一些有用的会计术语(也不知道发的地方对不对)A

A: (S|a 9#  
A share Ａ股；甲类股份 9~c~E/4!  
abatement of tax 减税；减扣免税额 %ISq>A)%  
ABN AMRO Bank N.V. 荷兰银行 }B0sC%cm  
above-the-line expenditure 线上项目支出；经常预算支出 _1  pDA  
above-the-line receipt 线上项目收入；经常预算收入 /Pvk),ca  
ABSA Asia Limited 南非联合亚洲有限公司 nL+p~Hi  
absolute change 绝对数值变更 o'Wz*oY))\  
absolute expenditure 实际开支 5;mRGY  
absolute guideline figure 绝对准则数字 KY$k`f6?P  
absolute interest 绝对权益 '.(~  
absolute order of discharge 绝对破产解除令 H<`\bej,  
absolute profit margin 绝对利润幅度 &vkjmiAS  
absolute value 实值；绝对值 ;L~p|sF  
absolutely vested interest 绝对既得权益 }3Y <$YL"R  
absorbed cost 已吸收成本；已分摊成本 _A{+H^,  
absorption 吸收；分摊；合并 ZQAO"huk]  
absorption rate 吸收率；摊配率；分摊率 ,[isib3  
ACB Finance Limited 亚洲商业财务有限公司 6YmP[%  
acceptable form of reciprocity 合理的互惠条件 T|;@T^  
acceptable rate 适当利率；适当汇率 {~N3D4n^  
acceptance agreement 承兑协议 Hz@h0+h  
acceptance for honour 参加承兑 IkDiT63]I  
acceptor 承兑人；接受人；受票人 ;~+]! U  
acceptor for honour 参加承兑人 lpy:3`ti  
accident insurance 意外保险 sWHyL(C@  
Accident Insurance Association of Hong Kong 香港意外保险公会 Izn T|l^  
accident insurance scheme 意外保险计划 ~~nqU pK?v  
accident year basis 意外年度基准 JJ?I>S N!  
accommodation 通融；贷款 ?^u^im  
accommodation bill 通融票据；空头票据 2.-o@im0  
accommodation party 汇票代发人 ?mx\eX{  
account balance 帐户余额；帐户结余 -\#lF?fzb  
account book 帐簿 &gn-Wb?  
account collected in advance 预收款项 "uKFOV?j&  
account current book 往来帐簿 B+] D5K  
account of after-acquired property 事后取得的财产报告 sN~\+_  
account of defaulter 拖欠帐目 $wV1*$1
NM  
account payable 应付帐款 >2b`\Q*<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 rp's
 
account receivable 应收帐款 m\ S\
3n  
account receivable report 应收帐款报表 JoZ(_Jh%m  
account statement 结单；帐单；会计财务报表 *fnvZw?  
account title 帐户名称；会计科目  $dQIs:  
accountant's report 会计师报告 mR%FqaN_  
Accountant's Report Rules 会计师报告规则 }D*yr3b  
accounting and auditing procedure 会计与审计程序；会计与核数程序 T\9~<"P^  
Accounting Arrangements 《会计安排》 WOX}Sw"  
accounting basis 会计基础 yZCX S  
accounting by Official Receiver 破产管理署署长呈交的帐目 .[:VSM7T  
Accounting Circular 《会计通告》 8{0k0 &x  
accounting class 会计类别 :Q_3hK  
accounting date 记帐日期；会计结算日期 %S@L|t  
accounting for money 款项核算 M`7y>Ud  
Accounting Officer 会计主任 bg
F^(T35  
accounting period 会计报告期；会计期 BRS#Fl:  
accounting policy 会计政策；会计方针 'yY>as  
accounting practice 会计惯例 '<dgT&8C  
accounting principle 会计准则 R)5n 8  
accounting record 会计记录 !GwL,)0@^  
accounting report 会计报告 -Z0+oU(?YE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T2FE+A]n9  
Accounting Society of China 中国会计学会 6C [E  
accounting statement 会计报表 sOBu7!G%  
accounting system 会计制度；会计系统 f>polxB%N  
accounting transaction 会计事项；帐务交易 Kj3?ve~  
accounting treatment 会计处理 t"vRc4mf  
accounting year 会计年度 hyg8wI  
accretion 增值；添加 DM{ 4@*]  
accrual 应计项目；应累算数目 Z=?aEU$7  
accrual basis 应计制；权责发生制 S`!-Cal`n  
accrual basis accounting 应计制会计；权责发生制会计 -!e7L>w  
accrue 应累算；应计 s?rBE.g@}  
accrued benefit 应累算利益 mr:CuqJ  
accrued charges 应计费用 W*N$'%  
accrued cumulative preference share dividend 应累算的累积优先股股息 IH9.F  
accrued expenses 应累算费用 lg$zGa?  
