一些有用的会计术语(也不知道发的地方对不对)A

A: jm0- y%  
A share Ａ股；甲类股份 ]Nl=wZ#`  
abatement of tax 减税；减扣免税额 2viM)+  
ABN AMRO Bank N.V. 荷兰银行 mc_ch$r!  
above-the-line expenditure 线上项目支出；经常预算支出 9@52Fg;mj  
above-the-line receipt 线上项目收入；经常预算收入 *R3f{/DK  
ABSA Asia Limited 南非联合亚洲有限公司 PBxCx3a{  
absolute change 绝对数值变更 X4t s)>"d  
absolute expenditure 实际开支 .k9{Yv0  
absolute guideline figure 绝对准则数字 7J|VD#DE$Y  
absolute interest 绝对权益 0-|byAh  
absolute order of discharge 绝对破产解除令 /yF QeE  
absolute profit margin 绝对利润幅度 2Sp=rI  
absolute value 实值；绝对值 CkD#/  
absolutely vested interest 绝对既得权益 ;SaX;!`39+  
absorbed cost 已吸收成本；已分摊成本 Y&_&s7z  
absorption 吸收；分摊；合并 {R61cD,n  
absorption rate 吸收率；摊配率；分摊率 ?jt}*q>X]  
ACB Finance Limited 亚洲商业财务有限公司 &A)B~"[~  
acceptable form of reciprocity 合理的互惠条件 %Gj8F4{  
acceptable rate 适当利率；适当汇率 '|*?*
6q  
acceptance agreement 承兑协议 ;._7jFj.  
acceptance for honour 参加承兑 8&~~j7p
,  
acceptor 承兑人；接受人；受票人
k^%B5  
acceptor for honour 参加承兑人 wUQw!%?>  
accident insurance 意外保险 0iK;Egwm  
Accident Insurance Association of Hong Kong 香港意外保险公会 TJ'[--  
accident insurance scheme 意外保险计划 +$(2:S*r  
accident year basis 意外年度基准 K+8-9$w6  
accommodation 通融；贷款 I_%a{$Gjl  
accommodation bill 通融票据；空头票据 %4 XJn@J  
accommodation party 汇票代发人 vR=6pl$|~~  
account balance 帐户余额；帐户结余 J9Ou+6u(  
account book 帐簿 9D}/\jM  
account collected in advance 预收款项 ,FMx5$  
account current book 往来帐簿 d/|D<Sb[s  
account of after-acquired property 事后取得的财产报告 Q~Hh
\Lt  
account of defaulter 拖欠帐目 }gMDXy}  
account payable 应付帐款 6,LubZFD  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wm")[!h)v  
account receivable 应收帐款 WN5`;
{\  
account receivable report 应收帐款报表 X*Dj[TD]  
account statement 结单；帐单；会计财务报表 W4U@%b do  
account title 帐户名称；会计科目 lGk{LO)  
accountant's report 会计师报告 pY~,(s|Qb  
Accountant's Report Rules 会计师报告规则 b0A1hb[|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 T<@cd|`  
Accounting Arrangements 《会计安排》 Fxqp-}:  
accounting basis 会计基础 n?ctLbg  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~$f;U  
Accounting Circular 《会计通告》 `S.ZS}~!F  
accounting class 会计类别 Kryo}  
accounting date 记帐日期；会计结算日期 d]i(h~?_  
accounting for money 款项核算 RUUk f({(  
Accounting Officer 会计主任 !>`N$-U X  
accounting period 会计报告期；会计期 <ggtjw S  
accounting policy 会计政策；会计方针 !!V#v9{  
accounting practice 会计惯例 +:-57  
accounting principle 会计准则 ^1x*lLf  
accounting record 会计记录 npyAJp  
accounting report 会计报告 M- 2Tz[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ls`,EFF  
Accounting Society of China 中国会计学会 HCJ>X;(`f?  
