一些有用的会计术语(也不知道发的地方对不对)A

A: Z}Q/u^Z  
A share Ａ股；甲类股份 JiuA"ks)  
abatement of tax 减税；减扣免税额 vS[\j  
ABN AMRO Bank N.V. 荷兰银行 ;Bw3@c  
above-the-line expenditure 线上项目支出；经常预算支出 ^R)]_  
above-the-line receipt 线上项目收入；经常预算收入 2$VSH&  
ABSA Asia Limited 南非联合亚洲有限公司 "DH>4Q] d  
absolute change 绝对数值变更 U!K#g_}  
absolute expenditure 实际开支 QUfF>,[sv  
absolute guideline figure 绝对准则数字 W7@Vma`
 
absolute interest 绝对权益 &3xda1H  
absolute order of discharge 绝对破产解除令 
?^^TR/  
absolute profit margin 绝对利润幅度 `*`ZgTV  
absolute value 实值；绝对值 #l.s>B4  
absolutely vested interest 绝对既得权益 OECVExb@eH  
absorbed cost 已吸收成本；已分摊成本 {x[C\vZsi]  
absorption 吸收；分摊；合并 o>T+fBHE  
absorption rate 吸收率；摊配率；分摊率 sIl&\g<b  
ACB Finance Limited 亚洲商业财务有限公司 .I$+ E  
acceptable form of reciprocity 合理的互惠条件 lz1cLl m  
acceptable rate 适当利率；适当汇率 -)KNsW  
acceptance agreement 承兑协议 l<ZHS'-;8  
acceptance for honour 参加承兑 2R^Eea  
acceptor 承兑人；接受人；受票人 2+pXtP@O  
acceptor for honour 参加承兑人 Fpwhy
ls  
accident insurance 意外保险 rY1jC\  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ke]'RfO\  
accident insurance scheme 意外保险计划 ,^<39ng  
accident year basis 意外年度基准 ^gNbcWc7CU  
accommodation 通融；贷款 +Jn\`4/J:  
accommodation bill 通融票据；空头票据 0ia-D`^me  
accommodation party 汇票代发人 V?`|Ha}  
account balance 帐户余额；帐户结余 zy8+~\a+Y&  
account book 帐簿 S
J:Teab  
account collected in advance 预收款项 fA[T5<66  
account current book 往来帐簿 :Z_abKt  
account of after-acquired property 事后取得的财产报告 Ir*{IV
vej  
account of defaulter 拖欠帐目 (v:8p!QN  
account payable 应付帐款 C7}iwklcsa  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (?lT @RY/  
account receivable 应收帐款 yJlRW!@&:  
account receivable report 应收帐款报表 RyM29uD  
account statement 结单；帐单；会计财务报表 IjQgmS~G  
account title 帐户名称；会计科目 5B8fz;l= B  
accountant's report 会计师报告 jqTK7b  
Accountant's Report Rules 会计师报告规则 P3Ah1X7W"C  
accounting and auditing procedure 会计与审计程序；会计与核数程序 v |pHbX  
Accounting Arrangements 《会计安排》 aSJD'u4w.a  
accounting basis 会计基础 D$rn?@&g  
accounting by Official Receiver 破产管理署署长呈交的帐目 /^I!)|At  
Accounting Circular 《会计通告》 %|f@WxNrU  
accounting class 会计类别 ~x@V"rxGw  
accounting date 记帐日期；会计结算日期 PGVp1TQ  
accounting for money 款项核算 oR7f3';?6  
Accounting Officer 会计主任 [9Tnp]q  
accounting period 会计报告期；会计期 5LU7}v~/  
accounting policy 会计政策；会计方针 sqjDh  
accounting practice 会计惯例 huR ^l  
accounting principle 会计准则 N+H[Y4c?F&  
accounting record 会计记录 *A")A.
