一些有用的会计术语(也不知道发的地方对不对)A

A: A6"Hk0Hf  
A share Ａ股；甲类股份 :}q\tNY<  
abatement of tax 减税；减扣免税额 \a|L/9%  
ABN AMRO Bank N.V. 荷兰银行 pq!%?m]  
above-the-line expenditure 线上项目支出；经常预算支出 #"f'7'TE  
above-the-line receipt 线上项目收入；经常预算收入 u8vuwbra!  
ABSA Asia Limited 南非联合亚洲有限公司 ZafboqsDL  
absolute change 绝对数值变更 %0-wpuHc(]  
absolute expenditure 实际开支 {`"#yl6"  
absolute guideline figure 绝对准则数字 5VE2@Fn}  
absolute interest 绝对权益 rg QEUDEQ  
absolute order of discharge 绝对破产解除令 m~`>`4  
absolute profit margin 绝对利润幅度 - u3e5gW  
absolute value 实值；绝对值 |$+5@+Zz  
absolutely vested interest 绝对既得权益 |qN'P}L  
absorbed cost 已吸收成本；已分摊成本 3,eIB(  
absorption 吸收；分摊；合并 P0GeZ02]  
absorption rate 吸收率；摊配率；分摊率 -kj
< 1~YW  
ACB Finance Limited 亚洲商业财务有限公司 n$)_9:Z-j  
acceptable form of reciprocity 合理的互惠条件 KMK`F{  
acceptable rate 适当利率；适当汇率 7^:4A'  
acceptance agreement 承兑协议 ;LwqTlJ*[L  
acceptance for honour 参加承兑 TprtE.mP  
acceptor 承兑人；接受人；受票人 d"Q |I
  
acceptor for honour 参加承兑人 xN"Z1n7t  
accident insurance 意外保险 r':TMhzHq?  
Accident Insurance Association of Hong Kong 香港意外保险公会 :@3Wg3N  
accident insurance scheme 意外保险计划 b1`r!B,  
accident year basis 意外年度基准 Rf"Mr:^  
accommodation 通融；贷款 e}{U7xQm1  
accommodation bill 通融票据；空头票据 8E^@yZo{  
accommodation party 汇票代发人 6][1<}8  
account balance 帐户余额；帐户结余 8im@4A+n`  
account book 帐簿 +cB&Mi5  
account collected in advance 预收款项 >cR)?P/o  
account current book 往来帐簿 3OqX/z,  
account of after-acquired property 事后取得的财产报告 XvGA|Ekf<  
account of defaulter 拖欠帐目 bKbp?-]  
account payable 应付帐款 O&Z'r  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 kBEmmgL  
account receivable 应收帐款 "$^0%-  
account receivable report 应收帐款报表 } :?.>#  
account statement 结单；帐单；会计财务报表 " Ar*QJ0]  
account title 帐户名称；会计科目 <,1fkq>,  
accountant's report 会计师报告 C;rG]t^%  
Accountant's Report Rules 会计师报告规则 KFWJ}pNq  
accounting and auditing procedure 会计与审计程序；会计与核数程序  _^t-9  
Accounting Arrangements 《会计安排》 {Gi h&N  
accounting basis 会计基础 z3?\:Yz  
accounting by Official Receiver 破产管理署署长呈交的帐目 `NNf&y)y  
Accounting Circular 《会计通告》 )Hw:E
71h2  
accounting class 会计类别 RMXzU  
accounting date 记帐日期；会计结算日期 yJJ4~j){l  
accounting for money 款项核算 ,"?A2n-qO  
Accounting Officer 会计主任 w~\%vXla  
accounting period 会计报告期；会计期 9IZu$-  
accounting policy 会计政策；会计方针 QLq@u[A  
accounting practice 会计惯例 8Jr?ZDf`  
accounting principle 会计准则 &jQ?v@|1c  
accounting record 会计记录 rR{,)fX;  
accounting report 会计报告 &xSa7FY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 pBJAaCGm  
Accounting Society of China 中国会计学会 ;3ft1  
accounting statement 会计报表 2y GOzc  
accounting system 会计制度；会计系统 i%{X9!*%TX  
accounting transaction 会计事项；帐务交易 .p6+l!"  
