一些有用的会计术语(也不知道发的地方对不对)A

A: >V&GL{  
A share Ａ股；甲类股份 Q1DiEg  
abatement of tax 减税；减扣免税额 F Zk[w>{  
ABN AMRO Bank N.V. 荷兰银行 3X1 U  
above-the-line expenditure 线上项目支出；经常预算支出 h;J%Z!Rjw  
above-the-line receipt 线上项目收入；经常预算收入 Oc/ i'  
ABSA Asia Limited 南非联合亚洲有限公司 F[0w*i&u5  
absolute change 绝对数值变更 z+nq<%"'  
absolute expenditure 实际开支 hOm0ND?;1  
absolute guideline figure 绝对准则数字 YUlH5rO3  
absolute interest 绝对权益 v=YI%{tx)  
absolute order of discharge 绝对破产解除令 (i]0IYMXy*  
absolute profit margin 绝对利润幅度 z+Ej`$E{lD  
absolute value 实值；绝对值 {=P}c:iW  
absolutely vested interest 绝对既得权益 iDlg>UYd  
absorbed cost 已吸收成本；已分摊成本 q9(hn_X@/  
absorption 吸收；分摊；合并 1_)Y{3L  
absorption rate 吸收率；摊配率；分摊率 |eej}G(,m}  
ACB Finance Limited 亚洲商业财务有限公司 sTi3x)#xB  
acceptable form of reciprocity 合理的互惠条件 #-g2p?+i&  
acceptable rate 适当利率；适当汇率 HU-#xK  
acceptance agreement 承兑协议
?a~#`<  
acceptance for honour 参加承兑 -L2%,.E>4  
acceptor 承兑人；接受人；受票人 PkF'#W%  
acceptor for honour 参加承兑人 OUm,;WNLf  
accident insurance 意外保险 F'njtrO3  
Accident Insurance Association of Hong Kong 香港意外保险公会 sfCU"O2G  
accident insurance scheme 意外保险计划 ^<Sy{KY  
accident year basis 意外年度基准 t\-;n:p-  
accommodation 通融；贷款 sTECNY=l  
accommodation bill 通融票据；空头票据 EB5^eNdL  
accommodation party 汇票代发人 x<) T,c5Y  
account balance 帐户余额；帐户结余 ODPWFdRar  
account book 帐簿 G5$YXNV  
account collected in advance 预收款项 5g phza  
account current book 往来帐簿 PtOYlZTe?  
account of after-acquired property 事后取得的财产报告 9Ljd or  
account of defaulter 拖欠帐目 {Ytqs(`   
account payable 应付帐款 v <E#`4{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 V}q=!zz  
account receivable 应收帐款 ;QQ/bM&I  
account receivable report 应收帐款报表 sW@_q8lG  
account statement 结单；帐单；会计财务报表 u%nhQ%  
account title 帐户名称；会计科目 g|x*sZR~Y  
accountant's report 会计师报告 N-Sjd%Z  
Accountant's Report Rules 会计师报告规则 |Q#CQz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 TiSV`V
q  
Accounting Arrangements 《会计安排》 ob7hNo#  
accounting basis 会计基础 /Au7X'}  
accounting by Official Receiver 破产管理署署长呈交的帐目 S~.%G)R  
Accounting Circular 《会计通告》 dqw0ns.2  
accounting class 会计类别 ZrDr/Q~  
accounting date 记帐日期；会计结算日期 !]!J"!xg*  
accounting for money 款项核算 ||rZ
+<  
Accounting Officer 会计主任 OBZ:C!  
