一些有用的会计术语(也不知道发的地方对不对)A

A: }m<+tn3m  
A share Ａ股；甲类股份 fa]8v6  
abatement of tax 减税；减扣免税额 ?xwi2<zz  
ABN AMRO Bank N.V. 荷兰银行 (^~a1@f,J  
above-the-line expenditure 线上项目支出；经常预算支出 N$>Ml!J  
above-the-line receipt 线上项目收入；经常预算收入 t?&;   
ABSA Asia Limited 南非联合亚洲有限公司 o%Q9]=%!  
absolute change 绝对数值变更 <&[`
 +  
absolute expenditure 实际开支 ?MywA'N@x  
absolute guideline figure 绝对准则数字  zr ez*  
absolute interest 绝对权益 +ase>'<N#  
absolute order of discharge 绝对破产解除令 5
dv|NLl  
absolute profit margin 绝对利润幅度 n5"i'o{w  
absolute value 实值；绝对值 " :e <a?  
absolutely vested interest 绝对既得权益 n=b!c@f4  
absorbed cost 已吸收成本；已分摊成本 .?#Q(eLj  
absorption 吸收；分摊；合并 /QS Nv  
absorption rate 吸收率；摊配率；分摊率 b6;MTz*k>  
ACB Finance Limited 亚洲商业财务有限公司 bo/U5p
 
acceptable form of reciprocity 合理的互惠条件 V?t*c [  
acceptable rate 适当利率；适当汇率 :JBtqpo2  
acceptance agreement 承兑协议 J_+2]X7n  
acceptance for honour 参加承兑 DPY+{5
q2  
acceptor 承兑人；接受人；受票人 ih("`//nP  
acceptor for honour 参加承兑人 sz%]rN6$  
accident insurance 意外保险 q !}~c  
Accident Insurance Association of Hong Kong 香港意外保险公会 !|9@f$Jv  
accident insurance scheme 意外保险计划 O\q6T7bfRW  
accident year basis 意外年度基准 [2Y@O7;nI  
accommodation 通融；贷款 N\s-{7K  
accommodation bill 通融票据；空头票据 iPCn-DoIS  
accommodation party 汇票代发人 Foj|1zJS_  
account balance 帐户余额；帐户结余 F+5 5p8  
account book 帐簿 b!-=L&V  
account collected in advance 预收款项 9[~.{{Y  
account current book 往来帐簿 \*5z0A9)5)  
account of after-acquired property 事后取得的财产报告 Z[!kEW  
account of defaulter 拖欠帐目 .,VLQbtg  
account payable 应付帐款 ,W'P8C  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .5SYN-@  
account receivable 应收帐款 B!x6N"  
account receivable report 应收帐款报表 v"Bm4+c&0  
account statement 结单；帐单；会计财务报表 OGH,K'l  
account title 帐户名称；会计科目 qz)KCEs  
accountant's report 会计师报告 wg k[_i  
Accountant's Report Rules 会计师报告规则 7<:o4\q?m  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0T@axQ[%  
Accounting Arrangements 《会计安排》 SPe%9J+  
accounting basis 会计基础 |d\1xTBLp  
accounting by Official Receiver 破产管理署署长呈交的帐目 Nj?Q{ztS  
Accounting Circular 《会计通告》 {qSMJja!t  
accounting class 会计类别 sWTa;Qi  
accounting date 记帐日期；会计结算日期 $<VH~Q<  
accounting for money 款项核算 ]w*`
}  
Accounting Officer 会计主任 &D|+tu{  
accounting period 会计报告期；会计期 ]#S<]vA  
accounting policy 会计政策；会计方针 non5e)w3@  
accounting practice 会计惯例 Z6So5r%wZ  
accounting principle 会计准则 I(3YXv VN  
accounting record 会计记录 a&kt!%p:  
accounting report 会计报告 h8k\~/iJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7^!iGhI]r  
Accounting Society of China 中国会计学会 FBrh!vQ<  
accounting statement 会计报表 =Y
^K   
accounting system 会计制度；会计系统 %"#ydOy  
accounting transaction 会计事项；帐务交易 # dUi['  
accounting treatment 会计处理 =~,2E;#X  
accounting year 会计年度 S%?%06$  
accretion 增值；添加 @5??`n  
accrual 应计项目；应累算数目 Te3 ?
