一些有用的会计术语(也不知道发的地方对不对)A

A: 4C`RxQJM  
A share Ａ股；甲类股份 3?B1oIHQ  
abatement of tax 减税；减扣免税额 vNw(hT5750  
ABN AMRO Bank N.V. 荷兰银行 7"Xy8]i{z  
above-the-line expenditure 线上项目支出；经常预算支出 zn>lF  
above-the-line receipt 线上项目收入；经常预算收入 )(]rUJ~+~A  
ABSA Asia Limited 南非联合亚洲有限公司 <Z-Pc?F&(k  
absolute change 绝对数值变更 \)dp  
absolute expenditure 实际开支 oSrA4g
 
absolute guideline figure 绝对准则数字 ,?yjsJd.  
absolute interest 绝对权益 f4p*!e  
absolute order of discharge 绝对破产解除令 0Ye/
 
absolute profit margin 绝对利润幅度 0hoMf=bb$  
absolute value 实值；绝对值 {LiJ=Ebt  
absolutely vested interest 绝对既得权益 1vo3aF  
absorbed cost 已吸收成本；已分摊成本 =u2~=t=LV  
absorption 吸收；分摊；合并 |>(Vo@  
absorption rate 吸收率；摊配率；分摊率 Wq3PN^  
ACB Finance Limited 亚洲商业财务有限公司 h^(
U:M=A  
acceptable form of reciprocity 合理的互惠条件 G|jHic!  
acceptable rate 适当利率；适当汇率 >l 0aME@-0  
acceptance agreement 承兑协议 "#E Z  
acceptance for honour 参加承兑 #+o$Tg  
acceptor 承兑人；接受人；受票人 LhAN( [  
acceptor for honour 参加承兑人 2;sTSGDG  
accident insurance 意外保险 %/3+
:}@G  
Accident Insurance Association of Hong Kong 香港意外保险公会 4vL\t uoz  
accident insurance scheme 意外保险计划 O + aK#eF  
accident year basis 意外年度基准 rS>.!DiYr,  
accommodation 通融；贷款 1#N`elm  
accommodation bill 通融票据；空头票据 1?QVtfwY  
accommodation party 汇票代发人 |WaWmp(pQ  
account balance 帐户余额；帐户结余 p|gVIsg[-e  
account book 帐簿 {qHQ_ _Bl  
account collected in advance 预收款项 nN&dtjoF  
account current book 往来帐簿 UhJS=YvT  
account of after-acquired property 事后取得的财产报告 lai@,_<GV  
account of defaulter 拖欠帐目 eM!Oc$C8[  
account payable 应付帐款 Ly(
iq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (^~a1@f,J  
account receivable 应收帐款 K_+M?ap_  
account receivable report 应收帐款报表 <,DMD  
account statement 结单；帐单；会计财务报表 t?&;   
account title 帐户名称；会计科目 aO$0[-A  
accountant's report 会计师报告 R7IFlQH%  
Accountant's Report Rules 会计师报告规则 nP*DZC0kE&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }*J04o$
oI  
Accounting Arrangements 《会计安排》 ^N7cXK*  
accounting basis 会计基础 Bj{J&{  
accounting by Official Receiver 破产管理署署长呈交的帐目 5
dv|NLl  
Accounting Circular 《会计通告》 F lVG,Z  
accounting class 会计类别 M5*Ln-qt(a  
accounting date 记帐日期；会计结算日期 " :e <a?  
accounting for money 款项核算 w)<.v+u.
