一些有用的会计术语(也不知道发的地方对不对)A

A: <+tSTc4>r  
A share Ａ股；甲类股份 T|{1,wP  
abatement of tax 减税；减扣免税额 wM
"PJG  
ABN AMRO Bank N.V. 荷兰银行 RzOs,  
above-the-line expenditure 线上项目支出；经常预算支出 TI9]v(  
above-the-line receipt 线上项目收入；经常预算收入 %%dQIlF  
ABSA Asia Limited 南非联合亚洲有限公司 z!<X{& e  
absolute change 绝对数值变更 #Pf?.NrTn  
absolute expenditure 实际开支 XIAHUT5~J  
absolute guideline figure 绝对准则数字 1zDat@<H  
absolute interest 绝对权益 :=iP_*#  
absolute order of discharge 绝对破产解除令 &`RD5uml  
absolute profit margin 绝对利润幅度 k\qF> =  
absolute value 实值；绝对值 4w\@D>@}H  
absolutely vested interest 绝对既得权益 Nzo;j0 [  
absorbed cost 已吸收成本；已分摊成本 mYy{G s7  
absorption 吸收；分摊；合并 b3Uw"{p  
absorption rate 吸收率；摊配率；分摊率 $@[`v0y*  
ACB Finance Limited 亚洲商业财务有限公司 C`Oc%~UkC  
acceptable form of reciprocity 合理的互惠条件 l=*60Ag\J~  
acceptable rate 适当利率；适当汇率 !\DlX|  
acceptance agreement 承兑协议 zree}VqD;5  
acceptance for honour 参加承兑 IYo{eX~=  
acceptor 承兑人；接受人；受票人 vIL'&~C\y  
acceptor for honour 参加承兑人 gyt[ZN_2  
accident insurance 意外保险 3Dd"qON
!  
Accident Insurance Association of Hong Kong 香港意外保险公会 J*nQ(*e  
accident insurance scheme 意外保险计划 r?w^#V  
accident year basis 意外年度基准 j0XS12eM  
accommodation 通融；贷款 7Ntt#C;]U  
accommodation bill 通融票据；空头票据 !6R;fD#^s  
accommodation party 汇票代发人 u?J!3ZEtb  
account balance 帐户余额；帐户结余 907N;r  
account book 帐簿 6dCS Gb  
account collected in advance 预收款项 ~^{j
fHTlv  
account current book 往来帐簿 c,K)*HB  
account of after-acquired property 事后取得的财产报告 bI_6';hq!  
account of defaulter 拖欠帐目 EU@ BNja  
account payable 应付帐款 e#+u8LrN  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8R) 0|v&;  
account receivable 应收帐款 Q=,6W:j  
account receivable report 应收帐款报表 TQ{rg2_T  
account statement 结单；帐单；会计财务报表 /Vg=+FEO  
account title 帐户名称；会计科目 V+A9.KoI  
accountant's report 会计师报告 BkP'b{z|  
Accountant's Report Rules 会计师报告规则 zmw <y2`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2~*J<iO&l  
Accounting Arrangements 《会计安排》 LkUYh3  
accounting basis 会计基础 Xiy9Oeq2uh  
accounting by Official Receiver 破产管理署署长呈交的帐目 JZa^GW:YQh  
Accounting Circular 《会计通告》 ``zgw\f[%  
accounting class 会计类别 ;V=Y#|o  
accounting date 记帐日期；会计结算日期 d'oh-dj %^  
accounting for money 款项核算 J@Qt(rRxi  
Accounting Officer 会计主任 IpJMq^Z  
accounting period 会计报告期；会计期 e;*GbXd|  
accounting policy 会计政策；会计方针 mM[!g'*  
accounting practice 会计惯例 B=>VP-:  
accounting principle 会计准则 H'Oy._,]t  
accounting record 会计记录 /e2CB"c  
accounting report 会计报告 wb#ZRmx}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 n0ZrgTVJ
 
Accounting Society of China 中国会计学会
