一些有用的会计术语(也不知道发的地方对不对)A

A: q<}IO  
A share Ａ股；甲类股份 F|%PiC,,qO  
abatement of tax 减税；减扣免税额 )nd^@G^  
ABN AMRO Bank N.V. 荷兰银行 vJE=H9E  
above-the-line expenditure 线上项目支出；经常预算支出 Bg|d2,im  
above-the-line receipt 线上项目收入；经常预算收入 FSuC)Xg  
ABSA Asia Limited 南非联合亚洲有限公司 Fe8X@63  
absolute change 绝对数值变更 3M#x)cW  
absolute expenditure 实际开支 bTs2$81[  
absolute guideline figure 绝对准则数字 HT7,B(.}  
absolute interest 绝对权益 1wgL^Qz@  
absolute order of discharge 绝对破产解除令 v.ZUYa|  
absolute profit margin 绝对利润幅度 GRc)3 2,  
absolute value 实值；绝对值 L15)+^4n  
absolutely vested interest 绝对既得权益 s}zR@ !`  
absorbed cost 已吸收成本；已分摊成本 :3F[!y3b  
absorption 吸收；分摊；合并 EU(e5vO  
absorption rate 吸收率；摊配率；分摊率 Z~:)hwF  
ACB Finance Limited 亚洲商业财务有限公司 xI,3(A.  
acceptable form of reciprocity 合理的互惠条件 @!;A^<{ka  
acceptable rate 适当利率；适当汇率 PqspoH 0OI  
acceptance agreement 承兑协议 oc?|"  
acceptance for honour 参加承兑 %_ew{ff
|  
acceptor 承兑人；接受人；受票人 W@"Rdc-  
acceptor for honour 参加承兑人 QL0q/S1*  
accident insurance 意外保险 'a(y]QG  
Accident Insurance Association of Hong Kong 香港意外保险公会 ximVh}'a  
accident insurance scheme 意外保险计划 m2SJ\1 J=  
accident year basis 意外年度基准 {OG1' m6=/  
accommodation 通融；贷款 `.@udfog^0  
accommodation bill 通融票据；空头票据 uQG|r)  
accommodation party 汇票代发人 r'noB<|e  
account balance 帐户余额；帐户结余 2)BO@]n  
account book 帐簿 fb Bu^]^S  
account collected in advance 预收款项 =8_b&4.:&  
account current book 往来帐簿 +149 o2  
account of after-acquired property 事后取得的财产报告 8Hq4
ppC  
account of defaulter 拖欠帐目 IlJ"t`Z9)  
account payable 应付帐款 :1d;jx>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y,?=,x}o#  
account receivable 应收帐款 >4g!ic~O  
account receivable report 应收帐款报表 \7\sx:!$  
account statement 结单；帐单；会计财务报表 m9h<)D'>  
account title 帐户名称；会计科目 =2q#- ,t  
accountant's report 会计师报告 S6bW r0XR  
Accountant's Report Rules 会计师报告规则 dr)*.<_+a(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %=z>kU1|  
Accounting Arrangements 《会计安排》 auI`'O`/  
accounting basis 会计基础 s<*+=aIfu  
accounting by Official Receiver 破产管理署署长呈交的帐目 0 Rb3|te  
Accounting Circular 《会计通告》 WOPIF~1v  
accounting class 会计类别 , S^y>  
accounting date 记帐日期；会计结算日期 -|x7<$Hw  
accounting for money 款项核算 8B ,S_0!  
