一些有用的会计术语(也不知道发的地方对不对)A

A: -)>(8f  
A share Ａ股；甲类股份 1yJ75/  
abatement of tax 减税；减扣免税额 j@CKO cn2  
ABN AMRO Bank N.V. 荷兰银行 *?p ^6vO  
above-the-line expenditure 线上项目支出；经常预算支出 $':
JI#  
above-the-line receipt 线上项目收入；经常预算收入 HoL~j({  
ABSA Asia Limited 南非联合亚洲有限公司 Q-3r}jJe  
absolute change 绝对数值变更 ;/R kMS  
absolute expenditure 实际开支 8XlU%a6x  
absolute guideline figure 绝对准则数字 C$t.C rxx  
absolute interest 绝对权益 {=qEBbM  
absolute order of discharge 绝对破产解除令 @"0uM?_)-  
absolute profit margin 绝对利润幅度 \*Ts)EW  
absolute value 实值；绝对值 OelU D/[$  
absolutely vested interest 绝对既得权益 V&g)m.d:n  
absorbed cost 已吸收成本；已分摊成本 ]~'9  
absorption 吸收；分摊；合并 dDo6fP2  
absorption rate 吸收率；摊配率；分摊率 <8*A\&  
ACB Finance Limited 亚洲商业财务有限公司 ry
kj2/O  
acceptable form of reciprocity 合理的互惠条件 'OG{*TDPu  
acceptable rate 适当利率；适当汇率 .(JE-upJ"  
acceptance agreement 承兑协议  z7>  
acceptance for honour 参加承兑 #pLd';  
acceptor 承兑人；接受人；受票人 HPT$)NeNc  
acceptor for honour 参加承兑人 '`^`NI`  
accident insurance 意外保险 v, 9MAZ,  
Accident Insurance Association of Hong Kong 香港意外保险公会 p"3_u;cN  
accident insurance scheme 意外保险计划 jgbE@IA@!'  
accident year basis 意外年度基准 |h4aJv  
accommodation 通融；贷款 K8f;AK  
accommodation bill 通融票据；空头票据 &E0P`F,GQA  
accommodation party 汇票代发人 qE!.C}L+  
account balance 帐户余额；帐户结余 LL4yafh  
account book 帐簿 w7s+6,  
account collected in advance 预收款项 .gzNdSE  
account current book 往来帐簿 :OQx;>'  
account of after-acquired property 事后取得的财产报告 #[ipJ %  
account of defaulter 拖欠帐目 [HLXWu3  
account payable 应付帐款 ^1nQDd*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 F=bX\T7  
account receivable 应收帐款 OLg=kF[[  
account receivable report 应收帐款报表 $GB/}$fd&  
account statement 结单；帐单；会计财务报表 Pm*FA8a7  
account title 帐户名称；会计科目 vu V
cv  
accountant's report 会计师报告 2= S;<J
 
Accountant's Report Rules 会计师报告规则 S&^i*R4]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 iK%%  
Accounting Arrangements 《会计安排》 xJlf}LEyF  
accounting basis 会计基础 )!+~q!A  
accounting by Official Receiver 破产管理署署长呈交的帐目 {)=h  
Accounting Circular 《会计通告》 @|BaZq,g  
accounting class 会计类别 |L%}@e Vw_  
accounting date 记帐日期；会计结算日期 C3>&O?7J*7  
accounting for money 款项核算 `\Z7It?aDs  
Accounting Officer 会计主任 U|ZYoc+](  
accounting period 会计报告期；会计期 mhpaPin*JS  
accounting policy 会计政策；会计方针 r~N:|ip=  
accounting practice 会计惯例 D;
nm~O%  
accounting principle 会计准则 N/CL?Z>c  
accounting record 会计记录 0&wbGbg(W  
accounting report 会计报告 a/p} ?!\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )jc`_{PQg  
Accounting Society of China 中国会计学会 M5\$+Tu  
accounting statement 会计报表 oU"!"t  
accounting system 会计制度；会计系统 :k&R]bc9  
accounting transaction 会计事项；帐务交易 x)GpNkx:  
accounting treatment 会计处理 #O<,  
accounting year 会计年度 d%?$
UnQ  
accretion 增值；添加 }3HN$Fwo  
accrual 应计项目；应累算数目 csK;GSp}  
accrual basis 应计制；权责发生制 !:BmDX[<n  
accrual basis accounting 应计制会计；权责发生制会计 rHngYcjR  
accrue 应累算；应计 x#)CH}J  
accrued benefit 应累算利益 r8%"#<]/  
accrued charges 应计费用 I)]"`2w2w  
accrued cumulative preference share dividend 应累算的累积优先股股息
}%)]b*3  
accrued expenses 应累算费用 XSOSy2:  
accrued interest payable 应付利息；应计未付利息 q#
C;i
K4  
accrued interest receivable 应收利息；应计未收利息 HAKB@h)  
accrued right 累算权益 >>nOS]UL  
accruing profit 应累算的利润 e)BU6m%  
accumulated fiscal reserve 累积财政储备 +YD_ L  
accumulated profit 累积利润；滚存溢利 %H/V iC  
accumulated reserve 累积储备  2-$O$&s.  
