一些有用的会计术语(也不知道发的地方对不对)A

A: :m8ED[9b  
A share Ａ股；甲类股份 n#z^uq|v  
abatement of tax 减税；减扣免税额 Z<jRZH*L  
ABN AMRO Bank N.V. 荷兰银行 )FWF T:P~  
above-the-line expenditure 线上项目支出；经常预算支出 dadOjl)S)
 
above-the-line receipt 线上项目收入；经常预算收入 a
U^>kRGc  
ABSA Asia Limited 南非联合亚洲有限公司 /T#<g:   
absolute change 绝对数值变更 x)"=*Jj  
absolute expenditure 实际开支 6i.'S5.  
absolute guideline figure 绝对准则数字 YtW#MG$f  
absolute interest 绝对权益 @kvp2P+O  
absolute order of discharge 绝对破产解除令 ez(4TtT  
absolute profit margin 绝对利润幅度 6;n^/3*#  
absolute value 实值；绝对值 L!S-f4^5  
absolutely vested interest 绝对既得权益 yel>-=Vn  
absorbed cost 已吸收成本；已分摊成本 CSr{MF`]e  
absorption 吸收；分摊；合并 (ZShhy8g  
absorption rate 吸收率；摊配率；分摊率 pal))e!B  
ACB Finance Limited 亚洲商业财务有限公司 FVY,CeA.  
acceptable form of reciprocity 合理的互惠条件 WU<#_by g  
acceptable rate 适当利率；适当汇率 H7Y}qP5X  
acceptance agreement 承兑协议 C| Mh<,~E  
acceptance for honour 参加承兑 +V2a|uvEc  
acceptor 承兑人；接受人；受票人 rA`zuYo  
acceptor for honour 参加承兑人 LvWU %
?  
accident insurance 意外保险 GZZLX19sq  
Accident Insurance Association of Hong Kong 香港意外保险公会 |]GEJUWtCd  
accident insurance scheme 意外保险计划 '0t j2  
accident year basis 意外年度基准 #> CN,eiZ  
accommodation 通融；贷款 6\5U%
~78  
accommodation bill 通融票据；空头票据 >7;JZuVo  
accommodation party 汇票代发人 w-B\AK?}  
account balance 帐户余额；帐户结余 L
j~lfO  
account book 帐簿 .&sguAyG  
account collected in advance 预收款项 E*(Q'p9C  
account current book 往来帐簿 GGJ_,S*  
account of after-acquired property 事后取得的财产报告 K"}Dbr  
account of defaulter 拖欠帐目 \W=  
account payable 应付帐款 GK&yP%Z3  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 So`xd *C!  
account receivable 应收帐款 @b>]q$)(}  
account receivable report 应收帐款报表 5&}icS  
account statement 结单；帐单；会计财务报表 FblGFm"P  
account title 帐户名称；会计科目 :[ITjkhde0  
accountant's report 会计师报告 n|,Es!8:o  
Accountant's Report Rules 会计师报告规则 MO _9Yi  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8z/^Ql  
Accounting Arrangements 《会计安排》 d\)v62P  
accounting basis 会计基础 ]ei]) J
I  
accounting by Official Receiver 破产管理署署长呈交的帐目 G x,D'H'  
Accounting Circular 《会计通告》 1c}'o*K_%  
accounting class 会计类别 nn=JM7e\9  
accounting date 记帐日期；会计结算日期 1Rczf(,aT  
accounting for money 款项核算 =x7ODBYW^  
Accounting Officer 会计主任 Ev^Xs6 }"  
accounting period 会计报告期；会计期 ^k_!+8"q{  
accounting policy 会计政策；会计方针 k&~vVx  
accounting practice 会计惯例 s &.Z;X
 
accounting principle 会计准则 il#rdJ1@t  
accounting record 会计记录 e<p$Op  
accounting report 会计报告 =pk'a_P8-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 CC)9Ks\  
Accounting Society of China 中国会计学会 y.O? c&!  
