一些有用的会计术语(也不知道发的地方对不对)A

A: `H6~<9r  
A share Ａ股；甲类股份 * l1*zaE  
abatement of tax 减税；减扣免税额 &.\7='$F  
ABN AMRO Bank N.V. 荷兰银行 >#x[qX  
above-the-line expenditure 线上项目支出；经常预算支出 =uH2+9.  
above-the-line receipt 线上项目收入；经常预算收入 {V2"Pym?  
ABSA Asia Limited 南非联合亚洲有限公司 ]FZPgO'G  
absolute change 绝对数值变更 y'`/^>.  
absolute expenditure 实际开支 '2*OrY  
absolute guideline figure 绝对准则数字 8zD>t~N2C  
absolute interest 绝对权益 !43!JfD  
absolute order of discharge 绝对破产解除令 l^9gFp~I  
absolute profit margin 绝对利润幅度 NBY|U{.g  
absolute value 实值；绝对值 qrYbc~jI7  
absolutely vested interest 绝对既得权益 uW(-?  
absorbed cost 已吸收成本；已分摊成本 ^ls@Gr7`P  
absorption 吸收；分摊；合并 HDhISPg  
absorption rate 吸收率；摊配率；分摊率 9+^)?JUYll  
ACB Finance Limited 亚洲商业财务有限公司 5tQz!M  
acceptable form of reciprocity 合理的互惠条件 ;_e9v,  
acceptable rate 适当利率；适当汇率 JEp)8{.bW8  
acceptance agreement 承兑协议 GQn:lu3j:  
acceptance for honour 参加承兑 oNyYx6q:Q  
acceptor 承兑人；接受人；受票人 WC`h+SC`.  
acceptor for honour 参加承兑人 v}6iI}r  
accident insurance 意外保险 )x7n-|y6  
Accident Insurance Association of Hong Kong 香港意外保险公会 0bDc 4m  
accident insurance scheme 意外保险计划 \X:e9~  
accident year basis 意外年度基准 oT):#,s  
accommodation 通融；贷款 dA~:L`A|X  
accommodation bill 通融票据；空头票据 i
VI&  
accommodation party 汇票代发人 {fzX2qMZ]  
account balance 帐户余额；帐户结余 BsIF3sS#9  
account book 帐簿 [~s+,OO9)  
account collected in advance 预收款项 QDg5B6>$  
account current book 往来帐簿 _|#abLh%  
account of after-acquired property 事后取得的财产报告 B2ln8NF#Q  
account of defaulter 拖欠帐目 0%rDDB  
account payable 应付帐款 Q+T#J9Y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 q`'f /CS  
account receivable 应收帐款 Ak9{P`  
account receivable report 应收帐款报表 iY,C0=n5Y  
account statement 结单；帐单；会计财务报表 pT]hPuC  
account title 帐户名称；会计科目 THp_ dTD  
accountant's report 会计师报告 Nh.+woFq4  
Accountant's Report Rules 会计师报告规则 {Ya$Q#l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Uz^N6q  
Accounting Arrangements 《会计安排》 (BVqm
i{  
accounting basis 会计基础 C e-ru)  
accounting by Official Receiver 破产管理署署长呈交的帐目 tb+gCs'D  
Accounting Circular 《会计通告》 (XO=W+
<'  
accounting class 会计类别 h9H z6 >  
accounting date 记帐日期；会计结算日期 SN}K=)KF#  
accounting for money 款项核算 DWt|lO  
Accounting Officer 会计主任 K6IT$
$g  
accounting period 会计报告期；会计期 x|0C0a\"A  
accounting policy 会计政策；会计方针 2`$*HPj+G  
accounting practice 会计惯例 szsVk#p  
accounting principle 会计准则 9&eY<'MgP  
accounting record 会计记录 c`!e#w  
accounting report 会计报告 \34vE@V*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @ep.wW  
Accounting Society of China 中国会计学会 N>H@vt~  
accounting statement 会计报表 3U@jw,K!{A  
accounting system 会计制度；会计系统 L@S\ rImw  
accounting transaction 会计事项；帐务交易 4>jHS\jc  
