality 资产质素 .JX9(#Uk  
assets realization 资产变现 DhD^w;f]  
assets refinancing arrangement 资产再集资安排 D";@)\jN  
assets securitization 资产证券化 ?}"39n  
assets situated outside Hong Kong 在香港以外地方的资产 'wni.E&  
assets stripping 削减资产；拆卖资产 h&2l0|8k  
assets value 资产值 fs0EbVDF  
assignee 承让人 vX|
5*T`(  
assignment 转让；转让书；转让契 ZaF9Q%  
assignment of interest 权益转让 v"-K-AQjB  
assignment of letters patent and trade mark 专利证书及商标转让 <h%I-e6  
assignment of property 物业转让；物业转让书 0t7vg#v
|  
assignment right 转让权 Z7p!YTA  
assignor 转让人 f"SK3hI$p  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 <.hutU*1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 q![`3m-d.  
associate member 附属会员 ' r/xBj[Z  
associated body corporate 相联法人团体 .?kq\.rQ  
associated company 相联公司；联属公司 OJ r~iUr  
associated corporation 相联法团 Go(Td++HS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]i\;#pj}
 
公认会计师公会〔英国〕 n&3}F?   
Association of Futures Exchange Brokers 香港期货经纪协会 GQ2/3kt  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Y`rli  
association of underwriters 承保人组织 nt8&Mf  
assumption of control 接管 w|c200Is}e  
assurance 担保；保险；转易；转易书 iF Zqoz  
assurance of interest 权益的转易 Oi<yT"7  
at 19XX price 按一九ＸＸ年价格计算 Ug\$Ob5=q  
at a discount 按赔价计算；按贴水价格计算；打折扣 XIn,nCY;  
at a premium 按溢价计算；按升水价格计算 %Ni"*\  
at call 通知付款；按通知 ?!y<%&U  
at constant market price 按固定市价计算 ;OZl' . %`  
at constant price 按固定价格计算 \3`r/,wY  
at cost 按成本计算 33g$mUB  
at current market price 按当时市价计算；按现时市价计算 Lg{M<Q)4  
at current price 按当时价格计算；按现时价格计算 \P7<q,OGS  
at factor cost 按要素成本计算；按生产要素成本计算 hkMVA  
at money-of-the-day price 按付款当日价格计算 yMXf&$C  
at or better 按指定或较佳价位〔买卖指令〕 u9fJ:a  
at par 按面值计算；平价 y/+IPR  
at sight 见票即付 Q89fXi0Ivb  
at the close 按收市盘 Z)md]Twt  
at the opening 按开市盘 \/ipYc  
attestation 见证；见证条款 }$i/4?dYsQ  
at-the-money option 平价期权 9}5o> iR  
attorney 受权人；受托代表人 VS>xvF  
attornment 新拥有人承认书 et?FX K"y  
attributable profit 可归属利润 }=Ul8 <  
attributable share value 可归属股份价值 .wB'"z8L  
Auckland Stock Exchange 奥克兰证券交易所 gloJ;dEB  
auction 拍卖 d/!\iLF
  
auctioneer 拍卖商 i` Q&5KL  
audit 审计；核数 ;8a9S0eS  
Audit Commission 审计署 T^vhhfCUr  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +lxjuEiae  
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〕 >wb Uxl%{5  
audit review 帐目审查 b0Dco0U(  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 RFoCM^  
audited account 审计帐目；经审计的帐目 Zz"8  
audited annual account 经审计的周年帐目 EjMVlZC>  
audited balance sheet 经审计的资产负债表 m`}mbm^  
auditor 核数师；核数主任；审计师 5Dzf[V^]`  
auditor's certificate 核数师证明书；审计师证明书 p6!5}dD(  
auditor's report 核数师报告；审计师报告 t&Q(8Hz  
Aussie bond 澳元债券 No`*->R  
austerity budget 紧缩预算 hZlHY9[t?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B
<i(Y1n[  
Australia All Ordinaries Index 澳洲所有普通股票指数 zK&1ti@wln  
Australian Dollar [AUD] 澳元 FzNj':D  
Australian Options Market 澳大利亚期权市场 d0-4
KN2  
Australian Securities Commission 澳洲证券事务监察委员会 *2pf>UzL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4:-x!lt  
Australian Stock Exchange 澳大利亚证券交易所 7ug"SV6Hb  
Austrian Schilling [ATS] 奥地利先令 )/)[}wN;j  
authentication 认证；鉴证 x"!`JDsS  
authority to purchase 委托购买证；委购书 BoxtP<C"  
authorization 认可；核准；授权；授权书 Jy\0
y[f*  
authorization by direction 指示授权 m'QG{f  
authorization by instruction 指令授权 u /
]P  
authorization by warrant 令状授权 V~p01f"J  
authorization of unit trust 单位信托的认可 ln+.=U6Tm  
authorized agent 指定代理人 KA{&NFx  
authorized capital 法定资本 lV$CBS  
authorized clerk 出市员 )K$YL='kX  
authorized dealer 认可交易商 ;dPaWS1D  
authorized financial institution 认可财务机构 U!NuiKaQ26  
authorized fund 认可基金 zXD/hM  
authorized fund house 获授权的基金公司；认可基金公司 U8J9 #+:  
authorized institution 认可机构 lrj&60R`w  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 bv VkN

 
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 b$yIM  
authorized insurer 获授权保险人；获认可承保人 -DK6(<:0  
authorized investment 特准投资项目 %P D}VF/Y  
authorized person 获授权人 uVKe?~RC  
authorized representative 获授权代表 9!FU,4 X
 
authorized share capital 法定股本 KJ:z\N8eo  
automated quotation system 自动报价系统 yjsj+K pL  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] un4fnoc  
自动交易系统〔香港期货交易所有限公司〕 {Wi*B(  
automatic adjustment mechanism 自动调整机制 7'
"qW"<  
automatic adjustment system 自动调整系统 ptrwZ8'  
Automatic Clearing House 自动票据交换所 4wkv#vi7!-  
automatic exchange rates accumulation system 自动化汇率累集系统 ^RO<r}Bu  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 } C:i0Q  
automatic teller machine [ATM] 自动柜员机 `hdff0  
autopay 自动转帐 1YQYZ^11  
available assets 可用资产 mt$rjk=  
available fiscal reserve 现存财政储备 '%wSs,HD  
available profit 可用利润 m#8(l{3|  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 kJpO0k9?eY  
average 平均；平均数；海损 TY'c'u,  
average basic salary 平均基本薪金 [T,Hpt  
average consumer expenditure 平均消费开支；一般消费开支 2x9.>nwhb  
average cost 平均成本 W=3#oX.GsU  
average cost of land production 增辟土地平均成本 l5.k2{'  
average daily turnover 平均每日成交额 ^lt2,x  
average daily wage rate 平均每日工资率 ZE-vroh  
average expenditure pattern 平均开支模式 x"g)pGsT  
average growth rate 平均增长率 S3l^h4  
average net fixed assets 固定资产平均净值 wU>Fz*  
average of relatives 相对价格平均数 /,\U*'-  
average price 平均价格 1Y*k"[?dW  
average propensity to consume 平均消费倾向；一般消费倾向 8lzoiA_9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 !+A%`m  
average rate 平均率 )obgEJ7Y`l  
average revenue 平均收入；平均收益 H`'a|Y  
average stock 平均库存；平均存货 w7.,ch  
average yearly rent 平均年租 T.3{}230<  
avoidance of double taxation 避免双重课税 ?'Hd0)yZ  
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 A&)2m  
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