一些有用的会计术语(也不知道发的地方对不对)A

A: -vMP{,  
A share Ａ股；甲类股份 ecb[m2z  
abatement of tax 减税；减扣免税额 ,W#y7t  
ABN AMRO Bank N.V. 荷兰银行 /xmd]XM=_  
above-the-line expenditure 线上项目支出；经常预算支出 dZm{?\^_  
above-the-line receipt 线上项目收入；经常预算收入 a8N!jQc_m  
ABSA Asia Limited 南非联合亚洲有限公司 1ayxE(vMcX  
absolute change 绝对数值变更 i-Z@6\/a5  
absolute expenditure 实际开支 D@Q|QY5qic  
absolute guideline figure 绝对准则数字 jq[>PvR  
absolute interest 绝对权益 =($qiL'h  
absolute order of discharge 绝对破产解除令 -{O2Nv-]]  
absolute profit margin 绝对利润幅度 2`z+_DA  
absolute value 实值；绝对值 E?;W@MJi  
absolutely vested interest 绝对既得权益 &,\S<B2.  
absorbed cost 已吸收成本；已分摊成本 U;^{uQJ+,  
absorption 吸收；分摊；合并 3RD Q{
&J:  
absorption rate 吸收率；摊配率；分摊率 `@ObM[0p(  
ACB Finance Limited 亚洲商业财务有限公司 {>i'Pb0mG|  
acceptable form of reciprocity 合理的互惠条件 v4&*iT  
acceptable rate 适当利率；适当汇率 71~V*  
acceptance agreement 承兑协议 wxoBq{r;  
acceptance for honour 参加承兑 DCNuvrZ  
acceptor 承兑人；接受人；受票人 U{ Y)\hR-  
acceptor for honour 参加承兑人 A_2ppEG  
accident insurance 意外保险 OTRTa{TB  
Accident Insurance Association of Hong Kong 香港意外保险公会 8z+ CYeV  
accident insurance scheme 意外保险计划 (YR1ML3N  
accident year basis 意外年度基准 F2u{Wzr_@  
accommodation 通融；贷款 jQc0_F\  
accommodation bill 通融票据；空头票据 ?O_;{(F_  
accommodation party 汇票代发人 i^n&K:6  
account balance 帐户余额；帐户结余 XW1
9hG  
account book 帐簿 <%!@cE+y  
account collected in advance 预收款项 F4k`x/ak  
account current book 往来帐簿 ^PDa  
account of after-acquired property 事后取得的财产报告 ie_wJ=s  
account of defaulter 拖欠帐目 #):FXB$a  
account payable 应付帐款 shi#K<gVC  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?e BN_a,r6  
account receivable 应收帐款 9;@6iv  
account receivable report 应收帐款报表 8T%z{A1T  
account statement 结单；帐单；会计财务报表 old}}>_  
account title 帐户名称；会计科目 <mpkkCl,  
accountant's report 会计师报告 xD~:= ]G  
Accountant's Report Rules 会计师报告规则 EZ$m4:{e  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4g6d6~098;  
Accounting Arrangements 《会计安排》 iQA f  
accounting basis 会计基础 F`
3I~(  
accounting by Official Receiver 破产管理署署长呈交的帐目 rUj]6j=e  
Accounting Circular 《会计通告》 WUHijHo5(8  
accounting class 会计类别 NZ Xmrc{S  
accounting date 记帐日期；会计结算日期 9@!`,Co  
accounting for money 款项核算 b&!X#3(KT  
Accounting Officer 会计主任 $
idYG<],  
accounting period 会计报告期；会计期 Y+D#Dv |  
accounting policy 会计政策；会计方针 U#Ud~Q q  
accounting practice 会计惯例 t]Oxo`h=  
accounting principle 会计准则
kefQH\<X  
accounting record 会计记录 N[AX29  
accounting report 会计报告 !#>{..}}3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _xbV
AI4  
Accounting Society of China 中国会计学会 x1TB (^aX  
accounting statement 会计报表 2cww
7z/B  
accounting system 会计制度；会计系统 <%|2yPb]  
accounting transaction 会计事项；帐务交易 %=GnGgu  
accounting treatment 会计处理 /N~.,vf  
accounting year 会计年度 c(@)V.o2  
accretion 增值；添加 fSSDOH!U,  
accrual 应计项目；应累算数目 W#ev  
accrual basis 应计制；权责发生制 VPf=LSxJe  
accrual basis accounting 应计制会计；权责发生制会计 .i&]VGv  
accrue 应累算；应计 ba ,2.|  
accrued benefit 应累算利益 @o_-UsUX  
accrued charges 应计费用 Yw./V0Z{@  
