一些有用的会计术语(也不知道发的地方对不对)A

A: c5l.B#-lY  
A share Ａ股；甲类股份 X;B\Kj`n  
abatement of tax 减税；减扣免税额 Co9QW/'i  
ABN AMRO Bank N.V. 荷兰银行 'EF9Zt8  
above-the-line expenditure 线上项目支出；经常预算支出 dC$Em@Nb  
above-the-line receipt 线上项目收入；经常预算收入 *-q"3D`  
ABSA Asia Limited 南非联合亚洲有限公司 ^3{TZ=_;|  
absolute change 绝对数值变更 QP)pgAc  
absolute expenditure 实际开支 e2ilB),  
absolute guideline figure 绝对准则数字 -/cZeQDPb  
absolute interest 绝对权益 s3O} 6  
absolute order of discharge 绝对破产解除令 B}?5]N==]  
absolute profit margin 绝对利润幅度 (TwnkXrR,  
absolute value 实值；绝对值 J'fQW<T4wU  
absolutely vested interest 绝对既得权益 Jd(,/q  
absorbed cost 已吸收成本；已分摊成本 jm0- y%  
absorption 吸收；分摊；合并 jJY"{foWV  
absorption rate 吸收率；摊配率；分摊率 HA`@7I  
ACB Finance Limited 亚洲商业财务有限公司 9@52Fg;mj  
acceptable form of reciprocity 合理的互惠条件 ("+}=*?OF3  
acceptable rate 适当利率；适当汇率 -
>O2I?  
acceptance agreement 承兑协议 RIE5KCrGB  
acceptance for honour 参加承兑 te !S09(  
acceptor 承兑人；接受人；受票人 ;3: q?&  
acceptor for honour 参加承兑人 1_ C]*p  
accident insurance 意外保险 \X&H;xnC5  
Accident Insurance Association of Hong Kong 香港意外保险公会 {>,V\J0p  
accident insurance scheme 意外保险计划 1Q4}'0U4  
accident year basis 意外年度基准 s]mY*@a%  
accommodation 通融；贷款 1~ t{aLPz  
accommodation bill 通融票据；空头票据 DrBUe'RH:M  
accommodation party 汇票代发人 80&.JP.
 
account balance 帐户余额；帐户结余 ,^WJm?R  
account book 帐簿 XC "'Q+  
account collected in advance 预收款项 tBT<EV{ G  
account current book 往来帐簿 *U$!I?  
account of after-acquired property 事后取得的财产报告 P*@2.#oO  
account of defaulter 拖欠帐目 OY5OJ*  
account payable 应付帐款 Nl9I*x^e  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 GbA.UM~  
account receivable 应收帐款 Da:unVbU
 
account receivable report 应收帐款报表 I,VH=Yn5,  
account statement 结单；帐单；会计财务报表 !$Tw^$n  
account title 帐户名称；会计科目 .OqSch|  
accountant's report 会计师报告 *B\H-lp?  
