一些有用的会计术语(也不知道发的地方对不对)A

A: c9|a$^I6  
A share Ａ股；甲类股份 zg0%>iqO  
abatement of tax 减税；减扣免税额 qj;l,Kua  
ABN AMRO Bank N.V. 荷兰银行 fB[\("+  
above-the-line expenditure 线上项目支出；经常预算支出 1HXlHic  
above-the-line receipt 线上项目收入；经常预算收入 )v-Cj_W5]"  
ABSA Asia Limited 南非联合亚洲有限公司 x#o?>5Qg?  
absolute change 绝对数值变更 x?>!UqgkY  
absolute expenditure 实际开支 P7Z<0Dt\}  
absolute guideline figure 绝对准则数字 T:)% P6/  
absolute interest 绝对权益 ._K$0U!  
absolute order of discharge 绝对破产解除令 RR'(9QJ$  
absolute profit margin 绝对利润幅度 E~69^cd  
absolute value 实值；绝对值 0
Ts!(b]B  
absolutely vested interest 绝对既得权益 s9:%s*$u  
absorbed cost 已吸收成本；已分摊成本 l)iv\j  
absorption 吸收；分摊；合并 ^OjvL6A/p  
absorption rate 吸收率；摊配率；分摊率 %d-`71|lG^  
ACB Finance Limited 亚洲商业财务有限公司 <dJIq"){  
acceptable form of reciprocity 合理的互惠条件 CMKhS,,o  
acceptable rate 适当利率；适当汇率 9M0d+:YJ  
acceptance agreement 承兑协议 +QQYPEx+  
acceptance for honour 参加承兑 Ahd\TH  
acceptor 承兑人；接受人；受票人 x{QBMe`  
acceptor for honour 参加承兑人 IE@ z@+\(  
accident insurance 意外保险 I-,Xwj-  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?V6 %>RU  
accident insurance scheme 意外保险计划 [M<{P5q  
accident year basis 意外年度基准 J(&Gmk9&  
accommodation 通融；贷款 haik  
accommodation bill 通融票据；空头票据 &Ky3Jb<:Gt  
accommodation party 汇票代发人 +H?<}N*T  
account balance 帐户余额；帐户结余 Y+OYoI  
account book 帐簿 Kyyih|{  
account collected in advance 预收款项 3[,wM
y"  
account current book 往来帐簿 lJ("6aT?  
account of after-acquired property 事后取得的财产报告 rS=tcBO  
account of defaulter 拖欠帐目 c-ttds  
account payable 应付帐款 sio)_8tp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 CF,8f$:2  
account receivable 应收帐款 /bu'6/!`  
account receivable report 应收帐款报表 KuU3DTS85Z  
account statement 结单；帐单；会计财务报表 HgS<Vxmq  
account title 帐户名称；会计科目 65;|cmjv  
accountant's report 会计师报告 4LJ]l:m  
Accountant's Report Rules 会计师报告规则 8Yo-~,Gb  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q*,6X*W!~  
Accounting Arrangements 《会计安排》 b-,]A2.  
accounting basis 会计基础 zZ<ns+h  
accounting by Official Receiver 破产管理署署长呈交的帐目 <8g *O2  
Accounting Circular 《会计通告》 \}U[}5Pk&  
accounting class 会计类别 wK2yt?  
accounting date 记帐日期；会计结算日期 %GNUnr$  
accounting for money 款项核算 5#yJK>a7  
Accounting Officer 会计主任 [..,(  
accounting period 会计报告期；会计期 xcAF  
accounting policy 会计政策；会计方针 V@LN 1|  
accounting practice 会计惯例 .A )\F",X  
accounting principle 会计准则 0,;E.Py?.  
accounting record 会计记录 ],H1  
accounting report 会计报告 NW
}>pb9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j{-mQTSD  
Accounting Society of China 中国会计学会 **Qe`}E:  
accounting statement 会计报表 wBg<Q{J  
accounting system 会计制度；会计系统 ]u\
`  
accounting transaction 会计事项；帐务交易 DxE^#=7iH;  
accounting treatment 会计处理 2Px$0&VN  
accounting year 会计年度 XhQw+j~1.  