z  
accrual basis 应计制；权责发生制 {QN 5QGvK  
accrual basis accounting 应计制会计；权责发生制会计 5|}u25J  
accrue 应累算；应计 i}f"'KW  
accrued benefit 应累算利益 =pj3G?F#  
accrued charges 应计费用 D2Q0p(#%  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;S&anC#E  
accrued expenses 应累算费用 vXM{)
  
accrued interest payable 应付利息；应计未付利息 osO\ib_%  
accrued interest receivable 应收利息；应计未收利息 oBnes*  
accrued right 累算权益 EZp >Cf7  
accruing profit 应累算的利润 A[F@rUZp  
accumulated fiscal reserve 累积财政储备 7
> _vH]  
accumulated profit 累积利润；滚存溢利 g^#,!e  
accumulated reserve 累积储备 =RM]/O9  
accumulation of surplus income 累积收益盈余 k5}Qx'/l  
acquired assets 既得资产 LF
{8hC[  
acquisition 收购；购置；取得 "2tKh!?Q  
acquisition cost 购置成本 {XC[Ia6jtL  
acquisition expenses 购置费用 ^%\MOjSN  
acquisition of 100% interest 收购全部股权 5]kv1nQ  
acquisition of control 取得控制权 8h=K S   
acquisition of fixed assets 购置固定资产 yYTOp^  
acquisition of shell “买壳” <&((vrfa  
acquisition price 收购价 X #$l7I9H  
act of God 天灾 VHLNJnA  
acting partner 执事合伙人 kf95)iLo  
active market 买卖活跃的市场；交投畅旺的市场；旺市 z63
y8  
active partner 积极参与的合伙人 n0V^/j}  
active trading 交投活跃 m*lcIa  
actual circulation 实际流通 tu;Pm4q7  
actual cost 实际成本 L@?3E`4/v  
actual expenditure 实际开支；实际支出 \nTV;@F  
actual income 实际入息；实际收入；实际收益 UQP>yuSx  
actual market 现货市场 {=,I>w]T|W  
actual price 现货价；实际价格 l&Y'5k_R  
actual profit 实际利润 .E7"Lfs-  
actual quotation 实盘；实际价位；实际报价 L)9Z Op5  
actual year basis 按实际年度计算 <<Z, 1{3F  
actuals 实货 I%<pS,p  
actuarial investigation 精算调查 :N_DJ51
 
actuarial principle 精算原则 R
$QhuxT|  
actuarial report 精算师报告 AW!A+?F6  
Actuarial Society of Hong Kong 香港精算学会 XBcbLF  
actuarial valuation 精算师估值 ,.|/B^jV  
actuary 精算师 rz%^l1@-  
ad referendum agreement 暂定协议；有待覆核的协定 2^rJ|Ni  
ad valorem duty 从价税；按值征税 /*M3Ns1@2  
ad valorem duty system 从价税制 pWH,nn?w.  
