一些有用的会计术语(也不知道发的地方对不对)A

A: Mw|lEctN0  
A share Ａ股；甲类股份 |>Pz#DCy  
abatement of tax 减税；减扣免税额 0y3C />a  
ABN AMRO Bank N.V. 荷兰银行 kJpr:4;@_  
above-the-line expenditure 线上项目支出；经常预算支出 3hfv^H  
above-the-line receipt 线上项目收入；经常预算收入 $J=`fx  
ABSA Asia Limited 南非联合亚洲有限公司 h
Cob^o  
absolute change 绝对数值变更 g"v6UZ\  
absolute expenditure 实际开支 _*-b0}T   
absolute guideline figure 绝对准则数字 +zZ]Txb(  
absolute interest 绝对权益 5#mHWBGd7  
absolute order of discharge 绝对破产解除令 &Y1RPO41J  
absolute profit margin 绝对利润幅度 z-^/<u1p  
absolute value 实值；绝对值 ta0;:o?/d  
absolutely vested interest 绝对既得权益 qJ[wVNHh!  
absorbed cost 已吸收成本；已分摊成本 `.3{  
absorption 吸收；分摊；合并 ;E0x#JUrw  
absorption rate 吸收率；摊配率；分摊率 : `,#z?Rk  
ACB Finance Limited 亚洲商业财务有限公司  GjyTM  
acceptable form of reciprocity 合理的互惠条件 z[l_<`J$9  
acceptable rate 适当利率；适当汇率 ^f9>tI{  
acceptance agreement 承兑协议 `$XgfMBf |  
acceptance for honour 参加承兑 #6mr'e1  
acceptor 承兑人；接受人；受票人 xtK}XEhG!  
acceptor for honour 参加承兑人 6\USeZh  
accident insurance 意外保险 @?5pY^>DK  
Accident Insurance Association of Hong Kong 香港意外保险公会 @./@"mR<  
accident insurance scheme 意外保险计划 *0Wkz
'=U  
accident year basis 意外年度基准 J3hhh(  
accommodation 通融；贷款 V$bq|r  
accommodation bill 通融票据；空头票据 u3\_![Jt?  
accommodation party 汇票代发人 ?f:ND1jU  
account balance 帐户余额；帐户结余 J|CCTXT  
account book 帐簿 3{M0iNc1  
account collected in advance 预收款项 .p%V]Ka  
account current book 往来帐簿 O)c3Lm-w  
account of after-acquired property 事后取得的财产报告 o.wXaS8  
account of defaulter 拖欠帐目 z`sW5K(A  
account payable 应付帐款 f('##pND@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 BO0Y#fs  
account receivable 应收帐款  K0Lc~n/  
account receivable report 应收帐款报表 `d4;T|f+=  
account statement 结单；帐单；会计财务报表 3`Dyrj#!  
account title 帐户名称；会计科目 
D
I[  
accountant's report 会计师报告 !eP0b~$/^J  
Accountant's Report Rules 会计师报告规则 HpS1(%d"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,15$$3z/E  
Accounting Arrangements 《会计安排》 zS'{F>w  
accounting basis 会计基础 ! q+>'Mt  
accounting by Official Receiver 破产管理署署长呈交的帐目 b6g/SIae  
Accounting Circular 《会计通告》 c*",AZ>
U  
accounting class 会计类别 c=<^pCa9t1  
accounting date 记帐日期；会计结算日期 \6!s";=hQ  
accounting for money 款项核算 Ict+|<f  
Accounting Officer 会计主任 `HILsU=|  
accounting period 会计报告期；会计期 oI"gQFGu`u  
accounting policy 会计政策；会计方针 f!G%$?]  
accounting practice 会计惯例 ;ZTh(_7  
accounting principle 会计准则 XsX];I{E,  
accounting record 会计记录 'y7<!uo?  
accounting report 会计报告 99~ZZG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 QB*n [(?  
