一些有用的会计术语(也不知道发的地方对不对)A

A: 4D?h}U /  
A share Ａ股；甲类股份 iq; | i!  
abatement of tax 减税；减扣免税额 YN8x|DLi?  
ABN AMRO Bank N.V. 荷兰银行 Mn0.!J "  
above-the-line expenditure 线上项目支出；经常预算支出 tIuM9D{P  
above-the-line receipt 线上项目收入；经常预算收入 *2/Jg'de  
ABSA Asia Limited 南非联合亚洲有限公司 axC|,8~tq  
absolute change 绝对数值变更 Z=JKBoAY  
absolute expenditure 实际开支 1sqE/-v1_^  
absolute guideline figure 绝对准则数字 P(D>4/f3"  
absolute interest 绝对权益 rnIjpc F  
absolute order of discharge 绝对破产解除令 #A/OGi  
absolute profit margin 绝对利润幅度 OyTK,i<n  
absolute value 实值；绝对值 -r\jIO_  
absolutely vested interest 绝对既得权益 >yO/p(/;jR  
absorbed cost 已吸收成本；已分摊成本 vzIo2,/7  
absorption 吸收；分摊；合并 <]
rayUyaf  
absorption rate 吸收率；摊配率；分摊率 l/N<'T_G  
ACB Finance Limited 亚洲商业财务有限公司 ZJ/528Ju  
acceptable form of reciprocity 合理的互惠条件 J>Ar(p  
acceptable rate 适当利率；适当汇率 LDt6<D8,Q  
acceptance agreement 承兑协议 A,~3oQV  
acceptance for honour 参加承兑 B7%,D}  
acceptor 承兑人；接受人；受票人 FuHBzBoM=  
acceptor for honour 参加承兑人 %ih\|jRt  
accident insurance 意外保险 >]h{[kU %4  
Accident Insurance Association of Hong Kong 香港意外保险公会 51k}LH  
accident insurance scheme 意外保险计划 d0aXA+S%  
accident year basis 意外年度基准 %SmOP sz  
accommodation 通融；贷款 Cj0r2^`  
accommodation bill 通融票据；空头票据 ]rG=\>U3~  
accommodation party 汇票代发人 bY~K)j v3&  
account balance 帐户余额；帐户结余 {T4_Xn
-I  
account book 帐簿 /@9Q:'P  
account collected in advance 预收款项 7
Lm9I  
account current book 往来帐簿 :5k* kx#y  
account of after-acquired property 事后取得的财产报告 q[$>\Nfg>B  
account of defaulter 拖欠帐目 =3bk=vy  
account payable 应付帐款 Ng#psN  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B"43o7C  
account receivable 应收帐款 |J&\/8Q  
account receivable report 应收帐款报表 Cd%5XD^  
account statement 结单；帐单；会计财务报表 , 'pYR]3  
account title 帐户名称；会计科目 L ]')=J+  
accountant's report 会计师报告 KXPCkNIN!  
