一些有用的会计术语(也不知道发的地方对不对)A

A: vRq xZN  
A share Ａ股；甲类股份 uJOW%|ZN`  
abatement of tax 减税；减扣免税额 .HBvs=i  
ABN AMRO Bank N.V. 荷兰银行 V"p<A  
above-the-line expenditure 线上项目支出；经常预算支出 EDo@J2A  
above-the-line receipt 线上项目收入；经常预算收入 4PWr;&  
ABSA Asia Limited 南非联合亚洲有限公司 -"zu"H~t4  
absolute change 绝对数值变更 8[C6LG  
absolute expenditure 实际开支 ,2TqzU;  
absolute guideline figure 绝对准则数字 Y2X1!Em>B  
absolute interest 绝对权益 S
>,I&`yi  
absolute order of discharge 绝对破产解除令 &FrB6y  
absolute profit margin 绝对利润幅度 9^ r  
absolute value 实值；绝对值 C'._}\nX  
absolutely vested interest 绝对既得权益 2f!oA~|2  
absorbed cost 已吸收成本；已分摊成本 YP<]f>SBt  
absorption 吸收；分摊；合并 ~qS/90,  
absorption rate 吸收率；摊配率；分摊率 !T*B{+|  
ACB Finance Limited 亚洲商业财务有限公司 <yS"c5D6  
acceptable form of reciprocity 合理的互惠条件 hQm4R]a  
acceptable rate 适当利率；适当汇率 OD]J@m  
acceptance agreement 承兑协议 BB.TrQM.#  
acceptance for honour 参加承兑 a+/|O*>#  
acceptor 承兑人；接受人；受票人 X6.O;  
acceptor for honour 参加承兑人 :xPvEK[B7  
accident insurance 意外保险 TyWy5J< :+  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]uvbQ.l_t  
accident insurance scheme 意外保险计划 >t2b?(h/x  
accident year basis 意外年度基准 8q3TeMYV  
accommodation 通融；贷款 (@E#O$'  
accommodation bill 通融票据；空头票据 "Cc"y* P  
accommodation party 汇票代发人 wP/9z(US  
account balance 帐户余额；帐户结余 RC(D=6+[C  
account book 帐簿 4QF
OO sNp  
account collected in advance 预收款项 pU]{Z(  
account current book 往来帐簿 ? sW`**j  
account of after-acquired property 事后取得的财产报告 $/TA5h  
account of defaulter 拖欠帐目 ? ~
Zr
d  
account payable 应付帐款 <S$21NtM87  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 JJ?ri,  
account receivable 应收帐款 d&bc>Vt  
account receivable report 应收帐款报表 Z]TVH8%|k  
account statement 结单；帐单；会计财务报表 dCP Tpm  
account title 帐户名称；会计科目 LH#LBjOZk  
accountant's report 会计师报告 6wB>-/'Y  
Accountant's Report Rules 会计师报告规则 0NtsFPO  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]&U|d  
Accounting Arrangements 《会计安排》 AtlR!IEUb  
accounting basis 会计基础 &t/<yq}{  
accounting by Official Receiver 破产管理署署长呈交的帐目 |u"R(7N*  
Accounting Circular 《会计通告》 )[sO5X7'^  
accounting class 会计类别 {H;|G0tR  
accounting date 记帐日期；会计结算日期 t!SQLgA  
accounting for money 款项核算 E$tk1SVo  
Accounting Officer 会计主任 +~Lzsh"  
accounting period 会计报告期；会计期 htYrv5q=M  
