一些有用的会计术语(也不知道发的地方对不对)A

A: KECElK3uj  
A share Ａ股；甲类股份 wQ+dJ3b$  
abatement of tax 减税；减扣免税额 LhzMAW<L4  
ABN AMRO Bank N.V. 荷兰银行 RA],lNs  
above-the-line expenditure 线上项目支出；经常预算支出 >r)X:K+I  
above-the-line receipt 线上项目收入；经常预算收入 QC0!p"  
ABSA Asia Limited 南非联合亚洲有限公司 3Db3xN  
absolute change 绝对数值变更 ~P
-*}q2J  
absolute expenditure 实际开支 C#i UP|7hh  
absolute guideline figure 绝对准则数字 H^~.mBP n  
absolute interest 绝对权益 -fgC"2H  
absolute order of discharge 绝对破产解除令 ' )-M\'S$E  
absolute profit margin 绝对利润幅度 dQgk.
k  
absolute value 实值；绝对值 aV`&L,Q)7E  
absolutely vested interest 绝对既得权益 p<`+sf}A:  
absorbed cost 已吸收成本；已分摊成本 s$
DrR  
absorption 吸收；分摊；合并 L{
ho*^b  
absorption rate 吸收率；摊配率；分摊率 ?$z.K>S5  
ACB Finance Limited 亚洲商业财务有限公司 2X88:  
acceptable form of reciprocity 合理的互惠条件 ~vgA7E/XV  
acceptable rate 适当利率；适当汇率 !umEyd@ "  
acceptance agreement 承兑协议 m"-[".-l-  
acceptance for honour 参加承兑 [9mL $;M W  
acceptor 承兑人；接受人；受票人 @!Hr|k|  
acceptor for honour 参加承兑人 _7kM]">j  
accident insurance 意外保险 6<Hu8$G|  
Accident Insurance Association of Hong Kong 香港意外保险公会 /^#G0f*N  
accident insurance scheme 意外保险计划 6+dn*_[Z6  
accident year basis 意外年度基准 "Vd_CO  
accommodation 通融；贷款 7m9"8   
accommodation bill 通融票据；空头票据 +VU4s$w6  
accommodation party 汇票代发人 c 5`US
 
account balance 帐户余额；帐户结余 0nW F  
account book 帐簿 H]31l~@]  
account collected in advance 预收款项 IeF keE  
account current book 往来帐簿 ~VTs:h  
account of after-acquired property 事后取得的财产报告 Y7U&Q:5'  
account of defaulter 拖欠帐目 Uh|>Skic4  
account payable 应付帐款 GZ}/leR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Di Or{)a  
account receivable 应收帐款 6'OO-o  
account receivable report 应收帐款报表 XidxNPz0^  
account statement 结单；帐单；会计财务报表 #T~&]|{,  
account title 帐户名称；会计科目 F9XT lA  
accountant's report 会计师报告 !:fv>FEI9  
Accountant's Report Rules 会计师报告规则 Vf-5&S&9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Omag)U)IPh  
Accounting Arrangements 《会计安排》 cs_}&!c{  
accounting basis 会计基础 Zv qn%K],  
accounting by Official Receiver 破产管理署署长呈交的帐目 y/_wx(2  
Accounting Circular 《会计通告》 vt]F U<  
accounting class 会计类别 }Ia 0"J4  
accounting date 记帐日期；会计结算日期 N<JHjq  
accounting for money 款项核算 vz`@x45K  
Accounting Officer 会计主任 o*ANi;1]&B  
accounting period 会计报告期；会计期 6ri#Lw  
accounting policy 会计政策；会计方针 W"hcaa,&  
accounting practice 会计惯例 ?\H.S9CZ^  
accounting principle 会计准则 (:\LWJX0=  
accounting record 会计记录 G+"8l!dC?  
