一些有用的会计术语(也不知道发的地方对不对)A

A: P,I3E?! j  
A share Ａ股；甲类股份 gJvc<]W8!  
abatement of tax 减税；减扣免税额 IK~ur\3  
ABN AMRO Bank N.V. 荷兰银行 RD{jYr;  
above-the-line expenditure 线上项目支出；经常预算支出 //H+S q66  
above-the-line receipt 线上项目收入；经常预算收入 ,A[HYc|uy  
ABSA Asia Limited 南非联合亚洲有限公司 ' nf"u  
absolute change 绝对数值变更 i,;Q  
absolute expenditure 实际开支 %4n=qK9T5  
absolute guideline figure 绝对准则数字 FY#`]124*  
absolute interest 绝对权益 ~aA+L-s|  
absolute order of discharge 绝对破产解除令 ;h/Y9uYn  
absolute profit margin 绝对利润幅度 @OwU[\6fc}  
absolute value 实值；绝对值 Pvbw
>k;  
absolutely vested interest 绝对既得权益 ,ZMYCl]  
absorbed cost 已吸收成本；已分摊成本 6"&&s  
absorption 吸收；分摊；合并 [}P|OCW  
absorption rate 吸收率；摊配率；分摊率 z81I2?v[Jr  
ACB Finance Limited 亚洲商业财务有限公司 A4(^I u  
acceptable form of reciprocity 合理的互惠条件 `I6)e{5t  
acceptable rate 适当利率；适当汇率 M&Ycw XV:Z  
acceptance agreement 承兑协议 Z!LzyCVl  
acceptance for honour 参加承兑 V :d/;~  
acceptor 承兑人；接受人；受票人 prIq9U|@  
acceptor for honour 参加承兑人 P d*}0a~  
accident insurance 意外保险 _ogT(uYyr  
Accident Insurance Association of Hong Kong 香港意外保险公会 H26j]kY  
accident insurance scheme 意外保险计划 ]*):2%f  
accident year basis 意外年度基准 l9P~,Ec4''  
accommodation 通融；贷款 Y;-"Z  
accommodation bill 通融票据；空头票据 $t}L|"=8X  
accommodation party 汇票代发人 Dk]Y\:  
account balance 帐户余额；帐户结余 63:ZDQ  
account book 帐簿 }=XL^a|V  
account collected in advance 预收款项 6 D!,vu  
account current book 往来帐簿 8)R)h/E>  
account of after-acquired property 事后取得的财产报告 cC4*4bMm  
account of defaulter 拖欠帐目 9%\q*  
account payable 应付帐款 ckhW?T>l  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 G=~T)e  
account receivable 应收帐款 .lTGFeJqZ4  
account receivable report 应收帐款报表 I&
>R]DV  
account statement 结单；帐单；会计财务报表 -qx Z3   
account title 帐户名称；会计科目 %v}:#_va]  
accountant's report 会计师报告 J5|Dduv  
Accountant's Report Rules 会计师报告规则 #c?\(qjWA  
accounting and auditing procedure 会计与审计程序；会计与核数程序 oX?2fu
-  
Accounting Arrangements 《会计安排》 3ck;~Ncj<  
accounting basis 会计基础 ^f3F~XhY3  
accounting by Official Receiver 破产管理署署长呈交的帐目 u\=Nu4)Z F  
Accounting Circular 《会计通告》 ,JVD ;u  
accounting class 会计类别 [lyB@) 6.  
accounting date 记帐日期；会计结算日期 n"_EDb  
accounting for money 款项核算 A!iV iX &y  
Accounting Officer 会计主任 4(B,aU>y  
accounting period 会计报告期；会计期 rBgLj,/`U/  
accounting policy 会计政策；会计方针 7/aJ?:gX  
accounting practice 会计惯例 )5yZSdA  
accounting principle 会计准则 #kma)_X  
accounting record 会计记录 !7 *X{D v  
accounting report 会计报告 V=E9*$b]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :Q&8DC#]  
Accounting Society of China 中国会计学会 .F 3v)  
accounting statement 会计报表 GH
YgSS  
accounting system 会计制度；会计系统 b/O~f8t  
accounting transaction 会计事项；帐务交易 $C^94$W  
accounting treatment 会计处理 a*%>H(x  
accounting year 会计年度 G4<'G c  
accretion 增值；添加 Z;??j+`Eo  
accrual 应计项目；应累算数目 zL)m!
