一些有用的会计术语(也不知道发的地方对不对)A

A: w9<'0wcs  
A share Ａ股；甲类股份  XD8I.q  
abatement of tax 减税；减扣免税额 ~
7KH/%Z-  
ABN AMRO Bank N.V. 荷兰银行 pO7OP"q1  
above-the-line expenditure 线上项目支出；经常预算支出 x=xo9wEg  
above-the-line receipt 线上项目收入；经常预算收入 Mb[4_D
c  
ABSA Asia Limited 南非联合亚洲有限公司 LI3L~6A>  
absolute change 绝对数值变更 0AffD:  
absolute expenditure 实际开支 KWjhkRK4]  
absolute guideline figure 绝对准则数字 Spx%`O<  
absolute interest 绝对权益 7- LjBlH  
absolute order of discharge 绝对破产解除令 ko[d axUB  
absolute profit margin 绝对利润幅度 fPKpV`Hr3  
absolute value 实值；绝对值 W).Kq-  
absolutely vested interest 绝对既得权益 fVY I  
absorbed cost 已吸收成本；已分摊成本 CC"
a2Hu/  
absorption 吸收；分摊；合并 ]nebL{}5  
absorption rate 吸收率；摊配率；分摊率 gI2'[OU  
ACB Finance Limited 亚洲商业财务有限公司 z&9MkbH1  
acceptable form of reciprocity 合理的互惠条件 }PBL  
acceptable rate 适当利率；适当汇率 n!~ $Z/  
acceptance agreement 承兑协议 j0~c2  
acceptance for honour 参加承兑 c-(dm:  
acceptor 承兑人；接受人；受票人 65O 8?
I  
acceptor for honour 参加承兑人 T6\]*mlr  
accident insurance 意外保险
|:#Ug  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z?=o(hkd  
accident insurance scheme 意外保险计划 CYE[$*g6y  
accident year basis 意外年度基准 EZ"i0u  
accommodation 通融；贷款 {.e+?V2>_  
accommodation bill 通融票据；空头票据 hg0{x/Dgny  
accommodation party 汇票代发人 TW(X#T@Z6I  
account balance 帐户余额；帐户结余 3V^5 4_  
account book 帐簿 yl@Nyu  
account collected in advance 预收款项 LprGsqr:  
account current book 往来帐簿 u ynudO  
account of after-acquired property 事后取得的财产报告 Vq-Kl[-|  
account of defaulter 拖欠帐目 HbB8A#u  
account payable 应付帐款 '-N5F  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #T>?g5I  
account receivable 应收帐款 O>nMeU  
account receivable report 应收帐款报表 t,/8U  
account statement 结单；帐单；会计财务报表 P`Now7! GW  
account title 帐户名称；会计科目 cU ?F D  
accountant's report 会计师报告 <N~9=g3  
Accountant's Report Rules 会计师报告规则 `w>D6K+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 B?^~1Ua9Zv  
Accounting Arrangements 《会计安排》 rX5"p!z  
accounting basis 会计基础 RR+kjK?  
accounting by Official Receiver 破产管理署署长呈交的帐目 jLMy27Cn  
Accounting Circular 《会计通告》 yO@1#  
accounting class 会计类别 4<PupJ  
accounting date 记帐日期；会计结算日期 j82w 3  
accounting for money 款项核算 wM7Iu86  
Accounting Officer 会计主任 EyU6^  
accounting period 会计报告期；会计期 jwLZC  
accounting policy 会计政策；会计方针 f2o6GC_  
accounting practice 会计惯例 k%Tp9x$  
accounting principle 会计准则 I9xu3izAmR  
accounting record 会计记录 u$5.GmKm  
accounting report 会计报告 $vO<v<I'Gb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J> ,w},`  
Accounting Society of China 中国会计学会 QbSLSMoL  
accounting statement 会计报表 7\yh(+kN  
accounting system 会计制度；会计系统 wVI_SQ<8V  
accounting transaction 会计事项；帐务交易 L..  
