一些有用的会计术语(也不知道发的地方对不对)A

A: '`fz|.|cbB  
A share Ａ股；甲类股份 u.Z,HsEOb  
abatement of tax 减税；减扣免税额 J{bNx8.&  
ABN AMRO Bank N.V. 荷兰银行 #Bgq]6G2  
above-the-line expenditure 线上项目支出；经常预算支出 _F9O4Q4  
above-the-line receipt 线上项目收入；经常预算收入 *QT|J6ng  
ABSA Asia Limited 南非联合亚洲有限公司 nH% 1lD?:  
absolute change 绝对数值变更 y O
LqIvN  
absolute expenditure 实际开支 BbdJR]N/!h  
absolute guideline figure 绝对准则数字 &i%1\o  
absolute interest 绝对权益 sCE2 F_xjL  
absolute order of discharge 绝对破产解除令 ;5
wr5H3  
absolute profit margin 绝对利润幅度 h1 (MvEt  
absolute value 实值；绝对值 2>!?EIE7  
absolutely vested interest 绝对既得权益 F_&bE@k  
absorbed cost 已吸收成本；已分摊成本 =j{r95)|u  
absorption 吸收；分摊；合并 b&1-tYV  
absorption rate 吸收率；摊配率；分摊率 <m3or  
ACB Finance Limited 亚洲商业财务有限公司 /)E'%/"A  
acceptable form of reciprocity 合理的互惠条件 >hbT'Or@  
acceptable rate 适当利率；适当汇率 {#'M3z=  
acceptance agreement 承兑协议 V9Gk``F<RZ  
acceptance for honour 参加承兑 a4L0
Itrp  
acceptor 承兑人；接受人；受票人 pRLs*/Bw  
acceptor for honour 参加承兑人 X ?lF,p  
accident insurance 意外保险 |ZnRr  
Accident Insurance Association of Hong Kong 香港意外保险公会 |U4t 8  
accident insurance scheme 意外保险计划 I{0bsTp;  
accident year basis 意外年度基准 oK3aW6  
accommodation 通融；贷款 78i"3Tm)w  
accommodation bill 通融票据；空头票据 @ dF]X  
accommodation party 汇票代发人 g2'Q
)w  
account balance 帐户余额；帐户结余 }475c{  
account book 帐簿 HAr_z@#E  
account collected in advance 预收款项 x6c#[:R&  
account current book 往来帐簿 <7%4=  
account of after-acquired property 事后取得的财产报告 p~xrl jP$  
account of defaulter 拖欠帐目 :xP$iEA`G  
account payable 应付帐款 w(xRL#%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2og8VI  
account receivable 应收帐款 w>W`8P_b@  
account receivable report 应收帐款报表 ax)
j$  
account statement 结单；帐单；会计财务报表 +#d}3^_]  
account title 帐户名称；会计科目 6b8@6;&LI  
accountant's report 会计师报告 0piBK=tE/  
Accountant's Report Rules 会计师报告规则 X)TUKt  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KZxA\,Y'5  
Accounting Arrangements 《会计安排》 ToB^/ n[  
accounting basis 会计基础 5@{+V!o,  
accounting by Official Receiver 破产管理署署长呈交的帐目 Mn=5yU  
Accounting Circular 《会计通告》 +.b@rU6H  
accounting class 会计类别 )5Bkm{v3  
accounting date 记帐日期；会计结算日期 BOQeP/>  
accounting for money 款项核算 _2,eS[wP  
Accounting Officer 会计主任 <?I s~[2  
accounting period 会计报告期；会计期 u70-HFI@  
accounting policy 会计政策；会计方针 [8K+zT5  
accounting practice 会计惯例 v8`)h<:W?  
