一些有用的会计术语(也不知道发的地方对不对)A

A: /j|Rz5@=  
A share Ａ股；甲类股份 &Ub0o2+y  
abatement of tax 减税；减扣免税额 Nd] w I|>  
ABN AMRO Bank N.V. 荷兰银行 }/cMG/%  
above-the-line expenditure 线上项目支出；经常预算支出 ~lSdWUk>  
above-the-line receipt 线上项目收入；经常预算收入 uOU?-WtPz  
ABSA Asia Limited 南非联合亚洲有限公司 miCW(mbO8  
absolute change 绝对数值变更 )4@La&  
absolute expenditure 实际开支 ;3 |Z}P  
absolute guideline figure 绝对准则数字 "B9aJo  
absolute interest 绝对权益 _pM~v>~*+  
absolute order of discharge 绝对破产解除令 3\~ RWoB0u  
absolute profit margin 绝对利润幅度 ud}B#{6  
absolute value 实值；绝对值 1_Ag:>#X  
absolutely vested interest 绝对既得权益 Z6Kw'3  
absorbed cost 已吸收成本；已分摊成本 nS`DI92I  
absorption 吸收；分摊；合并 N=hhuKt]  
absorption rate 吸收率；摊配率；分摊率 E?@batIrf  
ACB Finance Limited 亚洲商业财务有限公司 KTzkJx  
acceptable form of reciprocity 合理的互惠条件 n:i?4'-}  
acceptable rate 适当利率；适当汇率 2wKW17wj,  
acceptance agreement 承兑协议 O,>`#?  
acceptance for honour 参加承兑 [LcHO] _^M  
acceptor 承兑人；接受人；受票人 /ZcqKC  
acceptor for honour 参加承兑人 :% o32  
accident insurance 意外保险 H7=[sL^  
Accident Insurance Association of Hong Kong 香港意外保险公会 6gSo>F4=  
accident insurance scheme 意外保险计划 $: %U`46%s  
accident year basis 意外年度基准 Ln2dD>{2  
accommodation 通融；贷款 O5;$cP:  
accommodation bill 通融票据；空头票据 ,cg%t9  
accommodation party 汇票代发人 fsr0E=nV  
account balance 帐户余额；帐户结余 dDeImSeV  
account book 帐簿 M:*^k  
account collected in advance 预收款项 ;K+'J0  
account current book 往来帐簿 4PVkKP'/   
account of after-acquired property 事后取得的财产报告 vxmz3ht,Q  
account of defaulter 拖欠帐目 OB&l
q.r  
account payable 应付帐款 Cc7YjsRW
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 JC[G5$E  
account receivable 应收帐款 spVE'"^  
account receivable report 应收帐款报表 fQtV-\Bc  
account statement 结单；帐单；会计财务报表 -55Pvg0ND  
account title 帐户名称；会计科目 8&0+Az"{O  
accountant's report 会计师报告 >gqd y*Bg  
Accountant's Report Rules 会计师报告规则 %%=PpKYtSD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 l_`DQ
8L`  
Accounting Arrangements 《会计安排》 >#jfZ5t  
accounting basis 会计基础 ZV?~~_9  
accounting by Official Receiver 破产管理署署长呈交的帐目 ==i:*  
Accounting Circular 《会计通告》 .S{Q }S  
accounting class 会计类别 V6.w=6:`X  
accounting date 记帐日期；会计结算日期 Mr8r(LGY  
accounting for money 款项核算 ls<7
Qe"a  
Accounting Officer 会计主任 'aFjyY?%  
accounting period 会计报告期；会计期 j![;;  
accounting policy 会计政策；会计方针 4kZ9]5#.  
