一些有用的会计术语(也不知道发的地方对不对)A

A: 6`1k ^  
A share Ａ股；甲类股份 nYhp`!W4;  
abatement of tax 减税；减扣免税额 TFYw  
ABN AMRO Bank N.V. 荷兰银行 t]4!{~,  
above-the-line expenditure 线上项目支出；经常预算支出 J, r Xx:  
above-the-line receipt 线上项目收入；经常预算收入 (VEp~BW@-R  
ABSA Asia Limited 南非联合亚洲有限公司 ;e2
Ij  
absolute change 绝对数值变更 (,shiK[5f  
absolute expenditure 实际开支 TKd6MZhT  
absolute guideline figure 绝对准则数字 Gj)uyjct  
absolute interest 绝对权益 *]>])ms)  
absolute order of discharge 绝对破产解除令 z1#o
Wf{*  
absolute profit margin 绝对利润幅度 ,^HS`!s[ E  
absolute value 实值；绝对值 {|Bd?U;  
absolutely vested interest 绝对既得权益 =Aj"j-r&{  
absorbed cost 已吸收成本；已分摊成本 Q]^Yi1PbS  
absorption 吸收；分摊；合并 URLk9PI  
absorption rate 吸收率；摊配率；分摊率 pG~'shD~Dn  
ACB Finance Limited 亚洲商业财务有限公司 0juDuE?  
acceptable form of reciprocity 合理的互惠条件 K0LbZMn,/  
acceptable rate 适当利率；适当汇率 QsM*wT&aa  
acceptance agreement 承兑协议 X'jr|s^s  
acceptance for honour 参加承兑 *N`;I@Q"[  
acceptor 承兑人；接受人；受票人 72u db^  
acceptor for honour 参加承兑人 K|Om5 p  
accident insurance 意外保险 ]r!Qm
Ww~V  
Accident Insurance Association of Hong Kong 香港意外保险公会 D@:"f?K>  
accident insurance scheme 意外保险计划 Rh[Ibm56  
accident year basis 意外年度基准 my4\mi6P  
accommodation 通融；贷款 =D}4X1l  
accommodation bill 通融票据；空头票据 brfKd]i  
accommodation party 汇票代发人 wW^Zb
 
account balance 帐户余额；帐户结余 lAz2%s{6  
account book 帐簿 lYP~3wp99  
account collected in advance 预收款项 %OEq,Tb  
account current book 往来帐簿 b#A(*a_gN  
account of after-acquired property 事后取得的财产报告 fQP,=  
account of defaulter 拖欠帐目 IKo;9|2U  
account payable 应付帐款 cFDxjX?~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 W~<m[#:6C  
account receivable 应收帐款 Ox~ 9_d  
account receivable report 应收帐款报表 ?d~]Wd!z  
account statement 结单；帐单；会计财务报表 `On3/gU|  
account title 帐户名称；会计科目 9{$8\E9*nd  
accountant's report 会计师报告 JdO)YlM-  
Accountant's Report Rules 会计师报告规则 ;$z7[+M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ODek%0=  
Accounting Arrangements 《会计安排》 Vha'e3o!  
accounting basis 会计基础 F;-90w  
accounting by Official Receiver 破产管理署署长呈交的帐目 XddHP;x  
Accounting Circular 《会计通告》 _0.pvQ  
accounting class 会计类别 0U%Xm[:  
accounting date 记帐日期；会计结算日期 G0pBR]_5z$  
accounting for money 款项核算 x2@,9OUx  
Accounting Officer 会计主任 c_Tzyh7l4  
accounting period 会计报告期；会计期 r^Y~mq  
accounting policy 会计政策；会计方针 VXwPdMy*L  
accounting practice 会计惯例 xD4$0Ppu  
accounting principle 会计准则 26 ?23J ;  
accounting record 会计记录 0E1=W6UZ  
accounting report 会计报告 a*s\Em7f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z(`r-}f I  
Accounting Society of China 中国会计学会 [IMQIX  
accounting statement 会计报表 {-h, ZdH^  
accounting system 会计制度；会计系统 S/fW/W*/}  
accounting transaction 会计事项；帐务交易 MJ\r 4n  
accounting treatment 会计处理 R*\~k%Z  
accounting year 会计年度 4'm q_o#4W  
accretion 增值；添加 Zih ?Bm  
accrual 应计项目；应累算数目 lLMPw}r<  
accrual basis 应计制；权责发生制 hlC%HA  
accrual basis accounting 应计制会计；权责发生制会计 ]-a{IWVN  
accrue 应累算；应计 FT(iX`YQ  
accrued benefit 应累算利益 ZV( w
  
accrued charges 应计费用 l&Q!mU}  
accrued cumulative preference share dividend 应累算的累积优先股股息 wV:C<Mg7q  
accrued expenses 应累算费用 jtCZfFD?
