一些有用的会计术语(也不知道发的地方对不对)A

A: Gx'TkU=  
A share Ａ股；甲类股份 ipjkZG@  
abatement of tax 减税；减扣免税额 3Aj*\e0t  
ABN AMRO Bank N.V. 荷兰银行 o`6|ba  
above-the-line expenditure 线上项目支出；经常预算支出 }l;Lxb2`  
above-the-line receipt 线上项目收入；经常预算收入 ~pz FZ7n4  
ABSA Asia Limited 南非联合亚洲有限公司 tsv$r$Se  
absolute change 绝对数值变更 Lgi[u"Du  
absolute expenditure 实际开支 _~M^ uW^l  
absolute guideline figure 绝对准则数字 +S9PML){h  
absolute interest 绝对权益 8omC%a}9m  
absolute order of discharge 绝对破产解除令 2"&)W dm  
absolute profit margin 绝对利润幅度 Qf@iU%
G  
absolute value 实值；绝对值 AIZBo@xg  
absolutely vested interest 绝对既得权益 !p[`IWZ  
absorbed cost 已吸收成本；已分摊成本 d8OL!Rk  
absorption 吸收；分摊；合并 LM"y\q ]  
absorption rate 吸收率；摊配率；分摊率 DDeE(E  
ACB Finance Limited 亚洲商业财务有限公司 50n}my'2h  
acceptable form of reciprocity 合理的互惠条件 z-,VnhLx  
acceptable rate 适当利率；适当汇率 qSD9Pue  
acceptance agreement 承兑协议 =k{`oO~:9+  
acceptance for honour 参加承兑 &y\sL"YL!  
acceptor 承兑人；接受人；受票人 s'u(B]E  
acceptor for honour 参加承兑人 &`Ck  
accident insurance 意外保险 X?o( b/F-  
Accident Insurance Association of Hong Kong 香港意外保险公会 4c159wsnQ  
accident insurance scheme 意外保险计划 8C7Z{@A&#  
accident year basis 意外年度基准 Qh`:<KI  
accommodation 通融；贷款 LFu%v7L`  
accommodation bill 通融票据；空头票据 `ifiL   
accommodation party 汇票代发人 ao$.6X8fQ  
account balance 帐户余额；帐户结余 L CSeOR  
account book 帐簿 YnTB&GPxl  
account collected in advance 预收款项 /:[2'_Xl  
account current book 往来帐簿 {{!Y]\2S  
account of after-acquired property 事后取得的财产报告 
rU2iy"L  
account of defaulter 拖欠帐目 kWW w<cA  
account payable 应付帐款 F
L=,YP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6`\ya@  
account receivable 应收帐款 ]RIVc3?;$  
account receivable report 应收帐款报表 xf,5R9g/  
account statement 结单；帐单；会计财务报表 W?XizTW  
account title 帐户名称；会计科目 1*Ar{:+ua  
accountant's report 会计师报告 ,Em$!n  
Accountant's Report Rules 会计师报告规则 .}`hCt08  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ig_2={Q@  
Accounting Arrangements 《会计安排》
:i*JnlvZ  
accounting basis 会计基础 )=^w3y  
accounting by Official Receiver 破产管理署署长呈交的帐目 `<fh+*  
Accounting Circular 《会计通告》 9|
WV~  
accounting class 会计类别 ga0'zo9K  
accounting date 记帐日期；会计结算日期 Ph,-sR  
accounting for money 款项核算 cQUC.TZ_  
Accounting Officer 会计主任 i7Z=|&  
accounting period 会计报告期；会计期 ~<9{#uM  
accounting policy 会计政策；会计方针 JPx7EEkZR4  
accounting practice 会计惯例 ;#k-)m%  
accounting principle 会计准则 q/gB<p9  
accounting record 会计记录 G/?~\ }:s  
accounting report 会计报告 <{J5W6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 " I
+p  
Accounting Society of China 中国会计学会 ofdZ1F  
accounting statement 会计报表 6}dR$*=  
accounting system 会计制度；会计系统 l]_=:)" ]  
accounting transaction 会计事项；帐务交易 P?ep]  
accounting treatment 会计处理 Re=WfG  
accounting year 会计年度 q4k@l  
accretion 增值；添加 P0GeZ02]  
accrual 应计项目；应累算数目 ,FQK;BU!lh  
accrual basis 应计制；权责发生制 NAr1[{^E,  
accrual basis accounting 应计制会计；权责发生制会计 d&(_|xq#  
accrue 应累算；应计 KL?)akk  
accrued benefit 应累算利益 Pz"`MB<'Ik  
accrued charges 应计费用 (pR.Abq  