:_  
accrual basis 应计制；权责发生制 <VgnrqF6:  
accrual basis accounting 应计制会计；权责发生制会计 Kw-E%7gh4c  
accrue 应累算；应计 c&F"tLl  
accrued benefit 应累算利益 | LfH,6  
accrued charges 应计费用 PiAA,  
accrued cumulative preference share dividend 应累算的累积优先股股息 tr/S*0$  
accrued expenses 应累算费用 rxm!'.+  
accrued interest payable 应付利息；应计未付利息 pD`7N<F 3  
accrued interest receivable 应收利息；应计未收利息 2ht<"  
accrued right 累算权益 C=9|K`g5 R  
accruing profit 应累算的利润 ]j_S2lt  
accumulated fiscal reserve 累积财政储备 KvktC|~?  
accumulated profit 累积利润；滚存溢利 Ld+}T"Z&M>  
accumulated reserve 累积储备 :5h&f  
accumulation of surplus income 累积收益盈余 3haY{CEr  
acquired assets 既得资产 (x?A#o>%  
acquisition 收购；购置；取得 bl}$x/  
acquisition cost 购置成本 e&]XiV'  
acquisition expenses 购置费用 Isoqs(Oi  
acquisition of 100% interest 收购全部股权 <7)Vj*VxC  
acquisition of control 取得控制权 dsJ}C|N  
acquisition of fixed assets 购置固定资产 JJ7-$h'0q  
acquisition of shell “买壳” d [K56wbpx  
acquisition price 收购价 4[bw/[
  
act of God 天灾 d \0K3=h  
acting partner 执事合伙人 O
L=IUg"  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6RzTSb  
active partner 积极参与的合伙人 Ct"h.rD]  
active trading 交投活跃 .;*0odxv  
actual circulation 实际流通 4S03W
 
actual cost 实际成本
jd(=? !_  
actual expenditure 实际开支；实际支出 p&XbXg-  
actual income 实际入息；实际收入；实际收益 WY<ip<  
actual market 现货市场 zPhNV8k-  
actual price 现货价；实际价格 3tOnALv  
actual profit 实际利润 -41L^Di\  
actual quotation 实盘；实际价位；实际报价 51&wH  
actual year basis 按实际年度计算 qYbod+U
X  
actuals 实货 I#$u(2.H  
actuarial investigation 精算调查 B>9D@fmzs  
actuarial principle 精算原则 ?uh7m2l0D  
actuarial report 精算师报告 V&\ZqgDF  
Actuarial Society of Hong Kong 香港精算学会 ` LU&]NS3  
actuarial valuation 精算师估值 ,uDB]  
actuary 精算师 E%/E%9-7\  
ad referendum agreement 暂定协议；有待覆核的协定 9J l9\y9  
ad valorem duty 从价税；按值征税 3MkF  
ad valorem duty system 从价税制 t
%N#Yh!  