Accounting Officer 会计主任 drpx"d[c  
accounting period 会计报告期；会计期 =LGM[Z3$s  
accounting policy 会计政策；会计方针 "9s}1C;Me  
accounting practice 会计惯例 ,wf_o%'eW  
accounting principle 会计准则 ESviWCh0Fl  
accounting record 会计记录 JbEEI(Q
>g  
accounting report 会计报告 c,#=In2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 
`*[Kmb\  
Accounting Society of China 中国会计学会 oW OR7)?r  
accounting statement 会计报表 !I|_vJ@<  
accounting system 会计制度；会计系统 ;FI'nL  
accounting transaction 会计事项；帐务交易 5VE=Oo#&  
accounting treatment 会计处理 .BjWZj  
accounting year 会计年度 FM%WMyb[  
accretion 增值；添加 UhR^Y{W5  
accrual 应计项目；应累算数目 "IS; o o$g  
accrual basis 应计制；权责发生制 ,3rsjoKhd  
accrual basis accounting 应计制会计；权责发生制会计 &$ }6:  
accrue 应累算；应计 MoxWnJy}  
accrued benefit 应累算利益 d
kC_Sh{  
accrued charges 应计费用 |>P:R4
P  
accrued cumulative preference share dividend 应累算的累积优先股股息 [`|t(E'  
accrued expenses 应累算费用 /#5rt&q  
accrued interest payable 应付利息；应计未付利息 HM(X8iNt  
accrued interest receivable 应收利息；应计未收利息 ju:}%
'  
accrued right 累算权益 /1TK+E$  
accruing profit 应累算的利润 Dj= {%  
accumulated fiscal reserve 累积财政储备 :xg J2  
accumulated profit 累积利润；滚存溢利 |`yU \  
accumulated reserve 累积储备 5%wA"_  
accumulation of surplus income 累积收益盈余 b+Sj\3fX  
acquired assets 既得资产 6r^ZMW  
acquisition 收购；购置；取得 eG+$~\%Fub  
acquisition cost 购置成本 %cs"PS  
acquisition expenses 购置费用 Q?hf2iw  
acquisition of 100% interest 收购全部股权 %#fjtbeB  
acquisition of control 取得控制权 ka=A:biz  
acquisition of fixed assets 购置固定资产 1/bTwzR.g  
acquisition of shell “买壳” ZYY`f/qi  
acquisition price 收购价 qAp<OJ  
act of God 天灾 };rEN`L  
acting partner 执事合伙人 gWro])3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8\nka5  
active partner 积极参与的合伙人 :bo2H[U+  
active trading 交投活跃 3hkEjR  
actual circulation 实际流通 D=LsoASVI  
actual cost 实际成本 Ww~C[8q  
actual expenditure 实际开支；实际支出 nYC.zc*ox  
actual income 实际入息；实际收入；实际收益 bfUKh%!M  
actual market 现货市场 n=f?Q=h\3  
actual price 现货价；实际价格 "4KyJ;RA*  
actual profit 实际利润 Na]ITCVR  
actual quotation 实盘；实际价位；实际报价 V6>{k_0{V  
actual year basis 按实际年度计算 `?^<r%*F.  
actuals 实货 zgS)j9q}  
actuarial investigation 精算调查 T&1-gswr:  
actuarial principle 精算原则 8/B8yY-O  
actuarial report 精算师报告 x`2dN/wDhf  
Actuarial Society of Hong Kong 香港精算学会 5T"h7^}e  
actuarial valuation 精算师估值 -5os0G80  
actuary 精算师 Tq^B>{S"  
ad referendum agreement 暂定协议；有待覆核的协定 (^T}6t3+4  
ad valorem duty 从价税；按值征税 d:Z|It  
ad valorem duty system 从价税制 6wOj,}2Mn  
ad valorem fee 从价费 1C=42ZZ&2  
ad valorem tariff 从价关税 j0F& WKk  
additional allowance 额外免税额 I(>_as\1  
additional amount for unexpired risk 未过期风险的额外款额 ]c\`EHN  
additional assessable profit 补加应评税利润 Hl}m*9<9us  
additional assessment 补加评税 g\+!+!"~  
additional commitment 额外承担 7h.[eMLPB  
additional commitment vote 额外承担拨款 iyR5mA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 U_9|ED:  
additional dependent parent allowance 供养父母额外免税额 <%4pvn8d?&  
additional provision 额外拨款 sj+
)  
additional stamp duty 附加印花税 H>\lE2  
additional tax 补加税罚款；补加税款 SA"4|#3>7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,LOx!  
