一些有用的会计术语(也不知道发的地方对不对)A

A: &| guPZ  
A share Ａ股；甲类股份 dsiQ~ [   
abatement of tax 减税；减扣免税额 e{}oQK  
ABN AMRO Bank N.V. 荷兰银行
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above-the-line expenditure 线上项目支出；经常预算支出 d OYEl<!J  
above-the-line receipt 线上项目收入；经常预算收入 zQ=c6xvm8  
ABSA Asia Limited 南非联合亚洲有限公司 gd,3}@@SH  
absolute change 绝对数值变更 T!F0_<  
absolute expenditure 实际开支 5dNM:1VoE  
absolute guideline figure 绝对准则数字 d8p<f+  
absolute interest 绝对权益 cN&]JS,  
absolute order of discharge 绝对破产解除令 7%0V?+]P  
absolute profit margin 绝对利润幅度 |l#<vw wE  
absolute value 实值；绝对值 \$B%TY  
absolutely vested interest 绝对既得权益 yd>b2 M  
absorbed cost 已吸收成本；已分摊成本 +!F+mV9  
absorption 吸收；分摊；合并 p7{%0
  
absorption rate 吸收率；摊配率；分摊率
;iq58.  
ACB Finance Limited 亚洲商业财务有限公司 v"I#.{LiH=  
acceptable form of reciprocity 合理的互惠条件 |}07tUq  
acceptable rate 适当利率；适当汇率 {}A1[Y|  
acceptance agreement 承兑协议 'Y;M
%  
acceptance for honour 参加承兑 @,i_Gw)  
acceptor 承兑人；接受人；受票人 u &qFE=5:  
acceptor for honour 参加承兑人 Al0ls  
accident insurance 意外保险 `Jv~.EF%  
Accident Insurance Association of Hong Kong 香港意外保险公会 >[A7oH  
accident insurance scheme 意外保险计划 )b7;w#%q  
accident year basis 意外年度基准 ^K]`ZQjKC  
accommodation 通融；贷款 ,'%w
adOo  
accommodation bill 通融票据；空头票据 m,X8Cy|vQ  
accommodation party 汇票代发人 KccIYn~  
account balance 帐户余额；帐户结余 \}p!S$`  
account book 帐簿 oWP3Y.  
account collected in advance 预收款项 ~B704i  
account current book 往来帐簿 <{Pr(U*7}  
account of after-acquired property 事后取得的财产报告 7J6D wh{  
account of defaulter 拖欠帐目 m(0c|-  
account payable 应付帐款 +~{Honj[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vWh]1G#'p[  
account receivable 应收帐款 &&s3>D^Ta  
account receivable report 应收帐款报表 f$|AU-|<  
account statement 结单；帐单；会计财务报表
Ix59(g  
account title 帐户名称；会计科目 tSf$`4  
accountant's report 会计师报告 :g~X"C1s  
Accountant's Report Rules 会计师报告规则 PZ[hH(EX  
accounting and auditing procedure 会计与审计程序；会计与核数程序 '&+5L.  
Accounting Arrangements 《会计安排》 _t7}ny[  
accounting basis 会计基础 sWKe5@-o0  
accounting by Official Receiver 破产管理署署长呈交的帐目 nPRv.h  
Accounting Circular 《会计通告》 xJ(}?0h-X  
accounting class 会计类别 gbvMS*KQz  
accounting date 记帐日期；会计结算日期 rFLm!J]  
accounting for money 款项核算 wnr<# =,I'  
Accounting Officer 会计主任 ,"xr^@W
 
accounting period 会计报告期；会计期 \|f3\4;!  
