一些有用的会计术语(也不知道发的地方对不对)A

A: O oSb>Y/4  
A share Ａ股；甲类股份 WZZ4]
cC  
abatement of tax 减税；减扣免税额 k%P;w1  
ABN AMRO Bank N.V. 荷兰银行 fQ 7vL~E  
above-the-line expenditure 线上项目支出；经常预算支出 Q6 ?z_0  
above-the-line receipt 线上项目收入；经常预算收入 @*MC/fe  
ABSA Asia Limited 南非联合亚洲有限公司 FB:<zmwR  
absolute change 绝对数值变更 #z!^<,  
absolute expenditure 实际开支 aRJcSV  
absolute guideline figure 绝对准则数字 Jq ]:<TQ  
absolute interest 绝对权益 {_#yz\j  
absolute order of discharge 绝对破产解除令 hXn3,3f3oZ  
absolute profit margin 绝对利润幅度 YE}s  
absolute value 实值；绝对值 @]HXP_lyD/  
absolutely vested interest 绝对既得权益 w!SkWS b,~  
absorbed cost 已吸收成本；已分摊成本 l&$$w!n0w  
absorption 吸收；分摊；合并 @ O>&5gB1u  
absorption rate 吸收率；摊配率；分摊率 ]XA4;7  
ACB Finance Limited 亚洲商业财务有限公司 ,FZT~?  
acceptable form of reciprocity 合理的互惠条件 06*rWu9P3  
acceptable rate 适当利率；适当汇率 `zpbnxOL$T  
acceptance agreement 承兑协议 Y[Ltrk{  
acceptance for honour 参加承兑 UsQ4~e 4-  
acceptor 承兑人；接受人；受票人 BVw Wj-,  
acceptor for honour 参加承兑人 N^w'Hw0  
accident insurance 意外保险 1tMQqI`N  
Accident Insurance Association of Hong Kong 香港意外保险公会 !k&Q
5s:  
accident insurance scheme 意外保险计划 1l8Etp&<  
accident year basis 意外年度基准 7v7G[n  
accommodation 通融；贷款 _:`!DIz~9}  
accommodation bill 通融票据；空头票据 }fR,5|~X  
accommodation party 汇票代发人 nZy X_J,Vd  
account balance 帐户余额；帐户结余 al&(-#1  
account book 帐簿 {@Y
 
account collected in advance 预收款项 CHJ>{b`O  
account current book 往来帐簿 _qXa=|}V.  
account of after-acquired property 事后取得的财产报告 xJs
;v  
account of defaulter 拖欠帐目 bEV<iZDq%  
account payable 应付帐款 ~8T(>!hE1h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,8MLoZ_  
account receivable 应收帐款 SC &~s
$P;  
account receivable report 应收帐款报表 jJZgK$5+  
account statement 结单；帐单；会计财务报表 C'A]i5  
account title 帐户名称；会计科目 sZ&G%o  
accountant's report 会计师报告 %\$;(#h  
Accountant's Report Rules 会计师报告规则 oslJC$cy'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 a`(a)9i  
Accounting Arrangements 《会计安排》 q2rUbU_A(  
accounting basis 会计基础 x]|+\1  
accounting by Official Receiver 破产管理署署长呈交的帐目 vhu
w&.\  
Accounting Circular 《会计通告》 U
LH0'@BJ  
accounting class 会计类别
D]s]"QQ8  
accounting date 记帐日期；会计结算日期 M$Zo.Bl$(  
accounting for money 款项核算 U`|0 jJ  
Accounting Officer 会计主任 (Y%Q|u  
accounting period 会计报告期；会计期 qT:zEt5  
accounting policy 会计政策；会计方针 <M]h{BS=  
accounting practice 会计惯例 RW$:9~  
accounting principle 会计准则 e`>{$t  
accounting record 会计记录 efP&xk  
accounting report 会计报告 '3IC*o"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x35cW7R}T_  
Accounting Society of China 中国会计学会 LPYbHo3fq  
accounting statement 会计报表 E\nv~Y?SG  
accounting system 会计制度；会计系统
SJt<+kg  
accounting transaction 会计事项；帐务交易 0c^>eq]  
accounting treatment 会计处理 6$fYt&1  
accounting year 会计年度 &k7;DO  
accretion 增值；添加 mo{MR:>)  
accrual 应计项目；应累算数目 ._9 n~=!  
