一些有用的会计术语(也不知道发的地方对不对)A

A: ))f%3_H  
A share Ａ股；甲类股份 ):HjpJvF  
abatement of tax 减税；减扣免税额 WBT/;),}:  
ABN AMRO Bank N.V. 荷兰银行 R{Q*"sf  
above-the-line expenditure 线上项目支出；经常预算支出 U5Say3r  
above-the-line receipt 线上项目收入；经常预算收入 R&}"En`$s  
ABSA Asia Limited 南非联合亚洲有限公司 A*#.7Np!"  
absolute change 绝对数值变更 1sp>UBG  
absolute expenditure 实际开支 j}R!'m(P'  
absolute guideline figure 绝对准则数字 G?$|aQ0j  
absolute interest 绝对权益 ?u.&BP  
absolute order of discharge 绝对破产解除令 ` b a}6D  
absolute profit margin 绝对利润幅度 |@#37  
absolute value 实值；绝对值 _)s<E9t2N  
absolutely vested interest 绝对既得权益 MTJ ."e<B  
absorbed cost 已吸收成本；已分摊成本 'L|& qy@  
absorption 吸收；分摊；合并 MzZYzz  
absorption rate 吸收率；摊配率；分摊率 QCB2&lN\&L  
ACB Finance Limited 亚洲商业财务有限公司 feM%-  
acceptable form of reciprocity 合理的互惠条件 }= OI (Wy  
acceptable rate 适当利率；适当汇率 OI0#@_L&  
acceptance agreement 承兑协议 2z9\p%MX  
acceptance for honour 参加承兑
IsjxD|u  
acceptor 承兑人；接受人；受票人 PqV9k,5f  
acceptor for honour 参加承兑人 V|GH4DT=  
accident insurance 意外保险 /
RD@ [ 8  
Accident Insurance Association of Hong Kong 香港意外保险公会 Fm}#KE0  
accident insurance scheme 意外保险计划 ^Xv_y+  
accident year basis 意外年度基准 ?blF6Kl$  
accommodation 通融；贷款 F:nh
Sd  
accommodation bill 通融票据；空头票据 *Kj*|>)  
accommodation party 汇票代发人 c\"t+/Z  
account balance 帐户余额；帐户结余 !$&k@#v:  
account book 帐簿 K=,nX7Z5  
account collected in advance 预收款项 )p*I(y  
account current book 往来帐簿 VN!`@
Ci/  
account of after-acquired property 事后取得的财产报告 S+(TRIjk  
account of defaulter 拖欠帐目 Qvc "?yx8}  
account payable 应付帐款 K;,zE6WD$$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wh4ik`S 1  
account receivable 应收帐款 ;UuCSfs{  
account receivable report 应收帐款报表 7<{g+Q~7*  
account statement 结单；帐单；会计财务报表 h
tC~BK3(  
account title 帐户名称；会计科目 ^Ud1 ag!-  
accountant's report 会计师报告 \a\-hm  
Accountant's Report Rules 会计师报告规则 Co[fq3iX#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "f^s*I  
Accounting Arrangements 《会计安排》 -*xm<R],  
accounting basis 会计基础 B-Bgk  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]D(!ua5|x`  
Accounting Circular 《会计通告》 \Tq !(]o^  
accounting class 会计类别 B#RBR<MFC  
accounting date 记帐日期；会计结算日期 
#OlU
|I  
accounting for money 款项核算 hx
|Cam"  
Accounting Officer 会计主任 g'2'K  
accounting period 会计报告期；会计期 %04N"^mT'~  
accounting policy 会计政策；会计方针 6*yt^[W  
accounting practice 会计惯例 Qtj.@CGB  
accounting principle 会计准则 eeKErpj8A  
accounting record 会计记录 n^F:p*)Q%  
accounting report 会计报告 ^s*j<fH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 anDwv }  
Accounting Society of China 中国会计学会 i-1lppI  
accounting statement 会计报表 0($@9k4!/  
accounting system 会计制度；会计系统 \@G 7Kk*l  
accounting transaction 会计事项；帐务交易 X!=E1TL  
accounting treatment 会计处理 _dQVundH  
accounting year 会计年度 mocR_3=Q?  