Accounting Society of China 中国会计学会 c3*9{Il^  
accounting statement 会计报表 -^t&U] g  
accounting system 会计制度；会计系统 F6"QsFG  
accounting transaction 会计事项；帐务交易 :Yn{:%p  
accounting treatment 会计处理 pIY3ft\  
accounting year 会计年度 ~zDFL15w  
accretion 增值；添加 {
'cdi`  
accrual 应计项目；应累算数目 !X 0 (4^  
accrual basis 应计制；权责发生制 ^+Njz{rpG  
accrual basis accounting 应计制会计；权责发生制会计 }DQ[C&  
accrue 应累算；应计 9`!#5i)VU8  
accrued benefit 应累算利益 zwK$ q=-:  
accrued charges 应计费用 W3&~[DS@~  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ox6^=D"  
accrued expenses 应累算费用 TSj)XU {W  
accrued interest payable 应付利息；应计未付利息 \b?O+;5Cj  
accrued interest receivable 应收利息；应计未收利息 XlJ+:st  
accrued right 累算权益 5D>cbzP@  
accruing profit 应累算的利润 $it>*%  
accumulated fiscal reserve 累积财政储备 RY*yj&?w[  
accumulated profit 累积利润；滚存溢利 =6BI[_0  
accumulated reserve 累积储备 hroRDD  
accumulation of surplus income 累积收益盈余
F8B:P7I  
acquired assets 既得资产 8},fu3Z  
acquisition 收购；购置；取得 JB HnJm  
acquisition cost 购置成本 r6L  
acquisition expenses 购置费用 !%QbE[Kl>  
acquisition of 100% interest 收购全部股权 Tx/KL%X  
acquisition of control 取得控制权 u HXb=U  
acquisition of fixed assets 购置固定资产 EI@ep~  
acquisition of shell “买壳” ~HXZ-*  
acquisition price 收购价 M+lI,j+  
act of God 天灾 #J%Fi).^)  
acting partner 执事合伙人 [Rzn>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [}y"rs`!  
active partner 积极参与的合伙人 kLbo |p"cT  
active trading 交投活跃 h|ja67VG  
actual circulation 实际流通 @@|H8mP}H  
actual cost 实际成本 3A
e
l  
actual expenditure 实际开支；实际支出 %j?7O00@  
actual income 实际入息；实际收入；实际收益 >c.HH}O0W  
actual market 现货市场 6H:EBj54?  
actual price 现货价；实际价格 {=_xze)  
actual profit 实际利润 Y4*?QBYA  
actual quotation 实盘；实际价位；实际报价 *'R2Lo<C  
actual year basis 按实际年度计算 >IHf5})R  
actuals 实货 0
!`!I0  
actuarial investigation 精算调查 eb<'>a  
actuarial principle 精算原则 g=s2t"&  
actuarial report 精算师报告 X($@E!|  
Actuarial Society of Hong Kong 香港精算学会 ,@t#)HV  
actuarial valuation 精算师估值 (ce"ED`1  
actuary 精算师 v9Ez0 :)  
ad referendum agreement 暂定协议；有待覆核的协定 bM $WU?Z  
ad valorem duty 从价税；按值征税 #4!6pMW(&7  
ad valorem duty system 从价税制 0WAOA6 _x  
ad valorem fee 从价费 BF]+fs`  
ad valorem tariff 从价关税 UFUm-~x`  
additional allowance 额外免税额 rE\.[mFI  
additional amount for unexpired risk 未过期风险的额外款额  34~[dY  
additional assessable profit 补加应评税利润 cS"P
IelR  
additional assessment 补加评税 PSa"u5O  
additional commitment 额外承担  U66oe3W  
additional commitment vote 额外承担拨款 K|.!)L  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .,SWa;[iB  
additional dependent parent allowance 供养父母额外免税额 \K(# r=  
additional provision 额外拨款 dH0wVI<z  
additional stamp duty 附加印花税 RTTEAh:.  
additional tax 补加税罚款；补加税款 'w}/o+x@  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [ ]=}0l
<J  
adjudged bankrupt 被裁定破产 U&y?3  
adjudicated bankrupt 裁定破产人 8wA'a'V.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 sg,9{R ^  
adjudication of bankruptcy 裁定破产；宣告破产 3<HPZWc  
adjudication of insolvency 裁定无力偿还债务 r;8$ 7C.  
