一些有用的会计术语(也不知道发的地方对不对)A

A: .R^q$U~v3  
A share Ａ股；甲类股份 ra F+Bt`  
abatement of tax 减税；减扣免税额 3ih:t'N-  
ABN AMRO Bank N.V. 荷兰银行 8;i
'dF:)  
above-the-line expenditure 线上项目支出；经常预算支出 Dc9Fb^]QOG  
above-the-line receipt 线上项目收入；经常预算收入 W~& QcSWqD  
ABSA Asia Limited 南非联合亚洲有限公司 R-6km Tex>  
absolute change 绝对数值变更 QE6L_\l  
absolute expenditure 实际开支 3Vk<hBw2  
absolute guideline figure 绝对准则数字 J\?d+}hynX  
absolute interest 绝对权益 vhrURY.
  
absolute order of discharge 绝对破产解除令 =>*9"k%m  
absolute profit margin 绝对利润幅度 | MXRNA~  
absolute value 实值；绝对值 ~pw%p77)  
absolutely vested interest 绝对既得权益 ? @- t.N  
absorbed cost 已吸收成本；已分摊成本 9gFfbvd  
absorption 吸收；分摊；合并 5Z_aN|Xn  
absorption rate 吸收率；摊配率；分摊率 RY}:&vWDk  
ACB Finance Limited 亚洲商业财务有限公司 w|U7pUz  
acceptable form of reciprocity 合理的互惠条件 IAd[_<9D  
acceptable rate 适当利率；适当汇率 _SrkR7  
acceptance agreement 承兑协议 Nazr4QU  
acceptance for honour 参加承兑 ]t-B-(D  
acceptor 承兑人；接受人；受票人 72\o6{BiC  
acceptor for honour 参加承兑人 42Cc`a%U  
accident insurance 意外保险 }
LwKi-G?  
Accident Insurance Association of Hong Kong 香港意外保险公会 /Z2 g>  
accident insurance scheme 意外保险计划 2{01i)2y  
accident year basis 意外年度基准 ;HmQRiCg  
accommodation 通融；贷款 ^.>XDUO F  
accommodation bill 通融票据；空头票据 MC_i"P6a  
accommodation party 汇票代发人 eY\!}) 5  
account balance 帐户余额；帐户结余 5N[H@%>QO  
account book 帐簿 ,-)ww:  
account collected in advance 预收款项 PG*FIRDb  
account current book 往来帐簿 9u1Fk'cxG,  
account of after-acquired property 事后取得的财产报告 yHmNO*(  
account of defaulter 拖欠帐目 `aM8L  
account payable 应付帐款 a;v;%rs  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nm`}Z'&)  
account receivable 应收帐款  WYW@%t  
account receivable report 应收帐款报表 9R N ge;*  
account statement 结单；帐单；会计财务报表 KV|ywcGhT  
account title 帐户名称；会计科目 d[&Ah~,  
accountant's report 会计师报告 kOV6O?h  
Accountant's Report Rules 会计师报告规则 ;'oi7b  
accounting and auditing procedure 会计与审计程序；会计与核数程序 84c[Z  
Accounting Arrangements 《会计安排》 +~?K@n  
accounting basis 会计基础 -O6\!Wo=-  
accounting by Official Receiver 破产管理署署长呈交的帐目 aFDCVm%U|  
Accounting Circular 《会计通告》 h5ZxxtGU  
accounting class 会计类别
^ oh%Ns  
accounting date 记帐日期；会计结算日期 u4~(0  
accounting for money 款项核算 nE"0?VNW$  
Accounting Officer 会计主任 ~p$ncIr2Q  
accounting period 会计报告期；会计期 W4S]2P>T  
accounting policy 会计政策；会计方针 9|2LuHQu+  
accounting practice 会计惯例 ~c'R7E&Bfa  
accounting principle 会计准则 eQsoZQA1  
accounting record 会计记录 ixJwv\6Y  
accounting report 会计报告 C-;}a%c"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p/?TU  
Accounting Society of China 中国会计学会 'p4b8:X  
accounting statement 会计报表 l?zWi[Zf  
