一些有用的会计术语(也不知道发的地方对不对)A

A: 4)2*|w  
A share Ａ股；甲类股份 WbH/K]/1)h  
abatement of tax 减税；减扣免税额 0x^$q? \A  
ABN AMRO Bank N.V. 荷兰银行 T<zonx1  
above-the-line expenditure 线上项目支出；经常预算支出 cdU2ph_  
above-the-line receipt 线上项目收入；经常预算收入 R$,`}@VqZ3  
ABSA Asia Limited 南非联合亚洲有限公司 c}Z,xop<P{  
absolute change 绝对数值变更 rA*,)I_v@  
absolute expenditure 实际开支 AG}' W  
absolute guideline figure 绝对准则数字 ZM;EjS1  
absolute interest 绝对权益 [$[t.
m  
absolute order of discharge 绝对破产解除令 ieBW 0eMi  
absolute profit margin 绝对利润幅度 >;xEzc!W3*  
absolute value 实值；绝对值 rF~q"9  
absolutely vested interest 绝对既得权益 +*0THol-  
absorbed cost 已吸收成本；已分摊成本 |&n dQ(!l  
absorption 吸收；分摊；合并 AaTtYd  
absorption rate 吸收率；摊配率；分摊率 86%weU/*  
ACB Finance Limited 亚洲商业财务有限公司 n^&QOII@>  
acceptable form of reciprocity 合理的互惠条件 R~RY:[5?w  
acceptable rate 适当利率；适当汇率 *kyy
''r  
acceptance agreement 承兑协议 8"8{Nf-"  
acceptance for honour 参加承兑 xDADJ>u2K  
acceptor 承兑人；接受人；受票人 mSQ!<1PM  
acceptor for honour 参加承兑人 yv
Dzxu  
accident insurance 意外保险 4vqu(w8 L  
Accident Insurance Association of Hong Kong 香港意外保险公会 R<UjhCvx.  
accident insurance scheme 意外保险计划 aE{b65'Dt  
accident year basis 意外年度基准 "6KOql3  
accommodation 通融；贷款 Cc Ni8Wg_  
accommodation bill 通融票据；空头票据 PYz| d  
accommodation party 汇票代发人 $Uewv +  
account balance 帐户余额；帐户结余 HwST^\Ao  
account book 帐簿 g1zqh,  
account collected in advance 预收款项 Tg:NeAN7(  
account current book 往来帐簿 3;:xEPb._6  
account of after-acquired property 事后取得的财产报告 4zf#zJw  
account of defaulter 拖欠帐目 H8\{GGg  
account payable 应付帐款 3&' STPpW  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 GUN<ZOYb=  
account receivable 应收帐款 *"zE,Bp"  
account receivable report 应收帐款报表 H50nR$$<*Y  
account statement 结单；帐单；会计财务报表 +Z;0"'K'e  
account title 帐户名称；会计科目 _4E+7+  
accountant's report 会计师报告 t&r?O dc&m  
Accountant's Report Rules 会计师报告规则 tQ&#FFt,)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 uDoSe^0  
Accounting Arrangements 《会计安排》 fs)O7x-B(  
accounting basis 会计基础 9(X *[X#  
accounting by Official Receiver 破产管理署署长呈交的帐目  %;W8;  
Accounting Circular 《会计通告》 m9e$ZZG$  
accounting class 会计类别 #='#`5_5  
accounting date 记帐日期；会计结算日期 ^Ws~h\{%  
accounting for money 款项核算 um8ZhXq  
Accounting Officer 会计主任 J7cqnj  
accounting period 会计报告期；会计期 D3^v[>E2  
accounting policy 会计政策；会计方针 T >-F~?7Sv  
accounting practice 会计惯例 ` jUn  
accounting principle 会计准则 >LLzG  
accounting record 会计记录 Q o=  
accounting report 会计报告 t]&n_]`{.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^9{ 2  
Accounting Society of China 中国会计学会 KPO((G0&  
accounting statement 会计报表 lJYv2EZ  
accounting system 会计制度；会计系统 \uPT-M*  
accounting transaction 会计事项；帐务交易 6|jE3rHw  
accounting treatment 会计处理 3t_5Xacj  
accounting year 会计年度 &Y#9~
$V=  
accretion 增值；添加 HE,wEKp  
accrual 应计项目；应累算数目 6)bfd^JYn  
accrual basis 应计制；权责发生制 s[s^z<4G  
accrual basis accounting 应计制会计；权责发生制会计 9n%W-R.  
