一些有用的会计术语(也不知道发的地方对不对)A

A: r6`^>c  
A share Ａ股；甲类股份 !/Bw,y ri<  
abatement of tax 减税；减扣免税额 mam5G!$  
ABN AMRO Bank N.V. 荷兰银行 W:{PBb"x8  
above-the-line expenditure 线上项目支出；经常预算支出 RZ)vU'@kx  
above-the-line receipt 线上项目收入；经常预算收入 BV }(djx  
ABSA Asia Limited 南非联合亚洲有限公司 x)#<.DX  
absolute change 绝对数值变更 <7FP"YU  
absolute expenditure 实际开支 $;)noYo  
absolute guideline figure 绝对准则数字 i^sDh>$J  
absolute interest 绝对权益 }lC64;yo  
absolute order of discharge 绝对破产解除令 g"Q}h  
absolute profit margin 绝对利润幅度 01-\:[{  
absolute value 实值；绝对值 q(&^9"  
absolutely vested interest 绝对既得权益 {
GX &)c4  
absorbed cost 已吸收成本；已分摊成本 nd
KvJH4  
absorption 吸收；分摊；合并 M89-*1  
absorption rate 吸收率；摊配率；分摊率 ?`T6CRZ
hr  
ACB Finance Limited 亚洲商业财务有限公司 {*<O"|v  
acceptable form of reciprocity 合理的互惠条件 @wB'3q}(  
acceptable rate 适当利率；适当汇率 d)hzi  
acceptance agreement 承兑协议 ^aD
/ .  
acceptance for honour 参加承兑 N}}PlGp$  
acceptor 承兑人；接受人；受票人 =hugnX<9  
acceptor for honour 参加承兑人 [!:-m61  
accident insurance 意外保险 jsqUM
y-  
Accident Insurance Association of Hong Kong 香港意外保险公会 =N*%f%  
accident insurance scheme 意外保险计划 NDe[2  
accident year basis 意外年度基准 @ yg|OA}  
accommodation 通融；贷款 anz9lGG#  
accommodation bill 通融票据；空头票据 N.5KPAvg%  
accommodation party 汇票代发人 V 4\^TO`q=  
account balance 帐户余额；帐户结余 1%/ NL?8#  
account book 帐簿 hk"9D<&i>b  
account collected in advance 预收款项 2{sD*8&`  
account current book 往来帐簿 m|nL!Wc  
account of after-acquired property 事后取得的财产报告 G&%nF4  
account of defaulter 拖欠帐目 +;:aG6q+  
account payable 应付帐款 "9U+h2#]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 j:v~MrQ7|  
account receivable 应收帐款 \'It,PN  
account receivable report 应收帐款报表 =2;mxJ#o  
account statement 结单；帐单；会计财务报表 *@ <8&M9x  
account title 帐户名称；会计科目 MfNpQ:]c\  
accountant's report 会计师报告 75\RG+kQ  
Accountant's Report Rules 会计师报告规则 4+/
fP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 x^M5D+o  
Accounting Arrangements 《会计安排》 ')P2O\YS  
accounting basis 会计基础 j'#jnP*P  
accounting by Official Receiver 破产管理署署长呈交的帐目 \'s$ZN$k  
Accounting Circular 《会计通告》 r3[t<xlFf  
accounting class 会计类别 r}_Lb.1]  
accounting date 记帐日期；会计结算日期
)8x:x7?  
