一些有用的会计术语(也不知道发的地方对不对)A

A: JvJ)}d$,&  
A share Ａ股；甲类股份 # M Y4Mr  
abatement of tax 减税；减扣免税额 _JKz5hSl  
ABN AMRO Bank N.V. 荷兰银行  =wl0  
above-the-line expenditure 线上项目支出；经常预算支出 G+3uY25y  
above-the-line receipt 线上项目收入；经常预算收入 %2?"x*A  
ABSA Asia Limited 南非联合亚洲有限公司 )R@Y$*fm  
absolute change 绝对数值变更 )1)&fN41i#  
absolute expenditure 实际开支 IJ{VCzi  
absolute guideline figure 绝对准则数字 %7Gq#rq  
absolute interest 绝对权益 n*~#]%4  
absolute order of discharge 绝对破产解除令 v=IcVHuf  
absolute profit margin 绝对利润幅度 h}+Gz={Q^  
absolute value 实值；绝对值 a^&RV5o  
absolutely vested interest 绝对既得权益 LsK fCB}  
absorbed cost 已吸收成本；已分摊成本 m .En!~t  
absorption 吸收；分摊；合并 tU8aPiUl  
absorption rate 吸收率；摊配率；分摊率 e.|t12)L "  
ACB Finance Limited 亚洲商业财务有限公司 :yOJL [x  
acceptable form of reciprocity 合理的互惠条件 Hjy4tA7,l  
acceptable rate 适当利率；适当汇率 xfqu=z8X  
acceptance agreement 承兑协议 ,`$2  
acceptance for honour 参加承兑 (<|1/^~=  
acceptor 承兑人；接受人；受票人 q}&+{dN\1  
acceptor for honour 参加承兑人 You~ 6d6Om  
accident insurance 意外保险 L[:M[,?=`  
Accident Insurance Association of Hong Kong 香港意外保险公会 L$ju~0jl)%  
accident insurance scheme 意外保险计划 DVBsRV)/  
accident year basis 意外年度基准 NVDv
d6  
accommodation 通融；贷款 oTpoh]|[
 
accommodation bill 通融票据；空头票据 !U1V('   
accommodation party 汇票代发人 J=#9eW  
account balance 帐户余额；帐户结余 ^$8WV&5q>  
account book 帐簿 tkHUX!Ow;  
account collected in advance 预收款项 52*KRq o  
account current book 往来帐簿 .n}k,da@(  
account of after-acquired property 事后取得的财产报告 Wk/Il^YG  
account of defaulter 拖欠帐目 Tz/[P:O3  
account payable 应付帐款 O(T6Y80pU  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 A+hT2Ew@t}  
account receivable 应收帐款 _b[Pk;8}j;  
account receivable report 应收帐款报表 vXR27  
account statement 结单；帐单；会计财务报表 DEenvS`,P  
account title 帐户名称；会计科目 >LFj@YW_)  
accountant's report 会计师报告 Nw3IDy~T  
Accountant's Report Rules 会计师报告规则 k%LsjN.S  
accounting and auditing procedure 会计与审计程序；会计与核数程序 NB&zBJ#  
Accounting Arrangements 《会计安排》 qh wl  
accounting basis 会计基础 2\[ Q{T=Qe  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q,\S3>1n  
Accounting Circular 《会计通告》 wq#'o9s,  
accounting class 会计类别 DJH,#re>  
accounting date 记帐日期；会计结算日期 3>^S6h}o  
accounting for money 款项核算 l{3ZN"`I  
Accounting Officer 会计主任 jTok1k  
accounting period 会计报告期；会计期 l @r`NFWD@  
accounting policy 会计政策；会计方针 RgVg~?A@  
accounting practice 会计惯例 '/F~vSQsR  
accounting principle 会计准则 o@|kq1m8  
accounting record 会计记录 [i]%PVGW  
accounting report 会计报告 ]Ai!G7s8P  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 YZ5[#E@l  
Accounting Society of China 中国会计学会 6IL-S%EGK1  
accounting statement 会计报表 Q".p5(<  
accounting system 会计制度；会计系统 I]N!cEr;@-  
accounting transaction 会计事项；帐务交易 '\LU 8VC  
accounting treatment 会计处理 UeSPwY  
accounting year 会计年度 2ZQ|nwb7  
accretion 增值；添加 { *Wc`ZBY  
accrual 应计项目；应累算数目 S!~p/bB[+I  
accrual basis 应计制；权责发生制 5{M$m&$1  
accrual basis accounting 应计制会计；权责发生制会计 8
t&'Yk  
accrue 应累算；应计 + oNrc.  
