一些有用的会计术语(也不知道发的地方对不对)A

A: \i{=%[c  
A share Ａ股；甲类股份 TN&1C8xr  
abatement of tax 减税；减扣免税额 gX);/;9mm+  
ABN AMRO Bank N.V. 荷兰银行 U|,VH-#  
above-the-line expenditure 线上项目支出；经常预算支出 m~#O ~)  
above-the-line receipt 线上项目收入；经常预算收入 zp d4
uto5  
ABSA Asia Limited 南非联合亚洲有限公司 A\WgtM  
absolute change 绝对数值变更 gCd9"n-e  
absolute expenditure 实际开支 "}EydG"=  
absolute guideline figure 绝对准则数字 *8Gx_$t&  
absolute interest 绝对权益 d"$ \fL  
absolute order of discharge 绝对破产解除令 R:11w#m7w  
absolute profit margin 绝对利润幅度 HdVGkv/  
absolute value 实值；绝对值 6zyozJA  
absolutely vested interest 绝对既得权益 I9_tD@s"(  
absorbed cost 已吸收成本；已分摊成本 dw'%1g.113  
absorption 吸收；分摊；合并 >hHn{3y  
absorption rate 吸收率；摊配率；分摊率 2OEOb,`  
ACB Finance Limited 亚洲商业财务有限公司 #qHo+M$"  
acceptable form of reciprocity 合理的互惠条件 *Bc=gl$  
acceptable rate 适当利率；适当汇率 RzXxnx)]q  
acceptance agreement 承兑协议 R:=i/P/  
acceptance for honour 参加承兑 X)`?P*[  
acceptor 承兑人；接受人；受票人 y!!p:3  
acceptor for honour 参加承兑人 Aj-}G^>#  
accident insurance 意外保险 W*gu*H^s~  
Accident Insurance Association of Hong Kong 香港意外保险公会 [&6l=a  
accident insurance scheme 意外保险计划 y2&G0y  
accident year basis 意外年度基准 Q9{%  
accommodation 通融；贷款 Z|E( !"zE9  
accommodation bill 通融票据；空头票据 Ip|7JL0Z  
accommodation party 汇票代发人 }*;Hhbox  
account balance 帐户余额；帐户结余 H+F'K XP*K  
account book 帐簿 EY':m_7W  
account collected in advance 预收款项 6MF%$K3  
account current book 往来帐簿 tFXG4+$D  
account of after-acquired property 事后取得的财产报告 Ot5 $~o  
account of defaulter 拖欠帐目 W&)OiZN  
account payable 应付帐款 t[%9z6t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 P$\(Bd\76  
account receivable 应收帐款 W%
) foJ  
account receivable report 应收帐款报表 $f_Brc:n {  
account statement 结单；帐单；会计财务报表 Es1Yx\/:  
account title 帐户名称；会计科目 >AV?g8B;  
accountant's report 会计师报告 -49OE*uF  
Accountant's Report Rules 会计师报告规则 _<&IpT{w+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KD=T04v  
Accounting Arrangements 《会计安排》 J %URg=r  
accounting basis 会计基础 u JGYXlLE  
accounting by Official Receiver 破产管理署署长呈交的帐目 }Z"<KF  
Accounting Circular 《会计通告》 ^2XoYgv  
accounting class 会计类别 &H<-joZ)Z\  
accounting date 记帐日期；会计结算日期 ewD6
1Y8-  
accounting for money 款项核算 "C%;9_ig$  
Accounting Officer 会计主任 o^2.&e+dQ  
accounting period 会计报告期；会计期 %/jmQ6z^  
accounting policy 会计政策；会计方针 Fod2KS;g  
accounting practice 会计惯例 Jy{A1i@4~s  
accounting principle 会计准则 >(p "!  
accounting record 会计记录 ~%m-}Sxc  
accounting report 会计报告 j?#S M!f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1P@&xcvS\  
Accounting Society of China 中国会计学会 J8~3LE )G  
accounting statement 会计报表 WADNr8.  
