一些有用的会计术语(也不知道发的地方对不对)A

A: d5
tpw$A  
A share Ａ股；甲类股份 6T=zHFf~  
abatement of tax 减税；减扣免税额 2O)2#N  
ABN AMRO Bank N.V. 荷兰银行 W'M\DKJ?  
above-the-line expenditure 线上项目支出；经常预算支出 fSzX /r  
above-the-line receipt 线上项目收入；经常预算收入 21G:!t4/?n  
ABSA Asia Limited 南非联合亚洲有限公司 C6wlRvWn  
absolute change 绝对数值变更 -~imxPmZ  
absolute expenditure 实际开支 Y^CbpG&-vC  
absolute guideline figure 绝对准则数字 b}jLI_R{  
absolute interest 绝对权益 P7p'j  
absolute order of discharge 绝对破产解除令 |cq%eN  
absolute profit margin 绝对利润幅度 0Z>oiBr4  
absolute value 实值；绝对值 T#w *5Qf  
absolutely vested interest 绝对既得权益 d^jIsE`  
absorbed cost 已吸收成本；已分摊成本 ]<\; -i)  
absorption 吸收；分摊；合并 N>_d {=P  
absorption rate 吸收率；摊配率；分摊率 >zWVM1\\j  
ACB Finance Limited 亚洲商业财务有限公司 9TILrK  
acceptable form of reciprocity 合理的互惠条件 "ktC1y1  
acceptable rate 适当利率；适当汇率 *oz=k  
acceptance agreement 承兑协议 0!,)7  
acceptance for honour 参加承兑 .j0]hn]  
acceptor 承兑人；接受人；受票人 R7!^ M  
acceptor for honour 参加承兑人 rCO:39L-  
accident insurance 意外保险 "rIBy  
Accident Insurance Association of Hong Kong 香港意外保险公会 o'nrLI(t  
accident insurance scheme 意外保险计划 =AJ I3'x  
accident year basis 意外年度基准 2
-M]!x)  
accommodation 通融；贷款 A[m4do  
accommodation bill 通融票据；空头票据 D^H<)5d9  
accommodation party 汇票代发人 ld*RL:G  
account balance 帐户余额；帐户结余 Rd.[8#7VE  
account book 帐簿 G0eJ<*|_ 3  
account collected in advance 预收款项 s%~p?_P   
account current book 往来帐簿 MF^I] 7_  
account of after-acquired property 事后取得的财产报告 @7*Ag~MRb  
account of defaulter 拖欠帐目 er0ClvB  
account payable 应付帐款 A4W61f  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 v]HiG_C  
account receivable 应收帐款 U%na^Wu  
account receivable report 应收帐款报表 [{B1~D-  
account statement 结单；帐单；会计财务报表 <ArP_! `3  
account title 帐户名称；会计科目 kVZ5>D$  
accountant's report 会计师报告 ywV8s|o  
Accountant's Report Rules 会计师报告规则 c/57_fOK  
accounting and auditing procedure 会计与审计程序；会计与核数程序 20f):A6  
Accounting Arrangements 《会计安排》 !S',V&Yb  
accounting basis 会计基础 #UH7z 4u  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^ok;<fJ  
Accounting Circular 《会计通告》 (N\Zz*PLz  
accounting class 会计类别 ;{inhiySN  
accounting date 记帐日期；会计结算日期 <~Tlx:  
accounting for money 款项核算 i>[1^~;  
Accounting Officer 会计主任 jsvD[\P  
accounting period 会计报告期；会计期 \HOOWaapN  
accounting policy 会计政策；会计方针 E$[\Fk}S  
accounting practice 会计惯例 Az2$\  
accounting principle 会计准则 %.R_[.W  
accounting record 会计记录 ngN_,x7yc  
accounting report 会计报告 ZR'q.y[k)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z qg(\  
Accounting Society of China 中国会计学会 {q:o}<-L+  
accounting statement 会计报表 HH|&$C|64  
accounting system 会计制度；会计系统 
a".uS4x  
accounting transaction 会计事项；帐务交易 1XO*yZF  
accounting treatment 会计处理 M
r(~ *  
accounting year 会计年度 QPfS3%p`  
accretion 增值；添加 |8"~ou:.  
