一些有用的会计术语(也不知道发的地方对不对)A

A: W<B8PS$  
A share Ａ股；甲类股份 ZsUxO%jP  
abatement of tax 减税；减扣免税额 j46fQ  
ABN AMRO Bank N.V. 荷兰银行 c:51In|~{C  
above-the-line expenditure 线上项目支出；经常预算支出 GOa
](oD}  
above-the-line receipt 线上项目收入；经常预算收入 ~c :e0}  
ABSA Asia Limited 南非联合亚洲有限公司 F)Yn1&a#H  
absolute change 绝对数值变更 W==HV0n  
absolute expenditure 实际开支 bUp%87<*X  
absolute guideline figure 绝对准则数字 n\.K:t[:  
absolute interest 绝对权益 =M7FD  
absolute order of discharge 绝对破产解除令 Uz\B^"i|  
absolute profit margin 绝对利润幅度 klKAwCQ,  
absolute value 实值；绝对值 @ MNL  
absolutely vested interest 绝对既得权益 )-[ 2vhXz  
absorbed cost 已吸收成本；已分摊成本 ]ODC+q1  
absorption 吸收；分摊；合并 _d]w)YMO  
absorption rate 吸收率；摊配率；分摊率 Lz=nJn  
ACB Finance Limited 亚洲商业财务有限公司 !Il>,q&F  
acceptable form of reciprocity 合理的互惠条件 C_PXh>H]'  
acceptable rate 适当利率；适当汇率 $ah, $B  
acceptance agreement 承兑协议 7|T5N[3?l,  
acceptance for honour 参加承兑 @C7S^|eo  
acceptor 承兑人；接受人；受票人 m^O:k"+!  
acceptor for honour 参加承兑人 McxJ C<  
accident insurance 意外保险 _W]2~9  
Accident Insurance Association of Hong Kong 香港意外保险公会 .?_wcp=  
accident insurance scheme 意外保险计划 \%EZg  
accident year basis 意外年度基准 :4<+)r26  
accommodation 通融；贷款 s>"=6gb  
accommodation bill 通融票据；空头票据 2sy{  
accommodation party 汇票代发人 vP3Fb;  
account balance 帐户余额；帐户结余 <=cj)  
account book 帐簿 3>0/WbA:7E  
account collected in advance 预收款项 Xe*@`&nv@  
account current book 往来帐簿 R?>a UFM  
account of after-acquired property 事后取得的财产报告 L1Fn;nR  
account of defaulter 拖欠帐目 g;\zD_":l  
account payable 应付帐款 ^Cyx"s't  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x7l)i!/$  
account receivable 应收帐款 /!JpmI  
account receivable report 应收帐款报表 JQsS=m7Et  
account statement 结单；帐单；会计财务报表 o]MQ)\r  
account title 帐户名称；会计科目 }%y_LcL  
accountant's report 会计师报告 xh@H@Q\  
Accountant's Report Rules 会计师报告规则 t_3)}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 zScV 9,H1  
Accounting Arrangements 《会计安排》 h^~eTi;c]Q  
accounting basis 会计基础 ~0|~Fg  
accounting by Official Receiver 破产管理署署长呈交的帐目 L`x:Y>C(  
Accounting Circular 《会计通告》 _"a(vfl#  
accounting class 会计类别 {+z+6i  
accounting date 记帐日期；会计结算日期 rd0BvQ9TK  
accounting for money 款项核算 aAu upPu  
Accounting Officer 会计主任 p4W->AVv$  
accounting period 会计报告期；会计期 OWB^24Z&3  
accounting policy 会计政策；会计方针 *0l^/jqn:  
accounting practice 会计惯例 . ~G>vVb  
accounting principle 会计准则 h}z^NX  
accounting record 会计记录 zEF3B  
accounting report 会计报告 1
5uVvp/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6VQ*z8wLw  
Accounting Society of China 中国会计学会 =35EG{W(  
accounting statement 会计报表 #TZYe4#f  
accounting system 会计制度；会计系统 8_Y{7;<ey  
accounting transaction 会计事项；帐务交易 {TzKHnP  
accounting treatment 会计处理 z mrk`o~  
accounting year 会计年度 @a>+r1  
accretion 增值；添加 -q(,}/Xf  
accrual 应计项目；应累算数目 A<9ZX=DAjw  
accrual basis 应计制；权责发生制 (LTm!"Q  
accrual basis accounting 应计制会计；权责发生制会计 g}$]K!F  
accrue 应累算；应计 5
U3="L  
accrued benefit 应累算利益 xlgN}M  
accrued charges 应计费用 &{x5 |$SD  