accounting period 会计报告期；会计期 Zex`n:Wl?j  
accounting policy 会计政策；会计方针 6Zq7O\  
accounting practice 会计惯例 4Kn)5>  
accounting principle 会计准则 6i*LP(n  
accounting record 会计记录 VJ|80?4h  
accounting report 会计报告 !FbW3p f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Xe<kd
B3  
Accounting Society of China 中国会计学会 )|L#i2?:  
accounting statement 会计报表 Rj/y.g  
accounting system 会计制度；会计系统 1IZTo!xi  
accounting transaction 会计事项；帐务交易 <l^#FH  
accounting treatment 会计处理 jg=}l1M"  
accounting year 会计年度 u$y5?n|  
accretion 增值；添加 #:}mi;{  
accrual 应计项目；应累算数目 p|'Rm]&jb  
accrual basis 应计制；权责发生制 G'6f6i|<I@  
accrual basis accounting 应计制会计；权责发生制会计 &,iPI2`O A  
accrue 应累算；应计 ya/pn qS  
accrued benefit 应累算利益 f5hf<R),A  
accrued charges 应计费用 <|4L+?_(&  
accrued cumulative preference share dividend 应累算的累积优先股股息 5Q@4@b{C
 
accrued expenses 应累算费用 ,M$J yda  
accrued interest payable 应付利息；应计未付利息 ^uWj#  
accrued interest receivable 应收利息；应计未收利息 %jj\w>  
accrued right 累算权益 OT}^dPQe  
accruing profit 应累算的利润 3+WostOx  
accumulated fiscal reserve 累积财政储备 MF.$E?_R  
accumulated profit 累积利润；滚存溢利 Y .\<P*iO  
accumulated reserve 累积储备 #l-/!j  
accumulation of surplus income 累积收益盈余 1_G5uHO  
acquired assets 既得资产 z]R)Bh  
acquisition 收购；购置；取得 jMQ7^(9-  
acquisition cost 购置成本 5q{ -RJ  
acquisition expenses 购置费用 t[b@P<F  
acquisition of 100% interest 收购全部股权 eLN[`hJ  
acquisition of control 取得控制权 h v/+  
acquisition of fixed assets 购置固定资产 dmUa\1g#  
acquisition of shell “买壳” MnD^jcx   
acquisition price 收购价 #=aTSw X  
act of God 天灾 '| bHu  
acting partner 执事合伙人 ]ag^~8bG @  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hwd{^  
active partner 积极参与的合伙人 </)QCl'd  
active trading 交投活跃 8WMGuv  
actual circulation 实际流通 ueV,p?Wo  
actual cost 实际成本 xY1@Ja  
actual expenditure 实际开支；实际支出 wT
PHc:2  
actual income 实际入息；实际收入；实际收益 %2EHYBQjN  
actual market 现货市场 1c}LX.9K  
actual price 现货价；实际价格 t Ai?Bjo  
actual profit 实际利润 bKP@-<:]  
actual quotation 实盘；实际价位；实际报价 uPBtR  
actual year basis 按实际年度计算 uy oEMT#u  
actuals 实货 2, r{zJ8  
actuarial investigation 精算调查 =!P$[pN2  
actuarial principle 精算原则 @[w.!GW%  
actuarial report 精算师报告 @RFJe$%  
Actuarial Society of Hong Kong 香港精算学会 XT~]pOE;D  
actuarial valuation 精算师估值 5WU?Km  
actuary 精算师 f&L8<ASFo  
ad referendum agreement 暂定协议；有待覆核的协定 qBXIR}  
ad valorem duty 从价税；按值征税 [p&2k&.XYe  
ad valorem duty system 从价税制 hR%2[lBn!]  
ad valorem fee 从价费 #i}:CI>2  
ad valorem tariff 从价关税 Xo~kB)|,  
additional allowance 额外免税额 p)w{}@%r  
additional amount for unexpired risk 未过期风险的额外款额 TrmrA$5f  
additional assessable profit 补加应评税利润 &U0Y#11Cx  
additional assessment 补加评税 H"J>wIuGX  
additional commitment 额外承担 -%6Y&_5VK  
additional commitment vote 额外承担拨款 -q}I; cH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Lt\=E8&rh  
additional dependent parent allowance 供养父母额外免税额 e? n8S  
additional provision 额外拨款 uEcK0>xp  
additional stamp duty 附加印花税 QsH?qI&2jp  
additional tax 补加税罚款；补加税款 =E4~/F}9/T  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8I,/ysT:  
adjudged bankrupt 被裁定破产 zvHeoM,  
adjudicated bankrupt 裁定破产人 $q
yST  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 mM
)d`br  
adjudication of bankruptcy 裁定破产；宣告破产 BewJ!,A!  
adjudication of insolvency 裁定无力偿还债务 px=r~8M9}  
adjusted actual 经调整的实数；调整后的实数 xr).
ZswQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 +tvWp>T+  
adjusted figure 经调整的数字；调整后的数额 w@&(=C  
adjusted liabilities 经调整的负债；调整后的负债 {BS`v5*
 
adjusted loss 经调整的亏损；调整后的亏损 4'BZ+A,p  
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  Jyo(Etp  
adjusted profit 经调整的利润；调整后的利润 `/L D:R  
adjusted surplus 经调整的盈余额；调整后的盈余额 gWpG-RL0  
adjusted value 经调整的价值；调整后的价值 _"c:Z!L  
adjustment 调整；修订；理算〔保险〕 qhqqCVrsW  
adjustment centre 调剂中心 W+D{4:  
adjustment lag 调整过程的时间差距；调整时差 Ul%D}(,  
adjustment mechanism 调整机制 u$V8fus0  
adjustment of loss 亏损调整 I2^Eo5'  
adjustment process 调整过程；调整程序 G "`t$=0  
adjustment range 调整幅度 y?.l9  
administered exchange rate 受管制汇率 ^P}c0}^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ]aTF0 R  
administration expenses 行政费用 _1kcz]]F  
administration fee 手续费；行政费 tB==v{t  
administration in bankruptcy 破产管理 wTkcR^  
administration order 遗产管理令 k~HS_b*]d  
administrator 管理人；遗产管理人 YH/3N(],  
administrator of the estate 遗产管理人 6P U]I+  
admission of debt 债项承认书 uhO-0H  
admission of proof 接纳债权证明 ]iE)8X  
advance 放贷款项；垫付款项；预支款项；预付款项 ,R2;oF_  
advance account 暂支帐目；预付款帐户 pIP^/
H  
advance compensation 预付补偿金 :Wl`8p4]  
advance from shareholder 股东垫款 d<+@cf_9  
advance pending reimbursement 预支以待日后付还 ^U[yk'!Y  
advanced economy 先进经济体系 D~LU3#n  
advancement 预付；预付财产 ~;P>}|6Y  
advances warrant 垫款令 r"\g6<RP  
advancing 贷出 *e}1KcJ  
adverse balance 逆差 Gn}^BJN  
adverse exchange 逆汇 3~6,fTMz{  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~ w,hJ `  
advice for collection 托收通知书 [2Ot=t6]  
advice of drawing 提款通知书；汇票通知书 f5dctDHP  
advice of payment 付款通知 85 <%L:EC  
Advisory Committee [Securities and Futures Commission] 0o&B 7N  
谘询委员会〔证券及期货事务监察委员会〕 tX 3y{W10"  
Advisory Committee on Diversification 经济多元化谘询委员会 `(Ij@84  
affidavit 誓章；遗产申报誓章 1./iF>*A  
affidavit of no receipt 述明无收款的誓章 &L`yX/N2  
affiliate 联号；联营公司；附属公司 i$W E1-  
affiliated company 附属公司；联号；联营公司 iyr'9BA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #) bqn|0l
 
affordability 负担能力 :Co+haW  
African Development Bank [AfDB] 非洲开发银行 gi5Ffvs$  
after-acquired property 事后取得的财产 |VE*_G  
after-hours dealing 市后交易 DX#_0-o  
after-tax profit 税后盈利；税后利润；税后溢利 <Z^qBM  
agency agreement 代理协议 SlojB^%  
agency expenses 代理机构的开支 Zg~6  
agency fee 代理费 kV:C=MLI  
Agency Law 《代理法》 'Bb@K[=s  
agent 代理人；承销人 k}$k6Sr"  
agent of company 公司代理人 n9x&Ws;  
agent's fee 代理人费；经纪费 ]/y69ou  
aggregate 总计；总数；总体数字 Y:'#jY*V  
aggregate amount 总款额；总额 Cv;\cI"&  
aggregate assets and liabilities 总体资产与负债
("-`Y'"K  
aggregate at constant price 按固定价格计算的总体数字 StWF66u34&  
aggregate demand 总需求 7<p?E7  
aggregate gross position 总持仓量 PP_fTacX  
aggregate limit 总限额 vhj^R5=  
aggregate of salaries tax 合计薪俸税 ]`GDZw`  
aggregate performance 总体表现；总体业绩 PML+$  