accounting statement 会计报表 r p@=
  
accounting system 会计制度；会计系统 i44:VR|  
accounting transaction 会计事项；帐务交易 \6lXsu;I.X  
accounting treatment 会计处理 piId5Gx7  
accounting year 会计年度 ze4/XR  
accretion 增值；添加 ?BLOc;I&a  
accrual 应计项目；应累算数目 26Yg?:kP  
accrual basis 应计制；权责发生制 {^\-%3$  
accrual basis accounting 应计制会计；权责发生制会计 }2\"(_  
accrue 应累算；应计 >|iy= Zn%'  
accrued benefit 应累算利益 JHQ8o5bEQp  
accrued charges 应计费用 @?1%*/  
accrued cumulative preference share dividend 应累算的累积优先股股息 [=9R5.)c  
accrued expenses 应累算费用 .Z^g 7 *s  
accrued interest payable 应付利息；应计未付利息 B}MJ?uvA  
accrued interest receivable 应收利息；应计未收利息 sRMzU  
accrued right 累算权益 TgUQD(d^  
accruing profit 应累算的利润 FdSaOod8  
accumulated fiscal reserve 累积财政储备 lp9<j1Wl  
accumulated profit 累积利润；滚存溢利 5G
!X4%a  
accumulated reserve 累积储备 ;=7z!:)  
accumulation of surplus income 累积收益盈余 ~'U;).C  
acquired assets 既得资产 uZYeru"w  
acquisition 收购；购置；取得 <]9MgfAe  
acquisition cost 购置成本 lyi}q"Kn*;  
acquisition expenses 购置费用 !e7vc[N  
acquisition of 100% interest 收购全部股权 )a}5\
V  
acquisition of control 取得控制权
)R|7> 97  
acquisition of fixed assets 购置固定资产 a>kDG <.A  
acquisition of shell “买壳” i]YQq!B  
acquisition price 收购价 n-=\n6"P  
act of God 天灾 $bo^UYZ6  
acting partner 执事合伙人 ^s?wnEo;j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 O[`Ob6Q{F  
active partner 积极参与的合伙人 >ciq4H43Q|  
active trading 交投活跃 [qXpi'q[  
actual circulation 实际流通 7d<v\=J
}  
actual cost 实际成本 z=fag'fzM  
actual expenditure 实际开支；实际支出 -?]ltn9!  
actual income 实际入息；实际收入；实际收益 lvN{R{7>  
actual market 现货市场 oby*.61?5l  
actual price 现货价；实际价格 ;?[~]"  
actual profit 实际利润 [a`i{(!  
actual quotation 实盘；实际价位；实际报价
5{5ABV  
actual year basis 按实际年度计算 x'KsQlI/  
actuals 实货 OP&[5X+Y  
actuarial investigation 精算调查 D!P?sq_5r  
actuarial principle 精算原则 XMdc n,  
actuarial report 精算师报告 wiGwN  
Actuarial Society of Hong Kong 香港精算学会 ]lo1Kw  
actuarial valuation 精算师估值 |HA7 C  
actuary 精算师 K
F'M4P  
ad referendum agreement 暂定协议；有待覆核的协定 &Ch)SD  
ad valorem duty 从价税；按值征税 |HEw~x<=  
ad valorem duty system 从价税制 t,+S~Cj|  
ad valorem fee 从价费 iWCV(!  
ad valorem tariff 从价关税 s +GF-kJ*  
additional allowance 额外免税额 IN"vi|1  
additional amount for unexpired risk 未过期风险的额外款额 ##
5/%#eZ  
additional assessable profit 补加应评税利润 YNXk32@j@e  
additional assessment 补加评税 Om^/tp\  
additional commitment 额外承担 O7\s1 V;  
additional commitment vote 额外承担拨款 (LfVa`<1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7X|r';"?i  
additional dependent parent allowance 供养父母额外免税额 {#%xq]r_  
additional provision 额外拨款 C
b6MD  
additional stamp duty 附加印花税 S3_4i;K\  
additional tax 补加税罚款；补加税款 HDEG/k/~m  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +doT^&2u*  
adjudged bankrupt 被裁定破产 \PFx# :-c  
adjudicated bankrupt 裁定破产人 |W <:r
T  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Lm?*p>\Q  
adjudication of bankruptcy 裁定破产；宣告破产 8F* WT|]  
adjudication of insolvency 裁定无力偿还债务 HZm i?  