accrued interest payable 应付利息；应计未付利息 d0'HDVd  
accrued interest receivable 应收利息；应计未收利息 <S?#@F\"S  
accrued right 累算权益 [?k8}B)mHB  
accruing profit 应累算的利润 i-" p)2d=#  
accumulated fiscal reserve 累积财政储备 *\G)z|^yx  
accumulated profit 累积利润；滚存溢利 0bS|fMgc  
accumulated reserve 累积储备  :A1:  
accumulation of surplus income 累积收益盈余 
_; Y`  
acquired assets 既得资产 Iu[|<C
x  
acquisition 收购；购置；取得 lpB3&H8&  
acquisition cost 购置成本 %NHkDa!  
acquisition expenses 购置费用 *L4`$@l8  
acquisition of 100% interest 收购全部股权 Lel|,mc`k2  
acquisition of control 取得控制权 NZ0O,}m  
acquisition of fixed assets 购置固定资产 uXjP`/R|  
acquisition of shell “买壳” m ci/'b Xt  
acquisition price 收购价 -7 U|a/  
act of God 天灾 oczG|_  
acting partner 执事合伙人 `=lc<T^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "N?+VkZEv  
active partner 积极参与的合伙人 u #w29Pm  
active trading 交投活跃 oU*45B`"  
actual circulation 实际流通 G\de2Q"d:O  
actual cost 实际成本 v'!a
\b`9  
actual expenditure 实际开支；实际支出 N$>^g"6o  
actual income 实际入息；实际收入；实际收益 iBTYY{-wF  
actual market 现货市场 S!v(+|  
actual price 现货价；实际价格 t. ='/`!N  
actual profit 实际利润 #S]ER907  
actual quotation 实盘；实际价位；实际报价 9iUrnG*  
actual year basis 按实际年度计算 q 11IkDa
  
actuals 实货 p Z: F:  
actuarial investigation 精算调查 TS2ZF{m  
actuarial principle 精算原则 Uu 8,@W+  
actuarial report 精算师报告 EJ@p-}I!  
Actuarial Society of Hong Kong 香港精算学会 4db(<h  
actuarial valuation 精算师估值 *z*uEcitW  
actuary 精算师 ~Wo)?q8UY,  
ad referendum agreement 暂定协议；有待覆核的协定 Y_woKc*  
ad valorem duty 从价税；按值征税 Gs+3
e8  
ad valorem duty system 从价税制 },+wJ1  
ad valorem fee 从价费 ,'xYlH3s  
ad valorem tariff 从价关税 hCjR&ZA  
additional allowance 额外免税额 L>yJ  
additional amount for unexpired risk 未过期风险的额外款额 W\&8auds  
additional assessable profit 补加应评税利润 x^4xq#Bb7  
additional assessment 补加评税 Qx;\USv  
additional commitment 额外承担 U4aU}1RKz  
additional commitment vote 额外承担拨款 /='. 4v  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 InXn%9]p]  
additional dependent parent allowance 供养父母额外免税额 #txE=e"&o  
additional provision 额外拨款 z|EEVNFd&  
additional stamp duty 附加印花税 -K9c@?  
