一些有用的会计术语(也不知道发的地方对不对)A

A: nTPq|=C  
A share Ａ股；甲类股份 USyOHHPW@  
abatement of tax 减税；减扣免税额 UJQGwTA W  
ABN AMRO Bank N.V. 荷兰银行 ;XGO@*V5T  
above-the-line expenditure 线上项目支出；经常预算支出 lyyRyFfQ  
above-the-line receipt 线上项目收入；经常预算收入 sxU 0Fg   
ABSA Asia Limited 南非联合亚洲有限公司 `9p;LZC1K  
absolute change 绝对数值变更 a.s5>:Ct  
absolute expenditure 实际开支 g,5Tr_  
absolute guideline figure 绝对准则数字 ;Z{jol  
absolute interest 绝对权益 sb*)K,U  
absolute order of discharge 绝对破产解除令 =E-V-?N\  
absolute profit margin 绝对利润幅度 ]9NA3U7F  
absolute value 实值；绝对值 `KmM*_a  
absolutely vested interest 绝对既得权益 Z {*<Gx  
absorbed cost 已吸收成本；已分摊成本 xE
qr3(  
absorption 吸收；分摊；合并 R"qxT.P(  
absorption rate 吸收率；摊配率；分摊率 `"qSr%|  
ACB Finance Limited 亚洲商业财务有限公司 XlU`jv+  
acceptable form of reciprocity 合理的互惠条件 IkJ-*vI6  
acceptable rate 适当利率；适当汇率 2umgF  
acceptance agreement 承兑协议 96S#Q*6+R  
acceptance for honour 参加承兑 S/7?6y~  
acceptor 承兑人；接受人；受票人 QNgfvy  
acceptor for honour 参加承兑人 4Yya+[RY  
accident insurance 意外保险 8~8VoU&  
Accident Insurance Association of Hong Kong 香港意外保险公会 #\$AB_[ot>  
accident insurance scheme 意外保险计划 y^hCO:`l3  
accident year basis 意外年度基准 p`06%"#  
accommodation 通融；贷款 Lk1e{!a  
accommodation bill 通融票据；空头票据 v_e3ZA:%  
accommodation party 汇票代发人 c^EU&q{4  
account balance 帐户余额；帐户结余 F>s5<pKAX  
account book 帐簿 Fhk`qh'i  
account collected in advance 预收款项 qO}Q4a+  
account current book 往来帐簿 9._owKj  
account of after-acquired property 事后取得的财产报告 J'Y;j^  
account of defaulter 拖欠帐目 !juh}q&}|  
account payable 应付帐款 =2.q=a|'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [,/~*L;7  
account receivable 应收帐款 ^s?=$&8f![  
account receivable report 应收帐款报表 )TzQ8YpO}  
account statement 结单；帐单；会计财务报表 6ly`lu9  
account title 帐户名称；会计科目 R&]#@PW^  
accountant's report 会计师报告 *32hIiCm  
Accountant's Report Rules 会计师报告规则 =/MA`>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 jdAjCy;s!  
Accounting Arrangements 《会计安排》 BXB ZX@jVk  
accounting basis 会计基础 7Nt6}${=z  
accounting by Official Receiver 破产管理署署长呈交的帐目 YGf<!  
Accounting Circular 《会计通告》 zM2_z  
accounting class 会计类别 8a3h)R  
accounting date 记帐日期；会计结算日期 6h:2,h pE  
accounting for money 款项核算 Av_Jc
H  
Accounting Officer 会计主任 g!DJW  
accounting period 会计报告期；会计期 YzVhNJ
Wpw  
accounting policy 会计政策；会计方针 ![j?/376  
accounting practice 会计惯例 IcP\#zhEv  
accounting principle 会计准则 &*8_w-  
accounting record 会计记录 6#(==}Sm+  
accounting report 会计报告 V(3=j)#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 'CA{>\F$F+  
Accounting Society of China 中国会计学会 ~"nF$DB  
accounting statement 会计报表 6-J%Z%yT #  
accounting system 会计制度；会计系统 6g&Ev'  
accounting transaction 会计事项；帐务交易 u@pimRVo  
accounting treatment 会计处理 )4e?-?bK!  
