一些有用的会计术语(也不知道发的地方对不对)A

A: D!mhR?t  
A share Ａ股；甲类股份 THua?,oyW  
abatement of tax 减税；减扣免税额 MW$9,[  
ABN AMRO Bank N.V. 荷兰银行 )@Zel.XD  
above-the-line expenditure 线上项目支出；经常预算支出 "7<4NV@yQ  
above-the-line receipt 线上项目收入；经常预算收入 X&lkA (  
ABSA Asia Limited 南非联合亚洲有限公司 ,!Hl@(  
absolute change 绝对数值变更 #SqOJX~Q  
absolute expenditure 实际开支 9xKFX|*$  
absolute guideline figure 绝对准则数字 f(_qcgXp  
absolute interest 绝对权益 1Xs!ew)>  
absolute order of discharge 绝对破产解除令 U50X`J  
absolute profit margin 绝对利润幅度 df:,5@CJ8  
absolute value 实值；绝对值 FFQF0.@EBi  
absolutely vested interest 绝对既得权益
?B}>
[
 
absorbed cost 已吸收成本；已分摊成本 u51/B:+  
absorption 吸收；分摊；合并 hNoN=J  
absorption rate 吸收率；摊配率；分摊率 Ka{IueSs  
ACB Finance Limited 亚洲商业财务有限公司 R#ZDB]2  
acceptable form of reciprocity 合理的互惠条件 u3ZG;ykM  
acceptable rate 适当利率；适当汇率 Sph+kiy|  
acceptance agreement 承兑协议 PLY7qMw  
acceptance for honour 参加承兑 S77Gc:[;8  
acceptor 承兑人；接受人；受票人 E+2y-B)E  
acceptor for honour 参加承兑人 Z~nl{P#  
accident insurance 意外保险 };+s0:H  
Accident Insurance Association of Hong Kong 香港意外保险公会 zyR pHM$E  
accident insurance scheme 意外保险计划 *@ o3{0[Z  
accident year basis 意外年度基准 X%-4x  
accommodation 通融；贷款 wd]Yjr#%Ii  
accommodation bill 通融票据；空头票据 soohyK8  
accommodation party 汇票代发人 @fK`l@K  
account balance 帐户余额；帐户结余 k@Tt,.];  
account book 帐簿 cnc$^[c  
account collected in advance 预收款项 H{XW?O^@  
account current book 往来帐簿 <h}?0NA4  
account of after-acquired property 事后取得的财产报告 Ww p^dx`!  
account of defaulter 拖欠帐目 TB[vpTC9)  
account payable 应付帐款 E7<:>Uh  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 a@a1/3  
account receivable 应收帐款 Z kS*CG   
account receivable report 应收帐款报表 Kq?7#,_  
account statement 结单；帐单；会计财务报表 4J_%quxO  
account title 帐户名称；会计科目 Rk=B;  
accountant's report 会计师报告
q38; w~H  
Accountant's Report Rules 会计师报告规则 )6j:Mbz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +?<jSmGW  
Accounting Arrangements 《会计安排》 g\.N>P@Bu  
accounting basis 会计基础 v\ox:C  
accounting by Official Receiver 破产管理署署长呈交的帐目 X"0Q)  
Accounting Circular 《会计通告》 f/B--jq  
accounting class 会计类别 9j"\Lr*o"  
accounting date 记帐日期；会计结算日期 Z~|J"2.  
accounting for money 款项核算 QEgv,J{  
Accounting Officer 会计主任 9N29dp>g{{  
accounting period 会计报告期；会计期 8j$q%g  
accounting policy 会计政策；会计方针 6vA5L_  
accounting practice 会计惯例 yR!>80$j  
accounting principle 会计准则 ; M(}fV]  
accounting record 会计记录 [Ok8l='  
accounting report 会计报告 'KL(A-}!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \\qg2yI  
Accounting Society of China 中国会计学会 ?*@h]4+k'  
accounting statement 会计报表 dF,FH-  
accounting system 会计制度；会计系统 5^dw!^d  
accounting transaction 会计事项；帐务交易 `R> O5Rv  
accounting treatment 会计处理 t5k&xV=~ #  
accounting year 会计年度 )yP>}ME  
accretion 增值；添加 o7+/v70D  
accrual 应计项目；应累算数目 _~kcr5  
accrual basis 应计制；权责发生制 i/~J0qQ  
accrual basis accounting 应计制会计；权责发生制会计 O>GP>U?]  
