一些有用的会计术语(也不知道发的地方对不对)A

A: e^j<jV`1
 
A share Ａ股；甲类股份 K(<$.  
abatement of tax 减税；减扣免税额 &&[zT/]P  
ABN AMRO Bank N.V. 荷兰银行 \7pipde  
above-the-line expenditure 线上项目支出；经常预算支出 O^5UB~  
above-the-line receipt 线上项目收入；经常预算收入 ;{|X,;s  
ABSA Asia Limited 南非联合亚洲有限公司 '.?^uM  
absolute change 绝对数值变更 6cJ<9i &  
absolute expenditure 实际开支 qE )Y}oN  
absolute guideline figure 绝对准则数字 `E@kFJ(<On  
absolute interest 绝对权益 Pm4e8b  
absolute order of discharge 绝对破产解除令 MkwU<ae AB  
absolute profit margin 绝对利润幅度 9YB2e84j  
absolute value 实值；绝对值 l , ..5   
absolutely vested interest 绝对既得权益 pmD4j8F_  
absorbed cost 已吸收成本；已分摊成本 kw*)/$5]  
absorption 吸收；分摊；合并 ?w-1:NWjt  
absorption rate 吸收率；摊配率；分摊率 /Rj#sxtdw  
ACB Finance Limited 亚洲商业财务有限公司 XAe\s`  
acceptable form of reciprocity 合理的互惠条件 ZWO)tVw9G  
acceptable rate 适当利率；适当汇率 +R!zs  
acceptance agreement 承兑协议 Hkdf$$
\  
acceptance for honour 参加承兑 NmJ`?-Z  
acceptor 承兑人；接受人；受票人 5F2_xH$5  
acceptor for honour 参加承兑人 %SAw;ZtQ:  
accident insurance 意外保险 SxJ$
b  
Accident Insurance Association of Hong Kong 香港意外保险公会 YTK^ijmU6x  
accident insurance scheme 意外保险计划 T-'~?[v  
accident year basis 意外年度基准 #ly@;!M  
accommodation 通融；贷款 ]
jyM@  
accommodation bill 通融票据；空头票据 gV8"VZg2  
accommodation party 汇票代发人 CK0l9#g  
account balance 帐户余额；帐户结余 e+.\pe\  
account book 帐簿 >H>gH2qp  
account collected in advance 预收款项 W^es;5  
account current book 往来帐簿 ~:4~2d|  
account of after-acquired property 事后取得的财产报告 {^#2=`:)O
 
account of defaulter 拖欠帐目 OR:[J5M)  
account payable 应付帐款 [:iv4>ZZ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 p~&BChBl!=  
account receivable 应收帐款 b O=yi)  
account receivable report 应收帐款报表 pj0fM{E  
account statement 结单；帐单；会计财务报表 MuwQZ]u  
account title 帐户名称；会计科目 "X04mQn15  
accountant's report 会计师报告 c pk^!@c  
Accountant's Report Rules 会计师报告规则 %y&]'A  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ](#&.q%5!  
Accounting Arrangements 《会计安排》 7G<t"'  
accounting basis 会计基础 &fwS{n;U  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?P/AC$:|I  
Accounting Circular 《会计通告》 x&Cp> +i  
accounting class 会计类别 \}5p0.=  
accounting date 记帐日期；会计结算日期 (u hd "  
accounting for money 款项核算 H6K`\8/SeN  
Accounting Officer 会计主任 bl;zR  
accounting period 会计报告期；会计期 O/Rhf[7v*  
accounting policy 会计政策；会计方针 vi!YN|}\  
accounting practice 会计惯例 G_ >G'2  
accounting principle 会计准则 yHeEobvb  
accounting record 会计记录 "B{ECM;  
accounting report 会计报告 \,&9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x[(?#  
Accounting Society of China 中国会计学会 D\1k.tI  
accounting statement 会计报表 + H_WlYg-  
accounting system 会计制度；会计系统 @F~LW6K  
accounting transaction 会计事项；帐务交易 /KCPpERk{  
accounting treatment 会计处理 6GAaV[])'  
accounting year 会计年度 nXA\|c0  
accretion 增值；添加 V0*3;n  
accrual 应计项目；应累算数目 80pid[F  
accrual basis 应计制；权责发生制 id^sr Mw  
accrual basis accounting 应计制会计；权责发生制会计 XL$* _c <)  
accrue 应累算；应计 ;sPoUn s'  
accrued benefit 应累算利益 -|S]oJy  
accrued charges 应计费用 {Qv>q$Q  
accrued cumulative preference share dividend 应累算的累积优先股股息 p|+B3  
accrued expenses 应累算费用 UPiW73Nu  
accrued interest payable 应付利息；应计未付利息 _oFs #kW  
accrued interest receivable 应收利息；应计未收利息 b:J(b?  