 
accrued interest payable 应付利息；应计未付利息 `kPc!I7Y  
accrued interest receivable 应收利息；应计未收利息 ;`X~ k|7K  
accrued right 累算权益 ;ctU&`  
accruing profit 应累算的利润 ;cLUnsB\  
accumulated fiscal reserve 累积财政储备 6__K#r  
accumulated profit 累积利润；滚存溢利 3S;N(A4  
accumulated reserve 累积储备 cix36MR_  
accumulation of surplus income 累积收益盈余 f
?maa5S  
acquired assets 既得资产 ^j=bObaX  
acquisition 收购；购置；取得 ${>DhfF  
acquisition cost 购置成本 Sr"/-  
acquisition expenses 购置费用 fI]bzv;  
acquisition of 100% interest 收购全部股权 jA<T p}$!  
acquisition of control 取得控制权 n_9x"m$  
acquisition of fixed assets 购置固定资产 F@EJtwLd5y  
acquisition of shell “买壳” >A=\8`T^  
acquisition price 收购价 (bvoF5%  
act of God 天灾 nB&j   
acting partner 执事合伙人 R04J3D|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >0T Za  
active partner 积极参与的合伙人
@[v8}D  
active trading 交投活跃 @RVOXkVo  
actual circulation 实际流通 Q6x%  
actual cost 实际成本 [O1|75  
actual expenditure 实际开支；实际支出 CKd3w8;  
actual income 实际入息；实际收入；实际收益 (tKMBxQo8  
actual market 现货市场 + Kk@Q  
actual price 现货价；实际价格 u|OtKq  
actual profit 实际利润 :1MMa6  
actual quotation 实盘；实际价位；实际报价 hDvpOIUL1  
actual year basis 按实际年度计算 Gkmsaf>  
actuals 实货 gl "_:atW  
actuarial investigation 精算调查 " '[hr$h3  
actuarial principle 精算原则 }dKLMNqPA  
actuarial report 精算师报告 xqv[? ?  
Actuarial Society of Hong Kong 香港精算学会 Ow)R|/e/  
actuarial valuation 精算师估值 agT7=hX].  
actuary 精算师 q% EC  
ad referendum agreement 暂定协议；有待覆核的协定 N"1QX6  
ad valorem duty 从价税；按值征税 D:m#d.m  
ad valorem duty system 从价税制 'HB~Dbq`V  
ad valorem fee 从价费 /[?Jylj  
ad valorem tariff 从价关税 &O*ENpF  
additional allowance 额外免税额 eEP( ).
 
additional amount for unexpired risk 未过期风险的额外款额 SH=:p^J  
additional assessable profit 补加应评税利润 =~JfVozU  
additional assessment 补加评税 JO}?.4B  
additional commitment 额外承担 ,]q%/yxi  
additional commitment vote 额外承担拨款 RUX8qT(Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t3>$|}O]t  
additional dependent parent allowance 供养父母额外免税额 =:/>6H1x  
additional provision 额外拨款 _lT0Hu  
additional stamp duty 附加印花税 R@n5AN(  
additional tax 补加税罚款；补加税款 rJV?)=Z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 s0lYj@E'  
adjudged bankrupt 被裁定破产 .eY`Ri<3t  
adjudicated bankrupt 裁定破产人 I4~^TrznRa  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }e2F{pQ  
adjudication of bankruptcy 裁定破产；宣告破产 WsB3SFNG  
adjudication of insolvency 裁定无力偿还债务 ^1VbH3M  
adjusted actual 经调整的实数；调整后的实数 e1uMR-Q  
adjusted current assets 经调整的流动资产；调整后的流动资产 Pb4q`
!  
