一些有用的会计术语(也不知道发的地方对不对)A

A: L/)B}8m\  
A share Ａ股；甲类股份 vuZf#\zh}  
abatement of tax 减税；减扣免税额 gd K*"U  
ABN AMRO Bank N.V. 荷兰银行 F,zG;_  
above-the-line expenditure 线上项目支出；经常预算支出 _1P`]+K\D$  
above-the-line receipt 线上项目收入；经常预算收入 )'`CC>
Q  
ABSA Asia Limited 南非联合亚洲有限公司 |!oXvXU  
absolute change 绝对数值变更 lO[E[c G  
absolute expenditure 实际开支 0#<WOns1   
absolute guideline figure 绝对准则数字 uNy!<u  
absolute interest 绝对权益 %w$mSG  
absolute order of discharge 绝对破产解除令 M"B@M5KT  
absolute profit margin 绝对利润幅度 E.9^&E}PG  
absolute value 实值；绝对值 ~ibF M5m  
absolutely vested interest 绝对既得权益 of=ql  
absorbed cost 已吸收成本；已分摊成本 g*F~8+]Y  
absorption 吸收；分摊；合并 Y!M~#oqio  
absorption rate 吸收率；摊配率；分摊率 l/M[am  
ACB Finance Limited 亚洲商业财务有限公司 5E`JD  
acceptable form of reciprocity 合理的互惠条件 [$;,Ua-mt  
acceptable rate 适当利率；适当汇率 W=3? x  
acceptance agreement 承兑协议 y=#j`MH{>  
acceptance for honour 参加承兑 o~;M"  
acceptor 承兑人；接受人；受票人 .ots?Ns  
acceptor for honour 参加承兑人 w [L&*
 
accident insurance 意外保险 ?&6Q%IUW1  
Accident Insurance Association of Hong Kong 香港意外保险公会 J]dW1boT@  
accident insurance scheme 意外保险计划 ^@K WYAAW5  
accident year basis 意外年度基准 8]HY. $E  
accommodation 通融；贷款 Si]X rub  
accommodation bill 通融票据；空头票据 gn^!"MN+g  
accommodation party 汇票代发人 $
D}"k!H  
account balance 帐户余额；帐户结余 G~(&3  
account book 帐簿 aV#h5s  
account collected in advance 预收款项 \ZsP]};*  
account current book 往来帐簿 2 ^oGwx @  
account of after-acquired property 事后取得的财产报告 Wa<-AZn
h  
account of defaulter 拖欠帐目 9ZhDZ~)p,  
account payable 应付帐款 %P;[fJ `G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 QAi1,+y]7w  
account receivable 应收帐款 u3ST;  
account receivable report 应收帐款报表 ^;4YZwW5w  
account statement 结单；帐单；会计财务报表 a5)JkC  
account title 帐户名称；会计科目 ncj!KyU  
accountant's report 会计师报告 #hy
+ L  
Accountant's Report Rules 会计师报告规则 AC'lS >7s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :mP9^Do2;  
Accounting Arrangements 《会计安排》 <n\i>A3`,S  
accounting basis 会计基础 qEZ!2R^`G  
accounting by Official Receiver 破产管理署署长呈交的帐目 a(f(R&-:$Y  
Accounting Circular 《会计通告》 'mJ1
3  
accounting class 会计类别 +X[8wUm|^  
accounting date 记帐日期；会计结算日期 SwX@I6huM  
accounting for money 款项核算 NZP7r;u  
Accounting Officer 会计主任 =-5[Hn%  
accounting period 会计报告期；会计期 ni<[G0#T  
accounting policy 会计政策；会计方针 /e(W8aszi  
accounting practice 会计惯例 AX K95eS  
accounting principle 会计准则 50*@.!^*  
accounting record 会计记录 2eHx"Ha  
accounting report 会计报告 &}E:jt}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *{4 ETr7  
Accounting Society of China 中国会计学会 'gCZ'edM  
accounting statement 会计报表 9$wAm89  
accounting system 会计制度；会计系统 ##GY<\",;  
accounting transaction 会计事项；帐务交易 {m'AY)  
accounting treatment 会计处理 c})wD+1  
accounting year 会计年度 vzG ABP  
accretion 增值；添加 e,"FnW  
accrual 应计项目；应累算数目 w,/6B&|  
accrual basis 应计制；权责发生制 mqw 84u  
accrual basis accounting 应计制会计；权责发生制会计 \C7q4p?8  
accrue 应累算；应计 zIm-X,~I$  
accrued benefit 应累算利益 pZjpc#*9N  
accrued charges 应计费用 =9<$eLE0  
accrued cumulative preference share dividend 应累算的累积优先股股息 7DZTQUb"  
accrued expenses 应累算费用 Z vRxi&Z{?  
