一些有用的会计术语(也不知道发的地方对不对)A

A: P$z8TDCH  
A share Ａ股；甲类股份 V?U->0>Z4  
abatement of tax 减税；减扣免税额 `p`)D6  
ABN AMRO Bank N.V. 荷兰银行 ~e,k71  
above-the-line expenditure 线上项目支出；经常预算支出 N yT|=`;  
above-the-line receipt 线上项目收入；经常预算收入 RUHQ]@d#T  
ABSA Asia Limited 南非联合亚洲有限公司 R*~<?}Rr  
absolute change 绝对数值变更 ?n o.hf  
absolute expenditure 实际开支 19a/E1  
absolute guideline figure 绝对准则数字 2Qg.b-C  
absolute interest 绝对权益 Vy-N3L  
absolute order of discharge 绝对破产解除令 ['%]tWT9  
absolute profit margin 绝对利润幅度 LX{[9  
absolute value 实值；绝对值 a1]@&Dr  
absolutely vested interest 绝对既得权益 Bw2-4K\"kc  
absorbed cost 已吸收成本；已分摊成本 D<9FSxl6  
absorption 吸收；分摊；合并 q]F2
bo  
absorption rate 吸收率；摊配率；分摊率 T1TKwU8l  
ACB Finance Limited 亚洲商业财务有限公司 b X.S`  
acceptable form of reciprocity 合理的互惠条件 a f[<[2pma  
acceptable rate 适当利率；适当汇率 QI*Y7R~<  
acceptance agreement 承兑协议 v;.7-9c*  
acceptance for honour 参加承兑 kL;sA'I:S  
acceptor 承兑人；接受人；受票人 [4uTp[U!r  
acceptor for honour 参加承兑人 <4,hr
x&.  
accident insurance 意外保险 ,4$ZB(\  
Accident Insurance Association of Hong Kong 香港意外保险公会  9?c0cwP?  
accident insurance scheme 意外保险计划 tRU+6D <w  
accident year basis 意外年度基准 _[|~(lDJl  
accommodation 通融；贷款 -V@vY42  
accommodation bill 通融票据；空头票据 uM"G)$I\  
accommodation party 汇票代发人 s5? 1w  
account balance 帐户余额；帐户结余 iB#xUSkS  
account book 帐簿 dL%?k@R  
account collected in advance 预收款项 R$
(FrbC  
account current book 往来帐簿 o33wePx,  
account of after-acquired property 事后取得的财产报告 _@I<H\^  
account of defaulter 拖欠帐目 F9rxm  
account payable 应付帐款 ssbvuTr  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 LGx]z.30B  
account receivable 应收帐款 b4`t, D  
account receivable report 应收帐款报表 Ara D_D  
account statement 结单；帐单；会计财务报表 @]r,cPx0Y  
account title 帐户名称；会计科目 H8d%_jCr  
accountant's report 会计师报告 *FoH'\=  
Accountant's Report Rules 会计师报告规则 5o;M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @[{9B6NlV  
Accounting Arrangements 《会计安排》 ]`%}Q  
accounting basis 会计基础 h3rdqx1  
accounting by Official Receiver 破产管理署署长呈交的帐目  ^2-2Jz@  
Accounting Circular 《会计通告》 x(J|6Ey7!n  
accounting class 会计类别 ;=goIsk{Q  
accounting date 记帐日期；会计结算日期 nX(2&<  
accounting for money 款项核算 >`Xikn(  
Accounting Officer 会计主任 oNHbQ&h  
accounting period 会计报告期；会计期 WW33ZJ  
accounting policy 会计政策；会计方针 vR$[#`X  
accounting practice 会计惯例 'TWZ@8h~  
accounting principle 会计准则 xa+=9=<AQ  
accounting record 会计记录 R;+vE'&CO  
accounting report 会计报告 ??&Q"6Oe  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &2-d
ZK  
Accounting Society of China 中国会计学会 &DoYz[q  
accounting statement 会计报表 !{'C.sb?~  
accounting system 会计制度；会计系统 c#'t][Ii  
accounting transaction 会计事项；帐务交易 Fj? Q4_  
accounting treatment 会计处理 -xg$qvK  
accounting year 会计年度 9 cU]@j}2  
accretion 增值；添加 J^tLKTB  
accrual 应计项目；应累算数目 )}QtK+Rq  
accrual basis 应计制；权责发生制 AD_RU_a9  
accrual basis accounting 应计制会计；权责发生制会计 +"1@6,M  
accrue 应累算；应计 YlfzHeN1  
accrued benefit 应累算利益 @=CN#D12  
accrued charges 应计费用 = GUgb2TAT  
accrued cumulative preference share dividend 应累算的累积优先股股息 }7p`8?  
