一些有用的会计术语(也不知道发的地方对不对)A

A: +\@}IKWl-?  
A share Ａ股；甲类股份 u?-X07_  
abatement of tax 减税；减扣免税额 E>2~
cC*  
ABN AMRO Bank N.V. 荷兰银行 hnD=DLW $  
above-the-line expenditure 线上项目支出；经常预算支出 <-avC/M$d  
above-the-line receipt 线上项目收入；经常预算收入 h|OsT  
ABSA Asia Limited 南非联合亚洲有限公司 v5Qp[O_  
absolute change 绝对数值变更 WK)2/$7
@  
absolute expenditure 实际开支 |bWvQdN  
absolute guideline figure 绝对准则数字 c(5r  
absolute interest 绝对权益 fBZAO  
absolute order of discharge 绝对破产解除令 <~ 9a3c?  
absolute profit margin 绝对利润幅度 nPh|rW=  
absolute value 实值；绝对值 ER4j=O#  
absolutely vested interest 绝对既得权益 $<QOMfY>  
absorbed cost 已吸收成本；已分摊成本 fAHf}
j  
absorption 吸收；分摊；合并 {T2=bK~  
absorption rate 吸收率；摊配率；分摊率 hantGw|  
ACB Finance Limited 亚洲商业财务有限公司 0Xx&Z8E  
acceptable form of reciprocity 合理的互惠条件 KMo]J1o  
acceptable rate 适当利率；适当汇率 LRa^x44  
acceptance agreement 承兑协议 "pLWJvj6-  
acceptance for honour 参加承兑 )*tV  
acceptor 承兑人；接受人；受票人 WD${f#]N  
acceptor for honour 参加承兑人 hNWZ1r~_  
accident insurance 意外保险 $V?h68[c  
Accident Insurance Association of Hong Kong 香港意外保险公会 =MCQNyf+  
accident insurance scheme 意外保险计划 pjVF^gv,*  
accident year basis 意外年度基准 ICxj$b  
accommodation 通融；贷款 ,Q>RtV  
accommodation bill 通融票据；空头票据 E Qn4+  
accommodation party 汇票代发人 [8OQ5}do/  
account balance 帐户余额；帐户结余 3|qT.QR`Z  
account book 帐簿 hCvK2Xu  
account collected in advance 预收款项 R3,O;9i  
account current book 往来帐簿 dnXre*rhz  
account of after-acquired property 事后取得的财产报告 wx2EMr  
account of defaulter 拖欠帐目 ~[H+,+XLY+  
account payable 应付帐款 Fu;\t 0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7%g8&d  
account receivable 应收帐款 B>=NE.ulUL  
account receivable report 应收帐款报表 ~EJ+<[/  
account statement 结单；帐单；会计财务报表 We51s^(  
account title 帐户名称；会计科目 $wq[W,'#L  
accountant's report 会计师报告 Q#a<T4l  
Accountant's Report Rules 会计师报告规则 :l/?cV
;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 g(`m#&P>G  
Accounting Arrangements 《会计安排》 Q^c)T>OAI  
accounting basis 会计基础 LFHzd@Y7
"  
accounting by Official Receiver 破产管理署署长呈交的帐目 R_
|Sg  
Accounting Circular 《会计通告》 ~0 5p+F)  
accounting class 会计类别 TcjTF|q>  
accounting date 记帐日期；会计结算日期 piv/QP-X  
accounting for money 款项核算 \4qwLM?E^  
Accounting Officer 会计主任 ~,jBm^4  
accounting period 会计报告期；会计期 sCi"qtHP  
accounting policy 会计政策；会计方针 byrK``f  
accounting practice 会计惯例 M`jqUg  
accounting principle 会计准则 oI2YJ2?Je8  
accounting record 会计记录 5OS|Vp||
b  
accounting report 会计报告 xQ{n|)i>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |yT-N3H@  
Accounting Society of China 中国会计学会 AXmW7/Sj"  
accounting statement 会计报表 C % d  
accounting system 会计制度；会计系统 d \[cFe1d  
accounting transaction 会计事项；帐务交易 /j|Rz5@=  
accounting treatment 会计处理 F[HMX4  
accounting year 会计年度 yCt,-mz!z  
accretion 增值；添加 8;vpa*  
accrual 应计项目；应累算数目 o fw0_)!Q  
accrual basis 应计制；权责发生制 U0Q:sA U  
accrual basis accounting 应计制会计；权责发生制会计 uOU?-WtPz  
accrue 应累算；应计 WhY8#B'?  