pQ_EJX)  
accounting statement 会计报表 <Z nVWER  
accounting system 会计制度；会计系统 JJHfg)  
accounting transaction 会计事项；帐务交易 (mNNTMe  
accounting treatment 会计处理 8(6(,WwP}  
accounting year 会计年度 zeHf(N  
accretion 增值；添加 ,esryFRG  
accrual 应计项目；应累算数目 7CK3t/
3D  
accrual basis 应计制；权责发生制 ho'Ihep,L  
accrual basis accounting 应计制会计；权责发生制会计 Z~?1xJ&  
accrue 应累算；应计 Z}8khNCYr  
accrued benefit 应累算利益 _5t~g_(1OK  
accrued charges 应计费用 ag_RKlM
3  
accrued cumulative preference share dividend 应累算的累积优先股股息 gPW% *|D,  
accrued expenses 应累算费用 yGxAur=dE  
accrued interest payable 应付利息；应计未付利息 x%hV5KW  
accrued interest receivable 应收利息；应计未收利息 `/"rs@  
accrued right 累算权益 I)JqaM  
accruing profit 应累算的利润 'P:u/Sq?m  
accumulated fiscal reserve 累积财政储备 Z7="on4  
accumulated profit 累积利润；滚存溢利 M_OvIU(E  
accumulated reserve 累积储备 c\J?J>x
z  
accumulation of surplus income 累积收益盈余 1 +0-VRl  
acquired assets 既得资产 iF_#cmSy$  
acquisition 收购；购置；取得 ep$C nBwE  
acquisition cost 购置成本 @(m+B\  
acquisition expenses 购置费用 u!B6';XY  
acquisition of 100% interest 收购全部股权 V,*<E&+  
acquisition of control 取得控制权 |[ )e5Xhd  
acquisition of fixed assets 购置固定资产 Asy&X  
acquisition of shell “买壳” }Ai_peO0a  
acquisition price 收购价 G2 E4  
act of God 天灾 BidTrO  
acting partner 执事合伙人 wm'a)B?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 P<tHqN!q  
active partner 积极参与的合伙人 5}+&Em":  
active trading 交投活跃 ,Vc>'4E-  
actual circulation 实际流通 o4zX 41W  
actual cost 实际成本 SqF `xw  
actual expenditure 实际开支；实际支出 `<"@&N^d  
actual income 实际入息；实际收入；实际收益 {\-9^RL  
actual market 现货市场 0E<xzYo  
actual price 现货价；实际价格 xa=Lu?t%<  
actual profit 实际利润 JZo18^aD"'  
actual quotation 实盘；实际价位；实际报价 r*r3QsO  
actual year basis 按实际年度计算 Q|6lp  
actuals 实货 v
>[U*E  
actuarial investigation 精算调查 jQ"z\}Wf  
actuarial principle 精算原则
wDvG5  
actuarial report 精算师报告 (\I9eBm  
Actuarial Society of Hong Kong 香港精算学会 -
K@mjN  
actuarial valuation 精算师估值 pkKcTY1Fx  
actuary 精算师 Qvx[F:#Tk  
ad referendum agreement 暂定协议；有待覆核的协定 Nuebxd
 
ad valorem duty 从价税；按值征税 <\fB+ AZ  
ad valorem duty system 从价税制 7eR%zNDa  
ad valorem fee 从价费 1^HmM"DD  
ad valorem tariff 从价关税 !bq3c(d  
additional allowance 额外免税额 B1U<m=Y  
additional amount for unexpired risk 未过期风险的额外款额 S#:yl>2  
additional assessable profit 补加应评税利润 DD?zbN0X  
additional assessment 补加评税 %$*WdK#  
additional commitment 额外承担 z{q
|HO  
additional commitment vote 额外承担拨款 ^E#i5d+'N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (*K=&e0O  
additional dependent parent allowance 供养父母额外免税额 5fT"`FL?  
