一些有用的会计术语(也不知道发的地方对不对)A

A: v`y{l>r,  
A share Ａ股；甲类股份 eg?vYW  
abatement of tax 减税；减扣免税额 {hg,F?p '  
ABN AMRO Bank N.V. 荷兰银行 {_^sR}%]F  
above-the-line expenditure 线上项目支出；经常预算支出 :l
3Tt<  
above-the-line receipt 线上项目收入；经常预算收入 *RxbqB-  
ABSA Asia Limited 南非联合亚洲有限公司 G_j`6v)  
absolute change 绝对数值变更 ^Y #?@  
absolute expenditure 实际开支 0qJ(3N  
absolute guideline figure 绝对准则数字 bG.aV#$FIg  
absolute interest 绝对权益 N1#*~/sXh  
absolute order of discharge 绝对破产解除令 <-}6X  
absolute profit margin 绝对利润幅度 wQM(Lm#Q  
absolute value 实值；绝对值 C+y:<oo)  
absolutely vested interest 绝对既得权益 y3;G<9K2c]  
absorbed cost 已吸收成本；已分摊成本 ix7N q7!N  
absorption 吸收；分摊；合并 &)xoR4!2  
absorption rate 吸收率；摊配率；分摊率 bmt2~!  
ACB Finance Limited 亚洲商业财务有限公司 c?<FMb3]  
acceptable form of reciprocity 合理的互惠条件 rf)\:75  
acceptable rate 适当利率；适当汇率 ^>9M2O['!s  
acceptance agreement 承兑协议 iCl,7$[*  
acceptance for honour 参加承兑 aeH 9:GQ6  
acceptor 承兑人；接受人；受票人 7|,5
;  
acceptor for honour 参加承兑人 InPq1AH  
accident insurance 意外保险 ;"joebZ/  
Accident Insurance Association of Hong Kong 香港意外保险公会 R['qBHQ?  
accident insurance scheme 意外保险计划 +(cs,?`\  
accident year basis 意外年度基准 TmzEZ<} &7  
accommodation 通融；贷款 x,>@IEN7  
accommodation bill 通融票据；空头票据 zpg*hlv  
accommodation party 汇票代发人 9-bDgzk   
account balance 帐户余额；帐户结余 #<v3G)|aS  
account book 帐簿 *]x]U >EF  
account collected in advance 预收款项 Ae`K9  
account current book 往来帐簿 Z[0xqGYLB  
account of after-acquired property 事后取得的财产报告 evimnV  
account of defaulter 拖欠帐目 mKxQU0`  
account payable 应付帐款 17<\Q(YQ=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }4eSB  
account receivable 应收帐款 +sgishqn9  
account receivable report 应收帐款报表 gR~XkU  
account statement 结单；帐单；会计财务报表 xQaN\):^8  
account title 帐户名称；会计科目
@xO<~  
accountant's report 会计师报告 uiDR}   
Accountant's Report Rules 会计师报告规则 4
7 m:z5;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Dyt}"r\  
Accounting Arrangements 《会计安排》 D}\% Q #  
accounting basis 会计基础 5^f>L2  
accounting by Official Receiver 破产管理署署长呈交的帐目 #{ `(;83  
Accounting Circular 《会计通告》 Nv #vfh9}P  
accounting class 会计类别 #G9S[J=xe  
accounting date 记帐日期；会计结算日期 Q3z-v&^E9  
accounting for money 款项核算 7z F29gC  
Accounting Officer 会计主任 1[X+6viE  
accounting period 会计报告期；会计期 q\mVZyj  
accounting policy 会计政策；会计方针 6\b B#a  
accounting practice 会计惯例 8b|&  
accounting principle 会计准则 LG&~#x  
accounting record 会计记录 #W!@j"8eK  
accounting report 会计报告 ,/o<O
jR  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 M@8 <^CK  
Accounting Society of China 中国会计学会 ZIpL4y =_  
accounting statement 会计报表 kS=OX5  
accounting system 会计制度；会计系统 EkjO4=~UC  
accounting transaction 会计事项；帐务交易 roW8 4x  
accounting treatment 会计处理 s:;!QIC5jo  
accounting year 会计年度 Ds0^/bYp&  
accretion 增值；添加 Cd6^aFoK!  