adjusted actual 经调整的实数；调整后的实数 P87qUC  
adjusted current assets 经调整的流动资产；调整后的流动资产 6Q9S~YYq  
adjusted figure 经调整的数字；调整后的数额 V$ac}A,!  
adjusted liabilities 经调整的负债；调整后的负债 |HK/*B  
adjusted loss 经调整的亏损；调整后的亏损 l # F.S5i  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 GK:pt8=  
adjusted profit 经调整的利润；调整后的利润 U`ELd:  
adjusted surplus 经调整的盈余额；调整后的盈余额 D~%h3HM  
adjusted value 经调整的价值；调整后的价值 _xU2C<)1&  
adjustment 调整；修订；理算〔保险〕 WG3 .qLH%  
adjustment centre 调剂中心 g [+_T{  
adjustment lag 调整过程的时间差距；调整时差 xr-v"-  
adjustment mechanism 调整机制 j es[a  
adjustment of loss 亏损调整 cGe-|>:  
adjustment process 调整过程；调整程序 JU0|pstf  
adjustment range 调整幅度 ^ZO3
:"t!w  
administered exchange rate 受管制汇率 `Yc>I!iN  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 X !l#1  
administration expenses 行政费用 4gK_'b6"  
administration fee 手续费；行政费 04R-}  
administration in bankruptcy 破产管理 C?%Oi:Gi&  
administration order 遗产管理令 1fb!sbGD.k  
administrator 管理人；遗产管理人 `oo(\O7t=  
administrator of the estate 遗产管理人 {siIRl2&  
admission of debt 债项承认书 C@s;0-qL  
admission of proof 接纳债权证明 d<4q%y'X{  
advance 放贷款项；垫付款项；预支款项；预付款项 nD;8)VI'I  
advance account 暂支帐目；预付款帐户 fHwr6"DJ  
advance compensation 预付补偿金 \}mn"y  
advance from shareholder 股东垫款 #me'1/z  
advance pending reimbursement 预支以待日后付还 p*(]8pDC  
advanced economy 先进经济体系 a]_eSU@  
advancement 预付；预付财产 ;yg9{"O  
advances warrant 垫款令 %q 7gl;'  
advancing 贷出 `1"Xj ^ YM  
adverse balance 逆差 h^"OC$  
adverse exchange 逆汇 ?BnjtefIe  
advertisement addressed to shareholders 在报章刊登的致股东通告 :0B' b  
advice for collection 托收通知书 [\e2 ID;  
advice of drawing 提款通知书；汇票通知书 G=%SMl>[  
advice of payment 付款通知 mmrz:_  
Advisory Committee [Securities and Futures Commission] >vY5%%}  
谘询委员会〔证券及期货事务监察委员会〕 :u>9H{a  
Advisory Committee on Diversification 经济多元化谘询委员会 \d{S3\7  
affidavit 誓章；遗产申报誓章 >D/+04w  
affidavit of no receipt 述明无收款的誓章 B>W!RyH8o  
affiliate 联号；联营公司；附属公司 Q@/358.LA  
affiliated company 附属公司；联号；联营公司 `.a~G y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 H:M;H=0  
affordability 负担能力 xu
7Q^F#u  
African Development Bank [AfDB] 非洲开发银行 S?Z"){  
after-acquired property 事后取得的财产 vS'5Lm  
after-hours dealing 市后交易 ,\
n%e'  
after-tax profit 税后盈利；税后利润；税后溢利 A&6qt  
agency agreement 代理协议 C|Vz `FY  
agency expenses 代理机构的开支 o2M4?}TpIV  
agency fee 代理费 Y:}!W  
Agency Law 《代理法》 \@HsMV2+zN  
agent 代理人；承销人 )S6"I  
agent of company 公司代理人 7cJh
^M  
agent's fee 代理人费；经纪费 w(Hio-l=  
aggregate 总计；总数；总体数字 42mZ.,<  
aggregate amount 总款额；总额 uKocEWB=/F  
aggregate assets and liabilities 总体资产与负债 H '(Ky  
aggregate at constant price 按固定价格计算的总体数字 Bys_8x}  
aggregate demand 总需求 j:6VWdgq  
aggregate gross position 总持仓量 Zm!5X9^!  