accounting practice 会计惯例 X9lh@`3  
accounting principle 会计准则 )w.\xA~|  
accounting record 会计记录 k~<b~VcU  
accounting report 会计报告 q!5 *)nw"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !oDX+hd,%>  
Accounting Society of China 中国会计学会 D02_ Jrg  
accounting statement 会计报表 ee9nfvG-  
accounting system 会计制度；会计系统 GOx+%`.R\  
accounting transaction 会计事项；帐务交易 +}u{{  
accounting treatment 会计处理 8LH"j(H  
accounting year 会计年度 kN99(  
accretion 增值；添加 BWd{xP y  
accrual 应计项目；应累算数目 qg(rG5kD@  
accrual basis 应计制；权责发生制 h)vRvfcmY  
accrual basis accounting 应计制会计；权责发生制会计 /61P`1y(J  
accrue 应累算；应计 D{4Ehr "T  
accrued benefit 应累算利益 JDIQpO"Qji  
accrued charges 应计费用 cc"L> XoK  
accrued cumulative preference share dividend 应累算的累积优先股股息 J#pl7q)^w  
accrued expenses 应累算费用 "gR W91 T  
accrued interest payable 应付利息；应计未付利息 ~BSE8M+r  
accrued interest receivable 应收利息；应计未收利息 w=r3QKm#K  
accrued right 累算权益 )kq3q5*_  
accruing profit 应累算的利润 )7H s  
accumulated fiscal reserve 累积财政储备 U!0 Qf7D  
accumulated profit 累积利润；滚存溢利 g7-=kmr|V  
accumulated reserve 累积储备 %Q0J$eC  
accumulation of surplus income 累积收益盈余 Bx>)i8P7i0  
acquired assets 既得资产 yLo{^4a.  
acquisition 收购；购置；取得 ##6_kcL:6G  
acquisition cost 购置成本 X)tf3M {J@  
acquisition expenses 购置费用 \U1fUrw$*  
acquisition of 100% interest 收购全部股权 bg8<}~zg  
acquisition of control 取得控制权 `?X=
@  
acquisition of fixed assets 购置固定资产 \;b)qB  
acquisition of shell “买壳” 6"d^4L?  
acquisition price 收购价 ]Gm$0uS  
act of God 天灾 ~sI$xX!  
acting partner 执事合伙人 {u1Rc/Lw  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6__#n`  
active partner 积极参与的合伙人 QzzV+YG$(4  
active trading 交投活跃 GCf3'u  
actual circulation 实际流通 N<xf=a+j  
actual cost 实际成本 o9l =Q  
actual expenditure 实际开支；实际支出 !+E|{Zj  
actual income 实际入息；实际收入；实际收益 ~}c`r4  
actual market 现货市场 LOD'iiH6  
actual price 现货价；实际价格 kg>Ymo.  
actual profit 实际利润 ae)0Yu`*G7  
actual quotation 实盘；实际价位；实际报价 UHtxzp =[  
actual year basis 按实际年度计算 Pmj]"7Vd[  
actuals 实货 BZXP%{njS  
actuarial investigation 精算调查 I1H} 5bf3  
actuarial principle 精算原则 >UP{=`  
actuarial report 精算师报告 X>n\@rTo  
Actuarial Society of Hong Kong 香港精算学会 y11/:|  
actuarial valuation 精算师估值 C3Hq&TVf/  
actuary 精算师 QFI8|i@  
ad referendum agreement 暂定协议；有待覆核的协定
,C#Mf@b  
ad valorem duty 从价税；按值征税 ?:Y0#Btj  
ad valorem duty system 从价税制 G%a8'3d,  
ad valorem fee 从价费 kH!I&4d&  
ad valorem tariff 从价关税 hLVS}HE2  
additional allowance 额外免税额 iXN7+QO)  
additional amount for unexpired risk 未过期风险的额外款额 [w%MECTe  
additional assessable profit 补加应评税利润 8-N8v *0  
additional assessment 补加评税 6z^Kg~a  
additional commitment 额外承担 4{:W5eT!/  
additional commitment vote 额外承担拨款 $II[b-X?S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 YHVJg?H3  
additional dependent parent allowance 供养父母额外免税额 O};U3=^0f  
additional provision 额外拨款 T;eA<,H  
additional stamp duty 附加印花税 o@?3i+%}8  
additional tax 补加税罚款；补加税款 Fh XR!x^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ek [V A\G  
adjudged bankrupt 被裁定破产 C] <K s  
adjudicated bankrupt 裁定破产人 VQm)32'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 C-
;y#a)  
adjudication of bankruptcy 裁定破产；宣告破产 t|gEMDGa3  
adjudication of insolvency 裁定无力偿还债务 O1@-)<_71  
adjusted actual 经调整的实数；调整后的实数 KfU4#2}
 
adjusted current assets 经调整的流动资产；调整后的流动资产 (c/H$'  
adjusted figure 经调整的数字；调整后的数额 vrtK~5K  
adjusted liabilities 经调整的负债；调整后的负债 %$b)l?!  
