一些有用的会计术语(也不知道发的地方对不对)A

A: ]HyHz9QkL  
A share Ａ股；甲类股份 q8?
=*1g  
abatement of tax 减税；减扣免税额 U
6juS/  
ABN AMRO Bank N.V. 荷兰银行 }O.LPQ0  
above-the-line expenditure 线上项目支出；经常预算支出 VR4E 2^  
above-the-line receipt 线上项目收入；经常预算收入 dv^e9b|  
ABSA Asia Limited 南非联合亚洲有限公司 :/@k5#DY  
absolute change 绝对数值变更 BH&/2tO%  
absolute expenditure 实际开支 X:G&5  
absolute guideline figure 绝对准则数字 QJ a4R  
absolute interest 绝对权益 hGed/Yr  
absolute order of discharge 绝对破产解除令 dd\bI_  
absolute profit margin 绝对利润幅度 [xtK"E#  
absolute value 实值；绝对值 8Wdkztp/S  
absolutely vested interest 绝对既得权益 Ii~; d3.  
absorbed cost 已吸收成本；已分摊成本 yX7CN5vVl  
absorption 吸收；分摊；合并 }c` ?0
FQ  
absorption rate 吸收率；摊配率；分摊率 (B>)2:T1  
ACB Finance Limited 亚洲商业财务有限公司 _8[UtZYG  
acceptable form of reciprocity 合理的互惠条件 ^e?$ ]JiA!  
acceptable rate 适当利率；适当汇率 F2bm+0vOJ  
acceptance agreement 承兑协议 3VcT7y*{P  
acceptance for honour 参加承兑 $R%+*  
acceptor 承兑人；接受人；受票人 UsLh)#}h  
acceptor for honour 参加承兑人 "JzfL(yt  
accident insurance 意外保险 S9G8aea/  
Accident Insurance Association of Hong Kong 香港意外保险公会 BgJkrv7~  
accident insurance scheme 意外保险计划 %"l81z  
accident year basis 意外年度基准 [as-3&5S  
accommodation 通融；贷款 oMh~5 W  
accommodation bill 通融票据；空头票据 0\5M^:8i3  
accommodation party 汇票代发人 u?q&K|  
account balance 帐户余额；帐户结余 Zk]k1]u*5  
account book 帐簿 xw4ey<"I  
account collected in advance 预收款项 j7@!J7S  
account current book 往来帐簿 ljup#:n  
account of after-acquired property 事后取得的财产报告 nU}~I)@V  
account of defaulter 拖欠帐目 CV!;oB&  
account payable 应付帐款 OM20-KDc5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gI)w^7Gi  
account receivable 应收帐款 <K.Bq]
 
account receivable report 应收帐款报表 I:F'S#  
account statement 结单；帐单；会计财务报表 EvwbhvA(  
account title 帐户名称；会计科目 0=OD?48<  
accountant's report 会计师报告 L"[IOV9S  
Accountant's Report Rules 会计师报告规则 oy2(Ag\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 T(Y}V[0+  
Accounting Arrangements 《会计安排》 [urH a  
accounting basis 会计基础 )UR1E?'  
