一些有用的会计术语(也不知道发的地方对不对)A

A: x_#yH3kJ  
A share Ａ股；甲类股份 ^M8\ 3G  
abatement of tax 减税；减扣免税额 qxk1Rzm?x  
ABN AMRO Bank N.V. 荷兰银行 89~)nV)  
above-the-line expenditure 线上项目支出；经常预算支出 ?9/%K45  
above-the-line receipt 线上项目收入；经常预算收入 0^zu T  
ABSA Asia Limited 南非联合亚洲有限公司 VYvHpsI  
absolute change 绝对数值变更 QRx'BY$5  
absolute expenditure 实际开支 I/fERnHM/+  
absolute guideline figure 绝对准则数字 W)o-
aX!P  
absolute interest 绝对权益 OfIml.  
absolute order of discharge 绝对破产解除令 %$S.4#G2  
absolute profit margin 绝对利润幅度 i |cSO2O+  
absolute value 实值；绝对值 XYf;72*  
absolutely vested interest 绝对既得权益 ?f:FmgQk  
absorbed cost 已吸收成本；已分摊成本 _^Rf
*G!  
absorption 吸收；分摊；合并 vfmKYiLp  
absorption rate 吸收率；摊配率；分摊率 E+csK
*A7  
ACB Finance Limited 亚洲商业财务有限公司 D{\hPv  
acceptable form of reciprocity 合理的互惠条件 ASPfzW2  
acceptable rate 适当利率；适当汇率 s!uewS.  
acceptance agreement 承兑协议 Au@U;a4UU  
acceptance for honour 参加承兑 V&[|%jm&  
acceptor 承兑人；接受人；受票人 pvkru-i]  
acceptor for honour 参加承兑人 4WU 6CN  
accident insurance 意外保险 Zn&X Uvdl  
Accident Insurance Association of Hong Kong 香港意外保险公会 (7&[!PS  
accident insurance scheme 意外保险计划 %5$yz|:  
accident year basis 意外年度基准 9tqX77UK  
accommodation 通融；贷款 fk;39$[  
accommodation bill 通融票据；空头票据 ,C!MHn^$  
accommodation party 汇票代发人 a'W-&j  
account balance 帐户余额；帐户结余 &U!@l)<  
account book 帐簿 HSq&'V  
account collected in advance 预收款项 =[3I#s?V  
account current book 往来帐簿 Lw1~$rZg  
account of after-acquired property 事后取得的财产报告 Tj@s\@hv  
account of defaulter 拖欠帐目 B!yAam#^  
account payable 应付帐款 NkA|T1w7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 O~Pbu[C  
account receivable 应收帐款 ?tg(X[h{S  
account receivable report 应收帐款报表 LeXuTd  
account statement 结单；帐单；会计财务报表 yLG`tU1  
account title 帐户名称；会计科目 +Z#lf  
accountant's report 会计师报告 89?AcZ.D  
Accountant's Report Rules 会计师报告规则 ?HAWw'QW  
accounting and auditing procedure 会计与审计程序；会计与核数程序 gtqgf<mS  
Accounting Arrangements 《会计安排》 ig)rK<@*[  
accounting basis 会计基础 -"#;U`.oh7  
accounting by Official Receiver 破产管理署署长呈交的帐目 ney6N@  
Accounting Circular 《会计通告》 Sycs u_je  
accounting class 会计类别 FlgK:=Fmj  
accounting date 记帐日期；会计结算日期  UcKpid  
accounting for money 款项核算 fMP$o
3;  
Accounting Officer 会计主任 ="JLUq*]s  
accounting period 会计报告期；会计期 K9:I8E<  
accounting policy 会计政策；会计方针 hZU@35~BN  
accounting practice 会计惯例 =T|Z[/fto  
accounting principle 会计准则 H<Ed"-n$I<  
accounting record 会计记录 k[&+Iy  
accounting report 会计报告 ]|@RWzA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Xq` '^)  
Accounting Society of China 中国会计学会 mtvfG  
accounting statement 会计报表 uR"(0_  
accounting system 会计制度；会计系统 "O!J6  
accounting transaction 会计事项；帐务交易 H3nx8R$j](  
accounting treatment 会计处理 zkA"2dh  
accounting year 会计年度 ;n?H/(6X8>  