Accountant's Report Rules 会计师报告规则 i2qN 0?n  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?0Q3F  
Accounting Arrangements 《会计安排》 ;As~TGiT  
accounting basis 会计基础 %S312=w  
accounting by Official Receiver 破产管理署署长呈交的帐目 C @Ts\);^  
Accounting Circular 《会计通告》 P y'BMk  
accounting class 会计类别 Z518J46o  
accounting date 记帐日期；会计结算日期 db )2>  
accounting for money 款项核算 =D(a~8&,  
Accounting Officer 会计主任 6qZQ20h  
accounting period 会计报告期；会计期 \]
x`f3F  
accounting policy 会计政策；会计方针 7?fgcb3  
accounting practice 会计惯例 zdP?HJ=F  
accounting principle 会计准则 e9p/y8gC  
accounting record 会计记录 534pX7
dg  
accounting report 会计报告 8{4'G$6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !@z9n\Yj  
Accounting Society of China 中国会计学会 eXl
?f_9  
accounting statement 会计报表 @fd<  
accounting system 会计制度；会计系统 
#aqnj+  
accounting transaction 会计事项；帐务交易 sUF$eVAT  
accounting treatment 会计处理 h[(YH ;Y  
accounting year 会计年度 ^A ]4  
accretion 增值；添加 IjhRSrCv  
accrual 应计项目；应累算数目 AH,?B*zGj  
accrual basis 应计制；权责发生制 2-F7tcya|  
accrual basis accounting 应计制会计；权责发生制会计 xU\!UVQ/  
accrue 应累算；应计 /E6)>y66  
accrued benefit 应累算利益 A+/Lt>+AS  
accrued charges 应计费用 Q4mtfpiDx  
accrued cumulative preference share dividend 应累算的累积优先股股息 "5JMk -2k  
accrued expenses 应累算费用 %`~4rf"7  
accrued interest payable 应付利息；应计未付利息 >\JPX  
accrued interest receivable 应收利息；应计未收利息 oIrc))j,$  
accrued right 累算权益 ckX8eg!f  
accruing profit 应累算的利润 L91(|gQP  
accumulated fiscal reserve 累积财政储备 ,88B@a  
accumulated profit 累积利润；滚存溢利 dz#"9i5b  
accumulated reserve 累积储备 oCo~,~kTR  
accumulation of surplus income 累积收益盈余 P}6#s'07~  
acquired assets 既得资产 Dk\%,[4(  
acquisition 收购；购置；取得 IQBL;=.J.  
acquisition cost 购置成本 :lu!%p<$  
acquisition expenses 购置费用 4f j}d.?  
acquisition of 100% interest 收购全部股权 orJ|Q3c)d  
acquisition of control 取得控制权 hTBJ
\1 -  
acquisition of fixed assets 购置固定资产 ]Jz=.F sO  
acquisition of shell “买壳” ` k] TOc  
acquisition price 收购价 yK{P%oh)  
act of God 天灾 8mr fs%_  
acting partner 执事合伙人 X}[1Y3~y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 
ZPf&4#|  
active partner 积极参与的合伙人 Nr@,In|JS  
active trading 交投活跃 CX#d  
actual circulation 实际流通 !d##q)D f?  
actual cost 实际成本 B~o3Z  
actual expenditure 实际开支；实际支出 ^ iu)vED  
actual income 实际入息；实际收入；实际收益 8z93ETv7`  
actual market 现货市场 q`AsnAzo&  
actual price 现货价；实际价格 $;g*s?F*  
actual profit 实际利润 ceg\lE:8  
actual quotation 实盘；实际价位；实际报价 d^'_H>x  
actual year basis 按实际年度计算 ygTfQtN  
actuals 实货 Z@q1&}D!  
actuarial investigation 精算调查 fTmJDUv+  
actuarial principle 精算原则 3@F U-k,i  
actuarial report 精算师报告 Xp;'Wa"@  
Actuarial Society of Hong Kong 香港精算学会 6~ET@"0uK  
actuarial valuation 精算师估值 i(A`'V8GY  
actuary 精算师 <,Gjo]z  
ad referendum agreement 暂定协议；有待覆核的协定 %YxKWZ/?  
ad valorem duty 从价税；按值征税 ['(qeS@5O  
ad valorem duty system 从价税制 E.#JCO|(1  
ad valorem fee 从价费 eI|FrBq%  
ad valorem tariff 从价关税 z{.&sr>+v  
additional allowance 额外免税额 qRT5|\l  
additional amount for unexpired risk 未过期风险的额外款额 Fmn_fW6  
additional assessable profit 补加应评税利润 ",YNphjAn  
additional assessment 补加评税 UXSwd#I&  
additional commitment 额外承担 Ds=d~sNu  
additional commitment vote 额外承担拨款 4gZR!J  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E2hML  
additional dependent parent allowance 供养父母额外免税额 V^(W)\  
additional provision 额外拨款 5P*jGOg.  
