一些有用的会计术语(也不知道发的地方对不对)A

A: &08Tns"  
A share Ａ股；甲类股份 !xJFr6G~8  
abatement of tax 减税；减扣免税额 =%)})  
ABN AMRO Bank N.V. 荷兰银行 @|]iSD&T #  
above-the-line expenditure 线上项目支出；经常预算支出 o] S`+ZcV  
above-the-line receipt 线上项目收入；经常预算收入 Lqq*Nr  
ABSA Asia Limited 南非联合亚洲有限公司 B,:23[v  
absolute change 绝对数值变更 M3PVixli3  
absolute expenditure 实际开支 }kv)IJ  
absolute guideline figure 绝对准则数字 .yG8B:7N2  
absolute interest 绝对权益 vnF g%M!  
absolute order of discharge 绝对破产解除令 i!y\WaCp  
absolute profit margin 绝对利润幅度 d^_itC;-,  
absolute value 实值；绝对值 =Y:5,.U  
absolutely vested interest 绝对既得权益 @Z,qu2~|!  
absorbed cost 已吸收成本；已分摊成本 (OQi%/Oy  
absorption 吸收；分摊；合并 V3%Krn1'  
absorption rate 吸收率；摊配率；分摊率 kU>#1He
 
ACB Finance Limited 亚洲商业财务有限公司 k\%,xf; x  
acceptable form of reciprocity 合理的互惠条件 yh4jRe?f  
acceptable rate 适当利率；适当汇率 W|~q<},j  
acceptance agreement 承兑协议 Z!k5"\{0pE  
acceptance for honour 参加承兑 "&|lO|  
acceptor 承兑人；接受人；受票人 *SXSF95  
acceptor for honour 参加承兑人 @ > cdHv  
accident insurance 意外保险 H2s*s[T -  
Accident Insurance Association of Hong Kong 香港意外保险公会 Kl!DKeF  
accident insurance scheme 意外保险计划 w# xncH:1  
accident year basis 意外年度基准 rg"TJ"Q-  
accommodation 通融；贷款 J~fuW?a]r  
accommodation bill 通融票据；空头票据 5=Zp%[#  
accommodation party 汇票代发人 nJW_a&'  
account balance 帐户余额；帐户结余 -.^=Z!=M  
account book 帐簿 ho(5r5SNE  
account collected in advance 预收款项 6{lG1\o  
account current book 往来帐簿 '=-s1c@^  
account of after-acquired property 事后取得的财产报告 ;cnnqT6  
account of defaulter 拖欠帐目 ,q/tyGj  
account payable 应付帐款 \;'_|bu3.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;}$Z 80  
account receivable 应收帐款 k`{RXx  
account receivable report 应收帐款报表 m]Hb+Y=;h  
account statement 结单；帐单；会计财务报表
o8iig5bp  
account title 帐户名称；会计科目 oPp!*$V  
accountant's report 会计师报告 ZKZl>dDuh  
Accountant's Report Rules 会计师报告规则 Bi$ 0{V Z8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 HIQ]"Hl  
Accounting Arrangements 《会计安排》 Dg1kbO=2  
accounting basis 会计基础 :Xh_$4~^Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 SxnIX/]J  
Accounting Circular 《会计通告》 =I %g;YK  
accounting class 会计类别 z0=Rp0_W  
accounting date 记帐日期；会计结算日期 >2FAi.,  
accounting for money 款项核算 +.XZK3  
Accounting Officer 会计主任 Ks9FnDm8  
accounting period 会计报告期；会计期 j\%?<2dj=  
accounting policy 会计政策；会计方针 1y_fQ+\2A  
accounting practice 会计惯例 *vRNG 3D/  
accounting principle 会计准则 dxk;@Tz  
accounting record 会计记录 0EcC  
accounting report 会计报告 t$ACQ*
O  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 aslU`#"  
Accounting Society of China 中国会计学会 5@GD} oAn6  
accounting statement 会计报表 3w[<cq.!  