accretion 增值；添加 3D]2$a_d  
accrual 应计项目；应累算数目 Mp]yKl  
accrual basis 应计制；权责发生制 4jDs0Hn"  
accrual basis accounting 应计制会计；权责发生制会计 .vCY%0oE  
accrue 应累算；应计 =# k<Kw#  
accrued benefit 应累算利益 deR$  
accrued charges 应计费用 bbfDt^  
accrued cumulative preference share dividend 应累算的累积优先股股息 N |OMj%Uk  
accrued expenses 应累算费用 CpUI|Rs  
accrued interest payable 应付利息；应计未付利息 g5lmUKlQ$0  
accrued interest receivable 应收利息；应计未收利息 ^zBjG/'7  
accrued right 累算权益 bEVO<x+  
accruing profit 应累算的利润 '*o7_Ez-{  
accumulated fiscal reserve 累积财政储备 bd@*vu}?}  
accumulated profit 累积利润；滚存溢利 %s~NQ;Y  
accumulated reserve 累积储备 N1D6
D$s0  
accumulation of surplus income 累积收益盈余 ORV}j,Ym  
acquired assets 既得资产 V%X:1 8j  
acquisition 收购；购置；取得 x`};{oz;  
acquisition cost 购置成本 'd|Q4RE+W  
acquisition expenses 购置费用 fcgDU *A%  
acquisition of 100% interest 收购全部股权 @Fm{6^  
acquisition of control 取得控制权 NqQM!B]  
acquisition of fixed assets 购置固定资产 ^8o_Iz)r,  
acquisition of shell “买壳” B2ek&<I7N  
acquisition price 收购价 :t2 9`x  
act of God 天灾 xI/{)I1f  
acting partner 执事合伙人 2VoEQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^yEj]]6  
active partner 积极参与的合伙人 $|`t9-EA/  
active trading 交投活跃 lWu9/r 1  
actual circulation 实际流通 TnbGO;  
actual cost 实际成本 f:x9Y{Y  
actual expenditure 实际开支；实际支出 T% /xti5$!  
actual income 实际入息；实际收入；实际收益 I_"Hgx<  
actual market 现货市场 -13P 2<i+  
actual price 现货价；实际价格 WHpUjyBP  
actual profit 实际利润 PK:o}IWn~x  
actual quotation 实盘；实际价位；实际报价 1q}u?7nnSG  
actual year basis 按实际年度计算 u7<qaOzs?  
actuals 实货 CjC'"+[w  
actuarial investigation 精算调查 v!pj v%  
actuarial principle 精算原则 l|R
<F;|  
actuarial report 精算师报告 N$=(1`zM=  
Actuarial Society of Hong Kong 香港精算学会 :Y}Y&mA4  
actuarial valuation 精算师估值
dy2_@/T7  
actuary 精算师 I,CAFq  
ad referendum agreement 暂定协议；有待覆核的协定 AF9[2AH=Y  
ad valorem duty 从价税；按值征税 Mp^OL7p^^  
ad valorem duty system 从价税制 VuX>  
ad valorem fee 从价费 pJ2:` f<;  
ad valorem tariff 从价关税 imJ[:E  
additional allowance 额外免税额 v&[X&Hu[  
additional amount for unexpired risk 未过期风险的额外款额 F#!@}K8  
additional assessable profit 补加应评税利润 gL[1wM%?  
additional assessment 补加评税 XEvGhy#  
additional commitment 额外承担 ;Sx'O  
additional commitment vote 额外承担拨款 Dr8WV\4@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v -|P_O&z  
additional dependent parent allowance 供养父母额外免税额 %-1BA*J`|  
additional provision 额外拨款 t?du+:  
additional stamp duty 附加印花税 S|RpA'n  
additional tax 补加税罚款；补加税款 0i5T] )r  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 a=:{{\1o  
adjudged bankrupt 被裁定破产 A;kw}!  
