一些有用的会计术语(也不知道发的地方对不对)A

A: 4'# _b  
A share Ａ股；甲类股份 OAz-w  
abatement of tax 减税；减扣免税额 h%@#jvh?4  
ABN AMRO Bank N.V. 荷兰银行 vweD{\b  
above-the-line expenditure 线上项目支出；经常预算支出 n?A;'\cK  
above-the-line receipt 线上项目收入；经常预算收入  6@ )bZ|  
ABSA Asia Limited 南非联合亚洲有限公司 R0mWVgoz  
absolute change 绝对数值变更 (tP^F)}e5  
absolute expenditure 实际开支 u8@>ThPD  
absolute guideline figure 绝对准则数字 $(%t^8{a~G  
absolute interest 绝对权益 sQe>LNp,G  
absolute order of discharge 绝对破产解除令 5=Y\d,SS"  
absolute profit margin 绝对利润幅度 bDPT1A`F  
absolute value 实值；绝对值 gs77")K&  
absolutely vested interest 绝对既得权益 ;rH@>VrR  
absorbed cost 已吸收成本；已分摊成本 pF"IDC  
absorption 吸收；分摊；合并 Yt;.Z$i ,  
absorption rate 吸收率；摊配率；分摊率 tI(co5 W  
ACB Finance Limited 亚洲商业财务有限公司 lL:J:  
acceptable form of reciprocity 合理的互惠条件 c^8y/wfok  
acceptable rate 适当利率；适当汇率 7e&%R4{b  
acceptance agreement 承兑协议 v<Ux+-  
acceptance for honour 参加承兑 ?2b9N~  
acceptor 承兑人；接受人；受票人 [VP~~*b  
acceptor for honour 参加承兑人 3^zOG2  
accident insurance 意外保险 Fc<+N0M{  
Accident Insurance Association of Hong Kong 香港意外保险公会 hYNb9^  
accident insurance scheme 意外保险计划 ysiBru[u  
accident year basis 意外年度基准 Gwkp(
9d  
accommodation 通融；贷款 4%k_c79>  
accommodation bill 通融票据；空头票据 Ws`P(WHm  
accommodation party 汇票代发人 ,*Yu~4  
account balance 帐户余额；帐户结余 }KHdlhD  
account book 帐簿 <kmn3w,vi  
account collected in advance 预收款项 w~g)Dz2G  
account current book 往来帐簿 `4 A%BKYB  
account of after-acquired property 事后取得的财产报告 F 'U Gp  
account of defaulter 拖欠帐目 3J}bI{3  
account payable 应付帐款 up7]Yy;o=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 L1k_AC1.M
 
account receivable 应收帐款 <&rvv4*H  
account receivable report 应收帐款报表 f"5vpU^5*  
account statement 结单；帐单；会计财务报表 [nlW}1)46  
account title 帐户名称；会计科目 QY<2i-A  
accountant's report 会计师报告 X^H)2G>e  
Accountant's Report Rules 会计师报告规则 Dl%NVi+n  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Pw'3ya8  
Accounting Arrangements 《会计安排》 m.p{+_@M&  
accounting basis 会计基础 8+1tys  
accounting by Official Receiver 破产管理署署长呈交的帐目 7>J8\=  
Accounting Circular 《会计通告》 #\$R^u]!  
accounting class 会计类别 5!G}*u.  
accounting date 记帐日期；会计结算日期 I%whM~M1+  
accounting for money 款项核算 Ij}RlYQz  
Accounting Officer 会计主任 ~$i36"  
accounting period 会计报告期；会计期 v}ZQC8wL  
accounting policy 会计政策；会计方针 eg-,;X#  
accounting practice 会计惯例 jC<!Ny-$  
accounting principle 会计准则 sD*8:Hl  
accounting record 会计记录 8:,l+[\  
accounting report 会计报告 LEkO#F(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :WTO*M  
Accounting Society of China 中国会计学会 fgP_NYfOj  
accounting statement 会计报表 tq^H)  
accounting system 会计制度；会计系统 b^\u P  
accounting transaction 会计事项；帐务交易  Hs8c%C  
accounting treatment 会计处理 |}\et ecB  
accounting year 会计年度 ,P<n\(DQ  
accretion 增值；添加 Kuy,qZv!"  