accounting treatment 会计处理 9s$U%F6}  
accounting year 会计年度 7v"lNP-?jU  
accretion 增值；添加 O>0VTW  
accrual 应计项目；应累算数目 `)>7)={  
accrual basis 应计制；权责发生制 i6PM<X,{;  
accrual basis accounting 应计制会计；权责发生制会计 '/%zi,0  
accrue 应累算；应计 UVuDQ  
accrued benefit 应累算利益 DPHQ,dkp  
accrued charges 应计费用 Q5+_u/  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]Y
yia.B  
accrued expenses 应累算费用 -pb&-@Hul  
accrued interest payable 应付利息；应计未付利息 %!j:fJ()  
accrued interest receivable 应收利息；应计未收利息 #;tT8[Ewuw  
accrued right 累算权益 Bx~[F  
accruing profit 应累算的利润 Ubz"rCjq  
accumulated fiscal reserve 累积财政储备 j2n,f7hl.  
accumulated profit 累积利润；滚存溢利 O}ejWP8>  
accumulated reserve 累积储备 )M<vAUF  
accumulation of surplus income 累积收益盈余 'ktHPn ,K  
acquired assets 既得资产 C;B}3g&  
acquisition 收购；购置；取得 X
a9TS"  
acquisition cost 购置成本 /X8<C=}  
acquisition expenses 购置费用 7,$z;Lr0S  
acquisition of 100% interest 收购全部股权 2&(sa0*y  
acquisition of control 取得控制权 ' P"g\;Ij  
acquisition of fixed assets 购置固定资产 [IBQvL  
acquisition of shell “买壳” aw $L$7b}  
acquisition price 收购价 %:C ]7gQ  
act of God 天灾 r64u31.)  
acting partner 执事合伙人 TCVl8)j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E@)\Lc~  
active partner 积极参与的合伙人 $ChK]v 6C  
active trading 交投活跃 =bt]JRU  
actual circulation 实际流通 ]dPZ.r  
actual cost 实际成本 hsLzj\)6  
actual expenditure 实际开支；实际支出 hP@(6X,"  
actual income 实际入息；实际收入；实际收益 wo^Sy41bF  
actual market 现货市场 b3$k9dmxV+  
actual price 现货价；实际价格 T3&`<%,f  
actual profit 实际利润 /\d$/~BFi  
actual quotation 实盘；实际价位；实际报价 SS.j
L
)  
actual year basis 按实际年度计算 Y}R}-+bD/  
actuals 实货 xyHejE}  
actuarial investigation 精算调查 |Rzy8j*  
actuarial principle 精算原则 vP-M,4c  
actuarial report 精算师报告 q }C+tn"\  
Actuarial Society of Hong Kong 香港精算学会 !$qKb_#nC  
actuarial valuation 精算师估值 -`c:}m  
actuary 精算师 6)gd^{  
ad referendum agreement 暂定协议；有待覆核的协定 kAzd8nJ'  
ad valorem duty 从价税；按值征税 T)CzK<LbR  
ad valorem duty system 从价税制 ^(x^6d  
ad valorem fee 从价费 `cB_.&  
ad valorem tariff 从价关税 748CD{KxW  
additional allowance 额外免税额 V,7%1TZ:  
additional amount for unexpired risk 未过期风险的额外款额 mz7l'4']+  
additional assessable profit 补加应评税利润 4jmK].  