accrual 应计项目；应累算数目 LA"`8  
accrual basis 应计制；权责发生制 Bv!j.$0d{  
accrual basis accounting 应计制会计；权责发生制会计 /Pi{Mv eZM  
accrue 应累算；应计 (B,CL222x  
accrued benefit 应累算利益 hua{g_  
accrued charges 应计费用 ;'R{b$B;|  
accrued cumulative preference share dividend 应累算的累积优先股股息 u]"oGJj1  
accrued expenses 应累算费用 FS`{3d2K +  
accrued interest payable 应付利息；应计未付利息 {T m-X`  
accrued interest receivable 应收利息；应计未收利息 g4I(uEJk  
accrued right 累算权益 lh8`.sWk4V  
accruing profit 应累算的利润 mm:\a-8j  
accumulated fiscal reserve 累积财政储备 Os?~U/  
accumulated profit 累积利润；滚存溢利 8BLtTpu  
accumulated reserve 累积储备 "{L%5:H@  
accumulation of surplus income 累积收益盈余 AP/5,M<  
acquired assets 既得资产 yy/wSk  
acquisition 收购；购置；取得 &m+s5  
acquisition cost 购置成本 s?E7tma
M  
acquisition expenses 购置费用 !cp ,OrO\  
acquisition of 100% interest 收购全部股权 -br/  
acquisition of control 取得控制权 e[w)U{|40  
acquisition of fixed assets 购置固定资产 "E8-76n  
acquisition of shell “买壳” DghX(rs_  
acquisition price 收购价 V:My1R0  
act of God 天灾 <E$5LP;:  
acting partner 执事合伙人 'S@C,x%2,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Qmzj1e$6x  
active partner 积极参与的合伙人 >!`T=(u!  
active trading 交投活跃 /g@.1z1w  
actual circulation 实际流通 OYy%aA}h  
actual cost 实际成本 %2bZeZ  
actual expenditure 实际开支；实际支出 J/R=O>  
actual income 实际入息；实际收入；实际收益 C x$|7J=O  
actual market 现货市场 nmS3  
actual price 现货价；实际价格 MCL5a@BX)  
actual profit 实际利润 ykX}T6T  
actual quotation 实盘；实际价位；实际报价 ~A [ Ju%R  
actual year basis 按实际年度计算 }UQBaqDH  
actuals 实货 [S-NGip  
actuarial investigation 精算调查 m3P%E8<Q#  
actuarial principle 精算原则 $&k zix  
actuarial report 精算师报告 vL\wA_z"<H  
Actuarial Society of Hong Kong 香港精算学会 YX!%R]c%  
actuarial valuation 精算师估值 }T4"#'`  
actuary 精算师 4vp,izNW  
ad referendum agreement 暂定协议；有待覆核的协定 _@jl9<t=_  
ad valorem duty 从价税；按值征税 73 D|gF*  
ad valorem duty system 从价税制 QjF.U8  
ad valorem fee 从价费 OHM.xw*?.  
ad valorem tariff 从价关税 F}2U8O  
additional allowance 额外免税额 5NBc8h7 V  
additional amount for unexpired risk 未过期风险的额外款额 Fu{[5uv  
additional assessable profit 补加应评税利润 0@^YxU[YN  
additional assessment 补加评税 kM]?  