accounting treatment 会计处理 L.-qTh^P  
accounting year 会计年度 V6c8o2G;+  
accretion 增值；添加 #tsP  
accrual 应计项目；应累算数目 kxEq_FX  
accrual basis 应计制；权责发生制 9SA%'  
accrual basis accounting 应计制会计；权责发生制会计 PcZ<JJ16F$  
accrue 应累算；应计 XI$W  
accrued benefit 应累算利益 U
ea2WJpX  
accrued charges 应计费用 H<ovIMd  
accrued cumulative preference share dividend 应累算的累积优先股股息 z!b:|*m]w  
accrued expenses 应累算费用 Uy|!f]"?  
accrued interest payable 应付利息；应计未付利息 ARnq~E@1  
accrued interest receivable 应收利息；应计未收利息 NPO!J^^  
accrued right 累算权益 *w^!\  
accruing profit 应累算的利润 0(u}z  
accumulated fiscal reserve 累积财政储备 o2$A2L9P  
accumulated profit 累积利润；滚存溢利 A@d 2Ukv  
accumulated reserve 累积储备 W]bytsl  
accumulation of surplus income 累积收益盈余 =Xid"$  
acquired assets 既得资产 (Lh!7g/0N  
acquisition 收购；购置；取得 M e:l)8+  
acquisition cost 购置成本 P<[) qq@;  
acquisition expenses 购置费用 z.)*/HGJm  
acquisition of 100% interest 收购全部股权 !U2<\!_  
acquisition of control 取得控制权 uhaHY`w  
acquisition of fixed assets 购置固定资产 .)%,R  
acquisition of shell “买壳” dikX_ Q>D  
acquisition price 收购价 _*sd#  
act of God 天灾 !J{[XT  
acting partner 执事合伙人 ER&
\2,fZ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 k+i0@G'C(  
active partner 积极参与的合伙人 !P=L0A`  
active trading 交投活跃 #^|2PFh5  
actual circulation 实际流通 >bhF{*t#;y  
actual cost 实际成本 qyy.&+  
actual expenditure 实际开支；实际支出 YFj#{C.  
actual income 实际入息；实际收入；实际收益 ?/,V{!UTtq  
actual market 现货市场 ,.=7{y~  
actual price 现货价；实际价格 n^qwE
 
actual profit 实际利润 =\i%,YY  
actual quotation 实盘；实际价位；实际报价 r~,3  
actual year basis 按实际年度计算 0/z$W.!  
actuals 实货 +Qzl-eN/+  
actuarial investigation 精算调查 mdmJne.  
actuarial principle 精算原则 QiV
KaBS8  
actuarial report 精算师报告 }LEasj  
Actuarial Society of Hong Kong 香港精算学会 z([HGq5  
actuarial valuation 精算师估值 >8vq`,e  
actuary 精算师 1Zo3
K<*J  
ad referendum agreement 暂定协议；有待覆核的协定 D^];6\=.i  
ad valorem duty 从价税；按值征税 w9gfva$&  
ad valorem duty system 从价税制 0R]'HA>  
ad valorem fee 从价费 @l_rB~  
ad valorem tariff 从价关税 Yyw3+3
 
additional allowance 额外免税额 o:as}7/^  
additional amount for unexpired risk 未过期风险的额外款额 $|!3ks  
additional assessable profit 补加应评税利润 SD:Bw0gzrI  
additional assessment 补加评税 2Mw`  
additional commitment 额外承担 28}L.>5k  
additional commitment vote 额外承担拨款 l[WX77bp=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +^rt48${ y  
additional dependent parent allowance 供养父母额外免税额 j/ARTaO1]"  
additional provision 额外拨款 %(\et%[]  
additional stamp duty 附加印花税 brqmi<*9"[  
additional tax 补加税罚款；补加税款 0Uk;&a0s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Tz\v.&? $  
adjudged bankrupt 被裁定破产 ~Hx>yn94e  
adjudicated bankrupt 裁定破产人 0NvicZ7VR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )U}`x }:,  