accounting policy 会计政策；会计方针 j{R|]SjW2H  
accounting practice 会计惯例 |/^aLj^u  
accounting principle 会计准则 1vs>2` DLa  
accounting record 会计记录 WlQ=CRY  
accounting report 会计报告 Kw0V4UF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0~b6wuFl  
Accounting Society of China 中国会计学会 e K1m(E.=  
accounting statement 会计报表 pE/3-0;}N  
accounting system 会计制度；会计系统 d4>-a^)V  
accounting transaction 会计事项；帐务交易 8ex:OTzn|  
accounting treatment 会计处理 y/I~x+y  
accounting year 会计年度 q;../h]Ne  
accretion 增值；添加 J+
ZdZa}Ob  
accrual 应计项目；应累算数目 $lAb6e$n  
accrual basis 应计制；权责发生制 Q(5:~**I  
accrual basis accounting 应计制会计；权责发生制会计 xO<-<sRA  
accrue 应累算；应计 0nz@O^*g(  
accrued benefit 应累算利益 bC>>^?U1m  
accrued charges 应计费用 pt%~,M _  
accrued cumulative preference share dividend 应累算的累积优先股股息 +wW  
accrued expenses 应累算费用 _@pf1d$  
accrued interest payable 应付利息；应计未付利息 kqig
Fcz!Y  
accrued interest receivable 应收利息；应计未收利息 &@utAuI  
accrued right 累算权益 11<@++,i  
accruing profit 应累算的利润 L+rySP  
accumulated fiscal reserve 累积财政储备 P9i9<pR  
accumulated profit 累积利润；滚存溢利 gQd=0"MV  
accumulated reserve 累积储备 d<GG(  
accumulation of surplus income 累积收益盈余 q\t>D _lU  
acquired assets 既得资产 *DCNu{6  
acquisition 收购；购置；取得 FR,#s^kF  
acquisition cost 购置成本 sx<+ *Trl  
acquisition expenses 购置费用 zg Y*|{4Sl  
acquisition of 100% interest 收购全部股权 0rJ\
e  
acquisition of control 取得控制权 Ya&\ly /i  
acquisition of fixed assets 购置固定资产 <6b\i5j  
acquisition of shell “买壳” V@n
(v\F  
acquisition price 收购价 <fsn2[V:B%  
act of God 天灾 iC|6roO!jk  
acting partner 执事合伙人 QjjJtKz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 y~c4:*L3  
active partner 积极参与的合伙人 >)J47j7{c  
active trading 交投活跃 h}`&]2|]  
actual circulation 实际流通 Pv %vx U  
actual cost 实际成本 q8xc70: R  
actual expenditure 实际开支；实际支出 yCkW2p]s,K  
actual income 实际入息；实际收入；实际收益
%{
~mk[d3  
actual market 现货市场 -?w v}o  
actual price 现货价；实际价格 %Di7u- x  
actual profit 实际利润 ds$\vSd  
actual quotation 实盘；实际价位；实际报价 'x,GI\;?  
actual year basis 按实际年度计算 B
RU9LS  
actuals 实货 iWN.3|r  
actuarial investigation 精算调查 Z>Kcz^a#  
actuarial principle 精算原则 C*y6~AYN#  
actuarial report 精算师报告 gc2|V6(  
Actuarial Society of Hong Kong 香港精算学会 _2gT1B  
actuarial valuation 精算师估值 z^!A/a[[!  
