一些有用的会计术语(也不知道发的地方对不对)A

A: ; zvnDox  
A share Ａ股；甲类股份 >bZ#  
abatement of tax 减税；减扣免税额 OK)0no=OAK  
ABN AMRO Bank N.V. 荷兰银行 f.f4<_v'h  
above-the-line expenditure 线上项目支出；经常预算支出 (mD]}{>  
above-the-line receipt 线上项目收入；经常预算收入 6=g7|}  
ABSA Asia Limited 南非联合亚洲有限公司 9<M$jx)  
absolute change 绝对数值变更 IRU2/Ycg  
absolute expenditure 实际开支 19rUvgC{M  
absolute guideline figure 绝对准则数字 Ue8D:CM  
absolute interest 绝对权益 r{TNPa6!  
absolute order of discharge 绝对破产解除令 Orb(xLChJ  
absolute profit margin 绝对利润幅度 :RQ[(zD]  
absolute value 实值；绝对值 <R(2 9QN  
absolutely vested interest 绝对既得权益 \'EWur"  
absorbed cost 已吸收成本；已分摊成本 -Q@d  
absorption 吸收；分摊；合并 :3t])mL#   
absorption rate 吸收率；摊配率；分摊率 j41:]6  
ACB Finance Limited 亚洲商业财务有限公司 "EHc&,B`  
acceptable form of reciprocity 合理的互惠条件 >YfOR%mS4  
acceptable rate 适当利率；适当汇率 KCT8Q!\  
acceptance agreement 承兑协议 IYO,/ kbf  
acceptance for honour 参加承兑 L%0lX$2&\  
acceptor 承兑人；接受人；受票人 <S}qcj
G  
acceptor for honour 参加承兑人 bS'r}  
accident insurance 意外保险 .'a|St  
Accident Insurance Association of Hong Kong 香港意外保险公会 0/6&2  
accident insurance scheme 意外保险计划 (=/F=,w   
accident year basis 意外年度基准 ul?BKV+3E  
accommodation 通融；贷款 |gVO Iq  
accommodation bill 通融票据；空头票据 [5VUcXGt*\  
accommodation party 汇票代发人 PsgzDhRv  
account balance 帐户余额；帐户结余 ~ YK<T+  
account book 帐簿 $Y`aS^IW  
account collected in advance 预收款项 *Vl =PNn-  
account current book 往来帐簿 duS #&w  
account of after-acquired property 事后取得的财产报告 r+\z0_' w6  
account of defaulter 拖欠帐目 ^ ?=K)  
account payable 应付帐款 ' XF`&3i  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *[H+8/n_  
account receivable 应收帐款 XOCau.#  
account receivable report 应收帐款报表 ay_D.gxz  
account statement 结单；帐单；会计财务报表 hNle;&*F  
account title 帐户名称；会计科目 JB+pFBeY  
accountant's report 会计师报告 9NP l]iA)  
Accountant's Report Rules 会计师报告规则 Tv$7aVi!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'oz={;  
Accounting Arrangements 《会计安排》 YfPo"uxx  
accounting basis 会计基础  IR LPUP  
accounting by Official Receiver 破产管理署署长呈交的帐目 E(tBN]W.  