accrual basis 应计制；权责发生制 `(6r3f~XJ  
accrual basis accounting 应计制会计；权责发生制会计 G rmzkNlN  
accrue 应累算；应计 ^YdcAHjK  
accrued benefit 应累算利益 Sn4[3JV$l  
accrued charges 应计费用 )u]9193  
accrued cumulative preference share dividend 应累算的累积优先股股息 bI)u/  
accrued expenses 应累算费用 r7]zQIE  
accrued interest payable 应付利息；应计未付利息 c#IYFTz  
accrued interest receivable 应收利息；应计未收利息 b1XRC`Gy  
accrued right 累算权益 PQKaqv}N  
accruing profit 应累算的利润 .`<@m]m-  
accumulated fiscal reserve 累积财政储备 SUKxkc(  
accumulated profit 累积利润；滚存溢利
qn1255fB  
accumulated reserve 累积储备 73#x|lY  
accumulation of surplus income 累积收益盈余 38DT2<qC  
acquired assets 既得资产 0$+fkDf  
acquisition 收购；购置；取得 ,j:|w+l  
acquisition cost 购置成本 h7*W*Bd  
acquisition expenses 购置费用 `Q3s4VEC  
acquisition of 100% interest 收购全部股权 |tR
OL9b  
acquisition of control 取得控制权 v:Tzv^  
acquisition of fixed assets 购置固定资产 r_e
7a6  
acquisition of shell “买壳” =0;}K@(J  
acquisition price 收购价 4'4\,o  
act of God 天灾 gBh;=vOD  
acting partner 执事合伙人 I+>
%uShm  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ofm%:}LV  
active partner 积极参与的合伙人 n+lOb  
active trading 交投活跃 yme^b ;a  
actual circulation 实际流通 l\M_-:I+4  
actual cost 实际成本  z@|GC_L  
actual expenditure 实际开支；实际支出 joKIrS0y  
actual income 实际入息；实际收入；实际收益 Uw,2}yR  
actual market 现货市场 53-v|'9'  
actual price 现货价；实际价格 ;zM*bWh9  
actual profit 实际利润 1&;QyTN  
actual quotation 实盘；实际价位；实际报价 -[U1]R  
actual year basis 按实际年度计算 wn_b[tdxq  
actuals 实货 x8\A<(G_M=  
actuarial investigation 精算调查 PHA-9\jC{  
actuarial principle 精算原则 ?pgG,=?  
actuarial report 精算师报告 w.,Q1\*rPp  
Actuarial Society of Hong Kong 香港精算学会 +aF}oA&X[  
actuarial valuation 精算师估值 oAWzYu(v  
actuary 精算师 7\*FEjRM]  
ad referendum agreement 暂定协议；有待覆核的协定 wC `+  
ad valorem duty 从价税；按值征税 /kt2c[9  
ad valorem duty system 从价税制 `(A5f71MfM  
ad valorem fee 从价费 PP:(EN1  
ad valorem tariff 从价关税 X#3et'  
additional allowance 额外免税额 \AL f$88>@  
additional amount for unexpired risk 未过期风险的额外款额 FOq1>>a0  
additional assessable profit 补加应评税利润 c wg !j!l  
additional assessment 补加评税 I;VuW  
additional commitment 额外承担 ,rJXy_  
additional commitment vote 额外承担拨款 A)%A!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [,2|Flf e  
additional dependent parent allowance 供养父母额外免税额 bAKiq}xG%i  
additional provision 额外拨款 Ig3;E
+*>  
additional stamp duty 附加印花税 Bs?7:kN(  
additional tax 补加税罚款；补加税款 1]orUF&_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 N2.AKH  