adjudication of bankruptcy 裁定破产；宣告破产 00Ye ]j_  
adjudication of insolvency 裁定无力偿还债务 c47.,oTo  
adjusted actual 经调整的实数；调整后的实数 \K Kt&bKL  
adjusted current assets 经调整的流动资产；调整后的流动资产 ojIGfQV  
adjusted figure 经调整的数字；调整后的数额 @zt"Y~9i  
adjusted liabilities 经调整的负债；调整后的负债 {HVsRpNEf  
adjusted loss 经调整的亏损；调整后的亏损 qyY/:&E,Z  
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 mGw*6kOIS  
adjusted profit 经调整的利润；调整后的利润 /|v b)J  
adjusted surplus 经调整的盈余额；调整后的盈余额 d=g,s[FMm  
adjusted value 经调整的价值；调整后的价值 m^tf=O<  
adjustment 调整；修订；理算〔保险〕 ZNDjk  
adjustment centre 调剂中心 T{'oR .g,  
adjustment lag 调整过程的时间差距；调整时差 mMK 93Ng"&  
adjustment mechanism 调整机制 1n>AN.nI  
adjustment of loss 亏损调整 B6!ni@$M8X  
adjustment process 调整过程；调整程序 2aUE<@RU[  
adjustment range 调整幅度 9A\\2Zz6F  
administered exchange rate 受管制汇率 iVM% ]\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 O&dh<  
administration expenses 行政费用 3X`N~_+  
administration fee 手续费；行政费 -e+im(2D=  
administration in bankruptcy 破产管理 j4(f1  
administration order 遗产管理令 {^R"V ,)  
administrator 管理人；遗产管理人 H"pwIiC  
administrator of the estate 遗产管理人 =u5( zaBe  
admission of debt 债项承认书 k& ]I;Aq  
admission of proof 接纳债权证明 7VfPS5se  
advance 放贷款项；垫付款项；预支款项；预付款项 0y;1Dk!  
advance account 暂支帐目；预付款帐户 Dv=pX.Z+  
advance compensation 预付补偿金 srS5-fs  
advance from shareholder 股东垫款 ]L\]Ll;  
advance pending reimbursement 预支以待日后付还 9*[!ux7h  
advanced economy 先进经济体系 ;![rwra  
advancement 预付；预付财产 ~=$d>ZNQ  
advances warrant 垫款令 OI^qX;#Kd  
advancing 贷出 19\ V@d^  
adverse balance 逆差 I-/
-k.  
adverse exchange 逆汇 H+N6VVnO  
advertisement addressed to shareholders 在报章刊登的致股东通告 0(^N  
advice for collection 托收通知书 ,Q+.kAh !G  
advice of drawing 提款通知书；汇票通知书 e1R<+`]  
advice of payment 付款通知 -9q3]nmT(  
Advisory Committee [Securities and Futures Commission] +,4u1`c|$  
谘询委员会〔证券及期货事务监察委员会〕 fvV5G,lD3h  
Advisory Committee on Diversification 经济多元化谘询委员会 >ZnnGX6$(  
affidavit 誓章；遗产申报誓章 %?O$xQ.<  
affidavit of no receipt 述明无收款的誓章 }Q;^C  
affiliate 联号；联营公司；附属公司 D[K!xq  
affiliated company 附属公司；联号；联营公司 G,@Jo[e  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 lnrs4s Km  
affordability 负担能力 i#Z#(D `m  
African Development Bank [AfDB] 非洲开发银行 !<5Wi)*  
after-acquired property 事后取得的财产 hsZ@)[/:  
after-hours dealing 市后交易 ]P4?jKI  
after-tax profit 税后盈利；税后利润；税后溢利 3s,a%GOk  
agency agreement 代理协议 uVZX53 ,g  
agency expenses 代理机构的开支 ])Z p|?Y  
agency fee 代理费 WWVQJ{,}  
Agency Law 《代理法》 VO7&<Y}{x  
agent 代理人；承销人 FND+Ok&  
agent of company 公司代理人 slG%o5|m  
agent's fee 代理人费；经纪费 T$o;PJc  
aggregate 总计；总数；总体数字 a)r
T3gl  
aggregate amount 总款额；总额 E*#5OT  
aggregate assets and liabilities 总体资产与负债 )bB Va^  
aggregate at constant price 按固定价格计算的总体数字 #7naI*O  
