一些有用的会计术语(也不知道发的地方对不对)A

A: &x9>8~   
A share Ａ股；甲类股份 #Z. QMWq  
abatement of tax 减税；减扣免税额 s5/u>d  
ABN AMRO Bank N.V. 荷兰银行 gU&y5s~  
above-the-line expenditure 线上项目支出；经常预算支出 "hmLe(jo}  
above-the-line receipt 线上项目收入；经常预算收入 CM%Rz-c  
ABSA Asia Limited 南非联合亚洲有限公司 9r.h^  
absolute change 绝对数值变更 Tbp;xv_qo  
absolute expenditure 实际开支 K'Y/0:"*  
absolute guideline figure 绝对准则数字 ;9CbioO
 
absolute interest 绝对权益 c>Tf@Aog>  
absolute order of discharge 绝对破产解除令 U)[LKO1  
absolute profit margin 绝对利润幅度 kzk8b?rOA  
absolute value 实值；绝对值 C547})  
absolutely vested interest 绝对既得权益 J`]9n>G  
absorbed cost 已吸收成本；已分摊成本 )IVk4|  
absorption 吸收；分摊；合并 7{Lp/z%r  
absorption rate 吸收率；摊配率；分摊率 "XQ3mi`y  
ACB Finance Limited 亚洲商业财务有限公司 }_Ci3|G>%D  
acceptable form of reciprocity 合理的互惠条件 `w&?SXFO8  
acceptable rate 适当利率；适当汇率 })+iAxR  
acceptance agreement 承兑协议 C$0rl74Wi  
acceptance for honour 参加承兑 O3V.4tp  
acceptor 承兑人；接受人；受票人 ?y-@c]  
acceptor for honour 参加承兑人 F EUfskv  
accident insurance 意外保险 KE.O>M,I.  
Accident Insurance Association of Hong Kong 香港意外保险公会 s~QIs  
accident insurance scheme 意外保险计划 kQ]4Bo  
accident year basis 意外年度基准 ]=o1to-  
accommodation 通融；贷款 ~470LgpO1  
accommodation bill 通融票据；空头票据 #Iu"qu  
accommodation party 汇票代发人 <.#jp([W>  
account balance 帐户余额；帐户结余 QOX'ZAB`  
account book 帐簿 `_f&T}]  
account collected in advance 预收款项 2$o#b.  
account current book 往来帐簿 R4X9g\KpAt  
account of after-acquired property 事后取得的财产报告 <BIQc,)2}  
account of defaulter 拖欠帐目 e"UXG\8D  
account payable 应付帐款 g:O/~L0Xb  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 a ~YrQI-@  
account receivable 应收帐款 ]x).C[^  
account receivable report 应收帐款报表 IL:[0q  
account statement 结单；帐单；会计财务报表 ,A&`WE  
account title 帐户名称；会计科目 <ne?;P1L  
accountant's report 会计师报告 fWPa1E@  
Accountant's Report Rules 会计师报告规则 dU*$V7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ySI}Nm>&=  
Accounting Arrangements 《会计安排》 15VvZ![$V  
accounting basis 会计基础 }.(DQwC}1k  
accounting by Official Receiver 破产管理署署长呈交的帐目 5t-d+vB  
Accounting Circular 《会计通告》 #D#kw*c  
accounting class 会计类别 ju5o).!bg  
accounting date 记帐日期；会计结算日期 f[vm]1#  
accounting for money 款项核算 ,cxe"U  
Accounting Officer 会计主任 [m4M#Lg\0  
accounting period 会计报告期；会计期 VFM!K$_  
accounting policy 会计政策；会计方针 p0y|pD  
accounting practice 会计惯例 U'msHF  
accounting principle 会计准则 /NjBC[P  
accounting record 会计记录 iITMBS`}  
accounting report 会计报告 H5#]MOAP
 
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Niu |M@  
Accounting Society of China 中国会计学会 #'},/Lm@  
accounting statement 会计报表 .N>*+U>>P  
accounting system 会计制度；会计系统 S,C c0)j>  
accounting transaction 会计事项；帐务交易 dl3;A_ 2  
accounting treatment 会计处理 +)bn}L>Rl  
accounting year 会计年度 3M(*q4A$"  
accretion 增值；添加 jz HWs  
accrual 应计项目；应累算数目 ~ES%=if~Y  
accrual basis 应计制；权责发生制
Yyar{$he  
accrual basis accounting 应计制会计；权责发生制会计 0'THL%lK  
accrue 应累算；应计 4!OGNr$V@  
accrued benefit 应累算利益 (,t[`z  
accrued charges 应计费用 */JYP +  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z m%,L$F*L  
accrued expenses 应累算费用 D5oYcGc  
accrued interest payable 应付利息；应计未付利息 Cg?Mk6i  
accrued interest receivable 应收利息；应计未收利息 eub}+~_?[  
accrued right 累算权益 { `Z~T&}~T  
accruing profit 应累算的利润 7
.Z-  
accumulated fiscal reserve 累积财政储备 `R xCs`  
accumulated profit 累积利润；滚存溢利 (J.Z+s$:2  
accumulated reserve 累积储备 fVgN8b|&'  
accumulation of surplus income 累积收益盈余 }:YL'$:5!  
