一些有用的会计术语(也不知道发的地方对不对)A

A: p&<X&D   
A share Ａ股；甲类股份 XJ9bY\>)q1  
abatement of tax 减税；减扣免税额 `|
d&ta[{  
ABN AMRO Bank N.V. 荷兰银行 ?>
 SH`\  
above-the-line expenditure 线上项目支出；经常预算支出 .X(*mmH  
above-the-line receipt 线上项目收入；经常预算收入 Ii4lwZnz  
ABSA Asia Limited 南非联合亚洲有限公司 mIUpAOC`"Z  
absolute change 绝对数值变更 &]euL:C  
absolute expenditure 实际开支 Lf}@v  
absolute guideline figure 绝对准则数字 -4!i(^w[m/  
absolute interest 绝对权益 q[T='!Z\  
absolute order of discharge 绝对破产解除令 `Q~`Eq?@  
absolute profit margin 绝对利润幅度 Bvy(vc=UDW  
absolute value 实值；绝对值 q"%;),@  
absolutely vested interest 绝对既得权益 "i3Q)$"S  
absorbed cost 已吸收成本；已分摊成本 c N^,-~U  
absorption 吸收；分摊；合并 1> wt  
absorption rate 吸收率；摊配率；分摊率 r-SQk>Y}  
ACB Finance Limited 亚洲商业财务有限公司 (y;8izp9!  
acceptable form of reciprocity 合理的互惠条件 2O~I.(9(  
acceptable rate 适当利率；适当汇率 XkJzt  
acceptance agreement 承兑协议 Ls~F4ar$/  
acceptance for honour 参加承兑 EPMdR6
6  
acceptor 承兑人；接受人；受票人 oN/T>&d  
acceptor for honour 参加承兑人 n^m6m%J)  
accident insurance 意外保险 M.QXwIT  
Accident Insurance Association of Hong Kong 香港意外保险公会 _O*"_^6  
accident insurance scheme 意外保险计划 JkMf+!  
accident year basis 意外年度基准 Mk"V%)1k  
accommodation 通融；贷款 zZ\2fKrpg  
accommodation bill 通融票据；空头票据 A!
j4;=}  
accommodation party 汇票代发人 g6=w MRt[  
account balance 帐户余额；帐户结余 q<` g  
account book 帐簿 Q?\rwnW?U  
account collected in advance 预收款项 I];Hx'/<~  
account current book 往来帐簿 V6{P41_  
account of after-acquired property 事后取得的财产报告 T-L;iH~0  
account of defaulter 拖欠帐目 ,0=@cJ  
account payable 应付帐款 m+Bt9|d  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B U^3Ux$  
account receivable 应收帐款 ,'69RL?-Wg  
account receivable report 应收帐款报表 !b+/zXp3I
 
account statement 结单；帐单；会计财务报表 (&x#VmDL  
account title 帐户名称；会计科目 K[(h2&  
accountant's report 会计师报告 R0v5mD$:G  
Accountant's Report Rules 会计师报告规则 z9#iU>@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -{A!zTw1w  
Accounting Arrangements 《会计安排》 *0aU(E#  
accounting basis 会计基础 D{!NTr  
accounting by Official Receiver 破产管理署署长呈交的帐目 "77 j(Vs9  
Accounting Circular 《会计通告》 `1$7. ydQ  
accounting class 会计类别 R;*3";+v|:  
accounting date 记帐日期；会计结算日期 N>$Nw<wV  
accounting for money 款项核算 '[h|f  
Accounting Officer 会计主任 L*VO2YI  
accounting period 会计报告期；会计期 B3V=;zn3  
accounting policy 会计政策；会计方针 YLfZ;W|6u  
accounting practice 会计惯例 f9Hm2wV  
accounting principle 会计准则 @pKQ}?  
