一些有用的会计术语(也不知道发的地方对不对)A

A: /Tm+&Jd  
A share Ａ股；甲类股份 s0;a j<J  
abatement of tax 减税；减扣免税额 
6_KvS  
ABN AMRO Bank N.V. 荷兰银行 {:!>Y1w>  
above-the-line expenditure 线上项目支出；经常预算支出 gR# k'  
above-the-line receipt 线上项目收入；经常预算收入 M9R'ONYAa  
ABSA Asia Limited 南非联合亚洲有限公司 tUxH6IS  
absolute change 绝对数值变更 9gw;MFP)D  
absolute expenditure 实际开支 z+Fu{<#(  
absolute guideline figure 绝对准则数字 eZ(ThA*2=t  
absolute interest 绝对权益 uc@4fn  
absolute order of discharge 绝对破产解除令 EGt 50  
absolute profit margin 绝对利润幅度 er7(Wph  
absolute value 实值；绝对值 (Q=o9o:b  
absolutely vested interest 绝对既得权益 SkmTW@v  
absorbed cost 已吸收成本；已分摊成本 -`XS2  
absorption 吸收；分摊；合并 -_t4A *  
absorption rate 吸收率；摊配率；分摊率 8bdO-LJ9  
ACB Finance Limited 亚洲商业财务有限公司 R
&.&x'<  
acceptable form of reciprocity 合理的互惠条件 02t({>`  
acceptable rate 适当利率；适当汇率 4;Ucas6  
acceptance agreement 承兑协议 _-y1>{]H  
acceptance for honour 参加承兑 T
YGI f4z  
acceptor 承兑人；接受人；受票人 56<UxIa~  
acceptor for honour 参加承兑人 /i>n1>~yn  
accident insurance 意外保险 ]-X6Cl  
Accident Insurance Association of Hong Kong 香港意外保险公会 bpZA%{GS  
accident insurance scheme 意外保险计划
J^jd@
E  
accident year basis 意外年度基准 &"K_R(kN  
accommodation 通融；贷款 GxD`M2  
accommodation bill 通融票据；空头票据 #;ObugY,  
accommodation party 汇票代发人 {f-O~P<Z4  
account balance 帐户余额；帐户结余 OgIRI8L  
account book 帐簿 GD.Ss9_h1  
account collected in advance 预收款项 K0j%\]\Tp  
account current book 往来帐簿 G4SA u  
account of after-acquired property 事后取得的财产报告 G7"(,L` 5  
account of defaulter 拖欠帐目 7ihcjyXB  
account payable 应付帐款 rHw#<oV  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8+|W%}  
account receivable 应收帐款 46D`h!7L  
account receivable report 应收帐款报表 u~M$<|;  
account statement 结单；帐单；会计财务报表 n46!H0mJ  
account title 帐户名称；会计科目 o0`']-)*2  
accountant's report 会计师报告 6?[P^{GpH  
Accountant's Report Rules 会计师报告规则 G$TO'C
iu:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 p%mHxYP  
Accounting Arrangements 《会计安排》 Xrb7.Y0d  
accounting basis 会计基础 (J5}1Q<K  
accounting by Official Receiver 破产管理署署长呈交的帐目 k5aB|xo  
Accounting Circular 《会计通告》 @z ",1^I  
accounting class 会计类别 J";N^OR{A%  
accounting date 记帐日期；会计结算日期 hQj@D\}  
accounting for money 款项核算 } uS0N$4  
Accounting Officer 会计主任 N!~]D[D  
accounting period 会计报告期；会计期 b_nE4>  
accounting policy 会计政策；会计方针 :5CyR3P  
accounting practice 会计惯例 ZtO$kK%q;  
accounting principle 会计准则 e7"T37  
accounting record 会计记录 X$6NJ(2G  
accounting report 会计报告 2T+-[}*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^4$4x  
Accounting Society of China 中国会计学会 i \
NV<I  
accounting statement 会计报表 1xS+r)_n@  
accounting system 会计制度；会计系统 =AzPAN#e  
accounting transaction 会计事项；帐务交易 ;: _K,FU  
accounting treatment 会计处理 =U*D.p*%f  
accounting year 会计年度 ;@qS#7SRB  
accretion 增值；添加 >Vt2@E
e  
accrual 应计项目；应累算数目 rz_W]/G-P  
accrual basis 应计制；权责发生制
nQOdM#dP  
accrual basis accounting 应计制会计；权责发生制会计 I?g}q,!]  
