一些有用的会计术语(也不知道发的地方对不对)A

A: u"1rF^j6k  
A share Ａ股；甲类股份 _5 ^I.5Z3  
abatement of tax 减税；减扣免税额 q#w8wH"  
ABN AMRO Bank N.V. 荷兰银行 ew _-Eb  
above-the-line expenditure 线上项目支出；经常预算支出 ` |IUGz  
above-the-line receipt 线上项目收入；经常预算收入 r}#\BbCv;7  
ABSA Asia Limited 南非联合亚洲有限公司 z!;1i[|x  
absolute change 绝对数值变更 yXI >I
 
absolute expenditure 实际开支 0+Ta%
H{  
absolute guideline figure 绝对准则数字 ",aTWQgN  
absolute interest 绝对权益 tVrY3)c  
absolute order of discharge 绝对破产解除令 YOr:sb  
absolute profit margin 绝对利润幅度 F!zP<A"  
absolute value 实值；绝对值 >MK>gLg}!  
absolutely vested interest 绝对既得权益 =@2FX&&E_  
absorbed cost 已吸收成本；已分摊成本 7>XDNI  
absorption 吸收；分摊；合并 ;W>Cqg=  
absorption rate 吸收率；摊配率；分摊率 c~QS9)=E  
ACB Finance Limited 亚洲商业财务有限公司 =OIw*L8C"I  
acceptable form of reciprocity 合理的互惠条件 OU5*9_7.  
acceptable rate 适当利率；适当汇率 ,)PiP/3B  
acceptance agreement 承兑协议 ;9o;r)9~  
acceptance for honour 参加承兑 -HSs^d
P`  
acceptor 承兑人；接受人；受票人 g_5QA)4x  
acceptor for honour 参加承兑人 gz2\H}  
accident insurance 意外保险 o8e?J\?  
Accident Insurance Association of Hong Kong 香港意外保险公会 i%e7LJ@5AW  
accident insurance scheme 意外保险计划 nOx4<Wk&  
accident year basis 意外年度基准 nJ4pTOc  
accommodation 通融；贷款 .itw04Uru  
accommodation bill 通融票据；空头票据 QrO\jAZ{Ag  
accommodation party 汇票代发人 cdqB,]"  
account balance 帐户余额；帐户结余 X\EVTd)@  
account book 帐簿 2(5ebe[
 
account collected in advance 预收款项 qTZFPfyU  
account current book 往来帐簿 n  -(  
account of after-acquired property 事后取得的财产报告 Hbv6_H  
account of defaulter 拖欠帐目 qW:HNEiir  
account payable 应付帐款 kmzH'wktt  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6T 8!xyi-+  
account receivable 应收帐款 u:0aM}9A  
account receivable report 应收帐款报表 lL1k.&|5m  
account statement 结单；帐单；会计财务报表 ]Q]W5WDe:  
account title 帐户名称；会计科目 F}Vr:~  
accountant's report 会计师报告 `Al;vVMRO  
Accountant's Report Rules 会计师报告规则 ctE\ q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 uqz]J$
 
Accounting Arrangements 《会计安排》 }D+}DPL{^  
accounting basis 会计基础 X7k.zlH7T  
accounting by Official Receiver 破产管理署署长呈交的帐目 iq( )8nxi  
Accounting Circular 《会计通告》 `al<(FwGE  
accounting class 会计类别 >pUtwIP  
accounting date 记帐日期；会计结算日期 =UyLk-P w  
accounting for money 款项核算 jw-0M1B  
Accounting Officer 会计主任 V#VN%{  
accounting period 会计报告期；会计期 7{&|;U  
accounting policy 会计政策；会计方针 &0f5:M{P  
accounting practice 会计惯例 %v20~xW:o  
accounting principle 会计准则 df7wN#kO+  
accounting record 会计记录 N F)~W#  
accounting report 会计报告 dOa%9[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w$JvB
5O  
Accounting Society of China 中国会计学会 Eke5Nb  
accounting statement 会计报表 |:8bNm5[  
accounting system 会计制度；会计系统 2-Y<4'>  
accounting transaction 会计事项；帐务交易 ;b-XWK=  
accounting treatment 会计处理 !K|5bK  
accounting year 会计年度 mI74x3 [  
accretion 增值；添加 <b,~:9*?  