Y  
Accounting Officer 会计主任 =,*/Ph&  
accounting period 会计报告期；会计期 .?#Q(eLj  
accounting policy 会计政策；会计方针 \0lQ1FrY  
accounting practice 会计惯例 L__{U_p  
accounting principle 会计准则 -5e8m4*
 
accounting record 会计记录 L2Cb/!z`c  
accounting report 会计报告 0>m$e(Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B0RVtbK  
Accounting Society of China 中国会计学会 v"2A?  
accounting statement 会计报表 ipu~T)
}  
accounting system 会计制度；会计系统 A PSkW9H  
accounting transaction 会计事项；帐务交易 F+G+XtOS  
accounting treatment 会计处理 9/8+R%  
accounting year 会计年度 Eva&FHRTY  
accretion 增值；添加 Z wKX$(n  
accrual 应计项目；应累算数目 nd\$Y  
accrual basis 应计制；权责发生制 R,.qQF\*  
accrual basis accounting 应计制会计；权责发生制会计 yuq o ^i  
accrue 应累算；应计 lw8t#_P  
accrued benefit 应累算利益 M.SF}U  
accrued charges 应计费用 0XljFQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 .`KzA]&#  
accrued expenses 应累算费用 %a8e_  
accrued interest payable 应付利息；应计未付利息 SIM>Lz  
accrued interest receivable 应收利息；应计未收利息 &9gI?b8  
accrued right 累算权益 KY2z)#/  
accruing profit 应累算的利润 kb$Yc)+R4  
accumulated fiscal reserve 累积财政储备 <bJ|WS|  
accumulated profit 累积利润；滚存溢利 "WY5Pzsi:  
accumulated reserve 累积储备 A~{vja0?  
accumulation of surplus income 累积收益盈余 vx$DKQK@l\  
acquired assets 既得资产 k0FAI0~(  
acquisition 收购；购置；取得 a
"}ndrc*  
acquisition cost 购置成本 ]/p>p3@1C  
acquisition expenses 购置费用 EFU)0IAL[  
acquisition of 100% interest 收购全部股权
-m,Y6  
acquisition of control 取得控制权 j7Zv"Vq@  
acquisition of fixed assets 购置固定资产 kN*I_#  
acquisition of shell “买壳” ?w'03lr%  
acquisition price 收购价 P7X3>5<;q  
act of God 天灾 sOz {spA  
acting partner 执事合伙人 H9;IA>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 uQ ]ZMc  
active partner 积极参与的合伙人 yz>S($u  
active trading 交投活跃 1.,KN:qe  
actual circulation 实际流通 \0i0#Dt9  
actual cost 实际成本 ;fQIaE&H  
actual expenditure 实际开支；实际支出 AH#a+<;a  
actual income 实际入息；实际收入；实际收益 v!DU ewz  
actual market 现货市场 y]!#$C /  
actual price 现货价；实际价格 e~he#o[%a  
actual profit 实际利润 >C{8}Lg-.  
actual quotation 实盘；实际价位；实际报价 {Gh9(0,B?  
actual year basis 按实际年度计算 CE (zt  
actuals 实货 +u |SX/C  
actuarial investigation 精算调查 lP4s"8E`h  
actuarial principle 精算原则 Rm_+kp@\  
actuarial report 精算师报告 RHd no C  
Actuarial Society of Hong Kong 香港精算学会 1LSD,t|  
actuarial valuation 精算师估值 /ZL6gRRA|  
actuary 精算师 non5e)w3@  
ad referendum agreement 暂定协议；有待覆核的协定 3:w_49~:~  
ad valorem duty 从价税；按值征税 |A
|K);  
ad valorem duty system 从价税制 I(3YXv VN  
ad valorem fee 从价费 D{6BX-Dw.  