accounting system 会计制度；会计系统 b2duC  
accounting transaction 会计事项；帐务交易 eLM_?9AZ!R  
accounting treatment 会计处理 0(h *<g:  
accounting year 会计年度 E XEae?  
accretion 增值；添加 Xb5n;=)  
accrual 应计项目；应累算数目 h{VCx#!]  
accrual basis 应计制；权责发生制 bo`w(h_  
accrual basis accounting 应计制会计；权责发生制会计 Fn yA;,*  
accrue 应累算；应计 #P<v[O/rA  
accrued benefit 应累算利益 JEGcZeq)  
accrued charges 应计费用 Wl?*AlFlk  
accrued cumulative preference share dividend 应累算的累积优先股股息 AS'a'x>8>,  
accrued expenses 应累算费用 79z(n[^  
accrued interest payable 应付利息；应计未付利息 Xq1n1_Z  
accrued interest receivable 应收利息；应计未收利息 vH9/}w2  
accrued right 累算权益 Lr V)}1&5  
accruing profit 应累算的利润 /!uxP~2U  
accumulated fiscal reserve 累积财政储备 !zVuO*+  
accumulated profit 累积利润；滚存溢利 Ay22-/C|@  
accumulated reserve 累积储备 7?dB&m6W  
accumulation of surplus income 累积收益盈余 n@Y`g{{e~  
acquired assets 既得资产 ;XRLp:y  
acquisition 收购；购置；取得 |U>BXX P  
acquisition cost 购置成本 =AUR]&_B  
acquisition expenses 购置费用 ;spuBA)[X  
acquisition of 100% interest 收购全部股权 n
(0O'nS^  
acquisition of control 取得控制权 rX)PN3TD  
acquisition of fixed assets 购置固定资产 :DCj2"  
acquisition of shell “买壳”
^D ;X  
acquisition price 收购价 o'?Y0Wt  
act of God 天灾 7_?:R2]n  
acting partner 执事合伙人 HFB2ep7N  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ZOi8)Y~  
active partner 积极参与的合伙人 D9 OS,U/l  
active trading 交投活跃 H_3S#.  
actual circulation 实际流通 [j`It4^nC  
actual cost 实际成本 ZjF$zVk  
actual expenditure 实际开支；实际支出 ,yNPD}@v>  
actual income 实际入息；实际收入；实际收益 .yd{7Te  
actual market 现货市场 80x %wCY`  
actual price 现货价；实际价格 3 8m5&5)1F  
actual profit 实际利润 Y, )'0O  
actual quotation 实盘；实际价位；实际报价 }[SWt3qV1  
actual year basis 按实际年度计算 %F` cNw]  
actuals 实货 /#GX4&z  
actuarial investigation 精算调查 JnlM0jc]`  
actuarial principle 精算原则 &>ii2% 4  
actuarial report 精算师报告 !LVWggk1  
Actuarial Society of Hong Kong 香港精算学会 P*BA  
actuarial valuation 精算师估值  e%afK@c  
actuary 精算师 x;?4AJ{  
ad referendum agreement 暂定协议；有待覆核的协定 D\jRF-z  
ad valorem duty 从价税；按值征税 .R#p<"$I  
ad valorem duty system 从价税制 j*Ta?'*  
ad valorem fee 从价费 (dLt$<F  
ad valorem tariff 从价关税 c5+oP j  
additional allowance 额外免税额 @(,k%84z  
additional amount for unexpired risk 未过期风险的额外款额 hbD@B.PD  
additional assessable profit 补加应评税利润 -SGR)  
additional assessment 补加评税 Hp
C|dtro  
additional commitment 额外承担 Ks(+['*S  
additional commitment vote 额外承担拨款 . Zrt/;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pLE|#58I  
additional dependent parent allowance 供养父母额外免税额 _>9|"seR  