accretion 增值；添加 z%<Z#5_N  
accrual 应计项目；应累算数目 &J,MJ{w6"  
accrual basis 应计制；权责发生制 eZJrV}V  
accrual basis accounting 应计制会计；权责发生制会计 7?Q<kB=f  
accrue 应累算；应计 [yJcM [p\  
accrued benefit 应累算利益 pA&CBXio  
accrued charges 应计费用 'x$>h)t]  
accrued cumulative preference share dividend 应累算的累积优先股股息 >T'^&l(:  
accrued expenses 应累算费用 VK5|w:  
accrued interest payable 应付利息；应计未付利息 9|jk=`4UK  
accrued interest receivable 应收利息；应计未收利息
Z^zUb
  
accrued right 累算权益 Lp`q[Z*  
accruing profit 应累算的利润 hB]4Tn5H  
accumulated fiscal reserve 累积财政储备 %ZDo;l+<F6  
accumulated profit 累积利润；滚存溢利 F]:@?}8R  
accumulated reserve 累积储备 Ml@,xJ/aia  
accumulation of surplus income 累积收益盈余 j,?>Q4G  
acquired assets 既得资产 TO ^}z  
acquisition 收购；购置；取得 o4^rE<vJ  
acquisition cost 购置成本 1Y'9|+y+  
acquisition expenses 购置费用 (&npr96f  
acquisition of 100% interest 收购全部股权 URz$hcI8  
acquisition of control 取得控制权 Y&6vTU  
acquisition of fixed assets 购置固定资产 N<}{oIsZ+  
acquisition of shell “买壳” Y_ b;1RN  
acquisition price 收购价 -]C3_ve  
act of God 天灾 RP?UKOc  
acting partner 执事合伙人 S:"R/EE(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 p(-f$Q(  
active partner 积极参与的合伙人 2m7Z:b  
active trading 交投活跃 .'.#bH9K  
actual circulation 实际流通 Yw&{.<sL  
actual cost 实际成本 ,HO~NqmB4  
actual expenditure 实际开支；实际支出 Z/n\Ak sE  
actual income 实际入息；实际收入；实际收益 7O84R^!|2  
actual market 现货市场 Q ;V `  
actual price 现货价；实际价格
v1*Lf/  
actual profit 实际利润 Lf`LFPKb  
actual quotation 实盘；实际价位；实际报价 ;'CWAJK  
actual year basis 按实际年度计算 Ou/JN+2A  
actuals 实货 //9Ro"  
actuarial investigation 精算调查 EdbLAagI6  
actuarial principle 精算原则 ;4tmnC>OnA  
actuarial report 精算师报告 E2+x?Sc+  
Actuarial Society of Hong Kong 香港精算学会 ^@5#jS2  
actuarial valuation 精算师估值 I CCmE#n  
actuary 精算师 E`]lr[  
ad referendum agreement 暂定协议；有待覆核的协定 KV v0bE  
ad valorem duty 从价税；按值征税 c'ExZ)RJ  
ad valorem duty system 从价税制 J\VG/)E  
ad valorem fee 从价费 lv\C(^mGq  
ad valorem tariff 从价关税 nK=-SQ  
additional allowance 额外免税额 t6V@00M@  
additional amount for unexpired risk 未过期风险的额外款额 k`[ L  
additional assessable profit 补加应评税利润 g).k+  
additional assessment 补加评税 Lx6C fR  
additional commitment 额外承担 gBBS}HF  
additional commitment vote 额外承担拨款 DlIy'@ .  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z:7X=t=  
additional dependent parent allowance 供养父母额外免税额 YaI8hj@}  
additional provision 额外拨款 Ry2rQM`  
additional stamp duty 附加印花税 f-!t31?XK  
additional tax 补加税罚款；补加税款 7UM!<@9\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wju2xM
 
adjudged bankrupt 被裁定破产 9,g &EnvG  
adjudicated bankrupt 裁定破产人 vl+vzAd  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 K.'II9-{  
adjudication of bankruptcy 裁定破产；宣告破产 X-[_g!pV  
adjudication of insolvency 裁定无力偿还债务 U
,q ]  
adjusted actual 经调整的实数；调整后的实数 "9mJ$us  