adjudged bankrupt 被裁定破产 :Mm3 gW)  
adjudicated bankrupt 裁定破产人 z
IP6\u  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 k} ]T;|h]  
adjudication of bankruptcy 裁定破产；宣告破产 \J+*  
adjudication of insolvency 裁定无力偿还债务 n,B,"\fw  
adjusted actual 经调整的实数；调整后的实数 "#(T  
adjusted current assets 经调整的流动资产；调整后的流动资产 }y9mNT  
adjusted figure 经调整的数字；调整后的数额 J|'7_0OAx  
adjusted liabilities 经调整的负债；调整后的负债 Ut$;ND.-  
adjusted loss 经调整的亏损；调整后的亏损 L\y;LSTU  
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 6c
^e\0q  
adjusted profit 经调整的利润；调整后的利润 gX0R)spg  
adjusted surplus 经调整的盈余额；调整后的盈余额 r$]HIvJD  
adjusted value 经调整的价值；调整后的价值 u7?$b!hG^C  
adjustment 调整；修订；理算〔保险〕 /dv<qp  
adjustment centre 调剂中心 el:9wq  
adjustment lag 调整过程的时间差距；调整时差 5@^ dgq  
adjustment mechanism 调整机制 bdGIF'p%  
adjustment of loss 亏损调整 [D*UT#FM  
adjustment process 调整过程；调整程序 @as"JAN  
adjustment range 调整幅度 k)TSR5
A  
administered exchange rate 受管制汇率 Q#nOJ(KV  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,V*%V;  
administration expenses 行政费用 R+&jD;U{
 
administration fee 手续费；行政费 ooUk O  
administration in bankruptcy 破产管理 N^Bo .U0\  
administration order 遗产管理令 n_3O-X(  
administrator 管理人；遗产管理人 2tal  
administrator of the estate 遗产管理人 ^pJ!isuqu  
admission of debt 债项承认书 `7/Y@}n  
admission of proof 接纳债权证明 5|jw^s7  
advance 放贷款项；垫付款项；预支款项；预付款项 35tu>^_#V  
advance account 暂支帐目；预付款帐户 a{{g<<H  
advance compensation 预付补偿金 keB&Bjd&  
advance from shareholder 股东垫款 UQB"v3Z  
advance pending reimbursement 预支以待日后付还 a33TPoj  
advanced economy 先进经济体系 Duc#$YfGm  
advancement 预付；预付财产 < yC  
advances warrant 垫款令 u|4$+QiD  
advancing 贷出 SPp#f~%m  
adverse balance 逆差 r\AyN= y  
adverse exchange 逆汇 u]vQ>Uu  
advertisement addressed to shareholders 在报章刊登的致股东通告 765p/**  
advice for collection 托收通知书 -?(E_^ng  
advice of drawing 提款通知书；汇票通知书 MNSbtT*^  
advice of payment 付款通知 C+|b1/N-  
Advisory Committee [Securities and Futures Commission] msVOH%wH  
谘询委员会〔证券及期货事务监察委员会〕 LVJxn2x6  
Advisory Committee on Diversification 经济多元化谘询委员会 sJ]taY ou  
affidavit 誓章；遗产申报誓章 ;A#`]-i C  
affidavit of no receipt 述明无收款的誓章 JA)] _H P  
affiliate 联号；联营公司；附属公司 Ot]Ru,y->+  
affiliated company 附属公司；联号；联营公司 `[C!L *#,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 dDF .qXq.  
affordability 负担能力 Y5F]:gs@  
African Development Bank [AfDB] 非洲开发银行 otk}y8  
after-acquired property 事后取得的财产 U#3J0+!  
