一些有用的会计术语(也不知道发的地方对不对)A

A: P ~rTuj  
A share Ａ股；甲类股份 `
)n/J+g  
abatement of tax 减税；减扣免税额 e13' dCG  
ABN AMRO Bank N.V. 荷兰银行 78h!D[6  
above-the-line expenditure 线上项目支出；经常预算支出 VlFhfOR6
t  
above-the-line receipt 线上项目收入；经常预算收入 shuoEeoo  
ABSA Asia Limited 南非联合亚洲有限公司 $,8}3R5}  
absolute change 绝对数值变更 J/>9
w  
absolute expenditure 实际开支 ["BD,mB  
absolute guideline figure 绝对准则数字 Xf%wW[~  
absolute interest 绝对权益 ojbms>a  
absolute order of discharge 绝对破产解除令 i~ITRi@  
absolute profit margin 绝对利润幅度 7*C>4Gs  
absolute value 实值；绝对值 Jq8:33s  
absolutely vested interest 绝对既得权益 <7*d2  
absorbed cost 已吸收成本；已分摊成本 W{X5~w(  
absorption 吸收；分摊；合并 cL+bMM$4r~  
absorption rate 吸收率；摊配率；分摊率 C+vk9:"  
ACB Finance Limited 亚洲商业财务有限公司 Xmv^O  
acceptable form of reciprocity 合理的互惠条件 @$R^-_m  
acceptable rate 适当利率；适当汇率 \rSofn#c  
acceptance agreement 承兑协议 uZXG"  
acceptance for honour 参加承兑 \}:;kO4f  
acceptor 承兑人；接受人；受票人 6QX2&[qWS  
acceptor for honour 参加承兑人 |'!9mvt=  
accident insurance 意外保险 M d.^r5r  
Accident Insurance Association of Hong Kong 香港意外保险公会 d 6=Z=4w  
accident insurance scheme 意外保险计划 !f01.Tq8  
accident year basis 意外年度基准 owe6ge7m  
accommodation 通融；贷款 Q60'5Wt  
accommodation bill 通融票据；空头票据 Q7pjF`wu  
accommodation party 汇票代发人 d37|o3oC  
account balance 帐户余额；帐户结余 r68d\N`.  
account book 帐簿 %mN
d9 ]<  
account collected in advance 预收款项 XLj|y#h  
account current book 往来帐簿 n0vhc;d  
account of after-acquired property 事后取得的财产报告 Psw<9[  
account of defaulter 拖欠帐目 NxrfRhaU3  
account payable 应付帐款 3Q2z+`x'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 OR<%h/ \f  
account receivable 应收帐款 .9$ 7 +  
account receivable report 应收帐款报表 "W@>lf?"  
account statement 结单；帐单；会计财务报表 0}wm
BSl  
account title 帐户名称；会计科目 +
?ilTU  
accountant's report 会计师报告 qK,PuD7i"  
Accountant's Report Rules 会计师报告规则 !CUX13/0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6fV;V:1{  
Accounting Arrangements 《会计安排》 ij&T\):d  
accounting basis 会计基础 UhbGU G  
accounting by Official Receiver 破产管理署署长呈交的帐目 1JY3c M  
Accounting Circular 《会计通告》 UUR` m  
accounting class 会计类别 +qee8
QH  
accounting date 记帐日期；会计结算日期 5K {{o''  
accounting for money 款项核算 S&{#sl#e  
Accounting Officer 会计主任 AI9#\$aGV  
accounting period 会计报告期；会计期 @%gth@8  
accounting policy 会计政策；会计方针 J?oEzf;M  
accounting practice 会计惯例 8Uoqj=5F  
accounting principle 会计准则 aB2t/ua  
accounting record 会计记录 !"bU|a  
accounting report 会计报告 -^WW7 g`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ak+MREG  
Accounting Society of China 中国会计学会 nRh.;G  
accounting statement 会计报表 <4RP:2#  
accounting system 会计制度；会计系统
sG:tyvln  
accounting transaction 会计事项；帐务交易 A ^X1  
accounting treatment 会计处理 Dz<vIMLF{  
accounting year 会计年度 Q)93+1]  
accretion 增值；添加 [zr2\(  
accrual 应计项目；应累算数目 P|rreSv*  
accrual basis 应计制；权责发生制 \PM5B"MDZ  
accrual basis accounting 应计制会计；权责发生制会计 p&W{g$D>  