accrual 应计项目；应累算数目 oudxm[/U  
accrual basis 应计制；权责发生制 [eTSZjIN7  
accrual basis accounting 应计制会计；权责发生制会计 9on@Q_7m  
accrue 应累算；应计 iY21Q
l%  
accrued benefit 应累算利益 J2:y6kGj>  
accrued charges 应计费用 &b:1I7Cp*  
accrued cumulative preference share dividend 应累算的累积优先股股息 /?SLdW  
accrued expenses 应累算费用 lg^Z*&(  
accrued interest payable 应付利息；应计未付利息 5\z`-)  
accrued interest receivable 应收利息；应计未收利息 9a8cRt6knO  
accrued right 累算权益 wI(M^8F_Mf  
accruing profit 应累算的利润 k:7(D_  
accumulated fiscal reserve 累积财政储备 ;!yQ  
accumulated profit 累积利润；滚存溢利 (o`{uj{
!  
accumulated reserve 累积储备 6j ~#[  
accumulation of surplus income 累积收益盈余 21"1NJzP  
acquired assets 既得资产 GSH>7!.#  
acquisition 收购；购置；取得 SL5Ai/X0N  
acquisition cost 购置成本 !qG7V:6  
acquisition expenses 购置费用 $|8!BOx8t  
acquisition of 100% interest 收购全部股权 .V,@k7U,V  
acquisition of control 取得控制权 9T<x&  
acquisition of fixed assets 购置固定资产 4EY)!?;  
acquisition of shell “买壳” ;+"+3  
acquisition price 收购价 a\r\PBi  
act of God 天灾 ZHa"isl$e  
acting partner 执事合伙人 \-g)T}g,I  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1
y}Y9mlD.  
active partner 积极参与的合伙人 {;2PL^i  
active trading 交投活跃 Zu7)gf  
actual circulation 实际流通 kGl~GOB a  
actual cost 实际成本 .[_L=_.  
actual expenditure 实际开支；实际支出 Hj}K{20  
actual income 实际入息；实际收入；实际收益 5 sX+~Q  
actual market 现货市场 7'Mm205\  
actual price 现货价；实际价格 $` ""  
actual profit 实际利润 Hl,W=2N  
actual quotation 实盘；实际价位；实际报价 vX.VfY  
actual year basis 按实际年度计算 %KLpig  
actuals 实货 #{;k{~;PF  
actuarial investigation 精算调查 FYpzQ6s~  
actuarial principle 精算原则 x7Yu I  
actuarial report 精算师报告 V-BiF>+  
Actuarial Society of Hong Kong 香港精算学会 j:v@p
zTD  
actuarial valuation 精算师估值 fb~ytl<  
actuary 精算师 uLV#SQ=bZN  
ad referendum agreement 暂定协议；有待覆核的协定 {e 1
4[0U-  
ad valorem duty 从价税；按值征税 YuO.yh_  
ad valorem duty system 从价税制 tS6qWtE  
ad valorem fee 从价费 vw9@v`k  
ad valorem tariff 从价关税 M!o##* *`  
additional allowance 额外免税额 Te[n,\Nb  
additional amount for unexpired risk 未过期风险的额外款额 " )1V]}+m  
additional assessable profit 补加应评税利润 cz8T  
additional assessment 补加评税 p^w;
kN  
additional commitment 额外承担 e~=;c  
additional commitment vote 额外承担拨款 JJN.ugT}1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9P+-#B  
additional dependent parent allowance 供养父母额外免税额 vQ 6^xvk]  
additional provision 额外拨款 xA$XT[D  
additional stamp duty 附加印花税 4\iOeZRf  
additional tax 补加税罚款；补加税款 ]Gsv0Xk1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 YpVD2.jy  
adjudged bankrupt 被裁定破产 T{-CkHf9Q  
adjudicated bankrupt 裁定破产人 5j?3a1l0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A PEE~  
adjudication of bankruptcy 裁定破产；宣告破产 \XZ/v*d0  
adjudication of insolvency 裁定无力偿还债务 VZKvaxIk
6  
adjusted actual 经调整的实数；调整后的实数 gi1^3R[  
adjusted current assets 经调整的流动资产；调整后的流动资产 .[I