accounting for money 款项核算 .y %pGi  
Accounting Officer 会计主任 y(/jTS/hd  
accounting period 会计报告期；会计期 Xc8= 2n  
accounting policy 会计政策；会计方针 kwDh|K  
accounting practice 会计惯例
^Hz  
accounting principle 会计准则 Giy3eva2  
accounting record 会计记录 y"|K |QT  
accounting report 会计报告 t`<}UWAH+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uKR\Xo}  
Accounting Society of China 中国会计学会 so?pA@O
 
accounting statement 会计报表 ;1*m}uNz  
accounting system 会计制度；会计系统 =9;[C:p0-  
accounting transaction 会计事项；帐务交易 Nl=m'4@`  
accounting treatment 会计处理 ]=?X*,'  
accounting year 会计年度 PS_3Oq)  
accretion 增值；添加 1qm/{>a-  
accrual 应计项目；应累算数目 l5ZADK4  
accrual basis 应计制；权责发生制 097Fvt=#  
accrual basis accounting 应计制会计；权责发生制会计 "4Lg8qm  
accrue 应累算；应计 JAGi""3HG  
accrued benefit 应累算利益 ^MWEfPt  
accrued charges 应计费用 [ 5CS}FB  
accrued cumulative preference share dividend 应累算的累积优先股股息 !F0rd9  
accrued expenses 应累算费用 _KSfP7VU  
accrued interest payable 应付利息；应计未付利息 ?o(ZTlT  
accrued interest receivable 应收利息；应计未收利息 Aj8l%'h[  
accrued right 累算权益 _"?c9  
accruing profit 应累算的利润 };|!Lhl+  
accumulated fiscal reserve 累积财政储备 b"ol\&1 #  
accumulated profit 累积利润；滚存溢利 r,`Z.A  
accumulated reserve 累积储备 ShL1'Z}^{  
accumulation of surplus income 累积收益盈余 PtVo7zOye  
acquired assets 既得资产 86;+r'3p.  
acquisition 收购；购置；取得 pr62:  
acquisition cost 购置成本 (*Gi~?-  
acquisition expenses 购置费用 RL7C YB  
acquisition of 100% interest 收购全部股权 =F'l's^j  
acquisition of control 取得控制权 6)=](VmNL`  
acquisition of fixed assets 购置固定资产 ffmG~$Yh_  
acquisition of shell “买壳” 8N=%X-R%  
acquisition price 收购价 Ph(]?MG\_  
act of God 天灾 XysFwi  
acting partner 执事合伙人 S+.21,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ri/t(m^{W  
active partner 积极参与的合伙人 w8AJ#9W  
active trading 交投活跃 wb(*7 &eP:  
actual circulation 实际流通 nuf@}W>y  
actual cost 实际成本 \]Y\P~n  
actual expenditure 实际开支；实际支出 @wd!&%yzO  
actual income 实际入息；实际收入；实际收益 E/"YId
`A  
actual market 现货市场 ~pHJ0g:t  
actual price 现货价；实际价格 EzzTJ>  
actual profit 实际利润 2x-'>i_|g  
actual quotation 实盘；实际价位；实际报价 8yHq7=  
actual year basis 按实际年度计算 qi
G]nCq  
actuals 实货 mV6#!_"  
actuarial investigation 精算调查 a(PjcQ4dY  
actuarial principle 精算原则 MZCL:#  
actuarial report 精算师报告 .@y{
)/  
Actuarial Society of Hong Kong 香港精算学会 ?60>'Xjj  
actuarial valuation 精算师估值 ,bB( 24LD  
actuary 精算师 fp.!VOy  
ad referendum agreement 暂定协议；有待覆核的协定 tP}Xhn`  
ad valorem duty 从价税；按值征税 %iK%$  
ad valorem duty system 从价税制 Hnfvo*6d.e  
ad valorem fee 从价费 T6sr/<#<(  
ad valorem tariff 从价关税 kVV\*"9y  
additional allowance 额外免税额 mDb-=[W5  
additional amount for unexpired risk 未过期风险的额外款额 Jz~+J*r;]A  
additional assessable profit 补加应评税利润 kmZ.U>#  
additional assessment 补加评税 +\+Uz!YS  
additional commitment 额外承担 th5,HO~  
additional commitment vote 额外承担拨款 <'r0r/0g?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Iv'RLM  
additional dependent parent allowance 供养父母额外免税额 NY4!TOp  
additional provision 额外拨款 NzjMk4t  
additional stamp duty 附加印花税 fUb1/-}  
additional tax 补加税罚款；补加税款 ?wGiog<Q{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 JaH* rDs-  
adjudged bankrupt 被裁定破产 ?"()>PJx  
adjudicated bankrupt 裁定破产人 oUl=l}qnD  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Kg4QT/0VA  
