一些有用的会计术语(也不知道发的地方对不对)A

A: -^i[  
A share Ａ股；甲类股份 1Z5:DE<  
abatement of tax 减税；减扣免税额 [J'O5"T  
ABN AMRO Bank N.V. 荷兰银行 FaOfe]F  
above-the-line expenditure 线上项目支出；经常预算支出 |]tIE{d  
above-the-line receipt 线上项目收入；经常预算收入 FOAy'76p  
ABSA Asia Limited 南非联合亚洲有限公司 C 'YL9r-G  
absolute change 绝对数值变更 0:Ow$  
absolute expenditure 实际开支 `@$qy&AJ  
absolute guideline figure 绝对准则数字 +=v6*%y"V  
absolute interest 绝对权益 )*=ds,  
absolute order of discharge 绝对破产解除令 .</`#  
absolute profit margin 绝对利润幅度 w%(Ats  
absolute value 实值；绝对值 G1t{a:  
absolutely vested interest 绝对既得权益 /1F5khN  
absorbed cost 已吸收成本；已分摊成本 Oq-O|qJj  
absorption 吸收；分摊；合并 7q2G/_  
absorption rate 吸收率；摊配率；分摊率 =i_ s#v[Y  
ACB Finance Limited 亚洲商业财务有限公司 3dlL?+Y#  
acceptable form of reciprocity 合理的互惠条件 8CR b6  
acceptable rate 适当利率；适当汇率 &Ff#E?Y4|  
acceptance agreement 承兑协议 >l & N  
acceptance for honour 参加承兑 ?U\@?@  
acceptor 承兑人；接受人；受票人 AATiI+\S  
acceptor for honour 参加承兑人 ,i>{yrsOh  
accident insurance 意外保险 @+OX1-dd/w  
Accident Insurance Association of Hong Kong 香港意外保险公会 noali96J  
accident insurance scheme 意外保险计划 O_yk<  
accident year basis 意外年度基准 #nTzn2  
accommodation 通融；贷款 ;<j[0~qp:  
accommodation bill 通融票据；空头票据 ?Vy%<f$  
accommodation party 汇票代发人 lV4|(NQ9  
account balance 帐户余额；帐户结余 Z2HH&3HA  
account book 帐簿 `Ap<xT0H  
account collected in advance 预收款项 &LRO^[d  
account current book 往来帐簿 {tq.c9+!d  
account of after-acquired property 事后取得的财产报告 bqmb|mD  
account of defaulter 拖欠帐目 @WmEcX|  
account payable 应付帐款 s4RqY*VK  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 bi^[Eh  
account receivable 应收帐款 rHzwSR@}1  
account receivable report 应收帐款报表 &!|'EW  
account statement 结单；帐单；会计财务报表 8zDLX,M-  
account title 帐户名称；会计科目 T*
AXS|=ju  
accountant's report 会计师报告 qD@]FEw!O  
Accountant's Report Rules 会计师报告规则 ;'E1yzX^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 I ,j,Hz0  
Accounting Arrangements 《会计安排》 _Hhf.DmUAH  
accounting basis 会计基础 sqtMhUQ?>w  
accounting by Official Receiver 破产管理署署长呈交的帐目 q%g!TFMg  
Accounting Circular 《会计通告》 v}vwk8  
accounting class 会计类别 l70a&[W  
accounting date 记帐日期；会计结算日期 avJ%J"j8z  
accounting for money 款项核算 8`QbUQ6  
Accounting Officer 会计主任 ,".1![b  
accounting period 会计报告期；会计期 qL;OE.?oA  
accounting policy 会计政策；会计方针 nY]5pOF:  
accounting practice 会计惯例
`7v"(  
accounting principle 会计准则 WOw( -  
accounting record 会计记录 )Z.v
fc  
accounting report 会计报告 3sh
}(
  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2P`Z>_  
Accounting Society of China 中国会计学会 :5YL!D/&  
accounting statement 会计报表 (KHO'QNMt^  
accounting system 会计制度；会计系统 [;?CO<  
accounting transaction 会计事项；帐务交易 aYJT
SgW  
accounting treatment 会计处理 t)!(s,;T  
accounting year 会计年度 |z1  
accretion 增值；添加 I&m C  
accrual 应计项目；应累算数目 ~AqFLv/%  
accrual basis 应计制；权责发生制 <_o).hE{  
accrual basis accounting 应计制会计；权责发生制会计 0j}!4D+  
accrue 应累算；应计 ^Z dDs8j  
accrued benefit 应累算利益 |`N|S  
accrued charges 应计费用 .paKV"LJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 V8Lp%*(3  
accrued expenses 应累算费用 7?U)V03  
accrued interest payable 应付利息；应计未付利息 pTQ70V3  
accrued interest receivable 应收利息；应计未收利息 O,a1?_m8  
accrued right 累算权益 -2o_ L?  
