一些有用的会计术语(也不知道发的地方对不对)A

A: ?D6rFUs9;  
A share Ａ股；甲类股份 `
v)-v<  
abatement of tax 减税；减扣免税额 r(yb%p+  
ABN AMRO Bank N.V. 荷兰银行 #+eV5%Si  
above-the-line expenditure 线上项目支出；经常预算支出 wWflZ"%  
above-the-line receipt 线上项目收入；经常预算收入 O"mU#3?
 
ABSA Asia Limited 南非联合亚洲有限公司 ASLRP  
absolute change 绝对数值变更 O!uB|*  
absolute expenditure 实际开支 ~I>B5^3  
absolute guideline figure 绝对准则数字 U9xFQ=$2  
absolute interest 绝对权益 @]HV:7<q  
absolute order of discharge 绝对破产解除令 JqH2c=}-  
absolute profit margin 绝对利润幅度 OX4+1@$tk  
absolute value 实值；绝对值 EQ>bwEG  
absolutely vested interest 绝对既得权益 .-N9\GlJ,d  
absorbed cost 已吸收成本；已分摊成本 ;
r[=q u\  
absorption 吸收；分摊；合并 um&e.V)N  
absorption rate 吸收率；摊配率；分摊率 B%9[  
ACB Finance Limited 亚洲商业财务有限公司 :OBggb#?!  
acceptable form of reciprocity 合理的互惠条件 $hO8 S=  
acceptable rate 适当利率；适当汇率 qD#-q vn  
acceptance agreement 承兑协议 qhpq\[U6in  
acceptance for honour 参加承兑 [:!#F7O-  
acceptor 承兑人；接受人；受票人 ,9"</\]`  
acceptor for honour 参加承兑人 <S0!$.Kg*<  
accident insurance 意外保险 fK^FD&sF  
Accident Insurance Association of Hong Kong 香港意外保险公会 ki^[~JS>'  
accident insurance scheme 意外保险计划 N2tvP+Z6D  
accident year basis 意外年度基准 Y
^S0K'N  
accommodation 通融；贷款 (w% hz']  
accommodation bill 通融票据；空头票据 cuquA ~  
accommodation party 汇票代发人 a(8]y.`Tv  
account balance 帐户余额；帐户结余 G$4lH>A&  
account book 帐簿 9&'Mb[C`"  
account collected in advance 预收款项 v(4C?vxhG  
account current book 往来帐簿 ( L RX  
account of after-acquired property 事后取得的财产报告 ,^o^@SI)
 
account of defaulter 拖欠帐目 mXF pGo5 s  
account payable 应付帐款 ,lA J{5\#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 N &p=4  
account receivable 应收帐款 Ze Shn  
account receivable report 应收帐款报表 foE2rV/Y  
account statement 结单；帐单；会计财务报表 :ykZ7X&  
account title 帐户名称；会计科目 i`8!Vm  
accountant's report 会计师报告 kZGhE2np  
Accountant's Report Rules 会计师报告规则 /IV:JVT  
accounting and auditing procedure 会计与审计程序；会计与核数程序 x)vYc36H  
Accounting Arrangements 《会计安排》 ,bmTBZV  
accounting basis 会计基础 a$t [}D2  
accounting by Official Receiver 破产管理署署长呈交的帐目 _I|wp<R  
Accounting Circular 《会计通告》 S_2I8G^A  
accounting class 会计类别 /yrR f;}<O  
accounting date 记帐日期；会计结算日期 &[\rnJ?D  
accounting for money 款项核算 WM=kr$/3  
Accounting Officer 会计主任 >o>'@)I?e6  
accounting period 会计报告期；会计期 -07(#>  
accounting policy 会计政策；会计方针 B{1+0k  
accounting practice 会计惯例 TJsT .DWW~  
accounting principle 会计准则 9f,HjR
P  
accounting record 会计记录 E4y"$U%.  
