一些有用的会计术语(也不知道发的地方对不对)A

A: lk3=4|?zsE  
A share Ａ股；甲类股份 = &tmP  
abatement of tax 减税；减扣免税额 =>iA gp'#  
ABN AMRO Bank N.V. 荷兰银行 W/fuKGZi_  
above-the-line expenditure 线上项目支出；经常预算支出 jQ\zGJ3  
above-the-line receipt 线上项目收入；经常预算收入 UAn&\8g_  
ABSA Asia Limited 南非联合亚洲有限公司 AY,].Zg[  
absolute change 绝对数值变更 .iG&Lw\,  
absolute expenditure 实际开支 kV;fD$iW;  
absolute guideline figure 绝对准则数字 k
&/OU:7Y  
absolute interest 绝对权益 .uF[C{RnO  
absolute order of discharge 绝对破产解除令 K/L;8a  
absolute profit margin 绝对利润幅度 t `kui.  
absolute value 实值；绝对值 g%nl!dgS  
absolutely vested interest 绝对既得权益 $pyOn2}  
absorbed cost 已吸收成本；已分摊成本 [P~hjm
J(y  
absorption 吸收；分摊；合并 OsqNB'X  
absorption rate 吸收率；摊配率；分摊率 ]QVNn?PA8  
ACB Finance Limited 亚洲商业财务有限公司 &V7M}@  
acceptable form of reciprocity 合理的互惠条件 pO7Zs  
acceptable rate 适当利率；适当汇率 n]}W``=7  
acceptance agreement 承兑协议 9QQyl\  
acceptance for honour 参加承兑 ?t](a:IX  
acceptor 承兑人；接受人；受票人 bD^b  
acceptor for honour 参加承兑人 zZ=pP5y8  
accident insurance 意外保险 #P<N^[m  
Accident Insurance Association of Hong Kong 香港意外保险公会 Hnk:K9u.B:  
accident insurance scheme 意外保险计划 -fS.9+k0/  
accident year basis 意外年度基准 EV pi^>M  
accommodation 通融；贷款 #|[ M?3  
accommodation bill 通融票据；空头票据 PjKECN  
accommodation party 汇票代发人 ^r6!l.  
account balance 帐户余额；帐户结余 ;&V s4  
account book 帐簿 w[tmCn
+  
account collected in advance 预收款项 }e2VY  
account current book 往来帐簿 _>+8og/%@  
account of after-acquired property 事后取得的财产报告 ]hos+;4p  
account of defaulter 拖欠帐目 +{<#(}  
account payable 应付帐款 ^D%FX!$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U*3J+Y  
account receivable 应收帐款 YNwp/Y  
account receivable report 应收帐款报表 km~Ll  
account statement 结单；帐单；会计财务报表 br-]fE.be  
account title 帐户名称；会计科目 2i;7{7  
accountant's report 会计师报告 :cB=SYcC%  
Accountant's Report Rules 会计师报告规则 B"yFS7Rrj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )R`xR,H  
Accounting Arrangements 《会计安排》 [AMAa]^  
accounting basis 会计基础 eET&pP3Rp  
accounting by Official Receiver 破产管理署署长呈交的帐目 AIMSX]m  
Accounting Circular 《会计通告》 R^?/' dr  
accounting class 会计类别 Ar*^;/  
accounting date 记帐日期；会计结算日期 Wbr+KX8)  
accounting for money 款项核算 v~QHMg  
Accounting Officer 会计主任 ~t9tnLc$  
accounting period 会计报告期；会计期 *na?n2Yzt  
accounting policy 会计政策；会计方针 P3$Q&^?  
