一些有用的会计术语(也不知道发的地方对不对)A

A: "i3wc&9!?W  
A share Ａ股；甲类股份 [k qx%4q)  
abatement of tax 减税；减扣免税额 6Ap-J~4  
ABN AMRO Bank N.V. 荷兰银行 @T>\pP]o  
above-the-line expenditure 线上项目支出；经常预算支出 )xKZ)SxV  
above-the-line receipt 线上项目收入；经常预算收入 Kxs_R#k  
ABSA Asia Limited 南非联合亚洲有限公司 iK&s_}i:  
absolute change 绝对数值变更 rt-^?2c?  
absolute expenditure 实际开支 4H@:|  
absolute guideline figure 绝对准则数字 S+aXlb  
absolute interest 绝对权益 x,)|;HXm  
absolute order of discharge 绝对破产解除令 V}c3}'_U]  
absolute profit margin 绝对利润幅度 [Aqy%mbG  
absolute value 实值；绝对值 O2z{>\  
absolutely vested interest 绝对既得权益 k0[b4cr`  
absorbed cost 已吸收成本；已分摊成本 wB%:RI,  
absorption 吸收；分摊；合并 PL*Mz(&bf  
absorption rate 吸收率；摊配率；分摊率 3.[ fTrzJ  
ACB Finance Limited 亚洲商业财务有限公司 |ipL.<v7  
acceptable form of reciprocity 合理的互惠条件 xLID@9Hbu  
acceptable rate 适当利率；适当汇率 xw[KP [(  
acceptance agreement 承兑协议 9eG{"0)  
acceptance for honour 参加承兑 IY$v%%2WZ  
acceptor 承兑人；接受人；受票人 ]mO$Tg&s~  
acceptor for honour 参加承兑人 ep|>
z#1  
accident insurance 意外保险 l;+n
L[%`  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~cC=DeX  
accident insurance scheme 意外保险计划 QYl Pr&O9  
accident year basis 意外年度基准 #j!RbW  
accommodation 通融；贷款 HP/f`8  
accommodation bill 通融票据；空头票据 T'W)RYnwl  
accommodation party 汇票代发人 "}"hQ.kAz  
account balance 帐户余额；帐户结余 v2Lx4:dzi  
account book 帐簿 H]i.\2z  
account collected in advance 预收款项 Q7V*~{  
account current book 往来帐簿 : T` Ni  
account of after-acquired property 事后取得的财产报告 "$@>n(w  
account of defaulter 拖欠帐目 32#|BBY  
account payable 应付帐款 Vr%>'XN>"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;^fGQ]`4  
account receivable 应收帐款 }bkQr)us  
account receivable report 应收帐款报表 "#<P--E9  
account statement 结单；帐单；会计财务报表 c)L1@qdZ  
account title 帐户名称；会计科目 nw.,`M,N  
accountant's report 会计师报告 |DB7o+4  
Accountant's Report Rules 会计师报告规则 cD&QN9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 YB;q5[  
Accounting Arrangements 《会计安排》 Ev%_8CO4e  
accounting basis 会计基础 *?l-:bc]  
accounting by Official Receiver 破产管理署署长呈交的帐目 _BC%98:WP  
Accounting Circular 《会计通告》 3c%dErch  
accounting class 会计类别 06)B<
 
accounting date 记帐日期；会计结算日期 1$+-?:i C  
accounting for money 款项核算 /"Z6\T9  
Accounting Officer 会计主任 ,RA;X  
accounting period 会计报告期；会计期 
jUtFDw  
accounting policy 会计政策；会计方针 VXfp=JE  
accounting practice 会计惯例 F'NX  
accounting principle 会计准则 Ah_,5Z@&R  
accounting record 会计记录 9i^dQV.U=  
accounting report 会计报告 +1uAzm4SL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \E}YtN#  
Accounting Society of China 中国会计学会 2cnyq$4k  
accounting statement 会计报表 j'\!p):H  
accounting system 会计制度；会计系统 f*(W%#*|  
accounting transaction 会计事项；帐务交易 S)n+E\c  
accounting treatment 会计处理 9Q*T'+V  
accounting year 会计年度 DK6^\k][V  
accretion 增值；添加 VM.4w.})_E  
accrual 应计项目；应累算数目 q3_ceXYU  
accrual basis 应计制；权责发生制 &"_5?7_N  
accrual basis accounting 应计制会计；权责发生制会计 {jK:hQX  
accrue 应累算；应计 c3L)!]kB  
accrued benefit 应累算利益 _"4u?C#  
accrued charges 应计费用 d_ [l{  
accrued cumulative preference share dividend 应累算的累积优先股股息 f+WN=-F\  
accrued expenses 应累算费用 F"G]afI9+  
accrued interest payable 应付利息；应计未付利息 fV>12ici  
accrued interest receivable 应收利息；应计未收利息 Z?@oe-mz  
accrued right 累算权益 `]T#uP<u  
accruing profit 应累算的利润 zyHHz\{  
accumulated fiscal reserve 累积财政储备 fN|'aq*Pd  
accumulated profit 累积利润；滚存溢利 Qp?+G~*  
accumulated reserve 累积储备 9/yE\p.  