accounting policy 会计政策；会计方针 ,l )7]p*X  
accounting practice 会计惯例 CEXD0+\q  
accounting principle 会计准则 ar[I| Q_  
accounting record 会计记录 Tfow_t}\  
accounting report 会计报告 Pz77\DpFi  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~\]lMsk+  
Accounting Society of China 中国会计学会 Ss$/Bh>hN  
accounting statement 会计报表 M7PGs-l  
accounting system 会计制度；会计系统 D~T;z pS  
accounting transaction 会计事项；帐务交易 l6~wm1vO  
accounting treatment 会计处理 _rakTo8BY  
accounting year 会计年度 C>=[fAr mO  
accretion 增值；添加 ;Im%L=q9GL  
accrual 应计项目；应累算数目 E},^,65  
accrual basis 应计制；权责发生制 h( V:-D  
accrual basis accounting 应计制会计；权责发生制会计 3I.0jA#T&/  
accrue 应累算；应计 !V O^oD7  
accrued benefit 应累算利益 'L5ih|$>  
accrued charges 应计费用 *I<L1g%9d  
accrued cumulative preference share dividend 应累算的累积优先股股息 BTAt9Z8qK  
accrued expenses 应累算费用 3vC"Q!J&  
accrued interest payable 应付利息；应计未付利息 4 >`2vb  
accrued interest receivable 应收利息；应计未收利息 /73ANQ"  
accrued right 累算权益 C &~s<tcn  
accruing profit 应累算的利润 hYSzr-)  
accumulated fiscal reserve 累积财政储备 Pu0 <Clh  
accumulated profit 累积利润；滚存溢利 ~zO>Q4-k  
accumulated reserve 累积储备 sBq
6,Iu  
accumulation of surplus income 累积收益盈余 K*sav?c  
acquired assets 既得资产 ZFFK
v  
acquisition 收购；购置；取得 O =gv2e  
acquisition cost 购置成本 ]*v[6 +  
acquisition expenses 购置费用 o$rA;^2X  
acquisition of 100% interest 收购全部股权 Y=$PsDh!  
acquisition of control 取得控制权 DOB#PI[/  
acquisition of fixed assets 购置固定资产 uN*Ynf(:-  
acquisition of shell “买壳”
;_iDiLC;  
acquisition price 收购价 {^*K@c  
act of God 天灾 j0uu*)Rk  
acting partner 执事合伙人 u5O`
|I@R  
active market 买卖活跃的市场；交投畅旺的市场；旺市 S9kA69O  
active partner 积极参与的合伙人 N?j#=b+D  
active trading 交投活跃 lK"m|Z  
actual circulation 实际流通 $VNj0i. Pr  
actual cost 实际成本 yR$ld.[uf  
actual expenditure 实际开支；实际支出 A?+cdbxJw  
actual income 实际入息；实际收入；实际收益 ={G0p=~+,p  
actual market 现货市场 e$l*s/"0t  
actual price 现货价；实际价格 2kkqPBc_  
actual profit 实际利润 !L3\B_#  
actual quotation 实盘；实际价位；实际报价 wi-F@})f#  
actual year basis 按实际年度计算 >`=9So_J  
actuals 实货 k;(r:k^  
actuarial investigation 精算调查 R|'ftFebB.  
actuarial principle 精算原则 &\m=|S  
actuarial report 精算师报告 ,p)Qu%'  
Actuarial Society of Hong Kong 香港精算学会 12o6KVV^x  
actuarial valuation 精算师估值 ?8-ho0f0  
actuary 精算师 (b#4Z  
ad referendum agreement 暂定协议；有待覆核的协定 ?8!\VNC.  
ad valorem duty 从价税；按值征税 &[W53Lqa  
ad valorem duty system 从价税制 E@/*
eJ  
ad valorem fee 从价费 qq'%9  
ad valorem tariff 从价关税 8s9ZY4_  
additional allowance 额外免税额 'B9q&k%<  
additional amount for unexpired risk 未过期风险的额外款额 nw,XA0M3  
additional assessable profit 补加应评税利润 P<C=9@`!  
additional assessment 补加评税 1a79]-j  
additional commitment 额外承担 Y{I,ipU.  