Cx  
adjusted figure 经调整的数字；调整后的数额 1G^`-ri6  
adjusted liabilities 经调整的负债；调整后的负债 Hquc o  
adjusted loss 经调整的亏损；调整后的亏损 `r9!zffyS  
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 Hx?;fl'G%  
adjusted profit 经调整的利润；调整后的利润 X aMJDa|M  
adjusted surplus 经调整的盈余额；调整后的盈余额 W_"sM0 w  
adjusted value 经调整的价值；调整后的价值 g,!L$,/F  
adjustment 调整；修订；理算〔保险〕 VAHh~Q6 ;e  
adjustment centre 调剂中心 5@~ Q^r:%  
adjustment lag 调整过程的时间差距；调整时差 H&-zZc4\  
adjustment mechanism 调整机制 X}Ai-D  
adjustment of loss 亏损调整 u7>],<  
adjustment process 调整过程；调整程序 ?67Y-\}  
adjustment range 调整幅度 yb\_zE\  
administered exchange rate 受管制汇率 n-tgX?1'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 k%WTJbuG<)  
administration expenses 行政费用 ~qTx|",  
administration fee 手续费；行政费 UM"- nZ>[  
administration in bankruptcy 破产管理 6a~|K-a6  
administration order 遗产管理令 +nFu|qM}  
administrator 管理人；遗产管理人 W{ q U  
administrator of the estate 遗产管理人 !Wntd\w  
admission of debt 债项承认书 n{argI8wF  
admission of proof 接纳债权证明 m#| 9hMu  
advance 放贷款项；垫付款项；预支款项；预付款项 AP?R"%  
advance account 暂支帐目；预付款帐户 tEvut=k'  
advance compensation 预付补偿金 pmyXLT  
advance from shareholder 股东垫款 2K/4Rf0;  
advance pending reimbursement 预支以待日后付还 nAsh:6${  
advanced economy 先进经济体系 <L8'!q}  
advancement 预付；预付财产 TNe l/  
advances warrant 垫款令 KJ)k =mJ  
advancing 贷出 ,is3&9  
adverse balance 逆差 rZ}:Z'`  
adverse exchange 逆汇
kTOzSiq  
advertisement addressed to shareholders 在报章刊登的致股东通告 (R=:X+ k  
advice for collection 托收通知书 NJWA3zz   
advice of drawing 提款通知书；汇票通知书 .ypL=~Rp  
advice of payment 付款通知 $9_xGfx}  
Advisory Committee [Securities and Futures Commission] Ot_]3:`J~  
谘询委员会〔证券及期货事务监察委员会〕 6]WAUK%h  
Advisory Committee on Diversification 经济多元化谘询委员会 |\pj;XU  
affidavit 誓章；遗产申报誓章 h+g_rvIG*  
affidavit of no receipt 述明无收款的誓章 /NI;P]s.  
affiliate 联号；联营公司；附属公司 y.mda:$~=  
affiliated company 附属公司；联号；联营公司 |4;Fd9q^m  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 "^})zf~_  
affordability 负担能力
FrGgga$  
African Development Bank [AfDB] 非洲开发银行 hF~n)oQ  
after-acquired property 事后取得的财产 `ts$(u.w  
after-hours dealing 市后交易 k8&;lgO'  
after-tax profit 税后盈利；税后利润；税后溢利 HdUQCugxx:  
agency agreement 代理协议 |"8b_Cq{  
agency expenses 代理机构的开支 X9W@&zQ  
agency fee 代理费 XpB_N{v9w  
Agency Law 《代理法》 5H<m$K4z  
agent 代理人；承销人 6 $4[gcL'  
agent of company 公司代理人 ;"5&b!=t  
agent's fee 代理人费；经纪费 l*(8i ^  
aggregate 总计；总数；总体数字
M2,l7  
aggregate amount 总款额；总额 NX*Q F+  
aggregate assets and liabilities 总体资产与负债 %S960  
aggregate at constant price 按固定价格计算的总体数字 ZB= E}]v6  
aggregate demand 总需求 [Kg+^N%+  
aggregate gross position 总持仓量 u&Yz[)+b=g  
aggregate limit 总限额 qd ~BnR$=  
aggregate of salaries tax 合计薪俸税 S6Q  
aggregate performance 总体表现；总体业绩 -">;-3,K  
aggregate supply 总体供应 u5`u>.!  