additional provision 额外拨款 O6[4=4L  
additional stamp duty 附加印花税 9K6G%  
additional tax 补加税罚款；补加税款 .,9e~6}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 YjR`}rdwo  
adjudged bankrupt 被裁定破产 jR_o!n~5  
adjudicated bankrupt 裁定破产人 r3BQo[ 't  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7:S4 Ur  
adjudication of bankruptcy 裁定破产；宣告破产 o?O> pK  
adjudication of insolvency 裁定无力偿还债务 C]bre^q  
adjusted actual 经调整的实数；调整后的实数 XH`W(  
adjusted current assets 经调整的流动资产；调整后的流动资产
e|e"lP  
adjusted figure 经调整的数字；调整后的数额 ]Uu:t  
adjusted liabilities 经调整的负债；调整后的负债 E5+-N  
adjusted loss 经调整的亏损；调整后的亏损 LK}*k/eG  
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 'O+)[D  
adjusted profit 经调整的利润；调整后的利润 Dga;GYx  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^aONuG9  
adjusted value 经调整的价值；调整后的价值 ZYexW=@  
adjustment 调整；修订；理算〔保险〕 |nMg.t`8  
adjustment centre 调剂中心 6]^~yby P  
adjustment lag 调整过程的时间差距；调整时差 (rE.ft5$9  
adjustment mechanism 调整机制 /)-OK7x  
adjustment of loss 亏损调整 /7CV7=^d,  
adjustment process 调整过程；调整程序 *I6W6y;E=  
adjustment range 调整幅度 s$wIL//=  
administered exchange rate 受管制汇率 $[xS>iuD  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 itn<c2UyA  
administration expenses 行政费用 ng6".u9  
administration fee 手续费；行政费 sq45
fRAi  
administration in bankruptcy 破产管理 csd~)a nb  
administration order 遗产管理令 gy*c$[NS$  
administrator 管理人；遗产管理人 _)%Sz"g^Ix  
administrator of the estate 遗产管理人 ?glK~G!i  
admission of debt 债项承认书 `bJ?8~ 8*  
admission of proof 接纳债权证明 +}eH,  
advance 放贷款项；垫付款项；预支款项；预付款项 z4iTf8  
advance account 暂支帐目；预付款帐户 /Pyj|!C3`q  
advance compensation 预付补偿金 qGXY  
advance from shareholder 股东垫款 )#Le"&D  
advance pending reimbursement 预支以待日后付还 _g2"D[I%  
advanced economy 先进经济体系 =MjkD)l  
advancement 预付；预付财产 /_D_W,#P  
advances warrant 垫款令 {~"fq.h!M  
advancing 贷出 @9e}kiW  
adverse balance 逆差 &`%J1[dy  
adverse exchange 逆汇 oWb\T 2!m  
advertisement addressed to shareholders 在报章刊登的致股东通告 L&,&SDr  
advice for collection 托收通知书 0Lx,qZ'  
advice of drawing 提款通知书；汇票通知书 +/n<]
?(T  
advice of payment 付款通知 I R|[&}z  
Advisory Committee [Securities and Futures Commission] #;])/8R%  
谘询委员会〔证券及期货事务监察委员会〕 [aF"5G
  
Advisory Committee on Diversification 经济多元化谘询委员会 WI6h G  
affidavit 誓章；遗产申报誓章 s`2q(`}  
affidavit of no receipt 述明无收款的誓章 + usB$=kJ  
affiliate 联号；联营公司；附属公司 $z[@DB[  
affiliated company 附属公司；联号；联营公司 Kn*LwWne  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ey@{Ng#  
affordability 负担能力 Y.b?.)u&  
African Development Bank [AfDB] 非洲开发银行 ;wa#m1  
after-acquired property 事后取得的财产 {WvYb,
  
after-hours dealing 市后交易 9U4 D$M  
after-tax profit 税后盈利；税后利润；税后溢利 }Y!v"DO#Q*  
agency agreement 代理协议 5q;c=oRUj  
agency expenses 代理机构的开支 D%*Ryg  
agency fee 代理费 p|>m 2(|  
Agency Law 《代理法》 !Bv.@~  
agent 代理人；承销人 -nQ
(.#-n  
agent of company 公司代理人 q|sT4} =  
agent's fee 代理人费；经纪费 QmC#1%@a  
aggregate 总计；总数；总体数字 $U4[a:  
aggregate amount 总款额；总额 :X}fXgeL  
aggregate assets and liabilities 总体资产与负债 \OwCZ!`7i  
aggregate at constant price 按固定价格计算的总体数字 mEg3.|  
aggregate demand 总需求 ENy$sS6[D  
aggregate gross position 总持仓量 J-z<&9  
aggregate limit 总限额 )4R[
C={  
aggregate of salaries tax 合计薪俸税 - VdCj%r>  
aggregate performance 总体表现；总体业绩 3vHkhhYQ  
aggregate supply 总体供应 (tCBbPW6T?  
