一些有用的会计术语(也不知道发的地方对不对)A

A: 2)^[SpZ  
A share Ａ股；甲类股份 ljrA^P,>P  
abatement of tax 减税；减扣免税额 YMx zj  
ABN AMRO Bank N.V. 荷兰银行 ;Q.g[[J/p  
above-the-line expenditure 线上项目支出；经常预算支出 I({ 7a i  
above-the-line receipt 线上项目收入；经常预算收入 \..(!>,%F  
ABSA Asia Limited 南非联合亚洲有限公司 3*gWcPGe  
absolute change 绝对数值变更 ^Y:Q%?uB/  
absolute expenditure 实际开支 zA/W+j$:  
absolute guideline figure 绝对准则数字 pPG@_9qf  
absolute interest 绝对权益 m&Mvb[  
absolute order of discharge 绝对破产解除令 E4'D4@\W  
absolute profit margin 绝对利润幅度 '#.:%4  
absolute value 实值；绝对值 rS 4'@a  
absolutely vested interest 绝对既得权益 6YZ&>`a^  
absorbed cost 已吸收成本；已分摊成本 ,
b@0Qa"  
absorption 吸收；分摊；合并 /m;w~-N  
absorption rate 吸收率；摊配率；分摊率 n~d`PGs?f  
ACB Finance Limited 亚洲商业财务有限公司 */L;6_  
acceptable form of reciprocity 合理的互惠条件 dMwVgc:  
acceptable rate 适当利率；适当汇率 [vaG{4m  
acceptance agreement 承兑协议 `<>8tZS9"  
acceptance for honour 参加承兑 A{E0 
a:v  
acceptor 承兑人；接受人；受票人 Y4Z?`TL  
acceptor for honour 参加承兑人 t747SZWgB  
accident insurance 意外保险 NwG&uc+Q  
Accident Insurance Association of Hong Kong 香港意外保险公会 9CWUhS   
accident insurance scheme 意外保险计划 o+
O\VNW  
accident year basis 意外年度基准 1*r{%6  
accommodation 通融；贷款 FK#>E[[  
accommodation bill 通融票据；空头票据 lm&C!{K  
accommodation party 汇票代发人 ~::gLm+f  
account balance 帐户余额；帐户结余 9&W\BQ  
account book 帐簿 7OOB6[.fu  
account collected in advance 预收款项 3RRZVc* ^  
account current book 往来帐簿 ,U'Er#U  
account of after-acquired property 事后取得的财产报告 /d >fp  
account of defaulter 拖欠帐目 Z3R..vy
8  
account payable 应付帐款 )vS##-[_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 A?;/]m;  
account receivable 应收帐款 7@vcQv kC  
account receivable report 应收帐款报表 *k'9 %'<  
account statement 结单；帐单；会计财务报表 j86s[Dty  
account title 帐户名称；会计科目 r\[HR
^`  
accountant's report 会计师报告 )M]4p6Y  
Accountant's Report Rules 会计师报告规则 BsB}noN}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?XGZp?6  
Accounting Arrangements 《会计安排》 %p2C5z?  
accounting basis 会计基础  aG\m3r  
accounting by Official Receiver 破产管理署署长呈交的帐目 va;d[D,  
Accounting Circular 《会计通告》 `>8|  
accounting class 会计类别 &/\0_CoTR\  
accounting date 记帐日期；会计结算日期 (U`7[F  
accounting for money 款项核算 ZrA\a#z"<  
Accounting Officer 会计主任 5H 1(C#|  
accounting period 会计报告期；会计期 <UQ:1W8>B  
accounting policy 会计政策；会计方针 7B%@f9g  
accounting practice 会计惯例 xm YA/wt8  
accounting principle 会计准则 cp?`\P  
accounting record 会计记录 f8?K_K;\   
accounting report 会计报告 YQN=.Wtc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J&a8
87  
Accounting Society of China 中国会计学会 o D* '  
accounting statement 会计报表 ;gm){ g  
accounting system 会计制度；会计系统 &r<<4J(t  
accounting transaction 会计事项；帐务交易 8`VMdo9  
accounting treatment 会计处理 ]hvB-R16f  
accounting year 会计年度 >uOc#+5M.  