accruing profit 应累算的利润 DG%vEM,y  
accumulated fiscal reserve 累积财政储备 ?@*hU2MTC  
accumulated profit 累积利润；滚存溢利 -a=RCzX]  
accumulated reserve 累积储备 tsYBZaH  
accumulation of surplus income 累积收益盈余 |^S{vub  
acquired assets 既得资产 aEL^N0\d  
acquisition 收购；购置；取得 `(2Y%L(r  
acquisition cost 购置成本 -~Ll;}nZC  
acquisition expenses 购置费用 ]AB<OjF1c|  
acquisition of 100% interest 收购全部股权 `RF0%Vm
~t  
acquisition of control 取得控制权 ,Y)7M3I  
acquisition of fixed assets 购置固定资产 8^ujA  
acquisition of shell “买壳” -z s5WaJn/  
acquisition price 收购价 W(gOidKKz  
act of God 天灾 zs=[C+Z\  
acting partner 执事合伙人 [>IV#6$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 '<Fr}Cn  
active partner 积极参与的合伙人 8M<\?JD~_f  
active trading 交投活跃 jTeHI|b  
actual circulation 实际流通 Whd\Ub8(  
actual cost 实际成本 u~]O #v  
actual expenditure 实际开支；实际支出 8zI*<RX.Q  
actual income 实际入息；实际收入；实际收益 /
/ k`X  
actual market 现货市场 ;2k!K
W@  
actual price 现货价；实际价格 r5>1n/+6  
actual profit 实际利润 fTq/9=Rq4  
actual quotation 实盘；实际价位；实际报价 EE{]EW(  
actual year basis 按实际年度计算 (C3:_cM5  
actuals 实货 M:PEY*4H  
actuarial investigation 精算调查 ;4%Co)Rw  
actuarial principle 精算原则 3J3Yt`  
actuarial report 精算师报告 ;4:[kv@  
Actuarial Society of Hong Kong 香港精算学会 >bLhCgF:"  
actuarial valuation 精算师估值 F|wT']1Y  
actuary 精算师 ;h7W(NO~z  
ad referendum agreement 暂定协议；有待覆核的协定 hI$IBf>  
ad valorem duty 从价税；按值征税 -eQ>3x&3r  
ad valorem duty system 从价税制 f>!H<4 ]  
ad valorem fee 从价费 +u[^
@>_I0  
ad valorem tariff 从价关税 I2&R+~ktR  
additional allowance 额外免税额 hy]8t1894  
additional amount for unexpired risk 未过期风险的额外款额 at 
)m*  
additional assessable profit 补加应评税利润 2FE13{+f  
additional assessment 补加评税 ;%ng])w=;  
additional commitment 额外承担 6?BV J  
additional commitment vote 额外承担拨款 ~L
fFLC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _+aMP=H  
additional dependent parent allowance 供养父母额外免税额 1(diG&  
additional provision 额外拨款 p0|PVn.^h  
additional stamp duty 附加印花税 _w.H]`C!X  
additional tax 补加税罚款；补加税款 BwJL)$D<S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Qq|c%FZ  
adjudged bankrupt 被裁定破产 9OS~;9YR  
adjudicated bankrupt 裁定破产人 Hz>_tA"^T  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 zMg(\8  
adjudication of bankruptcy 裁定破产；宣告破产 K_Q-9j  
adjudication of insolvency 裁定无力偿还债务 nu6p{_M  
adjusted actual 经调整的实数；调整后的实数 B<Zm'hdX  
adjusted current assets 经调整的流动资产；调整后的流动资产 2{6%+>jB  
adjusted figure 经调整的数字；调整后的数额 B>kVJK`X  
adjusted liabilities 经调整的负债；调整后的负债 !r#36kO  
adjusted loss 经调整的亏损；调整后的亏损 \dHdL\f  
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 sJ>JHv  
adjusted profit 经调整的利润；调整后的利润 .gJv})Vi  
adjusted surplus 经调整的盈余额；调整后的盈余额 Xt%y>'.  