accrue 应累算；应计 ljf9L:L  
accrued benefit 应累算利益 ]g)%yuox9F  
accrued charges 应计费用 ovfw_  
accrued cumulative preference share dividend 应累算的累积优先股股息 \@F{Q-  
accrued expenses 应累算费用 X|q0m3jt  
accrued interest payable 应付利息；应计未付利息 |ITg-t  
accrued interest receivable 应收利息；应计未收利息 UNAuF8>K  
accrued right 累算权益 ?t
%5/  
accruing profit 应累算的利润 <kM%z{p  
accumulated fiscal reserve 累积财政储备 EwOTG Y{0p  
accumulated profit 累积利润；滚存溢利 {MEU|9@ Y  
accumulated reserve 累积储备 ,`Mlo  
accumulation of surplus income 累积收益盈余 'V>+G>U  
acquired assets 既得资产 d z\b]H]  
acquisition 收购；购置；取得 Wex4>J<`/
 
acquisition cost 购置成本 ypifXO;m7  
acquisition expenses 购置费用 iH$N HfH  
acquisition of 100% interest 收购全部股权 i*;
V4zh  
acquisition of control 取得控制权 dJ;;l7":~  
acquisition of fixed assets 购置固定资产 G?V3lQI1n  
acquisition of shell “买壳” k/mY. 2yPv  
acquisition price 收购价 V('b|gsEo  
act of God 天灾 W ][IHy<   
acting partner 执事合伙人 p,0 \NUC  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7yj2we  
active partner 积极参与的合伙人 G^OSXf5  
active trading 交投活跃 =1JRu[&]8  
actual circulation 实际流通 o._^  
actual cost 实际成本 So 5{E4[  
actual expenditure 实际开支；实际支出 nbRg<@  
actual income 实际入息；实际收入；实际收益 UM]wDFn'E  
actual market 现货市场 a3)#tt=rA  
actual price 现货价；实际价格 j>:T)zhyY  
actual profit 实际利润 @]7\.>)  
actual quotation 实盘；实际价位；实际报价 ynd}w G
'  
actual year basis 按实际年度计算 L7b{H22  
actuals 实货 @Uu\x~3y  
actuarial investigation 精算调查 x~z 2l#ow  
actuarial principle 精算原则 -|T^  
actuarial report 精算师报告 Af%?WZlOq  
Actuarial Society of Hong Kong 香港精算学会 FPMk&  
actuarial valuation 精算师估值 ;K_B,@:'  
actuary 精算师 g-s@m}[T  
ad referendum agreement 暂定协议；有待覆核的协定 V:+bq`  
ad valorem duty 从价税；按值征税 0CR;t`M@  
ad valorem duty system 从价税制 ;|%r!!#-t  
ad valorem fee 从价费 I"!{HnSG`  
ad valorem tariff 从价关税 :({<"H)!'  
additional allowance 额外免税额 4CCux4)N  
additional amount for unexpired risk 未过期风险的额外款额 0k>&MkM\^  
additional assessable profit 补加应评税利润 6]3ZUH;  
additional assessment 补加评税 -,
tYfQ;:  
additional commitment 额外承担 7wnzef?)  
additional commitment vote 额外承担拨款 `sXx,sV?B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0T5>i 0/  
additional dependent parent allowance 供养父母额外免税额 2n=;"33%a  
additional provision 额外拨款 %q
HT!aP  
additional stamp duty 附加印花税 9..k/cH  
additional tax 补加税罚款；补加税款 a]k&$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {3Rax5Ty  
adjudged bankrupt 被裁定破产 ^/uGcz|.  
