一些有用的会计术语(也不知道发的地方对不对)A

A: NlPS#  
A share Ａ股；甲类股份 }p3b#fAr  
abatement of tax 减税；减扣免税额 rz
Ld"`  
ABN AMRO Bank N.V. 荷兰银行 gSi5u#}J  
above-the-line expenditure 线上项目支出；经常预算支出 HMQI&Lh=U  
above-the-line receipt 线上项目收入；经常预算收入 ZW4aY}~)$  
ABSA Asia Limited 南非联合亚洲有限公司 mf$j03tu  
absolute change 绝对数值变更 UsW5d]i}Y  
absolute expenditure 实际开支 t 0O4GcAN  
absolute guideline figure 绝对准则数字 f?UzD#50D  
absolute interest 绝对权益 L10IF  
absolute order of discharge 绝对破产解除令 %_)zWlN  
absolute profit margin 绝对利润幅度 Cnh|D^{s  
absolute value 实值；绝对值 ,Qc.;4s-  
absolutely vested interest 绝对既得权益 7XAvd-  
absorbed cost 已吸收成本；已分摊成本 HCnf2td  
absorption 吸收；分摊；合并 F9o6V|v  
absorption rate 吸收率；摊配率；分摊率 L:f)i,S"5q  
ACB Finance Limited 亚洲商业财务有限公司 mV\$q@sII  
acceptable form of reciprocity 合理的互惠条件 e-6w8*!i  
acceptable rate 适当利率；适当汇率 Q+[ .Y&  
acceptance agreement 承兑协议 &y.dmW  
acceptance for honour 参加承兑 a-0cN 9  
acceptor 承兑人；接受人；受票人 %vqT#+x  
acceptor for honour 参加承兑人 [1Dm<G u@  
accident insurance 意外保险 MWwJzVL8  
Accident Insurance Association of Hong Kong 香港意外保险公会 nfE@R."A  
accident insurance scheme 意外保险计划 _n O.-  
accident year basis 意外年度基准 2<W&\D o@  
accommodation 通融；贷款 'p}`i/  
accommodation bill 通融票据；空头票据 "Ai6<:ml  
accommodation party 汇票代发人 Wr%7~y*K  
account balance 帐户余额；帐户结余 I48VNX  
account book 帐簿 ,@CfVQz  
account collected in advance 预收款项 LJuW${Y  
account current book 往来帐簿 g`Md80*Zfk  
account of after-acquired property 事后取得的财产报告 00<{:  
account of defaulter 拖欠帐目 HtBF=Boq  
account payable 应付帐款 3VO:+mT  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \HSicV#i  
account receivable 应收帐款 z1j|E :  
account receivable report 应收帐款报表 szq+@2:  
account statement 结单；帐单；会计财务报表 7sV/_3H+  
account title 帐户名称；会计科目 3oBC   
accountant's report 会计师报告
(F5ttQPh  
Accountant's Report Rules 会计师报告规则 78
Y@OL_$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 h8v>zNf'  
Accounting Arrangements 《会计安排》 rG6\ynBX%  
accounting basis 会计基础 X0i3_RVa  
accounting by Official Receiver 破产管理署署长呈交的帐目 h}Ygb-uZ  
Accounting Circular 《会计通告》 Lo`F  
accounting class 会计类别 4M`Xrfwm'[  
accounting date 记帐日期；会计结算日期 `iYc<N`  
accounting for money 款项核算 :t$A8+A+0  
Accounting Officer 会计主任 'EX4.h a5  
accounting period 会计报告期；会计期 tY_5Pz(@
 
accounting policy 会计政策；会计方针 _wu*M  
accounting practice 会计惯例 P[i
\e7mR  
accounting principle 会计准则 f_<Y\  
accounting record 会计记录 |rPAC![=  
accounting report 会计报告 `BT^a =5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;93KG4a  
Accounting Society of China 中国会计学会 ww,
Z )m  
accounting statement 会计报表 lo:~aJ8  
accounting system 会计制度；会计系统 Q"}s>]k3_  
accounting transaction 会计事项；帐务交易 '
`o[+.  
