一些有用的会计术语(也不知道发的地方对不对)A

A: ${hyNt  
A share Ａ股；甲类股份 ]urK$  
abatement of tax 减税；减扣免税额 F2IC$:e M  
ABN AMRO Bank N.V. 荷兰银行 N9i}p^F<_  
above-the-line expenditure 线上项目支出；经常预算支出  6Xdtr  
above-the-line receipt 线上项目收入；经常预算收入 29"mE;j  
ABSA Asia Limited 南非联合亚洲有限公司 bK3B3r#$  
absolute change 绝对数值变更 O.*jR`
l  
absolute expenditure 实际开支 sA/,+aM  
absolute guideline figure 绝对准则数字 2BHKS-J*  
absolute interest 绝对权益 ;#3ekl{-g  
absolute order of discharge 绝对破产解除令 .Qd}.EG  
absolute profit margin 绝对利润幅度 %6AYCN?Ih  
absolute value 实值；绝对值 &&X$d!V  
absolutely vested interest 绝对既得权益 g-."sniP$g  
absorbed cost 已吸收成本；已分摊成本 Uh|TDuM  
absorption 吸收；分摊；合并 |]^l^e6m  
absorption rate 吸收率；摊配率；分摊率 Dba+z-3Nzy  
ACB Finance Limited 亚洲商业财务有限公司 AK6=Ydu  
acceptable form of reciprocity 合理的互惠条件 <O;&qT*b  
acceptable rate 适当利率；适当汇率 aSRjFL^  
acceptance agreement 承兑协议 7egq4gN]2Y  
acceptance for honour 参加承兑 y k?SD1hj  
acceptor 承兑人；接受人；受票人 FyCBNtCv  
acceptor for honour 参加承兑人 7g-Dfg.w
 
accident insurance 意外保险 #`/bQ~
s  
Accident Insurance Association of Hong Kong 香港意外保险公会 dIma
{uv  
accident insurance scheme 意外保险计划 $h,d? .u6w  
accident year basis 意外年度基准 21U&Ww  
accommodation 通融；贷款 aZ$/<|y~:_  
accommodation bill 通融票据；空头票据 >GgE,h  
accommodation party 汇票代发人 iBucT"d]  
account balance 帐户余额；帐户结余 FtE90=$  
account book 帐簿 -(!uC+BZX  
account collected in advance 预收款项 Q*gnAi&.#  
account current book 往来帐簿 ^[#=L4  
account of after-acquired property 事后取得的财产报告 4iwf\#  
account of defaulter 拖欠帐目 C?/r;  
account payable 应付帐款 )`^ /(YG  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >zQNHSi  
account receivable 应收帐款 2SYKe$e  
account receivable report 应收帐款报表 Wj&nUp{  
account statement 结单；帐单；会计财务报表 fTcY"A,2  
account title 帐户名称；会计科目 &Y+e=1a+  
accountant's report 会计师报告 \Dfm(R  
Accountant's Report Rules 会计师报告规则 WVOoHH  
accounting and auditing procedure 会计与审计程序；会计与核数程序 M_Bu,<q^  
Accounting Arrangements 《会计安排》 e^zHw^js  
accounting basis 会计基础 CI^[I\$&  
accounting by Official Receiver 破产管理署署长呈交的帐目 syRN4  
Accounting Circular 《会计通告》 d.p'pGL  
accounting class 会计类别 ~T%Ui#Gc  
accounting date 记帐日期；会计结算日期 `%Q&</X  
accounting for money 款项核算 q(gjT^aN  
Accounting Officer 会计主任 U9 bWU
'  
accounting period 会计报告期；会计期 L!,d"wuD  
accounting policy 会计政策；会计方针 "Kq>#I'%W  
accounting practice 会计惯例
q4/909x=  
accounting principle 会计准则 gGEIK0\{  
accounting record 会计记录 `]jqQr97  
accounting report 会计报告 ;g+]klR!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xz8G}Ku  
Accounting Society of China 中国会计学会 P_&p=${  
accounting statement 会计报表 6Cv.5Vhx  
accounting system 会计制度；会计系统 0elxA8Z~e  
accounting transaction 会计事项；帐务交易 E=]]b;u-n  
accounting treatment 会计处理 ,5{$+  
accounting year 会计年度 f}iU& 3S  
accretion 增值；添加 >?I/;R.-  
accrual 应计项目；应累算数目 gfN2/TDC]P  
accrual basis 应计制；权责发生制 -uj3'g(;w  
accrual basis accounting 应计制会计；权责发生制会计 9 I{/zKq  
accrue 应累算；应计 35_)3R)  
accrued benefit 应累算利益 8
vSIf+  
accrued charges 应计费用 :IZ"D40m"  
accrued cumulative preference share dividend 应累算的累积优先股股息 YG`?o  
accrued expenses 应累算费用 I3(d<+M  
accrued interest payable 应付利息；应计未付利息 RgZOt[!.  