accrued benefit 应累算利益 A:,V)  
accrued charges 应计费用 o){<PN|z  
accrued cumulative preference share dividend 应累算的累积优先股股息 nZkMyRk  
accrued expenses 应累算费用 EaN^<  
accrued interest payable 应付利息；应计未付利息 -k@Uo(MB  
accrued interest receivable 应收利息；应计未收利息 ch0x*[N@  
accrued right 累算权益 ~ZRtNL9  
accruing profit 应累算的利润 T;B/Wm!x  
accumulated fiscal reserve 累积财政储备 :J6FI6  
accumulated profit 累积利润；滚存溢利 l65Qk2<YC  
accumulated reserve 累积储备 t?_{  
accumulation of surplus income 累积收益盈余 LQa1p  
acquired assets 既得资产 )0 i$Bo  
acquisition 收购；购置；取得 S >\\n^SbT  
acquisition cost 购置成本 %lN4"jtx  
acquisition expenses 购置费用 jD_B&MQz  
acquisition of 100% interest 收购全部股权 M cbiO)@I  
acquisition of control 取得控制权 ;+VHi%5Z  
acquisition of fixed assets 购置固定资产 VN<baK%]  
acquisition of shell “买壳” hKFB=U  
acquisition price 收购价 m\J"P'=  
act of God 天灾 7e@Bkq0)  
acting partner 执事合伙人 Zq\ p%AU9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 LwEc*79  
active partner 积极参与的合伙人 ]4&B*
]j  
active trading 交投活跃 A,GJ6qp3  
actual circulation 实际流通 yI*h"?7T  
actual cost 实际成本 qyYf&VC}  
actual expenditure 实际开支；实际支出 {:BY IdX  
actual income 实际入息；实际收入；实际收益 ~DK=&hCd!  
actual market 现货市场 0,[-4m  
actual price 现货价；实际价格 ${, !Ll7)  
actual profit 实际利润 m:5bb3  
actual quotation 实盘；实际价位；实际报价 L"V~MF  
actual year basis 按实际年度计算 wHhIa3_v  
actuals 实货 DBzF\-  
actuarial investigation 精算调查 %{";RfSVX%  
actuarial principle 精算原则 0Ewt >~n  
actuarial report 精算师报告 ))#_@CwRr  
Actuarial Society of Hong Kong 香港精算学会 [wjH;f>SQ  
actuarial valuation 精算师估值 *", BP]]  
actuary 精算师 kv?j]<WN  
ad referendum agreement 暂定协议；有待覆核的协定 x\6i(k-  
ad valorem duty 从价税；按值征税 ^VlPnx8y=  
ad valorem duty system 从价税制 ("j*!Dsd  
ad valorem fee 从价费 [fXC ;c1  
ad valorem tariff 从价关税 05vu{>  
additional allowance 额外免税额 ou'|e"tI  
additional amount for unexpired risk 未过期风险的额外款额 4 {3< `  
additional assessable profit 补加应评税利润 -*&C "%e  
additional assessment 补加评税 N!=Q]\ZD  
additional commitment 额外承担 5[>N[}Ck>  
additional commitment vote 额外承担拨款 dZjh@yGP.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  ,zrShliU  
additional dependent parent allowance 供养父母额外免税额 KXga{]G:  
additional provision 额外拨款 =?- sazF&  
additional stamp duty 附加印花税 N`i`[ f  
additional tax 补加税罚款；补加税款 %c,CfhEV%&  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 55|.MXzq  
adjudged bankrupt 被裁定破产 7!E7XP6,~>  
adjudicated bankrupt 裁定破产人 E 5bo60z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Z~Z+Yt;,9a  
adjudication of bankruptcy 裁定破产；宣告破产 `_H^k!^  
adjudication of insolvency 裁定无力偿还债务 _<G%  
adjusted actual 经调整的实数；调整后的实数  Ry iS  
adjusted current assets 经调整的流动资产；调整后的流动资产 4\EvJg@Z.  