accumulation of surplus income 累积收益盈余 CO<P$al  
acquired assets 既得资产 MS>QU@z7c  
acquisition 收购；购置；取得 n7>L&?N#y#  
acquisition cost 购置成本 U8||)+  
acquisition expenses 购置费用 VGe OoS  
acquisition of 100% interest 收购全部股权 _MmSi4]yd  
acquisition of control 取得控制权 [yyL2=7  
acquisition of fixed assets 购置固定资产 $'I-z.GV  
acquisition of shell “买壳” QTC-W2t]  
acquisition price 收购价 XCP/e p  
act of God 天灾 <3SO1@
?  
acting partner 执事合伙人 Yg~$1b@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 A.8[FkiNmD  
active partner 积极参与的合伙人 *)8!~Hs  
active trading 交投活跃 4?u<i=i  
actual circulation 实际流通 w4<n=k  
actual cost 实际成本 w>TlM*3D/  
actual expenditure 实际开支；实际支出 ]b+Nsr~  
actual income 实际入息；实际收入；实际收益 3$~oQC  
actual market 现货市场 2jT2~D.U1  
actual price 现货价；实际价格 ?as1^~  
actual profit 实际利润 U3-cH
 
actual quotation 实盘；实际价位；实际报价 ua8Burl7  
actual year basis 按实际年度计算 )%(V.?eW  
actuals 实货 t ;-U   
actuarial investigation 精算调查 X<8   
actuarial principle 精算原则 ';vLj1v
 
actuarial report 精算师报告 _U<r@  
Actuarial Society of Hong Kong 香港精算学会 E3~Wyfd7  
actuarial valuation 精算师估值 x("V+y*  
actuary 精算师 |[3%^!f\  
ad referendum agreement 暂定协议；有待覆核的协定 xNAa,aMM  
ad valorem duty 从价税；按值征税 Zr#\>h'c  
ad valorem duty system 从价税制 3~ptD5@WF  
ad valorem fee 从价费 nf2[hx@=U  
ad valorem tariff 从价关税 "<=HmE-;  
additional allowance 额外免税额 |jhu  
additional amount for unexpired risk 未过期风险的额外款额 m\DI6O"u'  
additional assessable profit 补加应评税利润 yh'P17N|q  
additional assessment 补加评税 !5VT[w 1  
additional commitment 额外承担 [AA*B  
additional commitment vote 额外承担拨款 cvk$ I"q+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 TGSkJ 1Lx  
additional dependent parent allowance 供养父母额外免税额 ?]]7PEee*  
additional provision 额外拨款 0;/
},B[A  
additional stamp duty 附加印花税  Qk)E:  
additional tax 补加税罚款；补加税款 aS3Fvk0R{h  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,| Zkpn8  
adjudged bankrupt 被裁定破产 |ZmWhkOX  
adjudicated bankrupt 裁定破产人 !zR1CM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 R[bI4|t  
adjudication of bankruptcy 裁定破产；宣告破产 #*zl;h1(  
adjudication of insolvency 裁定无力偿还债务 b