accrue 应累算；应计 Rv-o__C!  
accrued benefit 应累算利益 39j d}]e  
accrued charges 应计费用 #r:`bQ0;  
accrued cumulative preference share dividend 应累算的累积优先股股息 rA`\we)  
accrued expenses 应累算费用 $ZU(bEUOG  
accrued interest payable 应付利息；应计未付利息 H1[aNwLr  
accrued interest receivable 应收利息；应计未收利息 zi ,Rk.  
accrued right 累算权益 JdHc'WtS!|  
accruing profit 应累算的利润 B`F82_O  
accumulated fiscal reserve 累积财政储备 !D3}5A1,  
accumulated profit 累积利润；滚存溢利 D:(f"  
accumulated reserve 累积储备 >DRs(~|V#  
accumulation of surplus income 累积收益盈余 vFOv IVp  
acquired assets 既得资产 XbC8t &Q],  
acquisition 收购；购置；取得 &J b.OCf  
acquisition cost 购置成本 
7N"Bbl  
acquisition expenses 购置费用 ["}A#cO652  
acquisition of 100% interest 收购全部股权 IT(c'}  
acquisition of control 取得控制权 M\&~Dmd  
acquisition of fixed assets 购置固定资产 UjaC( c  
acquisition of shell “买壳”  ~^S-  
acquisition price 收购价 |DW'RopM  
act of God 天灾 ]SL&x:/-  
acting partner 执事合伙人 76b7-Nj"  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1Tq$E[  
active partner 积极参与的合伙人 &EPEpN R  
active trading 交投活跃 v~\45eEA  
actual circulation 实际流通 ([Aq  
actual cost 实际成本 IJ8DN@w9  
actual expenditure 实际开支；实际支出 :RsPGj6  
actual income 实际入息；实际收入；实际收益 cPcV[6)5K9  
actual market 现货市场 C=IH
#E=  
actual price 现货价；实际价格 ?C:fP`j:  
actual profit 实际利润 kA
4ei  
actual quotation 实盘；实际价位；实际报价 ~@D%qbN  
actual year basis 按实际年度计算 6bcrPf}  
actuals 实货 <.b$ gX  
actuarial investigation 精算调查 |S{P`)z%f  
actuarial principle 精算原则 lF(!(>YZ  
actuarial report 精算师报告 /wE_eK.  
Actuarial Society of Hong Kong 香港精算学会 ugB{2oqi  
actuarial valuation 精算师估值 i=N\[&
 
actuary 精算师 Wu( 8G  
ad referendum agreement 暂定协议；有待覆核的协定 `tG_O  
ad valorem duty 从价税；按值征税 s vb4uvY  
ad valorem duty system 从价税制 Rda1X~-g  
ad valorem fee 从价费 e<4z)  
ad valorem tariff 从价关税 ?+5{HFx  
additional allowance 额外免税额 I_G>W3  
additional amount for unexpired risk 未过期风险的额外款额 iyYY)roB  
additional assessable profit 补加应评税利润 h50StZ8Yr  
additional assessment 补加评税 nZCpT |M5  
additional commitment 额外承担 `M ygDG+u  
additional commitment vote 额外承担拨款 &8_;:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zD^f%p ["#  
additional dependent parent allowance 供养父母额外免税额 nq f<NH3i  
additional provision 额外拨款 k8e"5 he  
additional stamp duty 附加印花税 IWqxT?*  
additional tax 补加税罚款；补加税款 0:'jU  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >iH).:j  
adjudged bankrupt 被裁定破产 zm+4Rl(  
adjudicated bankrupt 裁定破产人 ]B3FTqR{i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vvAk<[  