additional stamp duty 附加印花税 319 4]  
additional tax 补加税罚款；补加税款 QP%AJ[3ea%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .9DhD=8aIO  
adjudged bankrupt 被裁定破产 ,-])[u  
adjudicated bankrupt 裁定破产人 JNU9RxR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 u}'m7|)8  
adjudication of bankruptcy 裁定破产；宣告破产 d3oRan}z  
adjudication of insolvency 裁定无力偿还债务 %5ov!nm7  
adjusted actual 经调整的实数；调整后的实数 } %3;j5 ;6  
adjusted current assets 经调整的流动资产；调整后的流动资产 o<|u4r={s  
adjusted figure 经调整的数字；调整后的数额 T&dc)t`o  
adjusted liabilities 经调整的负债；调整后的负债 C B;j[.  
adjusted loss 经调整的亏损；调整后的亏损 
KjA7x  
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 nJH'^rO!C  
adjusted profit 经调整的利润；调整后的利润 ;&b=>kPlZ  
adjusted surplus 经调整的盈余额；调整后的盈余额 m%U=:u7#M  
adjusted value 经调整的价值；调整后的价值 KYhL}C+  
adjustment 调整；修订；理算〔保险〕 o &b\bK%E  
adjustment centre 调剂中心 '<"%>-^Gn  
adjustment lag 调整过程的时间差距；调整时差 5G<`c  
adjustment mechanism 调整机制 *<9M|H~  
adjustment of loss 亏损调整 SOD3MsAK  
adjustment process 调整过程；调整程序 1\TkI=N3  
adjustment range 调整幅度 Kd}%%L  
administered exchange rate 受管制汇率 .Sm 8t$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 RaiYq#X/  
administration expenses 行政费用 rl"yE=  
administration fee 手续费；行政费 /0L]Pf;  
administration in bankruptcy 破产管理 .ErR-p=-  
administration order 遗产管理令 $SLyI$<gP  
administrator 管理人；遗产管理人 E]Cm#B  
administrator of the estate 遗产管理人 m=`V  
admission of debt 债项承认书 P
tjAu  
admission of proof 接纳债权证明 \KEmfCx'n  
advance 放贷款项；垫付款项；预支款项；预付款项 2%l(qfN9  
advance account 暂支帐目；预付款帐户 p,4S?cr>a  
advance compensation 预付补偿金 H2_6m5[&,  
advance from shareholder 股东垫款 j"0TAYmXwu  
advance pending reimbursement 预支以待日后付还 TIV|7nKL  
advanced economy 先进经济体系 <95*z @  
advancement 预付；预付财产 +C$wkx]  
advances warrant 垫款令 Vg7+G( ,  
advancing 贷出 AWZ4h,as{  
adverse balance 逆差 4YMUkwh  
adverse exchange 逆汇 OoOwEV2p_  
advertisement addressed to shareholders 在报章刊登的致股东通告 <SRSJJR|(  
advice for collection 托收通知书 Ze`ms96j{  
advice of drawing 提款通知书；汇票通知书 m,J9:S<5;  
advice of payment 付款通知 FOa2VP%  
Advisory Committee [Securities and Futures Commission] ,=6;dT  
谘询委员会〔证券及期货事务监察委员会〕
neWx-O  
Advisory Committee on Diversification 经济多元化谘询委员会 Dk~ JH9#  
affidavit 誓章；遗产申报誓章 t-FrF</0  
affidavit of no receipt 述明无收款的誓章 \n0Gr\:  
affiliate 联号；联营公司；附属公司 yX\~{%  
affiliated company 附属公司；联号；联营公司 N8wA">u  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 CfLPs)\ACm  
affordability 负担能力 q_6<}2m,U  
African Development Bank [AfDB] 非洲开发银行 0@!-+}i  
after-acquired property 事后取得的财产 Mc|UD*Z  
after-hours dealing 市后交易 LZPLz@=&]  
after-tax profit 税后盈利；税后利润；税后溢利 pr"q-S>E  
agency agreement 代理协议 
w="  
agency expenses 代理机构的开支 K?wo AuY  
agency fee 代理费 6K.0dhl>`B  
Agency Law 《代理法》 H|N,nkhH}  
agent 代理人；承销人 ~:A=o?V2  
agent of company 公司代理人 ~
R
M_c  
agent's fee 代理人费；经纪费 jW|M)[KJN  
aggregate 总计；总数；总体数字 9&4z4@on  
aggregate amount 总款额；总额 CJLfpvV  
aggregate assets and liabilities 总体资产与负债 _'r&'s;<z  
aggregate at constant price 按固定价格计算的总体数字 xirZ.wjW  
aggregate demand 总需求 M-f; ,>  
aggregate gross position 总持仓量 x8rp Z  
aggregate limit 总限额 5DeAH;  
aggregate of salaries tax 合计薪俸税 mVyF M -`  
aggregate performance 总体表现；总体业绩 _`]YWvh  
aggregate supply 总体供应 ^^*dHWHn<  
aggregate surplus 总盈余 ID=^497  
aggregate total 整体总额 WGMEZx  
aggregate value 总值；合计价值 %xwdH4_  
aggregated basis 合计基准 PwxRu  
aggregated net chargeable income 合计应课税入息实额 "IdN*K  
aggregation 合并计算；合计；总和 \N]2V(v  
aggregation of incomes of husband and wife 夫妇入息合并计算 w
tro'r3  
aggregation of property 财产的总和 9&KiG* .  
