一些有用的会计术语(也不知道发的地方对不对)A

A: P2;I0 !  
A share Ａ股；甲类股份 GP\Pk/E  
abatement of tax 减税；减扣免税额 ^UAL5}CQt  
ABN AMRO Bank N.V. 荷兰银行 RxVf:h'l  
above-the-line expenditure 线上项目支出；经常预算支出 vS|uN(a.P  
above-the-line receipt 线上项目收入；经常预算收入 1Q ^YaHzuW  
ABSA Asia Limited 南非联合亚洲有限公司 ZNvnVW<  
absolute change 绝对数值变更 -] .Y";  
absolute expenditure 实际开支 `+/xA\X]  
absolute guideline figure 绝对准则数字 ` 'y[
i  
absolute interest 绝对权益 -5 YvtL  
absolute order of discharge 绝对破产解除令 ) b vZ~t+^  
absolute profit margin 绝对利润幅度 }{Ncww!iN  
absolute value 实值；绝对值 +\a`:QET  
absolutely vested interest 绝对既得权益 Y|iJO>_Uu=  
absorbed cost 已吸收成本；已分摊成本 Q@-7{3  
absorption 吸收；分摊；合并 BI,j/SRK  
absorption rate 吸收率；摊配率；分摊率 ~rX2oLw{&  
ACB Finance Limited 亚洲商业财务有限公司 a}+7MEUmZ/  
acceptable form of reciprocity 合理的互惠条件 =@d IM  
acceptable rate 适当利率；适当汇率 Cq,ox'kGl  
acceptance agreement 承兑协议 YdK]%%  
acceptance for honour 参加承兑 PDnwaK   
acceptor 承兑人；接受人；受票人 3./4] _p  
acceptor for honour 参加承兑人 RrDNEwAr  
accident insurance 意外保险 zp2IpYQ,3  
Accident Insurance Association of Hong Kong 香港意外保险公会 !`G7X  
accident insurance scheme 意外保险计划 |NcfR"[c  
accident year basis 意外年度基准 Y(4#b`k3  
accommodation 通融；贷款 D{aN_0mT  
accommodation bill 通融票据；空头票据 Ex ?)FL$4  
accommodation party 汇票代发人 `_6!nkq8  
account balance 帐户余额；帐户结余 jtk2>Ol  
account book 帐簿 @,63%  
account collected in advance 预收款项 b1}P3W  
account current book 往来帐簿 <|s9@;(I  
account of after-acquired property 事后取得的财产报告 nKJJ7 RL  
account of defaulter 拖欠帐目 "s]c79t  
account payable 应付帐款 bX:ARe O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^
< ,Np+  
account receivable 应收帐款 n(gw%w+\7  
account receivable report 应收帐款报表 0vs9# <&V  
account statement 结单；帐单；会计财务报表 q=5#t~?  
account title 帐户名称；会计科目 Ny>tJ~I  
accountant's report 会计师报告
4 }l,F  
Accountant's Report Rules 会计师报告规则 I T)rhi:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i[~oMwc&  
Accounting Arrangements 《会计安排》 b0CtQe  
accounting basis 会计基础 zhDmZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 h
Y.zwotH  
Accounting Circular 《会计通告》 |-hzvuSX  
accounting class 会计类别 c%aY6dQG&%  
accounting date 记帐日期；会计结算日期 rlvo&(a  
accounting for money 款项核算 T6|zT}cb  
Accounting Officer 会计主任 byYdX'd.  
accounting period 会计报告期；会计期 {@u;F2?  
accounting policy 会计政策；会计方针 {iqH 27\E  
accounting practice 会计惯例 V=}b>Jo2j  
accounting principle 会计准则 L_.