accrued cumulative preference share dividend 应累算的累积优先股股息 #?!)-Q%  
accrued expenses 应累算费用 n|SsV  
accrued interest payable 应付利息；应计未付利息 @w,-T@nAW  
accrued interest receivable 应收利息；应计未收利息 I@+dE V`Lf  
accrued right 累算权益 /Kw
o^Q{  
accruing profit 应累算的利润 &UbNp8h  
accumulated fiscal reserve 累积财政储备 M
`Y~IG}  
accumulated profit 累积利润；滚存溢利 eO(VSjo'`  
accumulated reserve 累积储备 @5acTYQ  
accumulation of surplus income 累积收益盈余 Z\(+a
wv  
acquired assets 既得资产 D gY2:&0  
acquisition 收购；购置；取得
lb{*,S  
acquisition cost 购置成本 N:d`L+tcc  
acquisition expenses 购置费用 GLnj& Ve  
acquisition of 100% interest 收购全部股权 %Ofa
Bv&  
acquisition of control 取得控制权 w;}P<K
 
acquisition of fixed assets 购置固定资产 ztgSd8GGE  
acquisition of shell “买壳” yew9bn0a=  
acquisition price 收购价 B\KvKT|\  
act of God 天灾 , YTuZS  
acting partner 执事合伙人 `Kpn@Xg
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 Sw%=/g  
active partner 积极参与的合伙人 SL pd~ZC?  
active trading 交投活跃 *;Hvx32I  
actual circulation 实际流通 7$Bq.Lc#z  
actual cost 实际成本 ="d}:Jl  
actual expenditure 实际开支；实际支出 )(PA:j  
actual income 实际入息；实际收入；实际收益 r$=iM:kERC  
actual market 现货市场 P9G c)$6{p  
actual price 现货价；实际价格 a&.8*|w3  
actual profit 实际利润 |"5NI'X?  
actual quotation 实盘；实际价位；实际报价 eDX{}Dq(  
actual year basis 按实际年度计算 6n  
actuals 实货 y''`73U"  
actuarial investigation 精算调查 p8%x@%k  
actuarial principle 精算原则 FGzB7w#  
actuarial report 精算师报告 $MfHA~^  
Actuarial Society of Hong Kong 香港精算学会 S,n*1&ogj  
actuarial valuation 精算师估值 G9N6iKP!  
actuary 精算师 o" &7$pAh  
ad referendum agreement 暂定协议；有待覆核的协定 c[3sg  
ad valorem duty 从价税；按值征税 $;@^coz9U  
ad valorem duty system 从价税制 LUHj3H  
ad valorem fee 从价费 =>)l6**UE  
ad valorem tariff 从价关税 \n6#D7OV  
additional allowance 额外免税额 9p+DAs{i  
additional amount for unexpired risk 未过期风险的额外款额 CbS- Rz:  
additional assessable profit 补加应评税利润 D;.-e  
additional assessment 补加评税 n0>#?ek12  
additional commitment 额外承担 9y>dDNM\<  
additional commitment vote 额外承担拨款 GBHv| GO  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b5No>U) /  
additional dependent parent allowance 供养父母额外免税额 ;} Ty b  
additional provision 额外拨款 g9<*+fV 2$  
additional stamp duty 附加印花税 U$# ?Lw  
additional tax 补加税罚款；补加税款 TlQ#0_as[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Xb?P'nD  
adjudged bankrupt 被裁定破产 ?`uY*+u  
adjudicated bankrupt 裁定破产人 Eu l,1yR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (6^v`SZ  
adjudication of bankruptcy 裁定破产；宣告破产 Al5E  
adjudication of insolvency 裁定无力偿还债务 rs]%`"&=  
adjusted actual 经调整的实数；调整后的实数 g&`e2|[7  
adjusted current assets 经调整的流动资产；调整后的流动资产 #[qmhU{s  
adjusted figure 经调整的数字；调整后的数额 k9~NIvnB`  
adjusted liabilities 经调整的负债；调整后的负债 !L2R0Y:a  
adjusted loss 经调整的亏损；调整后的亏损 L1VUfEG-  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Ha[Bf*  
adjusted profit 经调整的利润；调整后的利润 brl(7_2  
adjusted surplus 经调整的盈余额；调整后的盈余额 r0+lH:G*q  
adjusted value 经调整的价值；调整后的价值 g`d5OHvOo  
adjustment 调整；修订；理算〔保险〕 ; "ux{ .  