Accounting Circular 《会计通告》 )sf~l6  
accounting class 会计类别 #%9]Lq  
accounting date 记帐日期；会计结算日期 '-IT@}  
accounting for money 款项核算 r?!xL\C\  
Accounting Officer 会计主任 J,O@T)S@  
accounting period 会计报告期；会计期 j/<y  
accounting policy 会计政策；会计方针  J31M:<  
accounting practice 会计惯例 tA-B3 ]  
accounting principle 会计准则 #Qr4Ke$g[l  
accounting record 会计记录 JP4Moq~r   
accounting report 会计报告 XijLS7Aw|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V]]qu:Mh8  
Accounting Society of China 中国会计学会 |T_Pz&-  
accounting statement 会计报表 @vYmkF`  
accounting system 会计制度；会计系统 'pY;]^M  
accounting transaction 会计事项；帐务交易 O->eg  
accounting treatment 会计处理 M0SH-0T;Z  
accounting year 会计年度 _vdxxhJ=P3  
accretion 增值；添加 -o_TC  
accrual 应计项目；应累算数目 o#xg:m_py  
accrual basis 应计制；权责发生制 HF: T]n,  
accrual basis accounting 应计制会计；权责发生制会计 nb_^3K]r  
accrue 应累算；应计 Sx)Il~ x  
accrued benefit 应累算利益 kI3zYD^:  
accrued charges 应计费用 Tr0V6TS7  
accrued cumulative preference share dividend 应累算的累积优先股股息 66<\i ltUQ  
accrued expenses 应累算费用 g/,Bx!'8p  
accrued interest payable 应付利息；应计未付利息 50ew/fZj|  
accrued interest receivable 应收利息；应计未收利息 em[F|  
accrued right 累算权益 1[BvHOI2
 
accruing profit 应累算的利润 3DAGW"F  
accumulated fiscal reserve 累积财政储备 .crM!{<Y  
accumulated profit 累积利润；滚存溢利 2A}uqaF  
accumulated reserve 累积储备 AaYrVf 9!  
accumulation of surplus income 累积收益盈余 fq'Xy9L  
acquired assets 既得资产 
loUwRz  
acquisition 收购；购置；取得 6b]d|  
acquisition cost 购置成本 (kQ.tsl  
acquisition expenses 购置费用 W)!{U(X  
acquisition of 100% interest 收购全部股权 %s2"W~  
acquisition of control 取得控制权 ;Uqx&5P}  
acquisition of fixed assets 购置固定资产 "qTC(F9N$.  
acquisition of shell “买壳” Q 95
 
acquisition price 收购价 P%`R7yk  
act of God 天灾 \678Nx  
acting partner 执事合伙人 e( o/we{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R96o8#7Uv  
active partner 积极参与的合伙人 IR dz(~CP  
active trading 交投活跃 z8(R.TB  
actual circulation 实际流通 y)/$ge_U  
actual cost 实际成本 };m7FO  
actual expenditure 实际开支；实际支出 !""!sFx)R  
actual income 实际入息；实际收入；实际收益 zt)PZff/YQ  
actual market 现货市场 3y=<w|4F  
actual price 现货价；实际价格 Q^Z<RA(C  
actual profit 实际利润 c =N]! ,MO  
actual quotation 实盘；实际价位；实际报价 )fMX!#KP  
actual year basis 按实际年度计算 \
U*-w:+@  
actuals 实货 `Kc %S^C'  
actuarial investigation 精算调查 Pkx(M E  
actuarial principle 精算原则 UW/3{2  
actuarial report 精算师报告 HS`bto0*  
Actuarial Society of Hong Kong 香港精算学会 oiv2rOFu  
actuarial valuation 精算师估值 %wjB)Mae  
actuary 精算师 (L0hS'  
ad referendum agreement 暂定协议；有待覆核的协定 _%Jl&0%q  
ad valorem duty 从价税；按值征税 UI<PNQvo9  
ad valorem duty system 从价税制 nE,gQHw  
ad valorem fee 从价费 6Sb'Otw.  
ad valorem tariff 从价关税 Ef`5fgp? S  
additional allowance 额外免税额 sK 1m9  
additional amount for unexpired risk 未过期风险的额外款额 [B~zoB(  
additional assessable profit 补加应评税利润 L.0} UXd  
additional assessment 补加评税 :Q r7:$S^  
additional commitment 额外承担 P"=UI$HN  
additional commitment vote 额外承担拨款 bN4&\d*u#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +/3 Z  
additional dependent parent allowance 供养父母额外免税额 Kcw1uLb  
additional provision 额外拨款 ;V"yMWjc  
additional stamp duty 附加印花税 ?St=7a(D  
additional tax 补加税罚款；补加税款 5{ 4"JO3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $uUb$8Bu  
adjudged bankrupt 被裁定破产 moVa'1ul  
adjudicated bankrupt 裁定破产人 g;-+7ViIr  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 G{f`K^  
adjudication of bankruptcy 裁定破产；宣告破产 XJJ[F|k~  
adjudication of insolvency 裁定无力偿还债务 => uVp  
adjusted actual 经调整的实数；调整后的实数 (]}x[F9l  
adjusted current assets 经调整的流动资产；调整后的流动资产 /G)KkB
C  
adjusted figure 经调整的数字；调整后的数额 /h7>Z9T  
adjusted liabilities 经调整的负债；调整后的负债 Tw}?(\ya  
adjusted loss 经调整的亏损；调整后的亏损  &6\r  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 KO-Zz&2f  
adjusted profit 经调整的利润；调整后的利润 n~,]KdU]  
adjusted surplus 经调整的盈余额；调整后的盈余额 V/(`Ek-  
adjusted value 经调整的价值；调整后的价值 j$|j8?  