accrued cumulative preference share dividend 应累算的累积优先股股息 pwm]2}+  
accrued expenses 应累算费用 Xbf
n@7m  
accrued interest payable 应付利息；应计未付利息 b,s T[!X[  
accrued interest receivable 应收利息；应计未收利息 Og^b'Kx/  
accrued right 累算权益 `,xKK+~YG-  
accruing profit 应累算的利润 OJ&~uV>2  
accumulated fiscal reserve 累积财政储备 /S]<MS  
accumulated profit 累积利润；滚存溢利 BaqRAO7  
accumulated reserve 累积储备 ^f@EDG8  
accumulation of surplus income 累积收益盈余 Lg-Sxz}P!  
acquired assets 既得资产 v\&Wb_;A  
acquisition 收购；购置；取得 }"A.[9 b  
acquisition cost 购置成本 ZXp=QH+f  
acquisition expenses 购置费用 40mgB4I  
acquisition of 100% interest 收购全部股权 zU]95I  
acquisition of control 取得控制权 U"/":w ~  
acquisition of fixed assets 购置固定资产 ?&"-y)FG  
acquisition of shell “买壳” q*
52|?  
acquisition price 收购价 @<;0h|  
act of God 天灾 G/=tC8eX  
acting partner 执事合伙人 W*N^Gp@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =`u4xa#m  
active partner 积极参与的合伙人 FL-sXg  
active trading 交投活跃 D/{hLp{  
actual circulation 实际流通 o AvX(  
actual cost 实际成本
E7ixl~  
actual expenditure 实际开支；实际支出 >/GVlXA'  
actual income 实际入息；实际收入；实际收益 TTu<~GH  
actual market 现货市场 !@5B:n*  
actual price 现货价；实际价格 Bh<)e5lP:  
actual profit 实际利润 %i$]S`A}  
actual quotation 实盘；实际价位；实际报价 'f]\@&Np  
actual year basis 按实际年度计算 cjp H hoW  
actuals 实货 r,aV11{  
actuarial investigation 精算调查 XJ.b
K  
actuarial principle 精算原则 HOBM?|37CU  
actuarial report 精算师报告 6o!+E@V b  
Actuarial Society of Hong Kong 香港精算学会 ?o?~Df&  
actuarial valuation 精算师估值 "1yXOy^2  
actuary 精算师 \$W>@w0  
ad referendum agreement 暂定协议；有待覆核的协定 CB:G4VqOT  
ad valorem duty 从价税；按值征税 ?u/RQ 1  
ad valorem duty system 从价税制 9+_SG/@  
ad valorem fee 从价费 -ich N/U]s  
ad valorem tariff 从价关税 gWL'Fl}H  
additional allowance 额外免税额 DavpjwSn  
additional amount for unexpired risk 未过期风险的额外款额 :[A>O(  
additional assessable profit 补加应评税利润 )w=ehjV^m  
additional assessment 补加评税 *\L\Bzm  
additional commitment 额外承担 ncjtv"2R  
additional commitment vote 额外承担拨款 *`7cvt5]IM  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7G zf>n  
additional dependent parent allowance 供养父母额外免税额 fIWOo >)D  
additional provision 额外拨款 }\?UmuolQ  
additional stamp duty 附加印花税 EPkmBru ^  
additional tax 补加税罚款；补加税款 3]$qY_|7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 G&y< lh
 
adjudged bankrupt 被裁定破产 ;%{REa  
adjudicated bankrupt 裁定破产人 `2
.[
8%6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,*!HN &  
adjudication of bankruptcy 裁定破产；宣告破产 S&^i*R4]  
adjudication of insolvency 裁定无力偿还债务 !hdOH3h=  
adjusted actual 经调整的实数；调整后的实数 Yi:@>A<#  
adjusted current assets 经调整的流动资产；调整后的流动资产 =^%#F~o:  
adjusted figure 经调整的数字；调整后的数额 jv_z%
`  
adjusted liabilities 经调整的负债；调整后的负债 w7+3?'L  
adjusted loss 经调整的亏损；调整后的亏损 eEl}.W}  
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 $qO%lJ:  
adjusted profit 经调整的利润；调整后的利润 D;*P'%_Z  
adjusted surplus 经调整的盈余额；调整后的盈余额 +`'=K ;{U  
adjusted value 经调整的价值；调整后的价值 2 ,RO  
adjustment 调整；修订；理算〔保险〕 |L%}@e Vw_  
adjustment centre 调剂中心 $q%r}Cdg  
adjustment lag 调整过程的时间差距；调整时差 mO=bq4!  