accounting year 会计年度 AS'%Md&I  
accretion 增值；添加 Ws*UhJY<GS  
accrual 应计项目；应累算数目
=a^}]k}  
accrual basis 应计制；权责发生制 :.aMhyh#*  
accrual basis accounting 应计制会计；权责发生制会计 \2!1fN  
accrue 应累算；应计 ;Bwg'ThT  
accrued benefit 应累算利益 6tF_u D  
accrued charges 应计费用 m< Y I}  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z]qbLxJV  
accrued expenses 应累算费用 5)iOG#8qJ  
accrued interest payable 应付利息；应计未付利息 $*hqF1Q  
accrued interest receivable 应收利息；应计未收利息 z1S p'h$  
accrued right 累算权益 pq$-s7#  
accruing profit 应累算的利润 hU6oWm  
accumulated fiscal reserve 累积财政储备 iR]K!j2  
accumulated profit 累积利润；滚存溢利 dpSNh1  
accumulated reserve 累积储备 =bJ7!&  
accumulation of surplus income 累积收益盈余 zy(NJ  
acquired assets 既得资产 x7ZaI{ 
 
acquisition 收购；购置；取得 B"?ivxM:U  
acquisition cost 购置成本 #.j}:  
acquisition expenses 购置费用 T:I34E[  
acquisition of 100% interest 收购全部股权 7]H
<ou  
acquisition of control 取得控制权 cB=ExD.Q  
acquisition of fixed assets 购置固定资产 b|oT!s  
acquisition of shell “买壳” #gsJ tT9  
acquisition price 收购价 <NXJ&xs-+  
act of God 天灾 {ep(_1  
acting partner 执事合伙人 I>JBGR`j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <\EJ:  
active partner 积极参与的合伙人 ! G3Gr  
active trading 交投活跃 AW8*bq1  
actual circulation 实际流通 B;e (5y-  
actual cost 实际成本 6|n3e,&A2  
actual expenditure 实际开支；实际支出 LR#BP}\b'  
actual income 实际入息；实际收入；实际收益 %%FzBbWAO  
actual market 现货市场   D9h  
actual price 现货价；实际价格 yQ0:M/r;0  
actual profit 实际利润 G& m~W  
actual quotation 实盘；实际价位；实际报价 ?kdan  
actual year basis 按实际年度计算 7>lM^ :A  
actuals 实货 .F},Z[a&  
actuarial investigation 精算调查 z3I |jy1  
actuarial principle 精算原则 .tcdqL-'  
actuarial report 精算师报告 nO+R>8,Q  
Actuarial Society of Hong Kong 香港精算学会 Jb*E6-9G  
actuarial valuation 精算师估值 v=d16  
actuary 精算师 CorV!H4  
ad referendum agreement 暂定协议；有待覆核的协定 F:N8{puq5  
ad valorem duty 从价税；按值征税 vb6kr?-i*  
ad valorem duty system 从价税制 i&YWutG  
ad valorem fee 从价费  stQ_Ke  
ad valorem tariff 从价关税 % :h%i|  
additional allowance 额外免税额 6=:s3I^  
additional amount for unexpired risk 未过期风险的额外款额 `I.pwst8i-  
additional assessable profit 补加应评税利润 @;\0cEn>  
additional assessment 补加评税 Q_>W!)p Gz  
additional commitment 额外承担 R,ZG?/#uM9  
additional commitment vote 额外承担拨款 k(he<-GF\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jn(%v]
 
additional dependent parent allowance 供养父母额外免税额 F1meftK  
additional provision 额外拨款 N "}N>xe2  
additional stamp duty 附加印花税 Ej8g/{  
additional tax 补加税罚款；补加税款 _\na9T~g  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *:"@
  
adjudged bankrupt 被裁定破产 mv7W03  