accounting report 会计报告 S7n"3.k  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X)uDSI~  
Accounting Society of China 中国会计学会 8SnS~._9  
accounting statement 会计报表  oYX{R  
accounting system 会计制度；会计系统 GVd48*  
accounting transaction 会计事项；帐务交易 0jB X5  
accounting treatment 会计处理 +nZRi3yu=  
accounting year 会计年度 BIWD/|LQ  
accretion 增值；添加 qeaA&(|5  
accrual 应计项目；应累算数目 @?&Wm3x9  
accrual basis 应计制；权责发生制 O|v (58A  
accrual basis accounting 应计制会计；权责发生制会计 J\W-dI  
accrue 应累算；应计 CJNG) p  
accrued benefit 应累算利益 P#G.lft"O  
accrued charges 应计费用 #Ws53mT  
accrued cumulative preference share dividend 应累算的累积优先股股息 6E9N(kFYs  
accrued expenses 应累算费用 5M?mYNQR/H  
accrued interest payable 应付利息；应计未付利息 X<MpN5%|Wo  
accrued interest receivable 应收利息；应计未收利息 6Dm+'y]l  
accrued right 累算权益 ,9ml>ji`=  
accruing profit 应累算的利润 73DlRt
 *  
accumulated fiscal reserve 累积财政储备 8?jxDW a  
accumulated profit 累积利润；滚存溢利 bY#;E;'7  
accumulated reserve 累积储备 _|n=cC4Qu  
accumulation of surplus income 累积收益盈余 \3{3ly~L  
acquired assets 既得资产 c<qe[iyt/  
acquisition 收购；购置；取得 q#1X[A()  
acquisition cost 购置成本 RR>G]#k  
acquisition expenses 购置费用 /jrY%C  
acquisition of 100% interest 收购全部股权 Etmo78e  
acquisition of control 取得控制权 UR>_)*  
acquisition of fixed assets 购置固定资产 n@B{vyy  
acquisition of shell “买壳” qw:9zYG}qW  
acquisition price 收购价 rB]W,8~%  
act of God 天灾 *Wyl2op6  
acting partner 执事合伙人 sQk|
I x  
active market 买卖活跃的市场；交投畅旺的市场；旺市 yMIT(  
active partner 积极参与的合伙人 /GsrGX8  
active trading 交投活跃
;9rTE|n  
actual circulation 实际流通 jmW^`%;7  
actual cost 实际成本 ~Q!~eTw  
actual expenditure 实际开支；实际支出 `*9EKj  
actual income 实际入息；实际收入；实际收益 |Is'-g!  
actual market 现货市场 irFc}.dI  
actual price 现货价；实际价格 a%[q |oyR  
actual profit 实际利润 'yT`ef  
actual quotation 实盘；实际价位；实际报价 sC6r.@[u8t  
actual year basis 按实际年度计算 {a4xF2  
actuals 实货 Pe,;MP\2  
actuarial investigation 精算调查 D=w9cKa  
actuarial principle 精算原则 9H$g?';  
actuarial report 精算师报告 A#:8X1w  
Actuarial Society of Hong Kong 香港精算学会 5fq.*1f  
actuarial valuation 精算师估值 $,`VUe{  
actuary 精算师 my[,w$YM  
ad referendum agreement 暂定协议；有待覆核的协定 ]N\6h(**wy  
ad valorem duty 从价税；按值征税 $
5/\Z  
ad valorem duty system 从价税制 cHn;}l!I  
ad valorem fee 从价费 _[$# b]V  
ad valorem tariff 从价关税 'oi2Seq  
additional allowance 额外免税额 U2&HSE|2J  
additional amount for unexpired risk 未过期风险的额外款额 T#e4":A&x  
additional assessable profit 补加应评税利润 pYGYy'%A'  
additional assessment 补加评税 FH -p!4+]  
additional commitment 额外承担 ~j}J<4&OvC  
additional commitment vote 额外承担拨款 ]S]"`;Wh  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q6)p*}-  
additional dependent parent allowance 供养父母额外免税额 s*{mT6s+T  
additional provision 额外拨款 }B*,mn2N  
additional stamp duty 附加印花税 9L
=;KtE1  
additional tax 补加税罚款；补加税款 ftW{C1,U7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +G\
0L_B  
adjudged bankrupt 被裁定破产 M5rwoyn  
adjudicated bankrupt 裁定破产人 (+$ol'i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 \6c8z/O7   
adjudication of bankruptcy 裁定破产；宣告破产 ):}Fu  
adjudication of insolvency 裁定无力偿还债务 w&+\Wo;([b  
adjusted actual 经调整的实数；调整后的实数 j/`Up  
adjusted current assets 经调整的流动资产；调整后的流动资产 US]"4=Zm
 
adjusted figure 经调整的数字；调整后的数额 ;x RjQR
 
adjusted liabilities 经调整的负债；调整后的负债 Z]e4pR6!  