accounting principle 会计准则 Twj?SV  
accounting record 会计记录 M5Twulz/w  
accounting report 会计报告 'C9H6)Zq)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 oYG].PC  
Accounting Society of China 中国会计学会 gAY%VFBP0  
accounting statement 会计报表 dTV:/QM  
accounting system 会计制度；会计系统 K~#wvUb  
accounting transaction 会计事项；帐务交易 `=0J:  
accounting treatment 会计处理 ~',}]_'oR-  
accounting year 会计年度 I'[hvp  
accretion 增值；添加 z]
YP  
accrual 应计项目；应累算数目 zTa>MzH1-;  
accrual basis 应计制；权责发生制 5w#*JK  
accrual basis accounting 应计制会计；权责发生制会计 '%m0@5|hCD  
accrue 应累算；应计 7(<49bb.V  
accrued benefit 应累算利益 N+vU@)_lC  
accrued charges 应计费用 0KF)+`CC>  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,ZYj8^gF  
accrued expenses 应累算费用 #89h}mp'  
accrued interest payable 应付利息；应计未付利息 Bn"r;pqWiT  
accrued interest receivable 应收利息；应计未收利息 [wM<J$=2
 
accrued right 累算权益 m7XJe[O  
accruing profit 应累算的利润 Qjj:r~l  
accumulated fiscal reserve 累积财政储备 /Jc?;@{  
accumulated profit 累积利润；滚存溢利 |m%M$^sZ}  
accumulated reserve 累积储备 &E{5k{Y  
accumulation of surplus income 累积收益盈余 6rnehv!p  
acquired assets 既得资产 y%H;o?<WX  
acquisition 收购；购置；取得 PSdH9ea  
acquisition cost 购置成本 r]{fjw(~  
acquisition expenses 购置费用 p.2>
-L  
acquisition of 100% interest 收购全部股权 :`Kr|3bQ  
acquisition of control 取得控制权 8dw]i1t<  
acquisition of fixed assets 购置固定资产 RT45@   
acquisition of shell “买壳” {tE/Jv $  
acquisition price 收购价 Zw5\{Z0  
act of God 天灾 9rb/hkX&  
acting partner 执事合伙人 .'SXRrn&:C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3_atv'I  
active partner 积极参与的合伙人 ~PNO|]8j  
active trading 交投活跃 ."Yub];H  
actual circulation 实际流通 xrT_ro8  
actual cost 实际成本 j}R
4mh  
actual expenditure 实际开支；实际支出 c=2e?  
actual income 实际入息；实际收入；实际收益 ] %*970  
actual market 现货市场 H&L=WF+x  
actual price 现货价；实际价格 U
ZdE^Q[  
actual profit 实际利润 9xg_M=72  
actual quotation 实盘；实际价位；实际报价 2`* %NJ  
actual year basis 按实际年度计算 x~GV#c  
actuals 实货 s9A'{F  
actuarial investigation 精算调查 er5}=cFZ  
actuarial principle 精算原则 =&fBmV  
actuarial report 精算师报告 F_~-o,\  
Actuarial Society of Hong Kong 香港精算学会 33kI#45s  
actuarial valuation 精算师估值 Yf:utCvv  
actuary 精算师 O#7ldF(  
ad referendum agreement 暂定协议；有待覆核的协定 2t { Cpw  
ad valorem duty 从价税；按值征税 s8|#sHT  
ad valorem duty system 从价税制 A*pihBo7  
ad valorem fee 从价费  2H<?  
ad valorem tariff 从价关税 Xh]\q
)  
additional allowance 额外免税额 b,a\`%m}  
additional amount for unexpired risk 未过期风险的额外款额 ^+[o+  
additional assessable profit 补加应评税利润 2vnzB8"k  
additional assessment 补加评税 FGx_qBG4|  
additional commitment 额外承担 4Uf+t?U9  
additional commitment vote 额外承担拨款 G 7)D+],{Y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v%<_Mh  
additional dependent parent allowance 供养父母额外免税额 fC3IxlG  
additional provision 额外拨款 s/[i>`g/9  
additional stamp duty 附加印花税 ud:?~?j&w  
additional tax 补加税罚款；补加税款 U30)r+
&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^TWN_(-@  
adjudged bankrupt 被裁定破产 ~rCn
ST  
adjudicated bankrupt 裁定破产人 n@L!{zY  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 l7{hq}@;cC  
adjudication of bankruptcy 裁定破产；宣告破产 +>qBK}`  
adjudication of insolvency 裁定无力偿还债务 )O- x1U  
adjusted actual 经调整的实数；调整后的实数 %FFw!eVi  
adjusted current assets 经调整的流动资产；调整后的流动资产 FA^x|C=$  
adjusted figure 经调整的数字；调整后的数额 ~+7yi4(i  
adjusted liabilities 经调整的负债；调整后的负债 g}^/8rW  
adjusted loss 经调整的亏损；调整后的亏损 |/
fbU_d  
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 [/uKo13  
adjusted profit 经调整的利润；调整后的利润 |V9%@ Y?  