9L"?{  
adjusted actual 经调整的实数；调整后的实数 9l&4mt;+&<  
adjusted current assets 经调整的流动资产；调整后的流动资产 I$R
a*r  
adjusted figure 经调整的数字；调整后的数额 SKdh!*G  
adjusted liabilities 经调整的负债；调整后的负债 c*N>7IF,  
adjusted loss 经调整的亏损；调整后的亏损 gY/p\kwsj  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 H3Zsm)+:  
adjusted profit 经调整的利润；调整后的利润 2l.qINyz  
adjusted surplus 经调整的盈余额；调整后的盈余额 IPa)+ ZQ  
adjusted value 经调整的价值；调整后的价值 qHf8z;lc  
adjustment 调整；修订；理算〔保险〕 y7@q]~%  
adjustment centre 调剂中心 of<(4<T  
adjustment lag 调整过程的时间差距；调整时差 Js0hlWu  
adjustment mechanism 调整机制 "74Rn"d5  
adjustment of loss 亏损调整 3o.9}`/  
adjustment process 调整过程；调整程序 @ rG=>??k  
adjustment range 调整幅度 @@pI>~#zh  
administered exchange rate 受管制汇率 JIh:IR(ta  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 RbN# dI'  
administration expenses 行政费用 ^)i1b:4  
administration fee 手续费；行政费 B4kJ 7Pdny  
administration in bankruptcy 破产管理 XR@C^d  
administration order 遗产管理令 {IG5qi?/E)  
administrator 管理人；遗产管理人 1c19$KHu  
administrator of the estate 遗产管理人 8;q2W F{AX  
admission of debt 债项承认书 C9Xj)5k@R  
admission of proof 接纳债权证明 ZmKxs^5S  
advance 放贷款项；垫付款项；预支款项；预付款项 O
g E<bw  
advance account 暂支帐目；预付款帐户 vNIQ1x5Za  
advance compensation 预付补偿金 7dq*e4z)  
advance from shareholder 股东垫款 # M18&ld,r  
advance pending reimbursement 预支以待日后付还 h3BDHz,  
advanced economy 先进经济体系 0NFYFd-50  
advancement 预付；预付财产 cP,bob]  
advances warrant 垫款令 <"HbX  
advancing 贷出 Sf"]enwB  
adverse balance 逆差 w\`u|f;Aq  
adverse exchange 逆汇 2J1YrHj3  
advertisement addressed to shareholders 在报章刊登的致股东通告 G5hh$Nmpi  
advice for collection 托收通知书 1 [D,Mu%E  
advice of drawing 提款通知书；汇票通知书 1@6FV x  
advice of payment 付款通知 FJH'!P\  
Advisory Committee [Securities and Futures Commission] 2)^gd  
谘询委员会〔证券及期货事务监察委员会〕 F\BD7W  
Advisory Committee on Diversification 经济多元化谘询委员会 G\ m`{jv  
affidavit 誓章；遗产申报誓章 i8+[-mh  
affidavit of no receipt 述明无收款的誓章 
tMOhH #  
affiliate 联号；联营公司；附属公司 i286`SLU  
affiliated company 附属公司；联号；联营公司 fKQq]&~ H  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Q3P*&6wA  
affordability 负担能力 "qxu9Hg!  