R  
accounting report 会计报告 1!E}A!;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]=/?Ooh  
Accounting Society of China 中国会计学会 vBM<M3  
accounting statement 会计报表 H7<g5pv  
accounting system 会计制度；会计系统 Sco'] ^#(  
accounting transaction 会计事项；帐务交易 g:p`.KuB  
accounting treatment 会计处理 +JXn   
accounting year 会计年度 :Dtm+EQ  
accretion 增值；添加 &NbSG
+t  
accrual 应计项目；应累算数目 jYBiC DD  
accrual basis 应计制；权责发生制 =*>.z@WQ  
accrual basis accounting 应计制会计；权责发生制会计 eu$"GbqY  
accrue 应累算；应计 +Mn(s36f2  
accrued benefit 应累算利益 D`.\c#;cN  
accrued charges 应计费用 qw)O
u]L=  
accrued cumulative preference share dividend 应累算的累积优先股股息 \8vZZt  
accrued expenses 应累算费用 M9(lxu y1  
accrued interest payable 应付利息；应计未付利息 -*-"kzgd  
accrued interest receivable 应收利息；应计未收利息 Ys?0hd<cn  
accrued right 累算权益 A8AeM`  
accruing profit 应累算的利润 &g0r#
K  
accumulated fiscal reserve 累积财政储备 R mo'3  
accumulated profit 累积利润；滚存溢利 i3Xo6!Q  
accumulated reserve 累积储备 AP4s_X+=  
accumulation of surplus income 累积收益盈余 Eq=JmO'gHs  
acquired assets 既得资产 Bi"cWO  
acquisition 收购；购置；取得 hQNUA|Q=%  
acquisition cost 购置成本 h7m$P^=U  
acquisition expenses 购置费用 t+^__~IX  
acquisition of 100% interest 收购全部股权 @ Yo*h"s  
acquisition of control 取得控制权 9\kEyb$F=  
acquisition of fixed assets 购置固定资产 ~(`MP<  
acquisition of shell “买壳” F<dhG>E9  
acquisition price 收购价 O@:R\MwFOZ  
act of God 天灾 X76rme  
acting partner 执事合伙人 _6]CT0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 sqRvnCD!  
active partner 积极参与的合伙人 ,ZO?D|M1  
active trading 交投活跃 XB:E<I'q!3  
actual circulation 实际流通 [p(0g;b
x  
actual cost 实际成本 89P7iSV#*  
actual expenditure 实际开支；实际支出 C*t0`3g d  
actual income 实际入息；实际收入；实际收益 ~4] J'E >  
actual market 现货市场 3#\C!T0y  
actual price 现货价；实际价格 0wF)bQv1  
actual profit 实际利润 zY-?Bv_D  
actual quotation 实盘；实际价位；实际报价 qzSm]l?z  
actual year basis 按实际年度计算 bhfKhXh8  
actuals 实货 XG5T`>Y
l  
actuarial investigation 精算调查 ^(BE_<~  
actuarial principle 精算原则 b'ir$RL] c  
actuarial report 精算师报告 w7\ \m9  
Actuarial Society of Hong Kong 香港精算学会 N%=,
S?b  
actuarial valuation 精算师估值 KmqgP`Cu  
actuary 精算师 d*@K5?O.  
ad referendum agreement 暂定协议；有待覆核的协定 F+W{R+6  
ad valorem duty 从价税；按值征税 O >@Q>Z8W?  
ad valorem duty system 从价税制 ^.*zBrFx  
ad valorem fee 从价费 i.FdZN{  
ad valorem tariff 从价关税 xsvJjs;=  
additional allowance 额外免税额 UA4MtTp`  
additional amount for unexpired risk 未过期风险的额外款额 nS Vr,wU  
additional assessable profit 补加应评税利润 4ZYywDwn  
additional assessment 补加评税 F&lSRL+v  
additional commitment 额外承担 5F]2.<i  
additional commitment vote 额外承担拨款 _b 
*gg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tCu.