agio 差价；贴水 h1N{;SWQ
 
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》 SxRa
?5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7gbu7"Qc  
《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》 Pu|3_3^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7NfA)$  
《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》 *p%=u>?&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8DJoQl9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 TqXB2`
7Ri  
agreement for a settlement 授产协议 t'Pn*  
agreement for assignment 转让协议 =I9RM9O<  
agreement for sale 售卖协议；买卖协议 7pz #%Hf  
agreement for sale and purchase 买卖协议 QK/~lN  
agreement for the payment of interest 支付利息协议 FAd4p9[Y  
agreement for the repayment of money 还款协议 }7|UA%xz  
agreement of reinsurance 再保险协议 $>PV6  
Agricultural Bank of China 中国农业银行 h.h\)>DM@  
air passenger departure tax 飞机乘客离境税 |Xk>a7X  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 odpjEeQC  
airport tax 机场税
vZt48g  
alcohol duty 酒精税 H(j983  
alienation 让与；让渡；转让 0W>,RR)  
alimony 生活费；赡养费 ?,x3*'-(  
All Ordinaries Index [AOI] 所有普通股指数 w57D qG>  
all risks 全险；综合险 L(qQ,1VY  
All Sales Record for Stock Market 《股票市场成交报告》 r5aOQ  
Allied Capital Resources Limited 新联财务有限公司 0h~7"qUF@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 3,-xk!W$L  
allocation letter 拨款信件 r(cd?sL96R  
allocation of fund 分配款项；预留款项 2_Otv2
 
allocation of profit 利润分配；溢利分配 <-m[0zgq  
allocation warrant 拨款令 .qk_m-o  
allotment 分配；配股 OuF%!~V  
allotment notice 股份配售通知；配股通知 7^Q4?(A  
allotment of shares 股份分配 c'~6 1HA<  
allowable 可获宽免；免税的 UB1/0o  
allowable business loss 可扣除的营业亏损 3]g|Cwu  
allowable expenses 可扣税的支出 <2>Qr(bb  
allowance 免税额；津贴；备抵；准备金 BO)Q$*G~JD  
allowance for debts 债项的免税额 if
y}xv  
allowance for depreciation by wear and tear 耗损折旧免税额 Mu]1e5^]  
allowance for funeral expenses 殡殓费的免税额 `Kq4z62V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i"o %Gc  
allowance for repairs and outgoings 修葺及支出方面的免税额 &ywU^hBh  
allowance to debtor 给债务人的津贴 =5m~rJ<
{  
alteration of capital 资本更改 Z]1jg>")  
alternate trustee 候补受托人 hUGP3ExC*  
amalgamation 合并 }&O}t{gS*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S4FR=QuVQC  
ambit of charges 征税范围；收费范围 W #kOcw  
amended valuation 经修订的估值 R<n'v.~"A  
American Commodities Exchange 美国商品交易所 xF8^#J6>  
American Express Bank Limited 美国运通银行 0'0GAh2  
American Stock Exchange 美国证券交易所 I7q}<"`
 
amortization 摊销 tjTnFP/=  
amount due from banks 存放银行同业的款项 pw5uH  
amount due from banks abroad 存放海外银行同业的款项 %ryYa  
amount due from holding companies 控股公司欠款 YRm6~c  
amount due from local banks 存放本港银行同业的款项 )4BLm  
amount due to banks 银行同业的存款 VwrHD$  