additional commitment vote 额外承担拨款 1)t*l
;.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 e5$S2o~JF  
additional dependent parent allowance 供养父母额外免税额 C0gO^A.d  
additional provision 额外拨款 "L&84^lmf  
additional stamp duty 附加印花税 )s|o&aP>  
additional tax 补加税罚款；补加税款 21sXCmYR,t  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5*\]F}  
adjudged bankrupt 被裁定破产 t|?eNKVV9'  
adjudicated bankrupt 裁定破产人 V: n\skM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 d=eIsP'h  
adjudication of bankruptcy 裁定破产；宣告破产 :x3"Cj  
adjudication of insolvency 裁定无力偿还债务 F10TvJ U  
adjusted actual 经调整的实数；调整后的实数 [9d4
0>e  
adjusted current assets 经调整的流动资产；调整后的流动资产 `Rx\wfr}  
adjusted figure 经调整的数字；调整后的数额 %V|n2/O Y  
adjusted liabilities 经调整的负债；调整后的负债 /2>.*H_2  
adjusted loss 经调整的亏损；调整后的亏损 NnRX0]  
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 &a!MT^anA~  
adjusted profit 经调整的利润；调整后的利润 !X4m6gRaP  
adjusted surplus 经调整的盈余额；调整后的盈余额 CLgfNrW~  
adjusted value 经调整的价值；调整后的价值 uN
@El1ouY  
adjustment 调整；修订；理算〔保险〕 9?tG?b0  
adjustment centre 调剂中心 c>%%'c  
adjustment lag 调整过程的时间差距；调整时差 ^i!I
0Q2yd  
adjustment mechanism 调整机制 821;;]H  
adjustment of loss 亏损调整 !,9;AMO -  
adjustment process 调整过程；调整程序 ")Qhg-l  
adjustment range 调整幅度 ST1c`0e  
administered exchange rate 受管制汇率 61Wh %8-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 H(tT8Q5i  
administration expenses 行政费用 x4XCR,-  
administration fee 手续费；行政费 dLbSvK<(I  
administration in bankruptcy 破产管理 yYiu
69v  
administration order 遗产管理令 V*gh"gZ<  
administrator 管理人；遗产管理人 PVaqKCj:6W  
administrator of the estate 遗产管理人 ~cul;bb#  
admission of debt 债项承认书 88On{Kk.v  
admission of proof 接纳债权证明 V`m9+<.1b  
advance 放贷款项；垫付款项；预支款项；预付款项 }v6@yU  
advance account 暂支帐目；预付款帐户 Zg$RiQ^-{J  
advance compensation 预付补偿金
I9L7,~s  
advance from shareholder 股东垫款 ~oz??SX  
advance pending reimbursement 预支以待日后付还 x7!gmbMfK'  
advanced economy 先进经济体系 Ejj+%)n.  
advancement 预付；预付财产 QxT\_Nej*n  
advances warrant 垫款令 y' RQ_Gi  
advancing 贷出 >';UF;\5]Q  
adverse balance 逆差 9`tSg!YOh  
adverse exchange 逆汇 +1nzyD_E  
advertisement addressed to shareholders 在报章刊登的致股东通告 W H%EC$  
advice for collection 托收通知书 >e!Y63`  
advice of drawing 提款通知书；汇票通知书 e=`=7H4P  
advice of payment 付款通知
IL{tm0$r  
Advisory Committee [Securities and Futures Commission] +-NH 4vUg  
谘询委员会〔证券及期货事务监察委员会〕 6h7TM?lt  
Advisory Committee on Diversification 经济多元化谘询委员会 yJW/yt.l  
affidavit 誓章；遗产申报誓章 uj@d {AQ  
affidavit of no receipt 述明无收款的誓章 <UwYI_OX  
affiliate 联号；联营公司；附属公司 6 IRa$h>H  
affiliated company 附属公司；联号；联营公司 @plh'f}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .l$U:d  
affordability 负担能力 O>d [;Q  
African Development Bank [AfDB] 非洲开发银行 kD}vK+  
after-acquired property 事后取得的财产 Y)2#\ F  
after-hours dealing 市后交易 h_5CWQSi  
after-tax profit 税后盈利；税后利润；税后溢利 d:{}0hmxI  
agency agreement 代理协议 S]Ye`  
agency expenses 代理机构的开支 6&o?#l;|  
agency fee 代理费 *p0Kw>  
Agency Law 《代理法》 Sym}#F\s  
agent 代理人；承销人 ]]P@*4!  