additional commitment 额外承担 XvZg!<*OH  
additional commitment vote 额外承担拨款 ]%ikr&78u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4+'yJ9~,B  
additional dependent parent allowance 供养父母额外免税额 {u3^#kF  
additional provision 额外拨款 tezsoR!.ak  
additional stamp duty 附加印花税 T~=NY,n  
additional tax 补加税罚款；补加税款 2vu"PeU9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]0V~|<0c  
adjudged bankrupt 被裁定破产 `!>zYcmT  
adjudicated bankrupt 裁定破产人 :=UeYm @  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Lt|k}p@]  
adjudication of bankruptcy 裁定破产；宣告破产 K,?M5n '  
adjudication of insolvency 裁定无力偿还债务 lNls8@  
adjusted actual 经调整的实数；调整后的实数 jO<K0cc  
adjusted current assets 经调整的流动资产；调整后的流动资产 BLuILE:$  
adjusted figure 经调整的数字；调整后的数额 s1:UCv-%  
adjusted liabilities 经调整的负债；调整后的负债 p,$1%/m  
adjusted loss 经调整的亏损；调整后的亏损 {cq; SH
 
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 :$dGcX}  
adjusted profit 经调整的利润；调整后的利润 I zM=?,`  
adjusted surplus 经调整的盈余额；调整后的盈余额 1LT)%_d@  
adjusted value 经调整的价值；调整后的价值 tiI>iP`!  
adjustment 调整；修订；理算〔保险〕 <;phc~0+  
adjustment centre 调剂中心 <y(>z*T;  
adjustment lag 调整过程的时间差距；调整时差 L8/o9N1  
adjustment mechanism 调整机制 j}#48{  
adjustment of loss 亏损调整 3Ki`W!C  
adjustment process 调整过程；调整程序 r >u0Y  
adjustment range 调整幅度 P_,f  
administered exchange rate 受管制汇率 ) ?+-Z2BwA  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 OT{qb!eYI  
administration expenses 行政费用 .e"De-u  
administration fee 手续费；行政费 b4S7Q"g  
administration in bankruptcy 破产管理 ) m%ghpX  
administration order 遗产管理令 J$j&j`  
administrator 管理人；遗产管理人 Hx62x X  
administrator of the estate 遗产管理人 z!D >l  
admission of debt 债项承认书 Z\6azhbI}  
admission of proof 接纳债权证明 ZQsE07  
advance 放贷款项；垫付款项；预支款项；预付款项 xHZx5GJp9  
advance account 暂支帐目；预付款帐户 S-Ryt>G  
advance compensation 预付补偿金 vn6/H8  
advance from shareholder 股东垫款 5i83(>p3]e  
advance pending reimbursement 预支以待日后付还 Ga+\b>C  
advanced economy 先进经济体系 fw|r{#d  
advancement 预付；预付财产 M)Vz9,  
advances warrant 垫款令 TM[Z~n(wt  
advancing 贷出
Ep.,2H  
adverse balance 逆差 o8H<{D13  
adverse exchange 逆汇 O]4!U#A  
advertisement addressed to shareholders 在报章刊登的致股东通告 9IN=m 5  
advice for collection 托收通知书 FavU"QU&|  
advice of drawing 提款通知书；汇票通知书 n|yl3v  
advice of payment 付款通知 fn&gM\<-+(  
Advisory Committee [Securities and Futures Commission] 1;080|,s  
谘询委员会〔证券及期货事务监察委员会〕 xXp\U'Ad~~  
Advisory Committee on Diversification 经济多元化谘询委员会 %pt ul_(s'  
affidavit 誓章；遗产申报誓章 ubj ~ULA  
affidavit of no receipt 述明无收款的誓章 `m`jX|`  
affiliate 联号；联营公司；附属公司 *x)WF;(]g  
affiliated company 附属公司；联号；联营公司 C W7E2 ^P$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 WK:~2m&y  
affordability 负担能力 lWd)(9Kj  
African Development Bank [AfDB] 非洲开发银行 =}Bq"m  
after-acquired property 事后取得的财产 7.hVbjy'-  
after-hours dealing 市后交易 L7wl3zG  
after-tax profit 税后盈利；税后利润；税后溢利 =LZj6'  
agency agreement 代理协议 $_@~t$  
agency expenses 代理机构的开支 --Dw8FR9  
agency fee 代理费 0A9x9l9Wd  
Agency Law 《代理法》 }sd-X`lZ  
agent 代理人；承销人 xAjLn*d|N  
agent of company 公司代理人 L!3{ASIN0  
agent's fee 代理人费；经纪费 ^qIp+[/'  
aggregate 总计；总数；总体数字 mhnD1}9,Ih  
aggregate amount 总款额；总额 J,4]du$  
aggregate assets and liabilities 总体资产与负债 |.*),t3 (w  