BcRy  
accounting record 会计记录 9IKFrCO9,  
accounting report 会计报告 VN[h0+n4Th  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 dE*n
!@  
Accounting Society of China 中国会计学会 ;wfzlUBC  
accounting statement 会计报表 oY
:6
a  
accounting system 会计制度；会计系统 `?Yh`P0  
accounting transaction 会计事项；帐务交易 ldo7}<s  
accounting treatment 会计处理 iNR6BP W  
accounting year 会计年度 {|%N  
accretion 增值；添加 j5ZeYcQ-  
accrual 应计项目；应累算数目 |\j'Z0  
accrual basis 应计制；权责发生制 j(!M  
accrual basis accounting 应计制会计；权责发生制会计 2B7X~t>8a  
accrue 应累算；应计 xn&G`  
accrued benefit 应累算利益 >_1*/o JO  
accrued charges 应计费用 zxtx~XO  
accrued cumulative preference share dividend 应累算的累积优先股股息 cjU*  
accrued expenses 应累算费用 c<j2wKz  
accrued interest payable 应付利息；应计未付利息 LXaT_3;  
accrued interest receivable 应收利息；应计未收利息 31LXzQvFG  
accrued right 累算权益 yAoJ?<4^W  
accruing profit 应累算的利润 :luVsQ  
accumulated fiscal reserve 累积财政储备 E8WOXoP(  
accumulated profit 累积利润；滚存溢利 Lo
LmT7  
accumulated reserve 累积储备 8oG0tX3i  
accumulation of surplus income 累积收益盈余 B~cQl  
acquired assets 既得资产 q28i9$Yqj\  
acquisition 收购；购置；取得 AHP_B&s,Qe  
acquisition cost 购置成本 lkK+Fm  
acquisition expenses 购置费用 mu2r#I  
acquisition of 100% interest 收购全部股权 oQ=Q}  
acquisition of control 取得控制权  KAmv7  
acquisition of fixed assets 购置固定资产 1e*+k$-{  
acquisition of shell “买壳” *M5=PQfb  
acquisition price 收购价 T=}(S4n#BX  
act of God 天灾 *doK$wYP  
acting partner 执事合伙人 -cCujDM#T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |eIN<RY5  
active partner 积极参与的合伙人 R74kt36M  
active trading 交投活跃 w} *;^n  
actual circulation 实际流通 (bi}?V*
 
actual cost 实际成本 @^:R1c![s  
actual expenditure 实际开支；实际支出 1Tf"<Dp  
actual income 实际入息；实际收入；实际收益 pGz-5afL  
actual market 现货市场 \~1M\gZP  
actual price 现货价；实际价格 kC"<4U  
actual profit 实际利润 Uu{I4ls6B  
actual quotation 实盘；实际价位；实际报价 zCT Wi  
actual year basis 按实际年度计算 imAsE;:  
actuals 实货 Z VuHO7'  
actuarial investigation 精算调查 [K;J#0V+&L  
actuarial principle 精算原则 <Brq7:n|  
actuarial report 精算师报告 7=t4;8|j;  
Actuarial Society of Hong Kong 香港精算学会 aEVBU  
actuarial valuation 精算师估值 DPJ#Y -0  
actuary 精算师
M"2Tuwz  
ad referendum agreement 暂定协议；有待覆核的协定 V2cLwQ'0  
ad valorem duty 从价税；按值征税 n'{cU(  
ad valorem duty system 从价税制 5bX SN$7|  
ad valorem fee 从价费 (Bd8@}\u_  
ad valorem tariff 从价关税 NH$a:>  
additional allowance 额外免税额 - *!R  
additional amount for unexpired risk 未过期风险的额外款额 y~An'+yBa  
additional assessable profit 补加应评税利润 v'7,(.E  
additional assessment 补加评税 }<o.VY&;.  
