一些有用的会计术语(也不知道发的地方对不对)A

A: 9GS<d.#Nvc  
A share Ａ股；甲类股份 "Kk3#  
abatement of tax 减税；减扣免税额 L1
u  
ABN AMRO Bank N.V. 荷兰银行 Auhw(b>}TW  
above-the-line expenditure 线上项目支出；经常预算支出 w<_.T#  
above-the-line receipt 线上项目收入；经常预算收入 fys@%PZq  
ABSA Asia Limited 南非联合亚洲有限公司 qs6yEuh#  
absolute change 绝对数值变更 #bPio  
absolute expenditure 实际开支 p$}iBk0B(z  
absolute guideline figure 绝对准则数字 Egt;Bj#%  
absolute interest 绝对权益 x8p#WB  
absolute order of discharge 绝对破产解除令 |u)?h]>  
absolute profit margin 绝对利润幅度 G8`q-B}q  
absolute value 实值；绝对值 LGT\1u  
absolutely vested interest 绝对既得权益 ;VS;),h/  
absorbed cost 已吸收成本；已分摊成本 <FH3ePz  
absorption 吸收；分摊；合并 >HnD'y*  
absorption rate 吸收率；摊配率；分摊率 5VWXUNe@_q  
ACB Finance Limited 亚洲商业财务有限公司 JJ56d)37.  
acceptable form of reciprocity 合理的互惠条件 XF2u<sDe  
acceptable rate 适当利率；适当汇率 &0TOJ:RP  
acceptance agreement 承兑协议 )
8oI s  
acceptance for honour 参加承兑 wgSA6mQZ  
acceptor 承兑人；接受人；受票人 ~\hA-l36  
acceptor for honour 参加承兑人 I/9ZUxQCyG  
accident insurance 意外保险 %" $.2O@  
Accident Insurance Association of Hong Kong 香港意外保险公会 zW%-Z6%D  
accident insurance scheme 意外保险计划 !mpRLBH  
accident year basis 意外年度基准 D8_m_M|P  
accommodation 通融；贷款 xMtl<Na   
accommodation bill 通融票据；空头票据 ZeK*MPxQ  
accommodation party 汇票代发人 Rs)tf|`/  
account balance 帐户余额；帐户结余 xZFha=#  
account book 帐簿 ,*0>CBJvv  
account collected in advance 预收款项 xk86?2b{)  
account current book 往来帐簿 )8&Q.? T  
account of after-acquired property 事后取得的财产报告 EA75 D&>I  
account of defaulter 拖欠帐目 _6qf>=qQ`"  
account payable 应付帐款 6KhHS@Z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8E/$nRfOd  
account receivable 应收帐款 AEK* w4  
account receivable report 应收帐款报表 c[<lr  
account statement 结单；帐单；会计财务报表 [w~teX0!  
account title 帐户名称；会计科目 e~J% NU'&  
accountant's report 会计师报告 !'ajpK  
Accountant's Report Rules 会计师报告规则 -!">SY\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 a#!Vi93  
Accounting Arrangements 《会计安排》 'O]_A57  
accounting basis 会计基础 /{7x|ay]  
accounting by Official Receiver 破产管理署署长呈交的帐目 m&,
d8Gss^  
Accounting Circular 《会计通告》 8,Yc1  
accounting class 会计类别 EBw}/y{Kt  
accounting date 记帐日期；会计结算日期 )aquf<u@  
accounting for money 款项核算 u4$d#0sA  
Accounting Officer 会计主任 dT,X8 "  
accounting period 会计报告期；会计期 H1|X0a(j  
accounting policy 会计政策；会计方针 *we3i  
accounting practice 会计惯例 =0,")aa!  