actuary 精算师 GkGC4*n  
ad referendum agreement 暂定协议；有待覆核的协定 llaZP(pJ  
ad valorem duty 从价税；按值征税 ~b$z\|Y  
ad valorem duty system 从价税制 U8QR*"GmT  
ad valorem fee 从价费 z)W#&JFF  
ad valorem tariff 从价关税 BV }(djx  
additional allowance 额外免税额 V>>) 7E:Q  
additional amount for unexpired risk 未过期风险的额外款额 Wr
HgF*[  
additional assessable profit 补加应评税利润 K+7yUF8XP  
additional assessment 补加评税 'x45E.wYw  
additional commitment 额外承担 {b-0_  
additional commitment vote 额外承担拨款 :L [YmZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SD|4ybK>d  
additional dependent parent allowance 供养父母额外免税额 d)hzi  
additional provision 额外拨款 gB{]yA"('  
additional stamp duty 附加印花税 l
NA'M&  
additional tax 补加税罚款；补加税款 B'KXQa-$O  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ek(kY6x:  
adjudged bankrupt 被裁定破产 Ft"&NtXeZZ  
adjudicated bankrupt 裁定破产人 v't6 yud  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 V 4\^TO`q=  
adjudication of bankruptcy 裁定破产；宣告破产 s;-78ejj7  
adjudication of insolvency 裁定无力偿还债务 n&YW".iG  
adjusted actual 经调整的实数；调整后的实数
0$f_or9T  
adjusted current assets 经调整的流动资产；调整后的流动资产 G&%nF4  
adjusted figure 经调整的数字；调整后的数额 `u p-m=zA  
adjusted liabilities 经调整的负债；调整后的负债 9N*S-Po=  
adjusted loss 经调整的亏损；调整后的亏损 >p]WCb'PH  
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 \sHy.{  
adjusted profit 经调整的利润；调整后的利润  VNr  
adjusted surplus 经调整的盈余额；调整后的盈余额 *@ <8&M9x  
adjusted value 经调整的价值；调整后的价值 MfNpQ:]c\  
adjustment 调整；修订；理算〔保险〕 Jv 6nlK`  
adjustment centre 调剂中心 ~ F?G5cN5  
adjustment lag 调整过程的时间差距；调整时差 x^M5D+o  
adjustment mechanism 调整机制 0gv3v@QO  
adjustment of loss 亏损调整 P^K?E  
adjustment process 调整过程；调整程序 "LP, TC  
adjustment range 调整幅度 1IOo?e=/bM  
administered exchange rate 受管制汇率 _gPVmGG  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8u:v:>D.'  
administration expenses 行政费用 as\<nPT{Fj  
administration fee 手续费；行政费 ;<bj{#mMv  
administration in bankruptcy 破产管理 "o^bN 9=  
administration order 遗产管理令 nl)_`8=  
administrator 管理人；遗产管理人 C;d|\[7Z  
administrator of the estate 遗产管理人 WIEx '{  
admission of debt 债项承认书 a%MzNH  
admission of proof 接纳债权证明 @O}IrC!bf  
advance 放贷款项；垫付款项；预支款项；预付款项 ]HJ{dcF  
advance account 暂支帐目；预付款帐户 vDK:v$g  
advance compensation 预付补偿金 ;Ch+X$m9  
advance from shareholder 股东垫款 =2.tu*!C  
advance pending reimbursement 预支以待日后付还 zJnL<Q  
advanced economy 先进经济体系 )d770Xg+  
advancement 预付；预付财产 ^Txu~r0@  
advances warrant 垫款令 xUiWiOihr6  
advancing 贷出 t-*VsPy  
adverse balance 逆差 "4Lg8qm  
adverse exchange 逆汇 JAGi""3HG  
advertisement addressed to shareholders 在报章刊登的致股东通告 1AV1d%F  
advice for collection 托收通知书 g{g`YvLu^  
advice of drawing 提款通知书；汇票通知书 gZ`32fB%  
advice of payment 付款通知 Gsds!z$  
Advisory Committee [Securities and Futures Commission] q:`77  
谘询委员会〔证券及期货事务监察委员会〕 pgz:F#>  
Advisory Committee on Diversification 经济多元化谘询委员会 klK-,J  
affidavit 誓章；遗产申报誓章 ot|N;=ZKo  
affidavit of no receipt 述明无收款的誓章 MO));M)  
affiliate 联号；联营公司；附属公司 Lf,CxZL5  
affiliated company 附属公司；联号；联营公司 'L>&ZgLy  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rQu  
affordability 负担能力 +Fc ET  
African Development Bank [AfDB] 非洲开发银行 ~ V@
xu{  
after-acquired property 事后取得的财产 3o+KP[A  
after-hours dealing 市后交易 L?=#*4t  
after-tax profit 税后盈利；税后利润；税后溢利 {f`lSu  
agency agreement 代理协议 _L&n&y1+%  
agency expenses 代理机构的开支 IZ4W_NN  
agency fee 代理费 eW\?eq+ `A  
Agency Law 《代理法》 Ph(]?MG\_  
agent 代理人；承销人 XysFwi  
agent of company 公司代理人 bDciZ7[b  
agent's fee 代理人费；经纪费 m!HC-
[<  
aggregate 总计；总数；总体数字 ;
,v!7   
aggregate amount 总款额；总额 s"I-YFP%c  
aggregate assets and liabilities 总体资产与负债 R4#;<)  
aggregate at constant price 按固定价格计算的总体数字 CTh1+&Pa  
aggregate demand 总需求 ]^iFqQe  
aggregate gross position 总持仓量 4)3g!o?  
