一些有用的会计术语(也不知道发的地方对不对)A

A: Wl#^Eu\g1W  
A share Ａ股；甲类股份 wi9|  
abatement of tax 减税；减扣免税额 J7\q#]?  
ABN AMRO Bank N.V. 荷兰银行 mNeW|3a  
above-the-line expenditure 线上项目支出；经常预算支出 $1?X%8V  
above-the-line receipt 线上项目收入；经常预算收入 ~d8>#v=Q`  
ABSA Asia Limited 南非联合亚洲有限公司 e6R"W9  
absolute change 绝对数值变更 /J+)P<_A  
absolute expenditure 实际开支 @}?D<O8#"#  
absolute guideline figure 绝对准则数字 =N{eiJ.(p  
absolute interest 绝对权益 &tgvE6/V  
absolute order of discharge 绝对破产解除令 %8*d)AB:  
absolute profit margin 绝对利润幅度 6g"<i}_|  
absolute value 实值；绝对值 qE{cCS  
absolutely vested interest 绝对既得权益 $McO'Bye{h  
absorbed cost 已吸收成本；已分摊成本 'i(p@m<'  
absorption 吸收；分摊；合并 >ek%P;2w>  
absorption rate 吸收率；摊配率；分摊率 od}x7RI%m  
ACB Finance Limited 亚洲商业财务有限公司 'YR5i^:t  
acceptable form of reciprocity 合理的互惠条件 Dy@\!F  
acceptable rate 适当利率；适当汇率 yo.SPd="Vx  
acceptance agreement 承兑协议 ,>UmKrYo  
acceptance for honour 参加承兑 {T.Vu]L80  
acceptor 承兑人；接受人；受票人 ->hxHr`!%a  
acceptor for honour 参加承兑人 m6x. "jG  
accident insurance 意外保险 `az`?`i7  
Accident Insurance Association of Hong Kong 香港意外保险公会 cA%U  
accident insurance scheme 意外保险计划 vs@:L)GW\  
accident year basis 意外年度基准 7:L~n(QpP  
accommodation 通融；贷款 (RmED\.]4  
accommodation bill 通融票据；空头票据 :(b3)K  
accommodation party 汇票代发人 8e@JvAaa$  
account balance 帐户余额；帐户结余 "r V4[MVxt  
account book 帐簿 0w['jh|,  
account collected in advance 预收款项 E)hinH  
account current book 往来帐簿 +=h!?<*C8  
account of after-acquired property 事后取得的财产报告  >Y'yM4e*  
account of defaulter 拖欠帐目 jp^WsHI3  
account payable 应付帐款 FqsjuU@l  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J3x7i8  
account receivable 应收帐款 %'T>kz*A  
account receivable report 应收帐款报表 \z`d}\3(R  
account statement 结单；帐单；会计财务报表 b(q&}60  
account title 帐户名称；会计科目 J\so8uT:  
accountant's report 会计师报告 'c[LTpn4=  
Accountant's Report Rules 会计师报告规则 -HsBV>C  
accounting and auditing procedure 会计与审计程序；会计与核数程序 t4k'9Y:\Q  
Accounting Arrangements 《会计安排》 iFCH$!  
accounting basis 会计基础 I|IlFu?O=  
accounting by Official Receiver 破产管理署署长呈交的帐目 (A'q@-XQ  
Accounting Circular 《会计通告》 |<|,RI?  