additional provision 额外拨款 DGz'Dn
  
additional stamp duty 附加印花税 ,2qJXMg"=$  
additional tax 补加税罚款；补加税款 |<96H8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 U}x2,`PI  
adjudged bankrupt 被裁定破产 h \hQ  
adjudicated bankrupt 裁定破产人 5?&k? v@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 rbHrG<+7zO  
adjudication of bankruptcy 裁定破产；宣告破产 {OL*E0  
adjudication of insolvency 裁定无力偿还债务 CS)&A4`8  
adjusted actual 经调整的实数；调整后的实数 /JaH  
adjusted current assets 经调整的流动资产；调整后的流动资产 %M2.h;9]*\  
adjusted figure 经调整的数字；调整后的数额 2l}FOdq  
adjusted liabilities 经调整的负债；调整后的负债 v7&e,:r2E@  
adjusted loss 经调整的亏损；调整后的亏损 Mc#uWmc 7
 
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 lbZ,?wm  
adjusted profit 经调整的利润；调整后的利润 dE7 kd=.o  
adjusted surplus 经调整的盈余额；调整后的盈余额 [rC-3sGar  
adjusted value 经调整的价值；调整后的价值 rRRiqmq  
adjustment 调整；修订；理算〔保险〕 3k`"%R.H  
adjustment centre 调剂中心 idMb}fw>  
adjustment lag 调整过程的时间差距；调整时差 17I{_
C  
adjustment mechanism 调整机制 @Y 1iEL%\y  
adjustment of loss 亏损调整 R rs?I,NV  
adjustment process 调整过程；调整程序 )mz [2Sfg  
adjustment range 调整幅度 22"M#:r$  
administered exchange rate 受管制汇率 >eQ;\j  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (YVl5}V  
administration expenses 行政费用 G"T)+!6t  
administration fee 手续费；行政费 TRL4r_  
administration in bankruptcy 破产管理 `C%,Nj  
administration order 遗产管理令 : ~"^st_[!  
administrator 管理人；遗产管理人 =QHW>v  
administrator of the estate 遗产管理人 }QU9+<Z[r  
admission of debt 债项承认书 }L^Yoq]  
admission of proof 接纳债权证明 IsxPm9P2<  
advance 放贷款项；垫付款项；预支款项；预付款项 (cAv :EKpo  
advance account 暂支帐目；预付款帐户 +Pd&Yf
U9  
advance compensation 预付补偿金 _A|1_^[G(  
advance from shareholder 股东垫款 z6#N f,  
advance pending reimbursement 预支以待日后付还 4(o: #9I  
advanced economy 先进经济体系 z9}rT<hy  
advancement 预付；预付财产 LzB)o\a  
advances warrant 垫款令 ]:(>r&'  
advancing 贷出 :WIbjI=  
adverse balance 逆差 !MSz%QcO  
adverse exchange 逆汇 =unMgX]$  
advertisement addressed to shareholders 在报章刊登的致股东通告 M7-piRnd4  
advice for collection 托收通知书 <"{Lv)4  
advice of drawing 提款通知书；汇票通知书 aR6?+`6<  
advice of payment 付款通知 O@{ JB  
Advisory Committee [Securities and Futures Commission] :0$(umW@I"  
谘询委员会〔证券及期货事务监察委员会〕 yw^t6E  
Advisory Committee on Diversification 经济多元化谘询委员会 _v{,vLH  
affidavit 誓章；遗产申报誓章 6^F"np{w  
affidavit of no receipt 述明无收款的誓章 R
Xh0hD  
affiliate 联号；联营公司；附属公司 kbJ/7  
affiliated company 附属公司；联号；联营公司 mq`N&ABO!K  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 v%n'_2J =^  
affordability 负担能力 M`Jj!  