accretion 增值；添加
CjtBQ5  
accrual 应计项目；应累算数目 S$9>9!1>*  
accrual basis 应计制；权责发生制 SN w3xO!;&  
accrual basis accounting 应计制会计；权责发生制会计 BET3tiHV  
accrue 应累算；应计 B~S"1EE[  
accrued benefit 应累算利益 _X ?W)]:  
accrued charges 应计费用 Td!@i[6%H  
accrued cumulative preference share dividend 应累算的累积优先股股息 wHneVqI/U  
accrued expenses 应累算费用 \HR<^xY  
accrued interest payable 应付利息；应计未付利息 "},0Cs  
accrued interest receivable 应收利息；应计未收利息 zadn`B#2  
accrued right 累算权益 Md!L@gX6<  
accruing profit 应累算的利润 b| e7mis@  
accumulated fiscal reserve 累积财政储备 <ezv  
accumulated profit 累积利润；滚存溢利 $|J16tW  
accumulated reserve 累积储备 tJ:]ne  
accumulation of surplus income 累积收益盈余 {NmpTb  
acquired assets 既得资产 uZ[7[mK}n7  
acquisition 收购；购置；取得 8?p40x$m%  
acquisition cost 购置成本 "S8JHHx  
acquisition expenses 购置费用 k^A17Nf`2  
acquisition of 100% interest 收购全部股权 T-"zK r!  
acquisition of control 取得控制权 gz{~\0y  
acquisition of fixed assets 购置固定资产 zJ-_{GiM*L  
acquisition of shell “买壳” }M3f ?Jv  
acquisition price 收购价 .MNi)+  
act of God 天灾 <*D{uMw  
acting partner 执事合伙人 ,&+"|,m  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Gyo[C98  
active partner 积极参与的合伙人 Ql~9a [8T~  
active trading 交投活跃 oW0A8_|9  
actual circulation 实际流通 |>w>}w`~  
actual cost 实际成本
:X1~  
actual expenditure 实际开支；实际支出 +{b!,D3sa*  
actual income 实际入息；实际收入；实际收益 ?&qa3y)wX:  
actual market 现货市场 1oD1ia#  
actual price 现货价；实际价格 |jh&a+4W  
actual profit 实际利润 c eH8  
actual quotation 实盘；实际价位；实际报价 UNx|+  
actual year basis 按实际年度计算 .I~#o$6  
actuals 实货 IZr~h9  
actuarial investigation 精算调查 [VvTR#^  
actuarial principle 精算原则 7d9kr?3(U  
actuarial report 精算师报告 jg2UX  
Actuarial Society of Hong Kong 香港精算学会 cvoE4&m!  
actuarial valuation 精算师估值 q. i2BoOd  
actuary 精算师 m 2tw[6M  
ad referendum agreement 暂定协议；有待覆核的协定 xZmO^F5KHj  
ad valorem duty 从价税；按值征税 G)ppkH`qj  
ad valorem duty system 从价税制 Cxn<#Kf\-<  
ad valorem fee 从价费 *t_"]v-w  
ad valorem tariff 从价关税 "EA6RFRD  
additional allowance 额外免税额 N?Wx-pK  
additional amount for unexpired risk 未过期风险的额外款额 E;$;
g#ksf  
additional assessable profit 补加应评税利润 BQX6Q<  
additional assessment 补加评税 aT9+] Ig  
additional commitment 额外承担 qN5 ru2  
additional commitment vote 额外承担拨款 ^]x%z*6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <Mdyz!  
