一些有用的会计术语(也不知道发的地方对不对)A

A: sFWH*kdP?  
A share Ａ股；甲类股份 'Xw>?[BB  
abatement of tax 减税；减扣免税额 UO{3vry48  
ABN AMRO Bank N.V. 荷兰银行 FW7@7cVoF  
above-the-line expenditure 线上项目支出；经常预算支出 O9(6?n  
above-the-line receipt 线上项目收入；经常预算收入 zM*PN|/%sH  
ABSA Asia Limited 南非联合亚洲有限公司 " .:b43Z  
absolute change 绝对数值变更 *{e?%!Q  
absolute expenditure 实际开支 }|!9aojr  
absolute guideline figure 绝对准则数字 )/2J|LxS  
absolute interest 绝对权益 1#2B1&  
absolute order of discharge 绝对破产解除令 I3$/#  
absolute profit margin 绝对利润幅度 :ncR7:Z  
absolute value 实值；绝对值 q"sD>Yh&  
absolutely vested interest 绝对既得权益 {s/u[T_D2  
absorbed cost 已吸收成本；已分摊成本 -32?]LN}  
absorption 吸收；分摊；合并 c (Gl3^  
absorption rate 吸收率；摊配率；分摊率 ~\~K
,v  
ACB Finance Limited 亚洲商业财务有限公司 Udbz;^(  
acceptable form of reciprocity 合理的互惠条件 3A5:D#  
acceptable rate 适当利率；适当汇率 q VcZF7  
acceptance agreement 承兑协议 t<QSp6n""  
acceptance for honour 参加承兑 !tL&Ktoj  
acceptor 承兑人；接受人；受票人 UAi]hUq  
acceptor for honour 参加承兑人 Sd0y=!Pj=  
accident insurance 意外保险 5o dtYI%L  
Accident Insurance Association of Hong Kong 香港意外保险公会 jLLZZPBK  
accident insurance scheme 意外保险计划 V\(p6:1(6K  
accident year basis 意外年度基准 [C TR8  
accommodation 通融；贷款 KKLW-V\6K  
accommodation bill 通融票据；空头票据 `LID*uD;_  
accommodation party 汇票代发人 [)&(zJHX  
account balance 帐户余额；帐户结余 wK[Xm'QTPJ  
account book 帐簿 Q:4euhz*  
account collected in advance 预收款项 }1/`<m  
account current book 往来帐簿 KASw3!.W  
account of after-acquired property 事后取得的财产报告 aAX(M=3  
account of defaulter 拖欠帐目 [8J/#!B  
account payable 应付帐款 !ufSO9eDx"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (Z72 3)  
account receivable 应收帐款 s{]2~Z^2od  
account receivable report 应收帐款报表 tLzX L*  
account statement 结单；帐单；会计财务报表 MSMgaw?  
account title 帐户名称；会计科目 -#ta/*TT:  
accountant's report 会计师报告  HSR^R  
Accountant's Report Rules 会计师报告规则 Dm.tYG
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 WF.y"{6>  
Accounting Arrangements 《会计安排》 6*:m
c  
accounting basis 会计基础 ;1&7v  
accounting by Official Receiver 破产管理署署长呈交的帐目 8+irul{H_  
Accounting Circular 《会计通告》 A]FjV~PB  
accounting class 会计类别 mJ3|UClPS  
accounting date 记帐日期；会计结算日期 {{\ d5CkX  
accounting for money 款项核算 -X6[qLq  
Accounting Officer 会计主任 > $#v\8  
accounting period 会计报告期；会计期 ?oc#$fcQ~  
accounting policy 会计政策；会计方针 jnl3P[uQ  
accounting practice 会计惯例 ua^gG3n0  
accounting principle 会计准则 -Xw i}/OX  
accounting record 会计记录 6IVa(;  
accounting report 会计报告 =nmvG%.hd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ezC2E/#  
Accounting Society of China 中国会计学会 F^v <z)x  
accounting statement 会计报表 L
J+fZ N  
accounting system 会计制度；会计系统 iYyJq;
S   
accounting transaction 会计事项；帐务交易 ^@&RJa-kb  
accounting treatment 会计处理 h zh%ML3L  
accounting year 会计年度 ]y3'6!