additional tax 补加税罚款；补加税款 |KSy`lY-j>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1cS}J:0P  
adjudged bankrupt 被裁定破产 8>,jpAN}r  
adjudicated bankrupt 裁定破产人 (q+)'H%iK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 OxI/%yv-c  
adjudication of bankruptcy 裁定破产；宣告破产 QnZcBXI8  
adjudication of insolvency 裁定无力偿还债务 |7y

AX+  
adjusted actual 经调整的实数；调整后的实数 .ZvM^GJb  
adjusted current assets 经调整的流动资产；调整后的流动资产 r\qj!  
adjusted figure 经调整的数字；调整后的数额 W`\R%>$H  
adjusted liabilities 经调整的负债；调整后的负债 C{gyj}5  
adjusted loss 经调整的亏损；调整后的亏损 ?7<JQh)"e  
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 Zjbc3M5  
adjusted profit 经调整的利润；调整后的利润 3)\8%Ox  
adjusted surplus 经调整的盈余额；调整后的盈余额 =|3fs7  
adjusted value 经调整的价值；调整后的价值 *%{gYpn  
adjustment 调整；修订；理算〔保险〕 <B9C*M"4%  
adjustment centre 调剂中心 *s9C!wYMZ  
adjustment lag 调整过程的时间差距；调整时差 O+y-}7YX  
adjustment mechanism 调整机制 ~HOy:1QhE=  
adjustment of loss 亏损调整 8GvJ0Jq}U  
adjustment process 调整过程；调整程序 rM'=_nmi  
adjustment range 调整幅度 xx[9~z=d  
administered exchange rate 受管制汇率 ZI
=%JU(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 sZx/Ee   
administration expenses 行政费用 At-U2a#J{  
administration fee 手续费；行政费 ne4Q#P  
administration in bankruptcy 破产管理 'nXl>  
administration order 遗产管理令 Vx~,Uex0+  
administrator 管理人；遗产管理人 Z.92y  
administrator of the estate 遗产管理人 $2W%2rZ  
admission of debt 债项承认书 (p2
K36,9m  
admission of proof 接纳债权证明 UK<Nj<-'t
 
advance 放贷款项；垫付款项；预支款项；预付款项 zIh['^3.n  
advance account 暂支帐目；预付款帐户 T6 '`l?H`;  
advance compensation 预付补偿金 bbrXgQ`s+w  
advance from shareholder 股东垫款 c-B cA  
advance pending reimbursement 预支以待日后付还 9FB19  
advanced economy 先进经济体系 =EHUR'  
advancement 预付；预付财产 u(fm@+$^  
advances warrant 垫款令 G1vNt7  
advancing 贷出 0aG ni|  
adverse balance 逆差 rg^'S1x|  
adverse exchange 逆汇  -i0~]*  
advertisement addressed to shareholders 在报章刊登的致股东通告 :A/d to  
advice for collection 托收通知书 Kx>qz.wwI?  
advice of drawing 提款通知书；汇票通知书 :]\([Q+a  
advice of payment 付款通知 :Zlwp6  
Advisory Committee [Securities and Futures Commission] .&DhN#EN0  
谘询委员会〔证券及期货事务监察委员会〕 rJGf.qJJ  
Advisory Committee on Diversification 经济多元化谘询委员会 gIjh:_ Pz  
affidavit 誓章；遗产申报誓章 |S_eDjF  
affidavit of no receipt 述明无收款的誓章 *MKO I'  
affiliate 联号；联营公司；附属公司 Qk:
Y2mL  
affiliated company 附属公司；联号；联营公司 03q5e  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /;oX)]W  
affordability 负担能力 3yVMXK  
African Development Bank [AfDB] 非洲开发银行 #qK:J;Sn3  
after-acquired property 事后取得的财产 C{U?0!^  
after-hours dealing 市后交易 }H^+A77v  
after-tax profit 税后盈利；税后利润；税后溢利 E=nIRG|g  
agency agreement 代理协议 l
hy*h_>  
agency expenses 代理机构的开支 As'=tIro  
agency fee 代理费 8X[:j&@  