accrued cumulative preference share dividend 应累算的累积优先股股息 \\4Eh2 Y  
accrued expenses 应累算费用 A74920X`W  
accrued interest payable 应付利息；应计未付利息 ,|T7hTn=  
accrued interest receivable 应收利息；应计未收利息 BavO\{J#|0  
accrued right 累算权益 SpSnoVI  
accruing profit 应累算的利润 b=[?b+  
accumulated fiscal reserve 累积财政储备 0$vj!-Mb^j  
accumulated profit 累积利润；滚存溢利 E~hzh /,34  
accumulated reserve 累积储备 slW3qRT\k  
accumulation of surplus income 累积收益盈余 Mi7
y&~,  
acquired assets 既得资产 (ywo a  
acquisition 收购；购置；取得 #-#NqX:  
acquisition cost 购置成本 Qx`~g,wk8  
acquisition expenses 购置费用 !|G(Yg7C  
acquisition of 100% interest 收购全部股权 (lH,JX`$a  
acquisition of control 取得控制权 USPTpjt8R  
acquisition of fixed assets 购置固定资产 ANMg  
acquisition of shell “买壳” ~H /2R  
acquisition price 收购价 +M\8>/0oA  
act of God 天灾 k9si|'  
acting partner 执事合伙人 e [0w5)X   
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ff4*IOZ}(  
active partner 积极参与的合伙人 j tA*pL'/V  
active trading 交投活跃 >'=MH2;  
actual circulation 实际流通 %{5n1w  
actual cost 实际成本 HgRwiIt  
actual expenditure 实际开支；实际支出 gn1(4 o  
actual income 实际入息；实际收入；实际收益 F?4(5 K  
actual market 现货市场 y2yKm1<Ru<  
actual price 现货价；实际价格 `NNf&y)y  
actual profit 实际利润 +: Ge_-  
actual quotation 实盘；实际价位；实际报价 yJJ4~j){l  
actual year basis 按实际年度计算 u5E]t9~Pq  
actuals 实货 9IZu$-  
actuarial investigation 精算调查 c6AWn>H
 
actuarial principle 精算原则 8<#U9]  
actuarial report 精算师报告 /2uQCw&x-  
Actuarial Society of Hong Kong 香港精算学会
1yqoA*  
actuarial valuation 精算师估值 >yK0iK{  
actuary 精算师 2y GOzc  
ad referendum agreement 暂定协议；有待覆核的协定 2XSHZ|;  
ad valorem duty 从价税；按值征税 3{Q,hpZN  
ad valorem duty system 从价税制 G*8GGWB^a  
ad valorem fee 从价费 `S/wJ'c  
ad valorem tariff 从价关税 8g/
F)~s^F  
additional allowance 额外免税额 fP-|+TyO  
additional amount for unexpired risk 未过期风险的额外款额 UVuDQ  
additional assessable profit 补加应评税利润 tbDoP Y  
additional assessment 补加评税 Q5+_u/  
additional commitment 额外承担 K\.5h4k  
additional commitment vote 额外承担拨款 pK&I^r   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O/Y)&VG7  
additional dependent parent allowance 供养父母额外免税额 yX/";O
e  
additional provision 额外拨款
%}Q&1P=  
additional stamp duty 附加印花税 Ukphd$3J=  
additional tax 补加税罚款；补加税款 Jobiq]|>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 U]4pA#*{|  
adjudged bankrupt 被裁定破产 yfNX7  
adjudicated bankrupt 裁定破产人 y&J@?Hc>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 iZ,YxN<R  
adjudication of bankruptcy 裁定破产；宣告破产 6tjcAsV  
adjudication of insolvency 裁定无力偿还债务 :
os
z  
adjusted actual 经调整的实数；调整后的实数 !dcwq;Ea  
adjusted current assets 经调整的流动资产；调整后的流动资产 {U!uVQC'  
adjusted figure 经调整的数字；调整后的数额 R4's7k  
adjusted liabilities 经调整的负债；调整后的负债 4rNL":"O  
adjusted loss 经调整的亏损；调整后的亏损 3/6/G}s  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ZU2laqa_  
adjusted profit 经调整的利润；调整后的利润 A2H4k|8  
adjusted surplus 经调整的盈余额；调整后的盈余额 g[z.*y/  
adjusted value 经调整的价值；调整后的价值  -7]Xjb5  
adjustment 调整；修订；理算〔保险〕 )9nElb2  
adjustment centre 调剂中心 YE+$H%Jl!  