acquired assets 既得资产 }apno|W&  
acquisition 收购；购置；取得 ItvcN  
acquisition cost 购置成本 s3m\  
acquisition expenses 购置费用 ra6\+M~}e  
acquisition of 100% interest 收购全部股权 TmftEw>u  
acquisition of control 取得控制权 t2vm&jk  
acquisition of fixed assets 购置固定资产 d (x'\4(K  
acquisition of shell “买壳” [ `1`E1X  
acquisition price 收购价 `L 1+j  
act of God 天灾 G u_\ySV/y  
acting partner 执事合伙人 +6l#hO7h  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +TA~RCd  
active partner 积极参与的合伙人 ?H,f|nc  
active trading 交投活跃 0HU0p!yt&  
actual circulation 实际流通 n
*ShYsc  
actual cost 实际成本 `p9N| V  
actual expenditure 实际开支；实际支出 *k_<|{>j(  
actual income 实际入息；实际收入；实际收益 A?lR[`'u\  
actual market 现货市场 QW,:'\G  
actual price 现货价；实际价格 mD.6cV  
actual profit 实际利润 52j3[in  
actual quotation 实盘；实际价位；实际报价 W|Sab$h  
actual year basis 按实际年度计算 "_LqIW1  
actuals 实货 6;:D!},'c  
actuarial investigation 精算调查 l1lYb;C  
actuarial principle 精算原则 `Mt|+iT$p  
actuarial report 精算师报告 \-]tvgA~&  
Actuarial Society of Hong Kong 香港精算学会 4U}J?EB?K  
actuarial valuation 精算师估值 zS
D_t  
actuary 精算师 gJuK%P  
ad referendum agreement 暂定协议；有待覆核的协定 z8'zH>  
ad valorem duty 从价税；按值征税 wT- <#+L\  
ad valorem duty system 从价税制 %X.g+uu  
ad valorem fee 从价费 hKN ;tq,  
ad valorem tariff 从价关税 B0gD4MX/  
additional allowance 额外免税额 2[3t7C  
additional amount for unexpired risk 未过期风险的额外款额 ,{S $&g*  
additional assessable profit 补加应评税利润 J^7M0A4K  
additional assessment 补加评税 O9d"Z$~n=j  
additional commitment 额外承担 D8u`6/^  
additional commitment vote 额外承担拨款 UP)<(3YA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vX6JjE!  