accrued expenses 应累算费用 v x qsK  
accrued interest payable 应付利息；应计未付利息 eXo7_#  
accrued interest receivable 应收利息；应计未收利息 d:08@~#  
accrued right 累算权益 Zpfsh2`  
accruing profit 应累算的利润 b1An2e[  
accumulated fiscal reserve 累积财政储备 'qR)f\
em  
accumulated profit 累积利润；滚存溢利 c*o05pMS  
accumulated reserve 累积储备 om6'%nXhn  
accumulation of surplus income 累积收益盈余 A")F7F31c  
acquired assets 既得资产 t[HfaW1W  
acquisition 收购；购置；取得 fBtTJ+51}  
acquisition cost 购置成本 !S6zC >  
acquisition expenses 购置费用 G 3))3]  
acquisition of 100% interest 收购全部股权 hSQ*_#  
acquisition of control 取得控制权 1/b5i8I2v  
acquisition of fixed assets 购置固定资产 a2J01B  
acquisition of shell “买壳” %K0 H?^.  
acquisition price 收购价 F@ Sw
  
act of God 天灾 FbH 1yz  
acting partner 执事合伙人 VK>ZH^-  
active market 买卖活跃的市场；交投畅旺的市场；旺市 } a#RX$d&  
active partner 积极参与的合伙人 "u#,#z_  
active trading 交投活跃 p0c*)_a*  
actual circulation 实际流通 sw<GlF"  
actual cost 实际成本 R_?Q`+X  
actual expenditure 实际开支；实际支出 ]w7wwU^^*U  
actual income 实际入息；实际收入；实际收益 R@ksYC3 F  
actual market 现货市场 l/WQqT  
actual price 现货价；实际价格 u7Z-kZ
  
actual profit 实际利润 ^FO&GM2a  
actual quotation 实盘；实际价位；实际报价 Er@'X0n  
actual year basis 按实际年度计算 b;kgP`%%  
actuals 实货
?@n, 9!  
actuarial investigation 精算调查 =3K}]3f  
actuarial principle 精算原则 ScN'|Ia.-  
actuarial report 精算师报告 &lnr?y^  
Actuarial Society of Hong Kong 香港精算学会 ck0K^o v  
actuarial valuation 精算师估值 FU]jI[  
actuary 精算师 p./9^S  
ad referendum agreement 暂定协议；有待覆核的协定 ngmHiI W  
ad valorem duty 从价税；按值征税 ,3+#?H  
ad valorem duty system 从价税制 HLYog+?  
ad valorem fee 从价费 .7GTL  
ad valorem tariff 从价关税 .J?cV;:`  
additional allowance 额外免税额 V{qpha4'P  
additional amount for unexpired risk 未过期风险的额外款额 94uAt&&b(  
additional assessable profit 补加应评税利润 T#M_2qJ1=  
additional assessment 补加评税 Mk-zeq<2z  
additional commitment 额外承担 z89
!\Q  
additional commitment vote 额外承担拨款 pNt,RRoR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "rHcsuSEw  
additional dependent parent allowance 供养父母额外免税额 4i]h0_]  
additional provision 额外拨款 $,I%g<  
additional stamp duty 附加印花税 4%refqWK  
additional tax 补加税罚款；补加税款 @Z}TF/Rx4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 'ozu4y  
adjudged bankrupt 被裁定破产 TwdY6E3`  
adjudicated bankrupt 裁定破产人 Hl"^E*9x  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )4O>V?B  
adjudication of bankruptcy 裁定破产；宣告破产 W}6OMAbsE;  
adjudication of insolvency 裁定无力偿还债务 (^!$m7  
adjusted actual 经调整的实数；调整后的实数 E\/J& .  