accounting treatment 会计处理 19I:%$U3  
accounting year 会计年度 TmP8q  
accretion 增值；添加 x:-`o_Q*i  
accrual 应计项目；应累算数目 *\q8BZ  
accrual basis 应计制；权责发生制 a@W7<9fY;  
accrual basis accounting 应计制会计；权责发生制会计 tgN92Q.i6T  
accrue 应累算；应计 xs1bxJ_R  
accrued benefit 应累算利益 > V%Q O>C  
accrued charges 应计费用 H@W0gK(cS;  
accrued cumulative preference share dividend 应累算的累积优先股股息 Vyt E  
accrued expenses 应累算费用 ]P3[.$z  
accrued interest payable 应付利息；应计未付利息 FdxsUDL  
accrued interest receivable 应收利息；应计未收利息 [x_s/"Md;  
accrued right 累算权益 rm|7 [mK  
accruing profit 应累算的利润 %V_eJC""?  
accumulated fiscal reserve 累积财政储备 $9H[3OZPVv  
accumulated profit 累积利润；滚存溢利 jT^!J+?6K+  
accumulated reserve 累积储备 Bl4 dhBZoO  
accumulation of surplus income 累积收益盈余 fN[n>%)VO<  
acquired assets 既得资产 {j@+h%sF>+  
acquisition 收购；购置；取得 9ECS,r*B  
acquisition cost 购置成本 jsm0kz  
acquisition expenses 购置费用 
P9yw&A  
acquisition of 100% interest 收购全部股权 V/-MIH7SF  
acquisition of control 取得控制权 cjT[P"5$  
acquisition of fixed assets 购置固定资产 d}% (jJ(I  
acquisition of shell “买壳” `o-*Tr  
acquisition price 收购价 lU$X4JBzS  
act of God 天灾 ^x3EotQ\  
acting partner 执事合伙人 z93nYY$`Y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1v]t!}W:6  
active partner 积极参与的合伙人 W-Of[X{<  
active trading 交投活跃 ZNy9_a:dX  
actual circulation 实际流通 I9/KM4&  
actual cost 实际成本 jtLnj@,  
actual expenditure 实际开支；实际支出 A$m<@
%Sz  
actual income 实际入息；实际收入；实际收益 m/?h2McS  
actual market 现货市场 ~XQ$aRl&  
actual price 现货价；实际价格 8p,>y(o  
actual profit 实际利润 XGk}e4;_  
actual quotation 实盘；实际价位；实际报价 Fwv\pJ}$  
actual year basis 按实际年度计算 y:9?P~  
actuals 实货 nKu(XgFv  
actuarial investigation 精算调查 %8<2>  
actuarial principle 精算原则 ;MZbL)  
actuarial report 精算师报告 #M:B3C!ouY  
Actuarial Society of Hong Kong 香港精算学会 1^sbT[%R  
actuarial valuation 精算师估值 I~k=3,7<  
actuary 精算师 d+1x*`U|  
ad referendum agreement 暂定协议；有待覆核的协定 [x$;XqA  
ad valorem duty 从价税；按值征税 f?m5pax|  
ad valorem duty system 从价税制 %*p^$5L<  
ad valorem fee 从价费 UzJ!Y/5  
ad valorem tariff 从价关税 .h6Y<
E  
additional allowance 额外免税额 Cz[5Ug'V  
additional amount for unexpired risk 未过期风险的额外款额 P2QRvn6v  
additional assessable profit 补加应评税利润 /J.0s0@  
additional assessment 补加评税 *vD/(&pQ1:  
additional commitment 额外承担 i&pMF O  
additional commitment vote 额外承担拨款 5iv@@1c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2;}xN!8  
additional dependent parent allowance 供养父母额外免税额 ZmP1C`>  
additional provision 额外拨款 o{g@Nk'f  
additional stamp duty 附加印花税 ~D_rZ&  
additional tax 补加税罚款；补加税款 :SdIU36  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 M;
PlSb  
adjudged bankrupt 被裁定破产 ~QO< B2hS}  
adjudicated bankrupt 裁定破产人 .Nk
6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 'Ye]eL,I\  
adjudication of bankruptcy 裁定破产；宣告破产 F]0Jwm{  
adjudication of insolvency 裁定无力偿还债务 WS5"!vz   
adjusted actual 经调整的实数；调整后的实数 ^@Y9!G=  
adjusted current assets 经调整的流动资产；调整后的流动资产 &gJW6<  
adjusted figure 经调整的数字；调整后的数额 6ku8`WyoF  
adjusted liabilities 经调整的负债；调整后的负债 9?!u2 o  
adjusted loss 经调整的亏损；调整后的亏损 F*. /D~K  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 wvX"D0eVn  
adjusted profit 经调整的利润；调整后的利润 "V:XhBG?  