ad valorem fee 从价费 @GjWeOj]  
ad valorem tariff 从价关税 Vf O0 z5&  
additional allowance 额外免税额 5r`g6@  
additional amount for unexpired risk 未过期风险的额外款额 eQzSWn[  
additional assessable profit 补加应评税利润 Pf(z0o&  
additional assessment 补加评税 MF%9  
additional commitment 额外承担 #l{q
b]n]  
additional commitment vote 额外承担拨款 ~~wz05oRG  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #!Kg?BR2  
additional dependent parent allowance 供养父母额外免税额 +O\6p  
additional provision 额外拨款 O:k@'&  
additional stamp duty 附加印花税 TLO-$>h  
additional tax 补加税罚款；补加税款 MUVp8!*@  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 C2DNyMu  
adjudged bankrupt 被裁定破产 IsnC_"f  
adjudicated bankrupt 裁定破产人 'B6D&xn'%&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8 I,(\<Xv  
adjudication of bankruptcy 裁定破产；宣告破产 cl14FrpYu  
adjudication of insolvency 裁定无力偿还债务 rS6iZp,  
adjusted actual 经调整的实数；调整后的实数 +| Cvv]Tx1  
adjusted current assets 经调整的流动资产；调整后的流动资产 E~{-RZNK  
adjusted figure 经调整的数字；调整后的数额 VYlg+MlT0  
adjusted liabilities 经调整的负债；调整后的负债 "&v?>  
adjusted loss 经调整的亏损；调整后的亏损 q$U;\Mg)  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 "f5u2=7 }  
adjusted profit 经调整的利润；调整后的利润 KRm4r  
adjusted surplus 经调整的盈余额；调整后的盈余额 BKVvu}V(o  
adjusted value 经调整的价值；调整后的价值 1 5rE|m^  
adjustment 调整；修订；理算〔保险〕 QWfwoe&;R:  
adjustment centre 调剂中心 F~<$E*&h@  
adjustment lag 调整过程的时间差距；调整时差 D~8f6Ko"m  
adjustment mechanism 调整机制 /kNr5s  
adjustment of loss 亏损调整 )lH?XpfTjm  
adjustment process 调整过程；调整程序 `^|mNh  
adjustment range 调整幅度 O`rrg~6#  
administered exchange rate 受管制汇率 4}#*M2wb  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ib uA~\5  
administration expenses 行政费用 {s_0[>  
administration fee 手续费；行政费 @CWfhc-Ub  
administration in bankruptcy 破产管理 oLBpG1Va  
administration order 遗产管理令 <}.)kg${O  
administrator 管理人；遗产管理人 ^3AJYu  
administrator of the estate 遗产管理人 QAcvv 0Hv  
admission of debt 债项承认书 e#&[4tQF  
admission of proof 接纳债权证明 tHhY1[A8m  
advance 放贷款项；垫付款项；预支款项；预付款项 LF{qI?LG  
advance account 暂支帐目；预付款帐户 RwT.B+Onuy  
advance compensation 预付补偿金 I>G)wRpfR'  
advance from shareholder 股东垫款 r}03&h~Hc&  
advance pending reimbursement 预支以待日后付还 4zfgtg(  
advanced economy 先进经济体系 zXZy:SD  
advancement 预付；预付财产 rPr#V1}1a  
advances warrant 垫款令 7Zr jU{  
advancing 贷出 KasOh"W.P  
adverse balance 逆差 v mw7H  
adverse exchange 逆汇 qY#*zx  
advertisement addressed to shareholders 在报章刊登的致股东通告 z,/dYvT<  
advice for collection 托收通知书 x7{,4js  
advice of drawing 提款通知书；汇票通知书
D {>,2hC  
advice of payment 付款通知 Ya\G/R
 
Advisory Committee [Securities and Futures Commission] nc@ul')  
谘询委员会〔证券及期货事务监察委员会〕 yf_<o  
Advisory Committee on Diversification 经济多元化谘询委员会 TvM{ Q
GN  
affidavit 誓章；遗产申报誓章 PS \QbA  
affidavit of no receipt 述明无收款的誓章 '!IX;OSjH  
affiliate 联号；联营公司；附属公司 C8NbxP  
affiliated company 附属公司；联号；联营公司 c WK@O>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 n>Zkx+jLj<  
affordability 负担能力 %;^
6W7  
African Development Bank [AfDB] 非洲开发银行 Bg7?1m  
after-acquired property 事后取得的财产 .%~ L  
after-hours dealing 市后交易 r+$ 0u~^  
after-tax profit 税后盈利；税后利润；税后溢利 I|iI ,l/9  
agency agreement 代理协议 LnR3C:NO k  
agency expenses 代理机构的开支 x2|DI)J1'  
agency fee 代理费 D.$EvUSK<.  