adjusted current assets 经调整的流动资产；调整后的流动资产 gwHNz5 a*V  
adjusted figure 经调整的数字；调整后的数额 TNs;#Q  
adjusted liabilities 经调整的负债；调整后的负债 WPLM*]6  
adjusted loss 经调整的亏损；调整后的亏损 =I. b2e1z  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 OY$P8y3MY  
adjusted profit 经调整的利润；调整后的利润 ?fF{M%i-%  
adjusted surplus 经调整的盈余额；调整后的盈余额 f~nAJ+m=  
adjusted value 经调整的价值；调整后的价值 q):Ph&'r  
adjustment 调整；修订；理算〔保险〕 H]>b<Cs  
adjustment centre 调剂中心 z@5t7e)!R  
adjustment lag 调整过程的时间差距；调整时差 woIcW  
adjustment mechanism 调整机制 0=]RG  
adjustment of loss 亏损调整 U6SgV 8  
adjustment process 调整过程；调整程序 57
W4E{A  
adjustment range 调整幅度 mqPV
 Eo  
administered exchange rate 受管制汇率 O :P%gz4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :"BZK5{8  
administration expenses 行政费用 ma9VI5
w  
administration fee 手续费；行政费 I|@'2z2  
administration in bankruptcy 破产管理 %{'hpT~h  
administration order 遗产管理令 cEzWIS?pp\  
administrator 管理人；遗产管理人  O+D"7  
administrator of the estate 遗产管理人 jn[%@zD}  
admission of debt 债项承认书 G;r-f63N  
admission of proof 接纳债权证明 }ti+tM*  
advance 放贷款项；垫付款项；预支款项；预付款项 Z[+H$=$%  
advance account 暂支帐目；预付款帐户 :i'jQ<|wZN  
advance compensation 预付补偿金 ~]t/|xep  
advance from shareholder 股东垫款 ODE9@]a
  
advance pending reimbursement 预支以待日后付还 F=}-ngx8&  
advanced economy 先进经济体系 nU]4)t_o\  
advancement 预付；预付财产  =FZt
 
advances warrant 垫款令 eq>E<X#<  
advancing 贷出 |/LCwq%  
adverse balance 逆差 V *2=S  
adverse exchange 逆汇 ,":l >0P[  
advertisement addressed to shareholders 在报章刊登的致股东通告 tTa" JXG  
advice for collection 托收通知书 ,1>ABz  
advice of drawing 提款通知书；汇票通知书 X[pk9mha  
advice of payment 付款通知 uYk4qorA  
Advisory Committee [Securities and Futures Commission] doJ\7c5uU  
谘询委员会〔证券及期货事务监察委员会〕 MN|8(f5Gs  
Advisory Committee on Diversification 经济多元化谘询委员会 z>_jC+  
affidavit 誓章；遗产申报誓章 P8#;a  
affidavit of no receipt 述明无收款的誓章 SVvR]T&_  
affiliate 联号；联营公司；附属公司 ?9<byEO%M  
affiliated company 附属公司；联号；联营公司 [p3)C<;ZC  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 C/nzlp~
 
affordability 负担能力 %DJxUuh  
African Development Bank [AfDB] 非洲开发银行 \dpsyc  
after-acquired property 事后取得的财产 3'(w6V  
after-hours dealing 市后交易 @r.u8e)l  
after-tax profit 税后盈利；税后利润；税后溢利 XsE] Z4  
agency agreement 代理协议 h9Zf4@w  
agency expenses 代理机构的开支 ]A*v\Qy  
agency fee 代理费 \A-w,]9^V  
Agency Law 《代理法》 DFvLCGkDk  
agent 代理人；承销人 n[2[V*|mI  
agent of company 公司代理人 xHN"7j}h  
agent's fee 代理人费；经纪费 oe1Dm  
aggregate 总计；总数；总体数字 O/;$0`~hY  
aggregate amount 总款额；总额 (bP\_F5D  
aggregate assets and liabilities 总体资产与负债 e%#8]$  
aggregate at constant price 按固定价格计算的总体数字 /W !A^  
aggregate demand 总需求 n~/#~VTVe  
aggregate gross position 总持仓量 @WuB&uF=d  
aggregate limit 总限额 x@EEMO1_"  
aggregate of salaries tax 合计薪俸税 G[V?#7.