adjustment 调整；修订；理算〔保险〕 ?v"K1C1.  
adjustment centre 调剂中心 @jE d%W  
adjustment lag 调整过程的时间差距；调整时差 Y|m_qB^_  
adjustment mechanism 调整机制 qD(fYOX{C  
adjustment of loss 亏损调整 bIb6yVnHi  
adjustment process 调整过程；调整程序 u+mjguIv  
adjustment range 调整幅度 Q$?7)yyu+  
administered exchange rate 受管制汇率 7cUR.PI#Q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %UUp=I  
administration expenses 行政费用 Ok}{jwJ%W;  
administration fee 手续费；行政费 o\@ A2r3  
administration in bankruptcy 破产管理 agU%z:M{  
administration order 遗产管理令 QH7V_#6bKP  
administrator 管理人；遗产管理人 ;!l*7}5X=  
administrator of the estate 遗产管理人 #gX%X~w$F  
admission of debt 债项承认书 3R<ME c  
admission of proof 接纳债权证明 IW1GhZ41'  
advance 放贷款项；垫付款项；预支款项；预付款项 1A%N0#_(Md  
advance account 暂支帐目；预付款帐户 tDC0-N&6S~  
advance compensation 预付补偿金 ;#Jq$v)D  
advance from shareholder 股东垫款 J.bFv/R  
advance pending reimbursement 预支以待日后付还 0<]$v"`I  
advanced economy 先进经济体系 7m|`tjQ1  
advancement 预付；预付财产 F@=e2e 4  
advances warrant 垫款令 }[>RxHd  
advancing 贷出 1P[I}GW#  
adverse balance 逆差 2?Pt Z  
adverse exchange 逆汇 Q$
xa  
advertisement addressed to shareholders 在报章刊登的致股东通告 Em~7D]Y  
advice for collection 托收通知书 V17>j0Ev$W  
advice of drawing 提款通知书；汇票通知书 i7S>
RB  
advice of payment 付款通知 MekT?KPQ{L  
Advisory Committee [Securities and Futures Commission] 

C<[d  
谘询委员会〔证券及期货事务监察委员会〕 ?(5o@Xq  
Advisory Committee on Diversification 经济多元化谘询委员会 jzl?e[qPA  
affidavit 誓章；遗产申报誓章 r/mA2  
affidavit of no receipt 述明无收款的誓章 n9]IBIthe  
affiliate 联号；联营公司；附属公司
l5FuMk-  
affiliated company 附属公司；联号；联营公司 pT("2:)x  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0V<Aub[${  
affordability 负担能力 r+t ,J|V  
African Development Bank [AfDB] 非洲开发银行 m0=cMVCA!  