accrued benefit 应累算利益 )4@La&  
accrued charges 应计费用 |4lrVYG^K  
accrued cumulative preference share dividend 应累算的累积优先股股息 "B9aJo  
accrued expenses 应累算费用 l{u2W$8  
accrued interest payable 应付利息；应计未付利息 3\~ RWoB0u  
accrued interest receivable 应收利息；应计未收利息 ud}B#{6  
accrued right 累算权益 1_Ag:>#X  
accruing profit 应累算的利润 Z6Kw'3  
accumulated fiscal reserve 累积财政储备 E/[
<} ./  
accumulated profit 累积利润；滚存溢利 N=hhuKt]  
accumulated reserve 累积储备 n@ rphJb  
accumulation of surplus income 累积收益盈余 KTzkJx  
acquired assets 既得资产 ?oKY"C8/  
acquisition 收购；购置；取得 PX%Y$`  
acquisition cost 购置成本 4IEF{"c_8  
acquisition expenses 购置费用 &N^^[ uG  
acquisition of 100% interest 收购全部股权 ]EhU8bZ  
acquisition of control 取得控制权 (w+d
B8)X  
acquisition of fixed assets 购置固定资产 ~ R:=zGDV  
acquisition of shell “买壳” N4z(2.  
acquisition price 收购价 %M/rpEE"b%  
act of God 天灾 -N4km5  
acting partner 执事合伙人 XX@@tzN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 NjL^FqA[  
active partner 积极参与的合伙人 `fA|])3T  
active trading 交投活跃 &-s/F`  
actual circulation 实际流通 X?Yp=%%
 
actual cost 实际成本 >AsrPU[  
actual expenditure 实际开支；实际支出 9~FB^3Nz_  
actual income 实际入息；实际收入；实际收益  ,m^@S  
actual market 现货市场 e,0y+~  
actual price 现货价；实际价格 .JG>/+  
actual profit 实际利润 `z?6.+C  
actual quotation 实盘；实际价位；实际报价 x9&{@ ?o  
actual year basis 按实际年度计算 F_ Cp,  
actuals 实货 5*#!w1X  
actuarial investigation 精算调查 kq m$a  
actuarial principle 精算原则 5/m^9@A  
actuarial report 精算师报告 7j <:hF~  
Actuarial Society of Hong Kong 香港精算学会 k'hJ@6eKS  
actuarial valuation 精算师估值 v]tNJ=aI  
actuary 精算师 Le*sLuxk<  
ad referendum agreement 暂定协议；有待覆核的协定 E}*   
ad valorem duty 从价税；按值征税 j!oD9&W4~  
ad valorem duty system 从价税制 U<|h4'(@L  
ad valorem fee 从价费 P<1ZpL  
ad valorem tariff 从价关税 }/{G  
additional allowance 额外免税额 iTgv8  
additional amount for unexpired risk 未过期风险的额外款额 w N-np3k  
additional assessable profit 补加应评税利润 [`u3SN/P  
additional assessment 补加评税 ELlTR/NW  
additional commitment 额外承担 GG KD8'j]  
additional commitment vote 额外承担拨款 pjh o#yP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Tn'_{@E;  
additional dependent parent allowance 供养父母额外免税额 Gxj3/&]^Y  
additional provision 额外拨款 13X0LN  
additional stamp duty 附加印花税 3Xun>ZQ-  
additional tax 补加税罚款；补加税款 IQz:DJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 C6-71`C0  
adjudged bankrupt 被裁定破产 z 5T_  
adjudicated bankrupt 裁定破产人 ~qk5Mk4$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~sd+ch*  
adjudication of bankruptcy 裁定破产；宣告破产 D8b~-#  
adjudication of insolvency 裁定无力偿还债务 +Je(