accrue 应累算；应计 IXtG 36O  
accrued benefit 应累算利益 Sk7R;A  
accrued charges 应计费用 -)(=~|,Pq/  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~|S0E:*.  
accrued expenses 应累算费用 J$yq#LBbR@  
accrued interest payable 应付利息；应计未付利息 G-)e(u   
accrued interest receivable 应收利息；应计未收利息 K0( S%v|,}  
accrued right 累算权益 iS+"Jsz  
accruing profit 应累算的利润 .kFO@:  
accumulated fiscal reserve 累积财政储备 $Okmurnn  
accumulated profit 累积利润；滚存溢利 .5a>!B.I  
accumulated reserve 累积储备 _2G _Io  
accumulation of surplus income 累积收益盈余 -W^{)%4g
 
acquired assets 既得资产 $]_SPu  
acquisition 收购；购置；取得 rwXpB<@l@  
acquisition cost 购置成本 ,L-/7}"VHA  
acquisition expenses 购置费用
#T8o+tv  
acquisition of 100% interest 收购全部股权 7uc\AhOk6  
acquisition of control 取得控制权 KX9IC5pR  
acquisition of fixed assets 购置固定资产 7mYcO3{5{  
acquisition of shell “买壳” +^(_S9CO  
acquisition price 收购价 -(?/95 Y  
act of God 天灾 @-[}pZ/  
acting partner 执事合伙人 w~v6=^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 qzNb\y9G  
active partner 积极参与的合伙人 })^eaLBR4  
active trading 交投活跃 5]I)qij q  
actual circulation 实际流通 WeRDaG  
actual cost 实际成本 #d$zW4ur2  
actual expenditure 实际开支；实际支出 W;I{4ed6  
actual income 实际入息；实际收入；实际收益 gNP1UH4m  
actual market 现货市场 X,VI5$  
actual price 现货价；实际价格 nm#23@uZ4K  
actual profit 实际利润 WRu(F54Sk  
actual quotation 实盘；实际价位；实际报价 9R8q+2  
actual year basis 按实际年度计算 0,RY
O :`  
actuals 实货 ;iX~3[]  
actuarial investigation 精算调查 r2\%/9uO  
actuarial principle 精算原则 2fr%_GNu  
actuarial report 精算师报告 + GQ{{B  
Actuarial Society of Hong Kong 香港精算学会 $,by!w'e:l  
actuarial valuation 精算师估值 D%o(HS\E  
actuary 精算师 x+4K,r;  
ad referendum agreement 暂定协议；有待覆核的协定 |x1OWm1:<  
ad valorem duty 从价税；按值征税 t'eu>a1D  
ad valorem duty system 从价税制 *O'|NQhNx>  
ad valorem fee 从价费 K_L7a>Fr  
ad valorem tariff 从价关税 $7AsMlq[(  
additional allowance 额外免税额 ,V 52Fj  
additional amount for unexpired risk 未过期风险的额外款额 THQ #zQ-  
additional assessable profit 补加应评税利润 DDR4h"Y  
additional assessment 补加评税 3@x[M?$  
additional commitment 额外承担 #3 E"Ame  
additional commitment vote 额外承担拨款 (Z$7;OAI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :'wxm3f  
additional dependent parent allowance 供养父母额外免税额 g^A^@~M  
additional provision 额外拨款 n+sv2Wv:  
additional stamp duty 附加印花税 4_-&PZ,d  
additional tax 补加税罚款；补加税款 3LfF{ED@  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m]U  
adjudged bankrupt 被裁定破产 KdozB!\  
adjudicated bankrupt 裁定破产人 aP
xSC>p  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9~Sa7P  
adjudication of bankruptcy 裁定破产；宣告破产 ]>)shH=Yx
 
adjudication of insolvency 裁定无力偿还债务 l[[`-f8j  
adjusted actual 经调整的实数；调整后的实数 _Kaqx"D  
adjusted current assets 经调整的流动资产；调整后的流动资产 BN]o!Y  
adjusted figure 经调整的数字；调整后的数额 j7&#R+f  
adjusted liabilities 经调整的负债；调整后的负债 M**Sus87Q  
adjusted loss 经调整的亏损；调整后的亏损 gD)M7`4  
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 s3A(`heoq  
adjusted profit 经调整的利润；调整后的利润 9U<WR*H  
adjusted surplus 经调整的盈余额；调整后的盈余额 S>x@9$( ym  
adjusted value 经调整的价值；调整后的价值 m33&obSP  
adjustment 调整；修订；理算〔保险〕 i5le0lM  
adjustment centre 调剂中心 \m)s"Sh.  