agent of company 公司代理人 4"veqrC  
agent's fee 代理人费；经纪费 Nx"|10gC  
aggregate 总计；总数；总体数字 M9Xq0BBu  
aggregate amount 总款额；总额 + />f?+  
aggregate assets and liabilities 总体资产与负债 \. a7
F4h  
aggregate at constant price 按固定价格计算的总体数字 $f=6>Kn|^]  
aggregate demand 总需求 ~l}\K10L*  
aggregate gross position 总持仓量 5zz">-Q !  
aggregate limit 总限额 >qZl s'  
aggregate of salaries tax 合计薪俸税 3)y=}jw  
aggregate performance 总体表现；总体业绩 06z+xxCo  
aggregate supply 总体供应 aSMoee@!  
aggregate surplus 总盈余 4UHviuOo8  
aggregate total 整体总额 B.:1fT7lI  
aggregate value 总值；合计价值 z9E
*1B+  
aggregated basis 合计基准 S$ k=70H  
aggregated net chargeable income 合计应课税入息实额 <m~{60{  
aggregation 合并计算；合计；总和 zKT4j1h  
aggregation of incomes of husband and wife 夫妇入息合并计算 u82(`+B  
aggregation of property 财产的总和 J,J6bfR/  
agio 差价；贴水 CA5T3J@vAQ  
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》 v.hQ9#:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $HCgawQ  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 *U-:2u
f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .DM-&P  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 \h?6/@3ob  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @VQ<X4Za  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 l{*Ko~g  
agreement for a settlement 授产协议 e,MgR\F}  
agreement for assignment 转让协议 tX6_n%/L  
agreement for sale 售卖协议；买卖协议 qWJHb Dd  
agreement for sale and purchase 买卖协议 V''fmWo7  
agreement for the payment of interest 支付利息协议 |g'ceG-  
agreement for the repayment of money 还款协议  U4qk<!  
agreement of reinsurance 再保险协议 R_b4S%jhx  
Agricultural Bank of China 中国农业银行 yMt:
L)+  
air passenger departure tax 飞机乘客离境税 qkqtPbQ 7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 c Qe3  
airport tax 机场税 `g<0FQA  
alcohol duty 酒精税 w c  
alienation 让与；让渡；转让 b,X+*hRt  
alimony 生活费；赡养费 \VWgF)_  
All Ordinaries Index [AOI] 所有普通股指数 7Ah   
all risks 全险；综合险 LTB rg[X  
All Sales Record for Stock Market 《股票市场成交报告》 Bg}l$?S  
Allied Capital Resources Limited 新联财务有限公司 BkP4.XRI  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 n6G&c4g<"  
allocation letter 拨款信件 2@IL  n+#  
allocation of fund 分配款项；预留款项 %cBOi_}}~  
allocation of profit 利润分配；溢利分配 8Ltl32JSB[  
allocation warrant 拨款令 Yr>0Qg],  
allotment 分配；配股 [SD mdr1T$  
allotment notice 股份配售通知；配股通知 hM[3l1o{|  
allotment of shares 股份分配 q]Kv.x]$R  
allowable 可获宽免；免税的 bGkLa/?S  
allowable business loss 可扣除的营业亏损 w|Ry)[  
allowable expenses 可扣税的支出 f8ZuG !U  
allowance 免税额；津贴；备抵；准备金 5~ZzQG  
allowance for debts 债项的免税额 qOIVuzi*  
allowance for depreciation by wear and tear 耗损折旧免税额 =zu;npM  
allowance for funeral expenses 殡殓费的免税额 `"hWbmQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Kv)}  
allowance for repairs and outgoings 修葺及支出方面的免税额 Fv$A%6;W  
allowance to debtor 给债务人的津贴 '$rCV,3q  
alteration of capital 资本更改 {+GR/l\!#  
alternate trustee 候补受托人 !cdY`f6x  
amalgamation 合并 K-@\";whF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p5% %k-  
ambit of charges 征税范围；收费范围 /nv+*+Q?d  
amended valuation 经修订的估值 ;&'ryYrex  
American Commodities Exchange 美国商品交易所 .FV^hrJxI;  
American Express Bank Limited 美国运通银行 ^qi+Y)dU|  
American Stock Exchange 美国证券交易所 9hssIZO  
amortization 摊销 KuW>^mF(I  
amount due from banks 存放银行同业的款项 ,SNt*t1"  
amount due from banks abroad 存放海外银行同业的款项 3hxV`rb  
amount due from holding companies 控股公司欠款 , &
n"
#  
amount due from local banks 存放本港银行同业的款项 XE&h&v=>  
amount due to banks 银行同业的存款 Bl^BtE?-b  
amount due to banks abroad 海外银行同业的存款 >; tE.