adjusted loss 经调整的亏损；调整后的亏损 hOSf'mi  
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 5)x6Q|-u  
adjusted profit 经调整的利润；调整后的利润 toN  
adjusted surplus 经调整的盈余额；调整后的盈余额 4 f3=`[%  
adjusted value 经调整的价值；调整后的价值 =u[rOU{X"W  
adjustment 调整；修订；理算〔保险〕 |<QI%Y$dr  
adjustment centre 调剂中心 \SzGzCJ  
adjustment lag 调整过程的时间差距；调整时差 t_Z _!Qy  
adjustment mechanism 调整机制
g(aNyn
 
adjustment of loss 亏损调整 -}AE\qXs/  
adjustment process 调整过程；调整程序 )1BiEK`v  
adjustment range 调整幅度 >EeAPO4  
administered exchange rate 受管制汇率 $Gd5wmb!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 q1<Fg.-r  
administration expenses 行政费用 o>$|SU!a  
administration fee 手续费；行政费 7zi"caY  
administration in bankruptcy 破产管理 -Cml0}.O  
administration order 遗产管理令 ]#M/$?!]g2  
administrator 管理人；遗产管理人 H&u4v2  
administrator of the estate 遗产管理人 w1.MhA  
admission of debt 债项承认书 afV P-m4L  
admission of proof 接纳债权证明 w+3>DEfz  
advance 放贷款项；垫付款项；预支款项；预付款项 u,!4vKx  
advance account 暂支帐目；预付款帐户 ?bn;{c;E  
advance compensation 预付补偿金 CElPU`J,\[  
advance from shareholder 股东垫款 &:C{
/QnA  
advance pending reimbursement 预支以待日后付还 3P3:F2S R  
advanced economy 先进经济体系 `L+~&M  
advancement 预付；预付财产 bA0uGLc  
advances warrant 垫款令 xan/ay>  
advancing 贷出 Yo@m50s$  
adverse balance 逆差 ]zy~@,\  
adverse exchange 逆汇 oFwG+W/  
advertisement addressed to shareholders 在报章刊登的致股东通告 widI s[ )  
advice for collection 托收通知书 )fy<P;g  
advice of drawing 提款通知书；汇票通知书 ~t$mw,  
advice of payment 付款通知 A&;EV#]ge  
Advisory Committee [Securities and Futures Commission] hq]xmM?&  
谘询委员会〔证券及期货事务监察委员会〕 a$laRtId7  
Advisory Committee on Diversification 经济多元化谘询委员会 S]5VEn;pV  
affidavit 誓章；遗产申报誓章 N!.kq4$.  
affidavit of no receipt 述明无收款的誓章 4*YOFU}l  
affiliate 联号；联营公司；附属公司 L;4[ k;5  
affiliated company 附属公司；联号；联营公司 #%:`p9p.S  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?L8&(&1@VD  
affordability 负担能力 .wM:YX'[G  
African Development Bank [AfDB] 非洲开发银行 !k%l+I3J[  
after-acquired property 事后取得的财产 4LJ]l:m  
after-hours dealing 市后交易 zuUQ."#i  
after-tax profit 税后盈利；税后利润；税后溢利 Q*,6X*W!~  
agency agreement 代理协议 u~ VswXc4  
agency expenses 代理机构的开支 zZ<ns+h  
agency fee 代理费 D l4d'&!  