accrual 应计项目；应累算数目
P/?`  
accrual basis 应计制；权责发生制 iFW)}_.  
accrual basis accounting 应计制会计；权责发生制会计 Q': }'CI  
accrue 应累算；应计 Xb=9~7&,$  
accrued benefit 应累算利益 R1FBH:Iu  
accrued charges 应计费用 _{6QvD3kg.  
accrued cumulative preference share dividend 应累算的累积优先股股息 Cv|ya$}a  
accrued expenses 应累算费用 r"a0!]n  
accrued interest payable 应付利息；应计未付利息 W^q;=D6uh  
accrued interest receivable 应收利息；应计未收利息 (yCFpb  
accrued right 累算权益 D`LcL|nmH  
accruing profit 应累算的利润 ,.uPlnB_  
accumulated fiscal reserve 累积财政储备 4*_9Gl
 
accumulated profit 累积利润；滚存溢利 =$IjN v(?  
accumulated reserve 累积储备 jyf[O -  
accumulation of surplus income 累积收益盈余 -Vk+zEht  
acquired assets 既得资产 nqt;Ge M  
acquisition 收购；购置；取得 &V[m{.  
acquisition cost 购置成本 q7C>A`w  
acquisition expenses 购置费用 XU .FLNe  
acquisition of 100% interest 收购全部股权 WLEjRx  
acquisition of control 取得控制权 uHUicZf.  
acquisition of fixed assets 购置固定资产 V7!x-E/  
acquisition of shell “买壳” C9U~lcIS  
acquisition price 收购价 *S_eYKS
l  
act of God 天灾 eqQAst#~  
acting partner 执事合伙人 m#mM2Guxe  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !h{qO&ZH=  
active partner 积极参与的合伙人 2`Xy}9N/Y  
active trading 交投活跃 z)r)w?A  
actual circulation 实际流通 bH&Cbme90-  
actual cost 实际成本 w3c[t~R8  
actual expenditure 实际开支；实际支出 DJ;G0*  
actual income 实际入息；实际收入；实际收益 ]C-hl}iq  
actual market 现货市场 }\B`tAN  
actual price 现货价；实际价格 XS]=sfN  
actual profit 实际利润 Q uy5H  
actual quotation 实盘；实际价位；实际报价 GmB7@-[QA%  
actual year basis 按实际年度计算 b,8W |  
actuals 实货 Pm6/sO  
actuarial investigation 精算调查 lN)U8  
actuarial principle 精算原则 cejSGsW6q  
actuarial report 精算师报告 C XZm/^  
Actuarial Society of Hong Kong 香港精算学会 n0kBLn  
actuarial valuation 精算师估值 NWSBqL5v   
actuary 精算师 q3B#rje>h  
ad referendum agreement 暂定协议；有待覆核的协定  [ottUS@  
ad valorem duty 从价税；按值征税 &)OX*y  
ad valorem duty system 从价税制 H3}{]&a  
ad valorem fee 从价费 0x'>}5`5  
ad valorem tariff 从价关税 ?ZDXT2b~~  
additional allowance 额外免税额 q-3%.<LL  
additional amount for unexpired risk 未过期风险的额外款额 ,L^eD>|j
5  
additional assessable profit 补加应评税利润 b;O]@kBB
 
additional assessment 补加评税 !dYkvoQNn  
additional commitment 额外承担 B
Ck$FM@  
additional commitment vote 额外承担拨款 iVzv/Lqm1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~oh=QakW  
additional dependent parent allowance 供养父母额外免税额 -@-cG\{  
additional provision 额外拨款 .xuLvNyQr  
additional stamp duty 附加印花税 $$2\qN -  
additional tax 补加税罚款；补加税款 Zi[@xG8dm  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _=XzQZT!L  
adjudged bankrupt 被裁定破产 h*{{_3,  
adjudicated bankrupt 裁定破产人 qC40/1-m8K  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ps(3X@  