accounting by Official Receiver 破产管理署署长呈交的帐目 J#6LSD@(O  
Accounting Circular 《会计通告》 n&_YYEHx  
accounting class 会计类别 QjQ4Z'.r>  
accounting date 记帐日期；会计结算日期 |yLk5e~@-  
accounting for money 款项核算 i[^k.W3gf  
Accounting Officer 会计主任 1KW3l<v-6  
accounting period 会计报告期；会计期 HR[Q ?rg  
accounting policy 会计政策；会计方针 'Z\{D*=V8  
accounting practice 会计惯例 X!T|07#c  
accounting principle 会计准则 TkA9tF
i  
accounting record 会计记录 \4OK!6LkI  
accounting report 会计报告 B^Xy0fq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G3H#XK D  
Accounting Society of China 中国会计学会 HjV\lcK:v  
accounting statement 会计报表 -&trk  
accounting system 会计制度；会计系统 azvDvEWCQZ  
accounting transaction 会计事项；帐务交易 |xq}'.C  
accounting treatment 会计处理 M|U';2hZN:  
accounting year 会计年度 %v]7BV^%6  
accretion 增值；添加 ER{yuw  
accrual 应计项目；应累算数目 BwJNi6,  
accrual basis 应计制；权责发生制 PPN q:,  
accrual basis accounting 应计制会计；权责发生制会计 \C|;F  
accrue 应累算；应计 w3<Z?lj:  
accrued benefit 应累算利益 EtGH\?d~]  
accrued charges 应计费用 +d=~LQ}*  
accrued cumulative preference share dividend 应累算的累积优先股股息 2[.5oz`  
accrued expenses 应累算费用 R @"`~#$$  
accrued interest payable 应付利息；应计未付利息 >[K0=nA  
accrued interest receivable 应收利息；应计未收利息 mDZ=Due1  
accrued right 累算权益 (Ar?QwP9>  
accruing profit 应累算的利润 .SG0}8gW  
accumulated fiscal reserve 累积财政储备 e d_m +NM  
accumulated profit 累积利润；滚存溢利 ]yo_wGiwY  
accumulated reserve 累积储备 *0O<bm  
accumulation of surplus income 累积收益盈余 >5c]
aNcv  
acquired assets 既得资产 HH7[tGF  
acquisition 收购；购置；取得 _]P a>8X*  
acquisition cost 购置成本 _=uviMuE  
acquisition expenses 购置费用 %=BtOM_2  
acquisition of 100% interest 收购全部股权 . /Y&\<  
acquisition of control 取得控制权 s}jlS  
acquisition of fixed assets 购置固定资产 1sD~7KPg?  
acquisition of shell “买壳” *h2`^Z  
acquisition price 收购价 hPcS, p{%  
act of God 天灾 r9?o$=T  
acting partner 执事合伙人 n-d:O\]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 mLJDxh'B  
active partner 积极参与的合伙人 $>;a'f~  
active trading 交投活跃 ?k"0w)8  
actual circulation 实际流通 7 xUE,)?  
actual cost 实际成本 3Mw}R6g@#  
actual expenditure 实际开支；实际支出 C}9Kx }q  
actual income 实际入息；实际收入；实际收益 .U<F6I:<md  
actual market 现货市场 C]/&vh7ta  
actual price 现货价；实际价格 6zuze0ud  
actual profit 实际利润 k'x#t(  
actual quotation 实盘；实际价位；实际报价 (e(Rr4  
actual year basis 按实际年度计算 )R~a;?T_c0  
actuals 实货 2@fa rx:  
actuarial investigation 精算调查 cu<y8 :U<  
actuarial principle 精算原则 O5O.><RP  
actuarial report 精算师报告
ikr7DBLt  
Actuarial Society of Hong Kong 香港精算学会 4X*Q6rW  
actuarial valuation 精算师估值 Uh*@BmDA  
actuary 精算师 {f-XyF1`  
ad referendum agreement 暂定协议；有待覆核的协定 `6P?G|'   
ad valorem duty 从价税；按值征税 J8J!#j.  