accounting statement 会计报表 f%)zg(YlO  
accounting system 会计制度；会计系统 $GQ-(/  
accounting transaction 会计事项；帐务交易 ;k86"W  
accounting treatment 会计处理 za9)Q=6FD  
accounting year 会计年度 )VK }m9Ae  
accretion 增值；添加 |?,[@z _,  
accrual 应计项目；应累算数目 7`H 1f]d  
accrual basis 应计制；权责发生制 X_G| hx  
accrual basis accounting 应计制会计；权责发生制会计 j:&4-K};Z`  
accrue 应累算；应计 'K*AV7>E  
accrued benefit 应累算利益 K+)%KP
 
accrued charges 应计费用 zYv#:>C8  
accrued cumulative preference share dividend 应累算的累积优先股股息 q4$+H{xB  
accrued expenses 应累算费用 F3lw@b3])  
accrued interest payable 应付利息；应计未付利息 xc:!cA{V  
accrued interest receivable 应收利息；应计未收利息 !W'Ui 9uX  
accrued right 累算权益 ~!d/8?!  
accruing profit 应累算的利润 {(#%N5%  
accumulated fiscal reserve 累积财政储备 Hb(B?!M)  
accumulated profit 累积利润；滚存溢利 ^*= 85iyo  
accumulated reserve 累积储备 N+)?$[  
accumulation of surplus income 累积收益盈余 =!UR=Hq  
acquired assets 既得资产 /.eeOk  
acquisition 收购；购置；取得 ?Xo*1Z =  
acquisition cost 购置成本 <0.$'M~E  
acquisition expenses 购置费用
C*te^3k>B  
acquisition of 100% interest 收购全部股权 tYqs~B3  
acquisition of control 取得控制权 I.@hW>k  
acquisition of fixed assets 购置固定资产 J3b4cxm  
acquisition of shell “买壳” .E~(h*NW  
acquisition price 收购价 nGf);U#K  
act of God 天灾 u@P[Vb   
acting partner 执事合伙人 omf Rs  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cZ+7.oDu  
active partner 积极参与的合伙人 L~/
qGDXC?  
active trading 交投活跃 qxM
np}O  
actual circulation 实际流通 !epgTN  
actual cost 实际成本 c<BO gNr  
actual expenditure 实际开支；实际支出 CG&`16KN7  
actual income 实际入息；实际收入；实际收益 '[(nmx'yVJ  
actual market 现货市场 M4LktR-[  
actual price 现货价；实际价格 Gy Qm/I  
actual profit 实际利润 }Y1>(U  
actual quotation 实盘；实际价位；实际报价 25|8nfeC5  
actual year basis 按实际年度计算 s;YKeE!8  
actuals 实货 u%dKig  
actuarial investigation 精算调查 $7Mtt.d6  
actuarial principle 精算原则 w$5A|%Y+V}  
actuarial report 精算师报告 PS" .R
_"  
Actuarial Society of Hong Kong 香港精算学会 daAyx-  
actuarial valuation 精算师估值 TfZ6F8|B  
actuary 精算师 ;#)mLsl  
ad referendum agreement 暂定协议；有待覆核的协定 JH]K/sC>  
ad valorem duty 从价税；按值征税 s&{Qdf  
ad valorem duty system 从价税制 Lj%{y.Rj  
ad valorem fee 从价费 jSQ9.%4  
ad valorem tariff 从价关税 5NXt$k5  
additional allowance 额外免税额 B)h>8 {
 
additional amount for unexpired risk 未过期风险的额外款额 Uo_tUp_Q  
additional assessable profit 补加应评税利润 ]Lqt(c  
additional assessment 补加评税 p'?w2YN/  
additional commitment 额外承担 8{Fm[ %"  
additional commitment vote 额外承担拨款 8?Y['  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Vjm_F!S  
additional dependent parent allowance 供养父母额外免税额 M}"r#Plq  
additional provision 额外拨款 3%<C<(  
additional stamp duty 附加印花税 MuEy>dl  
additional tax 补加税罚款；补加税款 L1)@z8]
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )I@L+  