Fc@  
additional dependent parent allowance 供养父母额外免税额 Ty3.u9c4  
additional provision 额外拨款 1.Neg|  
additional stamp duty 附加印花税 <^ratz!-  
additional tax 补加税罚款；补加税款 7$*x&We  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zIr-Rx'dL^  
adjudged bankrupt 被裁定破产 5)->.*G*  
adjudicated bankrupt 裁定破产人 M`)3(|4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 EQ"+G[j~x  
adjudication of bankruptcy 裁定破产；宣告破产 Z8f?uF  
adjudication of insolvency 裁定无力偿还债务 20:![/7:!  
adjusted actual 经调整的实数；调整后的实数
<" 0b8 Z  
adjusted current assets 经调整的流动资产；调整后的流动资产 !|mzu1S
 
adjusted figure 经调整的数字；调整后的数额 6;M{suG|  
adjusted liabilities 经调整的负债；调整后的负债 0^F!-b^z  
adjusted loss 经调整的亏损；调整后的亏损 e Dpt1  
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 SI=7$8T5=5  
adjusted profit 经调整的利润；调整后的利润 WP^wNi ~>  
adjusted surplus 经调整的盈余额；调整后的盈余额 v[jg|s&6"  
adjusted value 经调整的价值；调整后的价值 3wPUP+)c7  
adjustment 调整；修订；理算〔保险〕 &,\my-4c>  
adjustment centre 调剂中心 wzY{ii  
adjustment lag 调整过程的时间差距；调整时差 EK\xc'6M  
adjustment mechanism 调整机制 3]7j,1^  
adjustment of loss 亏损调整 ws$kwSHq  
adjustment process 调整过程；调整程序 xA0=C  
adjustment range 调整幅度 ke2M
&TV  
administered exchange rate 受管制汇率 UunZ/A$]m  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B f.- 5  
administration expenses 行政费用 X"jtPYCpV{  
administration fee 手续费；行政费 i nk
!>Z  
administration in bankruptcy 破产管理 AyOy&]g  
administration order 遗产管理令 _Y)Wi[  
administrator 管理人；遗产管理人 hANe$10=H
 
administrator of the estate 遗产管理人 vVjk9_Ul  
admission of debt 债项承认书 :8]y*j  
admission of proof 接纳债权证明 1`~.!yd8(  
advance 放贷款项；垫付款项；预支款项；预付款项 J M;WCV%NM  
advance account 暂支帐目；预付款帐户 F^?DnZs  
advance compensation 预付补偿金 oS<*\!&D  
advance from shareholder 股东垫款 m+x$LkP  
advance pending reimbursement 预支以待日后付还 "cvhx/\1#  
advanced economy 先进经济体系 g]d0B!Ar~  
advancement 预付；预付财产 >^ E*7Bf
p  
advances warrant 垫款令 0Ld"df*  
advancing 贷出 j&q%@%Gm  
adverse balance 逆差 =i},$"Bf*%  
adverse exchange 逆汇 | _nBiHjNn  
advertisement addressed to shareholders 在报章刊登的致股东通告 K :>O X  
advice for collection 托收通知书 e^N}(Kpy  
advice of drawing 提款通知书；汇票通知书 \AB)L{  
advice of payment 付款通知 {??bJRT  
Advisory Committee [Securities and Futures Commission] ^3QJv{)Q  
谘询委员会〔证券及期货事务监察委员会〕 N).'>  
Advisory Committee on Diversification 经济多元化谘询委员会 J"XZnb)E=  
affidavit 誓章；遗产申报誓章 Rx
VZn""  
affidavit of no receipt 述明无收款的誓章 u7},+E)+B  
affiliate 联号；联营公司；附属公司 E=]|v+#~  
affiliated company 附属公司；联号；联营公司 N%)q.'M  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 RP k'1nD  
affordability 负担能力 `(E$-m-~jH  
African Development Bank [AfDB] 非洲开发银行 bzECNi5^  
after-acquired property 事后取得的财产 a&7uRR26  
after-hours dealing 市后交易 VDiW9]  
after-tax profit 税后盈利；税后利润；税后溢利 &7r a  
agency agreement 代理协议 b&9~F6aM  
agency expenses 代理机构的开支 StiWa<"c  
agency fee 代理费 x }]"jj2x  
Agency Law 《代理法》 D J7U6{KLq  
agent 代理人；承销人 |FSp`P  
agent of company 公司代理人 hV fANbs  
agent's fee 代理人费；经纪费 vdot .