adjusted value 经调整的价值；调整后的价值 uBUT84i  
adjustment 调整；修订；理算〔保险〕 U>-GM>  
adjustment centre 调剂中心 i"h~QEE  
adjustment lag 调整过程的时间差距；调整时差 o'KBe%@/  
adjustment mechanism 调整机制 nw  
adjustment of loss 亏损调整 sPP(>y( \  
adjustment process 调整过程；调整程序 i6FviZx  
adjustment range 调整幅度 )F\^-laMuK  
administered exchange rate 受管制汇率  oB8LJZ;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ww5UQs2sn  
administration expenses 行政费用 sDZ<XA  
administration fee 手续费；行政费 ?X'l&k>  
administration in bankruptcy 破产管理 +v)+ k  
administration order 遗产管理令 "<$JU@P  
administrator 管理人；遗产管理人 bCg)PJuB  
administrator of the estate 遗产管理人 rUW/d3y  
admission of debt 债项承认书 0PdX>h.t  
admission of proof 接纳债权证明 }? :T*CJ  
advance 放贷款项；垫付款项；预支款项；预付款项 g@Z7f y7  
advance account 暂支帐目；预付款帐户 T!2gOe  
advance compensation 预付补偿金
b(Nxk2uv  
advance from shareholder 股东垫款 peZ'sZ6  
advance pending reimbursement 预支以待日后付还 *G"}m/j-  
advanced economy 先进经济体系 Da)H/3ii  
advancement 预付；预付财产 n.b_fkZNr  
advances warrant 垫款令 Fp(-&,L0fc  
advancing 贷出 *?x[pqGq  
adverse balance 逆差 VD90JU]X<  
adverse exchange 逆汇 m5%E1k$=  
advertisement addressed to shareholders 在报章刊登的致股东通告 vWZ?*0^  
advice for collection 托收通知书 iI$;%uY3g  
advice of drawing 提款通知书；汇票通知书 w\}Q.$@  
advice of payment 付款通知 \GdsQAF"  
Advisory Committee [Securities and Futures Commission] w?JM;'<AYQ  
谘询委员会〔证券及期货事务监察委员会〕 87-z=>IU  
Advisory Committee on Diversification 经济多元化谘询委员会 w gkY\Q  
affidavit 誓章；遗产申报誓章 l3Wh&*0  
affidavit of no receipt 述明无收款的誓章 *s%M!YM  
affiliate 联号；联营公司；附属公司 HXP/2&|JY  
affiliated company 附属公司；联号；联营公司 9zNMv-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Z&6*8#wn  
affordability 负担能力 Rebo.6rG  
African Development Bank [AfDB] 非洲开发银行 G\B:i
yKl  
after-acquired property 事后取得的财产 1#lH5|XQ  
after-hours dealing 市后交易 ~93#L_V_O  
after-tax profit 税后盈利；税后利润；税后溢利 I~&*8)x
M  
agency agreement 代理协议 ?hOvY)  
agency expenses 代理机构的开支 `s\E"QeZ
N  
agency fee 代理费 KN:V:8:J  
Agency Law 《代理法》 bE%*ZB  
agent 代理人；承销人 1UN$eb7  
agent of company 公司代理人 Jl fIYf~  
agent's fee 代理人费；经纪费 *XkgwJq  
aggregate 总计；总数；总体数字 'R nvQ""  
aggregate amount 总款额；总额 =kBWY9:$,  
aggregate assets and liabilities 总体资产与负债 eEX*\1Gg  
aggregate at constant price 按固定价格计算的总体数字 .|/VD'xV"  
aggregate demand 总需求 [u;>b?[{  
aggregate gross position 总持仓量 1$nuh@-ys  
aggregate limit 总限额 ]?k\ qS  
aggregate of salaries tax 合计薪俸税 =p \eh?^  
aggregate performance 总体表现；总体业绩 6Zmzo,{  
aggregate supply 总体供应 F @uOXNz)  
aggregate surplus 总盈余 NI2-*G_M  
aggregate total 整体总额 M!O &\2Q  
aggregate value 总值；合计价值 }UWi[UgA  
aggregated basis 合计基准 `C)|}qcC  
aggregated net chargeable income 合计应课税入息实额 Og:aflS  
