一些有用的会计术语(也不知道发的地方对不对)A

A: buG0#:  
A share Ａ股；甲类股份 vw>O;u.]B  
abatement of tax 减税；减扣免税额 a~DR$^m  
ABN AMRO Bank N.V. 荷兰银行 N-4LdC  
above-the-line expenditure 线上项目支出；经常预算支出 uXNJ
{]o  
above-the-line receipt 线上项目收入；经常预算收入 0;}
 9XZ  
ABSA Asia Limited 南非联合亚洲有限公司 aKkQXq*  
absolute change 绝对数值变更 Vv0dBFe  
absolute expenditure 实际开支 _(TavL>l =  
absolute guideline figure 绝对准则数字 2< w/GX.  
absolute interest 绝对权益 T/dchWG  
absolute order of discharge 绝对破产解除令 TY5<hPU=  
absolute profit margin 绝对利润幅度 2?nK71c"  
absolute value 实值；绝对值 U}_l]gNn  
absolutely vested interest 绝对既得权益 $xa#+  
absorbed cost 已吸收成本；已分摊成本 `2Ju[P  
absorption 吸收；分摊；合并 ]?/[& PP,  
absorption rate 吸收率；摊配率；分摊率 8L9xP'[^  
ACB Finance Limited 亚洲商业财务有限公司 HB
V~`0O$  
acceptable form of reciprocity 合理的互惠条件 a UAPh  
acceptable rate 适当利率；适当汇率 sq*d?<:3  
acceptance agreement 承兑协议 bJmVq%>;  
acceptance for honour 参加承兑 <dLdSEw  
acceptor 承兑人；接受人；受票人 +\?#8U
/k  
acceptor for honour 参加承兑人 u&mB;:&  
accident insurance 意外保险 `.>2h}op  
Accident Insurance Association of Hong Kong 香港意外保险公会 n,bZj<3t  
accident insurance scheme 意外保险计划 (Lo
<3a-]  
accident year basis 意外年度基准 Jou~>0,/j  
accommodation 通融；贷款 =YE"6iU  
accommodation bill 通融票据；空头票据 1 nIb/nY  
accommodation party 汇票代发人 BO5F6lyQ0P  
account balance 帐户余额；帐户结余 LoPWho[8  
account book 帐簿 3)Wi? -  
account collected in advance 预收款项 :S{[^-"  
account current book 往来帐簿 yE. ZvvQA  
account of after-acquired property 事后取得的财产报告 @G~T&6E!  
account of defaulter 拖欠帐目 My&h{Qk  
account payable 应付帐款 d_-{-@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 dNB56E)5`J  
account receivable 应收帐款 JGHQ_AI  
account receivable report 应收帐款报表  M#IGq  
account statement 结单；帐单；会计财务报表 zQV$!%qR  
account title 帐户名称；会计科目 *.8@hPy  
accountant's report 会计师报告 /g< T
)$2  
Accountant's Report Rules 会计师报告规则 GX4# IRq  
accounting and auditing procedure 会计与审计程序；会计与核数程序
g0 \c  
Accounting Arrangements 《会计安排》 IwiR2K  
accounting basis 会计基础 7ZI!$J|  
accounting by Official Receiver 破产管理署署长呈交的帐目 .zAB)rNc |  
Accounting Circular 《会计通告》 w(]Q`  
accounting class 会计类别 1X.5cl?V  
accounting date 记帐日期；会计结算日期 &D\~-fOGb  
accounting for money 款项核算 <2HI. @^  
Accounting Officer 会计主任 q UY;CEf  
accounting period 会计报告期；会计期  U(dT t  
accounting policy 会计政策；会计方针 =iB0ak  
accounting practice 会计惯例 Q>cLGdzO  
accounting principle 会计准则 \=?f4*4|
/  
accounting record 会计记录 ^!3Sz1  
accounting report 会计报告 k$9oUE,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D[x0sly  
Accounting Society of China 中国会计学会 #6[FGM  
accounting statement 会计报表 & ;ie+/B  