]b@  
adjusted actual 经调整的实数；调整后的实数 &;D(VdSr9  
adjusted current assets 经调整的流动资产；调整后的流动资产
:Ur=}@Dj  
adjusted figure 经调整的数字；调整后的数额 ]nEZQ+F  
adjusted liabilities 经调整的负债；调整后的负债 U6R"eQUTV  
adjusted loss 经调整的亏损；调整后的亏损 vXio /m  
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 QnWM<6xK"  
adjusted profit 经调整的利润；调整后的利润 <`~zKFUQ[  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]B;\?Tim  
adjusted value 经调整的价值；调整后的价值 ns{BU->f  
adjustment 调整；修订；理算〔保险〕
;T6x$e  
adjustment centre 调剂中心 pX nY=  
adjustment lag 调整过程的时间差距；调整时差 #DL( %=:  
adjustment mechanism 调整机制 6@2 S*\&  
adjustment of loss 亏损调整 2`-yzm  
adjustment process 调整过程；调整程序 7Z(F-B +j  
adjustment range 调整幅度 1 >nl ]yO  
administered exchange rate 受管制汇率 gx*rxid  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 GO=&  
administration expenses 行政费用 L;n2,b  
administration fee 手续费；行政费 J:{$\m'  
administration in bankruptcy 破产管理 S @EkrC\4n  
administration order 遗产管理令 .>K):|Opv  
administrator 管理人；遗产管理人 P[.BK  
administrator of the estate 遗产管理人 v0ngM)^q  
admission of debt 债项承认书 b0~AN#Es  
admission of proof 接纳债权证明 ~m]sJpW<"  
advance 放贷款项；垫付款项；预支款项；预付款项 E27N1J+1  
advance account 暂支帐目；预付款帐户 ;U +;NsCH  
advance compensation 预付补偿金 yWs_Z6b  
advance from shareholder 股东垫款 ~"Pu6-\VT  
advance pending reimbursement 预支以待日后付还 e@-"B9~   
advanced economy 先进经济体系 ~BNLzt3%O  
advancement 预付；预付财产 ?Q~6\xA  
advances warrant 垫款令 !_EaF`oh(  
advancing 贷出 Mbt}G|;8H7  
adverse balance 逆差 3E!#?N|v  
adverse exchange 逆汇 XYKWOrkQqa  
advertisement addressed to shareholders 在报章刊登的致股东通告 X>n\@rTo  
advice for collection 托收通知书 "iCR68e  
advice of drawing 提款通知书；汇票通知书 nbnbG0r:  
advice of payment 付款通知 QFI8|i@  
Advisory Committee [Securities and Futures Commission]
,C#Mf@b  
谘询委员会〔证券及期货事务监察委员会〕 ?:Y0#Btj  
Advisory Committee on Diversification 经济多元化谘询委员会 G%a8'3d,  
affidavit 誓章；遗产申报誓章 kH!I&4d&  
affidavit of no receipt 述明无收款的誓章 hLVS}HE2  
affiliate 联号；联营公司；附属公司 iXN7+QO)  
affiliated company 附属公司；联号；联营公司 [w%MECTe  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 lF:gQ
]oc  
affordability 负担能力 6z^Kg~a  
African Development Bank [AfDB] 非洲开发银行 MI|51&m  
after-acquired property 事后取得的财产 _.xT :b36  
after-hours dealing 市后交易 Fb<r~2  
after-tax profit 税后盈利；税后利润；税后溢利 FBjIft5e  
agency agreement 代理协议 AC=/BU3<yc  
agency expenses 代理机构的开支 RP2MtP"M  
agency fee 代理费 d(>7BV  
Agency Law 《代理法》 X7I"WC1ncz  
agent 代理人；承销人 <p48?+K9  
agent of company 公司代理人 ~zklrBn&  
agent's fee 代理人费；经纪费 y\'t{>U/  
aggregate 总计；总数；总体数字 UF[2Rb8?  