accumulation of surplus income 累积收益盈余 VPi*9(LS  
acquired assets 既得资产 ^jYE4gHM  
acquisition 收购；购置；取得 o{[w6^D7  
acquisition cost 购置成本 xu<oQBt  
acquisition expenses 购置费用 ,azBk`$iQr  
acquisition of 100% interest 收购全部股权 ?Z(xu~^/  
acquisition of control 取得控制权 pE4yx5r5
 
acquisition of fixed assets 购置固定资产 ]L6[vJHx  
acquisition of shell “买壳” (/$a*$  
acquisition price 收购价 i K,^|Q8  
act of God 天灾 l
Y$9-Q(  
acting partner 执事合伙人 O_4j"0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %LjhK,'h  
active partner 积极参与的合伙人 wGLSei-s  
active trading 交投活跃 T|^KG<uPV!  
actual circulation 实际流通 '5etZ!
:  
actual cost 实际成本 |SX31T9rG  
actual expenditure 实际开支；实际支出 PN"SBsc*j-  
actual income 实际入息；实际收入；实际收益 | Kw}S/F  
actual market 现货市场 M$Or|HT
G  
actual price 现货价；实际价格 @:w[(K[^b/  
actual profit 实际利润 FR^(1+lx&  
actual quotation 实盘；实际价位；实际报价 ~0V,B1a  
actual year basis 按实际年度计算 #-7w|  
actuals 实货 UFPSQ  
actuarial investigation 精算调查 `xsU'Wd^<  
actuarial principle 精算原则 ]I:h4hgw  
actuarial report 精算师报告 M0K+Vz=  
Actuarial Society of Hong Kong 香港精算学会 ~y" ^t@!E  
actuarial valuation 精算师估值 G[lNgVbU@  
actuary 精算师 Jty/gjK+  
ad referendum agreement 暂定协议；有待覆核的协定 dOFK;  
ad valorem duty 从价税；按值征税 ~]78R!HJ  
ad valorem duty system 从价税制 4l?"zv1  
ad valorem fee 从价费 q[
5&  
ad valorem tariff 从价关税 MVkO >s  
additional allowance 额外免税额 k.6(Q_TS  
additional amount for unexpired risk 未过期风险的额外款额 aX}:O  
additional assessable profit 补加应评税利润 a&C}'e"  
additional assessment 补加评税 ZIp"X  
additional commitment 额外承担 !b{7gUjyI  
additional commitment vote 额外承担拨款 -_T@kg[0zB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &XZS}n  
additional dependent parent allowance 供养父母额外免税额 b |JM4jgK  
additional provision 额外拨款 !8}x
6  
additional stamp duty 附加印花税 Zp_v
v@s  
additional tax 补加税罚款；补加税款 ]"&](e6*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 g/FZ?Wo  
adjudged bankrupt 被裁定破产 [j}JCmWY   
adjudicated bankrupt 裁定破产人 >%ovL8F  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;I&XG  
adjudication of bankruptcy 裁定破产；宣告破产 wFX9F3m  
adjudication of insolvency 裁定无力偿还债务 XEnu0gr  
adjusted actual 经调整的实数；调整后的实数 Sx[ eX,q  
adjusted current assets 经调整的流动资产；调整后的流动资产 EV?U !O  
adjusted figure 经调整的数字；调整后的数额 6`@b@Kd  
adjusted liabilities 经调整的负债；调整后的负债 CLTkyS)C  