aggregate surplus 总盈余 e:DCej^z  
aggregate total 整体总额 oM>l#><nq  
aggregate value 总值；合计价值 ~D j8z+^  
aggregated basis 合计基准 'urafE4M  
aggregated net chargeable income 合计应课税入息实额 l`lk-nb  
aggregation 合并计算；合计；总和 4#MtF'J  
aggregation of incomes of husband and wife 夫妇入息合并计算 tTl%oN8Qw  
aggregation of property 财产的总和 M6"PX *K  
agio 差价；贴水 SaO}e  
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》 -V77C^()8d  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment t%0VJB,Q2  
《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》 tKOmoC  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {L{o]Ii?g  
《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》 NZ:,ph  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Y.(PiuG$G  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 %v M-mbX  
agreement for a settlement 授产协议 Ju@c~Xm  
agreement for assignment 转让协议 G5BfNU  
agreement for sale 售卖协议；买卖协议 LYTdTP  
agreement for sale and purchase 买卖协议 
,q`\\d  
agreement for the payment of interest 支付利息协议 jp%S3)  
agreement for the repayment of money 还款协议 `KoV_2|  
agreement of reinsurance 再保险协议 ~^:A{/  
Agricultural Bank of China 中国农业银行 T4Uev*A  
air passenger departure tax 飞机乘客离境税 <44G]eb  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 hD 82tr  
airport tax 机场税 oWT3apGO  
alcohol duty 酒精税 *w`sM%]Rq  
alienation 让与；让渡；转让 Z"xvh81P  
alimony 生活费；赡养费 2*& ^v  
All Ordinaries Index [AOI] 所有普通股指数 vm8eZG|  
all risks 全险；综合险  ?(1y  
All Sales Record for Stock Market 《股票市场成交报告》 `g=J%p  
Allied Capital Resources Limited 新联财务有限公司 6xx ?A>:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 6Pl<'3&  
allocation letter 拨款信件 MAR'y8I  
allocation of fund 分配款项；预留款项 Gx/Oi)&/  
allocation of profit 利润分配；溢利分配 >y7?-*0  
allocation warrant 拨款令 ~,Zc%s~|  
allotment 分配；配股 +Mb.:_7'  
allotment notice 股份配售通知；配股通知 E<Y$>uKA  
allotment of shares 股份分配 GR_-9}jQP  
allowable 可获宽免；免税的 `4J$Et%S  
allowable business loss 可扣除的营业亏损 K\Wkoi5  
allowable expenses 可扣税的支出 iOghb*aW  
allowance 免税额；津贴；备抵；准备金 Rr]Hy^w  
allowance for debts 债项的免税额 tXs\R(?T  
allowance for depreciation by wear and tear 耗损折旧免税额 k1~&x$G  
allowance for funeral expenses 殡殓费的免税额 zY{A'<\O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jvL[ JI,b  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ynj,pl  
allowance to debtor 给债务人的津贴 TF\C@4Z  
alteration of capital 资本更改 S9y}  
alternate trustee 候补受托人 b2Fe<~S{  
amalgamation 合并 U?Zq6_M&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 PJ%C N(0  
ambit of charges 征税范围；收费范围 1.GQau~  
amended valuation 经修订的估值 ;A'mB6?%H  
American Commodities Exchange 美国商品交易所 i-_mTY&
M  
American Express Bank Limited 美国运通银行 g*_&  
American Stock Exchange 美国证券交易所 %ntRG!  