adjusted surplus 经调整的盈余额；调整后的盈余额 TiBE9  
adjusted value 经调整的价值；调整后的价值 ,P"R.A  
adjustment 调整；修订；理算〔保险〕 ;D8Nya>%  
adjustment centre 调剂中心 wI}'wALhA  
adjustment lag 调整过程的时间差距；调整时差 K=5_jE^e  
adjustment mechanism 调整机制 vB4cdW 2#3  
adjustment of loss 亏损调整 ap%o\&T;  
adjustment process 调整过程；调整程序 ]bnxOk  
adjustment range 调整幅度 Y)u}+Yg  
administered exchange rate 受管制汇率 SbnVU[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3}:pD]`h  
administration expenses 行政费用 0v7;ZxD  
administration fee 手续费；行政费 2K*-uT#$~  
administration in bankruptcy 破产管理 ]|`gTD6  
administration order 遗产管理令 jPU#{Wo#  
administrator 管理人；遗产管理人 L7Oytdc<  
administrator of the estate 遗产管理人 /#G"'U/  
admission of debt 债项承认书 {t/!a0\HS  
admission of proof 接纳债权证明 <M'IRf/D  
advance 放贷款项；垫付款项；预支款项；预付款项 9_>4~!x`  
advance account 暂支帐目；预付款帐户 g[M@  
advance compensation 预付补偿金 T4!]^_t^  
advance from shareholder 股东垫款 NuO
>zAu  
advance pending reimbursement 预支以待日后付还 qfYb\b
 
advanced economy 先进经济体系 <Z8] W1)  
advancement 预付；预付财产 hTG d Uw]  
advances warrant 垫款令 pO+1?c43
 
advancing 贷出 c?R.SBr,'  
adverse balance 逆差 _TPo=}Z  
adverse exchange 逆汇 jATU b-  
advertisement addressed to shareholders 在报章刊登的致股东通告 H4:TYh  
advice for collection 托收通知书 omjLQp[%  
advice of drawing 提款通知书；汇票通知书 X3m?zQbhv  
advice of payment 付款通知 *Ra")(RnDK  
Advisory Committee [Securities and Futures Commission] n&C9f9S  
谘询委员会〔证券及期货事务监察委员会〕 zRJy3/>  
Advisory Committee on Diversification 经济多元化谘询委员会 5ZKnxEW,(  
affidavit 誓章；遗产申报誓章 E+1j3Q;  
affidavit of no receipt 述明无收款的誓章 "tj#P  
affiliate 联号；联营公司；附属公司 pWx3l5)R  
affiliated company 附属公司；联号；联营公司 Zj7XmkL  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 tJu<#hX  
affordability 负担能力 ;Z`)*TRp4  
African Development Bank [AfDB] 非洲开发银行 kTk?[BK  
after-acquired property 事后取得的财产 H);'\]_'x  
after-hours dealing 市后交易 <C>i~<`d  
after-tax profit 税后盈利；税后利润；税后溢利 _(z"l"l=$  
agency agreement 代理协议 R]Yhuo9,&n  
agency expenses 代理机构的开支 Azle ;\l`  
agency fee 代理费 ~Op1NE  
Agency Law 《代理法》 rka:.#!  