Accountant's Report Rules 会计师报告规则 L%$|^T=%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 k`9)=&zX+  
Accounting Arrangements 《会计安排》 a/U2xq{x  
accounting basis 会计基础 ZA9sTc[ g  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ppt2A6W  
Accounting Circular 《会计通告》 N!x =eC  
accounting class 会计类别 p=B>~CH  
accounting date 记帐日期；会计结算日期 5"]~oPK  
accounting for money 款项核算 U{$1[,f  
Accounting Officer 会计主任 E)-r+ <l  
accounting period 会计报告期；会计期 Ev2HGU[  
accounting policy 会计政策；会计方针 KdUnD4d  
accounting practice 会计惯例 #n
O|A\N  
accounting principle 会计准则 CWG6;NT6m  
accounting record 会计记录 9cx =
@  
accounting report 会计报告 kctzNGF|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 OxtOd\0$  
Accounting Society of China 中国会计学会 `)h6j)xiQ  
accounting statement 会计报表 ;HBCUe<_  
accounting system 会计制度；会计系统 !W'Ui 9uX  
accounting transaction 会计事项；帐务交易 1w0OKaF5  
accounting treatment 会计处理 Bo+DJizu  
accounting year 会计年度 0T5=W U  
accretion 增值；添加 C"qU-&*v  
accrual 应计项目；应累算数目 qcJ
ft'>F  
accrual basis 应计制；权责发生制 =GBI0&U  
accrual basis accounting 应计制会计；权责发生制会计 !.<T"8BUpv  
accrue 应累算；应计 A[dvEb;r  
accrued benefit 应累算利益 1?Aga,~k:a  
accrued charges 应计费用 &G>(9  
accrued cumulative preference share dividend 应累算的累积优先股股息 n*'<uKpM  
accrued expenses 应累算费用 sz):oea@f@  
accrued interest payable 应付利息；应计未付利息 MfBdNdox7  
accrued interest receivable 应收利息；应计未收利息 l\!-2 T6Y  
accrued right 累算权益 25|8nfeC5  
accruing profit 应累算的利润 eL.7#SIr}  
accumulated fiscal reserve 累积财政储备 h2;z4  
accumulated profit 累积利润；滚存溢利  <n\`d  
accumulated reserve 累积储备 KZ:8[d  
accumulation of surplus income 累积收益盈余 `}no9$l~  
acquired assets 既得资产 Lx U={Y0  
acquisition 收购；购置；取得 q 'a  
acquisition cost 购置成本 FM5e+$>@  
acquisition expenses 购置费用 Pe~`16f  
acquisition of 100% interest 收购全部股权 6Bm9?eU0  
acquisition of control 取得控制权 =`C4qC_  
acquisition of fixed assets 购置固定资产 0gF!!m  
acquisition of shell “买壳” Q1&P@Io$  
acquisition price 收购价 )I@L+  
act of God 天灾 nxap\Lf  
acting partner 执事合伙人 qkP/Nl. u  
active market 买卖活跃的市场；交投畅旺的市场；旺市 i!dv0|_  
active partner 积极参与的合伙人 pY^9l3y^  
active trading 交投活跃 A~{f/%8D  
actual circulation 实际流通 k6?cP0I)5  
actual cost 实际成本 YY4-bNj[p  
actual expenditure 实际开支；实际支出 7/X"z=Q^|  
actual income 实际入息；实际收入；实际收益 L8vOBI7N  
actual market 现货市场 <3O T>E
[  
actual price 现货价；实际价格 3rf#Q}"  
actual profit 实际利润 &,-p',\
-  
actual quotation 实盘；实际价位；实际报价 Y5!b)vke  
actual year basis 按实际年度计算 lg:y|@Y''  
actuals 实货 {lzG*4?  
actuarial investigation 精算调查 *R`MMm  
actuarial principle 精算原则 _b4fS'[  
actuarial report 精算师报告 $ A-b vL  
Actuarial Society of Hong Kong 香港精算学会 c8QnN:n  
actuarial valuation 精算师估值 ZAg;q#z j  
actuary 精算师 "t&{yBQ0u  
ad referendum agreement 暂定协议；有待覆核的协定 O'}llo  
ad valorem duty 从价税；按值征税 2N6=8Xy5K  
ad valorem duty system 从价税制 ^4`&EF  
ad valorem fee 从价费 G\Q9IcJ0dY  
ad valorem tariff 从价关税 `:
-J+<`  
additional allowance 额外免税额 1 2]fQkp  
additional amount for unexpired risk 未过期风险的额外款额 ~'  =lou  
additional assessable profit 补加应评税利润 %N~CvN@T  