adjusted figure 经调整的数字；调整后的数额 1'g{tP"d  
adjusted liabilities 经调整的负债；调整后的负债 r=pb7=M#LN  
adjusted loss 经调整的亏损；调整后的亏损 &>o?0A6  
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 "J6aU  
adjusted profit 经调整的利润；调整后的利润 834dsl+U  
adjusted surplus 经调整的盈余额；调整后的盈余额 ,4z?9@wQ  
adjusted value 经调整的价值；调整后的价值 f@= lK?Pfh  
adjustment 调整；修订；理算〔保险〕 IpMZ{kJlv`  
adjustment centre 调剂中心 _79 ?,U]  
adjustment lag 调整过程的时间差距；调整时差 Y=N; Bj  
adjustment mechanism 调整机制 <E&"]  
adjustment of loss 亏损调整 k34!*(`q
  
adjustment process 调整过程；调整程序 qfzT8-Y  
adjustment range 调整幅度 db.E-@W.OI  
administered exchange rate 受管制汇率 s|=.L&"   
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B[Fuyy?  
administration expenses 行政费用 eFeWjB'<7  
administration fee 手续费；行政费 Ayi Uz  
administration in bankruptcy 破产管理 az ?2  
administration order 遗产管理令 $C !Mk  
administrator 管理人；遗产管理人 Eq?d+s>  
administrator of the estate 遗产管理人 dd%-bI^  
admission of debt 债项承认书 p~THliwd  
admission of proof 接纳债权证明 6 bnuC  
advance 放贷款项；垫付款项；预支款项；预付款项 &OSyU4r  
advance account 暂支帐目；预付款帐户 Nd4!:.  
advance compensation 预付补偿金 j;b<oQH  
advance from shareholder 股东垫款 1z[GYRSt  
advance pending reimbursement 预支以待日后付还 y:+s*x6Vg  
advanced economy 先进经济体系 s%R'c_cGZ  
advancement 预付；预付财产 ~h*p A8^L  
advances warrant 垫款令 U1^R+ *yp  
advancing 贷出 `L=$,7`  
adverse balance 逆差 R7 *ek_  
adverse exchange 逆汇 Li;(~_62a]  
advertisement addressed to shareholders 在报章刊登的致股东通告 (e;9,~u)  
advice for collection 托收通知书 ZXj;ymC'  
advice of drawing 提款通知书；汇票通知书 Wd_cNR
\  
advice of payment 付款通知 .%4{
zaB  
Advisory Committee [Securities and Futures Commission] Soa5TM  
谘询委员会〔证券及期货事务监察委员会〕 ~:%rg H  
Advisory Committee on Diversification 经济多元化谘询委员会 Rl"" aZ  
affidavit 誓章；遗产申报誓章 a/wkc*}}/  
affidavit of no receipt 述明无收款的誓章 ^L<*ggw  
affiliate 联号；联营公司；附属公司 8\^[@9g3\3  
affiliated company 附属公司；联号；联营公司 x@]pUA1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zSiSZMP"  
affordability 负担能力 1=t\|Th-  
African Development Bank [AfDB] 非洲开发银行 9)qjW&`  
after-acquired property 事后取得的财产 hFjXgpz5  
after-hours dealing 市后交易 7^J-5lY3S  
after-tax profit 税后盈利；税后利润；税后溢利 Z<#beT6
 
agency agreement 代理协议 -vfV;+3  
agency expenses 代理机构的开支 TvWhy`RQ  
agency fee 代理费 ^E7>!Lbvx  
Agency Law 《代理法》 7n~BDqT  
agent 代理人；承销人 [N/[7Q/y  
agent of company 公司代理人 uj-q@IKe  
agent's fee 代理人费；经纪费 |j i}LWcD  
aggregate 总计；总数；总体数字 7 '@l?u/6  
aggregate amount 总款额；总额 jz$)*Kdi*  
aggregate assets and liabilities 总体资产与负债 mdOF0b%-]  
aggregate at constant price 按固定价格计算的总体数字 S`"M;%T  
aggregate demand 总需求 yoj5XBM  
aggregate gross position 总持仓量 1!/ U#d"  
aggregate limit 总限额 qfY.X&]PU  
aggregate of salaries tax 合计薪俸税 Wv"[,5 Z13  
aggregate performance 总体表现；总体业绩 'sm+3d  
aggregate supply 总体供应 C<6IiF[>%  
aggregate surplus 总盈余 'lv\I9"S)  
aggregate total 整体总额 P,O9On  
aggregate value 总值；合计价值 ?|:!PF*L~z  
aggregated basis 合计基准 ^