adjustment lag 调整过程的时间差距；调整时差 C0w_pu  
adjustment mechanism 调整机制 Ux',ma1JK  
adjustment of loss 亏损调整 d4IQ;u  
adjustment process 调整过程；调整程序 bX38=.up  
adjustment range 调整幅度 C{*?  
administered exchange rate 受管制汇率 b&`~%f-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >(H:eRKq  
administration expenses 行政费用 x/{-U05  
administration fee 手续费；行政费 -5og)ZGVUA  
administration in bankruptcy 破产管理 ^jL)<y4`  
administration order 遗产管理令 ?qs
LR  
administrator 管理人；遗产管理人 hd'
QMr[;  
administrator of the estate 遗产管理人 _Ml?cT/J.O  
admission of debt 债项承认书 ;C*2Djb*n  
admission of proof 接纳债权证明 ,?m@Ko7Y  
advance 放贷款项；垫付款项；预支款项；预付款项 aOg9Dqtg)f  
advance account 暂支帐目；预付款帐户 YvG$2F|_)  
advance compensation 预付补偿金
&J/!D#  
advance from shareholder 股东垫款 Cw:|(`
9  
advance pending reimbursement 预支以待日后付还 ~_;.ZZ-H]  
advanced economy 先进经济体系 YkFLNCg4}  
advancement 预付；预付财产 >)Qq^?U  
advances warrant 垫款令 66>X$nx(z  
advancing 贷出 Nt\07*`qCr  
adverse balance 逆差
-]KgLgJ  
adverse exchange 逆汇
m$[:J  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?3D
Fm  
advice for collection 托收通知书 5u9lKno  
advice of drawing 提款通知书；汇票通知书 *j83E[(]  
advice of payment 付款通知 W!ug^2"  
Advisory Committee [Securities and Futures Commission] r:o9:w:  
谘询委员会〔证券及期货事务监察委员会〕 E^n!h06~G  
Advisory Committee on Diversification 经济多元化谘询委员会 ~ a
2A"#f  
affidavit 誓章；遗产申报誓章 oNXYBeu+  
affidavit of no receipt 述明无收款的誓章 Iw[zN[oz  
affiliate 联号；联营公司；附属公司 9-j-nx @)  
affiliated company 附属公司；联号；联营公司 DmgDhNXKq  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 lv]U)p  
affordability 负担能力 k2->Z);X  
African Development Bank [AfDB] 非洲开发银行 uYs45 G  
after-acquired property 事后取得的财产 4V[(RXc/  
after-hours dealing 市后交易 4mW$+lzn  
after-tax profit 税后盈利；税后利润；税后溢利 81#x/&E]  
agency agreement 代理协议 ,O.iOT
0=;  
agency expenses 代理机构的开支 >Q=e9L=  
agency fee 代理费 u=@zYA(  
Agency Law 《代理法》 ]2"UR_x  
agent 代理人；承销人 #QlxEs#%  
agent of company 公司代理人 6E_~8oEl  
agent's fee 代理人费；经纪费 ]+pE1-p\  
aggregate 总计；总数；总体数字 Rh~j -;  
aggregate amount 总款额；总额 F6CuY$0m=  
aggregate assets and liabilities 总体资产与负债 D`41\#ti  
aggregate at constant price 按固定价格计算的总体数字 m-C#~Cp36  
aggregate demand 总需求 !4^Lv{1QZ  
aggregate gross position 总持仓量 Ye|gW=FUR  
aggregate limit 总限额 0?FJ~pu  
aggregate of salaries tax 合计薪俸税 G@
D8[  
aggregate performance 总体表现；总体业绩 (oiQ5s^f  
aggregate supply 总体供应 '#A_KHD  
aggregate surplus 总盈余 9BOn8p;yz  
aggregate total 整体总额 p79QEIbk=  
aggregate value 总值；合计价值 (@T{
[\  
aggregated basis 合计基准 5R.jhYAj  