aggregate demand 总需求 .2*h!d)E  
aggregate gross position 总持仓量 f.ws\^v%  
aggregate limit 总限额 &MJ`rj[%  
aggregate of salaries tax 合计薪俸税 q.d qr<  
aggregate performance 总体表现；总体业绩 ?l](RI   
aggregate supply 总体供应 :}ZY*ind  
aggregate surplus 总盈余 ~4`
3p=$  
aggregate total 整体总额 lN[#+n  
aggregate value 总值；合计价值 )xYGJq4  
aggregated basis 合计基准 )$QZ",&5  
aggregated net chargeable income 合计应课税入息实额 6G>loNM^  
aggregation 合并计算；合计；总和 ;b0;66C8|  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;% l0Ml>  
aggregation of property 财产的总和 5DVSaI$ =  
agio 差价；贴水 fOz.kK[]  
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》 #8a k=lL  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JYa3xeC;  
《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》 Qsr+f~"W  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment p)*x7~3e  
《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》 | =tGrHL  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment eZmwF@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 r.v.y[u  
agreement for a settlement 授产协议 88A,ll%  
agreement for assignment 转让协议 nF=[m; ~  
agreement for sale 售卖协议；买卖协议 } v3w-  
agreement for sale and purchase 买卖协议 SnGXEQ  
agreement for the payment of interest 支付利息协议 9mB]
\{^  
agreement for the repayment of money 还款协议 r/RX|M  
agreement of reinsurance 再保险协议 UMlvu?u2p1  
Agricultural Bank of China 中国农业银行 zl)r3#6hW  
air passenger departure tax 飞机乘客离境税 (iY2d_FQ[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 QTjnXg?Ri  
airport tax 机场税 (4FZK7Fm  
alcohol duty 酒精税 %H=^U
8WB  
alienation 让与；让渡；转让 F2dwT  
alimony 生活费；赡养费 LBnlaH.  
All Ordinaries Index [AOI] 所有普通股指数 p}|<EL}Z9  
all risks 全险；综合险 OZ2faf  
All Sales Record for Stock Market 《股票市场成交报告》 z]1g;j  
Allied Capital Resources Limited 新联财务有限公司 *I`Eb7 ^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 X9ec*x  
allocation letter 拨款信件 a#+;BH1  
allocation of fund 分配款项；预留款项 f:ep~5] G  
allocation of profit 利润分配；溢利分配 8j8~?=$a6Q  
allocation warrant 拨款令 ,A>cL#Oe  
allotment 分配；配股 /D;cm  
allotment notice 股份配售通知；配股通知 5)p!}hWs  
allotment of shares 股份分配 `i6q\-12n  
allowable 可获宽免；免税的 P$
"s*otr  
allowable business loss 可扣除的营业亏损 3SI%>CO}  
allowable expenses 可扣税的支出 qmq#(%Z <W  
allowance 免税额；津贴；备抵；准备金 `k3s
l 0z%  
allowance for debts 债项的免税额 +jj] tJ$[  
allowance for depreciation by wear and tear 耗损折旧免税额 z"V`8D  
allowance for funeral expenses 殡殓费的免税额 cEEnR1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /B5rWJ2AS  
allowance for repairs and outgoings 修葺及支出方面的免税额 %TzdpQp"  
allowance to debtor 给债务人的津贴 fP{IW`t}]  
alteration of capital 资本更改 9oVprd>%@  
alternate trustee 候补受托人 gflO0$i  