adjustment mechanism 调整机制 P+K< /i  
adjustment of loss 亏损调整 ^--kcTiR%  
adjustment process 调整过程；调整程序 V $Y=JK@  
adjustment range 调整幅度 rlV:% k
 
administered exchange rate 受管制汇率 ROq
z$yY  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Hwiw:lPq`E  
administration expenses 行政费用 r~N:|ip=  
administration fee 手续费；行政费 mqUn3F3  
administration in bankruptcy 破产管理 |soDt<y+L  
administration order 遗产管理令 Jvac|rN  
administrator 管理人；遗产管理人 S+9}W/  
administrator of the estate 遗产管理人 6
N+]g/_a  
admission of debt 债项承认书 s_:7dD  
admission of proof 接纳债权证明 I5Vp%mCY  
advance 放贷款项；垫付款项；预支款项；预付款项 }JPLhr|d^  
advance account 暂支帐目；预付款帐户 gn,D9d+  
advance compensation 预付补偿金 $z[FL=h)?+  
advance from shareholder 股东垫款 O1xK\ogv  
advance pending reimbursement 预支以待日后付还 Ww\M3Q`h  
advanced economy 先进经济体系 *5T^wZpj)  
advancement 预付；预付财产 ^E-BB 6D  
advances warrant 垫款令 7\.{O$Q  
advancing 贷出 oA+/F]XJ  
adverse balance 逆差 !79eF)  
adverse exchange 逆汇 -9)H[}.  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;D'6sd"  
advice for collection 托收通知书 ;xqN#mqq  
advice of drawing 提款通知书；汇票通知书 N5K\h}'%  
advice of payment 付款通知 lFJDdf2:$C  
Advisory Committee [Securities and Futures Commission] z'"e|)  
谘询委员会〔证券及期货事务监察委员会〕 Es]:-TR  
Advisory Committee on Diversification 经济多元化谘询委员会 EnW}>X
N  
affidavit 誓章；遗产申报誓章 [P_@-:(O  
affidavit of no receipt 述明无收款的誓章 rHngYcjR  
affiliate 联号；联营公司；附属公司 ?E +[  
affiliated company 附属公司；联号；联营公司 JO[7_*s  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /hF@Xh%hY  
affordability 负担能力 skeH~-`M@  
African Development Bank [AfDB] 非洲开发银行 rD_\NgVAs  
after-acquired property 事后取得的财产 1/\JJ\  
after-hours dealing 市后交易 C6` Tck!  