accounting treatment 会计处理 O2{["c e  
accounting year 会计年度 s|Mo3_>  
accretion 增值；添加 |u>(~6  
accrual 应计项目；应累算数目 x.+T65X~4  
accrual basis 应计制；权责发生制 X
Hk
"nbj  
accrual basis accounting 应计制会计；权责发生制会计 xpR`fq  
accrue 应累算；应计 1&=)Bxg4  
accrued benefit 应累算利益 @Z~YFnEJi  
accrued charges 应计费用 \Ggh 95y  
accrued cumulative preference share dividend 应累算的累积优先股股息 =OHX5:Z  
accrued expenses 应累算费用 5~[7|Y  
accrued interest payable 应付利息；应计未付利息 _nMd  
accrued interest receivable 应收利息；应计未收利息 9Y:I)^ek  
accrued right 累算权益 0Qt!w(  
accruing profit 应累算的利润 E)_n?>Ar  
accumulated fiscal reserve 累积财政储备 } {1IB  
accumulated profit 累积利润；滚存溢利 6Rn?pe^  
accumulated reserve 累积储备 4E^ ?}_$  
accumulation of surplus income 累积收益盈余 M}\h?s   
acquired assets 既得资产 kK[4uQQ  
acquisition 收购；购置；取得 MbRTOH  
acquisition cost 购置成本 oe*1jR_J`[  
acquisition expenses 购置费用 u9hd%}9Qd?  
acquisition of 100% interest 收购全部股权 Ou_H&R  
acquisition of control 取得控制权 q5(t2nNb  
acquisition of fixed assets 购置固定资产 M&V'*.xz  
acquisition of shell “买壳” c;VqEpsbl  
acquisition price 收购价 'Lrn<  
act of God 天灾 6m:$mhA5  
acting partner 执事合伙人 X0;u7g2Yz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =0Z
RGp  
active partner 积极参与的合伙人 !?P8[K  
active trading 交投活跃 Nm
?^cR5r  
actual circulation 实际流通 dR S:S_  
actual cost 实际成本 |4df)  
actual expenditure 实际开支；实际支出 3a?-UT!  
actual income 实际入息；实际收入；实际收益 QHR,p/p  
actual market 现货市场 w|9 >4  
actual price 现货价；实际价格 "2cOSPpQL  
actual profit 实际利润 8fXiadP#  
actual quotation 实盘；实际价位；实际报价 !Y~UO)u2  
actual year basis 按实际年度计算 Y2r}W3F=  
actuals 实货 YRu@;
`  
actuarial investigation 精算调查 kB 8^v7o  
actuarial principle 精算原则 9
J3fiA_  
actuarial report 精算师报告 *dw.=a9  
Actuarial Society of Hong Kong 香港精算学会 f{P1.?a  
actuarial valuation 精算师估值 XGl2rX&  
actuary 精算师 W+ S~__K  
ad referendum agreement 暂定协议；有待覆核的协定 p) 8S]p]  
ad valorem duty 从价税；按值征税 s;VW %e  
ad valorem duty system 从价税制 1h$?,  
ad valorem fee 从价费 ;'7(gAE
 
ad valorem tariff 从价关税 :ppaq  
additional allowance 额外免税额 |MwV4^  
additional amount for unexpired risk 未过期风险的额外款额 |7|S>h^  
additional assessable profit 补加应评税利润 ~>CvZ7K  
additional assessment 补加评税 +RooU?Aq  
additional commitment 额外承担 7:jLZ!mgi  
additional commitment vote 额外承担拨款 7f>=-sv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B>53+GyMV  
additional dependent parent allowance 供养父母额外免税额 ok:uTeJI  
additional provision 额外拨款 2&1mI>:F  
additional stamp duty 附加印花税 2aYBcPFQh#  
additional tax 补加税罚款；补加税款 ot}erC2~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 mku@n;Hl_  
adjudged bankrupt 被裁定破产 v;]rFc#Px[  
adjudicated bankrupt 裁定破产人 _?~%+Oz/  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 T8^9*]:@c!  