aggregate at constant price 按固定价格计算的总体数字 NA]7qb%%<  
aggregate demand 总需求 42Tjbten_u  
aggregate gross position 总持仓量 zi:GvTG  
aggregate limit 总限额 \G#Qe*"'K  
aggregate of salaries tax 合计薪俸税 jF Bq>  
aggregate performance 总体表现；总体业绩 bqsb (C  
aggregate supply 总体供应 ^ Gq2"rDM  
aggregate surplus 总盈余 *P61q\2Z  
aggregate total 整体总额 i"F'n0*L  
aggregate value 总值；合计价值 +r2E5s  
aggregated basis 合计基准 7I&7YhFI  
aggregated net chargeable income 合计应课税入息实额 Z?ZcQ[eC  
aggregation 合并计算；合计；总和 b+OLmd  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]^3_eHa^d  
aggregation of property 财产的总和 \Y Cj/tG8  
agio 差价；贴水 zb?wlfT  
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》 I{_St8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment PxfeU2^{0  
《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》 SL hki)
|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment y$r9Y!?s  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 l(v$+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment l#\z3"b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !6@xX08z  
agreement for a settlement 授产协议 {l0;G)-  
agreement for assignment 转让协议 rPaD#GA[7  
agreement for sale 售卖协议；买卖协议 69dFd!G\  
agreement for sale and purchase 买卖协议 [{}9"zB$x0  
agreement for the payment of interest 支付利息协议 h|!B;D  
agreement for the repayment of money 还款协议 f8#WT$Ewy  
agreement of reinsurance 再保险协议 6!n"E@Bwu  
Agricultural Bank of China 中国农业银行 SR*%-JbA  
air passenger departure tax 飞机乘客离境税 7. G  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ua5m2&U1  
airport tax 机场税 T!"<Kv]J  
alcohol duty 酒精税 >m:.5][yu  
alienation 让与；让渡；转让 xp)#a_}  
alimony 生活费；赡养费 8!VjXj"  
All Ordinaries Index [AOI] 所有普通股指数 r[TS#hQ  
all risks 全险；综合险 JjfNH ~  
All Sales Record for Stock Market 《股票市场成交报告》 T9t9])  
Allied Capital Resources Limited 新联财务有限公司 q[M7)-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 d#ya"e>  
allocation letter 拨款信件 0Y)b319B
 
allocation of fund 分配款项；预留款项 jm.pb/  
allocation of profit 利润分配；溢利分配 p$?c>lim  
allocation warrant 拨款令 IywovN Tr  
allotment 分配；配股 yz9`1R2c  
allotment notice 股份配售通知；配股通知 KfG%#2\G_  
allotment of shares 股份分配 ]WWre},  
allowable 可获宽免；免税的 !Ya 
+  
allowable business loss 可扣除的营业亏损 ~_8Ve\Y^/  
allowable expenses 可扣税的支出 B 0 K2Uw  
allowance 免税额；津贴；备抵；准备金 at,Xad\j  
allowance for debts 债项的免税额 nd3]&occ  
allowance for depreciation by wear and tear 耗损折旧免税额 x^+ C[%  
allowance for funeral expenses 殡殓费的免税额 ~e 6yaX8S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O.&6J/  
allowance for repairs and outgoings 修葺及支出方面的免税额 yZ0;\Tr*J  
allowance to debtor 给债务人的津贴 r;|Bc$P  
alteration of capital 资本更改 ~1
|sf8  
alternate trustee 候补受托人 C;dA?Es>R  
amalgamation 合并 [cXu<vjFM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g_0"T}09(  
ambit of charges 征税范围；收费范围 tborRi)  
amended valuation 经修订的估值 n
\,TW&3  
American Commodities Exchange 美国商品交易所 puZ<cV e/  
American Express Bank Limited 美国运通银行 iL|*g3`-f  
American Stock Exchange 美国证券交易所 l2VO=RDiW  
amortization 摊销 kgr:85  
amount due from banks 存放银行同业的款项 O3bK>9<K  
amount due from banks abroad 存放海外银行同业的款项 `Jm{K*&8Q  
amount due from holding companies 控股公司欠款 4 3]6J]!)  