additional assessment 补加评税 S5=Udd"  
additional commitment 额外承担 E">T*ao  
additional commitment vote 额外承担拨款 VrP}#3I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n]CbDbNw7)  
additional dependent parent allowance 供养父母额外免税额 5"Kx9n|  
additional provision 额外拨款 ;DRTQn`m  
additional stamp duty 附加印花税 @$@mqHI}  
additional tax 补加税罚款；补加税款 %,*$D}H  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {==pZpyyh  
adjudged bankrupt 被裁定破产 =(r* 5vd  
adjudicated bankrupt 裁定破产人 fp>.Owt%.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 B)SLG]72f  
adjudication of bankruptcy 裁定破产；宣告破产 =H]F`[B=  
adjudication of insolvency 裁定无力偿还债务 "kW!{n  
adjusted actual 经调整的实数；调整后的实数 j0-McLc  
adjusted current assets 经调整的流动资产；调整后的流动资产 {OMgd3%14  
adjusted figure 经调整的数字；调整后的数额 D #2yIec  
adjusted liabilities 经调整的负债；调整后的负债 zri} h/{  
adjusted loss 经调整的亏损；调整后的亏损 *iXe^<6v  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 N> Jw  
adjusted profit 经调整的利润；调整后的利润 n(Y%Vmy  
adjusted surplus 经调整的盈余额；调整后的盈余额 rx~[Zs+*  
adjusted value 经调整的价值；调整后的价值 5t:8.%<UK  
adjustment 调整；修订；理算〔保险〕 0au)g!ti  
adjustment centre 调剂中心 cSP*f0n,eo  
adjustment lag 调整过程的时间差距；调整时差 y7u^zH6wj  
adjustment mechanism 调整机制 >R^@Ww;|q  
adjustment of loss 亏损调整 MLVB^<qkeH  
adjustment process 调整过程；调整程序 j#A%q"]8  
adjustment range 调整幅度 US&B!Q:v  
administered exchange rate 受管制汇率 5CYo7mJ6+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 JHV)ZOO  
administration expenses 行政费用 EYS>0Y  
administration fee 手续费；行政费 ]L_w$ev'  
administration in bankruptcy 破产管理 pR os{Uq"  
administration order 遗产管理令 {
i{xo2<1"  
administrator 管理人；遗产管理人 1cN')"  
administrator of the estate 遗产管理人 VAQ)Hc]  
admission of debt 债项承认书 7G2PMe;$m  
admission of proof 接纳债权证明 3SG?W_  
advance 放贷款项；垫付款项；预支款项；预付款项 Q%=YM4;  
advance account 暂支帐目；预付款帐户 X!,@j\L  
advance compensation 预付补偿金 P~CrtTss  
advance from shareholder 股东垫款 _cI_#  
advance pending reimbursement 预支以待日后付还 FY0%XW  
advanced economy 先进经济体系 0OZMlt%z  
advancement 预付；预付财产 LC69td&  
advances warrant 垫款令 .=RlOK  
advancing 贷出 !F4;_A`X  
adverse balance 逆差 x!TZ0fq0  
adverse exchange 逆汇 t={0(  
advertisement addressed to shareholders 在报章刊登的致股东通告 q%3<Juq~$  
advice for collection 托收通知书 OmMX$YID  
advice of drawing 提款通知书；汇票通知书 ~9o6 W",  
advice of payment 付款通知 lPq\=
V  
Advisory Committee [Securities and Futures Commission] O_,O,1  
谘询委员会〔证券及期货事务监察委员会〕 &]p}+{ (>  
Advisory Committee on Diversification 经济多元化谘询委员会 ".2K9j7$  
affidavit 誓章；遗产申报誓章 s'I)A^i+  
affidavit of no receipt 述明无收款的誓章 V-W'RunnW  
affiliate 联号；联营公司；附属公司 *dE^-dm#  
affiliated company 附属公司；联号；联营公司 ?H|T&66  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ggm` ~fS  
affordability 负担能力 `x8Bn"  
African Development Bank [AfDB] 非洲开发银行 8QgA@y"  
after-acquired property 事后取得的财产 Y>6.t"?Q^  
after-hours dealing 市后交易 $n=lsDnhQ  
after-tax profit 税后盈利；税后利润；税后溢利 {")\0|2\x  
agency agreement 代理协议 mB55PYA  
agency expenses 代理机构的开支 3Kq`<B~%  
agency fee 代理费 +Ghi}v  
Agency Law 《代理法》 r#876.JK  
agent 代理人；承销人 w<wV]F*  
agent of company 公司代理人 Q4'C;<\@(Q  
agent's fee 代理人费；经纪费 dDcZ!rRaL@  
aggregate 总计；总数；总体数字 =yiOJyx  
aggregate amount 总款额；总额 %CH6lY=lI  
aggregate assets and liabilities 总体资产与负债 ]?l{j  
aggregate at constant price 按固定价格计算的总体数字 O12Q8Oj!0  
aggregate demand 总需求 C0C0GqN,  
aggregate gross position 总持仓量 H'g?llh1J  
aggregate limit 总限额 4cgIEw[6  
aggregate of salaries tax 合计薪俸税 S>:,
z}i  
aggregate performance 总体表现；总体业绩 =]>%t]  
aggregate supply 总体供应 **;p(CI  
aggregate surplus 总盈余 7} O;FX+x  
aggregate total 整体总额 eD#XDK  
aggregate value 总值；合计价值 [I+9dSM1t  
aggregated basis 合计基准 cnNOZ$)  
aggregated net chargeable income 合计应课税入息实额 v"lf-c  
aggregation 合并计算；合计；总和 gT52G?-  
aggregation of incomes of husband and wife 夫妇入息合并计算 je%M AgW`  
aggregation of property 财产的总和 P~7.sM  
agio 差价；贴水 7k8n@39?  