accrued right 累算权益 G:W>I=^DaR  
accruing profit 应累算的利润 Oakb'  
accumulated fiscal reserve 累积财政储备 ^|!I+  
accumulated profit 累积利润；滚存溢利 C?4JXW  
accumulated reserve 累积储备 ZR0r>@M3v<  
accumulation of surplus income 累积收益盈余 U]|agz>  
acquired assets 既得资产 )B# ,  
acquisition 收购；购置；取得 laKuOx}  
acquisition cost 购置成本 kq=V4-a[  
acquisition expenses 购置费用 ?, r~=  
acquisition of 100% interest 收购全部股权 !y:%0{l  
acquisition of control 取得控制权 P>ceeoYQuA  
acquisition of fixed assets 购置固定资产 AK!hK>u`  
acquisition of shell “买壳” MPgS!V1  
acquisition price 收购价 l_tw<`Ep  
act of God 天灾 WLa!.v>  
acting partner 执事合伙人 !$;a[Te  
active market 买卖活跃的市场；交投畅旺的市场；旺市  p?D2)(  
active partner 积极参与的合伙人 ?>c=}I#Ui-  
active trading 交投活跃 JA)?p{j  
actual circulation 实际流通 D]a:@x`+Bz  
actual cost 实际成本 uMb>xxf  
actual expenditure 实际开支；实际支出 rl#vE's6.e  
actual income 实际入息；实际收入；实际收益 oX@ya3!Pz  
actual market 现货市场 2&'|Eqk  
actual price 现货价；实际价格 ^N}Wnk7ks'  
actual profit 实际利润 vbx6I>\Y  
actual quotation 实盘；实际价位；实际报价 [D-Q'"'A  
actual year basis 按实际年度计算 ?3ig)J,e[  
actuals 实货 ,#FLM`  
actuarial investigation 精算调查 !Z!g:II /  
actuarial principle 精算原则 Rlnbdb;!k  
actuarial report 精算师报告 PNF?;*`-{7  
Actuarial Society of Hong Kong 香港精算学会 %J:SO_6  
actuarial valuation 精算师估值 Zv11uH-C  
actuary 精算师 3f" %G\  
ad referendum agreement 暂定协议；有待覆核的协定 u] :m"LM  
ad valorem duty 从价税；按值征税 >d"3<S ;b  
ad valorem duty system 从价税制 j*"3t^|-  
ad valorem fee 从价费 {t"+ 3zy'  
ad valorem tariff 从价关税 /+*#pDx/zW  
additional allowance 额外免税额 XC 7?VE  
additional amount for unexpired risk 未过期风险的额外款额 8.'#?]a  
additional assessable profit 补加应评税利润 |7,L`utp  
additional assessment 补加评税 S##1GOO
 
additional commitment 额外承担 NN0$}acp  
additional commitment vote 额外承担拨款 Gb[`R}^dq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iovfo2!hD  
additional dependent parent allowance 供养父母额外免税额 :j|IP)-f  
additional provision 额外拨款 ] Z8Vj7~  
additional stamp duty 附加印花税 <FMq>d$\  
additional tax 补加税罚款；补加税款 f/WQ[\<!I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !USd9  
adjudged bankrupt 被裁定破产 v_e9}yI  
adjudicated bankrupt 裁定破产人 J PyOG_h  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vZ/6\Cz
 
adjudication of bankruptcy 裁定破产；宣告破产 -jgysBw+Xb  
adjudication of insolvency 裁定无力偿还债务 lis/`B\x  
adjusted actual 经调整的实数；调整后的实数 u2oKH{/z  
adjusted current assets 经调整的流动资产；调整后的流动资产 SN4Q))dAU  
adjusted figure 经调整的数字；调整后的数额 ]E  =Iu  
adjusted liabilities 经调整的负债；调整后的负债 DG4d"Jy  
adjusted loss 经调整的亏损；调整后的亏损 q-nSLE+_;  
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 q$1PG+-  
adjusted profit 经调整的利润；调整后的利润 gtUUsQ%y.  