adjudged bankrupt 被裁定破产 $H'X V"<o  
adjudicated bankrupt 裁定破产人 %YlTF\-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $\Tkhq<  
adjudication of bankruptcy 裁定破产；宣告破产 VnJMmMM  
adjudication of insolvency 裁定无力偿还债务 "x&C5l}n  
adjusted actual 经调整的实数；调整后的实数 2vKx]w  
adjusted current assets 经调整的流动资产；调整后的流动资产 >1irSUj"~  
adjusted figure 经调整的数字；调整后的数额 F[7x*-NO-  
adjusted liabilities 经调整的负债；调整后的负债 bT!($?GNdg  
adjusted loss 经调整的亏损；调整后的亏损 snp v z1iS  
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 9f}X
Rz  
adjusted profit 经调整的利润；调整后的利润 9<]a!:!^  
adjusted surplus 经调整的盈余额；调整后的盈余额 7yiJ1K<bIt  
adjusted value 经调整的价值；调整后的价值 m^\TUj  
adjustment 调整；修订；理算〔保险〕 w3D]
~&]  
adjustment centre 调剂中心 ;ggy5?>Qu  
adjustment lag 调整过程的时间差距；调整时差 x@cN3
O  
adjustment mechanism 调整机制 VAYb=4lt  
adjustment of loss 亏损调整 W)SjQp6  
adjustment process 调整过程；调整程序 mf|pNiQ,  
adjustment range 调整幅度 -05U%l1e  
administered exchange rate 受管制汇率 @#b0T:+v'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 mg+k'Myo+  
administration expenses 行政费用 ~HUZ#rUHm>  
administration fee 手续费；行政费 PG)_L.7rJ  
administration in bankruptcy 破产管理 K2/E#}/  
administration order 遗产管理令 f!-Sz/c#  
administrator 管理人；遗产管理人 'CS.p!Z\  
administrator of the estate 遗产管理人 NyI;v=  
admission of debt 债项承认书 c! H 9yk  
admission of proof 接纳债权证明 Dd2Lx&9  
advance 放贷款项；垫付款项；预支款项；预付款项 m<3v)R[>  
advance account 暂支帐目；预付款帐户 /k7wwZiY@  
advance compensation 预付补偿金 5y_"  
advance from shareholder 股东垫款 tnW;E\cR  
advance pending reimbursement 预支以待日后付还 H=zN[MU  
advanced economy 先进经济体系 .)8  
advancement 预付；预付财产 C'9 1d7E  
advances warrant 垫款令 
+3bfD  
advancing 贷出 ? Ekq6uz\)  
adverse balance 逆差 1
}`LTPW9  
adverse exchange 逆汇 RyRqH:p)3  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~'  =lou  
advice for collection 托收通知书 }w!ps{*  
advice of drawing 提款通知书；汇票通知书 ":d*dl  
advice of payment 付款通知 jgvh[@uB?  
Advisory Committee [Securities and Futures Commission] uJ'9R`E ]1  
谘询委员会〔证券及期货事务监察委员会〕 A1,4kqmE  
Advisory Committee on Diversification 经济多元化谘询委员会 B$`lYDqaG  
affidavit 誓章；遗产申报誓章 gf$HuCh|  
affidavit of no receipt 述明无收款的誓章 +>3]%i-\  
affiliate 联号；联营公司；附属公司 It 2UfW  
affiliated company 附属公司；联号；联营公司 qZG-Lh  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,p,Du F  
affordability 负担能力 U=o Z.\  
African Development Bank [AfDB] 非洲开发银行 a0zG(7.D  
after-acquired property 事后取得的财产 wt7.oKbW  
after-hours dealing 市后交易 X
n7[n  
after-tax profit 税后盈利；税后利润；税后溢利 +6%7CC6  
agency agreement 代理协议 4NVgOr
:  
agency expenses 代理机构的开支 &?$\Y,{  
agency fee 代理费 q?VVYZXP  
Agency Law 《代理法》 ":&|[9/  
agent 代理人；承销人 &9kiO  
agent of company 公司代理人 *=^[VV!  
