一些有用的会计术语(也不知道发的地方对不对)A

A: #b4Pn`[  
A share Ａ股；甲类股份 Ni[2 p  
abatement of tax 减税；减扣免税额 s9Aq-N  
ABN AMRO Bank N.V. 荷兰银行 YS5Pt)?  
above-the-line expenditure 线上项目支出；经常预算支出 YQ}bG{V  
above-the-line receipt 线上项目收入；经常预算收入 I
z\IQa  
ABSA Asia Limited 南非联合亚洲有限公司 PO[ AP%;  
absolute change 绝对数值变更 )0JXUC e  
absolute expenditure 实际开支 dF%sD|<)  
absolute guideline figure 绝对准则数字 %Ot^G%34  
absolute interest 绝对权益 @OlV6M;qJ  
absolute order of discharge 绝对破产解除令 9RoN,e8!  
absolute profit margin 绝对利润幅度 BJI R !J  
absolute value 实值；绝对值 PuhFbgxy  
absolutely vested interest 绝对既得权益 v/BMzVi  
absorbed cost 已吸收成本；已分摊成本 .q1OT>  
absorption 吸收；分摊；合并 &dkjT8L$  
absorption rate 吸收率；摊配率；分摊率 |:i``gFj  
ACB Finance Limited 亚洲商业财务有限公司 @^$Xy<x  
acceptable form of reciprocity 合理的互惠条件 6 2r%q^r`i  
acceptable rate 适当利率；适当汇率 r}y]B\/  
acceptance agreement 承兑协议 .^S#h (A  
acceptance for honour 参加承兑 3%<xM/#  
acceptor 承兑人；接受人；受票人 JYB<}
;,  
acceptor for honour 参加承兑人 wV;qc3  
accident insurance 意外保险 "[(I*
  
Accident Insurance Association of Hong Kong 香港意外保险公会 J!o[/`4ib  
accident insurance scheme 意外保险计划 )MZQ\8,)]  
accident year basis 意外年度基准 MNKB4C8>  
accommodation 通融；贷款 KS/1ux4x  
accommodation bill 通融票据；空头票据 wU#79:h  
accommodation party 汇票代发人 PXk+Vi,%k  
account balance 帐户余额；帐户结余 "1H?1"w~  
account book 帐簿 nkp!kqJ09  
account collected in advance 预收款项 t YmR<^  
account current book 往来帐簿 ?2;r#)  
account of after-acquired property 事后取得的财产报告 E,nC}f  
account of defaulter 拖欠帐目 i!30f^9D-S  
account payable 应付帐款 :*"0o{ ie  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4#Fz!Km  
account receivable 应收帐款 nJ`JF5tI  
account receivable report 应收帐款报表 &zr..i4O  
account statement 结单；帐单；会计财务报表 UNJ]$x0  
account title 帐户名称；会计科目 ZgL
4$%  
accountant's report 会计师报告 MeqW/!72$L  
Accountant's Report Rules 会计师报告规则 Fa$ pr`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6Uk[_)1  
Accounting Arrangements 《会计安排》 zR_#c3o  
accounting basis 会计基础 !tT$}?Ano  
accounting by Official Receiver 破产管理署署长呈交的帐目 VGY#ph%  
Accounting Circular 《会计通告》 1Ig@gdmz  
accounting class 会计类别 zhI} p.  