accrued interest receivable 应收利息；应计未收利息 $gvr -~  
accrued right 累算权益 R/~,i;d>  
accruing profit 应累算的利润 "VTF}#Uo  
accumulated fiscal reserve 累积财政储备 4MLH+/e  
accumulated profit 累积利润；滚存溢利 <#*.}w~  
accumulated reserve 累积储备 ! %Ny0JkO  
accumulation of surplus income 累积收益盈余 A gWPa.'3  
acquired assets 既得资产 hqDqt"dKz  
acquisition 收购；购置；取得 g`[$XiR  
acquisition cost 购置成本 o\!qcoE2W  
acquisition expenses 购置费用 rt}^4IqL  
acquisition of 100% interest 收购全部股权 5JSrrpGr
 
acquisition of control 取得控制权 X{Zm9T  
acquisition of fixed assets 购置固定资产 5k$vlC#[H  
acquisition of shell “买壳” pW|u P8#  
acquisition price 收购价 FFvCi@oT  
act of God 天灾 ,b|-rU\  
acting partner 执事合伙人 pj8azFZ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #{PmNx%M  
active partner 积极参与的合伙人 =w%Oa<  
active trading 交投活跃 Bp_wnd  
actual circulation 实际流通 k\aK?(.RC7  
actual cost 实际成本 bRsTBp;R`I  
actual expenditure 实际开支；实际支出 #fDs[  
actual income 实际入息；实际收入；实际收益 tC)6  
actual market 现货市场 DNP@A4~  
actual price 现货价；实际价格 MKg,!TELe  
actual profit 实际利润 LW:1/w&pv  
actual quotation 实盘；实际价位；实际报价 <Ef[c@3  
actual year basis 按实际年度计算 [Qj;/  
actuals 实货 T?wzwGp-[  
actuarial investigation 精算调查 lm0N5(XP  
actuarial principle 精算原则 3)N\'xFh@  
actuarial report 精算师报告 cUk*C  
Actuarial Society of Hong Kong 香港精算学会 5kMWW*Xtf  
actuarial valuation 精算师估值 fZ{[]dn[  
actuary 精算师 (S/F)?  