after-hours dealing 市后交易 sP ls zC[  
after-tax profit 税后盈利；税后利润；税后溢利 +|tC'gCnV  
agency agreement 代理协议 1x[)/@.'f  
agency expenses 代理机构的开支 }[M`uZ  
agency fee 代理费 :UQTEdc{  
Agency Law 《代理法》 RIIitgV_  
agent 代理人；承销人 nxr!`^Mne  
agent of company 公司代理人 ATR!7i\|  
agent's fee 代理人费；经纪费 +wkjS r`e  
aggregate 总计；总数；总体数字 +zy=50,   
aggregate amount 总款额；总额 D}vmwg@3  
aggregate assets and liabilities 总体资产与负债
F$[ U|%*  
aggregate at constant price 按固定价格计算的总体数字 o`Ta("9^  
aggregate demand 总需求 6oBfB8]:d  
aggregate gross position 总持仓量 ?:w1je7  
aggregate limit 总限额 E8-P"`Qba  
aggregate of salaries tax 合计薪俸税 K# Jk
_"W  
aggregate performance 总体表现；总体业绩 F{UP;"8'  
aggregate supply 总体供应 e@IA20  
aggregate surplus 总盈余 3;a<_cE*@  
aggregate total 整体总额 }Q";aU0^  
aggregate value 总值；合计价值 u;`U*@  
aggregated basis 合计基准 /tUy3myJ  
aggregated net chargeable income 合计应课税入息实额 i\dc>C ;  
aggregation 合并计算；合计；总和 7e<c$t#H  
aggregation of incomes of husband and wife 夫妇入息合并计算 \|K;-pL  
aggregation of property 财产的总和 U
f,4  
agio 差价；贴水 c 9jGq  
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》 a<@N-Exr  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G#?Sfn O0  
《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》 +).0cs0k5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *cEob b  
《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》 DZ_lW  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |_yYLYH'   
《香港政府和大韩民国政府关于相互促进和保护投资协定》 O9r>E3-q  
agreement for a settlement 授产协议 L:z?Zt)|  
agreement for assignment 转让协议 rfq;%C  
agreement for sale 售卖协议；买卖协议 D&S26jrZ  
agreement for sale and purchase 买卖协议 # 0Lf<NZ  
agreement for the payment of interest 支付利息协议 ;s52{>&F]  
agreement for the repayment of money 还款协议 _%GGl$
kH  
agreement of reinsurance 再保险协议 /IsS;0K%L  
Agricultural Bank of China 中国农业银行 i@4~.iZ8  
air passenger departure tax 飞机乘客离境税 ?2oHZ%G  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 E<c9#I=  
airport tax 机场税 Pcw6!xH  
alcohol duty 酒精税 LGl2$#x  
alienation 让与；让渡；转让 (<)]sp2  
alimony 生活费；赡养费 AhNq/?Q Q~  
All Ordinaries Index [AOI] 所有普通股指数 xe*aC  
all risks 全险；综合险 Ovj^IjG-`  
All Sales Record for Stock Market 《股票市场成交报告》 4)("v-p  
Allied Capital Resources Limited 新联财务有限公司 m'f,_ \'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 El@(mOu|  
allocation letter 拨款信件 ;v$4$D]L  
allocation of fund 分配款项；预留款项 /FIE:Io  
allocation of profit 利润分配；溢利分配 HB7;0yt`:  
allocation warrant 拨款令 X_7UJ jFw"  
allotment 分配；配股 qs QNjt  
allotment notice 股份配售通知；配股通知 ,%)6jYHRw  
allotment of shares 股份分配 T,VY.ep/  
allowable 可获宽免；免税的 )LyojwY_g  
allowable business loss 可扣除的营业亏损 DS)RX.k_
#  
allowable expenses 可扣税的支出 3Oi nK['  
allowance 免税额；津贴；备抵；准备金 {\(L%\sV@  
allowance for debts 债项的免税额 ?|39u{  
allowance for depreciation by wear and tear 耗损折旧免税额 M{*Lp6h  