adjusted loss 经调整的亏损；调整后的亏损 41x"Q?.bY  
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 vK%*5  
adjusted profit 经调整的利润；调整后的利润 m):*>o55  
adjusted surplus 经调整的盈余额；调整后的盈余额 p- a{6<h  
adjusted value 经调整的价值；调整后的价值 B>W8pZu-J  
adjustment 调整；修订；理算〔保险〕 ^Ux.s Q  
adjustment centre 调剂中心 jJ RaY3  
adjustment lag 调整过程的时间差距；调整时差 6EY0Fjsi  
adjustment mechanism 调整机制 %U[H`E  
adjustment of loss 亏损调整 Z@ec}`UO|u  
adjustment process 调整过程；调整程序 D7IhNWrgj  
adjustment range 调整幅度 XB[EJGaX  
administered exchange rate 受管制汇率 7OPRf
9+o  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ZKS]BbMZa  
administration expenses 行政费用 )*}?EI4.  
administration fee 手续费；行政费 Dz$dJF1 8  
administration in bankruptcy 破产管理 
(nkiuCO  
administration order 遗产管理令 U$=Z`^<  
administrator 管理人；遗产管理人 1yS:`  
administrator of the estate 遗产管理人 ;Rxc(tR!n  
admission of debt 债项承认书 
*I9O63  
admission of proof 接纳债权证明 +wEsfYW  
advance 放贷款项；垫付款项；预支款项；预付款项 !6 kn>447Y  
advance account 暂支帐目；预付款帐户 i\>?b)a>  
advance compensation 预付补偿金 ;b|=osyT\  
advance from shareholder 股东垫款 I,/E.cRV<  
advance pending reimbursement 预支以待日后付还 i"^ yy+  
advanced economy 先进经济体系 a0k/R<4  
advancement 预付；预付财产 Tkj F/zv  
advances warrant 垫款令 )ItW}1[I  
advancing 贷出 7<*g'6JG[  
adverse balance 逆差 ACEVd! q  
adverse exchange 逆汇 IR8qFWDZ  
advertisement addressed to shareholders 在报章刊登的致股东通告 eV9,G8  
advice for collection 托收通知书 yx<-M  
advice of drawing 提款通知书；汇票通知书 }'p*C
$  
advice of payment 付款通知 .;dI&0Z  
Advisory Committee [Securities and Futures Commission] i66/2BUh.  
谘询委员会〔证券及期货事务监察委员会〕 AgOti]`aR  
Advisory Committee on Diversification 经济多元化谘询委员会 E,/nK  
affidavit 誓章；遗产申报誓章 rLp0)Go  
affidavit of no receipt 述明无收款的誓章 F~GIfJU  
affiliate 联号；联营公司；附属公司 BWkTQd<t  
affiliated company 附属公司；联号；联营公司 5hDm[*
83  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [mo9?  
affordability 负担能力 ddlF4L_  
African Development Bank [AfDB] 非洲开发银行 \mFgjPz  
after-acquired property 事后取得的财产 ZQsVSz( 1  
after-hours dealing 市后交易 g]?QV2bX6  
after-tax profit 税后盈利；税后利润；税后溢利 9$ixjkIg  
agency agreement 代理协议 .p78 \T  
agency expenses 代理机构的开支 AD7&-=p&w  
agency fee 代理费 $F@ ,,*  
Agency Law 《代理法》 ( n!8>>+1C  
agent 代理人；承销人 %/r:iD  
agent of company 公司代理人 MwD8a<2Dg  
agent's fee 代理人费；经纪费 :>3?|Z"Aj  
aggregate 总计；总数；总体数字 X(;WY^i!  