aggregated net chargeable income 合计应课税入息实额 Ro$*bN6p  
aggregation 合并计算；合计；总和 G1X73qoHT<  
aggregation of incomes of husband and wife 夫妇入息合并计算 )qX.!&|I  
aggregation of property 财产的总和 lgt&kdc%o  
agio 差价；贴水 &
9v8  
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》 !N\_D  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment cc=_KYZ1k  
《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》 -2laM9Ed  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }<
2|6 {  
《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》 v^/<2/E"?4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4Z{R36 {  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b[&ri
:AC  
agreement for a settlement 授产协议 , =*^XlO=c  
agreement for assignment 转让协议 7dB_q}<  
agreement for sale 售卖协议；买卖协议 A Ef@o+A  
agreement for sale and purchase 买卖协议 ]_s;olKNI  
agreement for the payment of interest 支付利息协议 HIj:?y  
agreement for the repayment of money 还款协议 o|84yT!~  
agreement of reinsurance 再保险协议 A0.xPru1p  
Agricultural Bank of China 中国农业银行 ={h^X0<s9  
air passenger departure tax 飞机乘客离境税 CO ZfR~}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 JeVbFZ8  
airport tax 机场税 v8uUv%Hkd  
alcohol duty 酒精税 kSge4?&  
alienation 让与；让渡；转让 !eb{#9S*  
alimony 生活费；赡养费 \l[AD-CZPh  
All Ordinaries Index [AOI] 所有普通股指数 N-}OmcO]e  
all risks 全险；综合险 XkW@"pf&Fh  
All Sales Record for Stock Market 《股票市场成交报告》 @/01MBs;  
Allied Capital Resources Limited 新联财务有限公司 }7%ol&<@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 e7
Gb7c~  
allocation letter 拨款信件 _wg~5'w8  
allocation of fund 分配款项；预留款项 =fy.'+  
allocation of profit 利润分配；溢利分配 ]t17= Lr?  
allocation warrant 拨款令 1G(wESe  
allotment 分配；配股 2,|@a\H  
allotment notice 股份配售通知；配股通知 G'HLnx}Yi  
allotment of shares 股份分配 N1n\tA?  
allowable 可获宽免；免税的 5M8   
allowable business loss 可扣除的营业亏损 /f. ,xs!  
allowable expenses 可扣税的支出 f~jdN~  
allowance 免税额；津贴；备抵；准备金 v+C D{Tc  
allowance for debts 债项的免税额 ~d3BVKP5  
allowance for depreciation by wear and tear 耗损折旧免税额 #N=_-
  
allowance for funeral expenses 殡殓费的免税额 2gvS`+<TP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Mns=X)/hc  
allowance for repairs and outgoings 修葺及支出方面的免税额 E[CvxVCx  
allowance to debtor 给债务人的津贴 Vhm^<I-d  
alteration of capital 资本更改 sdewz(xskj  
alternate trustee 候补受托人 v<0S@9~  
amalgamation 合并 +tlbO?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nu|?F\o!  
ambit of charges 征税范围；收费范围 >NpW$P{'  
amended valuation 经修订的估值 @6U&7
!  