ad valorem duty system 从价税制 _1P`]+K\D$  
ad valorem fee 从价费 PzLJ/QER  
ad valorem tariff 从价关税 YN/u9[=`  
additional allowance 额外免税额 lO[E[c G  
additional amount for unexpired risk 未过期风险的额外款额 q4)Ey  
additional assessable profit 补加应评税利润 GJvp{U}y9I  
additional assessment 补加评税 %w$mSG  
additional commitment 额外承担 ?;_H{/)m  
additional commitment vote 额外承担拨款 E.9^&E}PG  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 cg{Gc]'1#  
additional dependent parent allowance 供养父母额外免税额 @/LiR>,  
additional provision 额外拨款 vffH  
additional stamp duty 附加印花税 "(<%Ua  
additional tax 补加税罚款；补加税款 @O'I)(To  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bTiBmS  
adjudged bankrupt 被裁定破产 >d97l&W  
adjudicated bankrupt 裁定破产人 J)#S-ZB+'k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $]1qbE+  
adjudication of bankruptcy 裁定破产；宣告破产 A0OB$OK  
adjudication of insolvency 裁定无力偿还债务 P0)AUi  
adjusted actual 经调整的实数；调整后的实数 0TmZ*?3!4  
adjusted current assets 经调整的流动资产；调整后的流动资产 z#RuwB+  
adjusted figure 经调整的数字；调整后的数额 7u|%^Ao6  
adjusted liabilities 经调整的负债；调整后的负债 {
d,?bs)  
adjusted loss 经调整的亏损；调整后的亏损 \TZ|S,FS  
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 bH,M,xIL2  
adjusted profit 经调整的利润；调整后的利润 -8/JP  
adjusted surplus 经调整的盈余额；调整后的盈余额 3 &Sp@,  
adjusted value 经调整的价值；调整后的价值 k1RV'  
adjustment 调整；修订；理算〔保险〕 /eb-'m  
adjustment centre 调剂中心 !O8.#+  
adjustment lag 调整过程的时间差距；调整时差 IhfZLE.,  
adjustment mechanism 调整机制 cN5"i
0xk  
adjustment of loss 亏损调整 wh*:\_!0\  
adjustment process 调整过程；调整程序 ZL,6_L/  
adjustment range 调整幅度 t|_{;!^  
administered exchange rate 受管制汇率 FD))'!>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕  jC4O`  
administration expenses 行政费用 o<nS_x  
administration fee 手续费；行政费 &1l~&,,  
administration in bankruptcy 破产管理 *t]v}ZV*  
administration order 遗产管理令 jI A#!4  
administrator 管理人；遗产管理人 }qL~KA{&  
administrator of the estate 遗产管理人 \OT6L'l],  
admission of debt 债项承认书 ]q&tQJ/Fa  
admission of proof 接纳债权证明 ??j&i6sp  
advance 放贷款项；垫付款项；预支款项；预付款项 k/@Tr
:  
advance account 暂支帐目；预付款帐户 NZP7r;u  
advance compensation 预付补偿金 =-5[Hn%  
advance from shareholder 股东垫款 @i{]4rk lv  
advance pending reimbursement 预支以待日后付还 KJX>DL 9\  
advanced economy 先进经济体系 \f<z*!,D$  
advancement 预付；预付财产 &Q~)]|t  
advances warrant 垫款令 UhdqY]  
advancing 贷出
:T5A84/C  
adverse balance 逆差 Fo(y7$33*  
adverse exchange 逆汇
[83>T ,  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~U3Seo }  
advice for collection 托收通知书 +<{m45  
advice of drawing 提款通知书；汇票通知书 %i595Ij-]  
advice of payment 付款通知 %jTw  
Advisory Committee [Securities and Futures Commission] +!><5  
谘询委员会〔证券及期货事务监察委员会〕 :]-$dEu&  
Advisory Committee on Diversification 经济多元化谘询委员会 xj7vI&u.  