adjusted figure 经调整的数字；调整后的数额 &I)\*Ue2t  
adjusted liabilities 经调整的负债；调整后的负债 I.a0[E/,  
adjusted loss 经调整的亏损；调整后的亏损 }p*?1N  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 <4f,G]UH_  
adjusted profit 经调整的利润；调整后的利润 *B{-uc3o  
adjusted surplus 经调整的盈余额；调整后的盈余额 uP6-cs  
adjusted value 经调整的价值；调整后的价值 TPK@*9rI  
adjustment 调整；修订；理算〔保险〕 SUu >6'LN  
adjustment centre 调剂中心 >a@>N  
adjustment lag 调整过程的时间差距；调整时差 +?V0:Kz]  
adjustment mechanism 调整机制 [+gzdLad  
adjustment of loss 亏损调整 pl\b-  
adjustment process 调整过程；调整程序 4>k I^  
adjustment range 调整幅度 -[$&s FD  
administered exchange rate 受管制汇率 JY@X2'>v/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 g@u;Y5  
administration expenses 行政费用 Pi){h~B>  
administration fee 手续费；行政费 ?K<ZkYw?  
administration in bankruptcy 破产管理 "mtp0  
administration order 遗产管理令 fYn{QS?  
administrator 管理人；遗产管理人 r--;yEjWE  
administrator of the estate 遗产管理人 B{PLIis
c  
admission of debt 债项承认书 9P0yv3  
admission of proof 接纳债权证明 Pgev)rh[  
advance 放贷款项；垫付款项；预支款项；预付款项 /RqhykgZ  
advance account 暂支帐目；预付款帐户 l
5HWZs^  
advance compensation 预付补偿金 HlRAD|]\  
advance from shareholder 股东垫款 oLP]N$'#  
advance pending reimbursement 预支以待日后付还 O9*p0%ug  
advanced economy 先进经济体系 `p1DaV  
advancement 预付；预付财产 :x+ig5  
advances warrant 垫款令 <m1sSghg  
advancing 贷出 e?=elN  
adverse balance 逆差 n;qz^HXEJ  
adverse exchange 逆汇 !-RwB@\  
advertisement addressed to shareholders 在报章刊登的致股东通告 !7c'<[+Hm  
advice for collection 托收通知书 2&x7W*  
advice of drawing 提款通知书；汇票通知书 0I^Eo|  
advice of payment 付款通知 lR}%)3_k  
Advisory Committee [Securities and Futures Commission] <soj&f+  
谘询委员会〔证券及期货事务监察委员会〕 H pFb{  
Advisory Committee on Diversification 经济多元化谘询委员会 k(v"B@0  
affidavit 誓章；遗产申报誓章 N5KEa]k1nw  
affidavit of no receipt 述明无收款的誓章 HtUG#sc&`{  
affiliate 联号；联营公司；附属公司 ,ey0:.!;  
affiliated company 附属公司；联号；联营公司 z{M8Yf |  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 B@-"1m~la?  