accounting date 记帐日期；会计结算日期 "|S \J5-%  
accounting for money 款项核算 7Cz
ZHkTg  
Accounting Officer 会计主任 h5G>FPM-=  
accounting period 会计报告期；会计期 SxYX`NQ  
accounting policy 会计政策；会计方针 ?]081l7cd  
accounting practice 会计惯例 Y B@\"|}  
accounting principle 会计准则 1o7 pMp=  
accounting record 会计记录 /H=fK  
accounting report 会计报告 )FM
/^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3VbQDPG  
Accounting Society of China 中国会计学会 ip4:px-  
accounting statement 会计报表 +pJ;}+  
accounting system 会计制度；会计系统 9~DoF]TM  
accounting transaction 会计事项；帐务交易 _gK@),de  
accounting treatment 会计处理 w8*+l0  
accounting year 会计年度 1%|+yu1  
accretion 增值；添加 m&DDz+g  
accrual 应计项目；应累算数目 B&_62`  
accrual basis 应计制；权责发生制 `?PZvGi  
accrual basis accounting 应计制会计；权责发生制会计 P.P3/,  
accrue 应累算；应计 '}*5ee](S  
accrued benefit 应累算利益 rp.S4;=Q9  
accrued charges 应计费用 *Wv]DV=\  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,8g~,tMr+  
accrued expenses 应累算费用 4`G":nE?We  
accrued interest payable 应付利息；应计未付利息 4w^B
&e%  
accrued interest receivable 应收利息；应计未收利息 e@s+]a8D-k  
accrued right 累算权益 Xi_>hL+R(  
accruing profit 应累算的利润 :cop0;X:Wm  
accumulated fiscal reserve 累积财政储备 pJx88LfR  
accumulated profit 累积利润；滚存溢利 |n3PznV  
accumulated reserve 累积储备 Re('7m h~  
accumulation of surplus income 累积收益盈余 qtTys gv  
acquired assets 既得资产 '8~7Ru\KyX  
acquisition 收购；购置；取得 NjVuwIm+  
acquisition cost 购置成本 Pv{ {zyc  
acquisition expenses 购置费用 =*qu:f\y  
acquisition of 100% interest 收购全部股权 -<a
~kVv  
acquisition of control 取得控制权 YMwMaU)K,  
acquisition of fixed assets 购置固定资产 6pI=?g  
acquisition of shell “买壳” B3
u5EgZr  
acquisition price 收购价 L$h.VQv+  
act of God 天灾 X~Uvh8O  
acting partner 执事合伙人 w-R>gdm  
active market 买卖活跃的市场；交投畅旺的市场；旺市 GwV2`2  
active partner 积极参与的合伙人 l}%!&V0  
active trading 交投活跃 bp:
WN  
actual circulation 实际流通 j|9;") 1  
actual cost 实际成本 "?V4Tl~uu  
actual expenditure 实际开支；实际支出 V^=z\wBZ  
actual income 实际入息；实际收入；实际收益 ts3%cRN r  
actual market 现货市场 za'Eom-<u  
actual price 现货价；实际价格 7rc^-!k  
actual profit 实际利润 `h(JD$w  
actual quotation 实盘；实际价位；实际报价 v I@Wuu:  
actual year basis 按实际年度计算 *'vX:n&t  
actuals 实货 ePK^v_vBD  
actuarial investigation 精算调查 H^p
?t=Y  
actuarial principle 精算原则 F'W{\4  
actuarial report 精算师报告 oL#^=vid"  
Actuarial Society of Hong Kong 香港精算学会 ',`iQt!Lx  
actuarial valuation 精算师估值 1b E$x^P  
actuary 精算师 Z:09]r1  
ad referendum agreement 暂定协议；有待覆核的协定 JJq= {;  
ad valorem duty 从价税；按值征税 ;_M .(8L  
ad valorem duty system 从价税制 n[CESo%[  
ad valorem fee 从价费 p-UACMN&c  
ad valorem tariff 从价关税 W+&ZYN'E  
additional allowance 额外免税额 Vp\BNq_!s  
additional amount for unexpired risk 未过期风险的额外款额 D|,d_W  
additional assessable profit 补加应评税利润 V{@<Z8sW#  
additional assessment 补加评税 j/{F#auI  
additional commitment 额外承担
{LbNKjn  
additional commitment vote 额外承担拨款 eHi|_3A&*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mKtZ@r)u  
additional dependent parent allowance 供养父母额外免税额 >IC.Zt@  
additional provision 额外拨款 *Eu ca~%=  
additional stamp duty 附加印花税 K7Kd{9-2  
additional tax 补加税罚款；补加税款 `#A&v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3zp)!QJi  