accrued interest payable 应付利息；应计未付利息 C/)`<b(  
accrued interest receivable 应收利息；应计未收利息 "[.ne)/MC  
accrued right 累算权益 +KP_yUq[  
accruing profit 应累算的利润 Mt=R*M}D0  
accumulated fiscal reserve 累积财政储备 {[tZ.1.w  
accumulated profit 累积利润；滚存溢利 #Z0-8<\  
accumulated reserve 累积储备 -"tY{}z  
accumulation of surplus income 累积收益盈余 kT2Wm/L  
acquired assets 既得资产 qlvwK&W<QM  
acquisition 收购；购置；取得 TL@mM  
acquisition cost 购置成本 }^ ,q#'  
acquisition expenses 购置费用 =JxFp, Xr  
acquisition of 100% interest 收购全部股权 O"iak  
acquisition of control 取得控制权 MyFCJJ/  
acquisition of fixed assets 购置固定资产 _ Mn6L=  
acquisition of shell “买壳” }uiPvO+&p  
acquisition price 收购价 a ea0+,;  
act of God 天灾 mrqaM2,(I  
acting partner 执事合伙人 V:>`*tlh  
active market 买卖活跃的市场；交投畅旺的市场；旺市 d'OGVN  
active partner 积极参与的合伙人 \447]<u  
active trading 交投活跃 8)?_{  
actual circulation 实际流通 4DM*^=9E  
actual cost 实际成本 d- kZt@DL=  
actual expenditure 实际开支；实际支出 xl,ryc3J  
actual income 实际入息；实际收入；实际收益 Y;eoTJ  
actual market 现货市场 $ 9=8@  
actual price 现货价；实际价格 d"GDZ[6  
actual profit 实际利润
?Sw /(}|m  
actual quotation 实盘；实际价位；实际报价 !-,Ww[G>  
actual year basis 按实际年度计算 G
V>&g  
actuals 实货 Wn~ZA#  
actuarial investigation 精算调查 #j.FJFGX  
actuarial principle 精算原则 #R<G,"N5  
actuarial report 精算师报告 b5S7{"<V  
Actuarial Society of Hong Kong 香港精算学会 Q.E_:=*H  
actuarial valuation 精算师估值 EBwK 7c  
actuary 精算师 In+^V([u+_  
ad referendum agreement 暂定协议；有待覆核的协定 'kEG.Oq7  
ad valorem duty 从价税；按值征税 gwq`_/d}  
ad valorem duty system 从价税制 D )gD<  
ad valorem fee 从价费 O8y9dX-2  
ad valorem tariff 从价关税 C=[A
e,  
additional allowance 额外免税额 Fv@tD4I>  
additional amount for unexpired risk 未过期风险的额外款额 >f%,`r  
additional assessable profit 补加应评税利润 JhH`uA&  
additional assessment 补加评税 x?=B\8m  
additional commitment 额外承担 }AJ L,Q7q  
additional commitment vote 额外承担拨款 =y<0UU  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Gnv!]c&S>l  
additional dependent parent allowance 供养父母额外免税额 {$|/|*  
additional provision 额外拨款 10O3Z9  
additional stamp duty 附加印花税 63C(Tp"  
additional tax 补加税罚款；补加税款 GMe0;StT  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ll2Vk*xs  
adjudged bankrupt 被裁定破产 1a*6ZGk.  