accounting class 会计类别 V3W85_*  
accounting date 记帐日期；会计结算日期
NydW9r:T  
accounting for money 款项核算 \.1b\\  
Accounting Officer 会计主任 Gr@{p"./z  
accounting period 会计报告期；会计期 N`Xnoehu  
accounting policy 会计政策；会计方针 )Zf}V0!?+  
accounting practice 会计惯例 N
#)VD\m  
accounting principle 会计准则 G`#
gV"PlC  
accounting record 会计记录 :3>yr5a7-  
accounting report 会计报告 L[G\+   
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5SL>q`t.bd  
Accounting Society of China 中国会计学会 tN3 {7'\7  
accounting statement 会计报表 wmr%h q  
accounting system 会计制度；会计系统 HCIF9{o1j>  
accounting transaction 会计事项；帐务交易 aF{i A\  
accounting treatment 会计处理 ')<FLCFwT  
accounting year 会计年度 I!7.fuO  
accretion 增值；添加 PBs<8xBx^  
accrual 应计项目；应累算数目 g**%J Xo  
accrual basis 应计制；权责发生制 m=.7f
9  
accrual basis accounting 应计制会计；权责发生制会计 OEE{JVeI  
accrue 应累算；应计 =P;;&j3Z  
accrued benefit 应累算利益 ZU.)K
>'  
accrued charges 应计费用 :ZfUjqRE  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,N7
l/6  
accrued expenses 应累算费用 pd>a6 lI`  
accrued interest payable 应付利息；应计未付利息 ~R@m!'Ik  
accrued interest receivable 应收利息；应计未收利息 !$xEX,vj|W  
accrued right 累算权益 N^yO- xk  
accruing profit 应累算的利润 wwcwYPeg  
accumulated fiscal reserve 累积财政储备 a^T4\  
accumulated profit 累积利润；滚存溢利 q3-;}+  
accumulated reserve 累积储备 UeQ9G  
accumulation of surplus income 累积收益盈余 D'[P,v;Q  
acquired assets 既得资产 Df,VV+  
acquisition 收购；购置；取得 O?,i?  
acquisition cost 购置成本 /9+A97{  
acquisition expenses 购置费用 ?3TK7]1V:  
acquisition of 100% interest 收购全部股权 (bFWT_CChz  
acquisition of control 取得控制权 i)=89?8  
acquisition of fixed assets 购置固定资产 7x7r!rSe,  
acquisition of shell “买壳” txfwLqx  
acquisition price 收购价 Pv-V7`{  
act of God 天灾 lzy$.H"W  
acting partner 执事合伙人 DET!br'z5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 VtzmY  
active partner 积极参与的合伙人 !+45=d 5  
active trading 交投活跃 YNJpQAuSn)  
actual circulation 实际流通 YTjuSV  
actual cost 实际成本 CAFE}
|  
actual expenditure 实际开支；实际支出 aHPSnB&  
actual income 实际入息；实际收入；实际收益 uCP6;~Ns  
actual market 现货市场 ,6orB}w?z  
actual price 现货价；实际价格 LB*#  
actual profit 实际利润 KpbZnW}g  
actual quotation 实盘；实际价位；实际报价 =7]Q6h@X  
actual year basis 按实际年度计算 aBVEk2 p  
actuals 实货 3@
F+E\k  
actuarial investigation 精算调查 .xz,pn}  
actuarial principle 精算原则 +z jzO]8  
actuarial report 精算师报告 svq9@!go  
Actuarial Society of Hong Kong 香港精算学会 M`C~6Mf+  
actuarial valuation 精算师估值 #:vDBP05.m  
actuary 精算师 zUEfa!#?  
ad referendum agreement 暂定协议；有待覆核的协定 4=F]`Lql  
ad valorem duty 从价税；按值征税 %AEK[W+0  
ad valorem duty system 从价税制 KB,~u*~!  
ad valorem fee 从价费 G\:psx/  
ad valorem tariff 从价关税 t1:
S!@  
additional allowance 额外免税额 8/>wgY  
additional amount for unexpired risk 未过期风险的额外款额 3^A/`8R7K  
additional assessable profit 补加应评税利润 ,F?~'-K  
additional assessment 补加评税 28Ssb|  
additional commitment 额外承担 b?2X>QJ  
additional commitment vote 额外承担拨款 {c\oOM<7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^0-e,d 9h  
additional dependent parent allowance 供养父母额外免税额 sPE)m_u  
additional provision 额外拨款 emkMR
{MY
 
additional stamp duty 附加印花税 w-'D*dOi  
additional tax 补加税罚款；补加税款 _5U%'\5s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 fs3-rXoB  
adjudged bankrupt 被裁定破产 & GzhcW~
 
adjudicated bankrupt 裁定破产人 @RoRNat  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 csFJ5  
adjudication of bankruptcy 裁定破产；宣告破产 1IF'>*  
adjudication of insolvency 裁定无力偿还债务 CDnR  
adjusted actual 经调整的实数；调整后的实数 \o62OfF!  