amount due to banks abroad 海外银行同业的存款 ii:E>O(0B  
amount due to holding companies 控股公司存款 ;XXB^,  
amount due to local banks 本港银行同业的存款 of k@.TmO  
amount due to outport banks 外埠银行同业的存款 48Z0aA~+  
amount for note issue 发行纸币的款额 CDU$Gi  
amount of bond 担保契据的款额 %qqX-SF0C  
amount of consideration 代价款额 .~t.B!rVSB  
amount of contribution 供款数额 2Ub!wee  
amount of indebtedness 负债款额 ,4tuWO)"  
amount of principal of the loan 贷款本金额 (Ld,<!eN0  
amount of rates chargeable 应征差饷数额 a08`h.dyN  
amount of share capital 股本额 V 0M&D,  
amount of sums assured 承保款额 V*1hoC#  
amount of variation 变动幅度 aBonq]W  
amount of vote 拨款数额 ;Wu6f"+Y#  
amount payable 应付款额 )UgLs|G~  
amount receivable 应收款额 ~SN *  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^\ocH|D  
analysis 分析 ~ '/Yp8(  
ancillary risk 附属风险 c Y(2}Ay  
annual account 周年帐目；周年帐目报表；年度决算；年结 5b5Hc Inu
 
annual accounting date 年结日期 :@8N${7`$A  
annual allowance 每年免税额；年积金；年度津贴；年津 14 Toi  
annual balance 年度余额 VHihC]ks,  
annual disposable income 每年可动用收入 i~0x/wSl_  
annual estimates 周年预算 3"HW{
=  
annual fee 年费 $\A=J  
annual general meeting 周年大会 H%z9VJ*!0  
annual growth rate 年增率；每年增长率 n3Q Rn^  
annual long-term supplement 长期个案每年补助金 }5qpiS"V9  
annual pensionable emolument 可供计算退休金的年薪 $zUHka  
annual report 年报 Yg kd1uI.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l" P3lKS  
annual return 周年报表；周年申报表；每年报税表格 E6Uiw]3  
Annual Return Rules 《周年报表规则》 O4.`N?Xq  
annual review of consumer prices 每年消费物价回顾 9`X}G`  
annual roll-forward basis 逐年延展方式 b>Em~NMu_  
annual salary 年薪 /_l$h_{DH  
annual statement 年度报表；年度决算表 AkE(I16Uy~  
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 bs9X4n5  
annuitant 年金受益人 +9!=pRq  
annuity 年金 'NYW`,  
annuity contract 年金合约 U1^3 &N8  
annuity on human life 人寿年金 ZGZ1Q/WH  
antecedent debt 先前的债项 o/~Rf1  
ante-dated cheque 倒填日期支票 
3yw`%$d5  
anticipated expenditure 预期开支 d,d ohi  
anticipated net profit 预期纯利 zD,K_HicI  
anticipated revenue 预期收入 o;5ns  
anti-inflation measure 反通货膨胀措施 ]u<8jr  
anti-inflationary stance 反通货膨胀立场 )~[rb<:)b  
apparent deficit 表面赤字 V|W[>/  
apparent financial solvency 表面偿债能力 h1A
Z+9  
apparent partner 表面合伙人 `+0K~k|DC  
application for personal assessment 个人入息课税申请书 EYXHxo  
application of fund 资金应用 BDiN*.w5  
application to release as liquidator and to destruct the books of accounts and documents ^Ez`WP  
申请免除清盘人职务及毁灭帐簿与文件 !/RL.`!>  
appointed actuary 委任精算师 `ZhS=ezgr  
appointed auditor 委任核数师；委任审计师 aF]cEe  
appointed trustee 委任的受托人 k(23Zt]  
appointer 委任人 &6q67  
apportioned pro rata 按比例分摊 Rw!wfh_+  
apportionment 分配；分摊 I92orr1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &cHA xker  
apportionment formula 分摊方程式 UsQh
+W"?  