adjusted actual 经调整的实数；调整后的实数 X2`>@GR/>  
adjusted current assets 经调整的流动资产；调整后的流动资产 g@2.A;N0  
adjusted figure 经调整的数字；调整后的数额 Z]Y4NO;  
adjusted liabilities 经调整的负债；调整后的负债 ]Rye AJ3  
adjusted loss 经调整的亏损；调整后的亏损 AAW7@\q.  
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 6:,^CI|@t  
adjusted profit 经调整的利润；调整后的利润 m\f_u*  
adjusted surplus 经调整的盈余额；调整后的盈余额 W'
jXIO  
adjusted value 经调整的价值；调整后的价值 V\"5<>+O  
adjustment 调整；修订；理算〔保险〕 [!le 9aNg  
adjustment centre 调剂中心 jE#8&P~  
adjustment lag 调整过程的时间差距；调整时差 sV<4^n7  
adjustment mechanism 调整机制 wb[(_@eZ  
adjustment of loss 亏损调整 k)s 7Ev*  
adjustment process 调整过程；调整程序 =5`@:!t7  
adjustment range 调整幅度 /)1-
^ju  
administered exchange rate 受管制汇率 TJpv"V  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 gp)ds^  
administration expenses 行政费用 8='21@wrN  
administration fee 手续费；行政费 #A9_A%_.h  
administration in bankruptcy 破产管理 3 9{"T0  
administration order 遗产管理令 eM=)>zl  
administrator 管理人；遗产管理人 '0')6zW5s  
administrator of the estate 遗产管理人 c48J!,jCd'  
admission of debt 债项承认书 %;(|KrUN  
admission of proof 接纳债权证明 _~ZQ b  
advance 放贷款项；垫付款项；预支款项；预付款项 xPMyG);  
advance account 暂支帐目；预付款帐户 R P:F<`DB|  
advance compensation 预付补偿金 
!Vr45l  
advance from shareholder 股东垫款 =j+oKGkoCa  
advance pending reimbursement 预支以待日后付还 Ge:-|*F  
advanced economy 先进经济体系 6~h1iY_~  
advancement 预付；预付财产 M1]6lg[si  
advances warrant 垫款令 YD46Z~$  
advancing 贷出 _8b]o~[Z+  
adverse balance 逆差 {IPn\Bka  
adverse exchange 逆汇 ;q,)NAr&  
advertisement addressed to shareholders 在报章刊登的致股东通告 bq3fiT9  
advice for collection 托收通知书 BQ9`DYIb  
advice of drawing 提款通知书；汇票通知书 bI]UO)  
advice of payment 付款通知 \As oeeF  
Advisory Committee [Securities and Futures Commission] HS
6Imi  
谘询委员会〔证券及期货事务监察委员会〕 NnLhJPh  
Advisory Committee on Diversification 经济多元化谘询委员会 .aismc`=  
affidavit 誓章；遗产申报誓章 y|;8:b32  
affidavit of no receipt 述明无收款的誓章
?FV7|)f  
affiliate 联号；联营公司；附属公司 dD^_^'i  
affiliated company 附属公司；联号；联营公司 j&[.2PW\  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 O/Mz?$8J  
affordability 负担能力 J4[x,(iq(  
African Development Bank [AfDB] 非洲开发银行 {nPkb5xbW  
after-acquired property 事后取得的财产 u@bOEcxK  
after-hours dealing 市后交易 VUy)4
*  
after-tax profit 税后盈利；税后利润；税后溢利 J`+`Kq1T  
agency agreement 代理协议 hGA!1a4 c  
agency expenses 代理机构的开支 < [S1_2b.t  
agency fee 代理费 }.M
oDR3\  
Agency Law 《代理法》 oBj>9I;  
agent 代理人；承销人 NB+$ym  
agent of company 公司代理人 5G'&9{oB  
agent's fee 代理人费；经纪费 9U7Mu;4  
aggregate 总计；总数；总体数字 YR|(;B  
aggregate amount 总款额；总额 =WmBpUh  
aggregate assets and liabilities 总体资产与负债 
zh^jWu  
aggregate at constant price 按固定价格计算的总体数字 #'4<> G]  
aggregate demand 总需求 pcuMGo-#  
aggregate gross position 总持仓量 yF/< :  
