一些有用的会计术语(也不知道发的地方对不对)A

A: &u4;A[-R  
A share Ａ股；甲类股份 =p[a Cb i  
abatement of tax 减税；减扣免税额 6VtN4c.Q  
ABN AMRO Bank N.V. 荷兰银行 ]-sgzM]q  
above-the-line expenditure 线上项目支出；经常预算支出 ^&lkh@Y1q  
above-the-line receipt 线上项目收入；经常预算收入 ,YBe|3  
ABSA Asia Limited 南非联合亚洲有限公司 _l
+8[\v  
absolute change 绝对数值变更 GP(ze-Yp  
absolute expenditure 实际开支 #0:rBKm,  
absolute guideline figure 绝对准则数字 YCq:]  
absolute interest 绝对权益 [a!)w@I:  
absolute order of discharge 绝对破产解除令 U/A [al  
absolute profit margin 绝对利润幅度 n= q7*<l  
absolute value 实值；绝对值 d/[kky}  
absolutely vested interest 绝对既得权益 :rU,7`sE/  
absorbed cost 已吸收成本；已分摊成本 HF<h-gX  
absorption 吸收；分摊；合并 z~th{4#E;  
absorption rate 吸收率；摊配率；分摊率 cAn_:^
 
ACB Finance Limited 亚洲商业财务有限公司 A[`2Mnj  
acceptable form of reciprocity 合理的互惠条件 +} y"S-  
acceptable rate 适当利率；适当汇率 P @~)9W  
acceptance agreement 承兑协议 ]2c0?f*Y7  
acceptance for honour 参加承兑 N<O<wtXIj  
acceptor 承兑人；接受人；受票人 T7^?j :kJ/  
acceptor for honour 参加承兑人 C;%1XFzM  
accident insurance 意外保险 T930tX6"h  
Accident Insurance Association of Hong Kong 香港意外保险公会 %us#p|Ya  
accident insurance scheme 意外保险计划 8<{i=V*x4  
accident year basis 意外年度基准 \cdns;  
accommodation 通融；贷款 T0@$6&b%\z  
accommodation bill 通融票据；空头票据 as(Zb*PdH  
accommodation party 汇票代发人 ><qA+/4]_  
account balance 帐户余额；帐户结余 )XDbg>  
account book 帐簿 |zJ2ZE|  
account collected in advance 预收款项 BdP+>Ij  
account current book 往来帐簿 9w6 uoM  
account of after-acquired property 事后取得的财产报告 k#-%u,t  
account of defaulter 拖欠帐目 2AW*PDncxP  
account payable 应付帐款 {(l,Uhxl""  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 GHO6$iM)[  
account receivable 应收帐款 <cFj-Y
s(T  
account receivable report 应收帐款报表 M6j~`KSE  
account statement 结单；帐单；会计财务报表 7b7WQ7u  
account title 帐户名称；会计科目 #S(b2LEc  
accountant's report 会计师报告 7u:QT2=&  
Accountant's Report Rules 会计师报告规则 ,Fn-SrB:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?aguAqG$  
Accounting Arrangements 《会计安排》 <b?$-Rx  
accounting basis 会计基础 x->+wJm@s  
accounting by Official Receiver 破产管理署署长呈交的帐目 }tQ^ch;Q  
Accounting Circular 《会计通告》 }/4),W@<  
accounting class 会计类别 d(K}v\3!  