affordability 负担能力 T`Ro)ORC#  
African Development Bank [AfDB] 非洲开发银行 ob]dZ  
after-acquired property 事后取得的财产 ] R<FKJ[  
after-hours dealing 市后交易 2Y;!$0_rv  
after-tax profit 税后盈利；税后利润；税后溢利 Aqu]9M~  
agency agreement 代理协议 R
+F,H`  
agency expenses 代理机构的开支 >-zkB)5<,#  
agency fee 代理费 M5 `m.n<  
Agency Law 《代理法》 ^]7,1dH}M  
agent 代理人；承销人 x;mJvfX  
agent of company 公司代理人 ]?&H^"=  
agent's fee 代理人费；经纪费 QPV@'.2m  
aggregate 总计；总数；总体数字 "Y(^F bs  
aggregate amount 总款额；总额 ALAL( f`  
aggregate assets and liabilities 总体资产与负债 6g|#ho1Bbs  
aggregate at constant price 按固定价格计算的总体数字 pw;r 25   
aggregate demand 总需求 f8#*mQ  
aggregate gross position 总持仓量 $`v+4]  
aggregate limit 总限额 :ol6%Z's  
aggregate of salaries tax 合计薪俸税 _4!{IdR  
aggregate performance 总体表现；总体业绩 &SrGh$:X  
aggregate supply 总体供应 UM`nq;>  
aggregate surplus 总盈余 .HCaXFW  
aggregate total 整体总额 R=Ymo.zs6  
aggregate value 总值；合计价值 5v3RVaqZ  
aggregated basis 合计基准 O8[k_0@  
aggregated net chargeable income 合计应课税入息实额 wibwyzo  
aggregation 合并计算；合计；总和 &N9IcNP  
aggregation of incomes of husband and wife 夫妇入息合并计算 9N1#V K  
aggregation of property 财产的总和 [9HYO  
agio 差价；贴水 1
17c,yM0  
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》 8H_l[/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment }1F6?do3&  
《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》 F"v:}Vy|   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9M]^l,
 
《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》 |=u96G~N  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6+)x7g1PL  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /4-}k  
agreement for a settlement 授产协议 k{{hZ/om  
agreement for assignment 转让协议 p_9g|B0D  
agreement for sale 售卖协议；买卖协议 lZvS0JS  
agreement for sale and purchase 买卖协议 C/y(E|zC$  
agreement for the payment of interest 支付利息协议 zU b8NOi  
agreement for the repayment of money 还款协议 h
MWo\qM  
agreement of reinsurance 再保险协议 ?DRR+n _  
Agricultural Bank of China 中国农业银行 X?R |x[  
air passenger departure tax 飞机乘客离境税 :t%)5:@A  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 dEG ]riO  
airport tax 机场税 Fn> <q:  
alcohol duty 酒精税 Uh%6LPg^  
alienation 让与；让渡；转让 ]'e AO  
alimony 生活费；赡养费 KD=bkZ&  
All Ordinaries Index [AOI] 所有普通股指数 N|$5/bV  
all risks 全险；综合险 >"b[r  
All Sales Record for Stock Market 《股票市场成交报告》 8(^ ,r#Gy  
Allied Capital Resources Limited 新联财务有限公司 u6pIdt
 
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 c(CJ{>F%  
allocation letter 拨款信件 ?y46o2b*)  
allocation of fund 分配款项；预留款项 A9iQ{l  
allocation of profit 利润分配；溢利分配 _{mJ.1)V;  
allocation warrant 拨款令 !")WZq^`  
allotment 分配；配股 'xk1o,;  
allotment notice 股份配售通知；配股通知 IW mHp]  
allotment of shares 股份分配 ,0h3x$l)  
allowable 可获宽免；免税的 q#|r  
allowable business loss 可扣除的营业亏损 +NT:<(;|i5  
allowable expenses 可扣税的支出 fQ1 0O(`g,  
allowance 免税额；津贴；备抵；准备金 j<@fT ewZ  
allowance for debts 债项的免税额 "\<P$&`HA  
allowance for depreciation by wear and tear 耗损折旧免税额 58PKx5`D  
allowance for funeral expenses 殡殓费的免税额 _)q4I(s*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HGb.656r  
allowance for repairs and outgoings 修葺及支出方面的免税额 V>r j$Nc]  
allowance to debtor 给债务人的津贴 YLigP"*~^  
alteration of capital 资本更改 LC76Qi;|k  
alternate trustee 候补受托人 ho_4f
Dv  
amalgamation 合并 smbUu/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k0knPDbHv  
ambit of charges 征税范围；收费范围 (qbc;gBy  
amended valuation 经修订的估值 UC(9Dz  
American Commodities Exchange 美国商品交易所 $^ubo5%  
American Express Bank Limited 美国运通银行 ij!*CTG  
American Stock Exchange 美国证券交易所 7G2vYKC'  
amortization 摊销 38"cbHE3  
amount due from banks 存放银行同业的款项 n{3|E3  
amount due from banks abroad 存放海外银行同业的款项 L*v93;|s  
amount due from holding companies 控股公司欠款 9[Y*k^.!  
