一些有用的会计术语(也不知道发的地方对不对)A

A: XFmTr@\M  
A share Ａ股；甲类股份 nd3n'b  
abatement of tax 减税；减扣免税额 ,SB5"  
ABN AMRO Bank N.V. 荷兰银行 8%Eemk>G{  
above-the-line expenditure 线上项目支出；经常预算支出 Ax{C ^u  
above-the-line receipt 线上项目收入；经常预算收入 7%)KB4(\_
 
ABSA Asia Limited 南非联合亚洲有限公司 BH3%dh:9  
absolute change 绝对数值变更 ;'i>^zX`  
absolute expenditure 实际开支 <yg!D21Y  
absolute guideline figure 绝对准则数字 B$D7}=|kc  
absolute interest 绝对权益 8lZB3p]X  
absolute order of discharge 绝对破产解除令 @F/yc
  
absolute profit margin 绝对利润幅度 <!G%P4)  
absolute value 实值；绝对值 [L`w nP  
absolutely vested interest 绝对既得权益 ic=tVs  
absorbed cost 已吸收成本；已分摊成本 H9+[T3b  
absorption 吸收；分摊；合并 /]>8V'e\  
absorption rate 吸收率；摊配率；分摊率 }_|qDMk+  
ACB Finance Limited 亚洲商业财务有限公司 I;GbS`  
acceptable form of reciprocity 合理的互惠条件 E=$li  
acceptable rate 适当利率；适当汇率 5h7M3s  
acceptance agreement 承兑协议 ,We'AR3X  
acceptance for honour 参加承兑 -.t/c}a#  
acceptor 承兑人；接受人；受票人 ]X\p\n'@j  
acceptor for honour 参加承兑人 'MK"*W8QRM  
accident insurance 意外保险 7M,(!*b  
Accident Insurance Association of Hong Kong 香港意外保险公会 -POsbb>  
accident insurance scheme 意外保险计划 eFXQ~~gOj  
accident year basis 意外年度基准 S!6 ? b5  
accommodation 通融；贷款 ~9ynlVb7)r  
accommodation bill 通融票据；空头票据 \6L,jSoBl  
accommodation party 汇票代发人 X')t6DQ(I  
account balance 帐户余额；帐户结余 }BN!Xa  
account book 帐簿 
0 P2lq  
account collected in advance 预收款项 P+<4w  
account current book 往来帐簿 pSKwXx  
account of after-acquired property 事后取得的财产报告 ]@wKm1%v  
account of defaulter 拖欠帐目 9YEE.=]T  
account payable 应付帐款 H{U(Rt]
K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5[0W+W  
account receivable 应收帐款 ,?oC+9w  
account receivable report 应收帐款报表 ./i5VBP5  
account statement 结单；帐单；会计财务报表 `NB6Of*/  
account title 帐户名称；会计科目 :D:Y-cG*n<  
accountant's report 会计师报告 FXG,DJ:  
Accountant's Report Rules 会计师报告规则 =x3T+)qCNX  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %}[/lIxaE  
Accounting Arrangements 《会计安排》 # ~(lY}  
accounting basis 会计基础 $i;m9_16  
accounting by Official Receiver 破产管理署署长呈交的帐目 TW~%1G_v  
Accounting Circular 《会计通告》 s0\}Q=s[  
accounting class 会计类别 K)N'~jCG  
accounting date 记帐日期；会计结算日期 GAU7w"sE  
accounting for money 款项核算 kHz?vVE/l  
Accounting Officer 会计主任 k<A|+![  
accounting period 会计报告期；会计期 vB Vg/  
accounting policy 会计政策；会计方针 /K :H2?J  
accounting practice 会计惯例 2ut)m\)/)  
accounting principle 会计准则 %G/(7l[W  
accounting record 会计记录 vn1*D-?  