adjudicated bankrupt 裁定破产人 >m2<Nl}  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3$96+A^M*  
adjudication of bankruptcy 裁定破产；宣告破产 )JY_eG&2Dx  
adjudication of insolvency 裁定无力偿还债务 ^hl]
s?"3  
adjusted actual 经调整的实数；调整后的实数 g|v1qfK  
adjusted current assets 经调整的流动资产；调整后的流动资产  BdE`p{  
adjusted figure 经调整的数字；调整后的数额 ^.Ih,@N6  
adjusted liabilities 经调整的负债；调整后的负债 sT[av  
adjusted loss 经调整的亏损；调整后的亏损 -$L],q_S^  
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 |5<&r]xN  
adjusted profit 经调整的利润；调整后的利润 =x='<{jtgW  
adjusted surplus 经调整的盈余额；调整后的盈余额 'Ec:l(2Ec  
adjusted value 经调整的价值；调整后的价值 @~!-a s7  
adjustment 调整；修订；理算〔保险〕 iSZctsqE  
adjustment centre 调剂中心 -A-hxK*^  
adjustment lag 调整过程的时间差距；调整时差 </
+%R"`  
adjustment mechanism 调整机制 m! '1$G  
adjustment of loss 亏损调整 {LB }v;?l  
adjustment process 调整过程；调整程序 l~Ie#vak  
adjustment range 调整幅度 9A*?E  
administered exchange rate 受管制汇率 <.AC=4@V  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 z
1#0
  
administration expenses 行政费用 /]MB6E7&  
administration fee 手续费；行政费 V. bH$@ej  
administration in bankruptcy 破产管理 n}9Msen  
administration order 遗产管理令 gvTOCF  
administrator 管理人；遗产管理人 iX>!ju'V  
administrator of the estate 遗产管理人 D_ Bx>G9  
admission of debt 债项承认书 O%fp;Y{`  
admission of proof 接纳债权证明 |$SvD2^  
advance 放贷款项；垫付款项；预支款项；预付款项 $_URXI  
advance account 暂支帐目；预付款帐户 :9!0Rm  
advance compensation 预付补偿金 9pl_V WrQ  
advance from shareholder 股东垫款 LrM.wr zI/  
advance pending reimbursement 预支以待日后付还 O yH!V&w  
advanced economy 先进经济体系 4U! .UNi  
advancement 预付；预付财产 "z#?OV5  
advances warrant 垫款令 cyHaku+  
advancing 贷出 +/~\b/  
adverse balance 逆差 ].<sAmL^  
adverse exchange 逆汇 #<tWYE  
advertisement addressed to shareholders 在报章刊登的致股东通告 |0%4Gk);  
advice for collection 托收通知书 $!l2=^\3  
advice of drawing 提款通知书；汇票通知书 eUKl Co  
advice of payment 付款通知 $)T
F,-#x  
Advisory Committee [Securities and Futures Commission] ExOB P  
谘询委员会〔证券及期货事务监察委员会〕 OnPy8mC  
Advisory Committee on Diversification 经济多元化谘询委员会 u7Y'3x,`  
affidavit 誓章；遗产申报誓章 e??{&[  
affidavit of no receipt 述明无收款的誓章 /|u]Y/ *  
affiliate 联号；联营公司；附属公司 f5=t*9_-[  
affiliated company 附属公司；联号；联营公司 ?D~SHcBaN  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 c~L6fvS  
affordability 负担能力 )
QSt7g|OF  
African Development Bank [AfDB] 非洲开发银行 x@ s`;qz  
after-acquired property 事后取得的财产 n6!Ihip$  
after-hours dealing 市后交易 ssr)f8R#,#  
after-tax profit 税后盈利；税后利润；税后溢利 C
I~;B  
agency agreement 代理协议 5%Fn^u:  
agency expenses 代理机构的开支 SX?$H~A  
agency fee 代理费 "{ QHWZ  
Agency Law 《代理法》 Nh\8+v*+{  
agent 代理人；承销人 DKVt8/vq  
agent of company 公司代理人 {OhkuON  
agent's fee 代理人费；经纪费 H-cBXp5z  
aggregate 总计；总数；总体数字 YqY6\mo  
aggregate amount 总款额；总额 kO3k|6f=  
aggregate assets and liabilities 总体资产与负债 P15*VPy  
aggregate at constant price 按固定价格计算的总体数字 %oCjZ"ke  
aggregate demand 总需求 J_wz'eIb0  
aggregate gross position 总持仓量 0)`lx9&h  
aggregate limit 总限额 #HnyE+tD  
aggregate of salaries tax 合计薪俸税 +&N&D"9A  
aggregate performance 总体表现；总体业绩 2gD{Fgf@N  
aggregate supply 总体供应 Bc|x:#`C\{  
aggregate surplus 总盈余 a]wcA  
aggregate total 整体总额 syNb0LR  