CJH  
amount due to holding companies 控股公司存款 yPY{ZADkQ  
amount due to local banks 本港银行同业的存款 HA7%8R*.2i  
amount due to outport banks 外埠银行同业的存款 3rd8mh&l  
amount for note issue 发行纸币的款额 W;l0GxOxQ  
amount of bond 担保契据的款额 L62%s[  
amount of consideration 代价款额 Gs,e8ri!  
amount of contribution 供款数额 ;)wk^W  
amount of indebtedness 负债款额 e ;^}@X  
amount of principal of the loan 贷款本金额 GgnR*DVP$  
amount of rates chargeable 应征差饷数额 M< .1U?_#  
amount of share capital 股本额 ~mwIr  
amount of sums assured 承保款额 QPh3(K1w^  
amount of variation 变动幅度 ^b}Wl0Fn  
amount of vote 拨款数额 C/H;|3.X  
amount payable 应付款额 bwcr/J(Nb  
amount receivable 应收款额 LAY
:R{vI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _*n `*"  
analysis 分析 fms(_Q:R?  
ancillary risk 附属风险 cA|vH^:  
annual account 周年帐目；周年帐目报表；年度决算；年结 sOiM/}O]  
annual accounting date 年结日期
e /1x/v'  
annual allowance 每年免税额；年积金；年度津贴；年津 +95v=[t#Ut  
annual balance 年度余额 Yi)s=Q:  
annual disposable income 每年可动用收入 5pC}ZgEa<  
annual estimates 周年预算 t`{T:Tjc  
annual fee 年费 $4~Z]-38#A  
annual general meeting 周年大会 ekU%^R<  
annual growth rate 年增率；每年增长率 (9kR'kr  
annual long-term supplement 长期个案每年补助金 WUo\jm[yr  
annual pensionable emolument 可供计算退休金的年薪 `34{/}w  
annual report 年报 Ok|Dh;1_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VIN0kRQ#  
annual return 周年报表；周年申报表；每年报税表格 RgW#z-PZF  
Annual Return Rules 《周年报表规则》 mwyB~,[d+W  
annual review of consumer prices 每年消费物价回顾 3Zl:rYD?  
annual roll-forward basis 逐年延展方式 I8`$a  
annual salary 年薪 nm
& pn*1  
annual statement 年度报表；年度决算表 /nuz_y\J  
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 ,hT.Ok={36  
annuitant 年金受益人 V0#Ocq,  
annuity 年金 mF|KjX~s  
annuity contract 年金合约 PHEQG]HS  
annuity on human life 人寿年金 kU=U u>  
antecedent debt 先前的债项 m(}}%VeR"z  
ante-dated cheque 倒填日期支票 2
  
anticipated expenditure 预期开支 p!=O>b_f  
anticipated net profit 预期纯利 s;=C&N5g  
anticipated revenue 预期收入 -u4")V>  
anti-inflation measure 反通货膨胀措施 +4Pes  
anti-inflationary stance 反通货膨胀立场 R dwt4A+  
apparent deficit 表面赤字 ^jUw4Dj~-q  
apparent financial solvency 表面偿债能力 PgGUs4[  
apparent partner 表面合伙人 M8<
Vd1-5  
application for personal assessment 个人入息课税申请书 J=gFiBw  
application of fund 资金应用 >C!^%e;m  
application to release as liquidator and to destruct the books of accounts and documents {j;` wN  
申请免除清盘人职务及毁灭帐簿与文件 |2@*?o"ll  
appointed actuary 委任精算师 J 7G-qF\  
appointed auditor 委任核数师；委任审计师 tq3Rc}  
appointed trustee 委任的受托人 OG$v"Yf~  
appointer 委任人 @\XeRx;  
apportioned pro rata 按比例分摊 Ie(.T2K  
apportionment 分配；分摊 o kA<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j7Ts&;`[*  
apportionment formula 分摊方程式 rUmP_  
apportionment of estate duty 遗产税的分摊 FMI1[|:;  
appraisal 估价；评估 \!BVf@>p%  
appreciable growth 可观增长 1^E5VG1[  
appreciable impact 显着影响 {jmy:e2  
appreciable increase 可观增长 Y&8,f|{R  
appreciation 增值；升值 VN`fZ5*d~  