aggregate surplus 总盈余 /V }Z,'+  
aggregate total 整体总额 '<U4D  
aggregate value 总值；合计价值 v,!`A!{D  
aggregated basis 合计基准 K SJ Ko  
aggregated net chargeable income 合计应课税入息实额 ? =I']$MH  
aggregation 合并计算；合计；总和 ~(`&hYE  
aggregation of incomes of husband and wife 夫妇入息合并计算 Oe21noL  
aggregation of property 财产的总和 vDIsawbHD  
agio 差价；贴水 sD$K<nyz  
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》 T>|Y_3YO_a  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Md&K#)9,(  
《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》 r72zWpF!Ss  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment OkMAqS  
《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{cb[M  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment bPIo9clq  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 p_i',5H(  
agreement for a settlement 授产协议 aF[#(PF  
agreement for assignment 转让协议 [QIQpBL  
agreement for sale 售卖协议；买卖协议 deEc;IAo  
agreement for sale and purchase 买卖协议 uNca@xl'  
agreement for the payment of interest 支付利息协议 -^JPY)\R  
agreement for the repayment of money 还款协议 PPde!}T$  
agreement of reinsurance 再保险协议 iD<}r?
Z  
Agricultural Bank of China 中国农业银行 sB!6"D5
 
air passenger departure tax 飞机乘客离境税 VAp 1{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,n`S ,  
airport tax 机场税 `neo.]  
alcohol duty 酒精税 '$[a-)4  
alienation 让与；让渡；转让 K j~!E H"  
alimony 生活费；赡养费 ;B!p4hu  
All Ordinaries Index [AOI] 所有普通股指数 b3ys
"Vyn  
all risks 全险；综合险 U,8mYv2|  
All Sales Record for Stock Market 《股票市场成交报告》 c`/kx  
Allied Capital Resources Limited 新联财务有限公司 a1EQ.u  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8Vy/n^3)  
allocation letter 拨款信件 m95] z18T'  
allocation of fund 分配款项；预留款项 !+DhH2;)F  
allocation of profit 利润分配；溢利分配 I%{ 1K+V/  
allocation warrant 拨款令 T%A"E,#  
allotment 分配；配股 xwj{4fzpk{  
allotment notice 股份配售通知；配股通知 L) UCVm  
allotment of shares 股份分配 2t?Vl%<  
allowable 可获宽免；免税的 2J (nJT"  
allowable business loss 可扣除的营业亏损 +1r><do;  
allowable expenses 可扣税的支出 fNV-_^,R9  
allowance 免税额；津贴；备抵；准备金 bc;?O`I<  
allowance for debts 债项的免税额 U?ZWDr"*`w  
allowance for depreciation by wear and tear 耗损折旧免税额 8@ f+?g*i  
allowance for funeral expenses 殡殓费的免税额 j8%Y[:~D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DT
_%Rz~<  
allowance for repairs and outgoings 修葺及支出方面的免税额 -;Te+E_  
allowance to debtor 给债务人的津贴 )x35  
alteration of capital 资本更改 :m36{#  
alternate trustee 候补受托人 {"*_++|  
amalgamation 合并 4ves|pLET  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e'p"gX  
ambit of charges 征税范围；收费范围 7eW6$$ju,N  
amended valuation 经修订的估值 C}ASVywc,1  
American Commodities Exchange 美国商品交易所 nW`] =
 
American Express Bank Limited 美国运通银行 rxj#  
American Stock Exchange 美国证券交易所 ND/oKM+?  