accounting practice 会计惯例 8J$|NYv_b  
accounting principle 会计准则 iQDx{m3]  
accounting record 会计记录 vz.>~HBP  
accounting report 会计报告 ]vwW]O7
  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =UUU$hq2  
Accounting Society of China 中国会计学会 2hzsKkrA {  
accounting statement 会计报表 ,) J~,^f6  
accounting system 会计制度；会计系统 '%q$`KDb  
accounting transaction 会计事项；帐务交易 o2<#s)GpY  
accounting treatment 会计处理 % qV 6  
accounting year 会计年度 KQB
3m"  
accretion 增值；添加 D$t k<{)oB  
accrual 应计项目；应累算数目 ^R:cd8+?%  
accrual basis 应计制；权责发生制 qkiI/nH3  
accrual basis accounting 应计制会计；权责发生制会计 BD(Z5+EU1  
accrue 应累算；应计 uEX!xx?Q#  
accrued benefit 应累算利益 |PC*=ykT3  
accrued charges 应计费用 1t)il^p4[;  
accrued cumulative preference share dividend 应累算的累积优先股股息 293M\5:  
accrued expenses 应累算费用 }GeSu|m(  
accrued interest payable 应付利息；应计未付利息 Y1]n^  
accrued interest receivable 应收利息；应计未收利息 rqY`8Ry2M  
accrued right 累算权益 yu;P +G  
accruing profit 应累算的利润 C.FI~Z  
accumulated fiscal reserve 累积财政储备 ."9];)2rx  
accumulated profit 累积利润；滚存溢利 B)0i:"q  
accumulated reserve 累积储备 {{QELfH2  
accumulation of surplus income 累积收益盈余 O#F4WWF  
acquired assets 既得资产 @nux9MX
<9  
acquisition 收购；购置；取得 Uu`9"  
acquisition cost 购置成本 Za1QC;7  
acquisition expenses 购置费用 ZzSz%z_sE  
acquisition of 100% interest 收购全部股权 /Njd[=B  
acquisition of control 取得控制权 g*_cPU0~m  
acquisition of fixed assets 购置固定资产 VIv&ofyAR  
acquisition of shell “买壳” [n:<8ho  
acquisition price 收购价 b:TLV`>/&  
act of God 天灾 NxsBX:XDn  
acting partner 执事合伙人
]"?)Z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]@phF _  
active partner 积极参与的合伙人 B!?%O  
active trading 交投活跃 Z'.AAOG  
actual circulation 实际流通 Sy0$z39  
actual cost 实际成本 fTK3,s1=  
actual expenditure 实际开支；实际支出 E>D_V@,/  
actual income 实际入息；实际收入；实际收益 =`H@%  
actual market 现货市场 OG>}M$Ora  
actual price 现货价；实际价格 kZmpu?P  
actual profit 实际利润 <nT +$   
actual quotation 实盘；实际价位；实际报价 R8a3 1&  
actual year basis 按实际年度计算 .nx2";oi  
actuals 实货 ` 2V19
s]  
actuarial investigation 精算调查 oYm[V<nIl  
actuarial principle 精算原则 VgZsB$Ori  
actuarial report 精算师报告 [q8 P~l  
Actuarial Society of Hong Kong 香港精算学会 ddJe=PUb  
actuarial valuation 精算师估值 /7Cc#P6  
actuary 精算师 K3#@SYj  
ad referendum agreement 暂定协议；有待覆核的协定 8|l\EVV6  
ad valorem duty 从价税；按值征税 L?mrbay  
ad valorem duty system 从价税制 JehrDC2N  
ad valorem fee 从价费 klT@cO-9  
ad valorem tariff 从价关税 HMh"}I2n  
additional allowance 额外免税额 %[ Z
\S0C  
additional amount for unexpired risk 未过期风险的额外款额 e?
8FN. q  
additional assessable profit 补加应评税利润 $Avjnm  
additional assessment 补加评税 z`f($t[  
additional commitment 额外承担 l)1r+@)\  
additional commitment vote 额外承担拨款 /rnu<Q#iH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f'EuY17w  
additional dependent parent allowance 供养父母额外免税额 0dE@c./R i  
additional provision 额外拨款 VJ]JjB j  
additional stamp duty 附加印花税 CVL3VT1j0  
additional tax 补加税罚款；补加税款 T[UN@^DP(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 svcK?^ HTe  
adjudged bankrupt 被裁定破产 5YeM%%-S  
adjudicated bankrupt 裁定破产人 I 8`VNA&b  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3z{?_;bR  
adjudication of bankruptcy 裁定破产；宣告破产 3q\,$*D.  