allowance for funeral expenses 殡殓费的免税额 |gU(s  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p1|f<SF')  
allowance for repairs and outgoings 修葺及支出方面的免税额 7R\oj
8[  
allowance to debtor 给债务人的津贴 Rb{U+/gq  
alteration of capital 资本更改 GxKqD;;u?=  
alternate trustee 候补受托人 '60 L~`K  
amalgamation 合并 V,G|k!!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QPfc(Z  
ambit of charges 征税范围；收费范围 ?!`=X>5  
amended valuation 经修订的估值 s%W<dDINl  
American Commodities Exchange 美国商品交易所 ,j$Vvz  
American Express Bank Limited 美国运通银行 )'4k|@8|  
American Stock Exchange 美国证券交易所 #/Eb*2C`b  
amortization 摊销 z5r$M  
amount due from banks 存放银行同业的款项 o5Q{/  
amount due from banks abroad 存放海外银行同业的款项 IzpZwx^3''  
amount due from holding companies 控股公司欠款 OdB?_.+$  
amount due from local banks 存放本港银行同业的款项 GO^_=EMR[  
amount due to banks 银行同业的存款 Grk@dZI  
amount due to banks abroad 海外银行同业的存款 G 8V,  
amount due to holding companies 控股公司存款 Bn(W"=1  
amount due to local banks 本港银行同业的存款 Iwc{R8BV  
amount due to outport banks 外埠银行同业的存款 48*Do}l]  
amount for note issue 发行纸币的款额 LH@j8YB5u  
amount of bond 担保契据的款额 Yx>"bv  
amount of consideration 代价款额 aG92ay  
amount of contribution 供款数额 d{E}6)1=  
amount of indebtedness 负债款额 rhb@FE)Mc  
amount of principal of the loan 贷款本金额 $9ky{T?YG  
amount of rates chargeable 应征差饷数额 Y2?.}
ZO
 
amount of share capital 股本额 yd?x=|  
amount of sums assured 承保款额 &w1P\4?G  
amount of variation 变动幅度 =-}[^u1  
amount of vote 拨款数额 fOMvj%T@2  
amount payable 应付款额 zBe8,, e  
amount receivable 应收款额 :=[XW?L%x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iX4Iu3  
analysis 分析  z~>pVs
  
ancillary risk 附属风险 INyk3`FT  
annual account 周年帐目；周年帐目报表；年度决算；年结 )}_a 0bt  
annual accounting date 年结日期 NwZ@#D#[ Y  
annual allowance 每年免税额；年积金；年度津贴；年津 (bh95X  
annual balance 年度余额 6MxKl D7kl  
annual disposable income 每年可动用收入 f`&dQ,;  
annual estimates 周年预算 eR3$i)5  
annual fee 年费 ryFxn|4  
annual general meeting 周年大会 ti<;7Yb  
annual growth rate 年增率；每年增长率 4M^G`WA}t9  
annual long-term supplement 长期个案每年补助金 1 %,a =,v  
annual pensionable emolument 可供计算退休金的年薪 b/Xbs0q  
annual report 年报 Z%n(O(^L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZE/o?4k*c1  
annual return 周年报表；周年申报表；每年报税表格 )u
qA(R>  
Annual Return Rules 《周年报表规则》 F<(i.o(  
annual review of consumer prices 每年消费物价回顾 V@\%)J'g  
annual roll-forward basis 逐年延展方式 r{rQu-|.  
annual salary 年薪 ?2g`8[">  
annual statement 年度报表；年度决算表 B0ndcB-  
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 QQV~?iW{~  
annuitant 年金受益人 al[n,u  
annuity 年金 8 P>#l.#  
annuity contract 年金合约 oI#a_/w  
annuity on human life 人寿年金 0s>/mh;  
antecedent debt 先前的债项 Vb'7>  
ante-dated cheque 倒填日期支票 DHY@akhrK  
anticipated expenditure 预期开支 l}lIi8  
anticipated net profit 预期纯利 w&%~3Cz.  
anticipated revenue 预期收入 '`Wwt.