adjudicated bankrupt 裁定破产人 dXfLN<nD>U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0j;q^>  
adjudication of bankruptcy 裁定破产；宣告破产 y
d=b!\}WJ  
adjudication of insolvency 裁定无力偿还债务 "VDMO^  
adjusted actual 经调整的实数；调整后的实数 Al=ByX@  
adjusted current assets 经调整的流动资产；调整后的流动资产 B"8jEYT5  
adjusted figure 经调整的数字；调整后的数额 T'{9!By,P  
adjusted liabilities 经调整的负债；调整后的负债 k/(]1QnW  
adjusted loss 经调整的亏损；调整后的亏损 NfUt\ p*  
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 ,u>[cRqw  
adjusted profit 经调整的利润；调整后的利润 Ec2;?pvd%J  
adjusted surplus 经调整的盈余额；调整后的盈余额 4*&k~0#t  
adjusted value 经调整的价值；调整后的价值 Yt?]0i+  
adjustment 调整；修订；理算〔保险〕 P0pBR_:o  
adjustment centre 调剂中心 F$bV}>-1k  
adjustment lag 调整过程的时间差距；调整时差 7[PEiAI  
adjustment mechanism 调整机制 A=3L_ #nO  
adjustment of loss 亏损调整 :bm%f%gg  
adjustment process 调整过程；调整程序
&d0sv5&s  
adjustment range 调整幅度 4jt(tZS  
administered exchange rate 受管制汇率 mRa\ wEg%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0<O()NMv  
administration expenses 行政费用 hHHQmK<r  
administration fee 手续费；行政费 axpZ`BUc  
administration in bankruptcy 破产管理 )+R n[MMp  
administration order 遗产管理令 @S=9@3m{w;  
administrator 管理人；遗产管理人 K`2(Q  
administrator of the estate 遗产管理人 hJsP;y:@Lm  
admission of debt 债项承认书 w@<II-9L)<  
admission of proof 接纳债权证明 $1g1Bn  
advance 放贷款项；垫付款项；预支款项；预付款项 C!|LGzs0  
advance account 暂支帐目；预付款帐户 z;!"i~fFK  
advance compensation 预付补偿金 rtfRA<  
advance from shareholder 股东垫款 N<1+aL\  
advance pending reimbursement 预支以待日后付还 `XpQR=IOMb  
advanced economy 先进经济体系 z$WLx  
advancement 预付；预付财产 X8">DR&>Y  
advances warrant 垫款令 u~aRFQ:  
advancing 贷出 Qz3Z_V4k9  
adverse balance 逆差 aL%E
#  
adverse exchange 逆汇 |R1T;J<[  
advertisement addressed to shareholders 在报章刊登的致股东通告 i[@13kr  
advice for collection 托收通知书 2j}DI"|h  
advice of drawing 提款通知书；汇票通知书 +FAj30  
advice of payment 付款通知 [q
_+s  
Advisory Committee [Securities and Futures Commission] UKQ"sC  
谘询委员会〔证券及期货事务监察委员会〕 4(8trD6  
Advisory Committee on Diversification 经济多元化谘询委员会 Px&_6}Y
Wy  
affidavit 誓章；遗产申报誓章 xP!QV~$>  
affidavit of no receipt 述明无收款的誓章 l<BV{Gl  
affiliate 联号；联营公司；附属公司 VX&Pk
Gi?o  
affiliated company 附属公司；联号；联营公司 _bi)d201  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 
)Qd x  
affordability 负担能力 ddyX+.LMk  
African Development Bank [AfDB] 非洲开发银行 PO?_i>mA  
after-acquired property 事后取得的财产 r5Tdp)S  
after-hours dealing 市后交易 A4cOnG,  
after-tax profit 税后盈利；税后利润；税后溢利 HA*L*:0  
agency agreement 代理协议 ,T`,OZm  
agency expenses 代理机构的开支 y?3.W  
agency fee 代理费 ,|B-Nq  
Agency Law 《代理法》 H#DvCw  
