一些有用的会计术语(也不知道发的地方对不对)A

A: xA9{o+  
A share Ａ股；甲类股份 K?q1I<94  
abatement of tax 减税；减扣免税额 u;Q'xuo3  
ABN AMRO Bank N.V. 荷兰银行 ?B2 T'}
~  
above-the-line expenditure 线上项目支出；经常预算支出 \P_1@sH=  
above-the-line receipt 线上项目收入；经常预算收入 J!o[/`4ib  
ABSA Asia Limited 南非联合亚洲有限公司 .)>DFGb>H  
absolute change 绝对数值变更 &Q[Y&vNn  
absolute expenditure 实际开支 $b/oiy!=|3  
absolute guideline figure 绝对准则数字 Ii,Lj1Q  
absolute interest 绝对权益 t YmR<^  
absolute order of discharge 绝对破产解除令 GyO
o$FW  
absolute profit margin 绝对利润幅度 daIt `}s  
absolute value 实值；绝对值 47xJ(yO  
absolutely vested interest 绝对既得权益 v(\kSlJ  
absorbed cost 已吸收成本；已分摊成本 8qfg=mu+%  
absorption 吸收；分摊；合并 H|H!VPof]  
absorption rate 吸收率；摊配率；分摊率 zM^ux!T=  
ACB Finance Limited 亚洲商业财务有限公司 m1X0stFRs"  
acceptable form of reciprocity 合理的互惠条件 vb-L "S?kC  
acceptable rate 适当利率；适当汇率 L "L@4B  
acceptance agreement 承兑协议 )x-iru A:  
acceptance for honour 参加承兑 A|V |vT7cb  
acceptor 承兑人；接受人；受票人 2 fX-J  
acceptor for honour 参加承兑人 P"%i 4-S  
accident insurance 意外保险 ;N4b~k)  
Accident Insurance Association of Hong Kong 香港意外保险公会 fo$iV;x`  
accident insurance scheme 意外保险计划 G l=dL<F  
accident year basis 意外年度基准 zF'{
{7o  
accommodation 通融；贷款 qh/q<  
accommodation bill 通融票据；空头票据 ;K[`o/#4"  
accommodation party 汇票代发人 sH(AsKiNKe  
account balance 帐户余额；帐户结余 h5G>FPM-=  
account book 帐簿 ;SF0}51  
account collected in advance 预收款项 a3L]'E'*#  
account current book 往来帐簿 Af:4 XSO6  
account of after-acquired property 事后取得的财产报告 @ba5iIt  
account of defaulter 拖欠帐目 %Ysu613mz  
account payable 应付帐款 c
xdhG"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _gK@),de  
account receivable 应收帐款 O^I~d{M 5I  
account receivable report 应收帐款报表 /_?E0
r  
account statement 结单；帐单；会计财务报表 `!HGM>  
account title 帐户名称；会计科目 |lIkmW{  
accountant's report 会计师报告 '2a}1?  