adjudication of bankruptcy 裁定破产；宣告破产 CE:TQzg  
adjudication of insolvency 裁定无力偿还债务 *[(O&L&0  
adjusted actual 经调整的实数；调整后的实数 fP%hr gL  
adjusted current assets 经调整的流动资产；调整后的流动资产 >Qz#;HI
 
adjusted figure 经调整的数字；调整后的数额 $ckX H,l_  
adjusted liabilities 经调整的负债；调整后的负债 9 W><m[O  
adjusted loss 经调整的亏损；调整后的亏损 7\'vSHIL  
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 @;M( oFS9  
adjusted profit 经调整的利润；调整后的利润 9~bje^M  
adjusted surplus 经调整的盈余额；调整后的盈余额 g= k}6"F~  
adjusted value 经调整的价值；调整后的价值 i2/:' i  
adjustment 调整；修订；理算〔保险〕 Zh]d&Xeq  
adjustment centre 调剂中心 Glcl7f"<^  
adjustment lag 调整过程的时间差距；调整时差 &xM
R{:
 
adjustment mechanism 调整机制 ={-\)j  
adjustment of loss 亏损调整 R3<>]/1p|P  
adjustment process 调整过程；调整程序 c 's=>-X  
adjustment range 调整幅度 7-.YVM~R  
administered exchange rate 受管制汇率 ?N<* ATCL  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6]rIYc[,  
administration expenses 行政费用 k!b\qS~Q  
administration fee 手续费；行政费 Mb=vIk{Bf  
administration in bankruptcy 破产管理 P Ig)h-w?  
administration order 遗产管理令 Pfu2=2Ra  
administrator 管理人；遗产管理人 }x`W+r  
administrator of the estate 遗产管理人 K?,eIZ{.S  
admission of debt 债项承认书 \@vR*E  
admission of proof 接纳债权证明 RyKsM.   
advance 放贷款项；垫付款项；预支款项；预付款项 V03U"eI="  
advance account 暂支帐目；预付款帐户 ttuQ,SD  
advance compensation 预付补偿金 *g]q
~\b/;  
advance from shareholder 股东垫款 z;@;jQ7  
advance pending reimbursement 预支以待日后付还 pI|Lt  
advanced economy 先进经济体系 uuHR!  
advancement 预付；预付财产 X90
VJb]  
advances warrant 垫款令 )uiYu3 I  
advancing 贷出 Lnbbv  *  
adverse balance 逆差 fDhV *LqW  
adverse exchange 逆汇 U0q{8 "Pl  
advertisement addressed to shareholders 在报章刊登的致股东通告 LCx{7bN1ro  
advice for collection 托收通知书 O&Q_vY  
advice of drawing 提款通知书；汇票通知书 :t-a;Q;  
advice of payment 付款通知 |gM|>  
Advisory Committee [Securities and Futures Commission] $]Kgs6=r  
谘询委员会〔证券及期货事务监察委员会〕 /UTeaM!?"  
Advisory Committee on Diversification 经济多元化谘询委员会 ;3OQgKI  
affidavit 誓章；遗产申报誓章 YwyP+Sr\  
affidavit of no receipt 述明无收款的誓章 ~UX@%0%)N  
affiliate 联号；联营公司；附属公司 (wU<Kpt?J  
affiliated company 附属公司；联号；联营公司 B>*zQb2:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 l^w=b~|7=  
affordability 负担能力 -"[o|aa^  
African Development Bank [AfDB] 非洲开发银行 |} ;&xI  
after-acquired property 事后取得的财产 X:bv ?o>Y  
after-hours dealing 市后交易 ~q4KQ&.!  
after-tax profit 税后盈利；税后利润；税后溢利 %bgjJ`  
agency agreement 代理协议 "i_I<?aGB  
agency expenses 代理机构的开支 ~+}w>jIm{|  
agency fee 代理费 S#6{4x4  
Agency Law 《代理法》 Fxdu)F,~u  
agent 代理人；承销人 z %{Z  
agent of company 公司代理人 e`zx#v  
agent's fee 代理人费；经纪费 oa$-o/DhB  
aggregate 总计；总数；总体数字
x.CUJ^_.  