adjusted surplus 经调整的盈余额；调整后的盈余额 hsz$S:am  
adjusted value 经调整的价值；调整后的价值 x@Sra@
 
adjustment 调整；修订；理算〔保险〕 %Au T8  
adjustment centre 调剂中心 nE^wxtY  
adjustment lag 调整过程的时间差距；调整时差 k=FcPF"  
adjustment mechanism 调整机制 pBvo M={2!  
adjustment of loss 亏损调整 W*3o|x  
adjustment process 调整过程；调整程序 Ipg\9*c`  
adjustment range 调整幅度 ym[+Rw  
administered exchange rate 受管制汇率 ,A^L=+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &'NQ)Dn  
administration expenses 行政费用 %qONJP  
administration fee 手续费；行政费 )v};C<  
administration in bankruptcy 破产管理 Jfe~ ,cI  
administration order 遗产管理令 C\J@fpH(t`  
administrator 管理人；遗产管理人 #'#4hJ*YC  
administrator of the estate 遗产管理人 Vj29L?3  
admission of debt 债项承认书 [KD}U-(Wg  
admission of proof 接纳债权证明 M Ey1~h/  
advance 放贷款项；垫付款项；预支款项；预付款项 @H3|u`6V  
advance account 暂支帐目；预付款帐户 s~/57S  
advance compensation 预付补偿金 ]m RF[b$  
advance from shareholder 股东垫款 V02309Y  
advance pending reimbursement 预支以待日后付还 +OKA_b"wB  
advanced economy 先进经济体系 1RmBtx\<  
advancement 预付；预付财产 dPRtN@3  
advances warrant 垫款令 z=u~]:.1O  
advancing 贷出 +7`u9j.  
adverse balance 逆差 l;XUh9RF`A  
adverse exchange 逆汇 FU^Y{sbDg  
advertisement addressed to shareholders 在报章刊登的致股东通告 /Ql6]8.P  
advice for collection 托收通知书 VN?<[#ij  
advice of drawing 提款通知书；汇票通知书 $B*qNYpPy.  
advice of payment 付款通知 HH+TjX/b  
Advisory Committee [Securities and Futures Commission] Qb@BV&^y&  
谘询委员会〔证券及期货事务监察委员会〕 d"z*Nb  
Advisory Committee on Diversification 经济多元化谘询委员会 B6-AIPb  
affidavit 誓章；遗产申报誓章 |WQD=J%~(  
affidavit of no receipt 述明无收款的誓章 Ni&,g  
affiliate 联号；联营公司；附属公司 So0`c,D  
affiliated company 附属公司；联号；联营公司 _Wq7U1v
`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 kWI]f
Z_n  
affordability 负担能力 U9bFUK/z  
African Development Bank [AfDB] 非洲开发银行 >>/nuWdpO  
after-acquired property 事后取得的财产 "sC$%D<oc  
after-hours dealing 市后交易 \?J=mE@;1  
after-tax profit 税后盈利；税后利润；税后溢利 {c.}fyN  
agency agreement 代理协议 6ch@Be5*  
agency expenses 代理机构的开支 VOD1xWrb  
agency fee 代理费 qdKh6{  
Agency Law 《代理法》 7&#'c8]/qh  
agent 代理人；承销人 )kFme=;  
agent of company 公司代理人 ]eY Qio!  