adjustment lag 调整过程的时间差距；调整时差 OyG"1F  
adjustment mechanism 调整机制 >H|` y@]  
adjustment of loss 亏损调整 e(B9liXM  
adjustment process 调整过程；调整程序 ug&[ IL~lc  
adjustment range 调整幅度 CC >=UF  
administered exchange rate 受管制汇率 u=+q$Q]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~|+zJ5  
administration expenses 行政费用 rnm03 '{  
administration fee 手续费；行政费 LJzH"K[Gg6  
administration in bankruptcy 破产管理 R!x: C!{  
administration order 遗产管理令 76fIC  
administrator 管理人；遗产管理人 L#h:*U{@40  
administrator of the estate 遗产管理人 vR7HF*8  
admission of debt 债项承认书 B/uniR^x  
admission of proof 接纳债权证明 w
Fn[9_`*  
advance 放贷款项；垫付款项；预支款项；预付款项 l95<QI  
advance account 暂支帐目；预付款帐户 Z0,~V  
advance compensation 预付补偿金 tx7~SUr  
advance from shareholder 股东垫款 vq'c@yw;  
advance pending reimbursement 预支以待日后付还 UH`hOJ?  
advanced economy 先进经济体系 ?:rx1}:F  
advancement 预付；预付财产 F1azZ(  
advances warrant 垫款令 3ha|0[r9  
advancing 贷出 -7-['fX  
adverse balance 逆差 )|#%Czd4  
adverse exchange 逆汇 _sHK*&W{CT  
advertisement addressed to shareholders 在报章刊登的致股东通告 dWRrG-'  
advice for collection 托收通知书 M
~ h8Crz  
advice of drawing 提款通知书；汇票通知书 ^C^*,V3  
advice of payment 付款通知 'C+;r?1!h  
Advisory Committee [Securities and Futures Commission] cd@.zg'sYn  
谘询委员会〔证券及期货事务监察委员会〕 q`|CrOzO  
Advisory Committee on Diversification 经济多元化谘询委员会 < a rZbM  
affidavit 誓章；遗产申报誓章 |PVt}*0"  
affidavit of no receipt 述明无收款的誓章 M@UVpQwgv  
affiliate 联号；联营公司；附属公司 l0]
d  
affiliated company 附属公司；联号；联营公司 ;.
"<m   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 WT3gNNx|  
affordability 负担能力 ),^eA  
African Development Bank [AfDB] 非洲开发银行 6iezLG5  
after-acquired property 事后取得的财产 PFSLyV*  
after-hours dealing 市后交易 1'w:`/_  
after-tax profit 税后盈利；税后利润；税后溢利 yWIm&Q:  
agency agreement 代理协议 Xo5$X7m  
agency expenses 代理机构的开支 h\[\\m O  
agency fee 代理费 AD5) .}[F  
Agency Law 《代理法》 WPu
z]Ty  
agent 代理人；承销人 wNCCH55Pt  
agent of company 公司代理人 /ci]}`'ws  
agent's fee 代理人费；经纪费 ,%"xH4d  
aggregate 总计；总数；总体数字 h+UnZfm  
aggregate amount 总款额；总额 ,8Iv9M}2  
aggregate assets and liabilities 总体资产与负债 m 40m<@  
aggregate at constant price 按固定价格计算的总体数字 6)RbPPeE  
aggregate demand 总需求 >O9sk  
aggregate gross position 总持仓量 &rq{v!=7  
aggregate limit 总限额 i\}:hU-U  
aggregate of salaries tax 合计薪俸税 iAO5"(>}?  