ad valorem tariff 从价关税 ~md06"AYJ  
additional allowance 额外免税额 h8k\~/iJ  
additional amount for unexpired risk 未过期风险的额外款额 DoBQ$Ke p  
additional assessable profit 补加应评税利润 Jz0AYiCq  
additional assessment 补加评税 _/ 5  
additional commitment 额外承担 3k8nWT:wT  
additional commitment vote 额外承担拨款 <h|&7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %"#ydOy  
additional dependent parent allowance 供养父母额外免税额 Y#P!<Q>}  
additional provision 额外拨款 P=P']\`p+  
additional stamp duty 附加印花税 =~,2E;#X  
additional tax 补加税罚款；补加税款 ',D%,N}J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h*hkl#  
adjudged bankrupt 被裁定破产 h`vT[u~l  
adjudicated bankrupt 裁定破产人 @I&k|\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gLFSZ  
adjudication of bankruptcy 裁定破产；宣告破产 L[5U(`q[  
adjudication of insolvency 裁定无力偿还债务 P~&J@8)c  
adjusted actual 经调整的实数；调整后的实数 Aj/EaIq  
adjusted current assets 经调整的流动资产；调整后的流动资产 Y~r)WV!G  
adjusted figure 经调整的数字；调整后的数额 wrJ"(:VZ  
adjusted liabilities 经调整的负债；调整后的负债 ?{L'd  
adjusted loss 经调整的亏损；调整后的亏损 2h@&yW2j  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ww+,GnV  
adjusted profit 经调整的利润；调整后的利润 /nh3/[u  
adjusted surplus 经调整的盈余额；调整后的盈余额 EKuLt*a/  
adjusted value 经调整的价值；调整后的价值 sw:a(o&$  
adjustment 调整；修订；理算〔保险〕 =|fB":vk  
adjustment centre 调剂中心 6B b+f"  
adjustment lag 调整过程的时间差距；调整时差 roi,?B_8  
adjustment mechanism 调整机制 |g!$TUS.  
adjustment of loss 亏损调整 FLG{1dS  
adjustment process 调整过程；调整程序 T'Jl,)"  
adjustment range 调整幅度 =RM]/O9  
administered exchange rate 受管制汇率 mYk~ ]a-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |~v2~   
administration expenses 行政费用 ]XX>h~0  
administration fee 手续费；行政费 m}beT
~FT_  
administration in bankruptcy 破产管理 ^mut-@ N9  
administration order 遗产管理令 !F Zg' 9  
administrator 管理人；遗产管理人 zlkW-rRkR  
administrator of the estate 遗产管理人 %Yg|QBm|  
admission of debt 债项承认书 _Wp.s]D [  
admission of proof 接纳债权证明 " w /Odd  
advance 放贷款项；垫付款项；预支款项；预付款项 4,=;:#n,J  
advance account 暂支帐目；预付款帐户 tp"eXA0n  
advance compensation 预付补偿金 ! P$[$W  
advance from shareholder 股东垫款 eT2Tg5Etc  
advance pending reimbursement 预支以待日后付还 #op0|:/

N  
advanced economy 先进经济体系 ?5%o-hB|  
advancement 预付；预付财产 m,5?|J=  
advances warrant 垫款令 lG[j,MDs  
advancing 贷出 v4X ` Ul*  
adverse balance 逆差 Da)_OJYE  
adverse exchange 逆汇 @'P
ay)P  
advertisement addressed to shareholders 在报章刊登的致股东通告 `0+-:sXZ6  
advice for collection 托收通知书 )g^O'e=m  
advice of drawing 提款通知书；汇票通知书 wq8&2(|Fc  
advice of payment 付款通知 h>Z`&  
Advisory Committee [Securities and Futures Commission] _0
ZBG(  
谘询委员会〔证券及期货事务监察委员会〕 va"bw!zXo*  
Advisory Committee on Diversification 经济多元化谘询委员会 9@nd>B  
affidavit 誓章；遗产申报誓章 L{XW2c$h  
affidavit of no receipt 述明无收款的誓章 [{>1wJ Pdj  
affiliate 联号；联营公司；附属公司 g^jTdrW/s  
affiliated company 附属公司；联号；联营公司 X<v1ES$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _1YC9}  
affordability 负担能力 =L?2[a$2;  
African Development Bank [AfDB] 非洲开发银行 ^oE#;aS  
after-acquired property 事后取得的财产 u2[L^]|  
after-hours dealing 市后交易 ?O]RQXsZ2  
after-tax profit 税后盈利；税后利润；税后溢利 X]W(  
agency agreement 代理协议 5Z:qU{[  
agency expenses 代理机构的开支 0xeY0!ux  
agency fee 代理费 \W\*'C8q\  
Agency Law 《代理法》 9pWSvalw9  
agent 代理人；承销人 &2ty++gC  
agent of company 公司代理人 ;R@D  
agent's fee 代理人费；经纪费 N&$ ,uhmO  
aggregate 总计；总数；总体数字 {#pwrWG  
aggregate amount 总款额；总额 :FmH=pI!=  
aggregate assets and liabilities 总体资产与负债 Wn?),=WQ{  
aggregate at constant price 按固定价格计算的总体数字 bFH`wLW  
aggregate demand 总需求 (Y^tky$9  
aggregate gross position 总持仓量 r'o378]=  
aggregate limit 总限额 i If?K%M7  
aggregate of salaries tax 合计薪俸税 50T^V`6  
aggregate performance 总体表现；总体业绩 _S-@|9\&#  
aggregate supply 总体供应 Qte%<POx+  
aggregate surplus 总盈余 Otf{)f  
aggregate total 整体总额 `z7,HJ.0c  
aggregate value 总值；合计价值 rP!GS _RG  
aggregated basis 合计基准  5IF$M2j  
aggregated net chargeable income 合计应课税入息实额 L gy^^.  