after-acquired property 事后取得的财产 'ox0o:  
after-hours dealing 市后交易 ZhhI@_sz  
after-tax profit 税后盈利；税后利润；税后溢利 8g<Q5(  
agency agreement 代理协议 ?!bd!:(N  
agency expenses 代理机构的开支 vC)"*wYB{  
agency fee 代理费 8O~0RYk  
Agency Law 《代理法》 N@k3$+ls  
agent 代理人；承销人 ! 9d_Gf-  
agent of company 公司代理人 +<S9E'gT3V  
agent's fee 代理人费；经纪费 !OPSSP]-  
aggregate 总计；总数；总体数字 ,9=gVW{  
aggregate amount 总款额；总额 >%9^%p^  
aggregate assets and liabilities 总体资产与负债 J?._/RL8-  
aggregate at constant price 按固定价格计算的总体数字 qq OxTG]  
aggregate demand 总需求 fA"<MslKLK  
aggregate gross position 总持仓量 -h>Z,-DE6  
aggregate limit 总限额 r0)JUc}Fyq  
aggregate of salaries tax 合计薪俸税 8 ne/=N|,  
aggregate performance 总体表现；总体业绩 gO+\O  
aggregate supply 总体供应 >F/XZ
C  
aggregate surplus 总盈余 f"vk# 3  
aggregate total 整体总额 v2Dt3$@H6  
aggregate value 总值；合计价值 uzHT.
iBn  
aggregated basis 合计基准 YSqv86  
aggregated net chargeable income 合计应课税入息实额 *,"jF!C&[  
aggregation 合并计算；合计；总和 <(fdHQD!7>  
aggregation of incomes of husband and wife 夫妇入息合并计算 i~9?:plS  
aggregation of property 财产的总和 sB?2*S"X)<  
agio 差价；贴水
'#O;mBPNi  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 r)gCTV(kb  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0yn[L3x7  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 n%F-cw  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0z<H(|  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Rb)|66&3&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2$M,*Dnr  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 g.9L)
L  
agreement for a settlement 授产协议 DH:J  
agreement for assignment 转让协议 E[S? b=^  
agreement for sale 售卖协议；买卖协议 Iha[Gu  
agreement for sale and purchase 买卖协议 },ra
v]  
agreement for the payment of interest 支付利息协议 e,EK,,iY5  
agreement for the repayment of money 还款协议 |)9thIQF  
agreement of reinsurance 再保险协议 !6M Bxg>  
Agricultural Bank of China 中国农业银行 ar Q)%W  
air passenger departure tax 飞机乘客离境税 <O.Kqk* nq  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 gdl| ^*tc  
airport tax 机场税 >L8?=>>?\  
alcohol duty 酒精税 os[ZIHph  
alienation 让与；让渡；转让 L~IE,4  
alimony 生活费；赡养费 H#+\nT2m  
All Ordinaries Index [AOI] 所有普通股指数 jk )Vb  
all risks 全险；综合险 3S5^`Ag#  
All Sales Record for Stock Market 《股票市场成交报告》 ZI,j?i6\  
Allied Capital Resources Limited 新联财务有限公司 y`4{!CEyLW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ;>DHD*3X  
allocation letter 拨款信件 }<=3W5+  
allocation of fund 分配款项；预留款项 W]_g4,T>  
allocation of profit 利润分配；溢利分配 rOW;yJ[  
allocation warrant 拨款令 Dv@PAnk3C  
allotment 分配；配股 \SOeTn+  
allotment notice 股份配售通知；配股通知 _lXt8}:+  
allotment of shares 股份分配
EJ`Q8uz  
allowable 可获宽免；免税的 TtPr)F|  
allowable business loss 可扣除的营业亏损 FY8!g'.Oe  
allowable expenses 可扣税的支出 H8&p<=  
allowance 免税额；津贴；备抵；准备金 5X0QxnnV  
allowance for debts 债项的免税额 %%&e"&7HE  
allowance for depreciation by wear and tear 耗损折旧免税额 OqBC/p B  
allowance for funeral expenses 殡殓费的免税额 sm  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KnJx{8@z  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ad/($v5+  
allowance to debtor 给债务人的津贴 :k~dj C  
alteration of capital 资本更改 pA.._8(t  
alternate trustee 候补受托人 =2%VZE7Vm  
amalgamation 合并 o&z!6"S<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P
`EgA  
ambit of charges 征税范围；收费范围 Yl~$V(  
amended valuation 经修订的估值 |c0,  
American Commodities Exchange 美国商品交易所 (~&w-w3  
American Express Bank Limited 美国运通银行 #dxvz^2V.3  
American Stock Exchange 美国证券交易所 Ux}W&K/?'  