adjudicated bankrupt 裁定破产人 kC31$jMC3!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0ERsMnU'  
adjudication of bankruptcy 裁定破产；宣告破产 sZwZWD'  
adjudication of insolvency 裁定无力偿还债务 ^vW$XRnt  
adjusted actual 经调整的实数；调整后的实数 XmlIj8%9[&  
adjusted current assets 经调整的流动资产；调整后的流动资产 fp tIc#4  
adjusted figure 经调整的数字；调整后的数额 @(){/
cF  
adjusted liabilities 经调整的负债；调整后的负债 wHWma)}-z  
adjusted loss 经调整的亏损；调整后的亏损 tUv3jq)n%  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 2qXo{C3  
adjusted profit 经调整的利润；调整后的利润 4|=vxJ  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;AJ< LC  
adjusted value 经调整的价值；调整后的价值 `@MPkCy1  
adjustment 调整；修订；理算〔保险〕 %l;*I?0H  
adjustment centre 调剂中心 8,y{q9O  
adjustment lag 调整过程的时间差距；调整时差 <r3Jf}%tT  
adjustment mechanism 调整机制 W #47Cz  
adjustment of loss 亏损调整 y+RRg[6|  
adjustment process 调整过程；调整程序 0$QIfT)  
adjustment range 调整幅度 <5k&)EoT  
administered exchange rate 受管制汇率 82s5VQ6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ;:?*t{r4#  
administration expenses 行政费用 -$9~xX  
administration fee 手续费；行政费 ]zcV]Qj$~  
administration in bankruptcy 破产管理 &rP~`4Mkp  
administration order 遗产管理令 *l{4lu  
administrator 管理人；遗产管理人 |@ *3^'  
administrator of the estate 遗产管理人 zhjJ>d%w  
admission of debt 债项承认书 u uSHCp  
admission of proof 接纳债权证明 .aJ%am/:%  
advance 放贷款项；垫付款项；预支款项；预付款项 .*:h9AE7vo  
advance account 暂支帐目；预付款帐户 {KsVK4\r  
advance compensation 预付补偿金 %z2oDAjX  
advance from shareholder 股东垫款
8F)=n \  
advance pending reimbursement 预支以待日后付还 8yvJ`eL-  
advanced economy 先进经济体系 CWBbSGk  
advancement 预付；预付财产 V(Dj
F=8  
advances warrant 垫款令 s.KOBNCFa  
advancing 贷出 /cYk+c  
adverse balance 逆差 L\YZT| K(  
adverse exchange 逆汇 ey*,StT5a  
advertisement addressed to shareholders 在报章刊登的致股东通告 W#VfX!~  
advice for collection 托收通知书 F'XlJ M  
advice of drawing 提款通知书；汇票通知书 y}Cj#I+a  
advice of payment 付款通知 ,[^o9u uB  
Advisory Committee [Securities and Futures Commission] aX]y`  
谘询委员会〔证券及期货事务监察委员会〕 s<,"Hsh^CR  
Advisory Committee on Diversification 经济多元化谘询委员会 t"tNtLI  
affidavit 誓章；遗产申报誓章 ZRO.bMgZF  
affidavit of no receipt 述明无收款的誓章 PYaOH_X.  
affiliate 联号；联营公司；附属公司 }^Z<
dbt  
affiliated company 附属公司；联号；联营公司 T%w(P ^qk  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 y/H8+0sEk  
affordability 负担能力 gsi<S6DQ8  
African Development Bank [AfDB] 非洲开发银行 [RW,{A  
after-acquired property 事后取得的财产 F=VoFmF@  
after-hours dealing 市后交易 a0 qj[+  
after-tax profit 税后盈利；税后利润；税后溢利 0O_E\
- =  
agency agreement 代理协议 Q6xgLx[  
agency expenses 代理机构的开支 sv@}x[L  
agency fee 代理费 [|
jIC  
Agency Law 《代理法》 ,rXW`7!2  
agent 代理人；承销人 bu;vpNa  
agent of company 公司代理人 u$\Tg3du2  
agent's fee 代理人费；经纪费 ~O8]3+U  
aggregate 总计；总数；总体数字 >H8^0n)?  
