一些有用的会计术语(也不知道发的地方对不对)A

A: o*\Fj}l-  
A share Ａ股；甲类股份 (c^ZFh2]  
abatement of tax 减税；减扣免税额 h!>K[*  
ABN AMRO Bank N.V. 荷兰银行 %3ieR}:/e&  
above-the-line expenditure 线上项目支出；经常预算支出 s48 { R4  
above-the-line receipt 线上项目收入；经常预算收入 tQTVP2:Y  
ABSA Asia Limited 南非联合亚洲有限公司 @Kl'0>U  
absolute change 绝对数值变更 uH"W07  
absolute expenditure 实际开支 "9>.,nzt  
absolute guideline figure 绝对准则数字 )21yD1"6  
absolute interest 绝对权益 m]XG7:}V0  
absolute order of discharge 绝对破产解除令 5 5$J%;&  
absolute profit margin 绝对利润幅度 vz{Z tE"  
absolute value 实值；绝对值 m :M=De  
absolutely vested interest 绝对既得权益 -Ov
zEmI"  
absorbed cost 已吸收成本；已分摊成本 {`X O3  
absorption 吸收；分摊；合并 .(2Zoa  
absorption rate 吸收率；摊配率；分摊率 VMa\?`fT  
ACB Finance Limited 亚洲商业财务有限公司 bUcq LV  
acceptable form of reciprocity 合理的互惠条件 3W<_J_[  
acceptable rate 适当利率；适当汇率 [\41  
acceptance agreement 承兑协议 86_`Z$ s  
acceptance for honour 参加承兑 y9/x:n&]  
acceptor 承兑人；接受人；受票人 9hbn<Y  
acceptor for honour 参加承兑人 a,>`ab%>  
accident insurance 意外保险 -Y?C1DbKz  
Accident Insurance Association of Hong Kong 香港意外保险公会 },tN{()  
accident insurance scheme 意外保险计划 HutwgPvy  
accident year basis 意外年度基准 }VetaO2*  
accommodation 通融；贷款 J%|n^^ /un  
accommodation bill 通融票据；空头票据 1-!q,q  
accommodation party 汇票代发人 p bR
U"   
account balance 帐户余额；帐户结余 reO^_q'  
account book 帐簿 cV|u]ce%1  
account collected in advance 预收款项 CVk.Ez6  
account current book 往来帐簿 -~PiPYX  
account of after-acquired property 事后取得的财产报告 "
}91wfG9  
account of defaulter 拖欠帐目 CVa?L"lK  
account payable 应付帐款 U&PwEh4uG  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ggQBQ/ L  
account receivable 应收帐款 ke~S[bL%-  
account receivable report 应收帐款报表 # Vq"Cf  
account statement 结单；帐单；会计财务报表 o?T01t=  
account title 帐户名称；会计科目 7ThGF  
accountant's report 会计师报告 L5wrc4  
Accountant's Report Rules 会计师报告规则 szZ8
-
Y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 PF6w'T 5  
Accounting Arrangements 《会计安排》 7BNu.5*y  
accounting basis 会计基础 MPS{MGVjbJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 ` D9sEt_/  
Accounting Circular 《会计通告》 n"Gow/-;  
accounting class 会计类别 {Xj2c]A1  
accounting date 记帐日期；会计结算日期 iUH{rh!  
accounting for money 款项核算 &I=27!S  
Accounting Officer 会计主任 j1Ng[  
accounting period 会计报告期；会计期 xllk hD4F  
accounting policy 会计政策；会计方针 <aScA`\B#  
accounting practice 会计惯例 M@TXzn!&o  
accounting principle 会计准则 et-<ib<lY  
accounting record 会计记录 $>Mqo  
accounting report 会计报告 \NgBF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &IZthJqV  
Accounting Society of China 中国会计学会 GM{J3O=  
accounting statement 会计报表 FxK2 1  
accounting system 会计制度；会计系统 S8S<>W  
accounting transaction 会计事项；帐务交易 >sfH[b  
accounting treatment 会计处理 zfexaf!  