aggregate limit 总限额 -.b Io  
aggregate of salaries tax 合计薪俸税 HTUYvU*-  
aggregate performance 总体表现；总体业绩 W7*_T]  
aggregate supply 总体供应 ^3WIl]  
aggregate surplus 总盈余 %on9C`/  
aggregate total 整体总额 9uw,-0*5  
aggregate value 总值；合计价值 hnsa)@  
aggregated basis 合计基准 @0vC v
 
aggregated net chargeable income 合计应课税入息实额 F9k I'<Q  
aggregation 合并计算；合计；总和 Q"OV>klk  
aggregation of incomes of husband and wife 夫妇入息合并计算 kj{rk^x  
aggregation of property 财产的总和 TOco({/_/  
agio 差价；贴水 fXu~69_  
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》 wWJQ~i?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xxLgC;>[  
《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》 _b!;(~@p  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Nxbd~^j  
《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》 nb0
Py>4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment a(}VA|l  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 cXb @H#  
agreement for a settlement 授产协议 A]Q1&qM%  
agreement for assignment 转让协议 mEB2RLCM  
agreement for sale 售卖协议；买卖协议 |5O >>a()  
agreement for sale and purchase 买卖协议 Et}C`vZ+Ve  
agreement for the payment of interest 支付利息协议 lPRdwg-  
agreement for the repayment of money 还款协议 h;EwkbDQg>  
agreement of reinsurance 再保险协议 nE]~E xr  
Agricultural Bank of China 中国农业银行 ;.nP%jD  
air passenger departure tax 飞机乘客离境税 FVsu8z u  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 X(r)Z\  
airport tax 机场税 *Z]5!$UpC  
alcohol duty 酒精税 mJ8{lXq3!  
alienation 让与；让渡；转让 {t844La"  
alimony 生活费；赡养费 bmj8WZ  
All Ordinaries Index [AOI] 所有普通股指数 /<(*/P,>  
all risks 全险；综合险 y:g7'+c  
All Sales Record for Stock Market 《股票市场成交报告》 x{NNx:T1  
Allied Capital Resources Limited 新联财务有限公司 ?418*tXd  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 C.yY8?|  
allocation letter 拨款信件 9UeVvH  
allocation of fund 分配款项；预留款项 "pSH!0Ap\  
allocation of profit 利润分配；溢利分配 r@*=|0(OrK  
allocation warrant 拨款令 ,
J~,ga~  
allotment 分配；配股 CB*`  
allotment notice 股份配售通知；配股通知 O+G~Qp0b>  
allotment of shares 股份分配 WFU?o[k-O  
allowable 可获宽免；免税的 6keP'
:bt  
allowable business loss 可扣除的营业亏损 z:Xj_ `p  
allowable expenses 可扣税的支出 N,j>;x3xT  
allowance 免税额；津贴；备抵；准备金 s{(ehP.Dd  
allowance for debts 债项的免税额 Z?~gQ
$  
allowance for depreciation by wear and tear 耗损折旧免税额 hmK8jl<6  
allowance for funeral expenses 殡殓费的免税额 :DZLjC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .9T.3yQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 do:QH.q8)  
allowance to debtor 给债务人的津贴 GXOFk7>  
alteration of capital 资本更改 Cz'xGW{  
alternate trustee 候补受托人 8A2if9E3  
amalgamation 合并 ftYR,!&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =4frP*H?  