aggregate performance 总体表现；总体业绩 MEZ{j%-a  
aggregate supply 总体供应 IfdI|ya  
aggregate surplus 总盈余 d 4{FDqto  
aggregate total 整体总额 BuQ|
~V  
aggregate value 总值；合计价值 4)-)#`K  
aggregated basis 合计基准 T8J4C=?/  
aggregated net chargeable income 合计应课税入息实额 |(IO=V4P  
aggregation 合并计算；合计；总和 &vUq}r%P  
aggregation of incomes of husband and wife 夫妇入息合并计算 $ACx*e%  
aggregation of property 财产的总和 J
MV50 y  
agio 差价；贴水 H-t|i  
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》 5a`
%)K  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment lPq\=
V  
《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》 oY9FK{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $Rtgr{ {;"  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 o=+Z.-q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment {+T/GBF-K=  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 EYzg%\HH  
agreement for a settlement 授产协议 t=wXTK5"  
agreement for assignment 转让协议 D>ef  
agreement for sale 售卖协议；买卖协议 2OBfHO~D  
agreement for sale and purchase 买卖协议 m9$:9yRm  
agreement for the payment of interest 支付利息协议 xp \S2@<  
agreement for the repayment of money 还款协议 xh9qg0d  
agreement of reinsurance 再保险协议 %|Qw9sbd  
Agricultural Bank of China 中国农业银行 Y>6.t"?Q^  
air passenger departure tax 飞机乘客离境税 B&KL2&Z~Pq  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {ShgJ;! Q  
airport tax 机场税 mB55PYA  
alcohol duty 酒精税 3Kq`<B~%  
alienation 让与；让渡；转让 \{|ImCH  
alimony 生活费；赡养费 x-m/SI]_N  
All Ordinaries Index [AOI] 所有普通股指数 w<wV]F*  
all risks 全险；综合险 `^F: -  
All Sales Record for Stock Market 《股票市场成交报告》 _2Zp1h,  
Allied Capital Resources Limited 新联财务有限公司 |H)cuZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _GaJXWMbk  
allocation letter 拨款信件 +c,[ Q  
allocation of fund 分配款项；预留款项 ETw]! br  
allocation of profit 利润分配；溢利分配 t%0?N<9YkU  
allocation warrant 拨款令 I*)VZW  
allotment 分配；配股 >9K//co"of  
allotment notice 股份配售通知；配股通知 #;r
]/)>  
allotment of shares 股份分配 0&w0aP`Y  
allowable 可获宽免；免税的 }p3b#fAr  
allowable business loss 可扣除的营业亏损 rz
Ld"`  
allowable expenses 可扣税的支出 gSi5u#}J  
allowance 免税额；津贴；备抵；准备金 HMQI&Lh=U  
allowance for debts 债项的免税额 Pe^!$  
allowance for depreciation by wear and tear 耗损折旧免税额 i?}>.$j  
allowance for funeral expenses 殡殓费的免税额 UsW5d]i}Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t 0O4GcAN  
allowance for repairs and outgoings 修葺及支出方面的免税额 f?UzD#50D  
allowance to debtor 给债务人的津贴 L10IF  
alteration of capital 资本更改 %_)zWlN  
alternate trustee 候补受托人 |"7Pv skT  
amalgamation 合并 {[OwMk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pa/9
F[  
ambit of charges 征税范围；收费范围 zmFws-+A  
amended valuation 经修订的估值 ~9M!)\~  
American Commodities Exchange 美国商品交易所 ;IP~
Tb]&  
American Express Bank Limited 美国运通银行 D!3{gV#  
American Stock Exchange 美国证券交易所 v548ysE)  
amortization 摊销 5G*II_j  
amount due from banks 存放银行同业的款项 :hqZPajE  
amount due from banks abroad 存放海外银行同业的款项 V0i9DK|!  