aggregate amount 总款额；总额 |1wfLJ4--l  
aggregate assets and liabilities 总体资产与负债 (+q#kKR  
aggregate at constant price 按固定价格计算的总体数字 >=BH$4Ce  
aggregate demand 总需求 ggtGecKm  
aggregate gross position 总持仓量 ?TA%P6Lw  
aggregate limit 总限额 :kz*.1  
aggregate of salaries tax 合计薪俸税 _^;+_6&[  
aggregate performance 总体表现；总体业绩 QPB@qx#@  
aggregate supply 总体供应 5[}3j1  
aggregate surplus 总盈余 Osncl5PD)  
aggregate total 整体总额 sS(t }$  
aggregate value 总值；合计价值 ".A+'pJ
  
aggregated basis 合计基准 yoiKt; S  
aggregated net chargeable income 合计应课税入息实额 0YK`wuZGS  
aggregation 合并计算；合计；总和 =NLsT.aa  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^F2OTz4n  
aggregation of property 财产的总和 V/5.37FSb  
agio 差价；贴水 CZ"~N`  
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》 ?,
uTH 4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _
L 5<  
《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》 yW5/Y02  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment f.8Jp<S2K  
《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》 mW~t/$Y$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5SPhdpIg@[  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =<Q_&_.60  
agreement for a settlement 授产协议 7Mq4$|qhD  
agreement for assignment 转让协议 q)vdDdRe_  
agreement for sale 售卖协议；买卖协议 zmd,uhNc:  
agreement for sale and purchase 买卖协议 )a"rj5~-  
agreement for the payment of interest 支付利息协议 .XDY1~w0  
agreement for the repayment of money 还款协议 U$jw8I'.  
agreement of reinsurance 再保险协议 D#Qfa
!=g  
Agricultural Bank of China 中国农业银行 VQ wr8jXye  
air passenger departure tax 飞机乘客离境税 "!43,!<  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \ldjW
c<S  
airport tax 机场税 ,p2BB"^_i  
alcohol duty 酒精税 #yz
5CWu  
alienation 让与；让渡；转让 W <.h@Rz+  
alimony 生活费；赡养费 bW03m_<M<1  
All Ordinaries Index [AOI] 所有普通股指数 ,{DZvif   
all risks 全险；综合险 f}{ lRk  
All Sales Record for Stock Market 《股票市场成交报告》 *FhD%><  
Allied Capital Resources Limited 新联财务有限公司 0kC}qru'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `q =e<$  
allocation letter 拨款信件 {6H%4n  
allocation of fund 分配款项；预留款项 ?4>uGaU\  
allocation of profit 利润分配；溢利分配 #=@H-ZuD7  
allocation warrant 拨款令 +/ s2;G  
allotment 分配；配股 qYpuo D  
allotment notice 股份配售通知；配股通知 M]9oSi  
allotment of shares 股份分配 I#lvaoeN  
allowable 可获宽免；免税的 b^
wWg  
allowable business loss 可扣除的营业亏损 }xhat,9  
allowable expenses 可扣税的支出 5'iJN$7  
allowance 免税额；津贴；备抵；准备金 mBWE^  
allowance for debts 债项的免税额 70pt5O3]  
allowance for depreciation by wear and tear 耗损折旧免税额 eyq\a'tyB  
allowance for funeral expenses 殡殓费的免税额 YbCqZqk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >!