additional dependent parent allowance 供养父母额外免税额 c%hXj#;  
additional provision 额外拨款 @$^4Av-  
additional stamp duty 附加印花税 )P b$  
additional tax 补加税罚款；补加税款 <F&XT@  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 g9JZ#BgZ  
adjudged bankrupt 被裁定破产 r9N?z2X  
adjudicated bankrupt 裁定破产人 MG.c`t/w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,q#SAZ/N  
adjudication of bankruptcy 裁定破产；宣告破产 WHv6E!^\_  
adjudication of insolvency 裁定无力偿还债务 `
5h^!="  
adjusted actual 经调整的实数；调整后的实数 J|^XD<Y  
adjusted current assets 经调整的流动资产；调整后的流动资产 6pS}\aD  
adjusted figure 经调整的数字；调整后的数额 Q<D_QJ  
adjusted liabilities 经调整的负债；调整后的负债 WvJ:yUb2  
adjusted loss 经调整的亏损；调整后的亏损 )h 6w@TF  
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 Y7g%nz[[  
adjusted profit 经调整的利润；调整后的利润 A'~mJO/  
adjusted surplus 经调整的盈余额；调整后的盈余额 j0~c2  
adjusted value 经调整的价值；调整后的价值 H.>EO&#|p  
adjustment 调整；修订；理算〔保险〕 B=n90XO |  
adjustment centre 调剂中心 xSM1b5=Pu  
adjustment lag 调整过程的时间差距；调整时差
|:#Ug  
adjustment mechanism 调整机制 Z:AB(c  
adjustment of loss 亏损调整 L"
dN $ A  
adjustment process 调整过程；调整程序 <+q`Dk  
adjustment range 调整幅度 S&IW]ffK  
administered exchange rate 受管制汇率 |XG&[TI- "  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 YuVlD/  
administration expenses 行政费用 Xp06sl7 M  
administration fee 手续费；行政费 /({oN1X>i  
administration in bankruptcy 破产管理 u8>aO>(bVg  
administration order 遗产管理令 @73kry v  
administrator 管理人；遗产管理人 =X5w=(&  
administrator of the estate 遗产管理人 N3\RXXY  
admission of debt 债项承认书 PIo@B|W-SX  
admission of proof 接纳债权证明 FCwE/ 2,  
advance 放贷款项；垫付款项；预支款项；预付款项 {j`8XWLZZN  
advance account 暂支帐目；预付款帐户 DMDtry?1:  
advance compensation 预付补偿金 >\:GFD{z  
advance from shareholder 股东垫款 Bnk<e  
advance pending reimbursement 预支以待日后付还 FXr\  
advanced economy 先进经济体系 n^|xp;] :  
advancement 预付；预付财产 l/nBin&YGv  
advances warrant 垫款令 Q=DMfJ"  
advancing 贷出 YCb|eS^u  
adverse balance 逆差 w{L9-o3A  
adverse exchange 逆汇 m(9I+
`  
advertisement addressed to shareholders 在报章刊登的致股东通告 I2RXw  
advice for collection 托收通知书 z>,tP  
advice of drawing 提款通知书；汇票通知书 SYsO>`/ )  
advice of payment 付款通知 NhNd+SCZ@  
Advisory Committee [Securities and Futures Commission] Vfk"}k/do  
谘询委员会〔证券及期货事务监察委员会〕 zx]r.V  
Advisory Committee on Diversification 经济多元化谘询委员会 svxjad@l/  
affidavit 誓章；遗产申报誓章 "m
E/t  (  
affidavit of no receipt 述明无收款的誓章 d&|5Rk ~  
affiliate 联号；联营公司；附属公司 owA8hGF  
affiliated company 附属公司；联号；联营公司 p8-$MF]]6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [!3cWJCt  
affordability 负担能力 3!sZA?q  
African Development Bank [AfDB] 非洲开发银行 I Ij:3HP  
after-acquired property 事后取得的财产 X|!@%wuGC  
after-hours dealing 市后交易 c C) <Y#1  
after-tax profit 税后盈利；税后利润；税后溢利 8|\ -(:v  
agency agreement 代理协议 r 20!  