amalgamation 合并 ky[^uQ>0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3+V.9TL'a  
ambit of charges 征税范围；收费范围 (b+o$C  
amended valuation 经修订的估值 l/56;f\IA  
American Commodities Exchange 美国商品交易所 c1g'l.XL 3  
American Express Bank Limited 美国运通银行 LEY k  
American Stock Exchange 美国证券交易所 Uk4G9}I  
amortization 摊销 {$v>3FG  
amount due from banks 存放银行同业的款项 _sF Ad`  
amount due from banks abroad 存放海外银行同业的款项 FK;2u$
:  
amount due from holding companies 控股公司欠款 )D ':bWP  
amount due from local banks 存放本港银行同业的款项 yH.Z%*=xQa  
amount due to banks 银行同业的存款 {\ogw0X  
amount due to banks abroad 海外银行同业的存款 u(4o#m  
amount due to holding companies 控股公司存款 'UB"z{w%  
amount due to local banks 本港银行同业的存款 BU=Ta$#BZ  
amount due to outport banks 外埠银行同业的存款
me@EKspX  
amount for note issue 发行纸币的款额 }dG>_/3  
amount of bond 担保契据的款额 zO3}c3D~q  
amount of consideration 代价款额 BV]$= e'  
amount of contribution 供款数额 &u~%5
;  
amount of indebtedness 负债款额 'BNZUuUl  
amount of principal of the loan 贷款本金额 `+GiSj8'G  
amount of rates chargeable 应征差饷数额 qz|xow/ns@  
amount of share capital 股本额 L7s _3\  
amount of sums assured 承保款额 V
POp#;"%  
amount of variation 变动幅度 64f6D"."
 
amount of vote 拨款数额 T_~xDQ`v  
amount payable 应付款额 !6`&0eY  
amount receivable 应收款额 BDPF>lPf<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h($Jo  
analysis 分析 {0Ej*%  
ancillary risk 附属风险 \,yg@R  
annual account 周年帐目；周年帐目报表；年度决算；年结 /4,U@s)"/  
annual accounting date 年结日期 Z/b,aZhB  
annual allowance 每年免税额；年积金；年度津贴；年津 -d6PXf5  
annual balance 年度余额 OZE.T-{  
annual disposable income 每年可动用收入 2m2$jp0  
annual estimates 周年预算 8PvO_Gz5  
annual fee 年费 ~}s0~j~  
annual general meeting 周年大会 4 zipgw  
annual growth rate 年增率；每年增长率 zWf(zxGAz  
annual long-term supplement 长期个案每年补助金 Y,d|b V*FH  
annual pensionable emolument 可供计算退休金的年薪 y?8V'.f|  
annual report 年报 PF:E{_~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;;n=(cM|z  
annual return 周年报表；周年申报表；每年报税表格 }r:8w*47  
Annual Return Rules 《周年报表规则》 *+<H4.W H  
annual review of consumer prices 每年消费物价回顾 $kn"S>jV  
annual roll-forward basis 逐年延展方式 *jo1?  
annual salary 年薪 q4ej7T8  
annual statement 年度报表；年度决算表 r }Nq"s<  
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 Ct}rj-L<i  
annuitant 年金受益人 U<U?&hB\@  
annuity 年金 fDZnC Fa  
annuity contract 年金合约 Fo&ecWhw  
annuity on human life 人寿年金 Ox+}JB [  
antecedent debt 先前的债项 /V!gF+L  
ante-dated cheque 倒填日期支票 M
pLn)  
anticipated expenditure 预期开支 Tg6nb7@P  
anticipated net profit 预期纯利 mbZg2TTy  
anticipated revenue 预期收入 LQ4F/[1}  
anti-inflation measure 反通货膨胀措施 \h7XdmA]~  
anti-inflationary stance 反通货膨胀立场 ;%xG bg!lg  
apparent deficit 表面赤字 f'B#h;`  
apparent financial solvency 表面偿债能力 ,4kipJ!,yK  
apparent partner 表面合伙人 ?+y# t?