amortization 摊销 !^iwQ55e2A  
amount due from banks 存放银行同业的款项 u]E.iXp  
amount due from banks abroad 存放海外银行同业的款项 2Lfah?Tx~C  
amount due from holding companies 控股公司欠款 O9^T3~x[V  
amount due from local banks 存放本港银行同业的款项 b9uBdo@o  
amount due to banks 银行同业的存款 OPuj|%Wgw  
amount due to banks abroad 海外银行同业的存款 ,?(ciO)  
amount due to holding companies 控股公司存款 >b48>@~b
Y  
amount due to local banks 本港银行同业的存款 Nqcp1J"  
amount due to outport banks 外埠银行同业的存款 Uw)=WImz[  
amount for note issue 发行纸币的款额 b7Oj<!Wo`  
amount of bond 担保契据的款额 m5*[t7@%  
amount of consideration 代价款额 O~PChUU*Y  
amount of contribution 供款数额 8sg|MWSU  
amount of indebtedness 负债款额 -Sz_
mr  
amount of principal of the loan 贷款本金额 I]R9HGJNlJ  
amount of rates chargeable 应征差饷数额 m#\[m<F  
amount of share capital 股本额 !E0!-UpY  
amount of sums assured 承保款额 TH4\HY9qa?  
amount of variation 变动幅度 f%XJ;y\,9H  
amount of vote 拨款数额 S^N{wZo  
amount payable 应付款额 x[X`a  
amount receivable 应收款额 1nI^-aQ3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,j178
EX  
analysis 分析 >o/95xk2  
ancillary risk 附属风险 U~H?4Izl=  
annual account 周年帐目；周年帐目报表；年度决算；年结 XAuI7e  
annual accounting date 年结日期 Y#HI;Y^RP  
annual allowance 每年免税额；年积金；年度津贴；年津 }k7'"`#?"  
annual balance 年度余额 ~L{l+jK$p  
annual disposable income 每年可动用收入 .H~Y
I  
annual estimates 周年预算 vFQ,5n;fF  
annual fee 年费 ;ME)Og  
annual general meeting 周年大会 I=IjdwbH  
annual growth rate 年增率；每年增长率 wCCV2tk  
annual long-term supplement 长期个案每年补助金 (9C<K<  
annual pensionable emolument 可供计算退休金的年薪 (= ;N{u  
annual report 年报 ?*u*de[,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vmX"+sHz$]  
annual return 周年报表；周年申报表；每年报税表格 .`p&ATgv  
Annual Return Rules 《周年报表规则》 M 2q"dz  
annual review of consumer prices 每年消费物价回顾 gfgn68k  
annual roll-forward basis 逐年延展方式 +TJEG?o  
annual salary 年薪 X+82[Y,mB.  
annual statement 年度报表；年度决算表 QHlU|dR)Ry  
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 t ^SzqB  
annuitant 年金受益人 0-d>I@j  
annuity 年金 dl~|Izm  
annuity contract 年金合约 OW@\./nM  
annuity on human life 人寿年金 e0HfP v_  
antecedent debt 先前的债项 F0lOlS   
ante-dated cheque 倒填日期支票 F]+~x/!  