ad referendum agreement 暂定协议；有待覆核的协定 Nn
eo{
j  
ad valorem duty 从价税；按值征税 &c%Y<1e`%  
ad valorem duty system 从价税制 ^jSsa  
ad valorem fee 从价费 8@\7&C(g17  
ad valorem tariff 从价关税 }NCL>l;q  
additional allowance 额外免税额 vHKlLl>*2  
additional amount for unexpired risk 未过期风险的额外款额 bS!\#f%9"  
additional assessable profit 补加应评税利润 r'4:)~]s  
additional assessment 补加评税 zm#nV Y`  
additional commitment 额外承担 K=\O5#F?3  
additional commitment vote 额外承担拨款 \'v(Xp6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [V}, tO|  
additional dependent parent allowance 供养父母额外免税额 7E7dSq  
additional provision 额外拨款 9A$m$  
additional stamp duty 附加印花税 .~D>5 JnEk  
additional tax 补加税罚款；补加税款 %,q.),F  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {D`T0qPT[  
adjudged bankrupt 被裁定破产 >U!*y4  
adjudicated bankrupt 裁定破产人 01@t~v3!Z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 q1{H~VSn"  
adjudication of bankruptcy 裁定破产；宣告破产 z\!K<d"Xv  
adjudication of insolvency 裁定无力偿还债务 EL{vFP  
adjusted actual 经调整的实数；调整后的实数 wdas1  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;;U:Jtn2  
adjusted figure 经调整的数字；调整后的数额 ;H0{CkH  
adjusted liabilities 经调整的负债；调整后的负债 !CY&{LEYn0  
adjusted loss 经调整的亏损；调整后的亏损 E-2eOT  
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 [2c{
k  
adjusted profit 经调整的利润；调整后的利润 ,H kj1x  
adjusted surplus 经调整的盈余额；调整后的盈余额 sM2MLh'D  
adjusted value 经调整的价值；调整后的价值 \2v"YVWw  
adjustment 调整；修订；理算〔保险〕 [.,>wo~  
adjustment centre 调剂中心 5K%Wa]W  
adjustment lag 调整过程的时间差距；调整时差 ,_ 2x{0w:>  
adjustment mechanism 调整机制 gFN9jM  
adjustment of loss 亏损调整 n6Z|Q@F  
adjustment process 调整过程；调整程序 YT
aLjITG  
adjustment range 调整幅度 D-p.kA3MJ  
administered exchange rate 受管制汇率 1Y
j~fb(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 t0E51Ic@  
administration expenses 行政费用 V9%aBkf8w  
administration fee 手续费；行政费 +0$/y]k  
administration in bankruptcy 破产管理 45 >XKr.%  
administration order 遗产管理令 X` YwP/D  
administrator 管理人；遗产管理人 @C8DZ5)  
administrator of the estate 遗产管理人 o*S"KX$  
admission of debt 债项承认书 @mQ:7-,~  
admission of proof 接纳债权证明 I/J7rkf  
advance 放贷款项；垫付款项；预支款项；预付款项 r7mD{0s*  
advance account 暂支帐目；预付款帐户 
^"8wUsP  
advance compensation 预付补偿金 f>$``.O  
advance from shareholder 股东垫款 y'C-[nk  
advance pending reimbursement 预支以待日后付还 6sfwlT  
advanced economy 先进经济体系 ))h6~1`  
advancement 预付；预付财产 Fj p.T;  
advances warrant 垫款令 V*[b}Xew  
advancing 贷出 vIGw6BJI  
adverse balance 逆差 UK[v6".^h  
adverse exchange 逆汇 ()T[$.(  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;3'N
Mk  
advice for collection 托收通知书 SI:ifR&T  
advice of drawing 提款通知书；汇票通知书 e&<yX  
advice of payment 付款通知 :;]Oc  
Advisory Committee [Securities and Futures Commission] ?)4?V\$  
谘询委员会〔证券及期货事务监察委员会〕 ;t#]2<d*  
Advisory Committee on Diversification 经济多元化谘询委员会 {tP%epQ  
affidavit 誓章；遗产申报誓章 p<Z3tD;Z  
affidavit of no receipt 述明无收款的誓章 \E1U@6a  
affiliate 联号；联营公司；附属公司 &dB-r&4;+  
affiliated company 附属公司；联号；联营公司 :3h{ A`u  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 lEjwgk {  
affordability 负担能力 +~zXDBS9  
African Development Bank [AfDB] 非洲开发银行 uq3{hB#  
after-acquired property 事后取得的财产 NPnHH:\;  
after-hours dealing 市后交易 8T[ 6J{|C  
after-tax profit 税后盈利；税后利润；税后溢利 <=K qcHb  
agency agreement 代理协议 z9/G4^qF  