apportionment of estate duty 遗产税的分摊 UrJrvx  
appraisal 估价；评估 
dp DPSI  
appreciable growth 可观增长 /k O <o&  
appreciable impact 显着影响 0n-S%e5  
appreciable increase 可观增长 =Hf`yH\#  
appreciation 增值；升值 &\>.j|  
appreciation against other currencies 相对其他货币升值 RoYwZX~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DICS6VG}  
appreciation tax 增值税 5|_El/G  
appropriation 拨款；拨用；拨付 3K{G=WE$  
appropriation account 拨款帐目 3EO:Uk5<  
Appropriation Bill 拨款法案 "p\5:<  
appropriation-in-aid system 补助拨款办法 tx_h1[qi  
approved assets 核准资产 w6&p4Jw/H?  
approved basket stock 认可一篮子证券 C=,O'U(ep  
approved budget 核准预算 m[8?d~  
approved charitable donation 认可慈善捐款 oj%(@6L  
approved charitable institution 认可慈善机构 (F=q/lK$  
approved currency 核准货币；认可货币 K$kI%eGZA  
approved estimates 核准预算 :xy4JRcF  
approved estimates of expenditure 核准开支预算 i!u:]14>  
approved overseas insurer 核准海外保险人 mGP&NOR0^y  
approved overseas trust company 核准海外信托公司 >\4"k4d}  
approved pooled investment fund 核准汇集投资基金 R8N*. [  
approved provident fund scheme 认可公积金计划 X-k$6}D  
approved provision 核准拨款 Mp,aQ0bNS  
approved redeemable share 核准可赎回股份 %ki^XB86  
approved regional stock 认可地区性证券 caD)'FSES  
approved retirement scheme 认可退休金计划 +Jw+rjnP  
approved subordinated loan 核准附属贷款 Tx:S{n7&  
arbitrage 套戥；套汇；套利 S\<nCkE^  
arbitrageur 套戥者；套汇者 !>,XK!)  
arbitrary amount 临时款项 N4rDe]JnPR  
arrangement 措施；安排；协定 ~.&PQE$DF  
arrears 欠款 b;jr;I  
arrears of pay 欠付薪酬 hywy(b3  
arrears of revenue 逾期未收税款；逾期未收的帐项 )PCh;P0C  
articles of association 组织章程；组织细则；组织章程细则 }=$>w@mJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WlW7b.2.  
ascertainment of profit 确定利润 Hkzx(yTi  
"Asia Clear" “亚洲结算系统” '1vm]+oM
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Q|7l!YTzVu  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 < VrHWJo  
Asian Development Fund [ADF] 亚洲发展基金 J>N^FR9  
Asian dollar bond 亚洲美元债券 &3CC |  
Asian dollar market 亚洲美元市场 6BH P#B2j  
Asian dollar rate 亚洲美元利率 K.r "KxCm|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 BRTCo,i  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 JDP/vNq  
asked price 沽盘；喊价；索价；卖方报价 (,^jgv|I  
assessable income 应评税入息 `BzjDI:a  
assessable loss 应评税亏损 _;'<}a  
assessable profit 应评税利润 k@}g?X`8  
assessable value 应评税值 *|B
t!  
