一些有用的会计术语(也不知道发的地方对不对)A

A: td2bL4  
A share Ａ股；甲类股份 KY
FkO~N  
abatement of tax 减税；减扣免税额 (' i_Xe  
ABN AMRO Bank N.V. 荷兰银行 79U7<]-!  
above-the-line expenditure 线上项目支出；经常预算支出 yMf["AvG  
above-the-line receipt 线上项目收入；经常预算收入 iHyA;'!Os  
ABSA Asia Limited 南非联合亚洲有限公司 qV@Hu/;  
absolute change 绝对数值变更 3. g-V  
absolute expenditure 实际开支 j<i:rk|  
absolute guideline figure 绝对准则数字 VHU,G+ms  
absolute interest 绝对权益 JZcW?Or  
absolute order of discharge 绝对破产解除令 r$Y% 15JV  
absolute profit margin 绝对利润幅度 Umk!m] q  
absolute value 实值；绝对值 jyjK~!0  
absolutely vested interest 绝对既得权益 h,'m*@Eg  
absorbed cost 已吸收成本；已分摊成本 }sGH}n<9*  
absorption 吸收；分摊；合并 [kZe6gYP&  
absorption rate 吸收率；摊配率；分摊率 C6,W7M[c  
ACB Finance Limited 亚洲商业财务有限公司 lb#`f,r>  
acceptable form of reciprocity 合理的互惠条件 ,An*w_  
acceptable rate 适当利率；适当汇率 v>mr  
acceptance agreement 承兑协议 |Oe$)(`|h  
acceptance for honour 参加承兑 L|w}#|-  
acceptor 承兑人；接受人；受票人 MbC&u:@ "v  
acceptor for honour 参加承兑人 {7o|*M  
accident insurance 意外保险 [2ZZPY9?Q  
Accident Insurance Association of Hong Kong 香港意外保险公会 HLDg_ On8  
accident insurance scheme 意外保险计划 _l.kbfp@  
accident year basis 意外年度基准 l@%7] 0!T  
accommodation 通融；贷款 D,'@b+B[  
accommodation bill 通融票据；空头票据 CEb .?B  
accommodation party 汇票代发人 O7T wM Yh  
account balance 帐户余额；帐户结余 &k {1N.  
account book 帐簿 Yy8%vDdJO  
account collected in advance 预收款项 jQ Of+ZE  
account current book 往来帐簿 w1|YR  
account of after-acquired property 事后取得的财产报告 KP!ctlP~  
account of defaulter 拖欠帐目 3`m n#RM  
account payable 应付帐款 9Vv&\m!0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 q oVp@=\:"  
account receivable 应收帐款 |70Lh+  
account receivable report 应收帐款报表 v\ Xk6k  
account statement 结单；帐单；会计财务报表 <lVW;l7  
account title 帐户名称；会计科目 i6h , Aw3  
accountant's report 会计师报告 E@\bFy_!>b  
Accountant's Report Rules 会计师报告规则 uCpk1d  
accounting and auditing procedure 会计与审计程序；会计与核数程序 B1a&'WX?  
Accounting Arrangements 《会计安排》 68jq1Y Pv  
accounting basis 会计基础 {\f`s^;8{  
accounting by Official Receiver 破产管理署署长呈交的帐目 K3^N_^H  
Accounting Circular 《会计通告》 &`[Dl(W  
accounting class 会计类别 c1p*}T  
accounting date 记帐日期；会计结算日期 g4*]R>f  
accounting for money 款项核算 20H$9M=}  
Accounting Officer 会计主任 vZpt}u  
accounting period 会计报告期；会计期 W%RjjLJ@  
accounting policy 会计政策；会计方针 {sL(PS.z  
accounting practice 会计惯例 ?k*s!YCZ  
accounting principle 会计准则 O WVa&8O  
accounting record 会计记录 geu8$^  
accounting report 会计报告 skP2IMa75  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g4^df%)&  
Accounting Society of China 中国会计学会 N!F
;!  