adjudication of insolvency 裁定无力偿还债务 KBx6NU?;PO  
adjusted actual 经调整的实数；调整后的实数 ^:^9l1]  
adjusted current assets 经调整的流动资产；调整后的流动资产 eg;~zv  
adjusted figure 经调整的数字；调整后的数额 Z`ID+  
adjusted liabilities 经调整的负债；调整后的负债 5B3G @KR  
adjusted loss 经调整的亏损；调整后的亏损 \fz<.l]  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 A$Hfr8w1u  
adjusted profit 经调整的利润；调整后的利润 R{
<kW9!  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q ayPo]O  
adjusted value 经调整的价值；调整后的价值 jaII r06  
adjustment 调整；修订；理算〔保险〕 v3~?;f,l  
adjustment centre 调剂中心 _=F=`xu  
adjustment lag 调整过程的时间差距；调整时差 cPyE 6\lN  
adjustment mechanism 调整机制 X86O lP)eX  
adjustment of loss 亏损调整 Jh,]r?Bd  
adjustment process 调整过程；调整程序 sBvzAVBL  
adjustment range 调整幅度 ;-~B)M_S`  
administered exchange rate 受管制汇率 tE<H|_{L  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 K*K,}W&}
 
administration expenses 行政费用 D#cyOrzy  
administration fee 手续费；行政费 RzE_K'M  
administration in bankruptcy 破产管理 saBVgSd  
administration order 遗产管理令 ]%@M>?Ywc  
administrator 管理人；遗产管理人 4i)1'{e  
administrator of the estate 遗产管理人 %[Wh [zZy  
admission of debt 债项承认书 C~,a!qY  
admission of proof 接纳债权证明 EE&K0<?T|:  
advance 放贷款项；垫付款项；预支款项；预付款项 GfoLae  
advance account 暂支帐目；预付款帐户 [8 ]z|bM  
advance compensation 预付补偿金 {FeDvhv  
advance from shareholder 股东垫款 t5\-v_mG=&  
advance pending reimbursement 预支以待日后付还 Cjm`|~&e+  
advanced economy 先进经济体系 IA8f*]?  
advancement 预付；预付财产 U)fc*s  
advances warrant 垫款令 Rr&h!YMb  
advancing 贷出 JjtNP)We  
adverse balance 逆差 yVU^M?`#  
adverse exchange 逆汇 ]!?;@$wx  
advertisement addressed to shareholders 在报章刊登的致股东通告 e^6)Zz1\  
advice for collection 托收通知书 <wN}X#M  
advice of drawing 提款通知书；汇票通知书 Y,<{vLEC  
advice of payment 付款通知 ]7W&JKmA&  
Advisory Committee [Securities and Futures Commission] :~&~y-14  
谘询委员会〔证券及期货事务监察委员会〕 FH?U(-  
Advisory Committee on Diversification 经济多元化谘询委员会 \)#kquH/l  
affidavit 誓章；遗产申报誓章 1H? u Qy  
affidavit of no receipt 述明无收款的誓章 I&#| w"/"U  
affiliate 联号；联营公司；附属公司 x nsLf?>]  
affiliated company 附属公司；联号；联营公司 AifWf2$S  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <'y?KiphL  
affordability 负担能力 cOmw?kA*G  
African Development Bank [AfDB] 非洲开发银行 n9W(bG o  
after-acquired property 事后取得的财产 oK6tTK  
after-hours dealing 市后交易 ?GKb7Oj  
after-tax profit 税后盈利；税后利润；税后溢利 >)fi^  
agency agreement 代理协议 q/4J.jL  
agency expenses 代理机构的开支 9UdM`v)(  
agency fee 代理费 rK'L6o  
Agency Law 《代理法》 EH+"~-v)ae  
agent 代理人；承销人 g
X@HO|.t  
agent of company 公司代理人 >?2M }TV3  
agent's fee 代理人费；经纪费 h5*JkRm  
aggregate 总计；总数；总体数字 1g
L2ia  
aggregate amount 总款额；总额 b|l:fT?&  
aggregate assets and liabilities 总体资产与负债 #^u$  
aggregate at constant price 按固定价格计算的总体数字 ;#g"(  
aggregate demand 总需求 Q|S.R1L^  
aggregate gross position 总持仓量 \FQRNj?'_  
aggregate limit 总限额 jFQQ`O V  
aggregate of salaries tax 合计薪俸税 2V- 16Q'%  
aggregate performance 总体表现；总体业绩 Z3"%`*Tmq-  
aggregate supply 总体供应 k^3>Y%^1  
aggregate surplus 总盈余 EU2$f  
aggregate total 整体总额 D=q:*x  
aggregate value 总值；合计价值 l: HTk4$0  
aggregated basis 合计基准 p|X"@kuseO  
aggregated net chargeable income 合计应课税入息实额 \:%(q/v"X  
aggregation 合并计算；合计；总和 T,,WoPU8t  
aggregation of incomes of husband and wife 夫妇入息合并计算 yr)G]K[/  
aggregation of property 财产的总和 %P;lv*v.  