additional commitment 额外承担 [
k.|iCD  
additional commitment vote 额外承担拨款 S,Boutd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \5 IB/*  
additional dependent parent allowance 供养父母额外免税额 Yjv}@i"  
additional provision 额外拨款 )
y(pd
 
additional stamp duty 附加印花税 zlZ$t{[,  
additional tax 补加税罚款；补加税款 40N8?kQ}?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5BCXI8Ox9x  
adjudged bankrupt 被裁定破产 TU{^/-l  
adjudicated bankrupt 裁定破产人 W[[3'JTF  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D)XF@z;  
adjudication of bankruptcy 裁定破产；宣告破产 o ^L3Xiv  
adjudication of insolvency 裁定无力偿还债务 1u7Kc'.xc  
adjusted actual 经调整的实数；调整后的实数 "qUUH4mR
`  
adjusted current assets 经调整的流动资产；调整后的流动资产 y^tuybpZY<  
adjusted figure 经调整的数字；调整后的数额 Qx|m{1~-  
adjusted liabilities 经调整的负债；调整后的负债 <Yu}7klJE  
adjusted loss 经调整的亏损；调整后的亏损 x):cirwkl  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ";yCo0*  
adjusted profit 经调整的利润；调整后的利润 7udMF3;>  
adjusted surplus 经调整的盈余额；调整后的盈余额 Vm6G5QwM  
adjusted value 经调整的价值；调整后的价值 r7/y'Y]O  
adjustment 调整；修订；理算〔保险〕 @dQIl#  
adjustment centre 调剂中心 B
Rbx.  
adjustment lag 调整过程的时间差距；调整时差 >4`("#  
adjustment mechanism 调整机制 C1^=se  
adjustment of loss 亏损调整 7A?~a_Ep  
adjustment process 调整过程；调整程序 1GKd*z  
adjustment range 调整幅度 [ps5;  
administered exchange rate 受管制汇率 " m<]B  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6Y0k}+j|>E  
administration expenses 行政费用 SuU,SE'TX  
administration fee 手续费；行政费 n=l>d#}$%T  
administration in bankruptcy 破产管理 J`a$"G B.  
administration order 遗产管理令 %N_5p'W  
administrator 管理人；遗产管理人 [ !/u,  
administrator of the estate 遗产管理人 4%1sOnl  
admission of debt 债项承认书 jIwz G+)$P  
admission of proof 接纳债权证明 0P^RciC f  
advance 放贷款项；垫付款项；预支款项；预付款项 (:Rj:8{  
advance account 暂支帐目；预付款帐户 7
J,j
 
advance compensation 预付补偿金 I}Uj"m`>  
advance from shareholder 股东垫款 ED&>~~k)  
advance pending reimbursement 预支以待日后付还 \\XvVi:B  
advanced economy 先进经济体系 ra=U,  
advancement 预付；预付财产 -iWt~  
advances warrant 垫款令 z^+f3-Z  
advancing 贷出 U|.kAI*  
adverse balance 逆差 Ecp]fUQK  
adverse exchange 逆汇 Y~#m-
y  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]3]I`e{  
advice for collection 托收通知书 =mxG[zDtQ  
advice of drawing 提款通知书；汇票通知书 XQ]noaU  
advice of payment 付款通知 #4iSQ$0  
Advisory Committee [Securities and Futures Commission] ^JZ]?iny  
谘询委员会〔证券及期货事务监察委员会〕 @ofivCc<%  
Advisory Committee on Diversification 经济多元化谘询委员会 .6aC2A]es  
affidavit 誓章；遗产申报誓章
&?flH;  
affidavit of no receipt 述明无收款的誓章 3ha^NjE  
affiliate 联号；联营公司；附属公司 kx0(v1y3gT  
affiliated company 附属公司；联号；联营公司 reJw&t}Q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Z8*E-y0  
affordability 负担能力 lJ;7sgQ#  
African Development Bank [AfDB] 非洲开发银行 ste0:.*qb  
after-acquired property 事后取得的财产 esU9  
after-hours dealing 市后交易 ;+] mcgN!  
after-tax profit 税后盈利；税后利润；税后溢利 (CFm6p'RZ  
agency agreement 代理协议 O_}R~p  
agency expenses 代理机构的开支 NovF?kh2  
agency fee 代理费 $Y* d ' >  
Agency Law 《代理法》 N|-M|1w96  
agent 代理人；承销人 5'wWj}0!%  
agent of company 公司代理人 Uo?g@D  
agent's fee 代理人费；经纪费 |N, KA|Gdq  
aggregate 总计；总数；总体数字 I WKq_Zjkz  
aggregate amount 总款额；总额 F,+nj?i!  