aggregate supply 总体供应 gP 6`q  
aggregate surplus 总盈余 JHIXTy__  
aggregate total 整体总额 _E<  
aggregate value 总值；合计价值 X"pp l7o  
aggregated basis 合计基准 1l`$.k  
aggregated net chargeable income 合计应课税入息实额 iz pFl@WS  
aggregation 合并计算；合计；总和 PZsq9;P$  
aggregation of incomes of husband and wife 夫妇入息合并计算 6h_OxO&!U  
aggregation of property 财产的总和 _mSQ>BBRl  
agio 差价；贴水 z~+gche>  
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》 Owz.C_{)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment jYi{[**  
《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》 0&k!=gj:>Z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X=d;WT4,,  
《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》 .ugQH<B  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =gb(<`{>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Y^P'slY{%  
agreement for a settlement 授产协议 Wy.Xx-3W  
agreement for assignment 转让协议 ;UB$Uqs6  
agreement for sale 售卖协议；买卖协议 875BD U  
agreement for sale and purchase 买卖协议 ^&-H"jF  
agreement for the payment of interest 支付利息协议 RIQw+RG>  
agreement for the repayment of money 还款协议 G oJ\6&"  
agreement of reinsurance 再保险协议 &?@5G  
Agricultural Bank of China 中国农业银行 en6oFPG  
air passenger departure tax 飞机乘客离境税 F6h|AF|"  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 N>J"^GX  
airport tax 机场税 QC\][I>  
alcohol duty 酒精税 |+0XO?,sZ  
alienation 让与；让渡；转让 dfoFs&CSKh  
alimony 生活费；赡养费 "p{cz(  
All Ordinaries Index [AOI] 所有普通股指数 xjDV1Xf*  
all risks 全险；综合险 %Kq`8  
All Sales Record for Stock Market 《股票市场成交报告》 >
IzUn: 0F  
Allied Capital Resources Limited 新联财务有限公司 E-_Q3^
  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &R "Q  
allocation letter 拨款信件 3_]<H<w  
allocation of fund 分配款项；预留款项 0u'qu2mV  
allocation of profit 利润分配；溢利分配 Ydr
/ T/1  
allocation warrant 拨款令 HX3R@^vo  
allotment 分配；配股 i@C$O.m(  
allotment notice 股份配售通知；配股通知 79svlq=  
allotment of shares 股份分配 WhR j@y  
allowable 可获宽免；免税的 1L=6Z2*fB4  
allowable business loss 可扣除的营业亏损 9(/ ;Wutj"  
allowable expenses 可扣税的支出 AShnCL8uR  
allowance 免税额；津贴；备抵；准备金 AGN5=K*D  
allowance for debts 债项的免税额 l`vb  
allowance for depreciation by wear and tear 耗损折旧免税额 V~uH)IMkh7  
allowance for funeral expenses 殡殓费的免税额 ZE*m;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !Bv"S0  
allowance for repairs and outgoings 修葺及支出方面的免税额 =k1 ,jn+  
allowance to debtor 给债务人的津贴 W5_:Q@  
alteration of capital 资本更改 1px8af]  
alternate trustee 候补受托人 0DBA 'Cv  
amalgamation 合并 >*PZ&"}M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HCI|6{k  
ambit of charges 征税范围；收费范围 KKd Sh1  
amended valuation 经修订的估值 Qv%"iSe~J  
American Commodities Exchange 美国商品交易所 aF9p%HPDw  
American Express Bank Limited 美国运通银行 ]mN'Qoc  
American Stock Exchange 美国证券交易所 PSO9{!  