agent 代理人；承销人 UA8!?r-cR
 
agent of company 公司代理人 5,c`  
agent's fee 代理人费；经纪费 |@g1|OWd|  
aggregate 总计；总数；总体数字 lhI;K
4#  
aggregate amount 总款额；总额 Kmnr}Lp9  
aggregate assets and liabilities 总体资产与负债 ~+np7  
aggregate at constant price 按固定价格计算的总体数字 PW`Tuj  
aggregate demand 总需求 j
FXU xf  
aggregate gross position 总持仓量 Na6z,TW  
aggregate limit 总限额 CbHNb~  
aggregate of salaries tax 合计薪俸税 <M7*N.  
aggregate performance 总体表现；总体业绩  j%}Jl  
aggregate supply 总体供应 xKr,XZu  
aggregate surplus 总盈余 `SwnKg  
aggregate total 整体总额 0&\Aw'21  
aggregate value 总值；合计价值 (>K$gAQH  
aggregated basis 合计基准 L&N"&\K2U  
aggregated net chargeable income 合计应课税入息实额 qC4-J)8Wk  
aggregation 合并计算；合计；总和 jwq"B$ap  
aggregation of incomes of husband and wife 夫妇入息合并计算 HxMsH5;  
aggregation of property 财产的总和 0l=}v%D  
agio 差价；贴水 EC~t'v  
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》 ;9PM?Iy[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment vRq xZN  
《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》 DsX>xzM  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ZH(.|NaH  
《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》 1;P\mff3Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment eI}VHBAz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 HIq1/)  
agreement for a settlement 授产协议 ]2(c$R
 
agreement for assignment 转让协议 EDo@J2A  
agreement for sale 售卖协议；买卖协议 @(cS8%wK  
agreement for sale and purchase 买卖协议 xB(:d'1|  
agreement for the payment of interest 支付利息协议 x]ti3?w  
agreement for the repayment of money 还款协议 6b/b}vl  
agreement of reinsurance 再保险协议 ':V_V. :  
Agricultural Bank of China 中国农业银行 wF uh6!J  
air passenger departure tax 飞机乘客离境税 `+.I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 K
8J2eV\  
airport tax 机场税 ~&}O|B()  
alcohol duty 酒精税 2f!oA~|2  
alienation 让与；让渡；转让 YP<]f>SBt  
alimony 生活费；赡养费 ~qS/90,  
All Ordinaries Index [AOI] 所有普通股指数 !T*B{+|  
all risks 全险；综合险 <yS"c5D6  
All Sales Record for Stock Market 《股票市场成交报告》 hQm4R]a  
Allied Capital Resources Limited 新联财务有限公司 m=MT`-:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 BB.TrQM.#  
allocation letter 拨款信件 a+/|O*>#  
allocation of fund 分配款项；预留款项 >y9o&D  
allocation of profit 利润分配；溢利分配 \`zG`f  
allocation warrant 拨款令 w4'K2 7  
allotment 分配；配股 qYiAwK$  
allotment notice 股份配售通知；配股通知 r(i)9RI+(  
allotment of shares 股份分配 5G!U'.gr  
allowable 可获宽免；免税的 f4S@lyYF  
allowable business loss 可扣除的营业亏损 {{3H\ rR  
allowable expenses 可扣税的支出 S7a6ntei  
allowance 免税额；津贴；备抵；准备金 C):d9OI?  
