一些有用的会计术语(也不知道发的地方对不对)A

A: n3$gx,KL  
A share Ａ股；甲类股份 Me,<\rQ  
abatement of tax 减税；减扣免税额 3rNc1\a;  
ABN AMRO Bank N.V. 荷兰银行 T`\]!>eb  
above-the-line expenditure 线上项目支出；经常预算支出 H-
,TS^W  
above-the-line receipt 线上项目收入；经常预算收入 M\9F:.t=  
ABSA Asia Limited 南非联合亚洲有限公司 cvfUyp;P  
absolute change 绝对数值变更 IE;\7r+h  
absolute expenditure 实际开支 Qs l80~n_7  
absolute guideline figure 绝对准则数字 |n`PESf_  
absolute interest 绝对权益 Ux}W&K/?'  
absolute order of discharge 绝对破产解除令 |gv{z"  
absolute profit margin 绝对利润幅度 Efx=T$%^&  
absolute value 实值；绝对值 90fs:.  
absolutely vested interest 绝对既得权益 >F[GVmC  
absorbed cost 已吸收成本；已分摊成本 KQ{
Lt?S  
absorption 吸收；分摊；合并 < bFy(+  
absorption rate 吸收率；摊配率；分摊率 2n)gpLIJ  
ACB Finance Limited 亚洲商业财务有限公司 d)tiO2W  
acceptable form of reciprocity 合理的互惠条件 HTk\723Rdw  
acceptable rate 适当利率；适当汇率 >3PMnI  
acceptance agreement 承兑协议 ^"x<)@X  
acceptance for honour 参加承兑 $7NCb7%/L  
acceptor 承兑人；接受人；受票人 'wvMH;}u  
acceptor for honour 参加承兑人 ;7Okyj6EP  
accident insurance 意外保险 uw33:G  
Accident Insurance Association of Hong Kong 香港意外保险公会 t'g^W  
accident insurance scheme 意外保险计划 mb1Vu  
accident year basis 意外年度基准 % 5z gd>  
accommodation 通融；贷款 g1{/ 5{XI  
accommodation bill 通融票据；空头票据 w2OsLi Sv  
accommodation party 汇票代发人 sn"fK=,#g  
account balance 帐户余额；帐户结余 SkHYXe"]  
account book 帐簿 {x
{H$f  
account collected in advance 预收款项 #{*LvI&  
account current book 往来帐簿 =7 w>wW-  
account of after-acquired property 事后取得的财产报告 Fp%Ln(/m  
account of defaulter 拖欠帐目 gn)R^  
account payable 应付帐款 ){P^P!s$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _ym"m,,7?  
account receivable 应收帐款 0%<+J;'o  
account receivable report 应收帐款报表 !E0!-UpY  
account statement 结单；帐单；会计财务报表 ag8`O&+  
account title 帐户名称；会计科目 {eQWO
.C{  
accountant's report 会计师报告 GeV+/^u  
Accountant's Report Rules 会计师报告规则 .z-UOyer  
accounting and auditing procedure 会计与审计程序；会计与核数程序 UpfZi9v?W  
Accounting Arrangements 《会计安排》 J,5+47b1}R  
accounting basis 会计基础 x[X`a  
accounting by Official Receiver 破产管理署署长呈交的帐目 vHcqEV|P/n  
Accounting Circular 《会计通告》 `PlOwj@u0`  
accounting class 会计类别 |m;L?)