amortization 摊销 X&`t{Id?6  
amount due from banks 存放银行同业的款项 E{`fF8]K  
amount due from banks abroad 存放海外银行同业的款项 45c$nuZ  
amount due from holding companies 控股公司欠款 *]) `z8Ox  
amount due from local banks 存放本港银行同业的款项 ]h+j)J}[A  
amount due to banks 银行同业的存款 qR8Lh( "i  
amount due to banks abroad 海外银行同业的存款 FcU SE  
amount due to holding companies 控股公司存款 R__OP`!  
amount due to local banks 本港银行同业的存款 hL{KRRf>  
amount due to outport banks 外埠银行同业的存款 tS=(}2Q  
amount for note issue 发行纸币的款额 ;*Et[}3  
amount of bond 担保契据的款额 ea 'D td  
amount of consideration 代价款额 ?+@?Up0wGO  
amount of contribution 供款数额 !l8PDjAE  
amount of indebtedness 负债款额 0'C1YvF  
amount of principal of the loan 贷款本金额 dR,fXQm  
amount of rates chargeable 应征差饷数额 l'_r:b  
amount of share capital 股本额 ?k{?GtSs  
amount of sums assured 承保款额 q>+k@>bk@  
amount of variation 变动幅度 |)v,2  
amount of vote 拨款数额 ]{@-HTt  
amount payable 应付款额 ( Erc3Ac8  
amount receivable 应收款额 S2&4g/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +=</&Tm  
analysis 分析 %7.30CA|#  
ancillary risk 附属风险 hRhe& ,v  
annual account 周年帐目；周年帐目报表；年度决算；年结 tT_\i6My  
annual accounting date 年结日期 {JMVV_}n  
annual allowance 每年免税额；年积金；年度津贴；年津 5U$0F$BBp  
annual balance 年度余额 ]N?kG`[  
annual disposable income 每年可动用收入 ^u ~Q/4  
annual estimates 周年预算 "+G8d'%YV  
annual fee 年费 9WyhZoPD*  
annual general meeting 周年大会 W^l-Y%a/o  
annual growth rate 年增率；每年增长率 &
Ok)
:`  
annual long-term supplement 长期个案每年补助金 oap4rHk}  
annual pensionable emolument 可供计算退休金的年薪 `d}2O%P  
annual report 年报 ukyZes8o K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /*
mI<[xb  
annual return 周年报表；周年申报表；每年报税表格 /h3RmUy   
Annual Return Rules 《周年报表规则》 8&slu{M- t  
annual review of consumer prices 每年消费物价回顾 +cN8Y}V  
annual roll-forward basis 逐年延展方式 A3/k@S-R2  
annual salary 年薪 1mG-}  
annual statement 年度报表；年度决算表 kt:! 7  
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 YI
Ymiv5  
annuitant 年金受益人 EaN6^S=  
annuity 年金 s2'h  
annuity contract 年金合约 -[.[>&`/  
annuity on human life 人寿年金 u'BaKWPS  
antecedent debt 先前的债项 ?6WY:Zec@  
ante-dated cheque 倒填日期支票 1=V-V<  
anticipated expenditure 预期开支 h2d(?vOT  
anticipated net profit 预期纯利 i8]S:49  
anticipated revenue 预期收入 T_4/C2  
anti-inflation measure 反通货膨胀措施 @K-">f  
anti-inflationary stance 反通货膨胀立场 ISvpQ 3{)s  
apparent deficit 表面赤字 0 kW,I  
apparent financial solvency 表面偿债能力 ]}Yl7/gM1}  
apparent partner 表面合伙人 "4{r6[dn  
application for personal assessment 个人入息课税申请书 g}c~:p  
application of fund 资金应用 aPL+=58r  
application to release as liquidator and to destruct the books of accounts and documents KbeC"mi  
申请免除清盘人职务及毁灭帐簿与文件 Q*Pq{]0K  
appointed actuary 委任精算师 H/M@t\$Dc  
appointed auditor 委任核数师；委任审计师 cbTm'}R(G  
appointed trustee 委任的受托人 i9x+A/o[  
appointer 委任人 /j.9$H'y  
apportioned pro rata 按比例分摊 >4CbwwMA  
apportionment 分配；分摊 Q\Vgl(;lX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gg2(5FPP  
apportionment formula 分摊方程式 w\O;!1iU  
apportionment of estate duty 遗产税的分摊 4o[{>gW  
appraisal 估价；评估 sfl<qD+?  