adjustment centre 调剂中心 =;l.<{<VH  
adjustment lag 调整过程的时间差距；调整时差 A Ns.`S  
adjustment mechanism 调整机制 4fT,/[k?  
adjustment of loss 亏损调整 JLT10c3  
adjustment process 调整过程；调整程序 =$X5O&E3'  
adjustment range 调整幅度 lr=? &>MXj  
administered exchange rate 受管制汇率 iyB02\d  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ckj2$c~  
administration expenses 行政费用 g1@zk$  
administration fee 手续费；行政费 Q]S~H+eRy  
administration in bankruptcy 破产管理 l<ag\ d  
administration order 遗产管理令 2RFYnDN  
administrator 管理人；遗产管理人 y
lUxK{  
administrator of the estate 遗产管理人 fFMGpibkM  
admission of debt 债项承认书 -Ds}kdxw  
admission of proof 接纳债权证明 ['~3"lK^O  
advance 放贷款项；垫付款项；预支款项；预付款项 =kp#v  
advance account 暂支帐目；预付款帐户 B:\\aOEj  
advance compensation 预付补偿金 Pv17wUB  
advance from shareholder 股东垫款 ~pO6C*"  
advance pending reimbursement 预支以待日后付还 yH|[K=?S[  
advanced economy 先进经济体系 9E'fM  
advancement 预付；预付财产 P(l$5x]g,  
advances warrant 垫款令 B5GT^DaT  
advancing 贷出 JF!JY( U,  
adverse balance 逆差 yS^";$2Tc  
adverse exchange 逆汇 mKugb_d?  
advertisement addressed to shareholders 在报章刊登的致股东通告 (#k>cA(}  
advice for collection 托收通知书 ",!#7h  
advice of drawing 提款通知书；汇票通知书 (dd+wx't  
advice of payment 付款通知 v8Vw.Ce`f  
Advisory Committee [Securities and Futures Commission] N7Kq$G2O  
谘询委员会〔证券及期货事务监察委员会〕 9]<p  
Advisory Committee on Diversification 经济多元化谘询委员会 i,r O3Jn  
affidavit 誓章；遗产申报誓章 z#ab V1 Xi  
affidavit of no receipt 述明无收款的誓章 P"Lk(gY  
affiliate 联号；联营公司；附属公司 wzVx16Rvc  
affiliated company 附属公司；联号；联营公司 48hu=,)81*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 =iW!Mq  
affordability 负担能力 5%BexIk  
African Development Bank [AfDB] 非洲开发银行 [fx1H~T<  
after-acquired property 事后取得的财产 ]-QY, k  
after-hours dealing 市后交易 ,pM~Phmp  
after-tax profit 税后盈利；税后利润；税后溢利 J -tOO  
agency agreement 代理协议 HY0q!.qog  
agency expenses 代理机构的开支 hiq7e*Nsb  
agency fee 代理费 DDxbIkt  
Agency Law 《代理法》 9>yLSM,!rS  
agent 代理人；承销人 M<s16  
agent of company 公司代理人 4[m})X2(  
agent's fee 代理人费；经纪费 f!%G{G^`  
aggregate 总计；总数；总体数字 AFE6@/'  
aggregate amount 总款额；总额 )9I>y2WU~  
aggregate assets and liabilities 总体资产与负债 Aslh}'$}-  
aggregate at constant price 按固定价格计算的总体数字 #5)0~4%l  
aggregate demand 总需求 KJn@2x6LP  