Agency Law 《代理法》 Q
C ?8  
agent 代理人；承销人 li NPXS+  
agent of company 公司代理人 ?9=yo5M}  
agent's fee 代理人费；经纪费 1Rl`}7Km  
aggregate 总计；总数；总体数字 h1)p{5}H  
aggregate amount 总款额；总额 )t)tk=R9N  
aggregate assets and liabilities 总体资产与负债 UP,0`fh(y  
aggregate at constant price 按固定价格计算的总体数字 Jz3q Pr  
aggregate demand 总需求 f_;3|i  
aggregate gross position 总持仓量 T5Pc2
R  
aggregate limit 总限额 4.??U!r>KI  
aggregate of salaries tax 合计薪俸税 ~
zYp(#0op  
aggregate performance 总体表现；总体业绩 73N%_8DH  
aggregate supply 总体供应 xx/DD%IZ  
aggregate surplus 总盈余 :i:Zc~%  
aggregate total 整体总额 h"ZF,g;a  
aggregate value 总值；合计价值 Za=<euc7  
aggregated basis 合计基准 E 8,53$  
aggregated net chargeable income 合计应课税入息实额 N}Q,  
aggregation 合并计算；合计；总和 frGUT#9?n  
aggregation of incomes of husband and wife 夫妇入息合并计算 I`5MAvP  
aggregation of property 财产的总和 qZ8lU   
agio 差价；贴水 I<[(hPQ
Uf  
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》 B_}=v$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5!y3=.j  
《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》 C
5XCy%
h  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment mP:mzmUw  
《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》 )NyGV!Zuu  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment X>*zA?:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !pDS*{)E  
agreement for a settlement 授产协议 S:^Q(w7  
agreement for assignment 转让协议 a?+) K  
agreement for sale 售卖协议；买卖协议 _Zb_9&  
agreement for sale and purchase 买卖协议 %M'"%Yn@(y  
agreement for the payment of interest 支付利息协议 ^Jc~G~x4*  
agreement for the repayment of money 还款协议 I94;1(Cs%  
agreement of reinsurance 再保险协议 %f:'A%'Qb  
Agricultural Bank of China 中国农业银行 ]=]'*Z%  
air passenger departure tax 飞机乘客离境税 ,ew<T{PL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 CWC*bkd5a  
airport tax 机场税 <u^41  
alcohol duty 酒精税 S!.xmc\  
alienation 让与；让渡；转让 @?e;Jp9  
alimony 生活费；赡养费
jp[QA\  
All Ordinaries Index [AOI] 所有普通股指数 T,H]svN
5p  
all risks 全险；综合险 av`b8cGg  
All Sales Record for Stock Market 《股票市场成交报告》 8mCr6$|
%  
Allied Capital Resources Limited 新联财务有限公司 6] <?+#uQ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :ye)%UU"|:  
allocation letter 拨款信件 sav2.w  
allocation of fund 分配款项；预留款项 @br%:Nt  
allocation of profit 利润分配；溢利分配 -$T5@  
allocation warrant 拨款令 =Oo*7|Z  
allotment 分配；配股 K-vso4@BJ  
allotment notice 股份配售通知；配股通知 L`"cu.l  
allotment of shares 股份分配 qBCZ)JEN#U  
allowable 可获宽免；免税的 G~m(
&,:Mu  
allowable business loss 可扣除的营业亏损 Oe;9[=
L[  
allowable expenses 可扣税的支出 RmzK?muk  
allowance 免税额；津贴；备抵；准备金 ,t)mCgbcO  
allowance for debts 债项的免税额 *b.>pY?2|  
allowance for depreciation by wear and tear 耗损折旧免税额 ?]P&3UU>0z  
allowance for funeral expenses 殡殓费的免税额 9k83wACry  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2;kab^iv'  
allowance for repairs and outgoings 修葺及支出方面的免税额 071wo7  
allowance to debtor 给债务人的津贴 N%Lh_2EzqV  
alteration of capital 资本更改 [{Y$]3?}  
alternate trustee 候补受托人 !N)oi$T%  
amalgamation 合并 $s) ^zm~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VvoJ85  
ambit of charges 征税范围；收费范围 u6%56 %^f  
amended valuation 经修订的估值 wI`uAZ="  
American Commodities Exchange 美国商品交易所 (Ojg~P4;&  
American Express Bank Limited 美国运通银行 H
M76%9!  