ad valorem fee 从价费 ]9W7]$  
ad valorem tariff 从价关税 H%}/O;C  
additional allowance 额外免税额 R. vV
l+  
additional amount for unexpired risk 未过期风险的额外款额 QTN'yd?WE  
additional assessable profit 补加应评税利润 "];@N!dA  
additional assessment 补加评税 fILvEf4b  
additional commitment 额外承担 Pl2eDv-y  
additional commitment vote 额外承担拨款 =NNxe"Kd;U  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uZI7,t-7  
additional dependent parent allowance 供养父母额外免税额 U: )Gc  
additional provision 额外拨款 (zk/>Ou  
additional stamp duty 附加印花税 DhsvN&yNM  
additional tax 补加税罚款；补加税款 O*W<za;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
> +00[T  
adjudged bankrupt 被裁定破产 5
9+KOQul6  
adjudicated bankrupt 裁定破产人 )me`Ud
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {:Kr't<XzF  
adjudication of bankruptcy 裁定破产；宣告破产 i1bmUKZ8'L  
adjudication of insolvency 裁定无力偿还债务 0y+i?y 9  
adjusted actual 经调整的实数；调整后的实数 cF?0=un  
adjusted current assets 经调整的流动资产；调整后的流动资产 Qam48XZ >  
adjusted figure 经调整的数字；调整后的数额 +m/n~-6q  
adjusted liabilities 经调整的负债；调整后的负债 }WBHuVcZG  
adjusted loss 经调整的亏损；调整后的亏损 U;!J(Us  
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 OkCAvRg  
adjusted profit 经调整的利润；调整后的利润 Sn' +~6i  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]IzD`  
adjusted value 经调整的价值；调整后的价值 pmO0/ty  
adjustment 调整；修订；理算〔保险〕 rI6+St  
adjustment centre 调剂中心 j9vK~_?;  
adjustment lag 调整过程的时间差距；调整时差 YhC|hDC  
adjustment mechanism 调整机制 6GqC]rd*:  
adjustment of loss 亏损调整 f/iMI)J  
adjustment process 调整过程；调整程序 #l7v|)9v  
adjustment range 调整幅度 t%<y^Wa=  
administered exchange rate 受管制汇率 BL"7_phM,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <td]k%*+  
administration expenses 行政费用 9QL%
q; #  
administration fee 手续费；行政费 I`i"*z  
administration in bankruptcy 破产管理 qV/>d',  
administration order 遗产管理令 [9#zEURS  
administrator 管理人；遗产管理人 Z_Y'#5o#  
administrator of the estate 遗产管理人 :F@goiuC  
admission of debt 债项承认书 uU^iY$w  
admission of proof 接纳债权证明 hhFO,
  
advance 放贷款项；垫付款项；预支款项；预付款项 NSH4 @x  
advance account 暂支帐目；预付款帐户 !]RSG^%s{  
advance compensation 预付补偿金 )?c,&  
advance from shareholder 股东垫款 9.il1mAKg  
advance pending reimbursement 预支以待日后付还 {t!7r_hj  
advanced economy 先进经济体系 U4yl{?  
advancement 预付；预付财产 &|db}\jT  
advances warrant 垫款令 vAqj4:j  
advancing 贷出 4"\cA:
9a  
adverse balance 逆差 )feZ&G]  
adverse exchange 逆汇 K>b4(^lf  
advertisement addressed to shareholders 在报章刊登的致股东通告 D!.1R!(Z  
advice for collection 托收通知书 =;b3i1'U  
advice of drawing 提款通知书；汇票通知书 ' 2O@  
advice of payment 付款通知 a/1;|1a.  
Advisory Committee [Securities and Futures Commission] aql8Or1[  
谘询委员会〔证券及期货事务监察委员会〕 N-Z=p)]  
Advisory Committee on Diversification 经济多元化谘询委员会 K}^#VlY9  
affidavit 誓章；遗产申报誓章 a7453
s  
affidavit of no receipt 述明无收款的誓章 r\Yh'cRW{  
affiliate 联号；联营公司；附属公司 .>P:{''  
affiliated company 附属公司；联号；联营公司 sowwXrECg@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Kfr1k  
affordability 负担能力 S6a\KtVa  
African Development Bank [AfDB] 非洲开发银行 x;\/Xj;  
after-acquired property 事后取得的财产 FF!PmfF'  
after-hours dealing 市后交易 b78~{ht`  
after-tax profit 税后盈利；税后利润；税后溢利 8N?D1;F;  
agency agreement 代理协议 i1-%#YYF(  
agency expenses 代理机构的开支 ( }Bb=~  
agency fee 代理费 jlFlhj:/I  
Agency Law 《代理法》 bv b\G  
agent 代理人；承销人 1 <+aF,  
agent of company 公司代理人 6Io}3}3  
agent's fee 代理人费；经纪费 #8yo9g6  
aggregate 总计；总数；总体数字 :zLf~W  
aggregate amount 总款额；总额 -)VjjKz]8  
aggregate assets and liabilities 总体资产与负债 pt,L  
aggregate at constant price 按固定价格计算的总体数字 =!xX{o?64  
aggregate demand 总需求 Fb=uN   
aggregate gross position 总持仓量 PPIO<K 3`  
aggregate limit 总限额 *X
2PT(e[  
aggregate of salaries tax 合计薪俸税 l:uQ#Z)  
aggregate performance 总体表现；总体业绩 ck5cO-1>6  
aggregate supply 总体供应 6w,"i#E!  