aggregate gross position 总持仓量 Ir&rTGFN  
aggregate limit 总限额 q,`"Z)97  
aggregate of salaries tax 合计薪俸税 TUHm.!+a  
aggregate performance 总体表现；总体业绩 ]L+YnZ?6  
aggregate supply 总体供应 =r"-Pm{  
aggregate surplus 总盈余 &|yQwNA*a"  
aggregate total 整体总额 Uc%n{ a-a  
aggregate value 总值；合计价值 t"x 8]Gy  
aggregated basis 合计基准 p4mi\~Q  
aggregated net chargeable income 合计应课税入息实额 4wYD-MB  
aggregation 合并计算；合计；总和 jr[(g:L   
aggregation of incomes of husband and wife 夫妇入息合并计算 )[fjZG[  
aggregation of property 财产的总和 'NJGez'b,  
agio 差价；贴水 j5Kw0Wy7  
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》 '!eg9}<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !"1}zeve  
《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》 B7PkCS&X  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment KYE)#<V}@  
《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》 1 aWzd[i  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $J6Pv   
《香港政府和大韩民国政府关于相互促进和保护投资协定》 t/55tL  
agreement for a settlement 授产协议 Dl=9<:6FW  
agreement for assignment 转让协议 =
og>& K  
agreement for sale 售卖协议；买卖协议 KaVNRS  
agreement for sale and purchase 买卖协议 ^*sDJ #  
agreement for the payment of interest 支付利息协议 9 5bi W  
agreement for the repayment of money 还款协议 b-?wJSf|  
agreement of reinsurance 再保险协议 F.{{gpI  
Agricultural Bank of China 中国农业银行 $HgBzZ7A2  
air passenger departure tax 飞机乘客离境税 V"Cx5#\7C  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 I(^pIe-  
airport tax 机场税 {1?94rz  
alcohol duty 酒精税 e&~vO| 3w%  
alienation 让与；让渡；转让 LGnb"ZN  
alimony 生活费；赡养费 )/HbmtXqI  
All Ordinaries Index [AOI] 所有普通股指数 n/W@H Im#  
all risks 全险；综合险 [|iWLPO1&k  
All Sales Record for Stock Market 《股票市场成交报告》 0s9-`nHen|  
Allied Capital Resources Limited 新联财务有限公司 y7CC5S?  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g)?Ol  
allocation letter 拨款信件 D5Zgi!  
allocation of fund 分配款项；预留款项 yS#)F.  
allocation of profit 利润分配；溢利分配  NOY`1i  
allocation warrant 拨款令 k=]#)A(#C  
allotment 分配；配股
-M]B;[^  
allotment notice 股份配售通知；配股通知 MB7UI8  
allotment of shares 股份分配 ~6{iQZa1Y  
allowable 可获宽免；免税的 6HroKu  
allowable business loss 可扣除的营业亏损 9S'u1%  
allowable expenses 可扣税的支出 -e_91WI  
allowance 免税额；津贴；备抵；准备金 *Bfo"["0.  