accrual 应计项目；应累算数目 )Oz( <vxw  
accrual basis 应计制；权责发生制 K
5)G+Id*  
accrual basis accounting 应计制会计；权责发生制会计 r\"O8\  
accrue 应累算；应计 tH"SOGfSt  
accrued benefit 应累算利益 sy`:wp  
accrued charges 应计费用 #7U,kTj9  
accrued cumulative preference share dividend 应累算的累积优先股股息 (K+TqJw  
accrued expenses 应累算费用 K,}"v ;||  
accrued interest payable 应付利息；应计未付利息 sHrpBm&O4  
accrued interest receivable 应收利息；应计未收利息 (;a O%  
accrued right 累算权益 Tf"DpA!_  
accruing profit 应累算的利润 >M^ 1m(  
accumulated fiscal reserve 累积财政储备 [lA[wCw  
accumulated profit 累积利润；滚存溢利 DwZt.*  
accumulated reserve 累积储备 ys;e2xekg  
accumulation of surplus income 累积收益盈余 @"HR"@pX  
acquired assets 既得资产 ?Y'S /  
acquisition 收购；购置；取得 d/(=q  
acquisition cost 购置成本 zHB{I(q  
acquisition expenses 购置费用 :u{0M&  
acquisition of 100% interest 收购全部股权 zux+ooU  
acquisition of control 取得控制权 j78xMGKO  
acquisition of fixed assets 购置固定资产 GD'C^\EaZ  
acquisition of shell “买壳” .VmI4V?}h  
acquisition price 收购价 Q[p0bD
:  
act of God 天灾 Md {,@ G  
acting partner 执事合伙人 G6eC.vU]j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 IO xj$?%l  
active partner 积极参与的合伙人 2ezuP F  
active trading 交投活跃 fu=}E5ScK  
actual circulation 实际流通 );z}T0C  
actual cost 实际成本 %MP s}B  
actual expenditure 实际开支；实际支出 #Y}Hh7.<  
actual income 实际入息；实际收入；实际收益 .tN)H1.:B  
actual market 现货市场 Oyq<y~}  
actual price 现货价；实际价格 ;.W0Aa  
actual profit 实际利润 [`fq4Ky  
actual quotation 实盘；实际价位；实际报价 gqD`1/  
actual year basis 按实际年度计算 Whd4-pR8  
actuals 实货 }C7tlA8,7  
actuarial investigation 精算调查 s80_e  
actuarial principle 精算原则 #s
#z@F  
actuarial report 精算师报告 G-3.-  
Actuarial Society of Hong Kong 香港精算学会 #K!Df%,<  
actuarial valuation 精算师估值 D-3/?"n  
actuary 精算师 &,."=G  
ad referendum agreement 暂定协议；有待覆核的协定 ?GFxJ6!%I  
ad valorem duty 从价税；按值征税 OqBw&zm  
ad valorem duty system 从价税制 y=vH8D]%X  
ad valorem fee 从价费 e^XijId.  