amount due from local banks 存放本港银行同业的款项 :e+GtN?  
amount due to banks 银行同业的存款 e!tgWYN  
amount due to banks abroad 海外银行同业的存款 &E
idc .  
amount due to holding companies 控股公司存款 a(x[+ El  
amount due to local banks 本港银行同业的存款 B
|:{.U@ne  
amount due to outport banks 外埠银行同业的存款 i$"FUC~'  
amount for note issue 发行纸币的款额 &\<RVE  
amount of bond 担保契据的款额 vbDw
2  
amount of consideration 代价款额  o<Y|N  
amount of contribution 供款数额 +bdkqdB9  
amount of indebtedness 负债款额 ?z:xQ*#X  
amount of principal of the loan 贷款本金额 t$l[ 4 R-  
amount of rates chargeable 应征差饷数额 ^ /
f*5k  
amount of share capital 股本额 2<ef&?ljk  
amount of sums assured 承保款额 !PUhdW  
amount of variation 变动幅度 )z/j5tnvm  
amount of vote 拨款数额 +S;8=lzuV  
amount payable 应付款额 @'C)ss=kj  
amount receivable 应收款额 h@{@OAu?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cb'8Li8,j  
analysis 分析 wTIf#y1=9  
ancillary risk 附属风险 JYv&It  
annual account 周年帐目；周年帐目报表；年度决算；年结 ZmmuP/~2K  
annual accounting date 年结日期 Tw
!x*  
annual allowance 每年免税额；年积金；年度津贴；年津 ec=4L@V*  
annual balance 年度余额 HS(
<wI  
annual disposable income 每年可动用收入 ?ZDx9*f  
annual estimates 周年预算 Qbv)(&i#~  
annual fee 年费 Z
NCq/  
annual general meeting 周年大会 *2
:)Rf  
annual growth rate 年增率；每年增长率 5VG@Q%  
annual long-term supplement 长期个案每年补助金 M\`6H8aLn  
annual pensionable emolument 可供计算退休金的年薪 6bHj<6>MX  
annual report 年报 .*Hv^_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >W-e0kkH  
annual return 周年报表；周年申报表；每年报税表格 D|=QsWZI  
Annual Return Rules 《周年报表规则》 @Cz1rKU^l  
annual review of consumer prices 每年消费物价回顾 k;LENB2iv  
annual roll-forward basis 逐年延展方式 ,pLesbI  
annual salary 年薪 SCGQo.~,  
annual statement 年度报表；年度决算表 jDXmre?  
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 _ORW'(:Z  
annuitant 年金受益人 ^+GN8LUs  
annuity 年金 da I-*  
annuity contract 年金合约 $<ZX};/D  
annuity on human life 人寿年金 ~gBqkZ# y?  
antecedent debt 先前的债项 wV5<sH__  
ante-dated cheque 倒填日期支票 _I$]L8hC  
anticipated expenditure 预期开支 <7PtC,74  
anticipated net profit 预期纯利 A)`M*(~  
anticipated revenue 预期收入 l@j!j]nE  
anti-inflation measure 反通货膨胀措施 k?J}-+Bm[|  
anti-inflationary stance 反通货膨胀立场 @F3d9t-  
apparent deficit 表面赤字 .S?,%4v%%  
apparent financial solvency 表面偿债能力 |?g2k:fzB7  
apparent partner 表面合伙人 mY`b|cS3p$  
application for personal assessment 个人入息课税申请书 W]M[5p]*  
application of fund 资金应用 @&EP& $*  
application to release as liquidator and to destruct the books of accounts and documents $7BD~U  
申请免除清盘人职务及毁灭帐簿与文件 k?S-peyRO  
appointed actuary 委任精算师 58v5Z$%--  
appointed auditor 委任核数师；委任审计师 u[dI81`  
appointed trustee 委任的受托人 Q|xPm:  
appointer 委任人 u"|.]