aggregate surplus 总盈余 wK#*|  
aggregate total 整体总额 jy?*`q1]  
aggregate value 总值；合计价值 =CZRX' +yN  
aggregated basis 合计基准 r9'[7b1l  
aggregated net chargeable income 合计应课税入息实额 !$oa6*<1  
aggregation 合并计算；合计；总和 dnU-v7k,{  
aggregation of incomes of husband and wife 夫妇入息合并计算 )H{1Xjh-  
aggregation of property 财产的总和 }&e HU  
agio 差价；贴水 KvPCb%!ZP  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 3Z=yCec]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment H@?} !@  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 XGH:'^o_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h\w;SDwOk  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 'yq?xlIj  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %HoD)OJe  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 xd^Pkf  
agreement for a settlement 授产协议 NimgU Fa  
agreement for assignment 转让协议 9n{Y6I x:  
agreement for sale 售卖协议；买卖协议 Hy&Z0W'
l  
agreement for sale and purchase 买卖协议 YRX^fZ-b  
agreement for the payment of interest 支付利息协议 ?{J1Uw<  
agreement for the repayment of money 还款协议 ,.cR@5qI  
agreement of reinsurance 再保险协议 BOw[*hM  
Agricultural Bank of China 中国农业银行 [Tp?u8$p`  
air passenger departure tax 飞机乘客离境税 ~1wt=Ln>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 }3X/"2SW^  
airport tax 机场税 o&Xp%}TI  
alcohol duty 酒精税 O& Sk}^  
alienation 让与；让渡；转让 aH'fAX0bF  
alimony 生活费；赡养费 PR:B6 F8  
All Ordinaries Index [AOI] 所有普通股指数 @qp6Y_,E[  
all risks 全险；综合险 8xgBNQdPT  
All Sales Record for Stock Market 《股票市场成交报告》 @Xl(A]w%!  
Allied Capital Resources Limited 新联财务有限公司 8:V,>PH  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nLz;L r!  
allocation letter 拨款信件 klT?h[I!  
allocation of fund 分配款项；预留款项 bHnKtaK4c  
allocation of profit 利润分配；溢利分配 &|GH@^)@  
allocation warrant 拨款令 yj4"eDg]  
allotment 分配；配股 bXF8V  
allotment notice 股份配售通知；配股通知
jc9C|r  
allotment of shares 股份分配 ~Dq-q6-@t  
allowable 可获宽免；免税的 )LFbz#;Y  
allowable business loss 可扣除的营业亏损 E2>{seZ  
allowable expenses 可扣税的支出 "gM!/<~  
allowance 免税额；津贴；备抵；准备金 -^CW}IM{ I  
allowance for debts 债项的免税额 /g{*px|  
allowance for depreciation by wear and tear 耗损折旧免税额 mB_?N $K  
allowance for funeral expenses 殡殓费的免税额 8p%0d`sX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <$z[pw<  
allowance for repairs and outgoings 修葺及支出方面的免税额  g]?pY  
allowance to debtor 给债务人的津贴 h@$SJe(hl  
alteration of capital 资本更改 Eb[;nk?  
alternate trustee 候补受托人 5S!#^>_  
amalgamation 合并 HZRFE[ 9nb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @e3+Gs  
ambit of charges 征税范围；收费范围 |JIlp"[  
amended valuation 经修订的估值 yO%^[c?  