accounting system 会计制度；会计系统 ,ic.b @u1  
accounting transaction 会计事项；帐务交易 T+8F'9i`  
accounting treatment 会计处理 O{y2tz3  
accounting year 会计年度 ~3dBt@%0  
accretion 增值；添加 ' ^^]Or  
accrual 应计项目；应累算数目 MS%xOB*6  
accrual basis 应计制；权责发生制 Q|rrbxb  
accrual basis accounting 应计制会计；权责发生制会计 DI'wZy
SS^  
accrue 应累算；应计 NmthvKhH  
accrued benefit 应累算利益 NJ9H=  
accrued charges 应计费用 hub1rY|No  
accrued cumulative preference share dividend 应累算的累积优先股股息 Mf^ ;('~  
accrued expenses 应累算费用 40<ifz[7  
accrued interest payable 应付利息；应计未付利息 /0>Cy\eN0  
accrued interest receivable 应收利息；应计未收利息 3ybEQp9  
accrued right 累算权益 lY yt8H  
accruing profit 应累算的利润 $cHA_$ `  
accumulated fiscal reserve 累积财政储备 [RiCa  
accumulated profit 累积利润；滚存溢利 B8NOPbT  
accumulated reserve 累积储备
#G:~6^A  
accumulation of surplus income 累积收益盈余 i:0~%X  
acquired assets 既得资产 bEfxu;Su3  
acquisition 收购；购置；取得 UxzZr%>s  
acquisition cost 购置成本 w8:~LX.n  
acquisition expenses 购置费用 1tHTjEG4^3  
acquisition of 100% interest 收购全部股权 V lN&Lz  
acquisition of control 取得控制权 RcitW;{|Kg  
acquisition of fixed assets 购置固定资产 ;]3Tuq  
acquisition of shell “买壳” KGS=(z  
acquisition price 收购价 /m%i"kki  
act of God 天灾 *IJctYJaX  
acting partner 执事合伙人 <\
|f;7/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ZY-W~p1:G  
active partner 积极参与的合伙人 ,~w)~fMb8  
active trading 交投活跃 nqg=I  
actual circulation 实际流通 *q{/`Z{wy  
actual cost 实际成本 g!(j.xe  
actual expenditure 实际开支；实际支出 ZMQSy7  
actual income 实际入息；实际收入；实际收益 xV @X%E  
actual market 现货市场 {wiw]@c8  
actual price 现货价；实际价格 }@_F( B  
actual profit 实际利润 Ouc=4'$-  
actual quotation 实盘；实际价位；实际报价 EtK,C~C}8  
actual year basis 按实际年度计算 W! v8'T  
actuals 实货 H.qp~-n  
actuarial investigation 精算调查 =ltT6of@o  
actuarial principle 精算原则 ]e@'9`G-'  
actuarial report 精算师报告 )=V0  
Actuarial Society of Hong Kong 香港精算学会 %,Xs[[?i  
actuarial valuation 精算师估值 7 [N1Vr(1  
actuary 精算师 OWT5Bjl  
ad referendum agreement 暂定协议；有待覆核的协定 3#}5dO  
ad valorem duty 从价税；按值征税 '\Z54$  
ad valorem duty system 从价税制 cd)yj&:?Bt  
ad valorem fee 从价费 :jKDM  
ad valorem tariff 从价关税 pi[:"}m]/P  
additional allowance 额外免税额 23BzD^2a  
additional amount for unexpired risk 未过期风险的额外款额 k)oD  
additional assessable profit 补加应评税利润 hVo]fD|W  
additional assessment 补加评税 ^$c+r%9k  
additional commitment 额外承担 02q]^3  
additional commitment vote 额外承担拨款 fFudoIC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 73OFFKbsk  
additional dependent parent allowance 供养父母额外免税额 8Ih+^Y a  
additional provision 额外拨款 Rm`_0}5  
additional stamp duty 附加印花税 N|Mzj|i.  