agency expenses 代理机构的开支 :*514N  
agency fee 代理费 cR7wx 0Aj  
Agency Law 《代理法》 fK}h"iH+K  
agent 代理人；承销人 OTWkUB{  
agent of company 公司代理人 5f'DoT  
agent's fee 代理人费；经纪费 $
RX'(/  
aggregate 总计；总数；总体数字 IXLO
>>`  
aggregate amount 总款额；总额 8TV;Rtl  
aggregate assets and liabilities 总体资产与负债 Ol/\t  
aggregate at constant price 按固定价格计算的总体数字 +\ _{x/u1  
aggregate demand 总需求 NR%Y+8^M  
aggregate gross position 总持仓量 ,Z9>h[JF  
aggregate limit 总限额
{BBw$m,o  
aggregate of salaries tax 合计薪俸税 RrrK*Fk8=  
aggregate performance 总体表现；总体业绩 unl1*4e+  
aggregate supply 总体供应 K]oM8H1  
aggregate surplus 总盈余 ^y.nDs%ZT7  
aggregate total 整体总额 -F/st  
aggregate value 总值；合计价值 4p`XG1Pt  
aggregated basis 合计基准 D|bBu  
aggregated net chargeable income 合计应课税入息实额 R"Liz3Vl%  
aggregation 合并计算；合计；总和 6SM:x]`##,  
aggregation of incomes of husband and wife 夫妇入息合并计算 AbwbAm+  
aggregation of property 财产的总和 FVsj;  
agio 差价；贴水 83~ i:+;  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 pcS+o  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @ T;L$x  
《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》 k
lOp ^w  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rnFM/GAy  
《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》 kfb/n)b'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ]DG?R68DQ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >QE{O.Z  
agreement for a settlement 授产协议 ^ZeJ[t&!#  
agreement for assignment 转让协议
NLd``=&  
agreement for sale 售卖协议；买卖协议 }-p[V$:S  
agreement for sale and purchase 买卖协议 gT+Bhr  
agreement for the payment of interest 支付利息协议 =s97Z-  
agreement for the repayment of money 还款协议 VL+C&k v]  
agreement of reinsurance 再保险协议 $& ~;@*[  
Agricultural Bank of China 中国农业银行 D87|q4  
air passenger departure tax 飞机乘客离境税 &-yGVx  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \YJy#2K  
airport tax 机场税 tq50fq'  
alcohol duty 酒精税 /TQ}} YVw  
alienation 让与；让渡；转让 <lxD}DH=  
alimony 生活费；赡养费 4DWwbO  
All Ordinaries Index [AOI] 所有普通股指数 fIC9WbiH-  
all risks 全险；综合险 P'Q$d+F,  
All Sales Record for Stock Market 《股票市场成交报告》 m*0,s  
Allied Capital Resources Limited 新联财务有限公司 L6P1L)
 
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 DC+wD Bp;  
allocation letter 拨款信件 5`[n8mU  
allocation of fund 分配款项；预留款项 ^)yTBn,  
allocation of profit 利润分配；溢利分配 }u{gR:lZ  
allocation warrant 拨款令 gYAF'?  
allotment 分配；配股 \,UZX&ip  
allotment notice 股份配售通知；配股通知 ;;s* Ohh  
allotment of shares 股份分配 ,8G{]X)  
allowable 可获宽免；免税的 Y(
VJbm`  
allowable business loss 可扣除的营业亏损 x|64l`Vp(:  
allowable expenses 可扣税的支出 vEe NW  
allowance 免税额；津贴；备抵；准备金 9.O8/0w7LV  
allowance for debts 债项的免税额 aT  l c  
allowance for depreciation by wear and tear 耗损折旧免税额 M[

5[N{  
allowance for funeral expenses 殡殓费的免税额 ks;%*d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `\Ku]6J]5  
allowance for repairs and outgoings 修葺及支出方面的免税额 .ae O}^  
allowance to debtor 给债务人的津贴 Px@/Q  
alteration of capital 资本更改 S&jesG-F  
alternate trustee 候补受托人 S]3Ev#
>  
amalgamation 合并 R\Z:n*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NF$\^WvYSP  
ambit of charges 征税范围；收费范围 N[|Nxm0z/C  
amended valuation 经修订的估值 X~.f7Ao[  
American Commodities Exchange 美国商品交易所 1n*W2:,z  
American Express Bank Limited 美国运通银行 ~`#-d ^s:  
American Stock Exchange 美国证券交易所 .