African Development Bank [AfDB] 非洲开发银行 ;RW024  
after-acquired property 事后取得的财产 |9x H9@^f  
after-hours dealing 市后交易 KL^hYjC  
after-tax profit 税后盈利；税后利润；税后溢利 >j}.~$6dj_  
agency agreement 代理协议 _I A{I  
agency expenses 代理机构的开支 e)):U  
agency fee 代理费 W"&Y7("y  
Agency Law 《代理法》 ITr@;@}c]  
agent 代理人；承销人 kr{eC/Q"  
agent of company 公司代理人 ^wTod\y  
agent's fee 代理人费；经纪费 xu(N'l.7&  
aggregate 总计；总数；总体数字 )|Xi:Zd5>  
aggregate amount 总款额；总额 ]O 8hkGa  
aggregate assets and liabilities 总体资产与负债 Ce-D^9kC  
aggregate at constant price 按固定价格计算的总体数字 ,5J}Wo?Q}  
aggregate demand 总需求 se]q~<&  
aggregate gross position 总持仓量 v#`7,::  
aggregate limit 总限额 n04lTME  
aggregate of salaries tax 合计薪俸税 A.>L>uR  
aggregate performance 总体表现；总体业绩 M~"93Q`f^  
aggregate supply 总体供应 ? ht;ZP  
aggregate surplus 总盈余 1_V',0|`>  
aggregate total 整体总额 :I/i"g7<  
aggregate value 总值；合计价值 U%T{~f  
aggregated basis 合计基准 JoIh2PD  
aggregated net chargeable income 合计应课税入息实额 ~Jlo>  
aggregation 合并计算；合计；总和 ^f_4w|u,+  
aggregation of incomes of husband and wife 夫妇入息合并计算 2|:xb9#  
aggregation of property 财产的总和 Xn3 \a81  
agio 差价；贴水 x!^u$5c  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 CTh!|mG  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment EN/e`S$)  
《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》 J0V\_ja-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hJkF-yW  
《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》 YIZ+BVa  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment h&O8e;S#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2/4,iu(T`c  
agreement for a settlement 授产协议 { 2\.  
agreement for assignment 转让协议 `;BpdG(m  
agreement for sale 售卖协议；买卖协议 MQ7Hn
;`B  
agreement for sale and purchase 买卖协议 jp|1S^b  
agreement for the payment of interest 支付利息协议 +u|p<z  
agreement for the repayment of money 还款协议 SZ3UR  
agreement of reinsurance 再保险协议 vzPuk|q3  
Agricultural Bank of China 中国农业银行 z(JDLd  
air passenger departure tax 飞机乘客离境税 p0Ra`*f  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 #s]'2O  
airport tax 机场税 VY]L<4BfGL  
alcohol duty 酒精税 [)L)R`  
alienation 让与；让渡；转让 l.@&B@5F  
alimony 生活费；赡养费 -er8(snDQ  
All Ordinaries Index [AOI] 所有普通股指数 Yj/[I\I"m  
all risks 全险；综合险 d@IV@'Q7u  
All Sales Record for Stock Market 《股票市场成交报告》 ae-hQ
F&  
Allied Capital Resources Limited 新联财务有限公司 i3v|r 0O~L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 TF7~eyLg  
allocation letter 拨款信件 REc+@;B  
allocation of fund 分配款项；预留款项 R}J}Qb  
allocation of profit 利润分配；溢利分配 X\ bXat+  
allocation warrant 拨款令 Uk@'[_1z  
allotment 分配；配股 }<KQ+  
allotment notice 股份配售通知；配股通知 F* h\#?  
allotment of shares 股份分配 9?L,DThQ  
allowable 可获宽免；免税的 9Atnnx]n  
allowable business loss 可扣除的营业亏损 NR|t~C+  
allowable expenses 可扣税的支出 O=2SDuBZ  
allowance 免税额；津贴；备抵；准备金 l %M0^d6M  
allowance for debts 债项的免税额 JrgpDZ  
allowance for depreciation by wear and tear 耗损折旧免税额 Ir\f_>7  
allowance for funeral expenses 殡殓费的免税额 =}^J6+TVL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 P{ HYZg  
allowance for repairs and outgoings 修葺及支出方面的免税额 [zMnlO  
allowance to debtor 给债务人的津贴 +q-/~G'  
alteration of capital 资本更改 K]s*rPT/,  
alternate trustee 候补受托人 qrxn%#\XP  
amalgamation 合并 oasEG6OI8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Eu)(@,]we  
ambit of charges 征税范围；收费范围 ?X5Y8n]y\h  
amended valuation 经修订的估值 }=T=Z#OgH  
American Commodities Exchange 美国商品交易所 `iT{H]po  
American Express Bank Limited 美国运通银行 IyJHKDFk  
American Stock Exchange 美国证券交易所 nlsif  
amortization 摊销 ~]LkQQ'  
amount due from banks 存放银行同业的款项 gtVnn]Jh  
amount due from banks abroad 存放海外银行同业的款项 6tKCY(#oO+  
amount due from holding companies 控股公司欠款 8{ooLdpX7  
amount due from local banks 存放本港银行同业的款项 6(as.U>K  
amount due to banks 银行同业的存款 5?M d  
amount due to banks abroad 海外银行同业的存款 ^p}|""\j  
amount due to holding companies 控股公司存款 io
^L
[  
amount due to local banks 本港银行同业的存款 'j27.Ry.  