accrue 应累算；应计 .Gn-`  
accrued benefit 应累算利益 r(p@{L185  
accrued charges 应计费用 I0v4TjHH  
accrued cumulative preference share dividend 应累算的累积优先股股息 VPUm4%?p$  
accrued expenses 应累算费用 FV5~sy  
accrued interest payable 应付利息；应计未付利息 2i~zAD'  
accrued interest receivable 应收利息；应计未收利息 N&]_U%#Q  
accrued right 累算权益 +J <<me4  
accruing profit 应累算的利润 4C`p`AQqpQ  
accumulated fiscal reserve 累积财政储备 DNGj81'c  
accumulated profit 累积利润；滚存溢利 x?n13C  
accumulated reserve 累积储备 KpfQ=~'  
accumulation of surplus income 累积收益盈余 +.IncY8C$  
acquired assets 既得资产 @9\L|O'~?  
acquisition 收购；购置；取得 #s0Wx47~  
acquisition cost 购置成本 k'PNfx\K  
acquisition expenses 购置费用 `c/mmS  
acquisition of 100% interest 收购全部股权 fB`7f $[  
acquisition of control 取得控制权 o>@9[F,h+  
acquisition of fixed assets 购置固定资产 \><v1x>;  
acquisition of shell “买壳” ;]Ko7M(4  
acquisition price 收购价 y/OPN<=*  
act of God 天灾 }= (|3\v  
acting partner 执事合伙人 \>)#cEX5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /YD2F  
active partner 积极参与的合伙人 #GIjU1-  
active trading 交投活跃 C
$7dmGjZ  
actual circulation 实际流通 (x/xqDpmBS  
actual cost 实际成本 ]C5/-J,F  
actual expenditure 实际开支；实际支出 2M*84oh8P  
actual income 实际入息；实际收入；实际收益 LNI]IITx/  
actual market 现货市场 lJdwbuB6  
actual price 现货价；实际价格 ^u$?& #  
actual profit 实际利润 1wt(pkNk  
actual quotation 实盘；实际价位；实际报价 _OvIi~KW+  
actual year basis 按实际年度计算 qTrb)95  
actuals 实货 =O'>H](Q  
actuarial investigation 精算调查 Tm
UN@h  
actuarial principle 精算原则 );1UbqVPD  
actuarial report 精算师报告 2sYOO>  
Actuarial Society of Hong Kong 香港精算学会 <XH,kI(%  
actuarial valuation 精算师估值 u8Oo@xf0Fr  
actuary 精算师 on)$y&lu  
ad referendum agreement 暂定协议；有待覆核的协定 BOWR}n!g  
ad valorem duty 从价税；按值征税 \@F!h8e4  
ad valorem duty system 从价税制 9q>rUoK^  
ad valorem fee 从价费 W'f)W4D$6  
ad valorem tariff 从价关税 i3U_G^8  
additional allowance 额外免税额 %C~LKs5oH  
additional amount for unexpired risk 未过期风险的额外款额 k/.a yLq  
additional assessable profit 补加应评税利润 !R3ZyZcX  
additional assessment 补加评税 V^qkHm e  
additional commitment 额外承担 .;jp2^  
additional commitment vote 额外承担拨款 OuV f<@a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5<mGG;F  
additional dependent parent allowance 供养父母额外免税额 sX|bp)Nw  
additional provision 额外拨款 ;*q  
additional stamp duty 附加印花税 *."a>?D~  
additional tax 补加税罚款；补加税款
]n^TN r7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 T5? eb"  
adjudged bankrupt 被裁定破产 kC=h[<'  
adjudicated bankrupt 裁定破产人 Jpr`E&%I6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 "t:9jU  
adjudication of bankruptcy 裁定破产；宣告破产 }TsND6Ws3  
adjudication of insolvency 裁定无力偿还债务 3B3l)eX  
adjusted actual 经调整的实数；调整后的实数 A v[|G4n  
adjusted current assets 经调整的流动资产；调整后的流动资产 OpxJiu=W  
adjusted figure 经调整的数字；调整后的数额 |QxT"`rT  
adjusted liabilities 经调整的负债；调整后的负债 &]P1IQ  
adjusted loss 经调整的亏损；调整后的亏损 XWYLa8Ef  
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 G_)(?  