additional assessment 补加评税 <e6=% 9  
additional commitment 额外承担 6|;0ax4:P  
additional commitment vote 额外承担拨款 J/4y|8T/y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +>3]%i-\  
additional dependent parent allowance 供养父母额外免税额 ^w6eWzI  
additional provision 额外拨款 <
~%t$:  
additional stamp duty 附加印花税 :+kUkb-/  
additional tax 补加税罚款；补加税款 3GmK3uM  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +6%7CC6  
adjudged bankrupt 被裁定破产 D$_8rHc\A  
adjudicated bankrupt 裁定破产人 T=? bdIl  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 JY4_v>Aob  
adjudication of bankruptcy 裁定破产；宣告破产 REx[`x,GUh  
adjudication of insolvency 裁定无力偿还债务 2_olT_#  
adjusted actual 经调整的实数；调整后的实数 l:tpL(%  
adjusted current assets 经调整的流动资产；调整后的流动资产 L/k40cEI^z  
adjusted figure 经调整的数字；调整后的数额 l/V&s<  
adjusted liabilities 经调整的负债；调整后的负债 #DaP=k"XV  
adjusted loss 经调整的亏损；调整后的亏损 X"J%R/f  
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 lgG8!Ja  
adjusted profit 经调整的利润；调整后的利润 9c5!\m1  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q
}uG/HI  
adjusted value 经调整的价值；调整后的价值 t61'LCEis  
adjustment 调整；修订；理算〔保险〕 iy 3DX|]  
adjustment centre 调剂中心 By/bVZks  
adjustment lag 调整过程的时间差距；调整时差 3Bd4 C]E  
adjustment mechanism 调整机制 z`9l<Q/  
adjustment of loss 亏损调整 >DmRP7v   
adjustment process 调整过程；调整程序 lIy/;hIc  
adjustment range 调整幅度 |\p5mh  
administered exchange rate 受管制汇率 /Y^7Rl  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 xhD$e= g  
administration expenses 行政费用 >#i $Tw  
administration fee 手续费；行政费 g Np-f  
administration in bankruptcy 破产管理 & 3I7]Wm  
administration order 遗产管理令 & ^!v*=z  
administrator 管理人；遗产管理人 %~(~W>^A  
administrator of the estate 遗产管理人 "11j$E9#\n  
admission of debt 债项承认书 IgiqFV{  
admission of proof 接纳债权证明 3V!x?H$  
advance 放贷款项；垫付款项；预支款项；预付款项 K#U{<pUP  
advance account 暂支帐目；预付款帐户 h=wf>^l  
advance compensation 预付补偿金 0JOju$Bl,  
advance from shareholder 股东垫款 3\9][S-B  
advance pending reimbursement 预支以待日后付还 j<|6s,&  
advanced economy 先进经济体系 H.;yLL=  
advancement 预付；预付财产 l2M/,@G  
advances warrant 垫款令 6NKF'zh  
advancing 贷出 ^"/Dih\_  
adverse balance 逆差 6 cr^<]v!  
adverse exchange 逆汇 v @_?iC"`  
advertisement addressed to shareholders 在报章刊登的致股东通告 u;{T2T  
advice for collection 托收通知书 yL4 -4  
advice of drawing 提款通知书；汇票通知书 A9.;>8!u  
advice of payment 付款通知 |7Yvq%E  
Advisory Committee [Securities and Futures Commission] Fj48quW1\P  
谘询委员会〔证券及期货事务监察委员会〕 v,@E}F~-f1  
Advisory Committee on Diversification 经济多元化谘询委员会 jS}'cm-  
affidavit 誓章；遗产申报誓章 f#2#g%x  
affidavit of no receipt 述明无收款的誓章 )uuwwz  
affiliate 联号；联营公司；附属公司 gtl;P_  
affiliated company 附属公司；联号；联营公司 rGAFp,}-f  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4I+.^7d  
affordability 负担能力 cEtZ}2,j  
African Development Bank [AfDB] 非洲开发银行 &?fvt  
after-acquired property 事后取得的财产 =`ywd]\7  
after-hours dealing 市后交易 xQ_:]\EZ  
after-tax profit 税后盈利；税后利润；税后溢利 CJtr0M<U+  
agency agreement 代理协议 ^$ZI>L0+  
agency expenses 代理机构的开支 =54Vs8.  