accretion 增值；添加 v&XG4 &  
accrual 应计项目；应累算数目 4g1u9Sc0  
accrual basis 应计制；权责发生制 K)Db3JIIk  
accrual basis accounting 应计制会计；权责发生制会计 fJE k
i>1  
accrue 应累算；应计 ooZ7HTP|  
accrued benefit 应累算利益 $zmES tcm  
accrued charges 应计费用 v,|
;uc+  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y\p
yl  
accrued expenses 应累算费用 Gcs+@7!b  
accrued interest payable 应付利息；应计未付利息 ~82jL%-u  
accrued interest receivable 应收利息；应计未收利息 (rwbF  
accrued right 累算权益 xJ
&StN/'  
accruing profit 应累算的利润 8
2)d.>  
accumulated fiscal reserve 累积财政储备 ]K9x<@!  
accumulated profit 累积利润；滚存溢利 j9u-C/Q\r  
accumulated reserve 累积储备 &`TX4b^/!  
accumulation of surplus income 累积收益盈余 e-}PJ%!,T  
acquired assets 既得资产 aYj3a;EmU  
acquisition 收购；购置；取得 //+
UQgl6  
acquisition cost 购置成本 (`!| Uf$  
acquisition expenses 购置费用 +&?VA!}.  
acquisition of 100% interest 收购全部股权 iD(K*[;lc  
acquisition of control 取得控制权 NOS5bm&-  
acquisition of fixed assets 购置固定资产 @ ~sp:l  
acquisition of shell “买壳” 6PMu;#  
acquisition price 收购价 y ph  
act of God 天灾 p[o2F5 T2  
acting partner 执事合伙人 #^v5Eo  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3mJHk<m8T  
active partner 积极参与的合伙人 ]owH [wvX  
active trading 交投活跃 C6P6hJm  
actual circulation 实际流通 [U jbo
x  
actual cost 实际成本 |\_O8=B%  
actual expenditure 实际开支；实际支出 7>ODaj   
actual income 实际入息；实际收入；实际收益 ;c>Yr?^  
actual market 现货市场 kcYR:;y  
actual price 现货价；实际价格 M}5C;E*  
actual profit 实际利润 gN]`$==c[  
actual quotation 实盘；实际价位；实际报价 MW$9,[  
actual year basis 按实际年度计算 )@Zel.XD  
actuals 实货 "7<4NV@yQ  
actuarial investigation 精算调查 X&lkA (  
actuarial principle 精算原则 ,!Hl@(  
actuarial report 精算师报告 #SqOJX~Q  
Actuarial Society of Hong Kong 香港精算学会 9xKFX|*$  
actuarial valuation 精算师估值 f(_qcgXp  
actuary 精算师 1Xs!ew)>  
ad referendum agreement 暂定协议；有待覆核的协定 U50X`J  
ad valorem duty 从价税；按值征税 df:,5@CJ8  
ad valorem duty system 从价税制 FFQF0.@EBi  
ad valorem fee 从价费 2)8lJXM$L  
ad valorem tariff 从价关税 k{bba=<  
additional allowance 额外免税额 q/3}8BJ  
additional amount for unexpired risk 未过期风险的额外款额 8EE7mEmLH  
additional assessable profit 补加应评税利润 3Q]MT  
additional assessment 补加评税 q@!:<Ra,){  
additional commitment 额外承担 b]Y,& 8}[+  
additional commitment vote 额外承担拨款 )T3wU~%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v[|iuOU  
additional dependent parent allowance 供养父母额外免税额 9]YmP8  
additional provision 额外拨款 cQ8:;-M   
additional stamp duty 附加印花税 y1'/@A1  
additional tax 补加税罚款；补加税款 53T2w,?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2~@=ua[|=5  
adjudged bankrupt 被裁定破产 sS|zz,y  
adjudicated bankrupt 裁定破产人 4Ek< 5s[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 YW}/CwB  
adjudication of bankruptcy 裁定破产；宣告破产 95<:-?4C;W  
adjudication of insolvency 裁定无力偿还债务 RTU:J67E  
adjusted actual 经调整的实数；调整后的实数 S;c=6@"  
adjusted current assets 经调整的流动资产；调整后的流动资产 {l6]O  