Accountant's Report Rules 会计师报告规则 lcij}-z:%e  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _JA.~edqM  
Accounting Arrangements 《会计安排》 wHk4BWg-  
accounting basis 会计基础 |n3PznV  
accounting by Official Receiver 破产管理署署长呈交的帐目 TSmuNCR  
Accounting Circular 《会计通告》 lNQt  
accounting class 会计类别 N\Bygjw|  
accounting date 记帐日期；会计结算日期 2i#wJ8vrF  
accounting for money 款项核算 ;uNcrv0J  
Accounting Officer 会计主任 Dg/&m*Yl  
accounting period 会计报告期；会计期 &"fMiK3  
accounting policy 会计政策；会计方针 A"k6n\!n;  
accounting practice 会计惯例 GwV2`2  
accounting principle 会计准则 ;Br8\2=$  
accounting record 会计记录
Ze'AZF  
accounting report 会计报告 _CPe  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 m1=3@>  
Accounting Society of China 中国会计学会 Y4}!9x  
accounting statement 会计报表 `f}c 1  
accounting system 会计制度；会计系统 'Zf_/y  
accounting transaction 会计事项；帐务交易 *I`, L/  
accounting treatment 会计处理 |x2>F   
accounting year 会计年度 r80w{[S$  
accretion 增值；添加 w`,[w,t  
accrual 应计项目；应累算数目 oL#^=vid"  
accrual basis 应计制；权责发生制 _L(6F TJ  
accrual basis accounting 应计制会计；权责发生制会计 BV$lMLD{r  
accrue 应累算；应计 g/W<;o<v(I  
accrued benefit 应累算利益 <P ~+H>;  
accrued charges 应计费用 {*As-Y:'F  
accrued cumulative preference share dividend 应累算的累积优先股股息 _(3VzI'G  
accrued expenses 应累算费用 ^Qrdh0j  
accrued interest payable 应付利息；应计未付利息 Zgt, 'T  
accrued interest receivable 应收利息；应计未收利息 eP|:b &  
accrued right 累算权益 3'Q H\t5  
accruing profit 应累算的利润 *j2P#et  
accumulated fiscal reserve 累积财政储备 W
u<  
accumulated profit 累积利润；滚存溢利 bgqN&J)Jr)  
accumulated reserve 累积储备 lz EF^6I  
accumulation of surplus income 累积收益盈余 7qV_QZ!.  
acquired assets 既得资产 3/>McZ@OH  
acquisition 收购；购置；取得 1[C,*\X8v  
acquisition cost 购置成本 Y<X%'Wd\  
acquisition expenses 购置费用 X{o.mN  
acquisition of 100% interest 收购全部股权 "2)<'4q5)  
acquisition of control 取得控制权 Zaf].R  
acquisition of fixed assets 购置固定资产 cfMj^*I  
acquisition of shell “买壳” NwoBM6 #  
acquisition price 收购价 5Jd&3pO  
act of God 天灾 gfw,S;  
acting partner 执事合伙人 :Sk0?WU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Xz4!#,z/  
active partner 积极参与的合伙人 vUR{!`14  
active trading 交投活跃 K_bF)6"  
actual circulation 实际流通 kB_GL>fc  
actual cost 实际成本 v$s3f|Y  
actual expenditure 实际开支；实际支出 ,h5\vWZ  
actual income 实际入息；实际收入；实际收益 JGX E{FT  
actual market 现货市场 4K[E3aA  
actual price 现货价；实际价格 hf^,  
actual profit 实际利润 R5NDT4QYU  
actual quotation 实盘；实际价位；实际报价 Zk"'x,]#  
actual year basis 按实际年度计算 T|Sz~nO}f  
actuals 实货 )&+j#:  
actuarial investigation 精算调查 ++-HdSHY  
actuarial principle 精算原则 [94A?pn[z  
actuarial report 精算师报告 "n,">  
Actuarial Society of Hong Kong 香港精算学会 $Lv,e\]  
actuarial valuation 精算师估值 c^><^LGb  
actuary 精算师 E#v}//  
ad referendum agreement 暂定协议；有待覆核的协定 g2JNa?z  
ad valorem duty 从价税；按值征税 3ox%1x NA  
ad valorem duty system 从价税制 9Iq[@v  
ad valorem fee 从价费 GL_YT.(!  
ad valorem tariff 从价关税 8s-y+M@.  
additional allowance 额外免税额 *BH*   
additional amount for unexpired risk 未过期风险的额外款额 d }=fJ  
additional assessable profit 补加应评税利润 F$ShhZgi  
additional assessment 补加评税 "}!|V)K
 
additional commitment 额外承担 LdwWB `L  
additional commitment vote 额外承担拨款 ST5L O#5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >0DQ<@ot:  
additional dependent parent allowance 供养父母额外免税额 Fm_^7|  
additional provision 额外拨款 ^=.R#zrc  
additional stamp duty 附加印花税 a\ fG)Fqp  
additional tax 补加税罚款；补加税款 +%7v#CY &  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Qn(2UO!pD  
adjudged bankrupt 被裁定破产 JGOry \  
adjudicated bankrupt 裁定破产人 Gole7I  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1PpZ*YK3z  
adjudication of bankruptcy 裁定破产；宣告破产 .T 6NMIp*  
adjudication of insolvency 裁定无力偿还债务 f6vhW66:?x  
adjusted actual 经调整的实数；调整后的实数 &a5UQ>  
adjusted current assets 经调整的流动资产；调整后的流动资产 6=U81  
adjusted figure 经调整的数字；调整后的数额 r/}q=J.  