amortization 摊销 AW'$5NF>  
amount due from banks 存放银行同业的款项 GiKhdy  
amount due from banks abroad 存放海外银行同业的款项 ""m/?TZq'  
amount due from holding companies 控股公司欠款 $~\Tl:!#?  
amount due from local banks 存放本港银行同业的款项 1kD1$5  
amount due to banks 银行同业的存款 !3{. V\P)  
amount due to banks abroad 海外银行同业的存款 E,fbIyX  
amount due to holding companies 控股公司存款 cM\BEhh  
amount due to local banks 本港银行同业的存款 s<oT,SPt  
amount due to outport banks 外埠银行同业的存款 L* ScSxw  
amount for note issue 发行纸币的款额 Wz#ZkNO  
amount of bond 担保契据的款额 -J0OtrZ  
amount of consideration 代价款额 8"A0@fNz  
amount of contribution 供款数额 +11oVW  
amount of indebtedness 负债款额 ,(]k)ym/  
amount of principal of the loan 贷款本金额 pD }b$  
amount of rates chargeable 应征差饷数额 &*oljGt8  
amount of share capital 股本额 a-AA$U9h
j  
amount of sums assured 承保款额 PR*EyM[T  
amount of variation 变动幅度 7%G&=8tq  
amount of vote 拨款数额 5bd4
]1gj  
amount payable 应付款额 HZjuL.Tj  
amount receivable 应收款额 qIB2eCXw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,1]VY/  
analysis 分析 D[6wMep^n  
ancillary risk 附属风险 $.31<@T7  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]:m4~0^#-(  
annual accounting date 年结日期 m>?|*a,  
annual allowance 每年免税额；年积金；年度津贴；年津 bR$5G  
annual balance 年度余额 tgHN\@yj  
annual disposable income 每年可动用收入 mo,"3YW  
annual estimates 周年预算 !)}D_9{  
annual fee 年费 1:_}`x=hM  
annual general meeting 周年大会 [z6P]eC7  
annual growth rate 年增率；每年增长率 zy.v[Y1!  
annual long-term supplement 长期个案每年补助金 }:[MSUm5  
annual pensionable emolument 可供计算退休金的年薪 O&}R  
annual report 年报 Kzy9i/bL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iRqLLM
rn  
annual return 周年报表；周年申报表；每年报税表格 Z_7TD)  
Annual Return Rules 《周年报表规则》 Fq`@sM$  
annual review of consumer prices 每年消费物价回顾 r
rq7UJ;  
annual roll-forward basis 逐年延展方式 ;bL?uL  
annual salary 年薪 GaV OMT  
annual statement 年度报表；年度决算表 .y0u"@iF  
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 yo$A0Ti!w  
annuitant 年金受益人 8#9OSupp  
annuity 年金 j&b<YPZ  
annuity contract 年金合约 NRk^Z)  
annuity on human life 人寿年金 C;#gy-  
antecedent debt 先前的债项 t{`-G*^  
ante-dated cheque 倒填日期支票 lQ"t#b+  
anticipated expenditure 预期开支 P ?96;  
anticipated net profit 预期纯利 &vIj(e9Y  
anticipated revenue 预期收入 9*Fc+/  
anti-inflation measure 反通货膨胀措施 7M_GGjP  
anti-inflationary stance 反通货膨胀立场 \jS^+Xf?^  
apparent deficit 表面赤字 ,u!_mV  
apparent financial solvency 表面偿债能力 FI)0.p  
apparent partner 表面合伙人 !!mGsgnW  
application for personal assessment 个人入息课税申请书 {7q8@`Oa  
application of fund 资金应用 <y"lL>JR  
application to release as liquidator and to destruct the books of accounts and documents u'gsIuRJ  