AD/N|X^  
aggregated net chargeable income 合计应课税入息实额 ?#\?&uFJ}  
aggregation 合并计算；合计；总和 h"YIAQ',  
aggregation of incomes of husband and wife 夫妇入息合并计算 #4''
Cs  
aggregation of property 财产的总和 .l*]W!L]  
agio 差价；贴水 QH4nb h4  
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》 2&]UFg:8Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment nrA}36E  
《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》 ?/{ qRz'C<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;P _`4w3  
《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》 r}QW!^F  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment A"C%.InZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2u6N';jgZ  
agreement for a settlement 授产协议 ;'pEzz?k"  
agreement for assignment 转让协议 FQ?H%UcW  
agreement for sale 售卖协议；买卖协议 q[b-vTzI  
agreement for sale and purchase 买卖协议 sj`9O-?49  
agreement for the payment of interest 支付利息协议 $RK
d@5XP  
agreement for the repayment of money 还款协议 ~/\;7E{8!  
agreement of reinsurance 再保险协议 ix]3t^
 
Agricultural Bank of China 中国农业银行 mb?DnP,z  
air passenger departure tax 飞机乘客离境税 >9=Y(`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &.o}(e:]  
airport tax 机场税 ,q/K&'0`  
alcohol duty 酒精税 t3Q;1#Zf  
alienation 让与；让渡；转让 4I^6[{_  
alimony 生活费；赡养费 4^alAq^  
All Ordinaries Index [AOI] 所有普通股指数 h.4;-&
 
all risks 全险；综合险 kd'qYh  
All Sales Record for Stock Market 《股票市场成交报告》 rem&F'x0V  
Allied Capital Resources Limited 新联财务有限公司 "a`0s_F,^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0wZLkU_(  
allocation letter 拨款信件 ozkN&0  
allocation of fund 分配款项；预留款项 }PyAmh$@  
allocation of profit 利润分配；溢利分配 xv7^  
allocation warrant 拨款令 VuJth  
allotment 分配；配股 tJ.LPgfZ  
allotment notice 股份配售通知；配股通知 u;&`_=p  
allotment of shares 股份分配 lbT<HWzNH  
allowable 可获宽免；免税的 * 2T&pX  
allowable business loss 可扣除的营业亏损 w*#k&N[X  
allowable expenses 可扣税的支出 .XURI#b  
allowance 免税额；津贴；备抵；准备金 MY9?957F  
allowance for debts 债项的免税额 qJ"dkT*  
allowance for depreciation by wear and tear 耗损折旧免税额 ]v94U b  
allowance for funeral expenses 殡殓费的免税额 BIbcm,YQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Cl<`uW3  
allowance for repairs and outgoings 修葺及支出方面的免税额 PM=I
 
allowance to debtor 给债务人的津贴 wxo(  
alteration of capital 资本更改 }
%S1OQC  
alternate trustee 候补受托人 !pw%l4]/t  
amalgamation 合并 og.dYs7W4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pVt-7AgW  
ambit of charges 征税范围；收费范围 4=F~^Xc`  
amended valuation 经修订的估值 Kj}hb)HU  
American Commodities Exchange 美国商品交易所 evg i\"  
American Express Bank Limited 美国运通银行 i]hFiX  
American Stock Exchange 美国证券交易所 4^70r9hV9  
amortization 摊销 ,UWO+B]  
amount due from banks 存放银行同业的款项 `x6 i5mp  
amount due from banks abroad 存放海外银行同业的款项 rI;e!EW  
amount due from holding companies 控股公司欠款 a_QO)  
amount due from local banks 存放本港银行同业的款项 go2:D#mf  
amount due to banks 银行同业的存款 \+Qx}bS{  