adjudication of bankruptcy 裁定破产；宣告破产 ]WTf< W<  
adjudication of insolvency 裁定无力偿还债务 ]
O6KKz  
adjusted actual 经调整的实数；调整后的实数 x7vq?fP0n  
adjusted current assets 经调整的流动资产；调整后的流动资产 J9g|#1G  
adjusted figure 经调整的数字；调整后的数额 /yLzDCKn  
adjusted liabilities 经调整的负债；调整后的负债 w@87]/4Rq  
adjusted loss 经调整的亏损；调整后的亏损 _aVJ$N.  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 /)sDnJ1r  
adjusted profit 经调整的利润；调整后的利润 * eA{[  
adjusted surplus 经调整的盈余额；调整后的盈余额 zl0;84:H  
adjusted value 经调整的价值；调整后的价值 t[%x}0FP-F  
adjustment 调整；修订；理算〔保险〕 zx ct(  
adjustment centre 调剂中心 q]F4Lq(  
adjustment lag 调整过程的时间差距；调整时差 EYA/CI   
adjustment mechanism 调整机制 x$~3$E  
adjustment of loss 亏损调整 U'rr?,RML  
adjustment process 调整过程；调整程序 MinbE13?U  
adjustment range 调整幅度 IeO-O'^&`  
administered exchange rate 受管制汇率 CT|z[^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _GE=kw;:  
administration expenses 行政费用 6_W<hevI  
administration fee 手续费；行政费 smQ4CLJ  
administration in bankruptcy 破产管理 >NJjS8f5  
administration order 遗产管理令 2K3MAd{  
administrator 管理人；遗产管理人 EY So=  
administrator of the estate 遗产管理人 BTOA &Ag  
admission of debt 债项承认书 0Xp nbB~~I  
admission of proof 接纳债权证明 uK"^*NEC';  
advance 放贷款项；垫付款项；预支款项；预付款项 -oU@D  
advance account 暂支帐目；预付款帐户 Hr(6TLNw  
advance compensation 预付补偿金 | @uq()  
advance from shareholder 股东垫款 D0f*eSXE{  
advance pending reimbursement 预支以待日后付还 Y [4vRzc  
advanced economy 先进经济体系 :M@MmpPh  
advancement 预付；预付财产 64?Pfir6  
advances warrant 垫款令 B,4q>KQA  
advancing 贷出 b2G2cL-(  
adverse balance 逆差 Kl2}o|b   
adverse exchange 逆汇 #>BX/O*D  
advertisement addressed to shareholders 在报章刊登的致股东通告 :lNg:r$4  
advice for collection 托收通知书 X2i*iW<  
advice of drawing 提款通知书；汇票通知书 YdK_.t0Mu  
advice of payment 付款通知 s\6N }[s  
Advisory Committee [Securities and Futures Commission] p Z"o@';!  
谘询委员会〔证券及期货事务监察委员会〕 p=2zS.  
Advisory Committee on Diversification 经济多元化谘询委员会 =D{B}=D\IM  
affidavit 誓章；遗产申报誓章 Dh2#$[/@1  
affidavit of no receipt 述明无收款的誓章 !IN@i:m  
affiliate 联号；联营公司；附属公司 DUqJ y*F(  
affiliated company 附属公司；联号；联营公司 w nWgy4:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,E%1Uq"  
affordability 负担能力 9e]'OKL+  
African Development Bank [AfDB] 非洲开发银行 ~ W@
X-  
after-acquired property 事后取得的财产 j]>=1Rd0b(  
after-hours dealing 市后交易 >o#ERNf  
after-tax profit 税后盈利；税后利润；税后溢利 4ffU;6~l'  
agency agreement 代理协议 ~xw5\Y^  
agency expenses 代理机构的开支 ,`yyR:F  
agency fee 代理费 K|US~Hgv  
Agency Law 《代理法》 #h
pIyy%n  
agent 代理人；承销人 d`85P+Qen|  
agent of company 公司代理人 |P>|D+
I0  
agent's fee 代理人费；经纪费 XjxPIdX_H  
aggregate 总计；总数；总体数字 uWh|C9Y!A  
aggregate amount 总款额；总额 )9MrdVNv  
aggregate assets and liabilities 总体资产与负债 Cl
dDr<k3  
aggregate at constant price 按固定价格计算的总体数字 Mxo6fn6-46  
aggregate demand 总需求 h!v/s=8c  
aggregate gross position 总持仓量 * flWL  
aggregate limit 总限额 r?\|f:M3  
aggregate of salaries tax 合计薪俸税 B=r0?%DX"1  
aggregate performance 总体表现；总体业绩 TiQ^}5~M  
aggregate supply 总体供应 GYd]5`ri  
aggregate surplus 总盈余 ?d4Boe0-a2  
aggregate total 整体总额 NIaF5z  
aggregate value 总值；合计价值 h20Hg|   
aggregated basis 合计基准 ^xt9pa$f  
aggregated net chargeable income 合计应课税入息实额 jM]d'E?ZLA  
aggregation 合并计算；合计；总和 ALfiR(!  