adjudication of bankruptcy 裁定破产；宣告破产 f^F;`;z  
adjudication of insolvency 裁定无力偿还债务 V 0Bl6  
adjusted actual 经调整的实数；调整后的实数 &,&+p0CSI!  
adjusted current assets 经调整的流动资产；调整后的流动资产 hXTfmFy{n  
adjusted figure 经调整的数字；调整后的数额 hF2e--  
adjusted liabilities 经调整的负债；调整后的负债 M"
3"6U/e  
adjusted loss 经调整的亏损；调整后的亏损 =[(34#  
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 &QHJ%c  
adjusted profit 经调整的利润；调整后的利润 j,0`k  
adjusted surplus 经调整的盈余额；调整后的盈余额 gb_Y]U  
adjusted value 经调整的价值；调整后的价值 ,X@o@W+L  
adjustment 调整；修订；理算〔保险〕 Uy?jVPL  
adjustment centre 调剂中心 FLi'}C  
adjustment lag 调整过程的时间差距；调整时差 6<lo0PQ"Z  
adjustment mechanism 调整机制 x92^0cMf  
adjustment of loss 亏损调整 U{2xgNJ  
adjustment process 调整过程；调整程序 i~';1 .g  
adjustment range 调整幅度 f'*-<sSr  
administered exchange rate 受管制汇率 qf? "v;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _;HdX$op  
administration expenses 行政费用 '(vZfzc{J  
administration fee 手续费；行政费 oIhKMQ;jh  
administration in bankruptcy 破产管理 vIV|y>;g  
administration order 遗产管理令 ,Z{\YAh1  
administrator 管理人；遗产管理人 8b/$Qp4d  
administrator of the estate 遗产管理人 $bTtD<a  
admission of debt 债项承认书 [IYVrT&C'  
admission of proof 接纳债权证明 c1f"z1
Z  
advance 放贷款项；垫付款项；预支款项；预付款项 :33@y%>L
 
advance account 暂支帐目；预付款帐户 NqD]p{>Y  
advance compensation 预付补偿金 $k~TVm Yex  
advance from shareholder 股东垫款 CFbNv9GZj  
advance pending reimbursement 预支以待日后付还 c-+NWC  
advanced economy 先进经济体系 'z$N{p4
0m  
advancement 预付；预付财产 7+HK_wNi  
advances warrant 垫款令 $TIeeTB  
advancing 贷出 :j&enP5R(q  
adverse balance 逆差 ~o'1PAW7  
adverse exchange 逆汇 xUdF.c  
advertisement addressed to shareholders 在报章刊登的致股东通告 v) n-  
advice for collection 托收通知书 s$M(-"mg  
advice of drawing 提款通知书；汇票通知书 '09|Y#F  
advice of payment 付款通知 iWCYK7c@.-  
Advisory Committee [Securities and Futures Commission] xC)bW,%  
谘询委员会〔证券及期货事务监察委员会〕 6GxLaI  
Advisory Committee on Diversification 经济多元化谘询委员会 ` Ig5*X4|  
affidavit 誓章；遗产申报誓章 FV^jCseZ  
affidavit of no receipt 述明无收款的誓章 6`e{l+c=
F  
affiliate 联号；联营公司；附属公司 _b&|0j:Ud  
affiliated company 附属公司；联号；联营公司 ~,)jZ-fw  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6W i n!4  
affordability 负担能力 d/d)MoaJ*t  
African Development Bank [AfDB] 非洲开发银行 iH(7.?.r  
after-acquired property 事后取得的财产 qAjtvc2  
after-hours dealing 市后交易 SXL3>-Z E  
after-tax profit 税后盈利；税后利润；税后溢利 >=@-]X2%j  
agency agreement 代理协议 2`=jKt  
agency expenses 代理机构的开支 YC6T0m  
agency fee 代理费 4(Lmjue]?  