accounting report 会计报告 7Sl"q=>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 TH>7XK<90M  
Accounting Society of China 中国会计学会 OfPv'rW{x  
accounting statement 会计报表 l&{+3aC:  
accounting system 会计制度；会计系统 V\*J"ZP&  
accounting transaction 会计事项；帐务交易 _jM+;=f
 
accounting treatment 会计处理 d$B+xW  
accounting year 会计年度 [Wn6d:  
accretion 增值；添加 W(o#2;{ln  
accrual 应计项目；应累算数目 hh8U/dVk*  
accrual basis 应计制；权责发生制 YJB/*SV^  
accrual basis accounting 应计制会计；权责发生制会计 1 &-%<o  
accrue 应累算；应计 U[G5<&Z
^  
accrued benefit 应累算利益 ks7id[~&iY  
accrued charges 应计费用 lS |:4U.  
accrued cumulative preference share dividend 应累算的累积优先股股息 0)Q*u  
accrued expenses 应累算费用 @r]1;KG  
accrued interest payable 应付利息；应计未付利息 >uR;^B5m  
accrued interest receivable 应收利息；应计未收利息 4$^rzAi5  
accrued right 累算权益 6yK"g7  
accruing profit 应累算的利润 [/Xc},HbMe  
accumulated fiscal reserve 累积财政储备 C *]XQ1F4  
accumulated profit 累积利润；滚存溢利 xG:7AGZ$[  
accumulated reserve 累积储备 * TByAa{  
accumulation of surplus income 累积收益盈余 3\j3vcuy  
acquired assets 既得资产 ?7dV:]%~2  
acquisition 收购；购置；取得 ^~W s4[Guo  
acquisition cost 购置成本 ofuQ`g1hb  
acquisition expenses 购置费用 J5SOPG  
acquisition of 100% interest 收购全部股权 8X)1bNGqhe  
acquisition of control 取得控制权 V`xE&BI  
acquisition of fixed assets 购置固定资产 DEt;$>tl 5  
acquisition of shell “买壳” %B(E;t63W  
acquisition price 收购价 /vAA]
n8  
act of God 天灾 q],/%W  
acting partner 执事合伙人 G\#dMCk?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <5npVm  
active partner 积极参与的合伙人 #Ti5G"C  
active trading 交投活跃 Bi|-KS.9  
actual circulation 实际流通 Y|L]#  
actual cost 实际成本 /JmWiBQIn  
actual expenditure 实际开支；实际支出 0RP{_1k  
actual income 实际入息；实际收入；实际收益 {}tv(8]^  
actual market 现货市场 m_b_)/  
actual price 现货价；实际价格 [t"#4[  
actual profit 实际利润 )w0K2&)A  
actual quotation 实盘；实际价位；实际报价 hSXZu?/  
actual year basis 按实际年度计算 VE*&t>I  
actuals 实货 ^K[[:7Aem  
actuarial investigation 精算调查 4_w{
~  
actuarial principle 精算原则 PY[!H<tt  
actuarial report 精算师报告 Vc&xXtm[v  
Actuarial Society of Hong Kong 香港精算学会 D`NQEt"(  
actuarial valuation 精算师估值 NLZUAt
x(  
actuary 精算师 M9/J!s  
ad referendum agreement 暂定协议；有待覆核的协定 YiC
_,8A~  
ad valorem duty 从价税；按值征税 a3^({;k!0  
ad valorem duty system 从价税制 g>H\"cUv  
ad valorem fee 从价费 X_#,5t=7  
ad valorem tariff 从价关税 "2GssBa  
additional allowance 额外免税额 U}SN#[*  
additional amount for unexpired risk 未过期风险的额外款额  &W? hCr  
additional assessable profit 补加应评税利润 J" U!j  
additional assessment 补加评税 o_?A^u  
additional commitment 额外承担 -bp7X{&  
additional commitment vote 额外承担拨款 6mC% zXR5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l%v2O'h  
additional dependent parent allowance 供养父母额外免税额 vR'rYDtU@  
additional provision 额外拨款 0ae}!LO  
additional stamp duty 附加印花税 \g:Bg%43h  
additional tax 补加税罚款；补加税款 gkld}t*U  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m ?jF:]^  
adjudged bankrupt 被裁定破产 E\XD~
 
adjudicated bankrupt 裁定破产人 |1UJKJwX  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 92g&,Wb  
adjudication of bankruptcy 裁定破产；宣告破产 kXW$[R  
adjudication of insolvency 裁定无力偿还债务 W)2ZeH*
  
adjusted actual 经调整的实数；调整后的实数 T4x[ \v5d  
adjusted current assets 经调整的流动资产；调整后的流动资产 c'Zs2s7$  
adjusted figure 经调整的数字；调整后的数额 wsAijHjJI!  
adjusted liabilities 经调整的负债；调整后的负债 ux1SQ8C*  
adjusted loss 经调整的亏损；调整后的亏损 OB\jq!"  