aggregation 合并计算；合计；总和 r}|a*dh'R  
aggregation of incomes of husband and wife 夫妇入息合并计算 Gf<%bQE  
aggregation of property 财产的总和 y:VY8a 4
 
agio 差价；贴水 o>y@1%aU  
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》 dG%{&W9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )dF`L  
《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》 0F%V+Y\R  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0GcOI
}  
《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]h5Uh[b  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment xF`O ehVA  
《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
zQ hd>  
agreement for a settlement 授产协议 _{mG\*q  
agreement for assignment 转让协议 d$PQb9Q+f  
agreement for sale 售卖协议；买卖协议 3|vZ`}  
agreement for sale and purchase 买卖协议 [w}KjV/yi  
agreement for the payment of interest 支付利息协议 s>a(#6Q  
agreement for the repayment of money 还款协议 0:zDt~Ju  
agreement of reinsurance 再保险协议 SV
i{B*  
Agricultural Bank of China 中国农业银行 3 Bn9Ce=  
air passenger departure tax 飞机乘客离境税 8RJa;JsH  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 T%@qlEmf  
airport tax 机场税 |K'7BK_^J  
alcohol duty 酒精税 I7{ Q\C4  
alienation 让与；让渡；转让 S,GM!YZg  
alimony 生活费；赡养费 10ZL-7D#m  
All Ordinaries Index [AOI] 所有普通股指数 +5ue)`  
all risks 全险；综合险 VRvX^w0  
All Sales Record for Stock Market 《股票市场成交报告》 S!R:a>\  
Allied Capital Resources Limited 新联财务有限公司 gFw-P#t  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 m8z414o  
allocation letter 拨款信件 m
$A-'*'  
allocation of fund 分配款项；预留款项 l/6(V:  
allocation of profit 利润分配；溢利分配 0r
%,|FaS  
allocation warrant 拨款令 W-ol*
S  
allotment 分配；配股 F5YHc$3^  
allotment notice 股份配售通知；配股通知 =f=,YcRn+  
allotment of shares 股份分配 3NlG,e'T2  
allowable 可获宽免；免税的 D
|"^ :Gi  
allowable business loss 可扣除的营业亏损 H  2UR  
allowable expenses 可扣税的支出 k^Uk=)9  
allowance 免税额；津贴；备抵；准备金 ~.<}/GP]_  
allowance for debts 债项的免税额 p&cJo<]=LE  
allowance for depreciation by wear and tear 耗损折旧免税额 j?s+#t  
allowance for funeral expenses 殡殓费的免税额 c3|/8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 cQ`+ A|q  
allowance for repairs and outgoings 修葺及支出方面的免税额 0rilg  
allowance to debtor 给债务人的津贴 Vf`9[*j  
alteration of capital 资本更改 cB2jf</  
alternate trustee 候补受托人 fXB64MNo  
amalgamation 合并 K&%YTA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9 p`|~^X  
ambit of charges 征税范围；收费范围 I#GsEhi  
amended valuation 经修订的估值 \++#adN:K  
American Commodities Exchange 美国商品交易所 br7_P1ep  
American Express Bank Limited 美国运通银行 hG>3y\!#  
American Stock Exchange 美国证券交易所 ZO!)G   
amortization 摊销 zXT[}J VV  
amount due from banks 存放银行同业的款项 '-KrneZ!  