adjusted current assets 经调整的流动资产；调整后的流动资产 OSu/!Iv\  
adjusted figure 经调整的数字；调整后的数额 B183h  
adjusted liabilities 经调整的负债；调整后的负债 Ja4j7d1:  
adjusted loss 经调整的亏损；调整后的亏损 B>]4NF\)H9  
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 TUy 25E  
adjusted profit 经调整的利润；调整后的利润 4,g[g#g<q  
adjusted surplus 经调整的盈余额；调整后的盈余额 bd'io O  
adjusted value 经调整的价值；调整后的价值 ZovF]jf k  
adjustment 调整；修订；理算〔保险〕 ?^} z  
adjustment centre 调剂中心 Ef)v("'w  
adjustment lag 调整过程的时间差距；调整时差 c_~tCKAZ  
adjustment mechanism 调整机制 kleE\8_  
adjustment of loss 亏损调整 ) dB?Ep|  
adjustment process 调整过程；调整程序 !-tP\%'  
adjustment range 调整幅度 (R^qY"H 2  
administered exchange rate 受管制汇率 =Z 
/*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Nflw
mMJ  
administration expenses 行政费用 E'g?44vyw  
administration fee 手续费；行政费 .DrGr:UW  
administration in bankruptcy 破产管理  Iz_#wO  
administration order 遗产管理令 &x"hM  
administrator 管理人；遗产管理人 6<t<hP_3O  
administrator of the estate 遗产管理人 xI>HY9i)  
admission of debt 债项承认书 <>shx;g^C  
admission of proof 接纳债权证明 Pt=@U:  
advance 放贷款项；垫付款项；预支款项；预付款项 /mK."5-cm  
advance account 暂支帐目；预付款帐户 .ri?p:a}w  
advance compensation 预付补偿金 o;[cApiQ,2  
advance from shareholder 股东垫款 qu`F,OG  
advance pending reimbursement 预支以待日后付还 JHJIjYG>P  
advanced economy 先进经济体系 MkK6.qV\z  
advancement 预付；预付财产 r-e-2y7  
advances warrant 垫款令 K^m`3N"  
advancing 贷出 PP{s&(  
adverse balance 逆差 wn Q% 'Eo  
adverse exchange 逆汇 nN'>>'@>  
advertisement addressed to shareholders 在报章刊登的致股东通告 p3Z[-2I  
advice for collection 托收通知书 O-uf^S4  
advice of drawing 提款通知书；汇票通知书 Xs Ey8V  
advice of payment 付款通知 c&"OhzzJK'  
Advisory Committee [Securities and Futures Commission] ET\>cxSp  
谘询委员会〔证券及期货事务监察委员会〕 werTwe2Q  
Advisory Committee on Diversification 经济多元化谘询委员会 E0t%]?1  
affidavit 誓章；遗产申报誓章 UA3!28Y&E3  
affidavit of no receipt 述明无收款的誓章 qZ<|A%WQ  
affiliate 联号；联营公司；附属公司 a/Ik^:>m  
affiliated company 附属公司；联号；联营公司 Nm{J=`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -Pp =)_O  
affordability 负担能力 :"Gd;~p.  