 
accretion 增值；添加  -<'&"-  
accrual 应计项目；应累算数目 Dm"@59x  
accrual basis 应计制；权责发生制 AvN\^ &G  
accrual basis accounting 应计制会计；权责发生制会计 jM E==)Y  
accrue 应累算；应计 <R6$ kom`  
accrued benefit 应累算利益 vB:_|B  
accrued charges 应计费用 \>@'wl  
accrued cumulative preference share dividend 应累算的累积优先股股息 bOi`JJ^  
accrued expenses 应累算费用 8?L7h\)-  
accrued interest payable 应付利息；应计未付利息 N*C"+2  
accrued interest receivable 应收利息；应计未收利息 H^N@fG<*dh  
accrued right 累算权益 IXmtjRv5  
accruing profit 应累算的利润 %D(% lh2  
accumulated fiscal reserve 累积财政储备 xJvM l`2;  
accumulated profit 累积利润；滚存溢利
v$O%U[e<  
accumulated reserve 累积储备 6NO_S  
accumulation of surplus income 累积收益盈余 DL^}?Ve  
acquired assets 既得资产 QsaaA MGY  
acquisition 收购；购置；取得 (Ut)APM  
acquisition cost 购置成本 +$eEZ;4  
acquisition expenses 购置费用 X676*;:!.  
acquisition of 100% interest 收购全部股权 SWX;sM  
acquisition of control 取得控制权 24T
Ql<H{  
acquisition of fixed assets 购置固定资产 =%4vrY `  
acquisition of shell “买壳” 0 ttM_]#q  
acquisition price 收购价 J~0_  
act of God 天灾 /$7_*4e  
acting partner 执事合伙人 @ (UacFO  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Zhl}X!:c?\  
active partner 积极参与的合伙人 cG|ihG5)  
active trading 交投活跃 .[v4'ww^  
actual circulation 实际流通 $e=pdD~  
actual cost 实际成本 I/ pv0  
actual expenditure 实际开支；实际支出 !$&3h-l[  
actual income 实际入息；实际收入；实际收益 F[Dhj,C"  
actual market 现货市场 KJ Gh)  
actual price 现货价；实际价格 0ciPH:V  
actual profit 实际利润 {iG
k~qN  
actual quotation 实盘；实际价位；实际报价 o}XbFLn  
actual year basis 按实际年度计算 |OXufV?I  
actuals 实货 a'f0Wv0%"  
actuarial investigation 精算调查 [p%@ pV  
actuarial principle 精算原则 <$WRc\}&g  
actuarial report 精算师报告 }MKm>N  
Actuarial Society of Hong Kong 香港精算学会 ,Db+c3  
actuarial valuation 精算师估值 n3, ?klK  
actuary 精算师 #GBe=tm\K  
ad referendum agreement 暂定协议；有待覆核的协定 sK~d{)+T  
ad valorem duty 从价税；按值征税 4}:a"1P"  
ad valorem duty system 从价税制 _ri1RK,  
ad valorem fee 从价费 F&r+"O)^-R  
ad valorem tariff 从价关税 t'@1FA!)  
additional allowance 额外免税额 \Uun2.K  
additional amount for unexpired risk 未过期风险的额外款额 Gld|w=qr  
additional assessable profit 补加应评税利润 m^dK
ww  
additional assessment 补加评税 Las
4ux[_  
additional commitment 额外承担 ][8ZeM9&p  
additional commitment vote 额外承担拨款 `3!ERQU  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #t /.fd  
additional dependent parent allowance 供养父母额外免税额 d[
+xLa  
additional provision 额外拨款 r40#-A$  
additional stamp duty 附加印花税 e[fzy0  
additional tax 补加税罚款；补加税款 j_PICv*6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 } FcWzi  
adjudged bankrupt 被裁定破产 |r"1 &ow5  
adjudicated bankrupt 裁定破产人 Ic4>kKh  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Km2ppGLNn  
adjudication of bankruptcy 裁定破产；宣告破产 rf"%D<bb  
adjudication of insolvency 裁定无力偿还债务 Ug=8:a(U.  