aggregation of incomes of husband and wife 夫妇入息合并计算 3^XVQS***  
aggregation of property 财产的总和 ka#K [qI  
agio 差价；贴水 t}VwVf<K  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 6%E~p0)i%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :\mRtVH  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 k}HQq_Y(<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment vu<#wW*9  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 U,'EF[t  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment n08; <  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;Xyte  
agreement for a settlement 授产协议 Q70bEHLA  
agreement for assignment 转让协议 .9OFryo  
agreement for sale 售卖协议；买卖协议 IfMpY;ow=  
agreement for sale and purchase 买卖协议 +1/b^Ac  
agreement for the payment of interest 支付利息协议 +qhnP$vIe  
agreement for the repayment of money 还款协议 JD
]OIh  
agreement of reinsurance 再保险协议 1Fs-0)s8  
Agricultural Bank of China 中国农业银行 0vn[a,W<A  
air passenger departure tax 飞机乘客离境税 p0Gk j-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +RS$5NLH  
airport tax 机场税 5KJ%]B(H2  
alcohol duty 酒精税 5/ * >v  
alienation 让与；让渡；转让 VRF6g|0;  
alimony 生活费；赡养费 L%XXf3;c  
All Ordinaries Index [AOI] 所有普通股指数 ` 5#hjLe  
all risks 全险；综合险 ~p\n&{P0  
All Sales Record for Stock Market 《股票市场成交报告》 {OCJ(^8i  
Allied Capital Resources Limited 新联财务有限公司 qU-!7=}7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nVXg,Jl  
allocation letter 拨款信件 :Jk33 N4y0  
allocation of fund 分配款项；预留款项 tFiR!f)  
allocation of profit 利润分配；溢利分配 3{e'YD~hP  
allocation warrant 拨款令 g_vm&~U/'  
allotment 分配；配股 [x5
mPjgw  
allotment notice 股份配售通知；配股通知 w4,]2Ccn.  