accounting principle 会计准则 Rjo6Pd{d<  
accounting record 会计记录 Du$kDCU  
accounting report 会计报告 bEbO){Fe  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @Sub.z&T{  
Accounting Society of China 中国会计学会 G#duZNBdc  
accounting statement 会计报表 4_PMl6qo  
accounting system 会计制度；会计系统 6,_CLM  
accounting transaction 会计事项；帐务交易 }<FBcc(n  
accounting treatment 会计处理 Qo?"hgjlqm  
accounting year 会计年度 D.qbzJz  
accretion 增值；添加 S3hJL:3c  
accrual 应计项目；应累算数目 F#4?@W  
accrual basis 应计制；权责发生制 ?Pl>sCFm~  
accrual basis accounting 应计制会计；权责发生制会计 &Z=}
H0y q  
accrue 应累算；应计 ]
S,I}NP  
accrued benefit 应累算利益 *v:+AE  
accrued charges 应计费用 UN|"D]>/  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]ZO^@sH  
accrued expenses 应累算费用 !i_5XcH  
accrued interest payable 应付利息；应计未付利息 K]@6&H-b|  
accrued interest receivable 应收利息；应计未收利息 2|EHNy!  
accrued right 累算权益 H
) q9.Jg  
accruing profit 应累算的利润 ZH_ J+  
accumulated fiscal reserve 累积财政储备 ]lQhIf6)k  
accumulated profit 累积利润；滚存溢利 A &w)@DOe  
accumulated reserve 累积储备 E3,Z(dpX!  
accumulation of surplus income 累积收益盈余 kp<9o!?)  
acquired assets 既得资产 (U!WD`Ym  
acquisition 收购；购置；取得 8 gOK?>'9  
acquisition cost 购置成本 Dr(.|)hv[&  
acquisition expenses 购置费用 Yl8tjq}iC  
acquisition of 100% interest 收购全部股权 )^%,\l-!  
acquisition of control 取得控制权 ]t0?,q.$7  
acquisition of fixed assets 购置固定资产 .d8) *  
acquisition of shell “买壳” g IX"W;  
acquisition price 收购价 `ZV;Le'
 
act of God 天灾 d^]wqnpf  
acting partner 执事合伙人 Ofqe+C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 '.WYs!  
active partner 积极参与的合伙人 M%&`&{  
active trading 交投活跃 }kL%l  
actual circulation 实际流通 q7 Uu 8JXF  
actual cost 实际成本 6gakopZO  
actual expenditure 实际开支；实际支出 'y-IE#!5  
actual income 实际入息；实际收入；实际收益 uT]
_pKm  
actual market 现货市场 5?9}^s4  
actual price 现货价；实际价格 Vl^jTX5N  
actual profit 实际利润 5I T'u3V  
actual quotation 实盘；实际价位；实际报价 BH
ZGQm  
actual year basis 按实际年度计算 .RJvu$U2j  
actuals 实货 zRvYN  
actuarial investigation 精算调查 Wf: AMxDm  
actuarial principle 精算原则 L$@RSKYp  
actuarial report 精算师报告 J5J3%6I  
Actuarial Society of Hong Kong 香港精算学会 B+zq!+ HJ  
actuarial valuation 精算师估值 * +A!12s@  
actuary 精算师 \FVR'A1  
ad referendum agreement 暂定协议；有待覆核的协定 3w{i5gGn  
ad valorem duty 从价税；按值征税 wZfR>|f  
ad valorem duty system 从价税制 &lI.N~Ao  
ad valorem fee 从价费 n)`*{uv$  
ad valorem tariff 从价关税 {j:{wW.  