aggregate amount 总款额；总额 sckyG  
aggregate assets and liabilities 总体资产与负债 58H[sM4>  
aggregate at constant price 按固定价格计算的总体数字 ^y?7B_%:B#  
aggregate demand 总需求 wff&ci28  
aggregate gross position 总持仓量 $B6"fYiDk  
aggregate limit 总限额 |(gq:O  
aggregate of salaries tax 合计薪俸税 t'uZho~^F  
aggregate performance 总体表现；总体业绩 Lp; {&=PIo  
aggregate supply 总体供应 c2}?[\U]  
aggregate surplus 总盈余 dOm#NSJVd  
aggregate total 整体总额 f`5e0;zm  
aggregate value 总值；合计价值 vG(Gs=.U  
aggregated basis 合计基准 iOB]72dh  
aggregated net chargeable income 合计应课税入息实额 |~mi6 lJ6  
aggregation 合并计算；合计；总和 M DnT  
aggregation of incomes of husband and wife 夫妇入息合并计算 })V9d  
aggregation of property 财产的总和 ^A8'YTl  
agio 差价；贴水 or_x0Q  
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》 1cE3uA7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ubV|s|J  
《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》 \*}JdEHB  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment m6BIQ(l  
《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》 h[D"O6 y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (k9{&mPJ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]Dm'J%P0}  
agreement for a settlement 授产协议 |-N\?N9"  
agreement for assignment 转让协议 &zsaVm8  
agreement for sale 售卖协议；买卖协议 7xP>AU)y  
agreement for sale and purchase 买卖协议 s(Of EzsH=  
agreement for the payment of interest 支付利息协议 '`q&UPg]  
agreement for the repayment of money 还款协议 L\||#w   
agreement of reinsurance 再保险协议 P8K{K:T  
Agricultural Bank of China 中国农业银行 0]l _qxv  
air passenger departure tax 飞机乘客离境税 kji*7a?y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 QE&rpF7l{  
airport tax 机场税 Y`S9mGR#  
alcohol duty 酒精税 +/60$60[z  
alienation 让与；让渡；转让 ^l#Z*0@><~  
alimony 生活费；赡养费 #vi `2F  
All Ordinaries Index [AOI] 所有普通股指数 5Sd+Cc  
all risks 全险；综合险 qp*C%U  
All Sales Record for Stock Market 《股票市场成交报告》 g{@q  
Allied Capital Resources Limited 新联财务有限公司 +#gJ[Cc  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +'abAST t  
allocation letter 拨款信件 :\x)
`lu  
allocation of fund 分配款项；预留款项 ](3e +JC  
allocation of profit 利润分配；溢利分配 +tL]qOBP  
allocation warrant 拨款令 \
|Pp%U [  
allotment 分配；配股 (W3~r  
allotment notice 股份配售通知；配股通知 jX^uNmb  
allotment of shares 股份分配 8kQ >M  
allowable 可获宽免；免税的 UY*3b<F}  
allowable business loss 可扣除的营业亏损  k%V#{t.  
allowable expenses 可扣税的支出 *%L:soM'Ll  
allowance 免税额；津贴；备抵；准备金 `7qZ6Z3z@  
allowance for debts 债项的免税额 kP9DCDO`[5  
allowance for depreciation by wear and tear 耗损折旧免税额 \2#>@6Sqrl  
allowance for funeral expenses 殡殓费的免税额 +Zu*9&Cx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @Otom'O  
allowance for repairs and outgoings 修葺及支出方面的免税额 oD]tHuDa  
allowance to debtor 给债务人的津贴 zhH-lMNj-  
alteration of capital 资本更改 1u&}Lq(  
alternate trustee 候补受托人 w66iLQ\@  
amalgamation 合并 >3V{I'^^-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T]d9tX-  
ambit of charges 征税范围；收费范围 h#9X0u7j  
amended valuation 经修订的估值 w,dDA2,  
American Commodities Exchange 美国商品交易所 3z9}cOFq]z  
American Express Bank Limited 美国运通银行 l5ww-#6Z  
American Stock Exchange 美国证券交易所 H: Rd4dl,  
amortization 摊销 [mKPOg-t  
amount due from banks 存放银行同业的款项 K'.aQ&2  
amount due from banks abroad 存放海外银行同业的款项 P.WEu<$  
amount due from holding companies 控股公司欠款 @K; 4
'b~  
amount due from local banks 存放本港银行同业的款项 &*\wr}a!  