African Development Bank [AfDB] 非洲开发银行 Sp-M:,H3H  
after-acquired property 事后取得的财产 Yu+;vjbK-  
after-hours dealing 市后交易 19]O;  
after-tax profit 税后盈利；税后利润；税后溢利 `st^i$A  
agency agreement 代理协议 %) /Bl.{}<  
agency expenses 代理机构的开支 70F(`;  
agency fee 代理费 W<\*5oB%H  
Agency Law 《代理法》 X,`^z,M%I  
agent 代理人；承销人 mV;)V8'  
agent of company 公司代理人 GhC%32F  
agent's fee 代理人费；经纪费 ;s^F:O  
aggregate 总计；总数；总体数字 ^!7|B3`  
aggregate amount 总款额；总额 m?y'Y`  
aggregate assets and liabilities 总体资产与负债 lPA:ho/`:  
aggregate at constant price 按固定价格计算的总体数字 3J}/<
&wv  
aggregate demand 总需求 zgPUW z X=  
aggregate gross position 总持仓量 }JM02R~I  
aggregate limit 总限额 e
kPn`U  
aggregate of salaries tax 合计薪俸税 Tqm)-|[  
aggregate performance 总体表现；总体业绩 jRBKy8?[C  
aggregate supply 总体供应 S<o\.&J  
aggregate surplus 总盈余 \E8CC>Jd  
aggregate total 整体总额 S{S.H?{F  
aggregate value 总值；合计价值 8,&pX ga  
aggregated basis 合计基准 1Gp|_8  
aggregated net chargeable income 合计应课税入息实额 5e >qBw8t  
aggregation 合并计算；合计；总和 1#V&'A  
aggregation of incomes of husband and wife 夫妇入息合并计算 oV;I8;#\J  
aggregation of property 财产的总和 rrrn8b6  
agio 差价；贴水 #@Rtb\9  
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》 Ou5,7Ne  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment C<E;f]d  
《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》 55V&[>|K5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +nKf ^rG  
《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》 JQ<9~J  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4mci@1K#^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 U&OE*dq  
agreement for a settlement 授产协议 Eemk2>iP?  
agreement for assignment 转让协议 bnxR)b
~  
agreement for sale 售卖协议；买卖协议 uu
f+M-P  
agreement for sale and purchase 买卖协议 _xdFQ  
agreement for the payment of interest 支付利息协议 dk.VH!uVb  
agreement for the repayment of money 还款协议 PbIir=  
agreement of reinsurance 再保险协议 </li<1  
Agricultural Bank of China 中国农业银行 l.%[s6  
air passenger departure tax 飞机乘客离境税 3h4'DQ.g  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >mp"=Y  
airport tax 机场税
5^e|802  
alcohol duty 酒精税 v]U0@#/p  
alienation 让与；让渡；转让 TIVrbO\!o  
alimony 生活费；赡养费 nA.~}  
All Ordinaries Index [AOI] 所有普通股指数 q/dja  
all risks 全险；综合险 m<GJ1)%3i  
All Sales Record for Stock Market 《股票市场成交报告》 ~
IS3i'bh  
Allied Capital Resources Limited 新联财务有限公司 ;hkzL_' E)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !3Ed0h]Bfa  
allocation letter 拨款信件 8gXf4A(N  
allocation of fund 分配款项；预留款项 ~Aoo\fN_U  
allocation of profit 利润分配；溢利分配 Ji;R{tZ.R  
allocation warrant 拨款令 8+8P{_  
allotment 分配；配股 D`@*udn=  
allotment notice 股份配售通知；配股通知 lk%W2N5  
allotment of shares 股份分配 /F_(
&H!m  
allowable 可获宽免；免税的 q":0\ar&QT  
allowable business loss 可扣除的营业亏损 }!1pA5x$  
allowable expenses 可扣税的支出 Na>?1F"KHk  
allowance 免税额；津贴；备抵；准备金 qA
irH1#  
allowance for debts 债项的免税额 a{4RG(I_  
allowance for depreciation by wear and tear 耗损折旧免税额 y R_x:,|g  
allowance for funeral expenses 殡殓费的免税额 95^-ptO{1`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (a@}J.lL  