adjusted actual 经调整的实数；调整后的实数 MF/359r)Et  
adjusted current assets 经调整的流动资产；调整后的流动资产 yW.s?3X  
adjusted figure 经调整的数字；调整后的数额 w=Xil  
adjusted liabilities 经调整的负债；调整后的负债 WAlsh
  
adjusted loss 经调整的亏损；调整后的亏损 B@ZedXi  
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 lJ!+n<K+  
adjusted profit 经调整的利润；调整后的利润 bq3G3oAyG  
adjusted surplus 经调整的盈余额；调整后的盈余额 iJ_FJ[ U  
adjusted value 经调整的价值；调整后的价值 is`Eqcj`dr  
adjustment 调整；修订；理算〔保险〕 dxlaoyv:  
adjustment centre 调剂中心 \;x+KD  
adjustment lag 调整过程的时间差距；调整时差 V2kNJwwk  
adjustment mechanism 调整机制 ~JY<DW7  
adjustment of loss 亏损调整 6P;JF%{J  
adjustment process 调整过程；调整程序 _@0>yMZ^  
adjustment range 调整幅度 uUb[Dqn  
administered exchange rate 受管制汇率 SEQ bw](ss  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 s 
bV6}  
administration expenses 行政费用 yjZxD[ Z  
administration fee 手续费；行政费 o|G.t
BpKg  
administration in bankruptcy 破产管理 ?1 $.^  
administration order 遗产管理令 A<.`HCv2  
administrator 管理人；遗产管理人 s<x2*yVUA  
administrator of the estate 遗产管理人 <N^2|*3  
admission of debt 债项承认书 i[)H!%RV*  
admission of proof 接纳债权证明 }ex2tkz  
advance 放贷款项；垫付款项；预支款项；预付款项 |)QE+|?P  
advance account 暂支帐目；预付款帐户 [aX'eMq
 
advance compensation 预付补偿金 GYYk3\r  
advance from shareholder 股东垫款 jLc4D'  
advance pending reimbursement 预支以待日后付还 W@jBX{k  
advanced economy 先进经济体系 NK'awv),pM  
advancement 预付；预付财产 +K2jYgy  
advances warrant 垫款令 G^J|_!.a  
advancing 贷出 ^yiRrcOo  
adverse balance 逆差 c*ac9Y'o  
adverse exchange 逆汇 WP7*Q:5  
advertisement addressed to shareholders 在报章刊登的致股东通告 A?'Tigi  
advice for collection 托收通知书 <<K GS  
advice of drawing 提款通知书；汇票通知书 7a 4G:  
advice of payment 付款通知 z 7OTL<h  
Advisory Committee [Securities and Futures Commission] JX@/rXFY}  
谘询委员会〔证券及期货事务监察委员会〕 <zH24[  
Advisory Committee on Diversification 经济多元化谘询委员会 :Zl@4}  
affidavit 誓章；遗产申报誓章 S1NM9xHJ  
affidavit of no receipt 述明无收款的誓章 @D&VOJV  
affiliate 联号；联营公司；附属公司 Qp~O!9ph  
affiliated company 附属公司；联号；联营公司 0dA'f0Uy\X  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zl\mBSBx"  
affordability 负担能力 lO>w|=<  
African Development Bank [AfDB] 非洲开发银行 E9t[Mb %0  
after-acquired property 事后取得的财产 >p Y0f }  
after-hours dealing 市后交易 \&|)?'8rS  
after-tax profit 税后盈利；税后利润；税后溢利 EE5I~k5  
agency agreement 代理协议 GV'Y'  
agency expenses 代理机构的开支 mnswGvY  
agency fee 代理费 
y`!~JL*  
Agency Law 《代理法》 =b2/g[  
agent 代理人；承销人 -v#0.3zm  
agent of company 公司代理人 >AI65g  
agent's fee 代理人费；经纪费 `8xt!8Z$  
aggregate 总计；总数；总体数字 <z+5+h|^  
aggregate amount 总款额；总额 Z}6
  
aggregate assets and liabilities 总体资产与负债 86$9)UI  
aggregate at constant price 按固定价格计算的总体数字 C5GO?X2  
aggregate demand 总需求 `b 6j7  
aggregate gross position 总持仓量 W
rBiAh,  
aggregate limit 总限额 NrPs :`  
aggregate of salaries tax 合计薪俸税 zsnXPRF  
aggregate performance 总体表现；总体业绩 _Vr>/f  
aggregate supply 总体供应 Xi`K`Cu+  
aggregate surplus 总盈余 9BgR@b  
aggregate total 整体总额 v?Q&06PMRc  
aggregate value 总值；合计价值 M:i;;)cq  
aggregated basis 合计基准 QyN<o{\FD!  