additional allowance 额外免税额  Kn\Oj=4  
additional amount for unexpired risk 未过期风险的额外款额 8l!S<RA  
additional assessable profit 补加应评税利润 L>@0Nne7  
additional assessment 补加评税 Fdc
bmQ  
additional commitment 额外承担 1`aFL5[0$  
additional commitment vote 额外承担拨款 'ARQ7 Q[`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  r)X?H  
additional dependent parent allowance 供养父母额外免税额 %5F=!(w  
additional provision 额外拨款 '^Sa|WXq  
additional stamp duty 附加印花税 oVC~RKA*  
additional tax 补加税罚款；补加税款 b;soMilz  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %HYC-TF#  
adjudged bankrupt 被裁定破产 )- 2^Jvc  
adjudicated bankrupt 裁定破产人 Yl-09)7s  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5r zB"L  
adjudication of bankruptcy 裁定破产；宣告破产 X*S|aNaLWW  
adjudication of insolvency 裁定无力偿还债务 ",Q\A
I  
adjusted actual 经调整的实数；调整后的实数 !EpP-bq'*  
adjusted current assets 经调整的流动资产；调整后的流动资产 Grjm9tbX}  
adjusted figure 经调整的数字；调整后的数额 CUxSmN2[  
adjusted liabilities 经调整的负债；调整后的负债 =9pFb!KX  
adjusted loss 经调整的亏损；调整后的亏损 ;PS[VdV  
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 dC,F?^  
adjusted profit 经调整的利润；调整后的利润 uu#ALB Jm  
adjusted surplus 经调整的盈余额；调整后的盈余额 zKiKda%)  
adjusted value 经调整的价值；调整后的价值 lX5(KUN
 
adjustment 调整；修订；理算〔保险〕 83T
N6gW  
adjustment centre 调剂中心 qQpR gzw  
adjustment lag 调整过程的时间差距；调整时差 $)7-wCl</  
adjustment mechanism 调整机制 p(0!TCBs  
adjustment of loss 亏损调整 7z%zXDe~T[  
adjustment process 调整过程；调整程序 `]tXQqD  
adjustment range 调整幅度 AFMAgf{bD  
administered exchange rate 受管制汇率 aYPzN<"%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 EWqKd/  
administration expenses 行政费用 4s"8e]q=  
administration fee 手续费；行政费 ?c>j^}A/N  
administration in bankruptcy 破产管理 d>vGx  
administration order 遗产管理令 H,H'bd/  
administrator 管理人；遗产管理人 Q`19YX  
administrator of the estate 遗产管理人 Itz_;+I.Mp  
admission of debt 债项承认书 NaVZ)  
admission of proof 接纳债权证明 L
}:u9$w  
advance 放贷款项；垫付款项；预支款项；预付款项 6x[gg !;85  
advance account 暂支帐目；预付款帐户 U.wgae].O;  
advance compensation 预付补偿金 N@j|I* y|  
advance from shareholder 股东垫款 G e~&Ble  
advance pending reimbursement 预支以待日后付还 1L &_3}  
advanced economy 先进经济体系 !Rsx)  
advancement 预付；预付财产 )*s.AFu]7x  
advances warrant 垫款令 vNJ!i\bX  
advancing 贷出 hsfVKlw-  
adverse balance 逆差 m! p'nP  
adverse exchange 逆汇 |(S=G'AtU  
advertisement addressed to shareholders 在报章刊登的致股东通告 CiPD+I  
advice for collection 托收通知书 c>DAR  
advice of drawing 提款通知书；汇票通知书 PJ #uYM  
advice of payment 付款通知 u.!Pda  
Advisory Committee [Securities and Futures Commission] -} Z  
谘询委员会〔证券及期货事务监察委员会〕 t5eux&C  
Advisory Committee on Diversification 经济多元化谘询委员会 IOIGLtB  
affidavit 誓章；遗产申报誓章 ;TaT=
%  
affidavit of no receipt 述明无收款的誓章 0Y!Bb2m  
affiliate 联号；联营公司；附属公司 O'idS`  
affiliated company 附属公司；联号；联营公司 YtIJJH  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <ce
pRjDn  
affordability 负担能力 iY*Xm,#  
African Development Bank [AfDB] 非洲开发银行 9I
Ie:  
after-acquired property 事后取得的财产 @p
`#y  
after-hours dealing 市后交易 [ 8v)\lu  
after-tax profit 税后盈利；税后利润；税后溢利 -4hX-  
agency agreement 代理协议 &1
B)mj  
agency expenses 代理机构的开支 ]@WJ&e/'@  
agency fee 代理费 :5"|iRP'  
Agency Law 《代理法》 5RlJybN"o  
agent 代理人；承销人 c]xpp;%]  
agent of company 公司代理人 KgKV(q=  
agent's fee 代理人费；经纪费 o'D6lkf0  
aggregate 总计；总数；总体数字 0V`/oaW;  
aggregate amount 总款额；总额 "t\rjFw  
aggregate assets and liabilities 总体资产与负债 6dg[  
aggregate at constant price 按固定价格计算的总体数字 NrL%]dl3/  
aggregate demand 总需求 a(BC(^1!  