aggregate limit 总限额 &ui:DZAxj|  
aggregate of salaries tax 合计薪俸税 );Tx5Z}  
aggregate performance 总体表现；总体业绩 P1(8
U%   
aggregate supply 总体供应 VqcBwJ!?p  
aggregate surplus 总盈余 Gkdm7SV  
aggregate total 整体总额 :[y]p7;{f  
aggregate value 总值；合计价值 Nj0-`j0E  
aggregated basis 合计基准 Y5
nz?a  
aggregated net chargeable income 合计应课税入息实额 VKq0<+M  
aggregation 合并计算；合计；总和 $Nj'OJSj%  
aggregation of incomes of husband and wife 夫妇入息合并计算 8q_1(& O  
aggregation of property 财产的总和 r5f^WZ$-  
agio 差价；贴水 +IwdMJ8&8  
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》 Xtuhcdzu[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Hnfvo*6d.e  
《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》 T6sr/<#<(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment kVV\*"9y  
《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》 fC=fJZU7$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment E)KB@f<g*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^7i^ \w0  
agreement for a settlement 授产协议 Cr' !"F  
agreement for assignment 转让协议 Dl0/-=L  
agreement for sale 售卖协议；买卖协议 j`>?"1e@x  
agreement for sale and purchase 买卖协议 8B}'\e4i  
agreement for the payment of interest 支付利息协议 JaH* rDs-  
agreement for the repayment of money 还款协议 *D\0.K,o  
agreement of reinsurance 再保险协议 Kg4QT/0VA  
Agricultural Bank of China 中国农业银行 6P0y-%[Gk  
air passenger departure tax 飞机乘客离境税 ^H'hD  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <\>+~p,  
airport tax 机场税 w@87]/4Rq  
alcohol duty 酒精税 m
,\i  
alienation 让与；让渡；转让 J$1j-\KS  
alimony 生活费；赡养费 W\HLal  
All Ordinaries Index [AOI] 所有普通股指数 zx ct(  
all risks 全险；综合险 BmJkt3j."  
All Sales Record for Stock Market 《股票市场成交报告》 x$~3$E  
Allied Capital Resources Limited 新联财务有限公司 *
y)4D[ z-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Q}WL/X5  
allocation letter 拨款信件 6a7vlo  
allocation of fund 分配款项；预留款项 ?lF mXZy`  
allocation of profit 利润分配；溢利分配 >NJjS8f5  
allocation warrant 拨款令 %,33gZzf  
allotment 分配；配股 S  <2}8D  
allotment notice 股份配售通知；配股通知 cN62M=**  
allotment of shares 股份分配 Hr(6TLNw  
allowable 可获宽免；免税的 9X!ET!  
allowable business loss 可扣除的营业亏损 'P+f|d[  
allowable expenses 可扣税的支出 E3y6c)<  
allowance 免税额；津贴；备抵；准备金 3voW  
allowance for debts 债项的免税额 UMT\Q6p  
allowance for depreciation by wear and tear 耗损折旧免税额 $+7ci~gs  
allowance for funeral expenses 殡殓费的免税额 ldK>HxM%Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +-U@0&Y3M  
allowance for repairs and outgoings 修葺及支出方面的免税额 p=2zS.  