after-tax profit 税后盈利；税后利润；税后溢利 3mP251"dIW  
agency agreement 代理协议 XSOSy2:  
agency expenses 代理机构的开支 ,9~=yC  
agency fee 代理费 +V Oczl=  
Agency Law 《代理法》 tleWJR8oc  
agent 代理人；承销人 "@ 1+l&  
agent of company 公司代理人 r{mj[N'@  
agent's fee 代理人费；经纪费 kD*r@s]=  
aggregate 总计；总数；总体数字 .30eO_msK  
aggregate amount 总款额；总额 @y1:=["b  
aggregate assets and liabilities 总体资产与负债 H"5=z7w  
aggregate at constant price 按固定价格计算的总体数字 \Dlmrke  
aggregate demand 总需求 X^o0t^  
aggregate gross position 总持仓量 y\?NB:=%  
aggregate limit 总限额 z*,J0)<Q  
aggregate of salaries tax 合计薪俸税 %r =9,IJ  
aggregate performance 总体表现；总体业绩 'LX]/D  
aggregate supply 总体供应 omu)s '8  
aggregate surplus 总盈余 `En>o~L;  
aggregate total 整体总额 ^7l+ Ofb3  
aggregate value 总值；合计价值 2r^G;,{  
aggregated basis 合计基准 v{r,Wy3  
aggregated net chargeable income 合计应课税入息实额 nI_UL  
aggregation 合并计算；合计；总和 [ikW3 '99,  
aggregation of incomes of husband and wife 夫妇入息合并计算 yt+d f0l  
aggregation of property 财产的总和 M4}b lh#  
agio 差价；贴水 [Fk|%;B/~  
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]
:Z7Ji  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~8 S2BV3@  
《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》 eXA@J[-M:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8*&|Q1`K:  
《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》 (/$a*$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Bcl6n@{2f  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 g>*P}r~;^b  
agreement for a settlement 授产协议 :q34KP  
agreement for assignment 转让协议 /< -+*79G  
agreement for sale 售卖协议；买卖协议 {ovW6#  
agreement for sale and purchase 买卖协议 i+@t_pxc  
agreement for the payment of interest 支付利息协议 %LjhK,'h  
agreement for the repayment of money 还款协议 .dPy<6E  
agreement of reinsurance 再保险协议 XlJA}^e  
Agricultural Bank of China 中国农业银行 @V=HY  
air passenger departure tax 飞机乘客离境税 uz;
zmK  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 a8}!9kL  
airport tax 机场税 wNm1H[{  
alcohol duty 酒精税 b=PB"-  
alienation 让与；让渡；转让 1ir~WFP  
alimony 生活费；赡养费 +yd{-iH  
All Ordinaries Index [AOI] 所有普通股指数 n?mV(?N  
all risks 全险；综合险 9f #6Q*/  
All Sales Record for Stock Market 《股票市场成交报告》 4Ai#$SHLm  
Allied Capital Resources Limited 新联财务有限公司 >Q#\X=a>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 zvOSQxGQ  
allocation letter 拨款信件 IeT1Jwe  
allocation of fund 分配款项；预留款项 ]@A31P4t|  
allocation of profit 利润分配；溢利分配 b wqd`C  
allocation warrant 拨款令 s;W1YN  
allotment 分配；配股 L %20tm  
allotment notice 股份配售通知；配股通知 UPcx xtC  
allotment of shares 股份分配 {?uG] G7  
allowable 可获宽免；免税的 x5(B(V@b  
allowable business loss 可扣除的营业亏损 Y]neTX [ef  
allowable expenses 可扣税的支出 g9G 8;  
allowance 免税额；津贴；备抵；准备金 jM[]Uh  
allowance for debts 债项的免税额 uRnSwJ"hE  
allowance for depreciation by wear and tear 耗损折旧免税额 ?#gYu%7DN  
allowance for funeral expenses 殡殓费的免税额 6b-E|;"]:^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "w&G1
kw5I  
allowance for repairs and outgoings 修葺及支出方面的免税额 +`&-xq76  
allowance to debtor 给债务人的津贴 ?4sF:Y+\  
alteration of capital 资本更改 pxV@fH+`  
alternate trustee 候补受托人 dOFK;  
amalgamation 合并 5pz(6gA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "JpnmE[`  
ambit of charges 征税范围；收费范围 9jf2b  
amended valuation 经修订的估值 NR.YeKsBq  
American Commodities Exchange 美国商品交易所 q[
5&  
American Express Bank Limited 美国运通银行 f9a_:]F   
American Stock Exchange 美国证券交易所 chszP{-@X  
amortization 摊销 bM>5=Zox  
amount due from banks 存放银行同业的款项 T:0#se  
amount due from banks abroad 存放海外银行同业的款项 wvz_)bN~A  
amount due from holding companies 控股公司欠款 cr>"LAi  
amount due from local banks 存放本港银行同业的款项 R4AKp1Y  
amount due to banks 银行同业的存款 <2ymfL-q  
amount due to banks abroad 海外银行同业的存款 "yf#sEabV  
amount due to holding companies 控股公司存款 d: LP8  
amount due to local banks 本港银行同业的存款 :<PwG]LO  
amount due to outport banks 外埠银行同业的存款 eUEO~M2&U{  
amount for note issue 发行纸币的款额 !g7bkA  
amount of bond 担保契据的款额 0oPcZ""X]  
amount of consideration 代价款额 Z"5ew
U<?  
