一些有用的会计术语(也不知道发的地方对不对)A

A: `KUL4) g~  
A share Ａ股；甲类股份 JPpNCC.b  
abatement of tax 减税；减扣免税额 \`W8#fob  
ABN AMRO Bank N.V. 荷兰银行 j43i:c;F  
above-the-line expenditure 线上项目支出；经常预算支出 rh T!8dTk  
above-the-line receipt 线上项目收入；经常预算收入 74
a k|(!  
ABSA Asia Limited 南非联合亚洲有限公司 83F]d+n  
absolute change 绝对数值变更 u.2^t:A  
absolute expenditure 实际开支 h<i.Z7F;tj  
absolute guideline figure 绝对准则数字 2=$ F*B>9  
absolute interest 绝对权益 \O)u' Bu  
absolute order of discharge 绝对破产解除令 2{S*$K[M  
absolute profit margin 绝对利润幅度 f!G%$?]  
absolute value 实值；绝对值 ;ZTh(_7  
absolutely vested interest 绝对既得权益 XsX];I{E,  
absorbed cost 已吸收成本；已分摊成本 'y7<!uo?  
absorption 吸收；分摊；合并 ^_/gM[H.  
absorption rate 吸收率；摊配率；分摊率 0aGAF ]  
ACB Finance Limited 亚洲商业财务有限公司 eBqF@'DQ  
acceptable form of reciprocity 合理的互惠条件 3935cxT1U  
acceptable rate 适当利率；适当汇率 }[OEtd{  
acceptance agreement 承兑协议 H>wXQ5?W;  
acceptance for honour 参加承兑 D0yH2[j+  
acceptor 承兑人；接受人；受票人 o<rbC < U  
acceptor for honour 参加承兑人 !L)yI#i4C  
accident insurance 意外保险 `+(4t4@ew  
Accident Insurance Association of Hong Kong 香港意外保险公会 EUS^Gtc  
accident insurance scheme 意外保险计划 1-Q>[Uz,  
accident year basis 意外年度基准 G{0
f* cH)  
accommodation 通融；贷款 Ryn@">sVI  
accommodation bill 通融票据；空头票据 u?KG%  
accommodation party 汇票代发人 +f,I$&d.V  
account balance 帐户余额；帐户结余 tDt
qTB}  
account book 帐簿 Qm4cuV-0{  
account collected in advance 预收款项 ^+Njz{rpG  
account current book 往来帐簿 z5W;-sCz  
account of after-acquired property 事后取得的财产报告 J7k=5Fqej;  
account of defaulter 拖欠帐目 5"w%  
account payable 应付帐款 Tx(=4ALY  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 eNrwkV^  
account receivable 应收帐款 c+jnQM'  
account receivable report 应收帐款报表 i}>}%l|  
account statement 结单；帐单；会计财务报表 Oyp)Wm;@  
account title 帐户名称；会计科目 ._<gc;G  
accountant's report 会计师报告 9mEhZ"  
Accountant's Report Rules 会计师报告规则 %3T:W\h  
accounting and auditing procedure 会计与审计程序；会计与核数程序 c3Zwp%  
Accounting Arrangements 《会计安排》 i|fkwV,5  
accounting basis 会计基础 >HRLL\u9  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;V^I>-fnm  
Accounting Circular 《会计通告》 fa,;Sw  
accounting class 会计类别 ~
TjTd  
accounting date 记帐日期；会计结算日期 `!.c_%m2  
accounting for money 款项核算 d{DBG}/Yg  
Accounting Officer 会计主任 x)T07,3:  
accounting period 会计报告期；会计期
U!T#'H5'-  
accounting policy 会计政策；会计方针 Co`:D  
accounting practice 会计惯例 X iM{YZ
`B  
accounting principle 会计准则 :U-yO 9!j  
accounting record 会计记录 uN6xOq/  
accounting report 会计报告 uR82},r$m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 to)Pl}9QkK  
Accounting Society of China 中国会计学会 }t
edh  
accounting statement 会计报表 7G_OFD  
accounting system 会计制度；会计系统 8TO5j  
accounting transaction 会计事项；帐务交易 3,Bm"'b6  
accounting treatment 会计处理 b2YOnV  
accounting year 会计年度 P> ~Lx  
accretion 增值；添加 =%wBC;  
accrual 应计项目；应累算数目 cX5tx]  
accrual basis 应计制；权责发生制 |sDp>..  