allowance to debtor 给债务人的津贴 I=U+GY:  
alteration of capital 资本更改 3Hs$]nQ_X  
alternate trustee 候补受托人 xsYE=^uv  
amalgamation 合并 ]Qd{ '}+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b9`iZ  
ambit of charges 征税范围；收费范围 +a #lofhv  
amended valuation 经修订的估值 j]>=1Rd0b(  
American Commodities Exchange 美国商品交易所 %?Rs*-F.~1  
American Express Bank Limited 美国运通银行  -H`\? R  
American Stock Exchange 美国证券交易所 FtN}]@F  
amortization 摊销 f?Z|>3.2  
amount due from banks 存放银行同业的款项 `N$!s7M  
amount due from banks abroad 存放海外银行同业的款项 Tj&'KF8?L  
amount due from holding companies 控股公司欠款 #
$FY+`  
amount due from local banks 存放本港银行同业的款项 n"iNKR>nW  
amount due to banks 银行同业的存款 Cl
dDr<k3  
amount due to banks abroad 海外银行同业的存款 Mxo6fn6-46  
amount due to holding companies 控股公司存款 h!v/s=8c  
amount due to local banks 本港银行同业的存款 '5AvT: ^u  
amount due to outport banks 外埠银行同业的存款 .?B{GnB>  
amount for note issue 发行纸币的款额 l^ARW E  
amount of bond 担保契据的款额 \9'!"-i  
amount of consideration 代价款额 p'gb)nI  
amount of contribution 供款数额 ?d4Boe0-a2  
amount of indebtedness 负债款额 NIaF5z  
amount of principal of the loan 贷款本金额 h20Hg|   
amount of rates chargeable 应征差饷数额 lu]o34  
amount of share capital 股本额 7RD$=?oO'  
amount of sums assured 承保款额 #K|0laul  
amount of variation 变动幅度 \04mLIJr9  
amount of vote 拨款数额 |gW    
amount payable 应付款额 3524m#4&@  
amount receivable 应收款额 Qo.Uqz.C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vGMJ^q  
analysis 分析 _PV*lK=  
ancillary risk 附属风险 mW~
P!7]  
annual account 周年帐目；周年帐目报表；年度决算；年结 U_l7CCK +  
annual accounting date 年结日期 G,=F<TnI'  
annual allowance 每年免税额；年积金；年度津贴；年津 
Hng!'  
annual balance 年度余额 #MglHQO+  
annual disposable income 每年可动用收入 U-eI\Lu  
annual estimates 周年预算 3?@?-q2g  
annual fee 年费 7lR<@$q  
annual general meeting 周年大会 Ew]<jF|.#  
annual growth rate 年增率；每年增长率 c yP,[?N  
annual long-term supplement 长期个案每年补助金 H'Ln P>@n#  
annual pensionable emolument 可供计算退休金的年薪 gM#jA8gz  
annual report 年报 }"n7~|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qi&D+~Gv!  
annual return 周年报表；周年申报表；每年报税表格 Ib6(Bp9.L  
Annual Return Rules 《周年报表规则》 d/]
|657u  
annual review of consumer prices 每年消费物价回顾 k1#5nYN.  
annual roll-forward basis 逐年延展方式 ljVIE/iq  
annual salary 年薪 =e
{.yggE  
annual statement 年度报表；年度决算表 r1;e 0\?`  
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 Yy hny[fa9  
annuitant 年金受益人 1q]&7R  
annuity 年金 uH\w.  
annuity contract 年金合约 4%J|DcY2  
annuity on human life 人寿年金 &wjB{%  
antecedent debt 先前的债项 +xZQJeKb  
ante-dated cheque 倒填日期支票 IC/Q  
anticipated expenditure 预期开支 \_9rr6^"  
anticipated net profit 预期纯利 L,$3Yj  
anticipated revenue 预期收入 O |WbFf  
anti-inflation measure 反通货膨胀措施 pv&^D,H,  
anti-inflationary stance 反通货膨胀立场 _f|/*. @Q  
apparent deficit 表面赤字 %'0&ElQ  
apparent financial solvency 表面偿债能力 yUe+":7k.  