adjusted surplus 经调整的盈余额；调整后的盈余额 LjL[V'JL  
adjusted value 经调整的价值；调整后的价值 DAo~8H  
adjustment 调整；修订；理算〔保险〕 =@TQ>Qw%b  
adjustment centre 调剂中心 LIg{J%  
adjustment lag 调整过程的时间差距；调整时差 ^pM+A6 XY  
adjustment mechanism 调整机制 .B#l5pfvP  
adjustment of loss 亏损调整 ;8!Z5H  
adjustment process 调整过程；调整程序 zlR?,h-[3  
adjustment range 调整幅度 "V{yi!D{<  
administered exchange rate 受管制汇率 +T9:Udi  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~|wbP6</:-  
administration expenses 行政费用 TO%dw^{_`  
administration fee 手续费；行政费 S+TOSjfis  
administration in bankruptcy 破产管理 _gKe%J&  
administration order 遗产管理令 =^H4Yck/5  
administrator 管理人；遗产管理人 @HZKc\1  
administrator of the estate 遗产管理人 0%!rx{f#\  
admission of debt 债项承认书 4&/j|9=X  
admission of proof 接纳债权证明 g$dsd^{O7  
advance 放贷款项；垫付款项；预支款项；预付款项 AoA!q>  
advance account 暂支帐目；预付款帐户 42>Ge>#F  
advance compensation 预付补偿金 @( n^T  
advance from shareholder 股东垫款 .9O$G2'oh  
advance pending reimbursement 预支以待日后付还 bc , p}  
advanced economy 先进经济体系 zhY+x<-  
advancement 预付；预付财产 G,;,D9jO7  
advances warrant 垫款令 r\nx=  
advancing 贷出 fDx9iHGv  
adverse balance 逆差 Be+0NXLVy  
adverse exchange 逆汇 @ P|LLG'  
advertisement addressed to shareholders 在报章刊登的致股东通告 S*AERm  
advice for collection 托收通知书 r! Ay:r  
advice of drawing 提款通知书；汇票通知书 KR7@[
  
advice of payment 付款通知 pLv$\MiZ  
Advisory Committee [Securities and Futures Commission] =_YG#yS  
谘询委员会〔证券及期货事务监察委员会〕 !|c|o*t{  
Advisory Committee on Diversification 经济多元化谘询委员会 1:Si,d,wh  
affidavit 誓章；遗产申报誓章 C"IK
t  
affidavit of no receipt 述明无收款的誓章 PqM1ao
yX  
affiliate 联号；联营公司；附属公司 G%d (
 
affiliated company 附属公司；联号；联营公司 u4Em%:Xj  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )E+'*e{cK  
affordability 负担能力 qC'{;ko  
African Development Bank [AfDB] 非洲开发银行 4Vq%N  
after-acquired property 事后取得的财产 NH_<q"gT  
after-hours dealing 市后交易 TIvRhbu  
after-tax profit 税后盈利；税后利润；税后溢利 ~}Rj$%_  
agency agreement 代理协议 'U'yC2BI n  
agency expenses 代理机构的开支 %Qk/_ R1  
agency fee 代理费 soCi[j$lH  
Agency Law 《代理法》 Ali9pvE  
agent 代理人；承销人 svXR<7)#  
agent of company 公司代理人 ;2Q~0a|  
agent's fee 代理人费；经纪费 dK>7fy;mv  
aggregate 总计；总数；总体数字 &HSq(te  
aggregate amount 总款额；总额 -\#0]F:-  
aggregate assets and liabilities 总体资产与负债 ^U]UqX`  
aggregate at constant price 按固定价格计算的总体数字 TwgrRtj'  
aggregate demand 总需求 ? R>h `  
aggregate gross position 总持仓量 %6_AM  
aggregate limit 总限额 /> 4"~q)  
aggregate of salaries tax 合计薪俸税 o6//IOZ  
aggregate performance 总体表现；总体业绩 P (S>=,Y&  
aggregate supply 总体供应 wb~@7,D  
aggregate surplus 总盈余
@Vu(XG  
aggregate total 整体总额 '}Ri`  
aggregate value 总值；合计价值 ;t+ub8  
aggregated basis 合计基准 $v Z$'(  
aggregated net chargeable income 合计应课税入息实额 K(q-?n`<  
aggregation 合并计算；合计；总和 rSrIEP,c'  
aggregation of incomes of husband and wife 夫妇入息合并计算 "le>_Ze_>|  
aggregation of property 财产的总和 ^%`wJ.c  
agio 差价；贴水 xCtmXo  