allowance for repairs and outgoings 修葺及支出方面的免税额 #2Z\K>L  
allowance to debtor 给债务人的津贴 5u^;7
1  
alteration of capital 资本更改 wKj0vMW  
alternate trustee 候补受托人 V38v2LI  
amalgamation 合并 k%h%mz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T)#eaz$4W  
ambit of charges 征税范围；收费范围 $
#7~  
amended valuation 经修订的估值 rhO8v  
American Commodities Exchange 美国商品交易所 {"@E_{\  
American Express Bank Limited 美国运通银行 +^V%D!.$@  
American Stock Exchange 美国证券交易所 nI<Ab_EB  
amortization 摊销 |emZZj  
amount due from banks 存放银行同业的款项 ]?n~?dD{]  
amount due from banks abroad 存放海外银行同业的款项 j[&C6l+wH  
amount due from holding companies 控股公司欠款 yUlYf#`H  
amount due from local banks 存放本港银行同业的款项 {+x;J4  
amount due to banks 银行同业的存款 p WLFJH}N  
amount due to banks abroad 海外银行同业的存款 UkgiSv+  
amount due to holding companies 控股公司存款 '`/w%OEVC5  
amount due to local banks 本港银行同业的存款 U Y')|2y 5  
amount due to outport banks 外埠银行同业的存款 6dQ]=];  
amount for note issue 发行纸币的款额 .+2@(r  
amount of bond 担保契据的款额 cP&XkAQ  
amount of consideration 代价款额 {,
 zg  
amount of contribution 供款数额 ;&U! g&  
amount of indebtedness 负债款额 1`l10fqU  
amount of principal of the loan 贷款本金额 QP1bm]QYA  
amount of rates chargeable 应征差饷数额 TI^M9;b  
amount of share capital 股本额 jjU("b=  
amount of sums assured 承保款额 NiO|Aki{  
amount of variation 变动幅度 )@\m0bnF  
amount of vote 拨款数额 X0Zr?$q  
amount payable 应付款额 WJ m:?,  
amount receivable 应收款额 OE_>Kw7q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }q<%![%  
analysis 分析 0\Ga&Q0-(O  
ancillary risk 附属风险 <O30X !QuK  
annual account 周年帐目；周年帐目报表；年度决算；年结 n;0x\Q|S  
annual accounting date 年结日期
qFg"!w  
annual allowance 每年免税额；年积金；年度津贴；年津 (d$ksf_[%f  
annual balance 年度余额 g9oYK  
annual disposable income 每年可动用收入  4xnM7t\  
annual estimates 周年预算 O"~BnA`dJ  
annual fee 年费 ey! {  
annual general meeting 周年大会 Hpq?I-g<^  
annual growth rate 年增率；每年增长率 4&/m>%r  
annual long-term supplement 长期个案每年补助金 EE[JXoke  
annual pensionable emolument 可供计算退休金的年薪 /{+77{#Qn  
annual report 年报 nN[gAM (  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .m \y6  
annual return 周年报表；周年申报表；每年报税表格 3FpSo+  
Annual Return Rules 《周年报表规则》 q+}
Er*r  
annual review of consumer prices 每年消费物价回顾 BHEZ<K[U   
annual roll-forward basis 逐年延展方式 o7WK"E!pF'  
annual salary 年薪 k=r)kkO)  
annual statement 年度报表；年度决算表 Fmu
x#}Z  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 P},d`4Ty@  
annuitant 年金受益人 {fAj*,pzl  
annuity 年金 fY{&W@#g  
annuity contract 年金合约 'k9dN \ev  
annuity on human life 人寿年金 OX*5 yT{  
antecedent debt 先前的债项 xXm:S{I  
ante-dated cheque 倒填日期支票 {ehAF=C  
anticipated expenditure 预期开支 Ri&?uCCM  
anticipated net profit 预期纯利 _$YT*o@0J  
anticipated revenue 预期收入 $jtXNE?  
anti-inflation measure 反通货膨胀措施 Gp5=
cV'k  
anti-inflationary stance 反通货膨胀立场 s5SKQ#,@P  
apparent deficit 表面赤字 ( R0>0f@  
apparent financial solvency 表面偿债能力 nlaeo"]  
apparent partner 表面合伙人 ECF \/12  
application for personal assessment 个人入息课税申请书 Vs~!\<?