American Commodities Exchange 美国商品交易所 da8 R.1o  
American Express Bank Limited 美国运通银行 ~Ty6
]A  
American Stock Exchange 美国证券交易所 4g.S!-H@R  
amortization 摊销 S[rfcL"  
amount due from banks 存放银行同业的款项 A}"uEk
(R  
amount due from banks abroad 存放海外银行同业的款项 oY@]&A^ah  
amount due from holding companies 控股公司欠款 m1p%,  
amount due from local banks 存放本港银行同业的款项 el^<M,7!  
amount due to banks 银行同业的存款 t!ZFpMv]n  
amount due to banks abroad 海外银行同业的存款 q<fj1t1w  
amount due to holding companies 控股公司存款 p7*7V.>X  
amount due to local banks 本港银行同业的存款 =Y3
d~~  
amount due to outport banks 外埠银行同业的存款 ,*p(q/kJh~  
amount for note issue 发行纸币的款额 !<-+}X+o8$  
amount of bond 担保契据的款额 x||b:2  
amount of consideration 代价款额 l
nxA/[`a  
amount of contribution 供款数额 Oo\~'I  
amount of indebtedness 负债款额 giN(wPgYP  
amount of principal of the loan 贷款本金额 LR17ilaa'  
amount of rates chargeable 应征差饷数额 @[rlwwG,  
amount of share capital 股本额 [9p@uRE  
amount of sums assured 承保款额 mL,{ZL ^  
amount of variation 变动幅度 l4^8$@;s  
amount of vote 拨款数额 ,6
U=F#z  
amount payable 应付款额 hn/SS  
amount receivable 应收款额 Qbj:^{`>(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P6tJo{l8w  
analysis 分析 I|mxyyf  
ancillary risk 附属风险 OL&VisJ{75  
annual account 周年帐目；周年帐目报表；年度决算；年结 N
L ceBok  
annual accounting date 年结日期 0g@*N4  
annual allowance 每年免税额；年积金；年度津贴；年津 RQn3y-N]  
annual balance 年度余额 )T^aJ-Uf  
annual disposable income 每年可动用收入 0ENqK2  
annual estimates 周年预算 AkqGk5e ^  
annual fee 年费 afcyAzIB&  
annual general meeting 周年大会 AqrK==0N  
annual growth rate 年增率；每年增长率 TF,a`?c`  
annual long-term supplement 长期个案每年补助金 <DdzDbgax  
annual pensionable emolument 可供计算退休金的年薪 6tM@I`l  
annual report 年报 Xb*>7U/'T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lU3Xd_v O  
annual return 周年报表；周年申报表；每年报税表格 D <Fl7QAb  
Annual Return Rules 《周年报表规则》 o\yqf:V8  
annual review of consumer prices 每年消费物价回顾 kZ 9n@($B  
annual roll-forward basis 逐年延展方式 SR\$fmo  
annual salary 年薪 
,!^w  
annual statement 年度报表；年度决算表 |1 LKdP  
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 L\kT9wWK|  
annuitant 年金受益人 w?p8)Q6m  
annuity 年金 OoAZ t  
annuity contract 年金合约 gkv,Om  
annuity on human life 人寿年金 e}"k8 ./  
antecedent debt 先前的债项 1]jUiX=T  
ante-dated cheque 倒填日期支票 E!>l@ ki  
anticipated expenditure 预期开支 6HR*)*>z_  
anticipated net profit 预期纯利 S>?B)  
anticipated revenue 预期收入 *WXqN!:  
anti-inflation measure 反通货膨胀措施 %u$dN9cw  
anti-inflationary stance 反通货膨胀立场 5s2/YG=  
apparent deficit 表面赤字 >5]w\^QN9_  
apparent financial solvency 表面偿债能力 "[]J[!}x  
apparent partner 表面合伙人 L2y{\<JC"  
application for personal assessment 个人入息课税申请书 ["?WVXCF8|  
application of fund 资金应用 < 'qtqUL\  
application to release as liquidator and to destruct the books of accounts and documents fm,:8%  
申请免除清盘人职务及毁灭帐簿与文件 V=H}Ecd  
appointed actuary 委任精算师 2HvzMo-4  
appointed auditor 委任核数师；委任审计师 OBp/:]  
appointed trustee 委任的受托人 qfEB VS(  
appointer 委任人 >za=v  
apportioned pro rata 按比例分摊 L`Q9-#Y  
apportionment 分配；分摊 `r8bBzr@%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8 K>Ejr  
apportionment formula 分摊方程式 ,}42]%$G  
apportionment of estate duty 遗产税的分摊 9]/ju  
