一些有用的会计术语(也不知道发的地方对不对)A

A: OY({.uVdX  
A share Ａ股；甲类股份 J'r^/  
abatement of tax 减税；减扣免税额 ^
-'fW7[m  
ABN AMRO Bank N.V. 荷兰银行 Tid aa  
above-the-line expenditure 线上项目支出；经常预算支出 u*9V&>o  
above-the-line receipt 线上项目收入；经常预算收入 Xch~ 1K  
ABSA Asia Limited 南非联合亚洲有限公司 6Kz,{F@  
absolute change 绝对数值变更 N'=gep0
V@  
absolute expenditure 实际开支 BY*8ri^u  
absolute guideline figure 绝对准则数字  %;!.n{X  
absolute interest 绝对权益 [2cD:JL  
absolute order of discharge 绝对破产解除令 5!9zI+S|=`  
absolute profit margin 绝对利润幅度 dAj$1Ke  
absolute value 实值；绝对值 /Z4et'Lo  
absolutely vested interest 绝对既得权益 HxI" 8A  
absorbed cost 已吸收成本；已分摊成本 sDV Q#}a  
absorption 吸收；分摊；合并 ySI!d|_  
absorption rate 吸收率；摊配率；分摊率 QS`]  
ACB Finance Limited 亚洲商业财务有限公司 Z3!`J&  
acceptable form of reciprocity 合理的互惠条件 4B][S'f  
acceptable rate 适当利率；适当汇率 kcxAd   
acceptance agreement 承兑协议 / XIhj  
acceptance for honour 参加承兑 ;A[Q2(w+  
acceptor 承兑人；接受人；受票人 /a o5FL  
acceptor for honour 参加承兑人 9cm#56  
accident insurance 意外保险 4KrL{Z+}  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?bu>r=oIO]  
accident insurance scheme 意外保险计划 t#"Grk8Mz&  
accident year basis 意外年度基准 <of^AKbt  
accommodation 通融；贷款 "zy7C*)>r  
accommodation bill 通融票据；空头票据 ,Y48[_ymm  
accommodation party 汇票代发人 cN9t{.m  
account balance 帐户余额；帐户结余 n'w.; q  
account book 帐簿 igAtRX%Qx  
account collected in advance 预收款项 W@!S%Y9  
account current book 往来帐簿 @s^-.z  
account of after-acquired property 事后取得的财产报告 1aABzB ^  
account of defaulter 拖欠帐目 " 2Dngw  
account payable 应付帐款 ~u+9J}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 j <RrLn_  
account receivable 应收帐款 #R RRu2  
account receivable report 应收帐款报表 jF*j0PkNdb  
account statement 结单；帐单；会计财务报表 & ZB  
account title 帐户名称；会计科目 C"enpc_C/  
accountant's report 会计师报告 >-{Hyx  
Accountant's Report Rules 会计师报告规则 S 6,.FYH  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Xb,3Dvf  
Accounting Arrangements 《会计安排》 4ss4kp_>  
accounting basis 会计基础 jlg(drTo  
accounting by Official Receiver 破产管理署署长呈交的帐目 5rUdv}.  