 
aggregate performance 总体表现；总体业绩 Epm'u[w
V  
aggregate supply 总体供应 ;jb+x5t  
aggregate surplus 总盈余 'IrwlS  
aggregate total 整体总额 enu",wC3  
aggregate value 总值；合计价值 [&mYW.O<  
aggregated basis 合计基准 7X|M\WUq  
aggregated net chargeable income 合计应课税入息实额 }^J&D=J5V  
aggregation 合并计算；合计；总和 ^%|(dMo4  
aggregation of incomes of husband and wife 夫妇入息合并计算 cpV:y  
aggregation of property 财产的总和 @=jcdn!\M  
agio 差价；贴水 7QdU|1]  
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》 E%L]ifA9!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,nMc. G3  
《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》 ^:0NKq\  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment x+h7OvW{  
《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》 (0%0+vY  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?&Y3Fr)%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 VK9I#   
agreement for a settlement 授产协议 E|2klA^+*  
agreement for assignment 转让协议 'c#ZW|A  
agreement for sale 售卖协议；买卖协议 w}Q|*!?_  
agreement for sale and purchase 买卖协议 &HKrmFgX{  
agreement for the payment of interest 支付利息协议 xe)< )y  
agreement for the repayment of money 还款协议 wzAp`Zs2Dm  
agreement of reinsurance 再保险协议 7S<Z&1(  
Agricultural Bank of China 中国农业银行 ?3tR(H<  
air passenger departure tax 飞机乘客离境税 A/NwM1z[o)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "yMr\jt~-  
airport tax 机场税 6"Tr$E  
alcohol duty 酒精税 64s9Dy@%F  
alienation 让与；让渡；转让 ~g2ColFhu  
alimony 生活费；赡养费 ~mUP!f  
All Ordinaries Index [AOI] 所有普通股指数 |L{<=NNs:D  
all risks 全险；综合险 GXaCH))TO  
All Sales Record for Stock Market 《股票市场成交报告》 B^(0>Da\  
Allied Capital Resources Limited 新联财务有限公司 D]+tr%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Py(l+Ik`>  
allocation letter 拨款信件 ;D_6u(IC4:  
allocation of fund 分配款项；预留款项 m{gK<T  
allocation of profit 利润分配；溢利分配 8a{FxCBw  
allocation warrant 拨款令 O
2{_:B>K[  
allotment 分配；配股 x9PEYhL?  
allotment notice 股份配售通知；配股通知 !F{5"$  
allotment of shares 股份分配 * wN+Ak q  
allowable 可获宽免；免税的 "42u0rH0J  
allowable business loss 可扣除的营业亏损 DvnK_Q!  