adjudicated bankrupt 裁定破产人 5a&wM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 y{sA["   
adjudication of bankruptcy 裁定破产；宣告破产 4ca-!pI0  
adjudication of insolvency 裁定无力偿还债务 R;yAqr29  
adjusted actual 经调整的实数；调整后的实数 E6gEP0b  
adjusted current assets 经调整的流动资产；调整后的流动资产 *LVM}| f  
adjusted figure 经调整的数字；调整后的数额 ww2Qa-K  
adjusted liabilities 经调整的负债；调整后的负债 bi[l,  
adjusted loss 经调整的亏损；调整后的亏损 q ha1b$  
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 {P5@2u6S  
adjusted profit 经调整的利润；调整后的利润 m0,9yY::wj  
adjusted surplus 经调整的盈余额；调整后的盈余额 g}-Z]2(c#  
adjusted value 经调整的价值；调整后的价值 kA_3o)J  
adjustment 调整；修订；理算〔保险〕 yM2&cMHH~  
adjustment centre 调剂中心 l_%~X9"  
adjustment lag 调整过程的时间差距；调整时差 v3"xJN_,[p  
adjustment mechanism 调整机制 $Da^z[8e  
adjustment of loss 亏损调整 ?X1#b2s  
adjustment process 调整过程；调整程序 iQF}x&a<  
adjustment range 调整幅度 ~}AP@t*  
administered exchange rate 受管制汇率 {;E/l(HNI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (?!0__NN;  
administration expenses 行政费用 E-D5iiF  
administration fee 手续费；行政费 Uk9g^\H<D  
administration in bankruptcy 破产管理 GP$Y4*y/  
administration order 遗产管理令 B,>FhX>h  
administrator 管理人；遗产管理人 -Tx tX8v  
administrator of the estate 遗产管理人 Mvv=)?:  
admission of debt 债项承认书 u^9c`  
admission of proof 接纳债权证明 w!RH*S  
advance 放贷款项；垫付款项；预支款项；预付款项 .7FI%  
advance account 暂支帐目；预付款帐户 S+G)&<a^  
advance compensation 预付补偿金 ,LZ:y1z'V-  
advance from shareholder 股东垫款 aAM UJk  
advance pending reimbursement 预支以待日后付还 MDPMOA  
advanced economy 先进经济体系
aC:l;  
advancement 预付；预付财产 l'T0<  
advances warrant 垫款令 p#d UL9  
advancing 贷出 Wwha?W>  
adverse balance 逆差 I={{VQ  
adverse exchange 逆汇 ArYF\7P  
advertisement addressed to shareholders 在报章刊登的致股东通告 ];;w/$zke  
advice for collection 托收通知书 ([*t.  
advice of drawing 提款通知书；汇票通知书 DcA'{21  
advice of payment 付款通知 !&lPdEc@T  
Advisory Committee [Securities and Futures Commission] B6\VxSX4{  
谘询委员会〔证券及期货事务监察委员会〕 (Y)h+}n5N  
Advisory Committee on Diversification 经济多元化谘询委员会 ?m1$*j  
affidavit 誓章；遗产申报誓章 ]LTc)[5Zj  
affidavit of no receipt 述明无收款的誓章 <h=M Rw,l  
affiliate 联号；联营公司；附属公司 ?<'W~Rm6n  
affiliated company 附属公司；联号；联营公司 % eRwH >  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 29^bMau)v  
affordability 负担能力 S(i(1Hs.  