agency expenses 代理机构的开支 ^["D>@yIR  
agency fee 代理费 Dmy=_j?ej  
Agency Law 《代理法》 HfH_jnR*  
agent 代理人；承销人 ~}ifwm'7 a  
agent of company 公司代理人 `DSFaBj,  
agent's fee 代理人费；经纪费 XI$W  
aggregate 总计；总数；总体数字 U
ea2WJpX  
aggregate amount 总款额；总额 E'mT%@MOM  
aggregate assets and liabilities 总体资产与负债 1GkoE  
aggregate at constant price 按固定价格计算的总体数字 %1#|>^  
aggregate demand 总需求 Uj 4HVd  
aggregate gross position 总持仓量
m*iSW]&  
aggregate limit 总限额 Hl(W'>*oL  
aggregate of salaries tax 合计薪俸税 nwfu@h0G  
aggregate performance 总体表现；总体业绩 bYem0hzOe  
aggregate supply 总体供应 <liprUFsn  
aggregate surplus 总盈余 u^]Gc p  
aggregate total 整体总额 n.NWS/v_{  
aggregate value 总值；合计价值 S
yl9j]  
aggregated basis 合计基准 FGc#_4SiL  
aggregated net chargeable income 合计应课税入息实额 Ny`SE\B+/  
aggregation 合并计算；合计；总和 J
~`!@!  
aggregation of incomes of husband and wife 夫妇入息合并计算 =
2rdbq6R  
aggregation of property 财产的总和 }LX!dDuwA  
agio 差价；贴水 >
Q"3dw  
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》 :TKx>~`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment %$)Sz[=  
《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》 ,SdxIhL  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g co;8e_  
《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》 In:V.'D/>t  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Cl&)#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 o,J8n;"l  
agreement for a settlement 授产协议 Unt]=S3u  
agreement for assignment 转让协议 >bhF{*t#;y  
agreement for sale 售卖协议；买卖协议 qyy.&+  
agreement for sale and purchase 买卖协议 As^eL/m2L  
agreement for the payment of interest 支付利息协议 9X#]Lg?b  
agreement for the repayment of money 还款协议 >XuPg(Ow  
agreement of reinsurance 再保险协议 j3+ hsA/(k  
Agricultural Bank of China 中国农业银行 i~<.@&vt  
air passenger departure tax 飞机乘客离境税 AhjCRYk+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6Qz=g t%I=  
airport tax 机场税 E"/k"1@  
alcohol duty 酒精税 %g>k0~TRf#  
alienation 让与；让渡；转让 QiV
KaBS8  
alimony 生活费；赡养费 &FZ~n?;hQ  
All Ordinaries Index [AOI] 所有普通股指数 z([HGq5  
all risks 全险；综合险 >8vq`,e  
All Sales Record for Stock Market 《股票市场成交报告》 s6;ZaU  
Allied Capital Resources Limited 新联财务有限公司 C\{hN  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /a-s9<  
allocation letter 拨款信件 H#nJWe_9A  
allocation of fund 分配款项；预留款项 C\bJ_vl;'  
allocation of profit 利润分配；溢利分配 G2>s#Y5(,  
allocation warrant 拨款令 [V;u7Z\r-  
allotment 分配；配股 s{Y-Vdx  
allotment notice 股份配售通知；配股通知 4QiV@#o:  
allotment of shares 股份分配 1[a#blL6W  
allowable 可获宽免；免税的 w; f LnEz_  
allowable business loss 可扣除的营业亏损 *'{9(Oj  
allowable expenses 可扣税的支出 w#L`|cYCm  
allowance 免税额；津贴；备抵；准备金 g~=- ,j|  
allowance for debts 债项的免税额 wIF
'|"  
allowance for depreciation by wear and tear 耗损折旧免税额 ?AI`,*^  
allowance for funeral expenses 殡殓费的免税额 Rp_}_hL0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H~ >\HV*  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?4W6TSW-'  
allowance to debtor 给债务人的津贴 t|UM2h  
alteration of capital 资本更改 'auYmX  
alternate trustee 候补受托人 +&M>J|  
amalgamation 合并 8KdcU[w]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SU~ljAF4  
ambit of charges 征税范围；收费范围 1dy"  
amended valuation 经修订的估值 pYUQSsqC  
American Commodities Exchange 美国商品交易所 >4=7t&h  
American Express Bank Limited 美国运通银行 f/,8sGkX;  
American Stock Exchange 美国证券交易所 cy2K#  
amortization 摊销 A5ckosYyNA  
amount due from banks 存放银行同业的款项 [4PiQyr  
amount due from banks abroad 存放海外银行同业的款项 >#.