agency fee 代理费 [_h.1oZp~  
Agency Law 《代理法》 d"Ml^
rAn  
agent 代理人；承销人 v^57j:sD  
agent of company 公司代理人 =k_XKxd  
agent's fee 代理人费；经纪费 CD$u=E ]  
aggregate 总计；总数；总体数字 y`T--v3mI  
aggregate amount 总款额；总额 "o~N42DLB%  
aggregate assets and liabilities 总体资产与负债 ktdz@f  
aggregate at constant price 按固定价格计算的总体数字 T;xHIg4
 
aggregate demand 总需求 #.RG1-L  
aggregate gross position 总持仓量 O>kXysMv>  
aggregate limit 总限额 R'jUS7]Y  
aggregate of salaries tax 合计薪俸税 19pND m2H1  
aggregate performance 总体表现；总体业绩 GC,vQ\  
aggregate supply 总体供应 H,01o5J  
aggregate surplus 总盈余 ,7WK<0  
aggregate total 整体总额 +6i7,U  
aggregate value 总值；合计价值 wi![0IE )  
aggregated basis 合计基准 :9v*,*@x  
aggregated net chargeable income 合计应课税入息实额 QfKR pnj(o  
aggregation 合并计算；合计；总和 f]{1ZU%4  
aggregation of incomes of husband and wife 夫妇入息合并计算 a)YJ4\Qg[  
aggregation of property 财产的总和 Qq@_Z=mt  
agio 差价；贴水 Vq?8u/  
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》 'Y~8_+J?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment HMl!?%%  
《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》 OtrXYiKB   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Wo<PmSt9i  
《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》 wC4AVJJ^>  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment tU-#pB>H  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 P':]A{<Z  
agreement for a settlement 授产协议 d&$.jk8 2  
agreement for assignment 转让协议 BWqik_  
agreement for sale 售卖协议；买卖协议 ,E n(gm  
agreement for sale and purchase 买卖协议 K{eqB!@j  
agreement for the payment of interest 支付利息协议 '=Ip5A{S/  
agreement for the repayment of money 还款协议 e|OG-t[$*  
agreement of reinsurance 再保险协议 3> n2  
Agricultural Bank of China 中国农业银行 |e.3FjTH  
air passenger departure tax 飞机乘客离境税 ^=heen<S%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >Rz#g*@E  
airport tax 机场税 6qmo ZAg  
alcohol duty 酒精税 UeK,q>i  
alienation 让与；让渡；转让 CrQA :_Z(7  
alimony 生活费；赡养费 @[[Cs*-  
All Ordinaries Index [AOI] 所有普通股指数 "`8H:y  
all risks 全险；综合险 Q T0IW(A  
All Sales Record for Stock Market 《股票市场成交报告》 JaB tX'  
Allied Capital Resources Limited 新联财务有限公司 P_^|KEz  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  8E.5k@  
allocation letter 拨款信件 Aspj*CDu  
allocation of fund 分配款项；预留款项 4P-'(4I)  
allocation of profit 利润分配；溢利分配 /o}0oo5B  
allocation warrant 拨款令 s$+: F$Y0  
allotment 分配；配股 D KMbs  
allotment notice 股份配售通知；配股通知 r~Is,.zZ}  
allotment of shares 股份分配 C7c|\T  
allowable 可获宽免；免税的 1Q2k>q8  
allowable business loss 可扣除的营业亏损 2+
r)VF:  
allowable expenses 可扣税的支出 X<@y*?D9D  
allowance 免税额；津贴；备抵；准备金 $.x?