adjusted profit 经调整的利润；调整后的利润 $\vTiS'  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~#nbD-*#  
adjusted value 经调整的价值；调整后的价值 uJu#Vr:m  
adjustment 调整；修订；理算〔保险〕 'X/(M<c  
adjustment centre 调剂中心 7MhN>a;A\  
adjustment lag 调整过程的时间差距；调整时差 y)0wM~E;2  
adjustment mechanism 调整机制 $p~X"f?0  
adjustment of loss 亏损调整 {p)=#Jd`.P  
adjustment process 调整过程；调整程序 ;SVA
ar4r  
adjustment range 调整幅度 !1fAW!
8  
administered exchange rate 受管制汇率 rLJjK$_x  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 sq1v._^s  
administration expenses 行政费用 b,o@m  
administration fee 手续费；行政费 JmJNq$2#c  
administration in bankruptcy 破产管理 xI,7ld~  
administration order 遗产管理令 ^K`Vqo  
administrator 管理人；遗产管理人 KdU&q+C^  
administrator of the estate 遗产管理人 @zAav
>  
admission of debt 债项承认书 6qq{JbK  
admission of proof 接纳债权证明 :?J0e4.]  
advance 放贷款项；垫付款项；预支款项；预付款项 8 rA'd  
advance account 暂支帐目；预付款帐户 {aVL3QU  
advance compensation 预付补偿金 oC >l|?h,  
advance from shareholder 股东垫款 pjrzoMF  
advance pending reimbursement 预支以待日后付还 4j VFzO%.  
advanced economy 先进经济体系 X2S:"0?7  
advancement 预付；预付财产 5`Oaf\S  
advances warrant 垫款令 v]e6CZwo  
advancing 贷出 >TB Rp,;r  
adverse balance 逆差 m8C scCZ}  
adverse exchange 逆汇 Mi2lBEu,  
advertisement addressed to shareholders 在报章刊登的致股东通告 uZkh.0yB  
advice for collection 托收通知书 'c&S%Ra[3G  
advice of drawing 提款通知书；汇票通知书 p!RyxB1.|  
advice of payment 付款通知 Ct\n1T }  
Advisory Committee [Securities and Futures Commission] O.^1r  
谘询委员会〔证券及期货事务监察委员会〕 Hsvu&>[`S  
Advisory Committee on Diversification 经济多元化谘询委员会 XR.Sm<A[  
affidavit 誓章；遗产申报誓章 026|u|R  
affidavit of no receipt 述明无收款的誓章 $<v{$UOh  
affiliate 联号；联营公司；附属公司 9#
D?wR#J=  
affiliated company 附属公司；联号；联营公司 x9B5@2J1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >4x~US[VB  
affordability 负担能力 rWnZIt"  
African Development Bank [AfDB] 非洲开发银行 ;+Uc}=  
after-acquired property 事后取得的财产 ua HB\Uc  
after-hours dealing 市后交易 *hZ{>  
after-tax profit 税后盈利；税后利润；税后溢利 R@Bnrk  
agency agreement 代理协议 r8Pdk/CW^  
agency expenses 代理机构的开支 /FW{>N1  
agency fee 代理费 U5pg<xI  
Agency Law 《代理法》 G'0]m-)dw  
agent 代理人；承销人 U?sio%`(  
agent of company 公司代理人 2/M:KR  
agent's fee 代理人费；经纪费 QZ^P2==x  
aggregate 总计；总数；总体数字 8@Hl0{q  
aggregate amount 总款额；总额 Q]"u?Q]  
aggregate assets and liabilities 总体资产与负债 h Lv_ER?  