agent's fee 代理人费；经纪费 5L/Yi  
aggregate 总计；总数；总体数字 :/ ~):tM  
aggregate amount 总款额；总额 v\J!yz  
aggregate assets and liabilities 总体资产与负债 =#7s+d-  
aggregate at constant price 按固定价格计算的总体数字 "X\q%%P=?  
aggregate demand 总需求 T@2f&Un^  
aggregate gross position 总持仓量 0^-z?Kb<}  
aggregate limit 总限额 h]G6~TYI5  
aggregate of salaries tax 合计薪俸税 3 t~X:  
aggregate performance 总体表现；总体业绩 N;%j#(v j  
aggregate supply 总体供应 /^nP_ID  
aggregate surplus 总盈余 E>o&GYc
 
aggregate total 整体总额 #Lu4OSM+  
aggregate value 总值；合计价值 8Ng))7g!  
aggregated basis 合计基准 "-G.V#zI  
aggregated net chargeable income 合计应课税入息实额 [RroHXdk+  
aggregation 合并计算；合计；总和 h}Fu"zK  
aggregation of incomes of husband and wife 夫妇入息合并计算 Yk(NZ3O  
aggregation of property 财产的总和 z1z=P%WK  
agio 差价；贴水 \UVT_=Y  
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》 F0DPS:c  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment DK2c]i^|=  
《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》 TiwHLb9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :FEd:0TS  
《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》 Lqy|DJ%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gEX:S(1QP  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 qdg= Imx  
agreement for a settlement 授产协议 bvt-
leA=  
agreement for assignment 转让协议  ]IN-  
agreement for sale 售卖协议；买卖协议 hg)!m\g  
agreement for sale and purchase 买卖协议 n:%'{}Jw  
agreement for the payment of interest 支付利息协议 aTmX!!  
agreement for the repayment of money 还款协议 Zb5T90s%  
agreement of reinsurance 再保险协议 p]atH<^;K  
Agricultural Bank of China 中国农业银行 1aXIhk4  
air passenger departure tax 飞机乘客离境税 O% j,:t'"  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 So3,Z'z=  
airport tax 机场税 D| 3AjzW  
alcohol duty 酒精税 ?
#'
);`  
alienation 让与；让渡；转让 oZ|{J  
alimony 生活费；赡养费 Xmw2$MCB  
All Ordinaries Index [AOI] 所有普通股指数 J~PTVR
  
all risks 全险；综合险 0l
l,V  
All Sales Record for Stock Market 《股票市场成交报告》 NpjsZcA  
Allied Capital Resources Limited 新联财务有限公司 Br?++\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~cWLu5  
allocation letter 拨款信件 cHfK-R  
allocation of fund 分配款项；预留款项 ]}*G[[ ^p  
allocation of profit 利润分配；溢利分配 +LvZ87O^~  
allocation warrant 拨款令 SV$ASs  
allotment 分配；配股 < :S?t2C  
allotment notice 股份配售通知；配股通知 r)*_,Fo|  
allotment of shares 股份分配 3@#,i<ge:  
allowable 可获宽免；免税的 -0[>}!l=G  
allowable business loss 可扣除的营业亏损 L
S?` {E   
allowable expenses 可扣税的支出 CVn;RF6  
allowance 免税额；津贴；备抵；准备金 EV;;N  
allowance for debts 债项的免税额 @)FXG~C*  
allowance for depreciation by wear and tear 耗损折旧免税额 vErbX3RY2  