adjudged bankrupt 被裁定破产 K!"[,=u_  
adjudicated bankrupt 裁定破产人 g4&zBn  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 X3#|9  
adjudication of bankruptcy 裁定破产；宣告破产 1j# ~:=I  
adjudication of insolvency 裁定无力偿还债务 Lg[*P8wE  
adjusted actual 经调整的实数；调整后的实数 Zaf].R  
adjusted current assets 经调整的流动资产；调整后的流动资产 >5#`j+8=q  
adjusted figure 经调整的数字；调整后的数额 Il%LI  
adjusted liabilities 经调整的负债；调整后的负债 a Umcs!@  
adjusted loss 经调整的亏损；调整后的亏损 AtYe\_9$C  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 EE#4,d`J  
adjusted profit 经调整的利润；调整后的利润 6*gMG3  
adjusted surplus 经调整的盈余额；调整后的盈余额 5Y#yz>B@ ]  
adjusted value 经调整的价值；调整后的价值 n>)CCf@H  
adjustment 调整；修订；理算〔保险〕 6BRQX\  
adjustment centre 调剂中心 1bF aQ50t  
adjustment lag 调整过程的时间差距；调整时差 9kuL1tcY  
adjustment mechanism 调整机制 XL>Vwd  
adjustment of loss 亏损调整 r5Jy( ~  
adjustment process 调整过程；调整程序 @>B#2t&  
adjustment range 调整幅度 cBBc^SR  
administered exchange rate 受管制汇率 /$'tO3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (]^
9>3{|  
administration expenses 行政费用 $)vljM<<  
administration fee 手续费；行政费 FF6[qSV  
administration in bankruptcy 破产管理 |8c3%jve  
administration order 遗产管理令 t8\F7F P  
administrator 管理人；遗产管理人 n'v[[bmu  
administrator of the estate 遗产管理人 @zB{Ig  
admission of debt 债项承认书 *oL?R2#7  
admission of proof 接纳债权证明 R5NDT4QYU  
advance 放贷款项；垫付款项；预支款项；预付款项 ZOK2BCoW  
advance account 暂支帐目；预付款帐户 f{FW7T}O2  
advance compensation 预付补偿金 RlyF#X#7{  
advance from shareholder 股东垫款 ZwB< {?  
advance pending reimbursement 预支以待日后付还 D3$PvX[f  
advanced economy 先进经济体系 3bu VU&ap  
advancement 预付；预付财产 @bOhnd#W  
advances warrant 垫款令 EA|*|o4)  
advancing 贷出 &Vg+n0  
adverse balance 逆差 iUFS1SN \  
adverse exchange 逆汇 z4b2t}  
advertisement addressed to shareholders 在报章刊登的致股东通告 B/:q  
advice for collection 托收通知书 I!dA{INN  
advice of drawing 提款通知书；汇票通知书 CO%7^}xSE,  
advice of payment 付款通知 n@XI$>B  
Advisory Committee [Securities and Futures Commission] B^P)(Nu+  
谘询委员会〔证券及期货事务监察委员会〕 UX;?~X  
Advisory Committee on Diversification 经济多元化谘询委员会 E'j>[C:U  
affidavit 誓章；遗产申报誓章 Xa=oryDt  
affidavit of no receipt 述明无收款的誓章 tq H7M0Ry  
affiliate 联号；联营公司；附属公司 8{#WF#  
affiliated company 附属公司；联号；联营公司 NE,2jeZQ.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <iuESeDG  
affordability 负担能力 )o;/*h%@
  
African Development Bank [AfDB] 非洲开发银行 vP`Sz}FU  
after-acquired property 事后取得的财产 a$yAF4HR
<  
after-hours dealing 市后交易 Q&@Ls?pu  
after-tax profit 税后盈利；税后利润；税后溢利 e) 42SL^s  
agency agreement 代理协议 f5"1WtB  
agency expenses 代理机构的开支 rCG
XHb
j%  
agency fee 代理费 G|Rsj{2'  
Agency Law 《代理法》 a\ fG)Fqp  
agent 代理人；承销人 %OB:lAeJ  
agent of company 公司代理人 dKTyh:_{  
agent's fee 代理人费；经纪费 3p6QJuSB  
aggregate 总计；总数；总体数字 Oq@+/UWX
 
aggregate amount 总款额；总额 f6vhW66:?x  
aggregate assets and liabilities 总体资产与负债 njtz,qt_;G  
aggregate at constant price 按固定价格计算的总体数字 "XlNKBgM  
aggregate demand 总需求 ukpbx;O:hc  
aggregate gross position 总持仓量 "s]r"(MX  
aggregate limit 总限额 1K?RA*aj  
aggregate of salaries tax 合计薪俸税 r&oR|-2hRk  
aggregate performance 总体表现；总体业绩 .A<G$ db ?  