accounting record 会计记录 XNU[\I  
accounting report 会计报告 O)tZ`X;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >/DyR+?>4  
Accounting Society of China 中国会计学会 2@ <x%T  
accounting statement 会计报表 8R6!SB  
accounting system 会计制度；会计系统 JRC+>'}Xj  
accounting transaction 会计事项；帐务交易 -H%806NAX7  
accounting treatment 会计处理 uK`T1*_  
accounting year 会计年度 aiKZ$KLC  
accretion 增值；添加 |W/_S^C  
accrual 应计项目；应累算数目 0O,l rF0'  
accrual basis 应计制；权责发生制 4ZK8Y[]Lv  
accrual basis accounting 应计制会计；权责发生制会计 54Baz  
accrue 应累算；应计 xM/B"SG2  
accrued benefit 应累算利益 i7fQj, q  
accrued charges 应计费用 [V5ebj:6w  
accrued cumulative preference share dividend 应累算的累积优先股股息 Bk~lE]Q3c7  
accrued expenses 应累算费用 (Hcd{]M~  
accrued interest payable 应付利息；应计未付利息 &a>fZ^Y=k  
accrued interest receivable 应收利息；应计未收利息 T{iv4`'  
accrued right 累算权益 <[H1S@{W  
accruing profit 应累算的利润 f3+@u2Pv  
accumulated fiscal reserve 累积财政储备 IR+dGqIjZb  
accumulated profit 累积利润；滚存溢利 >!
OD[9  
accumulated reserve 累积储备 >HUU`= SC  
accumulation of surplus income 累积收益盈余 WJ9=hr  
acquired assets 既得资产 8-?.Q"D7%  
acquisition 收购；购置；取得 Xw=>L#Q  
acquisition cost 购置成本 DFz,>DM;  
acquisition expenses 购置费用 ov=[g l  
acquisition of 100% interest 收购全部股权 Fvy__qcHi  
acquisition of control 取得控制权 8gv\
`
 
acquisition of fixed assets 购置固定资产 aIv>X@U}  
acquisition of shell “买壳” T'cahkSw'O  
acquisition price 收购价 T #&9|  
act of God 天灾 L44/eyrp  
acting partner 执事合伙人 XF{ g~M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Xz'pZ*Hr$v  
active partner 积极参与的合伙人 ?Mg&e/^  
active trading 交投活跃 [=Y@Ul  
actual circulation 实际流通 1}C|Javkn  
actual cost 实际成本 /3!
KfG  
actual expenditure 实际开支；实际支出 `4RraJj>0~  
actual income 实际入息；实际收入；实际收益 @N,EoSb :  
actual market 现货市场 $#g1Mx{  
actual price 现货价；实际价格 <|NP!eMsw8  
actual profit 实际利润 4eym$UWw  
actual quotation 实盘；实际价位；实际报价 ?q(7avS9  
actual year basis 按实际年度计算 BpL,<r,  
actuals 实货 ,c@^u6a  
actuarial investigation 精算调查 *v[WJ"8@  
actuarial principle 精算原则 gv}Esps R  
actuarial report 精算师报告 krPwFp2[*  
Actuarial Society of Hong Kong 香港精算学会 )QGj\2I  
actuarial valuation 精算师估值 4|uh&4"*@W  
actuary 精算师 6uCa iPV  
ad referendum agreement 暂定协议；有待覆核的协定 &+\J "V8  
ad valorem duty 从价税；按值征税 %X Jv;|  
ad valorem duty system 从价税制 zo-hH8J:  
ad valorem fee 从价费 !F*7Mif_E  
ad valorem tariff 从价关税 O+Fu zCWj  
additional allowance 额外免税额 gRS}Y8  
additional amount for unexpired risk 未过期风险的额外款额 ){|Bh3XV  