adjusted liabilities 经调整的负债；调整后的负债 |tIr?nXSW3  
adjusted loss 经调整的亏损；调整后的亏损 ;>np2K<`  
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 ]$Pl[Vegy  
adjusted profit 经调整的利润；调整后的利润 k\BJs@-  
adjusted surplus 经调整的盈余额；调整后的盈余额 WvR-0>E
 
adjusted value 经调整的价值；调整后的价值 `-W.uOZ0  
adjustment 调整；修订；理算〔保险〕 rR]U Ff  
adjustment centre 调剂中心 r+n0M';0  
adjustment lag 调整过程的时间差距；调整时差 0gO_dyB  
adjustment mechanism 调整机制 n75)%-  
adjustment of loss 亏损调整 <}
t~^E,  
adjustment process 调整过程；调整程序 q
;Tdqv!Ju  
adjustment range 调整幅度 *;t\!XDgp  
administered exchange rate 受管制汇率 ~k\Dde  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 waI?X2  
administration expenses 行政费用 vF@hg)A  
administration fee 手续费；行政费 })W9=xO~  
administration in bankruptcy 破产管理 7]W6\Z  
administration order 遗产管理令 :No`+X[Kq  
administrator 管理人；遗产管理人 h ` qlI1]  
administrator of the estate 遗产管理人 r5 tn'  
admission of debt 债项承认书 ;\j7jz^uC  
admission of proof 接纳债权证明 0DtewN{Z  
advance 放贷款项；垫付款项；预支款项；预付款项 Zc9@G-  
advance account 暂支帐目；预付款帐户 "| Oj!&0  
advance compensation 预付补偿金 |j$r@  
advance from shareholder 股东垫款 \ vn!SO7  
advance pending reimbursement 预支以待日后付还 F t/yPv  
advanced economy 先进经济体系 #1*
#3p9UL  
advancement 预付；预付财产 hr$Wt?B  
advances warrant 垫款令 V=^B7a.;>  
advancing 贷出 F<.oTP-B  
adverse balance 逆差 C7*n<+e  
adverse exchange 逆汇 ]1hyvm3  
advertisement addressed to shareholders 在报章刊登的致股东通告 e}dGK=`  
advice for collection 托收通知书 aeZ$Wu>]W  
advice of drawing 提款通知书；汇票通知书 "DaE(S&
 
advice of payment 付款通知 (#kKL??W  
Advisory Committee [Securities and Futures Commission] "I)/|x\G*  
谘询委员会〔证券及期货事务监察委员会〕 '8J!(+  
Advisory Committee on Diversification 经济多元化谘询委员会 #[f]-c(!  
affidavit 誓章；遗产申报誓章 [|".j#ZlK  
affidavit of no receipt 述明无收款的誓章 7Tb[sc'  
affiliate 联号；联营公司；附属公司 zh{,.c  
affiliated company 附属公司；联号；联营公司 ;w/@_!~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 cWtuI(.  
affordability 负担能力 8Q%g<jX*  
African Development Bank [AfDB] 非洲开发银行 m)
7Ql!l  
after-acquired property 事后取得的财产 CbGfVdw/c  
after-hours dealing 市后交易 y1{TVpN  
after-tax profit 税后盈利；税后利润；税后溢利 6am g*=]  
agency agreement 代理协议 RW{y.WhB  
agency expenses 代理机构的开支 E5aRTDLq  
agency fee 代理费
(}g4}A@x  
Agency Law 《代理法》 YMN=1Zuj?  