aggregate supply 总体供应 k\BJs@-  
aggregate surplus 总盈余 EudX^L5U<d  
aggregate total 整体总额 Yz]c'M@  
aggregate value 总值；合计价值 r*HbglB  
aggregated basis 合计基准 #%N v\g;  
aggregated net chargeable income 合计应课税入息实额 p4GhT~)l:  
aggregation 合并计算；合计；总和 7aRtw:PQn  
aggregation of incomes of husband and wife 夫妇入息合并计算 fqrQ1{%UH  
aggregation of property 财产的总和 ?g^42IYG  
agio 差价；贴水 fI"sdzu^  
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》 O2;FaASF  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _;
!7:'J  
《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》 J9eOBom8e<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment iGB1f*K%x  
《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》 *;t\!XDgp  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0`c|ZzY  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 J|,Uu^7`  
agreement for a settlement 授产协议 V[ju7\>$Z  
agreement for assignment 转让协议 86Hg?!<i.  
agreement for sale 售卖协议；买卖协议 dp
#JvZb  
agreement for sale and purchase 买卖协议 })W9=xO~  
agreement for the payment of interest 支付利息协议 <|Srbs+  
agreement for the repayment of money 还款协议 7]W6\Z  
agreement of reinsurance 再保险协议 (rqc_ZU5  
Agricultural Bank of China 中国农业银行 %]
7'2  
air passenger departure tax 飞机乘客离境税 `ppyCUX  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 x1H1[0w,i  
airport tax 机场税 x1]J
  
alcohol duty 酒精税 eyW8?:  
alienation 让与；让渡；转让 &H8wYs  
alimony 生活费；赡养费 [As9&]Bv5  
All Ordinaries Index [AOI] 所有普通股指数 kvcDa+#  
all risks 全险；综合险 Em)U`"j/9  
All Sales Record for Stock Market 《股票市场成交报告》 S&/,+x'c|  
Allied Capital Resources Limited 新联财务有限公司 pHQrjEF*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +7\$wc_1I@  
allocation letter 拨款信件 \ vn!SO7  
allocation of fund 分配款项；预留款项 \]C_ul'  
allocation of profit 利润分配；溢利分配 "uCO?hv0  
allocation warrant 拨款令 -yOwX2Wv5;  
allotment 分配；配股 b S-o86u  
allotment notice 股份配售通知；配股通知 m%zo? e  
allotment of shares 股份分配 3LGX ^J<f  
allowable 可获宽免；免税的  _
U.|$pU  
allowable business loss 可扣除的营业亏损 i(T[   
allowable expenses 可扣税的支出 `-t8ag3  
allowance 免税额；津贴；备抵；准备金 !LI6_Oq  
allowance for debts 债项的免税额 )5T82=[h<  
allowance for depreciation by wear and tear 耗损折旧免税额 wcH,!;3z+  
allowance for funeral expenses 殡殓费的免税额 }uZ/^_U.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 aeZ$Wu>]W  
allowance for repairs and outgoings 修葺及支出方面的免税额
pwvzs`[;  
allowance to debtor 给债务人的津贴 eHHY.^|  
alteration of capital 资本更改 @k=UB&?I  
alternate trustee 候补受托人 0JFS%Yjw[  
amalgamation 合并 #[f]-c(!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .~$!BWP  
ambit of charges 征税范围；收费范围 {p\ll  
amended valuation 经修订的估值 e"oTlB  
American Commodities Exchange 美国商品交易所 }1fi
#  
American Express Bank Limited 美国运通银行 .RN
Y}bbk  
American Stock Exchange 美国证券交易所 E7'  
amortization 摊销 >?<S(  
amount due from banks 存放银行同业的款项 Tp46K\}Uf  
amount due from banks abroad 存放海外银行同业的款项 ai%*s&0/Y  
amount due from holding companies 控股公司欠款 [)+wke9  
amount due from local banks 存放本港银行同业的款项 6am g*=]  