申请免除清盘人职务及毁灭帐簿与文件 Mko,((>I1  
appointed actuary 委任精算师 ?%/*F<UVQ  
appointed auditor 委任核数师；委任审计师 ''k}3o.K[  
appointed trustee 委任的受托人 '*t<g@2$  
appointer 委任人 23opaX5V=  
apportioned pro rata 按比例分摊 =/4}!B/  
apportionment 分配；分摊 NH1ak(zHW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ej&o,gX  
apportionment formula 分摊方程式 :U]Pm:ivTU  
apportionment of estate duty 遗产税的分摊 Nov An+  
appraisal 估价；评估 E~8J<gE  
appreciable growth 可观增长 $N|Spp0  
appreciable impact 显着影响 C\|HN=2eh  
appreciable increase 可观增长 k9c`[M  
appreciation 增值；升值 A-eCc#I  
appreciation against other currencies 相对其他货币升值 52F3r:Rk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  q ^Gj IP  
appreciation tax 增值税 db3.X~Cn#s  
appropriation 拨款；拨用；拨付 5"+;}E|q  
appropriation account 拨款帐目 +!G)N~o  
Appropriation Bill 拨款法案 qSaCl6[Do  
appropriation-in-aid system 补助拨款办法 E.^u:0:P  
approved assets 核准资产 "c![s%  
approved basket stock 认可一篮子证券 SL_JA  
approved budget 核准预算 t1G2A`  
approved charitable donation 认可慈善捐款 `[x'EJp#  
approved charitable institution 认可慈善机构 SK_N|X].  
approved currency 核准货币；认可货币 ENf(E
9O  
approved estimates 核准预算 -&QpQ7q1  
approved estimates of expenditure 核准开支预算 0.1?hb|p5T  
approved overseas insurer 核准海外保险人 ytV4qU82G  
approved overseas trust company 核准海外信托公司 Ev48
|X6  
approved pooled investment fund 核准汇集投资基金 t~Ic{%bdA  
approved provident fund scheme 认可公积金计划 Cio(Ptt:  
approved provision 核准拨款 SW HiiF@  
approved redeemable share 核准可赎回股份 P{,=a]x,mz  
approved regional stock 认可地区性证券 |8{\j*3  
approved retirement scheme 认可退休金计划 j3>&Su>H4  
approved subordinated loan 核准附属贷款 } OkK@8?0O  
arbitrage 套戥；套汇；套利 /EL3Tt  
arbitrageur 套戥者；套汇者 lnV!Xuf  
arbitrary amount 临时款项 p#gf^Y5  
arrangement 措施；安排；协定 pz.fZV  
arrears 欠款 &*~_ "WyU  
arrears of pay 欠付薪酬 |]?7r?=J9v  
arrears of revenue 逾期未收税款；逾期未收的帐项 \JNWL y
w  
articles of association 组织章程；组织细则；组织章程细则 #O7phjzgD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qf%p#+:B3  
ascertainment of profit 确定利润 +V#dJ[,8;.  
"Asia Clear" “亚洲结算系统” |lVi* 4za%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 e^hI[LbNC  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =':B  
Asian Development Fund [ADF] 亚洲发展基金 tpP68)<ns  
Asian dollar bond 亚洲美元债券 f6#1sO4"  
Asian dollar market 亚洲美元市场 "h&[6-0'  
Asian dollar rate 亚洲美元利率 ~sCdvBA  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^5-SL?E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 i\RB KF  
asked price 沽盘；喊价；索价；卖方报价 T`Xz*\}Zb  
assessable income 应评税入息 t\\<+^[%  
assessable loss 应评税亏损 m\K1Ex  
assessable profit 应评税利润 dAjm4F-  
assessable value 应评税值 Jz-RMX=  
assessed profit 估定利润 P>7PO~E
.  