African Development Bank [AfDB] 非洲开发银行 SL" ;\[uI  
after-acquired property 事后取得的财产 -|B?p
R  
after-hours dealing 市后交易 gRIRc4p  
after-tax profit 税后盈利；税后利润；税后溢利 izsAn"v  
agency agreement 代理协议 M7^PWC  
agency expenses 代理机构的开支 [X0Wfb}{  
agency fee 代理费 Ck8`$x&t  
Agency Law 《代理法》 ^crk8O@Fw  
agent 代理人；承销人 H$zjN8||"  
agent of company 公司代理人 (C*G)Aj7  
agent's fee 代理人费；经纪费 LH@)((bi4v  
aggregate 总计；总数；总体数字 E#JDbV1AC  
aggregate amount 总款额；总额 1fM=>Z  
aggregate assets and liabilities 总体资产与负债 E@^`B9;Q7  
aggregate at constant price 按固定价格计算的总体数字 o\vIYQ   
aggregate demand 总需求 U~-Z`_@^-  
aggregate gross position 总持仓量 rQg7r>%Q  
aggregate limit 总限额 <&\HXAOd  
aggregate of salaries tax 合计薪俸税 .\M@oF  
aggregate performance 总体表现；总体业绩 7D\#1h  
aggregate supply 总体供应 Rcs7 'q5  
aggregate surplus 总盈余 m663%b(5>  
aggregate total 整体总额 u`dWU}m)  
aggregate value 总值；合计价值 y K)7%j!  
aggregated basis 合计基准 3GUO  
aggregated net chargeable income 合计应课税入息实额 h.>6>5$n  
aggregation 合并计算；合计；总和 /1:`?% ,2  
aggregation of incomes of husband and wife 夫妇入息合并计算 hPF9y@lh  
aggregation of property 财产的总和 ugcWFB5
|  
agio 差价；贴水 A1e|Y  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 (`x6QiG!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ZfM(%rx  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 y5B4t6M(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment v/=O:SM}  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 jCqs^`-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _;3xG0+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "]>JtK  
agreement for a settlement 授产协议 9Xo'U;J  
agreement for assignment 转让协议 g#ubxC7t<  
agreement for sale 售卖协议；买卖协议 ^eQK.B(  
agreement for sale and purchase 买卖协议 o7S,W?;=5  
agreement for the payment of interest 支付利息协议 <^6|ZgR  
agreement for the repayment of money 还款协议 %>`0hk88  
agreement of reinsurance 再保险协议 YQe9g>G&  
Agricultural Bank of China 中国农业银行 Rd|};-  
air passenger departure tax 飞机乘客离境税 GV#"2{t j  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 EpSVHD:*  
airport tax 机场税 e#JJd=  
alcohol duty 酒精税 /*!K4)$-*2  
alienation 让与；让渡；转让 w^e<p~i!^E  
alimony 生活费；赡养费 9Slx.
9f  
All Ordinaries Index [AOI] 所有普通股指数 Bm2"} =  
all risks 全险；综合险 = zW}vm }  
All Sales Record for Stock Market 《股票市场成交报告》 Zm,<2BP>  
Allied Capital Resources Limited 新联财务有限公司 |_/q0#"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Ql&5fyW  
allocation letter 拨款信件 Q4\EI=4P]  
allocation of fund 分配款项；预留款项 QyQ&xgS  
allocation of profit 利润分配；溢利分配 <
iVn!P  
allocation warrant 拨款令 fiqeXE?E  
allotment 分配；配股 S{gB~W  
allotment notice 股份配售通知；配股通知 ax0RtqtR&  
allotment of shares 股份分配 :pj#t$:!  
allowable 可获宽免；免税的 \E1[ /  
allowable business loss 可扣除的营业亏损 7y.$'<  
allowable expenses 可扣税的支出 ce!0Ws+  
allowance 免税额；津贴；备抵；准备金 wZ/Zc} .  
allowance for debts 债项的免税额 zY_BnJ^  
allowance for depreciation by wear and tear 耗损折旧免税额 <x@brXA  
allowance for funeral expenses 殡殓费的免税额 /=&HunaxI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q laz3X,P  
allowance for repairs and outgoings 修葺及支出方面的免税额 yM>:,TS  
allowance to debtor 给债务人的津贴 QxG:NN;jW  
alteration of capital 资本更改 }wRHNBaEB  
alternate trustee 候补受托人 pYIm43r H  
amalgamation 合并 VSP6osX{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wcd;B7OH  
ambit of charges 征税范围；收费范围 4^\5]d!  