aggregation 合并计算；合计；总和 {r5OtYmpR  
aggregation of incomes of husband and wife 夫妇入息合并计算 )dJx82" l  
aggregation of property 财产的总和 cVr+Wp7K#|  
agio 差价；贴水 bUYjmb2g)  
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》 <:8Ew  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment YJ~
mcaw  
《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》 Z B!~@Vf  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment U9 mK^  
《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》 sN#ju5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $>+g)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >Ml5QO$*.q  
agreement for a settlement 授产协议 d..JW{  
agreement for assignment 转让协议 _qo\E=E  
agreement for sale 售卖协议；买卖协议 uotW[L9  
agreement for sale and purchase 买卖协议 3 4&xh1=3  
agreement for the payment of interest 支付利息协议 ~sq@^<M)s  
agreement for the repayment of money 还款协议 L9F71bs59  
agreement of reinsurance 再保险协议
9^nRwo  
Agricultural Bank of China 中国农业银行 7lKatk+7K  
air passenger departure tax 飞机乘客离境税 "I9r>=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~mMTfC~9  
airport tax 机场税 >6)|>#Wi  
alcohol duty 酒精税 lJT"
aXt'M  
alienation 让与；让渡；转让 }Fo
x  
alimony 生活费；赡养费 f"zmNG'  
All Ordinaries Index [AOI] 所有普通股指数 ,g,Hb\_R)  
all risks 全险；综合险 T4[/_;1g  
All Sales Record for Stock Market 《股票市场成交报告》 pmO0/ty  
Allied Capital Resources Limited 新联财务有限公司 i` ay9J8N  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 sc6NON#  
allocation letter 拨款信件 %hdjQIH  
allocation of fund 分配款项；预留款项 [8 H:5Ho  
allocation of profit 利润分配；溢利分配 ZNL+w4  
allocation warrant 拨款令 6GqC]rd*:  
allotment 分配；配股 /{W6]6^  
allotment notice 股份配售通知；配股通知 tvq((2  
allotment of shares 股份分配 #l7v|)9v  
allowable 可获宽免；免税的 ?zbWz=nq  
allowable business loss 可扣除的营业亏损 wkV'']= Xg  
allowable expenses 可扣税的支出 BL"7_phM,  
allowance 免税额；津贴；备抵；准备金 Ki&a"Fu3  
allowance for debts 债项的免税额 YBF$/W+=9|  
allowance for depreciation by wear and tear 耗损折旧免税额 9QL%
q; #  
allowance for funeral expenses 殡殓费的免税额 Zs,6}m\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DQaE9gmC  
allowance for repairs and outgoings 修葺及支出方面的免税额 qV/>d',  
allowance to debtor 给债务人的津贴 fc[_~I'  
alteration of capital 资本更改 8B5WbS fL^  
alternate trustee 候补受托人 a#& ( i  
amalgamation 合并 l\uNh~\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *JQ*$$5  
ambit of charges 征税范围；收费范围 uU^iY$w  
amended valuation 经修订的估值 Xil;`8h  
American Commodities Exchange 美国商品交易所 Wcm8,?*  
American Express Bank Limited 美国运通银行 7?y7fwER  
American Stock Exchange 美国证券交易所 HPJHA ,  
amortization 摊销 1MT,A_L  
amount due from banks 存放银行同业的款项 f*9O39&|  
amount due from banks abroad 存放海外银行同业的款项  ARs]qUY  
amount due from holding companies 控股公司欠款 =2ED w_5E  