African Development Bank [AfDB] 非洲开发银行 b<AE}UK  
after-acquired property 事后取得的财产 Ba
0D"2CgY  
after-hours dealing 市后交易 yXx62J  
after-tax profit 税后盈利；税后利润；税后溢利 e,&%Z  
agency agreement 代理协议 QtQ^"d65  
agency expenses 代理机构的开支 ssITe.,ny  
agency fee 代理费 >` QX xTn  
Agency Law 《代理法》 g{hA,-3  
agent 代理人；承销人 [Z\1"m  
agent of company 公司代理人 ?w/nZQWi  
agent's fee 代理人费；经纪费 x 5Dt5Yp"o  
aggregate 总计；总数；总体数字 {Ch"zuPX  
aggregate amount 总款额；总额 F |81i$R  
aggregate assets and liabilities 总体资产与负债 +c`C9RXk  
aggregate at constant price 按固定价格计算的总体数字 ~4MjJKzA  
aggregate demand 总需求 RCYbRR4y  
aggregate gross position 总持仓量 "n }fEVJ,  
aggregate limit 总限额 Q+(:n)G_6E  
aggregate of salaries tax 合计薪俸税 2bnIT>(  
aggregate performance 总体表现；总体业绩 X#,[2&17Fh  
aggregate supply 总体供应 hX%v`8  
aggregate surplus 总盈余  /kU@S
 
aggregate total 整体总额 gsWlTI  
aggregate value 总值；合计价值 #.+*G`m  
aggregated basis 合计基准 Xh
AcC  
aggregated net chargeable income 合计应课税入息实额 }]+}Tipd  
aggregation 合并计算；合计；总和 >5Oy^u6Ly  
aggregation of incomes of husband and wife 夫妇入息合并计算 Z'dI!8(Nf  
aggregation of property 财产的总和 r/sRXM:3cZ  
agio 差价；贴水 Ko|xEz=  
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》 OW}j4-~wL  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment oy bzD  
《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》 ( L\G!pP.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment MVP)rugU  
《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]MM7hMuR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [e@OHQM  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 P8,jA<W  
agreement for a settlement 授产协议 5zw23!  
agreement for assignment 转让协议 )|R0_9CLV  
agreement for sale 售卖协议；买卖协议 1vK(^u[  
agreement for sale and purchase 买卖协议 [pgkY!R?)  
agreement for the payment of interest 支付利息协议 OXX(OCG>  
agreement for the repayment of money 还款协议 w^E]N  
agreement of reinsurance 再保险协议 GdeR#%z  
Agricultural Bank of China 中国农业银行 4*XP;`  
air passenger departure tax 飞机乘客离境税 A|_%'8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ZX6=D>)u  
airport tax 机场税 _AHB|P I  
alcohol duty 酒精税 lEbR)B,  
alienation 让与；让渡；转让 ilcy/  
alimony 生活费；赡养费 1qKxg  
All Ordinaries Index [AOI] 所有普通股指数 40d9/$uzh  
all risks 全险；综合险 I u~aTgHX%  
All Sales Record for Stock Market 《股票市场成交报告》 TgE.=`"7  
Allied Capital Resources Limited 新联财务有限公司 f9XO9N,hE:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >wk=`&+V@  
allocation letter 拨款信件 b;`#Sea  
allocation of fund 分配款项；预留款项 gc:p@<  
allocation of profit 利润分配；溢利分配 Y1_6\zpA  
allocation warrant 拨款令 lPQ Ut!xI  
allotment 分配；配股 VfC[U)w*vm  
allotment notice 股份配售通知；配股通知 .y_bV=  
allotment of shares 股份分配 $CwTNm?  
allowable 可获宽免；免税的 d>b,aj(  
allowable business loss 可扣除的营业亏损 NT9- j#V  
allowable expenses 可扣税的支出 |XA aKZA  
allowance 免税额；津贴；备抵；准备金 t2%@py*bU  
allowance for debts 债项的免税额 2X;0z$  
allowance for depreciation by wear and tear 耗损折旧免税额 WlRZ|.
 
allowance for funeral expenses 殡殓费的免税额 &T/q0bwd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0/00W6r0  
allowance for repairs and outgoings 修葺及支出方面的免税额 (9 z.IH7}k  
allowance to debtor 给债务人的津贴 UNcJ=   
alteration of capital 资本更改 JvWs/AG1  
alternate trustee 候补受托人 {S
"  
amalgamation 合并 ,-IF++q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]G o~]7(5|  
ambit of charges 征税范围；收费范围 q{Ta?|x#  
amended valuation 经修订的估值 :f !=_^}  
American Commodities Exchange 美国商品交易所 9k+&fyy  
American Express Bank Limited 美国运通银行 (T#(A4:6S  
American Stock Exchange 美国证券交易所 (zro7gKked  
amortization 摊销 Y=Ar3O*F  
amount due from banks 存放银行同业的款项 nh&J3b}B!  