Agency Law 《代理法》 \W~N  
agent 代理人；承销人 ,J+}rPe"sf  
agent of company 公司代理人 Zy`m!]G]80  
agent's fee 代理人费；经纪费 h2G$@8t}I  
aggregate 总计；总数；总体数字 16=sij%A  
aggregate amount 总款额；总额 Sc;BCl{=|  
aggregate assets and liabilities 总体资产与负债 4K\G16'$v  
aggregate at constant price 按固定价格计算的总体数字 8Vr%n2M  
aggregate demand 总需求 o~`/_+  
aggregate gross position 总持仓量 nLXlU*ES  
aggregate limit 总限额 \NPmym_6J  
aggregate of salaries tax 合计薪俸税 `sn^ysp  
aggregate performance 总体表现；总体业绩 4h|c<-`>t  
aggregate supply 总体供应 !LNayk's>  
aggregate surplus 总盈余 +S o4rA*9  
aggregate total 整体总额 Ayxkv)%:@)  
aggregate value 总值；合计价值 uXn1 'K<'2  
aggregated basis 合计基准 uvkz'R=  
aggregated net chargeable income 合计应课税入息实额 EJMM9(DQ7  
aggregation 合并计算；合计；总和 0XE4<U  
aggregation of incomes of husband and wife 夫妇入息合并计算 `dq,>HdW  
aggregation of property 财产的总和 MTuV^0%jD  
agio 差价；贴水 NPy&OcRl  
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》 rC5 p-B%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment i@*{27t  
《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》 H#,W5EJzM  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment KcWN,!G  
《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》 l+KY)6o  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment | )K8N<n  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 V%rzk*LA  
agreement for a settlement 授产协议 @>,^":`#  
agreement for assignment 转让协议 ]cHgleHQ  
agreement for sale 售卖协议；买卖协议 >g1~CEMN#  
agreement for sale and purchase 买卖协议 9X}10u:  
agreement for the payment of interest 支付利息协议 ]_f_w9]  
agreement for the repayment of money 还款协议 marQNZ  
agreement of reinsurance 再保险协议 D4eDHq  
Agricultural Bank of China 中国农业银行 Q /U2^  
air passenger departure tax 飞机乘客离境税 $V-~Bu-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 gb[5&>(#  
airport tax 机场税 NcBIg:V\c  
alcohol duty 酒精税 9ijfRqI=x  
alienation 让与；让渡；转让 3lrT3a3vV  
alimony 生活费；赡养费 11Q1AN  
All Ordinaries Index [AOI] 所有普通股指数 0CnOL!3.I  
all risks 全险；综合险 @0Ic3C[rH6  
All Sales Record for Stock Market 《股票市场成交报告》 Ni9/}bb  
Allied Capital Resources Limited 新联财务有限公司 <? q?Mn  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?WGA?J %2  
allocation letter 拨款信件 %~4M+r6T  
allocation of fund 分配款项；预留款项 -_=nDH  
allocation of profit 利润分配；溢利分配 ,LHn90S  
allocation warrant 拨款令 3c-GY:VkLM  
allotment 分配；配股 <sb~ ^B  
allotment notice 股份配售通知；配股通知 }bb;~  
allotment of shares 股份分配
T<n  
allowable 可获宽免；免税的 Acez'@z  
allowable business loss 可扣除的营业亏损 b/+u4'"  
allowable expenses 可扣税的支出 G/)O@Ugp  
allowance 免税额；津贴；备抵；准备金 6AAz  
allowance for debts 债项的免税额 ?1~`*LE  
allowance for depreciation by wear and tear 耗损折旧免税额 03$mYS_?  