aggregate amount 总款额；总额 riSgb=7q9  
aggregate assets and liabilities 总体资产与负债 vSo,,~F  
aggregate at constant price 按固定价格计算的总体数字 V+$fh2t  
aggregate demand 总需求 >UXNR`?  
aggregate gross position 总持仓量 
CH0Nkf  
aggregate limit 总限额 eY
`o=xN  
aggregate of salaries tax 合计薪俸税 "BC;zH:  
aggregate performance 总体表现；总体业绩 7J|nqr`>t  
aggregate supply 总体供应 Lr*\LP6jx3  
aggregate surplus 总盈余 +6(\7?  
aggregate total 整体总额 Eo0/cln|  
aggregate value 总值；合计价值 dlioaYc  
aggregated basis 合计基准 Z)<lPg!YAR  
aggregated net chargeable income 合计应课税入息实额 ^K:-r !v^  
aggregation 合并计算；合计；总和 (JT 273  
aggregation of incomes of husband and wife 夫妇入息合并计算 Am"&ApK  
aggregation of property 财产的总和 +?6@%mW'  
agio 差价；贴水 )< p ~  
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》 %0%Tp  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment wT+\:y  
《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》 r"`7ezun:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ULzrJbP'7  
《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》 {n(/ c33  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment a2eE!I  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 FQ u c}A  
agreement for a settlement 授产协议 ;]W@W1)$  
agreement for assignment 转让协议 #j)"#1IE2W  
agreement for sale 售卖协议；买卖协议 x!n8Wx  
agreement for sale and purchase 买卖协议 #GzowI'  
agreement for the payment of interest 支付利息协议 $#E!/vVwD7  
agreement for the repayment of money 还款协议 JgBC:t^\pV  
agreement of reinsurance 再保险协议 +9B .}t#  
Agricultural Bank of China 中国农业银行 m"wP]OQH*+  
air passenger departure tax 飞机乘客离境税
tNz(s)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 WF<3 7"A@  
airport tax 机场税 sGc.;":  
alcohol duty 酒精税 Cl!9/l?z  
alienation 让与；让渡；转让 x kdC-S  
alimony 生活费；赡养费 KCnm_4  
All Ordinaries Index [AOI] 所有普通股指数 /|isRh|  
all risks 全险；综合险 5t-,5  
All Sales Record for Stock Market 《股票市场成交报告》 w[AL'1s]  
Allied Capital Resources Limited 新联财务有限公司 q`UaJ_7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @4n>I+6*&  
allocation letter 拨款信件 wZWAx  
allocation of fund 分配款项；预留款项 L[!||5y  
allocation of profit 利润分配；溢利分配 c7RQ7\  
allocation warrant 拨款令 'UM *7  
allotment 分配；配股 I+ Y{_yw"f  
allotment notice 股份配售通知；配股通知 ],Yy)<e.  
allotment of shares 股份分配 %*#+(A"V  
allowable 可获宽免；免税的 <>)N$$Rx&  
allowable business loss 可扣除的营业亏损 2+ywl}9  
allowable expenses 可扣税的支出 cZ#%tT#  
allowance 免税额；津贴；备抵；准备金 iUk#hL
LC  
allowance for debts 债项的免税额 O&,8X-Ix  
allowance for depreciation by wear and tear 耗损折旧免税额 _<=h#lH  
allowance for funeral expenses 殡殓费的免税额 [2E(3`-u  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c=X+uO-  
allowance for repairs and outgoings 修葺及支出方面的免税额 F~eY'~&H}  
allowance to debtor 给债务人的津贴 $tej~xZK  
alteration of capital 资本更改 AREjS$  
alternate trustee 候补受托人 Je}0KW3G9L  
amalgamation 合并 &xUD(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pTXF^:8  
ambit of charges 征税范围；收费范围 ~H1<8py\J  
amended valuation 经修订的估值 5{
bc&?"  