aggregate amount 总款额；总额 |]I#CdO  
aggregate assets and liabilities 总体资产与负债 >|(WS.n3C  
aggregate at constant price 按固定价格计算的总体数字 {8_:4`YZ  
aggregate demand 总需求 S~}$Ly@  
aggregate gross position 总持仓量 X
=\x&W
t  
aggregate limit 总限额 {<"[D([  
aggregate of salaries tax 合计薪俸税 Mg&HRE  
aggregate performance 总体表现；总体业绩 %bN"bxv^  
aggregate supply 总体供应 UX?X]ZYVR  
aggregate surplus 总盈余 #i6[4X?  
aggregate total 整体总额 R+C+$?4NG  
aggregate value 总值；合计价值 -)<JBs>  
aggregated basis 合计基准 WGluZhRuT3  
aggregated net chargeable income 合计应课税入息实额 =GLYDV  
aggregation 合并计算；合计；总和 f7K8m|  
aggregation of incomes of husband and wife 夫妇入息合并计算 omr:C8T>  
aggregation of property 财产的总和 Y/#:)(&@  
agio 差价；贴水 2zwuvgiZ  
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》 p{
w}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment N{|[R   
《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》 g\E ._ab<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment f.sPE8#3=  
《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》 0GF%~6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment s8C:QC  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 UX03"gX  
agreement for a settlement 授产协议 *pmoLiuB>  
agreement for assignment 转让协议 9.^-us1  
agreement for sale 售卖协议；买卖协议 DM+sjn  
agreement for sale and purchase 买卖协议 65 NWX8f}  
agreement for the payment of interest 支付利息协议 E\W;:p,{A  
agreement for the repayment of money 还款协议 >I{4  
agreement of reinsurance 再保险协议 !Mm+bWn=mB  
Agricultural Bank of China 中国农业银行 l^)o'YS y  
air passenger departure tax 飞机乘客离境税 HdDo&#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 rAtai}Lx  
airport tax 机场税 w}fqs/)w  
alcohol duty 酒精税 5B_-nYJDt  
alienation 让与；让渡；转让 -(`K7T>D.  
alimony 生活费；赡养费 :+kg4v&r  
All Ordinaries Index [AOI] 所有普通股指数 ':9%3Wq]j  
all risks 全险；综合险 @w+WLeJ$40  
All Sales Record for Stock Market 《股票市场成交报告》 m/SJ4op$  
Allied Capital Resources Limited 新联财务有限公司 ,%& LG],6  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 9N`+ O  
allocation letter 拨款信件 yN%3w0v  
allocation of fund 分配款项；预留款项 }mkA Hmu4  
allocation of profit 利润分配；溢利分配 ] `b<"  
allocation warrant 拨款令 [J(@$Qix  
allotment 分配；配股 WlF+unB!9  
allotment notice 股份配售通知；配股通知 )cfp(16  
allotment of shares 股份分配 N^)<)?  