accrual basis accounting 应计制会计；权责发生制会计 sJ|IW0Mr  
accrue 应累算；应计 7/BA!V(na  
accrued benefit 应累算利益 4<U6jB5  
accrued charges 应计费用 @fd
{5 >\  
accrued cumulative preference share dividend 应累算的累积优先股股息 F=yE>[! LB  
accrued expenses 应累算费用 LsNJ3oy  
accrued interest payable 应付利息；应计未付利息 /7C%m:  
accrued interest receivable 应收利息；应计未收利息 bc\?y2 3  
accrued right 累算权益 ~q{QquYV  
accruing profit 应累算的利润 }j,G)\g#  
accumulated fiscal reserve 累积财政储备 [q!)Y:|u_>  
accumulated profit 累积利润；滚存溢利 IF3V5Q  
accumulated reserve 累积储备 _x?S0R1  
accumulation of surplus income 累积收益盈余 m\ /V0V\  
acquired assets 既得资产 7s1LK/R|u  
acquisition 收购；购置；取得 NjSjE_S2B8  
acquisition cost 购置成本 Fprhu;h  
acquisition expenses 购置费用 cS"P
IelR  
acquisition of 100% interest 收购全部股权 {1W
,-%  
acquisition of control 取得控制权 %$F\o1S  
acquisition of fixed assets 购置固定资产 K|.!)L  
acquisition of shell “买壳” .,SWa;[iB  
acquisition price 收购价 \K(# r=  
act of God 天灾 m`8tHHF  
acting partner 执事合伙人 G)\6W#de
4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 KT8]/T`U  
active partner 积极参与的合伙人 .?.Q[ic  
active trading 交投活跃 |*zvaI(}  
actual circulation 实际流通 YQ5d!a.  
actual cost 实际成本 2LH.If  
actual expenditure 实际开支；实际支出 #NWc<Dd  
actual income 实际入息；实际收入；实际收益 /f -\ 3  
actual market 现货市场 JC4Z^/\.  
actual price 现货价；实际价格 ) 2Hl\"F  
actual profit 实际利润 +K[H!fD  
actual quotation 实盘；实际价位；实际报价 P4~C0z  
actual year basis 按实际年度计算 N9cUlrD
O  
actuals 实货 ^v@& q  
actuarial investigation 精算调查 1PT0<C-  
actuarial principle 精算原则 kam\
dn04  
actuarial report 精算师报告 !,PoH  
Actuarial Society of Hong Kong 香港精算学会 a5%IjgQ&z  
actuarial valuation 精算师估值 y?{YQ)fj  
actuary 精算师 PWs=0.Wj  
ad referendum agreement 暂定协议；有待覆核的协定 R~(_m#6`:  
ad valorem duty 从价税；按值征税 >]WQ1E[=  
ad valorem duty system 从价税制 Cg&cz]*q|  
ad valorem fee 从价费 +)TOcxF%  
ad valorem tariff 从价关税 yy|F6Pq3`  
additional allowance 额外免税额 AN-;*n<'  
additional amount for unexpired risk 未过期风险的额外款额 ;]SP~kG  
additional assessable profit 补加应评税利润 #[Vk#BIiv8  
additional assessment 补加评税 pJ]i)$M  
additional commitment 额外承担 l%$co07cX  
additional commitment vote 额外承担拨款 (Y]G6> Oa  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `oo(\O7t=  
additional dependent parent allowance 供养父母额外免税额 w\ 7aAf3O  
additional provision 额外拨款 )NS&1$  
additional stamp duty 附加印花税 d<4q%y'X{  
additional tax 补加税罚款；补加税款 nD;8)VI'I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 fHwr6"DJ  
adjudged bankrupt 被裁定破产 yn-TN_/Y,  