amount due from local banks 存放本港银行同业的款项 5O Y5b8  
amount due to banks 银行同业的存款  ts=:r  
amount due to banks abroad 海外银行同业的存款 _mwt{D2r}  
amount due to holding companies 控股公司存款 Vo6g /h
?`  
amount due to local banks 本港银行同业的存款 n\f]?B(  
amount due to outport banks 外埠银行同业的存款 9\/oL{  
amount for note issue 发行纸币的款额 r9L--#=z  
amount of bond 担保契据的款额 "Wr[DqFd  
amount of consideration 代价款额 p(8@  
amount of contribution 供款数额 *c&|2EsZ  
amount of indebtedness 负债款额 jIVDi~Ld  
amount of principal of the loan 贷款本金额 2A:h&t/|C  
amount of rates chargeable 应征差饷数额  5sN6&'[  
amount of share capital 股本额 ?(z"Ub]  
amount of sums assured 承保款额 &g1\0t  
amount of variation 变动幅度 a60rJ#GD  
amount of vote 拨款数额 Mw)6,O`  
amount payable 应付款额 cUdS{K&K  
amount receivable 应收款额 x{tlC}t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dM P'Vnfj  
analysis 分析 `Pc<0*`a  
ancillary risk 附属风险 !6@'H4cb=  
annual account 周年帐目；周年帐目报表；年度决算；年结 -5ZmIlL.S  
annual accounting date 年结日期 L[,19;(  
annual allowance 每年免税额；年积金；年度津贴；年津 u]9\_{c]Q  
annual balance 年度余额 r@bh,U$  
annual disposable income 每年可动用收入 T#*H  
annual estimates 周年预算 22U`1AD3U  
annual fee 年费 ASre@pW  
annual general meeting 周年大会 5,g +OY=\  
annual growth rate 年增率；每年增长率 s(J>yd=  
annual long-term supplement 长期个案每年补助金 FF!PmfF'  
annual pensionable emolument 可供计算退休金的年薪 Xc}XRKiy{  
annual report 年报 <c:H u{D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 evYn}  
annual return 周年报表；周年申报表；每年报税表格 o)^
Wz  
Annual Return Rules 《周年报表规则》 jX(hBnGW  
annual review of consumer prices 每年消费物价回顾 T?1V%!a;f  
annual roll-forward basis 逐年延展方式 GQ>0E  
annual salary 年薪 ~1[n@{*:(  
annual statement 年度报表；年度决算表 Hbd>sS  
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 w`V6vYd@  
annuitant 年金受益人 hqmE]hwc  
annuity 年金 L/`1K_\l  
annuity contract 年金合约 N'R^gL  
annuity on human life 人寿年金 5g/,VMe  
antecedent debt 先前的债项 
Lhe&  
ante-dated cheque 倒填日期支票 {uoF5|O6K  
anticipated expenditure 预期开支 #kq!{5,  
anticipated net profit 预期纯利 x
\8|A  
anticipated revenue 预期收入
wWiYxBeN  
anti-inflation measure 反通货膨胀措施 Q}KOb4D  
anti-inflationary stance 反通货膨胀立场 Jou*e%  
apparent deficit 表面赤字 L\E>5G;  
apparent financial solvency 表面偿债能力 &tvp)B?cWk  
apparent partner 表面合伙人 l&'q+F  
application for personal assessment 个人入息课税申请书 Qz#By V:  
application of fund 资金应用 t"q'"FX  
application to release as liquidator and to destruct the books of accounts and documents vc&+qI+I3  
申请免除清盘人职务及毁灭帐簿与文件 ?_Z-}f  
appointed actuary 委任精算师 'xGhMgR;  
appointed auditor 委任核数师；委任审计师 "wTCO1  
appointed trustee 委任的受托人 o5NmNOXm  
appointer 委任人 :Ev gUA\4  
apportioned pro rata 按比例分摊 t'@mUX:-A  
apportionment 分配；分摊 J
~3m7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t^FE]$,  
apportionment formula 分摊方程式 VN!