aggregate assets and liabilities 总体资产与负债 TG9 a1q  
aggregate at constant price 按固定价格计算的总体数字 '4k l$I  
aggregate demand 总需求 -l)vl<}  
aggregate gross position 总持仓量 [AkL6  
aggregate limit 总限额 !m8MyZ}%  
aggregate of salaries tax 合计薪俸税 Vc0C@*fVM  
aggregate performance 总体表现；总体业绩 x9Um4!/t  
aggregate supply 总体供应 l#u$w&  
aggregate surplus 总盈余 I^S gWC  
aggregate total 整体总额 0'q&7 MV  
aggregate value 总值；合计价值 jez=q  
aggregated basis 合计基准 mh&wvT<:{  
aggregated net chargeable income 合计应课税入息实额 6BK-(>c(6  
aggregation 合并计算；合计；总和 8AL`<8$  
aggregation of incomes of husband and wife 夫妇入息合并计算 /vC|_G|{  
aggregation of property 财产的总和 =y+gS%o$  
agio 差价；贴水 J=?`~?Vbo  
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》 7u7`z%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment f_v@.vnn.  
《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》
T40&a(hXQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment D! TFb E  
《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》 ramYSX@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment N?7MYP
 
《香港政府和大韩民国政府关于相互促进和保护投资协定》 M ,!Dhuas  
agreement for a settlement 授产协议 7L3:d7=MIW  
agreement for assignment 转让协议 ]e`&py E  
agreement for sale 售卖协议；买卖协议 C#<b7iMg  
agreement for sale and purchase 买卖协议 8Ld{
Xg  
agreement for the payment of interest 支付利息协议 SQ&nQzL  
agreement for the repayment of money 还款协议 A$d)xq-]K  
agreement of reinsurance 再保险协议 &%eWCe++  
Agricultural Bank of China 中国农业银行 @GTk
S!86  
air passenger departure tax 飞机乘客离境税 X
c8r[dX  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Lv;% z  
airport tax 机场税 b)ytm=7ha  
alcohol duty 酒精税 Y$JGpeq8w  
alienation 让与；让渡；转让 4z6i{n-k  
alimony 生活费；赡养费 N,kPR  
All Ordinaries Index [AOI] 所有普通股指数 xAJ N(8?  
all risks 全险；综合险 J:W|2U="  
All Sales Record for Stock Market 《股票市场成交报告》 E%Tpby}^'  
Allied Capital Resources Limited 新联财务有限公司  W^dk:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 })#VO-J  
allocation letter 拨款信件 Ub[SUeBGH  
allocation of fund 分配款项；预留款项 DpD19)ouy  
allocation of profit 利润分配；溢利分配 :\hcl&W:  
allocation warrant 拨款令 j'L/eps?S  
allotment 分配；配股 vVvx g0  
allotment notice 股份配售通知；配股通知 _{Z!$q6,  
allotment of shares 股份分配 `Xs3^FJt  
allowable 可获宽免；免税的 l$[7pM[  
allowable business loss 可扣除的营业亏损 lL8
pIcQW  
allowable expenses 可扣税的支出 rK` x<  
allowance 免税额；津贴；备抵；准备金 ZVu_E.4.  
allowance for debts 债项的免税额 QjT$.pUd  
allowance for depreciation by wear and tear 耗损折旧免税额 f6/<lSoW  
allowance for funeral expenses 殡殓费的免税额 .,({&L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R:N4_4& C~  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ygeg[S!7  
allowance to debtor 给债务人的津贴 8M6 Xd]{%  
alteration of capital 资本更改 t)qu@m?FZ)  
alternate trustee 候补受托人 HpLCOY1-  
amalgamation 合并 9j94]w2v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VrQgn9L  
ambit of charges 征税范围；收费范围 xE>jlr?  
amended valuation 经修订的估值 _PPZ!r(  
American Commodities Exchange 美国商品交易所 da[=d*I.  