appreciation against other currencies 相对其他货币升值 rQ_@q_B.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8.8t$  
appreciation tax 增值税 # Q,EL73;  
appropriation 拨款；拨用；拨付 X<Z(,B  
appropriation account 拨款帐目 LX oJw$C  
Appropriation Bill 拨款法案 x.wDA3ys  
appropriation-in-aid system 补助拨款办法 `>
`b;A4  
approved assets 核准资产 |:JT+a1  
approved basket stock 认可一篮子证券 Xa.8-a"hz  
approved budget 核准预算 S\<i`q  
approved charitable donation 认可慈善捐款 ^.\O)K {h  
approved charitable institution 认可慈善机构 mfaU_Vo&  
approved currency 核准货币；认可货币 uf9&o#  
approved estimates 核准预算 QDV+(  
approved estimates of expenditure 核准开支预算 PnaiSt9p?r  
approved overseas insurer 核准海外保险人 kaB4[u  
approved overseas trust company 核准海外信托公司 |rwY   
approved pooled investment fund 核准汇集投资基金 '&B4Ccn<V  
approved provident fund scheme 认可公积金计划 vr'cR2  
approved provision 核准拨款 xk% 62W  
approved redeemable share 核准可赎回股份 megTp  
approved regional stock 认可地区性证券 AH5;6Q  
approved retirement scheme 认可退休金计划 htR.p7&Tn  
approved subordinated loan 核准附属贷款 p/VVb%  
arbitrage 套戥；套汇；套利
t4G$#~  
arbitrageur 套戥者；套汇者 _`&l46  
arbitrary amount 临时款项 )Hmf=eoc  
arrangement 措施；安排；协定 vno/V#e$WX  
arrears 欠款  e
]1Zey  
arrears of pay 欠付薪酬 D_0Vu/v  
arrears of revenue 逾期未收税款；逾期未收的帐项 /OzoeIt  
articles of association 组织章程；组织细则；组织章程细则 PWiUW{7z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JHvev,#4  
ascertainment of profit 确定利润 kVs YB  
"Asia Clear" “亚洲结算系统” OM&GypP6&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4d4+%5GE  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]2qKc  
Asian Development Fund [ADF] 亚洲发展基金 M?%x=q\<  
Asian dollar bond 亚洲美元债券 9g5h~Ma  
Asian dollar market 亚洲美元市场 = a60Xv  
Asian dollar rate 亚洲美元利率 -[ gT}{k!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -Z$u[L [c  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 aE9Y |6  
asked price 沽盘；喊价；索价；卖方报价 =!^ gQ0~4  
assessable income 应评税入息 QO(F%&v++  
assessable loss 应评税亏损 !p/?IW+  
assessable profit 应评税利润 ?`rAO#1  
assessable value 应评税值 -|uoxj>  
assessed profit 估定利润 `>)Ge](oN  
assessed value 经评估价值 R=LiB+p  
assessment 评税；评定；估价；评税单 35e{{Gn)v  
assessment number 评税编号；估价编号 jd-]q2fQ|  
assessment of additional tax 补加税评税 -LszaMR}  
assessment of performance 业绩评估；实绩评价 xi(\=LbhY  
Assessor 评税主任 o25rKC=o  
asset price bubbles 资产价格泡沫 [%N?D#;  
asset-backed securities 具资产保证的证券 &tAYF_}  
assets accretion 资产增值 -R:_o1"  
assets and liabilities 资产与负债 I"vkfi#=  
assets betterment statement 资产递增表；资产改进表 X]D,kKasG  
assets lending 实物放款；有抵押贷款 DI
{*E  
assets of the company passing on the death 死者去世时转移的公司资产 9"]#.A^Q*  
assets pledged as security for liabilities 用作负债抵押的资产 ucx02^uA  
assets portfolio 资产投资组合 }}QR'  
assets price 资产价格 3>@VPMi  
assets quality 资产质素 }\?9Prsd  
assets realization 资产变现 -;L'Jb>s76  
assets refinancing arrangement 资产再集资安排 , i5_4  
assets securitization 资产证券化 WJnGF3G>  
assets situated outside Hong Kong 在香港以外地方的资产 @CmKF  
assets stripping 削减资产；拆卖资产 !EhKg)y=  