allowable expenses 可扣税的支出 BY: cSqAW  
allowance 免税额；津贴；备抵；准备金 whP>'9t.w  
allowance for debts 债项的免税额 (E)/' sEb  
allowance for depreciation by wear and tear 耗损折旧免税额 %j=E}J<H5*  
allowance for funeral expenses 殡殓费的免税额 UC*<]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B\bIMjXV  
allowance for repairs and outgoings 修葺及支出方面的免税额 {: EQ  
allowance to debtor 给债务人的津贴 9;;1 "^4/  
alteration of capital 资本更改 Yg%V  
alternate trustee 候补受托人 6YT*=\KT  
amalgamation 合并 &G55<tRE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &Qghm o  
ambit of charges 征税范围；收费范围 ))6
3?_  
amended valuation 经修订的估值 %@(6,^3%i  
American Commodities Exchange 美国商品交易所 $Vp&Vc8  
American Express Bank Limited 美国运通银行 r2QC$V:0  
American Stock Exchange 美国证券交易所 <u44YvLBm  
amortization 摊销 C78d29  
amount due from banks 存放银行同业的款项 ^sH1YE}0  
amount due from banks abroad 存放海外银行同业的款项 =1n>vUW+J  
amount due from holding companies 控股公司欠款 &eY$(o-Hw  
amount due from local banks 存放本港银行同业的款项 kYs2AzS{d  
amount due to banks 银行同业的存款 hmkcWr`  
amount due to banks abroad 海外银行同业的存款 <2y~7h:  
amount due to holding companies 控股公司存款 FQi"OZHq  
amount due to local banks 本港银行同业的存款 RCNqHYR  
amount due to outport banks 外埠银行同业的存款 $y=sT({VVe  
amount for note issue 发行纸币的款额 *cTN5S>  
amount of bond 担保契据的款额 n2-R[W^  
amount of consideration 代价款额 =}7wpTc,  
amount of contribution 供款数额 @N.W#<IG  
amount of indebtedness 负债款额 s4SR6hBO  
amount of principal of the loan 贷款本金额 ]8YHA}P  
amount of rates chargeable 应征差饷数额 #.}Su+XF  
amount of share capital 股本额 l)VMF44  
amount of sums assured 承保款额 ]@ETQ8QN  
amount of variation 变动幅度 ~PuPY:"  
amount of vote 拨款数额 4E3HY
Z  
amount payable 应付款额 1`_Mc ]  
amount receivable 应收款额 f%*-PW^*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aI|)m8>)X  
analysis 分析 A@'):V8_%C  
ancillary risk 附属风险 C bG"8F|4  
annual account 周年帐目；周年帐目报表；年度决算；年结 [.z1  
annual accounting date 年结日期 4)9X) Qx  
annual allowance 每年免税额；年积金；年度津贴；年津 SVXey?A;CJ  
annual balance 年度余额 x#dJH9NR[  
annual disposable income 每年可动用收入 @R}L 4  
annual estimates 周年预算 $K<jmEC@<  
annual fee 年费 $yaE!.Kc  
annual general meeting 周年大会 @c$mc  
annual growth rate 年增率；每年增长率 e5fJN)+a  
annual long-term supplement 长期个案每年补助金 !l6B_[!
@  
annual pensionable emolument 可供计算退休金的年薪 >E"FoZM=  
annual report 年报 |#5JI#,vX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]2zx}D4f  
annual return 周年报表；周年申报表；每年报税表格 & PHHacp  
Annual Return Rules 《周年报表规则》 E_?3<)l)RI  
annual review of consumer prices 每年消费物价回顾 Q;r 0#"  
annual roll-forward basis 逐年延展方式 7F?^gMi  
annual salary 年薪 ; @Gm@d  
annual statement 年度报表；年度决算表 &$hfAG]"  
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 >tP/"4
c  
annuitant 年金受益人 7-e)V{A`w  
annuity 年金 @zfeCxVOA  
annuity contract 年金合约 R52q6y:<x  
annuity on human life 人寿年金 r(vk2Qy  
antecedent debt 先前的债项 |hp_X>Uv'  
ante-dated cheque 倒填日期支票 O";r\Z  
anticipated expenditure 预期开支 j- F=5)A  
anticipated net profit 预期纯利 s3kh (N  
anticipated revenue 预期收入 0?,EteR  
anti-inflation measure 反通货膨胀措施 .M:,pw"S]  
anti-inflationary stance 反通货膨胀立场 *
o"F.H{#N  
apparent deficit 表面赤字 +< BAJWU  
apparent financial solvency 表面偿债能力 m}Tu^dy  
apparent partner 表面合伙人 D>*%zz|
 
application for personal assessment 个人入息课税申请书 1ygu>sKS&A  
application of fund 资金应用 m U7Ad"  
application to release as liquidator and to destruct the books of accounts and documents "c\T  
申请免除清盘人职务及毁灭帐簿与文件 HEe0dqG  
appointed actuary 委任精算师 nk-6W4  
appointed auditor 委任核数师；委任审计师 eMz,DYa/G  
appointed trustee 委任的受托人 MzK&Jh  
appointer 委任人 Vg[U4,  
apportioned pro rata 按比例分摊 9lTA/-  
apportionment 分配；分摊 7Oxvq^[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %t+V8A  
apportionment formula 分摊方程式 ]]%C\Ryy}  
apportionment of estate duty 遗产税的分摊 , PN?_N  
appraisal 估价；评估 AS;{O>}54  
appreciable growth 可观增长 `m'2RNSc+#  
appreciable impact 显着影响 ?Cu#(  
appreciable increase 可观增长 TqbKH08i/  
appreciation 增值；升值 4\sS  
appreciation against other currencies 相对其他货币升值 d G:=tf&1R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >b*P
d *f  
appreciation tax 增值税 |Ca$>]?  