American Stock Exchange 美国证券交易所 yLY2_p-X  
amortization 摊销 L8ZCGW\Rr  
amount due from banks 存放银行同业的款项 wS:323 !l$  
amount due from banks abroad 存放海外银行同业的款项 O %)+ w  
amount due from holding companies 控股公司欠款 K IqF"5  
amount due from local banks 存放本港银行同业的款项 >\>HRyt%  
amount due to banks 银行同业的存款 %K%8 ~B  
amount due to banks abroad 海外银行同业的存款 D|+H!f{k  
amount due to holding companies 控股公司存款 *Qyw _Q  
amount due to local banks 本港银行同业的存款 }Y-f+qX*  
amount due to outport banks 外埠银行同业的存款 A\:=p  
amount for note issue 发行纸币的款额 @c{Z?>dUc#  
amount of bond 担保契据的款额 +$v$P!),  
amount of consideration 代价款额 4uTYuaCNs  
amount of contribution 供款数额 Q2Q`g`*O:  
amount of indebtedness 负债款额 
HD`G
i0  
amount of principal of the loan 贷款本金额 qed; UyN  
amount of rates chargeable 应征差饷数额 ;w@:  
amount of share capital 股本额 3z5,4ps  
amount of sums assured 承保款额 s2d;601*b  
amount of variation 变动幅度 no;Yu  
amount of vote 拨款数额 4q~l?*S  
amount payable 应付款额 ['sIR+c%'O  
amount receivable 应收款额 0<o#;ZQ]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A70_hhP  
analysis 分析 S"}FsS;k<?  
ancillary risk 附属风险 q Rt
gk  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ozn7C?\*  
annual accounting date 年结日期 w0 "h,{  
annual allowance 每年免税额；年积金；年度津贴；年津 !H.&"~w@  
annual balance 年度余额 j)J4[j  
annual disposable income 每年可动用收入 r_R|.fl
<[  
annual estimates 周年预算 l "d&Sgnj  
annual fee 年费 R;,&CQUl  
annual general meeting 周年大会 N;s
sO,  
annual growth rate 年增率；每年增长率 Q_@ Z.{  
annual long-term supplement 长期个案每年补助金 VJ1si0vWtq  
annual pensionable emolument 可供计算退休金的年薪 J.El&Dev  
annual report 年报 )"f>cYF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G19FSLrtA  
annual return 周年报表；周年申报表；每年报税表格 -/FCd(  
Annual Return Rules 《周年报表规则》 =D3Y q?  
annual review of consumer prices 每年消费物价回顾 LkNfcBa_  
annual roll-forward basis 逐年延展方式 xu_Tocvop  
annual salary 年薪 v&uIxFCR  
annual statement 年度报表；年度决算表 @++ X H}  
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 ;qzCoe  
annuitant 年金受益人 *A8CJ  
annuity 年金 $`]<4I9d  
annuity contract 年金合约 m;[z)-&"  
annuity on human life 人寿年金 85nUR[)h  
antecedent debt 先前的债项 LsBDfp5/  
ante-dated cheque 倒填日期支票 {uw'7 d/  
anticipated expenditure 预期开支 lOZ.{0{f,  
anticipated net profit 预期纯利 q9!5J2P  
anticipated revenue 预期收入 #H5*]"w6I  
anti-inflation measure 反通货膨胀措施 Pyk~V)~M  
anti-inflationary stance 反通货膨胀立场 XFd[>U<X  
apparent deficit 表面赤字 >.M `Fz.  
