一些有用的会计术语(也不知道发的地方对不对)A

A: @px2/x  
A share Ａ股；甲类股份 gg $/  
abatement of tax 减税；减扣免税额 1(t{)Z<  
ABN AMRO Bank N.V. 荷兰银行 k|Mj|pqA  
above-the-line expenditure 线上项目支出；经常预算支出 z/Z 0cM#  
above-the-line receipt 线上项目收入；经常预算收入 3}*)EC  
ABSA Asia Limited 南非联合亚洲有限公司 8 :B(}Y4K  
absolute change 绝对数值变更 *{[jO&
&J  
absolute expenditure 实际开支 Hj\>&vMf  
absolute guideline figure 绝对准则数字 KnK8\p88\  
absolute interest 绝对权益 kEiWE|  
absolute order of discharge 绝对破产解除令 50h?#u6?  
absolute profit margin 绝对利润幅度 F7[ 55RcP  
absolute value 实值；绝对值 EAafi<n  
absolutely vested interest 绝对既得权益 Zpc R  
absorbed cost 已吸收成本；已分摊成本 whFaL}2C  
absorption 吸收；分摊；合并 12r]"?@|s  
absorption rate 吸收率；摊配率；分摊率 |:)UNb?R"O  
ACB Finance Limited 亚洲商业财务有限公司 C]H'z  
acceptable form of reciprocity 合理的互惠条件 sg0HYb%_E  
acceptable rate 适当利率；适当汇率 1@" L  
acceptance agreement 承兑协议 BN\Y N  
acceptance for honour 参加承兑 P5,X,-eG  
acceptor 承兑人；接受人；受票人 <g9@iUOI  
acceptor for honour 参加承兑人 ]$7dkP  
accident insurance 意外保险 4:m/w!q$  
Accident Insurance Association of Hong Kong 香港意外保险公会 d0ZbusHHb  
accident insurance scheme 意外保险计划 QE8;Jk-  
accident year basis 意外年度基准 kq+`.  
accommodation 通融；贷款 2smQD8t  
accommodation bill 通融票据；空头票据 k6.<zs0  
accommodation party 汇票代发人 BO]}E:C9  
account balance 帐户余额；帐户结余 e+416 ~X v  
account book 帐簿 X'[93 C|K  
account collected in advance 预收款项 sX_6qKUH  
account current book 往来帐簿 a(cZ]`s]*  
account of after-acquired property 事后取得的财产报告 JSO'. [N  
account of defaulter 拖欠帐目 Ujb7uho  
account payable 应付帐款 luLt~A3H$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ew
.a*[W''  
account receivable 应收帐款 DVC<P}/  
account receivable report 应收帐款报表 8/4i7oOC  
account statement 结单；帐单；会计财务报表 !.\-l2f  
account title 帐户名称；会计科目 {jVEstP  
accountant's report 会计师报告 j\SvfZ0"  
Accountant's Report Rules 会计师报告规则 Y9^;TQ+#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xn1=@0 a  
Accounting Arrangements 《会计安排》 .]gY{_|x  
accounting basis 会计基础 En&`m  
accounting by Official Receiver 破产管理署署长呈交的帐目 |,ws3  
Accounting Circular 《会计通告》 yex4A)n9"'  
accounting class 会计类别 R8"qDj  
accounting date 记帐日期；会计结算日期 H!6nIS9yxt  
accounting for money 款项核算 2o5Pbdel  
Accounting Officer 会计主任 ~# ~XDcc  
accounting period 会计报告期；会计期 (Qf"|3R4  
accounting policy 会计政策；会计方针 Fh[Gq  
accounting practice 会计惯例 -%I 0Q  
accounting principle 会计准则 c
Hr.7 w  
accounting record 会计记录 U_\3preF  
accounting report 会计报告 CEOD$nYc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JY6&CL`C  
Accounting Society of China 中国会计学会 *(c><N  
accounting statement 会计报表 Cx,)$!1  
accounting system 会计制度；会计系统 dJ/(u&N  
accounting transaction 会计事项；帐务交易 zI$24L9*  
accounting treatment 会计处理 &n 1 \^:  