adjudged bankrupt 被裁定破产 )+)qFGVz  
adjudicated bankrupt 裁定破产人 ~urk Uz  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #p{8  
adjudication of bankruptcy 裁定破产；宣告破产 1@-l@ P  
adjudication of insolvency 裁定无力偿还债务 "SKv'*\b  
adjusted actual 经调整的实数；调整后的实数 !!6@r|.  
adjusted current assets 经调整的流动资产；调整后的流动资产 `^g-2~  
adjusted figure 经调整的数字；调整后的数额 9e;{o,r@  
adjusted liabilities 经调整的负债；调整后的负债 O|v8.3[cT  
adjusted loss 经调整的亏损；调整后的亏损 t}K8{ V  
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 JBV 06T_4o  
adjusted profit 经调整的利润；调整后的利润 G]-\$>5R  
adjusted surplus 经调整的盈余额；调整后的盈余额 .F/l$4CQ  
adjusted value 经调整的价值；调整后的价值 wlwgYAD  
adjustment 调整；修订；理算〔保险〕 l5CFm8%  
adjustment centre 调剂中心 _Rm1-,3  
adjustment lag 调整过程的时间差距；调整时差 [BKX$A:Y  
adjustment mechanism 调整机制  j#YPo  
adjustment of loss 亏损调整 (2p<I)t  
adjustment process 调整过程；调整程序 3YJa3fflK  
adjustment range 调整幅度 q#t&\M
.U  
administered exchange rate 受管制汇率 S3.76&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 geSH3I   
administration expenses 行政费用 }(Dt,F`  
administration fee 手续费；行政费 *_!}g ]  
administration in bankruptcy 破产管理 ,p[9EW*8  
administration order 遗产管理令 {K42PmQ
L  
administrator 管理人；遗产管理人 _Xzl=j9[  
administrator of the estate 遗产管理人 *MZa|Xy  
admission of debt 债项承认书 oTLpq:9J  
admission of proof 接纳债权证明 y-#01Z  
advance 放贷款项；垫付款项；预支款项；预付款项 y6N }R  
advance account 暂支帐目；预付款帐户 YuKg|<WO  
advance compensation 预付补偿金 =p7eP  
advance from shareholder 股东垫款 ,K~r':ht  
advance pending reimbursement 预支以待日后付还 l"1at eM3  
advanced economy 先进经济体系 QK@[b3-h1  
advancement 预付；预付财产 T6fm`uL&L  
advances warrant 垫款令 @w5x;uB|%G  
advancing 贷出 ]U)Yg
 
adverse balance 逆差 9a3mN(<  
adverse exchange 逆汇 }+ZZO0  
advertisement addressed to shareholders 在报章刊登的致股东通告 )lDmYt7me  
advice for collection 托收通知书 F*j0o +B
5  
advice of drawing 提款通知书；汇票通知书 s>1Wjz2M  
advice of payment 付款通知 IH$ZPux  
Advisory Committee [Securities and Futures Commission] qB8R4wCf  
谘询委员会〔证券及期货事务监察委员会〕 WHKe\8zWq  
Advisory Committee on Diversification 经济多元化谘询委员会 ?)?}^  
affidavit 誓章；遗产申报誓章 #Zt(g(T  
affidavit of no receipt 述明无收款的誓章 xmBGZ4f%  
affiliate 联号；联营公司；附属公司 B4 +A  
affiliated company 附属公司；联号；联营公司 XCUU(H  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^QTtCt^:  
affordability 负担能力 4g^Xe-  
African Development Bank [AfDB] 非洲开发银行 ]@9ZUtU,;N  
after-acquired property 事后取得的财产 0mi$_Ld+  
after-hours dealing 市后交易 uo[W|Q  
after-tax profit 税后盈利；税后利润；税后溢利 IAzi:ct  
agency agreement 代理协议 ;kb);iT  
agency expenses 代理机构的开支 UTR`jXC
g  
agency fee 代理费 SVJt= M  
Agency Law 《代理法》 1&#qq*{  
agent 代理人；承销人 d}--}&r  
agent of company 公司代理人 a5nA'=|}i  
agent's fee 代理人费；经纪费 FoB^iA6e  
aggregate 总计；总数；总体数字 [ F7ru4"{  
aggregate amount 总款额；总额 Dwuao`~Xm  
aggregate assets and liabilities 总体资产与负债 Bbzmq  
aggregate at constant price 按固定价格计算的总体数字 &^1{x`Qo=  
aggregate demand 总需求 l#cG#-  
aggregate gross position 总持仓量 {?hpW+1,#  
aggregate limit 总限额 1X
PYI  
aggregate of salaries tax 合计薪俸税 }\3
jcnn  