amount due to outport banks 外埠银行同业的存款 2(5<Wj"  
amount for note issue 发行纸币的款额 LzE$z,  
amount of bond 担保契据的款额 fq,LXQ#G  
amount of consideration 代价款额 rwh,RI) )g  
amount of contribution 供款数额 5i|DJ6  
amount of indebtedness 负债款额 2T >K!jS  
amount of principal of the loan 贷款本金额 -H
-:b7  
amount of rates chargeable 应征差饷数额  tQSJ"Q  
amount of share capital 股本额 >uR0Xs;V  
amount of sums assured 承保款额 =QQTHL{3  
amount of variation 变动幅度 %S9YjMR@  
amount of vote 拨款数额 &U7INUL  
amount payable 应付款额 PbpnjvVrM  
amount receivable 应收款额 A$Tp0v`t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H68~5lJY^]  
analysis 分析 S#{g
Cc  
ancillary risk 附属风险 |b^+= "  
annual account 周年帐目；周年帐目报表；年度决算；年结 CYFi_6MFl  
annual accounting date 年结日期 /t"FZ#  
annual allowance 每年免税额；年积金；年度津贴；年津 ~8l(,N0  
annual balance 年度余额 .`@)c/<0  
annual disposable income 每年可动用收入 yuA+YZ  
annual estimates 周年预算 m?)REE  
annual fee 年费 x_VD9  
annual general meeting 周年大会 o.|P7{v}  
annual growth rate 年增率；每年增长率 TpIx!R9  
annual long-term supplement 长期个案每年补助金 e/s8?l  
annual pensionable emolument 可供计算退休金的年薪 ^]{m*bEkR  
annual report 年报 |X6/Y@N  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vv0+F6 @  
annual return 周年报表；周年申报表；每年报税表格 _`-trE.  
Annual Return Rules 《周年报表规则》 rO3.%B}  
annual review of consumer prices 每年消费物价回顾 |0N
6]%r  
annual roll-forward basis 逐年延展方式 JVxGS{Z  
annual salary 年薪 lo< t5~GQ  
annual statement 年度报表；年度决算表 }fT5(+ Wo  
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 ]qpLaBD  
annuitant 年金受益人 ~dz,eB  
annuity 年金 l>){cI/D#  
annuity contract 年金合约 |S0nR<x-M  
annuity on human life 人寿年金 1~aP)q  
antecedent debt 先前的债项 o4PJ9x5R!  