aggregate at constant price 按固定价格计算的总体数字 ,!'L~{  
aggregate demand 总需求 iQj2aK Gs  
aggregate gross position 总持仓量 M@?,nzs K  
aggregate limit 总限额 ?K/N{GK%{  
aggregate of salaries tax 合计薪俸税 ITf, )?|]Y  
aggregate performance 总体表现；总体业绩 H<wrusRg  
aggregate supply 总体供应 %.`<ud  
aggregate surplus 总盈余 ;"j>k>tg  
aggregate total 整体总额 _7qGo7bpN  
aggregate value 总值；合计价值 DP<[Uz&  
aggregated basis 合计基准 6p1)wf.J  
aggregated net chargeable income 合计应课税入息实额 I@9[  
aggregation 合并计算；合计；总和 vhot-rBN  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?)i`)mu'  
aggregation of property 财产的总和 +ZU@MOni  
agio 差价；贴水 \qB
:z7I2  
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》 IolKe:'>@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment HMr
l!;:  
《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》 f{j(H?5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Wi3St`$  
《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》 +(qs{07A$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +PGtO9}B  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 UYW{AG2C  
agreement for a settlement 授产协议 ,s.{R  
agreement for assignment 转让协议 g?=|kp  
agreement for sale 售卖协议；买卖协议 %}x$YDO  
agreement for sale and purchase 买卖协议 =V(|3?N  
agreement for the payment of interest 支付利息协议 AKkr )VgY  
agreement for the repayment of money 还款协议 |ZBHXv  
agreement of reinsurance 再保险协议 PShluhY  
Agricultural Bank of China 中国农业银行 _8eN^oc%  
air passenger departure tax 飞机乘客离境税 LYvjqNC&4  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 BiI}JEp4o  
airport tax 机场税 yRGv{G[59  
alcohol duty 酒精税 'X@>U6s  
alienation 让与；让渡；转让 @/yJTMcf  
alimony 生活费；赡养费 Zw
xu3R_  
All Ordinaries Index [AOI] 所有普通股指数 /UAcN1K!B  
all risks 全险；综合险 dB%q`7O  
All Sales Record for Stock Market 《股票市场成交报告》 "Nlw&+ c7  
Allied Capital Resources Limited 新联财务有限公司 x;L.j7lzA;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 'hn=X7  
allocation letter 拨款信件 @+ee0 CLT  
allocation of fund 分配款项；预留款项 1j":j%9M  
allocation of profit 利润分配；溢利分配 +kN/-UsB  
allocation warrant 拨款令 oGa8#>  
allotment 分配；配股 w +~,Mv\  
allotment notice 股份配售通知；配股通知 }:f \!b  
allotment of shares 股份分配 ;S_\- ]m&g  
allowable 可获宽免；免税的 rW<sQ0  
allowable business loss 可扣除的营业亏损 $b=4_UroS  
allowable expenses 可扣税的支出 LtIw{*3  
allowance 免税额；津贴；备抵；准备金 %A ^qm  
allowance for debts 债项的免税额 ;\[el<Y)s  
allowance for depreciation by wear and tear 耗损折旧免税额 Ja(>!8H>@  
allowance for funeral expenses 殡殓费的免税额 [sF z ;Py]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z0Bw+&^]}  
allowance for repairs and outgoings 修葺及支出方面的免税额 NL76 jF  
allowance to debtor 给债务人的津贴 {u4=*>?G  
alteration of capital 资本更改 s)<^YASg  
alternate trustee 候补受托人 m\O|BMHn  
amalgamation 合并 %@9pn1,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3$Y(swc  
ambit of charges 征税范围；收费范围 qJ8@A}}8  
amended valuation 经修订的估值 
13v#  
American Commodities Exchange 美国商品交易所 C%)Xz  