agent's fee 代理人费；经纪费 oa9)Dv  
aggregate 总计；总数；总体数字 YbvX$/zGu  
aggregate amount 总款额；总额 5|WOBOh>`&  
aggregate assets and liabilities 总体资产与负债 ^L~ [+|  
aggregate at constant price 按固定价格计算的总体数字 o?R,0 -  
aggregate demand 总需求 Ry%YM,K3  
aggregate gross position 总持仓量 tvWH04T  
aggregate limit 总限额 KHJ=$5r)
 
aggregate of salaries tax 合计薪俸税 jCWu\Oe  
aggregate performance 总体表现；总体业绩 R;=6VH  
aggregate supply 总体供应 E0bFx5e5fu  
aggregate surplus 总盈余 lgG8!Ja  
aggregate total 整体总额 .D@/y uV  
aggregate value 总值；合计价值 j-P^Zv};u  
aggregated basis 合计基准
FYeEG  
aggregated net chargeable income 合计应课税入息实额 [u\CDsX  
aggregation 合并计算；合计；总和 aVK()1v]  
aggregation of incomes of husband and wife 夫妇入息合并计算 [>u
wk``_  
aggregation of property 财产的总和 5~yb ~0
 
agio 差价；贴水 Fi{mr*}  
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》 ~iT{8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .xv^G?GG  
《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》 Z)v)\l9d  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0P:F97"1,  
《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》 {dZ8;Fy4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 9XN~Ln@}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2<.Vv\ =  
agreement for a settlement 授产协议 2?*1~ 5~I  
agreement for assignment 转让协议 KS>Fl->  
agreement for sale 售卖协议；买卖协议 2wOy}:  
agreement for sale and purchase 买卖协议 F9D"kG;Dk  
agreement for the payment of interest 支付利息协议 xhD$e= g  
agreement for the repayment of money 还款协议 ?HxS)Pqq  
agreement of reinsurance 再保险协议 'Fzuc^G(d  
Agricultural Bank of China 中国农业银行 5k`e^ARf  
air passenger departure tax 飞机乘客离境税 LI$L9eNv;Y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )O-sWh4  
airport tax 机场税 4O Zy&,  
alcohol duty 酒精税 Cs;<'[_?YO  
alienation 让与；让渡；转让 NQ3|\<Wt  
alimony 生活费；赡养费 IgiqFV{  
All Ordinaries Index [AOI] 所有普通股指数 w\v&3T   
all risks 全险；综合险 I_L;T  
All Sales Record for Stock Market 《股票市场成交报告》 lvig>0:M  
Allied Capital Resources Limited 新联财务有限公司 G\IocZ3Gz  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 EreAn  
allocation letter 拨款信件 r2)pAiTM*  
allocation of fund 分配款项；预留款项  bn|DRy  
allocation of profit 利润分配；溢利分配 A@{ !:_55  
allocation warrant 拨款令 L3' \r  
allotment 分配；配股 <wqRk<  
allotment notice 股份配售通知；配股通知 =tP$re";o  
allotment of shares 股份分配 I1J)#p%H.  
allowable 可获宽免；免税的 .i
\wE@v  
allowable business loss 可扣除的营业亏损 !Ba3`B5l  
allowable expenses 可扣税的支出 %[+/>e/m  
allowance 免税额；津贴；备抵；准备金 S&`O\!NF  
allowance for debts 债项的免税额 V?WMj $l<  
allowance for depreciation by wear and tear 耗损折旧免税额 gNi}EP5>  
allowance for funeral expenses 殡殓费的免税额 :Q#H(\26r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \Em-.%c  
allowance for repairs and outgoings 修葺及支出方面的免税额 |<2JQ[]  
allowance to debtor 给债务人的津贴 iqlVlm>E  
alteration of capital 资本更改 IM|Se4;x  
alternate trustee 候补受托人 nvwDx*[qN  
amalgamation 合并 J4&XPr9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8Y]}Gb!  
ambit of charges 征税范围；收费范围 BfEx'C  
amended valuation 经修订的估值 s2%0#6c'c  
American Commodities Exchange 美国商品交易所 n+S&!PB  
American Express Bank Limited 美国运通银行 Dl@{}9  
American Stock Exchange 美国证券交易所 %L.rcbg:<c  
amortization 摊销 zZw@c?  