amount due from local banks 存放本港银行同业的款项 O[L\T  
amount due to banks 银行同业的存款 #]igB9Cf)w  
amount due to banks abroad 海外银行同业的存款 &jFKc0\i@  
amount due to holding companies 控股公司存款 p[b7E`7  
amount due to local banks 本港银行同业的存款 L/5z!  
amount due to outport banks 外埠银行同业的存款 %~G0[fG  
amount for note issue 发行纸币的款额 \"t`W:  
amount of bond 担保契据的款额 D*qzNT@`LR  
amount of consideration 代价款额 7Y)s#FJ  
amount of contribution 供款数额 y6\ [1nZ  
amount of indebtedness 负债款额 {aT92-D3  
amount of principal of the loan 贷款本金额 jKYm/}d  
amount of rates chargeable 应征差饷数额 BjN{@aEO  
amount of share capital 股本额 6Z$b?A3zM  
amount of sums assured 承保款额 s 8Jj6V  
amount of variation 变动幅度 y6bjJ}  
amount of vote 拨款数额 Ty.drM  
amount payable 应付款额 }\U0[x#q  
amount receivable 应收款额 5qeT4| Ol  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pL%4= ]m  
analysis 分析 }0vtc[!  
ancillary risk 附属风险 wqf&i^_  
annual account 周年帐目；周年帐目报表；年度决算；年结 tG_-;03<`4  
annual accounting date 年结日期 WVinP(#nfM  
annual allowance 每年免税额；年积金；年度津贴；年津 B JU*`Tx  
annual balance 年度余额 9Y\F53p&j  
annual disposable income 每年可动用收入 UUD\bWfn  
annual estimates 周年预算 JTjzT2`A.  
annual fee 年费 8.PXTOhVL  
annual general meeting 周年大会 Z5yt]-WN&  
annual growth rate 年增率；每年增长率 'H|;%J6d>  
annual long-term supplement 长期个案每年补助金 *TJ<  
annual pensionable emolument 可供计算退休金的年薪 q;IhLBl'  
annual report 年报 +A&EKk%$ |  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P&h/IBA_  
annual return 周年报表；周年申报表；每年报税表格 MwN1]d|6  
Annual Return Rules 《周年报表规则》 HK^a:BI  
annual review of consumer prices 每年消费物价回顾 <nf=SRZ  
annual roll-forward basis 逐年延展方式 9DmSs=A  
annual salary 年薪 E*h0#m|)  
annual statement 年度报表；年度决算表 bU:V%B?=]  
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 Z"
4VHrA  
annuitant 年金受益人 zV6AuUIt  
annuity 年金 4{g:^?1=  
annuity contract 年金合约 N"&$b_u[  
annuity on human life 人寿年金 8xc8L1;  
antecedent debt 先前的债项 Hxj'38Y  
ante-dated cheque 倒填日期支票 O\3r%=TF  
anticipated expenditure 预期开支 LRhP7D+A  
anticipated net profit 预期纯利 }rFThI  
anticipated revenue 预期收入 (R,NV3m?w  
anti-inflation measure 反通货膨胀措施 A>H*`{}  
anti-inflationary stance 反通货膨胀立场 $>nkGb%Kp  
apparent deficit 表面赤字 S.qk%NTTD  
apparent financial solvency 表面偿债能力 t*eleNYeS~  
apparent partner 表面合伙人 O7!fI'R  
application for personal assessment 个人入息课税申请书 e=0l<Rj  
application of fund 资金应用 ](]*]a4ss  
application to release as liquidator and to destruct the books of accounts and documents Mr#oT?  