accounting system 会计制度；会计系统 wpAw/-/  
accounting transaction 会计事项；帐务交易 ~W]#9&yQ  
accounting treatment 会计处理 \9[NH/.Z{  
accounting year 会计年度 -[i40 1  
accretion 增值；添加 h[Ndtq>3{  
accrual 应计项目；应累算数目 2V#c[%vI  
accrual basis 应计制；权责发生制 V=G b>_d  
accrual basis accounting 应计制会计；权责发生制会计 pil0,r $D  
accrue 应累算；应计 )< &B&Hp  
accrued benefit 应累算利益 GhSL%y  
accrued charges 应计费用 7yc9`j}]  
accrued cumulative preference share dividend 应累算的累积优先股股息 V)_H E  
accrued expenses 应累算费用 [8B tIv  
accrued interest payable 应付利息；应计未付利息 ]}UeuF\  
accrued interest receivable 应收利息；应计未收利息 u=_b
M2;~Z  
accrued right 累算权益 yEMX`  
accruing profit 应累算的利润 !D.= 'V  
accumulated fiscal reserve 累积财政储备 M63s(f  
accumulated profit 累积利润；滚存溢利 7.w*+Z>z  
accumulated reserve 累积储备 Wq=ZU\Y  
accumulation of surplus income 累积收益盈余 lGD%R'}  
acquired assets 既得资产 ~%cSckE  
acquisition 收购；购置；取得 BXQ\A~P\  
acquisition cost 购置成本 CVyx lc>  
acquisition expenses 购置费用 =F",D=  
acquisition of 100% interest 收购全部股权 f}Ne8]U/Hc  
acquisition of control 取得控制权 s9ju/+fv  
acquisition of fixed assets 购置固定资产 f.U0E6-(3N  
acquisition of shell “买壳” l(3'Re  
acquisition price 收购价 se^NQ=  
act of God 天灾 2)HxW
}o  
acting partner 执事合伙人 1NE!=;VOl  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9 AQ96  
active partner 积极参与的合伙人 j]@x Q,y  
active trading 交投活跃 /8P4%[\  
actual circulation 实际流通 >o0&:h|>$'  
actual cost 实际成本 !0>!tW  
actual expenditure 实际开支；实际支出 L@gQ L  
actual income 实际入息；实际收入；实际收益 35]j;8N:  
actual market 现货市场 w~cq%%  
actual price 现货价；实际价格 w /Bn2bD  
actual profit 实际利润 P%<aGb4  
actual quotation 实盘；实际价位；实际报价 m<X#W W)N  
actual year basis 按实际年度计算 \Y>#^b?  
actuals 实货 )V9Mcr*Ce6  
actuarial investigation 精算调查 l`~a}y"n  
actuarial principle 精算原则 Z>>gXh<e[  
actuarial report 精算师报告 SG(%d^x
`R  
Actuarial Society of Hong Kong 香港精算学会 fY)4]=L  
actuarial valuation 精算师估值 $DABR  
actuary 精算师 pQ[o3p!&9  
ad referendum agreement 暂定协议；有待覆核的协定 !_
^{udB}  
ad valorem duty 从价税；按值征税 v;N1'  
ad valorem duty system 从价税制 '0])7jq  
ad valorem fee 从价费 Q5`+eQ?_\  
ad valorem tariff 从价关税 6.`}&E  
additional allowance 额外免税额 !R] CmK  
additional amount for unexpired risk 未过期风险的额外款额 <ZHY3  
additional assessable profit 补加应评税利润 lzr>WbM{{p  
additional assessment 补加评税 :$GL.n-?  