affidavit 誓章；遗产申报誓章 n$xszuNJ`  
affidavit of no receipt 述明无收款的誓章 MO TE/JG  
affiliate 联号；联营公司；附属公司 fdLBhe#9M  
affiliated company 附属公司；联号；联营公司 ?M~  k$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0#^Bf[Dn  
affordability 负担能力 ,Y-S
(  
African Development Bank [AfDB] 非洲开发银行 [4: Yi{>  
after-acquired property 事后取得的财产 #QS?s8IrW  
after-hours dealing 市后交易 C99&L3bz^(  
after-tax profit 税后盈利；税后利润；税后溢利 -x5F;d}  
agency agreement 代理协议 |Qr:!MA  
agency expenses 代理机构的开支 }
jiK3?e  
agency fee 代理费 dXK-&Po'  
Agency Law 《代理法》 ^7^2D2[  
agent 代理人；承销人 d>/Tu_ y  
agent of company 公司代理人 TL'0T,Jo  
agent's fee 代理人费；经纪费 fM2^MUp[=1  
aggregate 总计；总数；总体数字 wV>c" J  
aggregate amount 总款额；总额 Fpf><Rn  
aggregate assets and liabilities 总体资产与负债 G AEZY

 
aggregate at constant price 按固定价格计算的总体数字 7"a4/e;^  
aggregate demand 总需求 h7*O.Opm=  
aggregate gross position 总持仓量 zofx+g\(W  
aggregate limit 总限额 UKj`_a6  
aggregate of salaries tax 合计薪俸税 *uU4^E(  
aggregate performance 总体表现；总体业绩 y;QQ| =,  
aggregate supply 总体供应 ^cn@?k((A  
aggregate surplus 总盈余 #a'r_K=ch)  
aggregate total 整体总额 @ZG>mP1Vo  
aggregate value 总值；合计价值 6KO(j/Gwp  
aggregated basis 合计基准 mV;3ILO  
aggregated net chargeable income 合计应课税入息实额 N|<bVq%  
aggregation 合并计算；合计；总和 [<S^c[47U  
aggregation of incomes of husband and wife 夫妇入息合并计算 | k}e&Q_/G  
aggregation of property 财产的总和 t}~UYG(h~  
agio 差价；贴水 #Cx%OIi[f  
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》 Ld~q1*7J  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7>mhK7l  
《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》 Wc\+x1:8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ZB0+GG\  
《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》 S<pk
c8  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment zi.mq&,]R  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 z7k$0&  
agreement for a settlement 授产协议 
P5P<"  
agreement for assignment 转让协议 zR/IqW.`9  
agreement for sale 售卖协议；买卖协议 R\y'_S=#a  
agreement for sale and purchase 买卖协议 O5OXw]  
agreement for the payment of interest 支付利息协议 [xf$VkjuF  
agreement for the repayment of money 还款协议 IM]h*YV'  
agreement of reinsurance 再保险协议 ( OXY^iq  
Agricultural Bank of China 中国农业银行  p[Hr39o  
air passenger departure tax 飞机乘客离境税 Fv@tD4I>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6klD22b2$  
airport tax 机场税 HzEGq,.  
alcohol duty 酒精税 y]^#$dK(z  
alienation 让与；让渡；转让 F|*tNJU>  
alimony 生活费；赡养费 L#!$hq9{_  
All Ordinaries Index [AOI] 所有普通股指数 DJ|BM+  
all risks 全险；综合险 OfJd/D  
All Sales Record for Stock Market 《股票市场成交报告》 jzMg'z/@J  
Allied Capital Resources Limited 新联财务有限公司 v#F-<?Vv  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &
=NJ  
allocation letter 拨款信件 [S)G$JW  
allocation of fund 分配款项；预留款项 @ t|3gF$X  
allocation of profit 利润分配；溢利分配 H`5Ct  
allocation warrant 拨款令 
8t=3  
allotment 分配；配股 l=NAq_?N\  
allotment notice 股份配售通知；配股通知 bQj`g2eyM  
allotment of shares 股份分配 hLo>R'@uN  
allowable 可获宽免；免税的 T]uKH29.%  
allowable business loss 可扣除的营业亏损 qy&\Xgn;GA  
allowable expenses 可扣税的支出 +`Fb_m)f  
allowance 免税额；津贴；备抵；准备金 ~QCA -Yud  
allowance for debts 债项的免税额 RJwb@r<v  
allowance for depreciation by wear and tear 耗损折旧免税额 .:[`j3s)Y  
allowance for funeral expenses 殡殓费的免税额 b}}y=zO|$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <p/MyqZf  
allowance for repairs and outgoings 修葺及支出方面的免税额 -%i#j>  
allowance to debtor 给债务人的津贴 "/!'9na{QL  
alteration of capital 资本更改 :$2Yg[Zc3  
alternate trustee 候补受托人 #h{Nz/h+  
amalgamation 合并 MH
FaSl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0$QIfT)  
ambit of charges 征税范围；收费范围 {lMqcK  
amended valuation 经修订的估值 j-6v2MH  
American Commodities Exchange 美国商品交易所 82s5VQ6  
American Express Bank Limited 美国运通银行 pl?kS8#U?  