 
application for personal assessment 个人入息课税申请书 _ +A$6l  
application of fund 资金应用 ]\oE}7K%r  
application to release as liquidator and to destruct the books of accounts and documents ;q" ,Bs  
申请免除清盘人职务及毁灭帐簿与文件 d15E$?ZLH  
appointed actuary 委任精算师 j:'!P<#  
appointed auditor 委任核数师；委任审计师 KS(Ms*k;'  
appointed trustee 委任的受托人 vKNxL^x  
appointer 委任人 p|R]/C0f  
apportioned pro rata 按比例分摊 C'CdVDmX  
apportionment 分配；分摊 ekO*(vQ~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,v*<yz/  
apportionment formula 分摊方程式 g;<_GL  
apportionment of estate duty 遗产税的分摊 kNTxYJ  
appraisal 估价；评估 C$fQ[@  
appreciable growth 可观增长 ?c#v'c^=h  
appreciable impact 显着影响 K9f7,/  
appreciable increase 可观增长 qVmG"et'J  
appreciation 增值；升值 &1,qC,:!  
appreciation against other currencies 相对其他货币升值 YM]ZL,8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cy4V*zwp  
appreciation tax 增值税 KoO\<_@";  
appropriation 拨款；拨用；拨付 a+{95"4  
appropriation account 拨款帐目 jRzQ`*KC#  
Appropriation Bill 拨款法案 OPwO`pN  
appropriation-in-aid system 补助拨款办法 [:\8Ug8  
approved assets 核准资产 _gi?GQj  
approved basket stock 认可一篮子证券 Og3bV_,"  
approved budget 核准预算 EL-1o02-  
approved charitable donation 认可慈善捐款 7U{g'<  
approved charitable institution 认可慈善机构 _Vxk4KjP5  
approved currency 核准货币；认可货币 9b*1-1
"  
approved estimates 核准预算 LXQ-J  
approved estimates of expenditure 核准开支预算 Gm1vVHAxv  
approved overseas insurer 核准海外保险人 Ws(#ThA  
approved overseas trust company 核准海外信托公司 4`+hX'  
approved pooled investment fund 核准汇集投资基金 5UHxB"`C  
approved provident fund scheme 认可公积金计划 <sq@[\l}a  
approved provision 核准拨款 Dx<CO1%z-  
approved redeemable share 核准可赎回股份 S\O6B1<:  
approved regional stock 认可地区性证券 ^~%zPlv  
approved retirement scheme 认可退休金计划 
/K]<7  
approved subordinated loan 核准附属贷款 4?{e?5)  
arbitrage 套戥；套汇；套利 _ s[v:c  
arbitrageur 套戥者；套汇者 wFJ?u?b0Q  
arbitrary amount 临时款项 ;{Kx$Yt+  
arrangement 措施；安排；协定 h^KLqPBt{  
arrears 欠款 R83Me#&  
arrears of pay 欠付薪酬 cCH2=v4hU  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^J=l]  l  
articles of association 组织章程；组织细则；组织章程细则 `?ijKZ}y5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e.|_=Gd2/  
ascertainment of profit 确定利润 ~y(-
j[  
"Asia Clear" “亚洲结算系统” Ih.6"ISK}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 D,rs)  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 %CP:rAd`M.  