American Commodities Exchange 美国商品交易所 9Vo*AK'&U  
American Express Bank Limited 美国运通银行 dqs~K7O^E  
American Stock Exchange 美国证券交易所 ESYF4-d+  
amortization 摊销 <'N:K@Cs  
amount due from banks 存放银行同业的款项 Q<gUu^rq  
amount due from banks abroad 存放海外银行同业的款项 8KYIHw  
amount due from holding companies 控股公司欠款 %"eR0Lj+zq  
amount due from local banks 存放本港银行同业的款项 w)`XM  
amount due to banks 银行同业的存款 N$
x&k$w R  
amount due to banks abroad 海外银行同业的存款 kDI?v6y5  
amount due to holding companies 控股公司存款 gn&Zt}@[  
amount due to local banks 本港银行同业的存款 _{-[1-lN5_  
amount due to outport banks 外埠银行同业的存款 om2N*W.gk  
amount for note issue 发行纸币的款额 m uy^>2p  
amount of bond 担保契据的款额 6uT*Fg-G  
amount of consideration 代价款额 mEsb_3?#+  
amount of contribution 供款数额 -%@ah:iJ  
amount of indebtedness 负债款额 a[ayr$Hk?  
amount of principal of the loan 贷款本金额 Jv+w{"&  
amount of rates chargeable 应征差饷数额 oQObr  
amount of share capital 股本额
&N._}ts  
amount of sums assured 承保款额 28`s+sH  
amount of variation 变动幅度 \~"Ub"~I  
amount of vote 拨款数额 b^Re947{g  
amount payable 应付款额 zX4RqI  
amount receivable 应收款额 1P*hC<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pCA`OP);=  
analysis 分析 \yC/OLXq  
ancillary risk 附属风险 -(]CFnD_N  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?-vWNv  
annual accounting date 年结日期 q]I aRho  
annual allowance 每年免税额；年积金；年度津贴；年津 #Pp:H/b  
annual balance 年度余额 O~6%Iz`  
annual disposable income 每年可动用收入 tP7<WGHd/  
annual estimates 周年预算 mXOI"B9Sq  
annual fee 年费  2Y23!hw  
annual general meeting 周年大会 ,1#? 0q  
annual growth rate 年增率；每年增长率 9`*Eeb>  
annual long-term supplement 长期个案每年补助金 Z17b=xJw  
annual pensionable emolument 可供计算退休金的年薪 4,z|hY_*t  
annual report 年报 A*?PH`bY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >&KH!:OX|  
annual return 周年报表；周年申报表；每年报税表格 O573AA  
Annual Return Rules 《周年报表规则》 t]@>kAA>2L  
annual review of consumer prices 每年消费物价回顾 m^}|LB:5  
annual roll-forward basis 逐年延展方式 5@m ,*n&[  
annual salary 年薪 (.cA'f?h  
annual statement 年度报表；年度决算表 XGR2L DR  
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 95z|}16UK  
annuitant 年金受益人 >5Yn`Fc5  
annuity 年金 2c 0;P #ol  
annuity contract 年金合约 RI&O@?+U  
annuity on human life 人寿年金 =JIceLL  
antecedent debt 先前的债项 gZ$ 8Y7  
ante-dated cheque 倒填日期支票 $G9LaD#;M  
anticipated expenditure 预期开支 WJhTU@'  
anticipated net profit 预期纯利 <v|"eq}  
anticipated revenue 预期收入 E5n7 <
 
anti-inflation measure 反通货膨胀措施 /F0q8j0  
anti-inflationary stance 反通货膨胀立场 [YDSS/  
apparent deficit 表面赤字 |+#Zuq  
apparent financial solvency 表面偿债能力 >e;-$$e  
apparent partner 表面合伙人 s)^/3a  
application for personal assessment 个人入息课税申请书 G@8)3 @  
application of fund 资金应用 :{7+[LcH7  
application to release as liquidator and to destruct the books of accounts and documents .U1wVIM  
申请免除清盘人职务及毁灭帐簿与文件 *6Wiq5M>.  
appointed actuary 委任精算师 Ew8@{X y  
appointed auditor 委任核数师；委任审计师 l1+l@r\  
appointed trustee 委任的受托人 (@?mm  
appointer 委任人 !_Lmrs  
apportioned pro rata 按比例分摊 [|(|"dh@^H  
apportionment 分配；分摊 pj>R9zpn_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f}:C~L!  