 
application of fund 资金应用  f]JLFg7  
application to release as liquidator and to destruct the books of accounts and documents ! fSM6Vo  
申请免除清盘人职务及毁灭帐簿与文件 /pOK4"  
appointed actuary 委任精算师 *>f-UNV  
appointed auditor 委任核数师；委任审计师 KWB;*P C^  
appointed trustee 委任的受托人 #I|j
Fn9  
appointer 委任人 b+3QqbJ[F  
apportioned pro rata 按比例分摊 I]OVzM  
apportionment 分配；分摊 E]26a,^L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b+qdl`Vd  
apportionment formula 分摊方程式 A-XWG9nL  
apportionment of estate duty 遗产税的分摊 t:<dirw,o  
appraisal 估价；评估 f*Dy>sw  
appreciable growth 可观增长 |)\{Rufb  
appreciable impact 显着影响 4_B1qN
 
appreciable increase 可观增长 BO3%p  
appreciation 增值；升值 j/Rm~!q  
appreciation against other currencies 相对其他货币升值 L4C_qb k;:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f}U@e0Lsb  
appreciation tax 增值税 %HK\  
appropriation 拨款；拨用；拨付 MEZc/Ru-[  
appropriation account 拨款帐目 8>y!=+9_  
Appropriation Bill 拨款法案 G,6Zy-Y9  
appropriation-in-aid system 补助拨款办法 O.g!k"nas&  
approved assets 核准资产 -F+dmI,1$  
approved basket stock 认可一篮子证券 7TW</g(  
approved budget 核准预算 39zwPoN>  
approved charitable donation 认可慈善捐款 Hjtn*^fo^  
approved charitable institution 认可慈善机构 ,F)9{ <r]  
approved currency 核准货币；认可货币 t)hAD_sf  
approved estimates 核准预算 :Kt'Fm,s?  
approved estimates of expenditure 核准开支预算 hB:}0@l6p=  
approved overseas insurer 核准海外保险人 9V5d=^  
approved overseas trust company 核准海外信托公司 K)d]3V!  
approved pooled investment fund 核准汇集投资基金 <R>%DD=v^  
approved provident fund scheme 认可公积金计划 uh_2yw_  
approved provision 核准拨款 X_nxC6[m%  
approved redeemable share 核准可赎回股份 d#*n@@V4  
approved regional stock 认可地区性证券 4Ev#`i3~  
approved retirement scheme 认可退休金计划 hR1n@/nh  
approved subordinated loan 核准附属贷款 @<W^/D1#L  
arbitrage 套戥；套汇；套利 /K2=GLl
;  
arbitrageur 套戥者；套汇者 !<P|:Oo*Dl  
arbitrary amount 临时款项 E6FT*}Q  
arrangement 措施；安排；协定 mtQ
lm5l  
arrears 欠款 KL}o%wfLy  
arrears of pay 欠付薪酬 Q1yj+)_  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]sf1+3  
articles of association 组织章程；组织细则；组织章程细则 aHvsgp]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %Qc5_of  
ascertainment of profit 确定利润 #^FDFl  
"Asia Clear" “亚洲结算系统” D)*OQLHW  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @&G< Np
`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8^FAeV#  
Asian Development Fund [ADF] 亚洲发展基金 YLEa;MR  
Asian dollar bond 亚洲美元债券 ?UPZ49y  
Asian dollar market 亚洲美元市场 h*JzJ0X  
Asian dollar rate 亚洲美元利率 vS$_H<;P  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `0qBuE_^h  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Pb(XR+  
asked price 沽盘；喊价；索价；卖方报价 :Vyr8+]  
assessable income 应评税入息 kA1C&  
assessable loss 应评税亏损 D<35FD,  
assessable profit 应评税利润 ue;o:>G  
assessable value 应评税值 m.K@g1G  
assessed profit 估定利润 ^XIVWf#`H  
assessed value 经评估价值 ;=?f0z<  
assessment 评税；评定；估价；评税单 J"&jR7-9  