appreciable growth 可观增长 =dN@Sa/  
appreciable impact 显着影响 N;`n@9BF  
appreciable increase 可观增长 Z7Hbj!d/Sz  
appreciation 增值；升值 =T7.~W  
appreciation against other currencies 相对其他货币升值 0o&5]lEe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]D\D~!R  
appreciation tax 增值税 VI*$em O0  
appropriation 拨款；拨用；拨付 >XfbP]
  
appropriation account 拨款帐目 RZTiw^  
Appropriation Bill 拨款法案 X^j
fuA  
appropriation-in-aid system 补助拨款办法 r9?Mw06Wc5  
approved assets 核准资产 LrpM\}t  
approved basket stock 认可一篮子证券 o ^uA">GH  
approved budget 核准预算 ^U/O!GK  
approved charitable donation 认可慈善捐款 u=e{]Ax#}  
approved charitable institution 认可慈善机构 N8df8=.kw  
approved currency 核准货币；认可货币 "3J}b?u_[  
approved estimates 核准预算 rYk0 ak  
approved estimates of expenditure 核准开支预算 wUJcmM;  
approved overseas insurer 核准海外保险人 r5^eNg k  
approved overseas trust company 核准海外信托公司 k+*u/neh  
approved pooled investment fund 核准汇集投资基金 x]j W<A  
approved provident fund scheme 认可公积金计划 UJ2U1H54h  
approved provision 核准拨款 xyXa .  
approved redeemable share 核准可赎回股份 xskz)kk  
approved regional stock 认可地区性证券 3Jn;}  
approved retirement scheme 认可退休金计划 2&cT~ZX&'  
approved subordinated loan 核准附属贷款 gs`q6f%(  
arbitrage 套戥；套汇；套利 #GFr`o0$^  
arbitrageur 套戥者；套汇者 qf-8<{T  
arbitrary amount 临时款项 )boE/4  
arrangement 措施；安排；协定 -mh3DhJ,  
arrears 欠款 *{5fq_  
arrears of pay 欠付薪酬 (/$^uWj  
arrears of revenue 逾期未收税款；逾期未收的帐项 RxQ*  
articles of association 组织章程；组织细则；组织章程细则 E"IZ6)Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Dw"\/p:-3  
ascertainment of profit 确定利润 ;n;p@Uu[ b  
"Asia Clear" “亚洲结算系统” Q/Rqa5LI:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 h{qgEIk&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8eRLy/`gd  
Asian Development Fund [ADF] 亚洲发展基金 yB!dp;gM{  
Asian dollar bond 亚洲美元债券 |I=T@1_D  
Asian dollar market 亚洲美元市场 -yg7;ff  
Asian dollar rate 亚洲美元利率 `WS&rmq&'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "<gOzXpa  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 N2o7%gJw  
asked price 沽盘；喊价；索价；卖方报价 /gas2k==^  
assessable income 应评税入息 \OoWo  
assessable loss 应评税亏损 dc'Y`e  
assessable profit 应评税利润 izR"+v  
assessable value 应评税值 ~}Pfu  
assessed profit 估定利润 P$,Ke<  
assessed value 经评估价值 [#iz/q~}  
assessment 评税；评定；估价；评税单 NHE18_v5  
assessment number 评税编号；估价编号 !VzC&>'v^9  
assessment of additional tax 补加税评税 ~$J2g  
assessment of performance 业绩评估；实绩评价 o+VQ\1as?(  
Assessor 评税主任 ~.|_RdN  
asset price bubbles 资产价格泡沫 w32y3~  
asset-backed securities 具资产保证的证券 LR3*G7  
assets accretion 资产增值 fN2lLn9/u  
assets and liabilities 资产与负债 y1#1Ne_  
assets betterment statement 资产递增表；资产改进表 7}mFL*  
assets lending 实物放款；有抵押贷款 wuo,kM  
assets of the company passing on the death 死者去世时转移的公司资产 iURe([@  
assets pledged as security for liabilities 用作负债抵押的资产 B-mowmJ3dg  
assets portfolio 资产投资组合 }-2|XD%]  