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》 zz& ?{vJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )Y)pmjZaG  
《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》 "9n3VX)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment a.z;t8  
《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》 Bm]8m=p  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ]Zmj4vK J  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 4Fm90O  
agreement for a settlement 授产协议 uIZWO.OdU  
agreement for assignment 转让协议 *E{2J:`  
agreement for sale 售卖协议；买卖协议 !>1@HH?I\/  
agreement for sale and purchase 买卖协议 5<w g8y  
agreement for the payment of interest 支付利息协议 l<N}!lG|  
agreement for the repayment of money 还款协议 P@FHnh3}Z$  
agreement of reinsurance 再保险协议 D::rGB?.b  
Agricultural Bank of China 中国农业银行 ) Yd?m0m*  
air passenger departure tax 飞机乘客离境税 p}cw{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 x*/S*!vx\  
airport tax 机场税 :>=\.\  
alcohol duty 酒精税 -a-(r'Qc(  
alienation 让与；让渡；转让 I(XOE$3  
alimony 生活费；赡养费 f%*/c
pA)  
All Ordinaries Index [AOI] 所有普通股指数 &%-73nYw  
all risks 全险；综合险 w4gg@aO  
All Sales Record for Stock Market 《股票市场成交报告》 Jkek-m  
Allied Capital Resources Limited 新联财务有限公司 #_u~/jhX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 qT^I?g"!  
allocation letter 拨款信件 _F`lq_C  
allocation of fund 分配款项；预留款项 K>{T_){  
allocation of profit 利润分配；溢利分配 Gn&4V}F  
allocation warrant 拨款令 $ , u+4h  
allotment 分配；配股 ^f(@gS}?  
allotment notice 股份配售通知；配股通知 /Sh#_\x  
allotment of shares 股份分配 LEtG|3Dx  
allowable 可获宽免；免税的 )KAEt.  
allowable business loss 可扣除的营业亏损 9th,VnD0  
allowable expenses 可扣税的支出 cMOyo<F#^=  
allowance 免税额；津贴；备抵；准备金 .p(T^ m2A*  
allowance for debts 债项的免税额 a0#J9O_  
allowance for depreciation by wear and tear 耗损折旧免税额 Z+=@<
i''  
allowance for funeral expenses 殡殓费的免税额 % oo2/aF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %ALwz[~]  
allowance for repairs and outgoings 修葺及支出方面的免税额 X93!bB  
allowance to debtor 给债务人的津贴 @!1x7%]G  
alteration of capital 资本更改 {Ja!~N;3  
alternate trustee 候补受托人 PAM}*'  
amalgamation 合并 ^t#&@-'(d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tw9f%p  
ambit of charges 征税范围；收费范围 >o=-$gz`  
amended valuation 经修订的估值 y9Usn8  
American Commodities Exchange 美国商品交易所 {.INnFGP@)  
American Express Bank Limited 美国运通银行 WA&!;Zq  
American Stock Exchange 美国证券交易所 RtM8yar+sn  
amortization 摊销 ilqy/fL#  
amount due from banks 存放银行同业的款项 h[@tZ(jrY  
amount due from banks abroad 存放海外银行同业的款项 1bn^.768l  
amount due from holding companies 控股公司欠款 Zo~  
amount due from local banks 存放本港银行同业的款项 e-EUf
 
amount due to banks 银行同业的存款 fd.^h*'mU  
amount due to banks abroad 海外银行同业的存款 "L&#lfOKG  
amount due to holding companies 控股公司存款 mrF58Uq;A  
amount due to local banks 本港银行同业的存款 I<6P;  
amount due to outport banks 外埠银行同业的存款 aq@8"b(.  