additional dependent parent allowance 供养父母额外免税额 j@yK#==k  
additional provision 额外拨款 t r)[6o#  
additional stamp duty 附加印花税 *$U+  
additional tax 补加税罚款；补加税款 5m.{ayE  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 N^G $:GC  
adjudged bankrupt 被裁定破产 _(#HQd,i  
adjudicated bankrupt 裁定破产人 hLs<g!*O  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x2q6y  
adjudication of bankruptcy 裁定破产；宣告破产 9\yGv  
adjudication of insolvency 裁定无力偿还债务 "c0I2wq  
adjusted actual 经调整的实数；调整后的实数 X@ zw;Se  
adjusted current assets 经调整的流动资产；调整后的流动资产 yH\3*#+  
adjusted figure 经调整的数字；调整后的数额 B=EI&+F+  
adjusted liabilities 经调整的负债；调整后的负债 |rjHH<  
adjusted loss 经调整的亏损；调整后的亏损 rV yw1D  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 _J|TCm  
adjusted profit 经调整的利润；调整后的利润 [#+yL  
adjusted surplus 经调整的盈余额；调整后的盈余额 QNH-b9u>8  
adjusted value 经调整的价值；调整后的价值 nRP|Qt7>  
adjustment 调整；修订；理算〔保险〕 & XS2q0-x  
adjustment centre 调剂中心 NNKI+!vg  
adjustment lag 调整过程的时间差距；调整时差 Z&f@)j  
adjustment mechanism 调整机制 )K=%s%3h<  
adjustment of loss 亏损调整 5y 9(<}z  
adjustment process 调整过程；调整程序 K-_XdJ\  
adjustment range 调整幅度 HDmjt+3&n  
administered exchange rate 受管制汇率 e(e_p#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 x.5!F2$  
administration expenses 行政费用 LB(I^  
administration fee 手续费；行政费 \&{a/e2:S  
administration in bankruptcy 破产管理 4tQ~Z6Jn;  
administration order 遗产管理令 J$aE:g6'  
administrator 管理人；遗产管理人 SG5GJCkc  
administrator of the estate 遗产管理人 -qI8zs$:5  
admission of debt 债项承认书 4AIo,{(  
admission of proof 接纳债权证明 {Xw6]d  
advance 放贷款项；垫付款项；预支款项；预付款项 {D6p?TL+  
advance account 暂支帐目；预付款帐户
9.:]eL  
advance compensation 预付补偿金 n@TK}?\UoR  
advance from shareholder 股东垫款 Su4&qY
  
advance pending reimbursement 预支以待日后付还 Aof)WKo  
advanced economy 先进经济体系 QR ?JN\%?  
advancement 预付；预付财产 nrhzNW
>]  
advances warrant 垫款令 :4Gc'bR  
advancing 贷出 qjcPJ  
adverse balance 逆差 #[ H4`hZ  
adverse exchange 逆汇 &oz^dlw  
advertisement addressed to shareholders 在报章刊登的致股东通告 Az+k8=?  
advice for collection 托收通知书 u<g0oEs)  
advice of drawing 提款通知书；汇票通知书 r<%ua6@  
advice of payment 付款通知 H^VNw1.   
Advisory Committee [Securities and Futures Commission] lQ8h-Tz  
谘询委员会〔证券及期货事务监察委员会〕 h_( #U)z_3  
Advisory Committee on Diversification 经济多元化谘询委员会 [NxC7p:Lo  
affidavit 誓章；遗产申报誓章 4
# L}
&  
affidavit of no receipt 述明无收款的誓章 d@0p<at>~  
affiliate 联号；联营公司；附属公司 L:.z FW,  
affiliated company 附属公司；联号；联营公司 Bf21u9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 xJ$/#UdP  
affordability 负担能力 ; ,vGw<|o  
African Development Bank [AfDB] 非洲开发银行 ;u(#-C2^{l  
after-acquired property 事后取得的财产 *]7$/%.D  
after-hours dealing 市后交易 -ho%9LW%|  
after-tax profit 税后盈利；税后利润；税后溢利 6YHQ/#'G~  
agency agreement 代理协议 5 O't-'  
agency expenses 代理机构的开支 <UEt
a>jj  
agency fee 代理费 Daw;6f:  