agent 代理人；承销人 GYZP?E p*  
agent of company 公司代理人 !"2S'oQKS  
agent's fee 代理人费；经纪费 g.Tc>?~  
aggregate 总计；总数；总体数字 J>l?HK  
aggregate amount 总款额；总额 3Fb9\2<H  
aggregate assets and liabilities 总体资产与负债 H*j!_>W  
aggregate at constant price 按固定价格计算的总体数字 '-U&S  
aggregate demand 总需求 2&"qNpPtE  
aggregate gross position 总持仓量 .k:heN2-x  
aggregate limit 总限额 Brtsig,4  
aggregate of salaries tax 合计薪俸税 @)\4 $#+-  
aggregate performance 总体表现；总体业绩 Rh}}8 sv  
aggregate supply 总体供应 #x qiGK  
aggregate surplus 总盈余 3k3C\Cw  
aggregate total 整体总额 ({ O~O5k  
aggregate value 总值；合计价值 F r!FV4  
aggregated basis 合计基准 cJMi`PQ;  
aggregated net chargeable income 合计应课税入息实额 V408uy-M  
aggregation 合并计算；合计；总和 FsO_|r  
aggregation of incomes of husband and wife 夫妇入息合并计算 Fc#Sn2p*  
aggregation of property 财产的总和 Oa2\\I  
agio 差价；贴水 cYp
/? \  
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》 5(gWK{R)*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment tr5j<O  
《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》 h@E7wp1'~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment VKkvf"X  
《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》 Xp] jF^5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment a:8 MoH4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 PB *v45  
agreement for a settlement 授产协议 +OqEe[Wk#  
agreement for assignment 转让协议 q
u1+.z=|  
agreement for sale 售卖协议；买卖协议 ,z<1:
st]<  
agreement for sale and purchase 买卖协议 O6
/:J#X%  
agreement for the payment of interest 支付利息协议 wVqp')e  
agreement for the repayment of money 还款协议 DK eB%k  
agreement of reinsurance 再保险协议 T/A2Y+@N;  
Agricultural Bank of China 中国农业银行 U?an\rv  
air passenger departure tax 飞机乘客离境税 C6EGM/m8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -#v1/L/=  
airport tax 机场税 KF6C=,Yc%  
alcohol duty 酒精税 DF_wMv:>^  
alienation 让与；让渡；转让 ]J[d8S5  
alimony 生活费；赡养费 obE8iG@H  
All Ordinaries Index [AOI] 所有普通股指数 }K8e(i6z  
all risks 全险；综合险 L2+cVR  
All Sales Record for Stock Market 《股票市场成交报告》 7O'.KoMw  
Allied Capital Resources Limited 新联财务有限公司 aZ$5"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5D.Sg;\  
allocation letter 拨款信件 67hfve  
allocation of fund 分配款项；预留款项 ]Zt]wnL+  
allocation of profit 利润分配；溢利分配 zz[fkH3  
allocation warrant 拨款令 (BFwE@1"  
allotment 分配；配股 O!%T<2
i3  
allotment notice 股份配售通知；配股通知 }% f7O  
allotment of shares 股份分配 hf]m'5pb  
allowable 可获宽免；免税的 %59uR}\  
allowable business loss 可扣除的营业亏损 4w~%MZA^  
allowable expenses 可扣税的支出 {aNpk,n  
allowance 免税额；津贴；备抵；准备金 04jvrde8-O  
allowance for debts 债项的免税额 F$(ak;v}  
allowance for depreciation by wear and tear 耗损折旧免税额 (M"rpG>L  
allowance for funeral expenses 殡殓费的免税额 l_/(J)
|a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t[J=8rhER  
allowance for repairs and outgoings 修葺及支出方面的免税额 Vi:^bv  
allowance to debtor 给债务人的津贴 :IU7dpwDl  
alteration of capital 资本更改 $:%E<j4Dn  
alternate trustee 候补受托人 zxx\jpBBk  
amalgamation 合并 w8>h6x"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (T0MWp0  
ambit of charges 征税范围；收费范围 GyWa=KW.u  
amended valuation 经修订的估值 =$Mf:F@  
American Commodities Exchange 美国商品交易所 &}[P{53sr  
American Express Bank Limited 美国运通银行 ('SId@  
American Stock Exchange 美国证券交易所 Bp_R"DS7A  
amortization 摊销 >> "gb/x,  
amount due from banks 存放银行同业的款项 6IG?t  
amount due from banks abroad 存放海外银行同业的款项 ^e_LnJ+  
amount due from holding companies 控股公司欠款 3q}j"x?  