apportionment formula 分摊方程式 @^,q/%;  
apportionment of estate duty 遗产税的分摊 q}{E![ZTu  
appraisal 估价；评估 >*-%:ub  
appreciable growth 可观增长 0m@+ &X>w  
appreciable impact 显着影响 M:+CW;||!  
appreciable increase 可观增长 T ,lM(2S[  
appreciation 增值；升值 ":
]Xr!e  
appreciation against other currencies 相对其他货币升值 xl}rdnf}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iJs~NLCgVu  
appreciation tax 增值税 0z/*JVka  
appropriation 拨款；拨用；拨付 QATRrIj{e  
appropriation account 拨款帐目 ,SIS
3A>s  
Appropriation Bill 拨款法案 OJm ]gb7  
appropriation-in-aid system 补助拨款办法
m.+h@  
approved assets 核准资产 >J;TtNE:  
approved basket stock 认可一篮子证券 2G8w&dtu  
approved budget 核准预算 }R;}d(C`  
approved charitable donation 认可慈善捐款 ?-j/X6(\(  
approved charitable institution 认可慈善机构 $+80V{J#  
approved currency 核准货币；认可货币 ejd_ 85$  
approved estimates 核准预算 |&4A"2QN  
approved estimates of expenditure 核准开支预算 y7+@  v'  
approved overseas insurer 核准海外保险人 j/aJDE(+  
approved overseas trust company 核准海外信托公司 ~lV#- m*  
approved pooled investment fund 核准汇集投资基金 
ZQlk 5  
approved provident fund scheme 认可公积金计划 J'2 Yrn  
approved provision 核准拨款 i`+w.zJOH8  
approved redeemable share 核准可赎回股份 HVa D  
approved regional stock 认可地区性证券 B :%Vq2`  
approved retirement scheme 认可退休金计划 {|oWU8.l  
approved subordinated loan 核准附属贷款 o%'1=d3R1Q  
arbitrage 套戥；套汇；套利 gs1yWnSv5  
arbitrageur 套戥者；套汇者 0m3hL~0(a  
arbitrary amount 临时款项 bkdXBCBx?  
arrangement 措施；安排；协定 FF#Aq  
arrears 欠款 -;g
Qy[U  
arrears of pay 欠付薪酬 LZ)g&A(j?  
arrears of revenue 逾期未收税款；逾期未收的帐项 @A6iY  
articles of association 组织章程；组织细则；组织章程细则 bf/6AY7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V%4P.y  
ascertainment of profit 确定利润 K{d3)lVYCS  
"Asia Clear" “亚洲结算系统” ,LwinjHA*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 79 4UY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rd&d~R6  
Asian Development Fund [ADF] 亚洲发展基金 0y$VPgsKf  
Asian dollar bond 亚洲美元债券 n#}@|"J  
Asian dollar market 亚洲美元市场 Pt85q?->  
Asian dollar rate 亚洲美元利率 R'Ue>k  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 r??_2>Q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6)sKg{H  
asked price 沽盘；喊价；索价；卖方报价 /\Nc6Z/ L  
assessable income 应评税入息 hbYstK;]Z  
assessable loss 应评税亏损 |-6`S1.  