allowance for funeral expenses 殡殓费的免税额 R`NYEptJ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r8`ffH  
allowance for repairs and outgoings 修葺及支出方面的免税额 X8Bd3-B  
allowance to debtor 给债务人的津贴 h0g8*HY+}  
alteration of capital 资本更改 ER%^!xA  
alternate trustee 候补受托人 [_BP)e  
amalgamation 合并 d[iQ`YW5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bV^rsJm  
ambit of charges 征税范围；收费范围 wON!MhA;  
amended valuation 经修订的估值 /C
rSu  
American Commodities Exchange 美国商品交易所 uy>q7C  
American Express Bank Limited 美国运通银行 ?g_3 [Fk  
American Stock Exchange 美国证券交易所 ; 5*&xz  
amortization 摊销 'TTLo|@"-  
amount due from banks 存放银行同业的款项 Xr,1&"B&t  
amount due from banks abroad 存放海外银行同业的款项 G<L;4nA)  
amount due from holding companies 控股公司欠款 yuh *  
amount due from local banks 存放本港银行同业的款项 ik)|{%!K]H  
amount due to banks 银行同业的存款 X]ipI$'+C  
amount due to banks abroad 海外银行同业的存款 ?qb}?&1  
amount due to holding companies 控股公司存款 2=*H 8'k  
amount due to local banks 本港银行同业的存款 Amtq"<h9a  
amount due to outport banks 外埠银行同业的存款 wW Lj?;bx  
amount for note issue 发行纸币的款额 u+9hL4  
amount of bond 担保契据的款额 k R?qb6  
amount of consideration 代价款额 1I%w?^sm_  
amount of contribution 供款数额 5?f ^Rz  
amount of indebtedness 负债款额 Akq2 d;  
amount of principal of the loan 贷款本金额 NDN7[7E  
amount of rates chargeable 应征差饷数额 /!0=
{G  
amount of share capital 股本额 =
>m<GvQz  
amount of sums assured 承保款额 {a =#B)6  
amount of variation 变动幅度 W_JlOc!y  
amount of vote 拨款数额 ld[I}88$  
amount payable 应付款额 tR#OjkvX  
amount receivable 应收款额 '+@=ILj>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &T#;-`'  
analysis 分析 $zUP?Gq!  
ancillary risk 附属风险 =O~_Q-  
annual account 周年帐目；周年帐目报表；年度决算；年结 em
y[k  
annual accounting date 年结日期 J"0`%'*/  
annual allowance 每年免税额；年积金；年度津贴；年津 Sh/08+@+L:  
annual balance 年度余额 Lc}y<=P@  
annual disposable income 每年可动用收入  0HZ{Y9]  
annual estimates 周年预算 6,pnw  
annual fee 年费 (^ J
I%>  
annual general meeting 周年大会 b!+hH Hv:  
annual growth rate 年增率；每年增长率 ncaT?~u j  
annual long-term supplement 长期个案每年补助金 4j-Xi  
annual pensionable emolument 可供计算退休金的年薪 x[cL Bc<  
annual report 年报 n'"/KS+_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zrvF]|1UP  
annual return 周年报表；周年申报表；每年报税表格 )~X2 &^orW  
Annual Return Rules 《周年报表规则》 YX!iL6?~  
annual review of consumer prices 每年消费物价回顾 N"Z{5A  
annual roll-forward basis 逐年延展方式 2IK}vDsis  
annual salary 年薪 %U/(|wodd  
annual statement 年度报表；年度决算表 &j;wCvE4+  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ez7A4>
/  
annuitant 年金受益人 2_>N/Z4T  
annuity 年金 %:i7s-0w  
annuity contract 年金合约 ;xy"\S]  
annuity on human life 人寿年金 [|v][Hwv  
antecedent debt 先前的债项 \P[Y`LYL  
ante-dated cheque 倒填日期支票 kBS9tKBWg  
anticipated expenditure 预期开支 ]>!K3kB  
anticipated net profit 预期纯利 }H53~@WP>  
anticipated revenue 预期收入 o
e^I  
anti-inflation measure 反通货膨胀措施 %mW{n8W3{  
anti-inflationary stance 反通货膨胀立场 HVRZ[Y<^  
apparent deficit 表面赤字 Usvl}{L[  
apparent financial solvency 表面偿债能力 d z|or9&  
apparent partner 表面合伙人 rm7ANMB:  
application for personal assessment 个人入息课税申请书 [z:
!j$K  
application of fund 资金应用 &0d#Y]D4`  
application to release as liquidator and to destruct the books of accounts and documents 9gW|}&-  
申请免除清盘人职务及毁灭帐簿与文件 _T60;ZI+^  
appointed actuary 委任精算师 'B|JAi?  