allowance for debts 债项的免税额 \c')9g@  
allowance for depreciation by wear and tear 耗损折旧免税额 /80H.|8O  
allowance for funeral expenses 殡殓费的免税额 ]MD,{T9l\>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zM+4<k_dH]  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ibf~gr(j  
allowance to debtor 给债务人的津贴 1O#
]qZS}]  
alteration of capital 资本更改 7gWT[  
alternate trustee 候补受托人 {F!/\2a  
amalgamation 合并 ATQw=w 3W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i
Gq%|o>  
ambit of charges 征税范围；收费范围 vHJOpQmt~  
amended valuation 经修订的估值 IRhi1{K$"  
American Commodities Exchange 美国商品交易所 * 'eE[/K  
American Express Bank Limited 美国运通银行 Clz. p  
American Stock Exchange 美国证券交易所 is~"yE7  
amortization 摊销 #ovausK[7  
amount due from banks 存放银行同业的款项 n?KhBJx 4  
amount due from banks abroad 存放海外银行同业的款项 J\@|c.ws  
amount due from holding companies 控股公司欠款 [}Q_T.4)E  
amount due from local banks 存放本港银行同业的款项 p9>{X\eT:  
amount due to banks 银行同业的存款 Yg/g9$'  
amount due to banks abroad 海外银行同业的存款 (rmOv\hG9V  
amount due to holding companies 控股公司存款 }VU^ 8
D  
amount due to local banks 本港银行同业的存款 ^C=dq(i=[  
amount due to outport banks 外埠银行同业的存款 Vc[aNpE  
amount for note issue 发行纸币的款额 r'
J="^k{  
amount of bond 担保契据的款额 jgvzp  
amount of consideration 代价款额 SND@#?hiO  
amount of contribution 供款数额 @V?T'@W7D  
amount of indebtedness 负债款额 ,`Keqfx  
amount of principal of the loan 贷款本金额 e{EC#%x_  
amount of rates chargeable 应征差饷数额 kzE<Y  
amount of share capital 股本额 ,?>{M  
amount of sums assured 承保款额 NX[-Y]t  
amount of variation 变动幅度 ]OSq}ul  
amount of vote 拨款数额 K`=9"v'f+  
amount payable 应付款额 HVJq
DF  
amount receivable 应收款额 a8WWFAC[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {MRXKnm;e  
analysis 分析 zRU9Q2Y  
ancillary risk 附属风险 d*YVk{s7V  
annual account 周年帐目；周年帐目报表；年度决算；年结 T,a71"c  
annual accounting date 年结日期 '[Sm w'n6-  
annual allowance 每年免税额；年积金；年度津贴；年津 c@
E;v<r'  
annual balance 年度余额 MzFFWk  
annual disposable income 每年可动用收入 DsB30  
annual estimates 周年预算 57fl<IM  
annual fee 年费 z!M #  
annual general meeting 周年大会 I4|LD/b  
annual growth rate 年增率；每年增长率
jn 5v  
annual long-term supplement 长期个案每年补助金 eJ*u]GH U  
annual pensionable emolument 可供计算退休金的年薪 t$Bu<frQ  
annual report 年报 q+znb'i-x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8J#U=q
Yei  
annual return 周年报表；周年申报表；每年报税表格 /[=Yv!  
Annual Return Rules 《周年报表规则》 .@Lktc  
annual review of consumer prices 每年消费物价回顾 uTdx`>M,O  
annual roll-forward basis 逐年延展方式 yhkKakg,)  
annual salary 年薪 o;9 G{Xj3@  
annual statement 年度报表；年度决算表 _/czH<   
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 Y{Ff I+  
annuitant 年金受益人 9u6VN]divB  
annuity 年金 3'Hz,qP  
annuity contract 年金合约 J9*i`8kU.  