agent 代理人；承销人 8'HS$J;C  
agent of company 公司代理人 {eV8h}KIl  
agent's fee 代理人费；经纪费 `/ayg:WSU  
aggregate 总计；总数；总体数字 P/girce0  
aggregate amount 总款额；总额 hd u2?v@  
aggregate assets and liabilities 总体资产与负债
8M@'A5]  
aggregate at constant price 按固定价格计算的总体数字 [d8Q AO1;)  
aggregate demand 总需求 RGE(#   
aggregate gross position 总持仓量 {X&lgj  
aggregate limit 总限额 80wzn,o S  
aggregate of salaries tax 合计薪俸税 &8z<~q  
aggregate performance 总体表现；总体业绩 d.^g#&h
 
aggregate supply 总体供应 (XQuRL<X  
aggregate surplus 总盈余 6:O<k2=2  
aggregate total 整体总额 }}{n|l+R5  
aggregate value 总值；合计价值 8v4 o+wP  
aggregated basis 合计基准 #5Z`Q^  
aggregated net chargeable income 合计应课税入息实额 IF|6iKCE  
aggregation 合并计算；合计；总和 yjg&/
6  
aggregation of incomes of husband and wife 夫妇入息合并计算 6FQi=}O1  
aggregation of property 财产的总和 8.#{J&h  
agio 差价；贴水 iBd6&?E?<  
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》 %^pi  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment XS[L-NHG  
《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》 C
h_rV+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8s@N NjV  
《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》 b1.*cIv}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment w_xca(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ~DI$O[KpR%  
agreement for a settlement 授产协议 :Iv;%a0 -  
agreement for assignment 转让协议 ksOGCd^G7  
agreement for sale 售卖协议；买卖协议 6
JDHwV  
agreement for sale and purchase 买卖协议 hd(FOKOP  
agreement for the payment of interest 支付利息协议 `x#Ud)g  
agreement for the repayment of money 还款协议 @)?]u U"L  
agreement of reinsurance 再保险协议 ? T6K]~g  
Agricultural Bank of China 中国农业银行  OegeZV  
air passenger departure tax 飞机乘客离境税 ~0a5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6(Pan%  
airport tax 机场税 `X6J
ZxGyd  
alcohol duty 酒精税 &$F<]]&  
alienation 让与；让渡；转让 Jpj=d@Of70  
alimony 生活费；赡养费 #_@cI(P  
All Ordinaries Index [AOI] 所有普通股指数
3KkfQ{  
all risks 全险；综合险 XiE`_%NW  
All Sales Record for Stock Market 《股票市场成交报告》 t>I.1AS  
Allied Capital Resources Limited 新联财务有限公司 iqQT ^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8w&-O~M  
allocation letter 拨款信件 $/++afim  
allocation of fund 分配款项；预留款项 _`|1B$@x  
allocation of profit 利润分配；溢利分配 d]pb1EC
uu  
allocation warrant 拨款令 '7-Yo Q  
allotment 分配；配股 %w*)7@,+-  
allotment notice 股份配售通知；配股通知 fkBL`[v)4  
allotment of shares 股份分配 hMDd*<%l  
allowable 可获宽免；免税的 4^tSg#!V{  
allowable business loss 可扣除的营业亏损 lmvp,BzC  
allowable expenses 可扣税的支出 h'):
/}JPl  
allowance 免税额；津贴；备抵；准备金 2Wz8E2.  