r  
apportioned pro rata 按比例分摊 0hN
c#x6  
apportionment 分配；分摊 .Dx]wv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -C8awtbC  
apportionment formula 分摊方程式 G 8NSBaZe  
apportionment of estate duty 遗产税的分摊 Pc4sReo'  
appraisal 估价；评估 )L#I#%  
appreciable growth 可观增长 0j_!)B  
appreciable impact 显着影响 SR43#!99Q  
appreciable increase 可观增长 mS%D" e  
appreciation 增值；升值 ")sq?1?X  
appreciation against other currencies 相对其他货币升值 DD~8:\QD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~V./*CQ\c  
appreciation tax 增值税 .5I1wRN49  
appropriation 拨款；拨用；拨付 a\%g_Q){  
appropriation account 拨款帐目 lT(MywNsg  
Appropriation Bill 拨款法案 Xt7uCs  
appropriation-in-aid system 补助拨款办法 vkt)!hl `  
approved assets 核准资产 q g%<>B&"  
approved basket stock 认可一篮子证券 l[.pI];T  
approved budget 核准预算 !MGQ+bD6  
approved charitable donation 认可慈善捐款 F`
38sq  
approved charitable institution 认可慈善机构 }NYsKu_cM  
approved currency 核准货币；认可货币 M~"K@g=Wr  
approved estimates 核准预算 Ql\GL"  
approved estimates of expenditure 核准开支预算 u;Z~Px4]v  
approved overseas insurer 核准海外保险人 *sw$OnVb  
approved overseas trust company 核准海外信托公司 sX**'cH  
approved pooled investment fund 核准汇集投资基金 W5yqnjK $4  
approved provident fund scheme 认可公积金计划 }2h~o~  
approved provision 核准拨款 
YE^|G,]  
approved redeemable share 核准可赎回股份 Ybok[5  
approved regional stock 认可地区性证券 ^(6.M\Q  
approved retirement scheme 认可退休金计划 ml3]CcKn  
approved subordinated loan 核准附属贷款 /#Xz+#SqY  
arbitrage 套戥；套汇；套利 9wI1/>  
arbitrageur 套戥者；套汇者 RWoa'lnu  
arbitrary amount 临时款项 s\KV\5\o  
arrangement 措施；安排；协定 VTV-$Du[}  
arrears 欠款 H~$a6T"&  
arrears of pay 欠付薪酬 XGO_n{x  
arrears of revenue 逾期未收税款；逾期未收的帐项 n\P{Mc  
articles of association 组织章程；组织细则；组织章程细则 ~5JXY5*o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i4uUvZf  
ascertainment of profit 确定利润 IB?5y~+h
 
"Asia Clear" “亚洲结算系统” 9pk<=F  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Z&21gN  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VvPTL8Z  
Asian Development Fund [ADF] 亚洲发展基金 \.*aC)  
Asian dollar bond 亚洲美元债券 TSD7.t)^  
Asian dollar market 亚洲美元市场 $MP'j9-S?  
Asian dollar rate 亚洲美元利率 3N<FG.6  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &1VC0"YJWy  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >Vg<J~[
g  
asked price 沽盘；喊价；索价；卖方报价 ^WVr@6  
assessable income 应评税入息 |#MA?oz3T  
assessable loss 应评税亏损 JM!o(zbt  
assessable profit 应评税利润 ,I)/ V>u  
assessable value 应评税值 ?p}m[9@  
assessed profit 估定利润 X#pE!mT  
assessed value 经评估价值 OP>'<FK  
assessment 评税；评定；估价；评税单 fwOvlD&e  
assessment number 评税编号；估价编号 ]^.#d   
assessment of additional tax 补加税评税 jLZ~9FXF2  
assessment of performance 业绩评估；实绩评价 Ao=.=0os  
Assessor 评税主任 !rwv~9I  
asset price bubbles 资产价格泡沫 0P!6 .-XU  
asset-backed securities 具资产保证的证券 QRa>W/N  
assets accretion 资产增值 !qy/'v4  
assets and liabilities 资产与负债 )WBTqML[  
assets betterment statement 资产递增表；资产改进表 ymzlRs1^Ct  
assets lending 实物放款；有抵押贷款 Blf;_e~=[j  
assets of the company passing on the death 死者去世时转移的公司资产 j4Lf6aUOX  
assets pledged as security for liabilities 用作负债抵押的资产 s K s D  
assets portfolio 资产投资组合 )TV'eq  
assets price 资产价格 >0u4>=#  
assets quality 资产质素 \5O4}sm$*  
assets realization 资产变现 zQD$+q5h  
assets refinancing arrangement 资产再集资安排  4INO .  