allowable 可获宽免；免税的 7/$nA<qM  
allowable business loss 可扣除的营业亏损 nI((ki}v  
allowable expenses 可扣税的支出 vy>];!Cu  
allowance 免税额；津贴；备抵；准备金 +ytT)S  
allowance for debts 债项的免税额 o;HdW  
allowance for depreciation by wear and tear 耗损折旧免税额 h'z+8X_t  
allowance for funeral expenses 殡殓费的免税额 Y0R\u\b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v)X[gt tf  
allowance for repairs and outgoings 修葺及支出方面的免税额 k 2 mkOb  
allowance to debtor 给债务人的津贴 '` BjRg57]  
alteration of capital 资本更改 +Y_Q?/M@8  
alternate trustee 候补受托人 :..E:HdYO  
amalgamation 合并 ljaAB+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /@xr[=L  
ambit of charges 征税范围；收费范围 hnM9-hqm  
amended valuation 经修订的估值 !xJLeQFJI]  
American Commodities Exchange 美国商品交易所 &VtWSq-)  
American Express Bank Limited 美国运通银行 !07FsPI#{  
American Stock Exchange 美国证券交易所 A=\'r<:  
amortization 摊销 *+4>iL*:  
amount due from banks 存放银行同业的款项 f=-!2#%  
amount due from banks abroad 存放海外银行同业的款项 OgzGkc@A  
amount due from holding companies 控股公司欠款 nA{ncTg1\  
amount due from local banks 存放本港银行同业的款项 mH7CgI  
amount due to banks 银行同业的存款 (@N~ j&
  
amount due to banks abroad 海外银行同业的存款 %tklup]LF8  
amount due to holding companies 控股公司存款 dK-  ^  
amount due to local banks 本港银行同业的存款 t6! p\Y}}  
amount due to outport banks 外埠银行同业的存款 R(n0!h4  
amount for note issue 发行纸币的款额 $Sc08ro  
amount of bond 担保契据的款额 M4L~bK  
amount of consideration 代价款额 #]N&6ngJ  
amount of contribution 供款数额 59"Nn\}3gE  
amount of indebtedness 负债款额 g(z#h$@S  
amount of principal of the loan 贷款本金额 Q}k_#w  
amount of rates chargeable 应征差饷数额 7k[`]:*o  
amount of share capital 股本额 dd @COP?  
amount of sums assured 承保款额 +w_MSj#P  
amount of variation 变动幅度 J"a2 @S&  
amount of vote 拨款数额 8H
$@Xts  
amount payable 应付款额 kOlI?wc  
amount receivable 应收款额 GSUOMy[M-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .wt>.mUH  
analysis 分析 XQ+-+CD  
ancillary risk 附属风险 @hz0:ezg:  
annual account 周年帐目；周年帐目报表；年度决算；年结 !Ed<xG/  
annual accounting date 年结日期 *cb D&R\  
annual allowance 每年免税额；年积金；年度津贴；年津 KqG$zC^N  
annual balance 年度余额 7oqn;6<[>,  
annual disposable income 每年可动用收入 c=jTs+h'  
annual estimates 周年预算 ,i$(yx?  
annual fee 年费 )KT
WLr;  
annual general meeting 周年大会 nFf\tf%8  
annual growth rate 年增率；每年增长率 Sf.8Ibw  
annual long-term supplement 长期个案每年补助金 p0:&7,+a,  
annual pensionable emolument 可供计算退休金的年薪 4u{E D(  
annual report 年报 Cx1Sh#9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z!
t3xFN&/  
annual return 周年报表；周年申报表；每年报税表格 cE_Xo.:Y,  
Annual Return Rules 《周年报表规则》 :Z7"c`6L!~  
annual review of consumer prices 每年消费物价回顾 JXI+k.fi  
annual roll-forward basis 逐年延展方式 ~$TE  
annual salary 年薪 iX9[Q0g=oQ  
annual statement 年度报表；年度决算表 "c
z]bCr8  
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 :BrnRW64  
annuitant 年金受益人 v=yI#
5  
annuity 年金 ~n]2)>6  
annuity contract 年金合约 KWZNu&)  
annuity on human life 人寿年金 >x_:=%Wr+  
antecedent debt 先前的债项  +lf@O&w  
ante-dated cheque 倒填日期支票 wTgx(LtH  
anticipated expenditure 预期开支 Vms7 Jay  
anticipated net profit 预期纯利 /i]=ndAk  
anticipated revenue 预期收入 F6neG~Y  
anti-inflation measure 反通货膨胀措施 %(wsGNd  
anti-inflationary stance 反通货膨胀立场 dA MilTo  
apparent deficit 表面赤字 7HR%rO?'  