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》 j~av\SCU*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment VV3}]GjC  
《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》 i.a _C'<$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7nE"F!d+0  
《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》 `u'dh{,gE  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment IM(u<c$  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 e<+<lj"  
agreement for a settlement 授产协议 !c(QSf502  
agreement for assignment 转让协议 ~1 ZD[@  
agreement for sale 售卖协议；买卖协议 b5`KB75sbo  
agreement for sale and purchase 买卖协议 c.K =(y*  
agreement for the payment of interest 支付利息协议 FvI
mX  
agreement for the repayment of money 还款协议 W4(?HTWZ  
agreement of reinsurance 再保险协议 C8b''9t.  
Agricultural Bank of China 中国农业银行 ?[1SiJT  
air passenger departure tax 飞机乘客离境税 +oy*Kxs7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3(_!`0#F%  
airport tax 机场税 )iE"Tl  
alcohol duty 酒精税 2<W&\D o@  
alienation 让与；让渡；转让 oN,s.Of  
alimony 生活费；赡养费 .XH8YT42  
All Ordinaries Index [AOI] 所有普通股指数 dk5|@?pe  
all risks 全险；综合险 Bq}x9C&<  
All Sales Record for Stock Market 《股票市场成交报告》 pdz'!I  
Allied Capital Resources Limited 新联财务有限公司 =Viy^ieN$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 V|?WF&  
allocation letter 拨款信件 Yv\!vW7I  
allocation of fund 分配款项；预留款项 g`Md80*Zfk  
allocation of profit 利润分配；溢利分配 |r=DBd3  
allocation warrant 拨款令 ExhL[1E  
allotment 分配；配股 HtBF=Boq  
allotment notice 股份配售通知；配股通知 3VO:+mT  
allotment of shares 股份分配 \HSicV#i  
allowable 可获宽免；免税的 ?Myh7  
allowable business loss 可扣除的营业亏损 O.\h'3C  
allowable expenses 可扣税的支出 @)0 Y~A )  
allowance 免税额；津贴；备抵；准备金 uH{'gd,q8  
allowance for debts 债项的免税额 5w3Fqu>39?  
allowance for depreciation by wear and tear 耗损折旧免税额 mb1IQ &  
allowance for funeral expenses 殡殓费的免税额 xy^1US,L1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vOT*iax0  
allowance for repairs and outgoings 修葺及支出方面的免税额 McP.9v}H0_  
allowance to debtor 给债务人的津贴 "sbBe73 m  
alteration of capital 资本更改 9D_wG\g  
alternate trustee 候补受托人 /tKGwX]y  
amalgamation 合并 _/x&<,3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9M2f!kJP$  
ambit of charges 征税范围；收费范围 L,
M+sN  
amended valuation 经修订的估值 WmVVR>0V|  
American Commodities Exchange 美国商品交易所 Wc4vCVw  
American Express Bank Limited 美国运通银行 wq\G
|/%  
American Stock Exchange 美国证券交易所 'D6 bmz  
amortization 摊销 qo;)X0N  
amount due from banks 存放银行同业的款项 0X"\ a'M_  
amount due from banks abroad 存放海外银行同业的款项 uw_?O[ZA[  
amount due from holding companies 控股公司欠款 %KV2<t?  