additional assessable profit 补加应评税利润 *.0}3  
additional assessment 补加评税 GqXnOmk  
additional commitment 额外承担 {H+~4XG  
additional commitment vote 额外承担拨款 >;eWgQ6V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J#7\R':}zl  
additional dependent parent allowance 供养父母额外免税额 'ao<gTUbu  
additional provision 额外拨款 ;Ft_Xiq  
additional stamp duty 附加印花税 LMf_wsp  
additional tax 补加税罚款；补加税款 _ cK"y2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 IcMfZ{H1  
adjudged bankrupt 被裁定破产 [];*9vxW  
adjudicated bankrupt 裁定破产人 ab!,)^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 IWvLt  
adjudication of bankruptcy 裁定破产；宣告破产 .az+'1  
adjudication of insolvency 裁定无力偿还债务 vT V'D&x2  
adjusted actual 经调整的实数；调整后的实数 .7Zb,r  
adjusted current assets 经调整的流动资产；调整后的流动资产 %e2,p&0G  
adjusted figure 经调整的数字；调整后的数额 cF9bSY_Eh  
adjusted liabilities 经调整的负债；调整后的负债 Xm./XC  
adjusted loss 经调整的亏损；调整后的亏损 B]dvX  
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 GndU}[0J  
adjusted profit 经调整的利润；调整后的利润 pe>R2<!$  
adjusted surplus 经调整的盈余额；调整后的盈余额 =EI>@Y"  
adjusted value 经调整的价值；调整后的价值 }>I|\Z0I  
adjustment 调整；修订；理算〔保险〕 )<bgZ, v  
adjustment centre 调剂中心 dd#=_xe  
adjustment lag 调整过程的时间差距；调整时差 \jDD=ew  
adjustment mechanism 调整机制 kw&,<V77~  
adjustment of loss 亏损调整 =X[]0.I%  
adjustment process 调整过程；调整程序 j:# wt70  
adjustment range 调整幅度 -xS{{"-  
administered exchange rate 受管制汇率 <H{%`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 fmf3Hp@  
administration expenses 行政费用 ;*
^2,_  
administration fee 手续费；行政费 +G';no\h  
administration in bankruptcy 破产管理 `iYiAc  
administration order 遗产管理令 0b%"=J2/p.  
administrator 管理人；遗产管理人 {.=089`{  
administrator of the estate 遗产管理人 #~l(t_m{  
admission of debt 债项承认书 8"L#5MO t  
admission of proof 接纳债权证明 4}@J]_]Z  
advance 放贷款项；垫付款项；预支款项；预付款项 DD`Bl1)  
advance account 暂支帐目；预付款帐户 &~of]A  
advance compensation 预付补偿金 O4w6\y3U  
advance from shareholder 股东垫款 yOwo(+ 2  
advance pending reimbursement 预支以待日后付还 Umx~!YL!  
advanced economy 先进经济体系 YqhZndktX  
advancement 预付；预付财产 ~u-DuOZ8  
advances warrant 垫款令 f8yE>qJP  
advancing 贷出 kR2kV"-l  
adverse balance 逆差 DPCB=2E  
adverse exchange 逆汇 r(;sX  
advertisement addressed to shareholders 在报章刊登的致股东通告 n qSjP5  
advice for collection 托收通知书 ME"B1Se\  
advice of drawing 提款通知书；汇票通知书 n1+1/  
advice of payment 付款通知 #zflU99d  
Advisory Committee [Securities and Futures Commission] F!DDlYUz.  