amended valuation 经修订的估值 8gWifx #N  
American Commodities Exchange 美国商品交易所 CIAHsbn.A  
American Express Bank Limited 美国运通银行 Lb;:<  
American Stock Exchange 美国证券交易所 SVWtKc<  
amortization 摊销 4%>iIPXi.(  
amount due from banks 存放银行同业的款项 d6,SZ*AE  
amount due from banks abroad 存放海外银行同业的款项 .E}fk,hLB  
amount due from holding companies 控股公司欠款 k44sV.G4L  
amount due from local banks 存放本港银行同业的款项 L;$Gn
"7~  
amount due to banks 银行同业的存款 xR `4<  
amount due to banks abroad 海外银行同业的存款 ^[6eo8Ck>  
amount due to holding companies 控股公司存款 b$\3Y'":  
amount due to local banks 本港银行同业的存款 XMo#LS  
amount due to outport banks 外埠银行同业的存款 N@Pf\D  
amount for note issue 发行纸币的款额 '*H&s  
amount of bond 担保契据的款额 \g&P5  
amount of consideration 代价款额 Hh`x>{,|S  
amount of contribution 供款数额 `7$0
H]*6  
amount of indebtedness 负债款额 ~x;1&\'k  
amount of principal of the loan 贷款本金额 }qU(G3  
amount of rates chargeable 应征差饷数额 $'Z\'<k[  
amount of share capital 股本额 l?GN& u  
amount of sums assured 承保款额 7\I,;swo  
amount of variation 变动幅度 /KGVMBifM  
amount of vote 拨款数额 w6 0I;.hy  
amount payable 应付款额 jxB  
amount receivable 应收款额 :H($|$\h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7(c7-  
analysis 分析 >8h14uCk  
ancillary risk 附属风险 k+ [V%[U  
annual account 周年帐目；周年帐目报表；年度决算；年结 %_Gc9SI  
annual accounting date 年结日期 L:UJur%  
annual allowance 每年免税额；年积金；年度津贴；年津 j6<o,0P  
annual balance 年度余额 [yj-4v%u`  
annual disposable income 每年可动用收入 gI<e=|J6w  
annual estimates 周年预算 -DD2
   
annual fee 年费 /NRdBN  
annual general meeting 周年大会 L-Qc[L  
annual growth rate 年增率；每年增长率 s/#L?[YH  
annual long-term supplement 长期个案每年补助金 Zn{,j0;  
annual pensionable emolument 可供计算退休金的年薪 &`"Q*N2{  
annual report 年报 ^1y (N>W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6iAHus-  
annual return 周年报表；周年申报表；每年报税表格 d7
 |3A  
Annual Return Rules 《周年报表规则》 i i&kfy  
annual review of consumer prices 每年消费物价回顾 trD-qi  
annual roll-forward basis 逐年延展方式 ^W!w~g+  
annual salary 年薪 #mu3`,9V  
annual statement 年度报表；年度决算表 2_i/ F)W  
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 Sh&n DdF"  
annuitant 年金受益人 o"h*@.  
annuity 年金 PNVYW?l  
annuity contract 年金合约 anLSD/'4W  
annuity on human life 人寿年金 b5WtL+Z  
antecedent debt 先前的债项 z+IHt(  
ante-dated cheque 倒填日期支票 O*% 1   
anticipated expenditure 预期开支 7;0$UYDU*  
anticipated net profit 预期纯利 ,m ^q>  
anticipated revenue 预期收入 .3Ex=aQcX  
anti-inflation measure 反通货膨胀措施 "Z xM,kI  
anti-inflationary stance 反通货膨胀立场 *^agwQ`  
apparent deficit 表面赤字 YI[y/~!  