assets securitization 资产证券化 F7L+bv   
assets situated outside Hong Kong 在香港以外地方的资产 4egq Y0A  
assets stripping 削减资产；拆卖资产 & XcY|y=W  
assets value 资产值 8wwD\1pLS  
assignee 承让人 /(XtNtO*  
assignment 转让；转让书；转让契 $0{c=r9  
assignment of interest 权益转让 iGm[fxQ|  
assignment of letters patent and trade mark 专利证书及商标转让 e6]u5;B r  
assignment of property 物业转让；物业转让书 72
Ft?;R  
assignment right 转让权 N0/DPZX7  
assignor 转让人 ?mrG^TV^+r  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &|55:Y87  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5H>[@_u+:  
associate member 附属会员 l*/I ;a$  
associated body corporate 相联法人团体 @@_f''f$  
associated company 相联公司；联属公司 @Vc*JEW  
associated corporation 相联法团 H}X3nl\]  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] k%Jw
S_F  
公认会计师公会〔英国〕 q]<cn2  
Association of Futures Exchange Brokers 香港期货经纪协会 gNN{WFHQX:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @e+QGd;}  
association of underwriters 承保人组织 p)Z$q2L  
assumption of control 接管 g)2}`}  
assurance 担保；保险；转易；转易书 =3l%ZL/  
assurance of interest 权益的转易 "M1[@xog  
at 19XX price 按一九ＸＸ年价格计算 @/XA*9]l  
at a discount 按赔价计算；按贴水价格计算；打折扣 fnwtD*``  
at a premium 按溢价计算；按升水价格计算 F}.<x5I-;h  
at call 通知付款；按通知 $^d,>hJi  
at constant market price 按固定市价计算 I=|b3-  
at constant price 按固定价格计算 tecCU[O  
at cost 按成本计算 (|"KsGl  
at current market price 按当时市价计算；按现时市价计算 b`fPP{mG  
at current price 按当时价格计算；按现时价格计算 d\D.l^  
at factor cost 按要素成本计算；按生产要素成本计算 ^q7 fN0"6  
at money-of-the-day price 按付款当日价格计算 \h?C G_|]  
at or better 按指定或较佳价位〔买卖指令〕 : xB<Rq  
at par 按面值计算；平价 /J8y[aa  
at sight 见票即付 (wnkdI{  
at the close 按收市盘 t%V!SvT8+  
at the opening 按开市盘 U c$RYPq  
attestation 见证；见证条款 -dZ7;n5&_  
at-the-money option 平价期权 0vt?yD  
attorney 受权人；受托代表人 R/xeC [r  
attornment 新拥有人承认书 @9-z8PyF  
attributable profit 可归属利润 f9F@G&&Ugg  
attributable share value 可归属股份价值 [C9->`(`  
Auckland Stock Exchange 奥克兰证券交易所 ON\_9\kv  
auction 拍卖 '
eZUNX  
auctioneer 拍卖商 AWc7TW  
audit 审计；核数 YrL:!\p.  