 
aggregate 总计；总数；总体数字 /<"ok;Pu7  
aggregate amount 总款额；总额 K{ntl-D&y  
aggregate assets and liabilities 总体资产与负债 /.>%IcK  
aggregate at constant price 按固定价格计算的总体数字 dfh 1^G
o  
aggregate demand 总需求 yI/ FD  
aggregate gross position 总持仓量 b,>>E^wd!  
aggregate limit 总限额 Q(x/&]7=V  
aggregate of salaries tax 合计薪俸税 0g#xQzE  
aggregate performance 总体表现；总体业绩 }L=Qp
=4  
aggregate supply 总体供应 ,vAcri 97  
aggregate surplus 总盈余 `v)ZOw9&  
aggregate total 整体总额 "/%o'Fq  
aggregate value 总值；合计价值
2WE01D9O  
aggregated basis 合计基准 x0lAJaG  
aggregated net chargeable income 合计应课税入息实额 }]=@Y/p  
aggregation 合并计算；合计；总和 jsP+,brO  
aggregation of incomes of husband and wife 夫妇入息合并计算 m^w{:\p  
aggregation of property 财产的总和 w:mm@8N  
agio 差价；贴水 TIK'A<  
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》 RYdI$&]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {]$)dz5  
《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》 'X`W+=T$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,hm&]  
《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》 as@? Kv  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment B&<P>AZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 i1*0'x  
agreement for a settlement 授产协议 {BgJ=0g?  
agreement for assignment 转让协议 yJ;Qe_up  
agreement for sale 售卖协议；买卖协议 $#(j2sL1  
agreement for sale and purchase 买卖协议 oN`khS]_v0  
agreement for the payment of interest 支付利息协议 qqys`.  
agreement for the repayment of money 还款协议 9_ZGb"(Lj  
agreement of reinsurance 再保险协议 nYe:$t3F=  
Agricultural Bank of China 中国农业银行 9Q'[>P=1  
air passenger departure tax 飞机乘客离境税 p1W6s0L  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )KGz -!1c  
airport tax 机场税 <kWkc|zBY  
alcohol duty 酒精税 "=V!-+*@G@  
alienation 让与；让渡；转让 U2v;GIo$yU  
alimony 生活费；赡养费 A2$05a$%  
All Ordinaries Index [AOI] 所有普通股指数 eHR]qy 0_X  
all risks 全险；综合险 EV7lgKM^  
All Sales Record for Stock Market 《股票市场成交报告》 ^]Z@H/]H  
Allied Capital Resources Limited 新联财务有限公司 KLG2
9G  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 YOUB%N9+  
allocation letter 拨款信件 =|2F?  
allocation of fund 分配款项；预留款项 X,{[R |  
allocation of profit 利润分配；溢利分配 T6."j_  
allocation warrant 拨款令 ) $0>L5d:  
allotment 分配；配股 mu5r
4W47  
allotment notice 股份配售通知；配股通知 Ty#sY'%  
allotment of shares 股份分配 WdB\n/BWB  
allowable 可获宽免；免税的 Ey=}bBx  
allowable business loss 可扣除的营业亏损 >?6HUUQ  
allowable expenses 可扣税的支出 JpxQS~VX  
allowance 免税额；津贴；备抵；准备金 Nr).*]g@~  
allowance for debts 债项的免税额 dGz4`1(>  
allowance for depreciation by wear and tear 耗损折旧免税额 wuW{2+)B  
allowance for funeral expenses 殡殓费的免税额 8H`L8: CM  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V^rL  
allowance for repairs and outgoings 修葺及支出方面的免税额 5=%KK3  
allowance to debtor 给债务人的津贴 c2?VjuB0  
alteration of capital 资本更改 y~su1wUp  
alternate trustee 候补受托人 G6+6uWvl  
amalgamation 合并 \L`x![$~q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $\|Q+7lQ  
ambit of charges 征税范围；收费范围 `6;$Z)=.  