amount due to banks 银行同业的存款 e&zZr]vs]l  
amount due to banks abroad 海外银行同业的存款 4QODuyl2H  
amount due to holding companies 控股公司存款 !Mp.jE  
amount due to local banks 本港银行同业的存款 y@"6Dt|  
amount due to outport banks 外埠银行同业的存款 (j;
s6g0  
amount for note issue 发行纸币的款额 L.XGD|m  
amount of bond 担保契据的款额 x5vvY  
amount of consideration 代价款额 >%k:++b{  
amount of contribution 供款数额 _|`
~CLE[  
amount of indebtedness 负债款额 uh'{+E;=  
amount of principal of the loan 贷款本金额 ]NS{q85  
amount of rates chargeable 应征差饷数额 lAU`7uE  
amount of share capital 股本额 wP.b2X_V  
amount of sums assured 承保款额 A L|F Bd  
amount of variation 变动幅度 ?4Z`^uy  
amount of vote 拨款数额 Jylav:  
amount payable 应付款额 coq7La[  
amount receivable 应收款额 n}cjVH5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fB+4mEG@  
analysis 分析 $8gj}0}eH  
ancillary risk 附属风险 x5_V5A/@LU  
annual account 周年帐目；周年帐目报表；年度决算；年结 #?8dInu>
 
annual accounting date 年结日期 7 sv 3=/`  
annual allowance 每年免税额；年积金；年度津贴；年津 lB9 9J"A
 
annual balance 年度余额 5hwe ul>S  
annual disposable income 每年可动用收入 pEf1[ z
q  
annual estimates 周年预算 vZ[wr@)  
annual fee 年费 - Te+{  
annual general meeting 周年大会 SoX\S|}%6[  
annual growth rate 年增率；每年增长率
(27bNKr  
annual long-term supplement 长期个案每年补助金 v7x%V%K  
annual pensionable emolument 可供计算退休金的年薪 ygoA/*s  
annual report 年报 D+G?:mR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $'#hCs  
annual return 周年报表；周年申报表；每年报税表格 f& P'Kxj_  
Annual Return Rules 《周年报表规则》 0Z9>%\km_  
annual review of consumer prices 每年消费物价回顾 ^]}+s(
 
annual roll-forward basis 逐年延展方式 *#p}>\Y{  
annual salary 年薪 JgQ,,p_V?
 
annual statement 年度报表；年度决算表 4X tIMa28  
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 +VxzWNs*JP  
annuitant 年金受益人 34S0W]V  
annuity 年金 )Y.H*ca  
annuity contract 年金合约 [w&B>z=g$  
annuity on human life 人寿年金 .} al s  
antecedent debt 先前的债项 *Ii_dpJ  
ante-dated cheque 倒填日期支票 wWjZXsOd  
anticipated expenditure 预期开支 qzD<_ynA  
anticipated net profit 预期纯利 %mKM9>lf#  
anticipated revenue 预期收入 *HiN:30DZ  
anti-inflation measure 反通货膨胀措施 Z4 y9d?g%b  
anti-inflationary stance 反通货膨胀立场 
D@@J7  
apparent deficit 表面赤字 '/l<\b/E  
apparent financial solvency 表面偿债能力 ,*_=w^;Rr  
apparent partner 表面合伙人 6 axe  
application for personal assessment 个人入息课税申请书 MYyV{W*T>  
application of fund 资金应用 \\w<.\Yh  
application to release as liquidator and to destruct the books of accounts and documents X@;; h  
申请免除清盘人职务及毁灭帐簿与文件 oPP`)b$x  
appointed actuary 委任精算师 G
`1!SEae  
appointed auditor 委任核数师；委任审计师 66ULR&D8  
appointed trustee 委任的受托人 PM]|S`  
appointer 委任人 WbF[4x  
apportioned pro rata 按比例分摊 6! `^}4  
apportionment 分配；分摊 *K}h >b 1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Egy#_ RT{  
apportionment formula 分摊方程式 .d mU
h-  
apportionment of estate duty 遗产税的分摊 o@T-kAEf-.  