ante-dated cheque 倒填日期支票 ~4^~w#R  
anticipated expenditure 预期开支 =&~7Q"  
anticipated net profit 预期纯利 9S_PZH  
anticipated revenue 预期收入 U_[<,JE  
anti-inflation measure 反通货膨胀措施 l2Pry'3  
anti-inflationary stance 反通货膨胀立场 aP&bW))CI  
apparent deficit 表面赤字 e !2SO*O  
apparent financial solvency 表面偿债能力 orON)Sks  
apparent partner 表面合伙人 c0aXOG^  
application for personal assessment 个人入息课税申请书 u/_TR;u=q  
application of fund 资金应用 "\`>Ll  
application to release as liquidator and to destruct the books of accounts and documents 3Z%~WE;I  
申请免除清盘人职务及毁灭帐簿与文件 qEJ#ce]G  
appointed actuary 委任精算师 1LZ[i89&%  
appointed auditor 委任核数师；委任审计师 ~;S  
appointed trustee 委任的受托人 kH'zTO1  
appointer 委任人 }N,$4h9Dj  
apportioned pro rata 按比例分摊 :}*  
apportionment 分配；分摊 sFbN)Cx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <N'v-9=2jl  
apportionment formula 分摊方程式 XDQ5qfE|  
apportionment of estate duty 遗产税的分摊 c$P68$FB  
appraisal 估价；评估 kWMz;{I5*w  
appreciable growth 可观增长 7U647G(Sg  
appreciable impact 显着影响 OUF
x M  
appreciable increase 可观增长 "zZZ h  
appreciation 增值；升值 bGtS! 'I  
appreciation against other currencies 相对其他货币升值 X 7R&>Pf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z)Gd3C  
appreciation tax 增值税 a${<~
M hm  
appropriation 拨款；拨用；拨付 ^gSZzJ5  
appropriation account 拨款帐目 Mj<T+Ohz  
Appropriation Bill 拨款法案 67b w[#v  
appropriation-in-aid system 补助拨款办法 Q5xQ5Le  
approved assets 核准资产 PrqyJ  
approved basket stock 认可一篮子证券 z;Jz^m-  
approved budget 核准预算 NpLZ ,|H  
approved charitable donation 认可慈善捐款 G nPrwDB  
approved charitable institution 认可慈善机构 m"/ o4  
approved currency 核准货币；认可货币 Ygq;jX  
approved estimates 核准预算 s C>Oyh:%!  
approved estimates of expenditure 核准开支预算 lx\9Y8  
approved overseas insurer 核准海外保险人 q5xF~SQGw2  
approved overseas trust company 核准海外信托公司 LE}V{%)xD  
approved pooled investment fund 核准汇集投资基金 h<<uef9  
approved provident fund scheme 认可公积金计划 '4ip~>3?w  
approved provision 核准拨款 .L@gq/x)  
approved redeemable share 核准可赎回股份 c:I %j
m  
approved regional stock 认可地区性证券 Rn$[P.||  
approved retirement scheme 认可退休金计划 {&ykpu090  
approved subordinated loan 核准附属贷款 \@B'f  
arbitrage 套戥；套汇；套利 0PD=/fh[  
arbitrageur 套戥者；套汇者 _)kTlX:,  
arbitrary amount 临时款项 6^e}^~|  
arrangement 措施；安排；协定 r#'ug^^k$X  
arrears 欠款 %zz,qs)Eu  
arrears of pay 欠付薪酬 XY^]nm-{I  
arrears of revenue 逾期未收税款；逾期未收的帐项  35%\"Y?  
articles of association 组织章程；组织细则；组织章程细则 )_olJCdaP^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~JQ6V?fucD  
ascertainment of profit 确定利润 p|+TgOYOc  
"Asia Clear" “亚洲结算系统” $W]}m"l  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5=_bK^Am  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Tx>V$+al
 
Asian Development Fund [ADF] 亚洲发展基金 {n\
Ai3F-  
Asian dollar bond 亚洲美元债券 f]48-X,^6  
Asian dollar market 亚洲美元市场 U8zCV*ag  
Asian dollar rate 亚洲美元利率 VVJIJ9L&C  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9? y&/D5O  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 cq0-Dd9^&  
asked price 沽盘；喊价；索价；卖方报价 ryNe=9p  
assessable income 应评税入息 5=&ME(fmV  
assessable loss 应评税亏损 c!ieN9^+  
assessable profit 应评税利润 +"1fr  
assessable value 应评税值 .
XT]\'vW  
assessed profit 估定利润 -v! ;  
assessed value 经评估价值 YeS5%?Fk  
assessment 评税；评定；估价；评税单 s}F.D^^G  
assessment number 评税编号；估价编号 1
ixBwnp?  