adjudication of bankruptcy 裁定破产；宣告破产 NP`s[  
adjudication of insolvency 裁定无力偿还债务 15o.j!S  
adjusted actual 经调整的实数；调整后的实数 _c8.muQ<  
adjusted current assets 经调整的流动资产；调整后的流动资产 82za4u$q#  
adjusted figure 经调整的数字；调整后的数额 3:joSQa  
adjusted liabilities 经调整的负债；调整后的负债 M/a/H=J  
adjusted loss 经调整的亏损；调整后的亏损 C;q}3c*L  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 _(`X .D  
adjusted profit 经调整的利润；调整后的利润 mN{ajf)@  
adjusted surplus 经调整的盈余额；调整后的盈余额 B"m:<@ "  
adjusted value 经调整的价值；调整后的价值 K
xc$wN<  
adjustment 调整；修订；理算〔保险〕 O2]r]9sh*  
adjustment centre 调剂中心 =6<w'>  
adjustment lag 调整过程的时间差距；调整时差 ;b?+:L
  
adjustment mechanism 调整机制 1qj%a%R  
adjustment of loss 亏损调整 >zg8xA1zL  
adjustment process 调整过程；调整程序 3B".Gsm)X  
adjustment range 调整幅度 (4ci=*3=  
administered exchange rate 受管制汇率 J(0=~Z[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 a^c,=X3  
administration expenses 行政费用 N~5WA3xd  
administration fee 手续费；行政费 HwW[M[qA  
administration in bankruptcy 破产管理 u45h{i-e  
administration order 遗产管理令 o|qeh<2=x  
administrator 管理人；遗产管理人 U.Chf9a-  
administrator of the estate 遗产管理人 *OOa)P{^D  
admission of debt 债项承认书 .8qzU47E  
admission of proof 接纳债权证明 EO/cW<uV'  
advance 放贷款项；垫付款项；预支款项；预付款项 (U'7Fc  
advance account 暂支帐目；预付款帐户 z]l-?>Zbg  
advance compensation 预付补偿金 1gShV ]2  
advance from shareholder 股东垫款 o\ow{gh9  
advance pending reimbursement 预支以待日后付还 y'!p>/%v  
advanced economy 先进经济体系 Ot$cmBhw!  
advancement 预付；预付财产 r(1pvcWY-  
advances warrant 垫款令 e0N=2i?I#z  
advancing 贷出 #4_O;]{'  
adverse balance 逆差 vg:J#M:  
adverse exchange 逆汇 K;y\[2;}e,  
advertisement addressed to shareholders 在报章刊登的致股东通告 b6!Q!:GO&  
advice for collection 托收通知书 J4Z<Yt/  
advice of drawing 提款通知书；汇票通知书 k[ffs}  
advice of payment 付款通知 :qCm71*  
Advisory Committee [Securities and Futures Commission] (2S!
$w%  
谘询委员会〔证券及期货事务监察委员会〕 Gj7QGIKx  
Advisory Committee on Diversification 经济多元化谘询委员会 =*:[(Py1  
affidavit 誓章；遗产申报誓章 W|
H4i;u  
affidavit of no receipt 述明无收款的誓章 ay:\P.`5)  
affiliate 联号；联营公司；附属公司 9SH<d)^  
affiliated company 附属公司；联号；联营公司 Gp
^ owr  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;h-G3>Il  
affordability 负担能力 DtF![0w/  
African Development Bank [AfDB] 非洲开发银行 m{lRFKx>s  
after-acquired property 事后取得的财产 h"BhTx7E}  
after-hours dealing 市后交易 {7TJgS  
after-tax profit 税后盈利；税后利润；税后溢利 >b4YbLkI#  
agency agreement 代理协议 =>:% n  
agency expenses 代理机构的开支 [2
QY  
agency fee 代理费 N}+B:l]Qy  
Agency Law 《代理法》 K*Nb_|~  
agent 代理人；承销人 >|_gT%]5  
agent of company 公司代理人 v;bM.