Audit Commission 审计署 ,QdUfM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {-09,Q
4[&  
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〕 IXe[JL:  
audit review 帐目审查 j"9bt GX  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 r|:i: ii  
audited account 审计帐目；经审计的帐目 U;Y{=07a@  
audited annual account 经审计的周年帐目 3g`uLA X>u  
audited balance sheet 经审计的资产负债表 :q<8:,rP  
auditor 核数师；核数主任；审计师 00[Uk'Q*5  
auditor's certificate 核数师证明书；审计师证明书 aI{Ehbf=  
auditor's report 核数师报告；审计师报告 oMM`7
wJw  
Aussie bond 澳元债券 HSE9-c=  
austerity budget 紧缩预算 @GK0j"_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /Z94<}C6b  
Australia All Ordinaries Index 澳洲所有普通股票指数 nGZZCsf <  
Australian Dollar [AUD] 澳元 %l(qyH)*  
Australian Options Market 澳大利亚期权市场 [?Wt ZM^q  
Australian Securities Commission 澳洲证券事务监察委员会 Cq(dj^/~m  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Xk8+m>   
Australian Stock Exchange 澳大利亚证券交易所 esIEi!d  
Austrian Schilling [ATS] 奥地利先令 mw-0n  
authentication 认证；鉴证 uK2MC?LP  
authority to purchase 委托购买证；委购书 b*\K I  
authorization 认可；核准；授权；授权书 ! av B&Z  
authorization by direction 指示授权 ~DPjTR  
authorization by instruction 指令授权 yO;r]`j0  
authorization by warrant 令状授权 Az8>^|@  
authorization of unit trust 单位信托的认可 PV<=wc^  
authorized agent 指定代理人 ?~Fk_#jz,@  
authorized capital 法定资本 hOx'uO`x(  
authorized clerk 出市员 3&^4%S{/  
authorized dealer 认可交易商 DpI)qg#>V  
authorized financial institution 认可财务机构 UR>zL3  
authorized fund 认可基金 XXBN Nr_CK  
authorized fund house 获授权的基金公司；认可基金公司 ^$}9 Enj+Y  
authorized institution 认可机构 6sJN@dFA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 : 9wW*Ix  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 01uMbtM  
authorized insurer 获授权保险人；获认可承保人 Y?a*-"  
authorized investment 特准投资项目 wC+_S*M-K  
authorized person 获授权人 $6kVhE!;  
authorized representative 获授权代表 $vlq]6V8  
authorized share capital 法定股本 PGF=q|j9K  
automated quotation system 自动报价系统  \09eH[  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] _~ZNX+4  
自动交易系统〔香港期货交易所有限公司〕 /7/d u[P6  
automatic adjustment mechanism 自动调整机制 OXd617  
automatic adjustment system 自动调整系统 B2w\  
Automatic Clearing House 自动票据交换所 .'k]]2%ILp  
automatic exchange rates accumulation system 自动化汇率累集系统 `xMmo8u4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ) jv]Oz  
automatic teller machine [ATM] 自动柜员机 TPH`{  
autopay 自动转帐 ViIt'WX  
available assets 可用资产 $hZb<Xz  
available fiscal reserve 现存财政储备 sEP-jEuwG  
available profit 可用利润 ~8L*N>Y  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 osPJ%I`^  
average 平均；平均数；海损 qpjtF'  
average basic salary 平均基本薪金 aw&:$twbM  
average consumer expenditure 平均消费开支；一般消费开支 :8\!;!  
average cost 平均成本 ,K'>s<}
 
average cost of land production 增辟土地平均成本 VJmX@zX9  
average daily turnover 平均每日成交额 >77N5>]e  
average daily wage rate 平均每日工资率 Y_tLSOD#/  
average expenditure pattern 平均开支模式 veIR)i@dx  
average growth rate 平均增长率 r2M Iw  
average net fixed assets 固定资产平均净值 (&HAjB  
average of relatives 相对价格平均数 pLjet~2}iJ  
average price 平均价格 ~47Bbom  
average propensity to consume 平均消费倾向；一般消费倾向 >{?~cNO&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 _:DnF  
average rate 平均率 5N<f\W,  
average revenue 平均收入；平均收益 78zjC6}`  
average stock 平均库存；平均存货 (hWr!(>C4]  
average yearly rent 平均年租 \n$s5i-  
avoidance of double taxation 避免双重课税 5G"LuA  
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 GO0Spf_Gh  
^PA[fL"  
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