Agency Law 《代理法》 W
{L  
agent 代理人；承销人 ;`;G/1]#9  
agent of company 公司代理人 Y>(ZsHu  
agent's fee 代理人费；经纪费 V@LN 1|  
aggregate 总计；总数；总体数字 Y1m}@k,+M  
aggregate amount 总款额；总额 |R[v@c`pn  
aggregate assets and liabilities 总体资产与负债 NW
}>pb9  
aggregate at constant price 按固定价格计算的总体数字 #
>MO]  
aggregate demand 总需求 **Qe`}E:  
aggregate gross position 总持仓量 wBg<Q{J  
aggregate limit 总限额 ev)rOcOU  
aggregate of salaries tax 合计薪俸税 782[yLyv  
aggregate performance 总体表现；总体业绩 s$
js5 ou  
aggregate supply 总体供应 HKq2Js  
aggregate surplus 总盈余 97['VOh0  
aggregate total 整体总额 6#OL ;Y]_  
aggregate value 总值；合计价值 bnAT,v{  
aggregated basis 合计基准 YJ&lB&xH  
aggregated net chargeable income 合计应课税入息实额 <GbnPG?  
aggregation 合并计算；合计；总和 200L  
aggregation of incomes of husband and wife 夫妇入息合并计算 HGU?bJ~6o  
aggregation of property 财产的总和 ./7&_9|<  
agio 差价；贴水 i5ajM,i/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》 R>/QARX  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~uP r]#  
《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》 2U=/<3;u  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :;" aUHU'  
《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》 </K%i;l  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment j;1~=j])  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?/o2#iJx  
agreement for a settlement 授产协议 /%N31  
agreement for assignment 转让协议 [Ihp\!xqI  
agreement for sale 售卖协议；买卖协议 I}6
DoLbV  
agreement for sale and purchase 买卖协议 |V5$'/Y  
agreement for the payment of interest 支付利息协议 Qx6,>'Qk'  
agreement for the repayment of money 还款协议 }:,o Y<  
agreement of reinsurance 再保险协议 "R@$Wu53|  
Agricultural Bank of China 中国农业银行 oG4w8+N  
air passenger departure tax 飞机乘客离境税 S3j
]{pZ(z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 R@)'Bs  
airport tax 机场税 hj[+d%YZY"  
alcohol duty 酒精税 t(Q&H!~e   
alienation 让与；让渡；转让 Verbmeg&n  
alimony 生活费；赡养费 GnSgO-$"  
All Ordinaries Index [AOI] 所有普通股指数 zhVa.r A  
all risks 全险；综合险 G\'
u~B/w  
All Sales Record for Stock Market 《股票市场成交报告》 `<l/GwtAJ  
Allied Capital Resources Limited 新联财务有限公司 w>`h3;,2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 c+,7Zu!  
allocation letter 拨款信件 CT$& zEIm  
allocation of fund 分配款项；预留款项 wGov|[X  
allocation of profit 利润分配；溢利分配 1YF+(fk  
allocation warrant 拨款令 rW=k%# p  
allotment 分配；配股 hQd@bN8  
allotment notice 股份配售通知；配股通知 fPh}l  
allotment of shares 股份分配 F20wf1^  
allowable 可获宽免；免税的 Q:-%3)g<<  
allowable business loss 可扣除的营业亏损 Dz"u
8 f  
allowable expenses 可扣税的支出 ? 6yF{!F*  
allowance 免税额；津贴；备抵；准备金 PV,k
YM6  
allowance for debts 债项的免税额 = )JVT$]w  
allowance for depreciation by wear and tear 耗损折旧免税额 yr/]xc$  
allowance for funeral expenses 殡殓费的免税额 t%]^5<+X58  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rL!_&|  
allowance for repairs and outgoings 修葺及支出方面的免税额 78^UgO/  
allowance to debtor 给债务人的津贴 % K9;
qJ5  
alteration of capital 资本更改 \-$bo=s.  
alternate trustee 候补受托人 c&| '3i+  
amalgamation 合并 <WQ<<s@#pb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 avHD'zU}N  
ambit of charges 征税范围；收费范围 uFm(R/V  
amended valuation 经修订的估值 QoT3;<r}  
American Commodities Exchange 美国商品交易所 ~RZJ/%6F  
American Express Bank Limited 美国运通银行 .pB8=_e:  
American Stock Exchange 美国证券交易所 Tdk2436=  
amortization 摊销 0gwm gc/#  
amount due from banks 存放银行同业的款项 ?d>P
+).  