annuity on human life 人寿年金 ZEp>~dn;  
antecedent debt 先前的债项 n^q%_60H  
ante-dated cheque 倒填日期支票 qyBC1an5,  
anticipated expenditure 预期开支 lak,lDt]  
anticipated net profit 预期纯利 %[4u #G`  
anticipated revenue 预期收入  >akC  
anti-inflation measure 反通货膨胀措施 4tEAi4H|`@  
anti-inflationary stance 反通货膨胀立场 NXk~o!D  
apparent deficit 表面赤字 eZoAy[  
apparent financial solvency 表面偿债能力 fikDpR  
apparent partner 表面合伙人 4]HW!J  
application for personal assessment 个人入息课税申请书 .L9g*q/}  
application of fund 资金应用 d5>
EvK U  
application to release as liquidator and to destruct the books of accounts and documents t~H0Qeb[v=  
申请免除清盘人职务及毁灭帐簿与文件 }S$
OE))u  
appointed actuary 委任精算师 YV8PybThc  
appointed auditor 委任核数师；委任审计师 7KHQ0  
appointed trustee 委任的受托人 \@Gcx}Y8h  
appointer 委任人 ~,_@|,)  
apportioned pro rata 按比例分摊 !|W.YbS  
apportionment 分配；分摊 eslv
g#Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]v/pMg#-  
apportionment formula 分摊方程式 NQGa=kXeJ  
apportionment of estate duty 遗产税的分摊 ,#czx3?4  
appraisal 估价；评估 C hQ] d  
appreciable growth 可观增长  y!dw{Lz  
appreciable impact 显着影响 48Jt5Jz_  
appreciable increase 可观增长 MgP&9  
appreciation 增值；升值 No8-Hm  
appreciation against other currencies 相对其他货币升值 d A'0'M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %)72glB  
appreciation tax 增值税 3-=AmRxW't  
appropriation 拨款；拨用；拨付 ^AShy`o^X  
appropriation account 拨款帐目 Z l;TS%$  
Appropriation Bill 拨款法案 1:iB1TclP  
appropriation-in-aid system 补助拨款办法 NBXhcfF  
approved assets 核准资产 0x,**6  
approved basket stock 认可一篮子证券 !>"fDz<w`  
approved budget 核准预算 C;5`G *e  
approved charitable donation 认可慈善捐款 $|g ;  
approved charitable institution 认可慈善机构 HOx+umjxW  
approved currency 核准货币；认可货币 Q5hOVD%  
approved estimates 核准预算 b9ud8wLE[  
approved estimates of expenditure 核准开支预算 Uqz.Q\A  
approved overseas insurer 核准海外保险人 QI'-I\Co  
approved overseas trust company 核准海外信托公司 )@p?4XsT4J  
approved pooled investment fund 核准汇集投资基金 .R@s6}C`}=  
approved provident fund scheme 认可公积金计划 Q_Br{ `c  
approved provision 核准拨款 M KX+'p\w  
approved redeemable share 核准可赎回股份 LzJ`@0RrX  
approved regional stock 认可地区性证券 <$@I*xk[  
approved retirement scheme 认可退休金计划 ,N_/J4Us  
approved subordinated loan 核准附属贷款 wMw}3qX$j  
arbitrage 套戥；套汇；套利 U{KnjoS  
arbitrageur 套戥者；套汇者 o*artMkG  
arbitrary amount 临时款项 v k=|TE  
arrangement 措施；安排；协定 "hQGk  
arrears 欠款 cRMyYdJ o  
arrears of pay 欠付薪酬 q`'"+`h  
arrears of revenue 逾期未收税款；逾期未收的帐项 gkX7,J-0  
articles of association 组织章程；组织细则；组织章程细则 0VrsbkS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {n&n^`Em  
ascertainment of profit 确定利润 Z)IF3{*  
"Asia Clear" “亚洲结算系统” D)bL;h  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xFekSH7[F  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (c&%1bJ  
Asian Development Fund [ADF] 亚洲发展基金 IBvn q8\  
Asian dollar bond 亚洲美元债券 e/_QS}OA  
Asian dollar market 亚洲美元市场 pGfGGY>i%  
Asian dollar rate 亚洲美元利率 s_}6#;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ZPY&q&R  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >&Oql9_  
asked price 沽盘；喊价；索价；卖方报价 BzzZ.AH~  
assessable income 应评税入息 Vhh=GJ  
assessable loss 应评税亏损 k$ T  