accounting date 记帐日期；会计结算日期 x2f=o|]D'  
accounting for money 款项核算 ,'n`]@0?\  
Accounting Officer 会计主任 xX@9wNYD  
accounting period 会计报告期；会计期 p*U!9
4Pb  
accounting policy 会计政策；会计方针 rl x6a@MiD  
accounting practice 会计惯例 QZ+G2$  
accounting principle 会计准则 /I:&P Pff  
accounting record 会计记录 k~?5mUyK<  
accounting report 会计报告 nG-DtG^z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Lf`<4 P  
Accounting Society of China 中国会计学会 +p$lVnAt  
accounting statement 会计报表 SX&Q5:  
accounting system 会计制度；会计系统 eCiI=HcW;  
accounting transaction 会计事项；帐务交易 L#S|2L_hC  
accounting treatment 会计处理 CaVVlL  
accounting year 会计年度 >uYU_/y$2  
accretion 增值；添加 x.sC015Id  
accrual 应计项目；应累算数目 uDLj*U6L  
accrual basis 应计制；权责发生制 TuC  
accrual basis accounting 应计制会计；权责发生制会计 ,20l` :  
accrue 应累算；应计 L4ZB0PmN'  
accrued benefit 应累算利益 G_M8? G0  
accrued charges 应计费用 &UNQ4-s  
accrued cumulative preference share dividend 应累算的累积优先股股息 5?0~7^de  
accrued expenses 应累算费用 Pj_*,L`mZ  
accrued interest payable 应付利息；应计未付利息 {q^UWv?1  
accrued interest receivable 应收利息；应计未收利息 4(,M&NC  
accrued right 累算权益 xW7[VTXc^  
accruing profit 应累算的利润 P&yB(M-z  
accumulated fiscal reserve 累积财政储备 F:~@e(  
accumulated profit 累积利润；滚存溢利 ay#f\P!1  
accumulated reserve 累积储备 =2YXh,i  
accumulation of surplus income 累积收益盈余 cgO<%_l3`  
acquired assets 既得资产 c& K`t  
acquisition 收购；购置；取得 /&9R*xNST#  
acquisition cost 购置成本 JIsi  
acquisition expenses 购置费用 yq1G6hw  
acquisition of 100% interest 收购全部股权 X]o"vx%C  
acquisition of control 取得控制权 '2UQN7@d  
acquisition of fixed assets 购置固定资产 06?d#{?M1o  
acquisition of shell “买壳” bz1AmNZ
G  
acquisition price 收购价 Y[W:Zhl;  
act of God 天灾 50`|#zF^#  
acting partner 执事合伙人 RRQIlI<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 nTD4^'  
active partner 积极参与的合伙人 57q?:M=^  
active trading 交投活跃 8c>xgFWp9  
actual circulation 实际流通 >s )L(DHa"  
actual cost 实际成本 5hh6;)  
actual expenditure 实际开支；实际支出 LnM$@  
actual income 实际入息；实际收入；实际收益 ;%k C?Vzi  
actual market 现货市场 z`p9vlS[  
actual price 现货价；实际价格 $R+rB;=a
!  
actual profit 实际利润 <AK9HPxP  
actual quotation 实盘；实际价位；实际报价 .Hk.'>YR  
actual year basis 按实际年度计算 R7KV @n  
actuals 实货 :i|]iXEI"  
actuarial investigation 精算调查 y(#6nG@S  
actuarial principle 精算原则 o' v!83$L  
actuarial report 精算师报告
yivWT;`  
Actuarial Society of Hong Kong 香港精算学会 LIKQQ  
actuarial valuation 精算师估值 [KCR@__  
actuary 精算师 )[u'LgVN/L  
ad referendum agreement 暂定协议；有待覆核的协定 ~Orz<%k.  
ad valorem duty 从价税；按值征税 X4+H8],)  
ad valorem duty system 从价税制 R&$fWV;'  
ad valorem fee 从价费 X
oha.6$l5  
ad valorem tariff 从价关税 `5"3Cj"M  
additional allowance 额外免税额 drvrj~o:  
additional amount for unexpired risk 未过期风险的额外款额 m4yWhUi(o  
additional assessable profit 补加应评税利润 x0K#-  
additional assessment 补加评税 HKIr?  