aggregate limit 总限额 csay\Q{  
aggregate of salaries tax 合计薪俸税 k3B-;%3I;  
aggregate performance 总体表现；总体业绩 ;J3 (EB  
aggregate supply 总体供应 )mw&e}jRV  
aggregate surplus 总盈余 !%4&O  
aggregate total 整体总额 q k+(Ccl  
aggregate value 总值；合计价值 }hv" ku6!  
aggregated basis 合计基准 '+c
Px\4  
aggregated net chargeable income 合计应课税入息实额 THbV],RhJ  
aggregation 合并计算；合计；总和 q!P{a^Fnc  
aggregation of incomes of husband and wife 夫妇入息合并计算 qKd&d  
aggregation of property 财产的总和 @"=wn
:O+  
agio 差价；贴水 NYcF]K}[  
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》  9>k-";  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment fer~NlX  
《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》 0QxE6>xL=  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =^LX,!2zp{  
《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》 >AT T<U=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment V;#bcr=Z<J  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 sjj*7i*  
agreement for a settlement 授产协议 e2PM^1{_  
agreement for assignment 转让协议 I6E!$}  
agreement for sale 售卖协议；买卖协议 1Xi.OGl  
agreement for sale and purchase 买卖协议 Hs~u&c  
agreement for the payment of interest 支付利息协议 NXw$PM|+R  
agreement for the repayment of money 还款协议 g$jZpU  
agreement of reinsurance 再保险协议 E}WO?xxv74  
Agricultural Bank of China 中国农业银行 D~s TQfWr  
air passenger departure tax 飞机乘客离境税 CAl]Kpc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 n@Ar%%\  
airport tax 机场税 3r(i=ac0  
alcohol duty 酒精税 H_CX5=Nq^  
alienation 让与；让渡；转让 nmZJ%n  
alimony 生活费；赡养费 y`OL^D4  
All Ordinaries Index [AOI] 所有普通股指数 nwm1YPs%v]  
all risks 全险；综合险 .s!qf!{V`  
All Sales Record for Stock Market 《股票市场成交报告》 T1Q c?5K^  
Allied Capital Resources Limited 新联财务有限公司 Tn7(A^h'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 UoiXIf_Q  
allocation letter 拨款信件 8#MiM . f  
allocation of fund 分配款项；预留款项 i#%17}  
allocation of profit 利润分配；溢利分配 a!US:^}lu  
allocation warrant 拨款令 h^}r$k_n  
allotment 分配；配股 dwc$#cMf  
allotment notice 股份配售通知；配股通知 igD,|YSK`z  
allotment of shares 股份分配 nrpxZA  
allowable 可获宽免；免税的  \tWFz(  
allowable business loss 可扣除的营业亏损 |#
. J  
allowable expenses 可扣税的支出 D!oELZ3  
allowance 免税额；津贴；备抵；准备金 +w]KK6  
allowance for debts 债项的免税额 9 ZD4Gv   
allowance for depreciation by wear and tear 耗损折旧免税额 Lh(`9(tX  
allowance for funeral expenses 殡殓费的免税额 cj!Ew}o40D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g}B|ZRz+{  
allowance for repairs and outgoings 修葺及支出方面的免税额  :nHa-N3  
allowance to debtor 给债务人的津贴 pGO)9?j_N  
alteration of capital 资本更改 Dr!g$,9  
alternate trustee 候补受托人 ?