amount of contribution 供款数额 &Ef_p-e-P  
amount of indebtedness 负债款额 !8}x
6  
amount of principal of the loan 贷款本金额 m!sMr^W  
amount of rates chargeable 应征差饷数额 E3d# T  
amount of share capital 股本额 JG*Lc@Q  
amount of sums assured 承保款额 $;As7MI  
amount of variation 变动幅度 7thB1cOJ  
amount of vote 拨款数额 2[~|6@n  
amount payable 应付款额 \{{i:&] H  
amount receivable 应收款额 R}0xWPt9G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;Y%.m3  
analysis 分析 tWa_-Un3  
ancillary risk 附属风险 <?Y.w1  
annual account 周年帐目；周年帐目报表；年度决算；年结 xa?   
annual accounting date 年结日期 0=I:VGC3  
annual allowance 每年免税额；年积金；年度津贴；年津 ?X~U[dV?  
annual balance 年度余额 &? z6f9*$  
annual disposable income 每年可动用收入 p^X \~Yibs  
annual estimates 周年预算 R6E.C!EI  
annual fee 年费 -J(93@X9  
annual general meeting 周年大会 /2fQM_ ,P  
annual growth rate 年增率；每年增长率 MB!$s_~o#L  
annual long-term supplement 长期个案每年补助金 <,huajQs  
annual pensionable emolument 可供计算退休金的年薪 zOT(>1'  
annual report 年报 u 4$$0 `  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3-U@==:T  
annual return 周年报表；周年申报表；每年报税表格 sHf.xc  
Annual Return Rules 《周年报表规则》 e!p?~70  
annual review of consumer prices 每年消费物价回顾 3ox
0-+_  
annual roll-forward basis 逐年延展方式 0})mCVBY  
annual salary 年薪 s*UO!bHa  
annual statement 年度报表；年度决算表 uBA84r%{QQ  
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 CSNfLGA
 
annuitant 年金受益人 Uv%?
z0F<C  
annuity 年金 3!2TE-  
annuity contract 年金合约 &pEr;:E  
annuity on human life 人寿年金 E;Q ,{{#  
antecedent debt 先前的债项 b&xlT+GN  
ante-dated cheque 倒填日期支票 D&nVkZP>  
anticipated expenditure 预期开支 D/TEx2.=J3  
anticipated net profit 预期纯利 G;yh$n<"  
anticipated revenue 预期收入 +/Qgl  
anti-inflation measure 反通货膨胀措施 bqSp4TI  
anti-inflationary stance 反通货膨胀立场 Fpckb18}(O  
apparent deficit 表面赤字 +lED6]+%  
apparent financial solvency 表面偿债能力 6\GL|#G  
apparent partner 表面合伙人 W>T6Wlxu`6  
application for personal assessment 个人入息课税申请书 *WK0dn  
application of fund 资金应用 Hl b%/&  
application to release as liquidator and to destruct the books of accounts and documents $|n#L6k  
申请免除清盘人职务及毁灭帐簿与文件 +9[s(E?SY  
appointed actuary 委任精算师 " twq#Alx  
appointed auditor 委任核数师；委任审计师 \K%A}gnHe  
appointed trustee 委任的受托人 JVt(!%K}&  
appointer 委任人 nWb0S  
apportioned pro rata 按比例分摊 D/Hob  
apportionment 分配；分摊 5$Da\?Fpn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q}MPl2  
apportionment formula 分摊方程式 ]}HuK#  
apportionment of estate duty 遗产税的分摊 5@
< D6>6  
appraisal 估价；评估 Y=tx kN  
appreciable growth 可观增长 1@ .Eh8y  
appreciable impact 显着影响 5,u'p8}.  