OL  
agent's fee 代理人费；经纪费 -Ty<9(~S  
aggregate 总计；总数；总体数字 qN1e{T8u  
aggregate amount 总款额；总额 \9>g;qPg}  
aggregate assets and liabilities 总体资产与负债 _yxe2[TD  
aggregate at constant price 按固定价格计算的总体数字 f`u5\!}=!  
aggregate demand 总需求 XgiI6-B
~  
aggregate gross position 总持仓量 ^;)SFmjg%  
aggregate limit 总限额 ]m/@wW9  
aggregate of salaries tax 合计薪俸税 "lU]tIpCu  
aggregate performance 总体表现；总体业绩 KF:]4`$  
aggregate supply 总体供应 lk*0c{_L  
aggregate surplus 总盈余 iC\rhHKQ  
aggregate total 整体总额 kKxL04  
aggregate value 总值；合计价值 %|`:5s-T%  
aggregated basis 合计基准 $dx1[V+_  
aggregated net chargeable income 合计应课税入息实额 6zp@#vYI  
aggregation 合并计算；合计；总和 6"7:44O;G  
aggregation of incomes of husband and wife 夫妇入息合并计算 (!_X:+0_  
aggregation of property 财产的总和 r>@ B+Xi  
agio 差价；贴水 P,$[|)[E  
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》 Bt*&L[&57  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment uFrJ:l+  
《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》 A{i][1N  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment U9@t?j_#X{  
《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》 Lem\UD$D`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (:&&;]sI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 X|-v0 f  
agreement for a settlement 授产协议 (5Z8zNH`3  
agreement for assignment 转让协议 8g# c%eZ  
agreement for sale 售卖协议；买卖协议 c6?c>*z  
agreement for sale and purchase 买卖协议 F;d%@E_Bc  
agreement for the payment of interest 支付利息协议 .`p<hA)%[C  
agreement for the repayment of money 还款协议 CzzUi]*Ac{  
agreement of reinsurance 再保险协议 w| -0@  
Agricultural Bank of China 中国农业银行 lnS\5J  
air passenger departure tax 飞机乘客离境税 Eo7 _v  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 oN&rq6eN  
airport tax 机场税 D% v:PYf  
alcohol duty 酒精税 FhY{;-W(T  
alienation 让与；让渡；转让 ]Efh(Gb]  
alimony 生活费；赡养费 +?"HTDBE||  
All Ordinaries Index [AOI] 所有普通股指数 #|{BGVp  
all risks 全险；综合险 i_[ HcgT-  
All Sales Record for Stock Market 《股票市场成交报告》 Q8;x9o@p  
Allied Capital Resources Limited 新联财务有限公司 d5w_[=9U  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 DqurHQ z)m  
allocation letter 拨款信件 Ad}-I%Ie  
allocation of fund 分配款项；预留款项 .^[fG59  
allocation of profit 利润分配；溢利分配 Jo7fxWO_g  
allocation warrant 拨款令 DU/9/ I?~  
allotment 分配；配股 2_oK5*j  
allotment notice 股份配售通知；配股通知 Zzw}sZ?8  
allotment of shares 股份分配 t5ny"k!  