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 JV;-P=o1B  
adjusted profit 经调整的利润；调整后的利润 =
R0#WMf$@  
adjusted surplus 经调整的盈余额；调整后的盈余额 %$zX a%A  
adjusted value 经调整的价值；调整后的价值 dwmZ_m.  
adjustment 调整；修订；理算〔保险〕 |"k+j_/+  
adjustment centre 调剂中心 8&++S> <  
adjustment lag 调整过程的时间差距；调整时差 we2D!Ywr  
adjustment mechanism 调整机制 9pq-"?vHY0  
adjustment of loss 亏损调整 SAN/fnM  
adjustment process 调整过程；调整程序 k>!A~gfP~  
adjustment range 调整幅度 A IsXu"  
administered exchange rate 受管制汇率 Q#sLIZ8=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 laGIu0s{  
administration expenses 行政费用 xkmqf7w  
administration fee 手续费；行政费 q|kkdK|N/Y  
administration in bankruptcy 破产管理 VB@M=ShKK  
administration order 遗产管理令 kUQdi%3yY;  
administrator 管理人；遗产管理人 NZt 8L?  
administrator of the estate 遗产管理人 0uS6F8x@  
admission of debt 债项承认书 @
\JoICz  
admission of proof 接纳债权证明 gBJM|"_A
?  
advance 放贷款项；垫付款项；预支款项；预付款项 K)TMr"j\  
advance account 暂支帐目；预付款帐户 NEcE-7aT  
advance compensation 预付补偿金 zn/b\X/  
advance from shareholder 股东垫款 Q5/BEUkC  
advance pending reimbursement 预支以待日后付还 gshgl3  
advanced economy 先进经济体系 b[ .pD3  
advancement 预付；预付财产 8B|B[,`  
advances warrant 垫款令 [:bYd}J  
advancing 贷出 K) {\wV="  
adverse balance 逆差 ec"+Il  
adverse exchange 逆汇 p|VgtQ/)%  
advertisement addressed to shareholders 在报章刊登的致股东通告 4'U #<8  
advice for collection 托收通知书 Wf5ohXm>  
advice of drawing 提款通知书；汇票通知书 m7NrS?7  
advice of payment 付款通知 TZ]o6Bb  
Advisory Committee [Securities and Futures Commission] \,yX3R3}.~  
谘询委员会〔证券及期货事务监察委员会〕 kac]Rh8vO  
Advisory Committee on Diversification 经济多元化谘询委员会 4 X6_p(  
affidavit 誓章；遗产申报誓章 =Vi>?fWpn=  
affidavit of no receipt 述明无收款的誓章 cj9<!"6  
affiliate 联号；联营公司；附属公司 P|kfPohI=  
affiliated company 附属公司；联号；联营公司 nZ~J&QK-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >e9xM Gv  
affordability 负担能力 gukKa  
African Development Bank [AfDB] 非洲开发银行 S_Ug=8r4  
after-acquired property 事后取得的财产 :WnF>zN  
after-hours dealing 市后交易 &l2C-(  
after-tax profit 税后盈利；税后利润；税后溢利 (}&O)3)  
agency agreement 代理协议 0v'FE35~s  
agency expenses 代理机构的开支 |(O _K(  
agency fee 代理费 ul[+vpH9  
Agency Law 《代理法》 +oRwXO3W  
agent 代理人；承销人 LM?UV)  
agent of company 公司代理人 8ZvozQE  
agent's fee 代理人费；经纪费 wU)vJsOq  
aggregate 总计；总数；总体数字 +
N>&b%  
aggregate amount 总款额；总额 oO~LiK>  
aggregate assets and liabilities 总体资产与负债 @/0-`Y@?  