amount due from local banks 存放本港银行同业的款项 uLW/f=7L  
amount due to banks 银行同业的存款 )x\z@g  
amount due to banks abroad 海外银行同业的存款 $h[Yzl  
amount due to holding companies 控股公司存款  Alu5$6X  
amount due to local banks 本港银行同业的存款 -u6#-}S
  
amount due to outport banks 外埠银行同业的存款 [b1hC ~I;  
amount for note issue 发行纸币的款额 SMO*({/  
amount of bond 担保契据的款额 .ZX2^)`XD  
amount of consideration 代价款额 xZ ;bMxZ  
amount of contribution 供款数额 #93}E Y  
amount of indebtedness 负债款额 9k`~x1Y)  
amount of principal of the loan 贷款本金额 "$@,n7k  
amount of rates chargeable 应征差饷数额 ^KH%mSX>  
amount of share capital 股本额 42@a(#z(U  
amount of sums assured 承保款额 <Jwo?[a  
amount of variation 变动幅度 L8P36]>  
amount of vote 拨款数额 %V_eJC""?  
amount payable 应付款额 mxL;;-  
amount receivable 应收款额 _E
x?Xk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P(_(w 9  
analysis 分析 2Ow<`[7  
ancillary risk 附属风险 M&e8zS  
annual account 周年帐目；周年帐目报表；年度决算；年结 EAyukM2  
annual accounting date 年结日期 q$>_WF#||  
annual allowance 每年免税额；年积金；年度津贴；年津 Wo3'd|Y~i  
annual balance 年度余额 n~%}Z[5D  
annual disposable income 每年可动用收入 !sK#zAR2  
annual estimates 周年预算 DQ_ 2fX~)  
annual fee 年费 !R{em48D  
annual general meeting 周年大会 )%#?3X^sI  
annual growth rate 年增率；每年增长率 aL)$b  
annual long-term supplement 长期个案每年补助金 iS05YW  
annual pensionable emolument 可供计算退休金的年薪 A2_Ls;]  
annual report 年报 EXHR(t}e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,%8$D-4#_  
annual return 周年报表；周年申报表；每年报税表格 x]'H jTqX  
Annual Return Rules 《周年报表规则》 %!wq:~B1  
annual review of consumer prices 每年消费物价回顾 &;U|7l~vl  
annual roll-forward basis 逐年延展方式 gz\j('~-D  
annual salary 年薪 K+> V|zKuk  
annual statement 年度报表；年度决算表 B1,?{Ur  
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 R0IF'  
annuitant 年金受益人 M,G8*HI"  
annuity 年金 T{HfP  
annuity contract 年金合约 Oga1u  
annuity on human life 人寿年金 G5umeqYC  
antecedent debt 先前的债项 n)CH^WHL&  
ante-dated cheque 倒填日期支票 88YC0!Ni  
anticipated expenditure 预期开支 'FxYMSZS$  
anticipated net profit 预期纯利 BvJ\x)  
anticipated revenue 预期收入 I}%mfojC  
anti-inflation measure 反通货膨胀措施 }K;iJ~kD1  
anti-inflationary stance 反通货膨胀立场 L8D
m9}  
apparent deficit 表面赤字 3N3*`?5c<  
apparent financial solvency 表面偿债能力 kA,4$2_o  
apparent partner 表面合伙人 zKMv7;s?  