F<  
accounting date 记帐日期；会计结算日期 ER^QV(IvP8  
accounting for money 款项核算 >o/95xk2  
Accounting Officer 会计主任 e |V]  
accounting period 会计报告期；会计期 %tmp  
accounting policy 会计政策；会计方针 (3;@^S4&w  
accounting practice 会计惯例 PeTA$Yl  
accounting principle 会计准则 e2w&&B-  
accounting record 会计记录 EzpFOqJG  
accounting report 会计报告 5=L} \ankn  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -RMi
8{  
Accounting Society of China 中国会计学会 Ef@,hX  
accounting statement 会计报表 Ck'aHe22'  
accounting system 会计制度；会计系统 !SxG(*u  
accounting transaction 会计事项；帐务交易 &
 mt)d  
accounting treatment 会计处理 ;ME)Og  
accounting year 会计年度 LFf`K)q  
accretion 增值；添加 QyGnDomQ  
accrual 应计项目；应累算数目 <9eu1^g  
accrual basis 应计制；权责发生制 zT#`qCbT'J  
accrual basis accounting 应计制会计；权责发生制会计 :]WqfR)#  
accrue 应累算；应计 Zu/<NC (  
accrued benefit 应累算利益 +Qj(B@i  
accrued charges 应计费用 F)Oe9x\/  
accrued cumulative preference share dividend 应累算的累积优先股股息 [6tSYUZs  
accrued expenses 应累算费用 %j+xgX/&  
accrued interest payable 应付利息；应计未付利息 :P+\p=  
accrued interest receivable 应收利息；应计未收利息 :a0zT#u  
accrued right 累算权益 lAi2,bz"  
accruing profit 应累算的利润 "G?Yrh  
accumulated fiscal reserve 累积财政储备 d 6t:hn  
accumulated profit 累积利润；滚存溢利 9P WY52!  
accumulated reserve 累积储备 gfgn68k  
accumulation of surplus income 累积收益盈余 L{&U V0q!  
acquired assets 既得资产 BVpO#c~I  
acquisition 收购；购置；取得 MX|H}+\  
acquisition cost 购置成本 9Q.#\  
acquisition expenses 购置费用 'V&Y[7Aeq  
acquisition of 100% interest 收购全部股权 s'\$t  
acquisition of control 取得控制权 (gXN%rsY  
acquisition of fixed assets 购置固定资产 Vba.uKNjk  
acquisition of shell “买壳” (zcLx;N  
acquisition price 收购价 M(Zc^P}N  
act of God 天灾 I#rubAl  
acting partner 执事合伙人 $}o b,i^W  
active market 买卖活跃的市场；交投畅旺的市场；旺市 tTanW2C  
active partner 积极参与的合伙人 'LSz f/w  
active trading 交投活跃 ytAWOt}`  
actual circulation 实际流通 \6!W05[ Q  
actual cost 实际成本
A1i!F?X  
actual expenditure 实际开支；实际支出 DAO]uh{6  
actual income 实际入息；实际收入；实际收益 %)(Cp-b!  
actual market 现货市场 3n;K!L%zMT  
actual price 现货价；实际价格 $8~e}8dt|  
actual profit 实际利润 v]VWDT `  
actual quotation 实盘；实际价位；实际报价 1iBP,:>*  
actual year basis 按实际年度计算 jZ*WN|FK?  
actuals 实货 s!B/WsK  
actuarial investigation 精算调查 ~O6\6$3b5E  
actuarial principle 精算原则 nH-V{=
**  
actuarial report 精算师报告 $XnPwOj  
Actuarial Society of Hong Kong 香港精算学会 >
3.X?  
actuarial valuation 精算师估值 tJ0NPI56yP  
actuary 精算师 cr;`Tl~}s  
ad referendum agreement 暂定协议；有待覆核的协定 +^|iZbZKx  
ad valorem duty 从价税；按值征税 aSutM  
ad valorem duty system 从价税制 0<p{BL8  
ad valorem fee 从价费 R.9V,R5  
ad valorem tariff 从价关税 j2 %^qL  
additional allowance 额外免税额 \cJa;WM>  
additional amount for unexpired risk 未过期风险的额外款额 PkuTg";  
additional assessable profit 补加应评税利润 EHf\L  
additional assessment 补加评税 `'S0*kMT  
additional commitment 额外承担 9 ;i\g=  
additional commitment vote 额外承担拨款 Cb;WZ3HR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ti@kKz  
additional dependent parent allowance 供养父母额外免税额 /~p+j{0L3W  
additional provision 额外拨款 Zyf P;&  
additional stamp duty 附加印花税 wq!iV |  
additional tax 补加税罚款；补加税款 q(M:QWA q  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 <%?#AVU[  
adjudged bankrupt 被裁定破产 o4y']JSN  
adjudicated bankrupt 裁定破产人 p *w$:L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 eD?3"!c!  