apparent financial solvency 表面偿债能力 Af! W K=  
apparent partner 表面合伙人 7+2aG  
application for personal assessment 个人入息课税申请书 bju,p"J1-E  
application of fund 资金应用 +XaO?F[c  
application to release as liquidator and to destruct the books of accounts and documents ]aMa*fF  
申请免除清盘人职务及毁灭帐簿与文件 ~]t2?SqNm  
appointed actuary 委任精算师 BzG!Rg|J  
appointed auditor 委任核数师；委任审计师 `- uZv  
appointed trustee 委任的受托人 (^@;`8Dy8  
appointer 委任人 3\U,Kg  
apportioned pro rata 按比例分摊 ?U.&7yY  
apportionment 分配；分摊 e^l+#^fR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N4GIb 6  
apportionment formula 分摊方程式 oT5rX ,8  
apportionment of estate duty 遗产税的分摊 JXa%TpI: E  
appraisal 估价；评估 N6 }i>";_;  
appreciable growth 可观增长 h}VYA\+<B  
appreciable impact 显着影响 jJ{ w -$  
appreciable increase 可观增长 x.4)p6  
appreciation 增值；升值 ` a<|CcUGU  
appreciation against other currencies 相对其他货币升值 @0@'6J04  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W2o8Fu   
appreciation tax 增值税 `efH(  
appropriation 拨款；拨用；拨付 hcqmjqJ  
appropriation account 拨款帐目 [2fiHE  
Appropriation Bill 拨款法案 x@bl]Z(ne/  
appropriation-in-aid system 补助拨款办法 #lVl?F+~  
approved assets 核准资产 DuC u6j  
approved basket stock 认可一篮子证券 @OL3&R  
approved budget 核准预算 '/"M02a  
approved charitable donation 认可慈善捐款 Qre&N_  
approved charitable institution 认可慈善机构 ~>-;(YU"t  
approved currency 核准货币；认可货币 #p9z#kin  
approved estimates 核准预算 gu%'M:Xe  
approved estimates of expenditure 核准开支预算 AZ Lt'9UD  
approved overseas insurer 核准海外保险人 0o'ML""j  
approved overseas trust company 核准海外信托公司 Jtk.v49Ad>  
approved pooled investment fund 核准汇集投资基金 J$ih|nP  
approved provident fund scheme 认可公积金计划 +`vZg^_c`  
approved provision 核准拨款 qZ]VS/5A  
approved redeemable share 核准可赎回股份 (j8,n<o  
approved regional stock 认可地区性证券 Q8/0Cb/  
approved retirement scheme 认可退休金计划 $4~}_phi  
approved subordinated loan 核准附属贷款 a_fW{;}[  
arbitrage 套戥；套汇；套利 L
yPBFo[?  
arbitrageur 套戥者；套汇者 o5G"J"vxe  
arbitrary amount 临时款项 s$y#Ufz  
arrangement 措施；安排；协定 /v ;Kb|e  
arrears 欠款 a0W\?  
arrears of pay 欠付薪酬 arH\QPaka'  
arrears of revenue 逾期未收税款；逾期未收的帐项 J,M5<s[Xqt  
articles of association 组织章程；组织细则；组织章程细则 oP`M\KXau  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o%JIJ7M  
ascertainment of profit 确定利润 (w:ACJ[[  
"Asia Clear" “亚洲结算系统” F>-@LOqHy  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 s\1_-D5]Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .nY6[2am  
Asian Development Fund [ADF] 亚洲发展基金 g4qdm{BL  
Asian dollar bond 亚洲美元债券 HkB<RsS$p_  
Asian dollar market 亚洲美元市场 C- Rie[  
Asian dollar rate 亚洲美元利率  YaZ"&i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &-)Y[#\J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r0uXMr=Z96  
asked price 沽盘；喊价；索价；卖方报价 f?I *`~k  
assessable income 应评税入息 .t%Vx  
assessable loss 应评税亏损 ^{+:w:g  
assessable profit 应评税利润 ~ai' M#  
assessable value 应评税值 Ewsg&CCN  
assessed profit 估定利润 I\6<)2j/L  
assessed value 经评估价值 DT]p14@t9  
assessment 评税；评定；估价；评税单 :mHtK)z~  
assessment number 评税编号；估价编号 S7>gNE;%]u  
assessment of additional tax 补加税评税 [k{iN1n  
assessment of performance 业绩评估；实绩评价 Q>c6ouuJ  
Assessor 评税主任 Y_YIJ@  
asset price bubbles 资产价格泡沫 <%JO3E  
asset-backed securities 具资产保证的证券 cQ ;Ry!$  
assets accretion 资产增值 DN{G$$or  
assets and liabilities 资产与负债 x{o5Ha{  
assets betterment statement 资产递增表；资产改进表 [j
n;| 3  
assets lending 实物放款；有抵押贷款 *

K^O oS  
assets of the company passing on the death 死者去世时转移的公司资产 f0bV]<_
9
 
assets pledged as security for liabilities 用作负债抵押的资产 }? '9L:  
assets portfolio 资产投资组合 =v=!x  
assets price 资产价格 yQ&%* ?J  
assets quality 资产质素 1b%7FrPkd  
assets realization 资产变现 R'HA>?D  
assets refinancing arrangement 资产再集资安排 \ OINzfbr  
assets securitization 资产证券化 '*Mb .s"  
assets situated outside Hong Kong 在香港以外地方的资产 mn
aD KeA  
assets stripping 削减资产；拆卖资产 ga9:*G!b{)  
assets value 资产值 =0yJ2[R7Do  
assignee 承让人 Z_WTMs:x!  