ambit of charges 征税范围；收费范围 V/aQ*V{  
amended valuation 经修订的估值 K#GXpj  
American Commodities Exchange 美国商品交易所 xGKfej9  
American Express Bank Limited 美国运通银行 b%Wd<N2  
American Stock Exchange 美国证券交易所 YHs?QsP  
amortization 摊销 5a=nF9/  
amount due from banks 存放银行同业的款项
.cw!ls7d  
amount due from banks abroad 存放海外银行同业的款项 kRmj"9oA  
amount due from holding companies 控股公司欠款 #V<`U:.  
amount due from local banks 存放本港银行同业的款项 )-0[ra]  
amount due to banks 银行同业的存款 o;ik Z*+*  
amount due to banks abroad 海外银行同业的存款 :f
xWz%t  
amount due to holding companies 控股公司存款 mWNR(()v  
amount due to local banks 本港银行同业的存款 Z:I*y7V-  
amount due to outport banks 外埠银行同业的存款 0Vf)Rw1%I  
amount for note issue 发行纸币的款额 B }6Kd  
amount of bond 担保契据的款额 ~_ *H)|  
amount of consideration 代价款额 9aTL22U?  
amount of contribution 供款数额 %lXbCE:[  
amount of indebtedness 负债款额 7<^'DOs  
amount of principal of the loan 贷款本金额 n`P`yb\f$  
amount of rates chargeable 应征差饷数额 T1l&B  
amount of share capital 股本额 W;^N8ap%  
amount of sums assured 承保款额  %)pP[[h  
amount of variation 变动幅度 @q,)fBZq  
amount of vote 拨款数额 O[; +i  
amount payable 应付款额 zLh Fbyn(  
amount receivable 应收款额 |kId8WtA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q#;BhPc  
analysis 分析 :FnOS<_B  
ancillary risk 附属风险 LFCTr/,  
annual account 周年帐目；周年帐目报表；年度决算；年结 2bWUa~%B  
annual accounting date 年结日期 -r!42`S  
annual allowance 每年免税额；年积金；年度津贴；年津 7nm}fT z7  
annual balance 年度余额 &kb\,mQ  
annual disposable income 每年可动用收入 Q`N18I3  
annual estimates 周年预算 $9G3LgcS  
annual fee 年费 F#6cF=};@  
annual general meeting 周年大会 DYX-5~;!  
annual growth rate 年增率；每年增长率 /E)9v$!  
annual long-term supplement 长期个案每年补助金 Z,3 CC \  
annual pensionable emolument 可供计算退休金的年薪 M /"gf;)q>  
annual report 年报 ]x2Jpk99a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~NxEc8Y  
annual return 周年报表；周年申报表；每年报税表格 l$M$o(  
Annual Return Rules 《周年报表规则》 Hfke  
annual review of consumer prices 每年消费物价回顾 |Z d]=tue  
annual roll-forward basis 逐年延展方式 moCK-:  
annual salary 年薪 m)r]F#@/  
annual statement 年度报表；年度决算表 Z+0?yQ=%  
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 jM*AL X  
annuitant 年金受益人 |Td_S|:d  
annuity 年金 n<E.Em1  
annuity contract 年金合约 pL~=Z?(B  
annuity on human life 人寿年金 VO9XkA7  
antecedent debt 先前的债项 [KMS<4t'  
ante-dated cheque 倒填日期支票 C(s\LI!r  
anticipated expenditure 预期开支 w}d}hI  
anticipated net profit 预期纯利 PQ,+hq  
anticipated revenue 预期收入 2sUbiDe-  
anti-inflation measure 反通货膨胀措施 QeL{Wa-2F  
anti-inflationary stance 反通货膨胀立场 58J_ w X  
apparent deficit 表面赤字 IK3qE!,&U  
apparent financial solvency 表面偿债能力 @.k5MOn  
apparent partner 表面合伙人 ^+M><jE9  
application for personal assessment 个人入息课税申请书 }
?J~P%HpF  
application of fund 资金应用 82|q7*M*.  