anticipated expenditure 预期开支 W+=o&V  
anticipated net profit 预期纯利 *d*,Hqn  
anticipated revenue 预期收入 hdma=KqZ(  
anti-inflation measure 反通货膨胀措施 <q2?S  
anti-inflationary stance 反通货膨胀立场 (k?7:h  
apparent deficit 表面赤字 oBQm05x"  
apparent financial solvency 表面偿债能力 ZH 6\><My  
apparent partner 表面合伙人 l.+yn91%>  
application for personal assessment 个人入息课税申请书 s60 TxB  
application of fund 资金应用 L{fFC%|l2L  
application to release as liquidator and to destruct the books of accounts and documents Hi}RZMr1  
申请免除清盘人职务及毁灭帐簿与文件 $E!J:Y=
 
appointed actuary 委任精算师 j\&pej  
appointed auditor 委任核数师；委任审计师 # Su~`]  
appointed trustee 委任的受托人 Zjh2{ :  
appointer 委任人 cr;`Tl~}s  
apportioned pro rata 按比例分摊 gm"#:< )  
apportionment 分配；分摊 PBjmGwg7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R.9V,R5  
apportionment formula 分摊方程式 j2 %^qL  
apportionment of estate duty 遗产税的分摊 \cJa;WM>  
appraisal 估价；评估 PkuTg";  
appreciable growth 可观增长 (5Nv8H8|  
appreciable impact 显着影响 +0l`5."d  
appreciable increase 可观增长 2?q(cpsN  
appreciation 增值；升值 "sUyHt-&  
appreciation against other currencies 相对其他货币升值 h*i9m o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C})'\1O%  
appreciation tax 增值税 Zyf P;&  
appropriation 拨款；拨用；拨付 wq!iV |  
appropriation account 拨款帐目 q(M:QWA q  
Appropriation Bill 拨款法案 x.mrCJn)  
appropriation-in-aid system 补助拨款办法 A!i q->+  
approved assets 核准资产 2{|$T2?e  
approved basket stock 认可一篮子证券 DGESba\2+  
approved budget 核准预算 KKe8 ly,  
approved charitable donation 认可慈善捐款 RW'nUL?_\  
approved charitable institution 认可慈善机构 R9+jW
'[K  
approved currency 核准货币；认可货币 Q>< 0[EPj3  
approved estimates 核准预算 }iB|sl2J  
approved estimates of expenditure 核准开支预算 ;]2s,za)qs  
approved overseas insurer 核准海外保险人 c3%@Wj:fo  
approved overseas trust company 核准海外信托公司 JYb}Zw;  
approved pooled investment fund 核准汇集投资基金 iUk-'   
approved provident fund scheme 认可公积金计划 4'1m4Ugg  
approved provision 核准拨款 OX]V)QHVZ  
approved redeemable share 核准可赎回股份 08bJCH  
approved regional stock 认可地区性证券 ),:c+~@@kT  
approved retirement scheme 认可退休金计划 7r#ymQ  
approved subordinated loan 核准附属贷款 1Tp/MV/>  
arbitrage 套戥；套汇；套利 AM"jX"F9/  
arbitrageur 套戥者；套汇者 PUJ2`iP1^3  
arbitrary amount 临时款项 Cizvw'XDV  
arrangement 措施；安排；协定 &C<yfRDu  
arrears 欠款 )j l8!O7  
arrears of pay 欠付薪酬 DE$q+j0P  
arrears of revenue 逾期未收税款；逾期未收的帐项 ] ]U<UJ  
articles of association 组织章程；组织细则；组织章程细则 W*DVi_\$y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =<@2#E)  
ascertainment of profit 确定利润 PXoz*)tk  
"Asia Clear" “亚洲结算系统” :(|'S4z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 E_z;s3AXQ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {PU!=IkTS  
Asian Development Fund [ADF] 亚洲发展基金 ]va>ex$d  
Asian dollar bond 亚洲美元债券 _n8GWBi  
Asian dollar market 亚洲美元市场 IA zZ1#/3  
Asian dollar rate 亚洲美元利率 "^j>tii  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {]*x*aa\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 AFvgbn8Qh  
asked price 沽盘；喊价；索价；卖方报价 lA(Q@yEW  
assessable income 应评税入息 lT&wOm3  
assessable loss 应评税亏损 g:l.MJT  
assessable profit 应评税利润 ZIR0PQh\  
assessable value 应评税值 w>fdQ!RdP  
assessed profit 估定利润 `^JJ&)4iv  
assessed value 经评估价值 OI1ud/>h  