Agency Law 《代理法》 @QN(ouqQ  
agent 代理人；承销人 A_y]6~Mu?~  
agent of company 公司代理人 Nf]h8d~  
agent's fee 代理人费；经纪费 $_ BoG  
aggregate 总计；总数；总体数字 ~6Xr^An/Z  
aggregate amount 总款额；总额 qxQuXF>:#  
aggregate assets and liabilities 总体资产与负债 <Jf[N=  
aggregate at constant price 按固定价格计算的总体数字 |3bCq(ZR\P  
aggregate demand 总需求 eT'Z;ZO  
aggregate gross position 总持仓量 *=2sXH1j  
aggregate limit 总限额 X([8TR  
aggregate of salaries tax 合计薪俸税 <hV%OrBz-  
aggregate performance 总体表现；总体业绩 'vX:)ZDi  
aggregate supply 总体供应 Irc(5rD7  
aggregate surplus 总盈余 ~pC\"LU`  
aggregate total 整体总额 8v ZY+Q >  
aggregate value 总值；合计价值 ; u@& [  
aggregated basis 合计基准 >p`ZcFNs"  
aggregated net chargeable income 合计应课税入息实额 v
G{lxPIj  
aggregation 合并计算；合计；总和 d:L|BkQ7*  
aggregation of incomes of husband and wife 夫妇入息合并计算 *y0=sG1+D  
aggregation of property 财产的总和 R1/h<I:  
agio 差价；贴水 $(r/N"6)O2  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 n^t!+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment D}MCVNd^  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 lEYAq'=  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment L25v7U  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 W]CsKN,K  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~Z>!SMXp<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \C}_l+nY  
agreement for a settlement 授产协议 /Xm4%~b_gj  
agreement for assignment 转让协议 MS~+P'  
agreement for sale 售卖协议；买卖协议 JW}
O`H9  
agreement for sale and purchase 买卖协议 +V
`*  
agreement for the payment of interest 支付利息协议 l+
UUv]:1  
agreement for the repayment of money 还款协议 T&q0TBT  
agreement of reinsurance 再保险协议 \3WQ<t)W  
Agricultural Bank of China 中国农业银行 Wb%t6N?  
air passenger departure tax 飞机乘客离境税 V{{Xz:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Bnfp_SM  
airport tax 机场税 g}OZ!mKd  
alcohol duty 酒精税 1!
=^mu8  
alienation 让与；让渡；转让 6bwzNY 7  
alimony 生活费；赡养费 Bln($lOz  
All Ordinaries Index [AOI] 所有普通股指数 v,d bto0  
all risks 全险；综合险 UOa n  
All Sales Record for Stock Market 《股票市场成交报告》 0@tN3u?dx  
Allied Capital Resources Limited 新联财务有限公司 v;o/M6GL5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 (3Dz'X  
allocation letter 拨款信件 o()No_.8H  
allocation of fund 分配款项；预留款项 d=DQS>Nz  
allocation of profit 利润分配；溢利分配 VsQ~Y,7  
allocation warrant 拨款令 Fz{T;  
allotment 分配；配股 SMn(c  
allotment notice 股份配售通知；配股通知 KK';ho,W  
allotment of shares 股份分配 O63:t$Yx#  
allowable 可获宽免；免税的
UbEK2&q/8  
allowable business loss 可扣除的营业亏损 }pJLK\  
allowable expenses 可扣税的支出 asZ(Hz%  
allowance 免税额；津贴；备抵；准备金 EXEB A&*  
allowance for debts 债项的免税额 4de:hE   
allowance for depreciation by wear and tear 耗损折旧免税额 !Z!X]
F-fY  
allowance for funeral expenses 殡殓费的免税额 j[${h,p?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KQTv5|$?  