American Stock Exchange 美国证券交易所 k,lqT>C  
amortization 摊销 -$9~xX  
amount due from banks 存放银行同业的款项 yfC2^#9 Zu  
amount due from banks abroad 存放海外银行同业的款项 *F|+2?a:$  
amount due from holding companies 控股公司欠款 RAwk7F3qn  
amount due from local banks 存放本港银行同业的款项 nzWQQra|?  
amount due to banks 银行同业的存款 =Sa~\k+  
amount due to banks abroad 海外银行同业的存款 | +fwvi&a  
amount due to holding companies 控股公司存款 6i-*N[!U  
amount due to local banks 本港银行同业的存款 u uSHCp  
amount due to outport banks 外埠银行同业的存款 mtIMW9  
amount for note issue 发行纸币的款额 0Nt%YP  
amount of bond 担保契据的款额 o
6|"J%9GX  
amount of consideration 代价款额 zsQF,7/}B  
amount of contribution 供款数额 p7$3`t6u  
amount of indebtedness 负债款额 <"A#Eok|4  
amount of principal of the loan 贷款本金额 wx./"m.M  
amount of rates chargeable 应征差饷数额 WAv@F[  
amount of share capital 股本额 Q K j1yG0i  
amount of sums assured 承保款额 $bFgsy*N2  
amount of variation 变动幅度 {Hr>X  
amount of vote 拨款数额 U&X.
 
amount payable 应付款额 H4 =IY  
amount receivable 应收款额 d=F)y~&'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @2?=3Wf  
analysis 分析 %UBPoq  
ancillary risk 附属风险 jzQ I>u  
annual account 周年帐目；周年帐目报表；年度决算；年结 W#VfX!~  
annual accounting date 年结日期 [NjajA~z>F  
annual allowance 每年免税额；年积金；年度津贴；年津 8;0^'Qr8  
annual balance 年度余额 f}%sO  
annual disposable income 每年可动用收入
H(?e
&Qkg  
annual estimates 周年预算 O'fc/cvh='  
annual fee 年费 C[g&F0 6  
annual general meeting 周年大会 X
~%IM1+L;  
annual growth rate 年增率；每年增长率 w0aHEvH/  
annual long-term supplement 长期个案每年补助金
],AbcTX  
annual pensionable emolument 可供计算退休金的年薪 &*jixqzvn
 
annual report 年报 HwM/}-t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c[Yq5Bu{y  
annual return 周年报表；周年申报表；每年报税表格 B6uf;Yc  
Annual Return Rules 《周年报表规则》 gkLr]zv  
annual review of consumer prices 每年消费物价回顾 oW8;^u  
annual roll-forward basis 逐年延展方式 OoSa95#x  
annual salary 年薪 *5^ze+:  
annual statement 年度报表；年度决算表 `u$24h'!  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 A>5S]  
annuitant 年金受益人 eiOi3q  
annuity 年金 f)WPOTEY  
annuity contract 年金合约 pRmEryR(U  
annuity on human life 人寿年金 r&=r/k2  
antecedent debt 先前的债项 WFXx70n  
ante-dated cheque 倒填日期支票 ,rXW`7!2  
anticipated expenditure 预期开支 bu;vpNa  
anticipated net profit 预期纯利 ]Px:d+wX:  
anticipated revenue 预期收入 ~O8]3+U  
anti-inflation measure 反通货膨胀措施 y^3,X_0  
anti-inflationary stance 反通货膨胀立场 |]I#CdO  
apparent deficit 表面赤字 ,d5ia4\K  
apparent financial solvency 表面偿债能力 {8_:4`YZ  
apparent partner 表面合伙人 S~}$Ly@  
application for personal assessment 个人入息课税申请书 X
=\x&W
t  
application of fund 资金应用 {<"[D([  
application to release as liquidator and to destruct the books of accounts and documents Mg&HRE  
申请免除清盘人职务及毁灭帐簿与文件 %bN"bxv^  
appointed actuary 委任精算师 UX?X]ZYVR  
appointed auditor 委任核数师；委任审计师 "
1AjCHZ  
appointed trustee 委任的受托人 R+C+$?4NG  
appointer 委任人 %uF:)  
apportioned pro rata 按比例分摊 WGluZhRuT3  
apportionment 分配；分摊 N:5b1TdI,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U24V55ZnI  
apportionment formula 分摊方程式 V.+DP  
apportionment of estate duty 遗产税的分摊 rC=f#YjR  
appraisal 估价；评估 h@EJTAi  
appreciable growth 可观增长 XPrY`,kN  
appreciable impact 显着影响 Fv<]mu  
appreciable increase 可观增长 *%;6P5n%  
appreciation 增值；升值 H#_}^cGPR=  
appreciation against other currencies 相对其他货币升值 G6f%/m`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S
".owe$\  
appreciation tax 增值税 YstXNN4  
appropriation 拨款；拨用；拨付 3huzz<n3  
appropriation account 拨款帐目 N IO;  
Appropriation Bill 拨款法案 +W!'B
r  
appropriation-in-aid system 补助拨款办法 aIY$5
^x  
approved assets 核准资产 J*/$ywI  
approved basket stock 认可一篮子证券 ;I[.  