申请免除清盘人职务及毁灭帐簿与文件 ;b{pzIe=F  
appointed actuary 委任精算师 ,<`|-oa  
appointed auditor 委任核数师；委任审计师 YK(XS"Kl  
appointed trustee 委任的受托人 vcaBL<io  
appointer 委任人 tU8g(ep,o  
apportioned pro rata 按比例分摊 AM1/\R  
apportionment 分配；分摊 6z1aG9G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 50}.Xm@,BO  
apportionment formula 分摊方程式 m$j n5:  
apportionment of estate duty 遗产税的分摊 <\qY" .`  
appraisal 估价；评估 5q0BG!A%T  
appreciable growth 可观增长 IwZZewb-a  
appreciable impact 显着影响 qz-#LZFTR  
appreciable increase 可观增长 S7@ZtFf  
appreciation 增值；升值 Lf$Q %eM0  
appreciation against other currencies 相对其他货币升值 o06A
=4I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 
i{%z  
appreciation tax 增值税 HV#?6,U}  
appropriation 拨款；拨用；拨付 ;m2"cL>{l  
appropriation account 拨款帐目 V
{7lltu  
Appropriation Bill 拨款法案 :)^# xE(  
appropriation-in-aid system 补助拨款办法 U*`  
approved assets 核准资产 *K0j5dx  
approved basket stock 认可一篮子证券 *DPTkMQN  
approved budget 核准预算 zLJ:U`uh\  
approved charitable donation 认可慈善捐款 I@y2HxM  
approved charitable institution 认可慈善机构 ~;!i)[-  
approved currency 核准货币；认可货币 ="'rH.n #  
approved estimates 核准预算 $9j>VGf=
 
approved estimates of expenditure 核准开支预算 n1k$)S$iiy  
approved overseas insurer 核准海外保险人 < -@,  
approved overseas trust company 核准海外信托公司 a#OhWqu$  
approved pooled investment fund 核准汇集投资基金 u&l>cJ'
 
approved provident fund scheme 认可公积金计划 *SMoodFBS  
approved provision 核准拨款 b#/V;  
approved redeemable share 核准可赎回股份 0+VncL)u  
approved regional stock 认可地区性证券 1@1+4P0NF[  
approved retirement scheme 认可退休金计划 U|y;b+n`  
approved subordinated loan 核准附属贷款 3:02`;3  
arbitrage 套戥；套汇；套利 6T} CPDRq  
arbitrageur 套戥者；套汇者 9.MGH2^L?  
arbitrary amount 临时款项 Y_|K,T6Zj@  
arrangement 措施；安排；协定 b3CspBgC  
arrears 欠款 A~yw8v5UF  
arrears of pay 欠付薪酬 2V=FWuXC"  
arrears of revenue 逾期未收税款；逾期未收的帐项 
TnMVHO-  
articles of association 组织章程；组织细则；组织章程细则 0pZ.; /<{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s)`1Rf  
ascertainment of profit 确定利润 g4.'T51  
"Asia Clear" “亚洲结算系统” .:r2BgL  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 eEg1-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \( Gf+  
Asian Development Fund [ADF] 亚洲发展基金 ],fwZd[t  
Asian dollar bond 亚洲美元债券 ~#N.!e4  
Asian dollar market 亚洲美元市场 %~8](]p  
Asian dollar rate 亚洲美元利率 t
aD T;t  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $2 +$,:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &t9XK8S  
asked price 沽盘；喊价；索价；卖方报价 /ut~jf`  
assessable income 应评税入息 +r#=n7t  
assessable loss 应评税亏损 5Xy^I^J  
assessable profit 应评税利润 K{r1&O>W  
assessable value 应评税值 dwf #~7h_  
assessed profit 估定利润 l9ch  
assessed value 经评估价值 %0y3/W  
assessment 评税；评定；估价；评税单 0Tn|Q9R  
assessment number 评税编号；估价编号 ,h5-rw'  
assessment of additional tax 补加税评税 ]C!Y~  
assessment of performance 业绩评估；实绩评价 .SKNIct M  
Assessor 评税主任 m_PrasZ>  
asset price bubbles 资产价格泡沫 Ilt L@]e  
asset-backed securities 具资产保证的证券 |=h)efo}  