u@>  
allowance for repairs and outgoings 修葺及支出方面的免税额 1K(a=o[Ce  
allowance to debtor 给债务人的津贴 F>N3GPRl  
alteration of capital 资本更改 &G63ReW7 @  
alternate trustee 候补受托人 "s-e)svB  
amalgamation 合并 <3?T^/8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ce&nMgd~  
ambit of charges 征税范围；收费范围 o=/Cje  
amended valuation 经修订的估值 Twqkd8[  
American Commodities Exchange 美国商品交易所 ! C}t)R]^  
American Express Bank Limited 美国运通银行 ^Ej4^d  
American Stock Exchange 美国证券交易所 /P_1vQq  
amortization 摊销 dzA5l:5  
amount due from banks 存放银行同业的款项 IX/FKSuq  
amount due from banks abroad 存放海外银行同业的款项 $BIQ#T>qK  
amount due from holding companies 控股公司欠款 W?+U%bIZ9  
amount due from local banks 存放本港银行同业的款项 ?t;>]Wo;  
amount due to banks 银行同业的存款 Xxl>,QUA  
amount due to banks abroad 海外银行同业的存款 )HZUCi/F]  
amount due to holding companies 控股公司存款 >R|*FYam  
amount due to local banks 本港银行同业的存款
/JP]5M)   
amount due to outport banks 外埠银行同业的存款 f1eY2UtWQ  
amount for note issue 发行纸币的款额 gkxEy5c[  
amount of bond 担保契据的款额 s=)0y$  
amount of consideration 代价款额 do3 BI4Q  
amount of contribution 供款数额 #$\cRLPg  
amount of indebtedness 负债款额 ;=rMIi  
amount of principal of the loan 贷款本金额 [>`[1;aX  
amount of rates chargeable 应征差饷数额 mX@Un9k  
amount of share capital 股本额 *7`N^e  
amount of sums assured 承保款额 O_}ZSB8"  
amount of variation 变动幅度 - 0t  
amount of vote 拨款数额 XD1x*#  
amount payable 应付款额 9`[#4'1Mik  
amount receivable 应收款额 wLa^pI4p ^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bXN-q!  
analysis 分析 &5*)r@+  
ancillary risk 附属风险 TF\<`}akX  
annual account 周年帐目；周年帐目报表；年度决算；年结 sOyWsXd+R'  
annual accounting date 年结日期 iz|mJUx  
annual allowance 每年免税额；年积金；年度津贴；年津 w1zI"G~4/Q  
annual balance 年度余额 `i{k^Q  
annual disposable income 每年可动用收入 e"jA#Y #  
annual estimates 周年预算 
84PD`A  
annual fee 年费 bYzBe\^3q3  
annual general meeting 周年大会 {d|R67~V  
annual growth rate 年增率；每年增长率 .aRL'1xHl  
annual long-term supplement 长期个案每年补助金 U3ygFW%  
annual pensionable emolument 可供计算退休金的年薪 +n1jP<[<N  
annual report 年报 ]mU,y$IQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0 O{Y Vk`  
annual return 周年报表；周年申报表；每年报税表格 !;Mh5*-  
Annual Return Rules 《周年报表规则》 ETu7G5?  
annual review of consumer prices 每年消费物价回顾 o
?G^=0T  
annual roll-forward basis 逐年延展方式 +B*8$^,V)  
annual salary 年薪 >$.u|a  
annual statement 年度报表；年度决算表 Q@3.0Hf|{  
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 wf7<#jIq  
annuitant 年金受益人 
9"yBO`  
annuity 年金 Q37VhScs  
annuity contract 年金合约 K#"@nVWJ.m  
annuity on human life 人寿年金 eO,  
antecedent debt 先前的债项 /)80@  
ante-dated cheque 倒填日期支票 Fa(}:Ug  
anticipated expenditure 预期开支 `I$qMw,@  
anticipated net profit 预期纯利 ;qI5GQ {  
anticipated revenue 预期收入 l+'1>T.I  
anti-inflation measure 反通货膨胀措施 k&nhF
9Y4  
anti-inflationary stance 反通货膨胀立场 _ Ko
0  
apparent deficit 表面赤字 Xco$ yF%  
apparent financial solvency 表面偿债能力 Tb-`0^y&X1  
apparent partner 表面合伙人 'e6W$?z  
application for personal assessment 个人入息课税申请书 C9-9cdW H  
application of fund 资金应用 UI~ENG  
application to release as liquidator and to destruct the books of accounts and documents 0XlX7Sk+  
申请免除清盘人职务及毁灭帐簿与文件 i'!M<>7  
appointed actuary 委任精算师 .?SClTqg  
appointed auditor 委任核数师；委任审计师 }?P~qJ|1  
appointed trustee 委任的受托人 t\2myR3  
appointer 委任人 }@'xEx  
apportioned pro rata 按比例分摊 -X@;"0v  
apportionment 分配；分摊 /p,D01Ws}(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3)f=Z2U>  
apportionment formula 分摊方程式 XEqg%f  
apportionment of estate duty 遗产税的分摊 S(A0),  
appraisal 估价；评估 d9/E^)TT  
appreciable growth 可观增长  w'=#7$N  
appreciable impact 显着影响 *D1fSu!  