approved budget 核准预算 zjzqKdy}F  
approved charitable donation 认可慈善捐款 @:I\\S@bN  
approved charitable institution 认可慈善机构 4+ykE:  
approved currency 核准货币；认可货币 [<,0A]m   
approved estimates 核准预算 X*(gT1"
t  
approved estimates of expenditure 核准开支预算 `>$gy/N  
approved overseas insurer 核准海外保险人 %9fa98>  
approved overseas trust company 核准海外信托公司 !x+MVJ]  
approved pooled investment fund 核准汇集投资基金 h4B+0  
approved provident fund scheme 认可公积金计划 <#:Ebofsn  
approved provision 核准拨款 _Jt_2o%G  
approved redeemable share 核准可赎回股份 "87O4 #$  
approved regional stock 认可地区性证券 x A@|I#  
approved retirement scheme 认可退休金计划 =lw4 H_  
approved subordinated loan 核准附属贷款 9_I[o.q   
arbitrage 套戥；套汇；套利 Tey,N^=ek  
arbitrageur 套戥者；套汇者 Q5T(;u6  
arbitrary amount 临时款项 Nu>sp,|A  
arrangement 措施；安排；协定 +F#=`+V  
arrears 欠款 BHIZHp  
arrears of pay 欠付薪酬 17?NR\Q  
arrears of revenue 逾期未收税款；逾期未收的帐项 7]R6  
articles of association 组织章程；组织细则；组织章程细则 ;F" kD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }?\#_BCjx(  
ascertainment of profit 确定利润 sASAsGk<  
"Asia Clear" “亚洲结算系统”
dfYYyE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 AycA:<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y0R\u\b  
Asian Development Fund [ADF] 亚洲发展基金 v)X[gt tf  
Asian dollar bond 亚洲美元债券 +-xSuR,  
Asian dollar market 亚洲美元市场
1_p[*h  
Asian dollar rate 亚洲美元利率 h Kp,4D>2_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^^20vwq  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )m$1al  
asked price 沽盘；喊价；索价；卖方报价 /1s9;'I  
assessable income 应评税入息 3Y.d&Nz  
assessable loss 应评税亏损 3 LZL!^ 5N  
assessable profit 应评税利润 [M,2
7  
assessable value 应评税值 )eIz{Mdp=  
assessed profit 估定利润 eWq
Vh[
  
assessed value 经评估价值 BVwRP
t  
assessment 评税；评定；估价；评税单 d|D'&&
&c  
assessment number 评税编号；估价编号 -;W\f<q]  
assessment of additional tax 补加税评税 G~Q*:m  
assessment of performance 业绩评估；实绩评价 8Iqk%n~(  
Assessor 评税主任 "RR./e)h  
asset price bubbles 资产价格泡沫 V{/)RZ/  
asset-backed securities 具资产保证的证券 I\F=s-VVY  
assets accretion 资产增值 #L).BM  
assets and liabilities 资产与负债 L~SrI{aYPf  
assets betterment statement 资产递增表；资产改进表 FcJ.)U  
assets lending 实物放款；有抵押贷款 ,Yiq$Z{qQ  
assets of the company passing on the death 死者去世时转移的公司资产 U>3%!83kF  
assets pledged as security for liabilities 用作负债抵押的资产 $A5B{2  
assets portfolio 资产投资组合 soFvrl^Ql+  
assets price 资产价格 @eAGN|C5  
assets quality 资产质素 Q}k_#w  
assets realization 资产变现 7k[`]:*o  
assets refinancing arrangement 资产再集资安排 =]2RC1#}e  
assets securitization 资产证券化 MfZ}xu  
assets situated outside Hong Kong 在香港以外地方的资产 J"a2 @S&  
assets stripping 削减资产；拆卖资产 @5dBb+0J  
assets value 资产值 &D&5UdN x  
assignee 承让人 PG-cu$\??  