accounting year 会计年度 AhNy+p{  
accretion 增值；添加 M~o\K'  
accrual 应计项目；应累算数目 'K8emt$d+  
accrual basis 应计制；权责发生制 C{5^UCJkg  
accrual basis accounting 应计制会计；权责发生制会计 $h)VKW^\  
accrue 应累算；应计 I7Uj<a=(q  
accrued benefit 应累算利益 K]bw1KK  
accrued charges 应计费用 z}gfH|  
accrued cumulative preference share dividend 应累算的累积优先股股息 m0$
4  
accrued expenses 应累算费用 0/g 0=dW=  
accrued interest payable 应付利息；应计未付利息 X6Y<pw`y  
accrued interest receivable 应收利息；应计未收利息 n#.~XNbxv  
accrued right 累算权益 8*-N@j8  
accruing profit 应累算的利润 Uiz#QGt  
accumulated fiscal reserve 累积财政储备 XZ3)gYQi  
accumulated profit 累积利润；滚存溢利 Y)7LkZO(y  
accumulated reserve 累积储备 9^AfT>b~f  
accumulation of surplus income 累积收益盈余 eHt |O
~  
acquired assets 既得资产 --t5jSS44  
acquisition 收购；购置；取得 H
HZGu8tzt  
acquisition cost 购置成本 /4Q^L>a  
acquisition expenses 购置费用 6q8b>LG|  
acquisition of 100% interest 收购全部股权 \_#Z~I{  
acquisition of control 取得控制权 'TdO6-X  
acquisition of fixed assets 购置固定资产 k`u:Cz#aB  
acquisition of shell “买壳” X (0`"rjg  
acquisition price 收购价 L{i,.aE/nO  
act of God 天灾 =ghN)[AZV  
acting partner 执事合伙人 *pOdM0AE  
active market 买卖活跃的市场；交投畅旺的市场；旺市 z4UJo!{S  
active partner 积极参与的合伙人 'u)zQAaw.  
active trading 交投活跃 kpQXnDm2  
actual circulation 实际流通 .dr-I7&!  
actual cost 实际成本 <O]
TM-h  
actual expenditure 实际开支；实际支出 GQR|t?:t  
actual income 实际入息；实际收入；实际收益 ~Wox"h}(  
actual market 现货市场 3u tJlD  
actual price 现货价；实际价格 xi!CZNz  
actual profit 实际利润 7YLG<G!v)]  
actual quotation 实盘；实际价位；实际报价 b5Sgf'B^  
actual year basis 按实际年度计算
XoO#{7a  
actuals 实货 "T?hIX/p_  
actuarial investigation 精算调查 tu%!j}3s  
actuarial principle 精算原则 $ M8ZF(W  
actuarial report 精算师报告 8rXQK|A  
Actuarial Society of Hong Kong 香港精算学会 @h91: hb  
actuarial valuation 精算师估值 4XCy>;4u  
actuary 精算师 yH:gFEJ:x  
ad referendum agreement 暂定协议；有待覆核的协定 QsN%a>t  
ad valorem duty 从价税；按值征税 ov@N13 ,$  
ad valorem duty system 从价税制 Sj`GP p  
ad valorem fee 从价费 ;n"Nv}<C  
ad valorem tariff 从价关税 }qk8^W{  
additional allowance 额外免税额 ! ,*4d $  
additional amount for unexpired risk 未过期风险的额外款额 2/coa+Qkv]  
additional assessable profit 补加应评税利润
(n>gC  
additional assessment 补加评税 }r)T75_1  
additional commitment 额外承担 #*"5F*  
additional commitment vote 额外承担拨款 z;F6:aBa  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *$4EXwt'  
additional dependent parent allowance 供养父母额外免税额 GCEcg&s=\S  
additional provision 额外拨款 o2J-&   
additional stamp duty 附加印花税 C'a%piX  
additional tax 补加税罚款；补加税款 p3N/"t&>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (oKrIm  
adjudged bankrupt 被裁定破产 ;@&mR<5j  
adjudicated bankrupt 裁定破产人 <$8`]e?I  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 b_p/ 1W:  
adjudication of bankruptcy 裁定破产；宣告破产 yN4K^#  
adjudication of insolvency 裁定无力偿还债务 7"iUyZ(  
adjusted actual 经调整的实数；调整后的实数 U11bQ4ak  
adjusted current assets 经调整的流动资产；调整后的流动资产 C@7<0w  
adjusted figure 经调整的数字；调整后的数额 9|}u"jJB%E  
adjusted liabilities 经调整的负债；调整后的负债 z(yJ
/~m  
adjusted loss 经调整的亏损；调整后的亏损 {imz1g;  
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 H fg2]N  
adjusted profit 经调整的利润；调整后的利润 @+,J^[ y  
adjusted surplus 经调整的盈余额；调整后的盈余额 h>A~..  