adjusted figure 经调整的数字；调整后的数额 W[?B@sdSZ  
adjusted liabilities 经调整的负债；调整后的负债 )5t_tP
v  
adjusted loss 经调整的亏损；调整后的亏损 Qpc{7#bp  
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 xl9l>k6,  
adjusted profit 经调整的利润；调整后的利润 lxd<^R3i#^  
adjusted surplus 经调整的盈余额；调整后的盈余额 dg!sRm1iZ:  
adjusted value 经调整的价值；调整后的价值 UEeqk"t^  
adjustment 调整；修订；理算〔保险〕 uJO
*aA{K  
adjustment centre 调剂中心 /Yh([P>  
adjustment lag 调整过程的时间差距；调整时差 Ya. $x~  
adjustment mechanism 调整机制 u<8Q[_E&  
adjustment of loss 亏损调整 &qU[wn:1  
adjustment process 调整过程；调整程序 P:=ADW c  
adjustment range 调整幅度 z%KC
hU  
administered exchange rate 受管制汇率 qb<gh D=j  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 s_[?(Ip{  
administration expenses 行政费用 S3<v?tqLr  
administration fee 手续费；行政费 v\ox:C  
administration in bankruptcy 破产管理 X"0Q)  
administration order 遗产管理令 r%#qbsN  
administrator 管理人；遗产管理人 9j"\Lr*o"  
administrator of the estate 遗产管理人 !eq]V9  
admission of debt 债项承认书 ^ UzF nW@a  
admission of proof 接纳债权证明 8tL61x{]  
advance 放贷款项；垫付款项；预支款项；预付款项 L8G4K)  
advance account 暂支帐目；预付款帐户 4{?x(~  
advance compensation 预付补偿金 tWiV0PTI  
advance from shareholder 股东垫款 bDo'hDmW  
advance pending reimbursement 预支以待日后付还 _"bx#B*  
advanced economy 先进经济体系 d5\1-d_uz  
advancement 预付；预付财产 op*+fJHD  
advances warrant 垫款令 }';&0p2Z  
advancing 贷出 kT1lOP-Bg  
adverse balance 逆差 `R> O5Rv  
adverse exchange 逆汇 t5k&xV=~ #  
advertisement addressed to shareholders 在报章刊登的致股东通告 pUr[MnQLf  
advice for collection 托收通知书 7" [;M  
advice of drawing 提款通知书；汇票通知书 ts]7 + 6V  
advice of payment 付款通知 .9xGLmg  
Advisory Committee [Securities and Futures Commission] ' 7A7HDJ  
谘询委员会〔证券及期货事务监察委员会〕 _#O?g=1  
Advisory Committee on Diversification 经济多元化谘询委员会 FCWphpz  
affidavit 誓章；遗产申报誓章 JW\"S  
affidavit of no receipt 述明无收款的誓章 +Xp;T`,v  
affiliate 联号；联营公司；附属公司 -AT@M1K7%  
affiliated company 附属公司；联号；联营公司 jveRiW@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @\y7 9FX  
affordability 负担能力 P1QJ'eC;T  
African Development Bank [AfDB] 非洲开发银行 a}K+w7VY\  
after-acquired property 事后取得的财产 l)8V:MK  
after-hours dealing 市后交易 -?RQ%Ue  
after-tax profit 税后盈利；税后利润；税后溢利 s]iOC6v  
agency agreement 代理协议 @_
Zx'mTI  
agency expenses 代理机构的开支 6`C27  
agency fee 代理费 yFt7fdl2  
Agency Law 《代理法》 DX";v J  
agent 代理人；承销人 zEW:Xe)  
agent of company 公司代理人 fq|2E&&v  
agent's fee 代理人费；经纪费 _&/Zab5  
aggregate 总计；总数；总体数字 Z@
kC28  
aggregate amount 总款额；总额 mTfMuPPs[  
aggregate assets and liabilities 总体资产与负债 uFm-HR@4  
aggregate at constant price 按固定价格计算的总体数字 DVJc-.x8  
aggregate demand 总需求 VO Qt{v{1|  
aggregate gross position 总持仓量 deoM~r9s  
aggregate limit 总限额 .y
/b$|d,  
aggregate of salaries tax 合计薪俸税 $D5U
#  
aggregate performance 总体表现；总体业绩 h+UscdUl  
aggregate supply 总体供应 |pqpF?h5|  
aggregate surplus 总盈余 )US/bC!M$  
aggregate total 整体总额 AG7}$O.  