du}t  
amount due from holding companies 控股公司欠款 [zCKJR  
amount due from local banks 存放本港银行同业的款项 3JF" O+@  
amount due to banks 银行同业的存款 j4#S/:Q<7  
amount due to banks abroad 海外银行同业的存款 R!x /,
6,_  
amount due to holding companies 控股公司存款 Vk1 c14i>  
amount due to local banks 本港银行同业的存款 X#MC|Fzy@  
amount due to outport banks 外埠银行同业的存款 R?2T0^0  
amount for note issue 发行纸币的款额 U[ogtfv`
m  
amount of bond 担保契据的款额 Fj&8wZ)v)  
amount of consideration 代价款额 Ff[GR$m
 
amount of contribution 供款数额 2kFP;7FO  
amount of indebtedness 负债款额 t6%zfm   
amount of principal of the loan 贷款本金额 5N2`e3:I  
amount of rates chargeable 应征差饷数额 IfCa6g<&(  
amount of share capital 股本额 PiNf;b^
9  
amount of sums assured 承保款额 kNrd=s,-]D  
amount of variation 变动幅度 fQ2U|  
amount of vote 拨款数额 r!p:73L8  
amount payable 应付款额 U)('}u=b  
amount receivable 应收款额 {-)I2GJav  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *OY Nx4k  
analysis 分析 gJOD+~  
ancillary risk 附属风险
bW^{I,b<F  
annual account 周年帐目；周年帐目报表；年度决算；年结 lygv#s-T  
annual accounting date 年结日期 c 1{nOx  
annual allowance 每年免税额；年积金；年度津贴；年津 msZ3%L  
annual balance 年度余额 .H86f !=  
annual disposable income 每年可动用收入 qI2&a$Zb$  
annual estimates 周年预算 &?AP
Y9\.  
annual fee 年费 9Om3<der  
annual general meeting 周年大会 eqU y>  
annual growth rate 年增率；每年增长率 Qf@ha  
annual long-term supplement 长期个案每年补助金 +,4u1`c|$  
annual pensionable emolument 可供计算退休金的年薪 -&LF`V&3w  
annual report 年报 [85tZr]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qoC<qn{.a  
annual return 周年报表；周年申报表；每年报税表格 x 4`RKv2m  
Annual Return Rules 《周年报表规则》 OT3
~5j1[  
annual review of consumer prices 每年消费物价回顾 VO,F[E~_  
annual roll-forward basis 逐年延展方式 >ti)m >f  
annual salary 年薪 ~Z;.np(T  
annual statement 年度报表；年度决算表 *V@t]d$=#  
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 ;
fm> \
f  
annuitant 年金受益人 VVi3g
  
annuity 年金  0gJ{fcI  
annuity contract 年金合约 EzXi*/  
annuity on human life 人寿年金 #>">fs]  
antecedent debt 先前的债项 FND+Ok&  
ante-dated cheque 倒填日期支票 v}u
zUY  
anticipated expenditure 预期开支 na] 9-~4  
anticipated net profit 预期纯利 a)r
T3gl  
anticipated revenue 预期收入 E*#5OT  
anti-inflation measure 反通货膨胀措施 -b'/}zz  
anti-inflationary stance 反通货膨胀立场 P,K^oz}  
apparent deficit 表面赤字 .2*h!d)E  
apparent financial solvency 表面偿债能力 '6f)^DYA'?  