assessable profit 应评税利润 u)h {"pP  
assessable value 应评税值 n`^
jNXE  
assessed profit 估定利润 346 z`5  
assessed value 经评估价值 T[OI/
WuK  
assessment 评税；评定；估价；评税单 a)W|gx6Y  
assessment number 评税编号；估价编号 dlvU=^G#G  
assessment of additional tax 补加税评税 `ZL^+h<b>M  
assessment of performance 业绩评估；实绩评价 |?jgjn&RQ  
Assessor 评税主任 TAh'u|{u2  
asset price bubbles 资产价格泡沫 f~l pa7  
asset-backed securities 具资产保证的证券 N^B7<~ bD  
assets accretion 资产增值 "3jTU
 
assets and liabilities 资产与负债
I wj[ ^  
assets betterment statement 资产递增表；资产改进表 q/:]+  
assets lending 实物放款；有抵押贷款 `\:Ede  
assets of the company passing on the death 死者去世时转移的公司资产 i5(qJ/u  
assets pledged as security for liabilities 用作负债抵押的资产 ;^s|n)F#c  
assets portfolio 资产投资组合 %wl:>9]
 
assets price 资产价格 5vD\?,f E  
assets quality 资产质素 <- sr&  
assets realization 资产变现 ]UIN4E  
assets refinancing arrangement 资产再集资安排 +uF}mZS^  
assets securitization 资产证券化 [pms>TQ2  
assets situated outside Hong Kong 在香港以外地方的资产 |5>A^a  
assets stripping 削减资产；拆卖资产 :)Es]wA#HZ  
assets value 资产值 bkR~>F]FAu  
assignee 承让人 %npLgCF  
assignment 转让；转让书；转让契 IA}vN3  
assignment of interest 权益转让 kqX%y  
assignment of letters patent and trade mark 专利证书及商标转让 &_@M 6[-  
assignment of property 物业转让；物业转让书 gQ{<2u  
assignment right 转让权 -ciwIS9L  
assignor 转让人 ~rq:I<5  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 5yJ~ q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 TR `C|TV>  
associate member 附属会员 uHZjpMoM  
associated body corporate 相联法人团体 Hit)mwfYE  
associated company 相联公司；联属公司 <Nloh+n=  
associated corporation 相联法团 ;Hp78!#,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bz,"TG[  
公认会计师公会〔英国〕 0>;[EFL  
Association of Futures Exchange Brokers 香港期货经纪协会 )Fqtb;W=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 cdI"=
B+C\  
association of underwriters 承保人组织 5ff5M=M  
assumption of control 接管 JHg;2xm"<K  
assurance 担保；保险；转易；转易书 }lq$Fi/  
assurance of interest 权益的转易 "cOBEhn%l  
at 19XX price 按一九ＸＸ年价格计算 %rl<%%T#.M  
at a discount 按赔价计算；按贴水价格计算；打折扣 ljg6uz1v%  
at a premium 按溢价计算；按升水价格计算 bx7hQzoX=b  
at call 通知付款；按通知 l4I',79l  
at constant market price 按固定市价计算 :a=]<_*x  
at constant price 按固定价格计算 Xp6Z<Z&N  
at cost 按成本计算 b ts*qx&)  
at current market price 按当时市价计算；按现时市价计算 ;?-{Uk  
at current price 按当时价格计算；按现时价格计算 AXo)(\  
at factor cost 按要素成本计算；按生产要素成本计算 ,d HAD  
at money-of-the-day price 按付款当日价格计算 0G'v4Vj0'  
at or better 按指定或较佳价位〔买卖指令〕 Tjj27+y*\  
at par 按面值计算；平价 ,oEAWNbgQ  
at sight 见票即付 M%!j\}2A  
at the close 按收市盘  -l"8L;`  
at the opening 按开市盘 %u Dd#+{  
attestation 见证；见证条款 L<Z2  
at-the-money option 平价期权 )Dcee@/7S  
attorney 受权人；受托代表人 V Kc`mE  
attornment 新拥有人承认书 D{+D.4\  
attributable profit 可归属利润 $M|vIw{#  
attributable share value 可归属股份价值 n@oSLo`k,`  
Auckland Stock Exchange 奥克兰证券交易所 f\:I1y  
auction 拍卖 eI-FJ/CJ  
auctioneer 拍卖商 1aUu:#c  
audit 审计；核数 I wu^@  
Audit Commission 审计署 k$,y1hH;f8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] GlT/JZ9  
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〕 `_{,4oi  
audit review 帐目审查 !U1V('   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <9Ytv|t@0  
audited account 审计帐目；经审计的帐目 _
`9WNJiL  