ad valorem tariff 从价关税 AD?DIE(v  
additional allowance 额外免税额 7^iF,
N  
additional amount for unexpired risk 未过期风险的额外款额 6ddkUPTF  
additional assessable profit 补加应评税利润 /2dK*v0  
additional assessment 补加评税 m4Wn$Z  
additional commitment 额外承担 E}@8sY L  
additional commitment vote 额外承担拨款 f/;\/Q[Z7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 : 1fik  
additional dependent parent allowance 供养父母额外免税额 d<7J)zUm3  
additional provision 额外拨款 +H&_Z38n  
additional stamp duty 附加印花税 iW"L!t#\|  
additional tax 补加税罚款；补加税款 rpEFyHorJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +zs6$OI]V  
adjudged bankrupt 被裁定破产 6eDIS|/  
adjudicated bankrupt 裁定破产人 GYO\l.%V5y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4E |6l  
adjudication of bankruptcy 裁定破产；宣告破产 z}bnw2d]  
adjudication of insolvency 裁定无力偿还债务 fSqbGoIQ  
adjusted actual 经调整的实数；调整后的实数 3Gp4%UT&  
adjusted current assets 经调整的流动资产；调整后的流动资产 w ^<Y5K  
adjusted figure 经调整的数字；调整后的数额 )i_FU~ LRq  
adjusted liabilities 经调整的负债；调整后的负债 INbjk;k  
adjusted loss 经调整的亏损；调整后的亏损 m]-8?B1`Y  
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 Y6L+3*Qt  
adjusted profit 经调整的利润；调整后的利润 lIFt/  
adjusted surplus 经调整的盈余额；调整后的盈余额 &YT7>z,  
adjusted value 经调整的价值；调整后的价值 Bd NuhV`0  
adjustment 调整；修订；理算〔保险〕 i9!Urq-  
adjustment centre 调剂中心 =|U2 }U;  
adjustment lag 调整过程的时间差距；调整时差 4G>|It  
adjustment mechanism 调整机制 =(n'#mV  
adjustment of loss 亏损调整 3K?0PRg  
adjustment process 调整过程；调整程序 mzT} C&hfP  
adjustment range 调整幅度 )b%c]!  
administered exchange rate 受管制汇率 "{x~j\<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 K%pmE?%,8  
administration expenses 行政费用 #dpt=  
administration fee 手续费；行政费 <,E*,&0W  
administration in bankruptcy 破产管理 >|Jw,,uf  
administration order 遗产管理令 4|$D.`Wu  
administrator 管理人；遗产管理人 0[1!K&(L  
administrator of the estate 遗产管理人 d(@A  
admission of debt 债项承认书 +1)C&:  
admission of proof 接纳债权证明 9>i6oF]Oq  
advance 放贷款项；垫付款项；预支款项；预付款项 f<w*l<@  
advance account 暂支帐目；预付款帐户 VNYLps@4H  
advance compensation 预付补偿金 <Y#R]gf1  
advance from shareholder 股东垫款 !GIsmqVY  
advance pending reimbursement 预支以待日后付还 4o*V12_r'4  
advanced economy 先进经济体系 pK8nzGQl7  
advancement 预付；预付财产 __ mtZ{  
advances warrant 垫款令 (j~V  
advancing 贷出 9#iDrZW  
adverse balance 逆差 5dgBSL$A}]  
adverse exchange 逆汇 4
]B3C\ v  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^mum5j
 
advice for collection 托收通知书 ]Qu12Wg}P  
advice of drawing 提款通知书；汇票通知书 tl)}Be+Dt;  
advice of payment 付款通知 /B!m|)h5~  
Advisory Committee [Securities and Futures Commission] } )e`0)  
谘询委员会〔证券及期货事务监察委员会〕 fiZv+R<x1  
Advisory Committee on Diversification 经济多元化谘询委员会 okcl-q  
affidavit 誓章；遗产申报誓章 =wj~6:Bf  
affidavit of no receipt 述明无收款的誓章 WD\{Sdx:r  
affiliate 联号；联营公司；附属公司 GBphab|  
affiliated company 附属公司；联号；联营公司 llleo8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 bY2Mw8e%  
affordability 负担能力 
*n*y!z  
African Development Bank [AfDB] 非洲开发银行 b{I`$E<[  
after-acquired property 事后取得的财产 ?:FotnU*p  
after-hours dealing 市后交易 !X8UP{J)L  
after-tax profit 税后盈利；税后利润；税后溢利 o(``7A@7a  
agency agreement 代理协议 RE.@ +A  
agency expenses 代理机构的开支 9/$P_Q:3  
agency fee 代理费 zOE6;c81  
Agency Law 《代理法》 {6n \532@  