allowance for debts 债项的免税额 _\}'5nmw\  
allowance for depreciation by wear and tear 耗损折旧免税额 d,V#5l-6  
allowance for funeral expenses 殡殓费的免税额 ,Of^xER`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O1J&Lwpk,  
allowance for repairs and outgoings 修葺及支出方面的免税额 q8v[u_(yD  
allowance to debtor 给债务人的津贴 -3EQ
RqVg  
alteration of capital 资本更改 b-&iJ &>'  
alternate trustee 候补受托人 ;uUFgDi  
amalgamation 合并 [1VA`:?W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QPJ\Iu@D$  
ambit of charges 征税范围；收费范围 elOeXYO0  
amended valuation 经修订的估值 G%<}TI1}  
American Commodities Exchange 美国商品交易所 Nr~$i%[  
American Express Bank Limited 美国运通银行 N{;!xIv  
American Stock Exchange 美国证券交易所 ;sZG=y@  
amortization 摊销 s[yWBew  
amount due from banks 存放银行同业的款项 Cbw *?9d  
amount due from banks abroad 存放海外银行同业的款项 &AQqI  
amount due from holding companies 控股公司欠款 z)qYW6o%  
amount due from local banks 存放本港银行同业的款项 _M&TT]a  
amount due to banks 银行同业的存款 z8Q!~NN-K  
amount due to banks abroad 海外银行同业的存款 *qd:f!Q3  
amount due to holding companies 控股公司存款 <'a~Y3B"o  
amount due to local banks 本港银行同业的存款 0 &zp
 
amount due to outport banks 外埠银行同业的存款 Ts5)r(  
amount for note issue 发行纸币的款额 \G" S7  
amount of bond 担保契据的款额 M&Ka^h;N  
amount of consideration 代价款额 LVj1NP  
amount of contribution 供款数额 2$JGhgDI  
amount of indebtedness 负债款额 eqo0{e  
amount of principal of the loan 贷款本金额 !eLj+0  
amount of rates chargeable 应征差饷数额 ti\ ${C3  
amount of share capital 股本额 1 em,/>"  
amount of sums assured 承保款额 za>UE,?h  
amount of variation 变动幅度 t]yxLl\  
amount of vote 拨款数额 tE7jTe  
amount payable 应付款额 m&UP@hUV-  
amount receivable 应收款额 zM9#1^X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =)[m[@,c  
analysis 分析 =q4}(  
ancillary risk 附属风险 HN5m%R&`  
annual account 周年帐目；周年帐目报表；年度决算；年结 I"07x'Ahq3  
annual accounting date 年结日期 ^\\3bW9
}H  
annual allowance 每年免税额；年积金；年度津贴；年津 (#Y~z',I  
annual balance 年度余额 Da=EAG-{7  
annual disposable income 每年可动用收入 Mt[yY|Ec|  
annual estimates 周年预算 QU"WpkO  
annual fee 年费 -+#%]P8l  
annual general meeting 周年大会 f%Q{}fC{*  
annual growth rate 年增率；每年增长率 aF{_"X2  
annual long-term supplement 长期个案每年补助金 X'Ss#s>g  
annual pensionable emolument 可供计算退休金的年薪 8+zW:0"[  
annual report 年报 iNO>'7s7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b\k]Jx  
annual return 周年报表；周年申报表；每年报税表格 6j
<9Y  
Annual Return Rules 《周年报表规则》 M tN>5k c  
annual review of consumer prices 每年消费物价回顾 CVj^{||eF  
annual roll-forward basis 逐年延展方式 $~/2!T_  
annual salary 年薪 RJrz ~,}  
annual statement 年度报表；年度决算表 SK<R
k  
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 ~t{]if"  
annuitant 年金受益人 qpjY &3SI  
annuity 年金 1Ms[$$b$  
annuity contract 年金合约 *LT~:Gs#  
annuity on human life 人寿年金 _5oTNL2  
antecedent debt 先前的债项 F^i3e31*t  
ante-dated cheque 倒填日期支票 Wv;0PhF  
anticipated expenditure 预期开支 sZ.<:mu[  
anticipated net profit 预期纯利 (m~>W"x/  
anticipated revenue 预期收入 = tv70d'  
anti-inflation measure 反通货膨胀措施 4"d,=P.{  
anti-inflationary stance 反通货膨胀立场 7=G2sOC  
apparent deficit 表面赤字 S$6|KY u  