allowance for funeral expenses 殡殓费的免税额 aTsy)=N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 la6e`  
allowance for repairs and outgoings 修葺及支出方面的免税额 NWq [22X |  
allowance to debtor 给债务人的津贴 6Wcn(h8%*  
alteration of capital 资本更改 c"jhbH!u4  
alternate trustee 候补受托人 V3.vE,  
amalgamation 合并 e3bAT.P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [9
##Kb  
ambit of charges 征税范围；收费范围 -b
G#h)yj  
amended valuation 经修订的估值 8I|1Pl  
American Commodities Exchange 美国商品交易所 *8(t y%5F0  
American Express Bank Limited 美国运通银行 a-o hS=W  
American Stock Exchange 美国证券交易所 2gNBPd)I  
amortization 摊销 tF)k6*+  
amount due from banks 存放银行同业的款项 ^!{ oAzy9  
amount due from banks abroad 存放海外银行同业的款项 t2U]CI%  
amount due from holding companies 控股公司欠款 *PA1iNdKS  
amount due from local banks 存放本港银行同业的款项 c9F[pfi(  
amount due to banks 银行同业的存款 bC>yIjCTn  
amount due to banks abroad 海外银行同业的存款 ~S~x@&yR  
amount due to holding companies 控股公司存款 %QlBFl0a  
amount due to local banks 本港银行同业的存款 ;U5x'}%0]  
amount due to outport banks 外埠银行同业的存款 Ib<5u  
amount for note issue 发行纸币的款额
omDi<-  
amount of bond 担保契据的款额 `XRb:d^  
amount of consideration 代价款额 KfN`ZZ<  
amount of contribution 供款数额 Yqj.z|}Nb  
amount of indebtedness 负债款额  \1c`)
 
amount of principal of the loan 贷款本金额 zke~!"iq  
amount of rates chargeable 应征差饷数额 _*-'yu8#  
amount of share capital 股本额 N*c?Er@8U  
amount of sums assured 承保款额 oBGstt@  
amount of variation 变动幅度 *~MiL9m+?  
amount of vote 拨款数额 X_Of k  
amount payable 应付款额 M@z_Z+q9  
amount receivable 应收款额 fuwpp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y_TL4  
analysis 分析 ^5iY/t~Q  
ancillary risk 附属风险 ;gw!;!T  
annual account 周年帐目；周年帐目报表；年度决算；年结 znDtM1sLeV  
annual accounting date 年结日期 e#Zf>hlAz  
annual allowance 每年免税额；年积金；年度津贴；年津 "=0lcbC  
annual balance 年度余额 :j50]zLy{  
annual disposable income 每年可动用收入 /A`zy  
annual estimates 周年预算 =<27qj  
annual fee 年费 (Os OPTp  
annual general meeting 周年大会 6d?2{_},  
annual growth rate 年增率；每年增长率 qS`|=5f  
annual long-term supplement 长期个案每年补助金 >ehWjL`8  
annual pensionable emolument 可供计算退休金的年薪 s9Q)6=mE  
annual report 年报 q2o$s9}B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 eDMwY$J  
annual return 周年报表；周年申报表；每年报税表格 jn3|9x  
Annual Return Rules 《周年报表规则》 f;; S  
annual review of consumer prices 每年消费物价回顾 )@&?i.  
annual roll-forward basis 逐年延展方式 d?+oT0pCH  
annual salary 年薪 bT6)(lm  
annual statement 年度报表；年度决算表 )*AA9   
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;b+gIz*  
annuitant 年金受益人 f4;8?  