aggregate value 总值；合计价值 ;&^"q{m  
aggregated basis 合计基准 R.YGmT'2  
aggregated net chargeable income 合计应课税入息实额 ^< /vbF  
aggregation 合并计算；合计；总和 >KClH'R2  
aggregation of incomes of husband and wife 夫妇入息合并计算 qnfRN'  
aggregation of property 财产的总和 vs0H^L  
agio 差价；贴水 ;~Gpw/]5E  
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》 CU>K  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment U)w|GrxX  
《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》 >'|xQjLl  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /L|}Y242  
《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》 BL
5
 
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5WNg+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 vBn=bb'W  
agreement for a settlement 授产协议 (&]15 FJ$1  
agreement for assignment 转让协议 &G,o guo  
agreement for sale 售卖协议；买卖协议 {
5tEsv  
agreement for sale and purchase 买卖协议 / ?[gB:s  
agreement for the payment of interest 支付利息协议 TnU$L3k  
agreement for the repayment of money 还款协议 ^)IL<S&h  
agreement of reinsurance 再保险协议 "g:&Ge*X  
Agricultural Bank of China 中国农业银行 <K[Zl/7I  
air passenger departure tax 飞机乘客离境税 qp_ `Fj:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /GSI.tO  
airport tax 机场税 ,/b/O4`;y  
alcohol duty 酒精税
|16BidWi  
alienation 让与；让渡；转让 ^R'!\m|FR  
alimony 生活费；赡养费 XsN#<"f;i  
All Ordinaries Index [AOI] 所有普通股指数 ccR
k4xR  
all risks 全险；综合险 lPN< rgg  
All Sales Record for Stock Market 《股票市场成交报告》 T17LYHIT  
Allied Capital Resources Limited 新联财务有限公司 y yR8VO{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _
}D?+x,C8  
allocation letter 拨款信件 s=~7m
.m  
allocation of fund 分配款项；预留款项 MJ"Mn^:/  
allocation of profit 利润分配；溢利分配 *,[=}v1  
allocation warrant 拨款令 u4+uGYr*@  
allotment 分配；配股 KW6" +,Th  
allotment notice 股份配售通知；配股通知 v
zm4  
allotment of shares 股份分配 P_lcX;O  
allowable 可获宽免；免税的 >T*g'954xF  
allowable business loss 可扣除的营业亏损 x[>_I1TJ  
allowable expenses 可扣税的支出 k`~br249  
allowance 免税额；津贴；备抵；准备金 ~\}EROb<  
allowance for debts 债项的免税额 Q fyERa\rb  
allowance for depreciation by wear and tear 耗损折旧免税额 KP7RrgOan&  
allowance for funeral expenses 殡殓费的免税额 z%dlajYm:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U?^|>cMr  
allowance for repairs and outgoings 修葺及支出方面的免税额 P_g0G#`4  
allowance to debtor 给债务人的津贴 |ShRxE3@'  
alteration of capital 资本更改 fG$.DvJuK  
alternate trustee 候补受托人 RHAr[$  
amalgamation 合并 JHZo:Ad -&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :=7'1H  
ambit of charges 征税范围；收费范围 x7
1!r
 
amended valuation 经修订的估值 5)v^ cR?&  
American Commodities Exchange 美国商品交易所 gwz _b  
American Express Bank Limited 美国运通银行 Qn3
+bF4  
American Stock Exchange 美国证券交易所 x15t
Qb+  
amortization 摊销 r~2@#gTbl  
amount due from banks 存放银行同业的款项 3<lhoD  
amount due from banks abroad 存放海外银行同业的款项 kZ[yv  
amount due from holding companies 控股公司欠款 Ng39D#_
)  
amount due from local banks 存放本港银行同业的款项 &q}@[ )V4  
amount due to banks 银行同业的存款 0S
7Isk2W  
amount due to banks abroad 海外银行同业的存款 nN\XVGP,t  
amount due to holding companies 控股公司存款 #Ii.tTk  
amount due to local banks 本港银行同业的存款 nW%=k!''  