apparent financial solvency 表面偿债能力 ewZ?+G+m  
apparent partner 表面合伙人 2w?q7N%  
application for personal assessment 个人入息课税申请书 44]s`QyG  
application of fund 资金应用 o<`vh*U@,4  
application to release as liquidator and to destruct the books of accounts and documents C"hN2Z!CD|  
申请免除清盘人职务及毁灭帐簿与文件 @KN+)qP  
appointed actuary 委任精算师 DiCz%'N  
appointed auditor 委任核数师；委任审计师 ks40
5  
appointed trustee 委任的受托人 wj)LOA0  
appointer 委任人 #8$?# dT  
apportioned pro rata 按比例分摊 Y"Cf84E  
apportionment 分配；分摊 @=-(H<0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *}?[tR5  
apportionment formula 分摊方程式 YW}$eW*  
apportionment of estate duty 遗产税的分摊 x.SfB[SZ  
appraisal 估价；评估 R+ * ; [  
appreciable growth 可观增长 pwFp<O"  
appreciable impact 显着影响 ewDYu=`*  
appreciable increase 可观增长 -^_m(@A<~  
appreciation 增值；升值 "F F$Q#)  
appreciation against other currencies 相对其他货币升值 _jWs(OmJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E$d#4x  
appreciation tax 增值税 5E!C?dv(z  
appropriation 拨款；拨用；拨付 &5CRXf  
appropriation account 拨款帐目 5ut| eD`3  
Appropriation Bill 拨款法案 L*@`i ]jl  
appropriation-in-aid system 补助拨款办法 3Cf9'C  
approved assets 核准资产 sS D8Sx/  
approved basket stock 认可一篮子证券 AjzTszByu  
approved budget 核准预算 -<W?it?D  
approved charitable donation 认可慈善捐款 |2
3F@s1  
approved charitable institution 认可慈善机构 wi(Y=?=  
approved currency 核准货币；认可货币 ]vrZGX a+  
approved estimates 核准预算 ER0 Yl  
approved estimates of expenditure 核准开支预算 L^J4wYFTO  
approved overseas insurer 核准海外保险人 ]e>qvSuYh  
approved overseas trust company 核准海外信托公司 6g(;2gY  
approved pooled investment fund 核准汇集投资基金 bLqy7S9x  
approved provident fund scheme 认可公积金计划 "<,lqIqA;  
approved provision 核准拨款 N5Js.j>z  
approved redeemable share 核准可赎回股份 _&gi4)q  
approved regional stock 认可地区性证券 z7K{ ,y  
approved retirement scheme 认可退休金计划 Q$%apL  
approved subordinated loan 核准附属贷款 C$[d~1t6  
arbitrage 套戥；套汇；套利 d&AG~,&d|  
arbitrageur 套戥者；套汇者  Nx}nOm  
arbitrary amount 临时款项 *PJH&
g#Ge  
arrangement 措施；安排；协定 ZU4=&K  
arrears 欠款 v"*r %nCi  
arrears of pay 欠付薪酬 J_Lmy7~xbD  
arrears of revenue 逾期未收税款；逾期未收的帐项 7!O"k#  
articles of association 组织章程；组织细则；组织章程细则 Z,&O8Jelf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {u'szO}k  
ascertainment of profit 确定利润 o`T.Zaik,  
"Asia Clear" “亚洲结算系统” X
+X:nL.t  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 yD\q4G  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1w,_D.1'  
Asian Development Fund [ADF] 亚洲发展基金 c<lp<{;  
Asian dollar bond 亚洲美元债券 uD\R3cY  
Asian dollar market 亚洲美元市场 crmQn ^4\  
Asian dollar rate 亚洲美元利率 W .a>K$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 byHc0ktI\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #bOv}1,s  
asked price 沽盘；喊价；索价；卖方报价 M/3;-g  
assessable income 应评税入息 L.n@;*  
assessable loss 应评税亏损 ]'.qRTz'\t  
assessable profit 应评税利润 5Rbl.5.A  
assessable value 应评税值 FP@_V-  
assessed profit 估定利润 N$fP\h^AR  
assessed value 经评估价值
'gwh:  
assessment 评税；评定；估价；评税单 T:^.; ZY  
assessment number 评税编号；估价编号 ak(s@@k  
assessment of additional tax 补加税评税 -(vHy/Hz.  