accounting report 会计报告 #^#)OQq]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  |Be.r{l  
Accounting Society of China 中国会计学会 -R7f/a8  
accounting statement 会计报表 NK#Dq&W+&  
accounting system 会计制度；会计系统 [
EGE|  
accounting transaction 会计事项；帐务交易 a/)TJv  
accounting treatment 会计处理 u{p\8v%7  
accounting year 会计年度 `O}. .N]g  
accretion 增值；添加 <6L$:vT_  
accrual 应计项目；应累算数目 {/0,lic  
accrual basis 应计制；权责发生制 vW)GUAF[  
accrual basis accounting 应计制会计；权责发生制会计 p6}
jCGJ  
accrue 应累算；应计 oS,<2Z  
accrued benefit 应累算利益 ,}FYY66K  
accrued charges 应计费用 Dh +^;dQ6  
accrued cumulative preference share dividend 应累算的累积优先股股息 PL+fLCk,I  
accrued expenses 应累算费用 9'5,V{pj  
accrued interest payable 应付利息；应计未付利息 `8'T*KU  
accrued interest receivable 应收利息；应计未收利息 Ha C?,  
accrued right 累算权益 )If[pw@j  
accruing profit 应累算的利润 ir,Zc\C  
accumulated fiscal reserve 累积财政储备 BTd'bD~EA  
accumulated profit 累积利润；滚存溢利 LK:|~UV?  
accumulated reserve 累积储备 [Q 2t,tQx  
accumulation of surplus income 累积收益盈余 Vj?.'(  
acquired assets 既得资产 GF/p|I D  
acquisition 收购；购置；取得 UN>hJN;c  
acquisition cost 购置成本 {&h&:  
acquisition expenses 购置费用 Zp__  
acquisition of 100% interest 收购全部股权 acGmRP9g  
acquisition of control 取得控制权 E!Fy2h>[Z  
acquisition of fixed assets 购置固定资产 0|^x[dh  
acquisition of shell “买壳” < m9O0  
acquisition price 收购价 1;:2
=8  
act of God 天灾 -ZyFUGd%  
acting partner 执事合伙人 |g'sRTKJ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8v]{ 5  
active partner 积极参与的合伙人 TyBNRnkt  
active trading 交投活跃 2Vu|uZd  
actual circulation 实际流通 Z(}x7jzW  
actual cost 实际成本 ap6Vmp  
actual expenditure 实际开支；实际支出 fnmZJJ,Q  
actual income 实际入息；实际收入；实际收益 )E[5lD61  
actual market 现货市场 n3|~X/I  
actual price 现货价；实际价格 U<6k!Y9ny  
actual profit 实际利润 dl":?D4H  
actual quotation 实盘；实际价位；实际报价 -I_lCZ{Nbi  
actual year basis 按实际年度计算
,-b{oS~u  
actuals 实货 2bxT%xH:g  
actuarial investigation 精算调查 xwRnrWd^6  
actuarial principle 精算原则 M"9 zK[cz  
actuarial report 精算师报告 q90S>c,  
Actuarial Society of Hong Kong 香港精算学会 NI^Y%N  
actuarial valuation 精算师估值 %*19S.=l  
actuary 精算师 }zobIfIF  
ad referendum agreement 暂定协议；有待覆核的协定 &J~S $  
ad valorem duty 从价税；按值征税 %~W}262  
ad valorem duty system 从价税制 ?&GMp[  
ad valorem fee 从价费 hr{%'DAS  
ad valorem tariff 从价关税 -91l"sI  
additional allowance 额外免税额 y2qESAZ%k}  
additional amount for unexpired risk 未过期风险的额外款额 SY$%!! @R  
additional assessable profit 补加应评税利润 cLYc""=  
additional assessment 补加评税 h3)KT+7.  
additional commitment 额外承担 #/tdZ0  
additional commitment vote 额外承担拨款 fFd9D=EW.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OUdeQO?  
additional dependent parent allowance 供养父母额外免税额 Ch.T}%  
additional provision 额外拨款 =)zq%d?i;  
additional stamp duty 附加印花税 _+Q$h4t   
additional tax 补加税罚款；补加税款 c'|MC[^A  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 MV/~Rmd.  