aggregate at constant price 按固定价格计算的总体数字 ^{w]r5d  
aggregate demand 总需求 ;_?RPWZ;MO  
aggregate gross position 总持仓量 o+ 0"@B  
aggregate limit 总限额 H?W8_XiN  
aggregate of salaries tax 合计薪俸税 [{cMEV&  
aggregate performance 总体表现；总体业绩 PxiJ R[a  
aggregate supply 总体供应 <t)D`n
Y\  
aggregate surplus 总盈余 Fun+L@:;  
aggregate total 整体总额 tP]-u3  
aggregate value 总值；合计价值 o2r)K AA  
aggregated basis 合计基准 8@- UvT&o  
aggregated net chargeable income 合计应课税入息实额 'n0u6hCSb  
aggregation 合并计算；合计；总和 ,pMH`  
aggregation of incomes of husband and wife 夫妇入息合并计算 dsD!)$  
aggregation of property 财产的总和 c(G;O)ikS  
agio 差价；贴水 8sGaq [  
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》 *:hHlH* t1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .Pi8c[  
《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\`~v$R3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment YQ#o3sjs  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 sQ>L3F;A`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~
(/OB w  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 F)^:WWVc#  
agreement for a settlement 授产协议 ~Bs=[TNd[  
agreement for assignment 转让协议 lgaE2`0 [3  
agreement for sale 售卖协议；买卖协议 ]Y
@B= 5e/  
agreement for sale and purchase 买卖协议 n*vzp?+Y  
agreement for the payment of interest 支付利息协议 l~i&r?,]^  
agreement for the repayment of money 还款协议 S1oP_A[|  
agreement of reinsurance 再保险协议 Qfd4")zhG  
Agricultural Bank of China 中国农业银行 13KfI  
air passenger departure tax 飞机乘客离境税 uf<nVdC.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f*&4d  
airport tax 机场税 @ob4y  
alcohol duty 酒精税 MH=;[| N  
alienation 让与；让渡；转让 Zcg@]Sx(I  
alimony 生活费；赡养费 K84VeAe  
All Ordinaries Index [AOI] 所有普通股指数 f hS4Gb_  
all risks 全险；综合险 O0Sk?uJ<  
All Sales Record for Stock Market 《股票市场成交报告》 ^P !}
"  
Allied Capital Resources Limited 新联财务有限公司 K|g+Wt^tQ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 u?+i5=N9{  
allocation letter 拨款信件 5$.e5y<&(  
allocation of fund 分配款项；预留款项 i$:QOMA  
allocation of profit 利润分配；溢利分配 ;R8pVj!1f  
allocation warrant 拨款令 "de3Sbj@?  
allotment 分配；配股 ofIw7D*h  
allotment notice 股份配售通知；配股通知 wtpz ef=  
allotment of shares 股份分配 jizp\%W+  
allowable 可获宽免；免税的 B+8B<xZ  
allowable business loss 可扣除的营业亏损 S eTn]  
allowable expenses 可扣税的支出 cczV}m2)  
allowance 免税额；津贴；备抵；准备金 E+xC1U 3  
allowance for debts 债项的免税额 rS
^+y{7  
allowance for depreciation by wear and tear 耗损折旧免税额 n~|sMpd,M1  
allowance for funeral expenses 殡殓费的免税额 01/yog
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _BP!{~&;  
allowance for repairs and outgoings 修葺及支出方面的免税额 m"y_@Jk  
allowance to debtor 给债务人的津贴 :]g>8sWL  
alteration of capital 资本更改 0k\BE\PQk  
alternate trustee 候补受托人 1L\\](^ 3  
amalgamation 合并 #2\ 0#H
N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @K:TGo,%I  
ambit of charges 征税范围；收费范围 Q5~Y;0'  
amended valuation 经修订的估值 [~#]p9|L  
American Commodities Exchange 美国商品交易所 ql_GN[c/  
American Express Bank Limited 美国运通银行 b6y/o48  
American Stock Exchange 美国证券交易所  a8wQ,  
amortization 摊销 +#a_Y  
amount due from banks 存放银行同业的款项 \Q m1+tg  
amount due from banks abroad 存放海外银行同业的款项 />,KWHR|:  
amount due from holding companies 控股公司欠款 9yt)9f  
amount due from local banks 存放本港银行同业的款项 PBo;lg`  
amount due to banks 银行同业的存款 qZz?i  
amount due to banks abroad 海外银行同业的存款 !9ytZR*  
amount due to holding companies 控股公司存款 RAps`)OR?  