adjudication of bankruptcy 裁定破产；宣告破产 j]rz]k  
adjudication of insolvency 裁定无力偿还债务 uBrMk  
adjusted actual 经调整的实数；调整后的实数 DGESba\2+  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;q>9W,jy  
adjusted figure 经调整的数字；调整后的数额 zCaT tb|@  
adjusted liabilities 经调整的负债；调整后的负债 XzIx:J6  
adjusted loss 经调整的亏损；调整后的亏损 w?Ju5 5  
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 R9+jW
'[K  
adjusted profit 经调整的利润；调整后的利润 V9NTs8LKc  
adjusted surplus 经调整的盈余额；调整后的盈余额 @~td`Z?1y  
adjusted value 经调整的价值；调整后的价值 i
A }vKQ  
adjustment 调整；修订；理算〔保险〕 w8Sv*K  
adjustment centre 调剂中心 \*t~==WB
 
adjustment lag 调整过程的时间差距；调整时差 Y"g.IK`V  
adjustment mechanism 调整机制 ,F6=b/eZ  
adjustment of loss 亏损调整 pc]J[ S?P  
adjustment process 调整过程；调整程序 XRN+`J  
adjustment range 调整幅度 ^Q<mV*~  
administered exchange rate 受管制汇率 Wi.5Y{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 t<iEj"5  
administration expenses 行政费用 X;F8_+Np  
administration fee 手续费；行政费 I^\&y(LJF  
administration in bankruptcy 破产管理 s"KJiQKGM  
administration order 遗产管理令 ),:c+~@@kT  
administrator 管理人；遗产管理人 ~Heb1tl;  
administrator of the estate 遗产管理人 R\3VB NX.g  
admission of debt 债项承认书 K$ }a8rH  
admission of proof 接纳债权证明 5Qwh(C^H  
advance 放贷款项；垫付款项；预支款项；预付款项 AM"jX"F9/  
advance account 暂支帐目；预付款帐户 ENVk{QE!  
advance compensation 预付补偿金 #18FA|   
advance from shareholder 股东垫款 d~J-|yyT  
advance pending reimbursement 预支以待日后付还 Hy:V`>  
advanced economy 先进经济体系 YIhm$A"z0"  
advancement 预付；预付财产 +EXJ\wy  
advances warrant 垫款令 Y*oDO$6  
advancing 贷出 #SVNHpx  
adverse balance 逆差 [(kB 5 a  
adverse exchange 逆汇 yM.IxpT#$  
advertisement addressed to shareholders 在报章刊登的致股东通告 ZFm`UXS  
advice for collection 托收通知书 w8Q<r.  
advice of drawing 提款通知书；汇票通知书 )::>q5c  
advice of payment 付款通知 9# 4Y1LS)  
Advisory Committee [Securities and Futures Commission] #FOqP!p.E  
谘询委员会〔证券及期货事务监察委员会〕 Cs3^9m6;d  
Advisory Committee on Diversification 经济多元化谘询委员会 y;cUl, :v  
affidavit 誓章；遗产申报誓章 zdl%iop3
e  
affidavit of no receipt 述明无收款的誓章 = {'pUU  
affiliate 联号；联营公司；附属公司 3\O|ii  
affiliated company 附属公司；联号；联营公司 .jw}JJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {]*x*aa\  
affordability 负担能力 rHge~nY<  
African Development Bank [AfDB] 非洲开发银行 J@pb[OL,  
after-acquired property 事后取得的财产 ( lm&*tKm  
after-hours dealing 市后交易 sb_oD{+gW  
after-tax profit 税后盈利；税后利润；税后溢利 lT&wOm3  
agency agreement 代理协议 LWoG4s?w  
agency expenses 代理机构的开支 h5_G4J{1  
agency fee 代理费 p^kUs0$GS  
Agency Law 《代理法》 +yob)%  
agent 代理人；承销人 %sBAl.!BN  
agent of company 公司代理人 &.13dq  
agent's fee 代理人费；经纪费 MB ju![n  
aggregate 总计；总数；总体数字 j1
q[2'  
aggregate amount 总款额；总额 s.Y4pWd5@  
aggregate assets and liabilities 总体资产与负债 =;a!u  
aggregate at constant price 按固定价格计算的总体数字 Di_2Plo)4  
aggregate demand 总需求 5wao1sd#  
aggregate gross position 总持仓量 )4U>!KrY  
aggregate limit 总限额 =WdaxjenZ/  
aggregate of salaries tax 合计薪俸税 -{XRA
6  
aggregate performance 总体表现；总体业绩 O`GsS{$sS  
aggregate supply 总体供应 r~-.nb"P  
aggregate surplus 总盈余 s&kQlQ=  
aggregate total 整体总额 >>b3ZE|5  
aggregate value 总值；合计价值 ,C.:;Ime({  
aggregated basis 合计基准 D-Vai#Cd  
aggregated net chargeable income 合计应课税入息实额 )5j;KI%t  
aggregation 合并计算；合计；总和 V3;.{0k  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]?1Y e8>Y<  
aggregation of property 财产的总和 SnlyUP~P  
agio 差价；贴水 Pz#7h*;cw.  