American Commodities Exchange 美国商品交易所 %"mI["{  
American Express Bank Limited 美国运通银行 N)g_LL>^  
American Stock Exchange 美国证券交易所 lOVcX
Ae}  
amortization 摊销 zFm`e:td  
amount due from banks 存放银行同业的款项 (x2?{\?  
amount due from banks abroad 存放海外银行同业的款项 HAK,z0/  
amount due from holding companies 控股公司欠款 FJtmRPP[r  
amount due from local banks 存放本港银行同业的款项 >o1dc*  
amount due to banks 银行同业的存款 _dd! nU\A|  
amount due to banks abroad 海外银行同业的存款 q"2APvsvp  
amount due to holding companies 控股公司存款 TS6x
F?  
amount due to local banks 本港银行同业的存款 .J O3#  
amount due to outport banks 外埠银行同业的存款 ZDmL?mC  
amount for note issue 发行纸币的款额 "D.<~!  
amount of bond 担保契据的款额 Gb`)d  
amount of consideration 代价款额 hO8xH +;  
amount of contribution 供款数额 vlkwWm  
amount of indebtedness 负债款额 /io06)-/n  
amount of principal of the loan 贷款本金额 n/1
t UF  
amount of rates chargeable 应征差饷数额 0"OEOYs}  
amount of share capital 股本额  wkZwtq  
amount of sums assured 承保款额 g8MW6Y  
amount of variation 变动幅度 Hj{.{V  
amount of vote 拨款数额  aO<7a 6  
amount payable 应付款额 PEvY3F}_rh  
amount receivable 应收款额 WBWW7
HK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3Y38lP:>h  
analysis 分析 d|RUxNjM-J  
ancillary risk 附属风险 gd0)s1{9  
annual account 周年帐目；周年帐目报表；年度决算；年结 K-k!':K:  
annual accounting date 年结日期 _ZhQY,  
annual allowance 每年免税额；年积金；年度津贴；年津 9{;L7`<  
annual balance 年度余额 gvT}UNqL  
annual disposable income 每年可动用收入 DW7E ]
o  
annual estimates 周年预算 Mrrpm%Y  
annual fee 年费 B.G6vx4yp  
annual general meeting 周年大会 4aOz=/x2  
annual growth rate 年增率；每年增长率 uluAqDz`  
annual long-term supplement 长期个案每年补助金 *`+zf7-f  
annual pensionable emolument 可供计算退休金的年薪 Yg.[R] UC  
annual report 年报 c_vGr55  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Yt#; +*d5  
annual return 周年报表；周年申报表；每年报税表格 BZW03e8|  
Annual Return Rules 《周年报表规则》 V_~lM
E  
annual review of consumer prices 每年消费物价回顾 
o
C|oh  
annual roll-forward basis 逐年延展方式 -b^dK)wR~  
annual salary 年薪 !lfE7|\p  
annual statement 年度报表；年度决算表 bfA>kn0C  
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 i,;JI>U  
annuitant 年金受益人
{FFdMdxy-  
annuity 年金 {BJ>x:2  
annuity contract 年金合约 }BC%(ZH6  
annuity on human life 人寿年金 &qg6^&  
antecedent debt 先前的债项 aH."| *.  
ante-dated cheque 倒填日期支票 K
R$Fd  
anticipated expenditure 预期开支 x$-
kw{N  
anticipated net profit 预期纯利 ![B|Nxq}@  
anticipated revenue 预期收入 Xsa8YP9  
anti-inflation measure 反通货膨胀措施 'EIe5
Op  
anti-inflationary stance 反通货膨胀立场 Zm0VaOT$I  
apparent deficit 表面赤字 W2X`%Tx
0  
apparent financial solvency 表面偿债能力 R-W.$
-rF  
apparent partner 表面合伙人 <#"_Qgdix  
application for personal assessment 个人入息课税申请书 @6|0H`kv  
application of fund 资金应用 dg*xo9Xi`  
application to release as liquidator and to destruct the books of accounts and documents 7s%1?$B  
申请免除清盘人职务及毁灭帐簿与文件 /Dc54Un  
appointed actuary 委任精算师 bUy!hS;s  
appointed auditor 委任核数师；委任审计师 /EQ^-4yr  
appointed trustee 委任的受托人 %*<Wf4P"  
appointer 委任人 K&{ _s  
apportioned pro rata 按比例分摊 \Js*>xA  
apportionment 分配；分摊 ;D-k\kv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~#so4<A`3  
apportionment formula 分摊方程式 Q$:,N=%  
apportionment of estate duty 遗产税的分摊 Psf{~ (Ii  
appraisal 估价；评估 ^>fr+3a"P  
appreciable growth 可观增长 @c>MROlrlF  
appreciable impact 显着影响 6OtNWbB  
appreciable increase 可观增长 Ty;^3  
appreciation 增值；升值 h54\ \Ci  
appreciation against other currencies 相对其他货币升值 O_DT7;g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Nk$|nn9#'  
appreciation tax 增值税 jS#YqVuN  
appropriation 拨款；拨用；拨付 Ty
R@3H  
appropriation account 拨款帐目 M pz9}[`3g  
Appropriation Bill 拨款法案 zP$"6~.  