nef  
apportionment of estate duty 遗产税的分摊 FpA
t  
appraisal 估价；评估 c {%mi  
appreciable growth 可观增长 -OlrA{=c_  
appreciable impact 显着影响 80[# 6`  
appreciable increase 可观增长 vk48&8  
appreciation 增值；升值 kwc Cf2  
appreciation against other currencies 相对其他货币升值 3mo4;F,h9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'yq?xlIj  
appreciation tax 增值税 7Y(Dg`8G  
appropriation 拨款；拨用；拨付 e'G=.:
 
appropriation account 拨款帐目 Y$A2{RjRq  
Appropriation Bill 拨款法案 ng!cK<p  
appropriation-in-aid system 补助拨款办法 i\ X3t5  
approved assets 核准资产 +KIz#uqF8Z  
approved basket stock 认可一篮子证券 X~0-WBz  
approved budget 核准预算 YRX^fZ-b  
approved charitable donation 认可慈善捐款 ?{J1Uw<  
approved charitable institution 认可慈善机构 3zD#V3=  
approved currency 核准货币；认可货币 GyN|beou  
approved estimates 核准预算 c]aU}[s1  
approved estimates of expenditure 核准开支预算 t~/:St  
approved overseas insurer 核准海外保险人
":M]3.  
approved overseas trust company 核准海外信托公司 pF-_yyQ  
approved pooled investment fund 核准汇集投资基金 rSJ!vQo Cb  
approved provident fund scheme 认可公积金计划 t:fz%IOe  
approved provision 核准拨款 fJc(  
approved redeemable share 核准可赎回股份 u@#%SX  
approved regional stock 认可地区性证券 aq}hlA(w  
approved retirement scheme 认可退休金计划 d4;$=P  
approved subordinated loan 核准附属贷款 QhJN/v  
arbitrage 套戥；套汇；套利 A+* lV*@0  
arbitrageur 套戥者；套汇者 Mh-"B([Z  
arbitrary amount 临时款项 Sl,DZ!  
arrangement 措施；安排；协定 ocZ}RI#Q  
arrears 欠款 o?>0WSLlm  
arrears of pay 欠付薪酬 ]$r]GVeN}H  
arrears of revenue 逾期未收税款；逾期未收的帐项 yVmp,""a  
articles of association 组织章程；组织细则；组织章程细则 aO&{.DO2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A_wf_.l4h  
ascertainment of profit 确定利润 Yz_}*  
"Asia Clear" “亚洲结算系统” x-CjxU3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 B#%QY\<X  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 yj4"eDg]  
Asian Development Fund [ADF] 亚洲发展基金 N{HAWB{  
Asian dollar bond 亚洲美元债券 i~]
60M>  
Asian dollar market 亚洲美元市场 >B**fZ~L  
Asian dollar rate 亚洲美元利率 @i>)x*I#AI  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 BNCM{}e  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '`k7l7I[@  
asked price 沽盘；喊价；索价；卖方报价 |ffHOef  
assessable income 应评税入息 K?'m#}]  
assessable loss 应评税亏损 )2?]c  
assessable profit 应评税利润 zMbFh_dcq  
assessable value 应评税值 18rV Acj  
assessed profit 估定利润 Y:TfD{Xgc  
assessed value 经评估价值
Q
jY}$  
assessment 评税；评定；估价；评税单 7CH&n4v  
assessment number 评税编号；估价编号 SQ4^sk_!  
assessment of additional tax 补加税评税 81{8F  
assessment of performance 业绩评估；实绩评价 49=pB,H;H  
Assessor 评税主任 }={@_g#  
asset price bubbles 资产价格泡沫 8fP2qj0  
asset-backed securities 具资产保证的证券 Eb[;nk?  