adjusted value 经调整的价值；调整后的价值 5Lo\[K>j  
adjustment 调整；修订；理算〔保险〕 w}`TJijl  
adjustment centre 调剂中心 !MNnau%O  
adjustment lag 调整过程的时间差距；调整时差 rda/  
adjustment mechanism 调整机制 YVpsf
8R  
adjustment of loss 亏损调整 !qF U  
adjustment process 调整过程；调整程序 ]3%( '8/  
adjustment range 调整幅度 j\o<r0I  
administered exchange rate 受管制汇率 "%~Jb dx  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Y<"BhE  
administration expenses 行政费用 ;B,6v P#  
administration fee 手续费；行政费 (H/2{##  
administration in bankruptcy 破产管理 J2ryYdo>  
administration order 遗产管理令 ROv(O;.Ty  
administrator 管理人；遗产管理人 +li<y`aw0  
administrator of the estate 遗产管理人 vs`"BQYf  
admission of debt 债项承认书 zlw+=NX  
admission of proof 接纳债权证明 3b#eB  
advance 放贷款项；垫付款项；预支款项；预付款项 i 1{Lx)  
advance account 暂支帐目；预付款帐户
vfn _Nq;  
advance compensation 预付补偿金 _3_kvs  
advance from shareholder 股东垫款 L T.u<ThR}  
advance pending reimbursement 预支以待日后付还 ]V4Fm{]  
advanced economy 先进经济体系 p;P"mp\'  
advancement 预付；预付财产 ,'KS:`m!  
advances warrant 垫款令 ?c$z?QTMJ  
advancing 贷出 [nx OGa2  
adverse balance 逆差 Xv~v=.HNhk  
adverse exchange 逆汇 L7}dvdtZ0  
advertisement addressed to shareholders 在报章刊登的致股东通告 d5hYOhO[  
advice for collection 托收通知书 PqhR^re0.  
advice of drawing 提款通知书；汇票通知书 _~=qByD   
advice of payment 付款通知 2EU((Q`>=(  
Advisory Committee [Securities and Futures Commission] 6w )mo)<X  
谘询委员会〔证券及期货事务监察委员会〕 D #`o  
Advisory Committee on Diversification 经济多元化谘询委员会 Exy|^Dr0  
affidavit 誓章；遗产申报誓章 nNN~Z'bG  
affidavit of no receipt 述明无收款的誓章 ^ |xSU_wa  
affiliate 联号；联营公司；附属公司 }r+(Z.BHM  
affiliated company 附属公司；联号；联营公司 7jZE(|G-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 b#17N2xkT  
affordability 负担能力 u@"nVHgMJ  
African Development Bank [AfDB] 非洲开发银行 a (mgz&*  
after-acquired property 事后取得的财产 >l!#_a  
after-hours dealing 市后交易 ++HHUM  
after-tax profit 税后盈利；税后利润；税后溢利 \Y4>_Mk  
agency agreement 代理协议 3 W%Bsqn  
agency expenses 代理机构的开支 i$[wkQ>$  
agency fee 代理费 Al0 i{.V  
Agency Law 《代理法》 `[&) X  
agent 代理人；承销人 5f` a7R  
agent of company 公司代理人 GmONhh(k  
agent's fee 代理人费；经纪费 y,.X5#rnX*  
aggregate 总计；总数；总体数字 P Tc@MH)  
aggregate amount 总款额；总额 h^)R}jy+f  
aggregate assets and liabilities 总体资产与负债 FS(bEAk}  
aggregate at constant price 按固定价格计算的总体数字 hhqSfafUX  
aggregate demand 总需求 vjzpU(Sq#  
aggregate gross position 总持仓量 ;VLv2J*
 
aggregate limit 总限额 e\[z Q 2Z3  
aggregate of salaries tax 合计薪俸税 E/OJ}3Rf  
aggregate performance 总体表现；总体业绩 S~ff<A>f  
aggregate supply 总体供应 %ja8DRQ.  