aggregate gross position 总持仓量 S)Ld^0w  
aggregate limit 总限额 \h #vL  
aggregate of salaries tax 合计薪俸税 j4brDlo?@  
aggregate performance 总体表现；总体业绩 l"ih+%
S  
aggregate supply 总体供应 tnKzg21%  
aggregate surplus 总盈余 OwDjUKeN  
aggregate total 整体总额 L{5zA5#m  
aggregate value 总值；合计价值 M(/%w"R  
aggregated basis 合计基准 B>~E6j7[Mp  
aggregated net chargeable income 合计应课税入息实额 S!g&&RDx  
aggregation 合并计算；合计；总和 <y`yKXzBUV  
aggregation of incomes of husband and wife 夫妇入息合并计算 Em _miU  
aggregation of property 财产的总和 'VF9j\a  
agio 差价；贴水 \8F$85g  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 _G'.VSGH  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment gk]r:p<O  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 GH:Au  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Gm.v-T$  
《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》 Iem* 'r  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment N 4,w  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 u2U@Qrs2  
agreement for a settlement 授产协议 o*dhks[  
agreement for assignment 转让协议 fT'A{&h|U  
agreement for sale 售卖协议；买卖协议 uYO?Rb&}  
agreement for sale and purchase 买卖协议 N8mK^{  
agreement for the payment of interest 支付利息协议 /nC"'d(#  
agreement for the repayment of money 还款协议 I98wMV8  
agreement of reinsurance 再保险协议 S liF$}J  
Agricultural Bank of China 中国农业银行 zHx?-Q&3  
air passenger departure tax 飞机乘客离境税 Bpqq-_@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 xp,H5 m%  
airport tax 机场税 j[Et+V?  
alcohol duty 酒精税 )ns;S  
alienation 让与；让渡；转让 o.j;dsZ  
alimony 生活费；赡养费 (S(=WG  
All Ordinaries Index [AOI] 所有普通股指数 8I~H1  
all risks 全险；综合险 R?]>8o,  
All Sales Record for Stock Market 《股票市场成交报告》 *W i(%  
Allied Capital Resources Limited 新联财务有限公司 eL-92]]e  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 W6jB!W  
allocation letter 拨款信件 !0zM@p  
allocation of fund 分配款项；预留款项 @zPWu}&m  
allocation of profit 利润分配；溢利分配 A)VOv`U@2  
allocation warrant 拨款令 oM< &4F  
allotment 分配；配股 x&8?/BR  
allotment notice 股份配售通知；配股通知 ~%sDQt\S  
allotment of shares 股份分配 OGae]O<  
allowable 可获宽免；免税的 ^(6.P)$  
allowable business loss 可扣除的营业亏损 4I2ppz   
allowable expenses 可扣税的支出 Q0M8}  
allowance 免税额；津贴；备抵；准备金 -|ee=BV  
allowance for debts 债项的免税额 1zl@$ Nt  
allowance for depreciation by wear and tear 耗损折旧免税额 Wc+ e>*  
allowance for funeral expenses 殡殓费的免税额 r5F#q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y6G[-?"/Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 <Ojf&C^Z  
allowance to debtor 给债务人的津贴 =8<SKY&\X  
alteration of capital 资本更改 V:IoeQ]-  
alternate trustee 候补受托人 E7j]"\~i  
amalgamation 合并 |
pJ.