application to release as liquidator and to destruct the books of accounts and documents |ixGY^3;  
申请免除清盘人职务及毁灭帐簿与文件 }hCaNQ&jH  
appointed actuary 委任精算师 Ss 2$n  
appointed auditor 委任核数师；委任审计师 Z9xR  
appointed trustee 委任的受托人 ^1.7Juvb  
appointer 委任人 $:e)$Xnn-  
apportioned pro rata 按比例分摊 ?s%v 3T  
apportionment 分配；分摊 lcCJ?!lsSW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6%%PP8
.F  
apportionment formula 分摊方程式 2% %
|fU9  
apportionment of estate duty 遗产税的分摊 l]$40 j  
appraisal 估价；评估 }%+qP+O\  
appreciable growth 可观增长 Y[?`\c|  
appreciable impact 显着影响 LP,9<&"<  
appreciable increase 可观增长 bK<}0Ja[  
appreciation 增值；升值 v~}5u 5$O  
appreciation against other currencies 相对其他货币升值 uWTN2jr
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '6X%=f'^b  
appreciation tax 增值税 <PioQ>~  
appropriation 拨款；拨用；拨付 z>|)ieL  
appropriation account 拨款帐目 "c,!vc4  
Appropriation Bill 拨款法案 tn{8u7  
appropriation-in-aid system 补助拨款办法 }'TTtV:Q  
approved assets 核准资产 Jh?z=JY  
approved basket stock 认可一篮子证券 n26>>N  
approved budget 核准预算 ;b1wk^,Hw~  
approved charitable donation 认可慈善捐款 gH'_ymT= 3  
approved charitable institution 认可慈善机构 {V0>iN:~S  
approved currency 核准货币；认可货币 7 5|pp  
approved estimates 核准预算 *0~M
 
approved estimates of expenditure 核准开支预算 s@s/'^`  
approved overseas insurer 核准海外保险人 HUkerV  
approved overseas trust company 核准海外信托公司 -E]Sk&4Gj  
approved pooled investment fund 核准汇集投资基金 lBmm(<~Z  
approved provident fund scheme 认可公积金计划 U. (Tl>K|0  
approved provision 核准拨款 $3 4j6;oN  
approved redeemable share 核准可赎回股份 UWw}!1  
approved regional stock 认可地区性证券 lbS?/f  
approved retirement scheme 认可退休金计划 e/>:K' {  
approved subordinated loan 核准附属贷款 qOi5WX6F/  
arbitrage 套戥；套汇；套利  ,gmH2.  
arbitrageur 套戥者；套汇者 )\0q_a  
arbitrary amount 临时款项 ec?V[v  
arrangement 措施；安排；协定 88g47>{X  
arrears 欠款 }
/p/pVz  
arrears of pay 欠付薪酬 \TUE<<?1s  
arrears of revenue 逾期未收税款；逾期未收的帐项 %[ /<+
  
articles of association 组织章程；组织细则；组织章程细则 f>z`i\1oO  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5oJ Dux }  
ascertainment of profit 确定利润 {5-zyE  
"Asia Clear" “亚洲结算系统” [O_^MA,z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 UiIF6-ZZ!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 AW/wI6[T  
Asian Development Fund [ADF] 亚洲发展基金 /$:U$JVb?l  
Asian dollar bond 亚洲美元债券 z]$>+MH_  
Asian dollar market 亚洲美元市场 ?'wsIH]m  
Asian dollar rate 亚洲美元利率 Vho0eV=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 m?;$;x~Dj  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %2D17*eK  
asked price 沽盘；喊价；索价；卖方报价 Mlj#b8  
assessable income 应评税入息 ?/'}JS(Sm  