agio 差价；贴水 |HiE@  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 y`Wty@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment >:74%D0UF  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 [owWiN4`s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ci@o|Y }tP  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 jD$,.AVvz  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "@e3EX7h  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =_.l8IYX$%  
agreement for a settlement 授产协议 {fPy=,>Nb  
agreement for assignment 转让协议 f(>p=%=O  
agreement for sale 售卖协议；买卖协议 J{.{f  
agreement for sale and purchase 买卖协议 NW~N}5T  
agreement for the payment of interest 支付利息协议 so,t  
agreement for the repayment of money 还款协议 NO*u9YH?  
agreement of reinsurance 再保险协议 @6Y?\Wx$w  
Agricultural Bank of China 中国农业银行 v [wb~uw\  
air passenger departure tax 飞机乘客离境税 %0S3V[4I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7x"
R3  
airport tax 机场税 +SP{hHa^  
alcohol duty 酒精税 nHM
~  
alienation 让与；让渡；转让 ]J1dt
N=  
alimony 生活费；赡养费 VQc_|z_s  
All Ordinaries Index [AOI] 所有普通股指数 b.2aHu( 3  
all risks 全险；综合险 "3X2VFwo
J  
All Sales Record for Stock Market 《股票市场成交报告》 rN<0 R`4sE  
Allied Capital Resources Limited 新联财务有限公司 R3 -n>
V5o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 lUOF4U&r  
allocation letter 拨款信件 [T8WThs  
allocation of fund 分配款项；预留款项 F%@A6'c  
allocation of profit 利润分配；溢利分配 E-T)*`e  
allocation warrant 拨款令 u4t7Ie*Q  
allotment 分配；配股 ;,hwZZ
A  
allotment notice 股份配售通知；配股通知 iw3FA4{(  
allotment of shares 股份分配 >nJ\BPx  
allowable 可获宽免；免税的 F~,Mw8  
allowable business loss 可扣除的营业亏损 %R}qg6dL  
allowable expenses 可扣税的支出 , Rk9N  
allowance 免税额；津贴；备抵；准备金 ax"+0L{  
allowance for debts 债项的免税额 ^=GC3%  J  
allowance for depreciation by wear and tear 耗损折旧免税额 0!4Ts3qn1  
allowance for funeral expenses 殡殓费的免税额 LK{*sHi$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sQYkQ81  
allowance for repairs and outgoings 修葺及支出方面的免税额 a!zz6/
q[  
allowance to debtor 给债务人的津贴 *z5.vtfu!  