appraisal 估价；评估 b]A9$-  
appreciable growth 可观增长 @`"UD  
appreciable impact 显着影响 a}(xZ\n^D;  
appreciable increase 可观增长 cV8Bl="gqe  
appreciation 增值；升值 O^/z7,  
appreciation against other currencies 相对其他货币升值 %DOV)Qc2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rjk{9u1a"  
appreciation tax 增值税 u*n%cXY;J/  
appropriation 拨款；拨用；拨付 +%E)]*Ym  
appropriation account 拨款帐目 Klr+\R@(n  
Appropriation Bill 拨款法案 r xlKoa  
appropriation-in-aid system 补助拨款办法 GnTCq_\  
approved assets 核准资产 )?d(7d-l  
approved basket stock 认可一篮子证券 Qdt4h$~V"  
approved budget 核准预算 3+:F2sjt  
approved charitable donation 认可慈善捐款 nulLK28q  
approved charitable institution 认可慈善机构 a ][t#`  
approved currency 核准货币；认可货币 Tj(DdR#w  
approved estimates 核准预算 P]h-**O  
approved estimates of expenditure 核准开支预算 Cpg>5N~;L  
approved overseas insurer 核准海外保险人 k`aHG8S\  
approved overseas trust company 核准海外信托公司 rJz`v/:|P  
approved pooled investment fund 核准汇集投资基金 ;q5.\m:  
approved provident fund scheme 认可公积金计划 /+ yIcE(&3  
approved provision 核准拨款 -K%hug  
approved redeemable share 核准可赎回股份 A!GQ4.~%  
approved regional stock 认可地区性证券 "@s</HGo  
approved retirement scheme 认可退休金计划 :<QmG3F  
approved subordinated loan 核准附属贷款 a8w/#!^34  
arbitrage 套戥；套汇；套利 "A9qC*6[  
arbitrageur 套戥者；套汇者 Pl/}`H:R&  
arbitrary amount 临时款项 q0sdL86  
arrangement 措施；安排；协定 ;rj|>  
arrears 欠款 2=]Xe#5J=  
arrears of pay 欠付薪酬 [H4)p ,R  
arrears of revenue 逾期未收税款；逾期未收的帐项 _GW,9s^A  
articles of association 组织章程；组织细则；组织章程细则 'lWgHmE  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #ULjK*)R  
ascertainment of profit 确定利润 $R&K-;D/8  
"Asia Clear" “亚洲结算系统” Z%m\/wr  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;ElwF&"!X  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 r)]8zK4;=  
Asian Development Fund [ADF] 亚洲发展基金 #_pQS}$  
Asian dollar bond 亚洲美元债券 F-TDS<[S?  
Asian dollar market 亚洲美元市场 x?6 \C-i  
Asian dollar rate 亚洲美元利率 br3r!Vuz/-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 BbCaIt  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +{b3A@f|F  
asked price 沽盘；喊价；索价；卖方报价 ]yAOKmS  
assessable income 应评税入息 ,v@C=4'm  
assessable loss 应评税亏损 >{1 i8 b@  
assessable profit 应评税利润 SoJ=[5W  
assessable value 应评税值 (8Inf_59  
assessed profit 估定利润 &@U)  
assessed value 经评估价值 -]~KQvIH!  