appreciable increase 可观增长 
z(< E %  
appreciation 增值；升值 f{e*R#+&  
appreciation against other currencies 相对其他货币升值 ADX}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XA])<dZ  
appreciation tax 增值税 +DKrX  
appropriation 拨款；拨用；拨付
|Y<ca   
appropriation account 拨款帐目 
^F*)Jq  
Appropriation Bill 拨款法案 F~d !Ub$>  
appropriation-in-aid system 补助拨款办法 Zn3iLAPBX  
approved assets 核准资产 +N[dYm  
approved basket stock 认可一篮子证券 bcpH|}[F)  
approved budget 核准预算 Fga9  
approved charitable donation 认可慈善捐款 @{_PO{=\C  
approved charitable institution 认可慈善机构 o,) p*glO  
approved currency 核准货币；认可货币 *9^CgLF  
approved estimates 核准预算 f/)3b`$Wu  
approved estimates of expenditure 核准开支预算 Pi?*rr5WZ  
approved overseas insurer 核准海外保险人 KGUpXMd^Z  
approved overseas trust company 核准海外信托公司 v>3ctP{  
approved pooled investment fund 核准汇集投资基金 >ge-yK 1  
approved provident fund scheme 认可公积金计划 7>{edNy!,  
approved provision 核准拨款 #},]`"n\  
approved redeemable share 核准可赎回股份 qn@Qd9Sf  
approved regional stock 认可地区性证券 3Gn2@`GC  
approved retirement scheme 认可退休金计划 9BANCW"  
approved subordinated loan 核准附属贷款 HkvCQH  
arbitrage 套戥；套汇；套利 c7\bA7.  
arbitrageur 套戥者；套汇者 !U`T;\,v5  
arbitrary amount 临时款项 @n(=#Q3  
arrangement 措施；安排；协定 mUy/lo'4  
arrears 欠款 Ao96[2U6  
arrears of pay 欠付薪酬 f.jAJ; N>  
arrears of revenue 逾期未收税款；逾期未收的帐项 6o;lTOes  
articles of association 组织章程；组织细则；组织章程细则 ]CC= \<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hl~(&D1^  
ascertainment of profit 确定利润 ;$i9gP[|m  
"Asia Clear" “亚洲结算系统” v03~=(  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 tBBN62^X  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (XqeX(s  
Asian Development Fund [ADF] 亚洲发展基金 
RqHxKj  
Asian dollar bond 亚洲美元债券 w]yLdfi!  
Asian dollar market 亚洲美元市场 !xo@i XL  
Asian dollar rate 亚洲美元利率 \)BKuIP  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @7lZ{jV$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 jZv8X5
i  
asked price 沽盘；喊价；索价；卖方报价 s*k"-5  
assessable income 应评税入息 \g4\a?i  
assessable loss 应评税亏损 &s/aJgJhp  
assessable profit 应评税利润 ?5mVC]W?]  
assessable value 应评税值 |[34<tIN  
assessed profit 估定利润 C,PCU<q  
assessed value 经评估价值 N83RsL "}_  
assessment 评税；评定；估价；评税单 :o}7C%Q8  
assessment number 评税编号；估价编号 x6DH0*[.  