apparent financial solvency 表面偿债能力 a1om8!C  
apparent partner 表面合伙人 KWXJ[#E<W  
application for personal assessment 个人入息课税申请书 vA+RZ  
application of fund 资金应用 nA+[[(6  
application to release as liquidator and to destruct the books of accounts and documents s{A-K5S  
申请免除清盘人职务及毁灭帐簿与文件 zW+Y{^hf  
appointed actuary 委任精算师 ym1TGeFAq  
appointed auditor 委任核数师；委任审计师 ^S, "iV  
appointed trustee 委任的受托人 ^3*gf}  
appointer 委任人 Nz$OD_]  
apportioned pro rata 按比例分摊 xG<S2R2VQh  
apportionment 分配；分摊 O|av(F9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wx:_F;  
apportionment formula 分摊方程式 2X6y^f';\  
apportionment of estate duty 遗产税的分摊 3)GXu>) t  
appraisal 估价；评估 l<v/T  
appreciable growth 可观增长 '8%aq8  
appreciable impact 显着影响 i 0L7`TB  
appreciable increase 可观增长 \ fwf\&  
appreciation 增值；升值 9:@
os0^O  
appreciation against other currencies 相对其他货币升值 >)5rOU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J-u,6c  
appreciation tax 增值税 U7:~@eYy  
appropriation 拨款；拨用；拨付 /mr&Y}7T
 
appropriation account 拨款帐目 z<@$$Z=0UF  
Appropriation Bill 拨款法案 {\0R[+d  
appropriation-in-aid system 补助拨款办法 sW=@G'}3  
approved assets 核准资产 tkJ/h<  
approved basket stock 认可一篮子证券 h8S%Q|-  
approved budget 核准预算 '#q"u y  
approved charitable donation 认可慈善捐款 2%WZ-l!i  
approved charitable institution 认可慈善机构 Ke,-8e#Q  
approved currency 核准货币；认可货币 XFBk:~}sI  
approved estimates 核准预算 Jl5<9x  
approved estimates of expenditure 核准开支预算 6aK%s{%3s  
approved overseas insurer 核准海外保险人 Fs&m'g  
approved overseas trust company 核准海外信托公司 MjG.Ili$m  
approved pooled investment fund 核准汇集投资基金 dQizM^j  
approved provident fund scheme 认可公积金计划 Mzb_o2^(  
approved provision 核准拨款 [ BN2c  
approved redeemable share 核准可赎回股份 ClfpA?vv  
approved regional stock 认可地区性证券 OU{PVF={   
approved retirement scheme 认可退休金计划 ` D4J9;|;]  
approved subordinated loan 核准附属贷款 EA8(_}  
arbitrage 套戥；套汇；套利 p
p{%\td  
arbitrageur 套戥者；套汇者 h]'fX  
arbitrary amount 临时款项  sRoZvp5  
arrangement 措施；安排；协定 }]?RngTt  
arrears 欠款 @MN>ye'T  
arrears of pay 欠付薪酬 r2xlcSn%  
arrears of revenue 逾期未收税款；逾期未收的帐项 W]y$6P  
articles of association 组织章程；组织细则；组织章程细则 WMI/Y9N  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~ 4&_$e!  
ascertainment of profit 确定利润 WxXVL"  
"Asia Clear" “亚洲结算系统” 3K#e]zoI  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &1Az`[zKGW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 cBm3|@7  
Asian Development Fund [ADF] 亚洲发展基金 ]=_BK!O  
Asian dollar bond 亚洲美元债券 neZ_TT/
3K  
Asian dollar market 亚洲美元市场 7l:H~"9r  
Asian dollar rate 亚洲美元利率 pXQ&2s$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 AV8TP-Ls+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 TbXZU$[c  
asked price 沽盘；喊价；索价；卖方报价 ME|"pJ  
assessable income 应评税入息 [PQG]"  
assessable loss 应评税亏损 5-&P4  
assessable profit 应评税利润 Q!|71{5U  
assessable value 应评税值 C6,Bqlio  
assessed profit 估定利润 .y'OoDe  
assessed value 经评估价值 zR5D)`Ph
 
assessment 评税；评定；估价；评税单 f<zh-Gq  