amount due to local banks 本港银行同业的存款 0l&#%wmJ,  
amount due to outport banks 外埠银行同业的存款 ZIo%(IT!c  
amount for note issue 发行纸币的款额 a(BEm_l3  
amount of bond 担保契据的款额
}2nmfm!  
amount of consideration 代价款额 mOQN$d[  
amount of contribution 供款数额 
e[)oT  
amount of indebtedness 负债款额 "q,.O5q}Y  
amount of principal of the loan 贷款本金额 y(w&6:  
amount of rates chargeable 应征差饷数额 Zj]jE%AT  
amount of share capital 股本额 :t8?!9g  
amount of sums assured 承保款额 ]6BV`r]  
amount of variation 变动幅度 ^;@Q3~DpP%  
amount of vote 拨款数额 f;7I{Z\<  
amount payable 应付款额 NplWF\5y  
amount receivable 应收款额 lI"~*"c`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2LqJ.HH  
analysis 分析 B !}/4"  
ancillary risk 附属风险 oFC]L1HN&  
annual account 周年帐目；周年帐目报表；年度决算；年结 :,'yHVG\  
annual accounting date 年结日期 H;.${u^lhd  
annual allowance 每年免税额；年积金；年度津贴；年津 n 9X:s?B/  
annual balance 年度余额 MJDW-KL-  
annual disposable income 每年可动用收入 44p?x8(z*  
annual estimates 周年预算 8,^2'dK34  
annual fee 年费 V^[B=|56  
annual general meeting 周年大会 Q]v><  
annual growth rate 年增率；每年增长率 n |e=7?H8  
annual long-term supplement 长期个案每年补助金 +8#hi5e  
annual pensionable emolument 可供计算退休金的年薪 zOfMKrRG  
annual report 年报 aHR&6
zj4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rOyKugHe  
annual return 周年报表；周年申报表；每年报税表格 T}55ZpSC&  
Annual Return Rules 《周年报表规则》 7i@vj7K  
annual review of consumer prices 每年消费物价回顾 J+o6*t2|  
annual roll-forward basis 逐年延展方式 x$@Gp  
annual salary 年薪 ys~oJb~  
annual statement 年度报表；年度决算表 ZFH;  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 94CHxv  
annuitant 年金受益人 #i1z&b#@  
annuity 年金 |Y")$pjz  
annuity contract 年金合约 "gCqb;^  
annuity on human life 人寿年金 6PyODW;R/5  
antecedent debt 先前的债项 P1>?crw  
ante-dated cheque 倒填日期支票 &4R-5i2a  
anticipated expenditure 预期开支 b Y^K)0+^s  
anticipated net profit 预期纯利 (G<fvl!~  
anticipated revenue 预期收入 1@"os[9  
anti-inflation measure 反通货膨胀措施 alV{| Vf[6  
anti-inflationary stance 反通货膨胀立场 XQhbH^  
apparent deficit 表面赤字 i+&o%nK2  
apparent financial solvency 表面偿债能力 =)Z~w`  
apparent partner 表面合伙人 L63B# H"  
application for personal assessment 个人入息课税申请书 M?QK4Zxb6U  
application of fund 资金应用 |q+dTy_n  
application to release as liquidator and to destruct the books of accounts and documents 1X,\:F.-+  
申请免除清盘人职务及毁灭帐簿与文件 6Ex16  
appointed actuary 委任精算师 f(Uo?_as  
appointed auditor 委任核数师；委任审计师 IB%Hv]  
appointed trustee 委任的受托人 RAUD8Z  
appointer 委任人 5%K(tRc|  
apportioned pro rata 按比例分摊 ucwUeRw,  
apportionment 分配；分摊 JMVh\($,x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]qPrXuS/  
apportionment formula 分摊方程式 )ld`2) 4  
apportionment of estate duty 遗产税的分摊 1[k.apn  
appraisal 估价；评估 *MM8\p_PuT  
appreciable growth 可观增长 o_@6R"|  
appreciable impact 显着影响 W#sCvI@  
appreciable increase 可观增长 jM'(Qa   