adjusted loss 经调整的亏损；调整后的亏损 "t<${  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 uC3o@qGW<  
adjusted profit 经调整的利润；调整后的利润  [69[
Ct  
adjusted surplus 经调整的盈余额；调整后的盈余额 oKIry 8'^N  
adjusted value 经调整的价值；调整后的价值 ;&2J9  
adjustment 调整；修订；理算〔保险〕 n7RswX  
adjustment centre 调剂中心 >IW0YIQy,  
adjustment lag 调整过程的时间差距；调整时差 ;79X
#hI  
adjustment mechanism 调整机制 Wgl7)Xk.)  
adjustment of loss 亏损调整 SR9Cl  
adjustment process 调整过程；调整程序 i$)`U]  
adjustment range 调整幅度 KzRw)P  
administered exchange rate 受管制汇率 [sC]<2
r  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {Gnji] v  
administration expenses 行政费用 /B$"fxFf  
administration fee 手续费；行政费 ckqU2ETpD}  
administration in bankruptcy 破产管理 ti:qOSIDTA  
administration order 遗产管理令 7$(>Z^ Em  
administrator 管理人；遗产管理人 :X>%6Xj?RV  
administrator of the estate 遗产管理人 Zho d%n3  
admission of debt 债项承认书 |Ire#0Nwx  
admission of proof 接纳债权证明 Do7&OBI~  
advance 放贷款项；垫付款项；预支款项；预付款项 p
@@TOS  
advance account 暂支帐目；预付款帐户 G:FP9  
advance compensation 预付补偿金 %nJ^0X_]  
advance from shareholder 股东垫款 t[B\'f!  
advance pending reimbursement 预支以待日后付还 5oQy $Y  
advanced economy 先进经济体系 pYo]lO  
advancement 预付；预付财产 $_-f}E  
advances warrant 垫款令 ]8(_{@/  
advancing 贷出 *r
O#UE2  
adverse balance 逆差 UV%Al)3  
adverse exchange 逆汇 r;`6ML[5Vx  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;d1\2H  
advice for collection 托收通知书 n'D1s:W^B  
advice of drawing 提款通知书；汇票通知书 7|6uY  
advice of payment 付款通知 Zx(VwB2   
Advisory Committee [Securities and Futures Commission] 1F*gPhm  
谘询委员会〔证券及期货事务监察委员会〕 8LP L4l  
Advisory Committee on Diversification 经济多元化谘询委员会 _ x&Y'X|  
affidavit 誓章；遗产申报誓章 4K82%P9a  
affidavit of no receipt 述明无收款的誓章 R07K
ure  
affiliate 联号；联营公司；附属公司 ^Bw2y&nN  
affiliated company 附属公司；联号；联营公司 '>AOJaA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 } h|1H  
affordability 负担能力 \*x]xc/^  
African Development Bank [AfDB] 非洲开发银行 &B uO
-  
after-acquired property 事后取得的财产 6P=6E  
after-hours dealing 市后交易 VLW<"7I 6\  
after-tax profit 税后盈利；税后利润；税后溢利 #%U5,[<a8  
agency agreement 代理协议 _tZT  
agency expenses 代理机构的开支 WL4{_X  
agency fee 代理费 c>~"Z-VtX  
Agency Law 《代理法》 WjxOM\?#  
agent 代理人；承销人 l~,5)*T  
agent of company 公司代理人 $LLkYOwI  
agent's fee 代理人费；经纪费 0 ;$[  
aggregate 总计；总数；总体数字 <6`_Xr7)  
aggregate amount 总款额；总额 X cmR/+  
aggregate assets and liabilities 总体资产与负债 &g R+D  
aggregate at constant price 按固定价格计算的总体数字 DfP4 `  
aggregate demand 总需求 q.0a0/R  
aggregate gross position 总持仓量 q3\ YL?  