amount due to outport banks 外埠银行同业的存款 p33GKg0i+(  
amount for note issue 发行纸币的款额 h>%JG'DV  
amount of bond 担保契据的款额 842+KLS  
amount of consideration 代价款额 2b,TkG8K  
amount of contribution 供款数额 @Be:+01z  
amount of indebtedness 负债款额 ?E_p,#9j)  
amount of principal of the loan 贷款本金额 RTY4%6]O  
amount of rates chargeable 应征差饷数额 KJC9^BAr  
amount of share capital 股本额 _po 4(U&  
amount of sums assured 承保款额 Aq]'.J=4  
amount of variation 变动幅度 #*M$,ig  
amount of vote 拨款数额 <0 idG  
amount payable 应付款额 4KSN;G  
amount receivable 应收款额 FH21mwV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J<*Mk  
analysis 分析 RcM0VbR"EU  
ancillary risk 附属风险 vm^# aoDB  
annual account 周年帐目；周年帐目报表；年度决算；年结 "K!BJQ  
annual accounting date 年结日期 ,:4w$!;  
annual allowance 每年免税额；年积金；年度津贴；年津 }UdqX1jz  
annual balance 年度余额 knzED~v@(  
annual disposable income 每年可动用收入
)-"L4TC)  
annual estimates 周年预算 K$GX
XE`  
annual fee 年费 J+gsmP-_  
annual general meeting 周年大会 :{uUc  
annual growth rate 年增率；每年增长率 RX\O'Zwlj  
annual long-term supplement 长期个案每年补助金 @N{Ht)1r  
annual pensionable emolument 可供计算退休金的年薪 |+~2sbM  
annual report 年报 3i}B\ {  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |3@Pt>Ikl  
annual return 周年报表；周年申报表；每年报税表格 _-\{k
J  
Annual Return Rules 《周年报表规则》
&LQab>{*K  
annual review of consumer prices 每年消费物价回顾 TC#B^m`'p  
annual roll-forward basis 逐年延展方式 4:PP[2?  
annual salary 年薪 Ol[IC  
annual statement 年度报表；年度决算表 <!(n5y_  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 CHw_?#h  
annuitant 年金受益人 7 ~8Fs@  
annuity 年金 %9Fg1LH42r  
annuity contract 年金合约 =e/4Gs0*  
annuity on human life 人寿年金 bd*(]S9d  
antecedent debt 先前的债项 O~OWRJ@p  
ante-dated cheque 倒填日期支票 l>?vjy65  
anticipated expenditure 预期开支 DkKD~  
anticipated net profit 预期纯利 }B/xQsTx-  
anticipated revenue 预期收入 {*$J&{6V  
anti-inflation measure 反通货膨胀措施 j5^b~F%  
anti-inflationary stance 反通货膨胀立场 M':.b+xN  
apparent deficit 表面赤字 .Awq
(  
apparent financial solvency 表面偿债能力 !I/kz }N@  
apparent partner 表面合伙人 R0d|j#vP  
application for personal assessment 个人入息课税申请书 oXkhj,{y5  
application of fund 资金应用 M=`Se&-M  
application to release as liquidator and to destruct the books of accounts and documents S$On$]~\"  
申请免除清盘人职务及毁灭帐簿与文件 2`m_"y  
appointed actuary 委任精算师 @il}0  
appointed auditor 委任核数师；委任审计师 6&0a?Xu  
appointed trustee 委任的受托人 {[~,q\M[  
appointer 委任人 ]m>MB )9  
apportioned pro rata 按比例分摊 N<(`+?  