American Express Bank Limited 美国运通银行 FS'|e?WU  
American Stock Exchange 美国证券交易所 8-#_xsZ^;  
amortization 摊销 b@v_db]|t.  
amount due from banks 存放银行同业的款项 q8Jhs7fv  
amount due from banks abroad 存放海外银行同业的款项 "rl(%~Op  
amount due from holding companies 控股公司欠款 bF2RP8?en  
amount due from local banks 存放本港银行同业的款项 ?Z^?A^; }$  
amount due to banks 银行同业的存款 ~Un+Zs%24  
amount due to banks abroad 海外银行同业的存款 8Cx6Me>,=  
amount due to holding companies 控股公司存款 q\DN8IJ  
amount due to local banks 本港银行同业的存款 YL?2gBT  
amount due to outport banks 外埠银行同业的存款 hw5NHZ I'  
amount for note issue 发行纸币的款额 z:Y Z]   
amount of bond 担保契据的款额 ,r5'nDV=d  
amount of consideration 代价款额 r!+..c  
amount of contribution 供款数额
QT8GP?F  
amount of indebtedness 负债款额 I3I1<}>]Z  
amount of principal of the loan 贷款本金额 Y
amu"#  
amount of rates chargeable 应征差饷数额 y -6{>P/  
amount of share capital 股本额 k2 _i;v  
amount of sums assured 承保款额 o:wI{?%-3  
amount of variation 变动幅度 [,bra8f[C  
amount of vote 拨款数额 ;OMR5KAz  
amount payable 应付款额 N4HIQ\p  
amount receivable 应收款额 6y+_x'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kJ'rtz4QO  
analysis 分析 :QoW*Gs1  
ancillary risk 附属风险 0#G@F5; <  
annual account 周年帐目；周年帐目报表；年度决算；年结 \k4em{K  
annual accounting date 年结日期 .#q]{j@Ot  
annual allowance 每年免税额；年积金；年度津贴；年津 ~:JoKm`vU  
annual balance 年度余额 !eu\ShI  
annual disposable income 每年可动用收入 !{1;wC(b  
annual estimates 周年预算 olv0w;s  
annual fee 年费 d6+$[4w  
annual general meeting 周年大会 2RbK##`vC  
annual growth rate 年增率；每年增长率 v:F_!Q  
annual long-term supplement 长期个案每年补助金 AAXlBY6Y-  
annual pensionable emolument 可供计算退休金的年薪 fzdWM:g  
annual report 年报 ]Y3
NmL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 11^.oa+`  
annual return 周年报表；周年申报表；每年报税表格 IRknD3LX  
Annual Return Rules 《周年报表规则》 u~xfI[8C  
annual review of consumer prices 每年消费物价回顾 ;!hwcOkX  
annual roll-forward basis 逐年延展方式 ]qd$rX  
annual salary 年薪 &wa2MNCG8  
annual statement 年度报表；年度决算表 c 8
t  
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 Y&uwi:_g  
annuitant 年金受益人 h}y]
Pt?  
annuity 年金 %O|+`"  
annuity contract 年金合约 0SV<Pl^  
annuity on human life 人寿年金 ^7Rc\  
antecedent debt 先前的债项 3<x1s2
U  
ante-dated cheque 倒填日期支票 WR"?j9y_q  
anticipated expenditure 预期开支 B"Ma<"HU  
anticipated net profit 预期纯利 nl-y0xD9c  
anticipated revenue 预期收入 M!wa }  
anti-inflation measure 反通货膨胀措施 drQI@sPp  
anti-inflationary stance 反通货膨胀立场 .fgVzDR|+  
apparent deficit 表面赤字 [C#H _y(  
apparent financial solvency 表面偿债能力 r!<)CT}D  
apparent partner 表面合伙人 diWi0@  
application for personal assessment 个人入息课税申请书 ID]E3K  
application of fund 资金应用 vbh 5  
application to release as liquidator and to destruct the books of accounts and documents L9$`zc  
申请免除清盘人职务及毁灭帐簿与文件 ew.jsa`TrW  
appointed actuary 委任精算师 `N}aV
Ns  
appointed auditor 委任核数师；委任审计师 @tIY%;Bgk  
appointed trustee 委任的受托人 2C Fgit  
appointer 委任人 L,O.XR  
apportioned pro rata 按比例分摊 zCdcwTe  
apportionment 分配；分摊
p:;`X!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _Rb>py  
apportionment formula 分摊方程式 Xqy9D ZIn  
apportionment of estate duty 遗产税的分摊 KG=57=[  
appraisal 估价；评估 1EMud,,:  
appreciable growth 可观增长 :V0sKg|sS  
appreciable impact 显着影响 ES)@iM?5  
appreciable increase 可观增长 oCxy(q'y  
appreciation 增值；升值 L.s$|%  
appreciation against other currencies 相对其他货币升值 /:d6I].  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 msVi3`q~  
appreciation tax 增值税 Qt\^h/zjG  
appropriation 拨款；拨用；拨付 Q*N{3G!  