allotment of shares 股份分配 [Tp%"f1  
allowable 可获宽免；免税的 m6i%DE  
allowable business loss 可扣除的营业亏损 J(e7{aRJ9  
allowable expenses 可扣税的支出 hg8Be6G<  
allowance 免税额；津贴；备抵；准备金 DvYwCgLR  
allowance for debts 债项的免税额 s/t
11;  
allowance for depreciation by wear and tear 耗损折旧免税额 4-V)_U#8  
allowance for funeral expenses 殡殓费的免税额 +ubnx{VC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jgq{p
Z#E  
allowance for repairs and outgoings 修葺及支出方面的免税额 hVM2/j  
allowance to debtor 给债务人的津贴 r|fO7PD  
alteration of capital 资本更改 5)`h0TK  
alternate trustee 候补受托人 ('4wXD]C  
amalgamation 合并 ,9\Snn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K6B4sE  
ambit of charges 征税范围；收费范围 8teJ*
sz  
amended valuation 经修订的估值 .YR8v1Cp  
American Commodities Exchange 美国商品交易所 'I v_mig  
American Express Bank Limited 美国运通银行 MMgx|"  
American Stock Exchange 美国证券交易所 B |&F%P0:  
amortization 摊销 a$$ Wt<&Y
 
amount due from banks 存放银行同业的款项 QPs:RhV7  
amount due from banks abroad 存放海外银行同业的款项 [7.agI@=  
amount due from holding companies 控股公司欠款 YE\K<T jH  
amount due from local banks 存放本港银行同业的款项 '$[Di'*;  
amount due to banks 银行同业的存款 `Mk4sKU\a  
amount due to banks abroad 海外银行同业的存款 qfrNi1\9-  
amount due to holding companies 控股公司存款 ^A!$i$NON  
amount due to local banks 本港银行同业的存款 `WnQ  
amount due to outport banks 外埠银行同业的存款 LuS+_|]x  
amount for note issue 发行纸币的款额 kZxW"2  
amount of bond 担保契据的款额 k>5O`Y:  
amount of consideration 代价款额 J +q|$K6  
amount of contribution 供款数额 YeyGN  
amount of indebtedness 负债款额 mmP U  
amount of principal of the loan 贷款本金额 Pl78fs"L@  
amount of rates chargeable 应征差饷数额 ]?&FOzN5$P  
amount of share capital 股本额  D:JS)+]  
amount of sums assured 承保款额 /:p8I6;  
amount of variation 变动幅度 :1;Q(9:v  
amount of vote 拨款数额 d!V$Y}n  
amount payable 应付款额 sV2iITFp  
amount receivable 应收款额  ;:OsSq&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FN?3XNp.  
analysis 分析 `R+,1"5=  
ancillary risk 附属风险 [@G`Afaf  
annual account 周年帐目；周年帐目报表；年度决算；年结 "U8S81'  
annual accounting date 年结日期 EB,4PEe:  
annual allowance 每年免税额；年积金；年度津贴；年津 1'O0`Me>#  
annual balance 年度余额 Im)EDTm$  
annual disposable income 每年可动用收入  zF: j  
annual estimates 周年预算 Uu'dv#4Iw  
annual fee 年费 <3Gqv9Y&  
annual general meeting 周年大会 :=fvZAWD  
annual growth rate 年增率；每年增长率 iM5vrz`n  
annual long-term supplement 长期个案每年补助金 hs(W;tR@W  
annual pensionable emolument 可供计算退休金的年薪 ;LMWNy4  
annual report 年报 Wi$dZOcSJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FjFwvO_.  
annual return 周年报表；周年申报表；每年报税表格 Fo}7hab  
Annual Return Rules 《周年报表规则》 ~xDw*AC-  
annual review of consumer prices 每年消费物价回顾 x_!ZycEa  
annual roll-forward basis 逐年延展方式 T)SbHp Y  
annual salary 年薪 ^E,1V5  
annual statement 年度报表；年度决算表 O3qM1-k}S  
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 Eju~}:Lo  
annuitant 年金受益人 WG5W0T_  
annuity 年金 fdv`7u+}a  
annuity contract 年金合约 ROdK8*jL  
annuity on human life 人寿年金 _^\$"nw  
antecedent debt 先前的债项 v>mn/a  
ante-dated cheque 倒填日期支票 XUmR{A  
anticipated expenditure 预期开支 v(O=IUa  
anticipated net profit 预期纯利 lddp^ #f  