appraisal 估价；评估 W.U|mNJ$
 
appreciable growth 可观增长 \~q cYp  
appreciable impact 显着影响 o!t1EPJE*  
appreciable increase 可观增长 -wV0Nv(V8  
appreciation 增值；升值 38q0iAH  
appreciation against other currencies 相对其他货币升值 3H
47 vm(`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [
w1"  
appreciation tax 增值税 \8X8NCM  
appropriation 拨款；拨用；拨付 (vf5qF^  
appropriation account 拨款帐目 1]XIF?_Dm  
Appropriation Bill 拨款法案 j2|!h%{nI  
appropriation-in-aid system 补助拨款办法 lf9_!`DGV  
approved assets 核准资产 *C?x\.\C  
approved basket stock 认可一篮子证券 V.274e  
approved budget 核准预算 Pi|oO-M  
approved charitable donation 认可慈善捐款  =!Y{Mz  
approved charitable institution 认可慈善机构 /%GMbO_  
approved currency 核准货币；认可货币 OL
"So u4  
approved estimates 核准预算 _.Bite^  
approved estimates of expenditure 核准开支预算 ) N"gW*  
approved overseas insurer 核准海外保险人 MtO p][i  
approved overseas trust company 核准海外信托公司 0H{0aQQ  
approved pooled investment fund 核准汇集投资基金 x5Ee'G(  
approved provident fund scheme 认可公积金计划 T)B1V,2j=  
approved provision 核准拨款 8M'6Kcr  
approved redeemable share 核准可赎回股份 { e%  
approved regional stock 认可地区性证券 l+V5dZ8W  
approved retirement scheme 认可退休金计划 "ae55ft//  
approved subordinated loan 核准附属贷款 *8CE0;p'k  
arbitrage 套戥；套汇；套利 CSooJ1Ep~'  
arbitrageur 套戥者；套汇者 RsDI7v  
arbitrary amount 临时款项 =<[ZFO~v  
arrangement 措施；安排；协定 &^YY>]1Py  
arrears 欠款 ,/>~J]:\;  
arrears of pay 欠付薪酬 MXhRnVz"W  
arrears of revenue 逾期未收税款；逾期未收的帐项 B1Iq:5nmoS  
articles of association 组织章程；组织细则；组织章程细则 {N,w5!cP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0IM#T=V  
ascertainment of profit 确定利润 !kfnqe?|  
"Asia Clear" “亚洲结算系统” Z;mDMvIu (  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ZvO:!u0+"  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 uQ.VW/>  
Asian Development Fund [ADF] 亚洲发展基金 fJC,ubP[5  
Asian dollar bond 亚洲美元债券 3,B[%!3d  
Asian dollar market 亚洲美元市场 I1H:h  
Asian dollar rate 亚洲美元利率 <cz~q=%v2&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ",rA  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 u$[T8UqF  
asked price 沽盘；喊价；索价；卖方报价 ~1h-LbFI2  
assessable income 应评税入息 =kLg)a |  
assessable loss 应评税亏损 Swua
dN  
assessable profit 应评税利润 *lG$B@;rc|  
assessable value 应评税值 y!^RL,HIL  
assessed profit 估定利润 /(nA)V( :  
assessed value 经评估价值  U\~[  
assessment 评税；评定；估价；评税单 OkO"t  
assessment number 评税编号；估价编号 !J'xk  
assessment of additional tax 补加税评税 ;SVF"Uo  
assessment of performance 业绩评估；实绩评价 i9M6%R1m}E  
Assessor 评税主任 m%E7V{t  
asset price bubbles 资产价格泡沫  D-4PEf  
asset-backed securities 具资产保证的证券 Dx[t?-  
assets accretion 资产增值 {ersXQ
:  
assets and liabilities 资产与负债 e"|9%AW@<  
assets betterment statement 资产递增表；资产改进表 J:mOg95<  
assets lending 实物放款；有抵押贷款 wL 5).`oq  
assets of the company passing on the death 死者去世时转移的公司资产 s}9aZ  
assets pledged as security for liabilities 用作负债抵押的资产 1|cmmUM-'v  
assets portfolio 资产投资组合 u-k?ef  
assets price 资产价格 {+t'XkA  
assets quality 资产质素 ~ab"q%  
assets realization 资产变现 oci-[CI,  
assets refinancing arrangement 资产再集资安排 Qzh:*O  
assets securitization 资产证券化 R/O_*XY  
assets situated outside Hong Kong 在香港以外地方的资产 1ck2Gxn  
assets stripping 削减资产；拆卖资产 W^+bgg<.  