amount due to banks abroad 海外银行同业的存款 OYG8%L  
amount due to holding companies 控股公司存款 C"IPCJYn  
amount due to local banks 本港银行同业的存款 /kx:BoV  
amount due to outport banks 外埠银行同业的存款 te" 8ZmJ  
amount for note issue 发行纸币的款额 jh\q2E~,`  
amount of bond 担保契据的款额 Ik;~u8j1e  
amount of consideration 代价款额 s}`=pk/FM  
amount of contribution 供款数额 ?$-OdABXHK  
amount of indebtedness 负债款额 |4X:>Ut]  
amount of principal of the loan 贷款本金额 Lk#u^|Eq7=  
amount of rates chargeable 应征差饷数额 "-v9V7K
CM  
amount of share capital 股本额 g"#R>&P  
amount of sums assured 承保款额 )F4er'  
amount of variation 变动幅度 .t"s>jq 1  
amount of vote 拨款数额 'cH),~ z  
amount payable 应付款额 vx!nC}f"k`  
amount receivable 应收款额
&z1r$X.AW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !c(B^E  
analysis 分析 7:M%w'oR  
ancillary risk 附属风险 qx0J}6+NlU  
annual account 周年帐目；周年帐目报表；年度决算；年结 5IdmKP|  
annual accounting date 年结日期 .o|Gk 5)  
annual allowance 每年免税额；年积金；年度津贴；年津 eg?vYW  
annual balance 年度余额 En5I  
annual disposable income 每年可动用收入 ^!pagt^  
annual estimates 周年预算 mqq~&nI  
annual fee 年费 /:yKa=$  
annual general meeting 周年大会 nfrC@A
v  
annual growth rate 年增率；每年增长率 Q$kSK+ q!  
annual long-term supplement 长期个案每年补助金 VEb}KFyP  
annual pensionable emolument 可供计算退休金的年薪 apGf@b  
annual report 年报 +` Em&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 TO( =4;U  
annual return 周年报表；周年申报表；每年报税表格 Z"e|DP`  
Annual Return Rules 《周年报表规则》 J,{sRb%  
annual review of consumer prices 每年消费物价回顾 %\r4c*O1q  
annual roll-forward basis 逐年延展方式 ;"joebZ/  
annual salary 年薪 U6.$F#n  
annual statement 年度报表；年度决算表 ]MUuz'<
 
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 LAMTf"a  
annuitant 年金受益人 H~||]_q|  
annuity 年金 DJrA@hm/Y  
annuity contract 年金合约 pw- C=MY]  
annuity on human life 人寿年金 Q4c>gds`  
antecedent debt 先前的债项 )5&w  
ante-dated cheque 倒填日期支票 /x$O6gi  
anticipated expenditure 预期开支 D_@r_^}  
anticipated net profit 预期纯利 q'K=Ly+  
anticipated revenue 预期收入 r%_)7Wk*  
anti-inflation measure 反通货膨胀措施 ZZl)p\r  
anti-inflationary stance 反通货膨胀立场 eT}c_h)  
apparent deficit 表面赤字 GbStqR~^#  
apparent financial solvency 表面偿债能力 W J^r~*r  
apparent partner 表面合伙人 B[cZEFo\
 
application for personal assessment 个人入息课税申请书 9O@eJ$  
application of fund 资金应用 O]^E%;(]}i  
application to release as liquidator and to destruct the books of accounts and documents (hd2&mSy  
申请免除清盘人职务及毁灭帐簿与文件 QabF(}61  
appointed actuary 委任精算师 K-p1v!IC  
appointed auditor 委任核数师；委任审计师 bS* "C,b~s  
appointed trustee 委任的受托人 K[T?--H  
appointer 委任人 5;dnxhf  
apportioned pro rata 按比例分摊 l4r09"S|V  
apportionment 分配；分摊 j>
?c]h{-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .D)'ZY  
apportionment formula 分摊方程式 X<Vko^vlj  
apportionment of estate duty 遗产税的分摊 Qy@chN{eP  
appraisal 估价；评估 AX]lMe  
appreciable growth 可观增长 wm8(Ju  
appreciable impact 显着影响 P"3{s+ r  
appreciable increase 可观增长 <A"}Krq?  