apportionment 分配；分摊 Y,\mrW}K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (UXB#I~  
apportionment formula 分摊方程式 (Fd4Gw<sq  
apportionment of estate duty 遗产税的分摊 e'VXyf  
appraisal 估价；评估 l'\b(3JF  
appreciable growth 可观增长 }rZ=j6Z  
appreciable impact 显着影响 rep"xV&|>o  
appreciable increase 可观增长 w!7/;VJ3d  
appreciation 增值；升值 ;rL$z;}8  
appreciation against other currencies 相对其他货币升值 L-$g& -  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6 74X)hB  
appreciation tax 增值税 Qf]!K6eR
 
appropriation 拨款；拨用；拨付 rWqA)j*!  
appropriation account 拨款帐目 m/nn}+*C  
Appropriation Bill 拨款法案 Wh_c<E}&  
appropriation-in-aid system 补助拨款办法 CI'5JOqP  
approved assets 核准资产 1dsxqN(:  
approved basket stock 认可一篮子证券 ^ s4|  
approved budget 核准预算 Ft!~w#&-  
approved charitable donation 认可慈善捐款 59 Y=VS
 
approved charitable institution 认可慈善机构 ;gV8f{X{Z  
approved currency 核准货币；认可货币 H4Ek,m|c  
approved estimates 核准预算 L1i> %5:g  
approved estimates of expenditure 核准开支预算 O8o18m8UH  
approved overseas insurer 核准海外保险人 &W!@3O{~.  
approved overseas trust company 核准海外信托公司 0O4mA&&!oK  
approved pooled investment fund 核准汇集投资基金 EtGr&\,  
approved provident fund scheme 认可公积金计划 .r'.5RI A  
approved provision 核准拨款 ]NsaFDi\  
approved redeemable share 核准可赎回股份 rRel\8  
approved regional stock 认可地区性证券 Y%@'a~  
approved retirement scheme 认可退休金计划 \YS\*'F  
approved subordinated loan 核准附属贷款 @CDRbXoFk  
arbitrage 套戥；套汇；套利 _Y
{g5t  
arbitrageur 套戥者；套汇者 rID]!7~  
arbitrary amount 临时款项 _*I6O$/>  
arrangement 措施；安排；协定 1Tr=*b %f  
arrears 欠款 %b6wo?%*  
arrears of pay 欠付薪酬 \_bX2Lg  
arrears of revenue 逾期未收税款；逾期未收的帐项 Yg.u8{H  
articles of association 组织章程；组织细则；组织章程细则 xRN$cZC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2
fB@zF  
ascertainment of profit 确定利润 ]:fHvx_?`7  
"Asia Clear" “亚洲结算系统” |D:0BATRP  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 d*HAKXd&:j  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~O$]y5  
Asian Development Fund [ADF] 亚洲发展基金 kw'D2692  
Asian dollar bond 亚洲美元债券 ]S ,GHPEN  
Asian dollar market 亚洲美元市场 -NeF6  
Asian dollar rate 亚洲美元利率 E!M+37/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 m=V2xoMw6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [y>.)BU  
asked price 沽盘；喊价；索价；卖方报价 Cj9Tj'0@I+  
assessable income 应评税入息 &KWh5S@w  
assessable loss 应评税亏损 th,qq  
assessable profit 应评税利润 ^pa).B.`T  