in|_  
allowance for debts 债项的免税额 ~[ ks|  
allowance for depreciation by wear and tear 耗损折旧免税额 04T*\G^:=  
allowance for funeral expenses 殡殓费的免税额 }GU6Q|s[u[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h#6 jUQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 "*H'bzK  
allowance to debtor 给债务人的津贴 A=YEY n  
alteration of capital 资本更改 1rvf\[  
alternate trustee 候补受托人 vY+_tpuEH  
amalgamation 合并 aaa#/OWQZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vSHIl"h  
ambit of charges 征税范围；收费范围 f4\p1MYQ  
amended valuation 经修订的估值 l2KxZteXY0  
American Commodities Exchange 美国商品交易所 j}x O34  
American Express Bank Limited 美国运通银行 b6E8ase:F  
American Stock Exchange 美国证券交易所 {0Ol/N;|D  
amortization 摊销 5M.n'*   
amount due from banks 存放银行同业的款项 M0"g/W  
amount due from banks abroad 存放海外银行同业的款项 KohQ6q  
amount due from holding companies 控股公司欠款 w _6Y+  
amount due from local banks 存放本港银行同业的款项 5fDtSsW  
amount due to banks 银行同业的存款 eMPQ| W  
amount due to banks abroad 海外银行同业的存款 4`'BaUU(  
amount due to holding companies 控股公司存款 !kk %;XSZ  
amount due to local banks 本港银行同业的存款 NcY0pAR*  
amount due to outport banks 外埠银行同业的存款 BNKo6:wy  
amount for note issue 发行纸币的款额 3~1lVU:  
amount of bond 担保契据的款额 A%2M]];%X  
amount of consideration 代价款额 FOnA;5Aa  
amount of contribution 供款数额 $8yGY  
amount of indebtedness 负债款额 ]bU'G$Qm&s  
amount of principal of the loan 贷款本金额 jX8C2}j  
amount of rates chargeable 应征差饷数额 YPJx/@Z`  
amount of share capital 股本额 $}"Wta  
amount of sums assured 承保款额 %K f. F  
amount of variation 变动幅度 uB%^2{uU  
amount of vote 拨款数额 Hn]n]wsLy  
amount payable 应付款额 p(&o'{fb  
amount receivable 应收款额 ]TZWFL-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {O,M
}0Eg  
analysis 分析 DP'Dg /D  
ancillary risk 附属风险 PC(iqL8r  
annual account 周年帐目；周年帐目报表；年度决算；年结 iI Nu`>I  
annual accounting date 年结日期 t>|N4o
 
annual allowance 每年免税额；年积金；年度津贴；年津 YH+\rb_  
annual balance 年度余额 C-b%PgA  
annual disposable income 每年可动用收入 dcTM02kEh  
annual estimates 周年预算 tJF~Xv2L!  
annual fee 年费 2bG4
,M  
annual general meeting 周年大会 W[Ew6)1T  
annual growth rate 年增率；每年增长率 %oKc?'L0  
annual long-term supplement 长期个案每年补助金 N#!1@!2BN  
annual pensionable emolument 可供计算退休金的年薪 Tq_X8X#p  
annual report 年报 bFxJ|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jO N}&/  
annual return 周年报表；周年申报表；每年报税表格 z ex.0OT;  
Annual Return Rules 《周年报表规则》 F?AfB[PM  
annual review of consumer prices 每年消费物价回顾 "?(Fb
_}i  
annual roll-forward basis 逐年延展方式 Saq>o.  
annual salary 年薪 nVA'O  
annual statement 年度报表；年度决算表 E/-Kd!|"  
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 8GRrf2  
annuitant 年金受益人 ]~eWr2uG?  