amount due from banks 存放银行同业的款项 D)RdOldr  
amount due from banks abroad 存放海外银行同业的款项 >R) F}  
amount due from holding companies 控股公司欠款 xP{m9_Qj  
amount due from local banks 存放本港银行同业的款项 KXDz'9_  
amount due to banks 银行同业的存款 JiUT\y  
amount due to banks abroad 海外银行同业的存款 4I+.^7d  
amount due to holding companies 控股公司存款 sF, uIr/  
amount due to local banks 本港银行同业的存款 Xd5! Ti}  
amount due to outport banks 外埠银行同业的存款 +&zb^C`J  
amount for note issue 发行纸币的款额 !cv6 #:  
amount of bond 担保契据的款额 X$ejy/+.  
amount of consideration 代价款额 3 pHn_R  
amount of contribution 供款数额 U &f#V=Rg  
amount of indebtedness 负债款额 >dcqPNDg1^  
amount of principal of the loan 贷款本金额 1_XO3P\  
amount of rates chargeable 应征差饷数额 ?\l!]vu*  
amount of share capital 股本额 9O2a | d  
amount of sums assured 承保款额 |'!7F9GP  
amount of variation 变动幅度 [_h.1oZp~  
amount of vote 拨款数额 tzP@3+.w  
amount payable 应付款额 U5-zB)V  
amount receivable 应收款额 ]VmzKA|h+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @ICejB<  
analysis 分析 =k_XKxd  
ancillary risk 附属风险 2M5*bNU_:  
annual account 周年帐目；周年帐目报表；年度决算；年结 ArLz;#AOn  
annual accounting date 年结日期 yg.\^C  
annual allowance 每年免税额；年积金；年度津贴；年津 wZ}n3R,   
annual balance 年度余额 "o~N42DLB%  
annual disposable income 每年可动用收入 Pi^ECSzQu[  
annual estimates 周年预算 -+`az)lrp  
annual fee 年费 9 #.<E5:  
annual general meeting 周年大会 knI*-  
annual growth rate 年增率；每年增长率 #.RG1-L  
annual long-term supplement 长期个案每年补助金 QGu
7D #%|  
annual pensionable emolument 可供计算退休金的年薪 F?!};~$=Z  
annual report 年报 &3+1D1"y/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _?*rtDzIM  
annual return 周年报表；周年申报表；每年报税表格 Jq=X!mTd.  
Annual Return Rules 《周年报表规则》 )jp{*?^\  
annual review of consumer prices 每年消费物价回顾 h,Y{t?Of  
annual roll-forward basis 逐年延展方式 6eW1<p  
annual salary 年薪 3m?@7F  
annual statement 年度报表；年度决算表 ID_|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 oR!n bm  
annuitant 年金受益人 i,C0o  
annuity 年金 )<m=YI ;<  
annuity contract 年金合约 8b8e^\l(  
annuity on human life 人寿年金 z|taa;iM  
antecedent debt 先前的债项 wi![0IE )  
ante-dated cheque 倒填日期支票 ~Tpe,juG_  
anticipated expenditure 预期开支 9;r48)5  
anticipated net profit 预期纯利 ?*(r1grHl  
anticipated revenue 预期收入 ptnMCF  
anti-inflation measure 反通货膨胀措施 |8&\
N  
anti-inflationary stance 反通货膨胀立场 1D3dYVE  
apparent deficit 表面赤字 .eZPp~[lAN  
apparent financial solvency 表面偿债能力 .`i'gPLkn2  
apparent partner 表面合伙人 ,k`YDy|#e  
application for personal assessment 个人入息课税申请书 m? ]zomP  
application of fund 资金应用 (xjoRbU*  
application to release as liquidator and to destruct the books of accounts and documents i
qc4O /  
申请免除清盘人职务及毁灭帐簿与文件 )M&I)In'  
appointed actuary 委任精算师
5#N"WHz!  