accounting statement 会计报表 t^qPQ;"=,  
accounting system 会计制度；会计系统 Af>Ho"
i  
accounting transaction 会计事项；帐务交易 `$D2w|  
accounting treatment 会计处理 X6]eQ PN2  
accounting year 会计年度 gyW##M@{  
accretion 增值；添加 n/5)}( }K
 
accrual 应计项目；应累算数目 HLcK d`$/  
accrual basis 应计制；权责发生制 &Q"Ox{~W  
accrual basis accounting 应计制会计；权责发生制会计 '\X<+Sm'  
accrue 应累算；应计 ef=LPCi?  
accrued benefit 应累算利益 VZ8HnNAbX  
accrued charges 应计费用 Ni[2 p  
accrued cumulative preference share dividend 应累算的累积优先股股息 @cZNoD  
accrued expenses 应累算费用 Yxt`Uvc(^h  
accrued interest payable 应付利息；应计未付利息 YQ}bG{V  
accrued interest receivable 应收利息；应计未收利息 I
z\IQa  
accrued right 累算权益 PO[ AP%;  
accruing profit 应累算的利润 M[R\URu8  
accumulated fiscal reserve 累积财政储备 !fcr3x|Y~M  
accumulated profit 累积利润；滚存溢利 1[vmK,N=E  
accumulated reserve 累积储备 %vO b"K$X  
accumulation of surplus income 累积收益盈余 w;(`!^xv  
acquired assets 既得资产 qwU,D6  
acquisition 收购；购置；取得 TY3WP
$u  
acquisition cost 购置成本 I)Dd"I  
acquisition expenses 购置费用 lT3,G#(  
acquisition of 100% interest 收购全部股权 "p~1|?T  
acquisition of control 取得控制权 QviH+9  
acquisition of fixed assets 购置固定资产 p}NIZ)]$  
acquisition of shell “买壳” "7pd(p *C  
acquisition price 收购价 #Xc6
bA&  
act of God 天灾 Q1Sf
7)  
acting partner 执事合伙人 X,<n|zp  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^ cn)eA  
active partner 积极参与的合伙人 `AA[k  
active trading 交投活跃 =%YU~  
actual circulation 实际流通 5/v@VU
zH  
actual cost 实际成本 .)>DFGb>H  
actual expenditure 实际开支；实际支出 1dF=BR8  
actual income 实际入息；实际收入；实际收益 KN;b+`x;M  
actual market 现货市场 hYW<4{Gjr  
actual price 现货价；实际价格 {%5tqF  
actual profit 实际利润 Z`5v6"Na  
actual quotation 实盘；实际价位；实际报价 ;m3SlP{F  
actual year basis 按实际年度计算 Y.qlY3iBp  
actuals 实货 +_HPZo  
actuarial investigation 精算调查 ]3C&l+m$ot  
actuarial principle 精算原则 t/K<fy 6  
actuarial report 精算师报告 40}8EP k)  
Actuarial Society of Hong Kong 香港精算学会 !'No5  
actuarial valuation 精算师估值 D^Bd>Ey4  
actuary 精算师 f_r1(o5:Y  
ad referendum agreement 暂定协议；有待覆核的协定 :mU,g|~55  
ad valorem duty 从价税；按值征税 =3J&UQL  
ad valorem duty system 从价税制 +1H.5|  
ad valorem fee 从价费 "]ow1{  
ad valorem tariff 从价关税 6<+R55  
additional allowance 额外免税额 `}KK@(Y  
additional amount for unexpired risk 未过期风险的额外款额 w<<G}4~u|  
additional assessable profit 补加应评税利润 dQR2!yHEq  
additional assessment 补加评税 DT_HG|  
additional commitment 额外承担 N?H;fK4v  
additional commitment vote 额外承担拨款 UD
Hk@M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?]081l7cd  
additional dependent parent allowance 供养父母额外免税额 !Jw   
additional provision 额外拨款 'g8~539{&  
additional stamp duty 附加印花税 nKJJ7'$'3  
additional tax 补加税罚款；补加税款 hSc$Sa8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 n`T 4aDm  
adjudged bankrupt 被裁定破产 B&_62`  
adjudicated bankrupt 裁定破产人 /_?E0