Accounting Circular 《会计通告》 YT8F#t8  
accounting class 会计类别 KCDE{za  
accounting date 记帐日期；会计结算日期 /5AJ.r  
accounting for money 款项核算 & "B=/-(  
Accounting Officer 会计主任 HE_8(Ms;8  
accounting period 会计报告期；会计期 :p6M=  
accounting policy 会计政策；会计方针 /JU.?M35  
accounting practice 会计惯例 @AuO`I@p=  
accounting principle 会计准则 8sK9G` k  
accounting record 会计记录 ji,kkipY?w  
accounting report 会计报告 EAby?51+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cPc</[x[W  
Accounting Society of China 中国会计学会 O%HHYV%[m  
accounting statement 会计报表 e64^ChCoV  
accounting system 会计制度；会计系统 Q.c\/&  
accounting transaction 会计事项；帐务交易 P}`H ~N~  
accounting treatment 会计处理  1ZB"EQ  
accounting year 会计年度 m<2M4u   
accretion 增值；添加 O!bOp=  
accrual 应计项目；应累算数目 `x%>8/  
accrual basis 应计制；权责发生制 zs#@jv$  
accrual basis accounting 应计制会计；权责发生制会计 &XU
iKnNW  
accrue 应累算；应计 YkQd  
accrued benefit 应累算利益 @2v_pJy^  
accrued charges 应计费用 yyy|Pw4:Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 &~U ]~;@  
accrued expenses 应累算费用 tcog'nAz  
accrued interest payable 应付利息；应计未付利息 hqkz^!rp  
accrued interest receivable 应收利息；应计未收利息 fL7xq$K  
accrued right 累算权益 5rZ  
accruing profit 应累算的利润 xWQ`tWA:J  
accumulated fiscal reserve 累积财政储备 q?/a
~a  
accumulated profit 累积利润；滚存溢利 G[q$QB+  
accumulated reserve 累积储备 W-lN>]5}m  
accumulation of surplus income 累积收益盈余 <dhM\^[  
acquired assets 既得资产 As<bL:>dE  
acquisition 收购；购置；取得 4d;8`66O  
acquisition cost 购置成本 "AGLVp.zT  
acquisition expenses 购置费用 G+\GaY[  
acquisition of 100% interest 收购全部股权 ZbAcO/  
acquisition of control 取得控制权 'F#KM1s  
acquisition of fixed assets 购置固定资产 lQkQ9##*  
acquisition of shell “买壳” *,WU?tl&  
acquisition price 收购价 0b(N^$js'  
act of God 天灾 pBA7,z"`mP  
acting partner 执事合伙人 PBkt~=j  
active market 买卖活跃的市场；交投畅旺的市场；旺市  l"]}Ts#  
active partner 积极参与的合伙人 Bh]P{H%  
active trading 交投活跃 NGOfb  
actual circulation 实际流通 oIj#>1~c%  
actual cost 实际成本 S\!ana])
 
actual expenditure 实际开支；实际支出 o`N9!M  
actual income 实际入息；实际收入；实际收益 9j:"J` '  
actual market 现货市场 3HY9\'t6  
actual price 现货价；实际价格 j^rIH#V   
actual profit 实际利润 ) M BQuiL  
actual quotation 实盘；实际价位；实际报价 l$bu%SZ  
actual year basis 按实际年度计算 >]5P 3\AQV  
actuals 实货 =h73s0]  
actuarial investigation 精算调查 UH/\  
actuarial principle 精算原则 >_ 2dvg=U  
actuarial report 精算师报告 %UCr;H/  
Actuarial Society of Hong Kong 香港精算学会 M%;hB
*9  
actuarial valuation 精算师估值 .
$)  
actuary 精算师 G<rHkt@[  
ad referendum agreement 暂定协议；有待覆核的协定 A`o8'+`C  
ad valorem duty 从价税；按值征税 8k1Dj1@0z  
ad valorem duty system 从价税制 O~K>4ax  
ad valorem fee 从价费 P:]^rke~&  
ad valorem tariff 从价关税 o.\F.C$  
additional allowance 额外免税额 Qe0lBR?H  
additional amount for unexpired risk 未过期风险的额外款额 >y:,9;  
additional assessable profit 补加应评税利润 D#JL!A%O  
additional assessment 补加评税 \%N!5>cZ{  
additional commitment 额外承担 x-
.?HS[  
additional commitment vote 额外承担拨款 ls:w8&`*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 e@* EzvO  
additional dependent parent allowance 供养父母额外免税额 T&o(N3lW  
additional provision 额外拨款 o;<Xo&  
additional stamp duty 附加印花税 vbe
|hO""  
additional tax 补加税罚款；补加税款 q0r>2c-d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (uZ&V7l  
adjudged bankrupt 被裁定破产 .I0qGg  
adjudicated bankrupt 裁定破产人 ~=RT*>G_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7f!YoW;1  
adjudication of bankruptcy 裁定破产；宣告破产 T\j{Bi5 \J  
adjudication of insolvency 裁定无力偿还债务 c*L\_Vx+  
adjusted actual 经调整的实数；调整后的实数 3!