amended valuation 经修订的估值 ]2 $T 6  
American Commodities Exchange 美国商品交易所 X4Pm&ol  
American Express Bank Limited 美国运通银行 a6O <t;&  
American Stock Exchange 美国证券交易所 *adznd  
amortization 摊销 xW2?\em  
amount due from banks 存放银行同业的款项 '+3C2!  
amount due from banks abroad 存放海外银行同业的款项 6 N:
Ps8Hg  
amount due from holding companies 控股公司欠款 XVJH>Zw  
amount due from local banks 存放本港银行同业的款项 X(\L1N  
amount due to banks 银行同业的存款 i"pOYZW1  
amount due to banks abroad 海外银行同业的存款 7_jlNr7uk  
amount due to holding companies 控股公司存款 pMAP/..+2  
amount due to local banks 本港银行同业的存款 H6Bw3I[  
amount due to outport banks 外埠银行同业的存款 lJdYR'/Wd  
amount for note issue 发行纸币的款额 j; R20xf0  
amount of bond 担保契据的款额 B|,d  
amount of consideration 代价款额 3s67)n  
amount of contribution 供款数额 <]X6%LX  
amount of indebtedness 负债款额 pjs4FZ`Pd;  
amount of principal of the loan 贷款本金额 0s\ -iub=d  
amount of rates chargeable 应征差饷数额 X8-x$07)  
amount of share capital 股本额 <XtE|LG  
amount of sums assured 承保款额 /+8VW;4|I  
amount of variation 变动幅度 cG%X}ZV5  
amount of vote 拨款数额 rs( e  
amount payable 应付款额 yz5! >|EB  
amount receivable 应收款额 :@eHV=|+>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )xKW  
analysis 分析 5G$ ,2i(  
ancillary risk 附属风险 Y*\N{6$2  
annual account 周年帐目；周年帐目报表；年度决算；年结 y.6/x?Qc  
annual accounting date 年结日期 Z0<s -eN:  
annual allowance 每年免税额；年积金；年度津贴；年津 w=a$]`  
annual balance 年度余额 .U44p*I  
annual disposable income 每年可动用收入 S#r|?GYua  
annual estimates 周年预算 es~1@Jb  
annual fee 年费 3^xq+{\)  
annual general meeting 周年大会 y)a)VvU":  
annual growth rate 年增率；每年增长率 &U7h9o H  
annual long-term supplement 长期个案每年补助金 1N:~5S}s>  
annual pensionable emolument 可供计算退休金的年薪 i]L=M 5^C  
annual report 年报 rHk,OC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 WiZTE(NM`  
annual return 周年报表；周年申报表；每年报税表格 E@n~ @|10  
Annual Return Rules 《周年报表规则》 [HUK 9hG  
annual review of consumer prices 每年消费物价回顾 _[-W*,xJ)  
annual roll-forward basis 逐年延展方式 xR|^{y9n  
annual salary 年薪 O&yAFiCd  
annual statement 年度报表；年度决算表 K
]G(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 ]61HQ  
annuitant 年金受益人 T,rRE7  
annuity 年金 ts}OE  
annuity contract 年金合约 GZKYRPg  
annuity on human life 人寿年金 Yyr9Kj:  
antecedent debt 先前的债项 xUCq%r_  
ante-dated cheque 倒填日期支票 DdUw~n,  
anticipated expenditure 预期开支 *?]<=IV?  
anticipated net profit 预期纯利 IkjJqz  
anticipated revenue 预期收入 6x=w-32+ y  
anti-inflation measure 反通货膨胀措施 zSU,le  
anti-inflationary stance 反通货膨胀立场 }6<5mq)%  
apparent deficit 表面赤字 [u37Hy_Gi  
apparent financial solvency 表面偿债能力 ~fb#/%SV  
apparent partner 表面合伙人 ZoSyc--Bv  
application for personal assessment 个人入息课税申请书 :FfEjNil  
application of fund 资金应用 pek=!nZ  
application to release as liquidator and to destruct the books of accounts and documents 4d}=g]P  
申请免除清盘人职务及毁灭帐簿与文件 /fQ}Ls\  
appointed actuary 委任精算师 ".waCt6  
appointed auditor 委任核数师；委任审计师 +^&i(7a[?  