assets value 资产值 =8dCk\/  
assignee 承让人 R4JO)<'K&  
assignment 转让；转让书；转让契 nhCB])u8l  
assignment of interest 权益转让 }u+R,@l/  
assignment of letters patent and trade mark 专利证书及商标转让 e:V,>RbC0s  
assignment of property 物业转让；物业转让书 +dh]k=6  
assignment right 转让权 y_QxJ~6t  
assignor 转让人 1=(i{D~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |$b4{
 
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 I( y Wct  
associate member 附属会员 l1wxs@](  
associated body corporate 相联法人团体 Il;'s  
associated company 相联公司；联属公司 Z gU;=.
  
associated corporation 相联法团 s/To|9D  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] up2%QbN(  
公认会计师公会〔英国〕 iy: ;g  
Association of Futures Exchange Brokers 香港期货经纪协会 Y9w=[[1  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 m&A/IW,.  
association of underwriters 承保人组织 |k+&weuY  
assumption of control 接管 T8hQ< \g  
assurance 担保；保险；转易；转易书 BkqIfV%O  
assurance of interest 权益的转易 E>6zwp  
at 19XX price 按一九ＸＸ年价格计算 dadMwe_l0  
at a discount 按赔价计算；按贴水价格计算；打折扣 tc,7yo\".  
at a premium 按溢价计算；按升水价格计算 t583Q/1@  
at call 通知付款；按通知 FUcs=7c  
at constant market price 按固定市价计算 5^d%+*l;q  
at constant price 按固定价格计算 s_*eX N  
at cost 按成本计算 sy@k3wQ  
at current market price 按当时市价计算；按现时市价计算 bo -Gh`  
at current price 按当时价格计算；按现时价格计算 x)*/3[  
at factor cost 按要素成本计算；按生产要素成本计算 vp_$6  
at money-of-the-day price 按付款当日价格计算 <WbD4Q<3?  
at or better 按指定或较佳价位〔买卖指令〕 7e
=a D~f  
at par 按面值计算；平价 \qTn"1bQ  
at sight 见票即付 YHRI UYd  
at the close 按收市盘 d,)F #;^5  
at the opening 按开市盘 Z.mV fy%  
attestation 见证；见证条款 <m6I)}K  
at-the-money option 平价期权 p$%h!.~99T  
attorney 受权人；受托代表人 }.gg!V'9w  
attornment 新拥有人承认书 #U_u~7?H$  
attributable profit 可归属利润 z~Pmh%b  
attributable share value 可归属股份价值 ``E;!r="v  
Auckland Stock Exchange 奥克兰证券交易所 fVN}7PH7+  
auction 拍卖 $cy:G  
auctioneer 拍卖商 /pge7P  
audit 审计；核数 AeJM[fCMa  
Audit Commission 审计署 q,(&2./  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] EqmJXDm  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 
Em]T.'y  
audit review 帐目审查 !KlSw,&=.6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 x> q3w# B  
audited account 审计帐目；经审计的帐目 `k\1vum  
audited annual account 经审计的周年帐目 +8Px` v1L  
audited balance sheet 经审计的资产负债表 q7PRJX  
auditor 核数师；核数主任；审计师 Z{CL!  