aggregate performance 总体表现；总体业绩 cPbAR'  
aggregate supply 总体供应 9U]j@*QN  
aggregate surplus 总盈余 c@Q&
i  
aggregate total 整体总额 O#72h]  
aggregate value 总值；合计价值 A8U\/GP  
aggregated basis 合计基准 E2u9>m4_J  
aggregated net chargeable income 合计应课税入息实额 1yV+~)by3  
aggregation 合并计算；合计；总和 EUjA-L(  
aggregation of incomes of husband and wife 夫妇入息合并计算 jSd[  
aggregation of property 财产的总和 ()o[(Hx+ph  
agio 差价；贴水 z6x`O-\  
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》 gOLN7K-)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment &"'Z)iWm  
《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》 uN+]q qCf  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "^NsbA+  
《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》 Q]hl+C$d"/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 
g`r4f%O  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 w:c9Z=KX  
agreement for a settlement 授产协议 i.Z iLDs\7  
agreement for assignment 转让协议 20?@t.aMp  
agreement for sale 售卖协议；买卖协议 pi;'!d[l%  
agreement for sale and purchase 买卖协议 8"yZS)09  
agreement for the payment of interest 支付利息协议 Wf:LYL  
agreement for the repayment of money 还款协议 pX?/=T@ Bw  
agreement of reinsurance 再保险协议 ,jq:%Y[KZ  
Agricultural Bank of China 中国农业银行 :b`ywSp`  
air passenger departure tax 飞机乘客离境税 5N(OW:M  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $L"h|>b\o  
airport tax 机场税 (C.<H6]=  
alcohol duty 酒精税 ><i: P*ht  
alienation 让与；让渡；转让 E_-QGE/1  
alimony 生活费；赡养费 FW)VyVFmk  
All Ordinaries Index [AOI] 所有普通股指数 OAo;vC:^  
all risks 全险；综合险 9
>9,  
All Sales Record for Stock Market 《股票市场成交报告》 yV
?qX\~*  
Allied Capital Resources Limited 新联财务有限公司 K7c[bhi_w  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 j06qr\Es  
allocation letter 拨款信件 7(l>Ck3B#  
allocation of fund 分配款项；预留款项 XJe}^k  
allocation of profit 利润分配；溢利分配 2KtK.2;7  
allocation warrant 拨款令 a4\j.(w)$D  
allotment 分配；配股 E{BX $R_8  
allotment notice 股份配售通知；配股通知 YDYN#Ob(;  
allotment of shares 股份分配 ,#U[
)}i
m  
allowable 可获宽免；免税的 W^YaC (I  
allowable business loss 可扣除的营业亏损 (z 9M  
allowable expenses 可扣税的支出 )f,9 h  
allowance 免税额；津贴；备抵；准备金 X.+|o@G  
allowance for debts 债项的免税额 " 6ScVa5)  
allowance for depreciation by wear and tear 耗损折旧免税额 .,F`*JVFq  
allowance for funeral expenses 殡殓费的免税额 K$I`&M(
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 XNJ3.w:R  
allowance for repairs and outgoings 修葺及支出方面的免税额 Zygu/M6  
allowance to debtor 给债务人的津贴 6u>]-K5  
alteration of capital 资本更改 K.Tob,5`  
alternate trustee 候补受托人 $:RR1.Tv  
amalgamation 合并 :}z`4S@b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JFFluL=-  
ambit of charges 征税范围；收费范围 otbr8&?-  
amended valuation 经修订的估值 nzU;Bi^m  
American Commodities Exchange 美国商品交易所 j]C}S*`"  
American Express Bank Limited 美国运通银行 'P)c'uqd#  
American Stock Exchange 美国证券交易所 X& mD/1  
amortization 摊销 \03ZE^H  
amount due from banks 存放银行同业的款项 HZqk)sN  
amount due from banks abroad 存放海外银行同业的款项 gY!?JZC-0  
amount due from holding companies 控股公司欠款 Cy dV$!&mP  