U`~,oI0  
amalgamation 合并 RN%*3{-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,'m<YTF  
ambit of charges 征税范围；收费范围 *"pf3x6  
amended valuation 经修订的估值 +W6QtB6  
American Commodities Exchange 美国商品交易所 ]EhW  
American Express Bank Limited 美国运通银行 VkNg Vjg  
American Stock Exchange 美国证券交易所 W_E0+  
amortization 摊销 {|kEGq~aE  
amount due from banks 存放银行同业的款项 o=1M<dL  
amount due from banks abroad 存放海外银行同业的款项 6?3f+=e"~!  
amount due from holding companies 控股公司欠款 =V@5W[bV  
amount due from local banks 存放本港银行同业的款项 ~j`;$o  
amount due to banks 银行同业的存款 A#y,B  
amount due to banks abroad 海外银行同业的存款 ;L gxL Qy;  
amount due to holding companies 控股公司存款 [Ie;Jd>gG  
amount due to local banks 本港银行同业的存款 J}9 I5O  
amount due to outport banks 外埠银行同业的存款 DhAQ|SdCf  
amount for note issue 发行纸币的款额 K; +w'/{  
amount of bond 担保契据的款额 6jKZ.S+s)  
amount of consideration 代价款额 GuV.7&!x  
amount of contribution 供款数额 {iI"Lt  
amount of indebtedness 负债款额 X7*i-v@  
amount of principal of the loan 贷款本金额 VqeK~,}  
amount of rates chargeable 应征差饷数额 J^J$I!  
amount of share capital 股本额 U;7Cmti"  
amount of sums assured 承保款额 :|\{mo1NB  
amount of variation 变动幅度 <=D\Ckmb  
amount of vote 拨款数额 5)rMoYn25  
amount payable 应付款额 s5DEuu>g  
amount receivable 应收款额 V4PV@{G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v^=Po6S[{+  
analysis 分析 )\bA'LuFy  
ancillary risk 附属风险 9"=1 O  
annual account 周年帐目；周年帐目报表；年度决算；年结 a&Stdh  
annual accounting date 年结日期 KL8G2"Z  
annual allowance 每年免税额；年积金；年度津贴；年津 2k}" 52  
annual balance 年度余额 P@m_tA%  
annual disposable income 每年可动用收入 )e$}sw{t  
annual estimates 周年预算 |(Bc0sgw}  
annual fee 年费 3Vu_-.ID  
annual general meeting 周年大会 $fhb-c3
 
annual growth rate 年增率；每年增长率 r{V=)h  
annual long-term supplement 长期个案每年补助金 %V+hm5Q  
annual pensionable emolument 可供计算退休金的年薪 <Oi65O_X  
annual report 年报 %q~
YJ*\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e-Xr^@M*Q  
annual return 周年报表；周年申报表；每年报税表格 nNCG*Vu  
Annual Return Rules 《周年报表规则》 o~vUqj?BA  
annual review of consumer prices 每年消费物价回顾 ID-Y*  
annual roll-forward basis 逐年延展方式 J\kGD  
annual salary 年薪 RZtY3:FBx|  
annual statement 年度报表；年度决算表 Y~P1r]piB  
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 ]Cfjs33H  
annuitant 年金受益人 OM]d}}=Y  
annuity 年金 s7A3CY]->  
annuity contract 年金合约 yl>V'  
annuity on human life 人寿年金 %[<@$qP  
antecedent debt 先前的债项 )<?^~"h  
ante-dated cheque 倒填日期支票 5d7AE^SHsH  
anticipated expenditure 预期开支 V!Px975P  
anticipated net profit 预期纯利 ScgaWJ  
anticipated revenue 预期收入 xp!MA  
anti-inflation measure 反通货膨胀措施 56;^ NE4  
anti-inflationary stance 反通货膨胀立场 :6 , `M,  
apparent deficit 表面赤字 Z?Cl5o&lb  
apparent financial solvency 表面偿债能力 1%v!8$  
apparent partner 表面合伙人 PJ-EQ6W  
application for personal assessment 个人入息课税申请书  zz)[4G  
application of fund 资金应用 KlMSkdmW  
application to release as liquidator and to destruct the books of accounts and documents 3tO=   
申请免除清盘人职务及毁灭帐簿与文件 M@k8;_5  
appointed actuary 委任精算师 l@ amAusE  
appointed auditor 委任核数师；委任审计师 CNo'qlvF5N  
appointed trustee 委任的受托人 qT<OiIMj^  
appointer 委任人 B<99-7x3  
apportioned pro rata 按比例分摊 kq{PM-]l  
apportionment 分配；分摊 ")'9:c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X=8CZq4  
apportionment formula 分摊方程式 !CBvFl/v  
apportionment of estate duty 遗产税的分摊 Oy,7>vWQI  
appraisal 估价；评估 
H2ZRUFu  
appreciable growth 可观增长 ;qA(!`h+  
appreciable impact 显着影响 ~o_zV'^f@o  
appreciable increase 可观增长 <|!?V"`3  
appreciation 增值；升值 pk%%}tP<  
appreciation against other currencies 相对其他货币升值 eHQS\n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t",=]k  
appreciation tax 增值税 9BZyCz  
appropriation 拨款；拨用；拨付 Qj1qx;S  
appropriation account 拨款帐目 I@$cw
3  
Appropriation Bill 拨款法案 9+"R}Nxv^  
appropriation-in-aid system 补助拨款办法 ~`xaBz0q  
approved assets 核准资产 gMGX)Y ,=/  
approved basket stock 认可一篮子证券 AYVkJq?  