appropriation account 拨款帐目 sOO_J!bblP  
Appropriation Bill 拨款法案 Aw]kQ\P&  
appropriation-in-aid system 补助拨款办法 ES\=MO5a7  
approved assets 核准资产
MwC}  
approved basket stock 认可一篮子证券 K|Xr~\=  
approved budget 核准预算 G ?Hx"3:?  
approved charitable donation 认可慈善捐款 5uX-onP\[  
approved charitable institution 认可慈善机构 W6s-epsRmT  
approved currency 核准货币；认可货币 ?="?)t[  
approved estimates 核准预算 ZY|$[>X!  
approved estimates of expenditure 核准开支预算 4(dgunP  
approved overseas insurer 核准海外保险人 mpNS}n6  
approved overseas trust company 核准海外信托公司 ] T<#bNK\1  
approved pooled investment fund 核准汇集投资基金 
|va^lT  
approved provident fund scheme 认可公积金计划 7Bym?  
approved provision 核准拨款 6~-,.
{Y  
approved redeemable share 核准可赎回股份 5.LfN{gE)  
approved regional stock 认可地区性证券 BS=~G+/:|  
approved retirement scheme 认可退休金计划 lhPxMMS`j  
approved subordinated loan 核准附属贷款 4"pU\g  
arbitrage 套戥；套汇；套利 u`;P^t5  
arbitrageur 套戥者；套汇者 FR']Rj  
arbitrary amount 临时款项 sp&gw XPG  
arrangement 措施；安排；协定 ]*hH.ZBY"^  
arrears 欠款 P*]hXm85[K  
arrears of pay 欠付薪酬 A">R-1R  
arrears of revenue 逾期未收税款；逾期未收的帐项 P]O=K  
articles of association 组织章程；组织细则；组织章程细则 )x<BeD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `B~zB=}  
ascertainment of profit 确定利润 Ig<# {V  
"Asia Clear" “亚洲结算系统” CK#i 6!~r  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 NX5$x/uz  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .^6yCs5~`  
Asian Development Fund [ADF] 亚洲发展基金 :'FCeS9  
Asian dollar bond 亚洲美元债券 DP-0,Gt&Xj  
Asian dollar market 亚洲美元市场 3RF`F i  
Asian dollar rate 亚洲美元利率 V KxuK0{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )nG

H$Mu  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 KE6XNG3  
asked price 沽盘；喊价；索价；卖方报价 },@ex  
assessable income 应评税入息 *L~?.9R  
assessable loss 应评税亏损 nkzH}F=<  
assessable profit 应评税利润 Qff.QI,  
assessable value 应评税值 Yd(<;JKF[  
assessed profit 估定利润 vY7@1_"  
assessed value 经评估价值 X}wo$
t  
assessment 评税；评定；估价；评税单 4y.qtiIP>$  
assessment number 评税编号；估价编号 &smZ;yb|'h  
assessment of additional tax 补加税评税 8F&Y;  
assessment of performance 业绩评估；实绩评价 m8V
}E&6  
Assessor 评税主任 Q_Wg4n5  
asset price bubbles 资产价格泡沫 `2/V.REX$h  
asset-backed securities 具资产保证的证券 yJ="dEn>i"  
assets accretion 资产增值 dZox;_b  
assets and liabilities 资产与负债 [FZq'E"87  
assets betterment statement 资产递增表；资产改进表 TPs ]n7]:  