accounting year 会计年度 $)(K7> P  
accretion 增值；添加 ItLP&S=  
accrual 应计项目；应累算数目 ?U^h:n  
accrual basis 应计制；权责发生制 fwWE`BB  
accrual basis accounting 应计制会计；权责发生制会计 j)A$%xUo  
accrue 应累算；应计 vJ`'x  
accrued benefit 应累算利益 vBRW5@  
accrued charges 应计费用 s"jNS1B  
accrued cumulative preference share dividend 应累算的累积优先股股息 T][r'jWQ  
accrued expenses 应累算费用 cx_.+R  
accrued interest payable 应付利息；应计未付利息 aNcuT,=(?8  
accrued interest receivable 应收利息；应计未收利息 1ig#|v*+  
accrued right 累算权益 yKy07<Gr>  
accruing profit 应累算的利润 uW@o,S0:  
accumulated fiscal reserve 累积财政储备 w26x)(7  
accumulated profit 累积利润；滚存溢利 v8PH(d2{@  
accumulated reserve 累积储备 ~4MUac^w  
accumulation of surplus income 累积收益盈余 E]opA$JQ  
acquired assets 既得资产 ;8VvpO^G/  
acquisition 收购；购置；取得 zLeId83>  
acquisition cost 购置成本 Tw)"#Y!T  
acquisition expenses 购置费用 qYi<GI*|@  
acquisition of 100% interest 收购全部股权 gr&Rkuyfv  
acquisition of control 取得控制权 <;T$?J9  
acquisition of fixed assets 购置固定资产 {\87]xJ  
acquisition of shell “买壳” M?yWFqFt9m  
acquisition price 收购价 ? FlV<nE"J  
act of God 天灾 h_w_OCC&2  
acting partner 执事合伙人 zc,kHO|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Td6Gu"  
active partner 积极参与的合伙人 gp?|UMA9.  
active trading 交投活跃 JE
[+  
actual circulation 实际流通 1Vden.H*CI  
actual cost 实际成本 ]n/fB|tE  
actual expenditure 实际开支；实际支出 l>H G|ol  
actual income 实际入息；实际收入；实际收益 pN]$|#%q(  
actual market 现货市场 @X\2K?c(v  
actual price 现货价；实际价格 T@. $Zpz  
actual profit 实际利润 Y64B"J=P9  
actual quotation 实盘；实际价位；实际报价 x?|C-v  
actual year basis 按实际年度计算 c[a1
Md&  
actuals 实货
qUW>qi,  
actuarial investigation 精算调查 vU|.Gw  
actuarial principle 精算原则 Z T5p
 
actuarial report 精算师报告 6Eu&%`  
Actuarial Society of Hong Kong 香港精算学会 @Z50S 8  
actuarial valuation 精算师估值 Gkfc@[Z V  
actuary 精算师 .W9/*cZV0  
ad referendum agreement 暂定协议；有待覆核的协定 cdH Ug#  
ad valorem duty 从价税；按值征税 ~w>Z !RuhT  
ad valorem duty system 从价税制 Ob|[/NN  
ad valorem fee 从价费 l:Y$A$W]>  
ad valorem tariff 从价关税 [;]@PKW?w  
additional allowance 额外免税额 JN{xh0*  
additional amount for unexpired risk 未过期风险的额外款额 ' YONRha  
additional assessable profit 补加应评税利润 tFYIKiq2  
additional assessment 补加评税 $S|2'jc  
additional commitment 额外承担 8/4Gr8o  
additional commitment vote 额外承担拨款 wG&
+*,}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 HOb-q|w  
additional dependent parent allowance 供养父母额外免税额 H=7zd|W  
additional provision 额外拨款 o`@B*, @  
additional stamp duty 附加印花税 JW5SBt>  
additional tax 补加税罚款；补加税款 I8<s4q   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ElEa*70~g  
adjudged bankrupt 被裁定破产 hVfiF  
adjudicated bankrupt 裁定破产人 v{H3DgyG  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e$wbYByW  