oi+_  
adjusted current assets 经调整的流动资产；调整后的流动资产 /Uy"M:|V1  
adjusted figure 经调整的数字；调整后的数额 "PTZ%7YH}  
adjusted liabilities 经调整的负债；调整后的负债 !1 8clL  
adjusted loss 经调整的亏损；调整后的亏损 d,Yw5$i  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 };jN\x?&q  
adjusted profit 经调整的利润；调整后的利润 #S*/bao#  
adjusted surplus 经调整的盈余额；调整后的盈余额 8sM|%<$=j  
adjusted value 经调整的价值；调整后的价值 dS!:JO27  
adjustment 调整；修订；理算〔保险〕 *XbEiMJ  
adjustment centre 调剂中心 4Vi`* !  
adjustment lag 调整过程的时间差距；调整时差 Xi,CV[L\  
adjustment mechanism 调整机制 %Iv,@}kvT+  
adjustment of loss 亏损调整 8xV9.4S  
adjustment process 调整过程；调整程序 b Y\K  
adjustment range 调整幅度 :LRYYw  
administered exchange rate 受管制汇率 >TnTnFWX  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 a>]uU*Xm  
administration expenses 行政费用 2Mvrey)  
administration fee 手续费；行政费 (b~T]3Es  
administration in bankruptcy 破产管理 ]X5 9  
administration order 遗产管理令 nv%rJy*w[  
administrator 管理人；遗产管理人 vAh6+K.e  
administrator of the estate 遗产管理人 eWtZ]kB  
admission of debt 债项承认书
?DQsc9y  
admission of proof 接纳债权证明 1&)?JZhg  
advance 放贷款项；垫付款项；预支款项；预付款项 PHXZ=A+  
advance account 暂支帐目；预付款帐户 L>W'LNXCv  
advance compensation 预付补偿金 L>9V&\  
advance from shareholder 股东垫款 iAa.}CI,zB  
advance pending reimbursement 预支以待日后付还 v99B7VH4  
advanced economy 先进经济体系 hjB@o#S  
advancement 预付；预付财产 3
U.88{y  
advances warrant 垫款令 luuX2Mx>o  
advancing 贷出 w' OXlR
 
adverse balance 逆差 (k) l=]`}  
adverse exchange 逆汇 NI#:|}CYS  
advertisement addressed to shareholders 在报章刊登的致股东通告 -o[x2u~n\  
advice for collection 托收通知书 W<$Z=(_v  
advice of drawing 提款通知书；汇票通知书 I)cFG{~L  
advice of payment 付款通知 FsV'Cu@!U  
Advisory Committee [Securities and Futures Commission] 0Lc9M-Lg  
谘询委员会〔证券及期货事务监察委员会〕 -UdEeZz.  
Advisory Committee on Diversification 经济多元化谘询委员会 !\i\}feb  
affidavit 誓章；遗产申报誓章 =Z+nz^'b  
affidavit of no receipt 述明无收款的誓章 7X q,z
  
affiliate 联号；联营公司；附属公司 2FF4W54I  
affiliated company 附属公司；联号；联营公司 Nq` C.&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )XakJU^o  
affordability 负担能力 wztA3ZL*W1  
African Development Bank [AfDB] 非洲开发银行 SAK!z!t  
after-acquired property 事后取得的财产 pUq1|)g  
after-hours dealing 市后交易 B}?5]N==]  
after-tax profit 税后盈利；税后利润；税后溢利 {u\
Mj  
agency agreement 代理协议 Q/I!}C4  
agency expenses 代理机构的开支 U.XNv-M  
agency fee 代理费 j!4et;  
Agency Law 《代理法》 2f:Eof(B  
agent 代理人；承销人 MH
ai
%E  
agent of company 公司代理人 Ph}|dGb  
agent's fee 代理人费；经纪费 "D'B3; uWK  
aggregate 总计；总数；总体数字 T/xp?Vq6/  
aggregate amount 总款额；总额 Y$Y_fjd_  
aggregate assets and liabilities 总体资产与负债 <]4i`6{v  
aggregate at constant price 按固定价格计算的总体数字 Eu-RNrYh#  
aggregate demand 总需求 Y&_&s7z  
aggregate gross position 总持仓量 (+u39NQ
V  
aggregate limit 总限额 mG`e3X6@-  
aggregate of salaries tax 合计薪俸税 s]mY*@a%  
aggregate performance 总体表现；总体业绩 9}uW}yJ  
aggregate supply 总体供应 X 9%'|(tL  
aggregate surplus 总盈余 O:"*q&;J  
aggregate total 整体总额 pT1[<X!<s  
aggregate value 总值；合计价值 ^#1.l=s  
aggregated basis 合计基准 4RV%Z!kcD!  