assets value 资产值 @ gWd  
assignee 承让人
ngl +`|u  
assignment 转让；转让书；转让契 d9M[]{  
assignment of interest 权益转让 c:Nm!+5_(  
assignment of letters patent and trade mark 专利证书及商标转让 8$ u"92  
assignment of property 物业转让；物业转让书 h7UNmwj  
assignment right 转让权 ~EPVu  
assignor 转让人 ?l^Xauk4Pj  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 " L`)^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &b
tI#  
associate member 附属会员 "U-jZ5o"  
associated body corporate 相联法人团体 5z!$=SFz  
associated company 相联公司；联属公司 ~$g:  
associated corporation 相联法团 BA]$Fi.Mw  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,dCEy+  
公认会计师公会〔英国〕 bT^dtEr[  
Association of Futures Exchange Brokers 香港期货经纪协会 WqCC4R,-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |2u=3#Jp  
association of underwriters 承保人组织 ?!U[~Gq  
assumption of control 接管 @I`^\oJ  
assurance 担保；保险；转易；转易书 hDW!pnj1  
assurance of interest 权益的转易 F`QViZ'n>#  
at 19XX price 按一九ＸＸ年价格计算 nOGTeKjEJ  
at a discount 按赔价计算；按贴水价格计算；打折扣 jRS{7rx%MH  
at a premium 按溢价计算；按升水价格计算 `Zm6e!dH-  
at call 通知付款；按通知 1^}I?PbqV  
at constant market price 按固定市价计算 ^U*y*l$  
at constant price 按固定价格计算 *(?Wzanh  
at cost 按成本计算 3uqhYT;  
at current market price 按当时市价计算；按现时市价计算 Ww2@!ng  
at current price 按当时价格计算；按现时价格计算 Lz'VQO1U=  
at factor cost 按要素成本计算；按生产要素成本计算 *
7jz(iX  
at money-of-the-day price 按付款当日价格计算 0B]q /G(  
at or better 按指定或较佳价位〔买卖指令〕 +y?Ilkk;j  
at par 按面值计算；平价 Z,.Hz\y1D  
at sight 见票即付 LZRg%3.E
 
at the close 按收市盘 xf]K  
at the opening 按开市盘 w#|L8VAh  
attestation 见证；见证条款 c>B1cR  
at-the-money option 平价期权 :x*)o+  
attorney 受权人；受托代表人 mLxgvp  
attornment 新拥有人承认书 (?na|yd  
attributable profit 可归属利润 }|kFHodo  
attributable share value 可归属股份价值 k||t<&`Ze  
Auckland Stock Exchange 奥克兰证券交易所 S'jg#*$  
auction 拍卖 T$xBH  
auctioneer 拍卖商 56 3mz-  
audit 审计；核数 tX{yR'Qhu  
Audit Commission 审计署 pa[/6(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~P1~:AT  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 P2-&Im`+  
audit review 帐目审查 K -U}sW  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,_Z(!| rW  
audited account 审计帐目；经审计的帐目 /uwi$~Ed  
audited annual account 经审计的周年帐目 _qxI9Q}<"  
audited balance sheet 经审计的资产负债表 'rcqy1-&  
auditor 核数师；核数主任；审计师 v3I^81  
auditor's certificate 核数师证明书；审计师证明书 ,yYcjs!=o  
auditor's report 核数师报告；审计师报告 4N,mcV  
Aussie bond 澳元债券 EO&Q  
austerity budget 紧缩预算 $oK&k
}Q  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *|fF;-#v  
Australia All Ordinaries Index 澳洲所有普通股票指数 +(3_V$|Dv  
Australian Dollar [AUD] 澳元 ::|~tLFu  
Australian Options Market 澳大利亚期权市场 qz-QVY,  
Australian Securities Commission 澳洲证券事务监察委员会 2X?GEO]/4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 KUAzJ[>  
Australian Stock Exchange 澳大利亚证券交易所 TN2Ln?[xU  
Austrian Schilling [ATS] 奥地利先令 j~Aq-8R=  
authentication 认证；鉴证 2s\ClT  
authority to purchase 委托购买证；委购书 f2i:I1 p("  
authorization 认可；核准；授权；授权书 08`|C)Z!  