anticipated revenue 预期收入 cdTsRS;E  
anti-inflation measure 反通货膨胀措施 XsL#;a C  
anti-inflationary stance 反通货膨胀立场 Vmi{X b]<  
apparent deficit 表面赤字 ~uj;qq  
apparent financial solvency 表面偿债能力 ln<]-)&C  
apparent partner 表面合伙人 L*]0"E  
application for personal assessment 个人入息课税申请书 Xy7Z38G  
application of fund 资金应用 jd:B \%#![  
application to release as liquidator and to destruct the books of accounts and documents *>."V5{;S  
申请免除清盘人职务及毁灭帐簿与文件 H%}IuHhN)  
appointed actuary 委任精算师 '\~^TFi  
appointed auditor 委任核数师；委任审计师 0LL c 1t>}  
appointed trustee 委任的受托人 Zyye%Ly  
appointer 委任人 |vILp/"9=W  
apportioned pro rata 按比例分摊 %*
W<vu>H  
apportionment 分配；分摊 50~K,Jx6B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^gYD*K!*  
apportionment formula 分摊方程式 CxF-Z7 '  
apportionment of estate duty 遗产税的分摊 ~cqryr9  
appraisal 估价；评估 P Sx304  
appreciable growth 可观增长 g/Wh,f3  
appreciable impact 显着影响 c`G&KCw)d  
appreciable increase 可观增长 '2nqHX D  
appreciation 增值；升值 e3m*i}K}  
appreciation against other currencies 相对其他货币升值 A3{0q>CC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ziEz.Wn"  
appreciation tax 增值税 kXc25y'blP  
appropriation 拨款；拨用；拨付 Q0cRH"!:  
appropriation account 拨款帐目 lE5v-z? &|  
Appropriation Bill 拨款法案 y
cr"Y|  
appropriation-in-aid system 补助拨款办法 XL5Es:"+?S  
approved assets 核准资产 0 f/.>1M=  
approved basket stock 认可一篮子证券 %2l7Hmp4H  
approved budget 核准预算 uT_!'l$fr  
approved charitable donation 认可慈善捐款 !#x=JX  
approved charitable institution 认可慈善机构 !GK$
[9  
approved currency 核准货币；认可货币 ${hz e<g  
approved estimates 核准预算 p{Sh F.  
approved estimates of expenditure 核准开支预算 ?mYYt]R  
approved overseas insurer 核准海外保险人 K :LL_,  
approved overseas trust company 核准海外信托公司 J5yidymrpW  
approved pooled investment fund 核准汇集投资基金 E4[}lX}  
approved provident fund scheme 认可公积金计划 )TmtSSS  
approved provision 核准拨款 >-)h|w i  
approved redeemable share 核准可赎回股份 %[QV,fD'E  
approved regional stock 认可地区性证券 }e]f  
approved retirement scheme 认可退休金计划 39TT{>?`w  
approved subordinated loan 核准附属贷款 O'DW5hBL0  
arbitrage 套戥；套汇；套利 uCP>y6I  
arbitrageur 套戥者；套汇者 rrBAQY|.  
arbitrary amount 临时款项 KMK`F{  
arrangement 措施；安排；协定 7^:4A'  
arrears 欠款 ;LwqTlJ*[L  
arrears of pay 欠付薪酬
Nt-<W+,  
arrears of revenue 逾期未收税款；逾期未收的帐项 yL1bS|@  
articles of association 组织章程；组织细则；组织章程细则 $u9]yiY.{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s0W2?!>)  
ascertainment of profit 确定利润 O#kq^C}  
"Asia Clear" “亚洲结算系统” =VP=|g  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [_6&N.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 'mMjjG9  
Asian Development Fund [ADF] 亚洲发展基金 }_OM$nzj  
Asian dollar bond 亚洲美元债券 fI|[Z+"  
Asian dollar market 亚洲美元市场 u{f* M,k  
Asian dollar rate 亚洲美元利率 )Y]/^1hx  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5#JJ?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;/8{N0  
asked price 沽盘；喊价；索价；卖方报价 [=TCEU{"~  
assessable income 应评税入息 ~H6;I$e[  
assessable loss 应评税亏损 \h{r;#g  
assessable profit 应评税利润 |M~ON=  
assessable value 应评税值 %y`7);.q  
assessed profit 估定利润 yy2I2Bv  
assessed value 经评估价值 cu7(.  