apparent partner 表面合伙人 =Dk7RKoHF  
application for personal assessment 个人入息课税申请书 @\jQoaLT$_  
application of fund 资金应用 _=EZ `!%  
application to release as liquidator and to destruct the books of accounts and documents h>klTPM>  
申请免除清盘人职务及毁灭帐簿与文件 I+
"
,b4  
appointed actuary 委任精算师 AkA!:!l  
appointed auditor 委任核数师；委任审计师 @1bH}QS  
appointed trustee 委任的受托人 OJpj}R  
appointer 委任人 'E-FO_N  
apportioned pro rata 按比例分摊 ^C7C$TZS  
apportionment 分配；分摊 aM
J;bQD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W#{la`#Bu  
apportionment formula 分摊方程式 h/K@IAd  
apportionment of estate duty 遗产税的分摊 .$0Pr%0pWI  
appraisal 估价；评估 C ) ?uE'  
appreciable growth 可观增长 Kt6>L5:94  
appreciable impact 显着影响 c`jDW S  
appreciable increase 可观增长 % O%xp
SYr  
appreciation 增值；升值 PS@*qTin  
appreciation against other currencies 相对其他货币升值 Ri @`a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J633uH}}  
appreciation tax 增值税 7W|Zq6pi  
appropriation 拨款；拨用；拨付 :gf;}  
appropriation account 拨款帐目 k.GA8=]>  
Appropriation Bill 拨款法案 oHX$k{6  
appropriation-in-aid system 补助拨款办法 uR_F,Mp?%u  
approved assets 核准资产 uPLErO9Es[  
approved basket stock 认可一篮子证券 m$:&P|!'p  
approved budget 核准预算 kjE*9bUc  
approved charitable donation 认可慈善捐款 s
i(cOCj/  
approved charitable institution 认可慈善机构 6P*O&1hv  
approved currency 核准货币；认可货币 sS9%3i/>  
approved estimates 核准预算 TzKK;(GX  
approved estimates of expenditure 核准开支预算 wkBL=a  
approved overseas insurer 核准海外保险人 3?`"  
approved overseas trust company 核准海外信托公司 ?WHy0x20  
approved pooled investment fund 核准汇集投资基金 #ep
y%>  
approved provident fund scheme 认可公积金计划 p`P~i&_  
approved provision 核准拨款 mCdgKr|n  
approved redeemable share 核准可赎回股份 e&1\'Zq?>  
approved regional stock 认可地区性证券 Mu2`ODe]  
approved retirement scheme 认可退休金计划 OCK>%o$[  
approved subordinated loan 核准附属贷款 pM2a(\K,k^  
arbitrage 套戥；套汇；套利  zF: j  
arbitrageur 套戥者；套汇者 Uu'dv#4Iw  
arbitrary amount 临时款项 $Q/Ya@o  
arrangement 措施；安排；协定 -5k2j^r;  
arrears 欠款 #SnvV  
arrears of pay 欠付薪酬 Uf$i3  
arrears of revenue 逾期未收税款；逾期未收的帐项 Hg+ F^2<y  
articles of association 组织章程；组织细则；组织章程细则 /S~m)$vu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A,#2^dR  
ascertainment of profit 确定利润 SaO3zz@L  
"Asia Clear" “亚洲结算系统” {rXs:N@  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 u #~;&D*q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5<+KR.W
 
Asian Development Fund [ADF] 亚洲发展基金 K5k?H  
Asian dollar bond 亚洲美元债券 A5nO=  
Asian dollar market 亚洲美元市场 wa:0X)KC
?  
Asian dollar rate 亚洲美元利率 Nfn(Xn*J-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ik~1:D]f  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Fn+?u  
asked price 沽盘；喊价；索价；卖方报价 v}[dnG  
assessable income 应评税入息
Y7SacRO  
assessable loss 应评税亏损  CdZ BG  
assessable profit 应评税利润
v\%G|8+]  
assessable value 应评税值 33a uho  
assessed profit 估定利润 L`[z[p{?  