allowance for debts 债项的免税额 y^=oYL  
allowance for depreciation by wear and tear 耗损折旧免税额 *?D2gaCta  
allowance for funeral expenses 殡殓费的免税额 3~</lAm;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %5*#c*)R  
allowance for repairs and outgoings 修葺及支出方面的免税额 FA9e(Ha   
allowance to debtor 给债务人的津贴 w.aFaR)04  
alteration of capital 资本更改
{0e{!v  
alternate trustee 候补受托人 ~It+|X=Kx  
amalgamation 合并 M:M>@|)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A{2$hKqHi  
ambit of charges 征税范围；收费范围 dCP Tpm  
amended valuation 经修订的估值  s7o*|Xv  
American Commodities Exchange 美国商品交易所 #`4^zU)  
American Express Bank Limited 美国运通银行 t4@g;U?o  
American Stock Exchange 美国证券交易所 6\Vu#r  
amortization 摊销 MN
qyEc""  
amount due from banks 存放银行同业的款项 X-$td~r  
amount due from banks abroad 存放海外银行同业的款项 Ro]IE|Fv  
amount due from holding companies 控股公司欠款 %"Q!5
qH&  
amount due from local banks 存放本港银行同业的款项 hZWK5KwT  
amount due to banks 银行同业的存款 iFG5%>5F  
amount due to banks abroad 海外银行同业的存款 +~Lzsh"  
amount due to holding companies 控股公司存款 j{R|]SjW2H  
amount due to local banks 本港银行同业的存款 %`T5a<   
amount due to outport banks 外埠银行同业的存款 s66XdM  
amount for note issue 发行纸币的款额 W4*BR_H&*  
amount of bond 担保契据的款额 
%]0U60  
amount of consideration 代价款额 0a6@HwO  
amount of contribution 供款数额 Y"kS!!C>[  
amount of indebtedness 负债款额 J+
ZdZa}Ob  
amount of principal of the loan 贷款本金额 DUKmwKM"k  
amount of rates chargeable 应征差饷数额 c9TAV,/fF*  
amount of share capital 股本额 [RFK-E  
amount of sums assured 承保款额 q
4GW=@eD  
amount of variation 变动幅度 kqig
Fcz!Y  
amount of vote 拨款数额 Bb[e[,ah  
amount payable 应付款额 l
iw 9:@+V  
amount receivable 应收款额 D2%G.z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 199hQxib:  
analysis 分析 {9.~]dI|L  
ancillary risk 附属风险 7
R<u=U  
annual account 周年帐目；周年帐目报表；年度决算；年结 5f&{!
N  
annual accounting date 年结日期 FHNuMdFn  
annual allowance 每年免税额；年积金；年度津贴；年津 xDA,?i;T 0  
annual balance 年度余额 f+TBs_  
annual disposable income 每年可动用收入 z?uQlm*We  
annual estimates 周年预算 a
RO_,n
9  
annual fee 年费 @z$pPo0fW  
annual general meeting 周年大会 9g&)6,<  
annual growth rate 年增率；每年增长率 `-K)K<  
annual long-term supplement 长期个案每年补助金 /zG-\eU  
annual pensionable emolument 可供计算退休金的年薪 v(@+6#&  
annual report 年报 F `pyhc>1;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -=Eq/su%  
annual return 周年报表；周年申报表；每年报税表格 &>zy_)  
Annual Return Rules 《周年报表规则》 ?fa,[r|G  
annual review of consumer prices 每年消费物价回顾 l`FR.)2h  
annual roll-forward basis 逐年延展方式 aEFe!_QY  
annual salary 年薪 w HHF=Q  
annual statement 年度报表；年度决算表 QV'3O|  
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 a[P>SqT4`  
annuitant 年金受益人 F{*9[jY  
annuity 年金 {uwk[f{z  
annuity contract 年金合约 $,&gAU  
annuity on human life 人寿年金 :^-HVT)qF  
antecedent debt 先前的债项 ? W2I1HEy  
ante-dated cheque 倒填日期支票 "l[V%f E  
anticipated expenditure 预期开支 AY/-j$5+?  