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》 qSqI7ptA\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment keW~ NM  
《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》 PP~rn fE  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0_P}z3(M  
《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》 an
w}w!@U  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #PDf,^
 
《香港政府和大韩民国政府关于相互促进和保护投资协定》 HjqB^|z  
agreement for a settlement 授产协议 ,B(7\  
agreement for assignment 转让协议 /iNa'W5\  
agreement for sale 售卖协议；买卖协议 o}Odw;  
agreement for sale and purchase 买卖协议 -4w=s|#.\  
agreement for the payment of interest 支付利息协议 PjT=$]  
agreement for the repayment of money 还款协议 .roqEasu8  
agreement of reinsurance 再保险协议 v8gdU7Ll,  
Agricultural Bank of China 中国农业银行 p^nL&yIW,%  
air passenger departure tax 飞机乘客离境税 E9|eu\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 n,HE0Zn]Y_  
airport tax 机场税 OH^N" L  
alcohol duty 酒精税 <e]Oa$  
alienation 让与；让渡；转让 q+KzIde|%  
alimony 生活费；赡养费 "LYh7:0s!k  
All Ordinaries Index [AOI] 所有普通股指数 R3)57OyV  
all risks 全险；综合险 Q-Ux<#
  
All Sales Record for Stock Market 《股票市场成交报告》 \l"&A  
Allied Capital Resources Limited 新联财务有限公司 %<?0apO  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 E5el?=,i  
allocation letter 拨款信件 bPD`+:A_  
allocation of fund 分配款项；预留款项 8(.mt/MR
 
allocation of profit 利润分配；溢利分配 R+q"_90_  
allocation warrant 拨款令 V}d9f2  
allotment 分配；配股 KTvzOI8  
allotment notice 股份配售通知；配股通知 &zQ2M#{82  
allotment of shares 股份分配
@D-AO_  
allowable 可获宽免；免税的 f\+fo  
allowable business loss 可扣除的营业亏损 Iz6y{E  
allowable expenses 可扣税的支出 WwF~d+>|C  
allowance 免税额；津贴；备抵；准备金 )15Z#`x  
allowance for debts 债项的免税额 F-D]TRG/*]  
allowance for depreciation by wear and tear 耗损折旧免税额 x\&`>>uA  
allowance for funeral expenses 殡殓费的免税额 W"{v2xi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -[= drj9I  
allowance for repairs and outgoings 修葺及支出方面的免税额 svelYe#9z  
allowance to debtor 给债务人的津贴 g~7Ri-"  
alteration of capital 资本更改 FJ*i\Q/D  
alternate trustee 候补受托人 ]sz
3]"2  
amalgamation 合并 Q%/<ZC.Mz6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,\ 2a=Fp  
ambit of charges 征税范围；收费范围 ^l^fD t  
amended valuation 经修订的估值 J$4wL F3  
American Commodities Exchange 美国商品交易所 H/M Au7  
American Express Bank Limited 美国运通银行 Z3k(P  
American Stock Exchange 美国证券交易所 )eUW5 tS  
amortization 摊销 Zh5RwQNE~  
amount due from banks 存放银行同业的款项 p~ 
C.IG  
amount due from banks abroad 存放海外银行同业的款项 VL[R(a6c <  
amount due from holding companies 控股公司欠款 -/_L*oYli  