additional commitment 额外承担 /`0>U  
additional commitment vote 额外承担拨款 >UV}^OO  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RS#C4NG  
additional dependent parent allowance 供养父母额外免税额 3sW!ya-VZ  
additional provision 额外拨款 bnPhhsR  
additional stamp duty 附加印花税 IkG;j+=  
additional tax 补加税罚款；补加税款 Vol}wc  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,`YIcr
ya:  
adjudged bankrupt 被裁定破产 Z$B%V t  
adjudicated bankrupt 裁定破产人 Ypxp4B  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :G]t=vr1  
adjudication of bankruptcy 裁定破产；宣告破产 s%8,'3&  
adjudication of insolvency 裁定无力偿还债务 8'NT_NPNb  
adjusted actual 经调整的实数；调整后的实数  FsQoQ#*  
adjusted current assets 经调整的流动资产；调整后的流动资产 -f1lu*3\  
adjusted figure 经调整的数字；调整后的数额 i r'C(zD=  
adjusted liabilities 经调整的负债；调整后的负债 \(&&ed:  
adjusted loss 经调整的亏损；调整后的亏损 cmAdQ)(Kzd  
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 <_]W1V:0  
adjusted profit 经调整的利润；调整后的利润 .$ YYN/+W  
adjusted surplus 经调整的盈余额；调整后的盈余额 M?o_J4  
adjusted value 经调整的价值；调整后的价值 `~=NBN=tiL  
adjustment 调整；修订；理算〔保险〕 zbGZ\pz  
adjustment centre 调剂中心 /8<c~  
adjustment lag 调整过程的时间差距；调整时差 S]Di1E^r;_  
adjustment mechanism 调整机制 `C$QR 8  
adjustment of loss 亏损调整 YK5(oKFN  
adjustment process 调整过程；调整程序 [=tIgMmz  
adjustment range 调整幅度 {[hgSVN;  
administered exchange rate 受管制汇率 `U|zNizO  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0cVxP)J+  
administration expenses 行政费用 mIPDF1=)  
administration fee 手续费；行政费 $RunGaX!=N  
administration in bankruptcy 破产管理 K
D\sU6  
administration order 遗产管理令 WF_QhKW|k  
administrator 管理人；遗产管理人 IYHNN  
administrator of the estate 遗产管理人 2+b}FVOe\  
admission of debt 债项承认书 >>"@0tO  
admission of proof 接纳债权证明 L"NfOST3'R  
advance 放贷款项；垫付款项；预支款项；预付款项 lL 50PU  
advance account 暂支帐目；预付款帐户 lR9uD9Dr  
advance compensation 预付补偿金 n,LM"N:   
advance from shareholder 股东垫款 e Qk5:{[  
advance pending reimbursement 预支以待日后付还 EziGkbpd@  
advanced economy 先进经济体系 IGi9YpI&K  
advancement 预付；预付财产 1o_6WU  
advances warrant 垫款令 g \ou+M#  
advancing 贷出 ReL+V  
adverse balance 逆差 *B84Y.df  
adverse exchange 逆汇 M*C1QQf\N  
advertisement addressed to shareholders 在报章刊登的致股东通告 MmePhHf  
advice for collection 托收通知书 qJ<l$Ig  
advice of drawing 提款通知书；汇票通知书 wp5H|ctl  
advice of payment 付款通知 dV16'  
Advisory Committee [Securities and Futures Commission] .p?SPR  
谘询委员会〔证券及期货事务监察委员会〕 qQ6@43TC  
Advisory Committee on Diversification 经济多元化谘询委员会 cSNeWJKA6  
affidavit 誓章；遗产申报誓章 4i5b.bU$  
affidavit of no receipt 述明无收款的誓章 |sl^4'Ghc  
affiliate 联号；联营公司；附属公司 3+vVdvu%  
affiliated company 附属公司；联号；联营公司 ^,)nuUy  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 bI_MF/r''  
affordability 负担能力 @; I9e  
African Development Bank [AfDB] 非洲开发银行 #!%zf{(C+  
after-acquired property 事后取得的财产 Oamz>Hplu  
after-hours dealing 市后交易 <G`1(,g  
after-tax profit 税后盈利；税后利润；税后溢利 ]ms+Va_/  