amount due from banks abroad 存放海外银行同业的款项 i&'^9"Z)O  
amount due from holding companies 控股公司欠款 vb.Y8[  
amount due from local banks 存放本港银行同业的款项 CbH T #  
amount due to banks 银行同业的存款 i_'R"ob{S  
amount due to banks abroad 海外银行同业的存款 `ToRkk&&>{  
amount due to holding companies 控股公司存款 k1Mxsd  
amount due to local banks 本港银行同业的存款 ywQ!9 \  
amount due to outport banks 外埠银行同业的存款 8&A|)ur4  
amount for note issue 发行纸币的款额 Up/u|A$0V  
amount of bond 担保契据的款额 JU=\]E@8c  
amount of consideration 代价款额 C(1A8  
amount of contribution 供款数额 MHr0CYyb.  
amount of indebtedness 负债款额 am'p^Z@  
amount of principal of the loan 贷款本金额 pGb
Fg&  
amount of rates chargeable 应征差饷数额 v!{'23`87  
amount of share capital 股本额 3{I=#>;  
amount of sums assured 承保款额 #9hXZr/8  
amount of variation 变动幅度 x [{q&N!"`  
amount of vote 拨款数额 vu'!-K=0  
amount payable 应付款额 mLk6!&zN  
amount receivable 应收款额 XAULD]Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Fb{`a[&  
analysis 分析 >upXt?  
ancillary risk 附属风险 Aiks>Cyi23  
annual account 周年帐目；周年帐目报表；年度决算；年结 hKzBq*cV  
annual accounting date 年结日期 *CPB5s  
annual allowance 每年免税额；年积金；年度津贴；年津 sg6w7fp>  
annual balance 年度余额 oA3W {  
annual disposable income 每年可动用收入 k"^t?\Q%vI  
annual estimates 周年预算 %L\{kUam  
annual fee 年费 lgjo
F_D  
annual general meeting 周年大会 M\?uDC9  
annual growth rate 年增率；每年增长率 b6WC@j`*T  
annual long-term supplement 长期个案每年补助金 @a.6?.<L  
annual pensionable emolument 可供计算退休金的年薪 3e!Yu.q:  
annual report 年报 ;LF)u2x=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2) /k`Na  
annual return 周年报表；周年申报表；每年报税表格 v1X&p\[d  
Annual Return Rules 《周年报表规则》 z^a!C#IX  
annual review of consumer prices 每年消费物价回顾 \BbOljM=  
annual roll-forward basis 逐年延展方式 bUAR<R'E  
annual salary 年薪 ?;r8SowZ7  
annual statement 年度报表；年度决算表 X@h^T>["  
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 LcpyW=)}"V  
annuitant 年金受益人
%M;_(jda  
annuity 年金 \A3>c|  
annuity contract 年金合约 x(3 I?#kE  
annuity on human life 人寿年金 THbtu*E
l  
antecedent debt 先前的债项 32bkouq  
ante-dated cheque 倒填日期支票 Gkodk[VuLs  
anticipated expenditure 预期开支 pT ocqJ22  
anticipated net profit 预期纯利 :9x084ESR)  
anticipated revenue 预期收入 `3sy>GU?  