appointed auditor 委任核数师；委任审计师 wC4AVJJ^>  
appointed trustee 委任的受托人 `!5tH?bX  
appointer 委任人 VPq5xSc?  
apportioned pro rata 按比例分摊 {66Q" H"I  
apportionment 分配；分摊 ^59YfC<f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [e
sX{6,i  
apportionment formula 分摊方程式 uyS^W'fF  
apportionment of estate duty 遗产税的分摊 N{0+C?{_  
appraisal 估价；评估 )VV4HoH]8  
appreciable growth 可观增长 \.XT:B_  
appreciable impact 显着影响 "W3n BaG  
appreciable increase 可观增长 '=Ip5A{S/  
appreciation 增值；升值 D]LFX/hlH  
appreciation against other currencies 相对其他货币升值 o|Yn(xu-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fF9;lWt  
appreciation tax 增值税 &-=G9sb,  
appropriation 拨款；拨用；拨付 DkF@XK0c3  
appropriation account 拨款帐目 Wme1Uid  
Appropriation Bill 拨款法案 )U"D4j*p  
appropriation-in-aid system 补助拨款办法 {d*qlztO  
approved assets 核准资产 8\W3FvQ  
approved basket stock 认可一篮子证券 Lv`8jSt\  
approved budget 核准预算 71}L#nQ  
approved charitable donation 认可慈善捐款
rTm>8et
 
approved charitable institution 认可慈善机构 0k.#  
approved currency 核准货币；认可货币 WsK"^"Z  
approved estimates 核准预算 @[[Cs*-  
approved estimates of expenditure 核准开支预算 Y3sNr)qss  
approved overseas insurer 核准海外保险人 etQx
>U  
approved overseas trust company 核准海外信托公司 )f:!#v(K  
approved pooled investment fund 核准汇集投资基金 CguU+8]  
approved provident fund scheme 认可公积金计划 zO7lsx2=  
approved provision 核准拨款 Rd;~'gbG  
approved redeemable share 核准可赎回股份 %Hl:nT2M  
approved regional stock 认可地区性证券 2:6Y83  
approved retirement scheme 认可退休金计划 !`d832  
approved subordinated loan 核准附属贷款 ->RF`SQu  
arbitrage 套戥；套汇；套利 nEa'e5 lg  
arbitrageur 套戥者；套汇者 Np5/lPb1  
arbitrary amount 临时款项 =%#$HQ=  
arrangement 措施；安排；协定 /4f 5s#hR  
arrears 欠款 A{u\8-u  
arrears of pay 欠付薪酬 ?*MV ^IY  
arrears of revenue 逾期未收税款；逾期未收的帐项 k7Be'E BKG  
articles of association 组织章程；组织细则；组织章程细则 It!.*wp  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =km-`}I,  
ascertainment of profit 确定利润 <(6-9(zHa  
"Asia Clear" “亚洲结算系统” qKI4p3&E  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Fc{6*wtO  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [/#k$-  
Asian Development Fund [ADF] 亚洲发展基金 {TcbCjyw  
Asian dollar bond 亚洲美元债券 $.x?
in|_  
Asian dollar market 亚洲美元市场 PL$(
/Z  
Asian dollar rate 亚洲美元利率 ,&pF:qlF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Pvb+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2)j#O  
asked price 沽盘；喊价；索价；卖方报价 ^r?sgJ  
assessable income 应评税入息 ]Pg?(lr6)  
assessable loss 应评税亏损 :n%sU*'T  
assessable profit 应评税利润 ,co9f.(w  
assessable value 应评税值 V]CK'   
assessed profit 估定利润
T/spUlWu  
assessed value 经评估价值 D/%b@Ls2ze  
assessment 评税；评定；估价；评税单 IZ(CRKCGBl  
assessment number 评税编号；估价编号
07G*M ]  
assessment of additional tax 补加税评税 >sl1 cC  
assessment of performance 业绩评估；实绩评价 =+sIX3
  
Assessor 评税主任 \qK}(xq[  
asset price bubbles 资产价格泡沫 +%cr?g  
asset-backed securities 具资产保证的证券 8d*<Aki?;  
assets accretion 资产增值 zdpLAr  
assets and liabilities 资产与负债 0o^#Fmuz  
assets betterment statement 资产递增表；资产改进表 WriJco<v  
assets lending 实物放款；有抵押贷款 N6m*xxI{  
assets of the company passing on the death 死者去世时转移的公司资产 ( _F  
assets pledged as security for liabilities 用作负债抵押的资产 lDX&v$
 
assets portfolio 资产投资组合 {0Ol/N;|D  
assets price 资产价格 ~%!U,)-  
assets quality 资产质素 GXvo't@N  
assets realization 资产变现 f'?6D+Yw~  
assets refinancing arrangement 资产再集资安排 `sp'Cl!  