Agency Law 《代理法》 si0}b~t  
agent 代理人；承销人 wps/{h,  
agent of company 公司代理人 u BEwYQB  
agent's fee 代理人费；经纪费 !^arWH[od  
aggregate 总计；总数；总体数字 =$'>VPQ  
aggregate amount 总款额；总额
#NM)  
aggregate assets and liabilities 总体资产与负债 U)(R
4Y6 v  
aggregate at constant price 按固定价格计算的总体数字 jq~`rE h9  
aggregate demand 总需求 Rta}*  
aggregate gross position 总持仓量 /v!yI$xc  
aggregate limit 总限额 *)K 5<}V  
aggregate of salaries tax 合计薪俸税 Sz0PZtJ  
aggregate performance 总体表现；总体业绩 _o~ pVBl/  
aggregate supply 总体供应 ktyplo#F  
aggregate surplus 总盈余 i~u4v3r=  
aggregate total 整体总额 0%f}Q7*R  
aggregate value 总值；合计价值 V(S7mA:T  
aggregated basis 合计基准 u]*7",R uU  
aggregated net chargeable income 合计应课税入息实额 +<bj}"  
aggregation 合并计算；合计；总和 J9T2 p\5  
aggregation of incomes of husband and wife 夫妇入息合并计算 7@c!4hmr
U  
aggregation of property 财产的总和 Myc-lCE  
agio 差价；贴水 P+CV4;Xz  
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》 rNN>tpZ}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment opa/
+V3E4  
《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》 yy3rh(ea  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment I!/32* s1t  
《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》 YmljHQP  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment mb*Yw6q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s#$t!F??9  
agreement for a settlement 授产协议 {it.F4.  
agreement for assignment 转让协议 +g1>h,K 3  
agreement for sale 售卖协议；买卖协议 H!;N0",]N  
agreement for sale and purchase 买卖协议 IyO0~Vx>  
agreement for the payment of interest 支付利息协议 * F!B4go  
agreement for the repayment of money 还款协议 hW*o;o7u  
agreement of reinsurance 再保险协议 <'\Nv._2a  
Agricultural Bank of China 中国农业银行 u&~Xgq5[  
air passenger departure tax 飞机乘客离境税 J^+w]2`S  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 w{tA{{  
airport tax 机场税 A{_CU-,  
alcohol duty 酒精税 v47' dC  
alienation 让与；让渡；转让 ".}R$W  
alimony 生活费；赡养费 WuK<?1meN  
All Ordinaries Index [AOI] 所有普通股指数 V!:!c]8F  
all risks 全险；综合险 8
\{!*?9!  
All Sales Record for Stock Market 《股票市场成交报告》 ai 4k?  
Allied Capital Resources Limited 新联财务有限公司 eT%x(P
 
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *;Kp"j  
allocation letter 拨款信件 k^7!iOK2  
allocation of fund 分配款项；预留款项 W?Z>g"  
allocation of profit 利润分配；溢利分配 ILuQ.VhBVN  
allocation warrant 拨款令 (;fJXgj.  