adjudication of bankruptcy 裁定破产；宣告破产 X> *o\   
adjudication of insolvency 裁定无力偿还债务 F!|?S:X  
adjusted actual 经调整的实数；调整后的实数 kP6P/F|RcZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 kZlRS^6  
adjusted figure 经调整的数字；调整后的数额 >v+ia%o  
adjusted liabilities 经调整的负债；调整后的负债 \sy;ca)[6g  
adjusted loss 经调整的亏损；调整后的亏损 Z~Mq5#3F  
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 Q~'a1R  
adjusted profit 经调整的利润；调整后的利润 z~g7O4#  
adjusted surplus 经调整的盈余额；调整后的盈余额 aoZ`C3  
adjusted value 经调整的价值；调整后的价值 ?Z<2zm%qV  
adjustment 调整；修订；理算〔保险〕 R.g'&_zx  
adjustment centre 调剂中心 kRk=8^."By  
adjustment lag 调整过程的时间差距；调整时差 zn4Yo  
adjustment mechanism 调整机制 t?-7Z6  
adjustment of loss 亏损调整 FC= %_y  
adjustment process 调整过程；调整程序 n.m6n*sf7  
adjustment range 调整幅度 }/Wd9x  
administered exchange rate 受管制汇率 g>[|/z P  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 W biUz2)  
administration expenses 行政费用 UeRx ^  
administration fee 手续费；行政费 Xcq9*!%o  
administration in bankruptcy 破产管理 kUJ\AK  
administration order 遗产管理令 GQ-owH]  
administrator 管理人；遗产管理人 #0-!P+c[  
administrator of the estate 遗产管理人 JuGQS24  
admission of debt 债项承认书 *5i~N}  
admission of proof 接纳债权证明 $E^#DjhRQ3  
advance 放贷款项；垫付款项；预支款项；预付款项 4LU'E%vlC  
advance account 暂支帐目；预付款帐户 ZOFBT(oV  
advance compensation 预付补偿金 D&WXa|EOK  
advance from shareholder 股东垫款 Z?%j5G=4w  
advance pending reimbursement 预支以待日后付还 nI4xK  
advanced economy 先进经济体系 T#lySev  
advancement 预付；预付财产 Kis\Rg  
advances warrant 垫款令 u1 uu_*  
advancing 贷出 3I_
"vk  
adverse balance 逆差 g~L1e5C]z  
adverse exchange 逆汇 zX
B]Bf3TH  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?80@+y]  
advice for collection 托收通知书 +

R)x5  
advice of drawing 提款通知书；汇票通知书 Q#@gOn=W\  
advice of payment 付款通知 O=1uF  
Advisory Committee [Securities and Futures Commission] cJ&e^$:Er  
谘询委员会〔证券及期货事务监察委员会〕 Ii?"`d+JA  
Advisory Committee on Diversification 经济多元化谘询委员会 .P=uR8  
affidavit 誓章；遗产申报誓章 9?*BN
\E5S  
affidavit of no receipt 述明无收款的誓章 'aB0abr|  
affiliate 联号；联营公司；附属公司 o} #nf$v(  
affiliated company 附属公司；联号；联营公司 9Byk/&$U  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Z`xz|:D+  
affordability 负担能力 4/{Io &|  
African Development Bank [AfDB] 非洲开发银行 ~'WvIA (  
after-acquired property 事后取得的财产 ufdC'2cp8  
after-hours dealing 市后交易 tR5zlm(}  
after-tax profit 税后盈利；税后利润；税后溢利 TJ9,c2d+  
agency agreement 代理协议 _%s_w)  
agency expenses 代理机构的开支 B{ NKDkDH  
agency fee 代理费 FhB^E$r%  
Agency Law 《代理法》 ]xfAdBi  
agent 代理人；承销人 s,^?|Eo;0  
agent of company 公司代理人 O0xL;@rBe  
agent's fee 代理人费；经纪费
x5m .MQ J  
aggregate 总计；总数；总体数字 r^P}xGGK  
aggregate amount 总款额；总额 SVp]}!jI  
aggregate assets and liabilities 总体资产与负债 0k5Zl?  