American Express Bank Limited 美国运通银行 6}aH>(3!A  
American Stock Exchange 美国证券交易所 d5z?QI  
amortization 摊销 X'W8 mqk  
amount due from banks 存放银行同业的款项 eO?.8OM-a  
amount due from banks abroad 存放海外银行同业的款项 = ^OXP+o  
amount due from holding companies 控股公司欠款 j9XRC9   
amount due from local banks 存放本港银行同业的款项 eYD|`)-f<^  
amount due to banks 银行同业的存款 @ a?^2X^  
amount due to banks abroad 海外银行同业的存款 ; M%n=+[O  
amount due to holding companies 控股公司存款 tF@hH}{;  
amount due to local banks 本港银行同业的存款 fZ)M Dq  
amount due to outport banks 外埠银行同业的存款 se:lKZZ]  
amount for note issue 发行纸币的款额 =|_{J"sv  
amount of bond 担保契据的款额 v2tKk^6`(i  
amount of consideration 代价款额
wf[B-2q)  
amount of contribution 供款数额 8H})Dq%d7  
amount of indebtedness 负债款额 FBCi,_ \4  
amount of principal of the loan 贷款本金额 ,b/qcu_|-  
amount of rates chargeable 应征差饷数额 Q\ AM] U  
amount of share capital 股本额 D3BNA]P\2@  
amount of sums assured 承保款额 =5QP'Qt{O  
amount of variation 变动幅度 6JYVC>i  
amount of vote 拨款数额 dLq)Z*r  
amount payable 应付款额 l0%qj(4`6&  
amount receivable 应收款额 N-g=_86C"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?h*Ngb
j>  
analysis 分析 LQs>[3rK  
ancillary risk 附属风险 &&\HE7*  
annual account 周年帐目；周年帐目报表；年度决算；年结 O=Cz*j  
annual accounting date 年结日期 'Lb-+X,  
annual allowance 每年免税额；年积金；年度津贴；年津 ?9)-?tZ^Q  
annual balance 年度余额 wh~g{(Xvq  
annual disposable income 每年可动用收入 .7"]/9oB  
annual estimates 周年预算 |z`kFil%  
annual fee 年费 Eoo[)V#x{  
annual general meeting 周年大会 v
|r=}`k=  
annual growth rate 年增率；每年增长率 viP.G/(\]  
annual long-term supplement 长期个案每年补助金 jZX2)#a!  
annual pensionable emolument 可供计算退休金的年薪 hCcAAF*I;5  
annual report 年报 }%;o#!<N(@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V&75n.L  
annual return 周年报表；周年申报表；每年报税表格 j
~)GZV  
Annual Return Rules 《周年报表规则》 .*bu:FuDE  
annual review of consumer prices 每年消费物价回顾 MI,b`pQ  
annual roll-forward basis 逐年延展方式 8LMO2Wyq  
annual salary 年薪 uIO<
6p)  
annual statement 年度报表；年度决算表 }{(dG7G+  
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 !&k}YF  
annuitant 年金受益人 GQP2-cSZ  
annuity 年金 XYM 5'  
annuity contract 年金合约 YgN:$+g5  
annuity on human life 人寿年金 x=%p~$C  
antecedent debt 先前的债项 e/p2| 4;  
ante-dated cheque 倒填日期支票 0F495'*A  
anticipated expenditure 预期开支 +mgmC_Q(0  
anticipated net profit 预期纯利 >5aZ
?#TS1  
anticipated revenue 预期收入 VW[!%<  
anti-inflation measure 反通货膨胀措施 2qF ?
%  
anti-inflationary stance 反通货膨胀立场 "Y> #=>8  
apparent deficit 表面赤字 _7#9nJ3|  
apparent financial solvency 表面偿债能力 yi*2^??` 1  
apparent partner 表面合伙人 nX|f?5 O  
application for personal assessment 个人入息课税申请书 U^n71m>]%T  
application of fund 资金应用 "GTlJqhk  
application to release as liquidator and to destruct the books of accounts and documents _8f? H#&  
申请免除清盘人职务及毁灭帐簿与文件 VT;Vm3\  
appointed actuary 委任精算师 *x;&fyR  
appointed auditor 委任核数师；委任审计师 +@ FM~q  
appointed trustee 委任的受托人 ]hPu  
appointer 委任人 *&d>Vk."]  