agent 代理人；承销人 WsV3>=@f  
agent of company 公司代理人 >1~`tP  
agent's fee 代理人费；经纪费 .]e6TFsrO  
aggregate 总计；总数；总体数字 btF%}<o)  
aggregate amount 总款额；总额 _Y|kX2l S@  
aggregate assets and liabilities 总体资产与负债 A pjqSz"  
aggregate at constant price 按固定价格计算的总体数字 7[H`;l  
aggregate demand 总需求 YW{V4yW  
aggregate gross position 总持仓量 ? g{,MP5  
aggregate limit 总限额 cP2R24th  
aggregate of salaries tax 合计薪俸税 &JlR70gdHi  
aggregate performance 总体表现；总体业绩 .zAafi0  
aggregate supply 总体供应 JKT+ q*V  
aggregate surplus 总盈余 ,jnRt%W  
aggregate total 整体总额 Uu X"AFy~\  
aggregate value 总值；合计价值 >slN:dr0:  
aggregated basis 合计基准 (RmED\.]4  
aggregated net chargeable income 合计应课税入息实额 LgNNtZ&F  
aggregation 合并计算；合计；总和 4:@|q:DR  
aggregation of incomes of husband and wife 夫妇入息合并计算 B<XPu=|  
aggregation of property 财产的总和 3b
3cNYP  
agio 差价；贴水 E)hinH  
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》 +=h!?<*C8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment E`4=C@NN+,  
《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》 jp^WsHI3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment FqsjuU@l  
《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》 J3x7i8  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %'T>kz*A  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @L!#i*> 9  
agreement for a settlement 授产协议 W[>TqT63  
agreement for assignment 转让协议 JYr7;n'!  
agreement for sale 售卖协议；买卖协议 }AiS83B  
agreement for sale and purchase 买卖协议 ]2%P``Yj  
agreement for the payment of interest 支付利息协议 \r%Vgne-g  
agreement for the repayment of money 还款协议 VQ?H:1R  
agreement of reinsurance 再保险协议 9`v:$(I  
Agricultural Bank of China 中国农业银行 9(F?|bfk  
air passenger departure tax 飞机乘客离境税 LQ@|M.$A  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 02^(z6K'&?  
airport tax 机场税 qX'a&~s)n  
alcohol duty 酒精税 :UcS$M1LE  
alienation 让与；让渡；转让 T+nC>}*jgJ  
alimony 生活费；赡养费 ];d:z[\P  
All Ordinaries Index [AOI] 所有普通股指数 W>s'4C`  
all risks 全险；综合险 C9H11g7{  
All Sales Record for Stock Market 《股票市场成交报告》 <M OL{jan  
Allied Capital Resources Limited 新联财务有限公司 ,;P`Mf'YC  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 G^ZkY  
allocation letter 拨款信件 &8AS=v  
allocation of fund 分配款项；预留款项 >
v_5xd9  
allocation of profit 利润分配；溢利分配 .r|vz6tU?  
allocation warrant 拨款令 &E &iaw!  
allotment 分配；配股 GLQvAHC  
allotment notice 股份配售通知；配股通知 ]GtR8w@w  
allotment of shares 股份分配 6J-
}&U  
allowable 可获宽免；免税的 r)5\3j[P  
allowable business loss 可扣除的营业亏损 A]?O&m|  
allowable expenses 可扣税的支出 d+2O^of:T  
allowance 免税额；津贴；备抵；准备金 J8v:a`bX&  
allowance for debts 债项的免税额 h==GdS4  
allowance for depreciation by wear and tear 耗损折旧免税额 M y"!j,Up  
allowance for funeral expenses 殡殓费的免税额 C9g~l}=$&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0^&R7Rv c  
allowance for repairs and outgoings 修葺及支出方面的免税额 xnQGCw?S&}  
allowance to debtor 给债务人的津贴 O4PdN?  
alteration of capital 资本更改 e~s7ggg2k  
alternate trustee 候补受托人 '+I 2$xE  
amalgamation 合并 K}=8:BaUL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;9 &1JX  
ambit of charges 征税范围；收费范围 .&Pe7`.BE  
amended valuation 经修订的估值 i5<Va@ru!s  
American Commodities Exchange 美国商品交易所 Wx|6A#cg!  