adjudicated bankrupt 裁定破产人 \~'+TW  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 P[C03a!lXg  
adjudication of bankruptcy 裁定破产；宣告破产 D[}qhDlX  
adjudication of insolvency 裁定无力偿还债务 VcR(9~  
adjusted actual 经调整的实数；调整后的实数 M]OZS\9
.B  
adjusted current assets 经调整的流动资产；调整后的流动资产 4f> s2I&pQ  
adjusted figure 经调整的数字；调整后的数额 %q 7gl;'  
adjusted liabilities 经调整的负债；调整后的负债 J2~oIe2!+  
adjusted loss 经调整的亏损；调整后的亏损 "+J[7p}`@  
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 I%31MU9  
adjusted profit 经调整的利润；调整后的利润 4vRIJ}nQ  
adjusted surplus 经调整的盈余额；调整后的盈余额 _D?`'zN  
adjusted value 经调整的价值；调整后的价值 dzZ75  
adjustment 调整；修订；理算〔保险〕 fQOh%i9n5  
adjustment centre 调剂中心 :i:M7}r  
adjustment lag 调整过程的时间差距；调整时差 `@|Kx\y4=j  
adjustment mechanism 调整机制 ?AJE*=b  
adjustment of loss 亏损调整 }
F4   
adjustment process 调整过程；调整程序 *^P$^lm?S  
adjustment range 调整幅度 T)PH8 "  
administered exchange rate 受管制汇率 t@\op}Z-M  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %{M&"Mv  
administration expenses 行政费用 :0RfA%  
administration fee 手续费；行政费 yjxv D  
administration in bankruptcy 破产管理 96 !e:TU  
administration order 遗产管理令 q%A.)1<'_  
administrator 管理人；遗产管理人 itW~2#nJz  
administrator of the estate 遗产管理人 4
Fpu68y  
admission of debt 债项承认书 }~`l!ApD  
admission of proof 接纳债权证明 j-j,0!T~b  
advance 放贷款项；垫付款项；预支款项；预付款项 )YP9  
advance account 暂支帐目；预付款帐户
Yn }Ivg  
advance compensation 预付补偿金 " tUF,G(<  
advance from shareholder 股东垫款 IF$*6 ,v.z  
advance pending reimbursement 预支以待日后付还 &%4*~;o  
advanced economy 先进经济体系 *(sFr E  
advancement 预付；预付财产 _l;$<]re\k  
advances warrant 垫款令 E<XrXxS1O  
advancing 贷出 g}=opw
6z  
adverse balance 逆差 @fxDe[J:  
adverse exchange 逆汇  @Iy&Qo  
advertisement addressed to shareholders 在报章刊登的致股东通告 
+_LWN8F  
advice for collection 托收通知书 W{v-(pW  
advice of drawing 提款通知书；汇票通知书 A[O'e  
advice of payment 付款通知 Z,jK(7D(  
Advisory Committee [Securities and Futures Commission] c*#*8R9.y  
谘询委员会〔证券及期货事务监察委员会〕 @d86l.=  
Advisory Committee on Diversification 经济多元化谘询委员会 B`SHr"k!V[  
affidavit 誓章；遗产申报誓章 '+c
Px\4  
affidavit of no receipt 述明无收款的誓章 THbV],RhJ  
affiliate 联号；联营公司；附属公司 #$[}JiuL/  
affiliated company 附属公司；联号；联营公司 5?n@.hcL  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 jVtRn.qh  
affordability 负担能力 m'i^BE  
African Development Bank [AfDB] 非洲开发银行 R59'
KR2?  
after-acquired property 事后取得的财产 k3wAbGp  
after-hours dealing 市后交易 v}AVIdR  
after-tax profit 税后盈利；税后利润；税后溢利 +sc--e?  