allotment 分配；配股 Pe:)zt0  
allotment notice 股份配售通知；配股通知 dDS{XR  
allotment of shares 股份分配 Xqf\}p n  
allowable 可获宽免；免税的 vP{i+s18B  
allowable business loss 可扣除的营业亏损 eU"yF >6'  
allowable expenses 可扣税的支出 JA^!i98{  
allowance 免税额；津贴；备抵；准备金 R>c>wYt
'f  
allowance for debts 债项的免税额 ^; KCE  
allowance for depreciation by wear and tear 耗损折旧免税额 QQAEG#.5  
allowance for funeral expenses 殡殓费的免税额 "%T~d[
M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W^<AUT  
allowance for repairs and outgoings 修葺及支出方面的免税额  S.MRL,  
allowance to debtor 给债务人的津贴 j~'.XD={  
alteration of capital 资本更改 Hzz{wY   
alternate trustee 候补受托人 "ku[b\W  
amalgamation 合并 TQB) A9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MZ38=nJ  
ambit of charges 征税范围；收费范围 Le#srr  
amended valuation 经修订的估值 bd/A0i?C  
American Commodities Exchange 美国商品交易所 a8xvK;`  
American Express Bank Limited 美国运通银行 i[z 2'tx4  
American Stock Exchange 美国证券交易所 W*LC3B^  
amortization 摊销 t|@5,J  
amount due from banks 存放银行同业的款项 {t;o^pUF  
amount due from banks abroad 存放海外银行同业的款项 &YIL As^8A  
amount due from holding companies 控股公司欠款 M~zI;:0O  
amount due from local banks 存放本港银行同业的款项 O/eZ1YAC  
amount due to banks 银行同业的存款 ~ZafTCa;  
amount due to banks abroad 海外银行同业的存款 2P:X_:`~[  
amount due to holding companies 控股公司存款 ->ZP.7  
amount due to local banks 本港银行同业的存款 yu_PZ"l  
amount due to outport banks 外埠银行同业的存款 E$%v);u  
amount for note issue 发行纸币的款额 CDJ@Tdp  
amount of bond 担保契据的款额 rl.K{Uad  
amount of consideration 代价款额 | V(sCF  
amount of contribution 供款数额 M8H hjoo  
amount of indebtedness 负债款额 59nRk}^$se  
amount of principal of the loan 贷款本金额 ]*NYuEgc  
amount of rates chargeable 应征差饷数额 @,<jPR

.  
amount of share capital 股本额 /3)\^Pof  
amount of sums assured 承保款额 FH}?QebSR  
amount of variation 变动幅度 .]>Tj^1  
amount of vote 拨款数额 "I56l2dxd  
amount payable 应付款额 }8^qb5+!3  
amount receivable 应收款额  ]j0+4w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |-JG _i  
analysis 分析 eX\v;~W*  
ancillary risk 附属风险 wXQu%F3  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~2*LWH*@  
annual accounting date 年结日期 r (m3"Xu6O  
annual allowance 每年免税额；年积金；年度津贴；年津 -gGw_w?)(  
annual balance 年度余额 6zM:p/  
annual disposable income 每年可动用收入 X&[Zk5DU*  
annual estimates 周年预算 La6 9or   
annual fee 年费 rQzdHA  
annual general meeting 周年大会 ,?LE5]  
annual growth rate 年增率；每年增长率 <^nS%hXEr  
annual long-term supplement 长期个案每年补助金
Q7y'0s  
annual pensionable emolument 可供计算退休金的年薪 '$,yV f  
annual report 年报 KY&Lv^1_|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |}{gE=]  
annual return 周年报表；周年申报表；每年报税表格 `N[@lV\xp!  
Annual Return Rules 《周年报表规则》 =.s0"[%   
annual review of consumer prices 每年消费物价回顾 pwMA,X/{  
annual roll-forward basis 逐年延展方式 cPcH 8Vd  
annual salary 年薪 <Ve0PhK  
annual statement 年度报表；年度决算表 /@ emE0  
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(s5mX,Kv  