assets securitization 资产证券化 }FdcbNsP  
assets situated outside Hong Kong 在香港以外地方的资产 X7B)jH%N  
assets stripping 削减资产；拆卖资产 pmpn^ZR  
assets value 资产值 sR0e&Y  
assignee 承让人 qKb-aP-  
assignment 转让；转让书；转让契 !kk %;XSZ  
assignment of interest 权益转让 uZ39Vx  
assignment of letters patent and trade mark 专利证书及商标转让 Y_ ;i  
assignment of property 物业转让；物业转让书 x#}eC'Q  
assignment right 转让权 1 0Tg> H  
assignor 转让人 AB|VO4-?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 p(b1I+!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =g>7|?6>=  
associate member 附属会员 D 5wR?O  
associated body corporate 相联法人团体 JV6U0$g_S  
associated company 相联公司；联属公司 r :MaAT<  
associated corporation 相联法团 ]bU'G$Qm&s  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] x)qHeS  
公认会计师公会〔英国〕 \5pAG mgD  
Association of Futures Exchange Brokers 香港期货经纪协会 iJj?~\zp  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 i(cb&;Xx:A  
association of underwriters 承保人组织 -~GJ; Uw  
assumption of control 接管 ug3lMN4UX  
assurance 担保；保险；转易；转易书 Hn'2'Vu  
assurance of interest 权益的转易 t-gNG!B  
at 19XX price 按一九ＸＸ年价格计算 hq[gj?P  
at a discount 按赔价计算；按贴水价格计算；打折扣 nJ0eZBgB]  
at a premium 按溢价计算；按升水价格计算 
z o))x(  
at call 通知付款；按通知 QRG)~  
at constant market price 按固定市价计算 GWE0 UO}  
at constant price 按固定价格计算 E1 gTrMo  
at cost 按成本计算 {3p7`h
~  
at current market price 按当时市价计算；按现时市价计算 aKFA&Xnsl  
at current price 按当时价格计算；按现时价格计算 )LMuxj  
at factor cost 按要素成本计算；按生产要素成本计算 #WmAkzvq  
at money-of-the-day price 按付款当日价格计算 `m0Uj9)#  
at or better 按指定或较佳价位〔买卖指令〕 t>|N4o
 
at par 按面值计算；平价 )/i|"`)>_  
at sight 见票即付 R{y{
  
at the close 按收市盘 IqJ=\  
at the opening 按开市盘 $izpH  
attestation 见证；见证条款 H?bsK~  
at-the-money option 平价期权 e8uIh[+ 0  
attorney 受权人；受托代表人 'pls]I]  
attornment 新拥有人承认书 Y\9*e5?`I3  
attributable profit 可归属利润 U:p"IY#%  
attributable share value 可归属股份价值 F0^~YYRJV  
Auckland Stock Exchange 奥克兰证券交易所 W%Nu]9T  
auction 拍卖 6rCP]YnF  
auctioneer 拍卖商 7Mg7B
  
audit 审计；核数 KGLhl;a  
Audit Commission 审计署 GyM%vGl 3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] v.&*z48  
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〕 NHVx!Kc  
audit review 帐目审查 *RE-K36m|u  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |[7$) $  
audited account 审计帐目；经审计的帐目 nZ+5@( *  
audited annual account 经审计的周年帐目 l7y`$8Co  
audited balance sheet 经审计的资产负债表 )0V]G{QN  
auditor 核数师；核数主任；审计师 3S|;yOl#X  
auditor's certificate 核数师证明书；审计师证明书 Dj&bHC5%  
auditor's report 核数师报告；审计师报告  KGwL09)  
Aussie bond 澳元债券 \
#c+vfq  
austerity budget 紧缩预算 r!gCh`PiK  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <>/MKMq!  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^* v{t?u  
Australian Dollar [AUD] 澳元 #$rT 4Nc;  