appropriation-in-aid system 补助拨款办法 ,nUovWN07  
approved assets 核准资产 #=F{G4d)!=  
approved basket stock 认可一篮子证券 _Qb].~  
approved budget 核准预算 T7?z0DKi  
approved charitable donation 认可慈善捐款 I5Rd~-="G  
approved charitable institution 认可慈善机构 O4^' H}*  
approved currency 核准货币；认可货币 1 a%1C`d  
approved estimates 核准预算 l5enlYH  
approved estimates of expenditure 核准开支预算 IY@N  
approved overseas insurer 核准海外保险人 |A=~aQot  
approved overseas trust company 核准海外信托公司 Lr "V

 
approved pooled investment fund 核准汇集投资基金 &~=d;llkT  
approved provident fund scheme 认可公积金计划 ogdgLTi  
approved provision 核准拨款 ^>y|{;`  
approved redeemable share 核准可赎回股份 oSO~72  
approved regional stock 认可地区性证券 :{-/b  
approved retirement scheme 认可退休金计划 LS<*5HWX  
approved subordinated loan 核准附属贷款 C&.Q|S2_  
arbitrage 套戥；套汇；套利 WvcPOt8Bp>  
arbitrageur 套戥者；套汇者 y@ c[S;  
arbitrary amount 临时款项 `mS0]/AV/  
arrangement 措施；安排；协定 -_>E8PhM  
arrears 欠款 b,#?LdQ%  
arrears of pay 欠付薪酬 N1l^
%Yf J  
arrears of revenue 逾期未收税款；逾期未收的帐项 byk9"QeY\  
articles of association 组织章程；组织细则；组织章程细则 W;F=7[h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q9nQ/]rkHF  
ascertainment of profit 确定利润 1f$1~5Z  
"Asia Clear" “亚洲结算系统” )jw!,"_4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 u)Vn7zh  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 K/!>[d  
Asian Development Fund [ADF] 亚洲发展基金 C]krJse@  
Asian dollar bond 亚洲美元债券 z'Ut9u  
Asian dollar market 亚洲美元市场
Mw6 Mt  
Asian dollar rate 亚洲美元利率 @CA{uP;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *nHkK!d<N  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6^z):d#u  
asked price 沽盘；喊价；索价；卖方报价 <,&t}7M/:  
assessable income 应评税入息 Aj"fkY|Q  
assessable loss 应评税亏损 @:P:`Zk  
assessable profit 应评税利润 9#\oGzDN  
assessable value 应评税值 7fW$jiw  
assessed profit 估定利润 `OWwqLoeA  
assessed value 经评估价值 J/c5)IB|  
assessment 评税；评定；估价；评税单 1HeE$  
assessment number 评税编号；估价编号 |1m2h]];Q  
assessment of additional tax 补加税评税 ezhK[/E=  
assessment of performance 业绩评估；实绩评价 88zK)k{  
Assessor 评税主任 ^:ehG9
 
asset price bubbles 资产价格泡沫 &hIr@Gi@ch  
asset-backed securities 具资产保证的证券 (l)r.Vj  
assets accretion 资产增值 [:l=>yJ{(  
assets and liabilities 资产与负债 rG'W#!^*  
assets betterment statement 资产递增表；资产改进表 0G8zFe*p  
assets lending 实物放款；有抵押贷款 >2#F5c67  
assets of the company passing on the death 死者去世时转移的公司资产 v(Q-RR  
assets pledged as security for liabilities 用作负债抵押的资产 awOH50R  
assets portfolio 资产投资组合 DhiIKd9W  
assets price 资产价格 X>Y>1fI.  