approved budget 核准预算 I"=a:q  
approved charitable donation 认可慈善捐款 c#ahFpsnlw  
approved charitable institution 认可慈善机构 6njwrqo  
approved currency 核准货币；认可货币 %nRz~3X|+v  
approved estimates 核准预算 9JDdOjqo  
approved estimates of expenditure 核准开支预算 ]4uY<9VL  
approved overseas insurer 核准海外保险人 F*}.0SQ  
approved overseas trust company 核准海外信托公司 .T>^bLuFy  
approved pooled investment fund 核准汇集投资基金 8h.Dc&V  
approved provident fund scheme 认可公积金计划 ^$N}[1   
approved provision 核准拨款 U,tl)(!@Q-  
approved redeemable share 核准可赎回股份 W Ai91K@  
approved regional stock 认可地区性证券 d)R7#HLZ7  
approved retirement scheme 认可退休金计划 CeZ+!-lG  
approved subordinated loan 核准附属贷款 S'h{["P~ 0  
arbitrage 套戥；套汇；套利 q':P9o*N?  
arbitrageur 套戥者；套汇者 =tKb7:KU  
arbitrary amount 临时款项 &y} ]^wB  
arrangement 措施；安排；协定 ^$!H|  
arrears 欠款 P^)J^{r  
arrears of pay 欠付薪酬 Z\\'0yuY(  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^Fn~@'  
articles of association 组织章程；组织细则；组织章程细则 B24,;2J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xJ);P.  
ascertainment of profit 确定利润 7;8#iS/  
"Asia Clear" “亚洲结算系统” &OMe'P  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 e5GJ:2sH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <o aVI?  
Asian Development Fund [ADF] 亚洲发展基金 [z2jR(+`U  
Asian dollar bond 亚洲美元债券 x%Fy1.  
Asian dollar market 亚洲美元市场 Wx`|u  
Asian dollar rate 亚洲美元利率 [T6MaP?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'yw7|i2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 oEuV&m|yX  
asked price 沽盘；喊价；索价；卖方报价 :L6,=#  
assessable income 应评税入息 ru#CywK{{;  
assessable loss 应评税亏损 7 {n>0@_  
assessable profit 应评税利润 @V7HxW7RX  
assessable value 应评税值 q-3e^-S*  
assessed profit 估定利润 
,ix>e  
assessed value 经评估价值 =o+js;3  
assessment 评税；评定；估价；评税单 -~|E(ys  
assessment number 评税编号；估价编号 )LdS1%  
assessment of additional tax 补加税评税 o6v'`p'  
assessment of performance 业绩评估；实绩评价 )HL[_WfY  
Assessor 评税主任 Mb1K:U  
asset price bubbles 资产价格泡沫 NbyXi3@v  
asset-backed securities 具资产保证的证券 ;bMmJ>[l-  
assets accretion 资产增值 `{B<|W$=  
assets and liabilities 资产与负债 W]-c`32~S  
assets betterment statement 资产递增表；资产改进表 vJ a?5Jr  
assets lending 实物放款；有抵押贷款 *#| lhf'  
assets of the company passing on the death 死者去世时转移的公司资产 VGVb3@  
assets pledged as security for liabilities 用作负债抵押的资产 ImG7E w  
assets portfolio 资产投资组合 jgyXb5GY  
assets price 资产价格 skeXsls  
assets quality 资产质素 H!