aggregated net chargeable income 合计应课税入息实额 ]pC/6'  
aggregation 合并计算；合计；总和 ^y"5pfSR  
aggregation of incomes of husband and wife 夫妇入息合并计算 Oo<L~7B  
aggregation of property 财产的总和 D0NSzCHx  
agio 差价；贴水 CqGi 2<2  
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》 MBZ/Pzl~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5lehASBz  
《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》 {1a%CsCM  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *0M[lR0t  
《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》 \=3V]7\&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment QEo i9@3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 hJ[Z~PC\T0  
agreement for a settlement 授产协议 P:,@2el  
agreement for assignment 转让协议 \!D<u'n  
agreement for sale 售卖协议；买卖协议 ^i>Tm9vM  
agreement for sale and purchase 买卖协议 kOi@QLdN  
agreement for the payment of interest 支付利息协议 (/6~*<ZGT  
agreement for the repayment of money 还款协议 q^5j&jx Vl  
agreement of reinsurance 再保险协议 RJ+i~;-  
Agricultural Bank of China 中国农业银行 Fo  K!JX*  
air passenger departure tax 飞机乘客离境税 AG?cI@',  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !>gi9z,  
airport tax 机场税 Yn!)('FdT!  
alcohol duty 酒精税 (.Q.S[<Y  
alienation 让与；让渡；转让 |T!ivd1G  
alimony 生活费；赡养费 IpX.ube  
All Ordinaries Index [AOI] 所有普通股指数 S3Q^K.e?  
all risks 全险；综合险 Y|%s =0M  
All Sales Record for Stock Market 《股票市场成交报告》 J0xV\O !e  
Allied Capital Resources Limited 新联财务有限公司 /Z':wu\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |"t)#BUtL  
allocation letter 拨款信件 hsYS<]  
allocation of fund 分配款项；预留款项 %+BiN)R*x  
allocation of profit 利润分配；溢利分配 X9ua&T2(l  
allocation warrant 拨款令 $Sz@u"ig%  
allotment 分配；配股 TV&:`kH  
allotment notice 股份配售通知；配股通知 yDmNPk/  
allotment of shares 股份分配 E]T>m!6  
allowable 可获宽免；免税的 zn!H&!8&  
allowable business loss 可扣除的营业亏损 =EE>QM  
allowable expenses 可扣税的支出 #kho[`9  
allowance 免税额；津贴；备抵；准备金 X*4iNyIs_  
allowance for debts 债项的免税额 qIXo_H&\C  
allowance for depreciation by wear and tear 耗损折旧免税额 x}\_o< d  
allowance for funeral expenses 殡殓费的免税额 L$T23*9XY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;^fGQ]`4  
allowance for repairs and outgoings 修葺及支出方面的免税额 _SVIY@K|/  
allowance to debtor 给债务人的津贴 qeM`z  
alteration of capital 资本更改 T;?=,'u  
alternate trustee 候补受托人 c)L1@qdZ  
amalgamation 合并 ZeB"k)FI>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pv LA:LW2  
ambit of charges 征税范围；收费范围 OD;-0Bj  
amended valuation 经修订的估值 $_ &Lp\  
American Commodities Exchange 美国商品交易所 397IbZ\  
American Express Bank Limited 美国运通银行 3vcKK;qCB  
American Stock Exchange 美国证券交易所 1u9*)w  
amortization 摊销 =x_~7 Xc{  
amount due from banks 存放银行同业的款项 x-hr64WFK  
amount due from banks abroad 存放海外银行同业的款项 zc1y)s0G  
amount due from holding companies 控股公司欠款
\Uz7ar#,  
amount due from local banks 存放本港银行同业的款项 &>jSuvVT  
amount due to banks 银行同业的存款 !L|}/u3v  
amount due to banks abroad 海外银行同业的存款 %1\MW+  
amount due to holding companies 控股公司存款 ftaGu-d%  
amount due to local banks 本港银行同业的存款 6}q
8%[l|  
amount due to outport banks 外埠银行同业的存款 +m
gm39  
amount for note issue 发行纸币的款额 ygN4%-[XA  
amount of bond 担保契据的款额 #0:N$'SZ  
amount of consideration 代价款额 _"4u?C#  
amount of contribution 供款数额 o.o$dg(r!  