amount for note issue 发行纸币的款额 &n8_0|gK  
amount of bond 担保契据的款额 }*S `qW;B  
amount of consideration 代价款额 [UWdW  
amount of contribution 供款数额 QvKh,rBFVG  
amount of indebtedness 负债款额 M# %a(Y3K)  
amount of principal of the loan 贷款本金额 `M^= D&Bf  
amount of rates chargeable 应征差饷数额 E;R n`oxk  
amount of share capital 股本额 7Bd-!$j+  
amount of sums assured 承保款额 /Y2}a<3&0  
amount of variation 变动幅度 !`Hd-&}bYz  
amount of vote 拨款数额 A"dR{8&0  
amount payable 应付款额 |#cm`v  
amount receivable 应收款额 ;"~ fZ2$U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e9U
9Uu[  
analysis 分析 =*c7i]@}  
ancillary risk 附属风险 P"8~$ P#  
annual account 周年帐目；周年帐目报表；年度决算；年结 f\sQO&  
annual accounting date 年结日期 st:`y=F_  
annual allowance 每年免税额；年积金；年度津贴；年津 )9"_J9G  
annual balance 年度余额 ]rH\`0  
annual disposable income 每年可动用收入 TU,s*D&e  
annual estimates 周年预算 'R'*kxf  
annual fee 年费 7>))D'l57  
annual general meeting 周年大会 %,@e^3B  
annual growth rate 年增率；每年增长率 SBfT20z[  
annual long-term supplement 长期个案每年补助金 ?kH8Lw~{5W  
annual pensionable emolument 可供计算退休金的年薪 -~v2BN/  
annual report 年报 1q:2\d]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ][+#;avU  
annual return 周年报表；周年申报表；每年报税表格 PGhY>$q>b  
Annual Return Rules 《周年报表规则》 g4=pnK8  
annual review of consumer prices 每年消费物价回顾 NflD/q/ L  
annual roll-forward basis 逐年延展方式 IYS)7`{]  
annual salary 年薪 %\dz m-d(C  
annual statement 年度报表；年度决算表 :~tAUy":_*  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9.gXzPH  
annuitant 年金受益人 ^6MU 0Q2  
annuity 年金 /_AnP  
annuity contract 年金合约 vgH3<pDiU6  
annuity on human life 人寿年金 irFMmIb  
antecedent debt 先前的债项 /v1Q4mq  
ante-dated cheque 倒填日期支票 M3c$=>  
anticipated expenditure 预期开支 jET{Le8i  
anticipated net profit 预期纯利 bYpntV  
anticipated revenue 预期收入 :t8b39
  
anti-inflation measure 反通货膨胀措施 'g=  
anti-inflationary stance 反通货膨胀立场 S1Wj8P-  
apparent deficit 表面赤字 F4}]b(L  
apparent financial solvency 表面偿债能力 )_syZ1j  
apparent partner 表面合伙人 4:$4u@   
application for personal assessment 个人入息课税申请书 c'>/  
application of fund 资金应用 LsqA**=  
application to release as liquidator and to destruct the books of accounts and documents XHK<AO^  
申请免除清盘人职务及毁灭帐簿与文件 ;c-(ObSm  
appointed actuary 委任精算师 |:q=T ~x  
appointed auditor 委任核数师；委任审计师 7~^GA.92  
appointed trustee 委任的受托人 dx5#\"KX=,  
appointer 委任人 y&q*maa[  
apportioned pro rata 按比例分摊 ?I
_s0k I  
apportionment 分配；分摊 , pDnRRJ!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NO "xL,  
apportionment formula 分摊方程式 `#F{Waww'  
apportionment of estate duty 遗产税的分摊 Neq+16*u  
appraisal 估价；评估 [842&5Pd?  