aggregate surplus 总盈余 e Qz_,vTk  
aggregate total 整体总额 ? 0}M'L  
aggregate value 总值；合计价值 !bPsJbIo>  
aggregated basis 合计基准 gcy'"d"  
aggregated net chargeable income 合计应课税入息实额 B*zR/?U^  
aggregation 合并计算；合计；总和 l$1z%|I  
aggregation of incomes of husband and wife 夫妇入息合并计算 !' D1aea5
 
aggregation of property 财产的总和 oC~8h8"l  
agio 差价；贴水 z`?{5v -Qs  
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》 n)n>|w_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~"Kf+eFi  
《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》 #
lf3$Tm D  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment w6PKr^  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 &7}\mnhB  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment G<5i %@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |9Gng`)  
agreement for a settlement 授产协议 l\?HeVk^  
agreement for assignment 转让协议 kvdiDo  
agreement for sale 售卖协议；买卖协议 o~_wx  
agreement for sale and purchase 买卖协议 a/nKKhXaM  
agreement for the payment of interest 支付利息协议  /z0X  
agreement for the repayment of money 还款协议 RSK~<Y@]q{  
agreement of reinsurance 再保险协议 tfSY(cXg'T  
Agricultural Bank of China 中国农业银行 &EELq"5K  
air passenger departure tax 飞机乘客离境税 "5 /i  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 iq25|{1$  
airport tax 机场税 &V.\Svm8]  
alcohol duty 酒精税 THQd`Lj  
alienation 让与；让渡；转让 ({R-JkW:;  
alimony 生活费；赡养费 [YGPcGw  
All Ordinaries Index [AOI] 所有普通股指数 WT-BH
B1  
all risks 全险；综合险 )*b dG'}  
All Sales Record for Stock Market 《股票市场成交报告》 H
P$GI  
Allied Capital Resources Limited 新联财务有限公司 FuWMVT`Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 yU e7o4Zm  
allocation letter 拨款信件 ^-*q  
allocation of fund 分配款项；预留款项 l@h|
os  
allocation of profit 利润分配；溢利分配 ,t
2yw  
allocation warrant 拨款令 &gDwsW  
allotment 分配；配股 Ew&pwsQ  
allotment notice 股份配售通知；配股通知 *FINNNARB  
allotment of shares 股份分配 efc<lSUR  
allowable 可获宽免；免税的 ?)Psf/  
allowable business loss 可扣除的营业亏损 W-
pN  
allowable expenses 可扣税的支出 C\Y%FTS:  
allowance 免税额；津贴；备抵；准备金 h~!KNF*XW  
allowance for debts 债项的免税额 >nqDUGnEo>  
allowance for depreciation by wear and tear 耗损折旧免税额 v>p UVM  
allowance for funeral expenses 殡殓费的免税额 &gP/<!#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *an^ 0  
allowance for repairs and outgoings 修葺及支出方面的免税额 L,(H(GeX  
allowance to debtor 给债务人的津贴 3U_-sMOB|  
alteration of capital 资本更改 ,n}h_ct  
alternate trustee 候补受托人 ~x!"(  
amalgamation 合并 y@T0 jI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^:Mal[IR  
ambit of charges 征税范围；收费范围 \$g,Hgp/<  
amended valuation 经修订的估值 [SJ)4e|)  
American Commodities Exchange 美国商品交易所 w$D&LA}(M  
American Express Bank Limited 美国运通银行 h^H~q<R[T  
American Stock Exchange 美国证券交易所 v$P<:M M  
amortization 摊销 RS8tE(  
amount due from banks 存放银行同业的款项 mMz^I7$  
amount due from banks abroad 存放海外银行同业的款项 9AA_e ~y  
amount due from holding companies 控股公司欠款 kF1Tg KSd  
amount due from local banks 存放本港银行同业的款项 $X>$)U'p&-  
amount due to banks 银行同业的存款 6t,_Xqg*  
amount due to banks abroad 海外银行同业的存款 w%3R[Kdzk  
amount due to holding companies 控股公司存款 >Q`\|m}x)Q  
amount due to local banks 本港银行同业的存款 )jS9p~FS  
amount due to outport banks 外埠银行同业的存款 hk +@ngh%  
amount for note issue 发行纸币的款额 Q^B !^_M  
amount of bond 担保契据的款额 jMpV c E#  
amount of consideration 代价款额 XBmAD!  