73  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [.6uw=;o  
ambit of charges 征税范围；收费范围 }*+ca>K  
amended valuation 经修订的估值 U8.DPRa  
American Commodities Exchange 美国商品交易所 5@Rf]'1B0  
American Express Bank Limited 美国运通银行 0ED(e1K#B  
American Stock Exchange 美国证券交易所 f#5mX&j  
amortization 摊销 sg9ZYWcL  
amount due from banks 存放银行同业的款项 7Qq>?H -  
amount due from banks abroad 存放海外银行同业的款项 ^ *m;![$[  
amount due from holding companies 控股公司欠款 8 A2k-X
,  
amount due from local banks 存放本港银行同业的款项 6i&WF<%D  
amount due to banks 银行同业的存款 w+ _'BU1#  
amount due to banks abroad 海外银行同业的存款 rKR<R(=!=  
amount due to holding companies 控股公司存款 2M|jWy_  
amount due to local banks 本港银行同业的存款 r)*KgGsk  
amount due to outport banks 外埠银行同业的存款 >\VZ9bP<   
amount for note issue 发行纸币的款额 ,"*[T\u  
amount of bond 担保契据的款额 N!btj,vx  
amount of consideration 代价款额 &;C|=8eB  
amount of contribution 供款数额 WRD^S:`BH  
amount of indebtedness 负债款额 ;1F3.ibE  
amount of principal of the loan 贷款本金额 `)SkA?yKI  
amount of rates chargeable 应征差饷数额 m2\ZnC  
amount of share capital 股本额 (+T|B E3*#  
amount of sums assured 承保款额 b%pLjvU  
amount of variation 变动幅度 G =lC[i  
amount of vote 拨款数额 -<CBxyZa&  
amount payable 应付款额 (\SxG\`  
amount receivable 应收款额 <4Ujk8Zj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |ukEnjI`u  
analysis 分析 )8P<ZtEU  
ancillary risk 附属风险 Ee4oTU5Mb  
annual account 周年帐目；周年帐目报表；年度决算；年结 od-N7lp#  
annual accounting date 年结日期 JkpA \<  
annual allowance 每年免税额；年积金；年度津贴；年津 ];(w8l  
annual balance 年度余额 03{e[#
6  
annual disposable income 每年可动用收入 <tFq6|  
annual estimates 周年预算 A"w 1GBx  
annual fee 年费 %Wu3$b  
annual general meeting 周年大会 ~2=B:;  
annual growth rate 年增率；每年增长率 CQ13fu+|6  
annual long-term supplement 长期个案每年补助金 ucB<  
annual pensionable emolument 可供计算退休金的年薪 ]k>S0  
annual report 年报 [?]s((A~B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wn|Sdp  
annual return 周年报表；周年申报表；每年报税表格 , gz:2UY#  
Annual Return Rules 《周年报表规则》 =Ermh7,  
annual review of consumer prices 每年消费物价回顾 x+^iEj`gk  
annual roll-forward basis 逐年延展方式 GndF!#?N(  
annual salary 年薪 o
3%Gc/6%  
annual statement 年度报表；年度决算表 ?1?m4i  
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 T4w`I;&v  
annuitant 年金受益人 t[0gN:s  
annuity 年金 ?l bK;Kv  
annuity contract 年金合约 r=s2wjk  
annuity on human life 人寿年金 |8V+(Vzl  
antecedent debt 先前的债项 \W#M]Q  
ante-dated cheque 倒填日期支票
Qv[@ioc  
anticipated expenditure 预期开支 s{hJ"lv:  
anticipated net profit 预期纯利 "EhA _ =i  
anticipated revenue 预期收入 6XB9]it6  
anti-inflation measure 反通货膨胀措施 6Pd;I,k  
anti-inflationary stance 反通货膨胀立场 Pm V:J9  
apparent deficit 表面赤字 Ns&SZO  
apparent financial solvency 表面偿债能力 "4i(5|whp?  