assessable loss 应评税亏损 <0
uOq  
assessable profit 应评税利润
Qn.[{rw  
assessable value 应评税值 P"F{=\V1`<  
assessed profit 估定利润 q}wj}t#  
assessed value 经评估价值 c 0-w6  
assessment 评税；评定；估价；评税单 A,BEKjR~J  
assessment number 评税编号；估价编号 -72j:nk  
assessment of additional tax 补加税评税 /.P9MSz0G  
assessment of performance 业绩评估；实绩评价 2x
n<E>]  
Assessor 评税主任 Pz@/|&]  
asset price bubbles 资产价格泡沫 `(DJs-xD  
asset-backed securities 具资产保证的证券 MCU9O  
assets accretion 资产增值 Q0~j$Jc  
assets and liabilities 资产与负债 ^.vmF>$+I  
assets betterment statement 资产递增表；资产改进表 ZXt?[Ll  
assets lending 实物放款；有抵押贷款 :}9j^}"c3  
assets of the company passing on the death 死者去世时转移的公司资产 /K|:9Q$K6  
assets pledged as security for liabilities 用作负债抵押的资产 FZXyfZw!|  
assets portfolio 资产投资组合 kXwi{P3D$  
assets price 资产价格 %LQ/q3?_  
assets quality 资产质素 n+;vjVS%  
assets realization 资产变现 P+Z\3re  
assets refinancing arrangement 资产再集资安排 "- eZZEl(  
assets securitization 资产证券化 w!`Umll2  
assets situated outside Hong Kong 在香港以外地方的资产 hD q2-X}  
assets stripping 削减资产；拆卖资产 -eml  
assets value 资产值 g19S  
assignee 承让人 #3 bv3m  
assignment 转让；转让书；转让契 ArzDI{1  
assignment of interest 权益转让 })[($$f/  
assignment of letters patent and trade mark 专利证书及商标转让 ]1sNmi$T  
assignment of property 物业转让；物业转让书 DZs^ 2Zc  
assignment right 转让权 i8~$o:&HT  
assignor 转让人 \H4U8)l  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ~HmxEk9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t3b@P4c\  
associate member 附属会员 =yqHC<8:  
associated body corporate 相联法人团体 ;S JF%@x  
associated company 相联公司；联属公司 vT7g<  
associated corporation 相联法团 nbmc[!PwG  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] tZA:  
公认会计师公会〔英国〕 )X5(#E  
Association of Futures Exchange Brokers 香港期货经纪协会 EGS%C%>l/o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =
.`jjDJ  
association of underwriters 承保人组织 Ld(NhB'7  
assumption of control 接管 `4 UlJ4<`  
assurance 担保；保险；转易；转易书 !M;A*:-  
assurance of interest 权益的转易 6E|S  
at 19XX price 按一九ＸＸ年价格计算 *)>do L  
at a discount 按赔价计算；按贴水价格计算；打折扣 o| D^`Z  
at a premium 按溢价计算；按升水价格计算 <I2z&  
at call 通知付款；按通知 <>=mCZ2  
at constant market price 按固定市价计算 ]V<-J   
at constant price 按固定价格计算 {/}^D-  
at cost 按成本计算 B~TN/sd  
at current market price 按当时市价计算；按现时市价计算 #3MKH8k&~  
at current price 按当时价格计算；按现时价格计算 {TAw)!R~  
at factor cost 按要素成本计算；按生产要素成本计算 \%5MAQS  
at money-of-the-day price 按付款当日价格计算 r]LCvsVa  
at or better 按指定或较佳价位〔买卖指令〕 %8FN0  
at par 按面值计算；平价 ut&/\k=N  
at sight 见票即付 6 h'&6  
at the close 按收市盘 ;7rv  
at the opening 按开市盘 c2<,|D|  
attestation 见证；见证条款 k^An97J  
at-the-money option 平价期权 saW!