apparent partner 表面合伙人 cIXqnb  
application for personal assessment 个人入息课税申请书 D4U<Rn6N_5  
application of fund 资金应用 f(*iagEy  
application to release as liquidator and to destruct the books of accounts and documents 1<pb=H  
申请免除清盘人职务及毁灭帐簿与文件 X->` ~-aj  
appointed actuary 委任精算师 g"X!&$
&  
appointed auditor 委任核数师；委任审计师 -;&-b>b  
appointed trustee 委任的受托人 md/NMC \  
appointer 委任人 )*
9,H|2nS  
apportioned pro rata 按比例分摊 lQ?_1H~4=  
apportionment 分配；分摊 =nG>aAG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (*V:{_r  
apportionment formula 分摊方程式 t^g+nguz  
apportionment of estate duty 遗产税的分摊 (6X{ &  
appraisal 估价；评估 23P7%\  
appreciable growth 可观增长 Qsr+f~"W  
appreciable impact 显着影响 !~ZAm3GwL  
appreciable increase 可观增长 @eN,m {b  
appreciation 增值；升值 cf*SWKs  
appreciation against other currencies 相对其他货币升值 L [X"N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;~Q`TWC  
appreciation tax 增值税 \!Ap<  
appropriation 拨款；拨用；拨付 )S|&3
\  
appropriation account 拨款帐目 5_4=(?<  
Appropriation Bill 拨款法案 zKNac[:  
appropriation-in-aid system 补助拨款办法 T&]IPOH9  
approved assets 核准资产 XiAflO  
approved basket stock 认可一篮子证券 FdS'0#$  
approved budget 核准预算 [lE^0_+  
approved charitable donation 认可慈善捐款 8l>YpS*S^  
approved charitable institution 认可慈善机构 !.w|+-JKO  
approved currency 核准货币；认可货币 X6n8Bi9Ik  
approved estimates 核准预算 /=:Fw}vt  
approved estimates of expenditure 核准开支预算 |pR'#M4j4A  
approved overseas insurer 核准海外保险人 p}|<EL}Z9  
approved overseas trust company 核准海外信托公司 OZ2faf  
approved pooled investment fund 核准汇集投资基金 *xDV8iu_  
approved provident fund scheme 认可公积金计划 *I`Eb7 ^  
approved provision 核准拨款 "VA'W/yv!  
approved redeemable share 核准可赎回股份 }C5Fvy6uz  
approved regional stock 认可地区性证券 fTd":F  
approved retirement scheme 认可退休金计划 *):s**BJ$  
approved subordinated loan 核准附属贷款 qex::Qf  
arbitrage 套戥；套汇；套利 @g1T??h   
arbitrageur 套戥者；套汇者 :-cqC|Y  
arbitrary amount 临时款项 E{[>j'dwc  
arrangement 措施；安排；协定 r-&* `Jh  
arrears 欠款 /n3SE0Y  
arrears of pay 欠付薪酬 _`xhP-,`S  
arrears of revenue 逾期未收税款；逾期未收的帐项 /1?{,Das=  
articles of association 组织章程；组织细则；组织章程细则 f!JSb?#3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'o1lJ?~kH  
ascertainment of profit 确定利润 >,nK  
"Asia Clear" “亚洲结算系统” J|e3 UikA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 2o~UA\:+=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 K#dG'/M|Pb  
Asian Development Fund [ADF] 亚洲发展基金 W ZW:q  
Asian dollar bond 亚洲美元债券 eyG[1EEU  
Asian dollar market 亚洲美元市场 10m`LG  
Asian dollar rate 亚洲美元利率 3+V.9TL'a  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (b+o$C  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 zO6Sl[)  
asked price 沽盘；喊价；索价；卖方报价 - 4B&{P  
assessable income 应评税入息 Wfh+D[^  
assessable loss 应评税亏损 f&C]}P  
assessable profit 应评税利润 __ G=xf  
assessable value 应评税值 Enqs|fkbN  
assessed profit 估定利润 &Pgk$e%>  
assessed value 经评估价值 Y2(,E e2  
assessment 评税；评定；估价；评税单 /^
,/o  
assessment number 评税编号；估价编号 nT@FSt  
assessment of additional tax 补加税评税 !GtCOr\'  
assessment of performance 业绩评估；实绩评价 /(Ryh
6M  
Assessor 评税主任 ^\3z$ntF  
asset price bubbles 资产价格泡沫 'PdUSv|lH  
asset-backed securities 具资产保证的证券 Lg+cHaA  
assets accretion 资产增值 \`8?=_ST  
assets and liabilities 资产与负债 fs*OR2YG7  
assets betterment statement 资产递增表；资产改进表 $H1igYc  
assets lending 实物放款；有抵押贷款 Ikgia:/-Z  
assets of the company passing on the death 死者去世时转移的公司资产 #=I5_
u  
assets pledged as security for liabilities 用作负债抵押的资产 -
_BjzA|  
assets portfolio 资产投资组合 3 /LW6W|  
assets price 资产价格 p+Icq!aH5  
assets quality 资产质素 Klqte*!  