accounting system 会计制度；会计系统 6'JP%~QlS  
accounting transaction 会计事项；帐务交易 C<hb{
$@  
accounting treatment 会计处理 \2AXW@xE  
accounting year 会计年度 TmdRB8N  
accretion 增值；添加 0@2pw2{Ru  
accrual 应计项目；应累算数目 hJ0m;j&4y  
accrual basis 应计制；权责发生制 fZt3cE\  
accrual basis accounting 应计制会计；权责发生制会计 &:Sb$+z  
accrue 应累算；应计 23gJD8i8  
accrued benefit 应累算利益 ?`Som_vKO  
accrued charges 应计费用 J.pe&1  
accrued cumulative preference share dividend 应累算的累积优先股股息 * TR~>|  
accrued expenses 应累算费用 6WEu(}=  
accrued interest payable 应付利息；应计未付利息 Clzz!v  
accrued interest receivable 应收利息；应计未收利息 UE/N-K)`  
accrued right 累算权益 %M;{+90p>t  
accruing profit 应累算的利润 0= -D  
accumulated fiscal reserve 累积财政储备 g#<M/qn  
accumulated profit 累积利润；滚存溢利 dWhF[q"  
accumulated reserve 累积储备 Ujss?::`G  
accumulation of surplus income 累积收益盈余 ;AE%f.Y  
acquired assets 既得资产 fa;GM7<e)  
acquisition 收购；购置；取得 <>K@#|%Y&  
acquisition cost 购置成本 ^<nN~@
j  
acquisition expenses 购置费用 !d=Q@oy5  
acquisition of 100% interest 收购全部股权 qYR+qSAJP  
acquisition of control 取得控制权 gb@ |\n  
acquisition of fixed assets 购置固定资产 My\  
acquisition of shell “买壳”
V39)[FH}  
acquisition price 收购价 ^1NtvQe@Y\  
act of God 天灾 |cq%eN  
acting partner 执事合伙人 0Z>oiBr4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (r )fx  
active partner 积极参与的合伙人 -~ycr[}x  
active trading 交投活跃 g63?(+Fz  
actual circulation 实际流通 {>=#7e-]  
actual cost 实际成本 c}g:vh  
actual expenditure 实际开支；实际支出 Is !DiB  
actual income 实际入息；实际收入；实际收益 xn)r6  
actual market 现货市场 &_y+hV{  
actual price 现货价；实际价格 %]@K}!)2  
actual profit 实际利润 DwC8?s*2H  
actual quotation 实盘；实际价位；实际报价 Eb=;D1)y]  
actual year basis 按实际年度计算  \l8$1p  
actuals 实货 d<l
-Ldle  
actuarial investigation 精算调查 {cBLm/C  
actuarial principle 精算原则 G.c@
4Wz+  
actuarial report 精算师报告 ?4}EhXR(  
Actuarial Society of Hong Kong 香港精算学会 r.;(Kx/M  
actuarial valuation 精算师估值 8yc?9&/|  
actuary 精算师 zVs|go>F  
ad referendum agreement 暂定协议；有待覆核的协定 aXefi'!6  
ad valorem duty 从价税；按值征税 QZ54Osdl  
ad valorem duty system 从价税制 yi/jZX  
ad valorem fee 从价费 yD!V;?EnK  
ad valorem tariff 从价关税 J#y?^Qm$)<  
additional allowance 额外免税额 ps6c>AN`A&  
additional amount for unexpired risk 未过期风险的额外款额 "Z6:d"S`  
additional assessable profit 补加应评税利润 t#h<'?\E  
additional assessment 补加评税 $MG. I[h  
additional commitment 额外承担 `;R|SyrX  
additional commitment vote 额外承担拨款 -/#tQ~{gs  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <ArP_! `3  
additional dependent parent allowance 供养父母额外免税额 '((Ll  
additional provision 额外拨款 g1`/xJz|  
additional stamp duty 附加印花税 @Q atgYu  