aggregated net chargeable income 合计应课税入息实额 l)w Hl%p  
aggregation 合并计算；合计；总和 ,FMx5$  
aggregation of incomes of husband and wife 夫妇入息合并计算 OY5OJ*  
aggregation of property 财产的总和 Nl9I*x^e  
agio 差价；贴水 FwY&/\J7V  
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》 !x>%+&c>k  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)aao[_ZS  
《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》
nF4a-H&Fo  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +1!qs,  
《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》 )a3J9a;ZS0  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ''^Y>k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ofMY,~w  
agreement for a settlement 授产协议 bY2 C]r(n  
agreement for assignment 转让协议 RQp|T5Er*  
agreement for sale 售卖协议；买卖协议 |vMpXiMxxT  
agreement for sale and purchase 买卖协议 "zY](P  
agreement for the payment of interest 支付利息协议 @]c(V%x  
agreement for the repayment of money 还款协议 -}4NT{E  
agreement of reinsurance 再保险协议 3ZZV<S
S  
Agricultural Bank of China 中国农业银行 X3:XTuV  
air passenger departure tax 飞机乘客离境税 )T66<UDK|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ww{_c]My  
airport tax 机场税 kR@Yl Yo  
alcohol duty 酒精税 2Nm>5l  
alienation 让与；让渡；转让 'K*AV7>E  
alimony 生活费；赡养费 9lj!C'  
All Ordinaries Index [AOI] 所有普通股指数 G633Lm`ri  
all risks 全险；综合险 xc:!cA{V  
All Sales Record for Stock Market 《股票市场成交报告》 <uk1?Qg  
Allied Capital Resources Limited 新联财务有限公司 Z!&Rr~i <  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^*= 85iyo  
allocation letter 拨款信件 CBK
kBuKuk  
allocation of fund 分配款项；预留款项 "ZHtR/;  
allocation of profit 利润分配；溢利分配 dg7=X{=9jv  
allocation warrant 拨款令 5P hX"7  
allotment 分配；配股 BH@)QVs-  
allotment notice 股份配售通知；配股通知 $RwB_F  
allotment of shares 股份分配 q7m6&2$[  
allowable 可获宽免；免税的 >Aq870n  
allowable business loss 可扣除的营业亏损 W Qzj[  
allowable expenses 可扣税的支出 LaIJ1jf  
allowance 免税额；津贴；备抵；准备金 c<BO gNr  
allowance for debts 债项的免税额 "SoHt]%#  
allowance for depreciation by wear and tear 耗损折旧免税额 }o,z!_^PLQ  
allowance for funeral expenses 殡殓费的免税额 ~;OYtz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N_Af3R1_  
allowance for repairs and outgoings 修葺及支出方面的免税额 T\# *S0^  
allowance to debtor 给债务人的津贴 ixh47M  
alteration of capital 资本更改 O^I[ (8Y8  
alternate trustee 候补受托人 "$5\,  
amalgamation 合并 ^Ori| 4}'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7ji=E";.w  
ambit of charges 征税范围；收费范围 m:O(+Fl  
amended valuation 经修订的估值 B)h>8 {
 