appropriation 拨款；拨用；拨付 {8I
93]  
appropriation account 拨款帐目 2?-}(F;Z  
Appropriation Bill 拨款法案 8CEy#%7]}  
appropriation-in-aid system 补助拨款办法 ^Gs!"Y  
approved assets 核准资产 kf5921
(P  
approved basket stock 认可一篮子证券 ;ejC:3yO  
approved budget 核准预算 ZTS*E,U%  
approved charitable donation 认可慈善捐款 Ti' GSL  
approved charitable institution 认可慈善机构 :l9C7o  
approved currency 核准货币；认可货币 4dfe5\  
approved estimates 核准预算 QG9 2^  
approved estimates of expenditure 核准开支预算 @~gz-l^$  
approved overseas insurer 核准海外保险人 C5sV-UMR  
approved overseas trust company 核准海外信托公司 )SDGj;j+  
approved pooled investment fund 核准汇集投资基金 tO~H/0  
approved provident fund scheme 认可公积金计划 M6?Qw=  
approved provision 核准拨款 @RaMO#  
approved redeemable share 核准可赎回股份 Wdy2;a<\{  
approved regional stock 认可地区性证券 GB[W'QGiq  
approved retirement scheme 认可退休金计划 0W=IuPDU  
approved subordinated loan 核准附属贷款 c yN_Sg  
arbitrage 套戥；套汇；套利 5jjJQ'  
arbitrageur 套戥者；套汇者 >)S a#w;  
arbitrary amount 临时款项 ]Uxx_1$,  
arrangement 措施；安排；协定 23+GX&Rp  
arrears 欠款 .+[[m$J  
arrears of pay 欠付薪酬 ]m}>/2oSs  
arrears of revenue 逾期未收税款；逾期未收的帐项 f4w|  
articles of association 组织章程；组织细则；组织章程细则 >Xb]n_`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 * rs_k/2(  
ascertainment of profit 确定利润 !4z"a@$  
"Asia Clear" “亚洲结算系统” Jge;/f!i  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 HVu_@[SYR3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 g?@(+\W  
Asian Development Fund [ADF] 亚洲发展基金 Z.R^@@RqJ  
Asian dollar bond 亚洲美元债券 <,cDEN7  
Asian dollar market 亚洲美元市场 8@$QN4^u^  
Asian dollar rate 亚洲美元利率 [;.zl1S<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 z1]RwbA?1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 rq
a;MPl  
asked price 沽盘；喊价；索价；卖方报价 VNytK_F0P  
assessable income 应评税入息 }l[t0C t  
assessable loss 应评税亏损 V@Po}  
assessable profit 应评税利润 N$=<6eQm  
assessable value 应评税值 fYCAwS{  
assessed profit 估定利润 O9>/WmLe  
assessed value 经评估价值 CF>NyY:_  
assessment 评税；评定；估价；评税单 iWtWT1n8n  
assessment number 评税编号；估价编号 E|^a7-}|  
assessment of additional tax 补加税评税 9'4cqR  
assessment of performance 业绩评估；实绩评价 ~sA}.7  
Assessor 评税主任 mX2Qf8  
asset price bubbles 资产价格泡沫 ;2X1qw>  
asset-backed securities 具资产保证的证券 xSLN  
assets accretion 资产增值 wL%>  
assets and liabilities 资产与负债 zizrc.g/Yg  