S\&L-{  
amortization 摊销 .3pbu
U  
amount due from banks 存放银行同业的款项 rEZ8
eeB[3  
amount due from banks abroad 存放海外银行同业的款项 Wo$%9!W  
amount due from holding companies 控股公司欠款 $K~LM8_CKy  
amount due from local banks 存放本港银行同业的款项 xvLn'8H.  
amount due to banks 银行同业的存款 $gle8Z-  
amount due to banks abroad 海外银行同业的存款 >cmE t  
amount due to holding companies 控股公司存款 _A_ A$N~9  
amount due to local banks 本港银行同业的存款 3B0lb"e  
amount due to outport banks 外埠银行同业的存款 f2)XP$:  
amount for note issue 发行纸币的款额 -]G(ms;}/Y  
amount of bond 担保契据的款额 XkKC!  
amount of consideration 代价款额 ?|;yVew
 
amount of contribution 供款数额 -5G)?J/*  
amount of indebtedness 负债款额 D]! aT+  
amount of principal of the loan 贷款本金额 J<n+\F-s  
amount of rates chargeable 应征差饷数额 ?`?T7w|3 y  
amount of share capital 股本额 *y[PNqyd  
amount of sums assured 承保款额 1m<RwI3s  
amount of variation 变动幅度 5 +9Ze9  
amount of vote 拨款数额 s'P( ,!f  
amount payable 应付款额 }peBR80
tQ  
amount receivable 应收款额 n7LfQWc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U4?(A@z9^  
analysis 分析 Q'apG)0I  
ancillary risk 附属风险 )n7l'}o?+  
annual account 周年帐目；周年帐目报表；年度决算；年结 `RQ#.   
annual accounting date 年结日期 JeH;v0  
annual allowance 每年免税额；年积金；年度津贴；年津 -l+P8:fL~  
annual balance 年度余额 FXKF\1`(H  
annual disposable income 每年可动用收入 OIb  
annual estimates 周年预算 }b3/b  
annual fee 年费 $.6K!x{(  
annual general meeting 周年大会 JEn3`B!*  
annual growth rate 年增率；每年增长率 Z*{] ,  
annual long-term supplement 长期个案每年补助金 {Ng
oYl  
annual pensionable emolument 可供计算退休金的年薪 Rxpn~QQ  
annual report 年报 {xcZ*m!B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1tzV
8(7  
annual return 周年报表；周年申报表；每年报税表格 *2"6fX[  
Annual Return Rules 《周年报表规则》 6"T['6:j  
annual review of consumer prices 每年消费物价回顾 w [>;a.$  
annual roll-forward basis 逐年延展方式 UsVMoX^  
annual salary 年薪 i yYJR  
annual statement 年度报表；年度决算表 $Byj}^;1  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Lju7,/UD  
annuitant 年金受益人 6+rlXmd  
annuity 年金 !#ri5{od  
annuity contract 年金合约
vZ7gS  
annuity on human life 人寿年金 FaT
a(3$%  
antecedent debt 先前的债项 tU wRE|_  
ante-dated cheque 倒填日期支票 G>qZxy`c  
anticipated expenditure 预期开支 ".*x!l0y7  
anticipated net profit 预期纯利 co4h*?q  
anticipated revenue 预期收入 n#Dv2 E=6  
anti-inflation measure 反通货膨胀措施 gB,G.QM*6  
anti-inflationary stance 反通货膨胀立场 S&nxok`e^  
apparent deficit 表面赤字 #(Or|\t  
apparent financial solvency 表面偿债能力 Id'RL2Kq*&  
apparent partner 表面合伙人 T<yP* b2E  
application for personal assessment 个人入息课税申请书 l|`9:H  
application of fund 资金应用 ]-o"}"3Ef  