American Commodities Exchange 美国商品交易所 '69ZdP/xX  
American Express Bank Limited 美国运通银行 0i8hI6d  
American Stock Exchange 美国证券交易所 jN+N(pIi.o  
amortization 摊销 ?vGffMm  
amount due from banks 存放银行同业的款项 .2\0~x""  
amount due from banks abroad 存放海外银行同业的款项 :Ze+%d=  
amount due from holding companies 控股公司欠款 )I@L+  
amount due from local banks 存放本港银行同业的款项 Ei@M$Fd  
amount due to banks 银行同业的存款 MYnH2w]  
amount due to banks abroad 海外银行同业的存款 AdoZs8Q  
amount due to holding companies 控股公司存款 z&3]%t `C  
amount due to local banks 本港银行同业的存款 iY/KSX^~O  
amount due to outport banks 外埠银行同业的存款 y9;#1:ic  
amount for note issue 发行纸币的款额 <<|H=![  
amount of bond 担保契据的款额 b}zBn8l  
amount of consideration 代价款额 Zq ot{s  
amount of contribution 供款数额 oeL5}U6>g  
amount of indebtedness 负债款额 ;<G<1+  
amount of principal of the loan 贷款本金额 x@cN3
O  
amount of rates chargeable 应征差饷数额 9;r? nZT
/  
amount of share capital 股本额 gS"Q=ZK"  
amount of sums assured 承保款额 vU/ D7  
amount of variation 变动幅度 eE/%6g  
amount of vote 拨款数额 X`\:_|  
amount payable 应付款额 af+}S9To  
amount receivable 应收款额 #DP7SO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GZ0aOpUWVq  
analysis 分析 cc>  
ancillary risk 附属风险 o;-<|W>  
annual account 周年帐目；周年帐目报表；年度决算；年结 h<[+HsI  
annual accounting date 年结日期 O rk  
annual allowance 每年免税额；年积金；年度津贴；年津 iIU( C.I  
annual balance 年度余额 ?SUQk55w  
annual disposable income 每年可动用收入 R~B0+:6  
annual estimates 周年预算 ,bSVVT-b  
annual fee 年费 B$`lYDqaG  
annual general meeting 周年大会 j=.g:&r)  
annual growth rate 年增率；每年增长率 5&4F,v[zp  
annual long-term supplement 长期个案每年补助金 "L
~@.W!@  
annual pensionable emolument 可供计算退休金的年薪 a0zG(7.D  
annual report 年报 "jU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4NVgOr
:  
annual return 周年报表；周年申报表；每年报税表格 s%dF~DSK  
Annual Return Rules 《周年报表规则》 B {i&
~k  
annual review of consumer prices 每年消费物价回顾 ?2~U2Ir]:  
annual roll-forward basis 逐年延展方式 h1%y:[_  
annual salary 年薪 cy:;)E>/  
annual statement 年度报表；年度决算表 j3P RAe  
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=i  
annuitant 年金受益人 %^^h) Wy}  
annuity 年金 jCWu\Oe  
annuity contract 年金合约 ti;%BS  
annuity on human life 人寿年金 Kpu<rKP`  
antecedent debt 先前的债项 >1XL;)IL>  
ante-dated cheque 倒填日期支票 px&=((Z7>  
anticipated expenditure 预期开支
$T)d!$  
anticipated net profit 预期纯利 Pw#2<>  
anticipated revenue 预期收入 ECdfLn*c  
anti-inflation measure 反通货膨胀措施 ag/u8  
anti-inflationary stance 反通货膨胀立场 WB"$u2{|i  
apparent deficit 表面赤字 mSj76'L#  
apparent financial solvency 表面偿债能力 |7S:l9;  