agency agreement 代理协议 wO {-qrN  
agency expenses 代理机构的开支 &p2fMVWJ7  
agency fee 代理费 `upxM0gc  
Agency Law 《代理法》 <..|:0Q&~  
agent 代理人；承销人 vCh/%7+  
agent of company 公司代理人 lP:ll])p2  
agent's fee 代理人费；经纪费 Mli`[8@(  
aggregate 总计；总数；总体数字 ry%Fs&V*>  
aggregate amount 总款额；总额 #n8jn#  
aggregate assets and liabilities 总体资产与负债 =whYo?cE(  
aggregate at constant price 按固定价格计算的总体数字 l@zr1g)  
aggregate demand 总需求 u:0M,Ye  
aggregate gross position 总持仓量 NJ{M-K%>  
aggregate limit 总限额 b];p/V# <  
aggregate of salaries tax 合计薪俸税 $M=W`E[g  
aggregate performance 总体表现；总体业绩 }}'0r2S  
aggregate supply 总体供应 V]$Tbxg  
aggregate surplus 总盈余 y`OL^D4  
aggregate total 整体总额 nwm1YPs%v]  
aggregate value 总值；合计价值 (n,!
v)  
aggregated basis 合计基准 4/tp-dBip  
aggregated net chargeable income 合计应课税入息实额 PV_q=70%T  
aggregation 合并计算；合计；总和 `fRp9o/  
aggregation of incomes of husband and wife 夫妇入息合并计算 oG_-a(N  
aggregation of property 财产的总和 a5AD$bP  
agio 差价；贴水 Q{0!N8']"  
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》 E{Ux|r~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d]*a:>58  
《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》 TE.O@:7Z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ZOK,P
 
《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》 &gL &@';,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8T#tB,<fFW  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \%FEQa0u  
agreement for a settlement 授产协议 )Q%hd|R  
agreement for assignment 转让协议 -}Iw!p#O3  
agreement for sale 售卖协议；买卖协议 ![,W?  
agreement for sale and purchase 买卖协议 _s_%}8
o  
agreement for the payment of interest 支付利息协议 *uq}jlD`!  
agreement for the repayment of money 还款协议 >[ox|_o  
agreement of reinsurance 再保险协议 ?Hd/!I&  
Agricultural Bank of China 中国农业银行
`bdCom  
air passenger departure tax 飞机乘客离境税 #&cNR_"w  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *N;# _0)/  
airport tax 机场税 RN%*3{-  
alcohol duty 酒精税 ,'m<YTF  
alienation 让与；让渡；转让 *"pf3x6  
alimony 生活费；赡养费 #H@rb  
All Ordinaries Index [AOI] 所有普通股指数 ]EhW  
all risks 全险；综合险 VkNg Vjg  
All Sales Record for Stock Market 《股票市场成交报告》 W_E0+  
Allied Capital Resources Limited 新联财务有限公司 MZ{gU>K+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _8U 5mW  
allocation letter 拨款信件 u,R;=DNl  
allocation of fund 分配款项；预留款项 RnX:T)+o  
allocation of profit 利润分配；溢利分配 ~j`;$o  
allocation warrant 拨款令 A#y,B  
allotment 分配；配股 ;L gxL Qy;  
allotment notice 股份配售通知；配股通知 [Ie;Jd>gG  
allotment of shares 股份分配 J}9 I5O  
allowable 可获宽免；免税的 |aT&rpt  
allowable business loss 可扣除的营业亏损 A80r@)i  
allowable expenses 可扣税的支出 tX$v)O|  
allowance 免税额；津贴；备抵；准备金 #0WGSIht<  
allowance for debts 债项的免税额 vncak  
allowance for depreciation by wear and tear 耗损折旧免税额 &z@~n  
allowance for funeral expenses 殡殓费的免税额 =
wEqI)Td  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Vu/{Hr  
allowance for repairs and outgoings 修葺及支出方面的免税额 C#r1zr6  
allowance to debtor 给债务人的津贴 ,p,$(V  
alteration of capital 资本更改 J\BTrN7  
alternate trustee 候补受托人 _^2rRz  
amalgamation 合并 hw@ `Q@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e7(iMe  
ambit of charges 征税范围；收费范围 /7nircXj@  
amended valuation 经修订的估值 \=O['#  
American Commodities Exchange 美国商品交易所 tR,&|?0  
American Express Bank Limited 美国运通银行 i7D)'4gkW  
American Stock Exchange 美国证券交易所 NT^m.o~4  
amortization 摊销 LB1AjNJ  
amount due from banks 存放银行同业的款项 "lFS{7  
amount due from banks abroad 存放海外银行同业的款项 .@3  
amount due from holding companies 控股公司欠款 tf VK  
amount due from local banks 存放本港银行同业的款项 JFyw,p&xB  
amount due to banks 银行同业的存款 {*Ag[HS0u  
amount due to banks abroad 海外银行同业的存款 }W:Rg}v  
amount due to holding companies 控股公司存款 H+oQ L(i|_  
amount due to local banks 本港银行同业的存款 SpM|b5c5  
amount due to outport banks 外埠银行同业的存款 xb2xl.2x!  