r  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `!HGM>  
adjudication of bankruptcy 裁定破产；宣告破产 #F.;N<a  
adjudication of insolvency 裁定无力偿还债务 XB-pOt
Vm  
adjusted actual 经调整的实数；调整后的实数 qn#\ro1H  
adjusted current assets 经调整的流动资产；调整后的流动资产 I.j`h2  
adjusted figure 经调整的数字；调整后的数额 pJx88LfR  
adjusted liabilities 经调整的负债；调整后的负债 dWE[*a\g  
adjusted loss 经调整的亏损；调整后的亏损 eP-q[U?$n  
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 Z.$ncP0s  
adjusted profit 经调整的利润；调整后的利润 !}^c.<38Q  
adjusted surplus 经调整的盈余额；调整后的盈余额 JY#IeNL  
adjusted value 经调整的价值；调整后的价值 mCe,(/>l+  
adjustment 调整；修订；理算〔保险〕 L$h.VQv+  
adjustment centre 调剂中心 0ANqEQX  
adjustment lag 调整过程的时间差距；调整时差 nbMnqkNb  
adjustment mechanism 调整机制 '5KgRK"  
adjustment of loss 亏损调整 gk~.u  
adjustment process 调整过程；调整程序 ;g: TsYwM  
adjustment range 调整幅度 `!DrB08A  
administered exchange rate 受管制汇率 x&tad+T  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _wKFT>  
administration expenses 行政费用 ePK^v_vBD  
administration fee 手续费；行政费 /s(/6~D|  
administration in bankruptcy 破产管理 9k ]$MR  
administration order 遗产管理令 RyC]4QyC  
administrator 管理人；遗产管理人 JJq= {;  
administrator of the estate 遗产管理人 cUaLv1:HI  
admission of debt 债项承认书 DIH.c7o  
admission of proof 接纳债权证明 Vp\BNq_!s  
advance 放贷款项；垫付款项；预支款项；预付款项 CTbdY,=B  
advance account 暂支帐目；预付款帐户 R{5Qb?&wOp  
advance compensation 预付补偿金 fzRzkn:=  
advance from shareholder 股东垫款 ouK&H|'  
advance pending reimbursement 预支以待日后付还 Y.3]vno?X  
advanced economy 先进经济体系 Q1IN@Db}y  
advancement 预付；预付财产 [ECSJc&i  
advances warrant 垫款令 $:s1x\ol  
advancing 贷出 ,<%Y.x%4z[  
adverse balance 逆差 &4sUi K"  
adverse exchange 逆汇 Y<X%'Wd\  
advertisement addressed to shareholders 在报章刊登的致股东通告 BbA>1#i5]  
advice for collection 托收通知书 !v<r=u  
advice of drawing 提款通知书；汇票通知书 ]y@9z b  
advice of payment 付款通知 Il%LI  
Advisory Committee [Securities and Futures Commission] pMYEL  
谘询委员会〔证券及期货事务监察委员会〕 ,Ww)>O+  
Advisory Committee on Diversification 经济多元化谘询委员会 dY68wW>d|  
affidavit 誓章；遗产申报誓章 OqtQLqN  
affidavit of no receipt 述明无收款的誓章 4Z"DF)+}  
affiliate 联号；联营公司；附属公司 IrjKI.PR  
affiliated company 附属公司；联号；联营公司 uJA8PfbD  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 G/J5aj[  
affordability 负担能力 jn>3(GRGC$  
African Development Bank [AfDB] 非洲开发银行 BJ<hP9#  
after-acquired property 事后取得的财产 G$}\~dD  
after-hours dealing 市后交易 )\l}i%L:  
after-tax profit 税后盈利；税后利润；税后溢利 a[]=*(AZI  
agency agreement 代理协议 Y[i>  
agency expenses 代理机构的开支 ZOK2BCoW  
agency fee 代理费 ~dC)EG  
Agency Law 《代理法》 z
*>"I  
agent 代理人；承销人  @D^y<7(  
agent of company 公司代理人 r@f8-!{s2h  
agent's fee 代理人费；经纪费 2HoTj|  
aggregate 总计；总数；总体数字 LoSblV  
aggregate amount 总款额；总额 Bab`wfUve  
aggregate assets and liabilities 总体资产与负债 I!dA{INN  
aggregate at constant price 按固定价格计算的总体数字 Ii%^z?'  