allowance for repairs and outgoings 修葺及支出方面的免税额 $1uT`>%  
allowance to debtor 给债务人的津贴 HZ[
.,DuW  
alteration of capital 资本更改 K"/3/`T  
alternate trustee 候补受托人 +GvPJI  
amalgamation 合并 x(+H1D\W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bV&"
jjEx  
ambit of charges 征税范围；收费范围 6qd?&.=r  
amended valuation 经修订的估值 =mYw
O=:D  
American Commodities Exchange 美国商品交易所 Y=ksrs>w  
American Express Bank Limited 美国运通银行 80%L!x|  
American Stock Exchange 美国证券交易所 e X{#FgFc  
amortization 摊销 8'*/|)Hn  
amount due from banks 存放银行同业的款项 WNS
Y
@q  
amount due from banks abroad 存放海外银行同业的款项 gVI{eoJ  
amount due from holding companies 控股公司欠款 n09P!],Xa  
amount due from local banks 存放本港银行同业的款项 eL_Il.:  
amount due to banks 银行同业的存款 |" ag'h  
amount due to banks abroad 海外银行同业的存款 U[
{vA6  
amount due to holding companies 控股公司存款 V [Wo9Y\  
amount due to local banks 本港银行同业的存款 a7}O.NDf  
amount due to outport banks 外埠银行同业的存款 yHf:/8Z  
amount for note issue 发行纸币的款额 ~0Z.,p_  
amount of bond 担保契据的款额
KA? J:  
amount of consideration 代价款额 FEA t6  
amount of contribution 供款数额 }u]7x:l
h  
amount of indebtedness 负债款额 l.xKv$uOGR  
amount of principal of the loan 贷款本金额 (9Of,2]&E  
amount of rates chargeable 应征差饷数额 slQEAqG)B  
amount of share capital 股本额 C@3UsD\s(  
amount of sums assured 承保款额 ^Rb*m
I  
amount of variation 变动幅度 8l*h\p:Q  
amount of vote 拨款数额 ;R]~9Aan  
amount payable 应付款额 k`BS{,=  
amount receivable 应收款额 _t>[gB,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l\WN  
analysis 分析 ^#!\VGnL  
ancillary risk 附属风险 y&(pt!I  
annual account 周年帐目；周年帐目报表；年度决算；年结 E1s~ +  
annual accounting date 年结日期 vP%}XEF  
annual allowance 每年免税额；年积金；年度津贴；年津 <-DQ(0xg  
annual balance 年度余额 no(or5UJ  
annual disposable income 每年可动用收入 @~bP|a  
annual estimates 周年预算 L
T#EYnG  
annual fee 年费  }=d}q *  
annual general meeting 周年大会 cHC4Y&&uZ  
annual growth rate 年增率；每年增长率 8RT<?I^5  
annual long-term supplement 长期个案每年补助金 Gdz*  
annual pensionable emolument 可供计算退休金的年薪 [P`<y#J3F  
annual report 年报 zvn3i5z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l:~/%=  
annual return 周年报表；周年申报表；每年报税表格 P~;1adi3  
Annual Return Rules 《周年报表规则》 "hnvND4=  
annual review of consumer prices 每年消费物价回顾 ~;}uYJ  
annual roll-forward basis 逐年延展方式 8?1MnjhX10  
annual salary 年薪 I2
WWhsNC  
annual statement 年度报表；年度决算表 1<Vke$  
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 q1Ad"r
m  
annuitant 年金受益人 4BZ7R,m#.  
annuity 年金 [r1dgwh8  
annuity contract 年金合约 +~"(Wooi  
annuity on human life 人寿年金 T037|k a{  
antecedent debt 先前的债项 ioUO0  
ante-dated cheque 倒填日期支票 8@/MrEOW#  
anticipated expenditure 预期开支 FXul u6"SX  
anticipated net profit 预期纯利 Fl!D2jnN  
anticipated revenue 预期收入 Z*'<9l_1  
anti-inflation measure 反通货膨胀措施 |G/U%?`  
anti-inflationary stance 反通货膨胀立场 3Ww 37V>h  
apparent deficit 表面赤字 P$.$M}rMv  
apparent financial solvency 表面偿债能力 6mqp`x`  
apparent partner 表面合伙人 m'-QVZ{(M%  
application for personal assessment 个人入息课税申请书 Z7I
\\M  
application of fund 资金应用 yL
%88,/  
application to release as liquidator and to destruct the books of accounts and documents <cxe   
申请免除清盘人职务及毁灭帐簿与文件 <cO `jK  
appointed actuary 委任精算师 [6Q1yNE  
appointed auditor 委任核数师；委任审计师 M)~sL1)  
appointed trustee 委任的受托人 -O\fy!  