assignment 转让；转让书；转让契 Y_aP:+  
assignment of interest 权益转让 w2M IY_N?  
assignment of letters patent and trade mark 专利证书及商标转让  \!' {-J  
assignment of property 物业转让；物业转让书 ~
]i]kU  
assignment right 转让权 P"h,[{Y*>  
assignor 转让人 3>:zo:;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 'w |s*5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .aAw7LW  
associate member 附属会员 "
=v J}  
associated body corporate 相联法人团体 <W^XSk  
associated company 相联公司；联属公司 =_H*fhXS  
associated corporation 相联法团 gzJ{Gau{)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7kWZMi  
公认会计师公会〔英国〕 ;{F;e)${M  
Association of Futures Exchange Brokers 香港期货经纪协会 o#KPrW`XJ/  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8m13M5r  
association of underwriters 承保人组织 l yLK$B?/  
assumption of control 接管 )=SYJ-ta<  
assurance 担保；保险；转易；转易书 }X W#?l  
assurance of interest 权益的转易 @zVBn~=i  
at 19XX price 按一九ＸＸ年价格计算 +2_6C;_DX  
at a discount 按赔价计算；按贴水价格计算；打折扣 :BrnRW64  
at a premium 按溢价计算；按升水价格计算 ;]O 7^s#v  
at call 通知付款；按通知 [K|>s(Sf*  
at constant market price 按固定市价计算 L{o >D"  
at constant price 按固定价格计算 NiJ?no  
at cost 按成本计算 a\HtxR8L  
at current market price 按当时市价计算；按现时市价计算 UU:QK{{E  
at current price 按当时价格计算；按现时价格计算 pN^G[  
at factor cost 按要素成本计算；按生产要素成本计算 CH R?i1e  
at money-of-the-day price 按付款当日价格计算 MM58w3Mz
 
at or better 按指定或较佳价位〔买卖指令〕 _QtQPK\+  
at par 按面值计算；平价 [7Kj$PB3  
at sight 见票即付 gWU(uBS  
at the close 按收市盘 5GWM )vrZg  
at the opening 按开市盘 d9e H}#OY  
attestation 见证；见证条款 JwG5#CFu^  
at-the-money option 平价期权 e^l+#^fR  
attorney 受权人；受托代表人 N4GIb 6  
attornment 新拥有人承认书
uzn))/"  
attributable profit 可归属利润 JXa%TpI: E  
attributable share value 可归属股份价值 N6 }i>";_;  
Auckland Stock Exchange 奥克兰证券交易所 kI1{>vYD  
auction 拍卖 vGLb2Q  
auctioneer 拍卖商 #.t$A9'  
audit 审计；核数 u3?Pp[tM<  
Audit Commission 审计署 Wn9Mr2r!*,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !?>p]0*<  
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〕 OmUw.VH  
audit review 帐目审查 Zn=JmZ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `a1R "A  
audited account 审计帐目；经审计的帐目 q'8@0FT0  
audited annual account 经审计的周年帐目 rQ
QPs\o  
audited balance sheet 经审计的资产负债表 #}]il0d  
auditor 核数师；核数主任；审计师 3E2.v5*  
auditor's certificate 核数师证明书；审计师证明书 fB ,!|u  
auditor's report 核数师报告；审计师报告 Tk@g9\6O9  
Aussie bond 澳元债券 h/y}  
austerity budget 紧缩预算 -r2qIt  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 BKlc{=
 
Australia All Ordinaries Index 澳洲所有普通股票指数 :@4>}k*  
Australian Dollar [AUD] 澳元 2W-NCE%K)T  
Australian Options Market 澳大利亚期权市场 ^}pREe c=  
Australian Securities Commission 澳洲证券事务监察委员会