agency agreement 代理协议 1L!jI2~x}  
agency expenses 代理机构的开支 `e?~c'a@  
agency fee 代理费 O: #SjjK  
Agency Law 《代理法》 wZW\r!Us  
agent 代理人；承销人 F?0Q AA  
agent of company 公司代理人 qZ +K4H  
agent's fee 代理人费；经纪费 4S[)5su  
aggregate 总计；总数；总体数字 }TAG7U*  
aggregate amount 总款额；总额 -_eG/o=M  
aggregate assets and liabilities 总体资产与负债 $<Y%4LI  
aggregate at constant price 按固定价格计算的总体数字 OdNcuiLa  
aggregate demand 总需求 Zm7,O8  
aggregate gross position 总持仓量 KmM:V2@A$  
aggregate limit 总限额 LafBf6wds  
aggregate of salaries tax 合计薪俸税 pn){v  
aggregate performance 总体表现；总体业绩 u8`S*i/)m  
aggregate supply 总体供应 & 9 c^9<F  
aggregate surplus 总盈余 e=eip?p  
aggregate total 整体总额 K5\l (BB  
aggregate value 总值；合计价值 A wk1d  
aggregated basis 合计基准 98 ]pkqp4  
aggregated net chargeable income 合计应课税入息实额 b!`Ze~V  
aggregation 合并计算；合计；总和 3(vm'r&5n>  
aggregation of incomes of husband and wife 夫妇入息合并计算 (/!@ -]1  
aggregation of property 财产的总和 bD|"c  
agio 差价；贴水 |F<%gJ  
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》 q^n LC6q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;Ru[^p.{  
《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》 Q&_#R(3j;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >l/pwb@  
《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》 6A}tA$*s7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment JnIG;/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 inZ0iU9dy  
agreement for a settlement 授产协议 moh,aB#  
agreement for assignment 转让协议 Kv<mDA!  
agreement for sale 售卖协议；买卖协议 Y6d~hLC  
agreement for sale and purchase 买卖协议 yLK %lP  
agreement for the payment of interest 支付利息协议 &0"*.:J9  
agreement for the repayment of money 还款协议 &^uaoB0  
agreement of reinsurance 再保险协议 G;ZN>8NB  
Agricultural Bank of China 中国农业银行 RAws{<6T-  
air passenger departure tax 飞机乘客离境税 }[MkJ21!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 csxn"Dz\  
airport tax 机场税 .tyV=B:h  
alcohol duty 酒精税 </?ef&  
alienation 让与；让渡；转让 8G|?R#&  
alimony 生活费；赡养费 m({q<&]Qp  
All Ordinaries Index [AOI] 所有普通股指数 q;IuV&B  
all risks 全险；综合险 d6
-q"  
All Sales Record for Stock Market 《股票市场成交报告》 Q2* 8c$  
Allied Capital Resources Limited 新联财务有限公司 pSIXv%1J  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Wa.!eAe}  
allocation letter 拨款信件 E|SmvIV-  
allocation of fund 分配款项；预留款项 %g3QE:(2@q  
allocation of profit 利润分配；溢利分配 ]KXyi;n2  
allocation warrant 拨款令 NYs<`6P:Y  
allotment 分配；配股 o{n#f?EA  
allotment notice 股份配售通知；配股通知 ~ _tK.m3  
allotment of shares 股份分配 }J92TV  
allowable 可获宽免；免税的 `T ^0&#  
allowable business loss 可扣除的营业亏损 7!FiPH~kM  
allowable expenses 可扣税的支出 TBba3%  
allowance 免税额；津贴；备抵；准备金 a2i:fz=[  
allowance for debts 债项的免税额 PYY<
  
allowance for depreciation by wear and tear 耗损折旧免税额 !r/~D |  
allowance for funeral expenses 殡殓费的免税额 G\,B*$3   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h4MBw=Tz~  