assessment of performance 业绩评估；实绩评价 kmQ:wf:  
Assessor 评税主任 LdUz;sb  
asset price bubbles 资产价格泡沫 G%F#I  
asset-backed securities 具资产保证的证券 B=SA +{o  
assets accretion 资产增值 corm'AJ/  
assets and liabilities 资产与负债 OC! {8MR  
assets betterment statement 资产递增表；资产改进表 {FJMcO=  
assets lending 实物放款；有抵押贷款 l`v5e"V  
assets of the company passing on the death 死者去世时转移的公司资产 _u]Z+H"  
assets pledged as security for liabilities 用作负债抵押的资产 HQ-[k$d W4  
assets portfolio 资产投资组合 pb!2G/,.[  
assets price 资产价格
:~-:  
assets quality 资产质素 >a;a8EA<O  
assets realization 资产变现 ^
u$gO3D  
assets refinancing arrangement 资产再集资安排 Bm~^d7;Cw  
assets securitization 资产证券化 mnt&!
X4<  
assets situated outside Hong Kong 在香港以外地方的资产 b
(Y   
assets stripping 削减资产；拆卖资产 GM|&,}  
assets value 资产值 oj8r*  
assignee 承让人 \XDiw~0  
assignment 转让；转让书；转让契 \f,<\mJ#  
assignment of interest 权益转让 r=j?0k '}]  
assignment of letters patent and trade mark 专利证书及商标转让 5ibr1zs  
assignment of property 物业转让；物业转让书 Yy~x`P'g!  
assignment right 转让权 6IqPZ{g9K'  
assignor 转让人 u`ir(JIj]  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 $z=a+t *  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~d*Q{v~3  
associate member 附属会员 AD;m[u7  
associated body corporate 相联法人团体 5Tn<  
associated company 相联公司；联属公司 '5}hm1,  
associated corporation 相联法团 ;~3;CijJ8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] g *5_m(H  
公认会计师公会〔英国〕 2dts}G  
Association of Futures Exchange Brokers 香港期货经纪协会 mnTF40l  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 bTs2$81[  
association of underwriters 承保人组织 HT7,B(.}  
assumption of control 接管 xQR/Xp!h  
assurance 担保；保险；转易；转易书 ; _%zf5;'  
assurance of interest 权益的转易 #JUh"8N'  
at 19XX price 按一九ＸＸ年价格计算 l;-2hZ  
at a discount 按赔价计算；按贴水价格计算；打折扣 \8(Je"S  
at a premium 按溢价计算；按升水价格计算 1^_W[+<S/  
at call 通知付款；按通知 >~g-  
at constant market price 按固定市价计算 %!` %21  
at constant price 按固定价格计算 ,[n9DPZ  
at cost 按成本计算 7mt
x^  
at current market price 按当时市价计算；按现时市价计算
+|C@B`h  
at current price 按当时价格计算；按现时价格计算 =svFw&q"  
at factor cost 按要素成本计算；按生产要素成本计算 JMAdsg/  
at money-of-the-day price 按付款当日价格计算 R0t!y3r&N  
at or better 按指定或较佳价位〔买卖指令〕 6;E3|st1X  
at par 按面值计算；平价 ,Uh
^e]pC  
at sight 见票即付 +9/K|SB{$  
at the close 按收市盘
l!1_~!{y  
at the opening 按开市盘 6AIq
oX*p  
attestation 见证；见证条款 y[J9"k(@  
at-the-money option 平价期权 `8ob Xb  
attorney 受权人；受托代表人 lhM5a \  
attornment 新拥有人承认书 S @[]znH  
attributable profit 可归属利润 % J\G[dl  
attributable share value 可归属股份价值 W@!qp  
Auckland Stock Exchange 奥克兰证券交易所 UVDMYA0  
auction 拍卖 +149 o2  
auctioneer 拍卖商 8Hq4
ppC  
audit 审计；核数 ?;#Q3Y+  
Audit Commission 审计署 `yR/M"u6T  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] bAlty}U  
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〕 HOi~eX1d  
audit review 帐目审查 %XR(K@V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <v1H1'gv  
audited account 审计帐目；经审计的帐目 Boj R"  
audited annual account 经审计的周年帐目 &n*ga$Q  
audited balance sheet 经审计的资产负债表 4EYD5  
auditor 核数师；核数主任；审计师 fAh|43Y*a  