assessment 评税；评定；估价；评税单 96#aGh>  
assessment number 评税编号；估价编号 p|0ZP6!|  
assessment of additional tax 补加税评税 )<K3Fz Bs  
assessment of performance 业绩评估；实绩评价 ; 8B)J<y  
Assessor 评税主任 Dkyw3*LCn%  
asset price bubbles 资产价格泡沫 ;N?raz2mEi  
asset-backed securities 具资产保证的证券 @3v[L<S{  
assets accretion 资产增值 sZh| <2  
assets and liabilities 资产与负债 lHI?GiB@  
assets betterment statement 资产递增表；资产改进表 Y'U]!c9  
assets lending 实物放款；有抵押贷款 n4A#T#D!t3  
assets of the company passing on the death 死者去世时转移的公司资产 s`dwE*~  
assets pledged as security for liabilities 用作负债抵押的资产 9D`p2cO  
assets portfolio 资产投资组合 YZ(tjIgQ  
assets price 资产价格 x%J.$o[<_  
assets quality 资产质素 [
}Z!hq  
assets realization 资产变现 jccSjGX@w  
assets refinancing arrangement 资产再集资安排 "lnI@t{o  
assets securitization 资产证券化 ]w/%>  
assets situated outside Hong Kong 在香港以外地方的资产 P.Gmj;  
assets stripping 削减资产；拆卖资产 g;-6Hg'  
assets value 资产值 w:3CWF4q]
 
assignee 承让人 OhW o  
assignment 转让；转让书；转让契 L|y9T{s  
assignment of interest 权益转让 [,T
K"  
assignment of letters patent and trade mark 专利证书及商标转让 o?`^ UG-  
assignment of property 物业转让；物业转让书 L7"B`oa(p  
assignment right 转让权 ^@f-Ni\  
assignor 转让人 :=oIvSnh  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 L)QAI5o:3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,sZ)@?e  
associate member 附属会员 rp_Aw  
associated body corporate 相联法人团体 c4 bo  
associated company 相联公司；联属公司 Wagb|B\  
associated corporation 相联法团 qBF}-N_  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] kJNu2S  
公认会计师公会〔英国〕 c.{t +OR  
Association of Futures Exchange Brokers 香港期货经纪协会 j|w_BO 9  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 L IN$Y  
association of underwriters 承保人组织 \F8:6-  
assumption of control 接管 K06x7W  
assurance 担保；保险；转易；转易书 As+^6  
assurance of interest 权益的转易 @p[ml m  
at 19XX price 按一九ＸＸ年价格计算 X*< !_3  
at a discount 按赔价计算；按贴水价格计算；打折扣 i-M<_62c  
at a premium 按溢价计算；按升水价格计算 VpyqVbx1  
at call 通知付款；按通知 EXizRL-9o  
at constant market price 按固定市价计算 uGY(`  
at constant price 按固定价格计算 *T-v^ndJh  
at cost 按成本计算 f5P@PG]{  
at current market price 按当时市价计算；按现时市价计算 9iM[3uyO  
at current price 按当时价格计算；按现时价格计算 
jpt-5@5O  
at factor cost 按要素成本计算；按生产要素成本计算 u!TMt8+c  
at money-of-the-day price 按付款当日价格计算 M d.^r5r  
at or better 按指定或较佳价位〔买卖指令〕 Q=?YY-*$  
at par 按面值计算；平价 \qw1\-q  
at sight 见票即付 q vGP$g  
at the close 按收市盘 =v6qr~  
at the opening 按开市盘 JLh{>_Rr  
attestation 见证；见证条款
Ocf:73t  
at-the-money option 平价期权 d37|o3oC  
attorney 受权人；受托代表人 g93H
l&  
attornment 新拥有人承认书 
K-Fro~U  
attributable profit 可归属利润 tE"IE$$1  
attributable share value 可归属股份价值 TFI$>Oz|  
Auckland Stock Exchange 奥克兰证券交易所 RCY}JH>}  
auction 拍卖 fK10{>E1  
auctioneer 拍卖商 O)D+u@RhH  
audit 审计；核数 @,;VMO  
Audit Commission 审计署 KvNw'3Ua  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 6g 5Lf)yG  
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〕 v{O(}@  
audit review 帐目审查 &H:2TL!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 k{E!X  
audited account 审计帐目；经审计的帐目 DgGG*OXY  
audited annual account 经审计的周年帐目 EeDK ^W8N  