assignment 转让；转让书；转让契 wz)9/bL  
assignment of interest 权益转让 8mddI  
assignment of letters patent and trade mark 专利证书及商标转让 nv Gd:]Z  
assignment of property 物业转让；物业转让书 (uc)^lfX  
assignment right 转让权 F@K;A%us)  
assignor 转让人 ;@s~t:u  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8J U~Q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 RteTz_z{  
associate member 附属会员 r@UY$z  
associated body corporate 相联法人团体 M.^A`  
associated company 相联公司；联属公司 `bF;Ew;  
associated corporation 相联法团 =_6h{f&Q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?O Nw*"9  
公认会计师公会〔英国〕 rM.<Gi05Qe  
Association of Futures Exchange Brokers 香港期货经纪协会 cHct|Z u  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )Dpt<}}\  
association of underwriters 承保人组织 ^{bEq\5&  
assumption of control 接管 [ [CXMbD`*  
assurance 担保；保险；转易；转易书 M 7$4KFNp  
assurance of interest 权益的转易 g$LwXfg  
at 19XX price 按一九ＸＸ年价格计算 &JM;jSz  
at a discount 按赔价计算；按贴水价格计算；打折扣 }Cg~::,"  
at a premium 按溢价计算；按升水价格计算 N0hU~|/  
at call 通知付款；按通知  IomJo  
at constant market price 按固定市价计算 =nZd"t'p|  
at constant price 按固定价格计算 >g2
.z>  
at cost 按成本计算 JAlsc]XtO9  
at current market price 按当时市价计算；按现时市价计算 Bz~h-  
at current price 按当时价格计算；按现时价格计算 s\R?@  
at factor cost 按要素成本计算；按生产要素成本计算 t+q`h3
 
at money-of-the-day price 按付款当日价格计算 E1g$Wh
XIS  
at or better 按指定或较佳价位〔买卖指令〕 1\{F.v  
at par 按面值计算；平价 S6X<3L`FfH  
at sight 见票即付 Rx-i.EtZ  
at the close 按收市盘 zD-8#H35X"  
at the opening 按开市盘 PaJwM%s)L  
attestation 见证；见证条款 'A2"&6m)28  
at-the-money option 平价期权 _8`
;Xgp  
attorney 受权人；受托代表人 VbR.tz  
attornment 新拥有人承认书 0+i,,^x.  