apparent partner 表面合伙人 V9$-twhu  
application for personal assessment 个人入息课税申请书 w})NmaT;YF  
application of fund 资金应用 8c?8X=|D7  
application to release as liquidator and to destruct the books of accounts and documents ?hSha)1:  
申请免除清盘人职务及毁灭帐簿与文件 sRil>6QR  
appointed actuary 委任精算师 G+Ei#:W,  
appointed auditor 委任核数师；委任审计师 zuj;T,R;  
appointed trustee 委任的受托人 6Wu*.53  
appointer 委任人 w\v&3T   
apportioned pro rata 按比例分摊 fsb=8>}63}  
apportionment 分配；分摊 j)<[j&OWw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h&'J+b  
apportionment formula 分摊方程式 /op/g]O}  
apportionment of estate duty 遗产税的分摊 8ok7|DJ  
appraisal 估价；评估 `w(sXkeaI  
appreciable growth 可观增长 %[+/>e/m  
appreciable impact 显着影响 qSCTFJ0  
appreciable increase 可观增长 4jD\]Q="1  
appreciation 增值；升值 zrTY1Asw;4  
appreciation against other currencies 相对其他货币升值 :=B[yD!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yL4 -4  
appreciation tax 增值税 ;C6O3@Q  
appropriation 拨款；拨用；拨付 FrgV@4'2G  
appropriation account 拨款帐目 7vdHR\#;$  
Appropriation Bill 拨款法案 T7X!#j"\  
appropriation-in-aid system 补助拨款办法 iPJ9Gh7  
approved assets 核准资产 %!W6<ioW  
approved basket stock 认可一篮子证券 rGAFp,}-f  
approved budget 核准预算 } pSt@3o,  
approved charitable donation 认可慈善捐款 >cSi/a,L  
approved charitable institution 认可慈善机构 (h%|;9tF  
approved currency 核准货币；认可货币 6#/LyzZq|  
approved estimates 核准预算 xQ_:]\EZ  
approved estimates of expenditure 核准开支预算 N_*u5mfQX  
approved overseas insurer 核准海外保险人 ?\l!]vu*  
approved overseas trust company 核准海外信托公司 Z@8MhJ  
approved pooled investment fund 核准汇集投资基金 <m:4g ,6  
approved provident fund scheme 认可公积金计划 </2,2AV4q*  
approved provision 核准拨款 c@)pKi#W  
approved redeemable share 核准可赎回股份 CiHn;-b;  
approved regional stock 认可地区性证券 ArLz;#AOn  
approved retirement scheme 认可退休金计划 gA|!$EAM  
approved subordinated loan 核准附属贷款 DPR;$yV  
arbitrage 套戥；套汇；套利 -+`az)lrp  
arbitrageur 套戥者；套汇者 oT$(<$&<  
arbitrary amount 临时款项 _-YL!oP  
arrangement 措施；安排；协定 n^3NA|A  
arrears 欠款 Cw@k.{*7,  
arrears of pay 欠付薪酬 19pND m2H1  
arrears of revenue 逾期未收税款；逾期未收的帐项 GC,vQ\  
articles of association 组织章程；组织细则；组织章程细则 0]/,m4a#n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *tIdp`xT/T  
ascertainment of profit 确定利润 v[p/c.p?i  
"Asia Clear" “亚洲结算系统” ktkn2Twa/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #3AYz82w  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 u)N2  
Asian Development Fund [ADF] 亚洲发展基金 00$ @0  
Asian dollar bond 亚洲美元债券 !- Cs?  