American Express Bank Limited 美国运通银行 ~`>26BWQz  
American Stock Exchange 美国证券交易所 :z} _y&]  
amortization 摊销 `;qv}  
amount due from banks 存放银行同业的款项 xFm{oJ!]&  
amount due from banks abroad 存放海外银行同业的款项 +Q!xEfpO;  
amount due from holding companies 控股公司欠款 Omh&)|Iql  
amount due from local banks 存放本港银行同业的款项 #8f"}>U9.,  
amount due to banks 银行同业的存款 txfwLqx  
amount due to banks abroad 海外银行同业的存款 Pv-V7`{  
amount due to holding companies 控股公司存款 :y-0qzD?  
amount due to local banks 本港银行同业的存款 mERZ_[a2  
amount due to outport banks 外埠银行同业的存款 _ K+V?-=  
amount for note issue 发行纸币的款额 0HJqsSZ$mW  
amount of bond 担保契据的款额 2V2x,!  
amount of consideration 代价款额 UE,~_hp  
amount of contribution 供款数额 ~R?dD
L  
amount of indebtedness 负债款额 PDq}Tq  
amount of principal of the loan 贷款本金额 8P<UO  
amount of rates chargeable 应征差饷数额 9MtJo.A  
amount of share capital 股本额 Ul713Bjz  
amount of sums assured 承保款额 {8Jk=)(md  
amount of variation 变动幅度 <#p|z`N  
amount of vote 拨款数额 -KwL9J4u  
amount payable 应付款额 dI ZTLb"a  
amount receivable 应收款额 C3b0`|5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mf]( 3ZL  
analysis 分析 E2h;hr;W  
ancillary risk 附属风险 WQLHjGehe  
annual account 周年帐目；周年帐目报表；年度决算；年结 t2-nCRXEP  
annual accounting date 年结日期 }M9DqZ;I  
annual allowance 每年免税额；年积金；年度津贴；年津 Nzi/3r7m  
annual balance 年度余额 af?\kBm  
annual disposable income 每年可动用收入 @Wx`l) b  
annual estimates 周年预算 [r
Uh;_b\D  
annual fee 年费 X|1_0  
annual general meeting 周年大会 Xk&F4BJQk<  
annual growth rate 年增率；每年增长率 spU!t-n67  
annual long-term supplement 长期个案每年补助金 J'\eS./w|  
annual pensionable emolument 可供计算退休金的年薪 W#Hv~1  
annual report 年报 QK3j_'F=E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $XQ;~i   
annual return 周年报表；周年申报表；每年报税表格 q:-]d0B+  
Annual Return Rules 《周年报表规则》 lq\'  
annual review of consumer prices 每年消费物价回顾 Y0L5W;iM  
annual roll-forward basis 逐年延展方式
Z}K.^\S9  
annual salary 年薪 ,+NE:_  
annual statement 年度报表；年度决算表 ^Azt.\fMX  
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 & GzhcW~
 
annuitant 年金受益人 y800(z  
annuity 年金 nT@6g|!  
annuity contract 年金合约 orQV'  
annuity on human life 人寿年金 17n+4J]  
antecedent debt 先前的债项 V^Mf4!A(y  
ante-dated cheque 倒填日期支票 J+cAS/MYX  
anticipated expenditure 预期开支 {Ukc D+.Y  
anticipated net profit 预期纯利 4gv.E 0Fo  
anticipated revenue 预期收入 yYG3/Z3
u5  
anti-inflation measure 反通货膨胀措施 A1|7(Sow  
anti-inflationary stance 反通货膨胀立场 94h_t@Q/1  
apparent deficit 表面赤字 0x]OF8=J  
apparent financial solvency 表面偿债能力 |`k1zc)9  
apparent partner 表面合伙人 R
vPniT(<?  
application for personal assessment 个人入息课税申请书 PV]k3&y  
application of fund 资金应用 w$b+R8.n)  
application to release as liquidator and to destruct the books of accounts and documents y=oVUsG  
申请免除清盘人职务及毁灭帐簿与文件 (N*<\6kr  
appointed actuary 委任精算师 l6S19Kv  
appointed auditor 委任核数师；委任审计师 *< $c =  
appointed trustee 委任的受托人 w]W`R.  
