一些有用的会计术语(也不知道发的地方对不对)A

A: &R25J$  
A share Ａ股；甲类股份 1aKY+4/G  
abatement of tax 减税；减扣免税额 v]BN.SHE_  
ABN AMRO Bank N.V. 荷兰银行 `uY77c
o6  
above-the-line expenditure 线上项目支出；经常预算支出 (c_E*>c)  
above-the-line receipt 线上项目收入；经常预算收入 !fY'^Ya?  
ABSA Asia Limited 南非联合亚洲有限公司 :9.ik  
absolute change 绝对数值变更 t!v#rn[  
absolute expenditure 实际开支 ]wZG4
A  
absolute guideline figure 绝对准则数字 PXWBc\  
absolute interest 绝对权益 0P
z"[  
absolute order of discharge 绝对破产解除令 2 g,UdG  
absolute profit margin 绝对利润幅度 yy@g=<okt\  
absolute value 实值；绝对值 I;9>$?t[  
absolutely vested interest 绝对既得权益 cZi/bIh  
absorbed cost 已吸收成本；已分摊成本 f
tRf~5d2  
absorption 吸收；分摊；合并 dG\dGSZ\h  
absorption rate 吸收率；摊配率；分摊率 BTqY_9  
ACB Finance Limited 亚洲商业财务有限公司 !CUrpr/*  
acceptable form of reciprocity 合理的互惠条件 ~'n3],o?  
acceptable rate 适当利率；适当汇率 f/aSqhAW  
acceptance agreement 承兑协议 J'W6NitMr  
acceptance for honour 参加承兑 ?!KqDI  
acceptor 承兑人；接受人；受票人 e~oI0%xl^  
acceptor for honour 参加承兑人 wP29xV"5  
accident insurance 意外保险 y\]:&)?&C^  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,iV|^]X3$/  
accident insurance scheme 意外保险计划 _O{3bIay3!  
accident year basis 意外年度基准 Z)?B5FF  
accommodation 通融；贷款 s"s^rC  
accommodation bill 通融票据；空头票据 e2~&I`ct  
accommodation party 汇票代发人 N2WQrTA:S+  
account balance 帐户余额；帐户结余 "6o}g.  
account book 帐簿 U,\3 !D0jt  
account collected in advance 预收款项 Q#i[Y?$L  
account current book 往来帐簿 P`0}( '"U  
account of after-acquired property 事后取得的财产报告 @uXF(KDX  
account of defaulter 拖欠帐目 Yv\>\?865  
account payable 应付帐款 N$i!25F`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 yP.,Dh s  
account receivable 应收帐款 !/2uO5  
account receivable report 应收帐款报表 d?)k<!fJk  
account statement 结单；帐单；会计财务报表 _XvSe]`f`  
account title 帐户名称；会计科目 5=(fuY3  
accountant's report 会计师报告 Y {a#2(xn  
Accountant's Report Rules 会计师报告规则 u[k0z!p_ c  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yL{X}:;}  
Accounting Arrangements 《会计安排》 (hr*.NS#  
accounting basis 会计基础 Fu].%`*xJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 ):-\TVz~  
Accounting Circular 《会计通告》 0
6X4mu{  
accounting class 会计类别 R<}UT  
accounting date 记帐日期；会计结算日期 x%@n$4wk7  
accounting for money 款项核算 3@7IY4>o  
Accounting Officer 会计主任 <2^XKaS`  
accounting period 会计报告期；会计期 z$C}V/Ey  
accounting policy 会计政策；会计方针 9\y\{DHd  
accounting practice 会计惯例 |1!RvW:[!  