application for personal assessment 个人入息课税申请书 l#ygb|=x  
application of fund 资金应用 !PI0oh  
application to release as liquidator and to destruct the books of accounts and documents !qS05  
申请免除清盘人职务及毁灭帐簿与文件 +{^'i P  
appointed actuary 委任精算师 ~Jxlj(" 0(  
appointed auditor 委任核数师；委任审计师 B3.X}ys#  
appointed trustee 委任的受托人 o@',YF>OQ  
appointer 委任人 s kY0\V  
apportioned pro rata 按比例分摊 Xv&%2-V;  
apportionment 分配；分摊 w3d\0ub  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j]Ua\|t  
apportionment formula 分摊方程式 'tSnH&c  
apportionment of estate duty 遗产税的分摊 Q'C4pn@  
appraisal 估价；评估 <G}m#  
appreciable growth 可观增长 7YD
\ !2b  
appreciable impact 显着影响 C=s((q*  
appreciable increase 可观增长 i8eA_Q  
appreciation 增值；升值 !|(Ao"]
  
appreciation against other currencies 相对其他货币升值 V^WQ6G1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R05T5Q1]A  
appreciation tax 增值税 6Ok,_ !  
appropriation 拨款；拨用；拨付 9JXhHAxD  
appropriation account 拨款帐目 `>y[wa>9r  
Appropriation Bill 拨款法案 wRj~Qv~E  
appropriation-in-aid system 补助拨款办法 *Ji9%IA  
approved assets 核准资产 Sy:K:Z|[U  
approved basket stock 认可一篮子证券  HFv?s  
approved budget 核准预算 u{pTva  
approved charitable donation 认可慈善捐款 YpiRF+G  
approved charitable institution 认可慈善机构 d(\1 }l  
approved currency 核准货币；认可货币 m]e0X*Kg  
approved estimates 核准预算 7s!AHyZ  
approved estimates of expenditure 核准开支预算 ec#_olG%  
approved overseas insurer 核准海外保险人 uzO{{S-  
approved overseas trust company 核准海外信托公司 % dYI5U89  
approved pooled investment fund 核准汇集投资基金 bsMC#xT  
approved provident fund scheme 认可公积金计划 > `0| X  
approved provision 核准拨款 U#iT<#!l2  
approved redeemable share 核准可赎回股份 ym[+Rw  
approved regional stock 认可地区性证券 "LXXs0  
approved retirement scheme 认可退休金计划 {#0Tl  
approved subordinated loan 核准附属贷款 ~V!EtZG$  
arbitrage 套戥；套汇；套利 @_(nd57oSs  
arbitrageur 套戥者；套汇者 Od*v5qT;$  
arbitrary amount 临时款项 KZi+j#7O  
arrangement 措施；安排；协定 d{?)q
 
arrears 欠款 j#CuR7m  
arrears of pay 欠付薪酬 ^?#@[4?"  
arrears of revenue 逾期未收税款；逾期未收的帐项 1RURZoL  
articles of association 组织章程；组织细则；组织章程细则 rT o%=0P  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :S#eg1y.w]  
ascertainment of profit 确定利润 gca|
?tt  
"Asia Clear" “亚洲结算系统” TjT](?'o  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 rnJS
[o0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $B*qNYpPy.  
Asian Development Fund [ADF] 亚洲发展基金 EWSr@}2j .  
Asian dollar bond 亚洲美元债券 ws#hhW3qK  
Asian dollar market 亚洲美元市场 l DgzM3  
Asian dollar rate 亚洲美元利率 h)"'YzCt  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 FyQOa)5  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9]"\"ka3>  
asked price 沽盘；喊价；索价；卖方报价 bx1G CD  
assessable income 应评税入息 pVdhj^n  
assessable loss 应评税亏损 kWI]f
Z_n  
assessable profit 应评税利润 Qh/lT$g  
assessable value 应评税值 TeOFAIU  
assessed profit 估定利润 FW/6{tm  
assessed value 经评估价值 cPx66Dh&  
assessment 评税；评定；估价；评税单 K,Lr+  
assessment number 评税编号；估价编号 oC5gME"2  
assessment of additional tax 补加税评税 N45s'rF  
assessment of performance 业绩评估；实绩评价 OX'/?B((  
Assessor 评税主任 Mf!owpW T  
asset price bubbles 资产价格泡沫 )kFme=;  
asset-backed securities 具资产保证的证券 ]eY Qio!  