assets quality 资产质素 =gO4B-[  
assets realization 资产变现 @E?o~jO(e  
assets refinancing arrangement 资产再集资安排 k}e~xbh-y  
assets securitization 资产证券化 k1HCPj  
assets situated outside Hong Kong 在香港以外地方的资产 o AM)<#U>  
assets stripping 削减资产；拆卖资产 ~L9I@(/S  
assets value 资产值 G]gc*\4  
assignee 承让人 +\25ynM

 
assignment 转让；转让书；转让契 A7zL\
U4
 
assignment of interest 权益转让 KH9D},  
assignment of letters patent and trade mark 专利证书及商标转让 yzyK$WN\[3  
assignment of property 物业转让；物业转让书 +?GsIp@>jh  
assignment right 转让权 4X$|jGQ\  
assignor 转让人 )Vpt.4IBd  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Z \;{e'#o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1oL3y;>iL  
associate member 附属会员 X 3(*bj>P  
associated body corporate 相联法人团体 dEPLkv  
associated company 相联公司；联属公司 C]ef `5NR]  
associated corporation 相联法团 cA B<'44R  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Lwkl*  
公认会计师公会〔英国〕 "_n})s f  
Association of Futures Exchange Brokers 香港期货经纪协会 9QEK|x`8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]eo%eaA   
association of underwriters 承保人组织 nYy+5u]FG  
assumption of control 接管 4ms"mIt  
assurance 担保；保险；转易；转易书 |_%q@EID  
assurance of interest 权益的转易 Qv1cf  
at 19XX price 按一九ＸＸ年价格计算 I"HA( +G  
at a discount 按赔价计算；按贴水价格计算；打折扣 @ [%K D  
at a premium 按溢价计算；按升水价格计算 F_nXsKem  
at call 通知付款；按通知 `':G92}#  
at constant market price 按固定市价计算 sv+6#  
at constant price 按固定价格计算 REJHh\:.77  
at cost 按成本计算 &L r~x#Wx  
at current market price 按当时市价计算；按现时市价计算 Wn Ng3'6  
at current price 按当时价格计算；按现时价格计算 axz.[L_elB  
at factor cost 按要素成本计算；按生产要素成本计算 ? w@)3Z=u  
at money-of-the-day price 按付款当日价格计算 >lF@M-
 
at or better 按指定或较佳价位〔买卖指令〕 pSodTG
$E  
at par 按面值计算；平价 &M6Zsmo  
at sight 见票即付 t
/h,-x  
at the close 按收市盘 OZQN&
7  
at the opening 按开市盘 W'R^GIHs  
attestation 见证；见证条款 S#S&_#$`,X  
at-the-money option 平价期权 /?u]Fj  
attorney 受权人；受托代表人 _Oy;:XN  
attornment 新拥有人承认书 F[]6U/g n  
attributable profit 可归属利润 $aHHXd}@t2  
attributable share value 可归属股份价值 'q1cc5(ueV  
Auckland Stock Exchange 奥克兰证券交易所 nRs:^Q~o  
auction 拍卖 o&>aYlXd  
auctioneer 拍卖商 h8icF}m  
audit 审计；核数 u]&+TR  
Audit Commission 审计署 lg*?w/JX+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `Nv P)|  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 Dw<bLSaW&  
audit review 帐目审查 XzPUll;ZU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~"r(PCa@  
audited account 审计帐目；经审计的帐目 ?Zc(Zy6  
audited annual account 经审计的周年帐目 4mnVXKt%.  
audited balance sheet 经审计的资产负债表 \w)ddc!ZS  
auditor 核数师；核数主任；审计师 ^ LVKXr  
auditor's certificate 核数师证明书；审计师证明书 !1Nh`FN  
auditor's report 核数师报告；审计师报告 r`Dm;
@JU  
Aussie bond 澳元债券
n_kE  
austerity budget 紧缩预算 XHh*6Yt_ (  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @Y!B~  
Australia All Ordinaries Index 澳洲所有普通股票指数 5-UrHbpCZ#  
Australian Dollar [AUD] 澳元 P2)/!+`a  
Australian Options Market 澳大利亚期权市场 `@{(ijg.  