Asian dollar market 亚洲美元市场 _3-RoA'UZr  
Asian dollar rate 亚洲美元利率 Ew)n~!s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5e~ j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $X{B* WF  
asked price 沽盘；喊价；索价；卖方报价 jb#1&L14  
assessable income 应评税入息 tIc0S!H#  
assessable loss 应评税亏损 P':]A{<Z  
assessable profit 应评税利润 d&$.jk8 2  
assessable value 应评税值 !HT>  
assessed profit 估定利润 )VV4HoH]8  
assessed value 经评估价值 ]
x5(bnWx  
assessment 评税；评定；估价；评税单 zz+M1n-;o  
assessment number 评税编号；估价编号 o|Yn(xu-  
assessment of additional tax 补加税评税 oX=*MEfX  
assessment of performance 业绩评估；实绩评价 ;%3thm7+  
Assessor 评税主任 *_<SWTE
 
asset price bubbles 资产价格泡沫 ~{3o(gzl  
asset-backed securities 具资产保证的证券 6KZ8 .m}:  
assets accretion 资产增值 4F1
.D9u  
assets and liabilities 资产与负债 '>S8t/
 
assets betterment statement 资产递增表；资产改进表 [1QkcR  
assets lending 实物放款；有抵押贷款 -=v/p*v0o  
assets of the company passing on the death 死者去世时转移的公司资产 X=*Yzz}  
assets pledged as security for liabilities 用作负债抵押的资产 uHujw.H/y  
assets portfolio 资产投资组合 !z"a_  
assets price 资产价格 +lk\oj$S+  
assets quality 资产质素 (<g;-pZH%  
assets realization 资产变现 /o}0oo5B  
assets refinancing arrangement 资产再集资安排 s$+: F$Y0  
assets securitization 资产证券化 Sx4UaV~"  
assets situated outside Hong Kong 在香港以外地方的资产 "\R@lUx.Y  
assets stripping 削减资产；拆卖资产 H*:r>
Lm=  
assets value 资产值 zwniS6R1  
assignee 承让人 y[
rB"  
assignment 转让；转让书；转让契 {TcbCjyw  
assignment of interest 权益转让 O. .@<.  
assignment of letters patent and trade mark 专利证书及商标转让 n79DS(t
 
assignment of property 物业转让；物业转让书 h9)]N&07b  
assignment right 转让权 (Db*.kd8,  
assignor 转让人 41fm}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 c?3F9w#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 A$9_aqbj  
associate member 附属会员 [>aoDJ  
associated body corporate 相联法人团体 $M8>SLd  
associated company 相联公司；联属公司 "8j;k5<  
associated corporation 相联法团  xhVq  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zdpLAr  
公认会计师公会〔英国〕 LF3GVu,  
Association of Futures Exchange Brokers 香港期货经纪协会 `QyALcO  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :R_#'i  
association of underwriters 承保人组织 f'?6D+Yw~  
assumption of control 接管 \"sSS.'  
assurance 担保；保险；转易；转易书 ePcI^}{  
assurance of interest 权益的转易 Hh'14n&W  
at 19XX price 按一九ＸＸ年价格计算 HDae_.  
at a discount 按赔价计算；按贴水价格计算；打折扣 \]e w@C  
at a premium 按溢价计算；按升水价格计算 ]F)-}  
at call 通知付款；按通知 1 0Tg> H  
at constant market price 按固定市价计算 PT
c\I  
at constant price 按固定价格计算 =D"63fP1  
at cost 按成本计算 :tS>D5dz(  
at current market price 按当时市价计算；按现时市价计算 -L'`d  
at current price 按当时价格计算；按现时价格计算 ,knI26Jh  
at factor cost 按要素成本计算；按生产要素成本计算 +>9^])K|  
at money-of-the-day price 按付款当日价格计算 ~[/c'3+4qn  
at or better 按指定或较佳价位〔买卖指令〕 oB}G^t  
at par 按面值计算；平价 hm} :Me$[)  
at sight 见票即付 2BU)qv-  
at the close 按收市盘 `0WA!(W  
at the opening 按开市盘 $6x:aG*F  
attestation 见证；见证条款 a>jI_)L  
at-the-money option 平价期权 ?%fZvpn-  
attorney 受权人；受托代表人 2P>za\  
attornment 新拥有人承认书 bqwW9D(  
attributable profit 可归属利润 1
^"aR#  
attributable share value 可归属股份价值 ;7=JU^@D@  
Auckland Stock Exchange 奥克兰证券交易所 R~c vml  
auction 拍卖 #yRA.;  
auctioneer 拍卖商 JhXN8Bq33  
audit 审计；核数 ^9f`3~!#bc  
Audit Commission 审计署 N#!1@!2BN  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] c]v3dHE_h  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 +6Fdi*:  
audit review 帐目审查 8!`.%)- 4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |DS@90}  
audited account 审计帐目；经审计的帐目 Cspm\F  
audited annual account 经审计的周年帐目 8PVs!?Nne  
audited balance sheet 经审计的资产负债表 4bjp*1*]  
auditor 核数师；核数主任；审计师 \
#c+vfq  
auditor's certificate 核数师证明书；审计师证明书 |a:Vp
M  
auditor's report 核数师报告；审计师报告 %1+~(1P  
Aussie bond 澳元债券 i1\ /\^  
austerity budget 紧缩预算 QN8Hz/}\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h_"/@6  
Australia All Ordinaries Index 澳洲所有普通股票指数 u,9U0ua@;  
Australian Dollar [AUD] 澳元 jY6=+9Jz5  
Australian Options Market 澳大利亚期权市场 n\al}KG  
Australian Securities Commission 澳洲证券事务监察委员会 .-6s`C2 Y}  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =QO[zke:  
Australian Stock Exchange 澳大利亚证券交易所 !fjU?_[S  
Austrian Schilling [ATS] 奥地利先令 bjX$idL  
authentication 认证；鉴证 o5@P>\u>  
authority to purchase 委托购买证；委购书 5kZ yiC*  
authorization 认可；核准；授权；授权书 Y]0y -H  
authorization by direction 指示授权 qinQ5t
  
authorization by instruction 指令授权 =zGz|YI*?  