assets price 资产价格 |':{lH6+1  
assets quality 资产质素 _
"{Xi2@H  
assets realization 资产变现 HVAYPerH  
assets refinancing arrangement 资产再集资安排 G+m }MOQP7  
assets securitization 资产证券化 MqMQtU9w  
assets situated outside Hong Kong 在香港以外地方的资产 D6Wa.,r  
assets stripping 削减资产；拆卖资产 2&5K.Ui%  
assets value 资产值 H,NF;QPPC  
assignee 承让人 &M[?h}B6  
assignment 转让；转让书；转让契 R@2X3s:  
assignment of interest 权益转让 C_Wc5{  
assignment of letters patent and trade mark 专利证书及商标转让 '<uq3?5  
assignment of property 物业转让；物业转让书 Xwtqi@zlE  
assignment right 转让权 jiC>
d@~y  
assignor 转让人 v` r:=K  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ,fRq5"?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Tsx>&WC  
associate member 附属会员 oL<St$1  
associated body corporate 相联法人团体 |[y6Ua0  
associated company 相联公司；联属公司 dF2RH)Ud  
associated corporation 相联法团 2Z%O7V~u  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] D43z9z-:L  
公认会计师公会〔英国〕 ss-D(K"  
Association of Futures Exchange Brokers 香港期货经纪协会 e:W{OIz:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6MI8zRX  
association of underwriters 承保人组织 8b=_Y;  
assumption of control 接管 "Rl}VeDY  
assurance 担保；保险；转易；转易书 K<J9~  
assurance of interest 权益的转易 K,UMqAmk  
at 19XX price 按一九ＸＸ年价格计算 )pn3~t<ed  
at a discount 按赔价计算；按贴水价格计算；打折扣 
T]$U""  
at a premium 按溢价计算；按升水价格计算 #A.@i+Zv  
at call 通知付款；按通知 :gC#hmm^  
at constant market price 按固定市价计算 BJ0?kX@  
at constant price 按固定价格计算 'B}qZCy W  
at cost 按成本计算 DV{=n C  
at current market price 按当时市价计算；按现时市价计算 Hx:;@_gq  
at current price 按当时价格计算；按现时价格计算 hv+zGID7  
at factor cost 按要素成本计算；按生产要素成本计算 ;wD)hNLAvR  
at money-of-the-day price 按付款当日价格计算 %XTI-B/K  
at or better 按指定或较佳价位〔买卖指令〕 2T`!v  
at par 按面值计算；平价 =R\]=cRbg  
at sight 见票即付 rM"l@3hP  
at the close 按收市盘 OrG).^l  
at the opening 按开市盘 [S<";l8  
attestation 见证；见证条款 i6N',&jFU  
at-the-money option 平价期权 S tyf
B  
attorney 受权人；受托代表人 .|=\z9_7S8  
attornment 新拥有人承认书 E} .^kc[(4  
attributable profit 可归属利润 jh$='Gn  
attributable share value 可归属股份价值 et+0FF ,  
Auckland Stock Exchange 奥克兰证券交易所 w#J2 wS  
auction 拍卖 A)KZa
"EX  
auctioneer 拍卖商 PaN"sf  
audit 审计；核数 NuI9i
U  
Audit Commission 审计署 QCJM&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] oXS}IL og'  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 DL.!G  
audit review 帐目审查 ?1".;foZ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _XT pU  
audited account 审计帐目；经审计的帐目 /7LR;>Bj  
audited annual account 经审计的周年帐目 -^wl>}#*T3  
audited balance sheet 经审计的资产负债表 =Runf +}  
auditor 核数师；核数主任；审计师 |&jXp%4T  
auditor's certificate 核数师证明书；审计师证明书 Rva$IX^]  
auditor's report 核数师报告；审计师报告 YoE3<[KD(  
Aussie bond 澳元债券 JN6B~ZNf  
austerity budget 紧缩预算 'm9` 12H  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 u
VU)d1N  
Australia All Ordinaries Index 澳洲所有普通股票指数 zn(PI3+]!  