81Pq~  
assets realization 资产变现 V49[XX  
assets refinancing arrangement 资产再集资安排 p(8[n^~,i  
assets securitization 资产证券化 B7u4e8(E*  
assets situated outside Hong Kong 在香港以外地方的资产 t*Xo@KA  
assets stripping 削减资产；拆卖资产 q=J8SvSRl  
assets value 资产值 hgmo b"o  
assignee 承让人 u]uUm1Er  
assignment 转让；转让书；转让契 |/M^q{h&7s  
assignment of interest 权益转让 ~snYf7  
assignment of letters patent and trade mark 专利证书及商标转让 OngUZMgdb  
assignment of property 物业转让；物业转让书 ^rX5C2}G\D  
assignment right 转让权 }TDoQ]P  
assignor 转让人 C}D\^(nLu.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 B']}n`
g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 q(nPI  
associate member 附属会员 0+m4 }]6l  
associated body corporate 相联法人团体 <W2YG6^i  
associated company 相联公司；联属公司 dJf#j?\[  
associated corporation 相联法团 OV+|j  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5_yu4{@;y  
公认会计师公会〔英国〕 Z<4Du  
Association of Futures Exchange Brokers 香港期货经纪协会 +W}dO#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 dSkx*#FEE  
association of underwriters 承保人组织 9N*!C{VW  
assumption of control 接管 Y *?hA'  
assurance 担保；保险；转易；转易书 ySP%i6!au  
assurance of interest 权益的转易 w dpd`  
at 19XX price 按一九ＸＸ年价格计算 F=9
-po  
at a discount 按赔价计算；按贴水价格计算；打折扣 rJ^*8C!  
at a premium 按溢价计算；按升水价格计算 *_,: &Ur  
at call 通知付款；按通知 EjjW%"C,  
at constant market price 按固定市价计算 1(4}rB3  
at constant price 按固定价格计算 :vWixgLg  
at cost 按成本计算 6qYK"^+xu  
at current market price 按当时市价计算；按现时市价计算 QZ?%xN(4  
at current price 按当时价格计算；按现时价格计算 EA=EcUf'  
at factor cost 按要素成本计算；按生产要素成本计算 Pgh)+>ON  
at money-of-the-day price 按付款当日价格计算 kWm[Lt  
at or better 按指定或较佳价位〔买卖指令〕 |-zefzD|  
at par 按面值计算；平价 {@*l,[,5-  
at sight 见票即付 37U$9]  
at the close 按收市盘 .EXxNB]%Y&  
at the opening 按开市盘 "(NJ{J#A  
attestation 见证；见证条款 MWHzrqCA  
at-the-money option 平价期权 C<"b99\2`  
attorney 受权人；受托代表人 #_9Jam%M  
attornment 新拥有人承认书 Nxr%xTD  
attributable profit 可归属利润 {Hr P;)  
attributable share value 可归属股份价值 5y8ajae:  
Auckland Stock Exchange 奥克兰证券交易所 e00s*LdC  
auction 拍卖 gg+!e#-X  
auctioneer 拍卖商 DMpNmF>  
audit 审计；核数 *;!p#qL  
Audit Commission 审计署 c[zaYcbl  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &$<7]a\dM  
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〕 rd hM#?  
audit review 帐目审查 K=Y{iH
n  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 b8~7C4  
audited account 审计帐目；经审计的帐目 'joE-{  
audited annual account 经审计的周年帐目 {+
@M!  