aggregate demand 总需求 QxH%4 )?  
aggregate gross position 总持仓量 Ij` %'/J  
aggregate limit 总限额 U748$%}]  
aggregate of salaries tax 合计薪俸税 6x)7=_:0  
aggregate performance 总体表现；总体业绩 9cp-Rw<tI  
aggregate supply 总体供应 f <fa+fB  
aggregate surplus 总盈余 UBzX%:A  
aggregate total 整体总额 -;20|US)u  
aggregate value 总值；合计价值 +w[vYKSZm  
aggregated basis 合计基准 u n\!K  
aggregated net chargeable income 合计应课税入息实额 :f G5?])  
aggregation 合并计算；合计；总和 fz\C$[+u  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,Md8A`7x~  
aggregation of property 财产的总和 dIg/g~ t"  
agio 差价；贴水 kfr' P u  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 r@ujE,D=k  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment QML
z  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 "XfCLc1 T  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q^prHn*@  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 FeoI+KA  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 83K)j"!<X  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /2l&D~d"  
agreement for a settlement 授产协议 g5M=$y/H  
agreement for assignment 转让协议 h/5|3  
agreement for sale 售卖协议；买卖协议 o}$uP5M8q  
agreement for sale and purchase 买卖协议 {L~j;p_G&  
agreement for the payment of interest 支付利息协议 p.6C.2q~s]  
agreement for the repayment of money 还款协议 m0QE S  
agreement of reinsurance 再保险协议 G2qv)7{l2  
Agricultural Bank of China 中国农业银行 q
;Tdqv!Ju  
air passenger departure tax 飞机乘客离境税 3n;>k9{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,`PC^`0c}o  
airport tax 机场税 k-IL%+U  
alcohol duty 酒精税 s|F}Ab
x,^  
alienation 让与；让渡；转让 F]e`-;  
alimony 生活费；赡养费 uonCD
8  
All Ordinaries Index [AOI] 所有普通股指数 7OAM  
all risks 全险；综合险 ~hD!{([  
All Sales Record for Stock Market 《股票市场成交报告》 |y9(qcKn$  
Allied Capital Resources Limited 新联财务有限公司 <}75Xo  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2[~|#0x  
allocation letter 拨款信件 9<n2-
l|)  
allocation of fund 分配款项；预留款项 m}A|W[p<  
allocation of profit 利润分配；溢利分配 g)$/'RB  
allocation warrant 拨款令 ,]`|2j  
allotment 分配；配股 $B%wK`J  
allotment notice 股份配售通知；配股通知 R!i\-C1 S  
allotment of shares 股份分配 f~Y;ZvB  
allowable 可获宽免；免税的 '8%jA$o\g  
allowable business loss 可扣除的营业亏损 :I_p4S.)  