appointed auditor 委任核数师；委任审计师 ?d*z8w  
appointed trustee 委任的受托人 MxKS4k  
appointer 委任人 $z6_@`[  
apportioned pro rata 按比例分摊 GblA
9F7  
apportionment 分配；分摊 Y/F6\oh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8|gIhpO?^  
apportionment formula 分摊方程式 [+Iz@0q  
apportionment of estate duty 遗产税的分摊 Zpt\p7WQ  
appraisal 估价；评估 *VCXihgo  
appreciable growth 可观增长 6XxvvMA97  
appreciable impact 显着影响 y RqL9t  
appreciable increase 可观增长 RbB.q p  
appreciation 增值；升值 _;"il%l=1  
appreciation against other currencies 相对其他货币升值 cZ,b?I"Q%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -OV&Md:~  
appreciation tax 增值税 gb1V~  
appropriation 拨款；拨用；拨付 L;z?aZ7n  
appropriation account 拨款帐目 xo^b&ktQd  
Appropriation Bill 拨款法案 2DA]i5  
appropriation-in-aid system 补助拨款办法 3Tcms/n  
approved assets 核准资产 Da*?x8sSL  
approved basket stock 认可一篮子证券 J0WxR&%a)  
approved budget 核准预算 \ #F  
approved charitable donation 认可慈善捐款 +
Ze}
B*0  
approved charitable institution 认可慈善机构 qZdQD  
approved currency 核准货币；认可货币 M/f<A$xx_  
approved estimates 核准预算 #
~]zhHI  
approved estimates of expenditure 核准开支预算 H*n-_{h"t  
approved overseas insurer 核准海外保险人 { l/U6](  
approved overseas trust company 核准海外信托公司 &u."A3(  
approved pooled investment fund 核准汇集投资基金 `7E;VL^Y1  
approved provident fund scheme 认可公积金计划 `v!urE/gg%  
approved provision 核准拨款 %@b0[ZC  
approved redeemable share 核准可赎回股份 h,:m~0gmj  
approved regional stock 认可地区性证券 ]h`&&Bqt  
approved retirement scheme 认可退休金计划 .vf'YNQ%  
approved subordinated loan 核准附属贷款 >58YjLXb  
arbitrage 套戥；套汇；套利 [>I<#_
^~  
arbitrageur 套戥者；套汇者 +fB5w?Rg  
arbitrary amount 临时款项 LH.]DVj  
arrangement 措施；安排；协定 K8|r&`X0  
arrears 欠款 ;?Tbnn Wn  
arrears of pay 欠付薪酬 LVM%"sd?  
arrears of revenue 逾期未收税款；逾期未收的帐项 6_o*y8s.  
articles of association 组织章程；组织细则；组织章程细则 5vQHhwO50k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s[>,X#7 y  
ascertainment of profit 确定利润 mthA4sz  
"Asia Clear" “亚洲结算系统” n&4N[Qlv,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 CZwXTHe  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +HpA:]#Y  
Asian Development Fund [ADF] 亚洲发展基金  tU5zF.%  
Asian dollar bond 亚洲美元债券 #lo6c;*m5  
Asian dollar market 亚洲美元市场 KfEx"94  
Asian dollar rate 亚洲美元利率 0],r0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 NG=-NxEcN  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 5DU6rks%
 
asked price 沽盘；喊价；索价；卖方报价 QO:!p5^:  
assessable income 应评税入息 /{J4:N'B>  
assessable loss 应评税亏损 1t~G|zhX  
assessable profit 应评税利润 n+9=1Oo"  
assessable value 应评税值 *8A  
assessed profit 估定利润 C3f' {}  
assessed value 经评估价值 >h9IM$2  
assessment 评税；评定；估价；评税单 )AtD}HEv  
assessment number 评税编号；估价编号 !?jrf] A@  
assessment of additional tax 补加税评税 M] %?>G  
assessment of performance 业绩评估；实绩评价 _yx>TE2e  
Assessor 评税主任 O`kl\K*R7  
asset price bubbles 资产价格泡沫 ]jQutlg|  
asset-backed securities 具资产保证的证券 C==hox7b  
assets accretion 资产增值 M<Ncb  
assets and liabilities 资产与负债 QVT5}OzMt  
assets betterment statement 资产递增表；资产改进表 @i_FTN  
assets lending 实物放款；有抵押贷款 ?zMHP#i  
assets of the company passing on the death 死者去世时转移的公司资产 <NY^M!  