aggregate limit 总限额 q/,>UtRr  
aggregate of salaries tax 合计薪俸税 !|{
T>yy  
aggregate performance 总体表现；总体业绩 {-IH?!&v  
aggregate supply 总体供应 5BCHWX*y  
aggregate surplus 总盈余 12;"=9e!  
aggregate total 整体总额 ^>02,X mk  
aggregate value 总值；合计价值 )Xxu-/-  
aggregated basis 合计基准 !6:kJL}U  
aggregated net chargeable income 合计应课税入息实额 RiC1lCE  
aggregation 合并计算；合计；总和 LutP&Ebt8  
aggregation of incomes of husband and wife 夫妇入息合并计算 "ewSh<t
 
aggregation of property 财产的总和 _p/ _t76s  
agio 差价；贴水 V|3}~(5=  
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》 6@?4z Rkz  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment O,"4HZG  
《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》 ( /{Wu:e  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment FU9q|!2Y  
《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》 p9k'.H^:_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >%k:++b{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _|`
~CLE[  
agreement for a settlement 授产协议 ,)3%@MwO  
agreement for assignment 转让协议 ]NS{q85  
agreement for sale 售卖协议；买卖协议 lAU`7uE  
agreement for sale and purchase 买卖协议 e;9Z/);#s  
agreement for the payment of interest 支付利息协议 }p 0\  
agreement for the repayment of money 还款协议 To1 .U)do  
agreement of reinsurance 再保险协议 B2QttcJ  
Agricultural Bank of China 中国农业银行 LIYj__4=|  
air passenger departure tax 飞机乘客离境税 r9<OB`)3+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 rf_(pp)  
airport tax 机场税 n}(/>?/  
alcohol duty 酒精税 (055>D6  
alienation 让与；让渡；转让 <&:OSd:%  
alimony 生活费；赡养费 Zq7Y('=`t@  
All Ordinaries Index [AOI] 所有普通股指数 };"-6e/9  
all risks 全险；综合险 -J8&!S8X  
All Sales Record for Stock Market 《股票市场成交报告》 !t/I j~o  
Allied Capital Resources Limited 新联财务有限公司 f QSP]?  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 R{"Kh2q_  
allocation letter 拨款信件 Mz,G;x}  
allocation of fund 分配款项；预留款项 BH"f\oc  
allocation of profit 利润分配；溢利分配 x5[wF6A  
allocation warrant 拨款令 mm(Ff>O  
allotment 分配；配股 mOG;[CB  
allotment notice 股份配售通知；配股通知 \^O&){q(9  
allotment of shares 股份分配 4lMf'V7*l  
allowable 可获宽免；免税的 K TJm[44  
allowable business loss 可扣除的营业亏损 ?S^ U-.`  
allowable expenses 可扣税的支出 rEEoR'c6  
allowance 免税额；津贴；备抵；准备金 P%MYr"<$E  
allowance for debts 债项的免税额 JGl0 (i*|  
allowance for depreciation by wear and tear 耗损折旧免税额 ^ Q]I)U  
allowance for funeral expenses 殡殓费的免税额 W8{g<. /  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z\wY3pIr2  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?7>G\0G  
allowance to debtor 给债务人的津贴 KITC,@xE_O  
alteration of capital 资本更改 ,TL8`  
alternate trustee 候补受托人 ,.;q[s8  
amalgamation 合并 yf7p,_E/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RV^ N4q4  
ambit of charges 征税范围；收费范围 m{T:<:q~  
amended valuation 经修订的估值 ,MH/lQq%  
American Commodities Exchange 美国商品交易所 JmL{&  
American Express Bank Limited 美国运通银行 v4c*6(m  
American Stock Exchange 美国证券交易所 [\eh$r\
 
amortization 摊销 Z4 y9d?g%b  
amount due from banks 存放银行同业的款项 
D@@J7  
amount due from banks abroad 存放海外银行同业的款项 SVKjhZK  
amount due from holding companies 控股公司欠款 bzYj`t?  