amortization 摊销 0z2A!ap  
amount due from banks 存放银行同业的款项 )@xHL]!5m  
amount due from banks abroad 存放海外银行同业的款项 cGhnI&  
amount due from holding companies 控股公司欠款 1N_G
k&  
amount due from local banks 存放本港银行同业的款项 )Qe4J0.  
amount due to banks 银行同业的存款 S`Jo^!VJ4  
amount due to banks abroad 海外银行同业的存款 9U_uw Rv2  
amount due to holding companies 控股公司存款 +ou ]|  
amount due to local banks 本港银行同业的存款 +P?!yH,n  
amount due to outport banks 外埠银行同业的存款 ^ 2"r't  
amount for note issue 发行纸币的款额 Gk9Y{  
amount of bond 担保契据的款额 hpD\,  
amount of consideration 代价款额 pcd*K)  
amount of contribution 供款数额 =kz(1Pb  
amount of indebtedness 负债款额 GHaOFLY  
amount of principal of the loan 贷款本金额 }7>r,  
amount of rates chargeable 应征差饷数额 4LRrrW  
amount of share capital 股本额 Q`"gKBN1  
amount of sums assured 承保款额 S <C'#vj  
amount of variation 变动幅度 X|}yp|  
amount of vote 拨款数额 d`he Wv^/`  
amount payable 应付款额 P8N`t&r"7  
amount receivable 应收款额 B>&Q]J+

R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |gvx^)ro  
analysis 分析 ^tS{a*Yn  
ancillary risk 附属风险 M]O _L  
annual account 周年帐目；周年帐目报表；年度决算；年结 CbmT aEaP  
annual accounting date 年结日期 B? $9M9  
annual allowance 每年免税额；年积金；年度津贴；年津 ~s@PP'!  
annual balance 年度余额 2lVJ"jg  
annual disposable income 每年可动用收入 V _(L/6  
annual estimates 周年预算 39p&M"Yo  
annual fee 年费 eI8rnp(Ia  
annual general meeting 周年大会 uD=i-IHT  
annual growth rate 年增率；每年增长率 >h^CC*&'pw  
annual long-term supplement 长期个案每年补助金 {9kH<,PJ;!  
annual pensionable emolument 可供计算退休金的年薪 ke'aSD  
annual report 年报 ~)\9f 1O{^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M#BM
`2!s  
annual return 周年报表；周年申报表；每年报税表格 W(h].'N  
Annual Return Rules 《周年报表规则》 >K }j}M%  
annual review of consumer prices 每年消费物价回顾 X]^FHYjhS  
annual roll-forward basis 逐年延展方式 xbbQ)sH&m  
annual salary 年薪
;B4x>  
annual statement 年度报表；年度决算表 "gD]K=  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Tm!pAD  
annuitant 年金受益人 Wpgp YcPS  
annuity 年金 O$F<x,  
annuity contract 年金合约 bXSsN\:Y@[  
annuity on human life 人寿年金 dQX<X}  
antecedent debt 先前的债项 i2. +E&3v  
ante-dated cheque 倒填日期支票 }HO3D.HE^  
anticipated expenditure 预期开支 `w&Y[8+E  
anticipated net profit 预期纯利 ,t"?~Hl".  
anticipated revenue 预期收入 'R'P^  
anti-inflation measure 反通货膨胀措施 Y nD_:Z
K  
anti-inflationary stance 反通货膨胀立场 <SK%W=  
apparent deficit 表面赤字 tM&O<6Y  
apparent financial solvency 表面偿债能力 Ri[ v(Zf  
apparent partner 表面合伙人 _ELuQ>zM]+  
application for personal assessment 个人入息课税申请书 C[E[|s*l  
application of fund 资金应用 h(M_ K  
application to release as liquidator and to destruct the books of accounts and documents :Ma=P\J W  
申请免除清盘人职务及毁灭帐簿与文件 ( (.b&  
appointed actuary 委任精算师 (T290a9y>  
appointed auditor 委任核数师；委任审计师 pD^7ZE6  
appointed trustee 委任的受托人 S&yKi  
appointer 委任人 u'Od~x^z  
apportioned pro rata 按比例分摊 9%{V?r]k  
apportionment 分配；分摊 }>q%##<n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P
tt  
apportionment formula 分摊方程式 $&fP%p  
apportionment of estate duty 遗产税的分摊 |hx"yy'ux  
appraisal 估价；评估 Alo;kt@x  
appreciable growth 可观增长 `S`,H  
appreciable impact 显着影响 QcW6o,  
appreciable increase 可观增长 uPe&i5YR  
appreciation 增值；升值 Ox| ?  