annuitant 年金受益人 ;tQc{8O6L  
annuity 年金 I{w(`[Nxw*  
annuity contract 年金合约 C6c*y\O\7  
annuity on human life 人寿年金 r?)1)?JnHe  
antecedent debt 先前的债项 6!i`\>I]  
ante-dated cheque 倒填日期支票 "PMJh3q  
anticipated expenditure 预期开支 cKYvNM  
anticipated net profit 预期纯利 5H Cw%n9  
anticipated revenue 预期收入 ,~7~ S"  
anti-inflation measure 反通货膨胀措施 0Fkr3x  
anti-inflationary stance 反通货膨胀立场 5v
oL@w>  
apparent deficit 表面赤字 Uic  
apparent financial solvency 表面偿债能力 aMu6{u6  
apparent partner 表面合伙人 gjsks(x  
application for personal assessment 个人入息课税申请书 7Td 9mkO  
application of fund 资金应用 S\ak(
<X  
application to release as liquidator and to destruct the books of accounts and documents tRPIvq/  
申请免除清盘人职务及毁灭帐簿与文件 sm"Rp~[i  
appointed actuary 委任精算师 5~pxu  
appointed auditor 委任核数师；委任审计师 -pJ\_u/&%`  
appointed trustee 委任的受托人 TgJ+:^+0  
appointer 委任人 |./:A5_h  
apportioned pro rata 按比例分摊 PM!JjMeQh  
apportionment 分配；分摊 (J4( Ge  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OfrzmL<K  
apportionment formula 分摊方程式 v,opyTwG|  
apportionment of estate duty 遗产税的分摊 $<nD-4p  
appraisal 估价；评估 Tf=1p1!3  
appreciable growth 可观增长 B _ J2Bf  
appreciable impact 显着影响 e 6wevK\  
appreciable increase 可观增长 @ddCVxd  
appreciation 增值；升值 LawE3CD  
appreciation against other currencies 相对其他货币升值 K!AA4!eUzM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h}|.#!C3  
appreciation tax 增值税 i~E0p ,  
appropriation 拨款；拨用；拨付 Iep_,o.Sk  
appropriation account 拨款帐目 DN%JT[7  
Appropriation Bill 拨款法案 0B[~j7EGO  
appropriation-in-aid system 补助拨款办法 V.8Vy1$  
approved assets 核准资产 gs+nJ+b  
approved basket stock 认可一篮子证券 c)Ng9p  
approved budget 核准预算 4-HBXG9#/  
approved charitable donation 认可慈善捐款 PE;<0Cz\  
approved charitable institution 认可慈善机构 ){mqo
%{SO  
approved currency 核准货币；认可货币 m2~`EL>  
approved estimates 核准预算 LRw-I.z  
approved estimates of expenditure 核准开支预算 kXdXyq  
approved overseas insurer 核准海外保险人 ,f%
4xXI  
approved overseas trust company 核准海外信托公司 d_:f-  
approved pooled investment fund 核准汇集投资基金 @r<2]RXlc  
approved provident fund scheme 认可公积金计划 I]+OYWp  
approved provision 核准拨款 J>+\a1{  
approved redeemable share 核准可赎回股份 V(;T{HW&  
approved regional stock 认可地区性证券 IJ5'n  
approved retirement scheme 认可退休金计划 'h;qI&  
approved subordinated loan 核准附属贷款 w
^cQL%  
arbitrage 套戥；套汇；套利 Mk9J~'C_  
arbitrageur 套戥者；套汇者 ^7Z?}tgU  
arbitrary amount 临时款项 )Pubur %,  
arrangement 措施；安排；协定 oNYFbZw  
arrears 欠款 cxQ %tL+S&  
arrears of pay 欠付薪酬 XFWE^*e=B  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^[R/W VNk  
articles of association 组织章程；组织细则；组织章程细则 OI0@lSAo<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'b"7Lzp2  
ascertainment of profit 确定利润 w('}QB`xad  
"Asia Clear" “亚洲结算系统” Za?BpV~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >bI\pJ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pm9sI4S  
Asian Development Fund [ADF] 亚洲发展基金 A.yIl`'UP#  