anticipated net profit 预期纯利 Fe&n,  
anticipated revenue 预期收入 7Ysy\gZ&wp  
anti-inflation measure 反通货膨胀措施 "Yfr"1RmO  
anti-inflationary stance 反通货膨胀立场 AYPf)K;%  
apparent deficit 表面赤字 x#F1@r8R  
apparent financial solvency 表面偿债能力 RSPRfYU/  
apparent partner 表面合伙人 xU13fl  
application for personal assessment 个人入息课税申请书 ttbQergS  
application of fund 资金应用 M~z(a3@[V  
application to release as liquidator and to destruct the books of accounts and documents }lC64;yo  
申请免除清盘人职务及毁灭帐簿与文件 g"Q}h  
appointed actuary 委任精算师 3h[:0W!C]  
appointed auditor 委任核数师；委任审计师 'x45E.wYw  
appointed trustee 委任的受托人 U8WHE=Kk\h  
appointer 委任人 t.>te'DK/  
apportioned pro rata 按比例分摊 Yn$>QS 4  
apportionment 分配；分摊 SD|4ybK>d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c5iormb"#  
apportionment formula 分摊方程式 m
.HX2(&\3  
apportionment of estate duty 遗产税的分摊 -@ UN]K  
appraisal 估价；评估 k;K> ,$F  
appreciable growth 可观增长 z%}CBTm  
appreciable impact 显着影响 /UaNYv/  
appreciable increase 可观增长 C6D=>%uY  
appreciation 增值；升值 liCCc;&B;  
appreciation against other currencies 相对其他货币升值 RQ*|+~H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !4 4mT'Y  
appreciation tax 增值税 #.MIW*==  
appropriation 拨款；拨用；拨付 L.TgJv43  
appropriation account 拨款帐目 -n=$[-w  
Appropriation Bill 拨款法案 "9U+h2#]  
appropriation-in-aid system 补助拨款办法 u"#6_-0y  
approved assets 核准资产 hyk|+z`B  
approved basket stock 认可一篮子证券 W>q*.9}Y"  
approved budget 核准预算 %2Xus9;k#  
approved charitable donation 认可慈善捐款 ]uStn   
approved charitable institution 认可慈善机构 cYq']$]  
approved currency 核准货币；认可货币 !!-}ttFA  
approved estimates 核准预算 =qV4Sje|q  
approved estimates of expenditure 核准开支预算 .y %pGi  
approved overseas insurer 核准海外保险人 J+3\2D?  
approved overseas trust company 核准海外信托公司 &AQg'|  
approved pooled investment fund 核准汇集投资基金 0okO+Q
U,a  
approved provident fund scheme 认可公积金计划 t`<}UWAH+  
approved provision 核准拨款 Rm,[D)D^0N  
approved redeemable share 核准可赎回股份 hapB! ~M?  
approved regional stock 认可地区性证券 |n|U;|'^  
approved retirement scheme 认可退休金计划 Pp1zW3+Q  
approved subordinated loan 核准附属贷款 %jbJ6c  
arbitrage 套戥；套汇；套利 t-*VsPy  
arbitrageur 套戥者；套汇者 q9W~7  
arbitrary amount 临时款项 1AV1d%F  
arrangement 措施；安排；协定 GZ/pz+)i&  
arrears 欠款 mHK@(D7X  
arrears of pay 欠付薪酬 Aj8l%'h[  
arrears of revenue 逾期未收税款；逾期未收的帐项 xQNw&'|UU  
articles of association 组织章程；组织细则；组织章程细则 p|&ZJ@3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y'J:?!S,Yu  
ascertainment of profit 确定利润 ,h%D4EVx  
"Asia Clear" “亚洲结算系统” 71k!k&Im  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :DOr!PNA  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 fnLR  
Asian Development Fund [ADF] 亚洲发展基金 ;=5@h!@R  
Asian dollar bond 亚洲美元债券 t7jh?]  
Asian dollar market 亚洲美元市场 Wphe%Of  
Asian dollar rate 亚洲美元利率 2gQ
Y8h8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 w8AJ#9W  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 fnVW/23  
asked price 沽盘；喊价；索价；卖方报价 nwa\Lrh  
assessable income 应评税入息 \]Y\P~n  
assessable loss 应评税亏损 l 8O"w&  
assessable profit 应评税利润 :3111}>c  
assessable value 应评税值 WW@JVZxK  
assessed profit 估定利润 MxM](ew~7  
assessed value 经评估价值 dIoF~8V  
assessment 评税；评定；估价；评税单 ]%gp?9wy  
assessment number 评税编号；估价编号 5xh!f%6  
assessment of additional tax 补加税评税 :`:xP  
assessment of performance 业绩评估；实绩评价 RpHpMtvNo/  
Assessor 评税主任 <MPeh&_3
#  
asset price bubbles 资产价格泡沫 @+}rEe_(  
asset-backed securities 具资产保证的证券 JfI aOhKs]  
assets accretion 资产增值 .o-0aBG  
assets and liabilities 资产与负债 qg^(w fI  
assets betterment statement 资产递增表；资产改进表 @rPI$ia1~  
assets lending 实物放款；有抵押贷款 T6sr/<#<(  
assets of the company passing on the death 死者去世时转移的公司资产 kVV\*"9y  
assets pledged as security for liabilities 用作负债抵押的资产 >}ro[x`K  
assets portfolio 资产投资组合 9b?