amount due from local banks 存放本港银行同业的款项 LYY3*d  
amount due to banks 银行同业的存款 l*eJa38  
amount due to banks abroad 海外银行同业的存款 3%gn:.9N  
amount due to holding companies 控股公司存款 8$)xxV_zp  
amount due to local banks 本港银行同业的存款 ;7,>2VTm  
amount due to outport banks 外埠银行同业的存款 e$'|EE.=q+  
amount for note issue 发行纸币的款额 |6@s6]%X}  
amount of bond 担保契据的款额 +/+:D9j ,  
amount of consideration 代价款额 4yy9m8/  
amount of contribution 供款数额 (R^X3  
amount of indebtedness 负债款额 +S/OMkC  
amount of principal of the loan 贷款本金额 kucH=96  
amount of rates chargeable 应征差饷数额
r{oRN  
amount of share capital 股本额 *?Hc8y-dG,  
amount of sums assured 承保款额 /j%(Z/RM  
amount of variation 变动幅度 9R$0[HbI3  
amount of vote 拨款数额 QX`Qnk|Y  
amount payable 应付款额 hb@,fgo!Q  
amount receivable 应收款额 .8[*`%K>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tZ|0wPp  
analysis 分析 O7DaVlln  
ancillary risk 附属风险 n{'LF #4l  
annual account 周年帐目；周年帐目报表；年度决算；年结 f8ucJ.{"  
annual accounting date 年结日期 >#pZ`oPEAv  
annual allowance 每年免税额；年积金；年度津贴；年津 {\:"OcP #  
annual balance 年度余额 VY9o}J>,w  
annual disposable income 每年可动用收入 2h=QJgpCG  
annual estimates 周年预算 Z'hHXSXM  
annual fee 年费 f%#q}vK-  
annual general meeting 周年大会 'P'f`;'_DC  
annual growth rate 年增率；每年增长率 ":
igYh  
annual long-term supplement 长期个案每年补助金 ,u.G6"<  
annual pensionable emolument 可供计算退休金的年薪 vGX L'k  
annual report 年报 &Ul8h,qw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o/dj1a~U  
annual return 周年报表；周年申报表；每年报税表格 \\U,|}L .  
Annual Return Rules 《周年报表规则》 ULT,>S6r  
annual review of consumer prices 每年消费物价回顾 t[=-4;  
annual roll-forward basis 逐年延展方式 ^&[Z@*
A8#  
annual salary 年薪 2g0_[$[m  
annual statement 年度报表；年度决算表 xlKg0&D  
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 Cpg>5N~;L  
annuitant 年金受益人 Uw!N;QsC  
annuity 年金 rJz`v/:|P  
annuity contract 年金合约 B7QuSo//  
annuity on human life 人寿年金 $0[t<4K`yn  
antecedent debt 先前的债项 #{f%b,.yxt  
ante-dated cheque 倒填日期支票 /+ yIcE(&3  
anticipated expenditure 预期开支 58]C``u@Y  
anticipated net profit 预期纯利 bf4QW JZD  
anticipated revenue 预期收入 OV>JmYe1{/  
anti-inflation measure 反通货膨胀措施 ;*+wg5|  
anti-inflationary stance 反通货膨胀立场 ^uCZO  
apparent deficit 表面赤字 -d+o\qp"#  
apparent financial solvency 表面偿债能力 8?l/
x  
apparent partner 表面合伙人 yq6Gyoi<  
application for personal assessment 个人入息课税申请书 0(o{V:l%Z|  
application of fund 资金应用 ] Hiw+5n  
application to release as liquidator and to destruct the books of accounts and documents ja2BK\"1:  
申请免除清盘人职务及毁灭帐簿与文件 ",,W1]"%  
appointed actuary 委任精算师 6B8gMO  
appointed auditor 委任核数师；委任审计师 Crg@05Z  
appointed trustee 委任的受托人 vRI0fDu  
appointer 委任人 1#Q~aY  
apportioned pro rata 按比例分摊 ?GT,Y5  
apportionment 分配；分摊 woyn6Z1JQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hBRcI0R  
apportionment formula 分摊方程式 9YQYg@+R  
apportionment of estate duty 遗产税的分摊 x?6 \C-i  
appraisal 估价；评估 8~!9bg6C  
appreciable growth 可观增长 `zoC++hx  
appreciable impact 显着影响 u%24% Q  
appreciable increase 可观增长 Rlwewxmr  
appreciation 增值；升值 ,v@C=4'm  
appreciation against other currencies 相对其他货币升值 P9yg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dTTC6?yPXf  
appreciation tax 增值税 (8Inf_59  
appropriation 拨款；拨用；拨付 &@U)  
appropriation account 拨款帐目 -]~KQvIH!  