alteration of capital 资本更改 .<->C?#  
alternate trustee 候补受托人 4X!/hI=jq  
amalgamation 合并 2Z+Wu3#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xs{3pkTYD  
ambit of charges 征税范围；收费范围 =mO vs  
amended valuation 经修订的估值 %v=*Wb\3|  
American Commodities Exchange 美国商品交易所 _~'=C#XI)  
American Express Bank Limited 美国运通银行 u}#(.)a:  
American Stock Exchange 美国证券交易所 +Z
b;Vn4  
amortization 摊销 @3>u@  
amount due from banks 存放银行同业的款项 KI.q@zO6|  
amount due from banks abroad 存放海外银行同业的款项 Q)~aiI0  
amount due from holding companies 控股公司欠款 x) ,eI'mf  
amount due from local banks 存放本港银行同业的款项 [8Y:65  
amount due to banks 银行同业的存款 _'#n6^Us<  
amount due to banks abroad 海外银行同业的存款 G4Q[Th  
amount due to holding companies 控股公司存款 :">!r.Q  
amount due to local banks 本港银行同业的存款 Uf1!qP/H?  
amount due to outport banks 外埠银行同业的存款 [zH:1Zhl&  
amount for note issue 发行纸币的款额 ncZ+gzK|"  
amount of bond 担保契据的款额 3OrczJ=[UF  
amount of consideration 代价款额 RFi S@.7  
amount of contribution 供款数额 >"??!|XG^  
amount of indebtedness 负债款额 e6`Jbu+J<f  
amount of principal of the loan 贷款本金额 ;0Q4<F  
amount of rates chargeable 应征差饷数额 DHyq^pJ  
amount of share capital 股本额 `XJG(Oas\  
amount of sums assured 承保款额 4R#chQ  
amount of variation 变动幅度 ?fQ'^agq  
amount of vote 拨款数额 @bi}W`  
amount payable 应付款额 RF`.xQ26=  
amount receivable 应收款额 S4Pxc ]!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (9tX5$e6N  
analysis 分析 9"N~yKa`"K  
ancillary risk 附属风险 G'nmllB`]  
annual account 周年帐目；周年帐目报表；年度决算；年结 1rNzJ;'  
annual accounting date 年结日期 `}D,5^9]  
annual allowance 每年免税额；年积金；年度津贴；年津 kI,yU}<Fq  
annual balance 年度余额 g!FuY/%+
 
annual disposable income 每年可动用收入 Giid~e33  
annual estimates 周年预算 S){)Z  
annual fee 年费 rF3wx.  
annual general meeting 周年大会 1gE
 [v  
annual growth rate 年增率；每年增长率 L 8c0lx}Nn  
annual long-term supplement 长期个案每年补助金 ^4y,W]JUDt  
annual pensionable emolument 可供计算退休金的年薪 6,^>mNm  
annual report 年报 kVuUjP6(c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fJ=
0HNmX  
annual return 周年报表；周年申报表；每年报税表格 sSr&:BOsi  
Annual Return Rules 《周年报表规则》 $|zX|  
annual review of consumer prices 每年消费物价回顾 d8DV[{^  
annual roll-forward basis 逐年延展方式 f- K+]aZ)  
annual salary 年薪 @#l `iK  
annual statement 年度报表；年度决算表 w_aknt T  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0
3L]  
annuitant 年金受益人 E`kG-Q5Dw  
annuity 年金 |-b#9JQ[A  
annuity contract 年金合约 4`lLf  
annuity on human life 人寿年金 [xbSYu,&  
antecedent debt 先前的债项 {yBs7[Wn  
ante-dated cheque 倒填日期支票 1m'k|Ka  
anticipated expenditure 预期开支 ,[N%Q#  
anticipated net profit 预期纯利 kC:uG0sW  
anticipated revenue 预期收入 nB_?ckj,  
anti-inflation measure 反通货膨胀措施 C>]0YO k2  
anti-inflationary stance 反通货膨胀立场 xI{)6t$`  
apparent deficit 表面赤字 *zaQx+L  
apparent financial solvency 表面偿债能力 p99]  
apparent partner 表面合伙人 <3oWEm  
application for personal assessment 个人入息课税申请书 I~[F|d>  
application of fund 资金应用 el&0}`K  
application to release as liquidator and to destruct the books of accounts and documents {IjF+@I  