amount due to banks 银行同业的存款 9xi nX-x;n  
amount due to banks abroad 海外银行同业的存款 5P Zzaz<  
amount due to holding companies 控股公司存款 E5aRTDLq  
amount due to local banks 本港银行同业的存款 3rVfBz  
amount due to outport banks 外埠银行同业的存款 (E;+E\E  
amount for note issue 发行纸币的款额 Ez8k.]q
u  
amount of bond 担保契据的款额 s$%t2UaV  
amount of consideration 代价款额 Hr_5N,  
amount of contribution 供款数额 {V,aCr  
amount of indebtedness 负债款额 {Qi J-[q  
amount of principal of the loan 贷款本金额 :)Pj()Os|  
amount of rates chargeable 应征差饷数额 N0DzFXp  
amount of share capital 股本额 :Kmn
wYm  
amount of sums assured 承保款额 &(7=NAQsE  
amount of variation 变动幅度 6k_Uq.<X  
amount of vote 拨款数额 "uli~ {IU  
amount payable 应付款额 xi51,y+(5  
amount receivable 应收款额 y'aK92pF:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cX!C/`ew>  
analysis 分析 WNY:HH  
ancillary risk 附属风险 NnH]c+   
annual account 周年帐目；周年帐目报表；年度决算；年结 "1YwV~M5  
annual accounting date 年结日期 >?Duz+W)  
annual allowance 每年免税额；年积金；年度津贴；年津 @(bg#  
annual balance 年度余额 [#=IKsO'R6  
annual disposable income 每年可动用收入 ZDG~tCh=@  
annual estimates 周年预算 l`uI K.  
annual fee 年费 8.,d`~  
annual general meeting 周年大会 P_4E<"eK  
annual growth rate 年增率；每年增长率 @Jx1n Q^  
annual long-term supplement 长期个案每年补助金 IRGcE&m  
annual pensionable emolument 可供计算退休金的年薪 h;@c%Vm  
annual report 年报 qnCjNN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 WBD?|
Ss  
annual return 周年报表；周年申报表；每年报税表格 He,,bq  
Annual Return Rules 《周年报表规则》 @R-11wP)M  
annual review of consumer prices 每年消费物价回顾 T>f6V 5  
annual roll-forward basis 逐年延展方式 OlB
9z  
annual salary 年薪 b'``0OB)  
annual statement 年度报表；年度决算表 z&cM8w:  
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 7Db}bDU1 |  
annuitant 年金受益人 `OfD^Q=  
annuity 年金 -woFKAy`  
annuity contract 年金合约
(3Q$)0t  
annuity on human life 人寿年金 JK`$/l|7  
antecedent debt 先前的债项 u^G Y7gah  
ante-dated cheque 倒填日期支票 M^*\$K%  
anticipated expenditure 预期开支 e|?eY)_  
anticipated net profit 预期纯利 2eHVl.C5  
anticipated revenue 预期收入 "fr{:'HX  
anti-inflation measure 反通货膨胀措施 Uks%Mo9on  
anti-inflationary stance 反通货膨胀立场 J5(0J7C  
apparent deficit 表面赤字 [UXN= 76N  
apparent financial solvency 表面偿债能力 T/A2Y+@N;  
apparent partner 表面合伙人 xP_/5N=f  
application for personal assessment 个人入息课税申请书 *Y?oAVkz  
application of fund 资金应用 4(*PM&'R  
application to release as liquidator and to destruct the books of accounts and documents )Gavjj&uJ  
申请免除清盘人职务及毁灭帐簿与文件 DuN
indo8  
appointed actuary 委任精算师 `m#-J;la  
appointed auditor 委任核数师；委任审计师 Vpne-PW  
appointed trustee 委任的受托人 Jz=|-F(Sy  
appointer 委任人 ~4pP( JP  
apportioned pro rata 按比例分摊 ,f{w@Er  
apportionment 分配；分摊 HMC-^4\%[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  =n5n  
apportionment formula 分摊方程式 LPBa!fq  
apportionment of estate duty 遗产税的分摊 Ui!l3_O  
appraisal 估价；评估 d)S`.Q  
appreciable growth 可观增长 RyP MzxV  
appreciable impact 显着影响 I?St}Tl  
appreciable increase 可观增长 5D.Sg;\  
appreciation 增值；升值 F
sm6gE`|n  