amount due from local banks 存放本港银行同业的款项 !}z'"l4i  
amount due to banks 银行同业的存款 VO8rd>b4  
amount due to banks abroad 海外银行同业的存款 nV7Vc;  
amount due to holding companies 控股公司存款 xsB0LUt  
amount due to local banks 本港银行同业的存款 .dk<?BI#H  
amount due to outport banks 外埠银行同业的存款 jZzTnmm&?  
amount for note issue 发行纸币的款额 c%C6d97q  
amount of bond 担保契据的款额 /3,Lp-kp
 
amount of consideration 代价款额 &K\80wGK  
amount of contribution 供款数额 4lB??`UN  
amount of indebtedness 负债款额 R ,qQC<  
amount of principal of the loan 贷款本金额
/j$=?Rp  
amount of rates chargeable 应征差饷数额 /@k#tdj  
amount of share capital 股本额 o]4\Geg$  
amount of sums assured 承保款额 X n$ZA-  
amount of variation 变动幅度 bu|.Jw"  
amount of vote 拨款数额 s:}?rSI  
amount payable 应付款额 Sy|GM~  
amount receivable 应收款额 ZrTB%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ctz#9[|  
analysis 分析 hr}f5Z)^v  
ancillary risk 附属风险 Q+=pP'cV  
annual account 周年帐目；周年帐目报表；年度决算；年结 & "&s,  
annual accounting date 年结日期 3$nK   
annual allowance 每年免税额；年积金；年度津贴；年津 uqC#h,~ 0  
annual balance 年度余额 Bi:lC5d5?  
annual disposable income 每年可动用收入 Nv7-6C6<  
annual estimates 周年预算 &2y4k"B&)  
annual fee 年费 H\Ra*EO~j  
annual general meeting 周年大会 J+`aj8_B  
annual growth rate 年增率；每年增长率 g0t
nt)]  
annual long-term supplement 长期个案每年补助金 N $) G8  
annual pensionable emolument 可供计算退休金的年薪 ,r~+ 9i0N  
annual report 年报 {h@\C|nF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4w^o !  
annual return 周年报表；周年申报表；每年报税表格 jr4xh{Z`  
Annual Return Rules 《周年报表规则》 js<d"m*  
annual review of consumer prices 每年消费物价回顾 ,Y/B49  
annual roll-forward basis 逐年延展方式 Ai< beUS  
annual salary 年薪 ^-_*@e*JE  
annual statement 年度报表；年度决算表 `FMo;
,j  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 F3}MM dX  
annuitant 年金受益人 hy*{{f;  
annuity 年金 J
pC'(N  
annuity contract 年金合约 ,Z@#( =f  
annuity on human life 人寿年金 ?{S>%P A_B  
antecedent debt 先前的债项 X&pYLm72;  
ante-dated cheque 倒填日期支票 ! I@w3`  
anticipated expenditure 预期开支 EL?(D  
anticipated net profit 预期纯利 K3?5bT_{  
anticipated revenue 预期收入 /I`TN5~  
anti-inflation measure 反通货膨胀措施 bmv8nal<Y  
anti-inflationary stance 反通货膨胀立场 Jj-\Eb?  
apparent deficit 表面赤字 j,M$l mR')  
apparent financial solvency 表面偿债能力 m^D'p  
apparent partner 表面合伙人 fg^25g'_  
application for personal assessment 个人入息课税申请书 *,\"}x*  
application of fund 资金应用 G)Gp}4gV}  
application to release as liquidator and to destruct the books of accounts and documents :\OSHs<M  
申请免除清盘人职务及毁灭帐簿与文件 _Op%H)  
appointed actuary 委任精算师 1>J.kQR^  
appointed auditor 委任核数师；委任审计师 kv:9Fm\$  
appointed trustee 委任的受托人 kamQZzPe  
appointer 委任人 u
Y&1[(Pb  
apportioned pro rata 按比例分摊 ra$:ibLN  
apportionment 分配；分摊 +Q5O$8i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (9]Uuvfp6"  
apportionment formula 分摊方程式 J2=4%#R!  