Asian Development Fund [ADF] 亚洲发展基金 )R2BTE:  
Asian dollar bond 亚洲美元债券 e/;chMCq  
Asian dollar market 亚洲美元市场 HwH Wi  
Asian dollar rate 亚洲美元利率 iZ3%'~K<3J  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p ft6 @'q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %?3\gFvBo  
asked price 沽盘；喊价；索价；卖方报价 yw
%5W=<  
assessable income 应评税入息 }bVWV0Aeim  
assessable loss 应评税亏损 0/."R;  
assessable profit 应评税利润 I~$LIdzw  
assessable value 应评税值 /i]!=~\qFs  
assessed profit 估定利润 x^|J-
  
assessed value 经评估价值 ec4jiE  
assessment 评税；评定；估价；评税单 q1Si*?2W  
assessment number 评税编号；估价编号 DVNGV   
assessment of additional tax 补加税评税 38
%xB<Y  
assessment of performance 业绩评估；实绩评价 JxP=[>I  
Assessor 评税主任 ''Y}Q"  
asset price bubbles 资产价格泡沫 [9WtoA,k
x  
asset-backed securities 具资产保证的证券 M[ (mH(j  
assets accretion 资产增值 D@i,dPz5Zl  
assets and liabilities 资产与负债 7)IBIlV  
assets betterment statement 资产递增表；资产改进表 l
GI5  
assets lending 实物放款；有抵押贷款 @83h/Wcxd  
assets of the company passing on the death 死者去世时转移的公司资产 T{={uzQeJJ  
assets pledged as security for liabilities 用作负债抵押的资产 yWACIaj  
assets portfolio 资产投资组合 )K8k3]y&  
assets price 资产价格 FKd5]am  
assets quality 资产质素 0}YR=  
assets realization 资产变现 %:n1S]Vr  
assets refinancing arrangement 资产再集资安排 JrTSu`S('  
assets securitization 资产证券化 "msCiqF{z  
assets situated outside Hong Kong 在香港以外地方的资产 z^Nnt  
assets stripping 削减资产；拆卖资产 OYJy;u3"  
assets value 资产值 _dj<xPO  
assignee 承让人 fv!l{  
assignment 转让；转让书；转让契 ,|_ewye  
assignment of interest 权益转让 eB78z@  
assignment of letters patent and trade mark 专利证书及商标转让 cWl)ZE<hM  
assignment of property 物业转让；物业转让书 Ru Q\H0
pr  
assignment right 转让权 t@1e9uR  
assignor 转让人 ;^:9huN  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 #D3e\(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 fMr6ZmB  
associate member 附属会员 i+yqsYKO  
associated body corporate 相联法人团体 PNXZ3:W  
associated company 相联公司；联属公司 f)q\RJA)X  
associated corporation 相联法团 a\\B88iRRZ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] `LnLd;Z  
公认会计师公会〔英国〕 lph3"a^  
Association of Futures Exchange Brokers 香港期货经纪协会 %*<k5#Yq  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _Kx /z  
association of underwriters 承保人组织 9U6y<X  
assumption of control 接管 -8qLshQ  
assurance 担保；保险；转易；转易书 !&TbE@Xk  
assurance of interest 权益的转易 MQ2gzKw>  
at 19XX price 按一九ＸＸ年价格计算 EuqmA7s8A  
at a discount 按赔价计算；按贴水价格计算；打折扣 *Xt#04_  
at a premium 按溢价计算；按升水价格计算 +DM+@F  
at call 通知付款；按通知 B8 -/C\  
at constant market price 按固定市价计算 )j4]Y dJ  
at constant price 按固定价格计算 KU"?ZI  
at cost 按成本计算 ?c+_}ja,  
at current market price 按当时市价计算；按现时市价计算 p;"pTGoWi  
at current price 按当时价格计算；按现时价格计算 rfkk3oy  
at factor cost 按要素成本计算；按生产要素成本计算 ]N:SB  
at money-of-the-day price 按付款当日价格计算 6sRn_y  
at or better 按指定或较佳价位〔买卖指令〕 YnNB#x8|  
at par 按面值计算；平价 245(ajxHC  
at sight 见票即付 62PtR`b>  
at the close 按收市盘 E O52 E|  
at the opening 按开市盘 }C}~)qaZv+  
attestation 见证；见证条款 H(lq=M0~  
at-the-money option 平价期权 }wC pr.@  
attorney 受权人；受托代表人 ?>1AT==wI  
attornment 新拥有人承认书 KR^lmN  
attributable profit 可归属利润 NC>rZS]  
attributable share value 可归属股份价值 ^IjKT  
Auckland Stock Exchange 奥克兰证券交易所 Zi|MWaA.f  
auction 拍卖 ,LSF@1|Fx  
auctioneer 拍卖商 hW~,Uqy  
audit 审计；核数 'D1 T"}  
Audit Commission 审计署 !<h*\%;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] z. VuY3  