assessment 评税；评定；估价；评税单 Q(@IK&v  
assessment number 评税编号；估价编号 D!LX?_cD1i  
assessment of additional tax 补加税评税 wz /
GB8P  
assessment of performance 业绩评估；实绩评价 P=8>c'Q  
Assessor 评税主任 F?4(5 K  
asset price bubbles 资产价格泡沫 -uR
72f  
asset-backed securities 具资产保证的证券 jUMf6^^  
assets accretion 资产增值 H{G{H=K_  
assets and liabilities 资产与负债 ]B4}eBt5)@  
assets betterment statement 资产递增表；资产改进表 %i0\1hhV<  
assets lending 实物放款；有抵押贷款 @xWdO,#  
assets of the company passing on the death 死者去世时转移的公司资产 #`SD$;  
assets pledged as security for liabilities 用作负债抵押的资产 KLQ!b,=q  
assets portfolio 资产投资组合 9IZu$-  
assets price 资产价格 QLq@u[A  
assets quality 资产质素 8Jr?ZDf`  
assets realization 资产变现 8<#U9]  
assets refinancing arrangement 资产再集资安排 )NW6?Pu"  
assets securitization 资产证券化 4sFv?
W  
assets situated outside Hong Kong 在香港以外地方的资产 ":W%,`@$  
assets stripping 削减资产；拆卖资产 GH4iuPh]  
assets value 资产值 !.X.tc  
assignee 承让人 ~6[*q~B  
assignment 转让；转让书；转让契 sq0 PBEqq  
assignment of interest 权益转让 <G3&z
#]#4  
assignment of letters patent and trade mark 专利证书及商标转让 uOi&G:
=  
assignment of property 物业转让；物业转让书 r.3KPiYK  
assignment right 转让权 /.Jb0h[W1  
assignor 转让人 *,WP,-0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 gUax'^w;V;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 U8QX46Br  
associate member 附属会员 CnF |LTi  
associated body corporate 相联法人团体 "5|Lz)=  
associated company 相联公司；联属公司 #Z!b G?="  
associated corporation 相联法团 uQCo6"e  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] WMuD}s  
公认会计师公会〔英国〕 MtmOUI&'  
Association of Futures Exchange Brokers 香港期货经纪协会 j|_E$L A\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 l}g;'9ZB  
association of underwriters 承保人组织 (k"_># %  
assumption of control 接管 )LHj+B  
assurance 担保；保险；转易；转易书 '3(l-nPiG^  
assurance of interest 权益的转易 arZ@3]X%a  
at 19XX price 按一九ＸＸ年价格计算 ,TC;{ $O5  
at a discount 按赔价计算；按贴水价格计算；打折扣 x8#ODuH  
at a premium 按溢价计算；按升水价格计算 SAv<&  
at call 通知付款；按通知 773/#c  
at constant market price 按固定市价计算 {bNXedZ\  
at constant price 按固定价格计算 omX?Bl  
at cost 按成本计算 8\ha@&p  
at current market price 按当时市价计算；按现时市价计算 QBJ3iQs1  
at current price 按当时价格计算；按现时价格计算 <fO4{k*&  
at factor cost 按要素成本计算；按生产要素成本计算 _%@=Uc6V  
at money-of-the-day price 按付款当日价格计算 x%> e)L<  
at or better 按指定或较佳价位〔买卖指令〕 90N`CXas
 
at par 按面值计算；平价 (Ye>Cp+]  
at sight 见票即付 jx`QB')kX  
at the close 按收市盘 3K0tC=  
at the opening 按开市盘 `iShJz96  
attestation 见证；见证条款 JC;^--0(z  
at-the-money option 平价期权 u' Qd,  
attorney 受权人；受托代表人 Xh+ia#K  
attornment 新拥有人承认书 hZ\+FOx;  
attributable profit 可归属利润 8nNsrat  
attributable share value 可归属股份价值 C'mL&  
Auckland Stock Exchange 奥克兰证券交易所 H}0dd"  
auction 拍卖 u=+q$Q]  
auctioneer 拍卖商 ,w)p"[^b  
audit 审计；核数 ,d,\-x-+/  
Audit Commission 审计署 f^Bc  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] dfj\RIV8  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 MQ/ A]EeL  
audit review 帐目审查 adEJk  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q 2?X"!  
audited account 审计帐目；经审计的帐目 6vzk\n  
audited annual account 经审计的周年帐目 \>/M .2  
audited balance sheet 经审计的资产负债表 HRa@  
auditor 核数师；核数主任；审计师 rp
34?/Nz  
auditor's certificate 核数师证明书；审计师证明书 xycH~ ?  