allowable expenses 可扣税的支出 wcH,!;3z+  
allowance 免税额；津贴；备抵；准备金 .3 >"qv  
allowance for debts 债项的免税额 m)AF9#aT2  
allowance for depreciation by wear and tear 耗损折旧免税额 M~%P1@%  
allowance for funeral expenses 殡殓费的免税额 L4O.=*P1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8\WV.+  
allowance for repairs and outgoings 修葺及支出方面的免税额 <OY (y#x  
allowance to debtor 给债务人的津贴 ) >;7"v  
alteration of capital 资本更改 ^'9.VVyz  
alternate trustee 候补受托人 {wy{L-X  
amalgamation 合并 \SSHjONX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QB uX#bDV  
ambit of charges 征税范围；收费范围 vB74r]'F  
amended valuation 经修订的估值 wE[gp+X~  
American Commodities Exchange 美国商品交易所 P~ : N  
American Express Bank Limited 美国运通银行 RW{y.WhB  
American Stock Exchange 美国证券交易所 p{ Xde   
amortization 摊销 s$%t2UaV  
amount due from banks 存放银行同业的款项 @An}  
amount due from banks abroad 存放海外银行同业的款项 gY'-C  
amount due from holding companies 控股公司欠款 |v:oLgUdH  
amount due from local banks 存放本港银行同业的款项 (> W\Nf  
amount due to banks 银行同业的存款 Um}f7^fp^l  
amount due to banks abroad 海外银行同业的存款 i0:1+^3^U  
amount due to holding companies 控股公司存款 t4iD<{4  
amount due to local banks 本港银行同业的存款 ;4U"y8PVTh  
amount due to outport banks 外埠银行同业的存款 m/Erw"Z  
amount for note issue 发行纸币的款额 Gx %=&O  
amount of bond 担保契据的款额 eTFep^[  
amount of consideration 代价款额 )X;051Q  
amount of contribution 供款数额
/oW]? 9  
amount of indebtedness 负债款额 76bMy4re  
amount of principal of the loan 贷款本金额 OP<N!y?[  
amount of rates chargeable 应征差饷数额 r<'DS9m  
amount of share capital 股本额 ; PncJe5
x  
amount of sums assured 承保款额 99.F'Gz  
amount of variation 变动幅度 @I}VD\pF  
amount of vote 拨款数额 F^$;hMh%  
amount payable 应付款额 pHuR_U5*?  
amount receivable 应收款额 ?"*JV1 9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ui!l3_O  
analysis 分析 jz`3xFy *]  
ancillary risk 附属风险 F~i ~%f,  
annual account 周年帐目；周年帐目报表；年度决算；年结 CIz0Gjtx6m  
annual accounting date 年结日期 ^*i0~_  
annual allowance 每年免税额；年积金；年度津贴；年津 WQ 2{`'z  
annual balance 年度余额 Q?;Tc.O"/  
annual disposable income 每年可动用收入 ^GAJ9AF@(  
annual estimates 周年预算 4d%0a%Z  
annual fee 年费 PxgJ7d  
annual general meeting 周年大会 )l$}plT4  
annual growth rate 年增率；每年增长率 {aNpk,n  
annual long-term supplement 长期个案每年补助金 `<yQ`Y_X  
annual pensionable emolument 可供计算退休金的年薪 'AX5V-t  
annual report 年报 (i
x.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |ZE^'e*k  
annual return 周年报表；周年申报表；每年报税表格 e*qGrg(E  
Annual Return Rules 《周年报表规则》 W^H3=hZ  
annual review of consumer prices 每年消费物价回顾 %0}^M1  
annual roll-forward basis 逐年延展方式 ;xe.0j0h  
annual salary 年薪 w8>h6x"  
annual statement 年度报表；年度决算表 * eC[74Kng  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4")`}T  
annuitant 年金受益人 h Fik>B#!  
annuity 年金 'Gqv`rq&  
annuity contract 年金合约 Qw:!Rw,x  
annuity on human life 人寿年金 ^t5My[R  
antecedent debt 先前的债项 ,bXZ<RY$  
ante-dated cheque 倒填日期支票 i4,p
\rE0  
anticipated expenditure 预期开支 Nwz?*~1  
anticipated net profit 预期纯利 \OA{&G.  
anticipated revenue 预期收入 *9"x0bth  
anti-inflation measure 反通货膨胀措施 ~<f[7dBv  
anti-inflationary stance 反通货膨胀立场 vo`&  
apparent deficit 表面赤字 z,G_&5|f%  
apparent financial solvency 表面偿债能力 jZzTnmm&?  