appointed trustee 委任的受托人 R5%CK_  
appointer 委任人 dUt4] ar  
apportioned pro rata 按比例分摊 F",TP,X  
apportionment 分配；分摊 -mn
/Yv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u@`a~  
apportionment formula 分摊方程式 G%;>_E  
apportionment of estate duty 遗产税的分摊 6H5o/)Q~  
appraisal 估价；评估 G2?#MO  
appreciable growth 可观增长 gmgri  
appreciable impact 显着影响 XWQ
`]m)  
appreciable increase 可观增长 tHHJ|4C  
appreciation 增值；升值 R! On  
appreciation against other currencies 相对其他货币升值 0I<L<^s3^U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R=<::2_Y96  
appreciation tax 增值税 #D|%r-:"  
appropriation 拨款；拨用；拨付 DR:DXJc  
appropriation account 拨款帐目 BRskxyL&,  
Appropriation Bill 拨款法案 _aF8Us  
appropriation-in-aid system 补助拨款办法 FI.F6d)E$  
approved assets 核准资产 Us!ZQ#pP  
approved basket stock 认可一篮子证券 G &NK  
approved budget 核准预算 +,AzxP _y  
approved charitable donation 认可慈善捐款 xkiiQs)  
approved charitable institution 认可慈善机构 :vzIc3~c:`  
approved currency 核准货币；认可货币 $u'"C|>8  
approved estimates 核准预算 $/tj<++W  
approved estimates of expenditure 核准开支预算 eq(h{*rC  
approved overseas insurer 核准海外保险人 1"75+Q>D  
approved overseas trust company 核准海外信托公司 v}a{nU'  
approved pooled investment fund 核准汇集投资基金 ~:o$}`mW  
approved provident fund scheme 认可公积金计划 'SoBB:  
approved provision 核准拨款 _$5DK%M}  
approved redeemable share 核准可赎回股份 w,vnpdT  
approved regional stock 认可地区性证券 ]+3M\ ib  
approved retirement scheme 认可退休金计划 \Cj3jg  
approved subordinated loan 核准附属贷款 )lJAMZ 5xp  
arbitrage 套戥；套汇；套利 VjNr<~|d  
arbitrageur 套戥者；套汇者 (a8iCci:   
arbitrary amount 临时款项 |N"K83_pr  
arrangement 措施；安排；协定 W Zm8!
Y  
arrears 欠款 czpu^BT;;T  
arrears of pay 欠付薪酬 ( $2M
"n  
arrears of revenue 逾期未收税款；逾期未收的帐项 DuR9L'  
articles of association 组织章程；组织细则；组织章程细则 j/=Tj'S?D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qHdUnW  
ascertainment of profit 确定利润 , QWu
s"5H  
"Asia Clear" “亚洲结算系统” W02z}"#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 v<g=uEpN  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 l~f3J$Ok
J  
Asian Development Fund [ADF] 亚洲发展基金 4g8o~JI:v  
Asian dollar bond 亚洲美元债券 =E%@8ZbK  
Asian dollar market 亚洲美元市场 'j, 
([  
Asian dollar rate 亚洲美元利率 0XCAnMVo  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6QbDU[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 KN`k+!@/7  
asked price 沽盘；喊价；索价；卖方报价 -6s:D/t1'  
assessable income 应评税入息 jll:Rh(b  
assessable loss 应评税亏损 ,>7dIJqzw  
assessable profit 应评税利润 "0[`U(/  
assessable value 应评税值 :r hB=  
assessed profit 估定利润 <I tS_/z  
assessed value 经评估价值 f_[dFKoX  
assessment 评税；评定；估价；评税单 u/6if9B  
assessment number 评税编号；估价编号 ZvT,HJ0?  