audited annual account 经审计的周年帐目 .n}k,da@(  
audited balance sheet 经审计的资产负债表 "N=q>jaX  
auditor 核数师；核数主任；审计师 Ak\"
C4s  
auditor's certificate 核数师证明书；审计师证明书 tkdyR1-  
auditor's report 核数师报告；审计师报告 ve*6WDK,H  
Aussie bond 澳元债券 wY7+E/  
austerity budget 紧缩预算 / DST|2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )Mw 3ZE92  
Australia All Ordinaries Index 澳洲所有普通股票指数 zOL*XZ0c  
Australian Dollar [AUD] 澳元 ~A
>-tn}O  
Australian Options Market 澳大利亚期权市场 .zdmUS:  
Australian Securities Commission 澳洲证券事务监察委员会 []H0{a2{<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 wq#'o9s,  
Australian Stock Exchange 澳大利亚证券交易所 R)GDsgXy  
Austrian Schilling [ATS] 奥地利先令 Olq`mlsK  
authentication 认证；鉴证 71HrpTl1fw  
authority to purchase 委托购买证；委购书 N*Xl0m(Q  
authorization 认可；核准；授权；授权书 xT8!X5;  
authorization by direction 指示授权 ze#ncnMo  
authorization by instruction 指令授权 5R#:ALwX:  
authorization by warrant 令状授权 @<p9O0  
authorization of unit trust 单位信托的认可 |Fzt| \  
authorized agent 指定代理人 3;EBKGg|  
authorized capital 法定资本 n,|YJ,v[  
authorized clerk 出市员 A@I3:V  
authorized dealer 认可交易商 1);E!D[  
authorized financial institution 认可财务机构 koT: r  
authorized fund 认可基金 H~ =;yy  
authorized fund house 获授权的基金公司；认可基金公司 (FNX>2Mv  
authorized institution 认可机构 %A;s3]V  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 7Y*Q)DDy  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;UWp0d%  
authorized insurer 获授权保险人；获认可承保人 i8(n(  
authorized investment 特准投资项目 ~RnBs`&!  
authorized person 获授权人 <h1J+  
authorized representative 获授权代表 -<q@0IYyi  
authorized share capital 法定股本 N
+ei)-  
automated quotation system 自动报价系统 ' ui`EL%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] aW$))J)0  
自动交易系统〔香港期货交易所有限公司〕 AG,;1b,:81  
automatic adjustment mechanism 自动调整机制 W:=CpbwENX  
automatic adjustment system 自动调整系统 I6F $@  
Automatic Clearing House 自动票据交换所 :<E\&6# oC  
automatic exchange rates accumulation system 自动化汇率累集系统 <x1H:8A  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3x~AaC.j  
automatic teller machine [ATM] 自动柜员机 'd|E>8fejG  
autopay 自动转帐 #Xd#Ncj  
available assets 可用资产 \b|Q`)TK  
available fiscal reserve 现存财政储备 fm^)u"  
available profit 可用利润 V
@1K  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 2/FH9T;e".  
average 平均；平均数；海损 qt#4i.Iu+  
average basic salary 平均基本薪金 vpqMKyy  
average consumer expenditure 平均消费开支；一般消费开支 JB\BP$ap  
average cost 平均成本 qy~@cPT  
average cost of land production 增辟土地平均成本 ~m@w p  
average daily turnover 平均每日成交额 ,V:RE y  
average daily wage rate 平均每日工资率 AZjj71UE  
average expenditure pattern 平均开支模式 pNR69/wGi  
average growth rate 平均增长率 &>o?0A6  
average net fixed assets 固定资产平均净值 xDBHnr}[  
average of relatives 相对价格平均数 +S>}<OE
 
average price 平均价格 IpMZ{kJlv`  
average propensity to consume 平均消费倾向；一般消费倾向 I`}<1~ue  
average propensity to save 平均储蓄倾向；一般储蓄倾向 H>2f M^  
average rate 平均率 zE<GwVI~  
average revenue 平均收入；平均收益 M4TFWOC1  
average stock 平均库存；平均存货 66~]7w  
average yearly rent 平均年租 6J%+pt[tu  
avoidance of double taxation 避免双重课税 h 66X746  
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 cAE.I$T(  

qm)KO 4  
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