allowance for repairs and outgoings 修葺及支出方面的免税额 0Js5 ' 9}H  
allowance to debtor 给债务人的津贴 rg]b$tL~  
alteration of capital 资本更改 @\xEK5SG  
alternate trustee 候补受托人 a|[f%T<<  
amalgamation 合并 3u^wK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qe(C>qjMbG  
ambit of charges 征税范围；收费范围 XFl&(I4tB  
amended valuation 经修订的估值 :?m"kh ~  
American Commodities Exchange 美国商品交易所 C=U4z|Ym  
American Express Bank Limited 美国运通银行 9f5~hBlo  
American Stock Exchange 美国证券交易所 1&7?f  
amortization 摊销 O:RN4/17  
amount due from banks 存放银行同业的款项 )=x4+)9  
amount due from banks abroad 存放海外银行同业的款项 W[]|Uu/%  
amount due from holding companies 控股公司欠款 [fb9;,x`  
amount due from local banks 存放本港银行同业的款项 O#C0~U]dDW  
amount due to banks 银行同业的存款 m39.j:BG5  
amount due to banks abroad 海外银行同业的存款 2Dvq3VbiO"  
amount due to holding companies 控股公司存款 9.( [,J  
amount due to local banks 本港银行同业的存款 zcH"Kh&  
amount due to outport banks 外埠银行同业的存款 R%)F9P$o  
amount for note issue 发行纸币的款额 ^8-,S[az  
amount of bond 担保契据的款额 f;l}Z|dok6  
amount of consideration 代价款额 wN/v-^2  
amount of contribution 供款数额 9L4;#cy  
amount of indebtedness 负债款额 {.o4U0+  
amount of principal of the loan 贷款本金额 A=e1uBGA  
amount of rates chargeable 应征差饷数额 k]RQ 7e  
amount of share capital 股本额 7v0VZ(UR  
amount of sums assured 承保款额 wgvCgr<  
amount of variation 变动幅度 ?:l:fS0:{  
amount of vote 拨款数额 :P+7ti@  
amount payable 应付款额 f4NN?"W)  
amount receivable 应收款额 vS3Y9
|-:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V$Oj@vI  
analysis 分析 R"
CF xo  
ancillary risk 附属风险 `zl,|}u)  
annual account 周年帐目；周年帐目报表；年度决算；年结 g}a+%Obb  
annual accounting date 年结日期 OPqhdqo  
annual allowance 每年免税额；年积金；年度津贴；年津 ]iFW>N*a  
annual balance 年度余额 D@[#7:rHL  
annual disposable income 每年可动用收入 @ptrF pSL  
annual estimates 周年预算 [O!/hppN  
annual fee 年费 ?6x&A t  
annual general meeting 周年大会 yGC HWP  
annual growth rate 年增率；每年增长率 }NdLd!  
annual long-term supplement 长期个案每年补助金 |o(te  
annual pensionable emolument 可供计算退休金的年薪 f.oY:3h:  
annual report 年报 aM,g@'.=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2~r2ErtS  
annual return 周年报表；周年申报表；每年报税表格 v~._]f$:  
Annual Return Rules 《周年报表规则》 s=E6HP@q  
annual review of consumer prices 每年消费物价回顾 K>XZrt  
annual roll-forward basis 逐年延展方式 wq1s#ag<  
annual salary 年薪 ^(7l!  
annual statement 年度报表；年度决算表 rd[mC[ r  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \Ov~ t  
annuitant 年金受益人 !/|B4Yv  
annuity 年金 Txpj#JD  
annuity contract 年金合约 wGIRRM !b  
annuity on human life 人寿年金 hg'eSU$J  
antecedent debt 先前的债项 ^%g8OP  
ante-dated cheque 倒填日期支票 r(wtuD23q  
anticipated expenditure 预期开支 Zc&pJP+M'U  
anticipated net profit 预期纯利 |gINB3L  
anticipated revenue 预期收入 z\K%  
anti-inflation measure 反通货膨胀措施 P#8lO%;  
anti-inflationary stance 反通货膨胀立场 8+(wAbp  
apparent deficit 表面赤字 Tgi7RAY  
apparent financial solvency 表面偿债能力 5N;xo??  
apparent partner 表面合伙人 WU
Qa2$.  