annuity 年金 4J2F>m40  
annuity contract 年金合约 'Mhdw
}  
annuity on human life 人寿年金 !w\;Q8irN  
antecedent debt 先前的债项 W$&Ets8zo  
ante-dated cheque 倒填日期支票 ]8nm9qmF<  
anticipated expenditure 预期开支 8VGXw;(Y,d  
anticipated net profit 预期纯利 tpzdYokh>  
anticipated revenue 预期收入 T.N7`  
anti-inflation measure 反通货膨胀措施 wyEgm:Vt  
anti-inflationary stance 反通货膨胀立场 MQMy Z:  
apparent deficit 表面赤字 j?)`VLZ  
apparent financial solvency 表面偿债能力 zk~rKQ,  
apparent partner 表面合伙人 aT1W]i  
application for personal assessment 个人入息课税申请书 3t6'5{  
application of fund 资金应用 !0+Ex F  
application to release as liquidator and to destruct the books of accounts and documents b<cM[GaV~  
申请免除清盘人职务及毁灭帐簿与文件 vXZz=E AH  
appointed actuary 委任精算师 ,qqV11P]  
appointed auditor 委任核数师；委任审计师 U4pvQE.m<  
appointed trustee 委任的受托人 'MlC 1HEp  
appointer 委任人 yC$7XSr=  
apportioned pro rata 按比例分摊 o*BI^4  
apportionment 分配；分摊 YAG3PWmD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >~InO^R`5  
apportionment formula 分摊方程式 v
@SrEmg  
apportionment of estate duty 遗产税的分摊 'J2P3t  
appraisal 估价；评估 L%Hm#eFx  
appreciable growth 可观增长 aJ@qB9(ZBe  
appreciable impact 显着影响 LA0x6E+I  
appreciable increase 可观增长 ts$UC $  
appreciation 增值；升值 r
qo<Xt`  
appreciation against other currencies 相对其他货币升值 )fr\V."  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m,q<R1  
appreciation tax 增值税 t!C-G+It  
appropriation 拨款；拨用；拨付 O:R{4Q*5  
appropriation account 拨款帐目 l'f!za0  
Appropriation Bill 拨款法案 mmK_xu~f28  
appropriation-in-aid system 补助拨款办法 q0<`XDD`  
approved assets 核准资产 rnaDo\5  
approved basket stock 认可一篮子证券 pU/.|Sh  
approved budget 核准预算 :M`BVZ1t  
approved charitable donation 认可慈善捐款 oI
/ThM`=q  
approved charitable institution 认可慈善机构 7QFEQ}  
approved currency 核准货币；认可货币 go5!zSs  
approved estimates 核准预算 _s,svQ8#  
approved estimates of expenditure 核准开支预算 t$|6}BX  
approved overseas insurer 核准海外保险人 dj]N59<  
approved overseas trust company 核准海外信托公司 2F{IDcJI\  
approved pooled investment fund 核准汇集投资基金 Yw `VL)v(y  
approved provident fund scheme 认可公积金计划 mg]dKp  
approved provision 核准拨款 [%Xfl7;Wh  
approved redeemable share 核准可赎回股份
fXj  
approved regional stock 认可地区性证券 mYX) =
B{  
approved retirement scheme 认可退休金计划 X9w
i:  
approved subordinated loan 核准附属贷款 v_h{_b8  
arbitrage 套戥；套汇；套利 ( PlNaasV  
arbitrageur 套戥者；套汇者 $!w%=  
arbitrary amount 临时款项 {D< ?.'  
arrangement 措施；安排；协定 [8#l~ |U  
arrears 欠款 h08T Q=n  
arrears of pay 欠付薪酬 :f:C*mYvu  
arrears of revenue 逾期未收税款；逾期未收的帐项 {\I\4P  
articles of association 组织章程；组织细则；组织章程细则 /.bwwj_;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (""&$BJQ|  
ascertainment of profit 确定利润 Tr)[q>  
"Asia Clear" “亚洲结算系统” Gx($q;8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *1Q?~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V-0Y~T  
Asian Development Fund [ADF] 亚洲发展基金 <D}k@M Z  
Asian dollar bond 亚洲美元债券 j*}xe'#  
Asian dollar market 亚洲美元市场 'z/hj>B<  
Asian dollar rate 亚洲美元利率 \)*qW[C$a  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 S0cO00_ob  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 W#7c`nm  
asked price 沽盘；喊价；索价；卖方报价 L\I/2aiE  
assessable income 应评税入息 wW~2]*n  
assessable loss 应评税亏损 Re_.<_$  
assessable profit 应评税利润 qS>el3G  
assessable value 应评税值 cxV3Vrx@A  
assessed profit 估定利润 3V]a "C   
assessed value 经评估价值 ]h
6<o*  
assessment 评税；评定；估价；评税单 T=vI'"w  
assessment number 评税编号；估价编号 qM'5cxe  
assessment of additional tax 补加税评税 `KN{0<Ne  
assessment of performance 业绩评估；实绩评价 e!#:h4I  