assessment of additional tax 补加税评税 =hl-c  
assessment of performance 业绩评估；实绩评价 $Z28nPd/  
Assessor 评税主任 }Tc)M_  
asset price bubbles 资产价格泡沫 `"ie57-  
asset-backed securities 具资产保证的证券 A94VSUDA:  
assets accretion 资产增值 .h+<m7  
assets and liabilities 资产与负债 YSrFHVq  
assets betterment statement 资产递增表；资产改进表 ,A6*EJ\w   
assets lending 实物放款；有抵押贷款 [JAd1%$3  
assets of the company passing on the death 死者去世时转移的公司资产 xC;$/u%'  
assets pledged as security for liabilities 用作负债抵押的资产 n;rOH[P  
assets portfolio 资产投资组合 F$ h/k^  
assets price 资产价格 McsqMI6  
assets quality 资产质素 * n!0  
assets realization 资产变现 O1#rCFC|y  
assets refinancing arrangement 资产再集资安排 hChM hc  
assets securitization 资产证券化 ; wHuL\  
assets situated outside Hong Kong 在香港以外地方的资产 [z$J  
assets stripping 削减资产；拆卖资产 La9@h"  
assets value 资产值 3al5Vu2:  
assignee 承让人 j|aT`UH03  
assignment 转让；转让书；转让契 }4 $EN  
assignment of interest 权益转让 -nk%He  
assignment of letters patent and trade mark 专利证书及商标转让 |e< U%v  
assignment of property 物业转让；物业转让书 I
t_yh #s  
assignment right 转让权 t*}<v@,  
assignor 转让人 8=nm`7(]  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 }p- %~Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5Rec}H  
associate member 附属会员 RmNF]"3%  
associated body corporate 相联法人团体 A`N;vq,  
associated company 相联公司；联属公司 ;,4J:zvZdQ  
associated corporation 相联法团 |u}sX5/q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Cn`% *w  
公认会计师公会〔英国〕 SiBbz4  
Association of Futures Exchange Brokers 香港期货经纪协会 3:;%@4f  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b6/:reH{  
association of underwriters 承保人组织 I(7gmCV  
assumption of control 接管 _SFD}w3b$  
assurance 担保；保险；转易；转易书 g<lX Xj2  
assurance of interest 权益的转易 c//W#V2Q  
at 19XX price 按一九ＸＸ年价格计算 *(k=!`4(  
at a discount 按赔价计算；按贴水价格计算；打折扣 j_H T  
at a premium 按溢价计算；按升水价格计算 6nq.~
f2`  
at call 通知付款；按通知 ',&MYm\  
at constant market price 按固定市价计算 !<X_XA  
at constant price 按固定价格计算 ?,8b-U#A1  
at cost 按成本计算 =:0(
&NCRq  
at current market price 按当时市价计算；按现时市价计算 11-uJVO~*  
at current price 按当时价格计算；按现时价格计算 ^y6CV4T+  
at factor cost 按要素成本计算；按生产要素成本计算 h`GV[Oo:  
at money-of-the-day price 按付款当日价格计算 aEM#V  
at or better 按指定或较佳价位〔买卖指令〕 &GZR-/  
at par 按面值计算；平价 O~Fk0}-  
at sight 见票即付 /nmfp&@  
at the close 按收市盘 mn4;$1~e>H  
at the opening 按开市盘 ut,"[+J  
attestation 见证；见证条款 L%8"d6  
at-the-money option 平价期权 plIx""a^h  
attorney 受权人；受托代表人 'K"*4B^3  
attornment 新拥有人承认书 p
-6.:y  
attributable profit 可归属利润
iLI]aZ   
attributable share value 可归属股份价值 nm~  
Auckland Stock Exchange 奥克兰证券交易所 J~Ph)|AiS  
auction 拍卖 >WEg8'#O  
auctioneer 拍卖商 uJ y@  
audit 审计；核数 $Yxy(7d7w  
Audit Commission 审计署 d!X?R}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]s SoIT  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 2M1mdkP3  
audit review 帐目审查 ky%%H;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 .R"L$V$RU.  
audited account 审计帐目；经审计的帐目 X5yhS  
audited annual account 经审计的周年帐目 MtB:H*pM  
audited balance sheet 经审计的资产负债表 ;Dgp !*v=  
auditor 核数师；核数主任；审计师 #P@r[VZ{6  
auditor's certificate 核数师证明书；审计师证明书 {p\KB!Y-  
auditor's report 核数师报告；审计师报告 24T
w1'mW  
Aussie bond 澳元债券 [aC9v
Eso!  