additional tax 补加税罚款；补加税款 #/9(^6f:  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 s(I7}oRWsL  
adjudged bankrupt 被裁定破产 Cz_chK4  
adjudicated bankrupt 裁定破产人 __V6TDehJ$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;zO(bj>  
adjudication of bankruptcy 裁定破产；宣告破产 >AW=N  
adjudication of insolvency 裁定无力偿还债务 '2%/h4jY  
adjusted actual 经调整的实数；调整后的实数 kM?p>V6  
adjusted current assets 经调整的流动资产；调整后的流动资产 RKP->@Gs  
adjusted figure 经调整的数字；调整后的数额 8_tMiIE-pS  
adjusted liabilities 经调整的负债；调整后的负债 +xlxhF  
adjusted loss 经调整的亏损；调整后的亏损 ~4iIG}Y<  
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 Th%1eLQ  
adjusted profit 经调整的利润；调整后的利润 Tl3{)(ezx  
adjusted surplus 经调整的盈余额；调整后的盈余额 0R2
AhA#  
adjusted value 经调整的价值；调整后的价值 0Fh*8a}?b  
adjustment 调整；修订；理算〔保险〕 tnmuCz  
adjustment centre 调剂中心 N+PW,a  
adjustment lag 调整过程的时间差距；调整时差 ?%h JZm;  
adjustment mechanism 调整机制 B"I>mw  
adjustment of loss 亏损调整 :*!u\lV\  
adjustment process 调整过程；调整程序 Y2Y2>^  
adjustment range 调整幅度 f.=4p^  
administered exchange rate 受管制汇率 pstQithS  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 SJ-g2aAT  
administration expenses 行政费用 ^q,KRut  
administration fee 手续费；行政费 f6Wu+~|Y  
administration in bankruptcy 破产管理 X?.bE!3=  
administration order 遗产管理令 ~Rcd  
administrator 管理人；遗产管理人 z~xN]=  
administrator of the estate 遗产管理人 ?Ib/}JST  
admission of debt 债项承认书 05MtQB   
admission of proof 接纳债权证明 V|.aud=7z  
advance 放贷款项；垫付款项；预支款项；预付款项 E `)p,{T  
advance account 暂支帐目；预付款帐户 zY|]bP[NEH  
advance compensation 预付补偿金 AAdRuO{l1  
advance from shareholder 股东垫款 5@Q4[+5&_  
advance pending reimbursement 预支以待日后付还 *[7,@S/<F  
advanced economy 先进经济体系 v[6BESu  
advancement 预付；预付财产 +2w54X%?M  
advances warrant 垫款令 `R^g[0 w'  
advancing 贷出 0{Kl5>Z9M  
adverse balance 逆差 ,\DB8v6l\A  
adverse exchange 逆汇 tGd<{nF%2  
advertisement addressed to shareholders 在报章刊登的致股东通告 |b/J$.R  
advice for collection 托收通知书 I
R%a+;Xs  
advice of drawing 提款通知书；汇票通知书 =3oz74O[  
advice of payment 付款通知 7-ba-[t#A  
Advisory Committee [Securities and Futures Commission] BQBO]<99  
谘询委员会〔证券及期货事务监察委员会〕 h ;5 -X7  
Advisory Committee on Diversification 经济多元化谘询委员会 +c\s%Gzrh  
affidavit 誓章；遗产申报誓章 vd /_`l.D  
affidavit of no receipt 述明无收款的誓章 KW&&AuPb}  
affiliate 联号；联营公司；附属公司 r[Q$w>  
affiliated company 附属公司；联号；联营公司 3_T'TzQu  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 &bj :,$@  
affordability 负担能力 =tH+e7it  
African Development Bank [AfDB] 非洲开发银行 &U xN.vl  
after-acquired property 事后取得的财产 VSZ6;&2^  
after-hours dealing 市后交易 RQ{w`>K  
after-tax profit 税后盈利；税后利润；税后溢利 S/d})8~.  
agency agreement 代理协议 S53%*7K.  