谘询委员会〔证券及期货事务监察委员会〕 LT7C>b  
Advisory Committee on Diversification 经济多元化谘询委员会 (}Ob
X!,  
affidavit 誓章；遗产申报誓章 Y5nj _xQJL  
affidavit of no receipt 述明无收款的誓章 ~NT2QY5!K  
affiliate 联号；联营公司；附属公司 LpwjP4vWJ  
affiliated company 附属公司；联号；联营公司 ZbVo<p5* ]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 N>kY$*  
affordability 负担能力 1h uU7xuf  
African Development Bank [AfDB] 非洲开发银行 THC7e>P4  
after-acquired property 事后取得的财产 Fk(nf9M%  
after-hours dealing 市后交易 w<=?%+n  
after-tax profit 税后盈利；税后利润；税后溢利 -]$q8Q(hM  
agency agreement 代理协议 G?`{OW3:_  
agency expenses 代理机构的开支 z,pKyInw  
agency fee 代理费 = F*SAz  
Agency Law 《代理法》 WWf#
in  
agent 代理人；承销人 2d),*Cvf  
agent of company 公司代理人 nn[OC=cDN  
agent's fee 代理人费；经纪费 jeb]3i=pw  
aggregate 总计；总数；总体数字 ]-ad\PI$  
aggregate amount 总款额；总额 |q0F*\z3  
aggregate assets and liabilities 总体资产与负债 X{cFqW7  
aggregate at constant price 按固定价格计算的总体数字 gR7in!8  
aggregate demand 总需求 D%[yAr;r  
aggregate gross position 总持仓量 HK_Vk\e  
aggregate limit 总限额 []^fb,5a  
aggregate of salaries tax 合计薪俸税 <'WS -P%U  
aggregate performance 总体表现；总体业绩 M_ *KA  
aggregate supply 总体供应 @ sLb=vb  
aggregate surplus 总盈余 UAleGR`,  
aggregate total 整体总额 BwpEIV@b]  
aggregate value 总值；合计价值  zciL'9  
aggregated basis 合计基准 d$DNiJ ,  
aggregated net chargeable income 合计应课税入息实额 lICpfcc(+  
aggregation 合并计算；合计；总和 `"@Pr,L   
aggregation of incomes of husband and wife 夫妇入息合并计算 l9Xz,H  
aggregation of property 财产的总和 X#v6v)c  
agio 差价；贴水 v_U+wga  
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》 i2bkgyzB.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Xy(8}  
《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》 ?2d! ^!9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z`jc*jgy  
《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》 $2!|e,x  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment % YgGw:wZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :pz`bFJk  
agreement for a settlement 授产协议 l!S}gbM  
agreement for assignment 转让协议 |
q+3X)Y  
agreement for sale 售卖协议；买卖协议 hIBW$  
agreement for sale and purchase 买卖协议 i&K-|[3{g  
agreement for the payment of interest 支付利息协议 4~8!3JH39  
agreement for the repayment of money 还款协议 'xK ,|U  
agreement of reinsurance 再保险协议 7-#R[8S  
Agricultural Bank of China 中国农业银行 IOL5p*:gz  
air passenger departure tax 飞机乘客离境税 79HKfG2+KB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ZMp5d4y5  
airport tax 机场税 W20qn>{z  
alcohol duty 酒精税 Qqm$Jl!  
alienation 让与；让渡；转让 _P].Z
8  
alimony 生活费；赡养费 IA6,P>}N  
All Ordinaries Index [AOI] 所有普通股指数 "}|&eBH^<  
all risks 全险；综合险 +"yt/9AO  
All Sales Record for Stock Market 《股票市场成交报告》 $3yzB9\a"  
Allied Capital Resources Limited 新联财务有限公司 [hh
PkJf|f  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ve3-GWT{C  
allocation letter 拨款信件 PiL[&_8g  
allocation of fund 分配款项；预留款项 Hl|EySno  
allocation of profit 利润分配；溢利分配 -F->l5  
allocation warrant 拨款令 {OIktG2gZ  
allotment 分配；配股 {tKi8O^Rb  
allotment notice 股份配售通知；配股通知 rjaG{ i  
allotment of shares 股份分配 OYYk[r  
allowable 可获宽免；免税的 Zqi;by%  
allowable business loss 可扣除的营业亏损 a ]b%v9  
allowable expenses 可扣税的支出 "gIjU~'A  
allowance 免税额；津贴；备抵；准备金 A#;TY:D2  
allowance for debts 债项的免税额 KkK !E  
allowance for depreciation by wear and tear 耗损折旧免税额 Q[6<Y,}(pd  
allowance for funeral expenses 殡殓费的免税额 5~!&x@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7my7|s[  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;o#wK>pk%M  
allowance to debtor 给债务人的津贴 .&Ik(792Z&  
alteration of capital 资本更改 .\rJ|HpZ1J  
alternate trustee 候补受托人 ?xTdL738  
amalgamation 合并 ,qUOPW?=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -a+oQP]O  
ambit of charges 征税范围；收费范围 R?Ys%~5  
amended valuation 经修订的估值 Lb=4\ _  
American Commodities Exchange 美国商品交易所 @Jh;YDr`A  
American Express Bank Limited 美国运通银行 paYvYK-K?  