aggregate at constant price 按固定价格计算的总体数字 xPh%?j?*v  
aggregate demand 总需求 +G&h  
aggregate gross position 总持仓量 ( $3j  
aggregate limit 总限额 ,_T,B'a:  
aggregate of salaries tax 合计薪俸税 "b*.>QuZ  
aggregate performance 总体表现；总体业绩 $ 8w eh3p  
aggregate supply 总体供应 =JyYU*G4  
aggregate surplus 总盈余 )2oWoZvi9  
aggregate total 整体总额 |xH"Xvp:  
aggregate value 总值；合计价值 D
R9M8E  
aggregated basis 合计基准 M[_~7~4  
aggregated net chargeable income 合计应课税入息实额 xIF z@9+k  
aggregation 合并计算；合计；总和 RlX;c!K  
aggregation of incomes of husband and wife 夫妇入息合并计算 jh]wHG  
aggregation of property 财产的总和 ',0~\V  
agio 差价；贴水 vj
J!d#8  
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》 Cc]s94  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~}4o=O(  
《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》 ^h^2='p  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +by
w*Kk  
《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》 !23W=N}82  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }i/&m&VU  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 F|V_iC+  
agreement for a settlement 授产协议 +D4Nu+~BSN  
agreement for assignment 转让协议 w\_NrsO!x  
agreement for sale 售卖协议；买卖协议 0|{U"\  
agreement for sale and purchase 买卖协议 ]t1)8v2w>  
agreement for the payment of interest 支付利息协议 N|Ua|^  
agreement for the repayment of money 还款协议 i#1T68y}  
agreement of reinsurance 再保险协议 $'X*L e@k  
Agricultural Bank of China 中国农业银行 $X9Ban]  
air passenger departure tax 飞机乘客离境税 (k M\R|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Xr M[8a  
airport tax 机场税 KLqu[{y.'  
alcohol duty 酒精税 C3 0b}2  
alienation 让与；让渡；转让 iTD}gC  
alimony 生活费；赡养费 P1 (8foZA  
All Ordinaries Index [AOI] 所有普通股指数 P,iLqat  
all risks 全险；综合险 )X\.Xr-6q  
All Sales Record for Stock Market 《股票市场成交报告》 *@G4i  
Allied Capital Resources Limited 新联财务有限公司 5G){7]P+r"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #X"\:yN  
allocation letter 拨款信件 @D"#B@j  
allocation of fund 分配款项；预留款项 q)
/;|h  
allocation of profit 利润分配；溢利分配 *8/Q_w  
allocation warrant 拨款令 2{p`"xX  
allotment 分配；配股 p/lMv\`5  
allotment notice 股份配售通知；配股通知 jXi
<ZJ  
allotment of shares 股份分配 ynM{hN.+H  
allowable 可获宽免；免税的 o^&; `XOd  
allowable business loss 可扣除的营业亏损 N,'JQch},8  
allowable expenses 可扣税的支出 (L|SE4  
allowance 免税额；津贴；备抵；准备金 "MC&!AMv  
allowance for debts 债项的免税额 h%+8}uywZ  
allowance for depreciation by wear and tear 耗损折旧免税额  R76'1o  
allowance for funeral expenses 殡殓费的免税额 <$Uj ~jN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :`3b|u=KZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 #TW$J/Jb  
allowance to debtor 给债务人的津贴 9z'</tJ`  
alteration of capital 资本更改 lbg6n:@  
alternate trustee 候补受托人 7@EYF  
amalgamation 合并 Yc?taL)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,l; &Tb=k  
ambit of charges 征税范围；收费范围 EemKYcE@Nr  
amended valuation 经修订的估值 %/etoK  
American Commodities Exchange 美国商品交易所 |,dMF2ADc  
American Express Bank Limited 美国运通银行 pJa FPO..|  
American Stock Exchange 美国证券交易所 bvG").8$  
amortization 摊销 &
v4w3'@1  
amount due from banks 存放银行同业的款项 gyCb\y+\a  
amount due from banks abroad 存放海外银行同业的款项 $o]zNW;X  
amount due from holding companies 控股公司欠款 ^ ?tAt3dMI  
amount due from local banks 存放本港银行同业的款项 mkE*.I0=  
amount due to banks 银行同业的存款 XN=<s;U
 
amount due to banks abroad 海外银行同业的存款 5\=9&{WjND  
amount due to holding companies 控股公司存款 1uV_C[:  
amount due to local banks 本港银行同业的存款 ,C&h~uRi#f  
amount due to outport banks 外埠银行同业的存款 Bf'jXM{-  
amount for note issue 发行纸币的款额 }%k"qW<Y  
amount of bond 担保契据的款额 XZ|"7as  
amount of consideration 代价款额 n#J$=@  
amount of contribution 供款数额 crgYr$@s?  