Appropriation Bill 拨款法案 N+nv#]{  
appropriation-in-aid system 补助拨款办法 eeM$c`Y<  
approved assets 核准资产 YiGSFg  
approved basket stock 认可一篮子证券 c,L{Qv"n{  
approved budget 核准预算 A7enC,Ey  
approved charitable donation 认可慈善捐款 ^| r6>b  
approved charitable institution 认可慈善机构 Eb~e=){  
approved currency 核准货币；认可货币 {lO>i&mx  
approved estimates 核准预算 XF Cwa  
approved estimates of expenditure 核准开支预算 9%iv?/o*L  
approved overseas insurer 核准海外保险人 cOoF +hz0O  
approved overseas trust company 核准海外信托公司 k [eWhdSw  
approved pooled investment fund 核准汇集投资基金 crlCN  
approved provident fund scheme 认可公积金计划 pPH"6   
approved provision 核准拨款 YZ(tjIgQ  
approved redeemable share 核准可赎回股份 ,t|qhJF  
approved regional stock 认可地区性证券 v/G)E_  
approved retirement scheme 认可退休金计划 Be
nUyv1d  
approved subordinated loan 核准附属贷款 "lnI@t{o  
arbitrage 套戥；套汇；套利 ]w/%>  
arbitrageur 套戥者；套汇者 wQw&.)T  
arbitrary amount 临时款项 T`W37fz0  
arrangement 措施；安排；协定 :8LK}TY7  
arrears 欠款 (Kg( 6E,  
arrears of pay 欠付薪酬
AAc*\K  
arrears of revenue 逾期未收税款；逾期未收的帐项 XCyAt;neon  
articles of association 组织章程；组织细则；组织章程细则 f+V^q4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :zK\t5  
ascertainment of profit 确定利润 LUKt!I0l  
"Asia Clear" “亚洲结算系统” njGZ#{"eC  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \J-}Dp\0b  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]yV,lp  
Asian Development Fund [ADF] 亚洲发展基金 Y+Cqc.JBQ  
Asian dollar bond 亚洲美元债券 J`'wprSBb  
Asian dollar market 亚洲美元市场 }!^`%\ %\  
Asian dollar rate 亚洲美元利率 #-7m@EU;O  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b{(= C 3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 pT<}n 9yB5  
asked price 沽盘；喊价；索价；卖方报价 ,7os3~Mk9  
assessable income 应评税入息 e\95X{_'  
assessable loss 应评税亏损 zW:r7 P.  
assessable profit 应评税利润 \H{UJ  
assessable value 应评税值 %(ms74R+  
assessed profit 估定利润 KYM%U"jD  
assessed value 经评估价值 A|<i7QVY  
assessment 评税；评定；估价；评税单 /#Lm)-%G  
assessment number 评税编号；估价编号 a_(fqoW  
assessment of additional tax 补加税评税 ^X|Bzz)  
assessment of performance 业绩评估；实绩评价 &'"dYZj{  
Assessor 评税主任 $TY1'#1U;  
asset price bubbles 资产价格泡沫 PL*1-t?#  
asset-backed securities 具资产保证的证券 i:n1Di1~E  
assets accretion 资产增值 I*EHZctH  
assets and liabilities 资产与负债 u!TMt8+c  
assets betterment statement 资产递增表；资产改进表 P*g:rg  
assets lending 实物放款；有抵押贷款 cNG`-+U'  
assets of the company passing on the death 死者去世时转移的公司资产 /|WBk}  
assets pledged as security for liabilities 用作负债抵押的资产 >p>B-m  
assets portfolio 资产投资组合 ~yu\vqN  
assets price 资产价格 V
7)<
MY  
assets quality 资产质素
Ocf:73t  
assets realization 资产变现 V*%Lc9<d  
assets refinancing arrangement 资产再集资安排 r68d\N`.  