additional tax 补加税罚款；补加税款 y[BUWas(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 jk,:IG  
adjudged bankrupt 被裁定破产 Eqj&SA  
adjudicated bankrupt 裁定破产人 p@!{Sh  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _@wXh-nc  
adjudication of bankruptcy 裁定破产；宣告破产 ^noKk6Aaa  
adjudication of insolvency 裁定无力偿还债务 #Y`GWT1==  
adjusted actual 经调整的实数；调整后的实数 avrf]raM|  
adjusted current assets 经调整的流动资产；调整后的流动资产 */fmy|#   
adjusted figure 经调整的数字；调整后的数额 g+|1khS)  
adjusted liabilities 经调整的负债；调整后的负债 fl*]ua  
adjusted loss 经调整的亏损；调整后的亏损 }"BXqh"\`  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 gf7%vyMo$  
adjusted profit 经调整的利润；调整后的利润 tYK 5?d  
adjusted surplus 经调整的盈余额；调整后的盈余额 JK34pm[s  
adjusted value 经调整的价值；调整后的价值 }t#uSz^  
adjustment 调整；修订；理算〔保险〕 FWcE\;%yVg  
adjustment centre 调剂中心 e$}x;&cQ  
adjustment lag 调整过程的时间差距；调整时差 >u?pq6;  
adjustment mechanism 调整机制 Z_Ffiw(p  
adjustment of loss 亏损调整 fw Ooi'jb  
adjustment process 调整过程；调整程序 $x#0m  
adjustment range 调整幅度 T+7-6y+ d  
administered exchange rate 受管制汇率 U0G(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 'F.Da#st!}  
administration expenses 行政费用 -}Vnr\
f  
administration fee 手续费；行政费 ,\ [R\s  
administration in bankruptcy 破产管理 MgkeD  
administration order 遗产管理令 qT}<D`\  
administrator 管理人；遗产管理人 tJ
`tXO  
administrator of the estate 遗产管理人 w6(E$:#d  
admission of debt 债项承认书 <XG&f
  
admission of proof 接纳债权证明 E0]B=-  
advance 放贷款项；垫付款项；预支款项；预付款项 Y3^UJe7E  
advance account 暂支帐目；预付款帐户 p(
o"K@I  
advance compensation 预付补偿金 s>hNw
b/  
advance from shareholder 股东垫款 *\><MXx  
advance pending reimbursement 预支以待日后付还 8i"v7}  
advanced economy 先进经济体系 _dCdyf  
advancement 预付；预付财产 ;G_{$)P.o  
advances warrant 垫款令 CR3<9=Lv>  
advancing 贷出 b8Gu<Q1k  
adverse balance 逆差 r&6X|2@  
adverse exchange 逆汇 1h_TG.YL9>  
advertisement addressed to shareholders 在报章刊登的致股东通告 NH+?7rf8  
advice for collection 托收通知书 4+Aht]$hC  
advice of drawing 提款通知书；汇票通知书 r$<-2lW  
advice of payment 付款通知 KCEBJ{jM  
Advisory Committee [Securities and Futures Commission] s?r:McF`  
谘询委员会〔证券及期货事务监察委员会〕 W !TnS/O_1  
Advisory Committee on Diversification 经济多元化谘询委员会 9n\:grW  
affidavit 誓章；遗产申报誓章 ;w0|ev6|  
affidavit of no receipt 述明无收款的誓章
8[@aX;I  
affiliate 联号；联营公司；附属公司 t+7|/GLs2  
affiliated company 附属公司；联号；联营公司 IL*Ghq{/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 &/)2P#u  
affordability 负担能力 62BT3/~  
African Development Bank [AfDB] 非洲开发银行 ZYf0FC=-  
after-acquired property 事后取得的财产 Mkc   
after-hours dealing 市后交易 rD^ b{]E3  
after-tax profit 税后盈利；税后利润；税后溢利 2Iv&XxSo  
agency agreement 代理协议 vKrOIBP  
agency expenses 代理机构的开支 K[{hh;7
 
agency fee 代理费 3azyqpwU$  
Agency Law 《代理法》 |qe[`x; %  
agent 代理人；承销人 `b.KMOn  
agent of company 公司代理人 Q>OBK&'  
agent's fee 代理人费；经纪费 y~eQVnH5W  
aggregate 总计；总数；总体数字 Xm#rkF[,  
aggregate amount 总款额；总额 'YKyY:eZ  
aggregate assets and liabilities 总体资产与负债 J)7m::%I  
aggregate at constant price 按固定价格计算的总体数字 s}3g+T\l1w  