accounting principle 会计准则 [TRHcz n  
accounting record 会计记录 |L wn<y  
accounting report 会计报告 }&!fT\4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-k(bM:  
Accounting Society of China 中国会计学会 7XrXx:*a5  
accounting statement 会计报表 \\}tD@V"  
accounting system 会计制度；会计系统 eb10=Lmj  
accounting transaction 会计事项；帐务交易 e*K1";  
accounting treatment 会计处理 l1 Nr5PT  
accounting year 会计年度 ;tg9$P<85  
accretion 增值；添加 2z#gn9Wb  
accrual 应计项目；应累算数目 oy{ {d  
accrual basis 应计制；权责发生制 (@X].oM^y  
accrual basis accounting 应计制会计；权责发生制会计 J?DJA2o  
accrue 应累算；应计 4TX~]tEyky  
accrued benefit 应累算利益 "0Ca;hSLM2  
accrued charges 应计费用 IHC {2 ^  
accrued cumulative preference share dividend 应累算的累积优先股股息 HFlMx  
accrued expenses 应累算费用 ,0k3Qi%  
accrued interest payable 应付利息；应计未付利息 1!/WC.0  
accrued interest receivable 应收利息；应计未收利息 bMU0h,|]  
accrued right 累算权益 : ZehBu  
accruing profit 应累算的利润 B
eFCt;  
accumulated fiscal reserve 累积财政储备 -aSj-  
accumulated profit 累积利润；滚存溢利 f~a]og5|G  
accumulated reserve 累积储备 iTUOJ3V7i  
accumulation of surplus income 累积收益盈余 _e4%<!1  
acquired assets 既得资产 ( &N`N1  
acquisition 收购；购置；取得 q#pD}Xe$  
acquisition cost 购置成本 2":{3=oW~  
acquisition expenses 购置费用 %OT}r  
acquisition of 100% interest 收购全部股权 #z$g1\v  
acquisition of control 取得控制权 Cg#@JuwHa  
acquisition of fixed assets 购置固定资产 T'8d|$X  
acquisition of shell “买壳” 85gdmla@9  
acquisition price 收购价 ';,Rq9-'  
act of God 天灾 ,
;%
F\<b  
acting partner 执事合伙人 uz U2)n3y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 h_*!cuH  
active partner 积极参与的合伙人 }LYK:?_/  
active trading 交投活跃 I)s~kA.e  
actual circulation 实际流通 KdN+$fe*g  
actual cost 实际成本 v2K6y|6,  
actual expenditure 实际开支；实际支出 k z{_H`5.  
actual income 实际入息；实际收入；实际收益 0Tp,b (;n  
actual market 现货市场 C]dK/~Z#r  
actual price 现货价；实际价格 A4Sb(X|j  
actual profit 实际利润 ~3'}^V\  
actual quotation 实盘；实际价位；实际报价 .^hk^r  
actual year basis 按实际年度计算 "1I\~]]  
actuals 实货 @vHj>N  
actuarial investigation 精算调查 ,2>nr goM  
actuarial principle 精算原则 1[4 2f#  
actuarial report 精算师报告 e]5 n4"]D)  
Actuarial Society of Hong Kong 香港精算学会 E=3UaYr  
actuarial valuation 精算师估值 MqKf'6z  
actuary 精算师 D2N<a=#  
ad referendum agreement 暂定协议；有待覆核的协定 N Ftmus  
ad valorem duty 从价税；按值征税 T#OrsJdu  
ad valorem duty system 从价税制 <4Ev3z*;Z  
ad valorem fee 从价费 `514HgR  
ad valorem tariff 从价关税 0cF+4,5  
additional allowance 额外免税额 o W<Z8s;p  
additional amount for unexpired risk 未过期风险的额外款额 ^E]Xq]vd"  
additional assessable profit 补加应评税利润 e<Bwduy
 
additional assessment 补加评税 mu$0x)  
additional commitment 额外承担 =]F;{x  
additional commitment vote 额外承担拨款 D:Rr|m0Tk  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z)
qts=  
additional dependent parent allowance 供养父母额外免税额 9jkaEn>m^  
additional provision 额外拨款 =sFLzAu8  
additional stamp duty 附加印花税 (6g;FD:"6  
additional tax 补加税罚款；补加税款 ,RXfJh  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =wcqCW,]  
adjudged bankrupt 被裁定破产 G?$0OU  
adjudicated bankrupt 裁定破产人 a@?2T,$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q |1-j  
adjudication of bankruptcy 裁定破产；宣告破产 1w~@'ZyU  
adjudication of insolvency 裁定无力偿还债务 I%?ia5]H  
adjusted actual 经调整的实数；调整后的实数 wgPkSsuBuC  
adjusted current assets 经调整的流动资产；调整后的流动资产 !8jr $  
adjusted figure 经调整的数字；调整后的数额 N.1@!\z@@  
adjusted liabilities 经调整的负债；调整后的负债 ps@;Z?Q  
adjusted loss 经调整的亏损；调整后的亏损 1&2
X*$]y  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ;)7GdR^K  
adjusted profit 经调整的利润；调整后的利润 ~tM+!  