assets pledged as security for liabilities 用作负债抵押的资产 H2 {+)  
assets portfolio 资产投资组合 fplow  
assets price 资产价格 ys^oG$lq  
assets quality 资产质素 Lg+Ac5y}`  
assets realization 资产变现 +)om^e@.  
assets refinancing arrangement 资产再集资安排  qA7>vi%  
assets securitization 资产证券化 ;8&3 dm]  
assets situated outside Hong Kong 在香港以外地方的资产 NiEUW.0  
assets stripping 削减资产；拆卖资产 RLXL&  
assets value 资产值 ,-LwtePJ0  
assignee 承让人 NA`SyKtg_  
assignment 转让；转让书；转让契 Q8tL[>Xt  
assignment of interest 权益转让 >>
)b'c  
assignment of letters patent and trade mark 专利证书及商标转让 O63<AY@  
assignment of property 物业转让；物业转让书
2wg5#i  
assignment right 转让权 )EuvRLo{S7  
assignor 转让人 I_#kg
p  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ^/>(6>S^M  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 x+:UN'
"r  
associate member 附属会员 mDABH@R  
associated body corporate 相联法人团体 {4}yKjW%z  
associated company 相联公司；联属公司 [b%D3-}'  
associated corporation 相联法团 >8^ $ [}w  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] X7MM2V  
公认会计师公会〔英国〕 bo>*fNqAIy  
Association of Futures Exchange Brokers 香港期货经纪协会 4B1v4g8}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~H_/zK6e  
association of underwriters 承保人组织 kCF>nt@  
assumption of control 接管 dq6m>;`  
assurance 担保；保险；转易；转易书 _/$Bpr{R  
assurance of interest 权益的转易 (N6i4 g6  
at 19XX price 按一九ＸＸ年价格计算 kZ .gO  
at a discount 按赔价计算；按贴水价格计算；打折扣 sf qL|8  
at a premium 按溢价计算；按升水价格计算 \ a<h/4#|  
at call 通知付款；按通知 k,6f &#x  
at constant market price 按固定市价计算 jD]~ AwRJ  
at constant price 按固定价格计算 N^G Mp,8  
at cost 按成本计算 IqHV)A  
at current market price 按当时市价计算；按现时市价计算 ::lKL  
at current price 按当时价格计算；按现时价格计算 wu!59pL  
at factor cost 按要素成本计算；按生产要素成本计算 r'r%w#=`t  
at money-of-the-day price 按付款当日价格计算 :{v#'U/^  
at or better 按指定或较佳价位〔买卖指令〕 4jMFr,  
at par 按面值计算；平价 6 7.+ .2  
at sight 见票即付 (zYtNLoFx  
at the close 按收市盘 {X+3;&@  
at the opening 按开市盘 {hjhL: pg  
attestation 见证；见证条款 ~"H,/m%2o  
at-the-money option 平价期权 {SPq$B_VR  
attorney 受权人；受托代表人 Oc#syfO  
attornment 新拥有人承认书 tjGn|+|k  
attributable profit 可归属利润 l"T44CL;  
attributable share value 可归属股份价值 ]=I@1B;_m  
Auckland Stock Exchange 奥克兰证券交易所 +F` S>U  
auction 拍卖 qvsd5PeCO  
auctioneer 拍卖商 W]1)zO  
audit 审计；核数 P>C~ i:4n  
Audit Commission 审计署 .Iw AK/QS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] drP=A~?&:  
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*XZb F"=  
audit review 帐目审查 Tya1/w4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 w~A{(- dx  
audited account 审计帐目；经审计的帐目 gQg"j)  
audited annual account 经审计的周年帐目 py!|\00}  
audited balance sheet 经审计的资产负债表 ~s*)f.l  
auditor 核数师；核数主任；审计师 X6X $Pve  
auditor's certificate 核数师证明书；审计师证明书 )gIKH{JYL  
auditor's report 核数师报告；审计师报告 0
B/,/KX  
Aussie bond 澳元债券 Xm}/0g&7  
austerity budget 紧缩预算 jDfC=a])  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 S>6~lb8G  