amount of indebtedness 负债款额 [b#jw,7  
amount of principal of the loan 贷款本金额 0Ba
L!^>  
amount of rates chargeable 应征差饷数额 j{U-=[$'  
amount of share capital 股本额 @%\ANM$S  
amount of sums assured 承保款额 +o'. !sRH  
amount of variation 变动幅度 o4~ft!>  
amount of vote 拨款数额 3sp*.dk  
amount payable 应付款额 34;c0
0  
amount receivable 应收款额 Ac7
`nvI=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >D:S)"  
analysis 分析 6{7O  
ancillary risk 附属风险 ljt1:@SN(  
annual account 周年帐目；周年帐目报表；年度决算；年结 d}l^yln  
annual accounting date 年结日期 cC}s
5`  
annual allowance 每年免税额；年积金；年度津贴；年津 VpVw:Rh>  
annual balance 年度余额 huKz["]z[  
annual disposable income 每年可动用收入 hLm9"N'Pf  
annual estimates 周年预算 B.P64"w  
annual fee 年费 6J|f^W-fs  
annual general meeting 周年大会 mu{%%b7|^  
annual growth rate 年增率；每年增长率 =JVRm 2#*  
annual long-term supplement 长期个案每年补助金 IB!Wrnj?  
annual pensionable emolument 可供计算退休金的年薪 (ZEVbAY?i  
annual report 年报 |%RFXkHS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VsZ_So;  
annual return 周年报表；周年申报表；每年报税表格 !@YYi[Gk  
Annual Return Rules 《周年报表规则》 3@"VS_;?  
annual review of consumer prices 每年消费物价回顾 iL,3g[g  
annual roll-forward basis 逐年延展方式 }?fa+FQGp  
annual salary 年薪 <BU|?T6~  
annual statement 年度报表；年度决算表 *(>$4$9
n  
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 ]oya<C6pR  
annuitant 年金受益人 @nc!(P7_  
annuity 年金 &y(aByI y  
annuity contract 年金合约 "5y^s!/  
annuity on human life 人寿年金 (QRl -| +  
antecedent debt 先前的债项 #[[p/nAy}A  
ante-dated cheque 倒填日期支票 aS
F&^/j  
anticipated expenditure 预期开支 $Ilr.6';  
anticipated net profit 预期纯利 =u'/\nxCF  
anticipated revenue 预期收入 /GeS(xzQ  
anti-inflation measure 反通货膨胀措施 ZDDwh&h  
anti-inflationary stance 反通货膨胀立场  +;
!w;t  
apparent deficit 表面赤字 WX=+\`NyJ(  
apparent financial solvency 表面偿债能力 /uyQ>Y*-\Y  
apparent partner 表面合伙人 4Dd9cG,lN  
application for personal assessment 个人入息课税申请书 D$mrnm4d  
application of fund 资金应用
l:|Fs=\  
application to release as liquidator and to destruct the books of accounts and documents xK y<o  
申请免除清盘人职务及毁灭帐簿与文件 A&M/W'$s  
appointed actuary 委任精算师 >{??/fBd-  
appointed auditor 委任核数师；委任审计师 >b$<lo  
appointed trustee 委任的受托人 ;<][upn  
appointer 委任人 EV(/@kN2  
apportioned pro rata 按比例分摊 A!Yqj~  