adjusted current assets 经调整的流动资产；调整后的流动资产 FU(}=5n  
adjusted figure 经调整的数字；调整后的数额 zhA',p@K?_  
adjusted liabilities 经调整的负债；调整后的负债 "
doU.U&u  
adjusted loss 经调整的亏损；调整后的亏损 o! 2n}C  
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 ;vI*ThzdD  
adjusted profit 经调整的利润；调整后的利润 m[@%
{  
adjusted surplus 经调整的盈余额；调整后的盈余额 1O]5/Eu  
adjusted value 经调整的价值；调整后的价值 f1CMR4D  
adjustment 调整；修订；理算〔保险〕 hP4)8>  
adjustment centre 调剂中心 e\^g|60f_  
adjustment lag 调整过程的时间差距；调整时差 re ]Ste  
adjustment mechanism 调整机制 _d\u!giy  
adjustment of loss 亏损调整 C"U[ b%  
adjustment process 调整过程；调整程序 rTP5-4  
adjustment range 调整幅度
HeT6Dv  
administered exchange rate 受管制汇率 /jjW/lr  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ere?d~8  
administration expenses 行政费用 o8};e  
administration fee 手续费；行政费 Mz/]DJ8  
administration in bankruptcy 破产管理 _uO!N(k.  
administration order 遗产管理令 B8cBQv  
administrator 管理人；遗产管理人 )]c]el@y  
administrator of the estate 遗产管理人 LXh@o1  
admission of debt 债项承认书 KJ0xp hf  
admission of proof 接纳债权证明 (^DLCP#*  
advance 放贷款项；垫付款项；预支款项；预付款项 WA]%,6  
advance account 暂支帐目；预付款帐户 JVUZ}#O  
advance compensation 预付补偿金 F_Z&-+,*3t  
advance from shareholder 股东垫款 `N|U"s;  
advance pending reimbursement 预支以待日后付还 nJtEUVMt  
advanced economy 先进经济体系 7x[LF ^o  
advancement 预付；预付财产 Ism^hyL  
advances warrant 垫款令 ,YP1$gj  
advancing 贷出 PwFQ#Z  
adverse balance 逆差 zp7V\W; &  
adverse exchange 逆汇 :rz9M@7  
advertisement addressed to shareholders 在报章刊登的致股东通告 3~[`[4n^  
advice for collection 托收通知书 p@?7^nIR*u  
advice of drawing 提款通知书；汇票通知书 ,2 zt.aqB  
advice of payment 付款通知 <&qpl0U)Y  
Advisory Committee [Securities and Futures Commission] H4PbO/{xO  
谘询委员会〔证券及期货事务监察委员会〕 toS(UM n  
Advisory Committee on Diversification 经济多元化谘询委员会 ;Pol#0_(  
affidavit 誓章；遗产申报誓章 p3M#XC_H]  
affidavit of no receipt 述明无收款的誓章 rxs~y{Xi  
affiliate 联号；联营公司；附属公司 zdxT35h  
affiliated company 附属公司；联号；联营公司 a,/M'^YyN  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8iMF8\  
affordability 负担能力 bx hPjAL  
African Development Bank [AfDB] 非洲开发银行 B`?N,N"  
after-acquired property 事后取得的财产 54 M!Fq-  
after-hours dealing 市后交易 Fb<n0[m  
after-tax profit 税后盈利；税后利润；税后溢利 ]&Y#)ebs  
agency agreement 代理协议 JCcN>DtP  
agency expenses 代理机构的开支 Hv8SYQ|  
agency fee 代理费 ,s1&O`  
Agency Law 《代理法》 $$haVY&  
agent 代理人；承销人 -M7K8  
agent of company 公司代理人 `ir&]jh.A  
agent's fee 代理人费；经纪费 L# `lQ"`K  
aggregate 总计；总数；总体数字 {l&Ltruhz  
aggregate amount 总款额；总额 l^DINZU@  
aggregate assets and liabilities 总体资产与负债 "C_T]%'Wm  
aggregate at constant price 按固定价格计算的总体数字 !GlnQ`T  
aggregate demand 总需求 5x*5|8  
aggregate gross position 总持仓量 f,Sth7y  
aggregate limit 总限额 ksB  
aggregate of salaries tax 合计薪俸税 ES^>[2Y  
aggregate performance 总体表现；总体业绩 ;j>*;Q`  
aggregate supply 总体供应 0lX)Cl  