amount due from local banks 存放本港银行同业的款项 Xo$SQ0K  
amount due to banks 银行同业的存款 -2'1KAk-W  
amount due to banks abroad 海外银行同业的存款 q_cP<2`@V  
amount due to holding companies 控股公司存款 1my1m  
amount due to local banks 本港银行同业的存款 8SA" bH:  
amount due to outport banks 外埠银行同业的存款 ?Wc+ J4  
amount for note issue 发行纸币的款额 [kf6bf@  
amount of bond 担保契据的款额 9yz@hdG  
amount of consideration 代价款额 ?j&ZzK'#^  
amount of contribution 供款数额  |A\o  
amount of indebtedness 负债款额 Eq|5PE^7  
amount of principal of the loan 贷款本金额 }N&?8s=  
amount of rates chargeable 应征差饷数额 ?|~KF:,#}  
amount of share capital 股本额 _y&XFdp  
amount of sums assured 承保款额 \q\"=  
amount of variation 变动幅度 f,x;t-o+R  
amount of vote 拨款数额 z*B?Hw),  
amount payable 应付款额 l <p(zLR  
amount receivable 应收款额 C1>zwU_zo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 05:?5M4};  
analysis 分析 @C%6Wo4l3  
ancillary risk 附属风险 ST2:&xH(  
annual account 周年帐目；周年帐目报表；年度决算；年结 OG9 '[o`8  
annual accounting date 年结日期 ;;6$d{  
annual allowance 每年免税额；年积金；年度津贴；年津 Lt ^*L%x  
annual balance 年度余额 8@Bm2?$}g  
annual disposable income 每年可动用收入 &(lQgi+^!  
annual estimates 周年预算 F^Bk @  
annual fee 年费 <HtGp6q  
annual general meeting 周年大会 =R
<92v  
annual growth rate 年增率；每年增长率 }2Tq[rl~s  
annual long-term supplement 长期个案每年补助金 Fv*Et-8tN5  
annual pensionable emolument 可供计算退休金的年薪 e_"m\e#N  
annual report 年报 D5!#c-Y-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1_};!5$.  
annual return 周年报表；周年申报表；每年报税表格 70'gVCb  
Annual Return Rules 《周年报表规则》 _xmQGX!|  
annual review of consumer prices 每年消费物价回顾 `NTtw;%Y  
annual roll-forward basis 逐年延展方式 +#\7 #Y  
annual salary 年薪 ex BLj *]  
annual statement 年度报表；年度决算表 'iTY?  
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 N\];{pe>  
annuitant 年金受益人 qV;I<AM  
annuity 年金 Npi)R)  
annuity contract 年金合约 C1+f\A|9FP  
annuity on human life 人寿年金 cUr!U\X[  
antecedent debt 先前的债项 ~KRS0^  
ante-dated cheque 倒填日期支票 TW|- 0  
anticipated expenditure 预期开支 S}a]Bt  
anticipated net profit 预期纯利 plp-[eKcD  
anticipated revenue 预期收入 J.'%=q(Sb  
anti-inflation measure 反通货膨胀措施 ANNVE},  
anti-inflationary stance 反通货膨胀立场
9ln=f=  
apparent deficit 表面赤字 )ki Gk}2  
apparent financial solvency 表面偿债能力 ^`B;SSV  
apparent partner 表面合伙人 ?O3d Sxi  
application for personal assessment 个人入息课税申请书 <nb%$2r1  
application of fund 资金应用 K8Q3~bMf  
application to release as liquidator and to destruct the books of accounts and documents P@f#DX )  
申请免除清盘人职务及毁灭帐簿与文件 k'k}/Hxub  
appointed actuary 委任精算师 C fM[<w   
appointed auditor 委任核数师；委任审计师 -Lu&bVt<>  
appointed trustee 委任的受托人 5\= y9Z- x  
appointer 委任人 +*Z'oCBJ,  
apportioned pro rata 按比例分摊 !/!ga)Y  
apportionment 分配；分摊 _6V1oe2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 iEZ+Znon  
apportionment formula 分摊方程式 m[KmXPFht1  
apportionment of estate duty 遗产税的分摊 JXMH7  
appraisal 估价；评估 vS)>g4  
appreciable growth 可观增长 1;H"4u_IG&  
appreciable impact 显着影响 *c [^/  
appreciable increase 可观增长 T=)qD2?  