amount due from banks abroad 存放海外银行同业的款项
^\7 x5gO  
amount due from holding companies 控股公司欠款 2$SofG6D}  
amount due from local banks 存放本港银行同业的款项 ]2aYi9)  
amount due to banks 银行同业的存款 `Q1WVd29  
amount due to banks abroad 海外银行同业的存款 q{9X.-]
}  
amount due to holding companies 控股公司存款 #Vn>ue+?  
amount due to local banks 本港银行同业的存款 Kc2OLz#  
amount due to outport banks 外埠银行同业的存款 QKUBh-QFK  
amount for note issue 发行纸币的款额 6h0U  
amount of bond 担保契据的款额 ABq{<2iYN  
amount of consideration 代价款额 [G'!`^V,  
amount of contribution 供款数额 nyl8=F:V  
amount of indebtedness 负债款额 3gPD(r1g  
amount of principal of the loan 贷款本金额 $p}~,Kp/  
amount of rates chargeable 应征差饷数额 U'Ja\Ek/f  
amount of share capital 股本额 w$(0V$l_  
amount of sums assured 承保款额 YvxMA#  
amount of variation 变动幅度 1a=9z'8V  
amount of vote 拨款数额 3gV&`>@  
amount payable 应付款额 ATMogxh  
amount receivable 应收款额 Tjeo*n^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |;U}'|6  
analysis 分析 #^4>U&?  
ancillary risk 附属风险 @sgT[P*ut  
annual account 周年帐目；周年帐目报表；年度决算；年结 H.l,%x&K  
annual accounting date 年结日期 T$.-{I  
annual allowance 每年免税额；年积金；年度津贴；年津 Hl3XqR  
annual balance 年度余额 j J`Zz  
annual disposable income 每年可动用收入 +GYI2  
annual estimates 周年预算 k8x&aH  
annual fee 年费 d=4f`q0k  
annual general meeting 周年大会 ~f]r>jQM  
annual growth rate 年增率；每年增长率 mSk :7ozZ  
annual long-term supplement 长期个案每年补助金 }{kTh%^  
annual pensionable emolument 可供计算退休金的年薪 aG8D%i0  
annual report 年报 O{i_?V_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f,`}hFD  
annual return 周年报表；周年申报表；每年报税表格 bWQORjnd8  
Annual Return Rules 《周年报表规则》 _;J9q}X  
annual review of consumer prices 每年消费物价回顾 ]\D6;E8P-~  
annual roll-forward basis 逐年延展方式 QS=$#Gp  
annual salary 年薪 @aiLGwh  
annual statement 年度报表；年度决算表 rs 1*H  
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 [K)1!KK,L  
annuitant 年金受益人 H/@M  
annuity 年金 ,@'){V
 
annuity contract 年金合约 Dt~}9HrU  
annuity on human life 人寿年金 mBpsgm:g^  
antecedent debt 先前的债项 4_m /_Z0x  
ante-dated cheque 倒填日期支票 ]|$$:e^U9  
anticipated expenditure 预期开支 Z1V'NJI+  
anticipated net profit 预期纯利 NW4 s'roP  
anticipated revenue 预期收入 2YE]?!   