apportioned pro rata 按比例分摊 Nzo;j0 [  
apportionment 分配；分摊 ^J TrytIB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [K\Vc9  
apportionment formula 分摊方程式 ~'[0-_]=f  
apportionment of estate duty 遗产税的分摊 m4<5jC`-M  
appraisal 估价；评估 [f?fA[,[  
appreciable growth 可观增长 BXCB/:0  
appreciable impact 显着影响 r^m8kYezQ  
appreciable increase 可观增长 8{t^< j$n  
appreciation 增值；升值 zree}VqD;5  
appreciation against other currencies 相对其他货币升值 fnwhkL#8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O_M2Axm  
appreciation tax 增值税 vIL'&~C\y  
appropriation 拨款；拨用；拨付 *K<|E15 ,  
appropriation account 拨款帐目 ODbEL/  
Appropriation Bill 拨款法案
h "MiD  
appropriation-in-aid system 补助拨款办法 =Z3{6y}3p  
approved assets 核准资产 Fbpe`pS+V  
approved basket stock 认可一篮子证券 xejQ!MAB  
approved budget 核准预算 Y2j>@  
approved charitable donation 认可慈善捐款 R0l5"l*@+  
approved charitable institution 认可慈善机构 'K L"i  
approved currency 核准货币；认可货币 nI63Ns  
approved estimates 核准预算 (&W&1KT  
approved estimates of expenditure 核准开支预算 -8r';zR  
approved overseas insurer 核准海外保险人 &7i o/d\/  
approved overseas trust company 核准海外信托公司 ~^{j
fHTlv  
approved pooled investment fund 核准汇集投资基金 5-3.7CO$  
approved provident fund scheme 认可公积金计划 -/y]'_a  
approved provision 核准拨款 _5nS!CN  
approved redeemable share 核准可赎回股份 8%@![$q<g  
approved regional stock 认可地区性证券 ?nLlZpZ2v  
approved retirement scheme 认可退休金计划 C
w*:`  
approved subordinated loan 核准附属贷款 *WHQ1geI8  
arbitrage 套戥；套汇；套利 V+A9.KoI  
arbitrageur 套戥者；套汇者 G<2OL#Y-  
arbitrary amount 临时款项 S[2uez`  
arrangement 措施；安排；协定 ?>p(*  
arrears 欠款 9ff6Apill  
arrears of pay 欠付薪酬 e|t@"MxvC  
arrears of revenue 逾期未收税款；逾期未收的帐项 pn:) Rq0  
articles of association 组织章程；组织细则；组织章程细则 X{ZcJ8K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z8X=Md8=  
ascertainment of profit 确定利润 ;V=Y#|o  
"Asia Clear" “亚洲结算系统” bc?\lD$$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {Tps3{|wt  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >o]!-46  
Asian Development Fund [ADF] 亚洲发展基金 R 2{kS  
Asian dollar bond 亚洲美元债券 95wi~^^  
Asian dollar market 亚洲美元市场 ji|+E`Nii  
Asian dollar rate 亚洲美元利率 _6tir'z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 o4%H/|Oq.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /e2CB"c  
asked price 沽盘；喊价；索价；卖方报价 ]tjQy1M  
assessable income 应评税入息 B#|c$s{  
assessable loss 应评税亏损 F1Jd-3ei  
assessable profit 应评税利润 wNk 0F7Ck  
assessable value 应评税值 9_h V1:  
assessed profit 估定利润 _V.MmA  
assessed value 经评估价值 IzuYkl}  
assessment 评税；评定；估价；评税单 0:CIM  
assessment number 评税编号；估价编号 a7]wPXKq  
assessment of additional tax 补加税评税 nRE(RbRe  
assessment of performance 业绩评估；实绩评价 .qN|.:6a  
Assessor 评税主任 s9Tp(Yr,k  
asset price bubbles 资产价格泡沫 ""; Bq*Y#  
asset-backed securities 具资产保证的证券 nmH1Wg*aW  
assets accretion 资产增值 sRMz[n5k  
assets and liabilities 资产与负债 !T'`L{Sj  
assets betterment statement 资产递增表；资产改进表 F