appreciation 增值；升值 !\[JWN@v  
appreciation against other currencies 相对其他货币升值 ".%d{z}vz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d#]hqy  
appreciation tax 增值税 .izq}q*P   
appropriation 拨款；拨用；拨付 #\`kg#&  
appropriation account 拨款帐目 ZX64kk+
 
Appropriation Bill 拨款法案 fIl!{pv[  
appropriation-in-aid system 补助拨款办法 jw9v&/-  
approved assets 核准资产 _Z!@#y@j  
approved basket stock 认可一篮子证券 GGhk~H4OP  
approved budget 核准预算 i#hFpZ6u  
approved charitable donation 认可慈善捐款 SJ<v<
B  
approved charitable institution 认可慈善机构 TYb$+uY  
approved currency 核准货币；认可货币 !yxqOT-  
approved estimates 核准预算 7KX27.~F  
approved estimates of expenditure 核准开支预算 dzBP<Xyh  
approved overseas insurer 核准海外保险人 &b`W<PAc?4  
approved overseas trust company 核准海外信托公司 D4,>g )B  
approved pooled investment fund 核准汇集投资基金 #CaPj:>
[  
approved provident fund scheme 认可公积金计划 :)D
7_[i  
approved provision 核准拨款 DJ@n$G`^^  
approved redeemable share 核准可赎回股份 q[C?1Kc.z  
approved regional stock 认可地区性证券 9O:l0 l  
approved retirement scheme 认可退休金计划 #XA`n@2Uoo  
approved subordinated loan 核准附属贷款 g27'il  
arbitrage 套戥；套汇；套利 9aY8`B  
arbitrageur 套戥者；套汇者 {x.0Yh7  
arbitrary amount 临时款项 nvT@'y+  
arrangement 措施；安排；协定 )t"-#$,@  
arrears 欠款 1kKfFpN  
arrears of pay 欠付薪酬 g+4y^x(X@1  
arrears of revenue 逾期未收税款；逾期未收的帐项 P3
: t 4^  
articles of association 组织章程；组织细则；组织章程细则 Hj|&P/jY]*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4&;iORw&E4  
ascertainment of profit 确定利润 BhzDV
 
"Asia Clear" “亚洲结算系统” <y] 67:"<v  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 QcW8A ,\q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3_Xu3hNH!  
Asian Development Fund [ADF] 亚洲发展基金 >>,G3/Zd*  
Asian dollar bond 亚洲美元债券 d_M+W@{  
Asian dollar market 亚洲美元市场 w\YS5!P,V  
Asian dollar rate 亚洲美元利率 ,d,2Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Xs2 jR14`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 w|-
3X  
asked price 沽盘；喊价；索价；卖方报价 ]5c(:T F  
assessable income 应评税入息 "mf$E|  
assessable loss 应评税亏损 jt on\9  
assessable profit 应评税利润 ;//9,x9;t  
assessable value 应评税值 U:C:ugm  
assessed profit 估定利润 NeG`D'  
assessed value 经评估价值 5EcVW|(  
assessment 评税；评定；估价；评税单 UGI<
V!  
assessment number 评税编号；估价编号 wCB*v<*  
assessment of additional tax 补加税评税 v={{$=/t  
assessment of performance 业绩评估；实绩评价 KDq="=q  
Assessor 评税主任 Vv}R S@4U  
asset price bubbles 资产价格泡沫 _E`+0;O
 
asset-backed securities 具资产保证的证券 , :#bo]3  
assets accretion 资产增值 32<D9_  
assets and liabilities 资产与负债 Qk:Lo*!  