apparent partner 表面合伙人 !CWe1Dm  
application for personal assessment 个人入息课税申请书 >i,_qe?V:w  
application of fund 资金应用 NDP" @  
application to release as liquidator and to destruct the books of accounts and documents 3y6\0|{1  
申请免除清盘人职务及毁灭帐簿与文件 '1:)q  
appointed actuary 委任精算师 k_L`  
appointed auditor 委任核数师；委任审计师 <
;S$4tux  
appointed trustee 委任的受托人 0o=HOCL\  
appointer 委任人 Ztg_='n  
apportioned pro rata 按比例分摊 A,9JbX  
apportionment 分配；分摊 ^sD M>OHp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u1$6:"2@5k  
apportionment formula 分摊方程式 V ql4*OJW  
apportionment of estate duty 遗产税的分摊 }_]AQN$'G  
appraisal 估价；评估 Or5?Gt  
appreciable growth 可观增长 m!/TJhiQ  
appreciable impact 显着影响 js<d"m*  
appreciable increase 可观增长 Q?k
*3A  
appreciation 增值；升值 Q v9q~l  
appreciation against other currencies 相对其他货币升值 tk%f_"}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E$)|Kv^  
appreciation tax 增值税 `N *:,8j  
appropriation 拨款；拨用；拨付 z%YNZ^d  
appropriation account 拨款帐目 D*%am|QL  
Appropriation Bill 拨款法案 @.e X8~3=  
appropriation-in-aid system 补助拨款办法 il5C9ql$  
approved assets 核准资产 KdR4<qVV}  
approved basket stock 认可一篮子证券 ! I@w3`  
approved budget 核准预算 x%}D+2ro-t  
approved charitable donation 认可慈善捐款 !4vb{AH  
approved charitable institution 认可慈善机构 S/'0czDMW  
approved currency 核准货币；认可货币 9GD0jJEu  
approved estimates 核准预算 DXiA4ihr=  
approved estimates of expenditure 核准开支预算 *): |WDR  
approved overseas insurer 核准海外保险人 ~=|}!A(  
approved overseas trust company 核准海外信托公司 $Z@*!B^  
approved pooled investment fund 核准汇集投资基金 AHb_BgOU*  
approved provident fund scheme 认可公积金计划 UX)GA[WI  
approved provision 核准拨款 >|QH I d8  
approved redeemable share 核准可赎回股份 qVn<c,8#  
approved regional stock 认可地区性证券 )7>GXZG>=  
approved retirement scheme 认可退休金计划 G(&[1V%x  
approved subordinated loan 核准附属贷款 >2s4BV[(  
arbitrage 套戥；套汇；套利 =?RI`}vw_H  
arbitrageur 套戥者；套汇者 hQn?qJy%W  
arbitrary amount 临时款项 +F;2FD$  
arrangement 措施；安排；协定 aA`eKy) \  
arrears 欠款 D\Ak-$kJ^  
arrears of pay 欠付薪酬 \=ML*Gi*  
arrears of revenue 逾期未收税款；逾期未收的帐项 ${ {4L?7  
articles of association 组织章程；组织细则；组织章程细则 iq; | i!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W0gS>L_  
ascertainment of profit 确定利润 U]3!"+Y1P  
"Asia Clear" “亚洲结算系统” axC|,8~tq  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &6x(
%o|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]Z!Y*v  
Asian Development Fund [ADF] 亚洲发展基金 C`.YOkpj  
Asian dollar bond 亚洲美元债券 #1<m\z7l  
Asian dollar market 亚洲美元市场 C]ss'  
Asian dollar rate 亚洲美元利率 yYCS-rF>  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8}'iEj^e  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 i KSRr#/  
asked price 沽盘；喊价；索价；卖方报价 c!H
z'W  
assessable income 应评税入息 t<!m4Yd|#  
assessable loss 应评税亏损 -"[4E0g0  
assessable profit 应评税利润 G+ /Q!ic  
assessable value 应评税值 8+'}`  
assessed profit 估定利润 ytcLx77`:  
assessed value 经评估价值 ]\39#  
assessment 评税；评定；估价；评税单 !1$x4 qxS  
assessment number 评税编号；估价编号 !<w6j-S  
assessment of additional tax 补加税评税 q<09]i  
assessment of performance 业绩评估；实绩评价 "hyfo,r  
Assessor 评税主任 ?@"@9na  