assessment number 评税编号；估价编号 WLe9m02r  
assessment of additional tax 补加税评税 j$z<
wR7j0  
assessment of performance 业绩评估；实绩评价 '.mHx#?7  
Assessor 评税主任 0;bi*2U  
asset price bubbles 资产价格泡沫 RTgR>qI&)  
asset-backed securities 具资产保证的证券 |<q9Ee  
assets accretion 资产增值 gPu0j4&-  
assets and liabilities 资产与负债 }bg_?o;X}  
assets betterment statement 资产递增表；资产改进表 =Bq3O58+  
assets lending 实物放款；有抵押贷款 RrPo89o  
assets of the company passing on the death 死者去世时转移的公司资产 +TQMA>@g<  
assets pledged as security for liabilities 用作负债抵押的资产 0Ek+ }`  
assets portfolio 资产投资组合 /s\_"p  
assets price 资产价格 +?!x;qS^  
assets quality 资产质素 m<DiYxK  
assets realization 资产变现 y ;$8C  
assets refinancing arrangement 资产再集资安排 SX4"HadV>  
assets securitization 资产证券化 P})Iwk|Z  
assets situated outside Hong Kong 在香港以外地方的资产 8<VO>WA>E  
assets stripping 削减资产；拆卖资产 L:(>O
N  
assets value 资产值 E(;V.=I  
assignee 承让人 l-Q.@hG  
assignment 转让；转让书；转让契 EM.7,;|N  
assignment of interest 权益转让 X}/{90UD  
assignment of letters patent and trade mark 专利证书及商标转让 r[TTG0|  
assignment of property 物业转让；物业转让书 hLZ<h7:  
assignment right 转让权 opKk#40  
assignor 转让人 (np %urx!  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 EAgNu?L  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2'38(wXn#  
associate member 附属会员 mF?GQls`  
associated body corporate 相联法人团体 -666|pA  
associated company 相联公司；联属公司 ]ZB^Hi_  
associated corporation 相联法团 z DP  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] .)zX<~,  
公认会计师公会〔英国〕 W
xi|(}  
Association of Futures Exchange Brokers 香港期货经纪协会 c:R`]4o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 i"h '^6M1  
association of underwriters 承保人组织 ,1s,G]%M  
assumption of control 接管 ):Vzv  
assurance 担保；保险；转易；转易书 JE<zQf(&  
assurance of interest 权益的转易 Zy>iaG9}  
at 19XX price 按一九ＸＸ年价格计算 i09w(k?  
at a discount 按赔价计算；按贴水价格计算；打折扣 t#Q" ;e  
at a premium 按溢价计算；按升水价格计算 .!kO2/:6  
at call 通知付款；按通知 } +@H&}u  
at constant market price 按固定市价计算 &7{/ x~S{  
at constant price 按固定价格计算 U8T"ABvFP  
at cost 按成本计算  b* QRd  
at current market price 按当时市价计算；按现时市价计算 %4%$NdU"  
at current price 按当时价格计算；按现时价格计算 [^cflmV  
at factor cost 按要素成本计算；按生产要素成本计算 d=TZaVL$$  
at money-of-the-day price 按付款当日价格计算 x tJ_azt  
at or better 按指定或较佳价位〔买卖指令〕 z g@,s"`>  
at par 按面值计算；平价 Ls<.&3X2  
at sight 见票即付 I-fjqo3  
at the close 按收市盘 RW!_ZzZ  
at the opening 按开市盘 #9{9T"ed  
attestation 见证；见证条款 p;GT[Ds^  
at-the-money option 平价期权 d"1DE  
attorney 受权人；受托代表人 4@qKML  
attornment 新拥有人承认书 u]B15mT?  
attributable profit 可归属利润 Tk^J#};N  
attributable share value 可归属股份价值 5i+0GN3nd  
Auckland Stock Exchange 奥克兰证券交易所 \uumNpB*n  
auction 拍卖 HywT  
auctioneer 拍卖商 n>_EEw2/  
audit 审计；核数 :N826_q  
Audit Commission 审计署 6
(Qr!<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] a^vXwY  
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〕 #!m`A+!~!  