amount of indebtedness 负债款额 >14x.c  
amount of principal of the loan 贷款本金额 WVa-0;  
amount of rates chargeable 应征差饷数额 SJ
 ay  
amount of share capital 股本额 G(Ky7SZ  
amount of sums assured 承保款额 NK
yKsu  
amount of variation 变动幅度 OV.f+_LS  
amount of vote 拨款数额 oh?@[U  
amount payable 应付款额 CogN1,GJ  
amount receivable 应收款额 Dr_ (u<[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D_)i%k\  
analysis 分析 ZcQ@%XY3~  
ancillary risk 附属风险 L-,C5^  
annual account 周年帐目；周年帐目报表；年度决算；年结 fzk^QrB  
annual accounting date 年结日期 u]<_6;_  
annual allowance 每年免税额；年积金；年度津贴；年津 grs~<n|o\  
annual balance 年度余额 CGp7 Tx#  
annual disposable income 每年可动用收入 Q7{/ T0  
annual estimates 周年预算 O8mmS!  
annual fee 年费 9&O7F}VP2  
annual general meeting 周年大会 >[qoNy;  
annual growth rate 年增率；每年增长率 %b1NlzB+  
annual long-term supplement 长期个案每年补助金 .@kjC4m  
annual pensionable emolument 可供计算退休金的年薪 k^i\<@v  
annual report 年报 >"/Sa_w  
Annual Report on the Consumer Price Index 《消费物价指数年报》 YD@n8?~$$  
annual return 周年报表；周年申报表；每年报税表格 7`pK=E}+  
Annual Return Rules 《周年报表规则》 P2t9RCH  
annual review of consumer prices 每年消费物价回顾 "BvAiT
{u  
annual roll-forward basis 逐年延展方式 i2yE-sgF  
annual salary 年薪 `JZ`j7f  
annual statement 年度报表；年度决算表 g~v>{F+u  
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 +>BD^[^^  
annuitant 年金受益人 P:QSr8K  
annuity 年金 ui!MQk+D9  
annuity contract 年金合约 Xf/qUa
o  
annuity on human life 人寿年金 :H8`z8=0f{  
antecedent debt 先前的债项 ;W2Rl%z88  
ante-dated cheque 倒填日期支票 VQ(l=k:}2  
anticipated expenditure 预期开支 $OP w$  
anticipated net profit 预期纯利 k@=w? m  
anticipated revenue 预期收入 8Rric[v  
anti-inflation measure 反通货膨胀措施 9J(jbJ7p  
anti-inflationary stance 反通货膨胀立场 tvEf-z  
apparent deficit 表面赤字 =P)H3|AdIm  
apparent financial solvency 表面偿债能力 (O`2$~mIM  
apparent partner 表面合伙人 tGVC"a  
application for personal assessment 个人入息课税申请书 c-".VF  
application of fund 资金应用 nm{J  
application to release as liquidator and to destruct the books of accounts and documents 56l1&hp8In  
申请免除清盘人职务及毁灭帐簿与文件 [[A}MF*@  
appointed actuary 委任精算师 %]\IC(q  
appointed auditor 委任核数师；委任审计师 RS9mAeX4h  
appointed trustee 委任的受托人 
h
$U(1B  
appointer 委任人 >sl#2,br  
apportioned pro rata 按比例分摊 K)_DaTmi)  
apportionment 分配；分摊 cwC-)#R']  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 89+Q^79m  
apportionment formula 分摊方程式 #Ks2a):8  
apportionment of estate duty 遗产税的分摊 D)){"Q!b  
appraisal 估价；评估 E5`KUMZkq  
appreciable growth 可观增长 G Z~W#*|V  
appreciable impact 显着影响 uh 3yiDj@a  
appreciable increase 可观增长 M.h8Kr!.  