annuity 年金 7)5$1  
annuity contract 年金合约 }R] }@i~i  
annuity on human life 人寿年金 J
V*,!5  
antecedent debt 先前的债项 lDM~Z3(/b  
ante-dated cheque 倒填日期支票 "a_D]D(d5  
anticipated expenditure 预期开支 i1H80m s  
anticipated net profit 预期纯利 F/,<dNJ  
anticipated revenue 预期收入 q\Io6=39x  
anti-inflation measure 反通货膨胀措施 #;KG6IE  
anti-inflationary stance 反通货膨胀立场 +!Gr`&w*)  
apparent deficit 表面赤字 \:)o'-  
apparent financial solvency 表面偿债能力 >"My\o  
apparent partner 表面合伙人 !/lYq;$R  
application for personal assessment 个人入息课税申请书 o_^d>Klb8  
application of fund 资金应用 ezy5Jqk5%  
application to release as liquidator and to destruct the books of accounts and documents K*i1! "w  
申请免除清盘人职务及毁灭帐簿与文件 Ac(Vw%  
appointed actuary 委任精算师 4I[FE;^  
appointed auditor 委任核数师；委任审计师 E3C[o! 5  
appointed trustee 委任的受托人  `:  
appointer 委任人 g"AfI  
apportioned pro rata 按比例分摊 '-~/!i+=  
apportionment 分配；分摊 UA u4x 7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uF|ix.R6  
apportionment formula 分摊方程式 >WS&w;G  
apportionment of estate duty 遗产税的分摊 wk7_(gT`0  
appraisal 估价；评估 h+d;`7Z>  
appreciable growth 可观增长 g.sV$.T2K  
appreciable impact 显着影响 ^XB8A=xi  
appreciable increase 可观增长 Zkep7L   
appreciation 增值；升值 :[rKSA]@  
appreciation against other currencies 相对其他货币升值 #$^i x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @tp7tB ;  
appreciation tax 增值税 8`?j*FV7kq  
appropriation 拨款；拨用；拨付 &1C9K>  
appropriation account 拨款帐目 7CN[Z9Y^}  
Appropriation Bill 拨款法案 ZUI\0qh+  
appropriation-in-aid system 补助拨款办法 QKkr~?sTO  
approved assets 核准资产 JBJ7k19;  
approved basket stock 认可一篮子证券 ]O ` [v  
approved budget 核准预算 <UL|%9=~  
approved charitable donation 认可慈善捐款 9<r}
s  
approved charitable institution 认可慈善机构 p%y\`Nlgdx  
approved currency 核准货币；认可货币 !>);}J!e]  
approved estimates 核准预算 5K-)X9z?  
approved estimates of expenditure 核准开支预算 )CTM  
approved overseas insurer 核准海外保险人 DyTk<L  
approved overseas trust company 核准海外信托公司 1^>g>bn_"  
approved pooled investment fund 核准汇集投资基金 E"yf!*  
approved provident fund scheme 认可公积金计划 r/<JY5  
approved provision 核准拨款
"4AQpD  
approved redeemable share 核准可赎回股份 ^<Tp-,J$EN  
approved regional stock 认可地区性证券 G&H"8REm  
approved retirement scheme 认可退休金计划 QYb?;Z  
approved subordinated loan 核准附属贷款 BfLZ  
arbitrage 套戥；套汇；套利 j7 3@Yi%  
arbitrageur 套戥者；套汇者 dct#ECT  
arbitrary amount 临时款项 >Ga1p'8FtU  
arrangement 措施；安排；协定 (`Mz.VN  
arrears 欠款 H?^#zj`Ex+  
arrears of pay 欠付薪酬 V-r<v1}M  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~,1q :Kue  
articles of association 组织章程；组织细则；组织章程细则 6EWB3.x19  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {EN@,3bA  
ascertainment of profit 确定利润 JU.%;e7  
"Asia Clear" “亚洲结算系统” Bb"4^EOZ,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 vfDb9QP  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 F}DD;K  
Asian Development Fund [ADF] 亚洲发展基金 4N0nU  
Asian dollar bond 亚洲美元债券 <5}du9@  
Asian dollar market 亚洲美元市场 u@'zvkb@  
Asian dollar rate 亚洲美元利率 A+D
YIS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (:x"p{  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `R?W @,@'  
asked price 沽盘；喊价；索价；卖方报价 sB/s17ar  
assessable income 应评税入息 p>
O< "X@  
assessable loss 应评税亏损 W A}@n  
assessable profit 应评税利润 PCfs6.*5Mf  
assessable value 应评税值 zL}hFmh  
assessed profit 估定利润 a$O]'}]`  
assessed value 经评估价值 {\zr_v`g  
assessment 评税；评定；估价；评税单 9iNns;^`q  
assessment number 评税编号；估价编号 =Q/>g6  
assessment of additional tax 补加税评税 I*2rS_i[T  
assessment of performance 业绩评估；实绩评价 mnjA8@1  
Assessor 评税主任 eF1%5;" W  
asset price bubbles 资产价格泡沫 XOU$3+8q5  
asset-backed securities 具资产保证的证券 ]w_)Spo.  