amount of contribution 供款数额 )P>}uK;  
amount of indebtedness 负债款额 L/YEW7M  
amount of principal of the loan 贷款本金额 &|d6  
amount of rates chargeable 应征差饷数额 ' )0eB:  
amount of share capital 股本额 2!}:h5  
amount of sums assured 承保款额 /"f4aF[  
amount of variation 变动幅度 M6j!_0j  
amount of vote 拨款数额 S4salpz  
amount payable 应付款额 Oi?+Z:lak  
amount receivable 应收款额 }[$qn|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $4*wK@xu  
analysis 分析 1+{V^)V?  
ancillary risk 附属风险 FC+}gJ(q  
annual account 周年帐目；周年帐目报表；年度决算；年结 6]Vf`i  
annual accounting date 年结日期 "f1`6cx6  
annual allowance 每年免税额；年积金；年度津贴；年津 [myIcLp^aP  
annual balance 年度余额 $*KM%M6  
annual disposable income 每年可动用收入 daX$=n  
annual estimates 周年预算 y5p)z"  
annual fee 年费 "8NhrUX  
annual general meeting 周年大会 ~"Q24I  
annual growth rate 年增率；每年增长率 Z{MR#.I  
annual long-term supplement 长期个案每年补助金 LGau!\  
annual pensionable emolument 可供计算退休金的年薪 $GMva}@G`  
annual report 年报 (59u<F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u>K(m))5W3  
annual return 周年报表；周年申报表；每年报税表格 ]ZbZ]  
Annual Return Rules 《周年报表规则》 f3p)Q<H>`(  
annual review of consumer prices 每年消费物价回顾 mBQp#-1\  
annual roll-forward basis 逐年延展方式 fH>I/%  
annual salary 年薪 jNC@b>E?~  
annual statement 年度报表；年度决算表 ~8j4IO(  
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 .#4;em%7  
annuitant 年金受益人 'a^'f]"  
annuity 年金 FxkxV GZ"  
annuity contract 年金合约 6>hW.aq}  
annuity on human life 人寿年金 JM&:dzyIP  
antecedent debt 先前的债项 CY
4ntd4M  
ante-dated cheque 倒填日期支票 $YPU(y  
anticipated expenditure 预期开支 gdx2&~  
anticipated net profit 预期纯利 /}ADV2sF  
anticipated revenue 预期收入 A_ftf7,  
anti-inflation measure 反通货膨胀措施 FEF $4)ROv  
anti-inflationary stance 反通货膨胀立场 T1([P!
g*  
apparent deficit 表面赤字 /Cl=;^)  
apparent financial solvency 表面偿债能力 pO10L`|  
apparent partner 表面合伙人 d~>d\K%v  
application for personal assessment 个人入息课税申请书 ,WA[HwY-  
application of fund 资金应用 H[u
[3  
application to release as liquidator and to destruct the books of accounts and documents WlF}R\N!  