appreciable increase 可观增长 ~|.vz!A  
appreciation 增值；升值 <
(<IRCR  
appreciation against other currencies 相对其他货币升值 0MX``/Z72  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XfYhLE  
appreciation tax 增值税 PHv0^l]B  
appropriation 拨款；拨用；拨付 fFNwmH-jv  
appropriation account 拨款帐目 TF-k|##G  
Appropriation Bill 拨款法案 eZk4$y  
appropriation-in-aid system 补助拨款办法 3PgiV%]  
approved assets 核准资产 zD%@3NA4
1  
approved basket stock 认可一篮子证券 2m0laJ3p9  
approved budget 核准预算 I'>r  
approved charitable donation 认可慈善捐款 $pGdGV\H  
approved charitable institution 认可慈善机构 '/v@q]!  
approved currency 核准货币；认可货币 @WfX{
485  
approved estimates 核准预算 K6nGC  
approved estimates of expenditure 核准开支预算 z[bS soK`  
approved overseas insurer 核准海外保险人 Qz9*o  
approved overseas trust company 核准海外信托公司 /4lm=ZE/  
approved pooled investment fund 核准汇集投资基金 aEwwK(ny  
approved provident fund scheme 认可公积金计划 kCVA~%d7  
approved provision 核准拨款 yx&'W_Q@  
approved redeemable share 核准可赎回股份 jk-e/C  
approved regional stock 认可地区性证券 CF_pIfbaf  
approved retirement scheme 认可退休金计划 ncCgc5uP  
approved subordinated loan 核准附属贷款 OjRJyhzS*  
arbitrage 套戥；套汇；套利 0tyS=X;#e  
arbitrageur 套戥者；套汇者 UqEpeLK  
arbitrary amount 临时款项 :qL1jnR^  
arrangement 措施；安排；协定 _pe_w{V-b6  
arrears 欠款 +*vg)F:  
arrears of pay 欠付薪酬 E|>oseR  
arrears of revenue 逾期未收税款；逾期未收的帐项 (S=RFd  
articles of association 组织章程；组织细则；组织章程细则 o:8*WCiqrN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZQ'bB5I  
ascertainment of profit 确定利润 !i77v, (#|  
"Asia Clear" “亚洲结算系统” v cZg3:j  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :UDT! 5FNO  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2!E@Gbhm5  
Asian Development Fund [ADF] 亚洲发展基金 k7\ ,No}  
Asian dollar bond 亚洲美元债券 /2#1Oi)
o  
Asian dollar market 亚洲美元市场 d]<S/D'i  
Asian dollar rate 亚洲美元利率 LCf)b>C*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8fX<,*#I  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ?OFl9%\ V  
asked price 沽盘；喊价；索价；卖方报价 ]> 36{k]&  
assessable income 应评税入息 ic]b"ItD  
assessable loss 应评税亏损 >Qg 9KGk'  
assessable profit 应评税利润 W]U},g8Z  
assessable value 应评税值 @Wb_Sz4`  
assessed profit 估定利润 2qkZ B0[  
assessed value 经评估价值 o2vBY]Tj  
assessment 评税；评定；估价；评税单 !Ey=  
assessment number 评税编号；估价编号 ^qP}/H[QT  
assessment of additional tax 补加税评税 32KL~32Y  
assessment of performance 业绩评估；实绩评价 UoSzxL  
Assessor 评税主任 c>3AR17+5  
asset price bubbles 资产价格泡沫 F#^<t$5t  
asset-backed securities 具资产保证的证券 1YxG<K]  
assets accretion 资产增值 {} gr\  
assets and liabilities 资产与负债 fu]mxGPc  
assets betterment statement 资产递增表；资产改进表 t/`~(0F  
assets lending 实物放款；有抵押贷款 H:jx_  
assets of the company passing on the death 死者去世时转移的公司资产 m_pqU(sP  
assets pledged as security for liabilities 用作负债抵押的资产 nnol)|C{5Y  
assets portfolio 资产投资组合 dqu+-43I|  
assets price 资产价格 *
c1)x  
assets quality 资产质素 (yB)rBh>n  
assets realization 资产变现 xG|T_|?  