apportionment 分配；分摊 eoL)gIM%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +nZG!nP  
apportionment formula 分摊方程式 #-f^;=7  
apportionment of estate duty 遗产税的分摊 (gmB$pwS  
appraisal 估价；评估 i,<-+L$z  
appreciable growth 可观增长 A"k,T7B  
appreciable impact 显着影响 j?mJ1J5  
appreciable increase 可观增长 W ,U'hk%  
appreciation 增值；升值 3AL.UBj&}  
appreciation against other currencies 相对其他货币升值 $I/p6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ueg X  
appreciation tax 增值税 iB,*X[}EqG  
appropriation 拨款；拨用；拨付 +]e4c;`ko}  
appropriation account 拨款帐目 5 O6MI4:  
Appropriation Bill 拨款法案 w[+!c-A:H  
appropriation-in-aid system 补助拨款办法 5;Z~+$1  
approved assets 核准资产 .iS]aJJ  
approved basket stock 认可一篮子证券 xD#/@E1'Y  
approved budget 核准预算 jCl[!L5/1  
approved charitable donation 认可慈善捐款 LgnGqIlx  
approved charitable institution 认可慈善机构 \mDm*UuG  
approved currency 核准货币；认可货币 PaZYs~EO  
approved estimates 核准预算 gJ7$G3&oZg  
approved estimates of expenditure 核准开支预算 y5ExEXa  
approved overseas insurer 核准海外保险人 <?g{Rn  
approved overseas trust company 核准海外信托公司 Rq9gtx8,=  
approved pooled investment fund 核准汇集投资基金 GGuLxc?(  
approved provident fund scheme 认可公积金计划 3TtW2h
>M  
approved provision 核准拨款 h P1|l  
approved redeemable share 核准可赎回股份 NAU<?q<)  
approved regional stock 认可地区性证券 Xo5L:(
?K  
approved retirement scheme 认可退休金计划 19vD(KC<  
approved subordinated loan 核准附属贷款 Mzd}9x$'J  
arbitrage 套戥；套汇；套利 gf=*m"5  
arbitrageur 套戥者；套汇者 Pn#Lymxh_a  
arbitrary amount 临时款项 QezK&iJg  
arrangement 措施；安排；协定 ?l(hS\N,  
arrears 欠款 "<(~  
arrears of pay 欠付薪酬 vuP1gem  
arrears of revenue 逾期未收税款；逾期未收的帐项 '8JaD6W9S  
articles of association 组织章程；组织细则；组织章程细则 'YeJGzsJp  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OG+$F  
ascertainment of profit 确定利润 b2Hpuej  
"Asia Clear" “亚洲结算系统” QHh#O+by#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 AK!G#ug  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 S=2,jPX2r  
Asian Development Fund [ADF] 亚洲发展基金 EGt)tI&  
Asian dollar bond 亚洲美元债券 )?WoLEjq  
Asian dollar market 亚洲美元市场 U_~~PCi  
Asian dollar rate 亚洲美元利率 WDZi @9X_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]5\vYk  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 x'qgpG}?]  