assessment 评税；评定；估价；评税单 ]Y>h3T~  
assessment number 评税编号；估价编号 7tM9u5FF  
assessment of additional tax 补加税评税 n]_[NR) i  
assessment of performance 业绩评估；实绩评价 [S]S^ej*8  
Assessor 评税主任 sxKf&p;  
asset price bubbles 资产价格泡沫 8b.u'r174  
asset-backed securities 具资产保证的证券 AmPMY:1i"  
assets accretion 资产增值 c\6+=\  
assets and liabilities 资产与负债 yq-=],h  
assets betterment statement 资产递增表；资产改进表 lE8&..~l$+  
assets lending 实物放款；有抵押贷款 'TC/vnM  
assets of the company passing on the death 死者去世时转移的公司资产 &;,,H
< p  
assets pledged as security for liabilities 用作负债抵押的资产 93qwH%  
assets portfolio 资产投资组合 NgCuFL(Ic  
assets price 资产价格 <$w?/y/'  
assets quality 资产质素 u cwnA  
assets realization 资产变现 ev0oO+u  
assets refinancing arrangement 资产再集资安排 f %lD08Sl  
assets securitization 资产证券化 Sd/?&  
assets situated outside Hong Kong 在香港以外地方的资产 EpS(o>'  
assets stripping 削减资产；拆卖资产 jc[_I&Oc_  
assets value 资产值 {Sl57!U5  
assignee 承让人 OdWou|Gz  
assignment 转让；转让书；转让契 xqXDxJlns  
assignment of interest 权益转让 t>GfM  
assignment of letters patent and trade mark 专利证书及商标转让 (bOpV>\Q7  
assignment of property 物业转让；物业转让书 Tu{&v'!j6  
assignment right 转让权 J`q]6qf#  
assignor 转让人 Q-Ux<#
  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \l"&A  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 QVF]Ci_=  
associate member 附属会员 "Td`AuP@,  
associated body corporate 相联法人团体 4nH*Ui!T  
associated company 相联公司；联属公司 V@7KsB  
associated corporation 相联法团 K3uG2g(>2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] oRKEJNps  
公认会计师公会〔英国〕 &mj6rIz  
Association of Futures Exchange Brokers 香港期货经纪协会 G2LK]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 KfBTL!0#  
association of underwriters 承保人组织 50TA:7  
assumption of control 接管 L%v^s4@  
assurance 担保；保险；转易；转易书 G$'jEa<:u  
assurance of interest 权益的转易 Q$obOEr2(  
at 19XX price 按一九ＸＸ年价格计算 W"{v2xi  
at a discount 按赔价计算；按贴水价格计算；打折扣 72sD0)?A  
at a premium 按溢价计算；按升水价格计算 ZKQ hbNT  
at call 通知付款；按通知 RT93Mt%P  
at constant market price 按固定市价计算 nJRS.xs  
at constant price 按固定价格计算 :+{ ?  
at cost 按成本计算 JGC=(;  
at current market price 按当时市价计算；按现时市价计算 /vY_Y3k#  
at current price 按当时价格计算；按现时价格计算 aK,z}l(N  
at factor cost 按要素成本计算；按生产要素成本计算 4`Q3v4fOF  
at money-of-the-day price 按付款当日价格计算 8ul&x~2;X  
at or better 按指定或较佳价位〔买卖指令〕 ze_{=Cv&Y  
at par 按面值计算；平价 "fg](Cp[z  
at sight 见票即付 )!g{Sbl  
at the close 按收市盘 @)kO=E d  
at the opening 按开市盘 mcz+P |  
attestation 见证；见证条款 pA{ 5V9
 
at-the-money option 平价期权 WwC 5!kZ  
attorney 受权人；受托代表人 rC:?l(8ng3  
attornment 新拥有人承认书 9Rm/V5  
attributable profit 可归属利润 k5kdCC0FCk  
attributable share value 可归属股份价值 MYBx&]!\  
Auckland Stock Exchange 奥克兰证券交易所 kc7l
c|'z  
auction 拍卖 t9&cE:n  
auctioneer 拍卖商 iX'rU@C  
audit 审计；核数 'Dvv?>=&  
Audit Commission 审计署 5TBp'7 /s~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Xtwun  
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〕 5XuT={o  
audit review 帐目审查 ZEYgK)^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7W6cM%_B  
audited account 审计帐目；经审计的帐目 %/>xO3"T  
audited annual account 经审计的周年帐目 gPAX4'
 
audited balance sheet 经审计的资产负债表 e]=!"nJ+  
auditor 核数师；核数主任；审计师 5Z4-Z  
auditor's certificate 核数师证明书；审计师证明书 <foCb%$(?  