aggregate demand 总需求 DAYR=s  
aggregate gross position 总持仓量
/qf(5Bm  
aggregate limit 总限额 |AD"}8  
aggregate of salaries tax 合计薪俸税 VS.~gHx  
aggregate performance 总体表现；总体业绩 Jkf%k3H3I*  
aggregate supply 总体供应 LdAWCBLS  
aggregate surplus 总盈余 %0-fn'  
aggregate total 整体总额 \mGx-g6  
aggregate value 总值；合计价值 :'hc&wk`  
aggregated basis 合计基准 ">zK1t5=  
aggregated net chargeable income 合计应课税入息实额 Tnd)4}2p  
aggregation 合并计算；合计；总和 2H\}N^;f  
aggregation of incomes of husband and wife 夫妇入息合并计算 *GUQz  
aggregation of property 财产的总和 X8m@xFW}  
agio 差价；贴水 (tG8HwV-  
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》 ~bC-0^/ 8|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment LsW7JIQd  
《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;uO<{a)r  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]Q8[,HTG  
《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》 (}!xO?NA(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \B\G=Y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Ui:
WbH<b{  
agreement for a settlement 授产协议 irZMgRQAT  
agreement for assignment 转让协议 p"l GR&b  
agreement for sale 售卖协议；买卖协议 MZ$x(Vcj  
agreement for sale and purchase 买卖协议 ERka l7+  
agreement for the payment of interest 支付利息协议 LpV2XL$p>#  
agreement for the repayment of money 还款协议 Z+8Q{|Ev  
agreement of reinsurance 再保险协议 kJP`C\4}f  
Agricultural Bank of China 中国农业银行 A[7\!bq5  
air passenger departure tax 飞机乘客离境税 p"'knZG  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 U!y GZEU"[  
airport tax 机场税 m/E$0tf  
alcohol duty 酒精税 )s-[d_g  
alienation 让与；让渡；转让 'sII/sq`(  
alimony 生活费；赡养费 ^Kbq.4  
All Ordinaries Index [AOI] 所有普通股指数 GMv.G  
all risks 全险；综合险 ?b,4mDptE  
All Sales Record for Stock Market 《股票市场成交报告》 ^pc?oDPSg  
Allied Capital Resources Limited 新联财务有限公司 4`X]$.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 b7uxCH]Z  
allocation letter 拨款信件 ZBY*C;[)*P  
allocation of fund 分配款项；预留款项 V7S[rI<<r  
allocation of profit 利润分配；溢利分配 gRsV-qS  
allocation warrant 拨款令 t>KvR!+`g  
allotment 分配；配股 S' <X)  
allotment notice 股份配售通知；配股通知 6P$jMjs  
allotment of shares 股份分配 uUIjntSF(  
allowable 可获宽免；免税的 ~DL-@*&  
allowable business loss 可扣除的营业亏损 7=wPd4  
allowable expenses 可扣税的支出 ,%^qzoZnT  
allowance 免税额；津贴；备抵；准备金 >?L)+*^  
allowance for debts 债项的免税额 D!
g\-y  
allowance for depreciation by wear and tear 耗损折旧免税额 Jx+e_k$gHO  
allowance for funeral expenses 殡殓费的免税额 nSSj&q-O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oR@emYL  
allowance for repairs and outgoings 修葺及支出方面的免税额 dEu\}y|  
allowance to debtor 给债务人的津贴 &_1x-@oI2:  
alteration of capital 资本更改 R9q9cBi3  
alternate trustee 候补受托人 y 1I(^<qO=  
amalgamation 合并 8 *Y(wqH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eaWK2%v  
ambit of charges 征税范围；收费范围 Z@ dS,M*  
amended valuation 经修订的估值 1m{c8Z.h/d  
American Commodities Exchange 美国商品交易所 6uu49x_^L4  
American Express Bank Limited 美国运通银行 ^1\[hyZ!  