appointer 委任人 PzMlua  
apportioned pro rata 按比例分摊 u8<&F`7j  
apportionment 分配；分摊 GTp?)nh^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^EC)~HP@C  
apportionment formula 分摊方程式 `bZ2x
@  
apportionment of estate duty 遗产税的分摊 }rKJeOo^x?  
appraisal 估价；评估 ,#P,B;r~  
appreciable growth 可观增长 &Hlm{FHU  
appreciable impact 显着影响 7z/(V\9B  
appreciable increase 可观增长 +(=0CA0GE  
appreciation 增值；升值 Qc&-\kQ:$u  
appreciation against other currencies 相对其他货币升值 7
Ykj#"BZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DnG/ n  
appreciation tax 增值税 &O+sK4P  
appropriation 拨款；拨用；拨付 }&Wp3EWw  
appropriation account 拨款帐目 |8DH4*y!  
Appropriation Bill 拨款法案 Z^'?
|qFj!  
appropriation-in-aid system 补助拨款办法 )KaLSL>  
approved assets 核准资产 wVvqw/j*f  
approved basket stock 认可一篮子证券 xfV,==uF  
approved budget 核准预算 k9^+9P^L  
approved charitable donation 认可慈善捐款 _C< 6349w  
approved charitable institution 认可慈善机构 93E,  
approved currency 核准货币；认可货币 7]/dg*A )C  
approved estimates 核准预算 /-
!&
k  
approved estimates of expenditure 核准开支预算 cX|[WT0[I  
approved overseas insurer 核准海外保险人 ;NiArcAS!  
approved overseas trust company 核准海外信托公司 W"b&M%y|  
approved pooled investment fund 核准汇集投资基金 $zk^yumdE  
approved provident fund scheme 认可公积金计划 *Fa)\.XX  
approved provision 核准拨款 )K>Eniou  
approved redeemable share 核准可赎回股份
QvG56:M3  
approved regional stock 认可地区性证券 "8wf.nZ  
approved retirement scheme 认可退休金计划 B\=SAi  
approved subordinated loan 核准附属贷款 tr6jh=  
arbitrage 套戥；套汇；套利 yCF"Z/.  
arbitrageur 套戥者；套汇者 [+g(  
arbitrary amount 临时款项 <mv7HKVg  
arrangement 措施；安排；协定 Je#!Wd  
arrears 欠款 #dva0%-1  
arrears of pay 欠付薪酬 /<3;0~#){  
arrears of revenue 逾期未收税款；逾期未收的帐项 |eHwp  
articles of association 组织章程；组织细则；组织章程细则 g9yaNelDh)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Veb+^&   
ascertainment of profit 确定利润 Lv `#zgo_f  
"Asia Clear" “亚洲结算系统” 2-vJv+-
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~t'#nV  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <^,o$b  
Asian Development Fund [ADF] 亚洲发展基金 M!eoe5  
Asian dollar bond 亚洲美元债券 N3uMkH-<  
Asian dollar market 亚洲美元市场 ioB|*D<U2  
Asian dollar rate 亚洲美元利率 q[{:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 d&}pgb-
Md  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =y)p>3p}&  
asked price 沽盘；喊价；索价；卖方报价 Zi 2o  
assessable income 应评税入息 1%$d D2  
assessable loss 应评税亏损 &Q\_;  
assessable profit 应评税利润 ! (2-(LgA  
assessable value 应评税值 9 9Ba{qj  
assessed profit 估定利润 !MZ+-dpK  
assessed value 经评估价值 E S#rs="  
assessment 评税；评定；估价；评税单 $x?NNS_ "J  
assessment number 评税编号；估价编号 ?8 SK\{9r6  
assessment of additional tax 补加税评税 AuoxZ?V  
assessment of performance 业绩评估；实绩评价 DJmoW  
Assessor 评税主任 ayV6m  
asset price bubbles 资产价格泡沫 >;&Gz-lm  
asset-backed securities 具资产保证的证券 |HrM_h<X  
assets accretion 资产增值 jrIA]K6  
assets and liabilities 资产与负债 `^v4zWDK  
assets betterment statement 资产递增表；资产改进表 S304ncS|M  
assets lending 实物放款；有抵押贷款 u9TzZ  
assets of the company passing on the death 死者去世时转移的公司资产 G 6W
x3~  
assets pledged as security for liabilities 用作负债抵押的资产 ( MB`hk-d  
assets portfolio 资产投资组合 M (+.$uz  
assets price 资产价格 o .l;: Un  
assets quality 资产质素 p]wP36<S!  