American Stock Exchange 美国证券交易所 WH

krd8  
amortization 摊销 wJ>.I<F6B  
amount due from banks 存放银行同业的款项 ^J-"8%  
amount due from banks abroad 存放海外银行同业的款项 PSB@yV <  
amount due from holding companies 控股公司欠款 =@\Li)Y  
amount due from local banks 存放本港银行同业的款项 -dO9y=?t  
amount due to banks 银行同业的存款 yt5'2!jc  
amount due to banks abroad 海外银行同业的存款 `VL<pqPP  
amount due to holding companies 控股公司存款 >Y)FoHa+/  
amount due to local banks 本港银行同业的存款 9{- Sa  
amount due to outport banks 外埠银行同业的存款 6\5"36&/rQ  
amount for note issue 发行纸币的款额 mo*ClU7  
amount of bond 担保契据的款额 Ld4Jp`Zg  
amount of consideration 代价款额 b%_[\((  
amount of contribution 供款数额 7dh--.i  
amount of indebtedness 负债款额 hsJS(qEh.'  
amount of principal of the loan 贷款本金额 <#ZDA/G(  
amount of rates chargeable 应征差饷数额 A5q%ytI  
amount of share capital 股本额 C<B1zgX  
amount of sums assured 承保款额 XEpwk,8*g  
amount of variation 变动幅度 Cn"L*\o  
amount of vote 拨款数额 k2Dq~zn  
amount payable 应付款额 0s2@z5bfX  
amount receivable 应收款额 #U?=D/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (i)Ed9~F"  
analysis 分析 ;=i$0w9W  
ancillary risk 附属风险 au?5^u\  
annual account 周年帐目；周年帐目报表；年度决算；年结 VGL!)1
b  
annual accounting date 年结日期 l(A>Rw|  
annual allowance 每年免税额；年积金；年度津贴；年津 @FLa i  
annual balance 年度余额 /9k}Ip  
annual disposable income 每年可动用收入 Q<UKR|6  
annual estimates 周年预算 69C>oX

 
annual fee 年费 7a#zr_r  
annual general meeting 周年大会 B,NHy C1i  
annual growth rate 年增率；每年增长率 !fT3mI6u\  
annual long-term supplement 长期个案每年补助金 _usi~m  
annual pensionable emolument 可供计算退休金的年薪 r$/.x6g//  
annual report 年报 R1j)0b6cQ%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R2B0?fu  
annual return 周年报表；周年申报表；每年报税表格 ptCAtEO72  
Annual Return Rules 《周年报表规则》 ;Y@"!\t}  
annual review of consumer prices 每年消费物价回顾 wPRs.(]_  
annual roll-forward basis 逐年延展方式 Zt{\<5j  
annual salary 年薪 )an,-EIX%  
annual statement 年度报表；年度决算表 V+dFL9  
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 g| M@/Dl  
annuitant 年金受益人 ^hIKDc!.m  
annuity 年金 4SGF8y@WU  
annuity contract 年金合约 eT ZQ[qMp  
annuity on human life 人寿年金 lKA2~o  
antecedent debt 先前的债项 K4|{[YpPB  
ante-dated cheque 倒填日期支票 I/Q5Y-atg  
anticipated expenditure 预期开支 *p>1s!i  
anticipated net profit 预期纯利 vkg."G:=  
anticipated revenue 预期收入 uJ_"g
PO  
anti-inflation measure 反通货膨胀措施 @;T?R  
anti-inflationary stance 反通货膨胀立场 1Zi(5S)  
apparent deficit 表面赤字 W:XN!  
apparent financial solvency 表面偿债能力 $/XR
/  
apparent partner 表面合伙人 rxM)SC;P  
application for personal assessment 个人入息课税申请书 99mo]1_  
application of fund 资金应用 @uzzyp r>  
application to release as liquidator and to destruct the books of accounts and documents ;=oGg%@aP  
申请免除清盘人职务及毁灭帐簿与文件 KRN{Ath.  