anti-inflation measure 反通货膨胀措施 [nN\{"~O  
anti-inflationary stance 反通货膨胀立场 %+7T
9>+  
apparent deficit 表面赤字 Vr/` \441  
apparent financial solvency 表面偿债能力 UP~WP@0F  
apparent partner 表面合伙人 1hMX(N&|  
application for personal assessment 个人入息课税申请书 =~W0~lxX  
application of fund 资金应用 -|k&L}\OB0  
application to release as liquidator and to destruct the books of accounts and documents S4{Mu(^xT  
申请免除清盘人职务及毁灭帐簿与文件 HV$9b~(  
appointed actuary 委任精算师 z7@(uIl=X  
appointed auditor 委任核数师；委任审计师 (Xr_ np @  
appointed trustee 委任的受托人  ENYF0wW  
appointer 委任人 9#EHXgz  
apportioned pro rata 按比例分摊 ;5Wx$Yfx  
apportionment 分配；分摊 _86*.3fQG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S-M)MCL  
apportionment formula 分摊方程式 !}L~@[v,uL  
apportionment of estate duty 遗产税的分摊 aX[1H6&=7  
appraisal 估价；评估 x'=3&vc4  
appreciable growth 可观增长 P+;CE|J`X  
appreciable impact 显着影响 #A|D\IhF  
appreciable increase 可观增长 L)R[)$2(g  
appreciation 增值；升值 ~3'OiIw1@  
appreciation against other currencies 相对其他货币升值 dxkRk#mf:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Hlt8al3  
appreciation tax 增值税 4(Cd  
appropriation 拨款；拨用；拨付 zU4V^N'  
appropriation account 拨款帐目 Mg a@JA"  
Appropriation Bill 拨款法案 c+Q.?vJ  
appropriation-in-aid system 补助拨款办法 t4jd KYA  
approved assets 核准资产 j5,^
9'  
approved basket stock 认可一篮子证券 y} $P,  
approved budget 核准预算 KTLbqSS\  
approved charitable donation 认可慈善捐款 pT3X/ra  
approved charitable institution 认可慈善机构 {w |dM#  
approved currency 核准货币；认可货币 &sZ9$s:(^  
approved estimates 核准预算 _X,[]+ziu%  
approved estimates of expenditure 核准开支预算 /slm ]'  
approved overseas insurer 核准海外保险人 7|+|\7l#  
approved overseas trust company 核准海外信托公司 =.qm8+  
approved pooled investment fund 核准汇集投资基金 $KwI}>E4  
approved provident fund scheme 认可公积金计划 7g A08M[O  
approved provision 核准拨款 I9[1U  
approved redeemable share 核准可赎回股份 kb"_6,[Ms  
approved regional stock 认可地区性证券 xb+RRTgj  
approved retirement scheme 认可退休金计划 qLQ <1>u  
approved subordinated loan 核准附属贷款 kvW
|=  
arbitrage 套戥；套汇；套利 BrlzN='j}  
arbitrageur 套戥者；套汇者 cQ3W;F8|n  
arbitrary amount 临时款项
n*vTVt)dJ  
arrangement 措施；安排；协定 H{\.g=01  
arrears 欠款 E(QZ!'%K+m  
arrears of pay 欠付薪酬 PJxak3  
arrears of revenue 逾期未收税款；逾期未收的帐项 VxkCK02k  
articles of association 组织章程；组织细则；组织章程细则 ZR;8rZ](
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eKZ@FEZ  
ascertainment of profit 确定利润 C%}]"0Q1  
"Asia Clear" “亚洲结算系统” &dhcKO<4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %YcxC0S[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 kf%&d}2to  
Asian Development Fund [ADF] 亚洲发展基金 "*++55  
Asian dollar bond 亚洲美元债券 7Sg
weZ}"  
Asian dollar market 亚洲美元市场 b 0LGH. z4  
Asian dollar rate 亚洲美元利率 DU5:+" u3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :]CzN^k(1c  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [%j?.N  
asked price 沽盘；喊价；索价；卖方报价 ?a'6EAErC  
assessable income 应评税入息 oUJj5iu}  
assessable loss 应评税亏损 }}^,7npU  
assessable profit 应评税利润 +Dx1/I  
assessable value 应评税值 j[J5y#  
assessed profit 估定利润 Jv_.itc  
assessed value 经评估价值 prNhn:j  
assessment 评税；评定；估价；评税单 @4IW=V  
assessment number 评税编号；估价编号 @~m=5C  
assessment of additional tax 补加税评税 <Rcu%&;i  
assessment of performance 业绩评估；实绩评价 Awu$g.  