amount due from banks abroad 存放海外银行同业的款项 KGsW*G4U=  
amount due from holding companies 控股公司欠款 (#VF>;;L  
amount due from local banks 存放本港银行同业的款项 d;LBV<Z?  
amount due to banks 银行同业的存款 Tsl0$(2W  
amount due to banks abroad 海外银行同业的存款 few=`%/  
amount due to holding companies 控股公司存款 m;m4/z3U  
amount due to local banks 本港银行同业的存款 o3xfif  
amount due to outport banks 外埠银行同业的存款 P:
tl)ob  
amount for note issue 发行纸币的款额 bPo*L~xdk  
amount of bond 担保契据的款额 5: O,-b&  
amount of consideration 代价款额 6ZwFU5)QE/  
amount of contribution 供款数额 D3kx&AR  
amount of indebtedness 负债款额 etLA F  
amount of principal of the loan 贷款本金额 =]hPX  
amount of rates chargeable 应征差饷数额 =U<6TP]{  
amount of share capital 股本额 m/>z}d05h  
amount of sums assured 承保款额 \:d|'r8OCM  
amount of variation 变动幅度 h2fTG  
amount of vote 拨款数额 bx%P-r31  
amount payable 应付款额 .LEn~ 8  
amount receivable 应收款额 3&vUR(10  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4 n\dh<uY  
analysis 分析 ,L,?xvWG  
ancillary risk 附属风险 zFGZ;?i  
annual account 周年帐目；周年帐目报表；年度决算；年结 S
Bqx_4}  
annual accounting date 年结日期 *<T,Fyc|  
annual allowance 每年免税额；年积金；年度津贴；年津 K)8N8Js(  
annual balance 年度余额 4f{(Scg  
annual disposable income 每年可动用收入 O(Vi/r2:e  
annual estimates 周年预算 } l4d/I  
annual fee 年费 _9Y7.5  
annual general meeting 周年大会 B;mt11M  
annual growth rate 年增率；每年增长率 @(Y+W2Iyy+  
annual long-term supplement 长期个案每年补助金 tx01*2]pX  
annual pensionable emolument 可供计算退休金的年薪 RB `
<Zw  
annual report 年报 Y]!{ nW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C`>|D [  
annual return 周年报表；周年申报表；每年报税表格 VLfE3i4Vwl  
Annual Return Rules 《周年报表规则》 <j$n7#qk  
annual review of consumer prices 每年消费物价回顾 Q)b*; @  
annual roll-forward basis 逐年延展方式 ]>\!}\R<  
annual salary 年薪 [MVG\6Up(  
annual statement 年度报表；年度决算表 #.z`clK#  
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 YQk<1./}I  
annuitant 年金受益人 SUQk0
(M  
annuity 年金 >"q~9b A  
annuity contract 年金合约 :D!}jN/)  
annuity on human life 人寿年金 #{u>
 
antecedent debt 先前的债项 @x z?^20N  
ante-dated cheque 倒填日期支票 Z )f\^
 
anticipated expenditure 预期开支 .ko}m{  
anticipated net profit 预期纯利 ^6[o$eY3  
anticipated revenue 预期收入 B)cVbjTn  
anti-inflation measure 反通货膨胀措施 N#? Ohz  
anti-inflationary stance 反通货膨胀立场 $Q!J.}P@  
apparent deficit 表面赤字 r]+N(&q  
apparent financial solvency 表面偿债能力 _laLTP*  
apparent partner 表面合伙人 yhi
6RDS  
application for personal assessment 个人入息课税申请书 235wl  
application of fund 资金应用 X#!oG)or  
application to release as liquidator and to destruct the books of accounts and documents ~Q)137u]P  
申请免除清盘人职务及毁灭帐簿与文件 8!uqR!M<C  
appointed actuary 委任精算师 'WW['  
appointed auditor 委任核数师；委任审计师 crdp`}}  
appointed trustee 委任的受托人 t!"XQ$g'  
appointer 委任人 MVpk/S%W  
apportioned pro rata 按比例分摊 b#<@&0KE  
apportionment 分配；分摊 zxt&oT0Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CH/*MA  
apportionment formula 分摊方程式 <M4Qc12jP  
apportionment of estate duty 遗产税的分摊 KoPhPH  
appraisal 估价；评估 (}C%g{8  
appreciable growth 可观增长 v<qiu>sbz}  
appreciable impact 显着影响 ve|`I=?2  
appreciable increase 可观增长 H _%yh,L  
appreciation 增值；升值 VD*xhuy$k  
appreciation against other currencies 相对其他货币升值 ?NL>xMA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ix=H=U]Q{  
appreciation tax 增值税 (YJ]}J^  
appropriation 拨款；拨用；拨付 ORo +=2  
appropriation account 拨款帐目 ^YLpZoo  
Appropriation Bill 拨款法案 }m6j6uAR6)  
appropriation-in-aid system 补助拨款办法 =<M7t*!  