assets accretion 资产增值 t;w<n"  
assets and liabilities 资产与负债 <PDCM8  
assets betterment statement 资产递增表；资产改进表 ";rXCH.  
assets lending 实物放款；有抵押贷款 )Su>8f[?e  
assets of the company passing on the death 死者去世时转移的公司资产 `D[O\ VE  
assets pledged as security for liabilities 用作负债抵押的资产 IdAh)#) 7  
assets portfolio 资产投资组合 yO%^[c?  
assets price 资产价格 ?m]vk|>  
assets quality 资产质素 Dnw^H.  
assets realization 资产变现 {. 9BG&  
assets refinancing arrangement 资产再集资安排 auK9wQ%\  
assets securitization 资产证券化 /'jX_ V_$|  
assets situated outside Hong Kong 在香港以外地方的资产 + m-88  
assets stripping 削减资产；拆卖资产 #ay/VlD@  
assets value 资产值 NgyEy n \  
assignee 承让人 QvZ"{  
assignment 转让；转让书；转让契 FJtmRPP[r  
assignment of interest 权益转让 _`?cBu`  
assignment of letters patent and trade mark 专利证书及商标转让 (yP1}?  
assignment of property 物业转让；物业转让书 I#(lxlp"Ho  
assignment right 转让权 Hvk~BP' m  
assignor 转让人 /ZV2f3;t  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 P-4$Qksx  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3=uhy|f! /  
associate member 附属会员 7@<.~*Bl6  
associated body corporate 相联法人团体 EO)JMV?6  
associated company 相联公司；联属公司 (1D1;J4g  
associated corporation 相联法团 A)]&L`s  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zb9G&'7  
公认会计师公会〔英国〕 lg-_[!4Z  
Association of Futures Exchange Brokers 香港期货经纪协会 _S ng55s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 MN2i0!+  
association of underwriters 承保人组织 aJ(/r.1G  
assumption of control 接管 Y`j$7!j  
assurance 担保；保险；转易；转易书 L'{W|Xb+  
assurance of interest 权益的转易 Qpmq@iL  
at 19XX price 按一九ＸＸ年价格计算 0o>C, `  
at a discount 按赔价计算；按贴水价格计算；打折扣 {FvFah  
at a premium 按溢价计算；按升水价格计算 5/'Q0]4h  
at call 通知付款；按通知 hxL?6mhY  
at constant market price 按固定市价计算 "ZGP,=?y2  
at constant price 按固定价格计算 b=lJ`|  
at cost 按成本计算 59)w+AW  
at current market price 按当时市价计算；按现时市价计算 &f.|MNz;  
at current price 按当时价格计算；按现时价格计算 3Y38lP:>h  
at factor cost 按要素成本计算；按生产要素成本计算 NRtH?&7  
at money-of-the-day price 按付款当日价格计算 r=n{3o+  
at or better 按指定或较佳价位〔买卖指令〕 17KQ  
at par 按面值计算；平价 9$HKP9G  
at sight 见票即付 h<%$?h+}  
at the close 按收市盘 4u}Cki,vOK  
at the opening 按开市盘 =_-u;w1D  
attestation 见证；见证条款 2QaE&8vW  
at-the-money option 平价期权 bp9R
F d{  
attorney 受权人；受托代表人 >p
-UQc  
attornment 新拥有人承认书  6a,8t  
attributable profit 可归属利润 o664b$5nsI  
attributable share value 可归属股份价值 :%sBY0 yF  
Auckland Stock Exchange 奥克兰证券交易所 h}SZ+G/L  
auction 拍卖 jXA/G%:[  
auctioneer 拍卖商 aNu.4c/5  
audit 审计；核数 I^k&v V  
Audit Commission 审计署 @)h>vg  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Yg.[R] UC  
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〕 HZ'rM5Kq  
audit review 帐目审查 o^2MfFS  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ZXb|3|D  
audited account 审计帐目；经审计的帐目 TbD  
audited annual account 经审计的周年帐目 =8 @DYz'  
audited balance sheet 经审计的资产负债表 N[W#wYbH  
auditor 核数师；核数主任；审计师 sn:VMHrOT  
auditor's certificate 核数师证明书；审计师证明书 j_g(6uZhz3  
auditor's report 核数师报告；审计师报告 j ^j"w(a  