9HQj  
attorney 受权人；受托代表人 $}tjS3klr  
attornment 新拥有人承认书 P`"mM?u  
attributable profit 可归属利润 it1/3y =]  
attributable share value 可归属股份价值 {1~T]5  
Auckland Stock Exchange 奥克兰证券交易所 usOx=^?=  
auction 拍卖 P5?<_x0v4b  
auctioneer 拍卖商 >ttuum12w  
audit 审计；核数 *YvRNHP  
Audit Commission 审计署 pn\V+Rg'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1`-r#-MGG  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 u^4h&fL  
audit review 帐目审查 mX\ ;
oV!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B9M>e'H%<  
audited account 审计帐目；经审计的帐目 nP
A@h  
audited annual account 经审计的周年帐目 ]b}B2F'n  
audited balance sheet 经审计的资产负债表 &erm`Ho  
auditor 核数师；核数主任；审计师 DDw''  
auditor's certificate 核数师证明书；审计师证明书 (-"`,8K 2}  
auditor's report 核数师报告；审计师报告 YBjdp=als  
Aussie bond 澳元债券 tu}>:mk  
austerity budget 紧缩预算 Rs7|}Dl}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !buz<h  
Australia All Ordinaries Index 澳洲所有普通股票指数 N.hzKq][  
Australian Dollar [AUD] 澳元 W3JF5*  
Australian Options Market 澳大利亚期权市场 .zC*Z&e,.[  
Australian Securities Commission 澳洲证券事务监察委员会 *<9$D  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <z)E(J\  
Australian Stock Exchange 澳大利亚证券交易所 \:&@;!a  
Austrian Schilling [ATS] 奥地利先令 A3+6#?:;  
authentication 认证；鉴证 $sgH'/>  
authority to purchase 委托购买证；委购书 T+CajSV  
authorization 认可；核准；授权；授权书 Z[ZDQ o1  
authorization by direction 指示授权 g7V_[R(6  
authorization by instruction 指令授权 <B[G |FY,  
authorization by warrant 令状授权 m,tXE%l  
authorization of unit trust 单位信托的认可 7NF/]y4w  
authorized agent 指定代理人 4JO@BV>t  
authorized capital 法定资本 P(ZQDTbM :  
authorized clerk 出市员 v?j!&d>  
authorized dealer 认可交易商 @8gEH+r  
authorized financial institution 认可财务机构 (3%t+aqq  
authorized fund 认可基金 u$\a3yi  
authorized fund house 获授权的基金公司；认可基金公司 "JT;gaEm  
authorized institution 认可机构 n?QZFeI`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 FpVV4D  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `9 [i79U  
authorized insurer 获授权保险人；获认可承保人 'uC59X4l  
authorized investment 特准投资项目 !O)qYmK]|  
authorized person 获授权人 y0IK,W'&?  
authorized representative 获授权代表 $[(d X!]F  
authorized share capital 法定股本 ?L|yaC~  
automated quotation system 自动报价系统 +AI`R`Tm  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0I%: BT  
自动交易系统〔香港期货交易所有限公司〕 `ROG~0lN(  
automatic adjustment mechanism 自动调整机制 <avQR9'&  
automatic adjustment system 自动调整系统 5H !y46z  
Automatic Clearing House 自动票据交换所 NFyMY#\]  
automatic exchange rates accumulation system 自动化汇率累集系统 >K:u?YD[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 4#BRx#\O  
automatic teller machine [ATM] 自动柜员机 m<@z}%v-  
autopay 自动转帐 D>kD1B1  
available assets 可用资产 (tCib
4  
available fiscal reserve 现存财政储备 M_1;$fWq  
available profit 可用利润 e7k%6'@  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 O<N#M{kc.  
average 平均；平均数；海损 VLI'
  
average basic salary 平均基本薪金 <P4FzK  
average consumer expenditure 平均消费开支；一般消费开支 :.nRN`e  
average cost 平均成本 |g_g8[@`}  
average cost of land production 增辟土地平均成本 ja T$gAx  
average daily turnover 平均每日成交额 E1*QdCV2  
average daily wage rate 平均每日工资率 nk@atK,38^  
average expenditure pattern 平均开支模式 n=!uNu7  
average growth rate 平均增长率 9&  
average net fixed assets 固定资产平均净值 #oV+@D`  
average of relatives 相对价格平均数 p'Bm8=AwD  
average price 平均价格 ~W{-
Q.  
average propensity to consume 平均消费倾向；一般消费倾向 Q5n`F5   
average propensity to save 平均储蓄倾向；一般储蓄倾向 bToq$%sCg  
average rate 平均率 3W&S.$l  
average revenue 平均收入；平均收益 $a#H,Xv#  
average stock 平均库存；平均存货 658^"]Rk'/  
average yearly rent 平均年租 {eHAg<+  
avoidance of double taxation 避免双重课税 @x{`\AM|%  
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 iHBB,x  
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