audited balance sheet 经审计的资产负债表 gT#hF]c:  
auditor 核数师；核数主任；审计师 _Eus7  
auditor's certificate 核数师证明书；审计师证明书 xi}3)5  
auditor's report 核数师报告；审计师报告 NU(YllPB  
Aussie bond 澳元债券 ,niQs+'<  
austerity budget 紧缩预算 S&{#sl#e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 AI9#\$aGV  
Australia All Ordinaries Index 澳洲所有普通股票指数 @%gth@8  
Australian Dollar [AUD] 澳元 k[8{N  
Australian Options Market 澳大利亚期权市场 C7_nA:Rc  
Australian Securities Commission 澳洲证券事务监察委员会 |`Q2K9'4bL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 dH~i  
Australian Stock Exchange 澳大利亚证券交易所 [w?v !8l  
Austrian Schilling [ATS] 奥地利先令 66l+cb  
authentication 认证；鉴证 &b=OT%D~FU  
authority to purchase 委托购买证；委购书 Z>_F
:1x
 
authorization 认可；核准；授权；授权书 M&5De{LS}  
authorization by direction 指示授权 {8w,{p`  
authorization by instruction 指令授权 qU+qY2S:  
authorization by warrant 令状授权 vxl!`$Pi  
authorization of unit trust 单位信托的认可 [KNA5(Y0  
authorized agent 指定代理人 SxW.dT8{  
authorized capital 法定资本 ;, ^AR{+x  
authorized clerk 出市员 Xo ,U$zE  
authorized dealer 认可交易商 18AlQ+')?w  
authorized financial institution 认可财务机构 ,`U'q|b  
authorized fund 认可基金 s/0~!0  
authorized fund house 获授权的基金公司；认可基金公司 &e;GoJ  
authorized institution 认可机构 }q=uI`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #8i9@w  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )5Ofr-Y  
authorized insurer 获授权保险人；获认可承保人 ldRisL  
authorized investment 特准投资项目 ]Nb~-)t%B  
authorized person 获授权人 4C`p`AQqpQ  
authorized representative 获授权代表 UUDZ  
authorized share capital 法定股本 1aS66TS3  
automated quotation system 自动报价系统 Vy@0Got5=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W7?f_E\>W  
自动交易系统〔香港期货交易所有限公司〕 I2e@_[ 1  
automatic adjustment mechanism 自动调整机制 jI45X22j  
automatic adjustment system 自动调整系统 Ry"N_Fb  
Automatic Clearing House 自动票据交换所 905Lk>rB  
automatic exchange rates accumulation system 自动化汇率累集系统 >m4HCs>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l]F)]>AE  
automatic teller machine [ATM] 自动柜员机 hDD]Kc;G^1  
autopay 自动转帐 W,|JocDq  
available assets 可用资产 \!s0H_RJY  
available fiscal reserve 现存财政储备 h
g+0!DVx  
available profit 可用利润 OJXK]dZ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ySNXjH Q=  
average 平均；平均数；海损 9 M!U@>  
average basic salary 平均基本薪金 K%3{a=1  
average consumer expenditure 平均消费开支；一般消费开支 <iNxtD0  
average cost 平均成本 \) vI-  
average cost of land production 增辟土地平均成本 ;)'
  
average daily turnover 平均每日成交额 'FwNQzzt  
average daily wage rate 平均每日工资率 uM@ve(8\  
average expenditure pattern 平均开支模式 x|U[|i,;  
average growth rate 平均增长率 /}R*'y  
average net fixed assets 固定资产平均净值 #mW#K  
average of relatives 相对价格平均数 TA>28/U#  
average price 平均价格 *IV_evgM7  
average propensity to consume 平均消费倾向；一般消费倾向 6w*q~{"(
 
average propensity to save 平均储蓄倾向；一般储蓄倾向 n--w
-1  
average rate 平均率 `Uy4>?  
average revenue 平均收入；平均收益  :qrCqFl  
average stock 平均库存；平均存货 r"x/,!_E  
average yearly rent 平均年租 on)$y&lu  
avoidance of double taxation 避免双重课税 BOWR}n!g  
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 %tT=q^%5  
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