apportionment of estate duty 遗产税的分摊 \=ML*Gi*  
appraisal 估价；评估 #fuUAbU0X  
appreciable growth 可观增长 !mNst$-H4  
appreciable impact 显着影响 *)RmX$v3  
appreciable increase 可观增长 I=0c\ U}  
appreciation 增值；升值 Y Zj-%5  
appreciation against other currencies 相对其他货币升值 Z=JKBoAY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Xh@K89`uX  
appreciation tax 增值税 rnIjpc F  
appropriation 拨款；拨用；拨付 >fBPVu\PA  
appropriation account 拨款帐目 ?@b6(f xX  
Appropriation Bill 拨款法案 [6!k:-t+  
appropriation-in-aid system 补助拨款办法 LDlYLsF9  
approved assets 核准资产 -b-a21,m>  
approved basket stock 认可一篮子证券 ]Ur/DRNS  
approved budget 核准预算 WPNB!"E98  
approved charitable donation 认可慈善捐款 S#/BWNz|  
approved charitable institution 认可慈善机构 UleT9 [M  
approved currency 核准货币；认可货币 \"
O5li3n  
approved estimates 核准预算 ;+hh|NiQ  
approved estimates of expenditure 核准开支预算 A!lZyG!3  
approved overseas insurer 核准海外保险人 ]rG=\>U3~  
approved overseas trust company 核准海外信托公司 FZ-Wgh 0z  
approved pooled investment fund 核准汇集投资基金 OgF[=  
approved provident fund scheme 认可公积金计划 ,?GwA@~$k:  
approved provision 核准拨款 ;(NTzBq!1  
approved redeemable share 核准可赎回股份 uMcI'=  
approved regional stock 认可地区性证券 I{IB>j}8  
approved retirement scheme 认可退休金计划 >dAl*T  
approved subordinated loan 核准附属贷款 lx`?n<-X  
arbitrage 套戥；套汇；套利 :\;9y3  
arbitrageur 套戥者；套汇者 , 'pYR]3  
arbitrary amount 临时款项 mA(kq  
arrangement 措施；安排；协定 i2qN 0?n  
arrears 欠款 iJTG+gx  
arrears of pay 欠付薪酬 \RDN_Z  
arrears of revenue 逾期未收税款；逾期未收的帐项
Thggas,  
articles of association 组织章程；组织细则；组织章程细则 xg p)G!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 uX7L1~s-  
ascertainment of profit 确定利润 ZX_QnSNZ?  
"Asia Clear" “亚洲结算系统” 392V\qtS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 q`e0%^U  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 e9p/y8gC  
Asian Development Fund [ADF] 亚洲发展基金 RZz?_1'  
Asian dollar bond 亚洲美元债券 maapX/J  
Asian dollar market 亚洲美元市场 QYA4C1h'  
Asian dollar rate 亚洲美元利率 Z!v,;MW  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2zj` H9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]5'*^rz ^  
asked price 沽盘；喊价；索价；卖方报价 O@$>'Z  
assessable income 应评税入息 d!I%AlV  
assessable loss 应评税亏损 /E6)>y66  
assessable profit 应评税利润 ?wtKi#k'v#  
assessable value 应评税值 48p3m)5  
assessed profit 估定利润 r'i99~  
assessed value 经评估价值 gc4o |x  
assessment 评税；评定；估价；评税单 $ DN.  