aggregate surplus 总盈余 qSFc=Wwc  
aggregate total 整体总额 l
hLnygUk  
aggregate value 总值；合计价值 *)MX%`Z}  
aggregated basis 合计基准 <lC]>
L  
aggregated net chargeable income 合计应课税入息实额 ?j1_ n,d  
aggregation 合并计算；合计；总和 a$
w},= `E  
aggregation of incomes of husband and wife 夫妇入息合并计算 )>(L{y|uYX  
aggregation of property 财产的总和 gKmX^A5<  
agio 差价；贴水 GE%2/z p  
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》 u~" si
H  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ./5jx2V  
《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》 :z B}z^8-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment  Sa%zre@  
《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》 G
s+\D0o!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ANckv|&'v  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 VLf g
[*k  
agreement for a settlement 授产协议 `@h:_d  
agreement for assignment 转让协议 m_cO<LB  
agreement for sale 售卖协议；买卖协议  DZ^=*.  
agreement for sale and purchase 买卖协议 X Y~;)<s_  
agreement for the payment of interest 支付利息协议 .qSBh hH\  
agreement for the repayment of money 还款协议 7SBM^r
}  
agreement of reinsurance 再保险协议 ?QGm
oQ)  
Agricultural Bank of China 中国农业银行 D`~JbKV5@^  
air passenger departure tax 飞机乘客离境税 d!`lsh@tF  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )8[ym/m  
airport tax 机场税 Y.q>EUSH  
alcohol duty 酒精税 o[o:A|n  
alienation 让与；让渡；转让 >R(8/#|E  
alimony 生活费；赡养费 \M7I&~V  
All Ordinaries Index [AOI] 所有普通股指数 u FMIY(vB  
all risks 全险；综合险 fs&,
w  
All Sales Record for Stock Market 《股票市场成交报告》 C1V# ?03eI  
Allied Capital Resources Limited 新联财务有限公司 tC2N>C[N  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8O;Vl  
allocation letter 拨款信件 0eFb?Z0]  
allocation of fund 分配款项；预留款项 GP*
 +  
allocation of profit 利润分配；溢利分配 BEln6zj  
allocation warrant 拨款令 bFSlf5*H  
allotment 分配；配股 pFpZbU^  
allotment notice 股份配售通知；配股通知 (Up'$J}  
allotment of shares 股份分配 0Qm"n6NQ  
allowable 可获宽免；免税的 j8pFgnQ  
allowable business loss 可扣除的营业亏损 SC'BmR"ox  
allowable expenses 可扣税的支出 w TlGJ$D0  
allowance 免税额；津贴；备抵；准备金 sYI~dU2H  
allowance for debts 债项的免税额 QjLji+L  
allowance for depreciation by wear and tear 耗损折旧免税额 4GVNw!V  
allowance for funeral expenses 殡殓费的免税额 T'8RkDI}-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~uB'3`x  
allowance for repairs and outgoings 修葺及支出方面的免税额 DR6]-j!FK  
allowance to debtor 给债务人的津贴 qh-[L  
alteration of capital 资本更改 B#]_8svO  
alternate trustee 候补受托人 tVunh3-  
amalgamation 合并 :y\09)CJK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Xem 05%,  
ambit of charges 征税范围；收费范围 wy''tqg6  
amended valuation 经修订的估值 `K w7"  
American Commodities Exchange 美国商品交易所 vVAb'`ysv  
American Express Bank Limited 美国运通银行 7$ d}!S  
American Stock Exchange 美国证券交易所 qbXz7s*{  
amortization 摊销 fE^uF[-7?  