allowable 可获宽免；免税的 lQp89*b?=U  
allowable business loss 可扣除的营业亏损 AND7j
En  
allowable expenses 可扣税的支出 R\9>2*w  
allowance 免税额；津贴；备抵；准备金 dT0^-XSY  
allowance for debts 债项的免税额 vWqyZ-p,q  
allowance for depreciation by wear and tear 耗损折旧免税额 r!=]Q}`F  
allowance for funeral expenses 殡殓费的免税额 ;1{iF2jZ:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1V*8,YiC<  
allowance for repairs and outgoings 修葺及支出方面的免税额 hb 
/8Q  
allowance to debtor 给债务人的津贴 VL_)]LR*)  
alteration of capital 资本更改 4f{[*6 GX  
alternate trustee 候补受托人 k8InbX[  
amalgamation 合并 2|0Je^$|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;H7EB`  
ambit of charges 征税范围；收费范围 Ht`<XbQ>  
amended valuation 经修订的估值 M(;y~|e  
American Commodities Exchange 美国商品交易所 ['51FulDR  
American Express Bank Limited 美国运通银行 $?]@_=  
American Stock Exchange 美国证券交易所 F9m2C'U  
amortization 摊销 Ur_S [I  
amount due from banks 存放银行同业的款项 jsk:fh0~M  
amount due from banks abroad 存放海外银行同业的款项 ]6a/0rg:t  
amount due from holding companies 控股公司欠款 ^G|w8t+^  
amount due from local banks 存放本港银行同业的款项 O_r^oH  
amount due to banks 银行同业的存款 m+D2hK*  
amount due to banks abroad 海外银行同业的存款 !7:EE,W~  
amount due to holding companies 控股公司存款 ]iz_w`I\  
amount due to local banks 本港银行同业的存款 q=P f^Xp  
amount due to outport banks 外埠银行同业的存款 652uZ};e  
amount for note issue 发行纸币的款额 [5]R?bQ0q{  
amount of bond 担保契据的款额 4&FNU)tt  
amount of consideration 代价款额 07$/]eO%C  
amount of contribution 供款数额 |QnUK5D$  
amount of indebtedness 负债款额 Qv&T E3  
amount of principal of the loan 贷款本金额 ax-=n(   
amount of rates chargeable 应征差饷数额 ^;V}l?J_s  
amount of share capital 股本额 QE7+rBa  
amount of sums assured 承保款额 0=N4O!X9
 
amount of variation 变动幅度 SjZd0H0  
amount of vote 拨款数额 3gxf~$)?  
amount payable 应付款额 7j@^+rkr3f  
amount receivable 应收款额 LFEp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /`7 IK  
analysis 分析 YYTO,4  
ancillary risk 附属风险 &GXtdO>;Zv  
annual account 周年帐目；周年帐目报表；年度决算；年结 XoDJzrL#  
annual accounting date 年结日期 L/qZ ;{  
annual allowance 每年免税额；年积金；年度津贴；年津 tpv?`(DDU  
annual balance 年度余额 $?H]S]#|}.  
annual disposable income 每年可动用收入 M?E9N{t8)a  
annual estimates 周年预算 _Ct}%-,4  
annual fee 年费 H"Q(2I  
annual general meeting 周年大会 ggrI>vaw  
annual growth rate 年增率；每年增长率 jG+
T.  
annual long-term supplement 长期个案每年补助金 R19'|TJ  
annual pensionable emolument 可供计算退休金的年薪 3M}AxEu  
annual report 年报 '4J&Gpx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B*9  
annual return 周年报表；周年申报表；每年报税表格 m
Bw2  
Annual Return Rules 《周年报表规则》 umJay
/>  
annual review of consumer prices 每年消费物价回顾 M.o?CX'  
annual roll-forward basis 逐年延展方式 rER~P\-  
annual salary 年薪 f2uZK!:m  
annual statement 年度报表；年度决算表 k TFz_*6.  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 B"~U<6s0  
annuitant 年金受益人 am]3 "V>  
annuity 年金 Hm.X}HO0L  
annuity contract 年金合约 R!sNg   
annuity on human life 人寿年金 II.<SC  
antecedent debt 先前的债项 bq:wEMM4s  
ante-dated cheque 倒填日期支票 &(lMm)  
anticipated expenditure 预期开支 cNdu.c[@  
anticipated net profit 预期纯利 }=Hf?';m  
anticipated revenue 预期收入 IetCMp  
anti-inflation measure 反通货膨胀措施 @; W<dJ<X  
anti-inflationary stance 反通货膨胀立场 ceqFQ  
apparent deficit 表面赤字 E2>im>
p  
apparent financial solvency 表面偿债能力 t@X M /=d  
apparent partner 表面合伙人 3wV86tH%  
application for personal assessment 个人入息课税申请书 TAXd,z N  
application of fund 资金应用 F?!FD>L{`  
application to release as liquidator and to destruct the books of accounts and documents `ffj8U  
申请免除清盘人职务及毁灭帐簿与文件 Z$Z`@&U=  
appointed actuary 委任精算师 2}D,df'W4  
appointed auditor 委任核数师；委任审计师 j1'\R+4U  
appointed trustee 委任的受托人 CoKiQUW  
appointer 委任人 gBMta+<fE~  
apportioned pro rata 按比例分摊 cL6 6gOEL  
apportionment 分配；分摊 wG_4$kyj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Sq?,C&LsA  
apportionment formula 分摊方程式 EJO.'vQ  
apportionment of estate duty 遗产税的分摊 %rFP#L  
appraisal 估价；评估 }%_qx|(P|t  
appreciable growth 可观增长 .8-PB*vb  
appreciable impact 显着影响 %(fL?  