Assessor 评税主任 KQG-2oW  
asset price bubbles 资产价格泡沫 7d&DrI@~  
asset-backed securities 具资产保证的证券 ?QCmSK=
L  
assets accretion 资产增值 _iG2J&1'L  
assets and liabilities 资产与负债 A6Ghj{~  
assets betterment statement 资产递增表；资产改进表 =N YgGEFq.  
assets lending 实物放款；有抵押贷款 /y}"M  
assets of the company passing on the death 死者去世时转移的公司资产 "+=Pp  
assets pledged as security for liabilities 用作负债抵押的资产 L'zE<3O'3  
assets portfolio 资产投资组合 uije#cj#O  
assets price 资产价格 ,:D=gQ@`  
assets quality 资产质素 a}:A,t<6  
assets realization 资产变现 v8ba~  
assets refinancing arrangement 资产再集资安排 2 ;JQX!  
assets securitization 资产证券化 Vy-28icZ`  
assets situated outside Hong Kong 在香港以外地方的资产 '3A+"k-}mh  
assets stripping 削减资产；拆卖资产 R/^@
cA  
assets value 资产值 e]lJqC  
assignee 承让人 ' |&>/dyq  
assignment 转让；转让书；转让契 "-w^D!C  
assignment of interest 权益转让 #SKfE  
assignment of letters patent and trade mark 专利证书及商标转让 Og,Y)a;=  
assignment of property 物业转让；物业转让书 95=gY  
assignment right 转让权 PJzc=XPU  
assignor 转让人 ^_v[QV  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 AY#wVy  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t)YUPDQ@J  
associate member 附属会员 <fN; xIB  
associated body corporate 相联法人团体 qE )Y}oN  
associated company 相联公司；联属公司 taweGc%~  
associated corporation 相联法团 F\a]n^ Y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Pm4e8b  
公认会计师公会〔英国〕 3sH\1)Zz  
Association of Futures Exchange Brokers 香港期货经纪协会 g>so R&*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9YB2e84j  
association of underwriters 承保人组织 (+* ][|T  
assumption of control 接管 et=7}K]l  
assurance 担保；保险；转易；转易书 pmD4j8F_  
assurance of interest 权益的转易 cv}aS_`f  
at 19XX price 按一九ＸＸ年价格计算 <OTWT`G2  
at a discount 按赔价计算；按贴水价格计算；打折扣 nqT>qS[Z  
at a premium 按溢价计算；按升水价格计算 RctU'T  
at call 通知付款；按通知 |,b2b2v?  
at constant market price 按固定市价计算 O|QUNr9  
at constant price 按固定价格计算 >R!"P[*  
at cost 按成本计算 l^\(ss0~  
at current market price 按当时市价计算；按现时市价计算 U4BqO :sd  
at current price 按当时价格计算；按现时价格计算 bmu6@jT  
at factor cost 按要素成本计算；按生产要素成本计算 [F+(^- (  
at money-of-the-day price 按付款当日价格计算 Y9
F)`17  
at or better 按指定或较佳价位〔买卖指令〕 cJCU*(7&  
at par 按面值计算；平价 k<H%vg>{~s  
at sight 见票即付 \)OEBN`9#  
at the close 按收市盘 !xu9+{-  
at the opening 按开市盘 cFK @3a  
attestation 见证；见证条款 *i^`Dw^~y  
at-the-money option 平价期权 h4_b!E@  
attorney 受权人；受托代表人 [)^mBVht  
attornment 新拥有人承认书 GF8 -_X  
attributable profit 可归属利润 we3tx{j  
attributable share value 可归属股份价值 hq=,Z1J  
Auckland Stock Exchange 奥克兰证券交易所 #ly@;!M  
auction 拍卖 zJ+3g!  
auctioneer 拍卖商 mzWP8Hlw  
audit 审计；核数 l
_+6=u  
Audit Commission 审计署 OsQkA2=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #uSK#>H_!  