assessment number 评税编号；估价编号 :m+:%keK  
assessment of additional tax 补加税评税 wr#+q1v  
assessment of performance 业绩评估；实绩评价 q?t>!1c  
Assessor 评税主任 (/N`Wu  
asset price bubbles 资产价格泡沫 tdt6*  
asset-backed securities 具资产保证的证券 oYqC"g&4Z  
assets accretion 资产增值 =
0v{+#}  
assets and liabilities 资产与负债 DSnsi@Mi  
assets betterment statement 资产递增表；资产改进表 ?pxx,o6l  
assets lending 实物放款；有抵押贷款 =+"XV8Fi,  
assets of the company passing on the death 死者去世时转移的公司资产 82w<q(  
assets pledged as security for liabilities 用作负债抵押的资产 ,f1+jC
  
assets portfolio 资产投资组合 Dic(G[  
assets price 资产价格 }- +;{u  
assets quality 资产质素 ,Qh4=+jwqn  
assets realization 资产变现 <LLSUk/  
assets refinancing arrangement 资产再集资安排 }k,Si9O  
assets securitization 资产证券化 rFmE6{4:p  
assets situated outside Hong Kong 在香港以外地方的资产 @D7cv"   
assets stripping 削减资产；拆卖资产 #p[=iP
  
assets value 资产值 Q.8Jgel1  
assignee 承让人 @r .K>+1  
assignment 转让；转让书；转让契 p<J/J.E  
assignment of interest 权益转让 f{b"=hQ  
assignment of letters patent and trade mark 专利证书及商标转让 |X_yL3`Zb  
assignment of property 物业转让；物业转让书 {<|
0M%v  
assignment right 转让权 '<@PgO~  
assignor 转让人 8>epKFEg  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 jwE<}y I  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *k=}g][?  
associate member 附属会员 KT|$vw2b
 
associated body corporate 相联法人团体 |epe;/  
associated company 相联公司；联属公司 W:tE ?Hu  
associated corporation 相联法团 K1C
#  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2[:`w),.  
公认会计师公会〔英国〕 z24-hC  
Association of Futures Exchange Brokers 香港期货经纪协会 z3$PrK%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 XFX:)l#o  
association of underwriters 承保人组织 3*'!,gK~[  
assumption of control 接管 FB</~ g  
assurance 担保；保险；转易；转易书 +V0uHpm  
assurance of interest 权益的转易 M2m@N-+R   
at 19XX price 按一九ＸＸ年价格计算 T[7-3[w<)  
at a discount 按赔价计算；按贴水价格计算；打折扣 Aimgfxag  
at a premium 按溢价计算；按升水价格计算 mM95BUB  
at call 通知付款；按通知 \"uR&D  
at constant market price 按固定市价计算 &-{4JSII  
at constant price 按固定价格计算 &KD m5p  
at cost 按成本计算 UV:_5"-  
at current market price 按当时市价计算；按现时市价计算 IYrO;GQ  
at current price 按当时价格计算；按现时价格计算 'DKP-R"  
at factor cost 按要素成本计算；按生产要素成本计算 0ogTQ`2Z:  
at money-of-the-day price 按付款当日价格计算 B,A/ -B\  
at or better 按指定或较佳价位〔买卖指令〕 C f<,\Aav  
at par 按面值计算；平价 ^h' wZ7-\  
at sight 见票即付 3<'n>'  
at the close 按收市盘 |m?0h.O,  
at the opening 按开市盘 l~\'Z2op  
attestation 见证；见证条款 UZdpKi@  
at-the-money option 平价期权 le1'r>E$  
attorney 受权人；受托代表人
Q#vur o  
attornment 新拥有人承认书 gE%-Pf~  
attributable profit 可归属利润 '\\J95*`  
attributable share value 可归属股份价值 4w\')@`[jk  
Auckland Stock Exchange 奥克兰证券交易所 J \G8g,@  
auction 拍卖 J\Sewg9  
auctioneer 拍卖商 +p_SKk!%+  
audit 审计；核数 4sG^bZ,  
Audit Commission 审计署 "Z,'NL>&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @(ev``L5g  
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〕  /y1,w JI  
audit review 帐目审查 ;Cv x48  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _I75[W!  