申请免除清盘人职务及毁灭帐簿与文件 T\ cJn>kCn  
appointed actuary 委任精算师 Cb1fTl%  
appointed auditor 委任核数师；委任审计师 v)!C Dpw  
appointed trustee 委任的受托人 ^&Re-{ES]  
appointer 委任人 ,l
UroO^^  
apportioned pro rata 按比例分摊 =8p *Ijs  
apportionment 分配；分摊 1Fs:&*=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d.)%C]W{  
apportionment formula 分摊方程式 e=).0S`*F  
apportionment of estate duty 遗产税的分摊 Mqk[+n  
appraisal 估价；评估 ^T.icSxP  
appreciable growth 可观增长 8Q*477=I  
appreciable impact 显着影响 k7R}]hq]""  
appreciable increase 可观增长 n6 VX0R  
appreciation 增值；升值 in[yrqFb7t  
appreciation against other currencies 相对其他货币升值 :mI[fQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vz*'1ugaA  
appreciation tax 增值税 ^(:Z*+X~>  
appropriation 拨款；拨用；拨付 zQt"i`{U  
appropriation account 拨款帐目 "lT>V)NB'  
Appropriation Bill 拨款法案 "fq8)  
appropriation-in-aid system 补助拨款办法 $7'K]'UJXO  
approved assets 核准资产 n;w&}g  
approved basket stock 认可一篮子证券 v<Ozr:lL  
approved budget 核准预算 |#Q4e51H  
approved charitable donation 认可慈善捐款 ~R$Ko(
N  
approved charitable institution 认可慈善机构 pAY[XN  
approved currency 核准货币；认可货币 %z_L}L  
approved estimates 核准预算 yf/c  
approved estimates of expenditure 核准开支预算 vr$zYdV>  
approved overseas insurer 核准海外保险人 M#5*gWfq9  
approved overseas trust company 核准海外信托公司 !ot$Q  
approved pooled investment fund 核准汇集投资基金 ?%]?#4bkc  
approved provident fund scheme 认可公积金计划 mD]^a;U[X  
approved provision 核准拨款 Cbq|<p# #o  
approved redeemable share 核准可赎回股份 Z4ZR]eD  
approved regional stock 认可地区性证券 _l$1@  
approved retirement scheme 认可退休金计划 pn._u`xMV  
approved subordinated loan 核准附属贷款 Fb^Ae6/i  
arbitrage 套戥；套汇；套利 4Up3x+bg  
arbitrageur 套戥者；套汇者 x392uS$#  
arbitrary amount 临时款项 jWX^h^
n7K  
arrangement 措施；安排；协定 :8CYTEc  
arrears 欠款 D$vP&7pOr4  
arrears of pay 欠付薪酬 \U
\k$ (  
arrears of revenue 逾期未收税款；逾期未收的帐项 7Gs0DwV  
articles of association 组织章程；组织细则；组织章程细则 ;/-X;!a>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K;NaiRP#k  
ascertainment of profit 确定利润 KD*q|?Z  
"Asia Clear" “亚洲结算系统” H"n@=DM
Lm  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 'a6:3*  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $1ZFkw  
Asian Development Fund [ADF] 亚洲发展基金 *qN(_  
Asian dollar bond 亚洲美元债券 uA1DTr?z  
Asian dollar market 亚洲美元市场 @0qDhv s  
Asian dollar rate 亚洲美元利率 by{ *R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 HEMq4v4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .15^c+j  
asked price 沽盘；喊价；索价；卖方报价 QN'v]z  
assessable income 应评税入息 ZBf9Upg  
assessable loss 应评税亏损 *9?T?S|^$F  
assessable profit 应评税利润 (F.vVldBy  
assessable value 应评税值 jaOt"iU.B  