appreciable increase 可观增长 |d5ggf.w  
appreciation 增值；升值 C,[L/!  
appreciation against other currencies 相对其他货币升值 {PL,VY)Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &q.)2o#Q.  
appreciation tax 增值税 rZ pbu>S  
appropriation 拨款；拨用；拨付  }K?F7cD  
appropriation account 拨款帐目 QT_Srw@  
Appropriation Bill 拨款法案 5@K\c6  
appropriation-in-aid system 补助拨款办法 bC6X?m=  
approved assets 核准资产 c qv.dC  
approved basket stock 认可一篮子证券 P;jlHZ9?O  
approved budget 核准预算 5Qb;2!  
approved charitable donation 认可慈善捐款 %?@x]B9Y8E  
approved charitable institution 认可慈善机构 6s'[{Ov  
approved currency 核准货币；认可货币 VZ;@S3TS  
approved estimates 核准预算 O)l%OOv   
approved estimates of expenditure 核准开支预算 4>l0V<  
approved overseas insurer 核准海外保险人 &/HoSj>HS  
approved overseas trust company 核准海外信托公司 ;D:=XA%  
approved pooled investment fund 核准汇集投资基金  KvGbDG  
approved provident fund scheme 认可公积金计划 %@>YNPD`E  
approved provision 核准拨款 61
G|?Aax  
approved redeemable share 核准可赎回股份 -P2 @mx%  
approved regional stock 认可地区性证券 {d8^@UL  
approved retirement scheme 认可退休金计划 NOV.Bs{ yL  
approved subordinated loan 核准附属贷款 EVWA\RO'\  
arbitrage 套戥；套汇；套利 ?b
5H 2W  
arbitrageur 套戥者；套汇者 g/x_m.  
arbitrary amount 临时款项  2mQOj$Lv  
arrangement 措施；安排；协定 FZeP<Ban  
arrears 欠款 6F,/w:  
arrears of pay 欠付薪酬 ;jF%bE3  
arrears of revenue 逾期未收税款；逾期未收的帐项 iL+y(]  
articles of association 组织章程；组织细则；组织章程细则 ]XY0c6 <  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P7'M],!9w  
ascertainment of profit 确定利润 g083J}08  
"Asia Clear" “亚洲结算系统” ^[0"vtb  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 "8FSA`>=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y`({ .L  
Asian Development Fund [ADF] 亚洲发展基金 f KHse$?_  
Asian dollar bond 亚洲美元债券 M'YJ"  
Asian dollar market 亚洲美元市场 I`3d;l;d  
Asian dollar rate 亚洲美元利率 _n7%df  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 h:
_NA  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {QMN=O&n  
asked price 沽盘；喊价；索价；卖方报价 )t5;d  
assessable income 应评税入息 >n(F4C-pl  
assessable loss 应评税亏损 ,|A{!j`  
assessable profit 应评税利润 3XnE y +  
assessable value 应评税值 rJX\6{V!_  
assessed profit 估定利润 %Or2iuO%-,  
assessed value 经评估价值 2g0K76=Co:  
assessment 评税；评定；估价；评税单 DDWp4`CS|  
assessment number 评税编号；估价编号 f*v1J<1#  
assessment of additional tax 补加税评税 v
ABXXB  
assessment of performance 业绩评估；实绩评价 $ND90my  
Assessor 评税主任 M= atls  
asset price bubbles 资产价格泡沫 sx:Hv1d  
asset-backed securities 具资产保证的证券 |J\,F.{'  
assets accretion 资产增值 w?*jdwh,'  
assets and liabilities 资产与负债 i]dz}=j'  
assets betterment statement 资产递增表；资产改进表 X'jr|s^s  
assets lending 实物放款；有抵押贷款 *l:&f_ngV  
assets of the company passing on the death 死者去世时转移的公司资产 \x(.d.l/  
assets pledged as security for liabilities 用作负债抵押的资产 !M,h79NM  
assets portfolio 资产投资组合 RNvQ  
assets price 资产价格 {79qtq%W{  
assets quality 资产质素  J+lGh9G  
assets realization 资产变现 =E!x~S;N  
assets refinancing arrangement 资产再集资安排 Nkx0CG*  
assets securitization 资产证券化 lYP~3wp99  
assets situated outside Hong Kong 在香港以外地方的资产 6W$rY] h!  