appointed actuary 委任精算师 2Hj;o  
appointed auditor 委任核数师；委任审计师 K26x,m]p  
appointed trustee 委任的受托人 ]Yd7  
appointer 委任人 d*(wU>J '  
apportioned pro rata 按比例分摊 %n<.)R  
apportionment 分配；分摊 ,Y_[+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m<wEw-1.  
apportionment formula 分摊方程式 B9Z=`c.T  
apportionment of estate duty 遗产税的分摊 ckg8x&Z  
appraisal 估价；评估 `ek On@T0  
appreciable growth 可观增长 ;x~[om21;  
appreciable impact 显着影响 4}>1I}!k  
appreciable increase 可观增长 \&)k{P>=  
appreciation 增值；升值 V9r58hbVT  
appreciation against other currencies 相对其他货币升值 {I~[a#^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QnPgp(d<  
appreciation tax 增值税 Pln*?o  
appropriation 拨款；拨用；拨付 jy2@t*  
appropriation account 拨款帐目 B$kp\yL  
Appropriation Bill 拨款法案 f
8X/kz  
appropriation-in-aid system 补助拨款办法 ~hxo_&  
approved assets 核准资产 r1!]<=&\  
approved basket stock 认可一篮子证券 GP
,x
GZZ  
approved budget 核准预算 eVx &S a  
approved charitable donation 认可慈善捐款 #Ies yNKZ  
approved charitable institution 认可慈善机构 y9'F D5\s  
approved currency 核准货币；认可货币 Q`4]\)Dp  
approved estimates 核准预算 c-, 6k  
approved estimates of expenditure 核准开支预算 nM,5KHU4a  
approved overseas insurer 核准海外保险人 DZ9qIc}Y  
approved overseas trust company 核准海外信托公司 TV&4m5  
approved pooled investment fund 核准汇集投资基金 {aRZBIv  
approved provident fund scheme 认可公积金计划 O&c~7tM%  
approved provision 核准拨款 $xsmF?Dsx5  
approved redeemable share 核准可赎回股份 @N0(%o&  
approved regional stock 认可地区性证券 {x8UL7{  
approved retirement scheme 认可退休金计划 $}/Q%
r  
approved subordinated loan 核准附属贷款 Q8sCI An{  
arbitrage 套戥；套汇；套利 %=O$@.%Zc  
arbitrageur 套戥者；套汇者 ;zl/  
arbitrary amount 临时款项 av*M#  
arrangement 措施；安排；协定 gc6T`O-_;  
arrears 欠款 {<_9QAS  
arrears of pay 欠付薪酬 iTq~^9G  
arrears of revenue 逾期未收税款；逾期未收的帐项 hm5A@Z   
articles of association 组织章程；组织细则；组织章程细则 /Dn  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \jcEEIEi  
ascertainment of profit 确定利润 b2vc  
"Asia Clear" “亚洲结算系统” >X(,(mKi  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 RZ:i60  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 d{LQr}_o$$  
Asian Development Fund [ADF] 亚洲发展基金 @`X-=GCl  
Asian dollar bond 亚洲美元债券 ;<yVJox  
Asian dollar market 亚洲美元市场 .$,.w__m~  
Asian dollar rate 亚洲美元利率 m#oZu {  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 I;!
zZ.\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 jt/ |u=  
asked price 沽盘；喊价；索价；卖方报价 RL
;>1Q,H  
assessable income 应评税入息 `xO&!DN  
assessable loss 应评税亏损 ]&D;'),   
assessable profit 应评税利润 Q
hHexr6  
assessable value 应评税值 ;%R+]&J  
assessed profit 估定利润 G2x5%`   
assessed value 经评估价值 6c/Tm0[  
assessment 评税；评定；估价；评税单 #(`@D7S"  
assessment number 评税编号；估价编号 h""a#n)q}`  
assessment of additional tax 补加税评税 @e/40l|X  
assessment of performance 业绩评估；实绩评价 G)E#wh_S^  
Assessor 评税主任 m )2t<  
asset price bubbles 资产价格泡沫 &Z^,-Y  
asset-backed securities 具资产保证的证券 {=NHidi~  
assets accretion 资产增值 ,6%{9oW9Z:  
assets and liabilities 资产与负债 X|WAUp?  