appreciation 增值；升值 C=zc6C,  
appreciation against other currencies 相对其他货币升值 XRx^4]c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Yj'/ p  
appreciation tax 增值税 iR39lOr  
appropriation 拨款；拨用；拨付 \>N"{T  
appropriation account 拨款帐目 L2}p<?f  
Appropriation Bill 拨款法案 oH>G3n|U^  
appropriation-in-aid system 补助拨款办法 _p^&]eQ+k#  
approved assets 核准资产 agUdPl$e\  
approved basket stock 认可一篮子证券 .jK,6't^  
approved budget 核准预算 S #6:!  
approved charitable donation 认可慈善捐款 (D~NW*,9  
approved charitable institution 认可慈善机构 <Dq7^,}#  
approved currency 核准货币；认可货币 {wwkbc*  
approved estimates 核准预算 e.l3xwt>$  
approved estimates of expenditure 核准开支预算 [MI
?  
approved overseas insurer 核准海外保险人 7S.E,\Tws  
approved overseas trust company 核准海外信托公司 $s`#&.>c-  
approved pooled investment fund 核准汇集投资基金 ,he1WjL  
approved provident fund scheme 认可公积金计划 Cak-J~=  
approved provision 核准拨款 R^+,D  
approved redeemable share 核准可赎回股份 FwaYp\z  
approved regional stock 认可地区性证券 t1rAS.z&  
approved retirement scheme 认可退休金计划 t=BXuFiu  
approved subordinated loan 核准附属贷款 -hpC8YS  
arbitrage 套戥；套汇；套利 )gPkL r  
arbitrageur 套戥者；套汇者 
KnxK9  
arbitrary amount 临时款项 W>cH
Z. _  
arrangement 措施；安排；协定 m$!Ex}2  
arrears 欠款 r[W Ir|r7  
arrears of pay 欠付薪酬 rOA{8)jIa*  
arrears of revenue 逾期未收税款；逾期未收的帐项  Ds@nuQ  
articles of association 组织章程；组织细则；组织章程细则 C]GW u~QF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [\,Jy8t)\  
ascertainment of profit 确定利润 </-aG[Fi  
"Asia Clear" “亚洲结算系统” S*w;$`Y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >4iVVs  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9~ rYLR(v  
Asian Development Fund [ADF] 亚洲发展基金 8L
_]_  
Asian dollar bond 亚洲美元债券 M%"{OHj!o  
Asian dollar market 亚洲美元市场 ^\3r}kJ0Lp  
Asian dollar rate 亚洲美元利率 7AuzGA0y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1%Su~Z"W>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |Q*OA  
asked price 沽盘；喊价；索价；卖方报价 HBiUp$(mB  
assessable income 应评税入息 eccJt  
assessable loss 应评税亏损 ,f)#&}x*2+  
assessable profit 应评税利润 0jmPj
 
assessable value 应评税值 (!"&c* <  
assessed profit 估定利润 IEeh9:Km  
assessed value 经评估价值 `Ti?hQm/  
assessment 评税；评定；估价；评税单 y@2$sK3K  
assessment number 评税编号；估价编号 J[{?Y'RUM  
assessment of additional tax 补加税评税 c#<p44>U  
assessment of performance 业绩评估；实绩评价 <&MY/vV  
Assessor 评税主任 F*J@OY8i  
asset price bubbles 资产价格泡沫 l0nm>ps'D  
asset-backed securities 具资产保证的证券 MCO`\"`l  
assets accretion 资产增值 ~Sc{\ZJl  
assets and liabilities 资产与负债 ]aI   
assets betterment statement 资产递增表；资产改进表 ?CSv
;:  
assets lending 实物放款；有抵押贷款 zn2Qp  
assets of the company passing on the death 死者去世时转移的公司资产 Dg'BlrwbR  
assets pledged as security for liabilities 用作负债抵押的资产
e763yd  
assets portfolio 资产投资组合 #CTeZ/g  
assets price 资产价格 9?.  