amount due from local banks 存放本港银行同业的款项 AC O)Dt(Y  
amount due to banks 银行同业的存款 8<mjh0F-,
 
amount due to banks abroad 海外银行同业的存款 sS&Z ,A  
amount due to holding companies 控股公司存款 KbL V'%D  
amount due to local banks 本港银行同业的存款 jENr>$$  
amount due to outport banks 外埠银行同业的存款 O8|5KpXd@  
amount for note issue 发行纸币的款额 KZ!3j_pKy  
amount of bond 担保契据的款额 nd;fy$<J\  
amount of consideration 代价款额 d!KsNkk  
amount of contribution 供款数额 1Z[/KJ  
amount of indebtedness 负债款额 +(xeT+J  
amount of principal of the loan 贷款本金额 vA$o~?a]/  
amount of rates chargeable 应征差饷数额 7'wS\/e4a  
amount of share capital 股本额 Qr1e@ =B  
amount of sums assured 承保款额 ZpUCfS)|&  
amount of variation 变动幅度 j8|g!>Nv  
amount of vote 拨款数额 =fm]Dl9h*  
amount payable 应付款额 hYQ_45Z*?  
amount receivable 应收款额 *A}cL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g}laG8  
analysis 分析 st"{M\.p  
ancillary risk 附属风险 Oz|K8p  
annual account 周年帐目；周年帐目报表；年度决算；年结 b
}T6v  
annual accounting date 年结日期 zkTp`>9R  
annual allowance 每年免税额；年积金；年度津贴；年津 |IunpZV  
annual balance 年度余额 Ngb(F84H?  
annual disposable income 每年可动用收入 v+jsC`m  
annual estimates 周年预算 KXV[OF&J  
annual fee 年费 IHgeQ F ~  
annual general meeting 周年大会 *lef=:&,,  
annual growth rate 年增率；每年增长率 5XuT={o  
annual long-term supplement 长期个案每年补助金 i"|$(2  
annual pensionable emolument 可供计算退休金的年薪 bs9aE<j  
annual report 年报
| ohL]7b<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T&86A\D\z  
annual return 周年报表；周年申报表；每年报税表格 "x@=
'>:$  
Annual Return Rules 《周年报表规则》 p8
s:g~ W  
annual review of consumer prices 每年消费物价回顾 "<}&GcJbz  
annual roll-forward basis 逐年延展方式 J5h+s-'  
annual salary 年薪 &V|>dLT>A  
annual statement 年度报表；年度决算表 5Z4-Z  
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 |QV!-LK  
annuitant 年金受益人 jjJ2>3avY  
annuity 年金 0!z@2[Pe66  
annuity contract 年金合约 So
ie^$ Y  
annuity on human life 人寿年金 Qb8K
Ppd  
antecedent debt 先前的债项 ZVeaTK4_ t  
ante-dated cheque 倒填日期支票 ZoKcJ
A  
anticipated expenditure 预期开支 ~&\ f|%  
anticipated net profit 预期纯利 a[lY S{  
anticipated revenue 预期收入 x8
;`i$  
anti-inflation measure 反通货膨胀措施 '0$?
h9"  
anti-inflationary stance 反通货膨胀立场 &V>fYgui  
apparent deficit 表面赤字 yr#5k`&\_  
apparent financial solvency 表面偿债能力 AmwWH7,g  
apparent partner 表面合伙人 4tSv{B/}  
application for personal assessment 个人入息课税申请书 .I}:m%zv  
application of fund 资金应用 JbB}y'c4}=  
application to release as liquidator and to destruct the books of accounts and documents 'qdPw%d  
申请免除清盘人职务及毁灭帐簿与文件 2,aPr:]  
appointed actuary 委任精算师 ++L?+^h  
appointed auditor 委任核数师；委任审计师 c!8=lrT.  