assets lending 实物放款；有抵押贷款 "|Kag|(qB  
assets of the company passing on the death 死者去世时转移的公司资产 m@UrFPZ  
assets pledged as security for liabilities 用作负债抵押的资产 ^#XQ2UN  
assets portfolio 资产投资组合 k?rJGc G  
assets price 资产价格 ]:;dJc'  
assets quality 资产质素 \XO'7bNu-  
assets realization 资产变现 &;sW4jnt  
assets refinancing arrangement 资产再集资安排 aU@1j;se@  
assets securitization 资产证券化 E $P?%<o  
assets situated outside Hong Kong 在香港以外地方的资产 ]V)*WP#a  
assets stripping 削减资产；拆卖资产 #q>\6} )  
assets value 资产值 E3] 8(P%D-  
assignee 承让人 ]57yorc`  
assignment 转让；转让书；转让契 0gGr/78   
assignment of interest 权益转让 ;XQ27,K&  
assignment of letters patent and trade mark 专利证书及商标转让 !zsrORF{  
assignment of property 物业转让；物业转让书 {  '402  
assignment right 转让权 @j"6f|d  
assignor 转让人 %@:6&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =\
k:]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [$F*R@,&  
associate member 附属会员 ~N2=44e  
associated body corporate 相联法人团体 2liJ^ `  
associated company 相联公司；联属公司 do*aE  
associated corporation 相联法团 <k0/O  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] p I~;3T:!  
公认会计师公会〔英国〕 G8 q<)  
Association of Futures Exchange Brokers 香港期货经纪协会 Uu52uR  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 M[+#*f.T}  
association of underwriters 承保人组织 Yep~C%/}  
assumption of control 接管 jSSEfy>^  
assurance 担保；保险；转易；转易书 ExMd$`gW  
assurance of interest 权益的转易 B*Ey&DAV  
at 19XX price 按一九ＸＸ年价格计算 Rt:^'Qi$!  
at a discount 按赔价计算；按贴水价格计算；打折扣 ];jp)P2o  
at a premium 按溢价计算；按升水价格计算 LlS~J K  
at call 通知付款；按通知 2[;~@n1P  
at constant market price 按固定市价计算 ,p#r; O<O  
at constant price 按固定价格计算 o@7U4#E  
at cost 按成本计算 c%bzrYQvA;  
at current market price 按当时市价计算；按现时市价计算 !Qf*d;wxn(  
at current price 按当时价格计算；按现时价格计算 i"=lxqWeaV  
at factor cost 按要素成本计算；按生产要素成本计算 dWY{x47  
at money-of-the-day price 按付款当日价格计算 m@u%3*:  
at or better 按指定或较佳价位〔买卖指令〕 yn"4qC#Z  
at par 按面值计算；平价 tj*/%G{Y  
at sight 见票即付 +KD7Di91<K  
at the close 按收市盘 ;4(}e{  
at the opening 按开市盘 x7Gf):,LK
 
attestation 见证；见证条款 ktS^^!,l%  
at-the-money option 平价期权 L|}s Z\2!  
attorney 受权人；受托代表人 d S'J@e=#  
attornment 新拥有人承认书 l^$'6q"  
attributable profit 可归属利润 $:\`E56\  
attributable share value 可归属股份价值 FE]UqB  
Auckland Stock Exchange 奥克兰证券交易所 )0]U"Nf ho  
auction 拍卖 UG=]8YY!  