application to release as liquidator and to destruct the books of accounts and documents eg+!*>GaX  
申请免除清盘人职务及毁灭帐簿与文件 "ceed)(:  
appointed actuary 委任精算师 Yx'res4e  
appointed auditor 委任核数师；委任审计师 ?C0l~:j7D  
appointed trustee 委任的受托人 dGfVZDs
r]  
appointer 委任人 gxPx&Z6jF  
apportioned pro rata 按比例分摊 O^>jdl!TZ  
apportionment 分配；分摊 _:n b&B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3q[WHwmm  
apportionment formula 分摊方程式 8{U-m0v  
apportionment of estate duty 遗产税的分摊 FxG7Pk+=  
appraisal 估价；评估 6Z?j AXGSq  
appreciable growth 可观增长 Z!xVgM{  
appreciable impact 显着影响 |xr%6 [Ff  
appreciable increase 可观增长 n@C~ev@%S  
appreciation 增值；升值 X#a`K]!B  
appreciation against other currencies 相对其他货币升值 57{oh")  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {)f~#37  
appreciation tax 增值税 ExSe=4q#  
appropriation 拨款；拨用；拨付 G}@#u9  
appropriation account 拨款帐目 j Ib  
Appropriation Bill 拨款法案 DH DZ_t:  
appropriation-in-aid system 补助拨款办法 eg"Gjp-4=  
approved assets 核准资产 _zxLwU1(x  
approved basket stock 认可一篮子证券 ulHn#)  
approved budget 核准预算 8 S`9dSc  
approved charitable donation 认可慈善捐款 3Rg}+[b  
approved charitable institution 认可慈善机构 fyz nuUl  
approved currency 核准货币；认可货币 egR9AEJvz  
approved estimates 核准预算
O[17";P  
approved estimates of expenditure 核准开支预算 s}&bJ"!Z  
approved overseas insurer 核准海外保险人 RIM`omM  
approved overseas trust company 核准海外信托公司 "yziXT@V  
approved pooled investment fund 核准汇集投资基金 d&cU*  
approved provident fund scheme 认可公积金计划 SQsSa1  
approved provision 核准拨款 %,@vWmn  
approved redeemable share 核准可赎回股份 ?8dVH2W.  
approved regional stock 认可地区性证券 sGDV]~E  
approved retirement scheme 认可退休金计划 j;yf8Nf  
approved subordinated loan 核准附属贷款 !2CL1j0(  
arbitrage 套戥；套汇；套利 Mkp/0|Q*  
arbitrageur 套戥者；套汇者 k?BJdg)xJ  
arbitrary amount 临时款项 qVjWV$
j  
arrangement 措施；安排；协定 5lKJll^2:  
arrears 欠款 %ugHhS!  
arrears of pay 欠付薪酬 MJ<Jb,D1  
arrears of revenue 逾期未收税款；逾期未收的帐项 {cK^,?x  
articles of association 组织章程；组织细则；组织章程细则 I|oT0y&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b/$km?R  
ascertainment of profit 确定利润 :vx$vZb  
"Asia Clear" “亚洲结算系统” A|#`k{+1-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 J`M&{UP  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 |XY
En7^r  
Asian Development Fund [ADF] 亚洲发展基金 eC DIwB28  
Asian dollar bond 亚洲美元债券 wCMQPt)VS  
Asian dollar market 亚洲美元市场 +`mGK:>  
Asian dollar rate 亚洲美元利率 ymY1o$qWB}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5OIc(YhYf  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r90+,aLM#?  