approved assets 核准资产 ]%K 8  
approved basket stock 认可一篮子证券 5Se S^kJC  
approved budget 核准预算 iVKX *kqc  
approved charitable donation 认可慈善捐款 `RG_FS"v  
approved charitable institution 认可慈善机构 &E>zvRBQ  
approved currency 核准货币；认可货币 8I'Am"bc\  
approved estimates 核准预算 D|1pBn.b]'  
approved estimates of expenditure 核准开支预算 3)J0f+M>dv  
approved overseas insurer 核准海外保险人 \dL#PI3  
approved overseas trust company 核准海外信托公司 ]k(n_+!  
approved pooled investment fund 核准汇集投资基金 )!!xvyc  
approved provident fund scheme 认可公积金计划 A S#D9o  
approved provision 核准拨款 Ih!D6  
approved redeemable share 核准可赎回股份 "c S?t  
approved regional stock 认可地区性证券 %7$oig\wE  
approved retirement scheme 认可退休金计划 DNy1} 3wg  
approved subordinated loan 核准附属贷款 |# z
znT"  
arbitrage 套戥；套汇；套利 LK
^t](F  
arbitrageur 套戥者；套汇者 x>@+lV'O  
arbitrary amount 临时款项 2_4m}T3  
arrangement 措施；安排；协定 9x~qcH%  
arrears 欠款 &x(^=sTHI  
arrears of pay 欠付薪酬 ]qJ6#sAw75  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]c8O"4n n  
articles of association 组织章程；组织细则；组织章程细则 Ti@X<C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q\DD^Pbq  
ascertainment of profit 确定利润 ;b""N,  
"Asia Clear" “亚洲结算系统” T F!Lp:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 k-(hJ}N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 m*h, <,}-+  
Asian Development Fund [ADF] 亚洲发展基金 @42!\1YT  
Asian dollar bond 亚洲美元债券 dpBG)Xzoyv  
Asian dollar market 亚洲美元市场 4K@`>Y5g*  
Asian dollar rate 亚洲美元利率 Z81{v<c;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J@{yWgLg  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $cLtAo^W  
asked price 沽盘；喊价；索价；卖方报价 S;"7d  
assessable income 应评税入息 .kT5 4U;{  
assessable loss 应评税亏损 A|BvRZd  
assessable profit 应评税利润 nx(O]R,Sw  
assessable value 应评税值 L}&U%eD  
assessed profit 估定利润 }xl @:Qo  
assessed value 经评估价值 ZU&I`q|Y6  
assessment 评税；评定；估价；评税单 ?^F#}>C  
assessment number 评税编号；估价编号 c0Tda  
assessment of additional tax 补加税评税 *n)3y.s  
assessment of performance 业绩评估；实绩评价 G}tq'#]E{z  
Assessor 评税主任 2S1wL<qP  
asset price bubbles 资产价格泡沫 xi6Fs, 2S  
asset-backed securities 具资产保证的证券 l
rSo@JQ  
assets accretion 资产增值 Sdc;jK 9d!  