appreciation 增值；升值 G~FAChI8![  
appreciation against other currencies 相对其他货币升值 Ce-D^9kC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 se]q~<&  
appreciation tax 增值税 n04lTME  
appropriation 拨款；拨用；拨付 M~"93Q`f^  
appropriation account 拨款帐目 'rSP@  
Appropriation Bill 拨款法案 0.kQqy~5  
appropriation-in-aid system 补助拨款办法 FAbl
5VW'  
approved assets 核准资产 j _p|>f<}  
approved basket stock 认可一篮子证券 2|:xb9#  
approved budget 核准预算 d%w#a3(  
approved charitable donation 认可慈善捐款 A{,ZfX;SPO  
approved charitable institution 认可慈善机构 SM1[)jZ-  
approved currency 核准货币；认可货币 Yj#4{2A  
approved estimates 核准预算 k%2Rv4)hU  
approved estimates of expenditure 核准开支预算 `;BpdG(m  
approved overseas insurer 核准海外保险人 lN,)T%[0-  
approved overseas trust company 核准海外信托公司 +u|p<z  
approved pooled investment fund 核准汇集投资基金 vzPuk|q3  
approved provident fund scheme 认可公积金计划 ml\2%07  
approved provision 核准拨款 c$AwJhl^]  
approved redeemable share 核准可赎回股份 aZBb@~
Y  
approved regional stock 认可地区性证券 BMxe)izT;  
approved retirement scheme 认可退休金计划 )"4v0dv  
approved subordinated loan 核准附属贷款 {-Q=YDR  
arbitrage 套戥；套汇；套利 <WCTJ!Z  
arbitrageur 套戥者；套汇者 MF]EX  
arbitrary amount 临时款项 nr>Os@\BU  
arrangement 措施；安排；协定 s?pd&_kOv3  
arrears 欠款 A[6D40o  
arrears of pay 欠付薪酬 W
v4o:_}  
arrears of revenue 逾期未收税款；逾期未收的帐项 at5>h   
articles of association 组织章程；组织细则；组织章程细则 E3P2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &|&tPD/dJ  
ascertainment of profit 确定利润 J_ y+.p- 5  
"Asia Clear" “亚洲结算系统” Gr}lr gPS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 hCFgZiH2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 QnN cGH  
Asian Development Fund [ADF] 亚洲发展基金 1xsIM'&  
Asian dollar bond 亚洲美元债券 e_Un:r@)  
Asian dollar market 亚洲美元市场 B?pNF+?'z  
Asian dollar rate 亚洲美元利率 4Ow0g-{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /@qnEP%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 W<s
a6,$  
asked price 沽盘；喊价；索价；卖方报价 iB0#Z
_  
assessable income 应评税入息 _&xi})E^O]  
assessable loss 应评税亏损 ;I@@PUnR  
assessable profit 应评税利润 \[yg f6#[  
assessable value 应评税值 \Jy/ a-  
assessed profit 估定利润 kD.KZV  
assessed value 经评估价值 bxR6@  
assessment 评税；评定；估价；评税单 H)VzPe#{  
assessment number 评税编号；估价编号 uS}qy-8J  
assessment of additional tax 补加税评税 ;2\+O"}4H  
assessment of performance 业绩评估；实绩评价 glo Y@k~  
Assessor 评税主任 :+*q,lX8  
asset price bubbles 资产价格泡沫 3I):W9$Qp  
asset-backed securities 具资产保证的证券 XMpa87\  
assets accretion 资产增值 '"Z\8;5i  
assets and liabilities 资产与负债 O}w"@gO@.  