assessable profit 应评税利润 ;Xa N  
assessable value 应评税值 AAs&P+;  
assessed profit 估定利润 ByuBZ!m  
assessed value 经评估价值 &XdTY +  
assessment 评税；评定；估价；评税单 Q-!gO  
assessment number 评税编号；估价编号 ' tHa5`  
assessment of additional tax 补加税评税  VM:|I~gJ  
assessment of performance 业绩评估；实绩评价 }JWkV1  
Assessor 评税主任 o$Ylqb#  
asset price bubbles 资产价格泡沫 9pPLOXr ,  
asset-backed securities 具资产保证的证券 /Wcx%P  
assets accretion 资产增值 n*Dn{ 7v#z  
assets and liabilities 资产与负债 'l`prp3  
assets betterment statement 资产递增表；资产改进表 ?;_>BX|Zjl  
assets lending 实物放款；有抵押贷款 6bc\ )n`  
assets of the company passing on the death 死者去世时转移的公司资产 @D!*@M6  
assets pledged as security for liabilities 用作负债抵押的资产 \gkhSL
q  
assets portfolio 资产投资组合 x@QNMK.7  
assets price 资产价格 'e*w8h  
assets quality 资产质素 vG.KSA  
assets realization 资产变现  BdiV  
assets refinancing arrangement 资产再集资安排 ~ +>ehU  
assets securitization 资产证券化 P[-do  
assets situated outside Hong Kong 在香港以外地方的资产 ?pfr^ !@$  
assets stripping 削减资产；拆卖资产 _9t1aP5  
assets value 资产值 XXhN;-p  
assignee 承让人 J^ewG  
assignment 转让；转让书；转让契 7H?xp_D  
assignment of interest 权益转让 4Ngp  -  
assignment of letters patent and trade mark 专利证书及商标转让 j}B86oX  
assignment of property 物业转让；物业转让书 yci}#,nb  
assignment right 转让权 +}M3O]?4  
assignor 转让人 `'^o45  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \v6lcA
L-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Z\Ur F0  
associate member 附属会员  T&MhSJf#  
associated body corporate 相联法人团体 me{u~9&  
associated company 相联公司；联属公司 R|'W#"{@  
associated corporation 相联法团 Y)]C.V,~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] xp'Q>%v  
公认会计师公会〔英国〕 .4U*.Rf  
Association of Futures Exchange Brokers 香港期货经纪协会 n}[S  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ;1PJS_@rX  
association of underwriters 承保人组织 j)Ak:l%a  
assumption of control 接管 4bp})>}jB  
assurance 担保；保险；转易；转易书 '2i !RT-  
assurance of interest 权益的转易 ^9Cu?!xu0  
at 19XX price 按一九ＸＸ年价格计算 A7%/sMv  
at a discount 按赔价计算；按贴水价格计算；打折扣 "OK[uug  
at a premium 按溢价计算；按升水价格计算 Q!qD3<?5  
at call 通知付款；按通知 ppNMXbXR  
at constant market price 按固定市价计算 j*gJP !  
at constant price 按固定价格计算 kE
.4 #  
at cost 按成本计算 TwI s_r:  
at current market price 按当时市价计算；按现时市价计算 c AO:fb7  
at current price 按当时价格计算；按现时价格计算 $-Ex g*i  
at factor cost 按要素成本计算；按生产要素成本计算 }zf!mlk  
at money-of-the-day price 按付款当日价格计算 |idw?qCn  
at or better 按指定或较佳价位〔买卖指令〕 2nC,1%kxhq  
at par 按面值计算；平价 rIJPgF  
at sight 见票即付 UWqD)6  
at the close 按收市盘 A]5];c  
at the opening 按开市盘 YS){N=g&'  
attestation 见证；见证条款 ^iJyo&I  
at-the-money option 平价期权 1=z[U|&R  
attorney 受权人；受托代表人 ,!@MLn  
attornment 新拥有人承认书 &Q;sbI}  
attributable profit 可归属利润 $C5*@`GM$  
attributable share value 可归属股份价值 0"%dPKi  
Auckland Stock Exchange 奥克兰证券交易所 ;aWk-  
auction 拍卖 ;h+~xxu=X  
auctioneer 拍卖商 [RN]?,  
audit 审计；核数 5|*`} ;/y  
Audit Commission 审计署 N'9T*&o+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] e%L[bGW'  
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〕 ;*<R~HJt  
audit review 帐目审查 uOeal^uS  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 p> >H$t  
audited account 审计帐目；经审计的帐目 tkcs6uy  
audited annual account 经审计的周年帐目 oC49c~`8  