appreciable growth 可观增长 c}Ft^Il  
appreciable impact 显着影响 *}F3M\  
appreciable increase 可观增长 [')m|u~FS4  
appreciation 增值；升值 q0i(
i.h  
appreciation against other currencies 相对其他货币升值 $2oTkOA   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R]}}$R`j  
appreciation tax 增值税 rdl;M>0@  
appropriation 拨款；拨用；拨付 =x%dNf$e{W  
appropriation account 拨款帐目 :~b3^xhc^  
Appropriation Bill 拨款法案 8;b(0^  
appropriation-in-aid system 补助拨款办法 >BIMi^  
approved assets 核准资产 1n >X[! 8x  
approved basket stock 认可一篮子证券 iV5yJF{ZH  
approved budget 核准预算 <r.)hT"0  
approved charitable donation 认可慈善捐款 XX7{-Yy  
approved charitable institution 认可慈善机构 8##-EN;ag  
approved currency 核准货币；认可货币 QwNly4  
approved estimates 核准预算 C]O(T2l{l  
approved estimates of expenditure 核准开支预算 rHC>z7+z.  
approved overseas insurer 核准海外保险人 fM]+SMZy  
approved overseas trust company 核准海外信托公司 &oP+$;Y  
approved pooled investment fund 核准汇集投资基金 ~bM4[*Q7  
approved provident fund scheme 认可公积金计划 N=4G=0 `ke  
approved provision 核准拨款 ^1S!F-H4\  
approved redeemable share 核准可赎回股份 YZLkL26[  
approved regional stock 认可地区性证券 +6sy-<ZL:  
approved retirement scheme 认可退休金计划 35Ij ..z0  
approved subordinated loan 核准附属贷款 sv: 9clJ  
arbitrage 套戥；套汇；套利 (7mAt3n k  
arbitrageur 套戥者；套汇者 ~ZmN44?R  
arbitrary amount 临时款项 <6EeD5{*  
arrangement 措施；安排；协定 F|d\k Q
 
arrears 欠款 eV2W{vuI  
arrears of pay 欠付薪酬 h%o%fH&F!  
arrears of revenue 逾期未收税款；逾期未收的帐项 8qk?E6  
articles of association 组织章程；组织细则；组织章程细则 Pj#<K%Bz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5QW=&zI`=  
ascertainment of profit 确定利润 Ee)T1~;W  
"Asia Clear" “亚洲结算系统” k52/w)Ro,$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <>dT64R|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3VsW@SG7N  
Asian Development Fund [ADF] 亚洲发展基金 <LmIK  
Asian dollar bond 亚洲美元债券 3p39`"~  
Asian dollar market 亚洲美元市场 _K`wG}YIE  
Asian dollar rate 亚洲美元利率 Y#!UPhg<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &R[ Mc-2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4~k\j  
asked price 沽盘；喊价；索价；卖方报价 8e*,jH3  
assessable income 应评税入息 -9%:ilX~  
assessable loss 应评税亏损 K0H'4' I  
assessable profit 应评税利润 \.C+ue  
assessable value 应评税值 ge,H-8'Z  
assessed profit 估定利润 D2<fw#  
assessed value 经评估价值
VeGL)  
assessment 评税；评定；估价；评税单 1_o],?Q  
assessment number 评税编号；估价编号 _a5d?Q9Z  
assessment of additional tax 补加税评税 hXfQ)$J  
assessment of performance 业绩评估；实绩评价 $LKIT0  
Assessor 评税主任 t0/p]=+.p/  
asset price bubbles 资产价格泡沫 b1^vd@(lx  