assets betterment statement 资产递增表；资产改进表 vA"MTncv  
assets lending 实物放款；有抵押贷款 _`-trE.  
assets of the company passing on the death 死者去世时转移的公司资产 E8LA+dKN:  
assets pledged as security for liabilities 用作负债抵押的资产 CaE1h9  
assets portfolio 资产投资组合 OPe3p {]  
assets price 资产价格 4Fs5@@>X  
assets quality 资产质素 2uZ4$_  
assets realization 资产变现 fWk,k*Z9  
assets refinancing arrangement 资产再集资安排 :XFr"aSt  
assets securitization 资产证券化 XV %DhR=  
assets situated outside Hong Kong 在香港以外地方的资产 bpgvLZb>s  
assets stripping 削减资产；拆卖资产 T0TgV  
assets value 资产值 =9yh<'583  
assignee 承让人 Z`]r)z%f  
assignment 转让；转让书；转让契 tPqWe2  
assignment of interest 权益转让 ' Ih f|;r  
assignment of letters patent and trade mark 专利证书及商标转让 3LW_qX  
assignment of property 物业转让；物业转让书 pB5#Ho>S  
assignment right 转让权 )sZJH9[K  
assignor 转让人 =8V 9E  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 hH(w O\s  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .$"13"  
associate member 附属会员 cKE
DRX3  
associated body corporate 相联法人团体 N(Sc!rX  
associated company 相联公司；联属公司 \`U=pZJ  
associated corporation 相联法团 6"YcM:5~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] riv8qg  
公认会计师公会〔英国〕 @s.civ!Yk  
Association of Futures Exchange Brokers 香港期货经纪协会 'zhv#&O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Rl{e<>O\^  
association of underwriters 承保人组织 cw"Ou%  
assumption of control 接管 9T#${NK  
assurance 担保；保险；转易；转易书 lW|`8ykp  
assurance of interest 权益的转易
Ms 3Sri  
at 19XX price 按一九ＸＸ年价格计算 Mj6 0?k  
at a discount 按赔价计算；按贴水价格计算；打折扣 U!i1~)s  
at a premium 按溢价计算；按升水价格计算 %zz,qs)Eu  
at call 通知付款；按通知 #IR,KX3]A  
at constant market price 按固定市价计算 P
C!g?6J  
at constant price 按固定价格计算 1I?`3N  
at cost 按成本计算 R8-=N+hX  
at current market price 按当时市价计算；按现时市价计算 Dbu>rESz  
at current price 按当时价格计算；按现时价格计算 `?G&w.Vs  
at factor cost 按要素成本计算；按生产要素成本计算 `0, G'F  
at money-of-the-day price 按付款当日价格计算 mg]t)+PQ  
at or better 按指定或较佳价位〔买卖指令〕 $f?GD<}?7r  
at par 按面值计算；平价 c!ieN9^+  
at sight 见票即付 7epil  
at the close 按收市盘 3<)+)n  
at the opening 按开市盘 Ao+6^z_  
attestation 见证；见证条款 `a `>Mtl  
at-the-money option 平价期权 ^r~O*  
attorney 受权人；受托代表人 "`NAg  
attornment 新拥有人承认书 :s*t\09V7  
attributable profit 可归属利润 o3$dl`'  
attributable share value 可归属股份价值 h~lps?.#b  
Auckland Stock Exchange 奥克兰证券交易所 GkpYf~\Q  
auction 拍卖 ,bzC|AK  
auctioneer 拍卖商 lAR1gHhJ  
audit 审计；核数 I?RUVs  
Audit Commission 审计署 >n3ig~0d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2@W`OW Njm  
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〕 dVg'v7G&V(  
audit review 帐目审查 R"j<C13;%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 gO{$p q}  
audited account 审计帐目；经审计的帐目 B@v (ZY  
audited annual account 经审计的周年帐目 >0_{80bdO  
audited balance sheet 经审计的资产负债表 +|Izjx]
ZV  
auditor 核数师；核数主任；审计师 %(|-+cLW+  
auditor's certificate 核数师证明书；审计师证明书 ;d<O/y,:4  
auditor's report 核数师报告；审计师报告 V-3;7  
Aussie bond 澳元债券 0{ _6le]  
austerity budget 紧缩预算 #"8'y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E@EP9X >  
Australia All Ordinaries Index 澳洲所有普通股票指数 P_5G'[  
Australian Dollar [AUD] 澳元 -/ G#ls|?  