auctioneer 拍卖商 |2%|=  
audit 审计；核数 0AdxV?6z  
Audit Commission 审计署 Fi;H  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^8A[ ^cgq  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 !%D';wQ,/  
audit review 帐目审查 !nvg:$.&  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 x}nBUq:  
audited account 审计帐目；经审计的帐目 3kk^hvB+f  
audited annual account 经审计的周年帐目 15q^&l[Q  
audited balance sheet 经审计的资产负债表 )TKn5[<4  
auditor 核数师；核数主任；审计师 (Li0*wRb  
auditor's certificate 核数师证明书；审计师证明书 zsd1n`r  
auditor's report 核数师报告；审计师报告 Wy*+8~@A  
Aussie bond 澳元债券 dgIH`<U$  
austerity budget 紧缩预算 9X%: ){  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0?(uqjD:  
Australia All Ordinaries Index 澳洲所有普通股票指数 ><Zu+HX  
Australian Dollar [AUD] 澳元 q5L^>"  
Australian Options Market 澳大利亚期权市场 ."=%]l0  
Australian Securities Commission 澳洲证券事务监察委员会 |q8N$m  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 la)^`STh  
Australian Stock Exchange 澳大利亚证券交易所 AS@(]T#R  
Austrian Schilling [ATS] 奥地利先令 }]PHE(}7  
authentication 认证；鉴证 \D(3~y>  
authority to purchase 委托购买证；委购书 ajtH1Z#  
authorization 认可；核准；授权；授权书
zTjie  
authorization by direction 指示授权 5OtdB'UITd  
authorization by instruction 指令授权  oC*a;o  
authorization by warrant 令状授权 #{{p4/:  
authorization of unit trust 单位信托的认可 u '/)l}  
authorized agent 指定代理人 Nh_\{ &r  
authorized capital 法定资本 aK95&Jyw&  
authorized clerk 出市员 pjX=:K|  
authorized dealer 认可交易商 KYtCN+vsG  
authorized financial institution 认可财务机构 -4sKB>b  
authorized fund 认可基金 ux)*B}/xh  
authorized fund house 获授权的基金公司；认可基金公司 M
?UUT8,  
authorized institution 认可机构 6%ofS8[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $Seh4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @+H0D"  
authorized insurer 获授权保险人；获认可承保人 l EzN  
authorized investment 特准投资项目 zfv@<'  
authorized person 获授权人 H@Ot77(*  
authorized representative 获授权代表 fn=A_ i  
authorized share capital 法定股本 ,LN^Zx*  
automated quotation system 自动报价系统 w5{l-Z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] d+,!p8Q  
自动交易系统〔香港期货交易所有限公司〕 ;nP(S`'  
automatic adjustment mechanism 自动调整机制 5cinI^x)f  
automatic adjustment system 自动调整系统 MTZCI}  
Automatic Clearing House 自动票据交换所 }O>1ta
uI  
automatic exchange rates accumulation system 自动化汇率累集系统 `G/g/>y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [M,4qe8,}  
automatic teller machine [ATM] 自动柜员机 `D |/g;  
autopay 自动转帐 77yYdil^W+  
available assets 可用资产 iiMS3ueF  
available fiscal reserve 现存财政储备 _<FUS'"  
available profit 可用利润 R"V90bCf  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 W h
9L!5  
average 平均；平均数；海损 $b1>,d'oz  
average basic salary 平均基本薪金 S-88m
/"]s  
average consumer expenditure 平均消费开支；一般消费开支 qbfX(`nS  
average cost 平均成本 #jrlNg4(  
average cost of land production 增辟土地平均成本 (C#0 ML  
average daily turnover 平均每日成交额  IPK1g3Z  
average daily wage rate 平均每日工资率 xh$yXP0/  
average expenditure pattern 平均开支模式 vm_]X{80
;  
average growth rate 平均增长率 W/xPVmnV  
average net fixed assets 固定资产平均净值 -43>?m/a  
average of relatives 相对价格平均数 B I)@n:p  
average price 平均价格 U364'O8_  
average propensity to consume 平均消费倾向；一般消费倾向 m^!j)\sM5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 T@U,<[,   
average rate 平均率 BJWlx*U]  
average revenue 平均收入；平均收益 }7 +%k/  
average stock 平均库存；平均存货 /go[}X5QR[  
average yearly rent 平均年租 qe{;EH*  
avoidance of double taxation 避免双重课税 Q|h$D~  
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 CU\gx*=E  
xm1di@  
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