anti-inflation measure 反通货膨胀措施 CI,`R&=xO  
anti-inflationary stance 反通货膨胀立场 Q~w G(0'8  
apparent deficit 表面赤字 1$!RKqT  
apparent financial solvency 表面偿债能力 q@MjeGs%  
apparent partner 表面合伙人 ]}l+ !NV<  
application for personal assessment 个人入息课税申请书 D 5r   
application of fund 资金应用 0Yzb=QMD  
application to release as liquidator and to destruct the books of accounts and documents Am0.c0h
  
申请免除清盘人职务及毁灭帐簿与文件 "!6 B5Oz  
appointed actuary 委任精算师 ^/d^$  
appointed auditor 委任核数师；委任审计师 n0_Az2  
appointed trustee 委任的受托人 7 NB"oU^h%  
appointer 委任人 1=q?#PQ  
apportioned pro rata 按比例分摊 aWsKJo>j[#  
apportionment 分配；分摊 %oCjZ"ke  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :5cu,&<Gv  
apportionment formula 分摊方程式 @X6#$ex  
apportionment of estate duty 遗产税的分摊 +&N&D"9A  
appraisal 估价；评估 6:EH5IO  
appreciable growth 可观增长 u<y\iZ[   
appreciable impact 显着影响 F;Xq:e8  
appreciable increase 可观增长 ;~@PYIp  
appreciation 增值；升值 ~oW8GQ  
appreciation against other currencies 相对其他货币升值 }AsF\W+5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @`y?\fWh  
appreciation tax 增值税 gJGBD9wC  
appropriation 拨款；拨用；拨付 V+a%,sI  
appropriation account 拨款帐目 *r?51
*J  
Appropriation Bill 拨款法案 2E;%=e  
appropriation-in-aid system 补助拨款办法 &9lc\Y4PY  
approved assets 核准资产 etK,zEd  
approved basket stock 认可一篮子证券 *ckrn>E{h  
approved budget 核准预算 @xF8' [<  
approved charitable donation 认可慈善捐款 dYqDL<se/I  
approved charitable institution 认可慈善机构 -R$FJbId  
approved currency 核准货币；认可货币 ah Xq{>  
approved estimates 核准预算 ][5p.owJse  
approved estimates of expenditure 核准开支预算 8rG&CxI  
approved overseas insurer 核准海外保险人 ?jn6Op  
approved overseas trust company 核准海外信托公司 8(_g]u#B;  
approved pooled investment fund 核准汇集投资基金 $9i5<16  
approved provident fund scheme 认可公积金计划 iBiA0 W  
approved provision 核准拨款 zl#&Qm4Ot  
approved redeemable share 核准可赎回股份 qp_ `Fj:  
approved regional stock 认可地区性证券 ]o+|jgkt]  
approved retirement scheme 认可退休金计划 ,/b/O4`;y  
approved subordinated loan 核准附属贷款 >scS wT  
arbitrage 套戥；套汇；套利 F+$@3[Q`N  
arbitrageur 套戥者；套汇者 @[b:([  
arbitrary amount 临时款项 c+)|o!d  
arrangement 措施；安排；协定 ]ifHA# z`~  
arrears 欠款 S5 nw  
arrears of pay 欠付薪酬 IM5^E#-g7  
arrears of revenue 逾期未收税款；逾期未收的帐项 a=B0ytNm  
articles of association 组织章程；组织细则；组织章程细则 <[5${)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \HQb#f,
  
ascertainment of profit 确定利润 Y&Lk4  
"Asia Clear" “亚洲结算系统” "!/_h >  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 KW6" +,Th  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4"X>_Nt6  
Asian Development Fund [ADF] 亚洲发展基金 E|4XQ|B@  
Asian dollar bond 亚洲美元债券 2V"gqJHv  
Asian dollar market 亚洲美元市场 5GFnfc}  
Asian dollar rate 亚洲美元利率 |AfQ_iT6c  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \\G6c4fC  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 g~H?l3v  
asked price 沽盘；喊价；索价；卖方报价 ~m|?! ]n  
assessable income 应评税入息 0?Wf\7  
assessable loss 应评税亏损 Sy
VbCj  
assessable profit 应评税利润 &?`&X=Q  
assessable value 应评税值 i|^`gly  
assessed profit 估定利润 pVa|o&,  
assessed value 经评估价值 +\M
m (Nd  
assessment 评税；评定；估价；评税单 fh)`kZDk  