auditor's report 核数师报告；审计师报告 dd?x(,"A`  
Aussie bond 澳元债券 iHf-{[[Z  
austerity budget 紧缩预算 +0),xu   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 H+ h07\? %  
Australia All Ordinaries Index 澳洲所有普通股票指数 AxxJk"v'y  
Australian Dollar [AUD] 澳元 )2,eFNB#n  
Australian Options Market 澳大利亚期权市场 "EU{8b  
Australian Securities Commission 澳洲证券事务监察委员会 IVlf=k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 sH[ -W-  
Australian Stock Exchange 澳大利亚证券交易所 E~<`/s  
Austrian Schilling [ATS] 奥地利先令 ogFKUD*h&>  
authentication 认证；鉴证 `OymAyEYQ  
authority to purchase 委托购买证；委购书 \7"@RHcihB  
authorization 认可；核准；授权；授权书 ~2EHOO{  
authorization by direction 指示授权 U/lM\3v/e  
authorization by instruction 指令授权 %gnM(pxl  
authorization by warrant 令状授权 $D31Q[p=+  
authorization of unit trust 单位信托的认可 1 nvTce  
authorized agent 指定代理人 Q-#$Aa  
authorized capital 法定资本 d--y  
authorized clerk 出市员 IlX$YOf4  
authorized dealer 认可交易商 iTW? W\d  
authorized financial institution 认可财务机构 %p&k5:4<"#  
authorized fund 认可基金 &D%(~|'  
authorized fund house 获授权的基金公司；认可基金公司 VL[)[~^  
authorized institution 认可机构 ND<!4!R^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 GRy-+#,b"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 D@EO=08<b  
authorized insurer 获授权保险人；获认可承保人 Y32O-I!9u  
authorized investment 特准投资项目 vd`}/~o  
authorized person 获授权人 PX|=(:(k  
authorized representative 获授权代表 C0=9K@FCb  
authorized share capital 法定股本
mVtXcP4b  
automated quotation system 自动报价系统 xUF_1hY  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ld^GV  
自动交易系统〔香港期货交易所有限公司〕
9;yn}\N `  
automatic adjustment mechanism 自动调整机制 6io, uh!  
automatic adjustment system 自动调整系统 |%~+2m  
Automatic Clearing House 自动票据交换所 (h']a!  
automatic exchange rates accumulation system 自动化汇率累集系统 6)pH|d.FR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 n6F/Ac:  
automatic teller machine [ATM] 自动柜员机 UR(-q  
autopay 自动转帐 tgL$"chj@x  
available assets 可用资产 zU6a'tP  
available fiscal reserve 现存财政储备 !? ^h;)a  
available profit 可用利润 \U%#nU{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 zb6ju
]2  
average 平均；平均数；海损 x*oWa,  
average basic salary 平均基本薪金 Qy#)Gxp  
average consumer expenditure 平均消费开支；一般消费开支 R`F,aIJ]  
average cost 平均成本 Es5  
average cost of land production 增辟土地平均成本 wwKh CmH  
average daily turnover 平均每日成交额 eUS  
average daily wage rate 平均每日工资率 ry};m_BY  
average expenditure pattern 平均开支模式 =Nz0.:  
average growth rate 平均增长率 -
#-p1^v}  
average net fixed assets 固定资产平均净值 Dc~,D1xWj  
average of relatives 相对价格平均数 wo5ZxM  
average price 平均价格 ^EVc95|Z  
average propensity to consume 平均消费倾向；一般消费倾向 Q5S,{ ZeT  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ryO$6L  
average rate 平均率 y0v]N  
average revenue 平均收入；平均收益 3`9{T>  
average stock 平均库存；平均存货 a:SQ16_?  
average yearly rent 平均年租 cIXwiC8t  
avoidance of double taxation 避免双重课税 P+eKZo  
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 gLj?Ys  
zxD,E@lF  
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