aggregate value 总值；合计价值 }dUC^04  
aggregated basis 合计基准 9pcf jx..  
aggregated net chargeable income 合计应课税入息实额 d_+8=nh3  
aggregation 合并计算；合计；总和 C]fTV{  
aggregation of incomes of husband and wife 夫妇入息合并计算 )^N8L<  
aggregation of property 财产的总和 VK;x6*Y  
agio 差价；贴水 0UJ`<Bfd  
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》 [,^dM:E/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3ms/v:\  
《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》 CD_f[u  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \z9?rvT:  
《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》 X{}#hyYk"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4E>(Y98  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _,FoXf7  
agreement for a settlement 授产协议 ~8(X@~Tn*  
agreement for assignment 转让协议 dSVu_*y  
agreement for sale 售卖协议；买卖协议 k~f+LO  
agreement for sale and purchase 买卖协议 gKN_~{{OD  
agreement for the payment of interest 支付利息协议 b3xkJ&Z  
agreement for the repayment of money 还款协议 Wp}9%Mq~Jy  
agreement of reinsurance 再保险协议 \`&pk-uW  
Agricultural Bank of China 中国农业银行 P(epG?Qg  
air passenger departure tax 飞机乘客离境税 _}@n_E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?(q*U!=  
airport tax 机场税 rx>Tc#g  
alcohol duty 酒精税 49oW 'j  
alienation 让与；让渡；转让 2^6TrZA7M6  
alimony 生活费；赡养费 (QSWb>np  
All Ordinaries Index [AOI] 所有普通股指数 ?d<:V.1U@  
all risks 全险；综合险 GB?#1|,  
All Sales Record for Stock Market 《股票市场成交报告》 w3qf7{b  
Allied Capital Resources Limited 新联财务有限公司 rA,Y_1b *  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 d7J[.^\  
allocation letter 拨款信件 q7&yb.<KD.  
allocation of fund 分配款项；预留款项 I#t9aR+&  
allocation of profit 利润分配；溢利分配 H?j-=Zka  
allocation warrant 拨款令 9>3Ltnn0  
allotment 分配；配股 sBtG}Mo)  
allotment notice 股份配售通知；配股通知 eCIRt/ uA  
allotment of shares 股份分配 npcBpGL{  
allowable 可获宽免；免税的 D?}m h1#  
allowable business loss 可扣除的营业亏损 yvWzc uL#  
allowable expenses 可扣税的支出 0DB<hpC:5  
allowance 免税额；津贴；备抵；准备金 BhW]Oq&  
allowance for debts 债项的免税额 |Xm4(FN\  
allowance for depreciation by wear and tear 耗损折旧免税额 T[h}A"yK;  
allowance for funeral expenses 殡殓费的免税额 -\'.JA_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qTHg[sME  
allowance for repairs and outgoings 修葺及支出方面的免税额 l5';?>!s  
allowance to debtor 给债务人的津贴 p@8krOo`  
alteration of capital 资本更改 qM>OE8c#/  
alternate trustee 候补受托人 mK40 f  
amalgamation 合并 :F>L;mp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s.;KVy,=Bu  
ambit of charges 征税范围；收费范围 G^rh*cb K  
amended valuation 经修订的估值 mnQjX ?  
American Commodities Exchange 美国商品交易所 2${,%8"0s  
American Express Bank Limited 美国运通银行 xrVZxK:!  