Australian Options Market 澳大利亚期权市场 $P9$ ,w4  
Australian Securities Commission 澳洲证券事务监察委员会 bc}OmPE  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 SJ_cwYwI$  
Australian Stock Exchange 澳大利亚证券交易所 naCI55Wx  
Austrian Schilling [ATS] 奥地利先令 !w\;Q8irN  
authentication 认证；鉴证 72.IhBNtT  
authority to purchase 委托购买证；委购书 DH*|>m&  
authorization 认可；核准；授权；授权书 ew ,edU  
authorization by direction 指示授权 mqc Z3lsv  
authorization by instruction 指令授权 g;Q^
_4@  
authorization by warrant 令状授权 ]p.f*]  
authorization of unit trust 单位信托的认可 NGZ>:  
authorized agent 指定代理人 "/h"Xg>q  
authorized capital 法定资本 1gK3=Ys  
authorized clerk 出市员 h#;K9#x6  
authorized dealer 认可交易商 n|2-bRK-  
authorized financial institution 认可财务机构 BCB/cBE  
authorized fund 认可基金 <a}|G1 h  
authorized fund house 获授权的基金公司；认可基金公司 zd]L9 _  
authorized institution 认可机构 RWcQT`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3;gtuqwD$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )F2tV ]k\  
authorized insurer 获授权保险人；获认可承保人 }H^
^v[4  
authorized investment 特准投资项目 ^K[tO54  
authorized person 获授权人 q)i(wEdUZ  
authorized representative 获授权代表 FLOJ  
authorized share capital 法定股本 ^Exq=oV  
automated quotation system 自动报价系统 7ij=%if2@k  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 'J2P3t  
自动交易系统〔香港期货交易所有限公司〕 3goJ(XI  
automatic adjustment mechanism 自动调整机制 _j tS-CnO  
automatic adjustment system 自动调整系统 DQQjx>CK  
Automatic Clearing House 自动票据交换所 OyZ>R~c'B  
automatic exchange rates accumulation system 自动化汇率累集系统 BJrNbo;T  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +'4dP#  
automatic teller machine [ATM] 自动柜员机 d0,F'?.0|  
autopay 自动转帐 )q-!5^ak  
available assets 可用资产 jd'R2e  
available fiscal reserve 现存财政储备 >p:fWQ6  
available profit 可用利润 h"
S/D[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 .H.v c_/  
average 平均；平均数；海损 ^:j:;\;  
average basic salary 平均基本薪金 py4_hj\v  
average consumer expenditure 平均消费开支；一般消费开支 &NnMz9  
average cost 平均成本 hY9u#3  
average cost of land production 增辟土地平均成本 )ISTb  
average daily turnover 平均每日成交额 8RD)yRJ  
average daily wage rate 平均每日工资率 pU/.|Sh  
average expenditure pattern 平均开支模式 >GR
uS\B  
average growth rate 平均增长率 %c{)'X  
average net fixed assets 固定资产平均净值 K.zs;^  
average of relatives 相对价格平均数 ,Ou)F;r  
average price 平均价格 EHjhez  
average propensity to consume 平均消费倾向；一般消费倾向 !!>G{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 bm?TMhC  
average rate 平均率 1nmWL0  
average revenue 平均收入；平均收益 c:TP7"vG  
average stock 平均库存；平均存货 !IU*Ayg  
average yearly rent 平均年租 dj]N59<  
avoidance of double taxation 避免双重课税 6*Qpq7Ml  
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 cxdM!L; `  
n4,J#h/  
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