appointed trustee 委任的受托人 3~e8bcb  
appointer 委任人 *m%]zj0bo  
apportioned pro rata 按比例分摊 $+}+zZX5  
apportionment 分配；分摊  FgL,k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +n}$pM|NKU  
apportionment formula 分摊方程式 PSawMPw  
apportionment of estate duty 遗产税的分摊 tNVV)C  
appraisal 估价；评估 %gnM(pxl  
appreciable growth 可观增长 gX{
loG  
appreciable impact 显着影响 TpA\9N#$  
appreciable increase 可观增长 fQLt=Lrp  
appreciation 增值；升值 _Lw
OOZj  
appreciation against other currencies 相对其他货币升值 vIvVq:6_3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 EQqx+J&!  
appreciation tax 增值税 kY]W
Qu  
appropriation 拨款；拨用；拨付 PpLU  
appropriation account 拨款帐目 [sW.CK=3  
Appropriation Bill 拨款法案 Og;-B0,A  
appropriation-in-aid system 补助拨款办法 EBtLzbj  
approved assets 核准资产 yfU<
UQ!1  
approved basket stock 认可一篮子证券 Yxv9  
approved budget 核准预算 = 07Gy,=i  
approved charitable donation 认可慈善捐款 (;VVCAoy  
approved charitable institution 认可慈善机构 `
Q+moX  
approved currency 核准货币；认可货币 kj+
#TnF-  
approved estimates 核准预算 VL[)[~^  
approved estimates of expenditure 核准开支预算 gPC*b+  
approved overseas insurer 核准海外保险人 'WHHc 9rG,  
approved overseas trust company 核准海外信托公司 `>DP,D)w(  
approved pooled investment fund 核准汇集投资基金 g+-;J+X8  
approved provident fund scheme 认可公积金计划 eT'
nl,e|  
approved provision 核准拨款
Vtppuu$  
approved redeemable share 核准可赎回股份 >=iy2~Fz,  
approved regional stock 认可地区性证券 4'KOp&#l K  
approved retirement scheme 认可退休金计划 [P|[vWO  
approved subordinated loan 核准附属贷款 1_$xSrwcF  
arbitrage 套戥；套汇；套利 I8OD$`~*U6  
arbitrageur 套戥者；套汇者 uS&|"*pR  
arbitrary amount 临时款项 Ax oD8|  
arrangement 措施；安排；协定 M5T9JWbN  
arrears 欠款 xoB},Xl$D  
arrears of pay 欠付薪酬 k%[3Q>5iM  
arrears of revenue 逾期未收税款；逾期未收的帐项 xUF_1hY  
articles of association 组织章程；组织细则；组织章程细则 yGg,$WM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E&yD8=vw  
ascertainment of profit 确定利润 crO@?m1  
"Asia Clear" “亚洲结算系统” CukC6ub  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _WX#a|4h{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V8=Y@T,  
Asian Development Fund [ADF] 亚洲发展基金 C8a*Q"  
Asian dollar bond 亚洲美元债券 D71;&G]0  
Asian dollar market 亚洲美元市场 zF4
[}*  
Asian dollar rate 亚洲美元利率 ,fEO> i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Z -%(~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 61U<5:#l  
asked price 沽盘；喊价；索价；卖方报价
,2oF:H  
assessable income 应评税入息 R~bC,`Bh  
assessable loss 应评税亏损 hVjNZ  
assessable profit 应评税利润 y80ykGPT\&  
assessable value 应评税值 y{q*s8NY  
assessed profit 估定利润 zU6a'tP  
assessed value 经评估价值 jQU"Ved  
assessment 评税；评定；估价；评税单 K!D o8|  
assessment number 评税编号；估价编号 \yrisp#`  
assessment of additional tax 补加税评税 :hGPTf  
assessment of performance 业绩评估；实绩评价 _wb0'xoK"  