申请免除清盘人职务及毁灭帐簿与文件 bc7/V#W  
appointed actuary 委任精算师 q?H|o(  
appointed auditor 委任核数师；委任审计师 Ve8=b0&Y#j  
appointed trustee 委任的受托人 &r[`>B{tP  
appointer 委任人 <S5BDk  
apportioned pro rata 按比例分摊 UgRhWV~f0  
apportionment 分配；分摊  |{&{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d.[8c=$  
apportionment formula 分摊方程式 #?RU;1)Cw  
apportionment of estate duty 遗产税的分摊 2\R'@L*  
appraisal 估价；评估 _1!7V3|^  
appreciable growth 可观增长 xn?a. 3b'  
appreciable impact 显着影响 m1j*mtu  
appreciable increase 可观增长 QpF;:YX^3  
appreciation 增值；升值 @hl.lq  
appreciation against other currencies 相对其他货币升值 jxP;>K7O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $ux,9H'[  
appreciation tax 增值税 +*\u :n  
appropriation 拨款；拨用；拨付 Cw~q4A6'  
appropriation account 拨款帐目 Vo4,@scG  
Appropriation Bill 拨款法案 pXtl 6K%  
appropriation-in-aid system 补助拨款办法 ^Xz@`_I  
approved assets 核准资产 ?#Ge.D~u  
approved basket stock 认可一篮子证券 x" 7H5<  
approved budget 核准预算 l\f*
d6o  
approved charitable donation 认可慈善捐款 B=U 3  
approved charitable institution 认可慈善机构 y3vdUauOn  
approved currency 核准货币；认可货币 dR K?~1  
approved estimates 核准预算 bes<qy  
approved estimates of expenditure 核准开支预算 4M^=nae  
approved overseas insurer 核准海外保险人 oxr#7Ei0d  
approved overseas trust company 核准海外信托公司 yyR0]NzYUD  
approved pooled investment fund 核准汇集投资基金 u
Y0lR:|  
approved provident fund scheme 认可公积金计划 T!uM+6|Y  
approved provision 核准拨款 QER?i;-wb  
approved redeemable share 核准可赎回股份 H h4WMZJG  
approved regional stock 认可地区性证券 R1PkTZP&  
approved retirement scheme 认可退休金计划 6S},(=  
approved subordinated loan 核准附属贷款 }?lrU.@zg  
arbitrage 套戥；套汇；套利 t1]K<>g  
arbitrageur 套戥者；套汇者 md+nj{Ib  
arbitrary amount 临时款项 =-tw5], L  
arrangement 措施；安排；协定 '_<{p3M  
arrears 欠款 sXqz+z$*  
arrears of pay 欠付薪酬 bkRLC_/d  
arrears of revenue 逾期未收税款；逾期未收的帐项 -<6\1J  
articles of association 组织章程；组织细则；组织章程细则 zh%#Y_[R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,yC-+VL  
ascertainment of profit 确定利润 9q)Kfz  
"Asia Clear" “亚洲结算系统” N>Xo_-QCY  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\TIT:1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]{!U@b  
Asian Development Fund [ADF] 亚洲发展基金 eFipIn)b  
Asian dollar bond 亚洲美元债券 bT</3>+C  
Asian dollar market 亚洲美元市场
/Jta^Bj  
Asian dollar rate 亚洲美元利率 Y&`=jDI  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 W'els)WJ|x  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 hC:n5]K  
asked price 沽盘；喊价；索价；卖方报价 vjLJinJ/  
assessable income 应评税入息 q~ tz? T_  
assessable loss 应评税亏损 Mc@
e0
  
assessable profit 应评税利润 8."]//V  
assessable value 应评税值 xP_cQwm`1  
assessed profit 估定利润 a@8v^
G  
assessed value 经评估价值 `Nv=B1  
assessment 评税；评定；估价；评税单 w}L]X1#sF  
assessment number 评税编号；估价编号 %W'v}p  
assessment of additional tax 补加税评税 3s5z UT;  
assessment of performance 业绩评估；实绩评价 R
PwbTAl}  
Assessor 评税主任 ycc4W*]  
asset price bubbles 资产价格泡沫 }q`ts=dlGt  
asset-backed securities 具资产保证的证券 +00b)TF  