amount due from holding companies 控股公司欠款 G?)vWM`j  
amount due from local banks 存放本港银行同业的款项 .Ao0;:;(2-  
amount due to banks 银行同业的存款 K b(9)Re  
amount due to banks abroad 海外银行同业的存款 ';YgG<u  
amount due to holding companies 控股公司存款 D'i6",Z>  
amount due to local banks 本港银行同业的存款 !$xu(D.  
amount due to outport banks 外埠银行同业的存款 Eu<r$6Q0}o  
amount for note issue 发行纸币的款额 {w5Z7s0  
amount of bond 担保契据的款额 $[CA&Y.  
amount of consideration 代价款额 l gq=GHW  
amount of contribution 供款数额 J\`^:tcG  
amount of indebtedness 负债款额 EA0iYzV  
amount of principal of the loan 贷款本金额 fEqC] *s  
amount of rates chargeable 应征差饷数额 KCqqJ}G  
amount of share capital 股本额 )2j:z#'>  
amount of sums assured 承保款额 bKz{wm%
 
amount of variation 变动幅度 S7sb7c'4 k  
amount of vote 拨款数额 \9m*(_Qf  
amount payable 应付款额 ?Myh7  
amount receivable 应收款额 O.\h'3C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7sV/_3H+  
analysis 分析 uH{'gd,q8  
ancillary risk 附属风险 5w3Fqu>39?  
annual account 周年帐目；周年帐目报表；年度决算；年结 78
Y@OL_$  
annual accounting date 年结日期 h8v>zNf'  
annual allowance 每年免税额；年积金；年度津贴；年津 rG6\ynBX%  
annual balance 年度余额 Jq1 n0O  
annual disposable income 每年可动用收入 h}Ygb-uZ  
annual estimates 周年预算 mnQ'X-q3iO  
annual fee 年费 4F#%f#"  
annual general meeting 周年大会 R}%8s*  
annual growth rate 年增率；每年增长率 8F6h#%9  
annual long-term supplement 长期个案每年补助金 ^#SBpLw  
annual pensionable emolument 可供计算退休金的年薪 zy)i1d  
annual report 年报 z^`]7i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r_o<SH  
annual return 周年报表；周年申报表；每年报税表格 f_<Y\  
Annual Return Rules 《周年报表规则》 rK=6]j(K  
annual review of consumer prices 每年消费物价回顾 ~"7J}[i5  
annual roll-forward basis 逐年延展方式 fPQ|e"?  
annual salary 年薪 &L3#:jSk  
annual statement 年度报表；年度决算表 $Z6D:"K  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 f%Ke8'&  
annuitant 年金受益人 UxqWnHH.`  
annuity 年金 Q1V2pP+=@  
annuity contract 年金合约 /~hbOs/ L  
annuity on human life 人寿年金 7'.s7& '7  
antecedent debt 先前的债项 %C*^:\y  
ante-dated cheque 倒填日期支票 gGbI3^r#  
anticipated expenditure 预期开支 PrnrXl S  
anticipated net profit 预期纯利 n`<S&KP|  
anticipated revenue 预期收入 eV;me>,  
anti-inflation measure 反通货膨胀措施 G11cNr>*  
anti-inflationary stance 反通货膨胀立场 2ksA.,UB^9  
apparent deficit 表面赤字 [j0w\{  
apparent financial solvency 表面偿债能力 JMsHK,(  
apparent partner 表面合伙人 %zljH"F  
application for personal assessment 个人入息课税申请书 n7iE8SK|k  
application of fund 资金应用 U$J5r+>  
application to release as liquidator and to destruct the books of accounts and documents I:&# U$  
申请免除清盘人职务及毁灭帐簿与文件 $c=&0yt5  
appointed actuary 委任精算师 ,)$Wm-  
appointed auditor 委任核数师；委任审计师 SaNN;X0  
appointed trustee 委任的受托人 CA^.?&CH^O  
appointer 委任人 Je~p%m#e;K  
apportioned pro rata 按比例分摊 P(_(w 9  
apportionment 分配；分摊 2Ow<`[7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a<p %hY3  
apportionment formula 分摊方程式 +Jq`$+%C  
apportionment of estate duty 遗产税的分摊 q$>_WF#||  
appraisal 估价；评估 1n3$V:00  
appreciable growth 可观增长 ~e^)q>Lb7(  
appreciable impact 显着影响 w2Kq(^?  