assets betterment statement 资产递增表；资产改进表 v.Q)Obyn  
assets lending 实物放款；有抵押贷款 TAGqRYgi  
assets of the company passing on the death 死者去世时转移的公司资产 &_-~kU1K^  
assets pledged as security for liabilities 用作负债抵押的资产 1P[!B[;c  
assets portfolio 资产投资组合 4s$))x9p  
assets price 资产价格 da2BQ;  
assets quality 资产质素 FNm8j#c~Q  
assets realization 资产变现 ;#j/F]xG  
assets refinancing arrangement 资产再集资安排 Y}Qu-fm  
assets securitization 资产证券化 }S42.f.p  
assets situated outside Hong Kong 在香港以外地方的资产 7v\OS-  
assets stripping 削减资产；拆卖资产 khEHMvVH  
assets value 资产值 h<uRlTk  
assignee 承让人 W~7q&||;C  
assignment 转让；转让书；转让契 %Y!lEzB5  
assignment of interest 权益转让 Y*7.3 +#  
assignment of letters patent and trade mark 专利证书及商标转让 Kk/qd)nk  
assignment of property 物业转让；物业转让书 fCF93,?$  
assignment right 转让权 b8`O7@ar  
assignor 转让人
%F{@DN`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 f:BW{Cij;y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 q=6M3OnS>  
associate member 附属会员 s=KA(4p  
associated body corporate 相联法人团体 g4~{#P^i  
associated company 相联公司；联属公司 :/1WJG:!  
associated corporation 相联法团 IXC: Q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (F#Qunze  
公认会计师公会〔英国〕 ]p$fEW g  
Association of Futures Exchange Brokers 香港期货经纪协会 _/PjeEm $p  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `@Qq<T}V  
association of underwriters 承保人组织 p-Q1abl  
assumption of control 接管 ]C'r4Ch^  
assurance 担保；保险；转易；转易书 .-<o[(s  
assurance of interest 权益的转易 ,NVQ C=  
at 19XX price 按一九ＸＸ年价格计算 Z4rK$B  
at a discount 按赔价计算；按贴水价格计算；打折扣 G2em>W_n  
at a premium 按溢价计算；按升水价格计算 "\e9Y<  
at call 通知付款；按通知 XLOk+Fn  
at constant market price 按固定市价计算 3:76x
 
at constant price 按固定价格计算 cvAkP2  
at cost 按成本计算 %7hYl'83  
at current market price 按当时市价计算；按现时市价计算 q`qbaX\J3  
at current price 按当时价格计算；按现时价格计算 =NlA
Gzv!w  
at factor cost 按要素成本计算；按生产要素成本计算 RJSNniYr7  
at money-of-the-day price 按付款当日价格计算 /dtFB5Z"w  
at or better 按指定或较佳价位〔买卖指令〕 a}=)b#T`  
at par 按面值计算；平价 B?Pu0 _|s  
at sight 见票即付 EpPKo  
at the close 按收市盘 M(5lSu  
at the opening 按开市盘 8vchLl#  
attestation 见证；见证条款 (Kx3:gs  
at-the-money option 平价期权  5)mn  
attorney 受权人；受托代表人 )2:d8J\  
attornment 新拥有人承认书 fkYa  
attributable profit 可归属利润 y5
oiH  
attributable share value 可归属股份价值 MF>?! !  