assessable value 应评税值 _Hk`e}}  
assessed profit 估定利润 yI<'J^1C[  
assessed value 经评估价值 I|H mbTXa  
assessment 评税；评定；估价；评税单 i,T{SV  
assessment number 评税编号；估价编号 N0PX
<$y  
assessment of additional tax 补加税评税 YeJdkt  
assessment of performance 业绩评估；实绩评价 p4 PFoFo2  
Assessor 评税主任 dD%m=x  
asset price bubbles 资产价格泡沫 6}$cDk`dz  
asset-backed securities 具资产保证的证券 *p^MAk9=  
assets accretion 资产增值 |t_2AV  
assets and liabilities 资产与负债 dX=^>9hN/  
assets betterment statement 资产递增表；资产改进表 qFk(UazN  
assets lending 实物放款；有抵押贷款 is$d<Y&F  
assets of the company passing on the death 死者去世时转移的公司资产 m<4Lo0?nS  
assets pledged as security for liabilities 用作负债抵押的资产 ZxWV,s&p  
assets portfolio 资产投资组合 L6.R?4B   
assets price 资产价格 /o2eKx  
assets quality 资产质素 ."O(Ig[  
assets realization 资产变现 ,e,{6Sg6gl  
assets refinancing arrangement 资产再集资安排 )Be;Zw.|  
assets securitization 资产证券化 \Y$NGB=2[  
assets situated outside Hong Kong 在香港以外地方的资产 J:a^''  
assets stripping 削减资产；拆卖资产 QR)eJ5<  
assets value 资产值 1rC'sfz  
assignee 承让人 :JYOC+#q7  
assignment 转让；转让书；转让契 ] W_T(C*  
assignment of interest 权益转让 OHw6#N$\  
assignment of letters patent and trade mark 专利证书及商标转让 9'M_tMm5  
assignment of property 物业转让；物业转让书 d?n~9_9e  
assignment right 转让权 L z  
assignor 转让人 jg(A_V  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ->(B:Cz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _G|6xlO  
associate member 附属会员 plq\D.C  
associated body corporate 相联法人团体 xT/&'$@{)  
associated company 相联公司；联属公司 W+E2({  
associated corporation 相联法团 sBwgl9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3^Y-P8.zdB  
公认会计师公会〔英国〕 $B2@mC([S  
Association of Futures Exchange Brokers 香港期货经纪协会 RZZB?vx  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 P}jr 8Z  
association of underwriters 承保人组织 eu=2a>  
assumption of control 接管 K2QD&!4/T2  
assurance 担保；保险；转易；转易书 By9/tB  
assurance of interest 权益的转易 `*a,8M%  
at 19XX price 按一九ＸＸ年价格计算 i]v!o$7  
at a discount 按赔价计算；按贴水价格计算；打折扣 .uP$M(?j  
at a premium 按溢价计算；按升水价格计算 ?0x;L/d])  
at call 通知付款；按通知 OZ6%AUot  
at constant market price 按固定市价计算 z$NLFJvy_-  
at constant price 按固定价格计算 tj3p71%  
at cost 按成本计算 wHmEt ORo  
at current market price 按当时市价计算；按现时市价计算 R)=<q]Ms  
at current price 按当时价格计算；按现时价格计算 ?:E;C<Ar  
at factor cost 按要素成本计算；按生产要素成本计算 vuf|2!kh/  
at money-of-the-day price 按付款当日价格计算 ^&}Y>O,  
at or better 按指定或较佳价位〔买卖指令〕 P_gQ-pF.  