appreciation 增值；升值 nuKjp Ap!  
appreciation against other currencies 相对其他货币升值  b.C!4^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;uDH&3W  
appreciation tax 增值税 }v@w(*)h:  
appropriation 拨款；拨用；拨付 #,!.
e  
appropriation account 拨款帐目 (B,CL222x  
Appropriation Bill 拨款法案 hua{g_  
appropriation-in-aid system 补助拨款办法 =wI,H@  
approved assets 核准资产 ~{U~9v^v(  
approved basket stock 认可一篮子证券 JsVW:8QO~  
approved budget 核准预算 PN0:,.4  
approved charitable donation 认可慈善捐款 ic?6p  
approved charitable institution 认可慈善机构 lh8`.sWk4V  
approved currency 核准货币；认可货币 mm:\a-8j  
approved estimates 核准预算 Os?~U/  
approved estimates of expenditure 核准开支预算 8BLtTpu  
approved overseas insurer 核准海外保险人 x*bM C&Ea  
approved overseas trust company 核准海外信托公司 KcNEB_i  
approved pooled investment fund 核准汇集投资基金 \gj@O5rGP  
approved provident fund scheme 认可公积金计划 }2V|B4  
approved provision 核准拨款 s?E7tma
M  
approved redeemable share 核准可赎回股份 V><5
N;w  
approved regional stock 认可地区性证券 &W`yHQ"JY  
approved retirement scheme 认可退休金计划 rJ9a@n,  
approved subordinated loan 核准附属贷款 GaM#a[p  
arbitrage 套戥；套汇；套利 k gWF@"_  
arbitrageur 套戥者；套汇者 H4^-MSw  
arbitrary amount 临时款项 0I~xD9l9  
arrangement 措施；安排；协定 x:
@HtTX  
arrears 欠款 F/&Z1G.  
arrears of pay 欠付薪酬 ",`fGu )  
arrears of revenue 逾期未收税款；逾期未收的帐项 y\r8_rBo  
articles of association 组织章程；组织细则；组织章程细则 jIAl7aoY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J/R=O>  
ascertainment of profit 确定利润 h_x"/z&  
"Asia Clear" “亚洲结算系统” 3D;\V&([  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 f}eZX  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 l)=Rj`M  
Asian Development Fund [ADF] 亚洲发展基金 hpLo  
Asian dollar bond 亚洲美元债券 :eei<cn2  
Asian dollar market 亚洲美元市场 r$R(4q:  
Asian dollar rate 亚洲美元利率 dl(cYP8L  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,MuLu,$/  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &{/ `Q,  
asked price 沽盘；喊价；索价；卖方报价 Fu{[5uv  
assessable income 应评税入息 |UBR8  
assessable loss 应评税亏损 1ciP+->$  
assessable profit 应评税利润 IkL|bV3E0  
assessable value 应评税值 Y -
o*d@  
assessed profit 估定利润 2vu"PeU9  
assessed value 经评估价值 "7Zb)Ocb  
assessment 评税；评定；估价；评税单 C&Ow*~  
assessment number 评税编号；估价编号 K(Zd-U  
assessment of additional tax 补加税评税 zZ Oo
PE  
assessment of performance 业绩评估；实绩评价 BLuILE:$  
Assessor 评税主任 H_vOZ0  
asset price bubbles 资产价格泡沫 +cQ4u4  
asset-backed securities 具资产保证的证券 u5$\E]+_  
assets accretion 资产增值 L7%Dc2{^(  
assets and liabilities 资产与负债 $2 ~A^#"0  
assets betterment statement 资产递增表；资产改进表 F+*: >@3  
assets lending 实物放款；有抵押贷款 n]6xrsE  
assets of the company passing on the death 死者去世时转移的公司资产 <;phc~0+  
assets pledged as security for liabilities 用作负债抵押的资产 j#3}nJB%#i  
assets portfolio 资产投资组合 ^HX={(ddK  
assets price 资产价格 nPR_:_^  
assets quality 资产质素 <P(d%XEl  
assets realization 资产变现 QYyF6ht=!  