American Stock Exchange 美国证券交易所 F2^qf  
amortization 摊销 (~Hwq:=.  
amount due from banks 存放银行同业的款项 KvvG H-]  
amount due from banks abroad 存放海外银行同业的款项 (?vKe5  
amount due from holding companies 控股公司欠款 hfL8]d-  
amount due from local banks 存放本港银行同业的款项 Qd"R@+i  
amount due to banks 银行同业的存款 ^ZD0rp(l  
amount due to banks abroad 海外银行同业的存款 3?x}48  
amount due to holding companies 控股公司存款 $5r1Si)  
amount due to local banks 本港银行同业的存款 p!o+8Xz5  
amount due to outport banks 外埠银行同业的存款 !h.bD/?K  
amount for note issue 发行纸币的款额 CBu$8]9=  
amount of bond 担保契据的款额 3E$h W  
amount of consideration 代价款额 y,F|L?dIq  
amount of contribution 供款数额 /R
eOf<%B  
amount of indebtedness 负债款额 5T-CAkR{n  
amount of principal of the loan 贷款本金额 6DxT(VU}  
amount of rates chargeable 应征差饷数额 cs-dvpMZ  
amount of share capital 股本额 vO 3-B   
amount of sums assured 承保款额 yyv<MSU8  
amount of variation 变动幅度 '{F Od_uk%  
amount of vote 拨款数额 VthM`~3  
amount payable 应付款额 8eDKN9kq  
amount receivable 应收款额 d-ML[^G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Fu
*Qci1Z  
analysis 分析 KkPr08  
ancillary risk 附属风险 /zTx+U.\I  
annual account 周年帐目；周年帐目报表；年度决算；年结 oFDJwOJ'Bj  
annual accounting date 年结日期 !4"<:tSO  
annual allowance 每年免税额；年积金；年度津贴；年津 jlM%Y ZC  
annual balance 年度余额 [E:-$R  
annual disposable income 每年可动用收入 rXF=/  
annual estimates 周年预算 Aw,#oG {N  
annual fee 年费 feA(Rj  
annual general meeting 周年大会 +V,Ld&r  
annual growth rate 年增率；每年增长率 pP^"p"<s  
annual long-term supplement 长期个案每年补助金 <=g
f|(  
annual pensionable emolument 可供计算退休金的年薪 |n~Vpy  
annual report 年报 K-6+fgeB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lj+}5ySG/  
annual return 周年报表；周年申报表；每年报税表格 E[8i$  
Annual Return Rules 《周年报表规则》 ?y4vHr"c  
annual review of consumer prices 每年消费物价回顾 G_5E#{u  
annual roll-forward basis 逐年延展方式 1vL$k[^&d  
annual salary 年薪 G1S:hw%rp  
annual statement 年度报表；年度决算表 IEQ6J}L  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 12S[m~L%  
annuitant 年金受益人 &Tn7  
annuity 年金 40Z/;,wp{  
annuity contract 年金合约 *rmwTD"  
annuity on human life 人寿年金 Jo9!:2?  
antecedent debt 先前的债项 {3kI~s  
ante-dated cheque 倒填日期支票 eSA%:Is.  