assets realization 资产变现 V
POp#;"%  
assets refinancing arrangement 资产再集资安排 {e83 A/{  
assets securitization 资产证券化 2yA+zJ 46B  
assets situated outside Hong Kong 在香港以外地方的资产 }K9Ji]tOK:  
assets stripping 削减资产；拆卖资产 Vet<,;Te  
assets value 资产值 cDh\$7'b  
assignee 承让人 #YB3Ug]z  
assignment 转让；转让书；转让契 q8R
ep  
assignment of interest 权益转让 iI!g1  
assignment of letters patent and trade mark 专利证书及商标转让 910N1E  
assignment of property 物业转让；物业转让书 ^Rmrre`uU  
assignment right 转让权 l7uEUMV  
assignor 转让人 Z4tc3e  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 p *GAs C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 !tuK.?q|l  
associate member 附属会员 Hu$JCB-%  
associated body corporate 相联法人团体 .KF(_ 92  
associated company 相联公司；联属公司 xO;Qr.3PX  
associated corporation 相联法团 =<z~OE'lV  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] KZwzQ"Hl  
公认会计师公会〔英国〕 qF4DX$$<  
Association of Futures Exchange Brokers 香港期货经纪协会 !4mAZF b  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 HG[gJ7  
association of underwriters 承保人组织 Cj#?Z7}z  
assumption of control 接管 ()
yOK$"  
assurance 担保；保险；转易；转易书 /{nZI_v#  
assurance of interest 权益的转易 +!<{80w  
at 19XX price 按一九ＸＸ年价格计算 3E:+DF-Z\  
at a discount 按赔价计算；按贴水价格计算；打折扣 mJS-x-@  
at a premium 按溢价计算；按升水价格计算 d4A3DTW  
at call 通知付款；按通知 vQDkZ  
at constant market price 按固定市价计算 -(|}:J  
at constant price 按固定价格计算 8:}$L)[V  
at cost 按成本计算 6>-Gi  
at current market price 按当时市价计算；按现时市价计算 zK&J2P`  
at current price 按当时价格计算；按现时价格计算 L&qY709  
at factor cost 按要素成本计算；按生产要素成本计算 4I3)eS%2  
at money-of-the-day price 按付款当日价格计算 2T}FX4'  
at or better 按指定或较佳价位〔买卖指令〕 2Jn?'76`  
at par 按面值计算；平价 8Nxyc>8K~  
at sight 见票即付 IR<*OnKn  
at the close 按收市盘 "'
mr0G9X  
at the opening 按开市盘 _ +A$6l  
attestation 见证；见证条款 }#9 |au`  
at-the-money option 平价期权 B~/ejC!  