A  
anti-inflation measure 反通货膨胀措施 aN
,M64F  
anti-inflationary stance 反通货膨胀立场 gB4U*D0[e~  
apparent deficit 表面赤字 +a*^{l}AST  
apparent financial solvency 表面偿债能力 p+Y>F\r&w  
apparent partner 表面合伙人 <dvy"Dx  
application for personal assessment 个人入息课税申请书 bHI<B)=`  
application of fund 资金应用 V,[d66H=N  
application to release as liquidator and to destruct the books of accounts and documents wX*K]VMn  
申请免除清盘人职务及毁灭帐簿与文件 +(+Itmx2&  
appointed actuary 委任精算师 7H|$4;
X^  
appointed auditor 委任核数师；委任审计师 d`(@_czdF  
appointed trustee 委任的受托人 =lu/9 i6  
appointer 委任人 "5,   
apportioned pro rata 按比例分摊 4DOK4{4?5  
apportionment 分配；分摊 |#*'H*W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tu5*Qp\  
apportionment formula 分摊方程式 H~E(JLcU  
apportionment of estate duty 遗产税的分摊 1Zi,b
 
appraisal 估价；评估 r]0 lo-  
appreciable growth 可观增长 5A4&+rdU  
appreciable impact 显着影响 ~D|5u\D-  
appreciable increase 可观增长 7k(Kq5w.  
appreciation 增值；升值 t&(PN%icD  
appreciation against other currencies 相对其他货币升值 eBJUv]o %  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A.5i"Ci[ie  
appreciation tax 增值税 ;-Jb1"5  
appropriation 拨款；拨用；拨付 ?]4>rl}  
appropriation account 拨款帐目 "XT"|KF|D  
Appropriation Bill 拨款法案 @GvztVYo  
appropriation-in-aid system 补助拨款办法 >B>CB3U  
approved assets 核准资产 2 6>ZW4Z  
approved basket stock 认可一篮子证券 YQS5P#  
approved budget 核准预算 =Z+nX0qF  
approved charitable donation 认可慈善捐款 RAp=s

  
approved charitable institution 认可慈善机构 ?Q72;/$  
approved currency 核准货币；认可货币 i:l<C  
approved estimates 核准预算 R9!Uo  
approved estimates of expenditure 核准开支预算 TET`b7G  
approved overseas insurer 核准海外保险人 0JD~M\-!^a  
approved overseas trust company 核准海外信托公司 bUY>st'  
approved pooled investment fund 核准汇集投资基金 `w.AQ?p@  
approved provident fund scheme 认可公积金计划 SKW%X8  
approved provision 核准拨款 -D^}S"'  
approved redeemable share 核准可赎回股份 Kb^>-[Yx  
approved regional stock 认可地区性证券 8O"U 0  
approved retirement scheme 认可退休金计划 J=dJsk  
approved subordinated loan 核准附属贷款 VG>vn`x>a  
arbitrage 套戥；套汇；套利 oQL59XOT4  
arbitrageur 套戥者；套汇者 8+Td-\IMk  
arbitrary amount 临时款项 {vE
(l'  
arrangement 措施；安排；协定 4);)@&0Md~  
arrears 欠款 B7Tk4q\;Q  
arrears of pay 欠付薪酬 . ]8E7  
arrears of revenue 逾期未收税款；逾期未收的帐项 Nlj^Dm  
articles of association 组织章程；组织细则；组织章程细则 qSejLh6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /N-_FMl?  
ascertainment of profit 确定利润 ,Hgc-7g@Y  
"Asia Clear" “亚洲结算系统” $ F S_E
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 )=DGdIEt  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Z,X'-7YkU  
Asian Development Fund [ADF] 亚洲发展基金 -`Y:~q1
 
Asian dollar bond 亚洲美元债券 w%zRHf8C  
Asian dollar market 亚洲美元市场 O MX-_\")  
Asian dollar rate 亚洲美元利率 nL?oTze*p  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 H-p
;6C<  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 K)_WL]RJ.4  
asked price 沽盘；喊价；索价；卖方报价 9V.u-^o&  
assessable income 应评税入息 \`w4|T  
assessable loss 应评税亏损 u(!&:A9JFd  
assessable profit 应评税利润 oW;6h.  