assessed value 经评估价值 79BaDB`{a  
assessment 评税；评定；估价；评税单 `.v(fC  
assessment number 评税编号；估价编号 s|
-FH X  
assessment of additional tax 补加税评税 p]ivf  
assessment of performance 业绩评估；实绩评价 GEe`ZhG,  
Assessor 评税主任 J/W{/E>;  
asset price bubbles 资产价格泡沫 RU&_j*U  
asset-backed securities 具资产保证的证券 _Qd,VE 8u  
assets accretion 资产增值 o6L9UdT   
assets and liabilities 资产与负债 ,t,wy37*D  
assets betterment statement 资产递增表；资产改进表 *b)Q5dw@1  
assets lending 实物放款；有抵押贷款 0LL c 1t>}  
assets of the company passing on the death 死者去世时转移的公司资产 Zyye%Ly  
assets pledged as security for liabilities 用作负债抵押的资产 9[Qd)%MO  
assets portfolio 资产投资组合 \#,t O%D  
assets price 资产价格 MGt]'}  
assets quality 资产质素 JTW)*q9a  
assets realization 资产变现 Q6'nSBi:A_  
assets refinancing arrangement 资产再集资安排 lA;a  
assets securitization 资产证券化 
uaw<  
assets situated outside Hong Kong 在香港以外地方的资产 M1!pQC_9  
assets stripping 削减资产；拆卖资产 \Fb| {6+  
assets value 资产值 Qe$k3!  
assignee 承让人 %b}gDWs  
assignment 转让；转让书；转让契 _*6v|Ed?  
assignment of interest 权益转让
:i*JnlvZ  
assignment of letters patent and trade mark 专利证书及商标转让 )=^w3y  
assignment of property 物业转让；物业转让书 `<fh+*  
assignment right 转让权 9|
WV~  
assignor 转让人 ga0'zo9K  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Ph,-sR  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 cQUC.TZ_  
associate member 附属会员 i7Z=|&  
associated body corporate 相联法人团体 *fc-gAj  
associated company 相联公司；联属公司 c&'JmKV>&  
associated corporation 相联法团 %fjuG  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] z#
Nl@NO&  
公认会计师公会〔英国〕 Fn|gVR  
Association of Futures Exchange Brokers 香港期货经纪协会 ]v29 Rx  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Vpp&|n9^  
association of underwriters 承保人组织 Y+-xvx :  
assumption of control 接管 6Bt=^~d  
assurance 担保；保险；转易；转易书 <4`eQ
 
assurance of interest 权益的转易 -1r2K  
at 19XX price 按一九ＸＸ年价格计算 +K$NAT  
at a discount 按赔价计算；按贴水价格计算；打折扣 q4k@l  
at a premium 按溢价计算；按升水价格计算 P0GeZ02]  
at call 通知付款；按通知 ,FQK;BU!lh  
at constant market price 按固定市价计算 NAr1[{^E,  
at constant price 按固定价格计算 KL?)akk  
at cost 按成本计算 Mz=!w]qDH  
at current market price 按当时市价计算；按现时市价计算 t?)pl2!A  
at current price 按当时价格计算；按现时价格计算 [=%YV# O  
at factor cost 按要素成本计算；按生产要素成本计算 C>QIrZu
  
at money-of-the-day price 按付款当日价格计算 D'[
Uc6  
at or better 按指定或较佳价位〔买卖指令〕 pwX C  
at par 按面值计算；平价 Z)"61) )  
at sight 见票即付 t+TYb#Tc  
at the close 按收市盘 rOfK~g,X  
at the opening 按开市盘 adO&_NR  
attestation 见证；见证条款 4)1;0,tlG
 
at-the-money option 平价期权 /^7iZ|>:M:  
attorney 受权人；受托代表人 jE/oA<^  
attornment 新拥有人承认书 f [o%hCS  
attributable profit 可归属利润 x"4%(xBu  
attributable share value 可归属股份价值 GdmmrfXB  
Auckland Stock Exchange 奥克兰证券交易所 8cxai8  
auction 拍卖 NAFsFngqH  
auctioneer 拍卖商 8cWZ"v  
audit 审计；核数 ,?-\ x6  
Audit Commission 审计署 &#m"/g7w4N  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] uB.-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〕 ^]c6RE_  
audit review 帐目审查 tj1JB%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ` %?9=h%  
audited account 审计帐目；经审计的帐目
>^_ bD  
audited annual account 经审计的周年帐目 `,Vv["^PB  