adjudged bankrupt 被裁定破产 cUm9s>^)/  
adjudicated bankrupt 裁定破产人 Fhsmpe~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 yCkm|  
adjudication of bankruptcy 裁定破产；宣告破产 4KM$QHS5{  
adjudication of insolvency 裁定无力偿还债务 iP!Y4F  
adjusted actual 经调整的实数；调整后的实数 G/8xS=  
adjusted current assets 经调整的流动资产；调整后的流动资产 9Y4N  
adjusted figure 经调整的数字；调整后的数额 kK1qFe?]  
adjusted liabilities 经调整的负债；调整后的负债 {&<}*4D  
adjusted loss 经调整的亏损；调整后的亏损 k0YsAa#6V  
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 Y(:OfC?  
adjusted profit 经调整的利润；调整后的利润 O)5PUyC:H  
adjusted surplus 经调整的盈余额；调整后的盈余额 )R +o8C  
adjusted value 经调整的价值；调整后的价值 sTA/2d  
adjustment 调整；修订；理算〔保险〕 =3zn Ta }  
adjustment centre 调剂中心 K?;p:  
adjustment lag 调整过程的时间差距；调整时差 '0O[dN  
adjustment mechanism 调整机制 eB\r/B]  
adjustment of loss 亏损调整 ]8_h9ziz
 
adjustment process 调整过程；调整程序 H3c=B /+  
adjustment range 调整幅度 w7Pe<vT  
administered exchange rate 受管制汇率 RYV6hp)|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >=`c [=:Z_  
administration expenses 行政费用 4bxkp3~h;  
administration fee 手续费；行政费 vV[dJ%  
administration in bankruptcy 破产管理 5"gRz9Ta`  
administration order 遗产管理令 0%qUTGj  
administrator 管理人；遗产管理人 (En\odbvt  
administrator of the estate 遗产管理人 #VOjnc/rW  
admission of debt 债项承认书 (wlsn6h  
admission of proof 接纳债权证明 _eQ
P0N  
advance 放贷款项；垫付款项；预支款项；预付款项 qE`=^  
advance account 暂支帐目；预付款帐户 rqFs[1wr>R  
advance compensation 预付补偿金 @\DD|o67  
advance from shareholder 股东垫款 Ad,r(0a LZ  
advance pending reimbursement 预支以待日后付还 )]%9T
gn  
advanced economy 先进经济体系  `JE>GZY  
advancement 预付；预付财产 Me}TW!GC  
advances warrant 垫款令 #LN I&5  
advancing 贷出 \i,cL)HM  
adverse balance 逆差 rq1kj 8%2  
adverse exchange 逆汇 HEuM"2{DMM  
advertisement addressed to shareholders 在报章刊登的致股东通告 *3/7wSV:  
advice for collection 托收通知书 Hr+-ndH!Pq  
advice of drawing 提款通知书；汇票通知书 @gqw]
_W  
advice of payment 付款通知 `es($7}P_W  
Advisory Committee [Securities and Futures Commission] [[e|GQ  
谘询委员会〔证券及期货事务监察委员会〕 p-pw*wH0  
Advisory Committee on Diversification 经济多元化谘询委员会 -/-6Td1JY>  
affidavit 誓章；遗产申报誓章 #8z,'~\  
affidavit of no receipt 述明无收款的誓章 w}Upa(dU  
affiliate 联号；联营公司；附属公司 =_'cG:=)  
affiliated company 附属公司；联号；联营公司 ,OKM\N,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 yo*iv+l  
affordability 负担能力 }R1`ThTM  
African Development Bank [AfDB] 非洲开发银行 gr 5]5u   
after-acquired property 事后取得的财产 j>o +}p?3I  
after-hours dealing 市后交易 
bJ|?5  
after-tax profit 税后盈利；税后利润；税后溢利 <]'"e]  
agency agreement 代理协议 @g75T`N  
agency expenses 代理机构的开支 N4To#Q1w  
agency fee 代理费 0H3T'J%r  
Agency Law 《代理法》 Q@2tT&eL  
agent 代理人；承销人 GVEWd/:X(  
agent of company 公司代理人 u!uDu,y  
agent's fee 代理人费；经纪费 Y(y9l{'  
aggregate 总计；总数；总体数字 (oXN>^-D  
aggregate amount 总款额；总额 VWshFI  
aggregate assets and liabilities 总体资产与负债 &{ {DS  
aggregate at constant price 按固定价格计算的总体数字 1qC:3 ;P  
aggregate demand 总需求 %]ay
W$4  
aggregate gross position 总持仓量 R1.sq(z`  
aggregate limit 总限额 &#@>(u:.  