additional commitment 额外承担 m-Z'K_oQ  
additional commitment vote 额外承担拨款 c1)BGy
li  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4acP*LkkQ  
additional dependent parent allowance 供养父母额外免税额 9" }^SI8  
additional provision 额外拨款 Z,N7nMJf  
additional stamp duty 附加印花税 LoV*YS
DAY  
additional tax 补加税罚款；补加税款 ,\m;DR1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #um1?V  
adjudged bankrupt 被裁定破产 /q*Qx )y+1  
adjudicated bankrupt 裁定破产人 Yq)YS]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 m&8U4uHN  
adjudication of bankruptcy 裁定破产；宣告破产 [#,X$O>  
adjudication of insolvency 裁定无力偿还债务 K8yyxJ  
adjusted actual 经调整的实数；调整后的实数 +aXk^+~j  
adjusted current assets 经调整的流动资产；调整后的流动资产 Hd=D#u=A4{  
adjusted figure 经调整的数字；调整后的数额 @2%VU#!m  
adjusted liabilities 经调整的负债；调整后的负债 t`Y1.]@U  
adjusted loss 经调整的亏损；调整后的亏损 Lv,ji_  
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 R5'Z4.~  
adjusted profit 经调整的利润；调整后的利润 v4,syd*3|V  
adjusted surplus 经调整的盈余额；调整后的盈余额 kw}ISXz v  
adjusted value 经调整的价值；调整后的价值 'EH  
adjustment 调整；修订；理算〔保险〕 Gg3?2h"d  
adjustment centre 调剂中心 0?&aV_:;X  
adjustment lag 调整过程的时间差距；调整时差 a\[fC=]r:  
adjustment mechanism 调整机制 w7`@=kVx  
adjustment of loss 亏损调整 p)[BB6E  
adjustment process 调整过程；调整程序 pT_e;,KW U  
adjustment range 调整幅度 :(S/$^U  
administered exchange rate 受管制汇率 ]X"i~$T1S  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 L[QI 5N  
administration expenses 行政费用 "PDSqYA  
administration fee 手续费；行政费 "oj
Df3@{  
administration in bankruptcy 破产管理 x=)30y3*;  
administration order 遗产管理令 hNR>Hy\  
administrator 管理人；遗产管理人 yoA*\V  
administrator of the estate 遗产管理人 "z(fBnv  
admission of debt 债项承认书 4?*"7t3  
admission of proof 接纳债权证明 i
}$N&  
advance 放贷款项；垫付款项；预支款项；预付款项 0
=(-8vwd  
advance account 暂支帐目；预付款帐户 WO \lny!  
advance compensation 预付补偿金 I%zo>s6  
advance from shareholder 股东垫款 yw3U"/yw  
advance pending reimbursement 预支以待日后付还 tUAY]BJ*s  
advanced economy 先进经济体系 (8m\#[T+R  
advancement 预付；预付财产 w'!}(Z5X?  
advances warrant 垫款令 [r~rIb%Zj  
advancing 贷出  \3y=0  
adverse balance 逆差 No92Y^~/  
adverse exchange 逆汇 OL mBh3&  
advertisement addressed to shareholders 在报章刊登的致股东通告 {7M4SC@p|  
advice for collection 托收通知书 )*$  
advice of drawing 提款通知书；汇票通知书 :;h
Bq4h  
advice of payment 付款通知 8HH.P`Vk#  
Advisory Committee [Securities and Futures Commission] CgTQGJ}-  
谘询委员会〔证券及期货事务监察委员会〕 )8N)Z~h  
Advisory Committee on Diversification 经济多元化谘询委员会 ^B"_b?b  
affidavit 誓章；遗产申报誓章 v_1JH<GJ-  
affidavit of no receipt 述明无收款的誓章 b#\kZ/W  
affiliate 联号；联营公司；附属公司 D!D%.  
affiliated company 附属公司；联号；联营公司 i$LV44  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 UNZVu~WnF  
affordability 负担能力 Jk6/i;4|  
African Development Bank [AfDB] 非洲开发银行 dn.c#,
Y  
after-acquired property 事后取得的财产 u):Rw  
after-hours dealing 市后交易 V@+<,tjq  
after-tax profit 税后盈利；税后利润；税后溢利 H@&"M%  
agency agreement 代理协议 ow>[#.ua  
agency expenses 代理机构的开支 tB(X`A.|  
agency fee 代理费 Zkb,v!l  
Agency Law 《代理法》 4S{l>/I  
agent 代理人；承销人 ['N#aDh.?  