assessed profit 估定利润 $(PWN6{\r^  
assessed value 经评估价值 d$O)k+j  
assessment 评税；评定；估价；评税单 [-pB}1Dxb  
assessment number 评税编号；估价编号 3L5o8?[  
assessment of additional tax 补加税评税 Ze:Y"49S+>  
assessment of performance 业绩评估；实绩评价 'aAay*1  
Assessor 评税主任 rf:CB&u  
asset price bubbles 资产价格泡沫 Jemb0Qv  
asset-backed securities 具资产保证的证券 Z^?YTykH  
assets accretion 资产增值 ~p'DPg4  
assets and liabilities 资产与负债 /U1 jCLR'  
assets betterment statement 资产递增表；资产改进表 J]=2] oI2  
assets lending 实物放款；有抵押贷款 w?db~"T  
assets of the company passing on the death 死者去世时转移的公司资产 FE[{*8  
assets pledged as security for liabilities 用作负债抵押的资产 6lKM5,Oa  
assets portfolio 资产投资组合 M,f|.p{,Y  
assets price 资产价格 .:(N1n'>1  
assets quality 资产质素 `& (Fy  
assets realization 资产变现 NW=tZVQ<X  
assets refinancing arrangement 资产再集资安排 uJX(s6["=  
assets securitization 资产证券化 H{4/~Z  
assets situated outside Hong Kong 在香港以外地方的资产 d J;y>_  
assets stripping 削减资产；拆卖资产 aDr
eN*n  
assets value 资产值 F,l%SQCyj  
assignee 承让人 ZR|cZH1}C  
assignment 转让；转让书；转让契 =nTNL.SX  
assignment of interest 权益转让 rcyq+wY #  
assignment of letters patent and trade mark 专利证书及商标转让 fmv8)$W#U  
assignment of property 物业转让；物业转让书 =>Md>VM  
assignment right 转让权 A8by5qU  
assignor 转让人 R/UL4R,)^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 c{SD=wRt,y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 b#2$Pd:(  
associate member 附属会员 Db5y";T  
associated body corporate 相联法人团体 Om/mpU/U  
associated company 相联公司；联属公司 cYafQyU  
associated corporation 相联法团 61}hB>TT:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (wtw1E5X  
公认会计师公会〔英国〕 ^9zFAY.|  
Association of Futures Exchange Brokers 香港期货经纪协会 z/IZ ;K_e  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "VfV;)]|w  
association of underwriters 承保人组织 mEM/}]2  
assumption of control 接管 V
(LE4P1  
assurance 担保；保险；转易；转易书 /cN. -lEo%  
assurance of interest 权益的转易 k.dQ;v}  
at 19XX price 按一九ＸＸ年价格计算 Ue8k9%qV  
at a discount 按赔价计算；按贴水价格计算；打折扣 A` iZ"?  
at a premium 按溢价计算；按升水价格计算 Ub%sw&QG(9  
at call 通知付款；按通知 ji(Y?vhQt  
at constant market price 按固定市价计算 w&E*{{ot
J  
at constant price 按固定价格计算 dAZh# i[  
at cost 按成本计算 WV8?zB1  
at current market price 按当时市价计算；按现时市价计算 fsxZQ=-PW
 
at current price 按当时价格计算；按现时价格计算 bR*/d-v^  
at factor cost 按要素成本计算；按生产要素成本计算 jRv j:H9  
at money-of-the-day price 按付款当日价格计算 nYv`{0S+m  
at or better 按指定或较佳价位〔买卖指令〕 UJX=lh.o  
at par 按面值计算；平价 :.k)!  
at sight 见票即付 i7RW8*  
at the close 按收市盘 L
9FijF7  
at the opening 按开市盘 J|Xu]fg0  
attestation 见证；见证条款 \B<A.,i4  
at-the-money option 平价期权 .eSMI!Y=  
attorney 受权人；受托代表人 nU6WT|  
attornment 新拥有人承认书 <X{hW^??)  