asset-backed securities 具资产保证的证券 KX!T8+Y  
assets accretion 资产增值 NhfJ30~  
assets and liabilities 资产与负债 ;Yx)tWQI  
assets betterment statement 资产递增表；资产改进表 ?p9VO.^5  
assets lending 实物放款；有抵押贷款 ^$%S &W  
assets of the company passing on the death 死者去世时转移的公司资产 8B7cBkl:  
assets pledged as security for liabilities 用作负债抵押的资产 ks3`3q 7  
assets portfolio 资产投资组合 *v;!-F&8>  
assets price 资产价格 Fw/6?:C}O6  
assets quality 资产质素 [OjF[1I)u  
assets realization 资产变现 Ao&\EcIOT  
assets refinancing arrangement 资产再集资安排 R?,an2  
assets securitization 资产证券化 <A<{,:5C  
assets situated outside Hong Kong 在香港以外地方的资产 tkVbo.[8K  
assets stripping 削减资产；拆卖资产 wmk *h-  
assets value 资产值 kd=GCO  
assignee 承让人 Vx(B{5>Vu  
assignment 转让；转让书；转让契 uXI_M)  
assignment of interest 权益转让 AK&S5F>D+B  
assignment of letters patent and trade mark 专利证书及商标转让 V_>\9m  
assignment of property 物业转让；物业转让书 9iXeBC  
assignment right 转让权 sC27F
Vwo
 
assignor 转让人 /d0K7F  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 j;%
-fvd;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 guX 9}  
associate member 附属会员 V\6=ySx  
associated body corporate 相联法人团体 $@sEn4h  
associated company 相联公司；联属公司 WzAb|&?  
associated corporation 相联法团 0T@Zb={  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -d8TD*^  
公认会计师公会〔英国〕 ^:6{22C{  
Association of Futures Exchange Brokers 香港期货经纪协会 bnm P{Ps  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N<f"]  
association of underwriters 承保人组织 A&s:\3*Kh  
assumption of control 接管 vK 7^*qr;j  
assurance 担保；保险；转易；转易书 /rg*p  
assurance of interest 权益的转易 ;E@G`=0St  
at 19XX price 按一九ＸＸ年价格计算 WEFlV4/  
at a discount 按赔价计算；按贴水价格计算；打折扣 C2@,BCR  
at a premium 按溢价计算；按升水价格计算 tDSJpW'd  
at call 通知付款；按通知 =3|O%\  
at constant market price 按固定市价计算 #@^t;)|  
at constant price 按固定价格计算 6726ac{xz  
at cost 按成本计算 .nG#co"r}3  
at current market price 按当时市价计算；按现时市价计算 i\1TOP|h  
at current price 按当时价格计算；按现时价格计算 el2bd :  
at factor cost 按要素成本计算；按生产要素成本计算 'I_Qb$  
at money-of-the-day price 按付款当日价格计算 %R@X>2l/_  
at or better 按指定或较佳价位〔买卖指令〕 8'~[pMn`  
at par 按面值计算；平价 bx<RV7>0  
at sight 见票即付 ="x\`+U  
at the close 按收市盘 5:O-tgig.  
at the opening 按开市盘 wm]^3qI2  
attestation 见证；见证条款 UQ'\7OS  
at-the-money option 平价期权 O_$m!5ug  
attorney 受权人；受托代表人 S M!Txe#  
attornment 新拥有人承认书 Xg<*@4RD8  
attributable profit 可归属利润 j]*j}%hz  
attributable share value 可归属股份价值 ld3-C55  
Auckland Stock Exchange 奥克兰证券交易所 L~(_x"uXd  
auction 拍卖 /b]oa!  