authorization by warrant 令状授权 {!bJ.O l  
authorization of unit trust 单位信托的认可 ,qqV11P]  
authorized agent 指定代理人 &b8D'XQu  
authorized capital 法定资本 pg`;)@  
authorized clerk 出市员 +6-!o,(  
authorized dealer 认可交易商 )O(Gw-jWE  
authorized financial institution 认可财务机构 R6.#gb8^oS  
authorized fund 认可基金 4 V*)0?oYE  
authorized fund house 获授权的基金公司；认可基金公司 -^"?a]B  
authorized institution 认可机构 j2n@8sCSO  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 NistW+{<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p5BcDYOw`  
authorized insurer 获授权保险人；获认可承保人 a-5$GvG  
authorized investment 特准投资项目 +38P$Koz{r  
authorized person 获授权人 t!C-G+It  
authorized representative 获授权代表 8{e 3  
authorized share capital 法定股本 _9 O'  
automated quotation system 自动报价系统 %/C[\wp81  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ro$XbU)  
自动交易系统〔香港期货交易所有限公司〕 }PuO$ L  
automatic adjustment mechanism 自动调整机制 4w[ta?&6B  
automatic adjustment system 自动调整系统 )j*qGsOg  
Automatic Clearing House 自动票据交换所 y~ LVK8  
automatic exchange rates accumulation system 自动化汇率累集系统 ri`|qy6! |  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =LzW#s=O  
automatic teller machine [ATM] 自动柜员机 t$|6}BX  
autopay 自动转帐 dj]N59<  
available assets 可用资产 @SXgaWr  
available fiscal reserve 现存财政储备 N`MQHQ1  
available profit 可用利润 mg]dKp  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 u9(AT>HxT  
average 平均；平均数；海损 2uEu,YC  
average basic salary 平均基本薪金 gQwmYe  
average consumer expenditure 平均消费开支；一般消费开支 T]`" Xl8  
average cost 平均成本 .ji%%f  
average cost of land production 增辟土地平均成本 }hxYsI"d  
average daily turnover 平均每日成交额 sJ=B:3jS0  
average daily wage rate 平均每日工资率 _>I5Ud8(-  
average expenditure pattern 平均开支模式 GK+w1%6)  
average growth rate 平均增长率 O:)@J b2  
average net fixed assets 固定资产平均净值 9b6h!(  
average of relatives 相对价格平均数 RPwSo.c4
 
average price 平均价格 !}?]&[N=  
average propensity to consume 平均消费倾向；一般消费倾向 _L>n!"E/  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |n8^Xsx4w
 
average rate 平均率 L zC~>Uj  
average revenue 平均收入；平均收益 g=Jfp$*[  
average stock 平均库存；平均存货 g^FH[(P[G  
average yearly rent 平均年租 jL&F7itP  
avoidance of double taxation 避免双重课税 3E-&8x7uYR  
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 lx SGvvP4  
-[z;y73]t  
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