amount for note issue 发行纸币的款额 UkE fuH  
amount of bond 担保契据的款额 TJHab;7F  
amount of consideration 代价款额 (^:0g.~c  
amount of contribution 供款数额 ,[ UqUEO  
amount of indebtedness 负债款额 w&vZ$n-|  
amount of principal of the loan 贷款本金额 mM> L0  
amount of rates chargeable 应征差饷数额 5@YrtZI  
amount of share capital 股本额 }, < dGmkx  
amount of sums assured 承保款额 Rd?8LLz  
amount of variation 变动幅度 s\)0f_I  
amount of vote 拨款数额 zPonG d1  
amount payable 应付款额 7wivu*0  
amount receivable 应收款额 Md4hd#z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m5wfQ_}}ss  
analysis 分析 o_.f7|U!  
ancillary risk 附属风险 (Q_J{[F  
annual account 周年帐目；周年帐目报表；年度决算；年结 ; S
(KJV  
annual accounting date 年结日期 M x/G^yO9  
annual allowance 每年免税额；年积金；年度津贴；年津 :7,j%ELic  
annual balance 年度余额 3y[6n$U&  
annual disposable income 每年可动用收入 XYi-o][Mf  
annual estimates 周年预算 ^dR="N  
annual fee 年费 >9Yo:b:f  
annual general meeting 周年大会 EpX.{B@B_[  
annual growth rate 年增率；每年增长率 N-0kB vo  
annual long-term supplement 长期个案每年补助金 (;9-8Y&_d  
annual pensionable emolument 可供计算退休金的年薪 Y]xFe>  
annual report 年报 Z
%Kkh2-uh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }#u.Of`6
"  
annual return 周年报表；周年申报表；每年报税表格  b6`_;Z  
Annual Return Rules 《周年报表规则》 !CBvFl/v  
annual review of consumer prices 每年消费物价回顾 Oy,7>vWQI  
annual roll-forward basis 逐年延展方式 @O!BQ^'hk#  
annual salary 年薪 !O`a
aLc  
annual statement 年度报表；年度决算表 Lp|7s8?  