application for personal assessment 个人入息课税申请书 \X]I: 0^j  
application of fund 资金应用 }20tdD ~  
application to release as liquidator and to destruct the books of accounts and documents 2@HmZ!|Q  
申请免除清盘人职务及毁灭帐簿与文件 O]F(vHK\   
appointed actuary 委任精算师 +x4*T  
appointed auditor 委任核数师；委任审计师 4ISIg\:c*  
appointed trustee 委任的受托人 pXh`o20I  
appointer 委任人 ]lE5^<
<  
apportioned pro rata 按比例分摊 aSHN*tP%y  
apportionment 分配；分摊 uz=9L<$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HoWK#Nz\  
apportionment formula 分摊方程式 `G*fx=N  
apportionment of estate duty 遗产税的分摊 MD,BGO?C  
appraisal 估价；评估 9j5Z!Vsy  
appreciable growth 可观增长 G-]_ d  
appreciable impact 显着影响 Cyg(~7]  
appreciable increase 可观增长 ozH
L'H  
appreciation 增值；升值 puEu)m^  
appreciation against other currencies 相对其他货币升值 n}4q2x"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9~K+
h/  
appreciation tax 增值税 6vJS"+ <  
appropriation 拨款；拨用；拨付 _ph1( !H$  
appropriation account 拨款帐目 nU#K=e =W  
Appropriation Bill 拨款法案 4`RZ&w;1H2  
appropriation-in-aid system 补助拨款办法 -ntQqHs  
approved assets 核准资产 /~+Fzz  
approved basket stock 认可一篮子证券 0Q cJ Ek  
approved budget 核准预算 nI+.De~  
approved charitable donation 认可慈善捐款 @|'9nPern  
approved charitable institution 认可慈善机构 L`rrT   
approved currency 核准货币；认可货币 EgzdRB\Cf  
approved estimates 核准预算 {sq:vu@NC  
approved estimates of expenditure 核准开支预算 a/%qn-i|p  
approved overseas insurer 核准海外保险人 "#f5jH  
approved overseas trust company 核准海外信托公司 -h8Z@r~a/  
approved pooled investment fund 核准汇集投资基金 b1."mT!p  
approved provident fund scheme 认可公积金计划 G2|G}#E  
approved provision 核准拨款 , BZ(-M  
approved redeemable share 核准可赎回股份 0+e0<'  
approved regional stock 认可地区性证券 c+whpQ=01  
approved retirement scheme 认可退休金计划 wp:Zur5Y  
approved subordinated loan 核准附属贷款 65mfq&"P?  
arbitrage 套戥；套汇；套利 ,k9.1kjO*)  
arbitrageur 套戥者；套汇者 i?mUQ'H  
arbitrary amount 临时款项 OsYZa`$,  
arrangement 措施；安排；协定 ps/|^8aGZ  
arrears 欠款 a,fcR<  
arrears of pay 欠付薪酬 3 "Qg"\  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?TmVLny  
articles of association 组织章程；组织细则；组织章程细则 %?S[{ 4A&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -`t9@1P> =  
ascertainment of profit 确定利润 e?]HNy  
"Asia Clear" “亚洲结算系统” *r!qxiY= r  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3z"%ht~;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 : 'jVA  
Asian Development Fund [ADF] 亚洲发展基金 87+u`~  
Asian dollar bond 亚洲美元债券 Dx9k%G)!  