audited balance sheet 经审计的资产负债表  jF0"AA  
auditor 核数师；核数主任；审计师 1<73uR&b%  
auditor's certificate 核数师证明书；审计师证明书 >8kXa.)84  
auditor's report 核数师报告；审计师报告 @WS77d~S  
Aussie bond 澳元债券 86 e13MF  
austerity budget 紧缩预算 ;J TY#)Bh  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e9RYk:O  
Australia All Ordinaries Index 澳洲所有普通股票指数 [V:~j1{3  
Australian Dollar [AUD] 澳元 QwWd"Of  
Australian Options Market 澳大利亚期权市场 p? o[+L<  
Australian Securities Commission 澳洲证券事务监察委员会 k:run2K  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 l;@+=uVDHm  
Australian Stock Exchange 澳大利亚证券交易所 6{]F#ig=  
Austrian Schilling [ATS] 奥地利先令 0>7Ij7\[8  
authentication 认证；鉴证 ;J,(YNI 1  
authority to purchase 委托购买证；委购书 ~[t#$2d}  
authorization 认可；核准；授权；授权书 `qs}L  
authorization by direction 指示授权 ]&]DFY~n  
authorization by instruction 指令授权 C'|9nK$%  
authorization by warrant 令状授权 -Q@f),  
authorization of unit trust 单位信托的认可 i$<['DY  
authorized agent 指定代理人 Fy Ih\  
authorized capital 法定资本 J'|=J   
authorized clerk 出市员 0Q&(j7`^@  
authorized dealer 认可交易商 r5S/lp+Y+N  
authorized financial institution 认可财务机构 ;Go^)bN ;  
authorized fund 认可基金 S\8v)|Pr  
authorized fund house 获授权的基金公司；认可基金公司
eN,9N]K  
authorized institution 认可机构 ga%\n!S  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2vjkThh`I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?#=xx.cF  
authorized insurer 获授权保险人；获认可承保人 6d6cZGS[:  
authorized investment 特准投资项目 )wM%Ul<s  
authorized person 获授权人 M
casnjC  
authorized representative 获授权代表 Fb]+h)on  
authorized share capital 法定股本 !P=Cv=  
automated quotation system 自动报价系统 VZWo.Br'W  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] * &:_Vgu  
自动交易系统〔香港期货交易所有限公司〕 [5?Dov^j3  
automatic adjustment mechanism 自动调整机制 MVzuE}  
automatic adjustment system 自动调整系统 b~,e(D9DG  
Automatic Clearing House 自动票据交换所 196a~xNV  
automatic exchange rates accumulation system 自动化汇率累集系统 d'ZNp2L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }`<&l  
automatic teller machine [ATM] 自动柜员机 F/5G~17  
autopay 自动转帐 Mg`!tFe3  
available assets 可用资产 vnvpb! @Q  
available fiscal reserve 现存财政储备 $YEm(:v$  
available profit 可用利润 -9t"
$)&  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 mYgfGPF`  
average 平均；平均数；海损 Mi8)r_l%O  
average basic salary 平均基本薪金 [cd1Mf:[Y  
average consumer expenditure 平均消费开支；一般消费开支 ]A=\P,D  
average cost 平均成本 ~?ezd0  
average cost of land production 增辟土地平均成本 )xV37]  
average daily turnover 平均每日成交额 ]E<Z5G1HD  
average daily wage rate 平均每日工资率 T\}U{9ELL  
average expenditure pattern 平均开支模式 w!20  
average growth rate 平均增长率 hXjZ>n``  
average net fixed assets 固定资产平均净值 Ie. on)  
average of relatives 相对价格平均数 fasWb&~z  
average price 平均价格 +112{v=!i  
average propensity to consume 平均消费倾向；一般消费倾向 ]64}Xob87_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 B~KxUp  
average rate 平均率 ?/3wO/
7[  
average revenue 平均收入；平均收益 z.cDbkf}  
average stock 平均库存；平均存货 H1kI+YJ@  
average yearly rent 平均年租 B&a{,.m&q6  
avoidance of double taxation 避免双重课税 FFcCoPX_  
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 p<r<Y%  
dRron_'  
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