audited balance sheet 经审计的资产负债表
/`H{n$  
auditor 核数师；核数主任；审计师 G}NT[  
auditor's certificate 核数师证明书；审计师证明书 bQBYzvd  
auditor's report 核数师报告；审计师报告 yh{Wuz=T  
Aussie bond 澳元债券 &:}}T=@M1  
austerity budget 紧缩预算 ^QbaMX  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 M?G4k]  
Australia All Ordinaries Index 澳洲所有普通股票指数 -xMM}r y  
Australian Dollar [AUD] 澳元 @mRda%qR  
Australian Options Market 澳大利亚期权市场 v#ERXIrf  
Australian Securities Commission 澳洲证券事务监察委员会 I?#B_R#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1Uf8ef1,  
Australian Stock Exchange 澳大利亚证券交易所 m>8tA+K)+)  
Austrian Schilling [ATS] 奥地利先令 1WJ%n;  
authentication 认证；鉴证 ,mm9X\ '  
authority to purchase 委托购买证；委购书 a0*qK)gH  
authorization 认可；核准；授权；授权书 )sBbmct_S  
authorization by direction 指示授权 fF.qQTy;7  
authorization by instruction 指令授权 oaMh5FPy  
authorization by warrant 令状授权 kXY p.IVA  
authorization of unit trust 单位信托的认可 ;UoXj+Z  
authorized agent 指定代理人 F?.J1]  
authorized capital 法定资本 g6l&;S40  
authorized clerk 出市员 j`LvS  
authorized dealer 认可交易商 }v$T1Cw  
authorized financial institution 认可财务机构 8B"my\  
authorized fund 认可基金 6Cvg-X@  
authorized fund house 获授权的基金公司；认可基金公司 >#8J@=iuqv  
authorized institution 认可机构 r}~|,O3bc'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d_w^u|(K  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `@#,5S$ E  
authorized insurer 获授权保险人；获认可承保人 q+)csgN  
authorized investment 特准投资项目 g)UYpi?p-}  
authorized person 获授权人 3X]\p}]z  
authorized representative 获授权代表 d`ESe'j:  
authorized share capital 法定股本 6j5?&)xJ  
automated quotation system 自动报价系统 g4=6\vg  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &Rxy]kBA  
自动交易系统〔香港期货交易所有限公司〕 lgei<\6~n5  
automatic adjustment mechanism 自动调整机制 q@8j[15  
automatic adjustment system 自动调整系统 rn"}@5  
Automatic Clearing House 自动票据交换所 +~cW0z  
automatic exchange rates accumulation system 自动化汇率累集系统 $kCXp.#k@~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x39n7+j4  
automatic teller machine [ATM] 自动柜员机 ;VIW/  
autopay 自动转帐 ^Z
~'>J  
available assets 可用资产 ,.PW qfb  
available fiscal reserve 现存财政储备 zm`^=cV  
available profit 可用利润 {xS\CC(g  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ~ @Au<  
average 平均；平均数；海损 {nyVC%@Y  
average basic salary 平均基本薪金 9_5tA'Q  
average consumer expenditure 平均消费开支；一般消费开支 WzxDnd<B  
average cost 平均成本 50
J"cGs~  
average cost of land production 增辟土地平均成本 Q?"-[6[v  
average daily turnover 平均每日成交额 XF=GmkO  
average daily wage rate 平均每日工资率 F G5e{  
average expenditure pattern 平均开支模式 B}A7Usm  
average growth rate 平均增长率 y*fU_Il|!  
average net fixed assets 固定资产平均净值 `Z!NOC  
average of relatives 相对价格平均数 J^]Y`Q`  
average price 平均价格 $IB>a  
average propensity to consume 平均消费倾向；一般消费倾向 hp6%zUR  
average propensity to save 平均储蓄倾向；一般储蓄倾向 wU=@,K  
average rate 平均率 Y/aNrI
K7  
average revenue 平均收入；平均收益 8 ?+t+m[  
average stock 平均库存；平均存货 M+q|z0U  
average yearly rent 平均年租 ~.'NG? %7P  
avoidance of double taxation 避免双重课税 1XvB,DhJ  
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 "0yO~;a  
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