assessable value 应评税值 @WKzX41'  
assessed profit 估定利润 99EXo+g  
assessed value 经评估价值 [0UGuj
  
assessment 评税；评定；估价；评税单 eVl'\aUd  
assessment number 评税编号；估价编号 J4YBqp  
assessment of additional tax 补加税评税 :ZDMNhUl &  
assessment of performance 业绩评估；实绩评价 178Mb\8  
Assessor 评税主任 9RwawTM  
asset price bubbles 资产价格泡沫 !SKV!xH9  
asset-backed securities 具资产保证的证券 ;;)`c/$  
assets accretion 资产增值 DSxUdEK6  
assets and liabilities 资产与负债 .6~`Ubr}E  
assets betterment statement 资产递增表；资产改进表 **>/}.%?K  
assets lending 实物放款；有抵押贷款 /xJqJ_70X  
assets of the company passing on the death 死者去世时转移的公司资产  LZ~"VV^  
assets pledged as security for liabilities 用作负债抵押的资产 $M:3XAN  
assets portfolio 资产投资组合 {w <+_++  
assets price 资产价格 7zTqNnPnf  
assets quality 资产质素 p*l$Wj  
assets realization 资产变现 F6hmku>\1  
assets refinancing arrangement 资产再集资安排 {5|(
"0[F  
assets securitization 资产证券化 |([R'Orm  
assets situated outside Hong Kong 在香港以外地方的资产 /1`cRyS  
assets stripping 削减资产；拆卖资产 }!TL2er_  
assets value 资产值 Bg8#qv  
assignee 承让人 z5]bia,  
assignment 转让；转让书；转让契 $Q+s/4\  
assignment of interest 权益转让 wLV~F[:  
assignment of letters patent and trade mark 专利证书及商标转让 ~l~Tk6EM  
assignment of property 物业转让；物业转让书 fj,m  
assignment right 转让权 KL'zXkS  
assignor 转让人 <:|3rfm#  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 tU/k-W3X
 
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >ulY7~wUv  
associate member 附属会员 ~np,_yI  
associated body corporate 相联法人团体 nNmsr=y5  
associated company 相联公司；联属公司 G9g6.8*&  
associated corporation 相联法团 },[;O^Do^{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] S|B$c E  
公认会计师公会〔英国〕 De_CF8  
Association of Futures Exchange Brokers 香港期货经纪协会 rx:z#"?I  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 l\$+7|W  
association of underwriters 承保人组织 nIfCF,
6,  
assumption of control 接管 9PUes3"v  
assurance 担保；保险；转易；转易书 :!zC"d
9@  
assurance of interest 权益的转易 V,ZY
*f0  
at 19XX price 按一九ＸＸ年价格计算 m?[5J)eR  
at a discount 按赔价计算；按贴水价格计算；打折扣 H0"=Vs,n  
at a premium 按溢价计算；按升水价格计算 "gW7<ilw   
at call 通知付款；按通知  8%RI7Mg  
at constant market price 按固定市价计算 D,ly#Nn  
at constant price 按固定价格计算 OVk~N)  
at cost 按成本计算 ->lu#;A5  
at current market price 按当时市价计算；按现时市价计算 H g5++.Bp  
at current price 按当时价格计算；按现时价格计算 e1q"AOV6  
at factor cost 按要素成本计算；按生产要素成本计算 R\s!*)  
at money-of-the-day price 按付款当日价格计算 |vFj*XU  
at or better 按指定或较佳价位〔买卖指令〕 `3q;~ 9  
at par 按面值计算；平价 G&f7+e  
at sight 见票即付 $(q
>mg:H  
at the close 按收市盘 y0ckm6^  
at the opening 按开市盘 P|jF6?C  
attestation 见证；见证条款 =GR'V  
at-the-money option 平价期权 o{-<L  
attorney 受权人；受托代表人 ;2giZ\  
attornment 新拥有人承认书 f*xpE`&  
attributable profit 可归属利润 <JI& {1  
attributable share value 可归属股份价值 1MA@JA:T  
Auckland Stock Exchange 奥克兰证券交易所 G.U5)4_^  
auction 拍卖 Rn+4DcR  
auctioneer 拍卖商 1QJBb \  
audit 审计；核数 7k=fZ$+O  
Audit Commission 审计署 !#?kWAU  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] J0220 _  
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〕 z"F*\xa  
audit review 帐目审查 =fyyqb4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 K\Eo z]?  