Assessor 评税主任 93[DAs  
asset price bubbles 资产价格泡沫 Ba\6?K  
asset-backed securities 具资产保证的证券 3p?KU-  
assets accretion 资产增值 T+LJ*I4  
assets and liabilities 资产与负债 7z_;t9Y  
assets betterment statement 资产递增表；资产改进表 R`F,aIJ]  
assets lending 实物放款；有抵押贷款 `k\
grr.J  
assets of the company passing on the death 死者去世时转移的公司资产 [NnauItI  
assets pledged as security for liabilities 用作负债抵押的资产 `SO|zz|'  
assets portfolio 资产投资组合 8#R
?]Uwq  
assets price 资产价格 f[gqT yiP  
assets quality 资产质素 2?Ye*-  
assets realization 资产变现 VcK}2<8:+~  
assets refinancing arrangement 资产再集资安排 ^4%Zvl  
assets securitization 资产证券化 PR<||"03  
assets situated outside Hong Kong 在香港以外地方的资产 fIoIW&iy  
assets stripping 削减资产；拆卖资产 ;0ME+]`"3  
assets value 资产值 !#wdVe_(  
assignee 承让人 IB.yU,v  
assignment 转让；转让书；转让契 S\y%4}j  
assignment of interest 权益转让 5)1+~B  
assignment of letters patent and trade mark 专利证书及商标转让 ^EVc95|Z  
assignment of property 物业转让；物业转让书 {Hr$wa~  
assignment right 转让权 wLuv6\E  
assignor 转让人 NV4g~+n  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 PIcrA2ll  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2EQ6J  
associate member 附属会员 "s W-_j
]  
associated body corporate 相联法人团体 3`9{T>  
associated company 相联公司；联属公司 wHz?#MW 3L  
associated corporation 相联法团 /EwGW  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {>0V[c[~  
公认会计师公会〔英国〕 "Clz'J]{  
Association of Futures Exchange Brokers 香港期货经纪协会 F{k+7Ftc  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Dj-s5pAW  
association of underwriters 承保人组织 b(GFMk  
assumption of control 接管 Np)3+!^1"  
assurance 担保；保险；转易；转易书 &R+#W  
assurance of interest 权益的转易 jdevat,&u  
at 19XX price 按一九ＸＸ年价格计算 j-]&'-h}#  
at a discount 按赔价计算；按贴水价格计算；打折扣
QzGV.Mt2  
at a premium 按溢价计算；按升水价格计算 JM0I(%Z%  
at call 通知付款；按通知 vUQFQ  
at constant market price 按固定市价计算 7J>Gd  
at constant price 按固定价格计算 ~E4"}n[3A#  
at cost 按成本计算 [n,?WwC  
at current market price 按当时市价计算；按现时市价计算 =fc:6JR  
at current price 按当时价格计算；按现时价格计算 ^ L:cjY/  
at factor cost 按要素成本计算；按生产要素成本计算 zH)_vW  
at money-of-the-day price 按付款当日价格计算 9-*NW0  
at or better 按指定或较佳价位〔买卖指令〕 ]kktoP|D  
at par 按面值计算；平价 B%<e FFV\  
at sight 见票即付 kL@Wb/K JP  
at the close 按收市盘 dOa!htx]  
at the opening 按开市盘 S_J :&9L  
attestation 见证；见证条款 "YFls#4H-  
at-the-money option 平价期权 h?@G$%2  
attorney 受权人；受托代表人 )tZ`K |  
attornment 新拥有人承认书 3bC yTZk  
attributable profit 可归属利润 }{7e7tW6  
attributable share value 可归属股份价值 #*q2d  
Auckland Stock Exchange 奥克兰证券交易所 s #:%x#  
auction 拍卖 c yQ(fIYl  
auctioneer 拍卖商 !J>A,D"-
 
audit 审计；核数 \hk/1/siyF  
Audit Commission 审计署 [2$4|;7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ZIxRyo-i  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ]XUl@Y.   