assets betterment statement 资产递增表；资产改进表 y&.[Nt '+  
assets lending 实物放款；有抵押贷款 %joIe w]V3  
assets of the company passing on the death 死者去世时转移的公司资产 Yjr6/&ML  
assets pledged as security for liabilities 用作负债抵押的资产 `[+nz rLkO  
assets portfolio 资产投资组合 y/}>)o4Q  
assets price 资产价格 "16-K%}
 
assets quality 资产质素 ]bq<vI%  
assets realization 资产变现 ?q%)8 E  
assets refinancing arrangement 资产再集资安排 s)e; c<(/  
assets securitization 资产证券化 3-Q*umh  
assets situated outside Hong Kong 在香港以外地方的资产 `aS9o]t  
assets stripping 削减资产；拆卖资产 g]g2`ab |  
assets value 资产值 'CH|w~E  
assignee 承让人 ;NrkX?Y  
assignment 转让；转让书；转让契 _faI*OY8  
assignment of interest 权益转让 w:z@!<  
assignment of letters patent and trade mark 专利证书及商标转让 tzxp0&:Z].  
assignment of property 物业转让；物业转让书 m_TZY_;  
assignment right 转让权 ezt_ct/Z  
assignor 转让人 #@m*yJg<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 d`|W6Do  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %KeQp W  
associate member 附属会员 +McKyEa  
associated body corporate 相联法人团体 1D fB9n  
associated company 相联公司；联属公司 $FgpFxz;  
associated corporation 相联法团 .bOueB-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }[u9vZL  
公认会计师公会〔英国〕 C/Ig.KmXF{  
Association of Futures Exchange Brokers 香港期货经纪协会 ({cgak  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "mAVkq~  
association of underwriters 承保人组织 N>OF tP  
assumption of control 接管 ,uD>.->  
assurance 担保；保险；转易；转易书 2&W(@wT$  
assurance of interest 权益的转易 -A
Np88a  
at 19XX price 按一九ＸＸ年价格计算 F*QD\sG:  
at a discount 按赔价计算；按贴水价格计算；打折扣 =GQ?P*x|$  
at a premium 按溢价计算；按升水价格计算 }0#cdw#gH  
at call 通知付款；按通知 cz/mUU  
at constant market price 按固定市价计算 &/J[PdSb$  
at constant price 按固定价格计算 mmXLGLMd  
at cost 按成本计算 |n;gGR
\  
at current market price 按当时市价计算；按现时市价计算 YZCPS6PuE  
at current price 按当时价格计算；按现时价格计算 O,_2djd  
at factor cost 按要素成本计算；按生产要素成本计算 .~a)  
at money-of-the-day price 按付款当日价格计算 %8kbX  
at or better 按指定或较佳价位〔买卖指令〕 qFV=Pk  
at par 按面值计算；平价 =L$};ko  
at sight 见票即付 J,fXXi)J  
at the close 按收市盘 y@AKb  
at the opening 按开市盘 C"/
]X  
attestation 见证；见证条款 N1I1!!$K;%  
at-the-money option 平价期权 [Bp[=\  
attorney 受权人；受托代表人 5FHpJlFK,  
attornment 新拥有人承认书 $2F*p#l(<Z  
attributable profit 可归属利润 :&dY1.<N+  
attributable share value 可归属股份价值 :y'D] ,_  
Auckland Stock Exchange 奥克兰证券交易所 _tQ=ASe0  
auction 拍卖 /n7F]Ok'*  
auctioneer 拍卖商 *?gn@4Ly  
audit 审计；核数 "w`f>]YLA  
Audit Commission 审计署 /D_8uTS>d[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #UC4l]Ru A  
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〕 fp9ksxb@m  
audit review 帐目审查 Z{/C4" F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 y^zVb\"4  
audited account 审计帐目；经审计的帐目 Vzz0)`*hQ  
audited annual account 经审计的周年帐目 Yuze9b\[  
audited balance sheet 经审计的资产负债表 bK%go  
auditor 核数师；核数主任；审计师 O'm&S?>  
auditor's certificate 核数师证明书；审计师证明书 @]dN   
auditor's report 核数师报告；审计师报告 +*g[hRw[  
Aussie bond 澳元债券 5.xvOi|.  