attorney 受权人；受托代表人 0vdnM8N2  
attornment 新拥有人承认书 v$bR&bCT  
attributable profit 可归属利润 YX19QG%  
attributable share value 可归属股份价值 Fj0h-7L  
Auckland Stock Exchange 奥克兰证券交易所 9Q*zf@w  
auction 拍卖 Rj
{D#5  
auctioneer 拍卖商 {$^Lb4O[V  
audit 审计；核数 -Khb  
Audit Commission 审计署 HZzdelo  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &?B\(?*  
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〕 Q4&<RWbT^  
audit review 帐目审查 aFwfF^\(|,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 hOF>Dj  
audited account 审计帐目；经审计的帐目 9A1w5|X  
audited annual account 经审计的周年帐目 ~CL^%\K  
audited balance sheet 经审计的资产负债表 Xu&4|$wB+  
auditor 核数师；核数主任；审计师 8sxH
)"S  
auditor's certificate 核数师证明书；审计师证明书 Q5qQ%cu  
auditor's report 核数师报告；审计师报告 zj9aaZ}  
Aussie bond 澳元债券 NI% ()  
austerity budget 紧缩预算 RBM4_L  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 vt-53fa|  
Australia All Ordinaries Index 澳洲所有普通股票指数 J0"<}"  
Australian Dollar [AUD] 澳元 
pM'AhzS  
Australian Options Market 澳大利亚期权市场 'Z(4Wuwb  
Australian Securities Commission 澳洲证券事务监察委员会 KmlpB  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 B$cx '_zF  
Australian Stock Exchange 澳大利亚证券交易所 S
)d_
A  
Austrian Schilling [ATS] 奥地利先令 j=,]b6(  
authentication 认证；鉴证 .]W A/}  
authority to purchase 委托购买证；委购书 {BKr/) H  
authorization 认可；核准；授权；授权书 /4n:!6rt  
authorization by direction 指示授权 k,nRC~Irh  
authorization by instruction 指令授权 {,rVA(I@  
authorization by warrant 令状授权 <sq@[\l}a  
authorization of unit trust 单位信托的认可 [{!5{k!  
authorized agent 指定代理人 E-q*u(IW  
authorized capital 法定资本 bbO1`b-  
authorized clerk 出市员 (l3P<[[?  
authorized dealer 认可交易商 _ s[v:c  
authorized financial institution 认可财务机构 wFJ?u?b0Q  
authorized fund 认可基金 ;{Kx$Yt+  
authorized fund house 获授权的基金公司；认可基金公司 .\>I-  
authorized institution 认可机构 1RF? dv  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 cCH2=v4hU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]h$,=Qf hD  
authorized insurer 获授权保险人；获认可承保人 xPi/nWl`|  
authorized investment 特准投资项目 vc_ 5!K%[  
authorized person 获授权人 $lMEZt8A  
authorized representative 获授权代表 'M#'BQQ5  
authorized share capital 法定股本 *OQr:e<}  
automated quotation system 自动报价系统 ^#4?v^QNh  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C%csQ m  
自动交易系统〔香港期货交易所有限公司〕 {~"6/L  
automatic adjustment mechanism 自动调整机制 H `V3oS~}  
automatic adjustment system 自动调整系统 WurpHOJt+  
Automatic Clearing House 自动票据交换所 @*gm\sU4  
automatic exchange rates accumulation system 自动化汇率累集系统
Q7 Clr{&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !be6}  
automatic teller machine [ATM] 自动柜员机 >"Z^8J  
autopay 自动转帐 )c#m<_^  
available assets 可用资产 m18If  
available fiscal reserve 现存财政储备 ^c{,QS{  
available profit 可用利润 t-$R)vZ}M  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 t4H@ZvAH0  
average 平均；平均数；海损 })R8VJ&C/  
average basic salary 平均基本薪金 ,HxsU,xiG  
average consumer expenditure 平均消费开支；一般消费开支 heliL/  
average cost 平均成本 v^h \E+@  
average cost of land production 增辟土地平均成本 ;y7V-sf  
average daily turnover 平均每日成交额 E Cx_ [|3{  
average daily wage rate 平均每日工资率 XK (y ?Y1  
average expenditure pattern 平均开支模式 [*j C  
average growth rate 平均增长率 yVyh'd:Ik  
average net fixed assets 固定资产平均净值 T7AFL=  
average of relatives 相对价格平均数 onM ~*E  
average price 平均价格 >69+e+|I  
average propensity to consume 平均消费倾向；一般消费倾向 tj ,*-).4%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 e'oM%G[  
average rate 平均率 ,x?H]a)  
average revenue 平均收入；平均收益 ]Ph~-O  
average stock 平均库存；平均存货 )K8k3]y&  
average yearly rent 平均年租 bUC-}  
avoidance of double taxation 避免双重课税 nBd!296  
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 JbG\Ywi0]  
jK#y7E  
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