apparent partner 表面合伙人 S,qsCnz  
application for personal assessment 个人入息课税申请书 C\ 9eR  
application of fund 资金应用 3kQ
ky  
application to release as liquidator and to destruct the books of accounts and documents q[**i[+%  
申请免除清盘人职务及毁灭帐簿与文件 Z>M0[DJ_  
appointed actuary 委任精算师 8CwgV  
appointed auditor 委任核数师；委任审计师 F8/4PB8-  
appointed trustee 委任的受托人 Q>= :$I  
appointer 委任人 8"RX~Igf  
apportioned pro rata 按比例分摊 265df Y9Pu  
apportionment 分配；分摊 (w)Qt/P^4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JAc-5e4  
apportionment formula 分摊方程式 ;R|5sCb/m  
apportionment of estate duty 遗产税的分摊 9?@M Zh  
appraisal 估价；评估 sIg{a(1/  
appreciable growth 可观增长 q[7C,o>/  
appreciable impact 显着影响 zjB8~ku#  
appreciable increase 可观增长 *G
2p;n=2  
appreciation 增值；升值 &5c)qap;n  
appreciation against other currencies 相对其他货币升值 zJXU>'obe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Tig`4d-%  
appreciation tax 增值税 e3\*Np!rTQ  
appropriation 拨款；拨用；拨付 BTGPP@p4  
appropriation account 拨款帐目 M0 =K#/  
Appropriation Bill 拨款法案 _ jF, k>F  
appropriation-in-aid system 补助拨款办法 YDdmT7Ow  
approved assets 核准资产 #t po@pJsE  
approved basket stock 认可一篮子证券 VbJGyjx  
approved budget 核准预算 I}$Y[Jve  
approved charitable donation 认可慈善捐款 n$B=Vt,  
approved charitable institution 认可慈善机构 dk-Y!RfNx  
approved currency 核准货币；认可货币 &F)P3=  
approved estimates 核准预算 WXaLKiA*(  
approved estimates of expenditure 核准开支预算 M)( 5S1ndq  
approved overseas insurer 核准海外保险人 {N/(lB8  
approved overseas trust company 核准海外信托公司 zc\e$MO  
approved pooled investment fund 核准汇集投资基金 #tGW|F  
approved provident fund scheme 认可公积金计划 qeHb0G  
approved provision 核准拨款 FdzsWm  
approved redeemable share 核准可赎回股份 G-9]z[\#  
approved regional stock 认可地区性证券 mGwBbY+5n  
approved retirement scheme 认可退休金计划 7WKb| /#;  
approved subordinated loan 核准附属贷款 dI{)^  
arbitrage 套戥；套汇；套利 K'Bq@6@C g  
arbitrageur 套戥者；套汇者 @aWvN;v  
arbitrary amount 临时款项 W=%}~7*  
arrangement 措施；安排；协定 Mp}aJzmkB;  
arrears 欠款 ixp(^>ZN  
arrears of pay 欠付薪酬 YN.rj-;^+  
arrears of revenue 逾期未收税款；逾期未收的帐项 )lBke*j~  
articles of association 组织章程；组织细则；组织章程细则 .Hc]?R]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +Ae4LeVzc  
ascertainment of profit 确定利润 349W0>eOT  
"Asia Clear" “亚洲结算系统” #1&wfI$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 2LEf"FH0~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [N'YFb3"O  
Asian Development Fund [ADF] 亚洲发展基金 /87?U; |V  
Asian dollar bond 亚洲美元债券 ,J!G-?:@n  
Asian dollar market 亚洲美元市场 5@F1E8T  
Asian dollar rate 亚洲美元利率 z~UqA1r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 cxp>4[gH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <`+U B<K  
asked price 沽盘；喊价；索价；卖方报价 )zf&`T  
assessable income 应评税入息 h/mmV:v  
assessable loss 应评税亏损 pa`"f&JO  
assessable profit 应评税利润 _.KKh62CN  
assessable value 应评税值 Uf1i"VY  
assessed profit 估定利润 Xg_M
{t  
assessed value 经评估价值 f{t5r  
assessment 评税；评定；估价；评税单 z~# .Ey  
assessment number 评税编号；估价编号 _2R;@[f2  
assessment of additional tax 补加税评税 7%b?[}y4  
assessment of performance 业绩评估；实绩评价 xf_NHKZ)  
Assessor 评税主任 ncuqo'r  
asset price bubbles 资产价格泡沫 Q~MV0<{  
asset-backed securities 具资产保证的证券 x4r\cL1!  