assets betterment statement 资产递增表；资产改进表 mGj)Zrx>  
assets lending 实物放款；有抵押贷款 5M~{MdF|.  
assets of the company passing on the death 死者去世时转移的公司资产 oNyYx6q:Q  
assets pledged as security for liabilities 用作负债抵押的资产 hOUH1m.  
assets portfolio 资产投资组合 'UIFP#GtFO  
assets price 资产价格 *G> x07S)~  
assets quality 资产质素 #@$80eFq  
assets realization 资产变现
*uhQP47B  
assets refinancing arrangement 资产再集资安排 () _RLA  
assets securitization 资产证券化 **Ioy+  
assets situated outside Hong Kong 在香港以外地方的资产 hr fF1
>A  
assets stripping 削减资产；拆卖资产 GXVx/)H  
assets value 资产值 vTO9XHc E  
assignee 承让人 );7 d_#  
assignment 转让；转让书；转让契 ,G

t!nm_  
assignment of interest 权益转让 UxTLr-db^  
assignment of letters patent and trade mark 专利证书及商标转让 k.ou$mIY  
assignment of property 物业转让；物业转让书 X3l>GeUi  
assignment right 转让权 II=`=H{  
assignor 转让人 7H  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 y9 {7+]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %Hbq3U30  
associate member 附属会员 |l; Ot=C=  
associated body corporate 相联法人团体 WzN c=@[W  
associated company 相联公司；联属公司 #T_!-;(Z  
associated corporation 相联法团 '" "v7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] A-C
U%G9  
公认会计师公会〔英国〕 S} m=|3%y  
Association of Futures Exchange Brokers 香港期货经纪协会 $72eHdy/yl  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 vPNbV  
association of underwriters 承保人组织 My8d%GfM  
assumption of control 接管 l#KcmOz  
assurance 担保；保险；转易；转易书 )=[\YfK  
assurance of interest 权益的转易 T(D6'm:X  
at 19XX price 按一九ＸＸ年价格计算 @(sz"  
at a discount 按赔价计算；按贴水价格计算；打折扣 <eG|`  
at a premium 按溢价计算；按升水价格计算 1_]X  
at call 通知付款；按通知 \%a0Lp{ I  
at constant market price 按固定市价计算 89FAh6uE  
at constant price 按固定价格计算 Xxg|01  
at cost 按成本计算 V/ G1C^'/  
at current market price 按当时市价计算；按现时市价计算 73cb1kfPd  
at current price 按当时价格计算；按现时价格计算 [`\VgKeu  
at factor cost 按要素成本计算；按生产要素成本计算 AOR?2u  
at money-of-the-day price 按付款当日价格计算 i<^
X z  
at or better 按指定或较佳价位〔买卖指令〕 Y\]ZIvTSb  
at par 按面值计算；平价 )}@D\(/@  
at sight 见票即付 ~v;I>ij  
at the close 按收市盘 nHdQe  
at the opening 按开市盘 X
Hk
"nbj  
attestation 见证；见证条款 xpR`fq  
at-the-money option 平价期权
M*zpl}  
attorney 受权人；受托代表人 V!He2<  
attornment 新拥有人承认书 2LtDS?)@  
attributable profit 可归属利润 OX7=g$S 1  
attributable share value 可归属股份价值 ^5sA*%T4  
Auckland Stock Exchange 奥克兰证券交易所 PXMd=,}  
auction 拍卖 w.?4}'DK  
auctioneer 拍卖商 vhfjZ  
audit 审计；核数 ]].~/kC^3k  
Audit Commission 审计署 t`Z'TqP R  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %GhI0F #  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 1Toiqb/  
audit review 帐目审查 P8z%*/ 3NF  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,eyh%k*hz  
audited account 审计帐目；经审计的帐目 8_('[89m  
audited annual account 经审计的周年帐目 u9hd%}9Qd?  