Asian dollar bond 亚洲美元债券 t
(vyi  
Asian dollar market 亚洲美元市场 \'zloBU  
Asian dollar rate 亚洲美元利率 Jj0:p"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3xRn  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }s"].Xm^2  
asked price 沽盘；喊价；索价；卖方报价 ?ec
R9X k  
assessable income 应评税入息 ~("bpS#ZgD  
assessable loss 应评税亏损 -ert42fN  
assessable profit 应评税利润 ,+Ocb-*  
assessable value 应评税值 3=?,Dv0P  
assessed profit 估定利润 d~6UJ
=]@8  
assessed value 经评估价值 N/
#x  
assessment 评税；评定；估价；评税单 "5ISKuL  
assessment number 评税编号；估价编号  `wIWK7i  
assessment of additional tax 补加税评税 C2b<is=H:  
assessment of performance 业绩评估；实绩评价 } gwfe H
 
Assessor 评税主任 JoG(Nk
]  
asset price bubbles 资产价格泡沫 eV
X/<9>  
asset-backed securities 具资产保证的证券 Rxr?T-  
assets accretion 资产增值 eu]qgtg~U  
assets and liabilities 资产与负债 a6A~,68/V  
assets betterment statement 资产递增表；资产改进表 3&"uf9d  
assets lending 实物放款；有抵押贷款 9:3`LY3wW  
assets of the company passing on the death 死者去世时转移的公司资产 7/KK}\NE  
assets pledged as security for liabilities 用作负债抵押的资产 f`rI]v|@  
assets portfolio 资产投资组合 cM,
g,E}  
assets price 资产价格 `2\:b^h  
assets quality 资产质素 4M0p:Ey '  
assets realization 资产变现 ?MfwRWY  
assets refinancing arrangement 资产再集资安排 ![4_K':=  
assets securitization 资产证券化 OaT]2o  
assets situated outside Hong Kong 在香港以外地方的资产 }fef*>>}  
assets stripping 削减资产；拆卖资产 5zZQt+Ip  
assets value 资产值 BhjDyB  
assignee 承让人 BaUuDo/ZO  
assignment 转让；转让书；转让契 0k_3]Li=(  
assignment of interest 权益转让 hpbi!g  
assignment of letters patent and trade mark 专利证书及商标转让 6wbH{}\ll  
assignment of property 物业转让；物业转让书 4$mtc*tzT  
assignment right 转让权 XL;WU8>  
assignor 转让人 !,Cbb }  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1fM`n5?"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 eHIcfp@&  
associate member 附属会员 r}(mjC"o  
associated body corporate 相联法人团体 e%)MIAS0  
associated company 相联公司；联属公司 FI$ -."F  
associated corporation 相联法团 B\aVE|~PB  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "~zLG"  
公认会计师公会〔英国〕 l+wfP76w  
Association of Futures Exchange Brokers 香港期货经纪协会 sV0NDM0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 GJU9[  
association of underwriters 承保人组织 q<^MC/]  
assumption of control 接管 7hLh}  
assurance 担保；保险；转易；转易书 >o3R~ [  
assurance of interest 权益的转易 4MzPm~Ct  
at 19XX price 按一九ＸＸ年价格计算 sk:B;.z  
at a discount 按赔价计算；按贴水价格计算；打折扣 v>mK~0.$  
at a premium 按溢价计算；按升水价格计算 oxUBlye  
at call 通知付款；按通知 py%~Qz%  
at constant market price 按固定市价计算 'R-g:X\{  
at constant price 按固定价格计算 c4Q9foE   
at cost 按成本计算 &sYxe:H  
at current market price 按当时市价计算；按现时市价计算 xTH3g^E  
at current price 按当时价格计算；按现时价格计算 @)!N{x?  
at factor cost 按要素成本计算；按生产要素成本计算 <dVJV?i;  
at money-of-the-day price 按付款当日价格计算 Wl+spWqW  
at or better 按指定或较佳价位〔买卖指令〕 W1LR ,:$  
at par 按面值计算；平价 5G`fVsb  
at sight 见票即付 R>5Xv%R  
at the close 按收市盘 sX}#L  
at the opening 按开市盘 0S&J=2D!  