yF./  
assets lending 实物放款；有抵押贷款 \W,,@-  
assets of the company passing on the death 死者去世时转移的公司资产 bPlqS+ai_  
assets pledged as security for liabilities 用作负债抵押的资产 !nBE[&  
assets portfolio 资产投资组合 i-<1M|f  
assets price 资产价格 oc^j<!Rh  
assets quality 资产质素 'P:u/Sq?m  
assets realization 资产变现 i7%v2_  
assets refinancing arrangement 资产再集资安排 |g$n-t  
assets securitization 资产证券化 yDE0qUO  
assets situated outside Hong Kong 在香港以外地方的资产 |#>:@{X<  
assets stripping 削减资产；拆卖资产 Xxz_h*  
assets value 资产值 pL& Zcpx  
assignee 承让人 xy^t_];X  
assignment 转让；转让书；转让契 LA837P  
assignment of interest 权益转让 mm l`,t8  
assignment of letters patent and trade mark 专利证书及商标转让 N<$dbqoT|  
assignment of property 物业转让；物业转让书 FQ3{~05T  
assignment right 转让权 RZ6[+Ygn  
assignor 转让人 Asy&X  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )'+ tb\g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 G2 E4  
associate member 附属会员 9W7 ljUg  
associated body corporate 相联法人团体 Wq+a5[3"  
associated company 相联公司；联属公司 wm'a)B?  
associated corporation 相联法团 m\0Xh*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ~YH'&L.O  
公认会计师公会〔英国〕 3w>S?"W#  
Association of Futures Exchange Brokers 香港期货经纪协会 kL7n`o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #Ns]l<  
association of underwriters 承保人组织
]UMt  
assumption of control 接管 f*:DH4g }B  
assurance 担保；保险；转易；转易书 |h7 d#V>  
assurance of interest 权益的转易 &2P+9j>  
at 19XX price 按一九ＸＸ年价格计算 ?f8)_t}^\  
at a discount 按赔价计算；按贴水价格计算；打折扣 }%T8?d]  
at a premium 按溢价计算；按升水价格计算 C-}@.wr(  
at call 通知付款；按通知 x}tg/`.=z  
at constant market price 按固定市价计算 PX} ~  
at constant price 按固定价格计算 nB &[R  
at cost 按成本计算 z>6hK:27  
at current market price 按当时市价计算；按现时市价计算 4GN  
at current price 按当时价格计算；按现时价格计算 #hQ#_7  
at factor cost 按要素成本计算；按生产要素成本计算 NKSK+ll2  
at money-of-the-day price 按付款当日价格计算 ;UAi>//#   
at or better 按指定或较佳价位〔买卖指令〕 Qvx[F:#Tk  
at par 按面值计算；平价 P4VMGP  
at sight 见票即付 )Z"  
at the close 按收市盘 38 -vt,|  
at the opening 按开市盘 ROWI.|  
attestation 见证；见证条款 
N|N#-  
at-the-money option 平价期权 sU=7)*$  
attorney 受权人；受托代表人 ZHN@&Gg6)  
attornment 新拥有人承认书 %3:[0o={d  
attributable profit 可归属利润 J-k/#A4o  
attributable share value 可归属股份价值 K!+IRA@  
Auckland Stock Exchange 奥克兰证券交易所 8E+]yB"  
auction 拍卖 P&=H<^yd  
auctioneer 拍卖商 C5F=J8pY  
audit 审计；核数 %aB RL6  
Audit Commission 审计署 jY+uOH  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] FB>^1B]]  
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〕 0DsW1  
audit review 帐目审查 'Zket=Sm;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 r3BQo[ 't  
audited account 审计帐目；经审计的帐目
y"L7.B  
audited annual account 经审计的周年帐目 )ZQ>h{}D  
audited balance sheet 经审计的资产负债表 gic!yhsS_  
auditor 核数师；核数主任；审计师 T!yI+<  
auditor's certificate 核数师证明书；审计师证明书 r-s9]0"7~  
auditor's report 核数师报告；审计师报告 [gybdI5wur  
Aussie bond 澳元债券 (Ev=kO  
austerity budget 紧缩预算 '| 6ZPv&N  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 TpH-_ft  