authorization by direction 指示授权 #Vq9 =Q2  
authorization by instruction 指令授权 :aesG7=O  
authorization by warrant 令状授权 E#B-JLMGl  
authorization of unit trust 单位信托的认可 }Y~Dk]*  
authorized agent 指定代理人 Lnr9*dm6q  
authorized capital 法定资本 Iux3f+H  
authorized clerk 出市员 *;o%*:  
authorized dealer 认可交易商 ,@`?I6nKy  
authorized financial institution 认可财务机构 HEF e?
 
authorized fund 认可基金 g'(bk@<BP  
authorized fund house 获授权的基金公司；认可基金公司 fE-R(9K  
authorized institution 认可机构 k6(7G@@}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 E(jZ Do  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ZEP?~zV\A  
authorized insurer 获授权保险人；获认可承保人 g^'h4qOa  
authorized investment 特准投资项目 ,&P 4%N"  
authorized person 获授权人 VfX^iG r  
authorized representative 获授权代表 g4IF~\QRVi  
authorized share capital 法定股本 lB,1dw2(T  
automated quotation system 自动报价系统 e8F]m`{_"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y2u\~.;oq  
自动交易系统〔香港期货交易所有限公司〕 CL=%eSsuD  
automatic adjustment mechanism 自动调整机制 C0wtMD:G  
automatic adjustment system 自动调整系统 m8q4t,<J  
Automatic Clearing House 自动票据交换所 VI0wul~M  
automatic exchange rates accumulation system 自动化汇率累集系统 v ,8;: sD  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 <RGH+4LF  
automatic teller machine [ATM] 自动柜员机 sTM;l,  
autopay 自动转帐 T6U/}&{O  
available assets 可用资产 zJe KB8  
available fiscal reserve 现存财政储备 oP&/>GmXL  
available profit 可用利润 G;Li!H  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Nd~B$venh  
average 平均；平均数；海损 s2;~FK#/  
average basic salary 平均基本薪金 uoS:-v}/Y~  
average consumer expenditure 平均消费开支；一般消费开支 G{U#9   
average cost 平均成本 IiU>VLa  
average cost of land production 增辟土地平均成本 36"n7  
average daily turnover 平均每日成交额 cb}"giXQTB  
average daily wage rate 平均每日工资率 (Xd8'-G$m  
average expenditure pattern 平均开支模式 ujU,O%.n  
average growth rate 平均增长率 Fc~G*Gz~Z|  
average net fixed assets 固定资产平均净值 nf.Ox.kM)  
average of relatives 相对价格平均数 -@pjEI  
average price 平均价格 9`tK9  
average propensity to consume 平均消费倾向；一般消费倾向  G 3Z"U  
average propensity to save 平均储蓄倾向；一般储蓄倾向 &."$kfA+  
average rate 平均率 Bn}woyJdx  
average revenue 平均收入；平均收益 \T7Mt|f:5  
average stock 平均库存；平均存货 (jT)o,IW&  
average yearly rent 平均年租 1[%3kY-h  
avoidance of double taxation 避免双重课税 4&iQ
o'  
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 n6/Ous  
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