American Stock Exchange 美国证券交易所 S~rVRC"<xo  
amortization 摊销 aC yb-P  
amount due from banks 存放银行同业的款项 V,XP&,no\j  
amount due from banks abroad 存放海外银行同业的款项 Z#Zzi5<  
amount due from holding companies 控股公司欠款 4zqE?$HM'  
amount due from local banks 存放本港银行同业的款项 Z"~6yF  
amount due to banks 银行同业的存款 CDW(qq-zD  
amount due to banks abroad 海外银行同业的存款 EB2^]?  
amount due to holding companies 控股公司存款 ys[i`~$  
amount due to local banks 本港银行同业的存款 |<3Q+EB^  
amount due to outport banks 外埠银行同业的存款 K;y\[2;}e,  
amount for note issue 发行纸币的款额 OpbT63@L  
amount of bond 担保契据的款额  TXD^Do5^  
amount of consideration 代价款额  %*5g<5  
amount of contribution 供款数额 _"!{7e`Z  
amount of indebtedness 负债款额 |t65#1  
amount of principal of the loan 贷款本金额 :*P___S=  
amount of rates chargeable 应征差饷数额 oyN+pFVB:$  
amount of share capital 股本额 W|
H4i;u  
amount of sums assured 承保款额 ay:\P.`5)  
amount of variation 变动幅度 NkA6Cp[Q,1  
amount of vote 拨款数额 h`EH~W0:z  
amount payable 应付款额 ;;y@z[ >  
amount receivable 应收款额 0^!,[oh6*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i. u15$  
analysis 分析 Ag>>B9  
ancillary risk 附属风险 fb0T/JTw  
annual account 周年帐目；周年帐目报表；年度决算；年结 1Fvv/Tj  
annual accounting date 年结日期 0$"Q&5Y  
annual allowance 每年免税额；年积金；年度津贴；年津 Nx4DC  
annual balance 年度余额 c;21i;&,9  
annual disposable income 每年可动用收入 `!,\kc1  
annual estimates 周年预算 BBU84s[  
annual fee 年费 R5NRCI  
annual general meeting 周年大会 7<R6T9g  
annual growth rate 年增率；每年增长率 C*{15!d:G  
annual long-term supplement 长期个案每年补助金 ##`;Eh0a  
annual pensionable emolument 可供计算退休金的年薪 U/3e,`c  
annual report 年报 nF. ;LM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 yo?g"vbE  
annual return 周年报表；周年申报表；每年报税表格 &Qtp"#{  
Annual Return Rules 《周年报表规则》 f=_Bx2ub  
annual review of consumer prices 每年消费物价回顾 b#Fk>j  
annual roll-forward basis 逐年延展方式 KtfkE\KP  
annual salary 年薪 )-Mn"1ia  
annual statement 年度报表；年度决算表 SA`J.4yn  
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 iC\rhHKQ  
annuitant 年金受益人 kKxL04  
annuity 年金 %|`:5s-T%  
annuity contract 年金合约 $dx1[V+_  
annuity on human life 人寿年金 6zp@#vYI  
antecedent debt 先前的债项 6"7:44O;G  
ante-dated cheque 倒填日期支票 (!_X:+0_  
anticipated expenditure 预期开支 r>@ B+Xi  
anticipated net profit 预期纯利 P,$[|)[E  
anticipated revenue 预期收入 PtRj9TT  
anti-inflation measure 反通货膨胀措施 4[5lX C  
anti-inflationary stance 反通货膨胀立场 Sr ztTfY  
apparent deficit 表面赤字 g/U$!d_  
apparent financial solvency 表面偿债能力 9{9#AI.G  
apparent partner 表面合伙人 }j5R@I6P  
application for personal assessment 个人入息课税申请书 /\,
_P  
application of fund 资金应用 Io,/ +#|  
application to release as liquidator and to destruct the books of accounts and documents kH>vD =q>  
申请免除清盘人职务及毁灭帐簿与文件 d6t)gG*5  
appointed actuary 委任精算师 H
;TOPtt2  
appointed auditor 委任核数师；委任审计师 33{;[/4  
appointed trustee 委任的受托人 CzzUi]*Ac{  
appointer 委任人 w| -0@  
apportioned pro rata 按比例分摊 lnS\5J  