assets and liabilities 资产与负债 $+Hv5]/hb  
assets betterment statement 资产递增表；资产改进表 5Dy800.B2  
assets lending 实物放款；有抵押贷款 ~%
4#R4&  
assets of the company passing on the death 死者去世时转移的公司资产 >mT< AQ  
assets pledged as security for liabilities 用作负债抵押的资产  KUfk5Y  
assets portfolio 资产投资组合 :;u~M(R  
assets price 资产价格 N~-N Q  
assets quality 资产质素 %^=fjJGV{~  
assets realization 资产变现 \^wI9g~0  
assets refinancing arrangement 资产再集资安排 'iN8JO>  
assets securitization 资产证券化 c7jft|4S  
assets situated outside Hong Kong 在香港以外地方的资产 <R:KR(bT  
assets stripping 削减资产；拆卖资产 T8.@}a  
assets value 资产值 $4V ~hI4  
assignee 承让人 C!SB5G>OH  
assignment 转让；转让书；转让契 .cA
[b  
assignment of interest 权益转让 5Mb1==/R  
assignment of letters patent and trade mark 专利证书及商标转让 V#W(c_g
 
assignment of property 物业转让；物业转让书 TA=Ij,z~  
assignment right 转让权 S:] w@$  
assignor 转让人 nMcd(&`N  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 bw{%X  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >RxZ-.,a  
associate member 附属会员 T7YzO,b/   
associated body corporate 相联法人团体 VGBL<X  
associated company 相联公司；联属公司 SZ-%0z  
associated corporation 相联法团 l[^bo/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Mg95u
s  
公认会计师公会〔英国〕 ]"^GRFK5  
Association of Futures Exchange Brokers 香港期货经纪协会 (jCE&'?}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 EkV v  
association of underwriters 承保人组织 nX>k}&^L  
assumption of control 接管 o([+Pp  
assurance 担保；保险；转易；转易书 s&vOwPmV  
assurance of interest 权益的转易 U %Aj~K^b  
at 19XX price 按一九ＸＸ年价格计算 #]I:}Q51  
at a discount 按赔价计算；按贴水价格计算；打折扣 B$Jn|J"/6  
at a premium 按溢价计算；按升水价格计算 9VIsLk54^  
at call 通知付款；按通知 ;W#G<M&n'  
at constant market price 按固定市价计算 x>5#@SX J  
at constant price 按固定价格计算 Hux#v>e  
at cost 按成本计算 8T 6jM+ h  
at current market price 按当时市价计算；按现时市价计算 3}$L4U  
at current price 按当时价格计算；按现时价格计算 &%J{C3Q9  
at factor cost 按要素成本计算；按生产要素成本计算 |mrAvm}  
at money-of-the-day price 按付款当日价格计算 lp?ge
av  
at or better 按指定或较佳价位〔买卖指令〕 2o/}GIKj  
at par 按面值计算；平价 W.o W=<  
at sight 见票即付 PG)dIec  
at the close 按收市盘 z@VY s  
at the opening 按开市盘 THK)G2 =  
attestation 见证；见证条款 G <m{o  
at-the-money option 平价期权 +98~OInySZ  
attorney 受权人；受托代表人 [kz<2P  
attornment 新拥有人承认书 /NLpk7r[\q  
attributable profit 可归属利润 sl%B-;@I  
attributable share value 可归属股份价值 Jx_ OT C  
Auckland Stock Exchange 奥克兰证券交易所 U,Z.MPQ  
auction 拍卖 Q=~e|  
auctioneer 拍卖商 Oa7`Y`6  
audit 审计；核数 L4SFu.J'  
Audit Commission 审计署 z-(dT  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (a`z:dz}  
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〕 k`.-PU  
audit review 帐目审查 fYx$3a.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m+DkO{8F  
audited account 审计帐目；经审计的帐目  2c!?!:s  
audited annual account 经审计的周年帐目 W32mAz;  
audited balance sheet 经审计的资产负债表 ^l_W9s  
auditor 核数师；核数主任；审计师 61T"K  
auditor's certificate 核数师证明书；审计师证明书 Y cOtPS%  
auditor's report 核数师报告；审计师报告 )y.J2_lI8  
Aussie bond 澳元债券 |!I#T  