assessment of additional tax 补加税评税 ![\P/1p  
assessment of performance 业绩评估；实绩评价 %_4#WI  
Assessor 评税主任 kk6 !krZ  
asset price bubbles 资产价格泡沫 T$%QK?B  
asset-backed securities 具资产保证的证券 S`zu.8%5  
assets accretion 资产增值 8a)Brl}u  
assets and liabilities 资产与负债 rf4f'cUa  
assets betterment statement 资产递增表；资产改进表 y&5 O
)  
assets lending 实物放款；有抵押贷款
.R"VLE|  
assets of the company passing on the death 死者去世时转移的公司资产 T)7U+~nQ"  
assets pledged as security for liabilities 用作负债抵押的资产 >!s<JKhI  
assets portfolio 资产投资组合 D6Aa5&rO+  
assets price 资产价格 =<p=?16 x  
assets quality 资产质素 BO7HJF)a  
assets realization 资产变现  c1s&  
assets refinancing arrangement 资产再集资安排 1.3dy]vG  
assets securitization 资产证券化 dhLR#m30T  
assets situated outside Hong Kong 在香港以外地方的资产 J8r8#Zz  
assets stripping 削减资产；拆卖资产 =RD>#'sUK  
assets value 资产值 BA1uo0S `S  
assignee 承让人 }EkL[H!  
assignment 转让；转让书；转让契 J( XDwt  
assignment of interest 权益转让 jQ3dLctn  
assignment of letters patent and trade mark 专利证书及商标转让 G"J nQ  
assignment of property 物业转让；物业转让书 iJ^}{-  
assignment right 转让权 rZ3ji(4HS  
assignor 转让人 03v&k  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 pgh(~[  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 K;sC#9m  
associate member 附属会员 SsW<,T  
associated body corporate 相联法人团体 Aipm=C8  
associated company 相联公司；联属公司 cxSHSv1;  
associated corporation 相联法团 {\0V
$#q   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {m~)~/z?  
公认会计师公会〔英国〕 #2ta8m),  
Association of Futures Exchange Brokers 香港期货经纪协会 MooH`2Fd  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6A]I" E]5  
association of underwriters 承保人组织 fv+ET:
T%  
assumption of control 接管 u%:`r*r  
assurance 担保；保险；转易；转易书 "IzAvKPM  
assurance of interest 权益的转易 RIXeV*ix  
at 19XX price 按一九ＸＸ年价格计算 |6bvUFr  
at a discount 按赔价计算；按贴水价格计算；打折扣 I@6+AU~,6  
at a premium 按溢价计算；按升水价格计算 b)KEB9w  
at call 通知付款；按通知 UH%H9; ,$]  
at constant market price 按固定市价计算 >\<eR]12  
at constant price 按固定价格计算 r[}nrH&8  
at cost 按成本计算 /kK*%TP  
at current market price 按当时市价计算；按现时市价计算 /tj]^QspS  
at current price 按当时价格计算；按现时价格计算 T[1iZ  
at factor cost 按要素成本计算；按生产要素成本计算 (:OMt2{r  
at money-of-the-day price 按付款当日价格计算 _xePh   
at or better 按指定或较佳价位〔买卖指令〕 aHuMm&  
at par 按面值计算；平价 qKd ="PR}  
at sight 见票即付 jGz~}&B  
at the close 按收市盘 l9Ol|Cb&  
at the opening 按开市盘 n8;p]{  
attestation 见证；见证条款  EG`AkWy  
at-the-money option 平价期权 cb]X27uww  
attorney 受权人；受托代表人 "0jwCX Cu  
attornment 新拥有人承认书 I]W7FZ=o  
attributable profit 可归属利润 3c6e$/  
attributable share value 可归属股份价值 :23S%B~X  
Auckland Stock Exchange 奥克兰证券交易所 TBPu&+3  
auction 拍卖 I1':&l^O  
auctioneer 拍卖商 7<e}5nA/  
audit 审计；核数 &-Ch>:[  
Audit Commission 审计署 r/AOgS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^0|:  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 d"db`8 ;S  
audit review 帐目审查 
dFw+nGN  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 F}45.CrD  
audited account 审计帐目；经审计的帐目 Bc }o3oc  
audited annual account 经审计的周年帐目 [T =>QS@g  
audited balance sheet 经审计的资产负债表 NN'pBUR  
auditor 核数师；核数主任；审计师 |\uj(|  
auditor's certificate 核数师证明书；审计师证明书 <dP\vLH_  
auditor's report 核数师报告；审计师报告 i;C` .+  
Aussie bond 澳元债券 ef '?O  
austerity budget 紧缩预算 pu/5#[MC)^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;.sYE/ZVi  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^_@[1'^  
Australian Dollar [AUD] 澳元 ~8nR3ki  
Australian Options Market 澳大利亚期权市场 EIQ3vOq6  
Australian Securities Commission 澳洲证券事务监察委员会 fiWN^sTM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 X[dfms;H  
Australian Stock Exchange 澳大利亚证券交易所 ;-~E!_$  
Austrian Schilling [ATS] 奥地利先令 ohKoX$|p~  
authentication 认证；鉴证 JYw?  