appreciable increase 可观增长 lU$X4JBzS  
appreciation 增值；升值 [4gjC  
appreciation against other currencies 相对其他货币升值 IwRQL%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1v]t!}W:6  
appreciation tax 增值税 W-Of[X{<  
appropriation 拨款；拨用；拨付 ZNy9_a:dX  
appropriation account 拨款帐目 I9/KM4&  
Appropriation Bill 拨款法案 fI}c 71b`  
appropriation-in-aid system 补助拨款办法 %!wq:~B1  
approved assets 核准资产 &;U|7l~vl  
approved basket stock 认可一篮子证券 gz\j('~-D  
approved budget 核准预算 NcM3P 
G  
approved charitable donation 认可慈善捐款 LUul7y'"  
approved charitable institution 认可慈善机构 FV8\+ep  
approved currency 核准货币；认可货币 ,;3:pr  
approved estimates 核准预算 vU9ek:.l  
approved estimates of expenditure 核准开支预算 uu@<&.r\C  
approved overseas insurer 核准海外保险人 Wa, 7P2
r  
approved overseas trust company 核准海外信托公司 BHcl
Uwj  
approved pooled investment fund 核准汇集投资基金 RAOKZ~`  
approved provident fund scheme 认可公积金计划 lko3]
A3  
approved provision 核准拨款 6o(lObfo  
approved redeemable share 核准可赎回股份 o16~l]Z|f  
approved regional stock 认可地区性证券 c}cG<F  
approved retirement scheme 认可退休金计划 %&1$~m0  
approved subordinated loan 核准附属贷款 E7LbSZ  
arbitrage 套戥；套汇；套利 hg&u0AQ2  
arbitrageur 套戥者；套汇者 hXnw..0"  
arbitrary amount 临时款项 gix>DHq$k  
arrangement 措施；安排；协定 Xj;2h{#s  
arrears 欠款 kPedX
  
arrears of pay 欠付薪酬 ZIy(<0  
arrears of revenue 逾期未收税款；逾期未收的帐项 d~/xGB`<  
articles of association 组织章程；组织细则；组织章程细则 o@',YF>OQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s kY0\V  
ascertainment of profit 确定利润 H<z30r/-w  
"Asia Clear" “亚洲结算系统” |rFJ*.nD  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i&pMF O  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Ej5^Y ?-6  
Asian Development Fund [ADF] 亚洲发展基金 v?{vg?vI  
Asian dollar bond 亚洲美元债券 2;}xN!8  
Asian dollar market 亚洲美元市场 &m4f1ZO*  
Asian dollar rate 亚洲美元利率 !xH,y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 n4R]+&*  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 :SdIU36  
asked price 沽盘；喊价；索价；卖方报价 C#T)@UxBZ  
assessable income 应评税入息 .W-=x,`hY4  
assessable loss 应评税亏损 pKYLAt+^>  
assessable profit 应评税利润 BArJ"t*/z  
assessable value 应评税值 wRj~Qv~E  
assessed profit 估定利润 *Ji9%IA  
assessed value 经评估价值 Sy:K:Z|[U  
assessment 评税；评定；估价；评税单 9<w=),R`8  
assessment number 评税编号；估价编号 +>^[W~[2  
assessment of additional tax 补加税评税 xpz`))w  
assessment of performance 业绩评估；实绩评价 qs "s/$  
Assessor 评税主任 9QZ}Hn`p  
asset price bubbles 资产价格泡沫 5@iy3olP  
asset-backed securities 具资产保证的证券 H!#5!m&  
assets accretion 资产增值 A` =]RJ  
assets and liabilities 资产与负债 4a1BGNI%SW  
assets betterment statement 资产递增表；资产改进表 v$Dh.y  
assets lending 实物放款；有抵押贷款 > `0| X  
assets of the company passing on the death 死者去世时转移的公司资产 yq!CWXZ2  
assets pledged as security for liabilities 用作负债抵押的资产 ~6MMErSj  
assets portfolio 资产投资组合 (w}r7`n  
assets price 资产价格 qjzZ}  
assets quality 资产质素 nHE+p\  
assets realization 资产变现 "LXXs0  
assets refinancing arrangement 资产再集资安排 dZ-Ny_@&  
assets securitization 资产证券化 EO"=\C,  
assets situated outside Hong Kong 在香港以外地方的资产 XCV0.u|  
assets stripping 削减资产；拆卖资产 z3ZuC{  
assets value 资产值  L2k;f]  
assignee 承让人 .^BWR  
assignment 转让；转让书；转让契 uH=Gt^_  
assignment of interest 权益转让 \2(MpB\_6!  