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 Ft&ARTsa*  
annuitant 年金受益人 7s2 l3  
annuity 年金 Io|3zE*<  
annuity contract 年金合约 m| /?((s  
annuity on human life 人寿年金 qhdY<[6
 
antecedent debt 先前的债项 f,jN"  
ante-dated cheque 倒填日期支票 6.!aJJLN  
anticipated expenditure 预期开支 V0rS^SAF  
anticipated net profit 预期纯利 \]j{  
anticipated revenue 预期收入 nY>UYSv  
anti-inflation measure 反通货膨胀措施 ,P%a0\  
anti-inflationary stance 反通货膨胀立场 u8w4e!rKo6  
apparent deficit 表面赤字 `X["Bgk$!T  
apparent financial solvency 表面偿债能力 MO_-7,.y  
apparent partner 表面合伙人 %kHe
U=  
application for personal assessment 个人入息课税申请书 0eGz|J*7  
application of fund 资金应用 ;?{N=x8  
application to release as liquidator and to destruct the books of accounts and documents *%3%Zj,{  
申请免除清盘人职务及毁灭帐簿与文件 'ie+/O@G  
appointed actuary 委任精算师 #j+0jFu  
appointed auditor 委任核数师；委任审计师 qZV.~F+  
appointed trustee 委任的受托人 lU
`}  
appointer 委任人 H%peE9
>$  
apportioned pro rata 按比例分摊 ;JD/4:  
apportionment 分配；分摊 ^&!SnM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Smt&/~7D%  
apportionment formula 分摊方程式 c%jW'  
apportionment of estate duty 遗产税的分摊 ezq<
)gJc  
appraisal 估价；评估 1edeV48{:  
appreciable growth 可观增长 IO@Ti(,  
appreciable impact 显着影响 0SHF 8kek  
appreciable increase 可观增长 kBRy(?Mft&  
appreciation 增值；升值 P^)J^{r  
appreciation against other currencies 相对其他货币升值  dcd9AW=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +Fk]hCL  
appreciation tax 增值税 {:63% j  
appropriation 拨款；拨用；拨付 g'%^-S ]  
appropriation account 拨款帐目 nNEIwlj;  
Appropriation Bill 拨款法案 J7RO*.O&Iq  
appropriation-in-aid system 补助拨款办法 ![ce=9@t<  
approved assets 核准资产 JZUf-0q  
approved basket stock 认可一篮子证券 !4/s|b
9K  
approved budget 核准预算 f\|R<3 L  
approved charitable donation 认可慈善捐款 C$<['D?8  
approved charitable institution 认可慈善机构 1MPn{#Ff  
approved currency 核准货币；认可货币 J"$Y`;  
approved estimates 核准预算 @ptE&
m  
approved estimates of expenditure 核准开支预算 S^,q{x*T  
approved overseas insurer 核准海外保险人 2Hp<(  
approved overseas trust company 核准海外信托公司 -~|E(ys  
approved pooled investment fund 核准汇集投资基金 )LdS1%  
approved provident fund scheme 认可公积金计划 mu>L9Z~(L_  
approved provision 核准拨款 oIJ.Tv@N(  
approved redeemable share 核准可赎回股份 < %t$0'  
approved regional stock 认可地区性证券 O0~Qh0~l  
approved retirement scheme 认可退休金计划 Z8vR/  
approved subordinated loan 核准附属贷款 J;|i6q q  
arbitrage 套戥；套汇；套利 67{3/(`x  
arbitrageur 套戥者；套汇者 -s!cZ3  
arbitrary amount 临时款项 /SvB w>gQ  
arrangement 措施；安排；协定 VQV%1f  
arrears 欠款 6p}dl>T_y  
arrears of pay 欠付薪酬 ar%!h~  
arrears of revenue 逾期未收税款；逾期未收的帐项 2," (  
articles of association 组织章程；组织细则；组织章程细则 !</Snsi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q+ogVvMq>  
ascertainment of profit 确定利润 n a3st*3V_  
"Asia Clear" “亚洲结算系统” Wu1">|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Lc?q0x^s  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 kWKAtv5@w  
Asian Development Fund [ADF] 亚洲发展基金 q=J8SvSRl  
Asian dollar bond 亚洲美元债券 hgmo b"o  
Asian dollar market 亚洲美元市场 ~\QN.a  
Asian dollar rate 亚洲美元利率 )/Mk\``j  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .!^}sp,E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 HC$rC"f  
asked price 沽盘；喊价；索价；卖方报价 PX$_."WA  
assessable income 应评税入息 a^>e|Eq|  
assessable loss 应评税亏损 +*')0I
 
assessable profit 应评税利润 T:G8xI1 P  
assessable value 应评税值 3yXSv1  
assessed profit 估定利润 sq;nUA=  
assessed value 经评估价值 ]T<\d-!CZN  
assessment 评税；评定；估价；评税单 t91z<Y|  
assessment number 评税编号；估价编号 g4U`Qf3  
assessment of additional tax 补加税评税 bPL.8hX   
assessment of performance 业绩评估；实绩评价 so]p1@K  
Assessor 评税主任 RX cfd-us  
asset price bubbles 资产价格泡沫 FhAYk  
asset-backed securities 具资产保证的证券 +DR,&;  
assets accretion 资产增值 _C&XwCIm  
assets and liabilities 资产与负债 jFwu&e[9;  
assets betterment statement 资产递增表；资产改进表 Frd`u.I  
assets lending 实物放款；有抵押贷款 F=9
-po  
assets of the company passing on the death 死者去世时转移的公司资产 rJ^*8C!  