apparent financial solvency 表面偿债能力 S ?v^/F  
apparent partner 表面合伙人 xZ2^lsY  
application for personal assessment 个人入息课税申请书 U Px7u%Do  
application of fund 资金应用 `Hj{XIOx  
application to release as liquidator and to destruct the books of accounts and documents YT:])[gVV  
申请免除清盘人职务及毁灭帐簿与文件 q6E8^7RtS@  
appointed actuary 委任精算师 7bcl^~lY  
appointed auditor 委任核数师；委任审计师 ,c3gW
2E  
appointed trustee 委任的受托人 2|a@,TW}-  
appointer 委任人 tR`'( *wh  
apportioned pro rata 按比例分摊 x@^Kd*fo  
apportionment 分配；分摊 OJX* :Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "h.-qQGU%  
apportionment formula 分摊方程式 B,rpc\_  
apportionment of estate duty 遗产税的分摊 "p,TYjT?R  
appraisal 估价；评估 xnz(hz6  
appreciable growth 可观增长 m]}%Ag^x  
appreciable impact 显着影响 B?o ?LI  
appreciable increase 可观增长 ~\4`tc  
appreciation 增值；升值 kC :pa
l  
appreciation against other currencies 相对其他货币升值 A\Ax5eeL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^)-* Ubzz  
appreciation tax 增值税 P|M#S9^]  
appropriation 拨款；拨用；拨付 v(Vm:oK,  
appropriation account 拨款帐目
.4I"[$?Q  
Appropriation Bill 拨款法案 *hugQh]a  
appropriation-in-aid system 补助拨款办法 8Ter]0M&  
approved assets 核准资产 tzl`|UwF  
approved basket stock 认可一篮子证券 #s"|8#  
approved budget 核准预算 AH?T}
t2  
approved charitable donation 认可慈善捐款 NR98I7  
approved charitable institution 认可慈善机构 a3i;r M2  
approved currency 核准货币；认可货币 ~Ey)9phZK  
approved estimates 核准预算 'dTJE--@  
approved estimates of expenditure 核准开支预算 fMg3  
approved overseas insurer 核准海外保险人 sqKLz  
approved overseas trust company 核准海外信托公司 h5@v:4Jjo~  
approved pooled investment fund 核准汇集投资基金 R.ZC|bPiD  
approved provident fund scheme 认可公积金计划 y~ubH{O#  
approved provision 核准拨款 -v]vm3Na  
approved redeemable share 核准可赎回股份 F|Y}X|x8Q  
approved regional stock 认可地区性证券 J2tD).G  
approved retirement scheme 认可退休金计划 (WoKrd.!  
approved subordinated loan 核准附属贷款 z>n<+tso  
arbitrage 套戥；套汇；套利 ZAKNyA2  
arbitrageur 套戥者；套汇者 mn5mdrv3WZ  
arbitrary amount 临时款项 0W}iKT[Z  
arrangement 措施；安排；协定 Y@&1[Z  
arrears 欠款 {R5{v6m_  
arrears of pay 欠付薪酬 s>d /9 b  
arrears of revenue 逾期未收税款；逾期未收的帐项 X9:4oMux7  
articles of association 组织章程；组织细则；组织章程细则 g7>p,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8Xo`S<8VS  
ascertainment of profit 确定利润 1w30Vj2<  
"Asia Clear" “亚洲结算系统” Z.!tp  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;|nC;D]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [X9s\H  
Asian Development Fund [ADF] 亚洲发展基金 drv"I[}{A  
Asian dollar bond 亚洲美元债券 MXQS6F#  
Asian dollar market 亚洲美元市场 _6Ex}`fyJ  
Asian dollar rate 亚洲美元利率 u
+U '|6)E  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 I\8f`l  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |dLA D4%  
asked price 沽盘；喊价；索价；卖方报价 A4kYEA  
assessable income 应评税入息 ez2rCpA  
assessable loss 应评税亏损 *qh$,mp>  
assessable profit 应评税利润 [1Os.G2  
assessable value 应评税值 *ud"?{)Z  
assessed profit 估定利润 0zscOE{  
assessed value 经评估价值 ?/EyfTex  
assessment 评税；评定；估价；评税单 Ds}ctL{6"  
assessment number 评税编号；估价编号 cwe@W
PE2  
assessment of additional tax 补加税评税 $s[DT!8N  
assessment of performance 业绩评估；实绩评价 #zRT  
Assessor 评税主任 ,F4_ps?(  
asset price bubbles 资产价格泡沫 qa|"kRCO  
asset-backed securities 具资产保证的证券 VW," dmC  
assets accretion 资产增值 ]yR0"<W^xO  
assets and liabilities 资产与负债  'Dh+v3O  
assets betterment statement 资产递增表；资产改进表 N s
UFM
 
assets lending 实物放款；有抵押贷款 w-[A"M]I  
assets of the company passing on the death 死者去世时转移的公司资产 Ng;K-WB\  
assets pledged as security for liabilities 用作负债抵押的资产 >icL,n"]  
assets portfolio 资产投资组合 "0ITW46n  
assets price 资产价格 HOEjLwH  
assets quality 资产质素 )JYt zc  
assets realization 资产变现 #gHs!b-g@  
assets refinancing arrangement 资产再集资安排 |?a 4Nl?  