assets accretion 资产增值 c/U6K yiK  
assets and liabilities 资产与负债 @v=q,A8_  
assets betterment statement 资产递增表；资产改进表 fMaNv6(  
assets lending 实物放款；有抵押贷款 NyLnE  
assets of the company passing on the death 死者去世时转移的公司资产 BAHx7x#(  
assets pledged as security for liabilities 用作负债抵押的资产 y]9UFL"  
assets portfolio 资产投资组合 R  |%  
assets price 资产价格 d vxEXy  
assets quality 资产质素 nHrCSfK  
assets realization 资产变现 ~]M"  
assets refinancing arrangement 资产再集资安排 :L0W"$  
assets securitization 资产证券化 59]9-1" +  
assets situated outside Hong Kong 在香港以外地方的资产 [1GEe
 
assets stripping 削减资产；拆卖资产 @NE#P&f  
assets value 资产值 b\S}?{m5  
assignee 承让人 ~Xw?
>&  
assignment 转让；转让书；转让契 D|:sSld @  
assignment of interest 权益转让 :/qO*&i,N  
assignment of letters patent and trade mark 专利证书及商标转让 kc[["w&  
assignment of property 物业转让；物业转让书 #Q7$I.O]  
assignment right 转让权 N Z`hy>LF^  
assignor 转让人 \TlUC<urP  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &Z!2xfQy>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 s+- aHn  
associate member 附属会员 ?!oa15  
associated body corporate 相联法人团体 1?\
Y,+  
associated company 相联公司；联属公司 ]L^M7SKE6  
associated corporation 相联法团 w%n]~w=8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,2bAKa  
公认会计师公会〔英国〕 +Bfi/>  
Association of Futures Exchange Brokers 香港期货经纪协会 }C.{+U  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =rF8[Q0K  
association of underwriters 承保人组织 [+z:^a1?V  
assumption of control 接管 E ET 2|*}  
assurance 担保；保险；转易；转易书 V p{5K
xq  
assurance of interest 权益的转易 Y_sVe  
at 19XX price 按一九ＸＸ年价格计算 ]'/]j  
at a discount 按赔价计算；按贴水价格计算；打折扣 T_T{c+,Zd$  
at a premium 按溢价计算；按升水价格计算 -+_&#twU  
at call 通知付款；按通知 .?RjH6W  
at constant market price 按固定市价计算 *, K \A  
at constant price 按固定价格计算 e`F|sz]k"H  
at cost 按成本计算 
mA@+4&  
at current market price 按当时市价计算；按现时市价计算 {[*_HAy7  
at current price 按当时价格计算；按现时价格计算 Jx w<*  
at factor cost 按要素成本计算；按生产要素成本计算 m)}MkC-  
at money-of-the-day price 按付款当日价格计算
id'#s  
at or better 按指定或较佳价位〔买卖指令〕 Kf~+jYobO  
at par 按面值计算；平价 {E|gV9
g  
at sight 见票即付 +~O{ UGB=  
at the close 按收市盘 LP /4e`  
at the opening 按开市盘 fM.|#eLi  
attestation 见证；见证条款 A!yLwkc:5  
at-the-money option 平价期权 s#ZH.z@J  
attorney 受权人；受托代表人 ?F{xDfqw  
attornment 新拥有人承认书 l.l~K%P'h  
attributable profit 可归属利润 a0\UL"z#+  
attributable share value 可归属股份价值 G.
TX1  
Auckland Stock Exchange 奥克兰证券交易所 f4}6$>)  
auction 拍卖 K~T\q_ZPZ  
auctioneer 拍卖商 ?UDO%`X  
audit 审计；核数 )A=g# D#  
Audit Commission 审计署 _<Yo2,1^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %WR"85  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 f@L{*Upj+  
audit review 帐目审查 G[j79o  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ulJ
YJ+CC!  