anticipated expenditure 预期开支 /GU%{nT  
anticipated net profit 预期纯利 #M=d)}[  
anticipated revenue 预期收入 &4V"FHy2  
anti-inflation measure 反通货膨胀措施 V~ [I /Vi  
anti-inflationary stance 反通货膨胀立场 r57rH^Hc  
apparent deficit 表面赤字 _^Lg}@t  
apparent financial solvency 表面偿债能力 ]M.)N.T  
apparent partner 表面合伙人 %q5iy0~P  
application for personal assessment 个人入息课税申请书 5%%A2FrB.S  
application of fund 资金应用 OJ4-p&1  
application to release as liquidator and to destruct the books of accounts and documents 1`@rAA>h'  
申请免除清盘人职务及毁灭帐簿与文件 v}^ f8nVR  
appointed actuary 委任精算师 * ~4m!U_s  
appointed auditor 委任核数师；委任审计师 -"X} )N2  
appointed trustee 委任的受托人 Rss=ihlM  
appointer 委任人 ^J7g)j3  
apportioned pro rata 按比例分摊 VkDFR [k_  
apportionment 分配；分摊
d$*SVd:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }RY&f4&GV,  
apportionment formula 分摊方程式 -E>se8%"  
apportionment of estate duty 遗产税的分摊 Ykt(%2L  
appraisal 估价；评估 <B=!ZC=n  
appreciable growth 可观增长 Bl8&g]dk  
appreciable impact 显着影响 ~zA{=|I2  
appreciable increase 可观增长 G##^xFx  
appreciation 增值；升值 ;WpPdR2  
appreciation against other currencies 相对其他货币升值 !Knv/:+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Co^a$K  
appreciation tax 增值税 D[iIj_CKQ  
appropriation 拨款；拨用；拨付 "Gm:M  
appropriation account 拨款帐目 fP 5!`8  
Appropriation Bill 拨款法案 ?.&?4*u  
appropriation-in-aid system 补助拨款办法 p!w}hB598  
approved assets 核准资产 k.CHMl]  
approved basket stock 认可一篮子证券 oO)KhA?y  
approved budget 核准预算 ky5gU[  
approved charitable donation 认可慈善捐款 | QI-gw  
approved charitable institution 认可慈善机构 2\1\Jn#q  
approved currency 核准货币；认可货币 tf@x}  
approved estimates 核准预算 q'p>__Ox  
approved estimates of expenditure 核准开支预算 dwt<s[k  
approved overseas insurer 核准海外保险人 V7 dAB,:  
approved overseas trust company 核准海外信托公司 )B'U_*  
approved pooled investment fund 核准汇集投资基金 #pz{,  
approved provident fund scheme 认可公积金计划 ofA6EmQ37  
approved provision 核准拨款 v__;oqN0  
approved redeemable share 核准可赎回股份 dj0`Q:VZ  
approved regional stock 认可地区性证券 /@\3#2;  
approved retirement scheme 认可退休金计划 v^_<K4N`  
approved subordinated loan 核准附属贷款 C'$}!p70  
arbitrage 套戥；套汇；套利 B(%bBhs  
arbitrageur 套戥者；套汇者 8!AMRE  
arbitrary amount 临时款项 ,Uv8[ci%9  
arrangement 措施；安排；协定 f{[,
!VG  
arrears 欠款 \w=7L-
8  
arrears of pay 欠付薪酬 YJ{d\j  
arrears of revenue 逾期未收税款；逾期未收的帐项 wOp# mT  
articles of association 组织章程；组织细则；组织章程细则 XT5Vo  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L5*,l`lET  
ascertainment of profit 确定利润 "yCe
k  
"Asia Clear" “亚洲结算系统” T6ZJSKM  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 UW[{Y|oE  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <.<Q.z  
Asian Development Fund [ADF] 亚洲发展基金 e[@ ^
UY  
Asian dollar bond 亚洲美元债券 2)^[SpZ  
Asian dollar market 亚洲美元市场 7" wn024  
Asian dollar rate 亚洲美元利率 x{|n>3l`b9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 uPpRzp  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 dsxaxbVj%  
asked price 沽盘；喊价；索价；卖方报价 D|D1`CIM  
assessable income 应评税入息 8c'0"G@S  
assessable loss 应评税亏损 %KmB>9  
assessable profit 应评税利润 _(\\>'1q!  