assets refinancing arrangement 资产再集资安排 J jp)%c#_  
assets securitization 资产证券化 'gQ0=6(\  
assets situated outside Hong Kong 在香港以外地方的资产 r3_O?b  
assets stripping 削减资产；拆卖资产 -fILXu  
assets value 资产值 iF#|Z$g-(  
assignee 承让人 2V6kCy@V  
assignment 转让；转让书；转让契 eK)R=M@i  
assignment of interest 权益转让 mIy|]e`SJ  
assignment of letters patent and trade mark 专利证书及商标转让 8\H*Z2yF+  
assignment of property 物业转让；物业转让书 9KgGK cy%  
assignment right 转让权 Gi=s|vt  
assignor 转让人 t6JM%  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 $/p/9 -  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 k~,({T<  
associate member 附属会员 ! O~:  
associated body corporate 相联法人团体 Zl4X,9Wt  
associated company 相联公司；联属公司 |0Y: /uL#)  
associated corporation 相联法团 VsJ4sb7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pdFa]  
公认会计师公会〔英国〕 k(bDj[0q^  
Association of Futures Exchange Brokers 香港期货经纪协会 p
saPrE  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ;)'@kzi  
association of underwriters 承保人组织 :
U!@  
assumption of control 接管 B2/d%B  
assurance 担保；保险；转易；转易书 Q2(K+!Oe  
assurance of interest 权益的转易 ^/V>^9CZ  
at 19XX price 按一九ＸＸ年价格计算 !`h^S)$  
at a discount 按赔价计算；按贴水价格计算；打折扣 >nqCUhS   
at a premium 按溢价计算；按升水价格计算 iS]4F_|vd  
at call 通知付款；按通知
jr`;H  
at constant market price 按固定市价计算
U-mZO7y!  
at constant price 按固定价格计算 YooPHeQ  
at cost 按成本计算 Vhi4_~W3j]  
at current market price 按当时市价计算；按现时市价计算 DY(pU/q  
at current price 按当时价格计算；按现时价格计算 h%*@82DKK  
at factor cost 按要素成本计算；按生产要素成本计算 (Q4
hm]<  
at money-of-the-day price 按付款当日价格计算 XGCjB{IV  
at or better 按指定或较佳价位〔买卖指令〕 }8e_  
at par 按面值计算；平价 q@(MD3OE  
at sight 见票即付 mN&B|KWU  
at the close 按收市盘 K275{ydN  
at the opening 按开市盘 %p t^
?  
attestation 见证；见证条款 w28&qNha  
at-the-money option 平价期权 m
Y1Gm|  
attorney 受权人；受托代表人 2.>aL  
attornment 新拥有人承认书 M8{J  
attributable profit 可归属利润 {IgLH`@  
attributable share value 可归属股份价值 MX)mm^A  
Auckland Stock Exchange 奥克兰证券交易所 `Hp=1a  
auction 拍卖 mNk@WY_F  
auctioneer 拍卖商 =euMOs  
audit 审计；核数 .X](B~\!  