appreciation against other currencies 相对其他货币升值 BM~>=emc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A_8UPGh8  
appreciation tax 增值税 /Bt+Ov3k  
appropriation 拨款；拨用；拨付 fT]hpoJ
l  
appropriation account 拨款帐目 %-lilo   
Appropriation Bill 拨款法案 B=?m_4
\$m  
appropriation-in-aid system 补助拨款办法 hg2a,EU\Z  
approved assets 核准资产 0|Rt[qwKb@  
approved basket stock 认可一篮子证券 -
0I]Sm;$  
approved budget 核准预算 k?!CJ@5
$  
approved charitable donation 认可慈善捐款 Q1Jw7R#?l  
approved charitable institution 认可慈善机构 oouhP1py,  
approved currency 核准货币；认可货币 8;
%F-?  
approved estimates 核准预算 `>HM<Nn-0  
approved estimates of expenditure 核准开支预算 !t;B.[U *  
approved overseas insurer 核准海外保险人 buj*L&  
approved overseas trust company 核准海外信托公司 iBqxz:PHN(  
approved pooled investment fund 核准汇集投资基金 +hIC N,8!  
approved provident fund scheme 认可公积金计划 h!~Qyb>W  
approved provision 核准拨款 MD4RSl<F  
approved redeemable share 核准可赎回股份 6E^h#Ozl 9  
approved regional stock 认可地区性证券 a<E
\9DL  
approved retirement scheme 认可退休金计划 5bj9S  
approved subordinated loan 核准附属贷款 IPVD^a?  
arbitrage 套戥；套汇；套利 U} K]W>Z  
arbitrageur 套戥者；套汇者 s)A=hB-V  
arbitrary amount 临时款项 ?hFG+`"W  
arrangement 措施；安排；协定 h,*-V 'X.k  
arrears 欠款 %&iY5A  
arrears of pay 欠付薪酬 e{Y8m Xu  
arrears of revenue 逾期未收税款；逾期未收的帐项 VYo2m  
articles of association 组织章程；组织细则；组织章程细则 X/8TRi
TFv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9K:ICXm  
ascertainment of profit 确定利润 TOH+JL8L  
"Asia Clear" “亚洲结算系统” s7Z+--I)L  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 2lu AF2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {qJ(55  
Asian Development Fund [ADF] 亚洲发展基金 h,fC-+H5  
Asian dollar bond 亚洲美元债券
K ; eR)  
Asian dollar market 亚洲美元市场 >zS<1  
Asian dollar rate 亚洲美元利率 d69synEw>k  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 C"*8bVx]$n  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 q; ?Kmk  
asked price 沽盘；喊价；索价；卖方报价 oc>N| ww:  
assessable income 应评税入息 ;CtTdr  
assessable loss 应评税亏损 PR2;+i3  
assessable profit 应评税利润 H/^t]bg,  
assessable value 应评税值 &&>Tfzh  
assessed profit 估定利润 /J5)_>
R:  
assessed value 经评估价值 V|hr9  
assessment 评税；评定；估价；评税单 8-s7s!j  
assessment number 评税编号；估价编号 >4G~01  
assessment of additional tax 补加税评税 {3qlx1w  
assessment of performance 业绩评估；实绩评价 U3^3nL-M9  
Assessor 评税主任 \LYNr
L~?J  
asset price bubbles 资产价格泡沫
..fbRt  