assets stripping 削减资产；拆卖资产 VE*j*U j  
assets value 资产值 <$Ztik1  
assignee 承让人 4j{oaey  
assignment 转让；转让书；转让契 ZJ9x6|q  
assignment of interest 权益转让 oE6|Zw  
assignment of letters patent and trade mark 专利证书及商标转让 VjY<\WqbS  
assignment of property 物业转让；物业转让书 $e*B:}x}  
assignment right 转让权 5y040 N-  
assignor 转让人 l1|~
 
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ;$z7[+M  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 LJj=]_  
associate member 附属会员 Vha'e3o!  
associated body corporate 相联法人团体 KxX[S.C  
associated company 相联公司；联属公司 'g~@"9'oe  
associated corporation 相联法团 bs BZE  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >(OYK}ZN  
公认会计师公会〔英国〕 Ch7Egzl7?  
Association of Futures Exchange Brokers 香港期货经纪协会 vlu$!4I  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,z G(u 1  
association of underwriters 承保人组织 SHwRX? B|  
assumption of control 接管 L{<7.?{Y  
assurance 担保；保险；转易；转易书 E23w *']  
assurance of interest 权益的转易 NocFvF7\  
at 19XX price 按一九ＸＸ年价格计算 yhwy>12,K  
at a discount 按赔价计算；按贴水价格计算；打折扣 |AC6sfA+  
at a premium 按溢价计算；按升水价格计算
06jMj26!  
at call 通知付款；按通知 ~{P:sjsU  
at constant market price 按固定市价计算 I-bF{  
at constant price 按固定价格计算 !LiQ 1`V{  
at cost 按成本计算 rH.gF43O:  
at current market price 按当时市价计算；按现时市价计算 r6MB"4xd  
at current price 按当时价格计算；按现时价格计算 @mNJ=mEV  
at factor cost 按要素成本计算；按生产要素成本计算 Dkw*Je#6PX  
at money-of-the-day price 按付款当日价格计算 T/NjNEd#  
at or better 按指定或较佳价位〔买卖指令〕 2uL9.q  
at par 按面值计算；平价 ssA7Dx:  
at sight 见票即付 {_(+>v"eJ  
at the close 按收市盘 ;_N"Fdl  
at the opening 按开市盘 hlC%HA  
attestation 见证；见证条款 x6%#wsvS  
at-the-money option 平价期权 a,cC!   
attorney 受权人；受托代表人 `m, Ki69.  
attornment 新拥有人承认书 2( _=SfQ  
attributable profit 可归属利润 )!sa)\E?  