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〕 Us,)]W.S  
audit review 帐目审查 =!BobC- [b  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 afHaB/t{R  
audited account 审计帐目；经审计的帐目 [#Y' dFQ  
audited annual account 经审计的周年帐目 ciudRK63M  
audited balance sheet 经审计的资产负债表 uRE*%d>  
auditor 核数师；核数主任；审计师 )P?IqSEA%  
auditor's certificate 核数师证明书；审计师证明书 re^Hc(8M  
auditor's report 核数师报告；审计师报告 >c4/?
YV  
Aussie bond 澳元债券 'cV?i&;  
austerity budget 紧缩预算 yhpz5[AuO  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 rEdY>\'  
Australia All Ordinaries Index 澳洲所有普通股票指数 `9Yn0B.  
Australian Dollar [AUD] 澳元 _%~$'Hy  
Australian Options Market 澳大利亚期权市场 54{q.I@n  
Australian Securities Commission 澳洲证券事务监察委员会 +`B'r '  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3uV4/%U  
Australian Stock Exchange 澳大利亚证券交易所 "X04mQn15  
Austrian Schilling [ATS] 奥地利先令 8Hi!kc;f6>  
authentication 认证；鉴证 ^rL_C}YBj-  
authority to purchase 委托购买证；委购书 %y&]'A  
authorization 认可；核准；授权；授权书 EF#QH _X  
authorization by direction 指示授权 87V1#U^  
authorization by instruction 指令授权 UL( lf}M  
authorization by warrant 令状授权 T-gk<V  
authorization of unit trust 单位信托的认可 glE^t6)  
authorized agent 指定代理人 -Fxm
si  
authorized capital 法定资本 =bLY /  
authorized clerk 出市员 d-
-'Rn5  
authorized dealer 认可交易商 `pL^}_>|GM  
authorized financial institution 认可财务机构 Zp&@h-%YoD  
authorized fund 认可基金 ]E3<UR  
authorized fund house 获授权的基金公司；认可基金公司 O/Rhf[7v*  
authorized institution 认可机构 KL
 [ek  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5|I55CTx  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G_ >G'2  
authorized insurer 获授权保险人；获认可承保人 .&1C:>  
authorized investment 特准投资项目 c)}2K0  
authorized person 获授权人 
#aar9  
authorized representative 获授权代表 AVl~{k|  
authorized share capital 法定股本 M6rc!K  
automated quotation system 自动报价系统 Qd &"BEs  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9MY7a=5E~  
自动交易系统〔香港期货交易所有限公司〕 \K iwUz  
automatic adjustment mechanism 自动调整机制 + H_WlYg-  
automatic adjustment system 自动调整系统 +*}{`L- :  
Automatic Clearing House 自动票据交换所 ; A,#;
%j  
automatic exchange rates accumulation system 自动化汇率累集系统 /KCPpERk{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Nc)J18  
automatic teller machine [ATM] 自动柜员机 6GAaV[])'  
autopay 自动转帐 n6MM5h/#r  
available assets 可用资产 `_v
B+a  
available fiscal reserve 现存财政储备 V0*3;n  
available profit 可用利润 c~=B0K-  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _:g&,2bc  
average 平均；平均数；海损 id^sr Mw  
average basic salary 平均基本薪金 (;_FIUz0  
average consumer expenditure 平均消费开支；一般消费开支 J=W0Xi!  
average cost 平均成本 VZy4_v=  
average cost of land production 增辟土地平均成本 I.'b'-
^  
average daily turnover 平均每日成交额 QA#3bFZt1n  
average daily wage rate 平均每日工资率 (=4W-z7  
average expenditure pattern 平均开支模式 ytz SAbj  
average growth rate 平均增长率 e:w&(is  
average net fixed assets 固定资产平均净值 F_;DN: {  
average of relatives 相对价格平均数 l[GOs&D1  
average price 平均价格 jS.g]k  
average propensity to consume 平均消费倾向；一般消费倾向  \ %=9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 &?,6~qm[  
average rate 平均率 6
KZf%)$
 
average revenue 平均收入；平均收益 <#M`5X.  
average stock 平均库存；平均存货 G:W>I=^DaR  
average yearly rent 平均年租 'heJ"k?  
avoidance of double taxation 避免双重课税 `J0i.0p  
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 sP@X g;]  
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