appreciation against other currencies 相对其他货币升值 u7^(?"x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;W+8X-B  
appreciation tax 增值税  63 'X#S  
appropriation 拨款；拨用；拨付 MT"&|Og  
appropriation account 拨款帐目 )=sbrCl,C/  
Appropriation Bill 拨款法案 O!%T<2
i3  
appropriation-in-aid system 补助拨款办法 ) [?xT  
approved assets 核准资产 #D/*<:q5  
approved basket stock 认可一篮子证券 hf]m'5pb  
approved budget 核准预算 .b+ix=:  
approved charitable donation 认可慈善捐款 SkMFJ?J/  
approved charitable institution 认可慈善机构 4w~%MZA^  
approved currency 核准货币；认可货币 p J_+n:_{  
approved estimates 核准预算 ~uH_y
-  
approved estimates of expenditure 核准开支预算 04jvrde8-O  
approved overseas insurer 核准海外保险人 yq49fEgc@U  
approved overseas trust company 核准海外信托公司 6F!B*lr  
approved pooled investment fund 核准汇集投资基金 (M"rpG>L  
approved provident fund scheme 认可公积金计划 ~5`oNa  
approved provision 核准拨款 2mnAL#  
approved redeemable share 核准可赎回股份 ^P^%Q)QXl  
approved regional stock 认可地区性证券 f+Acs*.GQ  
approved retirement scheme 认可退休金计划 X3a9-  
approved subordinated loan 核准附属贷款 'prHXzi(h  
arbitrage 套戥；套汇；套利 %0}^M1  
arbitrageur 套戥者；套汇者 HO['o{>BL  
arbitrary amount 临时款项 z4:<?K  
arrangement 措施；安排；协定 R2n 2mQ<  
arrears 欠款 g\fj6  
arrears of pay 欠付薪酬 \7i_2|w  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;<N:!$p  
articles of association 组织章程；组织细则；组织章程细则 m)} 01N4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p09p/  
ascertainment of profit 确定利润 'Gqv`rq&  
"Asia Clear" “亚洲结算系统” ;RJ 8h x  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &:g:7l]g  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (z>t4(%\  
Asian Development Fund [ADF] 亚洲发展基金 i
?Pnyi  
Asian dollar bond 亚洲美元债券 ^l|b>z"0ao  
Asian dollar market 亚洲美元市场 B Z|A&;  
Asian dollar rate 亚洲美元利率 &G\m
cstX  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3q}j"x?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 fC
x(  
asked price 沽盘；喊价；索价；卖方报价 +x=)Kp>  
assessable income 应评税入息 <|4$TH^t  
assessable loss 应评税亏损 \$ipnQv  
assessable profit 应评税利润 t$z[ja=  
assessable value 应评税值 ^\AeX-q2v'  
assessed profit 估定利润 u30D`sky  
assessed value 经评估价值 K\rQb  
assessment 评税；评定；估价；评税单 V-}}?c1 F  
assessment number 评税编号；估价编号 <M@-|K"Eb  
assessment of additional tax 补加税评税 1'\QD`M9^  
assessment of performance 业绩评估；实绩评价 X0u,QSt'O  
Assessor 评税主任 q9_$&9  
asset price bubbles 资产价格泡沫 1f}(=Hv{  
asset-backed securities 具资产保证的证券 NDP" @  
assets accretion 资产增值 [p9v#\G; [  
assets and liabilities 资产与负债 dv>n38&mDQ  
assets betterment statement 资产递增表；资产改进表 UMR?q0J  
assets lending 实物放款；有抵押贷款 vUJ;D  
assets of the company passing on the death 死者去世时转移的公司资产 !Fp%2gt|  
assets pledged as security for liabilities 用作负债抵押的资产 /T)E&=Ds  
assets portfolio 资产投资组合 /7 Tm2Vj8  
assets price 资产价格 PQkw)D<n]_  
assets quality 资产质素 ^"X.aksA  
assets realization 资产变现 U_(>eVi7F  
assets refinancing arrangement 资产再集资安排 qU7_%Z  
assets securitization 资产证券化
iCF},W+  
assets situated outside Hong Kong 在香港以外地方的资产 Y@0'0  
assets stripping 削减资产；拆卖资产 SOhM6/ID2/  