Auckland Stock Exchange 奥克兰证券交易所 hGzj}t W8d  
auction 拍卖 0naegy?,  
auctioneer 拍卖商 l$z-'  
audit 审计；核数 V<(cW'zA/  
Audit Commission 审计署 M`S >Q2{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] C'hZNFsF;  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 G;`+MgJ)  
audit review 帐目审查 |nv8&L8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5J1,Usm  
audited account 审计帐目；经审计的帐目 tX6n~NJ$  
audited annual account 经审计的周年帐目 <sn^>5Ds  
audited balance sheet 经审计的资产负债表 $,bLb5}Qu  
auditor 核数师；核数主任；审计师 hoPCbjkov  
auditor's certificate 核数师证明书；审计师证明书 2}hEBw68  
auditor's report 核数师报告；审计师报告 HjL+Wg  
Aussie bond 澳元债券 .hn"NXy  
austerity budget 紧缩预算 [9*+s  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @_0XK)pW  
Australia All Ordinaries Index 澳洲所有普通股票指数 *\-6p0~A  
Australian Dollar [AUD] 澳元 j
oYj`K  
Australian Options Market 澳大利亚期权市场 7)<&,BWc  
Australian Securities Commission 澳洲证券事务监察委员会 NouT~K`'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &@nI(PXv  
Australian Stock Exchange 澳大利亚证券交易所 8*6U4R  
Austrian Schilling [ATS] 奥地利先令 T+Du/ERL  
authentication 认证；鉴证 *<]ulR2  
authority to purchase 委托购买证；委购书 Fb.wm  
authorization 认可；核准；授权；授权书 UG 9uNgzQ/  
authorization by direction 指示授权 %nT!u!#  
authorization by instruction 指令授权 0<
nk>o  
authorization by warrant 令状授权 iCa#OQ  
authorization of unit trust 单位信托的认可 jIg]?4bW[  
authorized agent 指定代理人 5_0Eh!s
x  
authorized capital 法定资本 REc69Y.k  
authorized clerk 出市员 THkg,*;:  
authorized dealer 认可交易商 }-!0d*I  
authorized financial institution 认可财务机构 -I'#G D>  
authorized fund 认可基金 Jro)  
authorized fund house 获授权的基金公司；认可基金公司 g2BE-0,R  
authorized institution 认可机构 RQ!kVM@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =J<3B H^m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 c7,p5[  
authorized insurer 获授权保险人；获认可承保人 H $XO]\  
authorized investment 特准投资项目 9x23## s  
authorized person 获授权人 xrf z-"n4  
authorized representative 获授权代表 S
 sGb;  
authorized share capital 法定股本 _-$(=`8|<{  
automated quotation system 自动报价系统 iTwb#Q=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2old})CLJ  
自动交易系统〔香港期货交易所有限公司〕 ^e1@o\]  
automatic adjustment mechanism 自动调整机制 /&_$+Iun  
automatic adjustment system 自动调整系统 MA6(VII
 
Automatic Clearing House 自动票据交换所 )pbsvR_  
automatic exchange rates accumulation system 自动化汇率累集系统 nD{o8;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 gwm!Pw j  
automatic teller machine [ATM] 自动柜员机 Vo"Wr>F  
autopay 自动转帐 8,7^@[bzXx  
available assets 可用资产 Y;-$w|&P>  
available fiscal reserve 现存财政储备 ~l+2Z4nV  
available profit 可用利润 3f@@|vZF  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 TD!--l*gL  
average 平均；平均数；海损 QV)>+6\  
average basic salary 平均基本薪金 &N:Iirg  
average consumer expenditure 平均消费开支；一般消费开支 <A^sg?s<'  
average cost 平均成本 kUGOkSP8[  
average cost of land production 增辟土地平均成本 C.].HQ  
average daily turnover 平均每日成交额  k
{d]  
average daily wage rate 平均每日工资率 N:x--,2  
average expenditure pattern 平均开支模式 ~G,_4}#"pM  
average growth rate 平均增长率 w;W# 'pE  
average net fixed assets 固定资产平均净值 ]l>LU2 sx  
average of relatives 相对价格平均数 %PM&`c98z7  
average price 平均价格 "ngULpb{R  
average propensity to consume 平均消费倾向；一般消费倾向 !K*(# [  
average propensity to save 平均储蓄倾向；一般储蓄倾向 {7'Wi$^F  
average rate 平均率 }IEwGoDwNs  
average revenue 平均收入；平均收益 =h0vdi%{  
average stock 平均库存；平均存货 :e/*5ix  
average yearly rent 平均年租 h!=h0  
avoidance of double taxation 避免双重课税 4a}[&zm(5  
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 }`cf3'rdk  
h4Wt oE>i  
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