attributable profit 可归属利润 f/VrenZ_  
attributable share value 可归属股份价值 dLtn,qCX0^  
Auckland Stock Exchange 奥克兰证券交易所 "Y7 ]t:8  
auction 拍卖 3X,SCG  
auctioneer 拍卖商 =?, dX  
audit 审计；核数 \s[/{3  
Audit Commission 审计署 $7 08\!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `PY>p!E  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 u,rieKYF  
audit review 帐目审查 o.Jq1$)~y  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6a=Y_fma  
audited account 审计帐目；经审计的帐目 I'NE>!=Q  
audited annual account 经审计的周年帐目 ;~>E^0M  
audited balance sheet 经审计的资产负债表 96&Y  
auditor 核数师；核数主任；审计师 i7m=V T  
auditor's certificate 核数师证明书；审计师证明书 +-|D$@8S  
auditor's report 核数师报告；审计师报告 \40d?N#D  
Aussie bond 澳元债券 M
]Y72K^  
austerity budget 紧缩预算 6}RRrYL7I  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8#S}.|"?F  
Australia All Ordinaries Index 澳洲所有普通股票指数 jC)lWD  
Australian Dollar [AUD] 澳元 xTJ-v/t3<  
Australian Options Market 澳大利亚期权市场 \"r*wa
e  
Australian Securities Commission 澳洲证券事务监察委员会 y+C.2 ca  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 8w[nY.#T  
Australian Stock Exchange 澳大利亚证券交易所 _Q:739&  
Austrian Schilling [ATS] 奥地利先令 ;8G( l   
authentication 认证；鉴证 LD~s@}yH>  
authority to purchase 委托购买证；委购书 --~m{qmy  
authorization 认可；核准；授权；授权书 ly{Q>MBM  
authorization by direction 指示授权 NB z3j
  
authorization by instruction 指令授权 P0En&g+~  
authorization by warrant 令状授权 x*9CK8o=  
authorization of unit trust 单位信托的认可 dX58nJ4u  
authorized agent 指定代理人 '|\et aD  
authorized capital 法定资本 R`RLq1WA  
authorized clerk 出市员 kUdl2["MZ  
authorized dealer 认可交易商 A!K/92[#@  
authorized financial institution 认可财务机构 5G\CT&cQR  
authorized fund 认可基金 (j%d{y4  
authorized fund house 获授权的基金公司；认可基金公司 wlh V!a0>  
authorized institution 认可机构 Tu'/XUs;k  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 XQ
{G)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 v%e-vl  
authorized insurer 获授权保险人；获认可承保人 P`^{dH$P  
authorized investment 特准投资项目 4RH'G
nLa  
authorized person 获授权人 eDm~B(G$  
authorized representative 获授权代表 Z(8'ki  
authorized share capital 法定股本 f4s^$Q{Q  
automated quotation system 自动报价系统 =!G3YZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] sh6F-g  
自动交易系统〔香港期货交易所有限公司〕 9P3jx)K  
automatic adjustment mechanism 自动调整机制 MBbycI,  
automatic adjustment system 自动调整系统 +n ${6/  
Automatic Clearing House 自动票据交换所 }^Unx W  
automatic exchange rates accumulation system 自动化汇率累集系统 e%v<nGN.-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 jDp]}d|f)  
automatic teller machine [ATM] 自动柜员机 @[qGoai  
autopay 自动转帐 Q/%(&4>'y  
available assets 可用资产 EzDj,!!<w  
available fiscal reserve 现存财政储备 `J>76WN  
available profit 可用利润 lD8&*5tDmP  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 5PJB<M_m:  
average 平均；平均数；海损 &?@gUk74"  
average basic salary 平均基本薪金 6;lJs,I1w{  
average consumer expenditure 平均消费开支；一般消费开支 +G!N@O  
average cost 平均成本 r~sx]=/  
average cost of land production 增辟土地平均成本 m})q8b!S  
average daily turnover 平均每日成交额 %G<!&E!0h  
average daily wage rate 平均每日工资率 0 gyg  
average expenditure pattern 平均开支模式 QL>G-Rp  
average growth rate 平均增长率 _)7dy2%{q  
average net fixed assets 固定资产平均净值 ;BEg"cm  
average of relatives 相对价格平均数 m\h/D7zg  
average price 平均价格 xb!h?F&  
average propensity to consume 平均消费倾向；一般消费倾向 (O N \-*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 LvJ')HG  
average rate 平均率 Ty"OJ  
average revenue 平均收入；平均收益 D&{7Av  
average stock 平均库存；平均存货 R;P>_ei(LK  
average yearly rent 平均年租 XIu3n9g^#  
avoidance of double taxation 避免双重课税 TU&t 1_6  
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 y(K?mtQ   
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