auditor's certificate 核数师证明书；审计师证明书 olv&K(-ccI  
auditor's report 核数师报告；审计师报告 iKq_s5|sW  
Aussie bond 澳元债券 %C%3c4+Oh  
austerity budget 紧缩预算 u.E>d9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r?KRK?I
 
Australia All Ordinaries Index 澳洲所有普通股票指数 0Hrvr  
Australian Dollar [AUD] 澳元 hq"nRH  
Australian Options Market 澳大利亚期权市场 rzdQLan  
Australian Securities Commission 澳洲证券事务监察委员会 qFVZhBC  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 pZ Uy (  
Australian Stock Exchange 澳大利亚证券交易所 ts=D

  
Austrian Schilling [ATS] 奥地利先令 }:?*n:g5  
authentication 认证；鉴证 c,#=In2  
authority to purchase 委托购买证；委购书 L1_O!EQ  
authorization 认可；核准；授权；授权书 =lv(  
authorization by direction 指示授权 *BxU5)O  
authorization by instruction 指令授权 ; &rxwL  
authorization by warrant 令状授权 9z?c0W5x  
authorization of unit trust 单位信托的认可 rvx2{1}I  
authorized agent 指定代理人 `;Ui6{|  
authorized capital 法定资本 J"#6m&R_q  
authorized clerk 出市员 ,7$&gx>2&  
authorized dealer 认可交易商 <Z[Z&^  
authorized financial institution 认可财务机构 SN|!FW.*:  
authorized fund 认可基金 C;ab-gh  
authorized fund house 获授权的基金公司；认可基金公司  }<kl3{)  
authorized institution 认可机构 HM(X8iNt  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 hxdjmc-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 kM-8%a2i  
authorized insurer 获授权保险人；获认可承保人 vEjf|-Mb9  
authorized investment 特准投资项目 :xg J2  
authorized person 获授权人 ;\"5)S  
authorized representative 获授权代表 5%wA"_  
authorized share capital 法定股本 '`tFZfT  
automated quotation system 自动报价系统 5xT, O  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $[_5:@T%N  
自动交易系统〔香港期货交易所有限公司〕 <IU   
automatic adjustment mechanism 自动调整机制 FoE}j   
automatic adjustment system 自动调整系统 %cs"PS  
Automatic Clearing House 自动票据交换所 J3+qnT8X  
automatic exchange rates accumulation system 自动化汇率累集系统 ,1~B7Zd  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 t(<k4ji,  
automatic teller machine [ATM] 自动柜员机 /?BTET  
autopay 自动转帐 IUAe6  
available assets 可用资产 !C4)P3k  
available fiscal reserve 现存财政储备 AW;xlY= g  
available profit 可用利润 Sc3{Y+g  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8\nka5  
average 平均；平均数；海损 :bo2H[U+  
average basic salary 平均基本薪金 3hkEjR  
average consumer expenditure 平均消费开支；一般消费开支 r}Vr_  
average cost 平均成本 dm[JDVv|  
average cost of land production 增辟土地平均成本 {Mo[C%  
average daily turnover 平均每日成交额 nzO-\`40  
average daily wage rate 平均每日工资率 Mg0ai6KD  
average expenditure pattern 平均开支模式 f:nXE&X[  
average growth rate 平均增长率 fx:vhEX  
average net fixed assets 固定资产平均净值 U4Zx1ieCKH  
average of relatives 相对价格平均数 R,7.o4Wt  
average price 平均价格 <bn|ni|c"  
average propensity to consume 平均消费倾向；一般消费倾向 XiV*d06{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 3f>9tUWhTy  
average rate 平均率 m[l&&(+J,  
average revenue 平均收入；平均收益 iYa)*,  
average stock 平均库存；平均存货 /_JR7BB^X,  
average yearly rent 平均年租 j
n]l!nm  
avoidance of double taxation 避免双重课税 W
CaMPz  
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 8u*Q^-fpo0  
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