assets realization 资产变现 uz]E_&2  
assets refinancing arrangement 资产再集资安排 :|Z$3q
  
assets securitization 资产证券化 R;H?gE^m-  
assets situated outside Hong Kong 在香港以外地方的资产 1a<]$tZk  
assets stripping 削减资产；拆卖资产 J__;.rnk  
assets value 资产值 ykxbX  
assignee 承让人 q
^Z~IZ8IT  
assignment 转让；转让书；转让契 'Pf_5q  
assignment of interest 权益转让 -G8c5b[  
assignment of letters patent and trade mark 专利证书及商标转让 V
Bu8}}Ql  
assignment of property 物业转让；物业转让书 z)5S^{(  
assignment right 转让权 wb]*u7G t/  
assignor 转让人 aGpCNc{+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Hl4\M]]/&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 i\(\MzW*'  
associate member 附属会员 M(qxq(#{U  
associated body corporate 相联法人团体 PKi_Zh.D  
associated company 相联公司；联属公司 GtF2@\  
associated corporation 相联法团 Z`rK\Bc  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Ee&hG[sx  
公认会计师公会〔英国〕 }<SNO)h3  
Association of Futures Exchange Brokers 香港期货经纪协会 vKU`C?,L  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :bwM]k*$  
association of underwriters 承保人组织 =g@R%NDNV  
assumption of control 接管 zu52p4  
assurance 担保；保险；转易；转易书 CE{z-_{^  
assurance of interest 权益的转易 D,k(~  
at 19XX price 按一九ＸＸ年价格计算 WElrk:b  
at a discount 按赔价计算；按贴水价格计算；打折扣 Yy]T J  
at a premium 按溢价计算；按升水价格计算 0Qm"n6NQ  
at call 通知付款；按通知 j8pFgnQ  
at constant market price 按固定市价计算 SC'BmR"ox  
at constant price 按固定价格计算 ^Z2kq2}a  
at cost 按成本计算 , 7Xqte  
at current market price 按当时市价计算；按现时市价计算 *9J1$Wa  
at current price 按当时价格计算；按现时价格计算 hL0]R,t;'  
at factor cost 按要素成本计算；按生产要素成本计算 (zY *0lN  
at money-of-the-day price 按付款当日价格计算 kGm:VYf%  
at or better 按指定或较佳价位〔买卖指令〕 K'NcTw#f  
at par 按面值计算；平价 ^OF5F8Tf/  
at sight 见票即付 |=\91fP68`  
at the close 按收市盘 Raefj(^V  
at the opening 按开市盘 mG_BM/$  
attestation 见证；见证条款 <{giHT  
at-the-money option 平价期权 Rvvh{U;t  
attorney 受权人；受托代表人 s|Zx(.EP  
attornment 新拥有人承认书 8zZSp  
attributable profit 可归属利润 ^;zWWg/d  
attributable share value 可归属股份价值 en>9E.?N  
Auckland Stock Exchange 奥克兰证券交易所 s;J\Kc?"|  
auction 拍卖 ]c}=5m/  
auctioneer 拍卖商 vh &GIb  
audit 审计；核数 Ivsb<qzG  
Audit Commission 审计署 rR]-
RX(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] J^fm~P>.  