assets quality 资产质素 =niT]xf  
assets realization 资产变现 }zyh!  
assets refinancing arrangement 资产再集资安排 LyNLz m5  
assets securitization 资产证券化 /M5R<rl  
assets situated outside Hong Kong 在香港以外地方的资产 bD4aSubN  
assets stripping 削减资产；拆卖资产 .)[0yW&  
assets value 资产值 . l-eJ  
assignee 承让人 b<\aJb{2  
assignment 转让；转让书；转让契 +(/' b'*  
assignment of interest 权益转让 N"-U)d-.  
assignment of letters patent and trade mark 专利证书及商标转让 K6G+sBw[  
assignment of property 物业转让；物业转让书 !.@F,wZvY  
assignment right 转让权 x03@}M1  
assignor 转让人 =BroH\  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 aK5O0`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 RZbiiMC>  
associate member 附属会员 *RJ
iHcII  
associated body corporate 相联法人团体 ~jDf,a2  
associated company 相联公司；联属公司 ePscSMx&  
associated corporation 相联法团 v0u, :eZ4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] B'8T+qvA  
公认会计师公会〔英国〕 %[WOQ.Sh  
Association of Futures Exchange Brokers 香港期货经纪协会 'h3yxf}\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?G<.W
[3  
association of underwriters 承保人组织 49-wFF  
assumption of control 接管 N-YCOSUu  
assurance 担保；保险；转易；转易书 ='Fh^]*5  
assurance of interest 权益的转易 5\.w\  
at 19XX price 按一九ＸＸ年价格计算 a_U[!`/w  
at a discount 按赔价计算；按贴水价格计算；打折扣 q:<vl^<j  
at a premium 按溢价计算；按升水价格计算 P&5kO;ia  
at call 通知付款；按通知 nNpXkI:  
at constant market price 按固定市价计算 82KWe=  
at constant price 按固定价格计算 UoOxGo  
at cost 按成本计算 <RJ+f-  
at current market price 按当时市价计算；按现时市价计算
(,;4f7\  
at current price 按当时价格计算；按现时价格计算 /j"aOLL|  
at factor cost 按要素成本计算；按生产要素成本计算 x9i^_
3Z  
at money-of-the-day price 按付款当日价格计算 TxvvCV^  
at or better 按指定或较佳价位〔买卖指令〕  >B$J  
at par 按面值计算；平价 $5N\sdyZxg  
at sight 见票即付 Y_,Tm  
at the close 按收市盘 d]+2rt}]hL  
at the opening 按开市盘 z6uHe{|  
attestation 见证；见证条款 ;&`6b:ug  
at-the-money option 平价期权 /0(c-Dv  
attorney 受权人；受托代表人 BNq6dz$J  
attornment 新拥有人承认书 ;X%8I$Ba,  
attributable profit 可归属利润 C8AR^FW  
attributable share value 可归属股份价值 T07 AH  
Auckland Stock Exchange 奥克兰证券交易所 80"oT'ZFh  
auction 拍卖 3='
Kii=LA  
auctioneer 拍卖商 eZMfn$McJv  
audit 审计；核数 +O!4~k^  
Audit Commission 审计署 8Az|SJ<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {Y1&GO;  
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〕 I]6,hygs  
audit review 帐目审查 $ 9 k5a  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3"LT''  
audited account 审计帐目；经审计的帐目 e`bP=7`
0  
audited annual account 经审计的周年帐目 X6so)1jJ  
audited balance sheet 经审计的资产负债表 j5MUP&/g3  
auditor 核数师；核数主任；审计师 t`pbEjE0K  
auditor's certificate 核数师证明书；审计师证明书 Z
DbzH=[  
auditor's report 核数师报告；审计师报告 rj/1AK  
Aussie bond 澳元债券 L!0}&i;u~5  
austerity budget 紧缩预算 r;@"s g  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 SlI wLv^  
Australia All Ordinaries Index 澳洲所有普通股票指数 2U&+K2  