apportionment 分配；分摊 Eo7 _v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M73VeV3DL  
apportionment formula 分摊方程式 Y'<uZl^aX  
apportionment of estate duty 遗产税的分摊 B c,"12  
appraisal 估价；评估 fw1;i  
appreciable growth 可观增长 v|4STR  
appreciable impact 显着影响 nxn[ ~~  
appreciable increase 可观增长 ?8wwd!)x%  
appreciation 增值；升值 DJ1XNpm  
appreciation against other currencies 相对其他货币升值 b[{m>Fa+o#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (opROsFh  
appreciation tax 增值税 jpYw#]Q  
appropriation 拨款；拨用；拨付 <?>I\  
appropriation account 拨款帐目 ny!lja5[  
Appropriation Bill 拨款法案 :Bx+WW&P.i  
appropriation-in-aid system 补助拨款办法 dDv
{9D,  
approved assets 核准资产 B&%L`v2
[  
approved basket stock 认可一篮子证券 RQj`9F  
approved budget 核准预算 xVsa,EX b  
approved charitable donation 认可慈善捐款 ";-{~  
approved charitable institution 认可慈善机构 */%$6s~  
approved currency 核准货币；认可货币 ~4
MtDf  
approved estimates 核准预算 V!pq,!C$v  
approved estimates of expenditure 核准开支预算 \yJZvhUk  
approved overseas insurer 核准海外保险人 wE,=%?"  
approved overseas trust company 核准海外信托公司 VL_)]LR*)  
approved pooled investment fund 核准汇集投资基金 S4l)TtY  
approved provident fund scheme 认可公积金计划 dJdD"xj  
approved provision 核准拨款 D_l/Gxdpr  
approved redeemable share 核准可赎回股份 LCo1{wi  
approved regional stock 认可地区性证券 Ht`<XbQ>  
approved retirement scheme 认可退休金计划 /32Ta  
approved subordinated loan 核准附属贷款 N<L$gw+)$D  
arbitrage 套戥；套汇；套利 c*S#UD+  
arbitrageur 套戥者；套汇者 5}-)vsa`  
arbitrary amount 临时款项 4B:\  
arrangement 措施；安排；协定 &57qjA,8<  
arrears 欠款 sowbg<D  
arrears of pay 欠付薪酬 `!UaScM  
arrears of revenue 逾期未收税款；逾期未收的帐项 tIi!*u  
articles of association 组织章程；组织细则；组织章程细则 a-T*'F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1zb$5{,|  
ascertainment of profit 确定利润 !XgQJ7y_Z  
"Asia Clear" “亚洲结算系统” FSW3'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^#a#<8Jz  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VR
tbHam  
Asian Development Fund [ADF] 亚洲发展基金 &%|xc{i  
Asian dollar bond 亚洲美元债券 k1^V?O  
Asian dollar market 亚洲美元市场 S`pF7[%rp  
Asian dollar rate 亚洲美元利率 !6XvvTs/<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t Y:G54d=_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 hrJ$%U  
asked price 沽盘；喊价；索价；卖方报价 +L`V
[;  
assessable income 应评税入息 RE ![O  
assessable loss 应评税亏损 Du)B9s  
assessable profit 应评税利润 T$gkq>!j<E  
assessable value 应评税值 KW&nDut  
assessed profit 估定利润 M,b<B_$  
assessed value 经评估价值 9>A-$a4R>  
assessment 评税；评定；估价；评税单 $x;tSJ)m~  
assessment number 评税编号；估价编号 Nf=C?`L  
assessment of additional tax 补加税评税  )x$!K[=  
assessment of performance 业绩评估；实绩评价 ,3wI~j=  
Assessor 评税主任 #rhVzN-?)W  
asset price bubbles 资产价格泡沫 2LCc  
asset-backed securities 具资产保证的证券 Nbgp_:{  
assets accretion 资产增值 |x1
$b7  
assets and liabilities 资产与负债 QD
IsC  
assets betterment statement 资产递增表；资产改进表 {M`  
assets lending 实物放款；有抵押贷款 C#A@)>  