appointer 委任人 BO2s(8  
apportioned pro rata 按比例分摊 R$`%<Y3)  
apportionment 分配；分摊 rX0 ?m:&m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R'pfA B|!  
apportionment formula 分摊方程式 M+I9k;N6&  
apportionment of estate duty 遗产税的分摊 ~~@dbB  
appraisal 估价；评估 _WZ{i,  
appreciable growth 可观增长 sR^b_/ElxT  
appreciable impact 显着影响 y>cLG5v  
appreciable increase 可观增长 #jsN  
appreciation 增值；升值 g_JQW(_  
appreciation against other currencies 相对其他货币升值 gvr&7=p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *'*n}fM  
appreciation tax 增值税 ~14|y|\/  
appropriation 拨款；拨用；拨付 <"8F=3:uk  
appropriation account 拨款帐目 vdigw.=z  
Appropriation Bill 拨款法案 qHvU4v  
appropriation-in-aid system 补助拨款办法 i-?mghe8  
approved assets 核准资产 Et y?/  
approved basket stock 认可一篮子证券 Ezev ^O]
 
approved budget 核准预算 G#ELQ/Q  
approved charitable donation 认可慈善捐款 _St":9'uU  
approved charitable institution 认可慈善机构 kek/C`7  
approved currency 核准货币；认可货币 NLu[<u U*  
approved estimates 核准预算 JXHf$k  
approved estimates of expenditure 核准开支预算 P
/xEn_*v  
approved overseas insurer 核准海外保险人 
uAs!5h  
approved overseas trust company 核准海外信托公司 (b.4&P"0  
approved pooled investment fund 核准汇集投资基金 8@b`a]lgrd  
approved provident fund scheme 认可公积金计划 putRc??o;  
approved provision 核准拨款 !MVf(y$  
approved redeemable share 核准可赎回股份 x.$cP  
approved regional stock 认可地区性证券 eJ6 #x$I,  
approved retirement scheme 认可退休金计划 >f4[OBc  
approved subordinated loan 核准附属贷款 hAsReZ?  
arbitrage 套戥；套汇；套利 _ gGA/   
arbitrageur 套戥者；套汇者 N 'n0I^Y1A  
arbitrary amount 临时款项 u}P:9u&h6X  
arrangement 措施；安排；协定 BLAF{vVaf  
arrears 欠款
my/KsB  
arrears of pay 欠付薪酬 GQjwr(  
arrears of revenue 逾期未收税款；逾期未收的帐项 RI+Y+z  
articles of association 组织章程；组织细则；组织章程细则 .IM]B4m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9GsG*$-I  
ascertainment of profit 确定利润  f^KN8N  
"Asia Clear" “亚洲结算系统” )~gIJW  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +d?|R5{3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 KyQTrl.qdl  
Asian Development Fund [ADF] 亚洲发展基金 5$Kd<ky  
Asian dollar bond 亚洲美元债券 OT(0~,.GJ  
Asian dollar market 亚洲美元市场 y}is=h3  
Asian dollar rate 亚洲美元利率 u8t|!pMF8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Mp=T;Nz  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 p+5J  
asked price 沽盘；喊价；索价；卖方报价 p]<)6sZ  
assessable income 应评税入息 T]/5aA4  
assessable loss 应评税亏损 VLVDi>0i  
assessable profit 应评税利润 JLz32 %-M  
assessable value 应评税值  U ^nv)  
assessed profit 估定利润 /r2S1"(q  
assessed value 经评估价值  ZpMv16  
assessment 评税；评定；估价；评税单 @eutp`xoT\  
assessment number 评税编号；估价编号 >?_}NZ,y  
assessment of additional tax 补加税评税 %YbL%i|U  
assessment of performance 业绩评估；实绩评价 a5aHv/W#P  
Assessor 评税主任 3t9CN )*  
asset price bubbles 资产价格泡沫 cucmn*o?  
asset-backed securities 具资产保证的证券 V7`vLs-  
assets accretion 资产增值 L8H:,} 2  
assets and liabilities 资产与负债 1wH
6 hN,  
assets betterment statement 资产递增表；资产改进表 ^>>9?  