assets refinancing arrangement 资产再集资安排 6wIv7@Y  
assets securitization 资产证券化 kHm1aE<  
assets situated outside Hong Kong 在香港以外地方的资产 Euk#C;uBg  
assets stripping 削减资产；拆卖资产 o/2\8   
assets value 资产值 `f8{^Rau  
assignee 承让人 J$j&j`  
assignment 转让；转让书；转让契 !gW$A-XD  
assignment of interest 权益转让 pj?+cy v~  
assignment of letters patent and trade mark 专利证书及商标转让 3yZtyXRPn  
assignment of property 物业转让；物业转让书 @X\Sh>H  
assignment right 转让权 ('OPW&fRG  
assignor 转让人 LN" bGe  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Bx j6/a7Xd  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 573wK~9oMh  
associate member 附属会员 V.:a6>]  
associated body corporate 相联法人团体 = 14'R4:  
associated company 相联公司；联属公司 ]J5[ZVz  
associated corporation 相联法团 it D%sKo  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] `i,ZwnLh{  
公认会计师公会〔英国〕 2JUX29rER  
Association of Futures Exchange Brokers 香港期货经纪协会 qs\ &C  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #:DDx5%x<b  
association of underwriters 承保人组织 n|yl3v  
assumption of control 接管 1Jd82N\'  
assurance 担保；保险；转易；转易书  Pb+oV  
assurance of interest 权益的转易 "7l p|0I  
at 19XX price 按一九ＸＸ年价格计算 q'hMf?_  
at a discount 按赔价计算；按贴水价格计算；打折扣 *8kg6v%  
at a premium 按溢价计算；按升水价格计算 *{)[:;  
at call 通知付款；按通知 E)NH6~  
at constant market price 按固定市价计算 W6E9  
at constant price 按固定价格计算 V[rNJf1z  
at cost 按成本计算 7.hVbjy'-  
at current market price 按当时市价计算；按现时市价计算 S%kE<M?  
at current price 按当时价格计算；按现时价格计算 MDGcK/$')f  
at factor cost 按要素成本计算；按生产要素成本计算 zTAt% w5  
at money-of-the-day price 按付款当日价格计算 3k5Mty  
at or better 按指定或较佳价位〔买卖指令〕 G0^23j  
at par 按面值计算；平价 Op~sR^ez  
at sight 见票即付 9K Ih}Q@P  
at the close 按收市盘 de[c3!#1d  
at the opening 按开市盘 *<Fz1~%*  
attestation 见证；见证条款 RR75ke[Hs  
at-the-money option 平价期权 pIC CjA?3@  
attorney 受权人；受托代表人 `(_cR@\  
attornment 新拥有人承认书 gTH1FR8$y  
attributable profit 可归属利润 "5synfO  
attributable share value 可归属股份价值 67<zBw2  
Auckland Stock Exchange 奥克兰证券交易所 \-#~)LB]M  
auction 拍卖 dV<M$+;s]  
auctioneer 拍卖商 y~SFlv36
  
audit 审计；核数 rf@/<Wu  
Audit Commission 审计署 c^6
v7wT5  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \Y Cj/tG8  
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〕 2t< dCw  
audit review 帐目审查 Z,lUO.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 p<Ah50!B  
audited account 审计帐目；经审计的帐目 l#\z3"b  
audited annual account 经审计的周年帐目 X']>b  
audited balance sheet 经审计的资产负债表 e%R+IH5i  
auditor 核数师；核数主任；审计师 2^ ^;Q:  
auditor's certificate 核数师证明书；审计师证明书 f8#WT$Ewy  
auditor's report 核数师报告；审计师报告 = EyxM  
Aussie bond 澳元债券 N>/*)Frt  
austerity budget 紧缩预算 T!"<Kv]J  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3${?!OC  
Australia All Ordinaries Index 澳洲所有普通股票指数 -102W{V/T  