auctioneer 拍卖商 ul
u9'ch  
audit 审计；核数 ?z}=B  
Audit Commission 审计署 f:ZAG4B  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] jZh';M8"  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ,$;yY)x7U  
audit review 帐目审查 3BB%Z6F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >2~+.WePu  
audited account 审计帐目；经审计的帐目 dlJbI}-v=  
audited annual account 经审计的周年帐目 *F ?8c  
audited balance sheet 经审计的资产负债表 +6UVn\9Q  
auditor 核数师；核数主任；审计师 :/:.Kb  
auditor's certificate 核数师证明书；审计师证明书 j;s"q]"x]  
auditor's report 核数师报告；审计师报告 GKvN* SU=  
Aussie bond 澳元债券 d@ Y}SWTB  
austerity budget 紧缩预算 H2Z1TIh  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 I?"q/Ub~h  
Australia All Ordinaries Index 澳洲所有普通股票指数 Gqcq,_?gt  
Australian Dollar [AUD] 澳元 .uyGYj-C  
Australian Options Market 澳大利亚期权市场 R&|mdY8  
Australian Securities Commission 澳洲证券事务监察委员会 Y]{ >^`G  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Vl_:c75"  
Australian Stock Exchange 澳大利亚证券交易所 1U^A56CN  
Austrian Schilling [ATS] 奥地利先令 .u:81I=w(  
authentication 认证；鉴证 q6_u@:3u  
authority to purchase 委托购买证；委购书 T%6&PrQ7  
authorization 认可；核准；授权；授权书 Lg~B'd8m  
authorization by direction 指示授权 Sp7ld7c  
authorization by instruction 指令授权 w=j  
authorization by warrant 令状授权 !PrwH
;  
authorization of unit trust 单位信托的认可 T.Ryy"%F  
authorized agent 指定代理人 p3]_}Y D[#  
authorized capital 法定资本 'd+NVj{C  
authorized clerk 出市员  emK$`9  
authorized dealer 认可交易商 '~ ,p[  
authorized financial institution 认可财务机构 Cl^\OZN\=  
authorized fund 认可基金 FDVcow*]n  
authorized fund house 获授权的基金公司；认可基金公司 MF~H"D n  
authorized institution 认可机构 2zVJ
vn7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ogL EtqT  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 X@k`3X  
authorized insurer 获授权保险人；获认可承保人 U f|> (C  
authorized investment 特准投资项目 A|L8P  
authorized person 获授权人 iXjo[Rz^C  
authorized representative 获授权代表 A,%C,*)Cg  
authorized share capital 法定股本 ~_Lr=CD;4  
automated quotation system 自动报价系统 EI
_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] UJfEC0  
自动交易系统〔香港期货交易所有限公司〕 *uo'VJI7_,  
automatic adjustment mechanism 自动调整机制 uiJS8(Cb  
automatic adjustment system 自动调整系统 ,0E{h}(  
Automatic Clearing House 自动票据交换所 taFn![}/!g  
automatic exchange rates accumulation system 自动化汇率累集系统 ccLq+a|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $BFvF ,n  
automatic teller machine [ATM] 自动柜员机 K_2|_MLlZ  
autopay 自动转帐 /ODXV`3QYI  
available assets 可用资产 2RN)<\P  
available fiscal reserve 现存财政储备 hGbj0  
available profit 可用利润 :WSDf VX  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 L0&RvI#  
average 平均；平均数；海损 Y`o+XimX  
average basic salary 平均基本薪金 cs1l~bl  
average consumer expenditure 平均消费开支；一般消费开支 br0++}vwL  
average cost 平均成本 rg{9UV
j  
average cost of land production 增辟土地平均成本 ZTU&,1Y;  
average daily turnover 平均每日成交额 uu}x@T@  
average daily wage rate 平均每日工资率 _R.B[\r@  
average expenditure pattern 平均开支模式 #]#sGmW/L  
average growth rate 平均增长率 m;D- u>o  
average net fixed assets 固定资产平均净值 G!Um,U/g  
average of relatives 相对价格平均数 I!>\#K  
average price 平均价格 KN?6;G{  
average propensity to consume 平均消费倾向；一般消费倾向 +V{7")px6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?V}j`r8|\4  
average rate 平均率 /DqLrA  
average revenue 平均收入；平均收益 B*~5)}1op  
average stock 平均库存；平均存货 Pfm_@'8  
average yearly rent 平均年租 !2z?YZhu  
avoidance of double taxation 避免双重课税 0TmR/uUT  
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 6<N
5_1  
8a_[B~  
给你加分了