audited account 审计帐目；经审计的帐目 ZQA C&:  
audited annual account 经审计的周年帐目 5&=n  
audited balance sheet 经审计的资产负债表 yG$@!*|  
auditor 核数师；核数主任；审计师 :PkZ(WZ9  
auditor's certificate 核数师证明书；审计师证明书 8f5^@K\c  
auditor's report 核数师报告；审计师报告 wkA!Jv%  
Aussie bond 澳元债券  _Qc\v0%  
austerity budget 紧缩预算 l&xD3u^G  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }j*/>m  
Australia All Ordinaries Index 澳洲所有普通股票指数 :j4 [_9\  
Australian Dollar [AUD] 澳元 uF"`y&go  
Australian Options Market 澳大利亚期权市场 !Jl0Eu  
Australian Securities Commission 澳洲证券事务监察委员会 e8<nPt`C  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~W{h-z%q  
Australian Stock Exchange 澳大利亚证券交易所 v*'\w#  
Austrian Schilling [ATS] 奥地利先令 [S+-ovl  
authentication 认证；鉴证 C/VYu-p%  
authority to purchase 委托购买证；委购书 *?Ef}:]  
authorization 认可；核准；授权；授权书 e}AJxBE  
authorization by direction 指示授权 (OQ @!R&  
authorization by instruction 指令授权 4[0?F!%  
authorization by warrant 令状授权 RNtA4rC>#  
authorization of unit trust 单位信托的认可 1Z8oN3  
authorized agent 指定代理人 tdF[2@?+  
authorized capital 法定资本 RGI6W{\  
authorized clerk 出市员 @$Kq<P  
authorized dealer 认可交易商 ,8nZzVo  
authorized financial institution 认可财务机构 9Ib(x0_  
authorized fund 认可基金 FH`&C*/F0Y  
authorized fund house 获授权的基金公司；认可基金公司 m-92G8'  
authorized institution 认可机构  WPKTX,k  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @6'E8NFl  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #2ASzCe  
authorized insurer 获授权保险人；获认可承保人 '$-,;vnP0  
authorized investment 特准投资项目 pY#EXZ#   
authorized person 获授权人 % ul{nL:  
authorized representative 获授权代表 z}&C(m:al  
authorized share capital 法定股本 BM~niW;k  
automated quotation system 自动报价系统 ^T6!z^g1h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] FD+PD:cQn  
自动交易系统〔香港期货交易所有限公司〕 chzR4"WZFt  
automatic adjustment mechanism 自动调整机制 D-:<]D:  
automatic adjustment system 自动调整系统 0.+eF }'H  
Automatic Clearing House 自动票据交换所 5THS5'
  
automatic exchange rates accumulation system 自动化汇率累集系统 Am0C|(#Xm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 q*TKs#3  
automatic teller machine [ATM] 自动柜员机 Ab<Ok\e5  
autopay 自动转帐 [j U  
available assets 可用资产 lILtxVBO2o  
available fiscal reserve 现存财政储备 ~U6YN_W  
available profit 可用利润 \[I .  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $=xQX  
average 平均；平均数；海损
~<OjXuYu  
average basic salary 平均基本薪金 i/~QJ1C  
average consumer expenditure 平均消费开支；一般消费开支 h^$
}1[  
average cost 平均成本 A=
]F_  
average cost of land production 增辟土地平均成本 810<1NP  
average daily turnover 平均每日成交额 3N0X?* (x|  
average daily wage rate 平均每日工资率 E?4@C"Na  
average expenditure pattern 平均开支模式
Mr,y|   
average growth rate 平均增长率 <;E[)tv  
average net fixed assets 固定资产平均净值 m{dyVE  
average of relatives 相对价格平均数 e -]c  
average price 平均价格 }Rxg E~F  
average propensity to consume 平均消费倾向；一般消费倾向 Zbh]SF{3F  
average propensity to save 平均储蓄倾向；一般储蓄倾向 #_\MD,(  
average rate 平均率 :_,]?n  
average revenue 平均收入；平均收益 $"{3yLg  
average stock 平均库存；平均存货 ^H6d;n  
average yearly rent 平均年租 \"`>-v"h
 
avoidance of double taxation 避免双重课税 BI.k On=  
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 H;*a:tbxO+  
q?-3^z%u  
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