austerity budget 紧缩预算 y"!+Fus9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
V}7I? G  
Australia All Ordinaries Index 澳洲所有普通股票指数 ngEjbCV+  
Australian Dollar [AUD] 澳元 \8Fe56  
Australian Options Market 澳大利亚期权市场  *;+lF  
Australian Securities Commission 澳洲证券事务监察委员会 Dw;L=4F |  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {:od=\*R  
Australian Stock Exchange 澳大利亚证券交易所 8!me$k&  
Austrian Schilling [ATS] 奥地利先令 D4n~2]  
authentication 认证；鉴证 ]Rnr>_>x;  
authority to purchase 委托购买证；委购书 <JYV G9s}  
authorization 认可；核准；授权；授权书 :(A]Bm3  
authorization by direction 指示授权 rN$_(%m_N  
authorization by instruction 指令授权 rq}ew0&/  
authorization by warrant 令状授权 1>57rx"l  
authorization of unit trust 单位信托的认可 ^"l>
;.
w  
authorized agent 指定代理人 wp.<}=|u  
authorized capital 法定资本  z{``v|K  
authorized clerk 出市员 "]5]"F4]  
authorized dealer 认可交易商 ;2)@NH  
authorized financial institution 认可财务机构 t1g)Y|@d  
authorized fund 认可基金 A(Ugam~}  
authorized fund house 获授权的基金公司；认可基金公司 Jh M.P9  
authorized institution 认可机构 \|DcWH1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 bPOehvK/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 -`iZBC50  
authorized insurer 获授权保险人；获认可承保人  5ah]E  
authorized investment 特准投资项目 o*I=6`j  
authorized person 获授权人 ~+QfP:G  
authorized representative 获授权代表 mWUQF"q8  
authorized share capital 法定股本 yWFDGk  
automated quotation system 自动报价系统 h3>/..l  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] fX#Em'Ab[  
自动交易系统〔香港期货交易所有限公司〕 `EBo(^n}O  
automatic adjustment mechanism 自动调整机制 =|pQA~UU#  
automatic adjustment system 自动调整系统 JL`n12$m  
Automatic Clearing House 自动票据交换所 *8,]fBUq  
automatic exchange rates accumulation system 自动化汇率累集系统 MBXumc_g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @\z2FJ79w  
automatic teller machine [ATM] 自动柜员机 bb+-R_3Kd  
autopay 自动转帐 >=6tfLQ  
available assets 可用资产 l>7`D3  
available fiscal reserve 现存财政储备 e<9IwS!/  
available profit 可用利润 <.s[x~b\`  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 vDv:3qN7(  
average 平均；平均数；海损 a0CmCv2#  
average basic salary 平均基本薪金 2^Q)~sSf9  
average consumer expenditure 平均消费开支；一般消费开支 DP &,jU6  
average cost 平均成本 FuLP{]Y+AM  
average cost of land production 增辟土地平均成本  9'\18_w  
average daily turnover 平均每日成交额 :)cPc7$8  
average daily wage rate 平均每日工资率 [$;6LFs
}  
average expenditure pattern 平均开支模式 pDCQ?VW  
average growth rate 平均增长率 <i%.bfQ/-  
average net fixed assets 固定资产平均净值 +Q}Y?([  
average of relatives 相对价格平均数 mcpM<vY/H  
average price 平均价格 j2=jD G  
average propensity to consume 平均消费倾向；一般消费倾向 b,]hX  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^4_.5~(  
average rate 平均率 j1Q G-Rs&  
average revenue 平均收入；平均收益 AnP7KSN[\  
average stock 平均库存；平均存货 xuv%mjQ  
average yearly rent 平均年租 LylB3BM  
avoidance of double taxation 避免双重课税 ;l7wme8Qk  
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 w(eAmN:zR  
k/u6Cw0/  
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