asset price bubbles 资产价格泡沫 fQoAdw  
asset-backed securities 具资产保证的证券 '}hSh  
assets accretion 资产增值 n_Quu
UB  
assets and liabilities 资产与负债 %KyZ15_(-L  
assets betterment statement 资产递增表；资产改进表 {Ydhplg{  
assets lending 实物放款；有抵押贷款 534pX7
dg  
assets of the company passing on the death 死者去世时转移的公司资产 maapX/J  
assets pledged as security for liabilities 用作负债抵押的资产 0AnL]`"t.3  
assets portfolio 资产投资组合 e@hPb$7  
assets price 资产价格 C >Oe
ULD  
assets quality 资产质素 HYl+xH'.j  
assets realization 资产变现 Q=Q
+*oog  
assets refinancing arrangement 资产再集资安排 fN9{@)2Mz  
assets securitization 资产证券化 tY_=[6?Zu  
assets situated outside Hong Kong 在香港以外地方的资产 Vz mlKV
E  
assets stripping 削减资产；拆卖资产 G]B0LUT6c  
assets value 资产值  V FM[-  
assignee 承让人 &OU.BR>  
assignment 转让；转让书；转让契 7] y3<t  
assignment of interest 权益转让 ~D5 -G?%$"  
assignment of letters patent and trade mark 专利证书及商标转让 .\bJ,of9  
assignment of property 物业转让；物业转让书 h),;j`PrC  
assignment right 转让权 oypLE=H  
assignor 转让人 B} qRz  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 2Wcu.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]Jz=.F sO  
associate member 附属会员 1^k}GXsWmE  
associated body corporate 相联法人团体 P~(&lu/;P  
associated company 相联公司；联属公司 6Emn@Mn=  
associated corporation 相联法团 +HE,Q6-A  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (0`rfYv5.R  
公认会计师公会〔英国〕 u&y> '  
Association of Futures Exchange Brokers 香港期货经纪协会
9ERdjS  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (F'~K,0  
association of underwriters 承保人组织 P#pb48^-  
assumption of control 接管 z{R Mb  
assurance 担保；保险；转易；转易书 ]FR#ZvM>x  
assurance of interest 权益的转易 .Z7tE?  
at 19XX price 按一九ＸＸ年价格计算 `y'%dY}$n  
at a discount 按赔价计算；按贴水价格计算；打折扣
0o/;cBH  
at a premium 按溢价计算；按升水价格计算 ;$eY#ypx  
at call 通知付款；按通知 IlEU6Rs  
at constant market price 按固定市价计算 R1*&rjB  
at constant price 按固定价格计算 @kd$.7Y9  
at cost 按成本计算 tdU'cc?M  
at current market price 按当时市价计算；按现时市价计算 qA}l[:F+#  
at current price 按当时价格计算；按现时价格计算 Ds=d~sNu  
at factor cost 按要素成本计算；按生产要素成本计算 covCa)kf  
at money-of-the-day price 按付款当日价格计算 .WglLUJ:Z  
at or better 按指定或较佳价位〔买卖指令〕 ruhC:rg:/  
at par 按面值计算；平价 ,ig`'U  
at sight 见票即付 .9DhD=8aIO  
at the close 按收市盘 h<IAHCz;(  
at the opening 按开市盘 H( LK}[  
attestation 见证；见证条款 k8Dk;N  
at-the-money option 平价期权 *h?*RUQ  
attorney 受权人；受托代表人 g9GPyU  
attornment 新拥有人承认书 }T%E;m-  
attributable profit 可归属利润 @sR/l;  
attributable share value 可归属股份价值 "<oR.f=0  
Auckland Stock Exchange 奥克兰证券交易所 `34+~;;Jh  
auction 拍卖 kH06Cb  
auctioneer 拍卖商 7WV"Wrl]  
audit 审计；核数 `[=/f=Q}  
Audit Commission 审计署 ][f0ZMa  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] M7DoAS{6e  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 !ggHLZRlz  
audit review 帐目审查 T+V:vuK  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lfoPFJ Z  
audited account 审计帐目；经审计的帐目 @&h_+|:-  
audited annual account 经审计的周年帐目 %*L8W*V  
audited balance sheet 经审计的资产负债表 2%l(qfN9  
auditor 核数师；核数主任；审计师 P@etT8|V  
auditor's certificate 核数师证明书；审计师证明书 yrzyus  
auditor's report 核数师报告；审计师报告 787i4h:71  
Aussie bond 澳元债券 |$T?P*pI.  