agency expenses 代理机构的开支 ["Q8`vV0WO  
agency fee 代理费 J5Fg]O*  
Agency Law 《代理法》 0 $e;#}  
agent 代理人；承销人 z[v5hhI)4  
agent of company 公司代理人 %1VMwqC]E  
agent's fee 代理人费；经纪费 ;^DUtr ;  
aggregate 总计；总数；总体数字 W'XMC"  
aggregate amount 总款额；总额 ,mYoxEB kl  
aggregate assets and liabilities 总体资产与负债 !Y]}&
pUP  
aggregate at constant price 按固定价格计算的总体数字 (4{49b  
aggregate demand 总需求 <\^X,,WtO  
aggregate gross position 总持仓量 @?Y^=0  
aggregate limit 总限额 YC=BP5^  
aggregate of salaries tax 合计薪俸税 R/^JyL  
aggregate performance 总体表现；总体业绩 cT0utR
&  
aggregate supply 总体供应 X_'.@q<!CV  
aggregate surplus 总盈余 Z{p6Q1u  
aggregate total 整体总额 k #*|-?  
aggregate value 总值；合计价值 YF>t{|  
aggregated basis 合计基准 o@LjSQ5!  
aggregated net chargeable income 合计应课税入息实额 &"tce6&
 
aggregation 合并计算；合计；总和 \ @N>38M  
aggregation of incomes of husband and wife 夫妇入息合并计算 HB`pK'gz  
aggregation of property 财产的总和 v[a#>!;s  
agio 差价；贴水 2J4|7UwJ  
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》 ;mi
0
Q.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment XFu@XUk!K  
《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》 N0vd>b  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment HqXo;`Yy}  
《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》 E;
4Ns  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2hJ{+E.m  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 M+hc,;6  
agreement for a settlement 授产协议 jq0tMTb%L  
agreement for assignment 转让协议 0"2 
[I  
agreement for sale 售卖协议；买卖协议 5h:SH]tn8]  
agreement for sale and purchase 买卖协议 K%=n \Y  
agreement for the payment of interest 支付利息协议 {my=Li<_H  
agreement for the repayment of money 还款协议 OaCL'!  
agreement of reinsurance 再保险协议 uAvs  
Agricultural Bank of China 中国农业银行 a ^)Mx9  
air passenger departure tax 飞机乘客离境税 b(Z%#*e  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 n/,7ryu  
airport tax 机场税 G'Q7(c  
alcohol duty 酒精税 )%y~{j+M  
alienation 让与；让渡；转让 .v" lY2:N  
alimony 生活费；赡养费 rd,mbH[<C  
All Ordinaries Index [AOI] 所有普通股指数 uPF yRWK  
all risks 全险；综合险 u4<r$[]V  
All Sales Record for Stock Market 《股票市场成交报告》 ~o/^=:*  
Allied Capital Resources Limited 新联财务有限公司 ,\IqKRcYU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Oq[E\8Wn  
allocation letter 拨款信件 L|q<Bpz  
allocation of fund 分配款项；预留款项 #h3+T*5} 6  
allocation of profit 利润分配；溢利分配 `90v~OF  
allocation warrant 拨款令 Eq8
OAuN  
allotment 分配；配股 ?J~JQe42  
allotment notice 股份配售通知；配股通知 l#~FeD  
allotment of shares 股份分配 40#KcbMa|  
allowable 可获宽免；免税的 7 YK+TGmU^  
allowable business loss 可扣除的营业亏损 Nu_w@T\l  
allowable expenses 可扣税的支出  ,g,jY]o  
allowance 免税额；津贴；备抵；准备金 N9n1s2;o  
allowance for debts 债项的免税额 *c AoE l  
allowance for depreciation by wear and tear 耗损折旧免税额 `>sqP aD  
allowance for funeral expenses 殡殓费的免税额 -ufmpq.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N6J$z\ P  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]JD$f
S=_  
allowance to debtor 给债务人的津贴 R&4E7wrdP  
alteration of capital 资本更改 ]~qN<x  
alternate trustee 候补受托人 Vd?v"2S(9  
amalgamation 合并 m_(hCY=Q$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i52R,hz  
ambit of charges 征税范围；收费范围 1!f'nS  
amended valuation 经修订的估值 EORRSP,$2  
American Commodities Exchange 美国商品交易所 \9}5}X_x.  