austerity budget 紧缩预算 <27B*C M  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h^$>{0"  
Australia All Ordinaries Index 澳洲所有普通股票指数 L.15EXAB  
Australian Dollar [AUD] 澳元 %|Vo Zx ^  
Australian Options Market 澳大利亚期权市场 eF"7[_+D  
Australian Securities Commission 澳洲证券事务监察委员会 1,W%t\D  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "Q+'lA[}  
Australian Stock Exchange 澳大利亚证券交易所 3l>P>[<o  
Austrian Schilling [ATS] 奥地利先令 IqEY.2KN  
authentication 认证；鉴证 Tm_vo-  
authority to purchase 委托购买证；委购书 f9D7T|J?10  
authorization 认可；核准；授权；授权书 &I?1(t~hT  
authorization by direction 指示授权 ?4q6>ipx  
authorization by instruction 指令授权 'E0{z
k  
authorization by warrant 令状授权 3O
Fv_<6  
authorization of unit trust 单位信托的认可 7 .+kcqX  
authorized agent 指定代理人 S'Q$N-Dy  
authorized capital 法定资本 Y_%\kM?7  
authorized clerk 出市员 (EUX>IJ  
authorized dealer 认可交易商 K;-:C9@  
authorized financial institution 认可财务机构 ;oC85I  
authorized fund 认可基金 iTbmD  
authorized fund house 获授权的基金公司；认可基金公司 ,^|+n()O  
authorized institution 认可机构 e\.|d<N?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |82V`
CV  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .Rc&EO  
authorized insurer 获授权保险人；获认可承保人 [O [N_z  
authorized investment 特准投资项目 4ej$)AdW3  
authorized person 获授权人 Qoq@=|7kxa  
authorized representative 获授权代表 7 m&M(ct  
authorized share capital 法定股本 a|5GC pp  
automated quotation system 自动报价系统 TDY}oGmNn  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  fUb5KCZ  
自动交易系统〔香港期货交易所有限公司〕 SNff  
automatic adjustment mechanism 自动调整机制 Y!o@"Ct  
automatic adjustment system 自动调整系统 oLX6w  
Automatic Clearing House 自动票据交换所 `M4;aN  
automatic exchange rates accumulation system 自动化汇率累集系统 MH"c=mL:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 I|9e4EX{y  
automatic teller machine [ATM] 自动柜员机 l},px  
autopay 自动转帐 sj. eJX"z  
available assets 可用资产 Um15@p;  
available fiscal reserve 现存财政储备 vn0XXuquzC  
available profit 可用利润 z]P|%  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 m98k/w_  
average 平均；平均数；海损 EE&~D~yHUL  
average basic salary 平均基本薪金 yYdXAenQ  
average consumer expenditure 平均消费开支；一般消费开支 fg
l"ox  
average cost 平均成本 $z@e19gT  
average cost of land production 增辟土地平均成本 Ks X@e)8u  
average daily turnover 平均每日成交额 j@kBCzX  
average daily wage rate 平均每日工资率 e@0wF59  
average expenditure pattern 平均开支模式 [Bpgb57En  
average growth rate 平均增长率 +#Ov9b  
average net fixed assets 固定资产平均净值 )_.@M '?  
average of relatives 相对价格平均数 h{<^?=  
average price 平均价格 |E
U}&k2  
average propensity to consume 平均消费倾向；一般消费倾向 1Q
?hskL  
average propensity to save 平均储蓄倾向；一般储蓄倾向 x6,S#p  
average rate 平均率 fb`VYD9[^  
average revenue 平均收入；平均收益 qI;k2sQR  
average stock 平均库存；平均存货 g"C$B Fc  
average yearly rent 平均年租 r7ywK9UL  
avoidance of double taxation 避免双重课税 {Fb)Z"8]  
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 Ju+@ROZ  
:?RK>}4|F  
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