asked price 沽盘；喊价；索价；卖方报价 n>,L=wV  
assessable income 应评税入息 ;:S&F  
assessable loss 应评税亏损 e[u?_h  
assessable profit 应评税利润 {",MCu_V  
assessable value 应评税值 2 g
q$C"  
assessed profit 估定利润  GJi~y  
assessed value 经评估价值 05Fz@31~  
assessment 评税；评定；估价；评税单 148V2H)  
assessment number 评税编号；估价编号 ?[TfpAtQ`  
assessment of additional tax 补加税评税 dCYCHHHF  
assessment of performance 业绩评估；实绩评价 Zt -1h{7  
Assessor 评税主任 + Y.1)i}  
asset price bubbles 资产价格泡沫 _R|Ify#J  
asset-backed securities 具资产保证的证券 _Jz8{` "  
assets accretion 资产增值 aeyNdMk-  
assets and liabilities 资产与负债 #H [Bb2(j  
assets betterment statement 资产递增表；资产改进表 4rK{-jvh>m  
assets lending 实物放款；有抵押贷款 D(W,yq~7uY  
assets of the company passing on the death 死者去世时转移的公司资产 `Ycf]2.,$
 
assets pledged as security for liabilities 用作负债抵押的资产 R9We/FhOY  
assets portfolio 资产投资组合 FQ%c~N  
assets price 资产价格 @K223?c8l  
assets quality 资产质素 Y&H}xn  
assets realization 资产变现 2N#$X'8  
assets refinancing arrangement 资产再集资安排 <%}QDO8\i  
assets securitization 资产证券化 h/eR  
assets situated outside Hong Kong 在香港以外地方的资产 ~na!@<zB{  
assets stripping 削减资产；拆卖资产 2'jOP"G  
assets value 资产值 #qU-j/Qf  
assignee 承让人 V~DMtB7  
assignment 转让；转让书；转让契 A$0H .F>  
assignment of interest 权益转让 j!~l,::$"X  
assignment of letters patent and trade mark 专利证书及商标转让 c'6g*%2k  
assignment of property 物业转让；物业转让书 'XQ`g CF=  
assignment right 转让权 <oKGD50#  
assignor 转让人 l}^3fQXI  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Kemw^48ts  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
GY3Wj  
associate member 附属会员 ;rI@*An  
associated body corporate 相联法人团体 zQ?!f#f  
associated company 相联公司；联属公司 'mCe=Y  
associated corporation 相联法团 2=0DCF;Bv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] A,-6|&F  
公认会计师公会〔英国〕 rVvR!"//yH  
Association of Futures Exchange Brokers 香港期货经纪协会 5
hj  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 d4:
`@*
 
association of underwriters 承保人组织 CQ7{1,?2  
assumption of control 接管 qs\2Z@;  
assurance 担保；保险；转易；转易书 9Gy  
assurance of interest 权益的转易 +:=(#Y  
at 19XX price 按一九ＸＸ年价格计算 (YBMsh  
at a discount 按赔价计算；按贴水价格计算；打折扣 vE6mOM!_L  
at a premium 按溢价计算；按升水价格计算 ~0$NJrUy  
at call 通知付款；按通知 -\ZcOXpMx=  
at constant market price 按固定市价计算 5*PYT=p}  
at constant price 按固定价格计算 `0H g y=  
at cost 按成本计算 c$S{^IQ  
at current market price 按当时市价计算；按现时市价计算 cEW0;\
$  
at current price 按当时价格计算；按现时价格计算 mE O\r|A  
at factor cost 按要素成本计算；按生产要素成本计算 8,D 2^Gg  
at money-of-the-day price 按付款当日价格计算 (@X~VACT  
at or better 按指定或较佳价位〔买卖指令〕 Wc3kO'J  
at par 按面值计算；平价 fy@avo9  
at sight 见票即付 Mwb/jTp  
at the close 按收市盘 ;Mm7n12z C  
at the opening 按开市盘 7A\Cbu2tf  
attestation 见证；见证条款 7g=2Z[o  
at-the-money option 平价期权 k$5 s{q  
attorney 受权人；受托代表人 f:*vr['d  
attornment 新拥有人承认书 G)#$]diNuX  
attributable profit 可归属利润 1"8yLvtn  
attributable share value 可归属股份价值 
:(dHY  
Auckland Stock Exchange 奥克兰证券交易所 nMDxH$O  
auction 拍卖 rWys'uc  
auctioneer 拍卖商 &uP~rEJl+  
audit 审计；核数 o)6pA^+  
Audit Commission 审计署 h1 WT
  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] sAo& uZ  
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〕 W)'*m-I  
audit review 帐目审查 MUOa@O,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 DU%w1+u  