at par 按面值计算；平价 VWi-)  
at sight 见票即付
|8B[yr.b  
at the close 按收市盘 3]i1M%'i  
at the opening 按开市盘 C6`8dn   
attestation 见证；见证条款 RUEUn  
at-the-money option 平价期权 kL-+V)Kl  
attorney 受权人；受托代表人 -Da_#_F  
attornment 新拥有人承认书 Sv ,_G'  
attributable profit 可归属利润 *sTQ9 Kr  
attributable share value 可归属股份价值 19S,>  
Auckland Stock Exchange 奥克兰证券交易所 - M]C-$  
auction 拍卖 Vk"QcW
  
auctioneer 拍卖商 = 4If7  
audit 审计；核数 [,dsVd  
Audit Commission 审计署 :MVD83?4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1gC=xMAT  
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〕 b+3pu\w`  
audit review 帐目审查 .jCdJ =z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 4ZIXG,@mZJ  
audited account 审计帐目；经审计的帐目 &}]Wbk4:  
audited annual account 经审计的周年帐目 )JPcSy*  
audited balance sheet 经审计的资产负债表 Wg[`H=)Q  
auditor 核数师；核数主任；审计师 t`?FSV  
auditor's certificate 核数师证明书；审计师证明书 Q7C'O @  
auditor's report 核数师报告；审计师报告 &Wba2fD  
Aussie bond 澳元债券 D|xSO~M5  
austerity budget 紧缩预算 pnD#RvmW2e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^%L$$V nG  
Australia All Ordinaries Index 澳洲所有普通股票指数 bke 1 F '  
Australian Dollar [AUD] 澳元 iG;6e
~p  
Australian Options Market 澳大利亚期权市场 x~W&a*WNT  
Australian Securities Commission 澳洲证券事务监察委员会 2eNm2
;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7G/"!ePW6`  
Australian Stock Exchange 澳大利亚证券交易所 pO^ 6p%  
Austrian Schilling [ATS] 奥地利先令 (<ejJPWT  
authentication 认证；鉴证 U5klVl  
authority to purchase 委托购买证；委购书 R:E`  
authorization 认可；核准；授权；授权书 O/Fzw^  
authorization by direction 指示授权 vn8Ez6<27  
authorization by instruction 指令授权 qRUz;M4  
authorization by warrant 令状授权 'g#))y  
authorization of unit trust 单位信托的认可 'D1@+FFU0  
authorized agent 指定代理人 X#J[Nn>  
authorized capital 法定资本 [L8gG.wy  
authorized clerk 出市员 3laSPih[.  
authorized dealer 认可交易商 7 MfpZgC  
authorized financial institution 认可财务机构 u$0>K,f  
authorized fund 认可基金 8S0)_L#S  
authorized fund house 获授权的基金公司；认可基金公司 w4OVfTlN  
authorized institution 认可机构 MV/JZ;55  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .JzO f[g5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  np~oF  
authorized insurer 获授权保险人；获认可承保人 %spR7J\"/  
authorized investment 特准投资项目 a^2?W
 
authorized person 获授权人 \
^+sgg{  
authorized representative 获授权代表 Rzb] mM  
authorized share capital 法定股本 S4Rv6{r:  
automated quotation system 自动报价系统 (]ORB0kl  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] znM"P|A  
自动交易系统〔香港期货交易所有限公司〕 {PfE7KH  
automatic adjustment mechanism 自动调整机制 wtY#8'^$&  
automatic adjustment system 自动调整系统 lU@ni(69d  
Automatic Clearing House 自动票据交换所 B *:6U+I  
automatic exchange rates accumulation system 自动化汇率累集系统 ^xq%P2s0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 wj/r)rv E  
automatic teller machine [ATM] 自动柜员机 tDi<n}  
autopay 自动转帐 ?Z;knX\?J  
available assets 可用资产 DzYno-]A]  
available fiscal reserve 现存财政储备 9gFC]UVWh  
available profit 可用利润 s~GO-v7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ON=xn|b4  
average 平均；平均数；海损 Tkd4nRo~  
average basic salary 平均基本薪金 c!I> _PD`&  
average consumer expenditure 平均消费开支；一般消费开支 
nI6`/  
average cost 平均成本 |h.he_B+7  
average cost of land production 增辟土地平均成本 XpM#0hm  
average daily turnover 平均每日成交额 `+<5QtD  
average daily wage rate 平均每日工资率 pdE=9l'  
average expenditure pattern 平均开支模式 kJ~^ }o  
average growth rate 平均增长率 )q#b^( v  
average net fixed assets 固定资产平均净值 %1#5 7-  
average of relatives 相对价格平均数 hX;xbl  
average price 平均价格 KB-7]H  
average propensity to consume 平均消费倾向；一般消费倾向 K$rH{dUM  
average propensity to save 平均储蓄倾向；一般储蓄倾向 [E=
t{&t  
average rate 平均率 #Z
fg  
average revenue 平均收入；平均收益 tnp]wZ  
average stock 平均库存；平均存货 rtY0?  
average yearly rent 平均年租 Jk`A}  
avoidance of double taxation 避免双重课税 e'u9 SpJ  
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 3C.bzw^  
XO\P4x:c  
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