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〕 PPa^o8jd  
audit review 帐目审查 +e'X;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7IW> >RBF  
audited account 审计帐目；经审计的帐目 Y;,Hzmbs6w  
audited annual account 经审计的周年帐目 l)Zs-V!M^\  
audited balance sheet 经审计的资产负债表 NY@"&p'Q  
auditor 核数师；核数主任；审计师 a}>Dz 1R  
auditor's certificate 核数师证明书；审计师证明书 `@|w>8bMz{  
auditor's report 核数师报告；审计师报告 #XI"@pD  
Aussie bond 澳元债券 hq?jdNy :  
austerity budget 紧缩预算 rs:Q%V ^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 a=+T95ulDy  
Australia All Ordinaries Index 澳洲所有普通股票指数 khAqYu")  
Australian Dollar [AUD] 澳元 =MC~GXJSNw  
Australian Options Market 澳大利亚期权市场 v)):$s?WB  
Australian Securities Commission 澳洲证券事务监察委员会 Wt J{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 gLIT;BK  
Australian Stock Exchange 澳大利亚证券交易所 w>qCg XU3  
Austrian Schilling [ATS] 奥地利先令 (S oo<.9~  
authentication 认证；鉴证 H0a-(  
authority to purchase 委托购买证；委购书 =Y9\DeIZ  
authorization 认可；核准；授权；授权书 pcH<gF(k  
authorization by direction 指示授权 'S?;J ,/  
authorization by instruction 指令授权 ID4~Gn  
authorization by warrant 令状授权 ^Dr.DWi{$  
authorization of unit trust 单位信托的认可 ,GrB'N{8e  
authorized agent 指定代理人 cx^{/U?9}  
authorized capital 法定资本 Kd3QqVJBz1  
authorized clerk 出市员 :Q_x/+-  
authorized dealer 认可交易商 {B0h+. C  
authorized financial institution 认可财务机构 nJJs%@y  
authorized fund 认可基金 cXN _*%  
authorized fund house 获授权的基金公司；认可基金公司 qX$u4I!,  
authorized institution 认可机构 5h8o4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 KFDS q"j  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |y"jZT6R}t  
authorized insurer 获授权保险人；获认可承保人 ?z/Vgk+9|  
authorized investment 特准投资项目 `tE^jqrke5  
authorized person 获授权人 gi]ZG  
authorized representative 获授权代表 EvE,Dm?h  
authorized share capital 法定股本 v7IzDz6gF  
automated quotation system 自动报价系统 SMoz:J*Q(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] f-g1[!"F  
自动交易系统〔香港期货交易所有限公司〕 X \f[  
automatic adjustment mechanism 自动调整机制 @u) 'yS  
automatic adjustment system 自动调整系统 EfiU$8y  
Automatic Clearing House 自动票据交换所 iePf ]O*  
automatic exchange rates accumulation system 自动化汇率累集系统 \Hwg) Uc{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (ZP87Gz  
automatic teller machine [ATM] 自动柜员机 ->E=&X  
autopay 自动转帐 Ue$zH"w  
available assets 可用资产 j'GtgT  
available fiscal reserve 现存财政储备 ? _<[T  
available profit 可用利润 u1cu]Sj0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 '<@=vGsye  
average 平均；平均数；海损 dTGA5c  
average basic salary 平均基本薪金 7zDiHac  
average consumer expenditure 平均消费开支；一般消费开支 = .oHnMX2M  
average cost 平均成本 *Oo &}oAj  
average cost of land production 增辟土地平均成本 }nud  
average daily turnover 平均每日成交额 6T+  
average daily wage rate 平均每日工资率 GK{{7B  
average expenditure pattern 平均开支模式 RY=1H  
average growth rate 平均增长率 b2kWjg.4  
average net fixed assets 固定资产平均净值 0oU=RbC  
average of relatives 相对价格平均数 l#bAl/c`  
average price 平均价格 5PZN^\^
  
average propensity to consume 平均消费倾向；一般消费倾向 6^#uLp>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8]< f$3.  
average rate 平均率 EO)%UrWnC  
average revenue 平均收入；平均收益 +.Bmkim  
average stock 平均库存；平均存货 &uM^0eM  
average yearly rent 平均年租 GXX+}=b7qO  
avoidance of double taxation 避免双重课税 SwH2$: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 @5<CXTdF9c  
~ 3T,&?r  
给你加分了