Aussie bond 澳元债券 ly` A,dh  
austerity budget 紧缩预算 {V>F69IU  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Ps@']]4>W  
Australia All Ordinaries Index 澳洲所有普通股票指数 qa^cJ1@  
Australian Dollar [AUD] 澳元 Kc\8GkdB  
Australian Options Market 澳大利亚期权市场 nIg 88*6b,  
Australian Securities Commission 澳洲证券事务监察委员会 +w]#26`d  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 UPGUJ>2Z  
Australian Stock Exchange 澳大利亚证券交易所 @!OXLM   
Austrian Schilling [ATS] 奥地利先令 >rQj1D)@  
authentication 认证；鉴证 D{JjSky  
authority to purchase 委托购买证；委购书 l-%]f]>  
authorization 认可；核准；授权；授权书 rgIWM"  
authorization by direction 指示授权 9~W]D!m,  
authorization by instruction 指令授权 +45SKu=  
authorization by warrant 令状授权 4x)vy-y  
authorization of unit trust 单位信托的认可 5/nL[4Z  
authorized agent 指定代理人 2ul8]=  
authorized capital 法定资本 HU>>\t?d  
authorized clerk 出市员 Cl&mz1Y;]1  
authorized dealer 认可交易商 4E.9CjN1>  
authorized financial institution 认可财务机构 ^(:~8 h  
authorized fund 认可基金 E:8*o7  
authorized fund house 获授权的基金公司；认可基金公司 BmV`<Q,  
authorized institution 认可机构 8  *f9  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5.VPK 338A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >ZkL`!:s  
authorized insurer 获授权保险人；获认可承保人 fhN\AjB6Td  
authorized investment 特准投资项目 } TUr96  
authorized person 获授权人 oVK:A;3T|  
authorized representative 获授权代表 $3"hOEN@5`  
authorized share capital 法定股本 o_Zs0/  
automated quotation system 自动报价系统 vU%K%-yXG7  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] E&cC2(w  
自动交易系统〔香港期货交易所有限公司〕 #@DJf  
automatic adjustment mechanism 自动调整机制 TQck$&  
automatic adjustment system 自动调整系统 !nl-}P,  
Automatic Clearing House 自动票据交换所 9 3)fC  
automatic exchange rates accumulation system 自动化汇率累集系统 ^Saf z8-3o  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *4 LS``  
automatic teller machine [ATM] 自动柜员机 K[iAN;QCe%  
autopay 自动转帐 7T[$BrO\  
available assets 可用资产 nPvys~D  
available fiscal reserve 现存财政储备 mBwz.KEm<  
available profit 可用利润 8D)1ZUx7`  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %/I:r7UR{  
average 平均；平均数；海损 By@65KmR"  
average basic salary 平均基本薪金 3=n6NTL  
average consumer expenditure 平均消费开支；一般消费开支 V$hL\`e  
average cost 平均成本 iHNQxLkk{:  
average cost of land production 增辟土地平均成本 cVx SO`jZw  
average daily turnover 平均每日成交额 fCUx93,>z  
average daily wage rate 平均每日工资率 15jQ87)  
average expenditure pattern 平均开支模式 S'HA]  
average growth rate 平均增长率 t[2b~peNI  
average net fixed assets 固定资产平均净值 `l]Lvk8O  
average of relatives 相对价格平均数 0qNk.1pv  
average price 平均价格 M#4;y,n<k  
average propensity to consume 平均消费倾向；一般消费倾向 Ew0)MZ.#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 v`K%dBa  
average rate 平均率 8gNTW7W
/  
average revenue 平均收入；平均收益 YT8q0BR]  
average stock 平均库存；平均存货 IoOOS5a  
average yearly rent 平均年租 |v7Je?yh  
avoidance of double taxation 避免双重课税 Pi"?l[T0  
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 W)ug%@)  
k5K5OpY  
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