i G  
assets price 资产价格 [Xxw]C6\>(  
assets quality 资产质素 ^7i^ \w0  
assets realization 资产变现 $cRcap  
assets refinancing arrangement 资产再集资安排 [Z#
+gh  
assets securitization 资产证券化 Dl0/-=L  
assets situated outside Hong Kong 在香港以外地方的资产 F{TC#J}I%'  
assets stripping 削减资产；拆卖资产 y<O@rD8iA  
assets value 资产值 8B}'\e4i  
assignee 承让人 >pgQb9 T+_  
assignment 转让；转让书；转让契 "sFW~Y  
assignment of interest 权益转让 mZ`1JO9  
assignment of letters patent and trade mark 专利证书及商标转让 \\Y,?x_0T  
assignment of property 物业转让；物业转让书 l'|E,N>X  
assignment right 转让权 \BN|?r$a  
assignor 转让人 ^H'hD  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 XxmJP5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "nVK< Vd  
associate member 附属会员 K5P Gi#  
associated body corporate 相联法人团体 p@#]mVJ>9  
associated company 相联公司；联属公司 Zw2jezP@t  
associated corporation 相联法团 fp9rO}##  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] W\HLal  
公认会计师公会〔英国〕 ;l$9gD>R  
Association of Futures Exchange Brokers 香港期货经纪协会 n"(7dl?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 dVvZu% DFp  
association of underwriters 承保人组织 9OPK4-  
assumption of control 接管 v2IEJ  
assurance 担保；保险；转易；转易书 5iP8D<;o5  
assurance of interest 权益的转易 K|`+C1!  
at 19XX price 按一九ＸＸ年价格计算 VMaS;)0f@  
at a discount 按赔价计算；按贴水价格计算；打折扣 (F/HU"C  
at a premium 按溢价计算；按升水价格计算 6_W<hevI  
at call 通知付款；按通知 ^Y$
QR]  
at constant market price 按固定市价计算 >g>?Y G  
at constant price 按固定价格计算 f_oq1W)9  
at cost 按成本计算 Kp8fh-4_  
at current market price 按当时市价计算；按现时市价计算 )V=0IZi  
at current price 按当时价格计算；按现时价格计算 V{43HA10b  
at factor cost 按要素成本计算；按生产要素成本计算 xC<R:"Mn  
at money-of-the-day price 按付款当日价格计算 I|H,)!Z  
at or better 按指定或较佳价位〔买卖指令〕 7 n\mj\  
at par 按面值计算；平价 $2Kau 1  
at sight 见票即付 iwvt%7  
at the close 按收市盘 Vre=%bGw  
at the opening 按开市盘 dAL0.>|`0  
attestation 见证；见证条款 b2G2cL-(  
at-the-money option 平价期权 g4Y) Bz
 
attorney 受权人；受托代表人 iOl%-Y  
attornment 新拥有人承认书 ' Q\@19  
attributable profit 可归属利润 :*#rRQ>t  
attributable share value 可归属股份价值 ^)|&|  
Auckland Stock Exchange 奥克兰证券交易所 A_@I_V$  
auction 拍卖 FH4u$g+  
auctioneer 拍卖商 a|U}Ammr  
audit 审计；核数 n;%y  
Audit Commission 审计署 6*sw,sU[y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] q1H~ |1  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 9t#P~>:jY}  
audit review 帐目审查 R_7 6W&  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 i[PvDv"n  
audited account 审计帐目；经审计的帐目 mU50pM~/i  
audited annual account 经审计的周年帐目 ]+mjOks~  
audited balance sheet 经审计的资产负债表 3u*82s\8T  
auditor 核数师；核数主任；审计师 jH(&oV  
auditor's certificate 核数师证明书；审计师证明书 JwjI{,jY  
auditor's report 核数师报告；审计师报告 Rl1$?l6Rf  
Aussie bond 澳元债券 `ovgWv  
austerity budget 紧缩预算 \N?7WQ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 FtN}]@F  
Australia All Ordinaries Index 澳洲所有普通股票指数 2%5?Fn=  
Australian Dollar [AUD] 澳元 %Mh Q  
Australian Options Market 澳大利亚期权市场 <3lUV7!  