assets accretion 资产增值 5L/Yi  
assets and liabilities 资产与负债 Q,ZkeWQ7%  
assets betterment statement 资产递增表；资产改进表 (L]T*03#  
assets lending 实物放款；有抵押贷款 ~4l6unCI  
assets of the company passing on the death 死者去世时转移的公司资产 "X\q%%P=?  
assets pledged as security for liabilities 用作负债抵押的资产 =B1`R%t  
assets portfolio 资产投资组合 .n?5}s+q  
assets price 资产价格 ^!N;F"  
assets quality 资产质素 Vx0MG{vG1  
assets realization 资产变现 7MR:X#2v>  
assets refinancing arrangement 资产再集资安排 :k Rv  
assets securitization 资产证券化 pIk4V/fy  
assets situated outside Hong Kong 在香港以外地方的资产 ,q{lYX83S  
assets stripping 削减资产；拆卖资产 0%vixR52  
assets value 资产值 L2:oZ&:u`J  
assignee 承让人 B(HNB\3u  
assignment 转让；转让书；转让契 ch%Q'DR_I)  
assignment of interest 权益转让 0:~gW#lD  
assignment of letters patent and trade mark 专利证书及商标转让 J+-,^8)  
assignment of property 物业转让；物业转让书 #u!y`lek  
assignment right 转让权 @Z"QA!OK~c  
assignor 转让人 vbW\~xf  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 **"zDY*?W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #sozXz
a\G  
associate member 附属会员 ?14X8Mb8W_  
associated body corporate 相联法人团体 Fo--PtY`p  
associated company 相联公司；联属公司 ,Gf+U7'K  
associated corporation 相联法团 RXIH(WiK  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5|{  t+u  
公认会计师公会〔英国〕 j(wY/Hl  
Association of Futures Exchange Brokers 香港期货经纪协会 "Wzij&WkQ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Z3&XTsq  
association of underwriters 承保人组织 T#ecLD#  
assumption of control 接管 2d,wrC<'$  
assurance 担保；保险；转易；转易书 mE)x7  
assurance of interest 权益的转易 M$DwQ}Z  
at 19XX price 按一九ＸＸ年价格计算 $6qR/#74  
at a discount 按赔价计算；按贴水价格计算；打折扣 -Hl\j(D7  
at a premium 按溢价计算；按升水价格计算 pZNlcB[Qn-  
at call 通知付款；按通知 P7M0Ce~iW  
at constant market price 按固定市价计算 &@Ji+  
at constant price 按固定价格计算 J~PTVR
  
at cost 按成本计算 >B|ofwm*  
at current market price 按当时市价计算；按现时市价计算 ulJ+:zwq$  
at current price 按当时价格计算；按现时价格计算 / r`Y'rm  
at factor cost 按要素成本计算；按生产要素成本计算 ZVC
v(J  
at money-of-the-day price 按付款当日价格计算 JC1BUheeb  
at or better 按指定或较佳价位〔买卖指令〕 #RsIxpc  
at par 按面值计算；平价 PDa0
6(t7  
at sight 见票即付 @5uyUSt]  
at the close 按收市盘 7]0\[9DyJ  
at the opening 按开市盘 :{e`$kz  
attestation 见证；见证条款 .>cL/KaP  
at-the-money option 平价期权 * S+7BdP  
attorney 受权人；受托代表人 *{L<BB^  
attornment 新拥有人承认书 ]7Xs=>"Iw  
attributable profit 可归属利润 DY%T`}  
attributable share value 可归属股份价值 pw(*X,gj  
Auckland Stock Exchange 奥克兰证券交易所 `0-m`>1>  
auction 拍卖 Tg}H < T  
auctioneer 拍卖商 mAtG&my)  
audit 审计；核数 o F,R@f  
Audit Commission 审计署 l%3Q=c  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] G
!fE'B  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 s`dkEaS  
audit review 帐目审查 w^vK7Z 1$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 0o\=0bH&s  
audited account 审计帐目；经审计的帐目 J0{WqA.P  
audited annual account 经审计的周年帐目 G/^5P5y%@
 
audited balance sheet 经审计的资产负债表 2gNBPd)I  
auditor 核数师；核数主任；审计师 tF)k6*+  
auditor's certificate 核数师证明书；审计师证明书 ^!{ oAzy9  