assignment of letters patent and trade mark 专利证书及商标转让 Fr<Pe&dn  
assignment of property 物业转让；物业转让书 0:HC;J  
assignment right 转让权 <kROH0+  
assignor 转让人 rx{#+iw  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1RURZoL  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?DJuQFv  
associate member 附属会员 l(.7t'  
associated body corporate 相联法人团体 :S#eg1y.w]  
associated company 相联公司；联属公司 ADTU{6UPS  
associated corporation 相联法团 W;5N04ko  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] TjT](?'o  
公认会计师公会〔英国〕  I8:"h  
Association of Futures Exchange Brokers 香港期货经纪协会 VN?<[#ij  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $B*qNYpPy.  
association of underwriters 承保人组织 HH+TjX/b  
assumption of control 接管 Qb@BV&^y&  
assurance 担保；保险；转易；转易书 d"z*Nb  
assurance of interest 权益的转易 0H;"5  
at 19XX price 按一九ＸＸ年价格计算 R,uJK)m  
at a discount 按赔价计算；按贴水价格计算；打折扣 D5}DV  
at a premium 按溢价计算；按升水价格计算 H+nr5!`kz  
at call 通知付款；按通知 kWI]f
Z_n  
at constant market price 按固定市价计算 Qh/lT$g  
at constant price 按固定价格计算 TeOFAIU  
at cost 按成本计算 FW/6{tm  
at current market price 按当时市价计算；按现时市价计算 1a \=0=[  
at current price 按当时价格计算；按现时价格计算 M_yZR^;^-  
at factor cost 按要素成本计算；按生产要素成本计算 {c.}fyN  
at money-of-the-day price 按付款当日价格计算 |.^^|@+  
at or better 按指定或较佳价位〔买卖指令〕 FLw[Mg:L  
at par 按面值计算；平价 AsV8k_qZL  
at sight 见票即付 GcPB'`!M  
at the close 按收市盘 L!`*R)
I45  
at the opening 按开市盘 }ZxW"5oq  
attestation 见证；见证条款 jc3ExOH  
at-the-money option 平价期权 |L*6x S[  
attorney 受权人；受托代表人 Kw)C{L5a  
attornment 新拥有人承认书 w;@`Yi.WQ  
attributable profit 可归属利润 goG]WGVr  
attributable share value 可归属股份价值 bDxPgb7N=  
Auckland Stock Exchange 奥克兰证券交易所 1OuSH+  
auction 拍卖 ^Z#<tN;  
auctioneer 拍卖商 ]
%b0[7[  
audit 审计；核数 FI80vV7  
Audit Commission 审计署 &pa)Ee>  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] I #Arr#%  
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〕 s9^"wN YQ  
audit review 帐目审查 xKRfl1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ZKVp[A  
audited account 审计帐目；经审计的帐目 [I#Q  
audited annual account 经审计的周年帐目 b=6ZdN1  
audited balance sheet 经审计的资产负债表 fJ,8g/f8  
auditor 核数师；核数主任；审计师 *C,$W\6sz  
auditor's certificate 核数师证明书；审计师证明书 1Al=v  
auditor's report 核数师报告；审计师报告 :DF`A(  
Aussie bond 澳元债券 ;Of?fe5:  
austerity budget 紧缩预算 Q&\ZC?y4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 +:j4G^V  
Australia All Ordinaries Index 澳洲所有普通股票指数 fo/((
)  
Australian Dollar [AUD] 澳元 qg/Y;tGSx  
Australian Options Market 澳大利亚期权市场 pmE1EDPag  
Australian Securities Commission 澳洲证券事务监察委员会 Nj! R9N  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ZYpD8u6U  