Asian dollar market 亚洲美元市场 Zu2 $$_+L  
Asian dollar rate 亚洲美元利率 *Rc?rMF!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,bB}lU)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 plNw>rFa  
asked price 沽盘；喊价；索价；卖方报价 YelF)Na  
assessable income 应评税入息 {?3i^
Q=V  
assessable loss 应评税亏损 Vk76cV D  
assessable profit 应评税利润 N7;kWQH  
assessable value 应评税值 @TzUcE  
assessed profit 估定利润 zMO xJ   
assessed value 经评估价值 ]2[\E~^KU  
assessment 评税；评定；估价；评税单 B.gEV*@  
assessment number 评税编号；估价编号 2mO9  
assessment of additional tax 补加税评税 '3E25BsL  
assessment of performance 业绩评估；实绩评价 ?dCJv_w  
Assessor 评税主任 ~BnmAv$m[  
asset price bubbles 资产价格泡沫 W3R43>$  
asset-backed securities 具资产保证的证券 kpQN>XV#  
assets accretion 资产增值 a%/x  
assets and liabilities 资产与负债 {OS[0LB  
assets betterment statement 资产递增表；资产改进表 'BVI^H4  
assets lending 实物放款；有抵押贷款 5T'viG}%  
assets of the company passing on the death 死者去世时转移的公司资产 `+UBl\j  
assets pledged as security for liabilities 用作负债抵押的资产 cf%2A1I2W  
assets portfolio 资产投资组合 zYftgH_o  
assets price 资产价格 +)_DaL E  
assets quality 资产质素 :8?l=B9("g  
assets realization 资产变现 /6y;fx  
assets refinancing arrangement 资产再集资安排 V[7D4r.j  
assets securitization 资产证券化 A\.{(,;kp  
assets situated outside Hong Kong 在香港以外地方的资产 x Y}.mP  
assets stripping 削减资产；拆卖资产 gN<J0c)  
assets value 资产值 IhK%.B{dZ  
assignee 承让人 "|PX5  
assignment 转让；转让书；转让契 ~C?)- ]bF  
assignment of interest 权益转让 KHeeB`V>J  
assignment of letters patent and trade mark 专利证书及商标转让 7!6v4ZA  
assignment of property 物业转让；物业转让书 y+Bxe)6^V  
assignment right 转让权 v,iq,p)&  
assignor 转让人 o$}$Z&LK  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 zIU6bMMT3u  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 A "'h0D  
associate member 附属会员 1IK*j+%  
associated body corporate 相联法人团体 F9q!Upr_+  
associated company 相联公司；联属公司 u|Ng>lU  
associated corporation 相联法团 ~cfvL*~5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \GGyz{i  
公认会计师公会〔英国〕 1XHE:0!dQ  
Association of Futures Exchange Brokers 香港期货经纪协会 ^r{N^   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 X%`:waR  
association of underwriters 承保人组织 h+9~^<oFl  
assumption of control 接管 vJb/.)gh]  
assurance 担保；保险；转易；转易书 un)PW&~E  
assurance of interest 权益的转易 UGoB7TEfn  
at 19XX price 按一九ＸＸ年价格计算 h6;zAM}  
at a discount 按赔价计算；按贴水价格计算；打折扣 W"tGCnd  
at a premium 按溢价计算；按升水价格计算 J d,9<m$  
at call 通知付款；按通知 shVEAT'`  
at constant market price 按固定市价计算 |HwEwL+  
at constant price 按固定价格计算 7D
eBeY  
at cost 按成本计算 q$}gQ9'z'  
at current market price 按当时市价计算；按现时市价计算 71\GK  
at current price 按当时价格计算；按现时价格计算 g$qM}#s0}  
at factor cost 按要素成本计算；按生产要素成本计算 uaha)W;'9  
at money-of-the-day price 按付款当日价格计算 nM99AW  
at or better 按指定或较佳价位〔买卖指令〕 Zk31|dL  
at par 按面值计算；平价 1I8<6pi-  
at sight 见票即付 WkPT6d  
at the close 按收市盘 ._&SS,I5VZ  
at the opening 按开市盘 ++=jh6  
attestation 见证；见证条款 Rq|]KAN  
at-the-money option 平价期权 y%<CkgZS  
attorney 受权人；受托代表人 NA#,q 8  
attornment 新拥有人承认书 ZRFHs>0  
attributable profit 可归属利润 1_M}Dc+J  
attributable share value 可归属股份价值 [4;G^{ bX  
Auckland Stock Exchange 奥克兰证券交易所 6DC+8I<  
auction 拍卖 x,GLGGi}_x  
auctioneer 拍卖商 7{NH;U t  
audit 审计；核数 !=6\70lJ  
Audit Commission 审计署 @r\{iSg&g.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] q/qig5Ou  
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〕 h)z2#qfc  