audit review 帐目审查 =*i
cCng  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Y=%SK8]Q;  
audited account 审计帐目；经审计的帐目 rcC}4mNe  
audited annual account 经审计的周年帐目 ;>eD`Wh  
audited balance sheet 经审计的资产负债表 Myl!tXawe8  
auditor 核数师；核数主任；审计师 ]kN<N0;\d  
auditor's certificate 核数师证明书；审计师证明书 \WDL?(G<  
auditor's report 核数师报告；审计师报告 $Vi[195]2  
Aussie bond 澳元债券 T,Bu5:@#  
austerity budget 紧缩预算 =aWj+ggd@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 GJUorj&  
Australia All Ordinaries Index 澳洲所有普通股票指数 !s>AVV$;0  
Australian Dollar [AUD] 澳元 !T((d7;  
Australian Options Market 澳大利亚期权市场 H O^3v34ZO  
Australian Securities Commission 澳洲证券事务监察委员会 sG/mmZHYzr  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .%.kEJh`  
Australian Stock Exchange 澳大利亚证券交易所 wH=L+bA>a  
Austrian Schilling [ATS] 奥地利先令 CO
E,pb17  
authentication 认证；鉴证 +s*OZ6i [  
authority to purchase 委托购买证；委购书 yzvNv]Z'*  
authorization 认可；核准；授权；授权书 M  `QYrH  
authorization by direction 指示授权 cB;:}Q08#  
authorization by instruction 指令授权 4@K9%  
authorization by warrant 令状授权 6I$laHx?  
authorization of unit trust 单位信托的认可 LP{{PT.&X  
authorized agent 指定代理人 aUdbN&G  
authorized capital 法定资本 LqH<HGMFD  
authorized clerk 出市员 ; bBz<  
authorized dealer 认可交易商 5/v,|  
authorized financial institution 认可财务机构 (1 "unP-  
authorized fund 认可基金 N2?o6)  
authorized fund house 获授权的基金公司；认可基金公司 Vv
th,  
authorized institution 认可机构 }Htnhom0n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |Ef\B]Ns  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &=1Ag}l57  
authorized insurer 获授权保险人；获认可承保人 qk;vn}auD]  
authorized investment 特准投资项目 -8L22t  
authorized person 获授权人 x[mxp/ /P  
authorized representative 获授权代表 X{n7)kgL  
authorized share capital 法定股本 DcNQ2Zz?%  
automated quotation system 自动报价系统 %idn7STJ}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1]yOC)u"i  
自动交易系统〔香港期货交易所有限公司〕 ^w0V{qF{  
automatic adjustment mechanism 自动调整机制 61Z#;2]  
automatic adjustment system 自动调整系统 (M1HNIM;(  
Automatic Clearing House 自动票据交换所
4%8}vCs  
automatic exchange rates accumulation system 自动化汇率累集系统 LvWl*:z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,0'Yj?U>  
automatic teller machine [ATM] 自动柜员机 >m}U|#;W  
autopay 自动转帐 Q9(J$_:  
available assets 可用资产 ~?V+^<P  
available fiscal reserve 现存财政储备 7eQE[C  
available profit 可用利润 j\^0BTZ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 [0_JS2KE  
average 平均；平均数；海损 `EV"
/&`  
average basic salary 平均基本薪金 a@|/D\C  
average consumer expenditure 平均消费开支；一般消费开支 R^}}-Dvr  
average cost 平均成本 p!+7F\  
average cost of land production 增辟土地平均成本 S?X2MX  
average daily turnover 平均每日成交额 Kn9O=?Xh;  
average daily wage rate 平均每日工资率 -S
7PnR6  
average expenditure pattern 平均开支模式 y8Q96zi  
average growth rate 平均增长率 =h?Q.vad  
average net fixed assets 固定资产平均净值 .Z,3:3,]  
average of relatives 相对价格平均数 ;j#$d@VG"  
average price 平均价格 f8ap+][  
average propensity to consume 平均消费倾向；一般消费倾向 2?",2x09  
average propensity to save 平均储蓄倾向；一般储蓄倾向 oYYns%r}{  
average rate 平均率 _
xg4;W6M=  
average revenue 平均收入；平均收益 }pE8G#O&  
average stock 平均库存；平均存货 \htL\m^$9  
average yearly rent 平均年租 K!X>k

 
avoidance of double taxation 避免双重课税 rAc Yt9M#  
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 cJEOwAN  
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