Australian Stock Exchange 澳大利亚证券交易所 h+\$Z]  
Austrian Schilling [ATS] 奥地利先令 Ke'YM{  
authentication 认证；鉴证 EfMG(oI  
authority to purchase 委托购买证；委购书 N9~'
P-V  
authorization 认可；核准；授权；授权书 {FrHm  
authorization by direction 指示授权 D_L'x"  
authorization by instruction 指令授权 B'<O)"1w  
authorization by warrant 令状授权 c~Q`{2%+  
authorization of unit trust 单位信托的认可 #l8K8GLuf  
authorized agent 指定代理人 ;tZ}i4Ud  
authorized capital 法定资本 C={sE*&dYX  
authorized clerk 出市员 x`&P}4v0  
authorized dealer 认可交易商 hfVzzVX:  
authorized financial institution 认可财务机构 bYRQI=gW':  
authorized fund 认可基金 c/,|[t  
authorized fund house 获授权的基金公司；认可基金公司 + xkMW%e<  
authorized institution 认可机构 zwF7DnW<<  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ZVC
v(J  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 JC1BUheeb  
authorized insurer 获授权保险人；获认可承保人 Y
+S~b  
authorized investment 特准投资项目 sZ\i(eIU  
authorized person 获授权人 ^^W`Lh%9
 
authorized representative 获授权代表 dW] Ej"W  
authorized share capital 法定股本 "'LOaf$X  
automated quotation system 自动报价系统 tFb|y+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2l;ge>DJ  
自动交易系统〔香港期货交易所有限公司〕 *{L<BB^  
automatic adjustment mechanism 自动调整机制 CVn;RF6  
automatic adjustment system 自动调整系统 EV;;N  
Automatic Clearing House 自动票据交换所 @)FXG~C*  
automatic exchange rates accumulation system 自动化汇率累集系统 vErbX3RY2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 aTsy)=N  
automatic teller machine [ATM] 自动柜员机 la6e`  
autopay 自动转帐 NWq [22X |  
available assets 可用资产 6Wcn(h8%*  
available fiscal reserve 现存财政储备 0.3[=a43  
available profit 可用利润 |$i1]Dr6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 dRarNW  
average 平均；平均数；海损 `\}zm~  
average basic salary 平均基本薪金 zjhR9  
average consumer expenditure 平均消费开支；一般消费开支 8I|1Pl  
average cost 平均成本 *8(t y%5F0  
average cost of land production 增辟土地平均成本 a-o hS=W  
average daily turnover 平均每日成交额 2gNBPd)I  
average daily wage rate 平均每日工资率 tF)k6*+  
average expenditure pattern 平均开支模式 )@};lmPR  
average growth rate 平均增长率 ?7uStqa  
average net fixed assets 固定资产平均净值 b]s%B.h  
average of relatives 相对价格平均数 !3gpiQH{  
average price 平均价格 1[,#@!k@  
average propensity to consume 平均消费倾向；一般消费倾向 Y=#mx3.
 
average propensity to save 平均储蓄倾向；一般储蓄倾向 LP-KD  
average rate 平均率 #gr+%=S'6C  
average revenue 平均收入；平均收益 VA*79I#_q  
average stock 平均库存；平均存货 'FvhzGn9Q
 
average yearly rent 平均年租  s`{#[&[  
avoidance of double taxation 避免双重课税 gEe W1:AB  
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  z]R!l%`  
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