Australia All Ordinaries Index 澳洲所有普通股票指数 L|:`^M+^w  
Australian Dollar [AUD] 澳元 nZyX|SPk  
Australian Options Market 澳大利亚期权市场 [Cz-i  
Australian Securities Commission 澳洲证券事务监察委员会 Q5`*3h6p=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kQSy+q  
Australian Stock Exchange 澳大利亚证券交易所 /QWvW=F2<  
Austrian Schilling [ATS] 奥地利先令 C*_C;6.~Y  
authentication 认证；鉴证 5E;qM|Ns  
authority to purchase 委托购买证；委购书 .CABH,Po:  
authorization 认可；核准；授权；授权书 VcO0sa f`  
authorization by direction 指示授权 61>.vT8P  
authorization by instruction 指令授权 EStB#V^  
authorization by warrant 令状授权 g`' !HGY  
authorization of unit trust 单位信托的认可 oXh#a8  
authorized agent 指定代理人 C.yQ=\U2  
authorized capital 法定资本 HGs $*  
authorized clerk 出市员 85:=4N%  
authorized dealer 认可交易商 XbKYiy  
authorized financial institution 认可财务机构 r&JgLC(   
authorized fund 认可基金 4y?n [/M/  
authorized fund house 获授权的基金公司；认可基金公司 u(>^3PJ+  
authorized institution 认可机构 p!7FpxZY  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 XB^'K2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Vpz\.]  
authorized insurer 获授权保险人；获认可承保人 <I\/n<*  
authorized investment 特准投资项目 Uw. `7b>B  
authorized person 获授权人 8,4"uuI  
authorized representative 获授权代表 { ]{/t-=  
authorized share capital 法定股本 <4si/=  
automated quotation system 自动报价系统 rdP[<Y9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4{U T!WIi  
自动交易系统〔香港期货交易所有限公司〕 v5#jZ$<F  
automatic adjustment mechanism 自动调整机制 uM IIYS  
automatic adjustment system 自动调整系统 ThajHK|U  
Automatic Clearing House 自动票据交换所 wr/"yQA]  
automatic exchange rates accumulation system 自动化汇率累集系统 qZtzO2Mt  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 EzM ?Nft  
automatic teller machine [ATM] 自动柜员机 N=5a54!/  
autopay 自动转帐 QvlObEhcS  
available assets 可用资产 Z, Yb&b  
available fiscal reserve 现存财政储备 8B K(4?gC  
available profit 可用利润 qFCOUl  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %9F([K  
average 平均；平均数；海损 vjGo;+K  
average basic salary 平均基本薪金 (ylTp]~mR-  
average consumer expenditure 平均消费开支；一般消费开支 6 l|DU7i  
average cost 平均成本 9k'7832u  
average cost of land production 增辟土地平均成本 30#s aGV  
average daily turnover 平均每日成交额 /tx]5`#@7]  
average daily wage rate 平均每日工资率 TOB-aAO  
average expenditure pattern 平均开支模式 I(L,8n5  
average growth rate 平均增长率 J s@hLP`  
average net fixed assets 固定资产平均净值 \O3m9,a   
average of relatives 相对价格平均数 )Xz,j9GzJS  
average price 平均价格 rxvx  
average propensity to consume 平均消费倾向；一般消费倾向 MDZ640-Y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 KK/tu+"  
average rate 平均率 2>xF){`  
average revenue 平均收入；平均收益 kzQ+j8.,U  
average stock 平均库存；平均存货 X; \+<LE  
average yearly rent 平均年租 &ZlVWK~v  
avoidance of double taxation 避免双重课税 =vCY?I$P  
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 / |;RV"  
abmYA#  
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