Assessor 评税主任 =zdRoXBY[b  
asset price bubbles 资产价格泡沫 ryPzq}#  
asset-backed securities 具资产保证的证券 nM#\4Q[}Jh  
assets accretion 资产增值 +}]xuYzo
 
assets and liabilities 资产与负债 :v`o="  
assets betterment statement 资产递增表；资产改进表 r.[kD"l  
assets lending 实物放款；有抵押贷款 MeC@+@C  
assets of the company passing on the death 死者去世时转移的公司资产 zKv
}J  
assets pledged as security for liabilities 用作负债抵押的资产 ~9=g"v  
assets portfolio 资产投资组合 JXrMtSp\  
assets price 资产价格 .3#Tw'% G  
assets quality 资产质素 V0>,Kxk  
assets realization 资产变现 hz!.|U@,{<  
assets refinancing arrangement 资产再集资安排 t+t&eg  
assets securitization 资产证券化 Y&nY]VV  
assets situated outside Hong Kong 在香港以外地方的资产 8Pq|jK "  
assets stripping 削减资产；拆卖资产 YRFM1?*  
assets value 资产值 o 0B`~7(  
assignee 承让人 1jR<H$aS  
assignment 转让；转让书；转让契 S[Et!gj:  
assignment of interest 权益转让 ]*).3<Lw  
assignment of letters patent and trade mark 专利证书及商标转让 2]|+.9B  
assignment of property 物业转让；物业转让书 +u7mw<A 8  
assignment right 转让权 yfj<P/aA+  
assignor 转让人 B--`=@IRf"  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ,xGkE7=5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 c8h 9  
associate member 附属会员 QM=X<?m/,=  
associated body corporate 相联法人团体 =Z2sQQVS  
associated company 相联公司；联属公司 ne%ckW?ks  
associated corporation 相联法团 LaRY#9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vq|W&  
公认会计师公会〔英国〕 c}Qj
KJ-c  
Association of Futures Exchange Brokers 香港期货经纪协会 V
}&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 L49`=p<  
association of underwriters 承保人组织 I_Q'+d  
assumption of control 接管 6u7>S?  
assurance 担保；保险；转易；转易书 YQ&Xd/z-  
assurance of interest 权益的转易 pl5!Ih6  
at 19XX price 按一九ＸＸ年价格计算 Y>r9"X|&H  
at a discount 按赔价计算；按贴水价格计算；打折扣 t<rhrW75P  
at a premium 按溢价计算；按升水价格计算 R4{2+q=0  
at call 通知付款；按通知 e tY9Pq  
at constant market price 按固定市价计算 zUeS7\(l  
at constant price 按固定价格计算 ACs?
m\$Q  
at cost 按成本计算 P'[w9'B  
at current market price 按当时市价计算；按现时市价计算 -rUn4a  
at current price 按当时价格计算；按现时价格计算 6tVB}UKs  
at factor cost 按要素成本计算；按生产要素成本计算 bPWIf*3#  
at money-of-the-day price 按付款当日价格计算 _&P![o
)x  
at or better 按指定或较佳价位〔买卖指令〕 BDpeA
F8z  
at par 按面值计算；平价 B+ +:7!  
at sight 见票即付 VB\oK\F5z  
at the close 按收市盘 C,.$g>)MZK  
at the opening 按开市盘 [/xw5rO%  
attestation 见证；见证条款 Drz#D1-2  
at-the-money option 平价期权 .M!HVq47m  
attorney 受权人；受托代表人 r\Zz=~![<  
attornment 新拥有人承认书 vk&C'&uV9@  
attributable profit 可归属利润 ~]3y667  
attributable share value 可归属股份价值 Ry8@U9B6,t  
Auckland Stock Exchange 奥克兰证券交易所 &jr'vS[b  
auction 拍卖 j"hfsA<_I  
auctioneer 拍卖商 #)z_TM07P  
audit 审计；核数 F.zn:yX5  
Audit Commission 审计署 ^<Q+=\h  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] l-g+E{ZM  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 s%GhjWZS  
audit review 帐目审查 g^/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B/7
c`V  
audited account 审计帐目；经审计的帐目 @#xh)"}  
audited annual account 经审计的周年帐目 Hn+w1v&3  
audited balance sheet 经审计的资产负债表 >8\EdN59{  
auditor 核数师；核数主任；审计师 EA8K*>'pv  
auditor's certificate 核数师证明书；审计师证明书 G$( B26  
auditor's report 核数师报告；审计师报告
r&U5w^p  
Aussie bond 澳元债券 q3<Pb,Z  
austerity budget 紧缩预算 e4ym6q<6!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <KlG#7M>  
Australia All Ordinaries Index 澳洲所有普通股票指数 Lj`MFZ  
Australian Dollar [AUD] 澳元 fO|oV0Rw  
Australian Options Market 澳大利亚期权市场 &z8I@^<  
Australian Securities Commission 澳洲证券事务监察委员会 p'tB4V qT  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &==X.2XW  
Australian Stock Exchange 澳大利亚证券交易所 Hx5t![g2K!  