assets value 资产值 h9)fXW
 
assignee 承让人 %`
yfi+e  
assignment 转让；转让书；转让契 Dz: +. @k  
assignment of interest 权益转让 o,`"*][wd  
assignment of letters patent and trade mark 专利证书及商标转让 z~pp7  
assignment of property 物业转让；物业转让书 V_gl#e#  
assignment right 转让权 din,yHu~  
assignor 转让人 ?b,>+v-w::  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &2y4k"B&)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ::oFL#+  
associate member 附属会员 A/>Q5)  
associated body corporate 相联法人团体 (QiA5!wg  
associated company 相联公司；联属公司 +gX
,r$bX  
associated corporation 相联法团 L'e^D|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &/? Ct!_  
公认会计师公会〔英国〕 l~rj7f;  
Association of Futures Exchange Brokers 香港期货经纪协会 z#G
Zb   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 r%?-MGc  
association of underwriters 承保人组织 _-TplGSO=c  
assumption of control 接管 yV!4Im.>  
assurance 担保；保险；转易；转易书 Cy]=Y  
assurance of interest 权益的转易 js<d"m*  
at 19XX price 按一九ＸＸ年价格计算 dT|f<E/P  
at a discount 按赔价计算；按贴水价格计算；打折扣 tp] 5[U  
at a premium 按溢价计算；按升水价格计算 V:kRr cX  
at call 通知付款；按通知 .J)TIc__|A  
at constant market price 按固定市价计算 T;/GHC`{Y  
at constant price 按固定价格计算 |#@7$#j  
at cost 按成本计算 U=.PL\  
at current market price 按当时市价计算；按现时市价计算 =\oH= f  
at current price 按当时价格计算；按现时价格计算 }tW-l*\U  
at factor cost 按要素成本计算；按生产要素成本计算 %+(AKZu:  
at money-of-the-day price 按付款当日价格计算 t]LiFpy2IC  
at or better 按指定或较佳价位〔买卖指令〕 a:)FWdp?9  
at par 按面值计算；平价 R ZY=c  
at sight 见票即付 H2s:M  
at the close 按收市盘 _J l(:r\%  
at the opening 按开市盘 X&pYLm72;  
attestation 见证；见证条款 ,-#MEr  
at-the-money option 平价期权 mVZh_R=a  
attorney 受权人；受托代表人 !CGX\cvW  
attornment 新拥有人承认书 "tz6O0D  
attributable profit 可归属利润 \Fz9O-jb4  
attributable share value 可归属股份价值 0>sa
{Z  
Auckland Stock Exchange 奥克兰证券交易所 9GD0jJEu  
auction 拍卖 {cm?Q\DT  
auctioneer 拍卖商 _RbfyyaN  
audit 审计；核数 =X4Fn^w"4O  
Audit Commission 审计署 fCr2'+O"b  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] t1FtYXv`/  
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〕 exb} y  
audit review 帐目审查 86r"hy~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 hC<ROD  
audited account 审计帐目；经审计的帐目 !DZ=`a?y  
audited annual account 经审计的周年帐目 UX)GA[WI  
audited balance sheet 经审计的资产负债表 _Je4&KU  
auditor 核数师；核数主任；审计师 }%_|k^t  
auditor's certificate 核数师证明书；审计师证明书 Zhq_ pus"a  
auditor's report 核数师报告；审计师报告 ~rb0G*R>  
Aussie bond 澳元债券 P8d  
austerity budget 紧缩预算 +~^S'6yB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 n[3z_QI  
Australia All Ordinaries Index 澳洲所有普通股票指数 FU3K?A B  
Australian Dollar [AUD] 澳元 E]@&<TFq  
Australian Options Market 澳大利亚期权市场 +F;2FD$  
Australian Securities Commission 澳洲证券事务监察委员会 u\*9\
G  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 QtW9!p7(  
Australian Stock Exchange 澳大利亚证券交易所 !#KKJ`uB"  
Austrian Schilling [ATS] 奥地利先令 ku]5sd >b  
authentication 认证；鉴证 cc[(w #K  
authority to purchase 委托购买证；委购书 ~:a1ELqVw  
authorization 认可；核准；授权；授权书 z#tIa  
authorization by direction 指示授权 iq; | i!  