assessed value 经评估价值 0'R}'  
assessment 评税；评定；估价；评税单 \Zn~y--Z  
assessment number 评税编号；估价编号 Wix4se1Ac  
assessment of additional tax 补加税评税 KU_""T  
assessment of performance 业绩评估；实绩评价 N$cAX^~  
Assessor 评税主任 #?bOAWAwLh  
asset price bubbles 资产价格泡沫 OL623jQX  
asset-backed securities 具资产保证的证券 +^%
0/0e  
assets accretion 资产增值 $u,`bX  
assets and liabilities 资产与负债 1*B'o<?P1  
assets betterment statement 资产递增表；资产改进表 '8|joj>G=  
assets lending 实物放款；有抵押贷款 f5.Be%  
assets of the company passing on the death 死者去世时转移的公司资产 ;GZ'Rb  
assets pledged as security for liabilities 用作负债抵押的资产 RNX>I,2sh  
assets portfolio 资产投资组合 Z'c9xvy5  
assets price 资产价格 i6E~]&~.v  
assets quality 资产质素 Ia>~ph#]{`  
assets realization 资产变现 H`T}k+e2-N  
assets refinancing arrangement 资产再集资安排 et`rPK~m  
assets securitization 资产证券化 EOf*1/Ih  
assets situated outside Hong Kong 在香港以外地方的资产 ^i17MvT'  
assets stripping 削减资产；拆卖资产 a,[NcdG  
assets value 资产值 6H|&HV(!R  
assignee 承让人 tU>4?`)E  
assignment 转让；转让书；转让契 KocNJ TB  
assignment of interest 权益转让 smuQ1.b  
assignment of letters patent and trade mark 专利证书及商标转让 p1,.f&(f  
assignment of property 物业转让；物业转让书 t},71Ry  
assignment right 转让权 L>,xG.oG  
assignor 转让人 D*)"?LG  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 7:OF>**  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ZZW%6-B  
associate member 附属会员 <
rNz&;m}  
associated body corporate 相联法人团体 f7 zGz  
associated company 相联公司；联属公司 8*(|uX  
associated corporation 相联法团 qWI8 >my11  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] <J!?eH9f  
公认会计师公会〔英国〕 .Kk'N  
Association of Futures Exchange Brokers 香港期货经纪协会 E}|IU Pm  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {uiL91j.  
association of underwriters 承保人组织 ?;p45y~n%  
assumption of control 接管 Njs'v;-K  
assurance 担保；保险；转易；转易书 2
!}rHw  
assurance of interest 权益的转易 tnw6[U!rh=  
at 19XX price 按一九ＸＸ年价格计算 rF . Oo0  
at a discount 按赔价计算；按贴水价格计算；打折扣 \2)~dV:6+  
at a premium 按溢价计算；按升水价格计算 8' +I8J0l  
at call 通知付款；按通知 P".rm0@R  
at constant market price 按固定市价计算 M}9PicI?7  
at constant price 按固定价格计算 uq@_DPA7  
at cost 按成本计算 :z+l=d:4  
at current market price 按当时市价计算；按现时市价计算 <#7j~<  
at current price 按当时价格计算；按现时价格计算 1zY"Uxp  
at factor cost 按要素成本计算；按生产要素成本计算 2QV|NQSl  
at money-of-the-day price 按付款当日价格计算 EBplr ,  
at or better 按指定或较佳价位〔买卖指令〕 U p: M[S  
at par 按面值计算；平价 @5TJ]=  
at sight 见票即付 lkgB,cflpi  
at the close 按收市盘 <VmEXJIk  
at the opening 按开市盘 Ert` ]s~  
attestation 见证；见证条款 fMRMQR=6B  
at-the-money option 平价期权 \v([,tiW%  
attorney 受权人；受托代表人 i8`0-  
attornment 新拥有人承认书 &fgfCZz'  
attributable profit 可归属利润 p}-B>v  
attributable share value 可归属股份价值 );ZxKGjc4  
Auckland Stock Exchange 奥克兰证券交易所 RMBPm*H  
auction 拍卖 F2mW<REg{  
auctioneer 拍卖商 =' #yG(h  
audit 审计；核数 !a9/8U_>XF  
Audit Commission 审计署 "A&HNkRz  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] l%MIna/Tp  
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〕 jftf]n&Z(q  
audit review 帐目审查 -l q,~`v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 hN.{H:skL)  
audited account 审计帐目；经审计的帐目 -Deqlaf(  
audited annual account 经审计的周年帐目 + Scw;gO  
audited balance sheet 经审计的资产负债表 &e1(|qax  
auditor 核数师；核数主任；审计师 |kkg1M#  
auditor's certificate 核数师证明书；审计师证明书 i^&^eg'.5  
auditor's report 核数师报告；审计师报告 lag%}^  
Aussie bond 澳元债券 P}mn2Hs  
austerity budget 紧缩预算 +:m'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 X?q,m4+  
Australia All Ordinaries Index 澳洲所有普通股票指数 BW&)Zz  
Australian Dollar [AUD] 澳元 C2W&*W*  
Australian Options Market 澳大利亚期权市场 SFa~j)9'n  
Australian Securities Commission 澳洲证券事务监察委员会 VeWvSIP,EQ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4$jb
-Aw  
Australian Stock Exchange 澳大利亚证券交易所 DbvKpM H
 
Austrian Schilling [ATS] 奥地利先令 K1^x+I7%U[  
authentication 认证；鉴证 DsF<P@O6  
authority to purchase 委托购买证；委购书 @(LEuYq}  
authorization 认可；核准；授权；授权书 @wOX</_g  
authorization by direction 指示授权 _9b;8%?Yf  
authorization by instruction 指令授权 ~!TRR.  