Austrian Schilling [ATS] 奥地利先令 [oqb@J2  
authentication 认证；鉴证 )%FRBO]  
authority to purchase 委托购买证；委购书 c0h:Vqk-  
authorization 认可；核准；授权；授权书 D',[M)  
authorization by direction 指示授权 1w*DU
9f  
authorization by instruction 指令授权 d[eN#<  
authorization by warrant 令状授权 I:?1(.kd2-  
authorization of unit trust 单位信托的认可 x=s=~cu4,  
authorized agent 指定代理人 '@t}8J  
authorized capital 法定资本 FtHR.S=u  
authorized clerk 出市员 b}s)3=X@q  
authorized dealer 认可交易商 v 9\2/B  
authorized financial institution 认可财务机构 VjsQy
>5m  
authorized fund 认可基金 apFY//(yu  
authorized fund house 获授权的基金公司；认可基金公司 `_M*2(rt  
authorized institution 认可机构 rRgP/E#_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 oS.fy31p  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !A@Ft}
FB  
authorized insurer 获授权保险人；获认可承保人 fg}&=r  
authorized investment 特准投资项目 JWzN 'a R  
authorized person 获授权人 Teo&V  
authorized representative 获授权代表 nZ7FG  
authorized share capital 法定股本 *%6NuZ  
automated quotation system 自动报价系统 iY_E"$}P  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] lyZ[tPS  
自动交易系统〔香港期货交易所有限公司〕 CI%4!K;{  
automatic adjustment mechanism 自动调整机制 UM[<v9NWE  
automatic adjustment system 自动调整系统 vMT:j  
Automatic Clearing House 自动票据交换所 =\uQGH  
automatic exchange rates accumulation system 自动化汇率累集系统 vuP.V#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tw{V7r~n  
automatic teller machine [ATM] 自动柜员机 x|3f$ =b  
autopay 自动转帐 DSb/+8KT  
available assets 可用资产 p:g`K#[F  
available fiscal reserve 现存财政储备 c^Y&4=>T  
available profit 可用利润 Ro1b (+H  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ^ hoz<Ns  
average 平均；平均数；海损 I"AgRa  
average basic salary 平均基本薪金 ciQG.]  
average consumer expenditure 平均消费开支；一般消费开支 ~x}/>-d  
average cost 平均成本  +=Xgi$  
average cost of land production 增辟土地平均成本 pzL !42  
average daily turnover 平均每日成交额 UM?{ba9  
average daily wage rate 平均每日工资率 AL(YQ)-Cg  
average expenditure pattern 平均开支模式 +aa( YGL  
average growth rate 平均增长率 "'M>%m u  
average net fixed assets 固定资产平均净值 IYb%f T  
average of relatives 相对价格平均数 e<Pbsj  
average price 平均价格 9t`   
average propensity to consume 平均消费倾向；一般消费倾向 `/+%mKlC|[  
average propensity to save 平均储蓄倾向；一般储蓄倾向 kZ^}  
average rate 平均率 Y%1J[W  
average revenue 平均收入；平均收益 67916  
average stock 平均库存；平均存货 4d\"gk  
average yearly rent 平均年租 aN\psg  
avoidance of double taxation 避免双重课税 HC'k81Q  
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 ;H%&J
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