assessable value 应评税值 |KFWW  
assessed profit 估定利润 \'L6m1UZ%  
assessed value 经评估价值 D{,B[5  
assessment 评税；评定；估价；评税单 +C)auzY7N  
assessment number 评税编号；估价编号 =`X;fz  
assessment of additional tax 补加税评税 )LYj,do  
assessment of performance 业绩评估；实绩评价 ab 1\nzpd  
Assessor 评税主任 &xqe8!FeA  
asset price bubbles 资产价格泡沫 : |c,.uO  
asset-backed securities 具资产保证的证券 :l>T~&/98  
assets accretion 资产增值 7=ZB;(`L1  
assets and liabilities 资产与负债 xUD$i?3z  
assets betterment statement 资产递增表；资产改进表 1LjYV  
assets lending 实物放款；有抵押贷款 GZc%*  
assets of the company passing on the death 死者去世时转移的公司资产 ~QsQ7SAs  
assets pledged as security for liabilities 用作负债抵押的资产 ::vw1Es  
assets portfolio 资产投资组合 +G_6Ek4  
assets price 资产价格 B!le=V,@,  
assets quality 资产质素 =P
+S]<O  
assets realization 资产变现 vAJfMUlP  
assets refinancing arrangement 资产再集资安排 NCvwg  
assets securitization 资产证券化 %KY&E>^  
assets situated outside Hong Kong 在香港以外地方的资产 Dg#Ab8  
assets stripping 削减资产；拆卖资产 #V8='qD  
assets value 资产值 ,9#G/nF  
assignee 承让人 k- sbZL  
assignment 转让；转让书；转让契 " I@Z:[=2  
assignment of interest 权益转让 ^U_B>0`ch  
assignment of letters patent and trade mark 专利证书及商标转让 ?#kI9n<O  
assignment of property 物业转让；物业转让书 -c=IO(B/  
assignment right 转让权 T[XI

  
assignor 转让人 5.|rzk>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 _T
B\@)\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =I/J !}.  
associate member 附属会员 ZF;S}1  
associated body corporate 相联法人团体 vfegIoZ  
associated company 相联公司；联属公司 |U^ ff^]  
associated corporation 相联法团 2uWzcy ?F  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5Kv=;o=U  
公认会计师公会〔英国〕 EW4XFP4 c  
Association of Futures Exchange Brokers 香港期货经纪协会 #IBBaxOk  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?V[yw=sl04  
association of underwriters 承保人组织 zPV/{)S  
assumption of control 接管 G-n`X":$DT  
assurance 担保；保险；转易；转易书 SQ5*?u\  
assurance of interest 权益的转易 ~|J6M  
at 19XX price 按一九ＸＸ年价格计算 uB,B%XHj  
at a discount 按赔价计算；按贴水价格计算；打折扣 !4jS=Lhe>  
at a premium 按溢价计算；按升水价格计算 fV}\  
at call 通知付款；按通知 m ]K.0E  
at constant market price 按固定市价计算 JZL!(>tI  
at constant price 按固定价格计算 q{7s.m >  
at cost 按成本计算 8`VMdo9  
at current market price 按当时市价计算；按现时市价计算 nfDPM\FFD  
at current price 按当时价格计算；按现时价格计算 CsSB'+&{  
at factor cost 按要素成本计算；按生产要素成本计算 m2|0<P@k!  
at money-of-the-day price 按付款当日价格计算 !gf&l ^)  
at or better 按指定或较佳价位〔买卖指令〕 'KQuz)-  
at par 按面值计算；平价 g\(7z P  
at sight 见票即付 wKY6[vvF  
at the close 按收市盘 RFK N,oB  
at the opening 按开市盘 (I[o;0w  
attestation 见证；见证条款 t41c
l  
at-the-money option 平价期权 _i8$!b2Mr  
attorney 受权人；受托代表人 ,(`@ZFp$  
attornment 新拥有人承认书 jQ`"Op 3  
attributable profit 可归属利润 %q*U[vv  
attributable share value 可归属股份价值 nLtP^ 1~9H  
Auckland Stock Exchange 奥克兰证券交易所 cR5<.$aY  
auction 拍卖 KH KqE6  
auctioneer 拍卖商 >;
W)tc,  
audit 审计；核数 Y,(eu*Za  
Audit Commission 审计署 DR0W)K ^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] FxZ\)Y  
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〕 uEi!P2zN  
audit review 帐目审查 Uero!+_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ew;<
iY[  
audited account 审计帐目；经审计的帐目 )%tf,3  
audited annual account 经审计的周年帐目 s*l_O*$'  
audited balance sheet 经审计的资产负债表 2s{yg%U(  
auditor 核数师；核数主任；审计师 R9CAw>s  
auditor's certificate 核数师证明书；审计师证明书 fRa1m?%s  
auditor's report 核数师报告；审计师报告 #^v5Eo  
Aussie bond 澳元债券 E?XA/z !  