assets accretion 资产增值 [>U'P1@ql  
assets and liabilities 资产与负债 pIXbr($  
assets betterment statement 资产递增表；资产改进表  ")q  
assets lending 实物放款；有抵押贷款 dmgoVF_qR  
assets of the company passing on the death 死者去世时转移的公司资产 G\@uj>Z  
assets pledged as security for liabilities 用作负债抵押的资产  <]2X~+v  
assets portfolio 资产投资组合 96fbMP+7R  
assets price 资产价格 6F(;=iY8  
assets quality 资产质素 7y""#-}V[r  
assets realization 资产变现 N\1 EWi  
assets refinancing arrangement 资产再集资安排 5 <X.1T1  
assets securitization 资产证券化 k2(B{x}L  
assets situated outside Hong Kong 在香港以外地方的资产 p~J|l$%0rQ  
assets stripping 削减资产；拆卖资产 Po~{Mpe  
assets value 资产值 ,9SBGxK5`  
assignee 承让人 w@ALl#z;}  
assignment 转让；转让书；转让契 ^_0zO$z,  
assignment of interest 权益转让 p2cwW/^V  
assignment of letters patent and trade mark 专利证书及商标转让 (&H-v'a}3  
assignment of property 物业转让；物业转让书 H$bu*o-Z  
assignment right 转让权 0hVw=KDO9:  
assignor 转让人 outAZy=R;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Q`j!$r  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 b1>zGC^|  
associate member 附属会员 *~YU0o  
associated body corporate 相联法人团体 yU<T_&
M  
associated company 相联公司；联属公司 __dSEOGoe  
associated corporation 相联法团 _r@ FWUZ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v0+mh]  
公认会计师公会〔英国〕 ,l+lokD-#  
Association of Futures Exchange Brokers 香港期货经纪协会 b*i_'k}*<g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 f*)8bZDD  
association of underwriters 承保人组织 >rJ9^rS  
assumption of control 接管 mwU|Hh)N]  
assurance 担保；保险；转易；转易书 !6{; z/Hy  
assurance of interest 权益的转易 Gi]R8?M  
at 19XX price 按一九ＸＸ年价格计算 W@Et  
at a discount 按赔价计算；按贴水价格计算；打折扣 0eP7efy  
at a premium 按溢价计算；按升水价格计算 <]1Z  
at call 通知付款；按通知 T?B753I  
at constant market price 按固定市价计算 0'j/ 9vm  
at constant price 按固定价格计算 m?G@#[ l  
at cost 按成本计算 O~D>F*_^j  
at current market price 按当时市价计算；按现时市价计算 YGFE(t;lPU  
at current price 按当时价格计算；按现时价格计算 2NMS'"8  
at factor cost 按要素成本计算；按生产要素成本计算 ^Y[.-MJt+  
at money-of-the-day price 按付款当日价格计算 qtlXDgppO  
at or better 按指定或较佳价位〔买卖指令〕 `>'%!E9G  
at par 按面值计算；平价 :E`/z@I  
at sight 见票即付 4}-{sS}MP  
at the close 按收市盘 _-mSK/Z  
at the opening 按开市盘 <~s{&cL!%#  
attestation 见证；见证条款 *f<+yF{=A  
at-the-money option 平价期权 .S4c<pMap  
attorney 受权人；受托代表人 Y=0D[o8  
attornment 新拥有人承认书 .xG3`YH  
attributable profit 可归属利润 ~
nLE?>x|Z  
attributable share value 可归属股份价值 %+gK5aVab  
Auckland Stock Exchange 奥克兰证券交易所 %QYW0lE  
auction 拍卖 lqdil l\  
auctioneer 拍卖商 gkkT<hEV=  
audit 审计；核数 -|_#6-9  
Audit Commission 审计署 "]H_;:{f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %? 87#|  
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〕 ]c/k%]o~  
audit review 帐目审查 A><w1-X&=o  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m^?a/  
audited account 审计帐目；经审计的帐目 f0!i<9<  
audited annual account 经审计的周年帐目 b&]_5 GGc  
audited balance sheet 经审计的资产负债表 r2!\Ts5v  
auditor 核数师；核数主任；审计师 H 5\k`7R  
auditor's certificate 核数师证明书；审计师证明书 hJ|zX  
auditor's report 核数师报告；审计师报告 1V/?p<A  