Australian Securities Commission 澳洲证券事务监察委员会 #x \YA#~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 W=Mdh}u_I  
Australian Stock Exchange 澳大利亚证券交易所 oj@=Cq':-  
Austrian Schilling [ATS] 奥地利先令 F:8@ ]tA&  
authentication 认证；鉴证 AOef1^S=  
authority to purchase 委托购买证；委购书 ^0?ww&X  
authorization 认可；核准；授权；授权书 MhIHfW]b  
authorization by direction 指示授权 *0'< DnGW  
authorization by instruction 指令授权 XXxH<E$p  
authorization by warrant 令状授权 <,Mf[R2N>  
authorization of unit trust 单位信托的认可 6VLo4bq 5  
authorized agent 指定代理人 ,s/laZ)V  
authorized capital 法定资本 M5 ^qc  
authorized clerk 出市员 @U9`V&])F[  
authorized dealer 认可交易商 ^DVryeLD  
authorized financial institution 认可财务机构 ?} lqu7S  
authorized fund 认可基金 r 5t{I2  
authorized fund house 获授权的基金公司；认可基金公司 = BbG2k  
authorized institution 认可机构 @mb'!r  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 W)8Pq9Hnv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &"7+k5O  
authorized insurer 获授权保险人；获认可承保人 RwhKW?r+  
authorized investment 特准投资项目 Q7\j:.  
authorized person 获授权人 <k{_YRB  
authorized representative 获授权代表 pJuD+v  
authorized share capital 法定股本 bz.sWBugR  
automated quotation system 自动报价系统 @FF80U4'  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] gw^W6v  
自动交易系统〔香港期货交易所有限公司〕 `U&'71B^  
automatic adjustment mechanism 自动调整机制 6C\WX(@4  
automatic adjustment system 自动调整系统 E<7$!P=z`  
Automatic Clearing House 自动票据交换所 %evtIU<h  
automatic exchange rates accumulation system 自动化汇率累集系统 [Y j:H  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 m#4h5_N  
automatic teller machine [ATM] 自动柜员机 umCmxmr&  
autopay 自动转帐 BqUwvB4  
available assets 可用资产 ^m AxV7k  
available fiscal reserve 现存财政储备 {ft |*  
available profit 可用利润 c'mg=jH  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,<Wt8'e  
average 平均；平均数；海损 /F6"uZSt4  
average basic salary 平均基本薪金 A[F_x*S  
average consumer expenditure 平均消费开支；一般消费开支 FR>[g`1  
average cost 平均成本 yYSoJqj Q  
average cost of land production 增辟土地平均成本 F{rC{5@fj  
average daily turnover 平均每日成交额 ^Cvt^cI  
average daily wage rate 平均每日工资率 _>;{+XRX[  
average expenditure pattern 平均开支模式 m/,80J8L+f  
average growth rate 平均增长率 cI/}rZ+  
average net fixed assets 固定资产平均净值 ?@kz`BY  
average of relatives 相对价格平均数 T3LVn<Lm\  
average price 平均价格 @!}/$[hu1  
average propensity to consume 平均消费倾向；一般消费倾向 MWK)Bn  
average propensity to save 平均储蓄倾向；一般储蓄倾向 kUfbB#.5L  
average rate 平均率 :qzhkKu  
average revenue 平均收入；平均收益 $s-B  
average stock 平均库存；平均存货 O+/{[9s  
average yearly rent 平均年租 e/#6qCE  
avoidance of double taxation 避免双重课税 J3e'?3w[  
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 {u9n?Z%  
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