aggregate of salaries tax 合计薪俸税 5b#6 Y
 
aggregate performance 总体表现；总体业绩 *|H
Z&}  
aggregate supply 总体供应 X[Ek'=}  
aggregate surplus 总盈余 =4e=wAO(i  
aggregate total 整体总额 TJXraQK-=  
aggregate value 总值；合计价值 <KwK tgzs  
aggregated basis 合计基准 grQnV' q  
aggregated net chargeable income 合计应课税入息实额 $a\Uv0:xRx  
aggregation 合并计算；合计；总和 <} yp  
aggregation of incomes of husband and wife 夫妇入息合并计算 +^kxFQ(:  
aggregation of property 财产的总和 ,%h!%nz!  
agio 差价；贴水 O4/n!HOb  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 &ZE\@V
c  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment HqdJdWl#"  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 8A:^K:Q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %%~}Lw  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 h)_Gxe"x  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment sJb)HQ,7x  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ZCBPO~&hO'  
agreement for a settlement 授产协议 F:J7|<J^F  
agreement for assignment 转让协议 U+;>S$  
agreement for sale 售卖协议；买卖协议 f9,EWuQNS  
agreement for sale and purchase 买卖协议 5Vi]~dZu7  
agreement for the payment of interest 支付利息协议 JblmXqtC  
agreement for the repayment of money 还款协议 n`)7Y`hBhP  
agreement of reinsurance 再保险协议 (s"iC:D6U  
Agricultural Bank of China 中国农业银行 C6d]tLE  
air passenger departure tax 飞机乘客离境税 )M'UASB;8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~"0@u  
airport tax 机场税 -2&i)S0R  
alcohol duty 酒精税 JT|u;Z*n  
alienation 让与；让渡；转让 ?{: D,{+  
alimony 生活费；赡养费 HRV*x!|I  
All Ordinaries Index [AOI] 所有普通股指数 ,<3uc  
all risks 全险；综合险 _IL2-c
8  
All Sales Record for Stock Market 《股票市场成交报告》 3u*hTT  
Allied Capital Resources Limited 新联财务有限公司 wm=RD98  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 kwHqv
O!G  
allocation letter 拨款信件 VkpHz
r[k  
allocation of fund 分配款项；预留款项 b(RBG  
allocation of profit 利润分配；溢利分配 Mi}I0yhVm  
allocation warrant 拨款令 rQEi/  
allotment 分配；配股 3eTrtCe$  
allotment notice 股份配售通知；配股通知 ESMG<vW&f  
allotment of shares 股份分配 *J_iXu|  
allowable 可获宽免；免税的 'e]HP-Y<  
allowable business loss 可扣除的营业亏损 @ EmGexLPM  
allowable expenses 可扣税的支出 d9Z&qdxTKq  
allowance 免税额；津贴；备抵；准备金 ZCQ<%f  
allowance for debts 债项的免税额 90s;/y(  
allowance for depreciation by wear and tear 耗损折旧免税额 "#twY|wW  
allowance for funeral expenses 殡殓费的免税额 Cqgk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %f(S'<DhC  
allowance for repairs and outgoings 修葺及支出方面的免税额 -2\ZzK0tM  
allowance to debtor 给债务人的津贴 5r4gmy>  
alteration of capital 资本更改 gcg>Gjp  
alternate trustee 候补受托人 i_u {5 U;  
amalgamation 合并 e3eVvl5]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mF'-Is  
ambit of charges 征税范围；收费范围 =3|pHc hJ4  
amended valuation 经修订的估值 fpvvV(  
American Commodities Exchange 美国商品交易所 Ad;S=h8:  
American Express Bank Limited 美国运通银行 |mxNUo-  
American Stock Exchange 美国证券交易所 S<nP80C  
amortization 摊销 :p<kQ4   
amount due from banks 存放银行同业的款项 w<65S  
amount due from banks abroad 存放海外银行同业的款项 PW%1xHLfk  
amount due from holding companies 控股公司欠款 b,sGq  
amount due from local banks 存放本港银行同业的款项 WRD A `  
amount due to banks 银行同业的存款 2@ 9pr  
amount due to banks abroad 海外银行同业的存款 >?5xDbRj  
amount due to holding companies 控股公司存款 fw' r.  