assessment number 评税编号；估价编号 n03SXaU~V  
assessment of additional tax 补加税评税 Mh.eAM8_  
assessment of performance 业绩评估；实绩评价 h8-tbHgpb  
Assessor 评税主任 )* nbEZm@  
asset price bubbles 资产价格泡沫 Iy4MMU  
asset-backed securities 具资产保证的证券 WblV`"~e  
assets accretion 资产增值 FC(cXPX}  
assets and liabilities 资产与负债 I64:-P[\  
assets betterment statement 资产递增表；资产改进表 #:zPpMAl  
assets lending 实物放款；有抵押贷款 }qdJ8K  
assets of the company passing on the death 死者去世时转移的公司资产 LXF%~^^@d  
assets pledged as security for liabilities 用作负债抵押的资产 9la~3L_g  
assets portfolio 资产投资组合 (dipKs?K  
assets price 资产价格 ,h`D(,?X  
assets quality 资产质素 [}>6n72gNh  
assets realization 资产变现 VdOd:w  
assets refinancing arrangement 资产再集资安排 <r`Jn49  
assets securitization 资产证券化 >~>[}d;glw  
assets situated outside Hong Kong 在香港以外地方的资产 lKwT5ma7  
assets stripping 削减资产；拆卖资产 n rB27  
assets value 资产值 gO%i5  
assignee 承让人 >,Bu^] C  
assignment 转让；转让书；转让契 *g41"Cl  
assignment of interest 权益转让 5XUI7Q%  
assignment of letters patent and trade mark 专利证书及商标转让 ?HyioLO  
assignment of property 物业转让；物业转让书 2^ZPO4|  
assignment right 转让权 "#k(V=y  
assignor 转让人 E=*Q\3G~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 wEc5{ b5
M  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3M*[a~  
associate member 附属会员 wP1VQUL  
associated body corporate 相联法人团体 y]Tn#4 ,/  
associated company 相联公司；联属公司 ']Xx#U N  
associated corporation 相联法团 (g:W|
hS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] sx^? Iw,N'  
公认会计师公会〔英国〕 ;Hr@0f  
Association of Futures Exchange Brokers 香港期货经纪协会 64>[pZF8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 w&cyGd D5  
association of underwriters 承保人组织 gpvj'Ri7V  
assumption of control 接管 xa0%;nFKe  
assurance 担保；保险；转易；转易书 I3$vw7}5Y  
assurance of interest 权益的转易 WA\f`SRF  
at 19XX price 按一九ＸＸ年价格计算 Z_~DTO2Qg  
at a discount 按赔价计算；按贴水价格计算；打折扣 FEmlC,%  
at a premium 按溢价计算；按升水价格计算 +5mkMZ  
at call 通知付款；按通知 CscJy0dB  
at constant market price 按固定市价计算
BmF>IQ`M?  
at constant price 按固定价格计算 1O7ss_E  
at cost 按成本计算 2^M+s\p  
at current market price 按当时市价计算；按现时市价计算 ^ED>{UiNI  
at current price 按当时价格计算；按现时价格计算 jtr=8OiL  
at factor cost 按要素成本计算；按生产要素成本计算 h1o+7  
at money-of-the-day price 按付款当日价格计算 "FIx^  
at or better 按指定或较佳价位〔买卖指令〕  Ph{+uI  
at par 按面值计算；平价 D?F5o^e"h<  
at sight 见票即付 2`U&,,-Mf  
at the close 按收市盘 ,VsCRp  
at the opening 按开市盘 13kb~'+&r  
attestation 见证；见证条款 QaBXzf   
at-the-money option 平价期权 ^v5hr>m  
attorney 受权人；受托代表人 r8>?-P  
attornment 新拥有人承认书 5g2+Ar(  
attributable profit 可归属利润 1H 6Wrik  
attributable share value 可归属股份价值 9cj-v}5j  
Auckland Stock Exchange 奥克兰证券交易所 \^LR5S&  
auction 拍卖 F|Ihq^q  
auctioneer 拍卖商 HZ=yfJs nc  
audit 审计；核数 B8Zd#.6]  
Audit Commission 审计署 *
bSG48W("  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ClZyQ=UAD  
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〕 O;?~#E<6w  
audit review 帐目审查 2`m_"y  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {Dq51  
audited account 审计帐目；经审计的帐目 L1 VTq9[3  
audited annual account 经审计的周年帐目 <!>}t a  
audited balance sheet 经审计的资产负债表 v[3sg2.  