asset-backed securities 具资产保证的证券 o:
c
:hSV  
assets accretion 资产增值 ?'^dYQ4  
assets and liabilities 资产与负债 QB<~+dW  
assets betterment statement 资产递增表；资产改进表 Q35D7wo'}  
assets lending 实物放款；有抵押贷款 0x2[*pJ|IW  
assets of the company passing on the death 死者去世时转移的公司资产 2hf7F";Af  
assets pledged as security for liabilities 用作负债抵押的资产 *3A)s O  
assets portfolio 资产投资组合 /4YxB,  
assets price 资产价格 5_+pgJL  
assets quality 资产质素 1a tQ9  
assets realization 资产变现 %
hVI*p3  
assets refinancing arrangement 资产再集资安排 aflBDo1c  
assets securitization 资产证券化 Zv5vYe9Ow  
assets situated outside Hong Kong 在香港以外地方的资产 oqa8v6yG'  
assets stripping 削减资产；拆卖资产 y1bo28  
assets value 资产值 PlRcrT"#w  
assignee 承让人 ho%G  
assignment 转让；转让书；转让契 >9Z7l63+}  
assignment of interest 权益转让 D zdKBJT+  
assignment of letters patent and trade mark 专利证书及商标转让 =Bos>;dl  
assignment of property 物业转让；物业转让书 9P&{Xhs7  
assignment right 转让权 b6d}<b9#  
assignor 转让人 ^ pNA_s!S  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Zq{TY)PI]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 mCSt.n~  
associate member 附属会员 gv7@4G  
associated body corporate 相联法人团体 589P$2e1X  
associated company 相联公司；联属公司 .s%dP.P:i1  
associated corporation 相联法团 w^^8*b<  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (g3DI*Z  
公认会计师公会〔英国〕 2. f8uq  
Association of Futures Exchange Brokers 香港期货经纪协会 Xu7lV  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 nk"nSXm3SR  
association of underwriters 承保人组织 5Bp>*MR/".  
assumption of control 接管 i?D)XXB85  
assurance 担保；保险；转易；转易书 P-\65]`C  
assurance of interest 权益的转易 "eIE5h  
at 19XX price 按一九ＸＸ年价格计算 &*; Z(ul&9  
at a discount 按赔价计算；按贴水价格计算；打折扣 #F#M<d3-2  
at a premium 按溢价计算；按升水价格计算 %+oV-o\ #A  
at call 通知付款；按通知 T'-kG
"lb  
at constant market price 按固定市价计算 
oA+'9/UY  
at constant price 按固定价格计算 ^!Tq(t5V  
at cost 按成本计算 !X\aZ{}Q  
at current market price 按当时市价计算；按现时市价计算 ]<k+a-Tt  
at current price 按当时价格计算；按现时价格计算 t[:G45].-k  
at factor cost 按要素成本计算；按生产要素成本计算 {
'6-;2&f  
at money-of-the-day price 按付款当日价格计算 ]RxWypA`  
at or better 按指定或较佳价位〔买卖指令〕 `8kL=%(h  
at par 按面值计算；平价 )CD-cz6n  
at sight 见票即付 @c=bH>Oz  
at the close 按收市盘 Pv\-D<&@m  
at the opening 按开市盘 fv:&?gc  
attestation 见证；见证条款 }1|FES  
at-the-money option 平价期权 i2!0bY  
attorney 受权人；受托代表人 |N0RBa4%  
attornment 新拥有人承认书 a"8H(HAlNn  
attributable profit 可归属利润 sOm&7A?  