agent of company 公司代理人 :EldP,s#x%  
agent's fee 代理人费；经纪费 ,9l!fT?iH  
aggregate 总计；总数；总体数字 jQwg)E+o;  
aggregate amount 总款额；总额 O9 Au =  
aggregate assets and liabilities 总体资产与负债 HIp {< M3  
aggregate at constant price 按固定价格计算的总体数字 Rx"VscB6z  
aggregate demand 总需求 fS$Yl~-m?  
aggregate gross position 总持仓量 \?mU$,voI  
aggregate limit 总限额 NNpa69U  
aggregate of salaries tax 合计薪俸税 r'JK$9  
aggregate performance 总体表现；总体业绩 >,Swk3  
aggregate supply 总体供应 XuAc3~HAd  
aggregate surplus 总盈余 Yr(f iI  
aggregate total 整体总额 [?r\b  
aggregate value 总值；合计价值 ?Kz` O>"6  
aggregated basis 合计基准 eEds-&_  
aggregated net chargeable income 合计应课税入息实额 WE8L?55_Au  
aggregation 合并计算；合计；总和 t-ReT_D|;  
aggregation of incomes of husband and wife 夫妇入息合并计算 &)'kX
  
aggregation of property 财产的总和 vR.6^q  
agio 差价；贴水 6I.+c
 
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》 '~6CGqU*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ojs/yjvx  
《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》 E":":AC#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment k}a!lI:  
《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》 PT*@#:MA  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +z/73s0~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [(^''*7r+T  
agreement for a settlement 授产协议 HBkQ`T  
agreement for assignment 转让协议 E6IL,Iq9  
agreement for sale 售卖协议；买卖协议 WAXrA$:3J  
agreement for sale and purchase 买卖协议 21J82M  
agreement for the payment of interest 支付利息协议 !m.')\4<  
agreement for the repayment of money 还款协议 2!& ;ZcT,  
agreement of reinsurance 再保险协议 K0!#l Br  
Agricultural Bank of China 中国农业银行 $,@+Ua  
air passenger departure tax 飞机乘客离境税 =|t1eSzc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Vh-h{  
airport tax 机场税 )t 7HioQ  
alcohol duty 酒精税 (YH{%8 Z0  
alienation 让与；让渡；转让 #2t\>7]  
alimony 生活费；赡养费 R$'nWzX#  
All Ordinaries Index [AOI] 所有普通股指数 sBG(CpQ  
all risks 全险；综合险 v?'k)B  
All Sales Record for Stock Market 《股票市场成交报告》 |8?{JKsg  
Allied Capital Resources Limited 新联财务有限公司 u6&Ixi/s'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 j:<T<8.o  
allocation letter 拨款信件 sU3V)7"  
allocation of fund 分配款项；预留款项 w0>)y-  
allocation of profit 利润分配；溢利分配 [~H`9Ab=  
allocation warrant 拨款令 k5\ zGsol  
allotment 分配；配股 )$.9WlQ  
allotment notice 股份配售通知；配股通知 B'~i Z65  
allotment of shares 股份分配 :z5Ibas:  
allowable 可获宽免；免税的 7.'j~hJL  
allowable business loss 可扣除的营业亏损 +[nYu)puP  
allowable expenses 可扣税的支出 ll^O+>1dO  
allowance 免税额；津贴；备抵；准备金 e/I{N0SR  
allowance for debts 债项的免税额 o~N-
x*
 
allowance for depreciation by wear and tear 耗损折旧免税额 7`n8 OR4  
allowance for funeral expenses 殡殓费的免税额 `)_FO]m}jS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 24k}~"We  
allowance for repairs and outgoings 修葺及支出方面的免税额 p+1B6j  