auditor 核数师；核数主任；审计师 d`7] reh  
auditor's certificate 核数师证明书；审计师证明书 D
}3fx[  
auditor's report 核数师报告；审计师报告 Vp^sER  
Aussie bond 澳元债券 n7uD(cL  
austerity budget 紧缩预算 g(H3arb&
 
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Sd6^%YB  
Australia All Ordinaries Index 澳洲所有普通股票指数 [KJL%u|8/  
Australian Dollar [AUD] 澳元 /n:fxdhe  
Australian Options Market 澳大利亚期权市场 rNC3h"i\  
Australian Securities Commission 澳洲证券事务监察委员会 R\amcQ 9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kl"Cm`b)  
Australian Stock Exchange 澳大利亚证券交易所  m:Abq`C  
Austrian Schilling [ATS] 奥地利先令 O_Q,!&*6  
authentication 认证；鉴证 *60)Vo.=  
authority to purchase 委托购买证；委购书  y-#tU>P  
authorization 认可；核准；授权；授权书 gNQJ:!  
authorization by direction 指示授权 rP4@K%F9jB  
authorization by instruction 指令授权 n_meJm.  
authorization by warrant 令状授权 BZshTP[`  
authorization of unit trust 单位信托的认可 j=S"KVp9NF  
authorized agent 指定代理人 wJkkc9Rh'(  
authorized capital 法定资本 .utL/1Ej  
authorized clerk 出市员 )D*xOajo+l  
authorized dealer 认可交易商 h--bN*}H2  
authorized financial institution 认可财务机构 HI 61rXNF  
authorized fund 认可基金 iNSJO
S  
authorized fund house 获授权的基金公司；认可基金公司 V'/%)oU\"  
authorized institution 认可机构 \0*LfVr;P  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 a$:N9&P  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 V= PoQ9d  
authorized insurer 获授权保险人；获认可承保人 ^]gl#&"D  
authorized investment 特准投资项目 {'kL]qLg  
authorized person 获授权人 #JucOWxjY  
authorized representative 获授权代表 '~J6mojE  
authorized share capital 法定股本 gHshG;z*  
automated quotation system 自动报价系统 {Aw3Itef  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %b6wo?%*  
自动交易系统〔香港期货交易所有限公司〕 \_bX2Lg  
automatic adjustment mechanism 自动调整机制 32D/%dHC  
automatic adjustment system 自动调整系统 /p"R}&z  
Automatic Clearing House 自动票据交换所 6si-IJ  
automatic exchange rates accumulation system 自动化汇率累集系统 r |/9Dn%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 p\\q[6  
automatic teller machine [ATM] 自动柜员机 pE,BE%
 
autopay 自动转帐 MsQS{ok+  
available assets 可用资产 +Ti@M1A&  
available fiscal reserve 现存财政储备 WpZ^R;eK  
available profit 可用利润 'L/TaP/3  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 DlI|~  
average 平均；平均数；海损 +Wc[$,vk  
average basic salary 平均基本薪金 Rby7X*.-v  
average consumer expenditure 平均消费开支；一般消费开支 PQr N";+  
average cost 平均成本 cgOoQP/#  
average cost of land production 增辟土地平均成本 K? k`U,
 
average daily turnover 平均每日成交额 ?VsZo6Z"  
average daily wage rate 平均每日工资率 ERjf.7)d  
average expenditure pattern 平均开支模式 D(|$6J 0  
average growth rate 平均增长率 E@KK\m \e  
average net fixed assets 固定资产平均净值 lUd
,-  
average of relatives 相对价格平均数 N0C5FSH  
average price 平均价格 rC16?RovQ@  
average propensity to consume 平均消费倾向；一般消费倾向 o9>X"5CmX  
average propensity to save 平均储蓄倾向；一般储蓄倾向 yI<'J^1C[  
average rate 平均率 I|H mbTXa  
average revenue 平均收入；平均收益 $h9!"f[|j  
average stock 平均库存；平均存货 "o^zOU  
average yearly rent 平均年租 5H5Kt9DoW  
avoidance of double taxation 避免双重课税 ]3'd/v@fT  
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 L6.R?4B   
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