assets lending 实物放款；有抵押贷款 ,F*HZBNFZ  
assets of the company passing on the death 死者去世时转移的公司资产 ~]].i~EV(  
assets pledged as security for liabilities 用作负债抵押的资产 _CTg")0o  
assets portfolio 资产投资组合 ng~LCffpY  
assets price 资产价格 Z"qJil}  
assets quality 资产质素 ^Bo'87!.  
assets realization 资产变现 aOd|;Z  
assets refinancing arrangement 资产再集资安排 zbr^ulr  
assets securitization 资产证券化 x^ `IZ{!  
assets situated outside Hong Kong 在香港以外地方的资产 !* KQ2#e  
assets stripping 削减资产；拆卖资产 Jw#7b[a  
assets value 资产值 t)uxW 7  
assignee 承让人 Jt#HbAY  
assignment 转让；转让书；转让契 +0j{$MPZ  
assignment of interest 权益转让 Zy.A9Bh~  
assignment of letters patent and trade mark 专利证书及商标转让 h_\( $"  
assignment of property 物业转让；物业转让书 CBNt _y  
assignment right 转让权 pQ!lY  
assignor 转让人 Q2)(tB= )  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 IOF!Ra:w  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 A:D
9qp  
associate member 附属会员 ^FQn\,  
associated body corporate 相联法人团体 3aBE[  
associated company 相联公司；联属公司 ~kj96w4eAR  
associated corporation 相联法团 ?m+];SJk  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wjZ Q.T!  
公认会计师公会〔英国〕 Gy;Fe=  
Association of Futures Exchange Brokers 香港期货经纪协会 zGNW5S9G  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 mlLqQ<  
association of underwriters 承保人组织 'n1$Y%t  
assumption of control 接管 .{ZJywE<  
assurance 担保；保险；转易；转易书 J7C?
Z  
assurance of interest 权益的转易 HG< z,gE 2  
at 19XX price 按一九ＸＸ年价格计算 -T i<H9OV  
at a discount 按赔价计算；按贴水价格计算；打折扣 C9!FnvH
 
at a premium 按溢价计算；按升水价格计算 `p1B58deC  
at call 通知付款；按通知 k Jw Pd;%  
at constant market price 按固定市价计算 Q+wO\TtE  
at constant price 按固定价格计算 Q'!'+;&%  
at cost 按成本计算 MM*~X"A  
at current market price 按当时市价计算；按现时市价计算 mdQe)>  
at current price 按当时价格计算；按现时价格计算 .C5<uW5-R  
at factor cost 按要素成本计算；按生产要素成本计算 n~BQq-1  
at money-of-the-day price 按付款当日价格计算 2VUN  
at or better 按指定或较佳价位〔买卖指令〕 r%WHYhD  
at par 按面值计算；平价 Oo-4WqRJ  
at sight 见票即付 tQYV4h\Qj  
at the close 按收市盘 eK5~gnv,  
at the opening 按开市盘 2{Dnfl'k  
attestation 见证；见证条款 <#;5)!gr{  
at-the-money option 平价期权 Mk=*2=d  
attorney 受权人；受托代表人 h-sO7M0E]  
attornment 新拥有人承认书 U1 *P  
attributable profit 可归属利润 H=*0KX{  
attributable share value 可归属股份价值 E2t&@t%W  
Auckland Stock Exchange 奥克兰证券交易所 Nn-k hl|11  
auction 拍卖 )4-!]NsV  
auctioneer 拍卖商 `sIm&.d  
audit 审计；核数 L+T'TC:  
Audit Commission 审计署 :?LNP3}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :8`$BbV  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 B u%
%O8  
audit review 帐目审查 t#8QyN  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ZMr[:,Jp  
audited account 审计帐目；经审计的帐目 EkRx/  
audited annual account 经审计的周年帐目 1Y;.fZE  
audited balance sheet 经审计的资产负债表 isy[RAP<  
auditor 核数师；核数主任；审计师 =R 4]Kf  
auditor's certificate 核数师证明书；审计师证明书 Y:#B0FD,gC  
auditor's report 核数师报告；审计师报告 [u=yl0f  
Aussie bond 澳元债券 gdoaXw;Sy  