allowance to debtor 给债务人的津贴 N9hWx()v  
alteration of capital 资本更改 sSb&r  
alternate trustee 候补受托人 g}`CdVQ2M<  
amalgamation 合并 RR
{9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2MrR|hLx  
ambit of charges 征税范围；收费范围 fC:\Gh5  
amended valuation 经修订的估值 f*f9:xUY  
American Commodities Exchange 美国商品交易所 X7!A(q+h  
American Express Bank Limited 美国运通银行 *VAi!3Rx;  
American Stock Exchange 美国证券交易所 H zK=UcD  
amortization 摊销 w0OK.fj  
amount due from banks 存放银行同业的款项 lcLxqnv  
amount due from banks abroad 存放海外银行同业的款项 m/c~2?-;  
amount due from holding companies 控股公司欠款 \shoLp   
amount due from local banks 存放本港银行同业的款项 5%$kAJZC-  
amount due to banks 银行同业的存款 W| eG}`  
amount due to banks abroad 海外银行同业的存款 Hd}t=6  
amount due to holding companies 控股公司存款 D#(L@{vC  
amount due to local banks 本港银行同业的存款 K_Gf\x  
amount due to outport banks 外埠银行同业的存款 #.K&]OV/88  
amount for note issue 发行纸币的款额 AYtcN4\/  
amount of bond 担保契据的款额 U}5KAi 9Z  
amount of consideration 代价款额 667t
L(
 
amount of contribution 供款数额 eNKdub  
amount of indebtedness 负债款额 hRiGW_t  
amount of principal of the loan 贷款本金额 qt)mUq;>  
amount of rates chargeable 应征差饷数额 XX;%:?n  
amount of share capital 股本额 m=y)i]=1  
amount of sums assured 承保款额 N1+]3kt ~  
amount of variation 变动幅度 N1t:i? q&  
amount of vote 拨款数额 ?["ZE
a  
amount payable 应付款额 Tdp$laPO'  
amount receivable 应收款额 XX+rf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X*;p;N  
analysis 分析 1%{(?uz9  
ancillary risk 附属风险 D7oV&vXg  
annual account 周年帐目；周年帐目报表；年度决算；年结 Eu}A{[^\  
annual accounting date 年结日期 !SNtJi$;v  
annual allowance 每年免税额；年积金；年度津贴；年津 p_N=V. w  
annual balance 年度余额 z#!Cg*K(  
annual disposable income 每年可动用收入 5rhdm?Ls0  
annual estimates 周年预算 \%*y+I0>  
annual fee 年费 /qY(uPJ  
annual general meeting 周年大会 }jXUd=.Nu  
annual growth rate 年增率；每年增长率 l0,O4k2'  
annual long-term supplement 长期个案每年补助金 b?^<';,5  
annual pensionable emolument 可供计算退休金的年薪 "@Fxfd+Ot  
annual report 年报 (6aZQ`H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uSbg*OA  
annual return 周年报表；周年申报表；每年报税表格  HuClO  
Annual Return Rules 《周年报表规则》 |1x,_uyQ%  
annual review of consumer prices 每年消费物价回顾 @TT[H*,  
annual roll-forward basis 逐年延展方式 0<;B2ce  
annual salary 年薪  vpMv  
annual statement 年度报表；年度决算表 b(,[g>xH  
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 Q?q m~wD  
annuitant 年金受益人 
M>#S z  
annuity 年金 L*38T\  
annuity contract 年金合约 )HHzvGsL)  
annuity on human life 人寿年金 YDL)F<Y  
antecedent debt 先前的债项 Gj?q+-d!(5  
ante-dated cheque 倒填日期支票 ]].21  
anticipated expenditure 预期开支 l\GN
d6)H  
anticipated net profit 预期纯利 l{yPO@ut`F  
anticipated revenue 预期收入 D[?|\?  
anti-inflation measure 反通货膨胀措施 Uh}yHD`K  
anti-inflationary stance 反通货膨胀立场 Rx<F^J
 
apparent deficit 表面赤字 NoIdO/vy"  
apparent financial solvency 表面偿债能力 M?`06jQD.  