audited account 审计帐目；经审计的帐目 1}hIW":3Sr  
audited annual account 经审计的周年帐目 4%WzIzRb  
audited balance sheet 经审计的资产负债表 _(J&aY\  
auditor 核数师；核数主任；审计师 g&dPd7  
auditor's certificate 核数师证明书；审计师证明书 IcP)FB4  
auditor's report 核数师报告；审计师报告 4=uhh  
Aussie bond 澳元债券 64Lx-avf  
austerity budget 紧缩预算 R [H+qr  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ['z[  
Australia All Ordinaries Index 澳洲所有普通股票指数 7\_o.(g#-  
Australian Dollar [AUD] 澳元 4tg<iH
{  
Australian Options Market 澳大利亚期权市场 XxHx:
mi  
Australian Securities Commission 澳洲证券事务监察委员会 w6`9fX6{h  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5tQ1fJze  
Australian Stock Exchange 澳大利亚证券交易所 aKU*j9A?;Z  
Austrian Schilling [ATS] 奥地利先令 Q 4CjA3  
authentication 认证；鉴证 +% /s*EC'w  
authority to purchase 委托购买证；委购书 0CSv10Tg  
authorization 认可；核准；授权；授权书 Bwr3jV?S  
authorization by direction 指示授权 dd2[yKC`  
authorization by instruction 指令授权 OY[e.N t&  
authorization by warrant 令状授权 Cs2;z:O]  
authorization of unit trust 单位信托的认可 ?!qY,9lhH  
authorized agent 指定代理人 e\O/H<  
authorized capital 法定资本 '=][J_
 
authorized clerk 出市员 (}.@b|s  
authorized dealer 认可交易商 MO;X>D=  
authorized financial institution 认可财务机构 e1//4H::t  
authorized fund 认可基金 A+@&"  
authorized fund house 获授权的基金公司；认可基金公司 rt JtK6t  
authorized institution 认可机构 m*e{\)rd#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9rh}1eo7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 hdTzCfeZ5@  
authorized insurer 获授权保险人；获认可承保人 !lo/xQ<  
authorized investment 特准投资项目 }b1cLchl  
authorized person 获授权人 CJ}5T]WZ  
authorized representative 获授权代表 @FdSFQ/9  
authorized share capital 法定股本 #plY\0E@  
automated quotation system 自动报价系统 ~>9_(L  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] q2HYiH^L  
自动交易系统〔香港期货交易所有限公司〕 4k./(f2+  
automatic adjustment mechanism 自动调整机制 O25lLNmO  
automatic adjustment system 自动调整系统 8* Jw0mSw  
Automatic Clearing House 自动票据交换所 8H[:>;SI  
automatic exchange rates accumulation system 自动化汇率累集系统 S/;bU:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 R_=6GZH$G  
automatic teller machine [ATM] 自动柜员机 zB yqD$  
autopay 自动转帐 -i-?.:  
available assets 可用资产 Z{'i F   
available fiscal reserve 现存财政储备 tTd\|  
available profit 可用利润 |bgo;J/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 @cU&n6C@  
average 平均；平均数；海损 boG_f@dv(  
average basic salary 平均基本薪金 :[;hu}!&  
average consumer expenditure 平均消费开支；一般消费开支 [w ;kkMJAy  
average cost 平均成本 \h8
<cTQ  
average cost of land production 增辟土地平均成本 -G6U$  
average daily turnover 平均每日成交额 Ty
88}V  
average daily wage rate 平均每日工资率 Z`YJBcXR  
average expenditure pattern 平均开支模式 }i!J/tJ)b  
average growth rate 平均增长率 Z|}G6]h  
average net fixed assets 固定资产平均净值 $XoQ]}"O  
average of relatives 相对价格平均数 o M Zq+>  
average price 平均价格 r(gXoq_w  
average propensity to consume 平均消费倾向；一般消费倾向 !?Wp+e6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 DBP9{ x$  
average rate 平均率 8QMPY[{
 
average revenue 平均收入；平均收益 !ct4;.2 D  
average stock 平均库存；平均存货 dH
( ('u[  
average yearly rent 平均年租 NHlk|Y#6b  
avoidance of double taxation 避免双重课税 uslQ*7S[^  
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 V^;jJ']  
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