attributable profit 可归属利润 +[`%b3Nk  
attributable share value 可归属股份价值 5~0;R`D  
Auckland Stock Exchange 奥克兰证券交易所 L
dUpVO8)l  
auction 拍卖 ;mlIWn  
auctioneer 拍卖商 ]~ UkD*Ct  
audit 审计；核数 _S1uJ~j;E  
Audit Commission 审计署 RVx<2,['  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] k<qH<<r*  
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〕 .CpO+z  
audit review 帐目审查
l/NK.Jr  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 XS/TYdXB8  
audited account 审计帐目；经审计的帐目 s$6#3%h  
audited annual account 经审计的周年帐目 ZW%`G@d"H-  
audited balance sheet 经审计的资产负债表 "ukbqdKD  
auditor 核数师；核数主任；审计师 D*,H%xA  
auditor's certificate 核数师证明书；审计师证明书 J< M;vB)  
auditor's report 核数师报告；审计师报告 tn1aH +  
Aussie bond 澳元债券 B35f5m7r  
austerity budget 紧缩预算 $g;xw?~#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "FS.&&1(  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~T9[\nU\  
Australian Dollar [AUD] 澳元 itvdzPO  
Australian Options Market 澳大利亚期权市场 a|
cD{d  
Australian Securities Commission 澳洲证券事务监察委员会 rd{(
E  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 SbivW5|61  
Australian Stock Exchange 澳大利亚证券交易所 wv-8\)oA  
Austrian Schilling [ATS] 奥地利先令 DBDfBb  
authentication 认证；鉴证 jp`N%O]6  
authority to purchase 委托购买证；委购书 `_)dEu  
authorization 认可；核准；授权；授权书 ;0gpS y$#  
authorization by direction 指示授权 q(W@=-uDK  
authorization by instruction 指令授权 +Z*%,m=N(  
authorization by warrant 令状授权 I),8EEf\  
authorization of unit trust 单位信托的认可 4[q *7m  
authorized agent 指定代理人 %}:J 9vra  
authorized capital 法定资本 +dv@N3GV  
authorized clerk 出市员 rkl7p?  
authorized dealer 认可交易商 06$9Uz9  
authorized financial institution 认可财务机构 P0=F9`3wb  
authorized fund 认可基金 {5JXg9um  
authorized fund house 获授权的基金公司；认可基金公司 C-Z,L#  
authorized institution 认可机构 }1dh/Cc`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Tp13V.|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 LAeXe!y  
authorized insurer 获授权保险人；获认可承保人 DBRJtU!5x  
authorized investment 特准投资项目 T-TH. R  
authorized person 获授权人 -C+vmY*@  
authorized representative 获授权代表 Jhc
S  
authorized share capital 法定股本 GZo4uwG@a  
automated quotation system 自动报价系统 <~OyV5:6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ND>}t#^$  
自动交易系统〔香港期货交易所有限公司〕 qfU3Cwy  
automatic adjustment mechanism 自动调整机制 }d(6N&;"zN  
automatic adjustment system 自动调整系统 u@B"*V~K  
Automatic Clearing House 自动票据交换所 ]'q<wPi  
automatic exchange rates accumulation system 自动化汇率累集系统 YBP{4Rl  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 pxj"<q`nw8  
automatic teller machine [ATM] 自动柜员机 e)kf;Hkf  
autopay 自动转帐 /slML~$t<  
available assets 可用资产 9@06]EI_  
available fiscal reserve 现存财政储备 7Go!W(8  
available profit 可用利润 T_WQzEL^  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 w6_}] &F  
average 平均；平均数；海损 '\Ub*m((1O  
average basic salary 平均基本薪金 d,)L,J  
average consumer expenditure 平均消费开支；一般消费开支 F`u~Jx8.*  
average cost 平均成本 y(
k2p  
average cost of land production 增辟土地平均成本 Kf.b <wP{  
average daily turnover 平均每日成交额 6X7_QBC)  
average daily wage rate 平均每日工资率 kXWx )v  
average expenditure pattern 平均开支模式 $u :=lA:N  
average growth rate 平均增长率 F@BNSs N=  
average net fixed assets 固定资产平均净值 -)@.D>HsOt  
average of relatives 相对价格平均数 6D],275`J  
average price 平均价格 $m>e!P>%u  
average propensity to consume 平均消费倾向；一般消费倾向 UL/>t}AG  
average propensity to save 平均储蓄倾向；一般储蓄倾向 P7b2I=t
 
average rate 平均率 ,o)MiR9-[A  
average revenue 平均收入；平均收益 ,n*.Yq  
average stock 平均库存；平均存货 _$0Ix6y,  
average yearly rent 平均年租  t>xV]W<  
avoidance of double taxation 避免双重课税 iYf4 /1IG,  
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 L2qF@!Yy=  
JI&>w-~D  
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