audited balance sheet 经审计的资产负债表 -_^c6!i  
auditor 核数师；核数主任；审计师 F[`ZqW  
auditor's certificate 核数师证明书；审计师证明书 mY&ud>,U:  
auditor's report 核数师报告；审计师报告 -uR
72f  
Aussie bond 澳元债券 jUMf6^^  
austerity budget 紧缩预算 H{G{H=K_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]B4}eBt5)@  
Australia All Ordinaries Index 澳洲所有普通股票指数 %i0\1hhV<  
Australian Dollar [AUD] 澳元 @xWdO,#  
Australian Options Market 澳大利亚期权市场 ,"?A2n-qO  
Australian Securities Commission 澳洲证券事务监察委员会 w~\%vXla  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 JBX[bx52<r  
Australian Stock Exchange 澳大利亚证券交易所 g /+oZU  
Austrian Schilling [ATS] 奥地利先令 WE!vSZ3R  
authentication 认证；鉴证 'c`jyn  
authority to purchase 委托购买证；委购书 (?&=T.*^  
authorization 认可；核准；授权；授权书 ;h/pnmhP  
authorization by direction 指示授权 2j&@p>  
authorization by instruction 指令授权 >yK0iK{  
authorization by warrant 令状授权 =tdSq"jh  
authorization of unit trust 单位信托的认可 m}Y
0xV9  
authorized agent 指定代理人 \E4B&!m  
authorized capital 法定资本 ~Gv#iRi>  
authorized clerk 出市员 G*8GGWB^a  
authorized dealer 认可交易商 2%UBwSiqR  
authorized financial institution 认可财务机构 i u]&;  
authorized fund 认可基金 tpf7_YP_!-  
authorized fund house 获授权的基金公司；认可基金公司 +C{p%`<  
authorized institution 认可机构 A}VYb:u/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8HErE<_(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  Qo
0H  
authorized insurer 获授权保险人；获认可承保人 r0dDHj~F  
authorized investment 特准投资项目 6L4$vJ  
authorized person 获授权人 M:SO2Czz  
authorized representative 获授权代表 vA%^`5  
authorized share capital 法定股本 \F6LZZ2Lv  
automated quotation system 自动报价系统 j|_E$L A\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] l}g;'9ZB  
自动交易系统〔香港期货交易所有限公司〕 NYB[Zyp  
automatic adjustment mechanism 自动调整机制 12`_;[37  
automatic adjustment system 自动调整系统 v> z@  
Automatic Clearing House 自动票据交换所 P&A|PY,P  
automatic exchange rates accumulation system 自动化汇率累集系统 pxINw>\Qv  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 30cd| S?  
automatic teller machine [ATM] 自动柜员机 &XLD S=j  
autopay 自动转帐 ?w&SW{ I  
available assets 可用资产 x;E2~&E  
available fiscal reserve 现存财政储备 Cpl;vQ  
available profit 可用利润 ]`=X'fED  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]Uc`J8p,  
average 平均；平均数；海损 S01wwZ  
average basic salary 平均基本薪金 N=1JhjVk"  
average consumer expenditure 平均消费开支；一般消费开支 d
j9?t  
average cost 平均成本 :Ao!ls'=  
average cost of land production 增辟土地平均成本 @1RP/y%  
average daily turnover 平均每日成交额 l5t2\Fl  
average daily wage rate 平均每日工资率 Ss?CfRM  
average expenditure pattern 平均开支模式 :VA.QrKW  
average growth rate 平均增长率 ~%y@Xsot>  
average net fixed assets 固定资产平均净值 -M5=r>1;  
average of relatives 相对价格平均数 >H|` y@]  
average price 平均价格 8nNsrat  
average propensity to consume 平均消费倾向；一般消费倾向 C'mL&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 H}0dd"  
average rate 平均率 #=e;?w  
average revenue 平均收入；平均收益 JqUADm  
average stock 平均库存；平均存货 &Vk; VM`5  
average yearly rent 平均年租 !^fa.I'mM  
avoidance of double taxation 避免双重课税 ^s/  
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 -\$`ic$"1  
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