assets securitization 资产证券化 %mN
d9 ]<  
assets situated outside Hong Kong 在香港以外地方的资产 XLj|y#h  
assets stripping 削减资产；拆卖资产 n0vhc;d  
assets value 资产值 Psw<9[  
assignee 承让人 NxrfRhaU3  
assignment 转让；转让书；转让契 3Q2z+`x'  
assignment of interest 权益转让 OR<%h/ \f  
assignment of letters patent and trade mark 专利证书及商标转让 .9$ 7 +  
assignment of property 物业转让；物业转让书 "W@>lf?"  
assignment right 转让权 0}wm
BSl  
assignor 转让人 +
?ilTU  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 c^8csQ fG  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 !CUX13/0  
associate member 附属会员 h"4i/L3aAh  
associated body corporate 相联法人团体 W;QU6z>  
associated company 相联公司；联属公司 @WTzFjv@?4  
associated corporation 相联法团 @2/xu  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6\NBU,lY  
公认会计师公会〔英国〕 nEfQLkb[|  
Association of Futures Exchange Brokers 香港期货经纪协会 bq"dKN`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 >slGicZ0  
association of underwriters 承保人组织 IP+.L]S  
assumption of control 接管 *DuP~8  
assurance 担保；保险；转易；转易书 (3QG  
assurance of interest 权益的转易 >"<<hjKJ  
at 19XX price 按一九ＸＸ年价格计算 @!,W]?{  
at a discount 按赔价计算；按贴水价格计算；打折扣 _\u?]YTv  
at a premium 按溢价计算；按升水价格计算 d#u*NwY}  
at call 通知付款；按通知 ]^v*2!_(  
at constant market price 按固定市价计算 q4]Qvf>  
at constant price 按固定价格计算 `Oe"s_O#  
at cost 按成本计算 *ulkqpO  
at current market price 按当时市价计算；按现时市价计算 H'x)[2  
at current price 按当时价格计算；按现时价格计算 }HxC~J"  
at factor cost 按要素成本计算；按生产要素成本计算 ]?UK98uS\A  
at money-of-the-day price 按付款当日价格计算 JqP~2,T  
at or better 按指定或较佳价位〔买卖指令〕 W+ v#m>G  
at par 按面值计算；平价 { v#wU  
at sight 见票即付 ]_mcJ/6:  
at the close 按收市盘 ^$~&e :{  
at the opening 按开市盘 9IJc9Sv(  
attestation 见证；见证条款 VdF<#(
X+  
at-the-money option 平价期权 25/M2u?  
attorney 受权人；受托代表人 ?;ovh nY)  
attornment 新拥有人承认书 4rH:`494  
attributable profit 可归属利润 g$^I/OK?
 
attributable share value 可归属股份价值 U^d!*9R  
Auckland Stock Exchange 奥克兰证券交易所 =m/BH^|&W  
auction 拍卖 *5q_fO  
auctioneer 拍卖商 w~Jy,[@n  
audit 审计；核数 k@9CDwh*s  
Audit Commission 审计署 sg8j}^VI  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %^}|HG*i??  