assessment number 评税编号；估价编号 dz#"9i5b  
assessment of additional tax 补加税评税 lg|6~=aQ  
assessment of performance 业绩评估；实绩评价 dOD(<  
Assessor 评税主任 xbiprhdv  
asset price bubbles 资产价格泡沫 tN{0C/B9  
asset-backed securities 具资产保证的证券 H;=yR]E  
assets accretion 资产增值 @;EQ
{d  
assets and liabilities 资产与负债 3n2^;b/]  
assets betterment statement 资产递增表；资产改进表 l<_v3/3  
assets lending 实物放款；有抵押贷款 :$Cm]RZ  
assets of the company passing on the death 死者去世时转移的公司资产 uN
f'Zeo  
assets pledged as security for liabilities 用作负债抵押的资产 zZ}.2He8  
assets portfolio 资产投资组合 !d##q)D f?  
assets price 资产价格 %Vo'\|  
assets quality 资产质素 3g7]$}  
assets realization 资产变现 {:cGt2*~^  
assets refinancing arrangement 资产再集资安排 D u<P^CE  
assets securitization 资产证券化 -Ua5anzB  
assets situated outside Hong Kong 在香港以外地方的资产 8h ol4'B  
assets stripping 削减资产；拆卖资产 <_/etw86Z  
assets value 资产值 T3b0"o27  
assignee 承让人
0o/;cBH  
assignment 转让；转让书；转让契 `c:r`Oi?  
assignment of interest 权益转让 Va[&~lA)  
assignment of letters patent and trade mark 专利证书及商标转让 eI|FrBq%  
assignment of property 物业转让；物业转让书 ~U<j_j)z4.  
assignment right 转让权 pTAm}  
assignor 转让人 ;4+z~7Je]^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ycN!N  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 kU:Q&[/jzH  
associate member 附属会员 aaVq>$G3  
associated body corporate 相联法人团体 Tu:lIy~A  
associated company 相联公司；联属公司 ^cdbM
 
associated corporation 相联法团 W&A^.% 2l  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +)9=bB  
公认会计师公会〔英国〕 JNU9RxR  
Association of Futures Exchange Brokers 香港期货经纪协会 =>*}qen  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <a CzB7x  
association of underwriters 承保人组织 ,9OER!$y  
assumption of control 接管 B4OFhtYE  
assurance 担保；保险；转易；转易书 
KjA7x  
assurance of interest 权益的转易 gC6Gm':c  
at 19XX price 按一九ＸＸ年价格计算 J?p|Vy|9  
at a discount 按赔价计算；按贴水价格计算；打折扣 W__$ i<1  
at a premium 按溢价计算；按升水价格计算 0>,i] |Y  
at call 通知付款；按通知 jcePSps]  
at constant market price 按固定市价计算 h\C1:0x{  
at constant price 按固定价格计算 Kd}%%L  
at cost 按成本计算 -6q7ze{@  
at current market price 按当时市价计算；按现时市价计算 (>Sy,  
at current price 按当时价格计算；按现时价格计算 :>y5'q@R  
at factor cost 按要素成本计算；按生产要素成本计算 JWt
@vf~  
at money-of-the-day price 按付款当日价格计算 g6q[ I8  
at or better 按指定或较佳价位〔买卖指令〕 } BP.t$_  
at par 按面值计算；平价 ziAn9/sT  
at sight 见票即付 kaZcYuT.9  
at the close 按收市盘 d.snD)X  
at the opening 按开市盘 %z1hXh#+  
attestation 见证；见证条款 Vg7+G( ,  
at-the-money option 平价期权 LNgFk%EH  
attorney 受权人；受托代表人 ZB}zT9JaE  
attornment 新拥有人承认书 Lz-(1~o  
attributable profit 可归属利润 ?AQR\)P  
attributable share value 可归属股份价值 (i)O@Jve  
Auckland Stock Exchange 奥克兰证券交易所 T.!.3B$@]  
auction 拍卖 `C:J{`  
auctioneer 拍卖商 <l)I%1T_c  
audit 审计；核数 N[=R$1\Z  
Audit Commission 审计署 ovtZHq/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !O,`Z`T?  