austerity budget 紧缩预算 >leOyBEAR  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r>)\"U#  
Australia All Ordinaries Index 澳洲所有普通股票指数 >Le mTr  
Australian Dollar [AUD] 澳元 Oy|9po  
Australian Options Market 澳大利亚期权市场 e8lF$[i  
Australian Securities Commission 澳洲证券事务监察委员会 Q49|,ou[H  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 [#Yyw8V#<  
Australian Stock Exchange 澳大利亚证券交易所 vl*RRoJ  
Austrian Schilling [ATS] 奥地利先令 ;OKQP~^iH2  
authentication 认证；鉴证 .M! (|KE4  
authority to purchase 委托购买证；委购书 i5n'f6C  
authorization 认可；核准；授权；授权书 QHM39Eu]  
authorization by direction 指示授权 ./g0T{&  
authorization by instruction 指令授权 kv5Qxj}  
authorization by warrant 令状授权 W.67, 0m$  
authorization of unit trust 单位信托的认可 ^2??]R&Q  
authorized agent 指定代理人 []2GN{m  
authorized capital 法定资本 z H \*v'  
authorized clerk 出市员 'qM3.U  
authorized dealer 认可交易商 TRq~n7Y7C  
authorized financial institution 认可财务机构 !c&^b@ yw  
authorized fund 认可基金 (~OwO_|3  
authorized fund house 获授权的基金公司；认可基金公司 Rxli;blzi  
authorized institution 认可机构 U=y
D!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 uo{QF5z]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =az$WRV+7!  
authorized insurer 获授权保险人；获认可承保人 aFSZYyPxwv  
authorized investment 特准投资项目 Fu`g)#Z  
authorized person 获授权人 I&xRK'  
authorized representative 获授权代表 Q.|2/6hD7[  
authorized share capital 法定股本 {'ZnxK'  
automated quotation system 自动报价系统 o&AUB`.9~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] A|&EI-In  
自动交易系统〔香港期货交易所有限公司〕 VC+\RB#:-  
automatic adjustment mechanism 自动调整机制 ;|^fAc~9{r  
automatic adjustment system 自动调整系统 *@ o3{0[Z  
Automatic Clearing House 自动票据交换所 1=D!C lcb  
automatic exchange rates accumulation system 自动化汇率累集系统 lR(&Wc\j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?SAi tQ3  
automatic teller machine [ATM] 自动柜员机 fBF}-{VX(  
autopay 自动转帐 vK{K#{  
available assets 可用资产 L9kP8&&KK  
available fiscal reserve 现存财政储备 )} #r"!  
available profit 可用利润 ]d[q:N]z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 +|?c_vD  
average 平均；平均数；海损 |s^ar8)=)  
average basic salary 平均基本薪金 >r*Zm2($MR  
average consumer expenditure 平均消费开支；一般消费开支 `Q8D[  
average cost 平均成本 Z kS*CG   
average cost of land production 增辟土地平均成本 Kq?7#,_  
average daily turnover 平均每日成交额 m88~+o<G%  
average daily wage rate 平均每日工资率 1)R)+`y  
average expenditure pattern 平均开支模式 z%KC
hU  
average growth rate 平均增长率 qb<gh D=j  
average net fixed assets 固定资产平均净值 s_[?(Ip{  
average of relatives 相对价格平均数 S3<v?tqLr  
average price 平均价格 b#m47yTW9<  
average propensity to consume 平均消费倾向；一般消费倾向 Gs6#aL}]R  
average propensity to save 平均储蓄倾向；一般储蓄倾向 r%#qbsN  
average rate 平均率 ~4^e a  
average revenue 平均收入；平均收益 7h<K)aT  
average stock 平均库存；平均存货 l}^#kHSyd  
average yearly rent 平均年租 Yru[{h8hw`  
avoidance of double taxation 避免双重课税 4TKi)0 #7  
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 7" [;M  
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