Australian Dollar [AUD] 澳元 x<1t/o  
Australian Options Market 澳大利亚期权市场 yM# %UeZ\  
Australian Securities Commission 澳洲证券事务监察委员会 N ,nvAM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6[\1Nzy>  
Australian Stock Exchange 澳大利亚证券交易所 \JDxN  
Austrian Schilling [ATS] 奥地利先令 $%.,=~W7  
authentication 认证；鉴证 j026CVL  
authority to purchase 委托购买证；委购书  [ @9a  
authorization 认可；核准；授权；授权书 MN[D)RKh;  
authorization by direction 指示授权  & {=}U  
authorization by instruction 指令授权 [7h/ 2La#  
authorization by warrant 令状授权 l`rO)7  
authorization of unit trust 单位信托的认可 .s\_H,  
authorized agent 指定代理人 J6gn
!  
authorized capital 法定资本 [E)&dl_k  
authorized clerk 出市员 (je`sV  
authorized dealer 认可交易商 TFDzTD  
authorized financial institution 认可财务机构 jKb4d9aX  
authorized fund 认可基金 eqk.+~^  
authorized fund house 获授权的基金公司；认可基金公司 FB2{qG3  
authorized institution 认可机构 Wn&9R j  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =kjD ]+l  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 : $N43_
Wb  
authorized insurer 获授权保险人；获认可承保人 mNKcaM?h  
authorized investment 特准投资项目 aEn*vun  
authorized person 获授权人 6f)7*j~  
authorized representative 获授权代表 +Ou<-EQV  
authorized share capital 法定股本 j<A<\K  
automated quotation system 自动报价系统 @T] G5|\ok  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] S2:G#%EAa  
自动交易系统〔香港期货交易所有限公司〕 uoTc c|Kc  
automatic adjustment mechanism 自动调整机制 A9y@v{tx
N  
automatic adjustment system 自动调整系统 ]sJjV A  
Automatic Clearing House 自动票据交换所 Uj^Y\w-@Z  
automatic exchange rates accumulation system 自动化汇率累集系统 j+[
oZfH  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |}Mthj9n  
automatic teller machine [ATM] 自动柜员机 T[kS;-x  
autopay 自动转帐 &"DD&87N%  
available assets 可用资产 NL&![;  
available fiscal reserve 现存财政储备
%lGT|XrY  
available profit 可用利润 OmZK~$K_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 T'a&  
average 平均；平均数；海损 c3(0BSv  
average basic salary 平均基本薪金 s:oj
lmPb  
average consumer expenditure 平均消费开支；一般消费开支 &'u%|A@  
average cost 平均成本 ';LsEI[  
average cost of land production 增辟土地平均成本 <`Qbb=*  
average daily turnover 平均每日成交额 uTvf[%EHW  
average daily wage rate 平均每日工资率 Kl]l[!c7$  
average expenditure pattern 平均开支模式 Kh{_Bd
N  
average growth rate 平均增长率 (5kL6d2  
average net fixed assets 固定资产平均净值 ~^>g<YR[  
average of relatives 相对价格平均数 (dP9`Na]  
average price 平均价格 2XyC;RWJ%  
average propensity to consume 平均消费倾向；一般消费倾向 
D
I[  
average propensity to save 平均储蓄倾向；一般储蓄倾向 c=aVYQ"2  
average rate 平均率 ,.AXQ#~&`  
average revenue 平均收入；平均收益 >nO[5  
average stock 平均库存；平均存货 /4$ c-k  
average yearly rent 平均年租 Tsocc5gWZ*  
avoidance of double taxation 避免双重课税 h9QQ8}g  
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 3 <Zo{;  
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