asked price 沽盘；喊价；索价；卖方报价 )'g vaT  
assessable income 应评税入息 GND[f}  
assessable loss 应评税亏损 g;h&Xkp  
assessable profit 应评税利润 9T1G/0k-  
assessable value 应评税值 6>Cubb>  
assessed profit 估定利润 tF
QFpbI  
assessed value 经评估价值 $3ILVT  
assessment 评税；评定；估价；评税单 1:t>}[Y  
assessment number 评税编号；估价编号 Bz{ g4!ku  
assessment of additional tax 补加税评税 /b|sv$BN  
assessment of performance 业绩评估；实绩评价 xpk|?/6  
Assessor 评税主任 {;zPW!G  
asset price bubbles 资产价格泡沫 k y98/6  
asset-backed securities 具资产保证的证券 #o RUH8  
assets accretion 资产增值 Sf8d|R@O  
assets and liabilities 资产与负债 E(8g(?4  
assets betterment statement 资产递增表；资产改进表 vn<S"  
assets lending 实物放款；有抵押贷款 cjXwOk1:s  
assets of the company passing on the death 死者去世时转移的公司资产 y ^\8x^E
g  
assets pledged as security for liabilities 用作负债抵押的资产 ;k8}D*?8  
assets portfolio 资产投资组合 }0( Na  
assets price 资产价格 SD&[K 8-i2  
assets quality 资产质素 9?8`"v  
assets realization 资产变现 3^Zi/r  
assets refinancing arrangement 资产再集资安排 ?q P}=nJ  
assets securitization 资产证券化 :9b RuUm  
assets situated outside Hong Kong 在香港以外地方的资产 %8Z,t+'  
assets stripping 削减资产；拆卖资产 qHCs{ u  
assets value 资产值 X3[!xMij  
assignee 承让人 :dzU]pk%0  
assignment 转让；转让书；转让契 :m\KQ1sq  
assignment of interest 权益转让 u_BSWhiW  
assignment of letters patent and trade mark 专利证书及商标转让 hqPn~Tq  
assignment of property 物业转让；物业转让书 q*OKA5  
assignment right 转让权
g$b*#  
assignor 转让人
.IXwa,  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 y#+o*(=fRE  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 
4_<Uk  
associate member 附属会员 * 5n:+Tw(  
associated body corporate 相联法人团体 J%)2,szn0  
associated company 相联公司；联属公司 w%;'
uN_  
associated corporation 相联法团 .D.Rn/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] l5FQ!>IM  
公认会计师公会〔英国〕 umzYJ>2t  
Association of Futures Exchange Brokers 香港期货经纪协会 Pcs@`&}7r  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 tOw 0(-:iq  
association of underwriters 承保人组织 )a\h5nQI)  
assumption of control 接管 G$ FBx  
assurance 担保；保险；转易；转易书 ~<aB-.d  
assurance of interest 权益的转易 C)
j)j&  
at 19XX price 按一九ＸＸ年价格计算 y`\Mhnj  
at a discount 按赔价计算；按贴水价格计算；打折扣 8GldVn.u  
at a premium 按溢价计算；按升水价格计算 >Il`AR;D  
at call 通知付款；按通知 ,X^_w g  
at constant market price 按固定市价计算 ^v-'=1ub?  
at constant price 按固定价格计算 919g5f`  
at cost 按成本计算 QGd- 9UEA]  
at current market price 按当时市价计算；按现时市价计算 m+vEs,W.  
at current price 按当时价格计算；按现时价格计算 i7V~LO:gq  
at factor cost 按要素成本计算；按生产要素成本计算 p( *3U[1  
at money-of-the-day price 按付款当日价格计算 Q8?D}h  
at or better 按指定或较佳价位〔买卖指令〕 EcIQ20Z_-  
at par 按面值计算；平价 \
]xYV}(FO  
at sight 见票即付 W1Qc1T8  
at the close 按收市盘 >nQyF  
at the opening 按开市盘 {M/c!
  
attestation 见证；见证条款 E,7~kd~y`  
at-the-money option 平价期权 T;@>O^  
attorney 受权人；受托代表人 ]'(7T#  
attornment 新拥有人承认书 tHbPd.^  
attributable profit 可归属利润 9eiBj  
attributable share value 可归属股份价值 ?LI9F7n  
Auckland Stock Exchange 奥克兰证券交易所 p8l#=]\;  
auction 拍卖 L?x?+HPY.  