authority to purchase 委托购买证；委购书 }W:Z>vam+  
authorization 认可；核准；授权；授权书 8,IF%Z+LI  
authorization by direction 指示授权 e16H@  
authorization by instruction 指令授权 vFdI?(c-  
authorization by warrant 令状授权 2@Yu:|d4U  
authorization of unit trust 单位信托的认可 >v@3]a i  
authorized agent 指定代理人 1T|")D  
authorized capital 法定资本 `B3-#!2X  
authorized clerk 出市员 SJP3mq/^K  
authorized dealer 认可交易商 O-V]I0  
authorized financial institution 认可财务机构 #2U#h-vI  
authorized fund 认可基金 {f`Y\_r$@  
authorized fund house 获授权的基金公司；认可基金公司 }WFI/W'  
authorized institution 认可机构 0;><
@{'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Za!KM  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `mteU"{bx  
authorized insurer 获授权保险人；获认可承保人 +ho=0>  
authorized investment 特准投资项目 auAz>6L  
authorized person 获授权人 k;cX,*DIn  
authorized representative 获授权代表 2#
5Q~  
authorized share capital 法定股本 )cizd^{  
automated quotation system 自动报价系统 +d=f_@i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] na $MR3@e  
自动交易系统〔香港期货交易所有限公司〕 Xn=yC Pi  
automatic adjustment mechanism 自动调整机制 kB CU+FC  
automatic adjustment system 自动调整系统 -JEPh!oTt  
Automatic Clearing House 自动票据交换所 H*k\C  
automatic exchange rates accumulation system 自动化汇率累集系统 KH?6O%d  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }[
z7V  
automatic teller machine [ATM] 自动柜员机 sz270k%[  
autopay 自动转帐 wg0_J<y]  
available assets 可用资产 4_VgJ9@  
available fiscal reserve 现存财政储备 5&p}^hS5  
available profit 可用利润 Q3hf =&$  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 !c)F;  
average 平均；平均数；海损 9F3,  
average basic salary 平均基本薪金 x1g-@{8]j  
average consumer expenditure 平均消费开支；一般消费开支 -j<E_!t  
average cost 平均成本 &_:9.I1  
average cost of land production 增辟土地平均成本 p:nl4O/  
average daily turnover 平均每日成交额 0/ 33Z Oc  
average daily wage rate 平均每日工资率 8Pd9&/Y  
average expenditure pattern 平均开支模式 p%*s3E1.D  
average growth rate 平均增长率 Sw E7U~  
average net fixed assets 固定资产平均净值 X);'[/]E*  
average of relatives 相对价格平均数 SW}Rkr\e  
average price 平均价格 /_J{JGp9  
average propensity to consume 平均消费倾向；一般消费倾向 rWJ5C\R  
average propensity to save 平均储蓄倾向；一般储蓄倾向 o?/H<k\5
  
average rate 平均率 {jYVA~.|Z  
average revenue 平均收入；平均收益 B<BS^waU  
average stock 平均库存；平均存货 &@@PJ!&  
average yearly rent 平均年租 w?u3e+  
avoidance of double taxation 避免双重课税 Mn&_R{{=  
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 q)?!]|pZ  
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