American Express Bank Limited 美国运通银行 @qC:% |>  
American Stock Exchange 美国证券交易所
c"YK+2  
amortization 摊销 0&.lS
wa  
amount due from banks 存放银行同业的款项 q9 ;\B&  
amount due from banks abroad 存放海外银行同业的款项 b;t]k9:"L  
amount due from holding companies 控股公司欠款 -Y[-t;  
amount due from local banks 存放本港银行同业的款项 og\XLJ}_  
amount due to banks 银行同业的存款 gPwp [  
amount due to banks abroad 海外银行同业的存款 v)d0MxSC  
amount due to holding companies 控股公司存款 2T3DV])Q  
amount due to local banks 本港银行同业的存款 MJG%HakK0  
amount due to outport banks 外埠银行同业的存款 DrEtnt  
amount for note issue 发行纸币的款额 r{Q< a  
amount of bond 担保契据的款额 p&4n3%(R@  
amount of consideration 代价款额 ZWa#}VS}-n  
amount of contribution 供款数额 OV/FQH;V  
amount of indebtedness 负债款额 yhdG 93  
amount of principal of the loan 贷款本金额 bvgD;:Aj  
amount of rates chargeable 应征差饷数额 2Y4&Sba^Y  
amount of share capital 股本额 W<LaR,7  
amount of sums assured 承保款额 >ek%P;2w>  
amount of variation 变动幅度 od}x7RI%m  
amount of vote 拨款数额 2wBU@T1  
amount payable 应付款额 w+37'vQ  
amount receivable 应收款额 yo.SPd="Vx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,>UmKrYo  
analysis 分析 {T.Vu]L80  
ancillary risk 附属风险 ->hxHr`!%a  
annual account 周年帐目；周年帐目报表；年度决算；年结 m6x. "jG  
annual accounting date 年结日期 `az`?`i7  
annual allowance 每年免税额；年积金；年度津贴；年津 cA%U  
annual balance 年度余额 7:L~n(QpP  
annual disposable income 每年可动用收入 668bJ.M\O  
annual estimates 周年预算 c_q+
_$t  
annual fee 年费 0X?fDz}jd  
annual general meeting 周年大会 B<XPu=|  
annual growth rate 年增率；每年增长率 3b
3cNYP  
annual long-term supplement 长期个案每年补助金 E)hinH  
annual pensionable emolument 可供计算退休金的年薪 +=h!?<*C8  
annual report 年报  >Y'yM4e*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C%c `@="b  
annual return 周年报表；周年申报表；每年报税表格 \Ep/'Tj&  
Annual Return Rules 《周年报表规则》 fE*I
+pe  
annual review of consumer prices 每年消费物价回顾 | q16%6q  
annual roll-forward basis 逐年延展方式 \z`d}\3(R  
annual salary 年薪 1Kh?JH  
annual statement 年度报表；年度决算表 7h]R{_  
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 Kk98FI0]  
annuitant 年金受益人 ;0!
Wd  
annuity 年金 9,5II0N L  
annuity contract 年金合约 9`v:$(I  
annuity on human life 人寿年金 9(F?|bfk  
antecedent debt 先前的债项 02^(z6K'&?  
ante-dated cheque 倒填日期支票 1:!rw,Jzl`  
anticipated expenditure 预期开支 R$fIb}PDr  
anticipated net profit 预期纯利 T+nC>}*jgJ  
anticipated revenue 预期收入 0o|,& K  
anti-inflation measure 反通货膨胀措施 ];d:z[\P  
anti-inflationary stance 反通货膨胀立场 W>s'4C`  
apparent deficit 表面赤字 C9H11g7{  
apparent financial solvency 表面偿债能力 =(X'c.%i  
apparent partner 表面合伙人 LXC`Zq\  
application for personal assessment 个人入息课税申请书 e-cb?.WU?  
application of fund 资金应用 G^ZkY  
application to release as liquidator and to destruct the books of accounts and documents &8AS=v  
申请免除清盘人职务及毁灭帐簿与文件 >
v_5xd9  
appointed actuary 委任精算师 .r|vz6tU?  
appointed auditor 委任核数师；委任审计师 &E &iaw!  
appointed trustee 委任的受托人 \ui^ d  
appointer 委任人 4D8yb|o  
apportioned pro rata 按比例分摊 6J-
}&U  
apportionment 分配；分摊 eH!|MHe  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $ XsQ e  
apportionment formula 分摊方程式 c;rp@_ULG?  
apportionment of estate duty 遗产税的分摊 U\8#Qvghf  
appraisal 估价；评估 q7 oR9  
appreciable growth 可观增长 8}oDRN!