Audit Commission 审计署 Qt+i0xd  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] b2 5.CGF  
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〕 \Aq$h:<  
audit review 帐目审查 Zb4+zps^-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m<liPl uv  
audited account 审计帐目；经审计的帐目 L4t(Y7  
audited annual account 经审计的周年帐目 ?;xL]~Q~1  
audited balance sheet 经审计的资产负债表 epm ~
 
auditor 核数师；核数主任；审计师 WZ6'"Cz`  
auditor's certificate 核数师证明书；审计师证明书 kuI$VC  
auditor's report 核数师报告；审计师报告 JUpb*B_z  
Aussie bond 澳元债券 pt_]&3\e  
austerity budget 紧缩预算 3o^~6A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~LF1$Cai  
Australia All Ordinaries Index 澳洲所有普通股票指数 rf=oH }  
Australian Dollar [AUD] 澳元 N eC]MW  
Australian Options Market 澳大利亚期权市场 57jDsQAj  
Australian Securities Commission 澳洲证券事务监察委员会 =_=0l+\}  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {\u6Cjx  
Australian Stock Exchange 澳大利亚证券交易所 X@pcL{T!  
Austrian Schilling [ATS] 奥地利先令 Qu_=K_W  
authentication 认证；鉴证 m8Y>4:Nw  
authority to purchase 委托购买证；委购书 Y~Z&h?H'}  
authorization 认可；核准；授权；授权书 m8,jVR  
authorization by direction 指示授权 wvcj*{7[  
authorization by instruction 指令授权 >Hwf/Gf[  
authorization by warrant 令状授权 Z/e^G f#i  
authorization of unit trust 单位信托的认可 %$6?em_  
authorized agent 指定代理人 u/.# zn@9h  
authorized capital 法定资本 EL^j}P  
authorized clerk 出市员 <0btw
sv}  
authorized dealer 认可交易商 W!R7D%nX  
authorized financial institution 认可财务机构 .$U=ngj\t  
authorized fund 认可基金 Sah!|9  
authorized fund house 获授权的基金公司；认可基金公司 h )% e  
authorized institution 认可机构 P/,ezVb=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 FG5YZrONx  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 KSve_CBOh  
authorized insurer 获授权保险人；获认可承保人 6ee1^>  
authorized investment 特准投资项目 rKkFflOVO  
authorized person 获授权人 :/\KVz'fw}  
authorized representative 获授权代表 DCSmEy`.  
authorized share capital 法定股本 otmyI;v 7<  
automated quotation system 自动报价系统 qS/ 'Kyp_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4Dw| I${O  
自动交易系统〔香港期货交易所有限公司〕 k[a5D/b  
automatic adjustment mechanism 自动调整机制 sp7#e%R\  
automatic adjustment system 自动调整系统 -#`tS  
Automatic Clearing House 自动票据交换所 3U9leY'2N  
automatic exchange rates accumulation system 自动化汇率累集系统 L~!Lq4]V\g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0 } |21YED  
automatic teller machine [ATM] 自动柜员机 (YY!e2  
autopay 自动转帐 Zjn![  
available assets 可用资产 (vPE?^}b  
available fiscal reserve 现存财政储备 '-V[tyE  
available profit 可用利润 l9+)h
}  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 X&gXhr#dL\  
average 平均；平均数；海损 xA>3]<O  
average basic salary 平均基本薪金 ;%mdSaf  
average consumer expenditure 平均消费开支；一般消费开支 }*|aVBvU  
average cost 平均成本 ZK`x(h{p)  
average cost of land production 增辟土地平均成本 L.x`Jpq(3  
average daily turnover 平均每日成交额 +%H2;8{F  
average daily wage rate 平均每日工资率 :v%iF!+.P  
average expenditure pattern 平均开支模式 Q94p*]W"  
average growth rate 平均增长率 ow7*HN*  
average net fixed assets 固定资产平均净值 |]'gd)%S\  
average of relatives 相对价格平均数 H><! C  
average price 平均价格 6Tg'9|g  
average propensity to consume 平均消费倾向；一般消费倾向 5 J 7XVe>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 BYZllwxwTE  
average rate 平均率 @N6KZn|R  
average revenue 平均收入；平均收益 nnuJY$O;M  
average stock 平均库存；平均存货 b8h6fB:2  
average yearly rent 平均年租 ~EO=;a_  
avoidance of double taxation 避免双重课税 ge[&og/$  
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 '<aFd)-  
:o_6  
给你加分了