austerity budget 紧缩预算 V" 5rIk  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 qE^u{S4Z@  
Australia All Ordinaries Index 澳洲所有普通股票指数 B)DtJf  
Australian Dollar [AUD] 澳元 pfk)_;>,  
Australian Options Market 澳大利亚期权市场 Y Odwd}M  
Australian Securities Commission 澳洲证券事务监察委员会 CwF=@:*d  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &I(3/u  
Australian Stock Exchange 澳大利亚证券交易所 P\X$fD  
Austrian Schilling [ATS] 奥地利先令 QswFISch
 
authentication 认证；鉴证 ovtZHq/  
authority to purchase 委托购买证；委购书 !O,`Z`T?  
authorization 认可；核准；授权；授权书 &'5j!  
authorization by direction 指示授权 ?cr^.LV|h^  
authorization by instruction 指令授权 h>Nu
Qo*  
authorization by warrant 令状授权 ds+0y;vc  
authorization of unit trust 单位信托的认可 P= 26! b  
authorized agent 指定代理人 B?XqH_=0L  
authorized capital 法定资本 uY)|   
authorized clerk 出市员 grCz@i  
authorized dealer 认可交易商 2)`4(38  
authorized financial institution 认可财务机构 'k$j^|r>  
authorized fund 认可基金 "qY_O/Eg]]  
authorized fund house 获授权的基金公司；认可基金公司 {Pi]i?  
authorized institution 认可机构 sU?%"q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 BG20R=p  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >x1?t  
authorized insurer 获授权保险人；获认可承保人 !vSj1w  
authorized investment 特准投资项目 [tz}H&  
authorized person 获授权人 SxRa
?5  
authorized representative 获授权代表 }W"/h)q  
authorized share capital 法定股本 ~LN {5zg  
automated quotation system 自动报价系统 r7:4|6E  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] .\ces2,  
自动交易系统〔香港期货交易所有限公司〕 Oc?]L&ap  
automatic adjustment mechanism 自动调整机制 $~.'Tnk)  
automatic adjustment system 自动调整系统 5@@ilvwzz  
Automatic Clearing House 自动票据交换所 6<C|O-  
automatic exchange rates accumulation system 自动化汇率累集系统 vqJjAls  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 h}jE=T5Hc  
automatic teller machine [ATM] 自动柜员机 uY|-: =  
autopay 自动转帐 z
H+a*R  
available assets 可用资产 ]PjJy/vkjj  
available fiscal reserve 现存财政储备 iyf vcKO  
available profit 可用利润 t5WW3$Nf  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ).1F0T  
average 平均；平均数；海损 p!3!&{  
average basic salary 平均基本薪金 \B~}s}  
average consumer expenditure 平均消费开支；一般消费开支 }0~4Z)?e3  
average cost 平均成本 \$[S=&E  
average cost of land production 增辟土地平均成本 $Q< >MB7  
average daily turnover 平均每日成交额 i"o %Gc  
average daily wage rate 平均每日工资率 KI{B<S3*Z  
average expenditure pattern 平均开支模式 jUCrj'  
average growth rate 平均增长率 ;/g Bjp]H  
average net fixed assets 固定资产平均净值 #Z]l4d3{T  
average of relatives 相对价格平均数 FpM0%   
average price 平均价格 S 7 *LV;  
average propensity to consume 平均消费倾向；一般消费倾向 I7q}<"`
 
average propensity to save 平均储蓄倾向；一般储蓄倾向 Sr?2~R0&  
average rate 平均率 hMvLx>q3)  
average revenue 平均收入；平均收益 YE5B^sQ1  
average stock 平均库存；平均存货 0B?t:XU,  
average yearly rent 平均年租 V*w~Sr%  
avoidance of double taxation 避免双重课税 ?m>!P@ M  
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 Q=~*oYR  
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