attributable share value 可归属股份价值 7k~Lttuk  
Auckland Stock Exchange 奥克兰证券交易所 i.M2E$b|  
auction 拍卖 yl/a:Q  
auctioneer 拍卖商 I="oxf#q  
audit 审计；核数 cgN>3cE  
Audit Commission 审计署 :<%vE!$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] n_9x"m$  
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〕 Yf=FeH7"  
audit review 帐目审查 -TS? fne)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 T>F9Hs W  
audited account 审计帐目；经审计的帐目 SX_4=^  
audited annual account 经审计的周年帐目 'F7VM?HBfg  
audited balance sheet 经审计的资产负债表 $H;+}VQ  
auditor 核数师；核数主任；审计师 t!~S9c  
auditor's certificate 核数师证明书；审计师证明书 |!}wF}iLc)  
auditor's report 核数师报告；审计师报告 Up|f=@=  
Aussie bond 澳元债券 ^mfjn-=3  
austerity budget 紧缩预算 Q1T@oxV  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _Ex|f5+  
Australia All Ordinaries Index 澳洲所有普通股票指数
%Rarr  
Australian Dollar [AUD] 澳元 o_rtH|ntX5  
Australian Options Market 澳大利亚期权市场 j3P$@<  
Australian Securities Commission 澳洲证券事务监察委员会 jyQVSQs  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 D:m#d.m  
Australian Stock Exchange 澳大利亚证券交易所 $20s]ywS  
Austrian Schilling [ATS] 奥地利先令 Ue!Q."  
authentication 认证；鉴证 61|B]ei/  
authority to purchase 委托购买证；委购书 eXG57<t ON  
authorization 认可；核准；授权；授权书 ox4W$YdMG  
authorization by direction 指示授权 9|3o<  
authorization by instruction 指令授权 ?d
5h9}B  
authorization by warrant 令状授权 HH zEQV Lh  
authorization of unit trust 单位信托的认可 lwJipIO  
authorized agent 指定代理人 .eY`Ri<3t  
authorized capital 法定资本 De]^&qw(  
authorized clerk 出市员 nq@5j0fK
 
authorized dealer 认可交易商 b{pg!/N4  
authorized financial institution 认可财务机构 H+`*Y<F@  
authorized fund 认可基金 i|4_m  
authorized fund house 获授权的基金公司；认可基金公司 F`srE6H  
authorized institution 认可机构 >a@>N  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `Cg^in\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 n$W"=Z;`  
authorized insurer 获授权保险人；获认可承保人 ]1}h8/  
authorized investment 特准投资项目 >?V<$>12  
authorized person 获授权人 qiU5{}  
authorized representative 获授权代表 q^]tyU!w  
authorized share capital 法定股本 =ybGb7?  
automated quotation system 自动报价系统 f3t.T=S  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] pYh!]0n  
自动交易系统〔香港期货交易所有限公司〕 !0Nf9  
automatic adjustment mechanism 自动调整机制 Snx<]|
 
automatic adjustment system 自动调整系统 u-39r^`5  
Automatic Clearing House 自动票据交换所 {MxnIg7'  
automatic exchange rates accumulation system 自动化汇率累集系统 5p )IV>G  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >%h7dC3h  
automatic teller machine [ATM] 自动柜员机 $',3Pv  
autopay 自动转帐 I.9o`Q[8&  
available assets 可用资产 qguVaV4Y  
available fiscal reserve 现存财政储备 Z(UD9wY5m  
available profit 可用利润 tN}
c0'H  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 G4m4k  
average 平均；平均数；海损 PI63RH8e  
average basic salary 平均基本薪金 =)*JbwQ   
average consumer expenditure 平均消费开支；一般消费开支 |Ng"C`$oqv  
average cost 平均成本 <`+zvUx^?  
average cost of land production 增辟土地平均成本 $+TYvA'N  
average daily turnover 平均每日成交额 z{M8Yf |  
average daily wage rate 平均每日工资率 6Hn)pD#U  
average expenditure pattern 平均开支模式 P}l#VJWp  
average growth rate 平均增长率 iD`k"\>9  
average net fixed assets 固定资产平均净值 ^9'$Oa,*  
average of relatives 相对价格平均数 r w\D>}\  
average price 平均价格 5&*zY)UL  
average propensity to consume 平均消费倾向；一般消费倾向 yLB~P7K  
average propensity to save 平均储蓄倾向；一般储蓄倾向 RpAiU  
average rate 平均率 f8#*mQ  
average revenue 平均收入；平均收益 esteFLm`6  
average stock 平均库存；平均存货 _k|g@"  
average yearly rent 平均年租 t\|J&4!Y  
avoidance of double taxation 避免双重课税 ctK65h{Eo  
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 }+_9"YQ:  
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