audit review 帐目审查 r$)$n&j  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 U+]Jw\\l  
audited account 审计帐目；经审计的帐目 ^.X[)U  
audited annual account 经审计的周年帐目 1uG=`k8'k  
audited balance sheet 经审计的资产负债表 1r`i]1<H  
auditor 核数师；核数主任；审计师 a,'Cyv">  
auditor's certificate 核数师证明书；审计师证明书 <2Y0{ 8)  
auditor's report 核数师报告；审计师报告 6=|
&tE  
Aussie bond 澳元债券 6DS43AQs  
austerity budget 紧缩预算 (4~WWU (iT  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 K6\` __mLf  
Australia All Ordinaries Index 澳洲所有普通股票指数 34C``i  
Australian Dollar [AUD] 澳元 jy$@a%FD  
Australian Options Market 澳大利亚期权市场 ayp b  
Australian Securities Commission 澳洲证券事务监察委员会 5P^U_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _&{%Wc5W~F  
Australian Stock Exchange 澳大利亚证券交易所 D\L!F6taS  
Austrian Schilling [ATS] 奥地利先令 Yt1mB[&f^  
authentication 认证；鉴证 N}/>rD  
authority to purchase 委托购买证；委购书 8q_0,>w%  
authorization 认可；核准；授权；授权书 1/j$I~B  
authorization by direction 指示授权 euRss#;  
authorization by instruction 指令授权 }*;EFR6'  
authorization by warrant 令状授权 (*^DN{5  
authorization of unit trust 单位信托的认可 a4GWuozl  
authorized agent 指定代理人 dBEIMn@  
authorized capital 法定资本 MB$a82bY  
authorized clerk 出市员 w[fDk1H)  
authorized dealer 认可交易商 r7z6___  
authorized financial institution 认可财务机构 `bgb*Yaod  
authorized fund 认可基金 ;i)KHj'  
authorized fund house 获授权的基金公司；认可基金公司 2/Nq'  
authorized institution 认可机构 3l:XhLOj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6OUvrfC(H  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 mVf.sA8  
authorized insurer 获授权保险人；获认可承保人 mX_)b>iW  
authorized investment 特准投资项目 1 tfYsg=O  
authorized person 获授权人 Ygj6(2  
authorized representative 获授权代表 3A0_C?E  
authorized share capital 法定股本 2ChWe}f  
automated quotation system 自动报价系统 ]S/G\z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] tW6#e(^l6  
自动交易系统〔香港期货交易所有限公司〕 O8RzUg&  
automatic adjustment mechanism 自动调整机制 ]mkJw3  
automatic adjustment system 自动调整系统 `"<2)yq?  
Automatic Clearing House 自动票据交换所 p]f&mBO*  
automatic exchange rates accumulation system 自动化汇率累集系统 9`X&,S~e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 N=fz/CD)I  
automatic teller machine [ATM] 自动柜员机 -q2MrJ*  
autopay 自动转帐 $ad&#q7  
available assets 可用资产 =y;@?=T  
available fiscal reserve 现存财政储备 19y 0$e_V  
available profit 可用利润 OXtBJYe  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 B3b,F
#  
average 平均；平均数；海损 `ut)+T V  
average basic salary 平均基本薪金 jb@\i@-  
average consumer expenditure 平均消费开支；一般消费开支 {g=b]yg\o  
average cost 平均成本 ,?=KgG1i  
average cost of land production 增辟土地平均成本 E`E'<"{Yd  
average daily turnover 平均每日成交额 : ^(nj7D  
average daily wage rate 平均每日工资率 *FPg
#a+  
average expenditure pattern 平均开支模式 I)[B9rbe
 
average growth rate 平均增长率 "Pdvmur  
average net fixed assets 固定资产平均净值 }MZan" cfo  
average of relatives 相对价格平均数 Q]i[.ME  
average price 平均价格 f)gGH'yOQ  
average propensity to consume 平均消费倾向；一般消费倾向 $%}>zqD1  
average propensity to save 平均储蓄倾向；一般储蓄倾向 {CP o<lz  
average rate 平均率 75Fp[Q-  
average revenue 平均收入；平均收益 -N^=@Yx)  
average stock 平均库存；平均存货 ' o=E!?  
average yearly rent 平均年租 HTNA])G  
avoidance of double taxation 避免双重课税 +{vQSFW  
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 /$*; >4=>f  
t'Htx1#Zc[  
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