attestation 见证；见证条款 mfffOG  
at-the-money option 平价期权 E.0J94>iM  
attorney 受权人；受托代表人 Jf#-OlEQ  
attornment 新拥有人承认书 0V86]zSo  
attributable profit 可归属利润 _I3v"d  
attributable share value 可归属股份价值 (u='&ka  
Auckland Stock Exchange 奥克兰证券交易所 /?b{*<TK  
auction 拍卖 o=Mm=;H  
auctioneer 拍卖商 \P"Ol\@  
audit 审计；核数 y!rJ}e  
Audit Commission 审计署 Z( "-7_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] w8:  
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〕 5'V-Ly)*%  
audit review 帐目审查 \MdieO*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Eht8~"fj  
audited account 审计帐目；经审计的帐目 ][#|5UK8L  
audited annual account 经审计的周年帐目 .RAyi>\e  
audited balance sheet 经审计的资产负债表 H;q[$EUNb  
auditor 核数师；核数主任；审计师 6hcK%0z  
auditor's certificate 核数师证明书；审计师证明书 ,!PV0(F(  
auditor's report 核数师报告；审计师报告 B&1E&Cv_8  
Aussie bond 澳元债券 f87XE";:A  
austerity budget 紧缩预算 s%>8y\MaK  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {gD`yoPrV  
Australia All Ordinaries Index 澳洲所有普通股票指数 q"S,<I<f  
Australian Dollar [AUD] 澳元 E`C
!q X>  
Australian Options Market 澳大利亚期权市场 ^j10 f$B  
Australian Securities Commission 澳洲证券事务监察委员会 >pJ#b=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;kR=vv  
Australian Stock Exchange 澳大利亚证券交易所 3J/l>1[  
Austrian Schilling [ATS] 奥地利先令 )iK:BL*Nw  
authentication 认证；鉴证 cW"DDm g  
authority to purchase 委托购买证；委购书 jP2#w{xq  
authorization 认可；核准；授权；授权书 |b^UPrz)VS  
authorization by direction 指示授权 rce._w }  
authorization by instruction 指令授权 a"t~
K  
authorization by warrant 令状授权 4%_xTo  
authorization of unit trust 单位信托的认可 .!i`YT*jF
 
authorized agent 指定代理人 wa`c3PQGu  
authorized capital 法定资本 >p;&AaXkoG  
authorized clerk 出市员 JY;u<xl  
authorized dealer 认可交易商 % -+7=x  
authorized financial institution 认可财务机构 3)2{c  
authorized fund 认可基金 wf\7sz  
authorized fund house 获授权的基金公司；认可基金公司 %3"U|Za+  
authorized institution 认可机构 ;mG
PX~38  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 iC>%P&|-)|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 7fSNF7/+  
authorized insurer 获授权保险人；获认可承保人 0L,!o[L*  
authorized investment 特准投资项目 XJy.xI>;  
authorized person 获授权人 0_Elxc  
authorized representative 获授权代表 /iAhGY  
authorized share capital 法定股本 $e,r>tgD  
automated quotation system 自动报价系统 j+q)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] cD)9EFo  
自动交易系统〔香港期货交易所有限公司〕 H5 :,hrZY  
automatic adjustment mechanism 自动调整机制 WU@_aw[  
automatic adjustment system 自动调整系统 >ZeARCf"f  
Automatic Clearing House 自动票据交换所 TXf60{:f  
automatic exchange rates accumulation system 自动化汇率累集系统 Z5*(xony0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 N[fwd=$\
#  
automatic teller machine [ATM] 自动柜员机 xirq$sEl  
autopay 自动转帐 L<B)BEE.  
available assets 可用资产 ^Pu:&:ki  
available fiscal reserve 现存财政储备 $d4&H/u^  
available profit 可用利润 ^K_FGE0ec  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 =K|#5p`  
average 平均；平均数；海损 'iOaj0f  
average basic salary 平均基本薪金 v"mZy,u  
average consumer expenditure 平均消费开支；一般消费开支 =VT\$ 5A  
average cost 平均成本 H8HVmfM  
average cost of land production 增辟土地平均成本 ?UOaqcL  
average daily turnover 平均每日成交额 /`nkz  
average daily wage rate 平均每日工资率 -Lb7=98  
average expenditure pattern 平均开支模式 i:jB  
average growth rate 平均增长率 _g( aO70Zu  
average net fixed assets 固定资产平均净值 wi+L4v  
average of relatives 相对价格平均数 Yo=$@~vN]  
average price 平均价格 o~L(;A]yN  
average propensity to consume 平均消费倾向；一般消费倾向 ~Lg ;7i1L  
average propensity to save 平均储蓄倾向；一般储蓄倾向 EE`[J0 (  
average rate 平均率 F#RNm5  
average revenue 平均收入；平均收益 x2r.4  
average stock 平均库存；平均存货 W\5 -Yg(@  
average yearly rent 平均年租 mpVD;)?JmM  
avoidance of double taxation 避免双重课税 G`Z<a  
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 }m%&|:PH  
j72mm!  
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