apparent partner 表面合伙人 e4P.G4  
application for personal assessment 个人入息课税申请书 gA*zFhGVS7  
application of fund 资金应用 b /ySt<  
application to release as liquidator and to destruct the books of accounts and documents 4j{ }{  
申请免除清盘人职务及毁灭帐簿与文件 K ajyQ"j  
appointed actuary 委任精算师 U9s y]7  
appointed auditor 委任核数师；委任审计师 e76)z;'  
appointed trustee 委任的受托人 )}8%Gs4C  
appointer 委任人 'r0gqtB  
apportioned pro rata 按比例分摊 `w}"
0+V  
apportionment 分配；分摊 +cN2 KP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _Fjv.VQ,  
apportionment formula 分摊方程式 >aK&T"  
apportionment of estate duty 遗产税的分摊 c eX*|B@=  
appraisal 估价；评估 BcWReyO<M  
appreciable growth 可观增长 `XP Tf#9j  
appreciable impact 显着影响 ];YOP%2   
appreciable increase 可观增长 %Z|*!A+wN5  
appreciation 增值；升值 V _,*  
appreciation against other currencies 相对其他货币升值 cm<3'#~Q?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b"V-!.02  
appreciation tax 增值税 9p<l}h7g  
appropriation 拨款；拨用；拨付 ??;[`_h{bz  
appropriation account 拨款帐目 }Q_i#e(S  
Appropriation Bill 拨款法案 R(
fR1  
appropriation-in-aid system 补助拨款办法 I1jF`xQ&0  
approved assets 核准资产 Q[^d{e*l  
approved basket stock 认可一篮子证券 |d8o<Q  
approved budget 核准预算 vC1 `m  
approved charitable donation 认可慈善捐款 5=\b+<pE  
approved charitable institution 认可慈善机构 o=}?aC3I  
approved currency 核准货币；认可货币 ho. a93  
approved estimates 核准预算 4{=Em5`HbO  
approved estimates of expenditure 核准开支预算 M9nYt~vHX  
approved overseas insurer 核准海外保险人 'u~use"  
approved overseas trust company 核准海外信托公司 ty ?y&~axk  
approved pooled investment fund 核准汇集投资基金 Y`v&YcX;  
approved provident fund scheme 认可公积金计划 `7`iCYiTy  
approved provision 核准拨款 z#b6 aP  
approved redeemable share 核准可赎回股份 c3+vtP&  
approved regional stock 认可地区性证券 j.sf FS  
approved retirement scheme 认可退休金计划 W=/B[@3'  
approved subordinated loan 核准附属贷款 tFCeE=4%  
arbitrage 套戥；套汇；套利 MG|NH0k  
arbitrageur 套戥者；套汇者 coBxZyM 1}  
arbitrary amount 临时款项 2_p
/1Rs  
arrangement 措施；安排；协定 L '=3y$"],  
arrears 欠款 |O
NOF  
arrears of pay 欠付薪酬 }N NyUwFa  
arrears of revenue 逾期未收税款；逾期未收的帐项 tQ"PCm  
articles of association 组织章程；组织细则；组织章程细则 Sk xaSJ"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #+$z`C`  
ascertainment of profit 确定利润 W-MQMHQ  
"Asia Clear" “亚洲结算系统” !Iqyt. .  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 LdL< 5Q[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /}wGmX! -!  
Asian Development Fund [ADF] 亚洲发展基金 ygHNAQG~  
Asian dollar bond 亚洲美元债券 >*&[bW'}?  
Asian dollar market 亚洲美元市场 \W4SZR%u  
Asian dollar rate 亚洲美元利率 OWU]gh@r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }
0 Z3Lrv  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ugz1R+f_4{  
asked price 沽盘；喊价；索价；卖方报价 TSeAC[%pL  
assessable income 应评税入息 3't?%$'5  
assessable loss 应评税亏损 IlY,V  
assessable profit 应评税利润 G7u85cie  
assessable value 应评税值 h4U .wk  
assessed profit 估定利润 hM-qC|!  
assessed value 经评估价值 v?}/WKe+0  
assessment 评税；评定；估价；评税单 MEE]6nU  
assessment number 评税编号；估价编号 Mppb34y  
assessment of additional tax 补加税评税
y3vOb, 4  
assessment of performance 业绩评估；实绩评价 
-H{{  
Assessor 评税主任 $%/Zm*H  
asset price bubbles 资产价格泡沫 1mf_1
spB  
asset-backed securities 具资产保证的证券 ~be&T:7.  