amount due to local banks 本港银行同业的存款 MBB5wj  
amount due to outport banks 外埠银行同业的存款 lwOf)jK:J  
amount for note issue 发行纸币的款额 s>|Z7[*  
amount of bond 担保契据的款额 9g Bjxqm  
amount of consideration 代价款额 3;a R\:p@w  
amount of contribution 供款数额 Xsd$*F@<  
amount of indebtedness 负债款额 \+k, :8s/  
amount of principal of the loan 贷款本金额 ^/>Wr'w  
amount of rates chargeable 应征差饷数额 l"J*
)P
 
amount of share capital 股本额 6F`qi:a+  
amount of sums assured 承保款额 YwL`>?  
amount of variation 变动幅度 pe()f/Jx(  
amount of vote 拨款数额 2{ o0@  
amount payable 应付款额 )N(9pnyZH  
amount receivable 应收款额 LJGJ|P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pI7Ssvi^  
analysis 分析 X9fNGM1  
ancillary risk 附属风险 ,+tPR
kwA^  
annual account 周年帐目；周年帐目报表；年度决算；年结 n%/i:Whs  
annual accounting date 年结日期 ImIqD&a-h  
annual allowance 每年免税额；年积金；年度津贴；年津 1^C|k(t  
annual balance 年度余额 _>Pk8~m  
annual disposable income 每年可动用收入 NZLXN  
annual estimates 周年预算 &%^K,Q"  
annual fee 年费 6eQsoKK  
annual general meeting 周年大会 {A|bBg1!  
annual growth rate 年增率；每年增长率 =fl%8"%N&  
annual long-term supplement 长期个案每年补助金 SLkuT`*  
annual pensionable emolument 可供计算退休金的年薪 sVu k  
annual report 年报 }^"0T-ua  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1SW4Y  
annual return 周年报表；周年申报表；每年报税表格 |q;Al z{  
Annual Return Rules 《周年报表规则》 ^7uX$  
annual review of consumer prices 每年消费物价回顾 Kax#OYLpg  
annual roll-forward basis 逐年延展方式 K@HQrv<  
annual salary 年薪 \a\= gn   
annual statement 年度报表；年度决算表 U98_M)-%&  
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 ->\N_|_  
annuitant 年金受益人 Ap%O~w
A'  
annuity 年金 fk>l{W}e)  
annuity contract 年金合约 Z>F@nTzb>  
annuity on human life 人寿年金 .o}%~g<d  
antecedent debt 先前的债项 %[wTz$S"  
ante-dated cheque 倒填日期支票 1otspOy  
anticipated expenditure 预期开支 =7 VCtd/  
anticipated net profit 预期纯利 :N

uR>~  
anticipated revenue 预期收入 c/ _yMN  
anti-inflation measure 反通货膨胀措施 -vV'Lw(  
anti-inflationary stance 反通货膨胀立场 3DW3LYo{  
apparent deficit 表面赤字 BCx!0v?9  
apparent financial solvency 表面偿债能力 *g1L$FBG  
apparent partner 表面合伙人 dK.R[aQ  
application for personal assessment 个人入息课税申请书 6xarYh(  
application of fund 资金应用 ASW4,%cl  
application to release as liquidator and to destruct the books of accounts and documents ivfXat-  
申请免除清盘人职务及毁灭帐簿与文件 #{x5L^v>]  
appointed actuary 委任精算师 R
4b-M0H  
appointed auditor 委任核数师；委任审计师 %M9;I  
appointed trustee 委任的受托人 zPVd(V~(T  
appointer 委任人 KmQ^?Ad-C  
apportioned pro rata 按比例分摊 LeSHRoD  
apportionment 分配；分摊 lUv=7" [  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1}!L][(  
apportionment formula 分摊方程式 P-'_}*wxi  
apportionment of estate duty 遗产税的分摊 Cxm6TO`-;  
appraisal 估价；评估 xuUx4,Z  
appreciable growth 可观增长 WL l_'2h  
appreciable impact 显着影响 T~X41d\  
appreciable increase 可观增长 q#NR32byF  
appreciation 增值；升值 'wZ_4XjD  
appreciation against other currencies 相对其他货币升值 mc ZGg;3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'T7x@a`b)  
appreciation tax 增值税 e1unzpWN  
appropriation 拨款；拨用；拨付 \ZSTKi?  