austerity budget 紧缩预算 atAA[~  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `->k7a0<b1  
Australia All Ordinaries Index 澳洲所有普通股票指数 `j$d(+Gv  
Australian Dollar [AUD] 澳元 l`]!)j|+  
Australian Options Market 澳大利亚期权市场 od fu7P_  
Australian Securities Commission 澳洲证券事务监察委员会 &ivIv[LV  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 eC39C2q\  
Australian Stock Exchange 澳大利亚证券交易所 =+L>^w#6=  
Austrian Schilling [ATS] 奥地利先令 R{B~Now3  
authentication 认证；鉴证 )5v .9N6v  
authority to purchase 委托购买证；委购书 cA\W|A)  
authorization 认可；核准；授权；授权书 l{AT)
1;^  
authorization by direction 指示授权 ;Vy'y  
authorization by instruction 指令授权 0Q9OQqg m  
authorization by warrant 令状授权 K7Vr$,p  
authorization of unit trust 单位信托的认可 [<;2C  
authorized agent 指定代理人 %G&v@R  
authorized capital 法定资本 <coCu0  
authorized clerk 出市员 )1,&YJM*6l  
authorized dealer 认可交易商 ~k(Ez pn#  
authorized financial institution 认可财务机构 qQ'@yTVN  
authorized fund 认可基金 $gTPW,~s[  
authorized fund house 获授权的基金公司；认可基金公司 5S?yj  
authorized institution 认可机构 3Cl9,Z"&6$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Uf<vw3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8(;i~f:bCW  
authorized insurer 获授权保险人；获认可承保人 q}i87a;m  
authorized investment 特准投资项目 y^rg%RV  
authorized person 获授权人 #*/h
*GNMs  
authorized representative 获授权代表 Z#O3s:`  
authorized share capital 法定股本 _JDr?Kg  
automated quotation system 自动报价系统 PsnU5f)`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C=cTj7Ub  
自动交易系统〔香港期货交易所有限公司〕
~] 2R+  
automatic adjustment mechanism 自动调整机制 9="sx 8?  
automatic adjustment system 自动调整系统 6KG63`aQ  
Automatic Clearing House 自动票据交换所 WGx>{'LJ  
automatic exchange rates accumulation system 自动化汇率累集系统 #w@Pa L iS  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 aB)DX  
automatic teller machine [ATM] 自动柜员机 Z(eSnV_RL  
autopay 自动转帐 NZ5~\k  
available assets 可用资产 buXG32;  
available fiscal reserve 现存财政储备 e8 aV qq[  
available profit 可用利润 SI9hS4<j  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0Kk*~gR?  
average 平均；平均数；海损 pH[lj8S  
average basic salary 平均基本薪金 bl<7[J.  
average consumer expenditure 平均消费开支；一般消费开支 z;
fSd  
average cost 平均成本 . 6dT5x8u  
average cost of land production 增辟土地平均成本 am
3E7u/  
average daily turnover 平均每日成交额 A~V\r<N j  
average daily wage rate 平均每日工资率 '[^2uQc  
average expenditure pattern 平均开支模式 Q^rW^d  
average growth rate 平均增长率 }C1wfZ~F~  
average net fixed assets 固定资产平均净值
88j ;7  
average of relatives 相对价格平均数 tW>R 16zq  
average price 平均价格 B;r$( 'UZ  
average propensity to consume 平均消费倾向；一般消费倾向 yFo5pKF.J  
average propensity to save 平均储蓄倾向；一般储蓄倾向 eHe /w9`$R  
average rate 平均率
`qz5rPyZ  
average revenue 平均收入；平均收益 {eEWfMKIn  
average stock 平均库存；平均存货 GcCs}(eo  
average yearly rent 平均年租 j.}V~Sp*  
avoidance of double taxation 避免双重课税 Nk4_!  
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 3+5\xRq  
`&zobbwq  
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