assessment of additional tax 补加税评税 }qT{" *SC  
assessment of performance 业绩评估；实绩评价 [vqf hpz  
Assessor 评税主任 ;ObrBN,Fu  
asset price bubbles 资产价格泡沫 F0kdwN4;  
asset-backed securities 具资产保证的证券 +rJDDIb  
assets accretion 资产增值 :s*t\09V7  
assets and liabilities 资产与负债 E#R1
 
assets betterment statement 资产递增表；资产改进表 o3$dl`'  
assets lending 实物放款；有抵押贷款 I0*N "07n  
assets of the company passing on the death 死者去世时转移的公司资产 X-*LA*xbN  
assets pledged as security for liabilities 用作负债抵押的资产 wk#cJ`wG;  
assets portfolio 资产投资组合 lVCnu>8  
assets price 资产价格 $0R5 ]]db)  
assets quality 资产质素 y$+=>p|d.^  
assets realization 资产变现 a+RUSz;DL  
assets refinancing arrangement 资产再集资安排 2HO2  
assets securitization 资产证券化 @ZRg9M:N  
assets situated outside Hong Kong 在香港以外地方的资产 DwGRv:&HH  
assets stripping 削减资产；拆卖资产 vmg[/#  
assets value 资产值 nC(Lr,(  
assignee 承让人 2@W`OW Njm  
assignment 转让；转让书；转让契 2wu\.{6Zp  
assignment of interest 权益转让 dVg'v7G&V(  
assignment of letters patent and trade mark 专利证书及商标转让 t
OX-vQ  
assignment of property 物业转让；物业转让书 ,xg-H6Xfa{  
assignment right 转让权 T|,/C|L  
assignor 转让人 .W\JvPTC  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +%H=+fJ2}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &NOCRabc  
associate member 附属会员 @?>5~  
associated body corporate 相联法人团体 W_6gV  
associated company 相联公司；联属公司 %l,CJd5  
associated corporation 相联法团 7K ~)7U  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pk`5RDBu  
公认会计师公会〔英国〕 6LrI,d  
Association of Futures Exchange Brokers 香港期货经纪协会 *R}p9;dpO  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]ddH>y&o  
association of underwriters 承保人组织 V-3;7  
assumption of control 接管 "~S2XcR[ E  
assurance 担保；保险；转易；转易书 0{ _6le]  
assurance of interest 权益的转易 'P*OzZ4>$  
at 19XX price 按一九ＸＸ年价格计算 O`$\Plt|v  
at a discount 按赔价计算；按贴水价格计算；打折扣 <Sr:pm  
at a premium 按溢价计算；按升水价格计算 B}nT>Ub  
at call 通知付款；按通知 &dPUd~&EL  
at constant market price 按固定市价计算 Yxy!&hPLv:  
at constant price 按固定价格计算 -(7oFOtg  
at cost 按成本计算 m%'T90mi  
at current market price 按当时市价计算；按现时市价计算 :|8!w  
at current price 按当时价格计算；按现时价格计算 Apj[z2nr  
at factor cost 按要素成本计算；按生产要素成本计算 [nG[ x|;|  
at money-of-the-day price 按付款当日价格计算 I5)$M{#a  
at or better 按指定或较佳价位〔买卖指令〕 B" _Xst  
at par 按面值计算；平价 '14 86q@[$  
at sight 见票即付 v,Zoy|Lu  
at the close 按收市盘 -g:i'e  
at the opening 按开市盘
g}S%D(~  
attestation 见证；见证条款 f:t j   
at-the-money option 平价期权 FY-eoq0O3  
attorney 受权人；受托代表人 yY{  
attornment 新拥有人承认书 YeVo=hYH@  
attributable profit 可归属利润 EEMRy  
attributable share value 可归属股份价值 E62_k 0q  
Auckland Stock Exchange 奥克兰证券交易所 ;O|u`fAqT  
auction 拍卖 Rn`D
UYg  
auctioneer 拍卖商 9R">l5u  
audit 审计；核数 8 &v)Vi-  
Audit Commission 审计署 &O#1*y Z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] RP^vx`9h  
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〕 QyY<Zi;6  
audit review 帐目审查 sgnc$x"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @^J>.
g  
audited account 审计帐目；经审计的帐目 nN^lY=3  
audited annual account 经审计的周年帐目 unNN&m#@  
audited balance sheet 经审计的资产负债表 NB5lxaL  
auditor 核数师；核数主任；审计师 ;.<HpDfG_  
auditor's certificate 核数师证明书；审计师证明书 uH(M@7"6_!  