appropriation account 拨款帐目 R\5Vq$Q  
Appropriation Bill 拨款法案 "Sjr_!u  
appropriation-in-aid system 补助拨款办法 Jx$iwu  
approved assets 核准资产 .x}gg\  
approved basket stock 认可一篮子证券 ;,XyN+2H  
approved budget 核准预算 )iU^&@[S  
approved charitable donation 认可慈善捐款 FXahZW~Ol  
approved charitable institution 认可慈善机构 Uoji@  
approved currency 核准货币；认可货币 =g~W%})  
approved estimates 核准预算 +tt9R_S  
approved estimates of expenditure 核准开支预算 zAs&%OjG  
approved overseas insurer 核准海外保险人 ;W{b $k@g  
approved overseas trust company 核准海外信托公司 MzzKJ;wbC6  
approved pooled investment fund 核准汇集投资基金 9#k0_vDoW  
approved provident fund scheme 认可公积金计划 p@ygne4  
approved provision 核准拨款 r`6:Q&&  
approved redeemable share 核准可赎回股份 3qi_]*dD  
approved regional stock 认可地区性证券 XP-C  
approved retirement scheme 认可退休金计划 q8xd*--#  
approved subordinated loan 核准附属贷款 hj!+HHYSk  
arbitrage 套戥；套汇；套利 c@R; /m:R  
arbitrageur 套戥者；套汇者 \a))  
arbitrary amount 临时款项 uZIJoT  
arrangement 措施；安排；协定 8>NwCjN  
arrears 欠款 !msNEE@[  
arrears of pay 欠付薪酬 {%b }Z2  
arrears of revenue 逾期未收税款；逾期未收的帐项 Jdj?I'XtY  
articles of association 组织章程；组织细则；组织章程细则 |~K(F<;j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +Ok%e.\ZM  
ascertainment of profit 确定利润 6|!NLwa  
"Asia Clear" “亚洲结算系统” 3c#s|qW  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 XErUS80  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ?Elg?)os  
Asian Development Fund [ADF] 亚洲发展基金 V8PLFt;  
Asian dollar bond 亚洲美元债券 "DQ'C%sL9  
Asian dollar market 亚洲美元市场 ^Ga&
}-  
Asian dollar rate 亚洲美元利率 %=Tr^{i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;..o7I  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 por/^=e{Y  
asked price 沽盘；喊价；索价；卖方报价 s_ bR]G  
assessable income 应评税入息 dqc1q:k?$  
assessable loss 应评税亏损 gR Nv-^  
assessable profit 应评税利润 8
SC%O\,  
assessable value 应评税值 "aq'R(/`c  
assessed profit 估定利润 Dl C@fZD  
assessed value 经评估价值 ".U^ifF  
assessment 评税；评定；估价；评税单 riCV&0"n  
assessment number 评税编号；估价编号 WE6\dhJ<  
assessment of additional tax 补加税评税 }Ln@R~[  
assessment of performance 业绩评估；实绩评价 ~/-eyxLTm  
Assessor 评税主任 -rSIBc:$8  
asset price bubbles 资产价格泡沫 {fDTSr?/  
asset-backed securities 具资产保证的证券 vF4]ux&  
assets accretion 资产增值 |L
::bx(  
assets and liabilities 资产与负债 kV&9`c+  
assets betterment statement 资产递增表；资产改进表 aeP[+I9  
assets lending 实物放款；有抵押贷款 cpZc9;@IC  
assets of the company passing on the death 死者去世时转移的公司资产 S%mfs!E>  
assets pledged as security for liabilities 用作负债抵押的资产 Ug%_@t/?  