assets accretion 资产增值 UMv.{iEj  
assets and liabilities 资产与负债 dA#Q}.*r  
assets betterment statement 资产递增表；资产改进表 2uzW+D6J  
assets lending 实物放款；有抵押贷款 j~"Q
3P;V  
assets of the company passing on the death 死者去世时转移的公司资产 H-WJp<_  
assets pledged as security for liabilities 用作负债抵押的资产 ksc;X$f&4  
assets portfolio 资产投资组合 &\#sI9  
assets price 资产价格 1Rq,
a  
assets quality 资产质素 ^/)^7\@  
assets realization 资产变现 d^@dzNv  
assets refinancing arrangement 资产再集资安排 I?]ohG K  
assets securitization 资产证券化 @#<D ^"  
assets situated outside Hong Kong 在香港以外地方的资产 Q`~jw>x  
assets stripping 削减资产；拆卖资产 
^pxX]G]  
assets value 资产值 7X`l&7IXP  
assignee 承让人 bW$,?8(  
assignment 转让；转让书；转让契 u6?Q3 bvI  
assignment of interest 权益转让 XYjV.j\  
assignment of letters patent and trade mark 专利证书及商标转让 H  >j  
assignment of property 物业转让；物业转让书 +j#+8Ze  
assignment right 转让权 c7<wZ  
assignor 转让人 UG'Q]S#!  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 i% w3/m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 8k2?
}/+  
associate member 附属会员 F7 5#*  
associated body corporate 相联法人团体 ?e`^P  
associated company 相联公司；联属公司 # Nk;4
:[  
associated corporation 相联法团 *7:>EP  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Nc1"g1JR  
公认会计师公会〔英国〕 &@G:G(  
Association of Futures Exchange Brokers 香港期货经纪协会 PZ2;v<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :C7_Jp*Qv  
association of underwriters 承保人组织 6q*9[<8  
assumption of control 接管 ;i8g41qjF  
assurance 担保；保险；转易；转易书 . kQkC:~9  
assurance of interest 权益的转易 M*y)6H k~  
at 19XX price 按一九ＸＸ年价格计算 ^({})T0wu  
at a discount 按赔价计算；按贴水价格计算；打折扣 %
u?>#  
at a premium 按溢价计算；按升水价格计算 <S\jpB  
at call 通知付款；按通知 8N!b>??  
at constant market price 按固定市价计算 " f <Z=c  
at constant price 按固定价格计算 WgR).Yx  
at cost 按成本计算
,
f<?;z  
at current market price 按当时市价计算；按现时市价计算 vmi+_]  
at current price 按当时价格计算；按现时价格计算 bT\1>  
at factor cost 按要素成本计算；按生产要素成本计算 ]}*R|1  
at money-of-the-day price 按付款当日价格计算 IW>T}@ |  
at or better 按指定或较佳价位〔买卖指令〕 ;t'5},(FP  
at par 按面值计算；平价 ,
qA(\[  
at sight 见票即付 8R2QZXJb-  
at the close 按收市盘 Jy^u?  
at the opening 按开市盘 cU RkP`  
attestation 见证；见证条款  0bz'&  
at-the-money option 平价期权 ?@BTGUK"C  
attorney 受权人；受托代表人 m/Oh\KlIl  
attornment 新拥有人承认书 B,<da1(a  
attributable profit 可归属利润 N<|@ymi  
attributable share value 可归属股份价值 kEJj=wx  
Auckland Stock Exchange 奥克兰证券交易所 .GV;+8HzS  
auction 拍卖 zepm!JR1  
auctioneer 拍卖商 x%}^hiO<q  
audit 审计；核数 e_#._Pi  
Audit Commission 审计署 8hXl%{6d3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] RzxNbeki[W  
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〕 ;
P;-}u  
audit review 帐目审查 7/!8e.M\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 'r4/e-`pK  
audited account 审计帐目；经审计的帐目 ]*vdSr-J  
audited annual account 经审计的周年帐目 j`oy`78O  
audited balance sheet 经审计的资产负债表 %kv0Wefs  
auditor 核数师；核数主任；审计师 R,gR;Aarw  
auditor's certificate 核数师证明书；审计师证明书 \Npxv  
auditor's report 核数师报告；审计师报告 mIurA?&7!  