assets pledged as security for liabilities 用作负债抵押的资产 c_Fz?R+f?K  
assets portfolio 资产投资组合 'X(Sn3  
assets price 资产价格 )N}
.n2Y8W  
assets quality 资产质素 0/~20KD{s  
assets realization 资产变现 a*3h|b<  
assets refinancing arrangement 资产再集资安排 DFvj  
assets securitization 资产证券化 D
:DtP6  
assets situated outside Hong Kong 在香港以外地方的资产 &f_ua)cyY  
assets stripping 削减资产；拆卖资产 ` &{  
assets value 资产值 11Y4oS  
assignee 承让人 ig}H7U2q@  
assignment 转让；转让书；转让契 _2Hehw  
assignment of interest 权益转让 8HxtmFqG  
assignment of letters patent and trade mark 专利证书及商标转让 pY"&=I79tb  
assignment of property 物业转让；物业转让书 L8.u7(-#  
assignment right 转让权 zYZ^/7)  
assignor 转让人 A` )A=L  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 eZ`x[g%1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 qQ^bUpk0  
associate member 附属会员 FS^ie|8{D-  
associated body corporate 相联法人团体 \O G`+"|L  
associated company 相联公司；联属公司 *{1]b_<  
associated corporation 相联法团 CWx_9b zk  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0m>?-/uDx  
公认会计师公会〔英国〕 1_MaaA;ow"  
Association of Futures Exchange Brokers 香港期货经纪协会 ps&p|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *;!p#qL  
association of underwriters 承保人组织 kgGMA 7Jy  
assumption of control 接管
t}m"rMbt  
assurance 担保；保险；转易；转易书 "}ZUa~7  
assurance of interest 权益的转易 i0py5Q  
at 19XX price 按一九ＸＸ年价格计算 _2p D  
at a discount 按赔价计算；按贴水价格计算；打折扣 K!A;C#b!  
at a premium 按溢价计算；按升水价格计算 {+
@M!  
at call 通知付款；按通知
/`H{n$  
at constant market price 按固定市价计算 G}NT[  
at constant price 按固定价格计算 d.:.
f_|  
at cost 按成本计算 a$2WL g,  
at current market price 按当时市价计算；按现时市价计算 a&)4Dv0  
at current price 按当时价格计算；按现时价格计算 _a&Mk  
at factor cost 按要素成本计算；按生产要素成本计算 Y. 1dk  
at money-of-the-day price 按付款当日价格计算 j"wbq-n,7  
at or better 按指定或较佳价位〔买卖指令〕 sA1 XtO<&7  
at par 按面值计算；平价 2 i:tPe&  
at sight 见票即付 ]<<+#Rg  
at the close 按收市盘 N3SB-E+  
at the opening 按开市盘 F2WMts  
attestation 见证；见证条款 LvbS")  
at-the-money option 平价期权 -5.~POO  
attorney 受权人；受托代表人 NWt5)xl  
attornment 新拥有人承认书 Ou,Eu05jt'  
attributable profit 可归属利润 68YJ@(iS  
attributable share value 可归属股份价值 y>iote~  
Auckland Stock Exchange 奥克兰证券交易所 v3Xt<I=4y  
auction 拍卖 C#@>osC  
auctioneer 拍卖商 5nh:S0M6V  
audit 审计；核数 -gR }^D  
Audit Commission 审计署 qytH<UB  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] z3|)WS^  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 eW.[M?,  
audit review 帐目审查 {q
^?Rw  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \rPT7\ZA  
audited account 审计帐目；经审计的帐目 !dZpV~g0  
audited annual account 经审计的周年帐目 a/s6|ri`0  
audited balance sheet 经审计的资产负债表 u(bPdf@kz  
auditor 核数师；核数主任；审计师 5l,Q=V^@l  
auditor's certificate 核数师证明书；审计师证明书 Y&y5^nG  
auditor's report 核数师报告；审计师报告 6fcn(&Qk  
Aussie bond 澳元债券 4M3{P  
austerity budget 紧缩预算 S1G=hgF_L  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 f3M~2jbv'p  