assessed profit 估定利润 Ju"K"  
assessed value 经评估价值 xua E\*m  
assessment 评税；评定；估价；评税单 U^ ;H{S  
assessment number 评税编号；估价编号 vR*p1Kq:  
assessment of additional tax 补加税评税 y#v<V1b]  
assessment of performance 业绩评估；实绩评价 {n 4W3  
Assessor 评税主任 ^E]y >Y  
asset price bubbles 资产价格泡沫 ;/ASl<t,  
asset-backed securities 具资产保证的证券 OOZxs?pR  
assets accretion 资产增值 s_#6^_  
assets and liabilities 资产与负债 a?1Ml>R6P  
assets betterment statement 资产递增表；资产改进表 'bn$"A"{o  
assets lending 实物放款；有抵押贷款 A Qm!7,  
assets of the company passing on the death 死者去世时转移的公司资产 ~djHtd>  
assets pledged as security for liabilities 用作负债抵押的资产 *IQQsfL)  
assets portfolio 资产投资组合 ]
US  
assets price 资产价格 $A^OP{  
assets quality 资产质素
[Z2mH  
assets realization 资产变现 GZzBATx  
assets refinancing arrangement 资产再集资安排 sh)[|?7
z  
assets securitization 资产证券化 k] iy
x  
assets situated outside Hong Kong 在香港以外地方的资产 ^,{ r[}  
assets stripping 削减资产；拆卖资产 3A!Qu$r9  
assets value 资产值 TrR=3_;.7  
assignee 承让人 cm17hPe`}n  
assignment 转让；转让书；转让契
_
fjHa6S  
assignment of interest 权益转让 S+7u,%n/  
assignment of letters patent and trade mark 专利证书及商标转让
 |Sr  
assignment of property 物业转让；物业转让书 ('1]f?:M  
assignment right 转让权 "'*Qq@!3?  
assignor 转让人 W0k7(v)  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 m8<.TCIQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %`\=qSf*  
associate member 附属会员 Wa
<SYJ  
associated body corporate 相联法人团体 Lk2;\D>  
associated company 相联公司；联属公司 "U|u-ka8B  
associated corporation 相联法团 :wY(</H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v{;^>"5o  
公认会计师公会〔英国〕 P2fiK  
Association of Futures Exchange Brokers 香港期货经纪协会 Kr%w"$<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 J936o3F_  
association of underwriters 承保人组织 tJII-\3"  
assumption of control 接管 J0FJ@@  
assurance 担保；保险；转易；转易书 L XHDX  
assurance of interest 权益的转易 h@j
k3J9^  
at 19XX price 按一九ＸＸ年价格计算 j^m x,  
at a discount 按赔价计算；按贴水价格计算；打折扣 N?v}\PU  
at a premium 按溢价计算；按升水价格计算 )
7  M  
at call 通知付款；按通知 tQ,3nI!|xF  
at constant market price 按固定市价计算 gt\*9P   
at constant price 按固定价格计算 tvcM< e20  
at cost 按成本计算 D]?yGI_  
at current market price 按当时市价计算；按现时市价计算 F*p@hl  
at current price 按当时价格计算；按现时价格计算 mWTV)z57  
at factor cost 按要素成本计算；按生产要素成本计算 I78Q8W(5  
at money-of-the-day price 按付款当日价格计算 1otE:bi  
at or better 按指定或较佳价位〔买卖指令〕 UId?a}J  
at par 按面值计算；平价  ?)2;W  
at sight 见票即付 f0"_ {\  
at the close 按收市盘 K;*B$2Z#k  
at the opening 按开市盘 [7Liken  
attestation 见证；见证条款 go?}M]c%7  
at-the-money option 平价期权 NeR1}W  
attorney 受权人；受托代表人 "
L+NN|
 
attornment 新拥有人承认书 J[al4e^  
attributable profit 可归属利润 #L+ZH
s~  
attributable share value 可归属股份价值 "{x+ \Z\  
Auckland Stock Exchange 奥克兰证券交易所 6vf<lmN  
auction 拍卖 P~h0Ul  
auctioneer 拍卖商 mbXW$E-&R2  
audit 审计；核数 [z,6K=  
Audit Commission 审计署 .TO#\!KBv  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] nG~^-
c+  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 n
K6(0?/  
audit review 帐目审查 KZ 4G"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 g3TqTs  
audited account 审计帐目；经审计的帐目 uJU;C.LX  
audited annual account 经审计的周年帐目 +Uxtxl'  