Aussie bond 澳元债券 ^]7}YF2|  
austerity budget 紧缩预算 AZ0;3<FfLp  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 H+1-]'g`  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,X#2\r<|  
Australian Dollar [AUD] 澳元 9G9fDG#F\I  
Australian Options Market 澳大利亚期权市场 <nE>XAI_7  
Australian Securities Commission 澳洲证券事务监察委员会 `q?8A3A  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 BZ:H`M`n  
Australian Stock Exchange 澳大利亚证券交易所 --PtZ]Z  
Austrian Schilling [ATS] 奥地利先令 A$<.a
'&T!  
authentication 认证；鉴证 prYs $j  
authority to purchase 委托购买证；委购书 r) HHwh{9  
authorization 认可；核准；授权；授权书 !LggIk1  
authorization by direction 指示授权 ./,/
y"x  
authorization by instruction 指令授权 lm!.W5-l  
authorization by warrant 令状授权 qo p^;~  
authorization of unit trust 单位信托的认可 B$-R-S6  
authorized agent 指定代理人 &7<TAo;O  
authorized capital 法定资本 P=7zs;k  
authorized clerk 出市员 { WIJC',Y  
authorized dealer 认可交易商 <Pap
skO>  
authorized financial institution 认可财务机构 8s"%u )  
authorized fund 认可基金 Q(lo{AFc  
authorized fund house 获授权的基金公司；认可基金公司 K&bzDzd`  
authorized institution 认可机构 4^TG>j?M  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 L_vISy%\b  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >Nvjl~o5  
authorized insurer 获授权保险人；获认可承保人 6""G,"B  
authorized investment 特准投资项目 wN`
jE0 {  
authorized person 获授权人 ^?U!pq-`  
authorized representative 获授权代表 q ]M+/sl  
authorized share capital 法定股本 i'4B3  
automated quotation system 自动报价系统 w,w{/T+B  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !6BW@GeF]  
自动交易系统〔香港期货交易所有限公司〕 :ZTc7}  
automatic adjustment mechanism 自动调整机制 :axRoRg  
automatic adjustment system 自动调整系统 xGu r  
Automatic Clearing House 自动票据交换所 |s"nM<ZNZ  
automatic exchange rates accumulation system 自动化汇率累集系统 Nd`%5%'::  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !;0U,!WI  
automatic teller machine [ATM] 自动柜员机 9 TvV=  
autopay 自动转帐 -}=i 04^  
available assets 可用资产 Rec6c&5_  
available fiscal reserve 现存财政储备 s8-<m,*  
available profit 可用利润 y&Mr=5:y  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 W{%TlN  
average 平均；平均数；海损 )\_:{c  
average basic salary 平均基本薪金 f%Ns[S~r  
average consumer expenditure 平均消费开支；一般消费开支 Ey_" ~OB  
average cost 平均成本 ZYI{i?Te#  
average cost of land production 增辟土地平均成本 /]=C{)8  
average daily turnover 平均每日成交额 wp#'nO  
average daily wage rate 平均每日工资率 L%BNz3:Dt  
average expenditure pattern 平均开支模式 TatpXN\  
average growth rate 平均增长率 >SML"+>  
average net fixed assets 固定资产平均净值 TcIcS]w%  
average of relatives 相对价格平均数 =4[v3Qx  
average price 平均价格 KAC6Snu1  
average propensity to consume 平均消费倾向；一般消费倾向 IOb*GT
b  
average propensity to save 平均储蓄倾向；一般储蓄倾向 }R1
< 0~g  
average rate 平均率 {XNREjhm  
average revenue 平均收入；平均收益 hJn%mdx~w|  
average stock 平均库存；平均存货 crqpV F]1]  
average yearly rent 平均年租 V=zi >o`   
avoidance of double taxation 避免双重课税 Y,WuBH  
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 KMU4n-s"o  
Tsgk/e9K2?  
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