audit review 帐目审查 #E_
<}o  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #+|0
o-  
audited account 审计帐目；经审计的帐目 qga?-oz,<6  
audited annual account 经审计的周年帐目 STPRC&7;  
audited balance sheet 经审计的资产负债表 Lw<.QMN%f  
auditor 核数师；核数主任；审计师 Y6(=cm  
auditor's certificate 核数师证明书；审计师证明书 1L=)93,M  
auditor's report 核数师报告；审计师报告 hOuHTo^  
Aussie bond 澳元债券 gE8>o:6)6:  
austerity budget 紧缩预算 Qr?1\H:Lq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4Wa*Pcj  
Australia All Ordinaries Index 澳洲所有普通股票指数 y'O<*~C(X  
Australian Dollar [AUD] 澳元 1r3} V7  
Australian Options Market 澳大利亚期权市场 $|AasT5w  
Australian Securities Commission 澳洲证券事务监察委员会 -_Kw3x  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7'|aEH  
Australian Stock Exchange 澳大利亚证券交易所 t8*NldC  
Austrian Schilling [ATS] 奥地利先令 }?sC1]-j&  
authentication 认证；鉴证 EIPXq  
authority to purchase 委托购买证；委购书 y43ha  
authorization 认可；核准；授权；授权书 v <OZ # L$  
authorization by direction 指示授权 a`LkP%  
authorization by instruction 指令授权
D?4bp'0 3  
authorization by warrant 令状授权
4EaxU !BT  
authorization of unit trust 单位信托的认可 \=o0MR  
authorized agent 指定代理人 {*K$gH$  
authorized capital 法定资本 v3<q_J'qT  
authorized clerk 出市员 Xx\,<8Xn  
authorized dealer 认可交易商 e-b>  
authorized financial institution 认可财务机构 2)-4?uz~  
authorized fund 认可基金 
?MS!t6  
authorized fund house 获授权的基金公司；认可基金公司 {P)O#  
authorized institution 认可机构 h,,B"vPS  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4b6)+*[O  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 eL{$=Um  
authorized insurer 获授权保险人；获认可承保人 DD`DU^o<  
authorized investment 特准投资项目 Gz(l~!n~a  
authorized person 获授权人 PM'2zP[*W  
authorized representative 获授权代表 Z{?T1 =n  
authorized share capital 法定股本 >=.3Vydi1  
automated quotation system 自动报价系统 Rgl cd  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {xh5s<uOj  
自动交易系统〔香港期货交易所有限公司〕 )mjGHq2  
automatic adjustment mechanism 自动调整机制 %OP|%^2  
automatic adjustment system 自动调整系统 iU(B#ohW"  
Automatic Clearing House 自动票据交换所 @ 'U`a4  
automatic exchange rates accumulation system 自动化汇率累集系统 #L57d  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &2I8!Ia  
automatic teller machine [ATM] 自动柜员机 F@zTz54t  
autopay 自动转帐 Oz)/KZ  
available assets 可用资产 6;;2e> e  
available fiscal reserve 现存财政储备 d ,.=9
  
available profit 可用利润 ]EG8+K6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 A8Km8"  
average 平均；平均数；海损 4vCUVo r  
average basic salary 平均基本薪金 .
}:*tvot  
average consumer expenditure 平均消费开支；一般消费开支 4t>
"-/  
average cost 平均成本 k$pND,Ws  
average cost of land production 增辟土地平均成本 Tr;.O?@{t}  
average daily turnover 平均每日成交额 wc&D[M]-/  
average daily wage rate 平均每日工资率 7NnXt'  
average expenditure pattern 平均开支模式 z#GSt ZT  
average growth rate 平均增长率 ;<"V}, C  
average net fixed assets 固定资产平均净值 0Gu?;]GSv  
average of relatives 相对价格平均数 k"%sdYkb!  
average price 平均价格 >qmNT/  
average propensity to consume 平均消费倾向；一般消费倾向 DfVJ~,x~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 $8SSu|O+x  
average rate 平均率 pgZQ>%  
average revenue 平均收入；平均收益 QS1lg  
average stock 平均库存；平均存货 ($W%&(:/  
average yearly rent 平均年租 nq~fH(QY  
avoidance of double taxation 避免双重课税 ixE w!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 B]Ec  
C[d1n#@r  
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