auditor's report 核数师报告；审计师报告 t2U]CI%  
Aussie bond 澳元债券 *PA1iNdKS  
austerity budget 紧缩预算 c9F[pfi(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bC>yIjCTn  
Australia All Ordinaries Index 澳洲所有普通股票指数 vFkyfX(   
Australian Dollar [AUD] 澳元 mSqk[Ig\  
Australian Options Market 澳大利亚期权市场 TbSt{TX  
Australian Securities Commission 澳洲证券事务监察委员会 ff2.|20  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kgib$t_7  
Australian Stock Exchange 澳大利亚证券交易所 FkkZyCqZ`  
Austrian Schilling [ATS] 奥地利先令 #6#BSZ E  
authentication 认证；鉴证 #gr+%=S'6C  
authority to purchase 委托购买证；委购书 m/"=5*pA  
authorization 认可；核准；授权；授权书 &dHm!b  
authorization by direction 指示授权 'FvhzGn9Q
 
authorization by instruction 指令授权 1]zyME  
authorization by warrant 令状授权 %d~9at6-B  
authorization of unit trust 单位信托的认可 blQzVp-  
authorized agent 指定代理人 :7AauoI  
authorized capital 法定资本 mqfEs0~I  
authorized clerk 出市员 Toa#>Z*+Rb  
authorized dealer 认可交易商 0DP%44Cv9  
authorized financial institution 认可财务机构 Aghj)V  
authorized fund 认可基金 f1,$<Y|qU  
authorized fund house 获授权的基金公司；认可基金公司 _yXeX  
authorized institution 认可机构 71,0v`Z<  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8aIq#v  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 jL[Is2<@  
authorized insurer 获授权保险人；获认可承保人 ;Bc<u[G  
authorized investment 特准投资项目 9h{:!  
authorized person 获授权人 "$wPq@  
authorized representative 获授权代表 u{dN>}{  
authorized share capital 法定股本 R,b O{2O  
automated quotation system 自动报价系统 pOe`*2[  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Eo3Aak o  
自动交易系统〔香港期货交易所有限公司〕 D-\'P31  
automatic adjustment mechanism 自动调整机制 "YJ;-$rb  
automatic adjustment system 自动调整系统 M#gGD-  
Automatic Clearing House 自动票据交换所 `E1_S  
automatic exchange rates accumulation system 自动化汇率累集系统 pDnFT2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 I}CA-8  
automatic teller machine [ATM] 自动柜员机 0jx~_zq-j  
autopay 自动转帐 fgz'C
?  
available assets 可用资产 uvc{RP  
available fiscal reserve 现存财政储备 GzE3B';g
 
available profit 可用利润 vdX~E97  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 D_;n4<|.  
average 平均；平均数；海损 ]> "/<"  
average basic salary 平均基本薪金 R5~vmT5W  
average consumer expenditure 平均消费开支；一般消费开支 ;ZW}47:BS6  
average cost 平均成本 jgfP|oD  
average cost of land production 增辟土地平均成本 H<}Fk9  
average daily turnover 平均每日成交额 c#-97"_8  
average daily wage rate 平均每日工资率 uL{~(?U$  
average expenditure pattern 平均开支模式 #K~j9DuR  
average growth rate 平均增长率 XQoT},C  
average net fixed assets 固定资产平均净值 ?9ho|  
average of relatives 相对价格平均数 ^T J  
average price 平均价格 XIW:Nk!S  
average propensity to consume 平均消费倾向；一般消费倾向 7bW!u*v-c  
average propensity to save 平均储蓄倾向；一般储蓄倾向 )|1JcnNSa  
average rate 平均率 D0_x|a  
average revenue 平均收入；平均收益 g(F*Y>hk  
average stock 平均库存；平均存货 S5JR`o
 
average yearly rent 平均年租 ReGb.pf  
avoidance of double taxation 避免双重课税 /8-VC"  
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 ] ,aAzjZ  
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