audited account 审计帐目；经审计的帐目 <Mf*l)%*  
audited annual account 经审计的周年帐目 b*,
3< 9  
audited balance sheet 经审计的资产负债表 ZYtiMBJ  
auditor 核数师；核数主任；审计师 uL?vG6% ^1  
auditor's certificate 核数师证明书；审计师证明书 u2sR.%2U<  
auditor's report 核数师报告；审计师报告 rU#li0 >  
Aussie bond 澳元债券 t"s5\;IJ  
austerity budget 紧缩预算 UU@fkk  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8}BBOD  
Australia All Ordinaries Index 澳洲所有普通股票指数 `Xo4q3  
Australian Dollar [AUD] 澳元 XY+y}D %  
Australian Options Market 澳大利亚期权市场 X,v4d~>]  
Australian Securities Commission 澳洲证券事务监察委员会 RB3 zHk%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 yi!`V.  
Australian Stock Exchange 澳大利亚证券交易所 keqcV23k  
Austrian Schilling [ATS] 奥地利先令 p/]s)uYp$  
authentication 认证；鉴证 %"Db?  
authority to purchase 委托购买证；委购书 2'{}<9  
authorization 认可；核准；授权；授权书 </E>tMW  
authorization by direction 指示授权 ^abD!8  
authorization by instruction 指令授权 Yr&Ka:  
authorization by warrant 令状授权 @C.GKeM*  
authorization of unit trust 单位信托的认可 Nw]
("
.  
authorized agent 指定代理人 aU<s<2O)  
authorized capital 法定资本 &$ p[  
authorized clerk 出市员 w+f=RHX"{  
authorized dealer 认可交易商 O]nT>;PXX  
authorized financial institution 认可财务机构 RIhOR8)  
authorized fund 认可基金 Q;26V4  
authorized fund house 获授权的基金公司；认可基金公司 E`@43Nz  
authorized institution 认可机构 F,v7ifo#f  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 OV5e#AOy)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ESDB[ O+`x  
authorized insurer 获授权保险人；获认可承保人 :):zNn_>`  
authorized investment 特准投资项目 VO`"<  
authorized person 获授权人 bsO@2NP'  
authorized representative 获授权代表 L0&S0HG   
authorized share capital 法定股本 ^,7=X8Su  
automated quotation system 自动报价系统 *_)E6Y?9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] d
\Jji 6W  
自动交易系统〔香港期货交易所有限公司〕 lfS;?~W0k  
automatic adjustment mechanism 自动调整机制 !dv-8C$U  
automatic adjustment system 自动调整系统 +{rJ[J/g  
Automatic Clearing House 自动票据交换所 *W^=XbG  
automatic exchange rates accumulation system 自动化汇率累集系统 8B@JFpg^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #/WAzYt{  
automatic teller machine [ATM] 自动柜员机 A8dI:E+$  
autopay 自动转帐 _bI+QC#   
available assets 可用资产 &`@M8-m#F  
available fiscal reserve 现存财政储备 /4C`k=>  
available profit 可用利润 Bxv8RB  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 H~m]nV,r  
average 平均；平均数；海损 #AncOo  
average basic salary 平均基本薪金 zrx
JN  
average consumer expenditure 平均消费开支；一般消费开支 *]{=8zc2  
average cost 平均成本 Fp:3#Bh  
average cost of land production 增辟土地平均成本 ]P*!'iYN(  
average daily turnover 平均每日成交额 aIu2>  
average daily wage rate 平均每日工资率 my,x9UPs  
average expenditure pattern 平均开支模式 j-* TXog  
average growth rate 平均增长率 c$#GM57V  
average net fixed assets 固定资产平均净值 P^(.tr3t  
average of relatives 相对价格平均数 &|=?acv  
average price 平均价格 4 =Fg!Eu<  
average propensity to consume 平均消费倾向；一般消费倾向 H7jTQW0rp5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 j)6G7T|  
average rate 平均率 WEVl9]b'e+  
average revenue 平均收入；平均收益 ^K*-G@B  
average stock 平均库存；平均存货 _$(GRNRYK  
average yearly rent 平均年租 ylkqhs&  
avoidance of double taxation 避免双重课税 d;g-3Pf  
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 yjeL9:jH[  
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