J  
appreciable impact 显着影响 f5GR#3-h(  
appreciable increase 可观增长 x0A%kp&w  
appreciation 增值；升值 '}`hY1v  
appreciation against other currencies 相对其他货币升值 a61
eH )a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {qWG^Db  
appreciation tax 增值税 ?SOF n  
appropriation 拨款；拨用；拨付 quGPk)c  
appropriation account 拨款帐目 LEngZ~sV/  
Appropriation Bill 拨款法案 h!N&gZ[0  
appropriation-in-aid system 补助拨款办法 y]YS2^  
approved assets 核准资产 <SM&VOiaOz  
approved basket stock 认可一篮子证券 Mr NOcx&  
approved budget 核准预算 lMzCDx!m  
approved charitable donation 认可慈善捐款  .02(O  
approved charitable institution 认可慈善机构 
=@KYA(D  
approved currency 核准货币；认可货币 FJ%R3N\  
approved estimates 核准预算 ?3TK7]1V:  
approved estimates of expenditure 核准开支预算 (bFWT_CChz  
approved overseas insurer 核准海外保险人 i)=89?8  
approved overseas trust company 核准海外信托公司 7x7r!rSe,  
approved pooled investment fund 核准汇集投资基金 txfwLqx  
approved provident fund scheme 认可公积金计划 KaQq[a  
approved provision 核准拨款 :y-0qzD?  
approved redeemable share 核准可赎回股份 mERZ_[a2  
approved regional stock 认可地区性证券  mz VuQ  
approved retirement scheme 认可退休金计划 A[ECa{v  
approved subordinated loan 核准附属贷款 2V2x,!  
arbitrage 套戥；套汇；套利 UE,~_hp  
arbitrageur 套戥者；套汇者 ~R?dD
L  
arbitrary amount 临时款项 PDq}Tq  
arrangement 措施；安排；协定 8P<UO  
arrears 欠款 9MtJo.A  
arrears of pay 欠付薪酬 /IJ9_To  
arrears of revenue 逾期未收税款；逾期未收的帐项 {8Jk=)(md  
articles of association 组织章程；组织细则；组织章程细则 <#p|z`N  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =7]Q6h@X  
ascertainment of profit 确定利润 ilRm}lU|x  
"Asia Clear" “亚洲结算系统” %QsSR'`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .xz,pn}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +z jzO]8  
Asian Development Fund [ADF] 亚洲发展基金 M`C~6Mf+  
Asian dollar bond 亚洲美元债券 #:vDBP05.m  
Asian dollar market 亚洲美元市场 qgC-@I  
Asian dollar rate 亚洲美元利率 ?` eYWZ">  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9{UP)17  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ptWG@"j/b  
asked price 沽盘；喊价；索价；卖方报价 BtpjQNN  
assessable income 应评税入息 Z:o 86~su  
assessable loss 应评税亏损 Vi?~0.Z
%  
assessable profit 应评税利润 gLxT6v5wk.  