assets portfolio 资产投资组合 jQh^WmN  
assets price 资产价格 {Wv%zA*8  
assets quality 资产质素 !EBY@ Y1  
assets realization 资产变现 0Scm?l3  
assets refinancing arrangement 资产再集资安排 \9{F5Sz  
assets securitization 资产证券化 6GL=)0Ah  
assets situated outside Hong Kong 在香港以外地方的资产 T!2=*~A  
assets stripping 削减资产；拆卖资产 jqnCA<G~B-  
assets value 资产值 D'_Bz8H!p  
assignee 承让人 }< 5F  
assignment 转让；转让书；转让契 C~4PE>YtTv  
assignment of interest 权益转让
%.H
JK  
assignment of letters patent and trade mark 专利证书及商标转让 zsXpA0~3s  
assignment of property 物业转让；物业转让书 ..W-76{  
assignment right 转让权 s9)8b$t]  
assignor 转让人 LM)`CELsYc  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 f{&bOF v  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?KE$r
~dn  
associate member 附属会员 @T-p2#&  
associated body corporate 相联法人团体 `>lzlEhKV  
associated company 相联公司；联属公司 ,0N94pKy  
associated corporation 相联法团 +T{'V^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #{J,kcxS  
公认会计师公会〔英国〕 5|8^9Oe5  
Association of Futures Exchange Brokers 香港期货经纪协会 sLL7]m}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /JJw 6[N  
association of underwriters 承保人组织 n,'OiVl[  
assumption of control 接管 h9s >LY  
assurance 担保；保险；转易；转易书 FMw&(  
assurance of interest 权益的转易 \2C`<h$fN  
at 19XX price 按一九ＸＸ年价格计算 _D, ;MB&7  
at a discount 按赔价计算；按贴水价格计算；打折扣 NjuiD].  
at a premium 按溢价计算；按升水价格计算 R^#@lI~  
at call 通知付款；按通知 5F"|E-;  
at constant market price 按固定市价计算 <|B1wa:|  
at constant price 按固定价格计算 Q \hY7Xq'  
at cost 按成本计算 s)J(/  
at current market price 按当时市价计算；按现时市价计算 #qBr/+b  
at current price 按当时价格计算；按现时价格计算 nY%5cJ`"  
at factor cost 按要素成本计算；按生产要素成本计算 p#P~Q/;  
at money-of-the-day price 按付款当日价格计算 |N/G'>TS  
at or better 按指定或较佳价位〔买卖指令〕 q2aYEuu,  
at par 按面值计算；平价 N)2f7j4C&  
at sight 见票即付 Z.PBu|Kx  
at the close 按收市盘 *fMpZ+;[m  
at the opening 按开市盘 AyKMhac  
attestation 见证；见证条款 NAC_pM&B  
at-the-money option 平价期权 p=Q0!!_r  
attorney 受权人；受托代表人 TUK"nKSZ`.  