audited balance sheet 经审计的资产负债表 IHwoG(A~<  
auditor 核数师；核数主任；审计师 q0KGI/5s4+  
auditor's certificate 核数师证明书；审计师证明书 jE!?;} P1  
auditor's report 核数师报告；审计师报告 {w mP  
Aussie bond 澳元债券 4^7*R  
austerity budget 紧缩预算 9a]JQ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h@@q:I=  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~\u~>mtchu  
Australian Dollar [AUD] 澳元 juB/?'$~  
Australian Options Market 澳大利亚期权市场 l4AXjq2  
Australian Securities Commission 澳洲证券事务监察委员会 WO=P~F<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 nZ4@g@e2
 
Australian Stock Exchange 澳大利亚证券交易所 O'S9y  
Austrian Schilling [ATS] 奥地利先令 LF ;gdF%@  
authentication 认证；鉴证 kiu#THF  
authority to purchase 委托购买证；委购书 ^zKP5nzL  
authorization 认可；核准；授权；授权书 XGAR8=tic  
authorization by direction 指示授权 uQ3W =  
authorization by instruction 指令授权 Ygc.0VKMR  
authorization by warrant 令状授权 LfMN 'Cb  
authorization of unit trust 单位信托的认可 `=E4J2"  
authorized agent 指定代理人 Erm]uI9`  
authorized capital 法定资本 { {+:Vy  
authorized clerk 出市员 nG7E j#1  
authorized dealer 认可交易商 [Q[ac 6f  
authorized financial institution 认可财务机构 rTzXRMv@o  
authorized fund 认可基金 QeQ
xz1  
authorized fund house 获授权的基金公司；认可基金公司 z'}z4^35,  
authorized institution 认可机构 vu3zZMl  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 em
G1Wyl  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 o$Z]qhq  
authorized insurer 获授权保险人；获认可承保人 O +Xu?W]  
authorized investment 特准投资项目 b q8nV  
authorized person 获授权人 ,"Nb;Yhg  
authorized representative 获授权代表 wLKC6@ W  
authorized share capital 法定股本 6c*QBzNL  
automated quotation system 自动报价系统 N3ccn  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $.O(K4S  
自动交易系统〔香港期货交易所有限公司〕 `gdk,L]  
automatic adjustment mechanism 自动调整机制 v
,c;dlg_  
automatic adjustment system 自动调整系统 }i52MI1-XP  
Automatic Clearing House 自动票据交换所 *R8P brN  
automatic exchange rates accumulation system 自动化汇率累集系统 R:U!HE8j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 U/jCM?~  
automatic teller machine [ATM] 自动柜员机 JnS@}m  
autopay 自动转帐 ]Uul~T
 
available assets 可用资产 ;eC8| Xz  
available fiscal reserve 现存财政储备 ,EH^3ODD  
available profit 可用利润 /U=?D(>x  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 */j[n$K>~`  
average 平均；平均数；海损 +K48c,gt?  
average basic salary 平均基本薪金 BP=<TRp.  
average consumer expenditure 平均消费开支；一般消费开支 .2SD)<}(9  
average cost 平均成本 aPHNX)  
average cost of land production 增辟土地平均成本 sM@1Qyv&0  
average daily turnover 平均每日成交额 c.uD%  
average daily wage rate 平均每日工资率 xd!GRJ<I  
average expenditure pattern 平均开支模式 7o9[cq w  
average growth rate 平均增长率 m 3Do+!M[  
average net fixed assets 固定资产平均净值 ese?;1r  
average of relatives 相对价格平均数 1WAps#b.  
average price 平均价格 2[1lwV
  
average propensity to consume 平均消费倾向；一般消费倾向 35Fs/Gf-n  
average propensity to save 平均储蓄倾向；一般储蓄倾向 >+Y@rj2  
average rate 平均率 RC^k#+  
average revenue 平均收入；平均收益 i)@H  
average stock 平均库存；平均存货 `Gh#2U  
average yearly rent 平均年租 ,p6o "-  
avoidance of double taxation 避免双重课税 gt!tDu  
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 oEsqLh9a|  
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