auctioneer 拍卖商 Z@!W?Ed  
audit 审计；核数 : !3y>bP)  
Audit Commission 审计署 Nl`ry2"<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] C4]%p
i  
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〕 2<Bv=B  
audit review 帐目审查 @88i/ Z_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 vv/,Rgv  
audited account 审计帐目；经审计的帐目 ^z^e*<{WEl  
audited annual account 经审计的周年帐目 I!gj;a?R  
audited balance sheet 经审计的资产负债表 X vMG09  
auditor 核数师；核数主任；审计师 PU5mz.&0'  
auditor's certificate 核数师证明书；审计师证明书 A@(h!Cq  
auditor's report 核数师报告；审计师报告 Hs=N0Sk]j  
Aussie bond 澳元债券 tr8Cx~<  
austerity budget 紧缩预算 +f!,K  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 F|TMpH/  
Australia All Ordinaries Index 澳洲所有普通股票指数 "R@N|Qx'  
Australian Dollar [AUD] 澳元 u=o"^  
Australian Options Market 澳大利亚期权市场 @BUqQ9q:  
Australian Securities Commission 澳洲证券事务监察委员会 DA`sm  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 #G` ,  
Australian Stock Exchange 澳大利亚证券交易所 aLt{
X)?  
Austrian Schilling [ATS] 奥地利先令 }Xj_Y]T  
authentication 认证；鉴证 xc.D!Iav  
authority to purchase 委托购买证；委购书 9ox|.68q  
authorization 认可；核准；授权；授权书 '%C.([  
authorization by direction 指示授权 4UjE*Aq  
authorization by instruction 指令授权 Y>Hl0$:=  
authorization by warrant 令状授权 uhB!k-ir  
authorization of unit trust 单位信托的认可 n~u3  
authorized agent 指定代理人 K#hYbDm  
authorized capital 法定资本 e=sJMzm
~  
authorized clerk 出市员 |qcFmy  
authorized dealer 认可交易商 puN=OX}C  
authorized financial institution 认可财务机构 M5WtGIV  
authorized fund 认可基金 /1~|jmi(  
authorized fund house 获授权的基金公司；认可基金公司 8`2<g0V2  
authorized institution 认可机构 e>9Z:vY
 
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 k
_>Fw>Y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )kKmgtj  
authorized insurer 获授权保险人；获认可承保人 o Xi}@  
authorized investment 特准投资项目 Du:p!nO  
authorized person 获授权人 YQV?S  
authorized representative 获授权代表 An #Hb=  
authorized share capital 法定股本 s%[GQQ-N  
automated quotation system 自动报价系统 UXPegK!  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Wk#h,p3  
自动交易系统〔香港期货交易所有限公司〕 E8_Le  
automatic adjustment mechanism 自动调整机制 t-*|Hfp*^  
automatic adjustment system 自动调整系统 s^YTI\L \  
Automatic Clearing House 自动票据交换所 q%k(M[  
automatic exchange rates accumulation system 自动化汇率累集系统 }BdVD t  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 dIpW!Pj^  
automatic teller machine [ATM] 自动柜员机 8+ F}`lLA  
autopay 自动转帐 1"&;1Ts  
available assets 可用资产 6$s0-{^  
available fiscal reserve 现存财政储备 br;H8-   
available profit 可用利润 ()M@3={R  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 b>=Wq  
average 平均；平均数；海损 >q@Sd  
average basic salary 平均基本薪金 MiH}VfI
  
average consumer expenditure 平均消费开支；一般消费开支 6w"( y~c1  
average cost 平均成本 7X{bB  
average cost of land production 增辟土地平均成本
bLEATT[  
average daily turnover 平均每日成交额 _gm?FxV:  
average daily wage rate 平均每日工资率 n<<=sj$\!  
average expenditure pattern 平均开支模式 )w2K&Zr0  
average growth rate 平均增长率 J4v0O="  
average net fixed assets 固定资产平均净值 pq[X)]z|  
average of relatives 相对价格平均数 p&sK\
 
average price 平均价格 VkDS&g~Ws  
average propensity to consume 平均消费倾向；一般消费倾向 Np<&#s[dQ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ur<eew@8@i  
average rate 平均率 6Z&u  
average revenue 平均收入；平均收益 ]osx.  
average stock 平均库存；平均存货 ]TBtLU3  
average yearly rent 平均年租 Bug}^t{M  
avoidance of double taxation 避免双重课税 YYE8/\+B.  
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 ~llMrl7  
t1w2u.]  
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