assets accretion 资产增值 `#~@f!';  
assets and liabilities 资产与负债 7J)-WXk  
assets betterment statement 资产递增表；资产改进表 >PTq5pk  
assets lending 实物放款；有抵押贷款 =
d9%ce  
assets of the company passing on the death 死者去世时转移的公司资产 ~{J.br`  
assets pledged as security for liabilities 用作负债抵押的资产 ?U&o
nGy  
assets portfolio 资产投资组合 mY-r:  
assets price 资产价格 l`d=sOB^  
assets quality 资产质素 9,4a?.*4~  
assets realization 资产变现 Bi]%bl>%  
assets refinancing arrangement 资产再集资安排 /%~`B[4F  
assets securitization 资产证券化 FYzl-7!Y  
assets situated outside Hong Kong 在香港以外地方的资产 % nR:Rc!  
assets stripping 削减资产；拆卖资产 7kO 1d{u6b  
assets value 资产值 K-K+%U  
assignee 承让人 %k"-rmW  
assignment 转让；转让书；转让契 I3$v-OiL  
assignment of interest 权益转让 7l?-2I'c  
assignment of letters patent and trade mark 专利证书及商标转让 `*!.B  
assignment of property 物业转让；物业转让书 rkVZP!7!  
assignment right 转让权 F4*f_lP  
assignor 转让人 +K&ze:-Z  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 hsi#J^n{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =fm/l-P@  
associate member 附属会员 Mv_4*xVc  
associated body corporate 相联法人团体 0&<{o!>k  
associated company 相联公司；联属公司 O\xUv  
associated corporation 相联法团 3?C$Tl2G8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] cdk;HK_Ve.  
公认会计师公会〔英国〕 qr:[y  
Association of Futures Exchange Brokers 香港期货经纪协会 s:M:Ff  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 VXC_Y  
association of underwriters 承保人组织 *<J**FhcMu  
assumption of control 接管 ]^dXB0  
assurance 担保；保险；转易；转易书 ?(F~9V  
assurance of interest 权益的转易 Ltc>@  
at 19XX price 按一九ＸＸ年价格计算 o|*,<5t  
at a discount 按赔价计算；按贴水价格计算；打折扣 8L0#<"'0  
at a premium 按溢价计算；按升水价格计算 ?=aQG0  
at call 通知付款；按通知 g=b'T-  
at constant market price 按固定市价计算 W;2y.2*  
at constant price 按固定价格计算 (u
e;O~  
at cost 按成本计算 (xM
Ao;s_  
at current market price 按当时市价计算；按现时市价计算 5<9}{X+@o  
at current price 按当时价格计算；按现时价格计算 od!TwGX  
at factor cost 按要素成本计算；按生产要素成本计算 ,w c|YI)E  
at money-of-the-day price 按付款当日价格计算 ! @|"84  
at or better 按指定或较佳价位〔买卖指令〕 S);bcowf_  
at par 按面值计算；平价 >QCVsX>~  
at sight 见票即付 4W6gKY  
at the close 按收市盘 :[!rj  
at the opening 按开市盘 r"^P>8  
attestation 见证；见证条款 i9$ -lk  
at-the-money option 平价期权 B\BP:;"  
attorney 受权人；受托代表人 yYF%U7N/n  
attornment 新拥有人承认书 ZM0vB% M|  
attributable profit 可归属利润 "H6DiPh.E  
attributable share value 可归属股份价值 .F |yxj;I7  
Auckland Stock Exchange 奥克兰证券交易所 @N34 Q-l  
auction 拍卖 ho 4~-xmN  
auctioneer 拍卖商 . F_pP2A  
audit 审计；核数 ZfoI7<?33  
Audit Commission 审计署 &!_>J0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (|<}q-wO  
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〕 G3m+E;o1  
audit review 帐目审查
zoA]7pG-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1Z|q0-Dw0  
audited account 审计帐目；经审计的帐目 h ~v8Q_6  
audited annual account 经审计的周年帐目 90(JP-  
audited balance sheet 经审计的资产负债表 ZxY%x/K  
auditor 核数师；核数主任；审计师 Ee^2stc-  
auditor's certificate 核数师证明书；审计师证明书 XXvM*"3D5  
auditor's report 核数师报告；审计师报告 1ih|b8)Dn  