authorization by warrant 令状授权 ;Fm7!@u^0  
authorization of unit trust 单位信托的认可 ($Ck5`_MK  
authorized agent 指定代理人 y4~;H{!  
authorized capital 法定资本 wx)Yl1C  
authorized clerk 出市员 I]Jz[{~1  
authorized dealer 认可交易商 D$G:#z*  
authorized financial institution 认可财务机构 *9xv0hRQ%?  
authorized fund 认可基金 haIH `SY  
authorized fund house 获授权的基金公司；认可基金公司 \Dr?}D  
authorized institution 认可机构 4Rev7Mc  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 hQ}B?'>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <46fk*  
authorized insurer 获授权保险人；获认可承保人 sc &S0K  
authorized investment 特准投资项目 AF-uTf  
authorized person 获授权人  a 9
f%p  
authorized representative 获授权代表 T_b$8GYfCY  
authorized share capital 法定股本 P|4qbm4%O,  
automated quotation system 自动报价系统 uO;_T/^u  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ([L5i&DT  
自动交易系统〔香港期货交易所有限公司〕 .@(9v.:_u  
automatic adjustment mechanism 自动调整机制 eNw9"X}g  
automatic adjustment system 自动调整系统 nRlvW{p;  
Automatic Clearing House 自动票据交换所 QIZbAnn_  
automatic exchange rates accumulation system 自动化汇率累集系统 V50FX}i  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l|p \8=  
automatic teller machine [ATM] 自动柜员机 [agp06 $D?  
autopay 自动转帐 *T{P^q.s~[  
available assets 可用资产 c@~j}(A  
available fiscal reserve 现存财政储备 {P@OV1  
available profit 可用利润 +Q6}kbDI  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]Sgc42hk  
average 平均；平均数；海损 Y1Qg|U o  
average basic salary 平均基本薪金 i?
1g{JW  
average consumer expenditure 平均消费开支；一般消费开支 ~]&,v|g&  
average cost 平均成本 vTY+J$N__  
average cost of land production 增辟土地平均成本 sM$g
fFx  
average daily turnover 平均每日成交额 3G)Wmmh"a  
average daily wage rate 平均每日工资率 2dUVHu= +  
average expenditure pattern 平均开支模式 ?Wz rv&E2  
average growth rate 平均增长率 ]K(>r#'nH  
average net fixed assets 固定资产平均净值 U$5 lh  
average of relatives 相对价格平均数 1JXa/f+  
average price 平均价格 m?Qr)F_M
 
average propensity to consume 平均消费倾向；一般消费倾向 WbW@V_rr  
average propensity to save 平均储蓄倾向；一般储蓄倾向 <"Cacfg  
average rate 平均率 `$odxo+  
average revenue 平均收入；平均收益 1"5-doo  
average stock 平均库存；平均存货 '8b/TL  
average yearly rent 平均年租 w0iv\yIRQ  
avoidance of double taxation 避免双重课税 V)8d1S  
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 SsE8;IGH  
O8drR4Pt  
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