assets accretion 资产增值 
t3yQ/  
assets and liabilities 资产与负债 cQ8$,fo  
assets betterment statement 资产递增表；资产改进表 q!9v}R3(  
assets lending 实物放款；有抵押贷款 wr;|\<c  
assets of the company passing on the death 死者去世时转移的公司资产 k1LtqV  
assets pledged as security for liabilities 用作负债抵押的资产 `)
( <g  
assets portfolio 资产投资组合 /Mi-lh^j-  
assets price 资产价格 kgbr+Yw2X  
assets quality 资产质素 IW] 841  
assets realization 资产变现 y u
K5r  
assets refinancing arrangement 资产再集资安排 )2
^/?jK  
assets securitization 资产证券化 3Av(|<cR  
assets situated outside Hong Kong 在香港以外地方的资产 3Mh,NQB  
assets stripping 削减资产；拆卖资产 t$PnQ@xu  
assets value 资产值 gQ@Pw4bA  
assignee 承让人 @D=2Er\  
assignment 转让；转让书；转让契 a@a1TpLQ  
assignment of interest 权益转让 b1['uJF  
assignment of letters patent and trade mark 专利证书及商标转让 p?`|CE@h7  
assignment of property 物业转让；物业转让书 Pu\DYP:(  
assignment right 转让权 /NN[gz  
assignor 转让人 g#KToOP  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 lh(+X-}D  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Cak/#1  
associate member 附属会员 yM#trqv
5  
associated body corporate 相联法人团体 3 Q%k(,  
associated company 相联公司；联属公司 HV.|Eh_7  
associated corporation 相联法团 N mjBJ_G  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _ry En  
公认会计师公会〔英国〕 &t%&l0  
Association of Futures Exchange Brokers 香港期货经纪协会 ZX5A%`<M  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,%b1 ]zZQ  
association of underwriters 承保人组织 $>rfAs!  
assumption of control 接管 Sy0s`\[  
assurance 担保；保险；转易；转易书 4[V6so0  
assurance of interest 权益的转易 {msB+n~WZ  
at 19XX price 按一九ＸＸ年价格计算 F~@1n,[  
at a discount 按赔价计算；按贴水价格计算；打折扣 s:Ql](/B#  
at a premium 按溢价计算；按升水价格计算 O@(.ei*HJ!  
at call 通知付款；按通知 &#b>AAx$2Y  
at constant market price 按固定市价计算 A`U2HC   
at constant price 按固定价格计算 |u@>[*k'=  
at cost 按成本计算 4.kkxQR7r  
at current market price 按当时市价计算；按现时市价计算 u
Y%3X/^j  
at current price 按当时价格计算；按现时价格计算 6;c{~$s~[  
at factor cost 按要素成本计算；按生产要素成本计算 VA r?teY  
at money-of-the-day price 按付款当日价格计算 /z-C :k\  
at or better 按指定或较佳价位〔买卖指令〕
_<~Vxz9  
at par 按面值计算；平价 "BNmpP  
at sight 见票即付 C00*X[p  
at the close 按收市盘 ?(L?X&)v  
at the opening 按开市盘 *Lk&@(  
attestation 见证；见证条款 *x`l1o  
at-the-money option 平价期权 *l8vCa9Y  
attorney 受权人；受托代表人 JI; i1@|b  
attornment 新拥有人承认书 ?*5l}y=  
attributable profit 可归属利润 {$eZF_}Y^  
attributable share value 可归属股份价值 CvSG!l.6f<  
Auckland Stock Exchange 奥克兰证券交易所 |;1:$E"  
auction 拍卖 }Mlz\'{  
auctioneer 拍卖商

z+B  
audit 审计；核数 RX|&cY>  
Audit Commission 审计署 X OtS+p  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /OtQk-E  
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〕 fOfz^W  
audit review 帐目审查 j%<@uiu  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %;B'>$O  
audited account 审计帐目；经审计的帐目 2/gj@>dt  
audited annual account 经审计的周年帐目 NOr*+N\  
audited balance sheet 经审计的资产负债表 ;+Kewi;<  
auditor 核数师；核数主任；审计师 cmLu T/oV  
auditor's certificate 核数师证明书；审计师证明书 U"G+su->e  
auditor's report 核数师报告；审计师报告 !7kOw65+0  