Aussie bond 澳元债券 y3kXfSe  
austerity budget 紧缩预算 0rooL<~fa  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _>0I9.[5  
Australia All Ordinaries Index 澳洲所有普通股票指数 |}=xA%)  
Australian Dollar [AUD] 澳元 bt"*@NJ$  
Australian Options Market 澳大利亚期权市场 \K55|3~R  
Australian Securities Commission 澳洲证券事务监察委员会 Xbe=_9l&p  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 rdSkGb  
Australian Stock Exchange 澳大利亚证券交易所 C,&r7  
Austrian Schilling [ATS] 奥地利先令 FZO}+ P  
authentication 认证；鉴证 U%_BgLwy%  
authority to purchase 委托购买证；委购书 WQK ~;GV-  
authorization 认可；核准；授权；授权书 ;5MI8  
authorization by direction 指示授权 i1}Y;mj  
authorization by instruction 指令授权 274F+X  
authorization by warrant 令状授权 ?31#:Mg6g+  
authorization of unit trust 单位信托的认可 7 wH9w  
authorized agent 指定代理人
W:'H&`0  
authorized capital 法定资本 G*JasHFs  
authorized clerk 出市员 /{|JQ'gqX  
authorized dealer 认可交易商 ZuH@qq\  
authorized financial institution 认可财务机构 6C7|e00v  
authorized fund 认可基金 <>%2HRn<u  
authorized fund house 获授权的基金公司；认可基金公司 IN~Q(A]Z%  
authorized institution 认可机构 E:(DidSE@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \W4|.[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @vs+)aRa  
authorized insurer 获授权保险人；获认可承保人 xim'TVwvC  
authorized investment 特准投资项目 plN:QS$  
authorized person 获授权人 lp+Uox  
authorized representative 获授权代表 ?)X0l  
authorized share capital 法定股本 wF[%+n (*  
automated quotation system 自动报价系统 Qv~lH&jG  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #?u#=]  
自动交易系统〔香港期货交易所有限公司〕 P-U9FKrt  
automatic adjustment mechanism 自动调整机制 Xw)W6H|  
automatic adjustment system 自动调整系统 C;>!SRCp  
Automatic Clearing House 自动票据交换所 Z4KYVHD,  
automatic exchange rates accumulation system 自动化汇率累集系统 =^3 Z L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 OiI29  
automatic teller machine [ATM] 自动柜员机 Ku$:.  
autopay 自动转帐 LYhjI  
available assets 可用资产 'ioX,
KD  
available fiscal reserve 现存财政储备 UXgeL2`;  
available profit 可用利润 2D;2QdO  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 RA^6c
![  
average 平均；平均数；海损 yzWVUqtXm  
average basic salary 平均基本薪金 1)Z4 (_  
average consumer expenditure 平均消费开支；一般消费开支 '3Ro`p{  
average cost 平均成本 ;#)sV2F\&  
average cost of land production 增辟土地平均成本 +7E&IK  
average daily turnover 平均每日成交额 .|UIZwW0  
average daily wage rate 平均每日工资率 3'2>3Y/7Bb  
average expenditure pattern 平均开支模式 #l 7(WG  
average growth rate 平均增长率 !A":L0[7n  
average net fixed assets 固定资产平均净值 [+;>
u|  
average of relatives 相对价格平均数 Zmx[:-  
average price 平均价格 `"Lk@  
average propensity to consume 平均消费倾向；一般消费倾向 C@b-)In  
average propensity to save 平均储蓄倾向；一般储蓄倾向 W<Ri(g-  
average rate 平均率 q[}W&t,  
average revenue 平均收入；平均收益 mM(Z8PA9-  
average stock 平均库存；平均存货 uSQRI9/ir2  
average yearly rent 平均年租
@;;3B  
avoidance of double taxation 避免双重课税 Xnc?o
T+  
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 Fzmc#?  
FeL!%z  
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