auditor's report 核数师报告；审计师报告 Z+:D)L  
Aussie bond 澳元债券 [Gr*,nVvB  
austerity budget 紧缩预算 kMxazx1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tJI,r_  
Australia All Ordinaries Index 澳洲所有普通股票指数 w5C*L)l  
Australian Dollar [AUD] 澳元 BNGe exs@  
Australian Options Market 澳大利亚期权市场 3ha|0[r9  
Australian Securities Commission 澳洲证券事务监察委员会 -\$`ic$"1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Kf,-4)  
Australian Stock Exchange 澳大利亚证券交易所 TW&DFKK`  
Austrian Schilling [ATS] 奥地利先令 JN3cg  
authentication 认证；鉴证 ``Q2P%  
authority to purchase 委托购买证；委购书 7YIK9edP  
authorization 认可；核准；授权；授权书 'C+;r?1!h  
authorization by direction 指示授权 Yn51U6_S  
authorization by instruction 指令授权 &%aXR A#+  
authorization by warrant 令状授权 vlWw3>4  
authorization of unit trust 单位信托的认可 !UBO_X%dz  
authorized agent 指定代理人 V1=*z  
authorized capital 法定资本 =H]F`[B=  
authorized clerk 出市员 ?h\mk0[  
authorized dealer 认可交易商 Bd0eC#UGkQ  
authorized financial institution 认可财务机构 D #2yIec  
authorized fund 认可基金 o,Z{ w"  
authorized fund house 获授权的基金公司；认可基金公司 *iXe^<6v  
authorized institution 认可机构 N> Jw  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 zzpZ19"`1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^+70<#Xc  
authorized insurer 获授权保险人；获认可承保人 " BTE  
authorized investment 特准投资项目 2-If]Fc  
authorized person 获授权人 ]hw-Bu\{  
authorized representative 获授权代表 p QE)p  
authorized share capital 法定股本 M++0zh
S  
automated quotation system 自动报价系统 y&T&1o  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (g8*d^u#PO  
自动交易系统〔香港期货交易所有限公司〕 tl8O6`<Z  
automatic adjustment mechanism 自动调整机制 +RZ~LA\+  
automatic adjustment system 自动调整系统 =ZYThfAEw  
Automatic Clearing House 自动票据交换所 Y#V8(DTyH  
automatic exchange rates accumulation system 自动化汇率累集系统 P<dy3;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 VkmRh,T  
automatic teller machine [ATM] 自动柜员机 D@Da0  
autopay 自动转帐 J@"utY6N  
available assets 可用资产 t@zdm
y  
available fiscal reserve 现存财政储备 'w/qcD-  
available profit 可用利润 2i=H"('G)+  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 PK6iY7Qp)  
average 平均；平均数；海损 #} ,x @]
p  
average basic salary 平均基本薪金 ~XM[>M\qB  
average consumer expenditure 平均消费开支；一般消费开支 8}p8r|d!ls  
average cost 平均成本 <EX7WA  
average cost of land production 增辟土地平均成本 |(IO=V4P  
average daily turnover 平均每日成交额 0OZMlt%z  
average daily wage rate 平均每日工资率 h,t|V}Wb  
average expenditure pattern 平均开支模式 .=RlOK  
average growth rate 平均增长率 !F4;_A`X  
average net fixed assets 固定资产平均净值 J
MV50 y  
average of relatives 相对价格平均数 !AN^ ,v]D  
average price 平均价格
+JdZPb  
average propensity to consume 平均消费倾向；一般消费倾向 {Q(}DI  
average propensity to save 平均储蓄倾向；一般储蓄倾向 :>3=gex@^0  
average rate 平均率 _ *(bmJM  
average revenue 平均收入；平均收益 gvavs+H%  
average stock 平均库存；平均存货 cA`4:gp  
average yearly rent 平均年租 ~4#B'Gy[  
avoidance of double taxation 避免双重课税 :Hy]  
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 TRvZ  
Q4'C;<\@(Q  
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