attributable share value 可归属股份价值 d5'4RYfkQ  
Auckland Stock Exchange 奥克兰证券交易所 %[OZ;q& X  
auction 拍卖 COcS w  
auctioneer 拍卖商 >g,i"Kg  
audit 审计；核数 3-gy)5.xe  
Audit Commission 审计署 9'A^n~JHF  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -Xt0=3,  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ,f$ftn\~j/  
audit review 帐目审查 pDt45   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Wb;D9Z  
audited account 审计帐目；经审计的帐目 -+WE9  
audited annual account 经审计的周年帐目 5>>JQ2'W  
audited balance sheet 经审计的资产负债表 iZ9ed]mf  
auditor 核数师；核数主任；审计师 ]~9YRVeC  
auditor's certificate 核数师证明书；审计师证明书 R0T{9,;[`  
auditor's report 核数师报告；审计师报告 S'=}eeG  
Aussie bond 澳元债券 I[P_j`aE  
austerity budget 紧缩预算 R T/)<RT9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 gb/<(I )  
Australia All Ordinaries Index 澳洲所有普通股票指数 g5t`YcL  
Australian Dollar [AUD] 澳元 j`%a2  
Australian Options Market 澳大利亚期权市场 |)%;B%  
Australian Securities Commission 澳洲证券事务监察委员会 {Z#=ppvs  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2{4f>,][  
Australian Stock Exchange 澳大利亚证券交易所 ;+rcT;_^/  
Austrian Schilling [ATS] 奥地利先令 m:c .dei5  
authentication 认证；鉴证 Ly]J-BTe  
authority to purchase 委托购买证；委购书 uYXkD#{  
authorization 认可；核准；授权；授权书 j7b4wH\#  
authorization by direction 指示授权 ageTv/  
authorization by instruction 指令授权 4MP8t@z  
authorization by warrant 令状授权 ZC3;QKw>  
authorization of unit trust 单位信托的认可 `( _N9.>B  
authorized agent 指定代理人 6b\JD.r*{  
authorized capital 法定资本 n"f:6|<  
authorized clerk 出市员 Ym 1; /'  
authorized dealer 认可交易商 /#!
1  
authorized financial institution 认可财务机构 t"X^|!hKIF  
authorized fund 认可基金 (PSL[P  
authorized fund house 获授权的基金公司；认可基金公司 ?fQ8Ff  
authorized institution 认可机构 f'OcW*t  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t<MO~_`!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 n= FOB0=  
authorized insurer 获授权保险人；获认可承保人 !&R|P|7qN}  
authorized investment 特准投资项目 O8/r-?4.  
authorized person 获授权人 ]4]AcJj  
authorized representative 获授权代表 K1zH\wH  
authorized share capital 法定股本 9ZI^R/*Kc  
automated quotation system 自动报价系统 _xr@dK<   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] d?)Ic1][  
自动交易系统〔香港期货交易所有限公司〕 ,Gy2$mglB  
automatic adjustment mechanism 自动调整机制 ]:~z#k|2@6  
automatic adjustment system 自动调整系统 -?vVV@W-O^  
Automatic Clearing House 自动票据交换所 s,H }km  
automatic exchange rates accumulation system 自动化汇率累集系统 oT"7O5v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K k|mV&3J  
automatic teller machine [ATM] 自动柜员机 l4\!J/df  
autopay 自动转帐 A}_0iwG  
available assets 可用资产 hpo*5Va  
available fiscal reserve 现存财政储备 CQH^VTQ  
available profit 可用利润 .@@&q4=&  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 u^( s0q  
average 平均；平均数；海损 JdX!#\O  
average basic salary 平均基本薪金 x$.0:jP/s  
average consumer expenditure 平均消费开支；一般消费开支 I$*LMzve  
average cost 平均成本 &<t`EI];)4  
average cost of land production 增辟土地平均成本 B* k|NZj  
average daily turnover 平均每日成交额 fHXz{,?/w  
average daily wage rate 平均每日工资率 kyr=q-y  
average expenditure pattern 平均开支模式 {VKP&{~O  
average growth rate 平均增长率 L | #"Yn  
average net fixed assets 固定资产平均净值 >w#&f
d  
average of relatives 相对价格平均数 VN]j*$5   
average price 平均价格 rN`-ak  
average propensity to consume 平均消费倾向；一般消费倾向 SbH} cu8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 /@0  
average rate 平均率 <=@6UPsn2  
average revenue 平均收入；平均收益 HjZf3VwI  
average stock 平均库存；平均存货 w$jq2?l  
average yearly rent 平均年租 Wt!8.d}=  
avoidance of double taxation 避免双重课税 F **/T  
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 QPKY9.Rvv  
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