austerity budget 紧缩预算 GVu[X?q@|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 p:$kX9mT&  
Australia All Ordinaries Index 澳洲所有普通股票指数 s-(c
-E09  
Australian Dollar [AUD] 澳元 _Ve)M%  
Australian Options Market 澳大利亚期权市场 D|<_96_m  
Australian Securities Commission 澳洲证券事务监察委员会 w1(5,~OB  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;&f(7 Q+T_  
Australian Stock Exchange 澳大利亚证券交易所 -5]lHw}  
Austrian Schilling [ATS] 奥地利先令 g.blDOmlc  
authentication 认证；鉴证 KHx;r@{<  
authority to purchase 委托购买证；委购书 O"kb*//  
authorization 认可；核准；授权；授权书 ZR0 OqSp]  
authorization by direction 指示授权 'vu]b#l3  
authorization by instruction 指令授权 ZZwIB3sNhf  
authorization by warrant 令状授权 zBwqIJfM  
authorization of unit trust 单位信托的认可 u|.|dv'mbp  
authorized agent 指定代理人 ,)!%^~v  
authorized capital 法定资本 BFP@Yn~k  
authorized clerk 出市员 $cuBd  
authorized dealer 认可交易商 1{]S[\F]  
authorized financial institution 认可财务机构 ^+-]V9?+  
authorized fund 认可基金 _ W#Km  
authorized fund house 获授权的基金公司；认可基金公司 &iq'V*+-\  
authorized institution 认可机构 AS:k&t  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构  f<$*,P  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 i92Z`jiR  
authorized insurer 获授权保险人；获认可承保人 Zn40NKYc  
authorized investment 特准投资项目 t2.jg?`k
 
authorized person 获授权人 X(17ESQ/Y  
authorized representative 获授权代表 mA%}ijR6y  
authorized share capital 法定股本 ,'t&L]  
automated quotation system 自动报价系统 d8R|0RZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (fr=[m$`  
自动交易系统〔香港期货交易所有限公司〕 -^t.eZ*|  
automatic adjustment mechanism 自动调整机制 d2US~.;>l  
automatic adjustment system 自动调整系统 7QZyd-  
Automatic Clearing House 自动票据交换所 xXI WEZA  
automatic exchange rates accumulation system 自动化汇率累集系统 5 8L@:>"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |; mET  
automatic teller machine [ATM] 自动柜员机 &e3}Vop  
autopay 自动转帐 yw%ES  
available assets 可用资产 L0H^S)g  
available fiscal reserve 现存财政储备 '/Vm[L$d  
available profit 可用利润 ;"e55|d9I  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 2XV|(  
average 平均；平均数；海损 @MFEBc}  
average basic salary 平均基本薪金 aO?KRn  
average consumer expenditure 平均消费开支；一般消费开支  5T9[a  
average cost 平均成本 q o-|.I  
average cost of land production 增辟土地平均成本 uh#E^~5S  
average daily turnover 平均每日成交额 a #s Nd  
average daily wage rate 平均每日工资率 <
;>k[P'  
average expenditure pattern 平均开支模式 $Jn.rX0}$  
average growth rate 平均增长率  xiQc\k$  
average net fixed assets 固定资产平均净值 "?<`]WG\  
average of relatives 相对价格平均数 /#"9!8%V  
average price 平均价格 >b#CR/^z  
average propensity to consume 平均消费倾向；一般消费倾向 X}h}3+V  
average propensity to save 平均储蓄倾向；一般储蓄倾向 fpjFO&ML  
average rate 平均率 |F'eT 4  
average revenue 平均收入；平均收益 8@rF~^-_  
average stock 平均库存；平均存货 .#a7?LUH  
average yearly rent 平均年租 |a /cw"  
avoidance of double taxation 避免双重课税 %iYro8g!,  
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 dvY3=~'  
{- MhhRa5  
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