Aussie bond 澳元债券 s-DL=M
D  
austerity budget 紧缩预算 b#'a4j-u  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 XD>@EYN<X  
Australia All Ordinaries Index 澳洲所有普通股票指数 13@| {H CB  
Australian Dollar [AUD] 澳元 oRF"[G8BV  
Australian Options Market 澳大利亚期权市场 6$;)CO!h  
Australian Securities Commission 澳洲证券事务监察委员会 EqU[mqeF  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *==nOO9G  
Australian Stock Exchange 澳大利亚证券交易所 71ybZ0  
Austrian Schilling [ATS] 奥地利先令 a8U2c;  
authentication 认证；鉴证 JKbB,  
authority to purchase 委托购买证；委购书 } dlNMW  
authorization 认可；核准；授权；授权书 zNs8\  
authorization by direction 指示授权 z,P7b]KVe  
authorization by instruction 指令授权 6Izv&  
authorization by warrant 令状授权 /T(~T  
authorization of unit trust 单位信托的认可 P &._-[  
authorized agent 指定代理人 fJV VW  
authorized capital 法定资本 nxRrmR}F  
authorized clerk 出市员 :Djp\ e6!  
authorized dealer 认可交易商 ?P]md9$(+e  
authorized financial institution 认可财务机构 aN3{\^  
authorized fund 认可基金 aE$p;I  
authorized fund house 获授权的基金公司；认可基金公司 sVnuSm  
authorized institution 认可机构 A1;t60z+q>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 FeMu`|2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 C5 !n{  
authorized insurer 获授权保险人；获认可承保人 b)@x@3"O  
authorized investment 特准投资项目 wQ.zj`?$(  
authorized person 获授权人 V>SA3  
authorized representative 获授权代表 GUXX|W[6  
authorized share capital 法定股本 GTvb^+6  
automated quotation system 自动报价系统 \H(,'w7H  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0w]?yqn
E  
自动交易系统〔香港期货交易所有限公司〕 VG^-aR_F  
automatic adjustment mechanism 自动调整机制 NQD b;5:  
automatic adjustment system 自动调整系统 Q+dI,5YF  
Automatic Clearing House 自动票据交换所 eL!6}y}W  
automatic exchange rates accumulation system 自动化汇率累集系统 ,{at?y*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \I]'6N=  
automatic teller machine [ATM] 自动柜员机 p,fin?nW c  
autopay 自动转帐 p(>'4#|qy  
available assets 可用资产 "bH ~CG:Y  
available fiscal reserve 现存财政储备 ^Pwq`GA  
available profit 可用利润 0qd`Pf  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "{lnSLk  
average 平均；平均数；海损 Hua8/:![+  
average basic salary 平均基本薪金 x.RZ!V-  
average consumer expenditure 平均消费开支；一般消费开支 w@We,FUJN  
average cost 平均成本 M}u2aW2]X  
average cost of land production 增辟土地平均成本 v/dcb%  
average daily turnover 平均每日成交额 [u:_Jqf-  
average daily wage rate 平均每日工资率 d8po`J#nb  
average expenditure pattern 平均开支模式 $Izk]o;X~  
average growth rate 平均增长率 #'P&L>6 ;  
average net fixed assets 固定资产平均净值 3t'K@W?AJh  
average of relatives 相对价格平均数 40XI\yE_?  
average price 平均价格 N1rrKyL!$  
average propensity to consume 平均消费倾向；一般消费倾向 V96BtVsB  
average propensity to save 平均储蓄倾向；一般储蓄倾向 J/Li{xp)Lg  
average rate 平均率 ly2R8$Y`y`  
average revenue 平均收入；平均收益 )uP= o  
average stock 平均库存；平均存货 C{-pVuhK+  
average yearly rent 平均年租 $fKWB5p|()  
avoidance of double taxation 避免双重课税 q$P"o].EK  
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 q+ .=f.+Z  
rpvm].4  
给你加分了