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〕 sO0j!;N  
audit review 帐目审查 '=cAdja  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !xz{X?  
audited account 审计帐目；经审计的帐目 /(?,S{]  
audited annual account 经审计的周年帐目 u$nYdda
k  
audited balance sheet 经审计的资产负债表 ^ SW!S_&Z2  
auditor 核数师；核数主任；审计师 mM\jU5P:^  
auditor's certificate 核数师证明书；审计师证明书 W,|JocDq  
auditor's report 核数师报告；审计师报告 y/OPN<=*  
Aussie bond 澳元债券 }= (|3\v  
austerity budget 紧缩预算 \>)#cEX5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1MxO((
k  
Australia All Ordinaries Index 澳洲所有普通股票指数 K%(DRkj)  
Australian Dollar [AUD] 澳元 )|IMhB+4  
Australian Options Market 澳大利亚期权市场 Tu7sA.73k  
Australian Securities Commission 澳洲证券事务监察委员会 *7^w}v+.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 U{Moyj  
Australian Stock Exchange 澳大利亚证券交易所 {/q4W; D  
Austrian Schilling [ATS] 奥地利先令 G&dz<f
 
authentication 认证；鉴证 mE"},ksg  
authority to purchase 委托购买证；委购书 |\J! x|xy  
authorization 认可；核准；授权；授权书 Gp}}MGk  
authorization by direction 指示授权 z1m$8-4  
authorization by instruction 指令授权 D0 ,t,,L  
authorization by warrant 令状授权 qExmf%q:q  
authorization of unit trust 单位信托的认可 q#*b4q {  
authorized agent 指定代理人 !z|a+{  
authorized capital 法定资本 k?qd -_sC  
authorized clerk 出市员 <BhNmEo)2  
authorized dealer 认可交易商 @{o3NR_  
authorized financial institution 认可财务机构 =6< Am  
authorized fund 认可基金 ,]Q i/m  
authorized fund house 获授权的基金公司；认可基金公司 2PG= T/  
authorized institution 认可机构 ]_y0wLq  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /..a9x{At>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 TY]-L1$  
authorized insurer 获授权保险人；获认可承保人 ),&tF_z:  
authorized investment 特准投资项目 0/,Dy2h  
authorized person 获授权人 +hzS'z)n&  
authorized representative 获授权代表 %TS8 9/  
authorized share capital 法定股本 OQ*rxLcA  
automated quotation system 自动报价系统 EbMG9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Erq%Ck(  
自动交易系统〔香港期货交易所有限公司〕 *;Gnod<  
automatic adjustment mechanism 自动调整机制 d <Rv~F@  
automatic adjustment system 自动调整系统 wfrSI:+>  
Automatic Clearing House 自动票据交换所 Z Ne(sg~G  
automatic exchange rates accumulation system 自动化汇率累集系统 =SpD6 9-H  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 G ,?l o=m  
automatic teller machine [ATM] 自动柜员机 z P=3B%$  
autopay 自动转帐 zjUT:#(k  
available assets 可用资产 %fB!XCW  
available fiscal reserve 现存财政储备 9P\R?~3  
available profit 可用利润 W~2T/~M  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 CyV(+KBe_  
average 平均；平均数；海损 7)  
average basic salary 平均基本薪金 ZFa<{J<2  
average consumer expenditure 平均消费开支；一般消费开支 -|YDKcL  
average cost 平均成本 mxkv{;ad  
average cost of land production 增辟土地平均成本 -efB8)A  
average daily turnover 平均每日成交额 CZ}%\2>-v  
average daily wage rate 平均每日工资率 VZEDBZ x*  
average expenditure pattern 平均开支模式 ,B||8W9  
average growth rate 平均增长率 \. _TOE9L  
average net fixed assets 固定资产平均净值 OVhtU+r  
average of relatives 相对价格平均数 }4wIfI83K,  
average price 平均价格 :Mzkm^7B  
average propensity to consume 平均消费倾向；一般消费倾向 LL7un_EC  
average propensity to save 平均储蓄倾向；一般储蓄倾向 -:!FQ'/7E  
average rate 平均率 8|H^u6+yz  
average revenue 平均收入；平均收益 6[SE*/E@L  
average stock 平均库存；平均存货 MWn+
e  
average yearly rent 平均年租 X}RQ&k  
avoidance of double taxation 避免双重课税 8w L%(p  
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 eO?@K$I  
>do3*koA  
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