amount due from banks 存放银行同业的款项 vXb:  
amount due from banks abroad 存放海外银行同业的款项 $_)=8"Sn  
amount due from holding companies 控股公司欠款 ,<sm,!^<r  
amount due from local banks 存放本港银行同业的款项 @F?=a*s"!  
amount due to banks 银行同业的存款 gv9=quG  
amount due to banks abroad 海外银行同业的存款 PRD_!VOW  
amount due to holding companies 控股公司存款 =O,JAR"ug  
amount due to local banks 本港银行同业的存款 R*yU<9Mm8  
amount due to outport banks 外埠银行同业的存款 MHo1 lrZa+  
amount for note issue 发行纸币的款额 [h4o7  
amount of bond 担保契据的款额 =D].`  
amount of consideration 代价款额 8a9RML}G<  
amount of contribution 供款数额 J='W+=N  
amount of indebtedness 负债款额 0N{+y}/G  
amount of principal of the loan 贷款本金额 i&A%"lOI9  
amount of rates chargeable 应征差饷数额 Ib1e#M3  
amount of share capital 股本额 O6iCZ  
amount of sums assured 承保款额 W (`c  
amount of variation 变动幅度 azo0{`S?  
amount of vote 拨款数额 *zy'#`>  
amount payable 应付款额 RlsVC_H\  
amount receivable 应收款额 B;!f<"a8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +yWR#[`n  
analysis 分析 RZO5=L9E  
ancillary risk 附属风险 Sj)}qM-y#  
annual account 周年帐目；周年帐目报表；年度决算；年结 &!jq!u$(  
annual accounting date 年结日期 c&f y{}10  
annual allowance 每年免税额；年积金；年度津贴；年津 6^;^rUlm  
annual balance 年度余额 Zn&k[?;Al  
annual disposable income 每年可动用收入 <qhBc:kc  
annual estimates 周年预算 h
mZvIy(  
annual fee 年费 yG&2UqX  
annual general meeting 周年大会 iITp**l  
annual growth rate 年增率；每年增长率 C0fmmI0z~  
annual long-term supplement 长期个案每年补助金 Qw?+!-7TN  
annual pensionable emolument 可供计算退休金的年薪 Q2/.6O8  
annual report 年报 ~Fw<eY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]TSg!H  
annual return 周年报表；周年申报表；每年报税表格 m_*R.a  
Annual Return Rules 《周年报表规则》 .#fPw_i  
annual review of consumer prices 每年消费物价回顾 xQu eE{  
annual roll-forward basis 逐年延展方式 /APcL5:=  
annual salary 年薪 aI(>]sWJ  
annual statement 年度报表；年度决算表 ,+._;[k  
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 bU`=*  
annuitant 年金受益人 v7IzDz6gF  
annuity 年金 SMoz:J*Q(  
annuity contract 年金合约 F>+2DlA`<e  
annuity on human life 人寿年金 6GYtY>  
antecedent debt 先前的债项 ([ dT!B#aH  
ante-dated cheque 倒填日期支票 %6ub3PLw8  
anticipated expenditure 预期开支 H{V)g  
anticipated net profit 预期纯利 Y-p<qL|_  
anticipated revenue 预期收入 +y&d;0!  
anti-inflation measure 反通货膨胀措施 ?t rV72D  
anti-inflationary stance 反通货膨胀立场 "&lN\&:  
apparent deficit 表面赤字 Z0ReWrl;`  
apparent financial solvency 表面偿债能力 ~ y;y(4<  
apparent partner 表面合伙人 #tjmWGo,  
application for personal assessment 个人入息课税申请书 t`G)b&3_O  
application of fund 资金应用 :eOR-}p'  
application to release as liquidator and to destruct the books of accounts and documents #SkX@sl@
 
申请免除清盘人职务及毁灭帐簿与文件 8g*hvPc  
appointed actuary 委任精算师 *7" L]6  
appointed auditor 委任核数师；委任审计师 Ht[{ryTxu  
appointed trustee 委任的受托人 :?CQuEv-  
appointer 委任人 ?_q+&)4-o  
apportioned pro rata 按比例分摊 9<s4yZF@x  
apportionment 分配；分摊 YQgNv`l}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ],lV}Mlg*  
apportionment formula 分摊方程式 |d7$*7TvV  
apportionment of estate duty 遗产税的分摊 5PZN^\^
  
appraisal 估价；评估 x*}bo))hb  
appreciable growth 可观增长 ._CP% R  
appreciable impact 显着影响 @Bs0Avj.  