auditor's certificate 核数师证明书；审计师证明书 jI
V? p  
auditor's report 核数师报告；审计师报告 /&|pXBY$;  
Aussie bond 澳元债券 Yptsq@s  
austerity budget 紧缩预算 LK%B6-;~-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =Ffq =<  
Australia All Ordinaries Index 澳洲所有普通股票指数 J-ZM1HoB  
Australian Dollar [AUD] 澳元 gdZVc9_  
Australian Options Market 澳大利亚期权市场 i;xMf5Jz  
Australian Securities Commission 澳洲证券事务监察委员会  =
*Yc/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 G7202(w <  
Australian Stock Exchange 澳大利亚证券交易所 7r<>^j'  
Austrian Schilling [ATS] 奥地利先令 w${=dW@K  
authentication 认证；鉴证 C/vLEpP{(/  
authority to purchase 委托购买证；委购书 jlP7'xt1%  
authorization 认可；核准；授权；授权书 ,qHG1#^  
authorization by direction 指示授权 3"hR:'ts  
authorization by instruction 指令授权 F@lpjW  
authorization by warrant 令状授权 2r0!h98  
authorization of unit trust 单位信托的认可 (qP$I:Q4]v  
authorized agent 指定代理人 R _Y&Y-  
authorized capital 法定资本 5q#|sVT7R  
authorized clerk 出市员 H44&u](8{  
authorized dealer 认可交易商 3# (5Kco
 
authorized financial institution 认可财务机构 N9PM.nbd%  
authorized fund 认可基金 [-gKkOT8E  
authorized fund house 获授权的基金公司；认可基金公司 Ny'v/+nQ  
authorized institution 认可机构 c+{4C3z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 K{P#[X*5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;X6y.1N~  
authorized insurer 获授权保险人；获认可承保人 [Z+,)-ke  
authorized investment 特准投资项目 #dt2'V- ,  
authorized person 获授权人 b?NeSiswn  
authorized representative 获授权代表 -}sya1(<8  
authorized share capital 法定股本 Rqz
()M  
automated quotation system 自动报价系统 O*v+<|0!l  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] M!l5,ycF  
自动交易系统〔香港期货交易所有限公司〕 D` X6'PP  
automatic adjustment mechanism 自动调整机制 8} k,!R[J  
automatic adjustment system 自动调整系统 Kzu9Qm-+z^  
Automatic Clearing House 自动票据交换所 pi}H.iF  
automatic exchange rates accumulation system 自动化汇率累集系统 NETC{:j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 j*`!o/=LI  
automatic teller machine [ATM] 自动柜员机 nQHd\/B  
autopay 自动转帐 
a0.3$  
available assets 可用资产 mX?{2[  
available fiscal reserve 现存财政储备 zn!  
available profit 可用利润
49$4  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 fEc_r:|\6  
average 平均；平均数；海损 cZzZNGY^ts  
average basic salary 平均基本薪金 r3_gPK  
average consumer expenditure 平均消费开支；一般消费开支 4Z<l>!  
average cost 平均成本 ({VBp[Mh  
average cost of land production 增辟土地平均成本 K-C,+eI  
average daily turnover 平均每日成交额 g0OS<,:
 
average daily wage rate 平均每日工资率 ,b(S=r  
average expenditure pattern 平均开支模式 ,O)\,tg  
average growth rate 平均增长率 ZcRm5Du~:  
average net fixed assets 固定资产平均净值 3/=QZ8HA&-  
average of relatives 相对价格平均数 jFTV\|C  
average price 平均价格 26VdRy{[  
average propensity to consume 平均消费倾向；一般消费倾向 2H+DT-hK  
average propensity to save 平均储蓄倾向；一般储蓄倾向 gVJ#LJ  
average rate 平均率 `U
K+[`E  
average revenue 平均收入；平均收益 Ux T[  
average stock 平均库存；平均存货 MEnHC'nI  
average yearly rent 平均年租 JwtI(>cI  
avoidance of double taxation 避免双重课税 Q3q.*(#  
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 u=}bq{  
&E riskI  
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