assets of the company passing on the death 死者去世时转移的公司资产 )v${&H  
assets pledged as security for liabilities 用作负债抵押的资产 iP~sft6  
assets portfolio 资产投资组合 +<)tql*  
assets price 资产价格 Tx y]"_  
assets quality 资产质素 yQu vW$  
assets realization 资产变现 `^O'V}T  
assets refinancing arrangement 资产再集资安排 hWe}'L-  
assets securitization 资产证券化 y\[L?Rmd  
assets situated outside Hong Kong 在香港以外地方的资产 i0ILb/LS  
assets stripping 削减资产；拆卖资产 1t0bUf;(M  
assets value 资产值 i{<8 hLO  
assignee 承让人 ! a86iHU  
assignment 转让；转让书；转让契 =L:[cIRrT;  
assignment of interest 权益转让 <2n'}&F  
assignment of letters patent and trade mark 专利证书及商标转让 YH6snC$u  
assignment of property 物业转让；物业转让书 H"2U)HJl  
assignment right 转让权 G i$  
assignor 转让人 +ckMT
3  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 slu$2-H  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 08`f7[JQo]  
associate member 附属会员 ?2H{^\<(e  
associated body corporate 相联法人团体 613/K`o  
associated company 相联公司；联属公司 {]+ jL1  
associated corporation 相联法团 "EJ\]S]$X  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 'g. :MQ8  
公认会计师公会〔英国〕 '*8  
Association of Futures Exchange Brokers 香港期货经纪协会 2}D,df'W4  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 HkW/G[7x&  
association of underwriters 承保人组织 lTn

;3'  
assumption of control 接管 5fU!'ajaN7  
assurance 担保；保险；转易；转易书 [Dnusp7e  
assurance of interest 权益的转易 i:g{{Uuv  
at 19XX price 按一九ＸＸ年价格计算 OlIT|bzkb  
at a discount 按赔价计算；按贴水价格计算；打折扣 w(aUEWYL  
at a premium 按溢价计算；按升水价格计算 wUbmzP.  
at call 通知付款；按通知 OMl8 a B9  
at constant market price 按固定市价计算 0 9tikj1  
at constant price 按固定价格计算 !$xzAX,  
at cost 按成本计算 LOe4c0C6Ca  
at current market price 按当时市价计算；按现时市价计算 ,xYg  
at current price 按当时价格计算；按现时价格计算 2q12yY f  
at factor cost 按要素成本计算；按生产要素成本计算 N0]z/}hd@  
at money-of-the-day price 按付款当日价格计算 $Xf~# uH  
at or better 按指定或较佳价位〔买卖指令〕 X>2? `8M  
at par 按面值计算；平价 4\v~HFsv  
at sight 见票即付 Z&TD+fT<  
at the close 按收市盘 i"/r)>"b  
at the opening 按开市盘 HS7R lU^  
attestation 见证；见证条款 8^i\Y;6  
at-the-money option 平价期权 5@K\c6  
attorney 受权人；受托代表人 bC6X?m=  
attornment 新拥有人承认书 c qv.dC  
attributable profit 可归属利润 L%f
-L.9`u  
attributable share value 可归属股份价值 P;jlHZ9?O  
Auckland Stock Exchange 奥克兰证券交易所 y*_K=}pk  
auction 拍卖 6s'[{Ov  
auctioneer 拍卖商 AD(xaQ&T  
audit 审计；核数 e,^pMg~  
Audit Commission 审计署 }Bd_:#.mw  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] xOhRTxic  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 e!6eZ)l  
audit review 帐目审查 ubD#I{~J  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %@>YNPD`E  
audited account 审计帐目；经审计的帐目 #sL
/y  
audited annual account 经审计的周年帐目 dZF8R  
audited balance sheet 经审计的资产负债表 (WJV.GcP1  
auditor 核数师；核数主任；审计师 S=4R5igrC  
auditor's certificate 核数师证明书；审计师证明书 .-J`d=Krp  
auditor's report 核数师报告；审计师报告 FWIih5 3`  
Aussie bond 澳元债券 "X`Qe!zk4  
austerity budget 紧缩预算 vnDmFqelz  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4yhcK&  