Australian Dollar [AUD] 澳元 Ct|A:/z(  
Australian Options Market 澳大利亚期权市场 A70d\i  
Australian Securities Commission 澳洲证券事务监察委员会 `,0}ZzaV&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 tI{_y  
Australian Stock Exchange 澳大利亚证券交易所 y!%CffF2  
Austrian Schilling [ATS] 奥地利先令 ?hM64jI|  
authentication 认证；鉴证 /Q )\+  
authority to purchase 委托购买证；委购书 j~QwV='S  
authorization 认可；核准；授权；授权书 A(N4N  
authorization by direction 指示授权 { "E\Jcjl\  
authorization by instruction 指令授权 RGX=)  
authorization by warrant 令状授权 c"xK`%e  
authorization of unit trust 单位信托的认可 UZ$/Ni  
authorized agent 指定代理人 ,=N.FS  
authorized capital 法定资本 k+4#!.HX^  
authorized clerk 出市员 07$o;W@  
authorized dealer 认可交易商 '3H_wd  
authorized financial institution 认可财务机构 [8*)8jP3  
authorized fund 认可基金 Xx(T">
]vJ  
authorized fund house 获授权的基金公司；认可基金公司 3BLq
CZ  
authorized institution 认可机构 {BHO/q3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [SW_C  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]
s748+  
authorized insurer 获授权保险人；获认可承保人 lHIM}~#;nd  
authorized investment 特准投资项目 9k=3u;$v  
authorized person 获授权人 v9UD%@tZ  
authorized representative 获授权代表 :j`sr  
authorized share capital 法定股本 ~v"L!=~G;a  
automated quotation system 自动报价系统 FCn_^l)EA  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Tb-F]lg$  
自动交易系统〔香港期货交易所有限公司〕 sNwI0o  
automatic adjustment mechanism 自动调整机制 snikn&  
automatic adjustment system 自动调整系统 7[wieYj{  
Automatic Clearing House 自动票据交换所 yCX?!E;La  
automatic exchange rates accumulation system 自动化汇率累集系统 ,v&(YOd  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3D(0=$W  
automatic teller machine [ATM] 自动柜员机 <Ok3FE.K  
autopay 自动转帐 VD\=`r)nT  
available assets 可用资产 e0 T\tc  
available fiscal reserve 现存财政储备 r"R#@V\'1b  
available profit 可用利润 ri.I pRe  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 zv"Z DRW  
average 平均；平均数；海损 x$%!U[!3  
average basic salary 平均基本薪金 5PnDN\  
average consumer expenditure 平均消费开支；一般消费开支 k;L6R!V  
average cost 平均成本 :,I:usW"  
average cost of land production 增辟土地平均成本 $tS}LN_!  
average daily turnover 平均每日成交额 9&ids!W~yx  
average daily wage rate 平均每日工资率 !?gKqx'T$  
average expenditure pattern 平均开支模式 k
#rBB  
average growth rate 平均增长率 `~`k_7t.  
average net fixed assets 固定资产平均净值 IaXeRq?<  
average of relatives 相对价格平均数 fd2T=fz-  
average price 平均价格 tnG# IU *  
average propensity to consume 平均消费倾向；一般消费倾向 pHJ
3nHLQ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 E@3aI Axh  
average rate 平均率 #C3.Jef  
average revenue 平均收入；平均收益 l/awS!Q/nF  
average stock 平均库存；平均存货 O8.5}>gDn.  
average yearly rent 平均年租 i7>tU=  
avoidance of double taxation 避免双重课税 ""|Qtubv  
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 # 4PVVu<  
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