appreciable increase 可观增长 4h|dHXYZ  
appreciation 增值；升值 _+w/ pS`M  
appreciation against other currencies 相对其他货币升值 B@t'U=@7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "tu*YNP\Q  
appreciation tax 增值税 6EJVD!#[K  
appropriation 拨款；拨用；拨付 ]Kdet"+  
appropriation account 拨款帐目 Q$ZHv_VLx  
Appropriation Bill 拨款法案 op7FZHs  
appropriation-in-aid system 补助拨款办法 :b/jNHJU  
approved assets 核准资产 ~xyw>m+o.  
approved basket stock 认可一篮子证券 v6uxxsI>Hm  
approved budget 核准预算 z.)p P'CJo  
approved charitable donation 认可慈善捐款 P<;7j?  
approved charitable institution 认可慈善机构 ?KWj}|%  
approved currency 核准货币；认可货币 *'R#4@wmP  
approved estimates 核准预算 mlu 3K  
approved estimates of expenditure 核准开支预算 ~ 3T,&?r  
approved overseas insurer 核准海外保险人 PRs@zkO  
approved overseas trust company 核准海外信托公司 2 x4=  
approved pooled investment fund 核准汇集投资基金 lKV"Mh+6  
approved provident fund scheme 认可公积金计划 onte&Ed\  
approved provision 核准拨款 "5!BU&   
approved redeemable share 核准可赎回股份 .g% Y@r)=5  
approved regional stock 认可地区性证券 vtxvS3   
approved retirement scheme 认可退休金计划 0ys~2Y!eH  
approved subordinated loan 核准附属贷款 1 W'F3  
arbitrage 套戥；套汇；套利 z4M1D9iPY  
arbitrageur 套戥者；套汇者 ftZj}|R!  
arbitrary amount 临时款项 w'ybbv{c  
arrangement 措施；安排；协定 =AOWeLk*G  
arrears 欠款 @"|i"Hk^  
arrears of pay 欠付薪酬 9E1W|KE  
arrears of revenue 逾期未收税款；逾期未收的帐项 IA*KaX2S<  
articles of association 组织章程；组织细则；组织章程细则 x?r1s#88>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K7`YJp`i  
ascertainment of profit 确定利润 TGV  
"Asia Clear" “亚洲结算系统” S~F`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1n%8j*bJq  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3qMNl>>  
Asian Development Fund [ADF] 亚洲发展基金 4]XI"-M^D  
Asian dollar bond 亚洲美元债券 6C-YyI#s#  
Asian dollar market 亚洲美元市场 $=aI"(3&  
Asian dollar rate 亚洲美元利率 (P@Y36j>N  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 or?%-)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 X K>&$<5{  
asked price 沽盘；喊价；索价；卖方报价 t\R; < x  
assessable income 应评税入息 RiFw?Q+  
assessable loss 应评税亏损 TbhH&kG)1  
assessable profit 应评税利润 k#)
Ad*t  
assessable value 应评税值 t})$lM  
assessed profit 估定利润 "="O >  
assessed value 经评估价值 v}uJtBG(  
assessment 评税；评定；估价；评税单 &__DJ''+  
assessment number 评税编号；估价编号 /"#4T^7&  
assessment of additional tax 补加税评税 (ku5WWJ  
assessment of performance 业绩评估；实绩评价 ;vp\YIeX1  
Assessor 评税主任 SUdm 0y  
asset price bubbles 资产价格泡沫 >Da~Q WW|  
asset-backed securities 具资产保证的证券 M##';x0  
assets accretion 资产增值 e!x6bR9EZ  
assets and liabilities 资产与负债 uJow7-FD  
assets betterment statement 资产递增表；资产改进表 m],Ud\  
assets lending 实物放款；有抵押贷款 %XRN]tsu  
assets of the company passing on the death 死者去世时转移的公司资产 )]Ti>RO7  