audited balance sheet 经审计的资产负债表 Ou_H&R  
auditor 核数师；核数主任；审计师
_re# b?  
auditor's certificate 核数师证明书；审计师证明书 4Hj)Av<O(  
auditor's report 核数师报告；审计师报告 c;VqEpsbl  
Aussie bond 澳元债券 'Lrn<  
austerity budget 紧缩预算 6m:$mhA5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 GmHDG-  
Australia All Ordinaries Index 澳洲所有普通股票指数 [Yt{h9  
Australian Dollar [AUD] 澳元 hC\ l \y  
Australian Options Market 澳大利亚期权市场 xuK"pS  
Australian Securities Commission 澳洲证券事务监察委员会 \?xM%(:<Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V"YeF:I  
Australian Stock Exchange 澳大利亚证券交易所 A(FnU:  
Austrian Schilling [ATS] 奥地利先令 FCEy1^u  
authentication 认证；鉴证 %~!4DXrMk  
authority to purchase 委托购买证；委购书 ^K?-+  
authorization 认可；核准；授权；授权书 d?fS#Ryb  
authorization by direction 指示授权 iW` tr  
authorization by instruction 指令授权 Lnh=y2  
authorization by warrant 令状授权 >
C|pY6  
authorization of unit trust 单位信托的认可 ojd0um6I{  
authorized agent 指定代理人 ~1uQyt  
authorized capital 法定资本 >yC=@Uq+  
authorized clerk 出市员 X4V>qHV72  
authorized dealer 认可交易商 _Si=Jp][  
authorized financial institution 认可财务机构 ?})A-$f ~  
authorized fund 认可基金 i>Q!5  
authorized fund house 获授权的基金公司；认可基金公司 dCd~]CI  
authorized institution 认可机构 <\&9Odqc  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 TR DQ+Z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 aK_5@8+ZD  
authorized insurer 获授权保险人；获认可承保人 F)^0R%{C  
authorized investment 特准投资项目 :21d  
authorized person 获授权人 RA0;f'"`  
authorized representative 获授权代表 ) D@j6r  
authorized share capital 法定股本 AP&//b,^M  
automated quotation system 自动报价系统 7f>=-sv  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ok:uTeJI  
自动交易系统〔香港期货交易所有限公司〕 "-Q+!byh  
automatic adjustment mechanism 自动调整机制 F/oqYk9`  
automatic adjustment system 自动调整系统
^&>B,;Wu  
Automatic Clearing House 自动票据交换所 7ch9Pf  
automatic exchange rates accumulation system 自动化汇率累集系统 mLhM_=  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 47q> q  
automatic teller machine [ATM] 自动柜员机 Q~N,QMr)k&  
autopay 自动转帐 981-[ga`Y  
available assets 可用资产 -<#) ]um  
available fiscal reserve 现存财政储备 NM3;l}Y8  
available profit 可用利润 nTy]sPn  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 42dv3bE"  
average 平均；平均数；海损 _**Nlp*%  
average basic salary 平均基本薪金 8 l
ggGt  
average consumer expenditure 平均消费开支；一般消费开支 ,2M}qs"P7G  
average cost 平均成本 [Hh-F#|R  
average cost of land production 增辟土地平均成本 b>-DX  
average daily turnover 平均每日成交额 n~^SwOt~;5  
average daily wage rate 平均每日工资率 pfN(Ae Pt  
average expenditure pattern 平均开支模式 QG5WsuT  
average growth rate 平均增长率 <*(Z}p  
average net fixed assets 固定资产平均净值 Kip&YB%rk  
average of relatives 相对价格平均数 o[ 5dR<  
average price 平均价格 MmT/J1zM  
average propensity to consume 平均消费倾向；一般消费倾向 I*u3
e  
average propensity to save 平均储蓄倾向；一般储蓄倾向 RAW;ze*"  
average rate 平均率 g|~px$<iY  
average revenue 平均收入；平均收益 h(
|T.  
average stock 平均库存；平均存货 K\K& K~Z  
average yearly rent 平均年租 Hyb(.hlZh  
avoidance of double taxation 避免双重课税 2K}49*  
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 t13V>9to  
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