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〕 LZPLz@=&]  
audit review 帐目审查 =HoA2,R)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $+ \JT/eG9  
audited account 审计帐目；经审计的帐目 uoY]@.  
audited annual account 经审计的周年帐目 uQkFFWS  
audited balance sheet 经审计的资产负债表 ][Cg8  
auditor 核数师；核数主任；审计师 g<4@5OQKu  
auditor's certificate 核数师证明书；审计师证明书 y#{> tC  
auditor's report 核数师报告；审计师报告 )J|~'{z:  
Aussie bond 澳元债券 k8sjW!2  
austerity budget 紧缩预算 5,V3_p:)VI  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 DTV"~>@  
Australia All Ordinaries Index 澳洲所有普通股票指数 !_1R
Q5]^  
Australian Dollar [AUD] 澳元 cr{f*U6`  
Australian Options Market 澳大利亚期权市场 ]+78 "(  
Australian Securities Commission 澳洲证券事务监察委员会 a/ Z\h{*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !vSj1w  
Australian Stock Exchange 澳大利亚证券交易所 [tz}H&  
Austrian Schilling [ATS] 奥地利先令 SxRa
?5  
authentication 认证；鉴证 7gbu7"Qc  
authority to purchase 委托购买证；委购书 jTz~ V&^  
authorization 认可；核准；授权；授权书 xCiq;FFR  
authorization by direction 指示授权 .\ces2,  
authorization by instruction 指令授权 Oc?]L&ap  
authorization by warrant 令状授权 $~.'Tnk)  
authorization of unit trust 单位信托的认可 m:{IVvN
_  
authorized agent 指定代理人 [[0u|`T/  
authorized capital 法定资本 g)~"-uQQ  
authorized clerk 出市员 \ssqIRk  
authorized dealer 认可交易商 Q
PpC_pZh  
authorized financial institution 认可财务机构 w57D qG>  
authorized fund 认可基金 .q(1  
authorized fund house 获授权的基金公司；认可基金公司 *U^7
MU0  
authorized institution 认可机构 CrI:TB>/"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 wtnC^d$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 LYyOcb[x  
authorized insurer 获授权保险人；获认可承保人 ;V\l, u  
authorized investment 特准投资项目 p{4nWeH?B  
authorized person 获授权人 uz;z+Bd^  
authorized representative 获授权代表 ?Q%X,!~\:  
authorized share capital 法定股本 r5g:#m
F"  
automated quotation system 自动报价系统 +>S\.h s4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] zU,Qph ,<  
自动交易系统〔香港期货交易所有限公司〕 ^8eu+E.{  
automatic adjustment mechanism 自动调整机制 DNl'}K1W  
automatic adjustment system 自动调整系统 $UGX vCR  
Automatic Clearing House 自动票据交换所 ?#P@N4Uw}y  
automatic exchange rates accumulation system 自动化汇率累集系统 yJAz#~PO/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1MnT*w  
automatic teller machine [ATM] 自动柜员机 '9d] B^)F  
autopay 自动转帐 i@p0Jnh|  
available assets 可用资产 YRm6~c  
available fiscal reserve 现存财政储备 a8laPN  
available profit 可用利润 '6zD`Q  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Q9h;`G 7t  
average 平均；平均数；海损 Y<0R5rO  
average basic salary 平均基本薪金 ' (1`iQ;  
average consumer expenditure 平均消费开支；一般消费开支 UiLiy?EJ  
average cost 平均成本 qz<>9n@o  
average cost of land production 增辟土地平均成本 MYVgi{
 
average daily turnover 平均每日成交额
TcM;6h`  
average daily wage rate 平均每日工资率 I c 2R\}q  
average expenditure pattern 平均开支模式 J-wF2*0r<  
average growth rate 平均增长率 )D"E]  
average net fixed assets 固定资产平均净值 sw^4h`^'  
average of relatives 相对价格平均数 6wY6*R  
average price 平均价格 \DC0`  
average propensity to consume 平均消费倾向；一般消费倾向 QpZCU]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Q'qz(G0  
average rate 平均率 5.3=2/  
average revenue 平均收入；平均收益 E+!A0!1  
average stock 平均库存；平均存货 2j <Y>Y  
average yearly rent 平均年租 +#V.6i  
avoidance of double taxation 避免双重课税 1ms(03dp  
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 +l)[A{  
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