>A@D;vx  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 t;~`Lm@hY  
Australian Stock Exchange 澳大利亚证券交易所 gZ%O<XO  
Austrian Schilling [ATS] 奥地利先令 z(#hL-{c  
authentication 认证；鉴证 9,a,A6xry  
authority to purchase 委托购买证；委购书 3b/vyZF  
authorization 认可；核准；授权；授权书 8J(zWV7 r  
authorization by direction 指示授权 #di_V"  
authorization by instruction 指令授权 ?~y(--.t;T  
authorization by warrant 令状授权 Cot\i\]jv  
authorization of unit trust 单位信托的认可 g1!L. On  
authorized agent 指定代理人 9p'J(`  
authorized capital 法定资本 ny?m&;^r:  
authorized clerk 出市员 Q1&dB{L  
authorized dealer 认可交易商 B+H9c~3$  
authorized financial institution 认可财务机构 r
ls#gw  
authorized fund 认可基金 \rnG 1o  
authorized fund house 获授权的基金公司；认可基金公司 FoXQ]X7"  
authorized institution 认可机构 -v+^x`HR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 BNm va  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Ol5xyj  
authorized insurer 获授权保险人；获认可承保人 }
c#/1J7  
authorized investment 特准投资项目 9TN
5|x  
authorized person 获授权人 ML"P"&~u6  
authorized representative 获授权代表 f?I *`~k  
authorized share capital 法定股本 &``oZvuB  
automated quotation system 自动报价系统 Jt, 4@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] s=@CeV@4W  
自动交易系统〔香港期货交易所有限公司〕 Ewsg&CCN  
automatic adjustment mechanism 自动调整机制 I\6<)2j/L  
automatic adjustment system 自动调整系统 DT]p14@t9  
Automatic Clearing House 自动票据交换所 } K-[/;  
automatic exchange rates accumulation system 自动化汇率累集系统 pPoC61F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]M"'qC3g  
automatic teller machine [ATM] 自动柜员机 Lj1 @yokB  
autopay 自动转帐 '9Odw@tp  
available assets 可用资产 TK?+O}v-]!  
available fiscal reserve 现存财政储备 !OVEA^6  
available profit 可用利润 /g7?,/vnZ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 /+U)!$zm*  
average 平均；平均数；海损 /<pQ!'/G  
average basic salary 平均基本薪金 X',0MBQ0  
average consumer expenditure 平均消费开支；一般消费开支 [)0k}  
average cost 平均成本 +7OT`e %q  
average cost of land production 增辟土地平均成本 exKmK!FT  
average daily turnover 平均每日成交额 4'b]2Mn3   
average daily wage rate 平均每日工资率 cW^)$>A  
average expenditure pattern 平均开支模式 i1Sc/  
average growth rate 平均增长率 O7*i;$!R  
average net fixed assets 固定资产平均净值 3s$.l}  
average of relatives 相对价格平均数 To? bp4  
average price 平均价格 a-2 {x2O  
average propensity to consume 平均消费倾向；一般消费倾向 zW`koRH@  
average propensity to save 平均储蓄倾向；一般储蓄倾向 :R\v# )C  
average rate 平均率 eyjUNHeh#  
average revenue 平均收入；平均收益 :Aiu!}\  
average stock 平均库存；平均存货 p+D6Z'B  
average yearly rent 平均年租 sBI%lrO  
avoidance of double taxation 避免双重课税 !T(Omve)  
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 fOervo  
C P v}A  
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