assets pledged as security for liabilities 用作负债抵押的资产 s#-eN)1R  
assets portfolio 资产投资组合 t#~?{i@m  
assets price 资产价格 F@vbSFv)/  
assets quality 资产质素 Cmd329AH  
assets realization 资产变现 y] V1b{9p  
assets refinancing arrangement 资产再集资安排 'K@0Wp  
assets securitization 资产证券化 [
*Ju3  
assets situated outside Hong Kong 在香港以外地方的资产 dcq#TBo8  
assets stripping 削减资产；拆卖资产 Q~,YbZ-7  
assets value 资产值 hR)2xz  
assignee 承让人 jBtj+TL8  
assignment 转让；转让书；转让契 UpUp8%fCU  
assignment of interest 权益转让 <8
o(CA\  
assignment of letters patent and trade mark 专利证书及商标转让 :nGM
tF  
assignment of property 物业转让；物业转让书 \e:d)^cbh  
assignment right 转让权 ;j}y
B  
assignor 转让人 (GU9p>2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 zCe/Kukvy  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 kU*{4G|6  
associate member 附属会员 Ex(3D[WmMW  
associated body corporate 相联法人团体 e>H:/24  
associated company 相联公司；联属公司 QGPw
2Q  
associated corporation 相联法团 ;4~U,+Av  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |:q/Dt@  
公认会计师公会〔英国〕 r6.N4eW.L  
Association of Futures Exchange Brokers 香港期货经纪协会 _PXdzeI.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3C^1frF  
association of underwriters 承保人组织 ~!:0iFE&H  
assumption of control 接管 \L]|-f(4  
assurance 担保；保险；转易；转易书 <$Yi]ty  
assurance of interest 权益的转易 f} K`Jm_}?  
at 19XX price 按一九ＸＸ年价格计算 l I-p_K  
at a discount 按赔价计算；按贴水价格计算；打折扣 =xl~][  
at a premium 按溢价计算；按升水价格计算 zICI_*~  
at call 通知付款；按通知 8k!6b\Imz  
at constant market price 按固定市价计算 *i%quMv  
at constant price 按固定价格计算 Jh@_9/?  
at cost 按成本计算 g1[&c+=U`P  
at current market price 按当时市价计算；按现时市价计算 h%}(h2W  
at current price 按当时价格计算；按现时价格计算 <[Oo*:A!7  
at factor cost 按要素成本计算；按生产要素成本计算 < K%j  
at money-of-the-day price 按付款当日价格计算 v1.*IV5Y  
at or better 按指定或较佳价位〔买卖指令〕 rU\[SrIhz  
at par 按面值计算；平价 F]=B'ZI  
at sight 见票即付
O6c\KFBSJ  
at the close 按收市盘 M<`|CVl  
at the opening 按开市盘 d,F5:w&  
attestation 见证；见证条款 #@//7Bf%  
at-the-money option 平价期权 ~L?nq@DL  
attorney 受权人；受托代表人 n^9  ?~  
attornment 新拥有人承认书 )|]dmQ-  
attributable profit 可归属利润 !{%G0(Dv  
attributable share value 可归属股份价值 665[  
Auckland Stock Exchange 奥克兰证券交易所 Q< *8<Oo4g  
auction 拍卖 ?p^2Z6J'$  
auctioneer 拍卖商 8tc*.H{^+  
audit 审计；核数 %'ZN`XftG  
Audit Commission 审计署 y\PxR708  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;A#~`P  
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〕 :)c80`-E  
audit review 帐目审查 ]7/gJ>g,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 f(:1yl\a  
audited account 审计帐目；经审计的帐目 3N4.$#>#9@  
audited annual account 经审计的周年帐目 ([k7hUP  
audited balance sheet 经审计的资产负债表 3LK%1+)4  
auditor 核数师；核数主任；审计师 $kz!zjC'  
auditor's certificate 核数师证明书；审计师证明书 Fb_S&!  