Australia All Ordinaries Index 澳洲所有普通股票指数 kf>L  
Australian Dollar [AUD] 澳元 6j5?&)xJ  
Australian Options Market 澳大利亚期权市场 g4=6\vg  
Australian Securities Commission 澳洲证券事务监察委员会 ^_o9%)RL(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 F]k$O$)0  
Australian Stock Exchange 澳大利亚证券交易所 [bZASeh  
Austrian Schilling [ATS] 奥地利先令 <lFQ4<"m  
authentication 认证；鉴证 #`Gh8n#  
authority to purchase 委托购买证；委购书 ~vv\A5O[|  
authorization 认可；核准；授权；授权书 QJK
VNOo  
authorization by direction 指示授权 (14J~MDB  
authorization by instruction 指令授权 -Ka0B={Z  
authorization by warrant 令状授权 oNa*|CSE>  
authorization of unit trust 单位信托的认可 & GM&,  
authorized agent 指定代理人 ~G#^kNme  
authorized capital 法定资本 8j%hxAV$  
authorized clerk 出市员 aVbv.>  
authorized dealer 认可交易商 9_5tA'Q  
authorized financial institution 认可财务机构 WzxDnd<B  
authorized fund 认可基金 50
J"cGs~  
authorized fund house 获授权的基金公司；认可基金公司 itmQH\9 8  
authorized institution 认可机构 B}A7Usm  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 y*fU_Il|!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ({l!'>?  
authorized insurer 获授权保险人；获认可承保人 c N^,-~U  
authorized investment 特准投资项目 1> wt  
authorized person 获授权人 r-SQk>Y}  
authorized representative 获授权代表 '@Q aeFm  
authorized share capital 法定股本 H;nq4;^yK  
automated quotation system 自动报价系统 6:o?@%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Gkq<?q({t  
自动交易系统〔香港期货交易所有限公司〕 d}e/f)(  
automatic adjustment mechanism 自动调整机制 |e#ea~/b  
automatic adjustment system 自动调整系统 a}]zwV&  
Automatic Clearing House 自动票据交换所 \JX.)&> -  
automatic exchange rates accumulation system 自动化汇率累集系统 I_/kJ#7vj  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #6 yi  
automatic teller machine [ATM] 自动柜员机 {2,OK=XM|  
autopay 自动转帐 a|\ZC\(xI  
available assets 可用资产 p"XQJUuD  
available fiscal reserve 现存财政储备 .Lc<1s  
available profit 可用利润 7 *#pv}Y  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ?a]uyw,  
average 平均；平均数；海损 k2S6 SB  
average basic salary 平均基本薪金 MX.=k>  
average consumer expenditure 平均消费开支；一般消费开支 =5yI>A0  
average cost 平均成本 E*_lT`Hzf  
average cost of land production 增辟土地平均成本 Z*Qra4GBl]  
average daily turnover 平均每日成交额 5lMm8<v  
average daily wage rate 平均每日工资率 _a3,Zuv  
average expenditure pattern 平均开支模式 &%/kPF~<  
average growth rate 平均增长率 ;v?!Pml2k  
average net fixed assets 固定资产平均净值 Y)=89s&t  
average of relatives 相对价格平均数 E'J| p7  
average price 平均价格 I8 \Ka=w  
average propensity to consume 平均消费倾向；一般消费倾向 aykNH>#Po  
average propensity to save 平均储蓄倾向；一般储蓄倾向 m+J3t@$  
average rate 平均率 M6+_Mi.  
average revenue 平均收入；平均收益 h) .([  
average stock 平均库存；平均存货 oU.LYz_  
average yearly rent 平均年租 !Xbr7:UPN1  
avoidance of double taxation 避免双重课税 C$1}c[  
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 'b* yYX<  
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