Australian Securities Commission 澳洲证券事务监察委员会 l"kxr96  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 F%Kp9I*  
Australian Stock Exchange 澳大利亚证券交易所 b"Zq0M0l  
Austrian Schilling [ATS] 奥地利先令 8qN"3 Et  
authentication 认证；鉴证 0D<TF>M;pn  
authority to purchase 委托购买证；委购书 lw s(/a*c  
authorization 认可；核准；授权；授权书 -/zp&*0gcx  
authorization by direction 指示授权 <>]1Y$^Y
 
authorization by instruction 指令授权 3B;}j/h2  
authorization by warrant 令状授权 3I]Fdp)'  
authorization of unit trust 单位信托的认可 '[Xl>
Z[  
authorized agent 指定代理人 0potz]}  
authorized capital 法定资本 &-=K:;x  
authorized clerk 出市员 JIMWMk;ot  
authorized dealer 认可交易商 yQ'eu;+]  
authorized financial institution 认可财务机构 ;@9e\!%  
authorized fund 认可基金 G)8ChnJa!m  
authorized fund house 获授权的基金公司；认可基金公司 n08; <  
authorized institution 认可机构 ;Xyte  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 BB63xEx  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~\[?wN  
authorized insurer 获授权保险人；获认可承保人 p'g^Wh  
authorized investment 特准投资项目 %&tb9_T)d  
authorized person 获授权人 .1LPlZ  
authorized representative 获授权代表 7-X/>v  
authorized share capital 法定股本 {\EOo-&A  
automated quotation system 自动报价系统 J,(7.+`~#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0aogBg_@K  
自动交易系统〔香港期货交易所有限公司〕 9#Bx]wy  
automatic adjustment mechanism 自动调整机制 PyFj@n  
automatic adjustment system 自动调整系统 'PpZ/ry$  
Automatic Clearing House 自动票据交换所 L%XXf3;c  
automatic exchange rates accumulation system 自动化汇率累集系统 SRItE\"Xe  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ei|cD[ NY  
automatic teller machine [ATM] 自动柜员机 \DS^i`o)rY  
autopay 自动转帐 MxTmWsaW  
available assets 可用资产 ]-:1se  
available fiscal reserve 现存财政储备 (
UGol[f<  
available profit 可用利润 'B`#:tX^N  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 c" +zgP  
average 平均；平均数；海损 #]y5zi  
average basic salary 平均基本薪金 O#:&*Mv  
average consumer expenditure 平均消费开支；一般消费开支 v,jhE9_O0  
average cost 平均成本 =U"dPLax  
average cost of land production 增辟土地平均成本 f`?0WJ(M  
average daily turnover 平均每日成交额 #uKWuGz]  
average daily wage rate 平均每日工资率 oNIFx5*Z  
average expenditure pattern 平均开支模式 (ND
%}  
average growth rate 平均增长率 Z(;AyTXA  
average net fixed assets 固定资产平均净值 ;Xu22fKh  
average of relatives 相对价格平均数 jgq{p
Z#E  
average price 平均价格 ?mU\ N0o  
average propensity to consume 平均消费倾向；一般消费倾向 3;l"=#5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Yb6q))Y  
average rate 平均率 ZdH1nX(Yh3  
average revenue 平均收入；平均收益 /c#l9&,  
average stock 平均库存；平均存货 ! Mo`^t  
average yearly rent 平均年租 LG&5VxT=,<  
avoidance of double taxation 避免双重课税 |
` "?  
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 J@]k%h  
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