Aussie bond 澳元债券 Z@sDxYt9  
austerity budget 紧缩预算 X"hdCY%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 pb8sx1.j;  
Australia All Ordinaries Index 澳洲所有普通股票指数 9feVy\u  
Australian Dollar [AUD] 澳元 naOCa  
Australian Options Market 澳大利亚期权市场 4gKu8G  
Australian Securities Commission 澳洲证券事务监察委员会 WK$d<:"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 g+v
.rmX  
Australian Stock Exchange 澳大利亚证券交易所 $F&m('aB8  
Austrian Schilling [ATS] 奥地利先令
kxvzAKz~  
authentication 认证；鉴证 Pk{eGG<F$  
authority to purchase 委托购买证；委购书 )O}q{4,}  
authorization 认可；核准；授权；授权书 *.F^`]yz  
authorization by direction 指示授权 41^=z[k  
authorization by instruction 指令授权 XWd;-%`<  
authorization by warrant 令状授权 STln_'DF'  
authorization of unit trust 单位信托的认可 n VNz5B  
authorized agent 指定代理人 ."X}A t  
authorized capital 法定资本 E!Ljq3iT`  
authorized clerk 出市员 Q3h_4{w  
authorized dealer 认可交易商 .R";2f3  
authorized financial institution 认可财务机构 ~9ZW~z'  
authorized fund 认可基金 "/ 9EUbca  
authorized fund house 获授权的基金公司；认可基金公司 Qvc$D{z  
authorized institution 认可机构 3fBV SFVS  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *Rx&#9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -/w#f&Y+]8  
authorized insurer 获授权保险人；获认可承保人 _dQg5CmlG  
authorized investment 特准投资项目 uPhL?s{  
authorized person 获授权人 G>@KX  
authorized representative 获授权代表 ;URvZ! {/Z  
authorized share capital 法定股本 #S4lRVt5  
automated quotation system 自动报价系统 WWBm*?U  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] HP,sNiw  
自动交易系统〔香港期货交易所有限公司〕 IoAG!cS  
automatic adjustment mechanism 自动调整机制 #OMFv.  
automatic adjustment system 自动调整系统 F9}jiCom  
Automatic Clearing House 自动票据交换所 `W=3_  
automatic exchange rates accumulation system 自动化汇率累集系统 vw  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %noByq,?  
automatic teller machine [ATM] 自动柜员机 6,~Y(#  
autopay 自动转帐 MrU0Jrk4+  
available assets 可用资产 VY1&YR}Y  
available fiscal reserve 现存财政储备 ,h<xL-  
available profit 可用利润 kN~:Bh$  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 #lDW?  
average 平均；平均数；海损 V9:Jz Q=?`  
average basic salary 平均基本薪金 ' pN[H\Ia  
average consumer expenditure 平均消费开支；一般消费开支 3bN]2\   
average cost 平均成本 % S vfY{  
average cost of land production 增辟土地平均成本 uyqu n@
q  
average daily turnover 平均每日成交额 (&osR|/Tq  
average daily wage rate 平均每日工资率 jL6ZHEi#d7  
average expenditure pattern 平均开支模式 _TbQjE&6  
average growth rate 平均增长率 ~NV 8avZ  
average net fixed assets 固定资产平均净值 *Ei(BrL/;  
average of relatives 相对价格平均数 1OI/,y8}  
average price 平均价格 G(;hJ'LT  
average propensity to consume 平均消费倾向；一般消费倾向 `uh+d  
average propensity to save 平均储蓄倾向；一般储蓄倾向 , RKl  
average rate 平均率 E;MelK<8(  
average revenue 平均收入；平均收益 63PSYj(y  
average stock 平均库存；平均存货 ^0tO2$  
average yearly rent 平均年租 }N0$DqP  
avoidance of double taxation 避免双重课税 xQ0.2[*5  
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 =pk5'hBAi  
J`[v u4  
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