authorization by instruction 指令授权 75# 8P?i  
authorization by warrant 令状授权 g&$=Y7G  
authorization of unit trust 单位信托的认可 2)f_L|o,m  
authorized agent 指定代理人 _?c.m*)A  
authorized capital 法定资本 VgHO&vU  
authorized clerk 出市员 ;I>nA6A  
authorized dealer 认可交易商 WX&IQ@  
authorized financial institution 认可财务机构 T~[:oil  
authorized fund 认可基金 hFIh<m=C?Y  
authorized fund house 获授权的基金公司；认可基金公司 >. |({;n9  
authorized institution 认可机构 ?:;;0kSk  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 b 
RR N  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 UQl?
_[G  
authorized insurer 获授权保险人；获认可承保人 @Q
7
4  
authorized investment 特准投资项目 *S;}&VAZ  
authorized person 获授权人 7>yd  
authorized representative 获授权代表 +A3/^C0  
authorized share capital 法定股本 M)bQvjj  
automated quotation system 自动报价系统 cgb>Naa<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] h.\I tK{)  
自动交易系统〔香港期货交易所有限公司〕 Tv``\<  
automatic adjustment mechanism 自动调整机制 !nBbt?*  
automatic adjustment system 自动调整系统 ;+hh|NiQ  
Automatic Clearing House 自动票据交换所 %SmOP sz  
automatic exchange rates accumulation system 自动化汇率累集系统 7hk)I`o65  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 v vErzUxN  
automatic teller machine [ATM] 自动柜员机 6Og@tho  
autopay 自动转帐 (?qCtLZ  
available assets 可用资产
Sy8t2lk  
available fiscal reserve 现存财政储备 =3bk=vy  
available profit 可用利润 <XeDJ8 '  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 N^;lp<{6?  
average 平均；平均数；海损 HWjJ.;k}a  
average basic salary 平均基本薪金 >dAl*T  
average consumer expenditure 平均消费开支；一般消费开支
IK -vcG  
average cost 平均成本 {<-s&%/r  
average cost of land production 增辟土地平均成本 i 8sv,P  
average daily turnover 平均每日成交额 @M'k/jl  
average daily wage rate 平均每日工资率 9)!Ksg(h  
average expenditure pattern 平均开支模式 AwJg/VBo)  
average growth rate 平均增长率 =Vg~ VD   
average net fixed assets 固定资产平均净值 yq~  
average of relatives 相对价格平均数 ?{J1&;j*  
average price 平均价格 .e
JKIck  
average propensity to consume 平均消费倾向；一般消费倾向 (qAF2&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 lS=YnMs6a  
average rate 平均率 o]? yyP  
average revenue 平均收入；平均收益 mIlg=8:  
average stock 平均库存；平均存货 ?_]Y8f  
average yearly rent 平均年租 q`e0%^U  
avoidance of double taxation 避免双重课税 ,+i^]yF3j  
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  V FM[-  
h%j4(v}r{C  
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