assets securitization 资产证券化 dcK7Dd->  
assets situated outside Hong Kong 在香港以外地方的资产 #<^ngoOj  
assets stripping 削减资产；拆卖资产 Obd};&6Q  
assets value 资产值 =|@%5&.P  
assignee 承让人 )2 Omsh  
assignment 转让；转让书；转让契 nWrknm  
assignment of interest 权益转让 \|OW`7Q)k  
assignment of letters patent and trade mark 专利证书及商标转让 y)5U*\b  
assignment of property 物业转让；物业转让书 @A-*XJNS":  
assignment right 转让权 Iy2KOv@a5  
assignor 转让人 %Pz'D6 /  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !A5UT-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $U{\T4  
associate member 附属会员 ]+ \]2`?  
associated body corporate 相联法人团体 ?2;gmZd7  
associated company 相联公司；联属公司 i]qVT)j  
associated corporation 相联法团 |C MKY  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wZ^7#yX>  
公认会计师公会〔英国〕 4{[cXM8*j  
Association of Futures Exchange Brokers 香港期货经纪协会 |VY+!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 xj1FCT2  
association of underwriters 承保人组织 ]i}3
`e?  
assumption of control 接管 3jH8pO^  
assurance 担保；保险；转易；转易书 09_L^
'`  
assurance of interest 权益的转易 |'C{nTX  
at 19XX price 按一九ＸＸ年价格计算 6?"k&O  
at a discount 按赔价计算；按贴水价格计算；打折扣 Q t!X<.  
at a premium 按溢价计算；按升水价格计算 s'4S,  
at call 通知付款；按通知 4bT21J37  
at constant market price 按固定市价计算 (l|:$%[0  
at constant price 按固定价格计算
ywPFL/@  
at cost 按成本计算 OS X5S:XS  
at current market price 按当时市价计算；按现时市价计算 uk8vecj  
at current price 按当时价格计算；按现时价格计算 c]qq *k#  
at factor cost 按要素成本计算；按生产要素成本计算 G!y~Y]e  
at money-of-the-day price 按付款当日价格计算 kQr\ktN\  
at or better 按指定或较佳价位〔买卖指令〕 K):MT[/"  
at par 按面值计算；平价 SBj9sFZ  
at sight 见票即付 U\_-GS;1  
at the close 按收市盘 ~@3X&E0S  
at the opening 按开市盘 h{&X`$  
attestation 见证；见证条款 "`sr#  
at-the-money option 平价期权 %:^|Q;xe  
attorney 受权人；受托代表人 T8ga)BA  
attornment 新拥有人承认书 ql|ksios  
attributable profit 可归属利润 GsYi/Z   
attributable share value 可归属股份价值 7y4!K$c$  
Auckland Stock Exchange 奥克兰证券交易所 oZ)\Ya=  
auction 拍卖 XT n`$}nz  
auctioneer 拍卖商 v=(L>
gg  
audit 审计；核数
UuNcBzB2d  
Audit Commission 审计署 dy4! >zxF  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] AWp{n  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ;NyX9&@  
audit review 帐目审查 ;au-NY  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 rv(Qz|K@  
audited account 审计帐目；经审计的帐目 /Dn,;@ZwAi  
audited annual account 经审计的周年帐目 U%swqle4  
audited balance sheet 经审计的资产负债表 +m> %(?=A  
auditor 核数师；核数主任；审计师 t+R8{9L-  
auditor's certificate 核数师证明书；审计师证明书 pa7Iz^i  
auditor's report 核数师报告；审计师报告 ) o)k~6uT  
Aussie bond 澳元债券 b*-g@S  
austerity budget 紧缩预算 \2F$FRWo  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6[-N})  
Australia All Ordinaries Index 澳洲所有普通股票指数 1>JUI5 {  
Australian Dollar [AUD] 澳元 d+5KHfkK  
Australian Options Market 澳大利亚期权市场 !y8/El  