Australian Options Market 澳大利亚期权市场 5g.w"0MkY  
Australian Securities Commission 澳洲证券事务监察委员会 [nG[ x|;|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $&!|G-0'  
Australian Stock Exchange 澳大利亚证券交易所 kZhd^H.  
Austrian Schilling [ATS] 奥地利先令 Khl0~  
authentication 认证；鉴证 r9*6=*J|  
authority to purchase 委托购买证；委购书 EEMRy  
authorization 认可；核准；授权；授权书 re,}}'  
authorization by direction 指示授权 B`gH({U  
authorization by instruction 指令授权 gW^4@q  
authorization by warrant 令状授权 Al]*iw{  
authorization of unit trust 单位信托的认可 `4?|yp.|L  
authorized agent 指定代理人 =f23lA  
authorized capital 法定资本
Z +O<IF%  
authorized clerk 出市员 qu^~K.I"  
authorized dealer 认可交易商 9Fw NX  
authorized financial institution 认可财务机构 F(ZczwvR  
authorized fund 认可基金 Lxv6\3I+  
authorized fund house 获授权的基金公司；认可基金公司 I0><IaFy  
authorized institution 认可机构 H: ;XU  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4CtWEq  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 fdHFSnQ g  
authorized insurer 获授权保险人；获认可承保人 yY*(!^S  
authorized investment 特准投资项目 +md"X@k5*  
authorized person 获授权人 =diGuIB  
authorized representative 获授权代表 ZD7q

w*3+  
authorized share capital 法定股本 OT$++cj^  
automated quotation system 自动报价系统 ]vPdj"7  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %mD{rG9  
自动交易系统〔香港期货交易所有限公司〕 ic4hO>p&  
automatic adjustment mechanism 自动调整机制 V6h8+|hK  
automatic adjustment system 自动调整系统 | +uc;[`  
Automatic Clearing House 自动票据交换所 i)Q d>(v  
automatic exchange rates accumulation system 自动化汇率累集系统 M ac?HI  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 w~jm0jK]  
automatic teller machine [ATM] 自动柜员机
)D)4=LJ  
autopay 自动转帐 RTDplv; ]  
available assets 可用资产 F~hH>BH9  
available fiscal reserve 现存财政储备 kY6_n4  
available profit 可用利润 eAqpP>9n  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 =fdW H4  
average 平均；平均数；海损 @?;)x&<8?3  
average basic salary 平均基本薪金 l8 $.k5X  
average consumer expenditure 平均消费开支；一般消费开支 CJwzjH  
average cost 平均成本 =P_*.SgR  
average cost of land production 增辟土地平均成本 |5&7;;$  
average daily turnover 平均每日成交额 *UXa.kT@  
average daily wage rate 平均每日工资率 2$VSH&  
average expenditure pattern 平均开支模式 U!K#g_}  
average growth rate 平均增长率 :#{0yno)H  
average net fixed assets 固定资产平均净值 rW_cLdh]#  
average of relatives 相对价格平均数 skTtGz8R[  
average price 平均价格 J!dv"Ww"  
average propensity to consume 平均消费倾向；一般消费倾向 -w8?Ur1x:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 fY #Yn  
average rate 平均率 ]scr@e  
average revenue 平均收入；平均收益 + Okw+v  
average stock 平均库存；平均存货 g[~J107%A  
average yearly rent 平均年租 aGws?<1$  
avoidance of double taxation 避免双重课税 &OEBAtc/  
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 PGVp1TQ  
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