assessable value 应评税值 p[
@oF5M  
assessed profit 估定利润 _KM$u>B8  
assessed value 经评估价值 hKH$AEHEU}  
assessment 评税；评定；估价；评税单 Ss<_K>wk  
assessment number 评税编号；估价编号 q:-]d0B+  
assessment of additional tax 补加税评税 lq\'  
assessment of performance 业绩评估；实绩评价 F'UguC">  
Assessor 评税主任 Dmm r]~  
asset price bubbles 资产价格泡沫 fs3-rXoB  
asset-backed securities 具资产保证的证券 D#/%*|  
assets accretion 资产增值 Wq{d8|)1  
assets and liabilities 资产与负债 {80oRD2=Q  
assets betterment statement 资产递增表；资产改进表 r8 Zyld_@  
assets lending 实物放款；有抵押贷款 WJY4>7}{B@  
assets of the company passing on the death 死者去世时转移的公司资产 iA%' ;V  
assets pledged as security for liabilities 用作负债抵押的资产 j""y2c1  
assets portfolio 资产投资组合 .,ppGc|*  
assets price 资产价格 "
doU.U&u  
assets quality 资产质素 o! 2n}C  
assets realization 资产变现 3!"b guE  
assets refinancing arrangement 资产再集资安排 m[@%
{  
assets securitization 资产证券化 +Jo 3rX'`  
assets situated outside Hong Kong 在香港以外地方的资产 Vyq#p9Q  
assets stripping 削减资产；拆卖资产 -lP )  
assets value 资产值 w$b+R8.n)  
assignee 承让人 y=oVUsG  
assignment 转让；转让书；转让契 (N*<\6kr  
assignment of interest 权益转让 *< $c =  
assignment of letters patent and trade mark 专利证书及商标转让 re ]Ste  
assignment of property 物业转让；物业转让书 _d\u!giy  
assignment right 转让权 <wUD  
assignor 转让人 (?!(0Ywbg  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 n{.*El>{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 W?"2;](  
associate member 附属会员 kyRh k\X  
associated body corporate 相联法人团体 %0+h  
associated company 相联公司；联属公司 <=)D=Ax/_[  
associated corporation 相联法团 3XApY'  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \tiUEE|k  
公认会计师公会〔英国〕 R8=I)I-8  
Association of Futures Exchange Brokers 香港期货经纪协会 ?ae[dif  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 v9t47>V  
association of underwriters 承保人组织 ^)9MzD^_nV  
assumption of control 接管 "RV`L[(P*k  
assurance 担保；保险；转易；转易书 f!M[awj%  
assurance of interest 权益的转易 h V|v6 _  
at 19XX price 按一九ＸＸ年价格计算 {z5V{M(|w3  
at a discount 按赔价计算；按贴水价格计算；打折扣 vgh^fa!/  
at a premium 按溢价计算；按升水价格计算 j.=UI-&m  
at call 通知付款；按通知 l50|` 6t  
at constant market price 按固定市价计算 0
8Pt(kzNA  
at constant price 按固定价格计算 ,Lt~u_lve  
at cost 按成本计算 .g/ARwM}  
at current market price 按当时市价计算；按现时市价计算 []A"]p  
at current price 按当时价格计算；按现时价格计算 S+) l[0  
at factor cost 按要素成本计算；按生产要素成本计算 YM
#  
at money-of-the-day price 按付款当日价格计算
Qq,i  
at or better 按指定或较佳价位〔买卖指令〕 97qtJ(ESI  
at par 按面值计算；平价 5"-una>D  
at sight 见票即付 } * ?
n?'  