Australian Dollar [AUD] 澳元 L}XEROTR  
Australian Options Market 澳大利亚期权市场 8MX/GF;F  
Australian Securities Commission 澳洲证券事务监察委员会 c~5#)AXMT  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Eh!%NeO  
Australian Stock Exchange 澳大利亚证券交易所 Pl}}!<!<z  
Austrian Schilling [ATS] 奥地利先令 pEH[fA]  
authentication 认证；鉴证 "*RCV6{  
authority to purchase 委托购买证；委购书 }E*d)n|  
authorization 认可；核准；授权；授权书 hO;bnt%(  
authorization by direction 指示授权 Kp~k!6x  
authorization by instruction 指令授权 +(/XMx}a  
authorization by warrant 令状授权 ?9H
7Twi+T  
authorization of unit trust 单位信托的认可 rHT8a^MO  
authorized agent 指定代理人 6ynQCD  
authorized capital 法定资本 'x+0 yd  
authorized clerk 出市员 UM|GX  
authorized dealer 认可交易商 l>~:lBO  
authorized financial institution 认可财务机构
k{c~  
authorized fund 认可基金 .Z%7+[  
authorized fund house 获授权的基金公司；认可基金公司 4TwU0N+>  
authorized institution 认可机构 )6bxP&k  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %bDd  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 K8|6r|x  
authorized insurer 获授权保险人；获认可承保人 `3pe\s  
authorized investment 特准投资项目 nz+o8L,  
authorized person 获授权人 k_P`t[YZV  
authorized representative 获授权代表 aI8wy-3I  
authorized share capital 法定股本 ;2L=WR%  
automated quotation system 自动报价系统 VZAdc*X  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]3d&S5zU  
自动交易系统〔香港期货交易所有限公司〕 (g7nMrE$j  
automatic adjustment mechanism 自动调整机制 hXz"}X n  
automatic adjustment system 自动调整系统 1 _5[5K^  
Automatic Clearing House 自动票据交换所 s3J T1TX  
automatic exchange rates accumulation system 自动化汇率累集系统 Vg:P@6s  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 KOi%zE%  
automatic teller machine [ATM] 自动柜员机 et9c<'  
autopay 自动转帐 D|e6$O5o  
available assets 可用资产 2mU}"gf[  
available fiscal reserve 现存财政储备 Z:T4Z}4N  
available profit 可用利润 xZ;';}&pj  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 e% 5!  
average 平均；平均数；海损 * +OAc`8  
average basic salary 平均基本薪金 .*Hv^_  
average consumer expenditure 平均消费开支；一般消费开支 tCc}}2bC&  
average cost 平均成本 Y Nq<%i!>  
average cost of land production 增辟土地平均成本 ,pLesbI  
average daily turnover 平均每日成交额 ]nfS vPb  
average daily wage rate 平均每日工资率 g^0  
average expenditure pattern 平均开支模式 da I-*  
average growth rate 平均增长率 c$e~O-OVD?  
average net fixed assets 固定资产平均净值 b]|7{yMV  
average of relatives 相对价格平均数 
.zegG=q  
average price 平均价格 l" sR\`~  
average propensity to consume 平均消费倾向；一般消费倾向 Z<&: W8n  
average propensity to save 平均储蓄倾向；一般储蓄倾向 E>4 \9  
average rate 平均率 /OxF5bN2  
average revenue 平均收入；平均收益 |9_e2OwH  
average stock 平均库存；平均存货 JBoo7a1  
average yearly rent 平均年租 58v5Z$%--  
avoidance of double taxation 避免双重课税 IL>g-  
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 `q5*VqIhs  
_C*}14 "3  
给你加分了