auditor's report 核数师报告；审计师报告 9-vQn/O^D  
Aussie bond 澳元债券 9Fw NX  
austerity budget 紧缩预算 [:}"MdU'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >^
IUS8v  
Australia All Ordinaries Index 澳洲所有普通股票指数 OG_v[  C5  
Australian Dollar [AUD] 澳元 y2mSPLw  
Australian Options Market 澳大利亚期权市场 F>5b[q6~4  
Australian Securities Commission 澳洲证券事务监察委员会 g[HuIn/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^go3F{;4i  
Australian Stock Exchange 澳大利亚证券交易所 ggrkj0  
Austrian Schilling [ATS] 奥地利先令 lIZ&' z  
authentication 认证；鉴证 x6$3KDQm  
authority to purchase 委托购买证；委购书 8F'm#0
 
authorization 认可；核准；授权；授权书 s
}yN_D+V  
authorization by direction 指示授权 ;)SWwhQ  
authorization by instruction 指令授权 Bj"fUI!dK  
authorization by warrant 令状授权 <:&{c-
f/  
authorization of unit trust 单位信托的认可 FUZuS!sJ  
authorized agent 指定代理人 7z&$\qu2  
authorized capital 法定资本 mi7~(V>  
authorized clerk 出市员 )/Gi-::  
authorized dealer 认可交易商 Gm3`/!r  
authorized financial institution 认可财务机构 B#}EYY  
authorized fund 认可基金 :Rnwyj])  
authorized fund house 获授权的基金公司；认可基金公司 2[j`bYNe  
authorized institution 认可机构 xn@oNKD0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]"?<y s  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 vP+qwvpGr  
authorized insurer 获授权保险人；获认可承保人 HV7f%U  
authorized investment 特准投资项目 G'';VoW=  
authorized person 获授权人 0P{8s  
authorized representative 获授权代表 "!fwIEG  
authorized share capital 法定股本 ;g;1<? [  
automated quotation system 自动报价系统 LU8:]zOY  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^QG<_Dm]  
自动交易系统〔香港期货交易所有限公司〕 aR'~=t&;z1  
automatic adjustment mechanism 自动调整机制 ori[[~OyB  
automatic adjustment system 自动调整系统 FQE(qltf,
 
Automatic Clearing House 自动票据交换所 Vg :''!4t2  
automatic exchange rates accumulation system 自动化汇率累集系统 P}>>$$b\Yi  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Ab:ah7!  
automatic teller machine [ATM] 自动柜员机 o}f$?{)|  
autopay 自动转帐 G:wO1f6  
available assets 可用资产 +EqL|  
available fiscal reserve 现存财政储备 0%Y}CDn_  
available profit 可用利润 }f% Qk0^  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 lDF7~N9J_  
average 平均；平均数；海损 R=$}uDFmW  
average basic salary 平均基本薪金 $9xp@8b\_  
average consumer expenditure 平均消费开支；一般消费开支 e.#,9  
average cost 平均成本 (d*||"  
average cost of land production 增辟土地平均成本 a;nYR5f  
average daily turnover 平均每日成交额 WS?Y8~+{5  
average daily wage rate 平均每日工资率 ?AQA>D#W  
average expenditure pattern 平均开支模式 ts("(zI1E  
average growth rate 平均增长率 ^R)]_  
average net fixed assets 固定资产平均净值 2$VSH&  
average of relatives 相对价格平均数 feeHXKD|  
average price 平均价格 1'iQlnMO@  
average propensity to consume 平均消费倾向；一般消费倾向 QUfF>,[sv  
average propensity to save 平均储蓄倾向；一般储蓄倾向 W7@Vma`
 
average rate 平均率 %`\Qtsape  
average revenue 平均收入；平均收益 
?^^TR/  
average stock 平均库存；平均存货 uq7/G|  
average yearly rent 平均年租 ^#K^WV  
avoidance of double taxation 避免双重课税 skTtGz8R[  
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 %K7;ePu  
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