at the close 按收市盘 h*;g0QBkl  
at the opening 按开市盘 b(PHZCy#  
attestation 见证；见证条款 u%6Irdx  
at-the-money option 平价期权 Z/89&Uy`h  
attorney 受权人；受托代表人 lj "Z  
attornment 新拥有人承认书 >\|kJ?h  
attributable profit 可归属利润 Cec9#C  
attributable share value 可归属股份价值 [+g(  
Auckland Stock Exchange 奥克兰证券交易所 <mv7HKVg  
auction 拍卖 Je#!Wd  
auctioneer 拍卖商 ~_DF06G  
audit 审计；核数 B`?N,N"  
Audit Commission 审计署 Af2=qe  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] EX`"z(L  
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〕 ~`*1*;Q<H|  
audit review 帐目审查 ^%\)Xi  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 F[>7z3I  
audited account 审计帐目；经审计的帐目 'O.+
6`&  
audited annual account 经审计的周年帐目 :r1;}hIA9  
audited balance sheet 经审计的资产负债表 U}tl_5%)  
auditor 核数师；核数主任；审计师 (v|r'B9b  
auditor's certificate 核数师证明书；审计师证明书 "rme~
w Di  
auditor's report 核数师报告；审计师报告 g".d"d{  
Aussie bond 澳元债券 :V&N\>Wo  
austerity budget 紧缩预算 [D*J[?yt  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 +3M$3w{2  
Australia All Ordinaries Index 澳洲所有普通股票指数 }1U#Ve,=_  
Australian Dollar [AUD] 澳元 t$U3|r  
Australian Options Market 澳大利亚期权市场 nc3sty1`  
Australian Securities Commission 澳洲证券事务监察委员会 ES^>[2Y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 SQq6X63 \  
Australian Stock Exchange 澳大利亚证券交易所 1^Kj8*O8e  
Austrian Schilling [ATS] 奥地利先令 Yw6DJ
Y  
authentication 认证；鉴证 6B7<  
authority to purchase 委托购买证；委购书 1vB-M6(  
authorization 认可；核准；授权；授权书 a{<p'_  
authorization by direction 指示授权 >Y
7r\  
authorization by instruction 指令授权 ybo#
K  
authorization by warrant 令状授权 YniZ( ~^K  
authorization of unit trust 单位信托的认可 |ZS 57c:  
authorized agent 指定代理人 Hze-Ob8  
authorized capital 法定资本 G 6W
x3~  
authorized clerk 出市员 Cw 1 9y  
authorized dealer 认可交易商 :z B}z^8-  
authorized financial institution 认可财务机构 PV?]UUc'n<  
authorized fund 认可基金 m!rwG(  
authorized fund house 获授权的基金公司；认可基金公司 F0@Qgk]\  
authorized institution 认可机构 . _1jk  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 g d  z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 aRbx   
authorized insurer 获授权保险人；获认可承保人 ykxbX  
authorized investment 特准投资项目 q
^Z~IZ8IT  
authorized person 获授权人 'Pf_5q  
authorized representative 获授权代表 LYp'vZ!  
authorized share capital 法定股本 _Ny8j~  
automated quotation system 自动报价系统 =kd YN5R  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,5/V@;i  
自动交易系统〔香港期货交易所有限公司〕 q.-y)C) ;  
automatic adjustment mechanism 自动调整机制 o[o:A|n  
automatic adjustment system 自动调整系统 7N>oY$&)  
Automatic Clearing House 自动票据交换所  M{]e5+  
automatic exchange rates accumulation system 自动化汇率累集系统 2< p{z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 I^WIa"u_  
automatic teller machine [ATM] 自动柜员机 Yx6hA#7I  
autopay 自动转帐 RXBb:f  
available assets 可用资产 pJd0k"{  
available fiscal reserve 现存财政储备 \;-qdV_JB  
available profit 可用利润 8O;Vl  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0eFb?Z0]  
average 平均；平均数；海损 GP*
 +  
average basic salary 平均基本薪金 VJ3hC[  
average consumer expenditure 平均消费开支；一般消费开支 $Z/klSEf  
average cost 平均成本 hF2/ y.:P  
average cost of land production 增辟土地平均成本 Yy]T J  
average daily turnover 平均每日成交额 0Qm"n6NQ  
average daily wage rate 平均每日工资率 j8pFgnQ  
average expenditure pattern 平均开支模式 H6_xwuw:  
average growth rate 平均增长率 [!G)$<  
average net fixed assets 固定资产平均净值 sYI~dU2H  
average of relatives 相对价格平均数 QjLji+L  
average price 平均价格 p"KU7-BfvC  
average propensity to consume 平均消费倾向；一般消费倾向 Mec{_jiH&D  
average propensity to save 平均储蓄倾向；一般储蓄倾向 prZ55MS.  
average rate 平均率 qtHfz"p  
average revenue 平均收入；平均收益 F<5nGx cC  
average stock 平均库存；平均存货 "9qp"%  
average yearly rent 平均年租 ):krJ+-/y  
avoidance of double taxation 避免双重课税 cqEHYJ;B  
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 H>.B99vp  
2Pp&d>E4  
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