Australia All Ordinaries Index 澳洲所有普通股票指数 L|*0 A=6  
Australian Dollar [AUD] 澳元 Dga;GYx  
Australian Options Market 澳大利亚期权市场 (X3}&aLF  
Australian Securities Commission 澳洲证券事务监察委员会 11g_!X -g@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~ubcD6f  
Australian Stock Exchange 澳大利亚证券交易所 DmA~Vj!a^y  
Austrian Schilling [ATS] 奥地利先令 "T4buTXJ  
authentication 认证；鉴证 *De}3-e1b  
authority to purchase 委托购买证；委购书 \+T U{vr  
authorization 认可；核准；授权；授权书 w~%Rxdh?8W  
authorization by direction 指示授权 n([9U0!gu  
authorization by instruction 指令授权 )s~szmJoVD  
authorization by warrant 令状授权 /n3Qcht  
authorization of unit trust 单位信托的认可 u==`]\_@  
authorized agent 指定代理人 A0l-H/
l7  
authorized capital 法定资本 ]F#}8$  
authorized clerk 出市员 7KlS9x2  
authorized dealer 认可交易商 zAkF:^#Y  
authorized financial institution 认可财务机构 )7jJ3G*  
authorized fund 认可基金 !SPu9:  
authorized fund house 获授权的基金公司；认可基金公司 =A]*r9  
authorized institution 认可机构 ;ipT0*Y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #WlTE&  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 nSr_sD6"  
authorized insurer 获授权保险人；获认可承保人 gtwUY
$  
authorized investment 特准投资项目 >At* jg48  
authorized person 获授权人 @d1YN]ede  
authorized representative 获授权代表 3Jh!YzI8  
authorized share capital 法定股本 l8~s#:v6X  
automated quotation system 自动报价系统 %Ek!3t  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ef]<0Tm]:  
自动交易系统〔香港期货交易所有限公司〕 6.'j\  
automatic adjustment mechanism 自动调整机制 bP)(4+t~  
automatic adjustment system 自动调整系统 *Tum(wWZ  
Automatic Clearing House 自动票据交换所 Iy#=Nq=  
automatic exchange rates accumulation system 自动化汇率累集系统 5XzN%<_h9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 d2U+%%Tdw  
automatic teller machine [ATM] 自动柜员机 L&,&SDr  
autopay 自动转帐 V=de3k&p  
available assets 可用资产 0Lx,qZ'  
available fiscal reserve 现存财政储备 tu:W1?  
available profit 可用利润 <5]ufv  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gjL+8Rk  
average 平均；平均数；海损 0CpE,gg  
average basic salary 平均基本薪金 wec_=EqK0  
average consumer expenditure 平均消费开支；一般消费开支 v vzPt.ag  
average cost 平均成本 Xx+eGV";`  
average cost of land production 增辟土地平均成本 '',g}WvRwe  
average daily turnover 平均每日成交额 {XEX0|TZ  
average daily wage rate 平均每日工资率 Mc9JFzp  
average expenditure pattern 平均开支模式 `Fx+HIng,  
average growth rate 平均增长率 <]f{X<ef  
average net fixed assets 固定资产平均净值 &hcD/*_Z  
average of relatives 相对价格平均数 WYm<_1  
average price 平均价格 AaLbJYuKd  
average propensity to consume 平均消费倾向；一般消费倾向 {`ByZB  
average propensity to save 平均储蓄倾向；一般储蓄倾向 [:gp_Z&  
average rate 平均率 \k9]c3V  
average revenue 平均收入；平均收益 dlRTxb^Y>u  
average stock 平均库存；平均存货 .x'?&7#(  
average yearly rent 平均年租 h7kn >q;  
avoidance of double taxation 避免双重课税 Vj[hT~{f  
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  Pm"nwm  
KU^|T2s%  
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