Australian Securities Commission 澳洲证券事务监察委员会 l?+67cQLA  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 SA5 g~{"  
Australian Stock Exchange 澳大利亚证券交易所 De^GWO.?bT  
Austrian Schilling [ATS] 奥地利先令 kWv)+  
authentication 认证；鉴证 yq3i=RB(  
authority to purchase 委托购买证；委购书 [
V\0P,l  
authorization 认可；核准；授权；授权书 ls(lL\  
authorization by direction 指示授权 ~*Fbs! ;,  
authorization by instruction 指令授权 6LGy0dWpG  
authorization by warrant 令状授权 n4albG4  
authorization of unit trust 单位信托的认可 @KM !g,f  
authorized agent 指定代理人 3NEbCILF  
authorized capital 法定资本 -y8?"WB(b  
authorized clerk 出市员 wnf'-dw]  
authorized dealer 认可交易商 qOyg&]7  
authorized financial institution 认可财务机构 P= e3f(M2  
authorized fund 认可基金 aY^_+&&G  
authorized fund house 获授权的基金公司；认可基金公司 dS7?[[pg9  
authorized institution 认可机构 D ^ mfWJS  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 QLq^[>n  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 HG(J+ocn   
authorized insurer 获授权保险人；获认可承保人 ail%#E8  
authorized investment 特准投资项目 \r_-gn'1b  
authorized person 获授权人 O-rHfIxY  
authorized representative 获授权代表 +doZnU,  
authorized share capital 法定股本 JEF2fro:Z  
automated quotation system 自动报价系统 K._tCB:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] I}5#!s< {&  
自动交易系统〔香港期货交易所有限公司〕 J#tGQO  
automatic adjustment mechanism 自动调整机制 67/&AiS?  
automatic adjustment system 自动调整系统 <&n\)R4C1  
Automatic Clearing House 自动票据交换所 ,a N8`M  
automatic exchange rates accumulation system 自动化汇率累集系统 ;&|MNN^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,_K /e  
automatic teller machine [ATM] 自动柜员机 d" T">Og)  
autopay 自动转帐 lyBae?%&  
available assets 可用资产 ?8cgQf$  
available fiscal reserve 现存财政储备 {uO=Wkp~7  
available profit 可用利润 5*.JXxE;U  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 JLS|G?#0  
average 平均；平均数；海损 gr\UI!]F  
average basic salary 平均基本薪金 .OLm{  
average consumer expenditure 平均消费开支；一般消费开支 kaSy 9Y{  
average cost 平均成本 &E0d{2  
average cost of land production 增辟土地平均成本 l_K=7\N  
average daily turnover 平均每日成交额 ;\P\0pI50  
average daily wage rate 平均每日工资率 $wL zaZL|  
average expenditure pattern 平均开支模式 >t-9yO1XQq  
average growth rate 平均增长率 )aW;w|#n  
average net fixed assets 固定资产平均净值 wS*An
4%G  
average of relatives 相对价格平均数 t'msgC6=>u  
average price 平均价格 WJefg  
average propensity to consume 平均消费倾向；一般消费倾向 h J*2q"  
average propensity to save 平均储蓄倾向；一般储蓄倾向 MfJ;":]O!  
average rate 平均率 &5]&6TD6  
average revenue 平均收入；平均收益 0n5{Wr$  
average stock 平均库存；平均存货 jB+K)NXHL  
average yearly rent 平均年租 !Cq2<[K#  
avoidance of double taxation 避免双重课税 MP5 vc5[  
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 gq[|>Rs75  
H_*;7/&  
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