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〕 f h)Cz)  
audit review 帐目审查 E=Ah_zKU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 e=o<yf9>Q  
audited account 审计帐目；经审计的帐目 7Wmk"gp  
audited annual account 经审计的周年帐目 8do]5FE  
audited balance sheet 经审计的资产负债表 N0O8to}V  
auditor 核数师；核数主任；审计师 "w*VyD  
auditor's certificate 核数师证明书；审计师证明书 8+k\0fmy  
auditor's report 核数师报告；审计师报告 e#:.JbJ:D  
Aussie bond 澳元债券 D(Pd?iQIO  
austerity budget 紧缩预算 fZ`b~ZBwIj  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9.m_3"s  
Australia All Ordinaries Index 澳洲所有普通股票指数 )TP1i  
Australian Dollar [AUD] 澳元 Ett%Y*D+J  
Australian Options Market 澳大利亚期权市场 /+1+6MqRn*  
Australian Securities Commission 澳洲证券事务监察委员会 g;i>nzf  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 k:Da+w_'1  
Australian Stock Exchange 澳大利亚证券交易所 r,(rWptf4  
Austrian Schilling [ATS] 奥地利先令 P
p7}|/  
authentication 认证；鉴证 jX-v9eaA  
authority to purchase 委托购买证；委购书 %`F6>J  
authorization 认可；核准；授权；授权书 =5l7{i*`  
authorization by direction 指示授权 w=vK{h#8  
authorization by instruction 指令授权 VU J*\Sg  
authorization by warrant 令状授权 #(j'?|2o%  
authorization of unit trust 单位信托的认可 |>5NH'agV  
authorized agent 指定代理人 iOkRBi  
authorized capital 法定资本 7;:R\d6iL  
authorized clerk 出市员 !f2f gX  
authorized dealer 认可交易商 '`p#%I@  
authorized financial institution 认可财务机构 #f0J.)M  
authorized fund 认可基金 mHrt)0\_  
authorized fund house 获授权的基金公司；认可基金公司 L9M0vkgri  
authorized institution 认可机构 ,j>A[e&.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @d:TAwOI'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5,cq-`  
authorized insurer 获授权保险人；获认可承保人 -`sK?*[{J  
authorized investment 特准投资项目 lQj3#!1}  
authorized person 获授权人 (S$ziV  
authorized representative 获授权代表 \2KwF}[m  
authorized share capital 法定股本 9dn~nnd'n  
automated quotation system 自动报价系统 /Fy2ZYs,`8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Vr@I9W;D#  
自动交易系统〔香港期货交易所有限公司〕 -L%tiz`_  
automatic adjustment mechanism 自动调整机制 h}r.(MVt  
automatic adjustment system 自动调整系统 ))- B`vi  
Automatic Clearing House 自动票据交换所 ;*>Y8^K&Q  
automatic exchange rates accumulation system 自动化汇率累集系统 &o%IKB@  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 O W`yv  
automatic teller machine [ATM] 自动柜员机 luXcr H+w  
autopay 自动转帐 70hm9b-   
available assets 可用资产 -XBD WV  
available fiscal reserve 现存财政储备 *;@V5[^3I?  
available profit 可用利润 mucKmb/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 f|Dq#(^\  
average 平均；平均数；海损 8-]\C  
average basic salary 平均基本薪金 Hj\>&vMf  
average consumer expenditure 平均消费开支；一般消费开支 9jW/"  
average cost 平均成本 tk=~b}8  
average cost of land production 增辟土地平均成本 6+
`+$s0  
average daily turnover 平均每日成交额 4+46z|  
average daily wage rate 平均每日工资率 s[6y|{&ze  
average expenditure pattern 平均开支模式 Jd#g"a>zZ  
average growth rate 平均增长率 BN\Y N  
average net fixed assets 固定资产平均净值 r0jhIE#  
average of relatives 相对价格平均数 6j uNn}  
average price 平均价格 +9Vp<(  
average propensity to consume 平均消费倾向；一般消费倾向 f4{O~?=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 a2Q_K2t  
average rate 平均率 ))Q3;mI"  
average revenue 平均收入；平均收益 EhJpJb[Z  
average stock 平均库存；平均存货 NABVU0}
 
average yearly rent 平均年租 O
$SQzLZx&  
avoidance of double taxation 避免双重课税 o m9zb&{tu  
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
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