attornment 新拥有人承认书 wK_]/Q-L  
attributable profit 可归属利润 Z8O n%Mx{"  
attributable share value 可归属股份价值 c}Z6V1]QP  
Auckland Stock Exchange 奥克兰证券交易所 r,1e 'd:  
auction 拍卖 }T2xXbU  
auctioneer 拍卖商 k?B[>aQn.0  
audit 审计；核数 )!bUR\  
Audit Commission 审计署 |SZo' 6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] tRb]7 z  
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〕 1{x.xi"A/  
audit review 帐目审查 SLL3v,P(7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 4BL;FO  
audited account 审计帐目；经审计的帐目 #6v27:XK  
audited annual account 经审计的周年帐目 'dG%oDHX]P  
audited balance sheet 经审计的资产负债表 ]}="
m2S3  
auditor 核数师；核数主任；审计师 `r"+644  
auditor's certificate 核数师证明书；审计师证明书 JuR"J1MY  
auditor's report 核数师报告；审计师报告 :ue:QSt(u  
Aussie bond 澳元债券 c_grPk2O4  
austerity budget 紧缩预算 =WbOwI)u  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Bq\F?zk<  
Australia All Ordinaries Index 澳洲所有普通股票指数 p9!"O  
Australian Dollar [AUD] 澳元 Jzji&A~  
Australian Options Market 澳大利亚期权市场 f"[J"j8  
Australian Securities Commission 澳洲证券事务监察委员会 *D}0[|O  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 f5*k7fg  
Australian Stock Exchange 澳大利亚证券交易所 <*ZJaBwWU~  
Austrian Schilling [ATS] 奥地利先令 4rT*tW"U  
authentication 认证；鉴证 `3H4Ajzcc  
authority to purchase 委托购买证；委购书 } p FQRSOZ  
authorization 认可；核准；授权；授权书 .T<=z  
authorization by direction 指示授权 3981
ie  
authorization by instruction 指令授权 VZr>U*J[:  
authorization by warrant 令状授权 {Bs~lC$  
authorization of unit trust 单位信托的认可 ia&AW  
authorized agent 指定代理人 OVzt\V*+%W  
authorized capital 法定资本 e~%  ;K4  
authorized clerk 出市员 ok^d@zI  
authorized dealer 认可交易商 u-Ddq~;|  
authorized financial institution 认可财务机构 >2$5eI  
authorized fund 认可基金 v,-{Z1N%m  
authorized fund house 获授权的基金公司；认可基金公司 G'2#9<c*  
authorized institution 认可机构 _/8FRkx  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :bV mgLgG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 EF7+ *Q9  
authorized insurer 获授权保险人；获认可承保人 {^
mNJ  
authorized investment 特准投资项目 z?/1Kj}xG  
authorized person 获授权人 omO S=d!o  
authorized representative 获授权代表 FuG4F  
authorized share capital 法定股本 .;y#  
automated quotation system 自动报价系统 }jt?|dl1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] yzw mT  
自动交易系统〔香港期货交易所有限公司〕 ]xC#rwHUC  
automatic adjustment mechanism 自动调整机制 H&1[nU{?>  
automatic adjustment system 自动调整系统 4 %PfrJ  
Automatic Clearing House 自动票据交换所 cMyiW$;  
automatic exchange rates accumulation system 自动化汇率累集系统 Q$& sTM  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fH`P[^N  
automatic teller machine [ATM] 自动柜员机 =ph&sn$;L  
autopay 自动转帐 ,g-EW jN  
available assets 可用资产 rk+#GO{  
available fiscal reserve 现存财政储备 ~7~~S*EQ  
available profit 可用利润 x";w%  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 t*z~5_/  
average 平均；平均数；海损 <DKS
+R  
average basic salary 平均基本薪金 m }a|FS  
average consumer expenditure 平均消费开支；一般消费开支 Y$N)^=7  
average cost 平均成本 ^4r73ak/):  
average cost of land production 增辟土地平均成本 #_lt~^6  
average daily turnover 平均每日成交额 4c oJRqf=  
average daily wage rate 平均每日工资率 3czeT
j  
average expenditure pattern 平均开支模式 [U}+sTQ  
average growth rate 平均增长率 [Vd[-  
average net fixed assets 固定资产平均净值 S)QAXjH  
average of relatives 相对价格平均数 ;Op3?_  
average price 平均价格 +4[^!q* H  
average propensity to consume 平均消费倾向；一般消费倾向 s2?T5oWU  
average propensity to save 平均储蓄倾向；一般储蓄倾向  Q~R ~xz  
average rate 平均率 tQZs.1=z  
average revenue 平均收入；平均收益 &PkLp4mQ  
average stock 平均库存；平均存货 p raaY}}  
average yearly rent 平均年租 }I3gU  
avoidance of double taxation 避免双重课税 G+B~Ix-  
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 g{W;I_P^9  
obdFS,JxxG  
给你加分了