auditor's report 核数师报告；审计师报告 2
CLB
1  
Aussie bond 澳元债券 GjQfi'vCk  
austerity budget 紧缩预算 %}qbkkZ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 WH$HI/%*m  
Australia All Ordinaries Index 澳洲所有普通股票指数 5cTY;@@  
Australian Dollar [AUD] 澳元
^R_e  
Australian Options Market 澳大利亚期权市场 @.9I3E-=  
Australian Securities Commission 澳洲证券事务监察委员会 `E>vG-9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 x>3@R0A1:  
Australian Stock Exchange 澳大利亚证券交易所 ")`S0n5e  
Austrian Schilling [ATS] 奥地利先令 q-&P=Yk  
authentication 认证；鉴证 6?gi_3g  
authority to purchase 委托购买证；委购书 uP|FJLY  
authorization 认可；核准；授权；授权书 C1B'#F9EO  
authorization by direction 指示授权 ME+em
1ZH  
authorization by instruction 指令授权 TQ'E5^  
authorization by warrant 令状授权 S@}4-\  
authorization of unit trust 单位信托的认可  *4yN3y  
authorized agent 指定代理人 2$0)?ZC?=  
authorized capital 法定资本 l5J.A@0  
authorized clerk 出市员 U{#xW  
authorized dealer 认可交易商 b X,Siz:F  
authorized financial institution 认可财务机构 l)|lTOjb  
authorized fund 认可基金 >
&K!VQ{g  
authorized fund house 获授权的基金公司；认可基金公司 (B#(Z=  
authorized institution 认可机构 dOXD{c  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 x ^vt; $  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <r\I"z$  
authorized insurer 获授权保险人；获认可承保人 p:[LnL  
authorized investment 特准投资项目 DeQDH5X"  
authorized person 获授权人 3% vis\~^  
authorized representative 获授权代表 XB/'u39  
authorized share capital 法定股本 T33|';k  
automated quotation system 自动报价系统 u''BP.Y S  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ==9ZFdf  
自动交易系统〔香港期货交易所有限公司〕 !,bPe5?Ql  
automatic adjustment mechanism 自动调整机制 m|4LbWz  
automatic adjustment system 自动调整系统 BKb<2  
Automatic Clearing House 自动票据交换所 #PAU'u 3{/  
automatic exchange rates accumulation system 自动化汇率累集系统 9g@NcJ]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{;n0/   
automatic teller machine [ATM] 自动柜员机 DY3:#X`4  
autopay 自动转帐 n|KKby.$
  
available assets 可用资产 qgexb\x\4  
available fiscal reserve 现存财政储备 e\N0@  
available profit 可用利润 w}k B6o]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ?r3e*qJGn  
average 平均；平均数；海损 "c Pz|~  
average basic salary 平均基本薪金 QJXdb]Y^;  
average consumer expenditure 平均消费开支；一般消费开支 yT:!%\F9  
average cost 平均成本 Pj!%ym3A  
average cost of land production 增辟土地平均成本 !S,pR
S+  
average daily turnover 平均每日成交额 Z_itu73I  
average daily wage rate 平均每日工资率 wn84?$BGd  
average expenditure pattern 平均开支模式 e,Zv]Cym  
average growth rate 平均增长率 v5 Y)al@  
average net fixed assets 固定资产平均净值 'NjSu64W  
average of relatives 相对价格平均数 Xj,j0  
average price 平均价格 e
_.~n<=  
average propensity to consume 平均消费倾向；一般消费倾向 yq6LH  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ETelbj;0  
average rate 平均率 ^5x4q  
average revenue 平均收入；平均收益 JQT4N[rEE  
average stock 平均库存；平均存货 }x0Z( `  
average yearly rent 平均年租 sU%"azc  
avoidance of double taxation 避免双重课税 }td6fj_{  
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 sZm^&h;  
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给你加分了