audited account 审计帐目；经审计的帐目 rH & ^SNc  
audited annual account 经审计的周年帐目 whD%Oz*f  
audited balance sheet 经审计的资产负债表 ?z?IEj}  
auditor 核数师；核数主任；审计师 0;]tC\D1  
auditor's certificate 核数师证明书；审计师证明书 !d^5mati)T  
auditor's report 核数师报告；审计师报告 6\(\  
Aussie bond 澳元债券 O'_D*?  
austerity budget 紧缩预算 3F<My+J  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )5p0fw  
Australia All Ordinaries Index 澳洲所有普通股票指数 XN??^1{J}]  
Australian Dollar [AUD] 澳元 P1)9OE
 
Australian Options Market 澳大利亚期权市场 ^cX);koO  
Australian Securities Commission 澳洲证券事务监察委员会 8/]5h%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 k;q|pQ[  
Australian Stock Exchange 澳大利亚证券交易所 Un7jzAvQ  
Austrian Schilling [ATS] 奥地利先令 m+,a=sR  
authentication 认证；鉴证 cO_En`F  
authority to purchase 委托购买证；委购书 mpN|U(n  
authorization 认可；核准；授权；授权书 Fvl_5l  
authorization by direction 指示授权 : 3*(kb1)&  
authorization by instruction 指令授权 >f74]J=V  
authorization by warrant 令状授权 YY'46  
authorization of unit trust 单位信托的认可 "1WwSh}Z  
authorized agent 指定代理人 #2/k^N4r  
authorized capital 法定资本 T =_Hd  
authorized clerk 出市员 4E<iIA\
x  
authorized dealer 认可交易商 r+d%*Dx  
authorized financial institution 认可财务机构 y/Paq^Hd  
authorized fund 认可基金 6f{Kj)  
authorized fund house 获授权的基金公司；认可基金公司 4h|sbB"t  
authorized institution 认可机构 gT?
:zd=;  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |*K AqTO0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %?@N-$j  
authorized insurer 获授权保险人；获认可承保人 Jvgx+{Xu  
authorized investment 特准投资项目 Hq ]f$Q6:  
authorized person 获授权人 SI^!e1@M[  
authorized representative 获授权代表 ^yyL4{/  
authorized share capital 法定股本 Hj2E-RwG  
automated quotation system 自动报价系统 2mRm.e9?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &,JrhMr\  
自动交易系统〔香港期货交易所有限公司〕 <y7nGXzLK  
automatic adjustment mechanism 自动调整机制 !EB<e5}8wK  
automatic adjustment system 自动调整系统 F^fL  
Automatic Clearing House 自动票据交换所 .=yF  
automatic exchange rates accumulation system 自动化汇率累集系统 4$~eG"wu  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~M _@_  
automatic teller machine [ATM] 自动柜员机 A]c'`Nf  
autopay 自动转帐 4,4S5u[|  
available assets 可用资产 z.P<)[LUc  
available fiscal reserve 现存财政储备 6QO[!^lY  
available profit 可用利润 k[#<=G_=/E  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $F2A  
average 平均；平均数；海损 # 3UrGom  
average basic salary 平均基本薪金 bys5IOP{]o  
average consumer expenditure 平均消费开支；一般消费开支 -Ri/I4Xj  
average cost 平均成本 HQGn[7JW  
average cost of land production 增辟土地平均成本 4AW-'W  
average daily turnover 平均每日成交额 X\sOeb:]  
average daily wage rate 平均每日工资率 wIeF(}VM  
average expenditure pattern 平均开支模式 n-P<y  
average growth rate 平均增长率  -]n\|U<  
average net fixed assets 固定资产平均净值
w5Lev}Rb  
average of relatives 相对价格平均数 W2yNwB+{  
average price 平均价格 lrQNl^K}=  
average propensity to consume 平均消费倾向；一般消费倾向 Lp31Y .4  
average propensity to save 平均储蓄倾向；一般储蓄倾向 O2N7qV3U,  
average rate 平均率 inQ1$  
average revenue 平均收入；平均收益 ,! b9  
average stock 平均库存；平均存货 'rl?'~={p  
average yearly rent 平均年租 H.o=4[  
avoidance of double taxation 避免双重课税 \*yH33B9  
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 3le$0f:O  
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