Australia All Ordinaries Index 澳洲所有普通股票指数 ) 9xX  
Australian Dollar [AUD] 澳元 V):`&@  
Australian Options Market 澳大利亚期权市场 R3cg2H  
Australian Securities Commission 澳洲证券事务监察委员会 {JTmP`&l  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >)4.$#H  
Australian Stock Exchange 澳大利亚证券交易所 )4PB<[u  
Austrian Schilling [ATS] 奥地利先令 |%-YuD  
authentication 认证；鉴证 2,+d|1(4o  
authority to purchase 委托购买证；委购书  70{RDj6{  
authorization 认可；核准；授权；授权书 @#A!w;bz  
authorization by direction 指示授权 T=.-Cl1A  
authorization by instruction 指令授权 QJQJR/g  
authorization by warrant 令状授权 D_Guc8*  
authorization of unit trust 单位信托的认可 >cT
jA):  
authorized agent 指定代理人 Ny]lvgu9X  
authorized capital 法定资本 r-*l1([eW  
authorized clerk 出市员 @Zj&`/  
authorized dealer 认可交易商 O6/xPeak  
authorized financial institution 认可财务机构 3XnE y +  
authorized fund 认可基金 # 9V'';:  
authorized fund house 获授权的基金公司；认可基金公司 RTZ:U@  
authorized institution 认可机构 Q~8y4=|#CY  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 hc"6u\>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <M=';h^w2  
authorized insurer 获授权保险人；获认可承保人 s_TD4~ $  
authorized investment 特准投资项目 XYMxG:  
authorized person 获授权人 FQ1arUOFW,  
authorized representative 获授权代表 ghX:"vV{n  
authorized share capital 法定股本 5 1"8Py  
automated quotation system 自动报价系统 E3bwyK!s  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] X`D+jiQ(f  
自动交易系统〔香港期货交易所有限公司〕 (NPxab8e*  
automatic adjustment mechanism 自动调整机制 @FU~1u3d  
automatic adjustment system 自动调整系统 CPVmF$A-  
Automatic Clearing House 自动票据交换所 7pz\ScSe  
automatic exchange rates accumulation system 自动化汇率累集系统 @\!ww/QT  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 v O PMgEI  
automatic teller machine [ATM] 自动柜员机 J,9%%S8/C  
autopay 自动转帐 ;|;iCaD a+  
available assets 可用资产 1b8
c67j[  
available fiscal reserve 现存财政储备 fw
y"w  
available profit 可用利润 Q4=|@|U0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;sCU[4  
average 平均；平均数；海损 U[bgu#P;  
average basic salary 平均基本薪金 0_Lm#fE U  
average consumer expenditure 平均消费开支；一般消费开支 q1jN]H  
average cost 平均成本 !8o\.uyi  
average cost of land production 增辟土地平均成本 2Sjt=LOc="  
average daily turnover 平均每日成交额 ">cqt>2 A  
average daily wage rate 平均每日工资率 V\"1wV~E  
average expenditure pattern 平均开支模式 )Y~xIj>  
average growth rate 平均增长率 wW^Zb
 
average net fixed assets 固定资产平均净值 -IbbPuRq  
average of relatives 相对价格平均数 k},>^qE  
average price 平均价格 I.-v?1>,  
average propensity to consume 平均消费倾向；一般消费倾向 [1Uz_HY["3  
average propensity to save 平均储蓄倾向；一般储蓄倾向 HZ{n&iJ  
average rate 平均率 ,2ME2@OP  
average revenue 平均收入；平均收益 fy`+Efuj  
average stock 平均库存；平均存货 LfHzT<)|  
average yearly rent 平均年租 yZ5x88>  
avoidance of double taxation 避免双重课税 }f]b't  
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 `\ R{5TU  
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