adjusted surplus 经调整的盈余额；调整后的盈余额 UB8TrYra  
adjusted value 经调整的价值；调整后的价值 \g;o9}@3~  
adjustment 调整；修订；理算〔保险〕 f#>ubmuI^  
adjustment centre 调剂中心 31-:xUIX  
adjustment lag 调整过程的时间差距；调整时差 w+_pq6\V  
adjustment mechanism 调整机制 ]/cVlpZ{f  
adjustment of loss 亏损调整 N3U.62  
adjustment process 调整过程；调整程序 n97pxD_74  
adjustment range 调整幅度 WAzn`xGxR"  
administered exchange rate 受管制汇率
kD?lMA__  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 a}p}G\b|  
administration expenses 行政费用 >Y>>lE! k  
administration fee 手续费；行政费 =[ZuE0c  
administration in bankruptcy 破产管理 i*l-w4D^U  
administration order 遗产管理令 ]>T4\?aC  
administrator 管理人；遗产管理人 |A/)b78'u  
administrator of the estate 遗产管理人 >0c4C<_  
admission of debt 债项承认书 @b]?Gg  
admission of proof 接纳债权证明 9vL n#_  
advance 放贷款项；垫付款项；预支款项；预付款项 z]d2 rzV(_  
advance account 暂支帐目；预付款帐户 Nk ~"f5q7  
advance compensation 预付补偿金 +3wVcL  
advance from shareholder 股东垫款 6jaol'{SuH  
advance pending reimbursement 预支以待日后付还 Uja`{uc  
advanced economy 先进经济体系 kKlcK_b;  
advancement 预付；预付财产
xsN)a!  
advances warrant 垫款令 9*b(\Z)N  
advancing 贷出 p*ic@n*G  
adverse balance 逆差 rAwuWM@BIg  
adverse exchange 逆汇 HQ0fY  
advertisement addressed to shareholders 在报章刊登的致股东通告 2Y-NxW^]  
advice for collection 托收通知书 d) i64"  
advice of drawing 提款通知书；汇票通知书 }bA@QEJ  
advice of payment 付款通知 %j4AX  
Advisory Committee [Securities and Futures Commission] ?nc:B]=pTY  
谘询委员会〔证券及期货事务监察委员会〕 , b;WCWm  
Advisory Committee on Diversification 经济多元化谘询委员会
GUH-$rA  
affidavit 誓章；遗产申报誓章 lXnzomU  
affidavit of no receipt 述明无收款的誓章 sngM4ikhs  
affiliate 联号；联营公司；附属公司 Bkaupvv9S  
affiliated company 附属公司；联号；联营公司 ]Te,m}E  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 xa&5o`>1G  
affordability 负担能力 PN"s^]4  
African Development Bank [AfDB] 非洲开发银行 oEN^O:9e  
after-acquired property 事后取得的财产 ed\umQ]  
after-hours dealing 市后交易 %K/zVYGm&  
after-tax profit 税后盈利；税后利润；税后溢利 Z!eW_""wp  
agency agreement 代理协议 tQYkH$e`/{  
agency expenses 代理机构的开支 }^a" >$DU  
agency fee 代理费 HA#9y;\  
Agency Law 《代理法》 kS)azV  
agent 代理人；承销人 XcH_Y  
agent of company 公司代理人 +_"AF|  
agent's fee 代理人费；经纪费 ]ur_G`B  
aggregate 总计；总数；总体数字 QHmF,P  
aggregate amount 总款额；总额 )&pcRFl  
aggregate assets and liabilities 总体资产与负债 ^(c.AYI
 
aggregate at constant price 按固定价格计算的总体数字 8H7=vk+  
aggregate demand 总需求 %Ix   
aggregate gross position 总持仓量 wUJ>?u9  
aggregate limit 总限额 T-)lnrs^  
aggregate of salaries tax 合计薪俸税 1Ax{Y#<  
aggregate performance 总体表现；总体业绩 *k^'xL  
aggregate supply 总体供应 _7=LSf,9  
aggregate surplus 总盈余 appWq}db  
aggregate total 整体总额 ^0T DaZDLp  
aggregate value 总值；合计价值 tsf)+`vt  
aggregated basis 合计基准 j.:I{!R#  
aggregated net chargeable income 合计应课税入息实额 -qNun3  
aggregation 合并计算；合计；总和 fnZ?YzLI  
aggregation of incomes of husband and wife 夫妇入息合并计算 2Q81#i'Cm  
aggregation of property 财产的总和 F!*tE&Se+  
agio 差价；贴水 -RKqbfmi=  
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》 b2vCr F;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment sO$X5S C9
 
《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=L^ot  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment E9 6` aF{]  
《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》 `SM37({c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *w,C5 f  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1n-+IR"  
agreement for a settlement 授产协议 Fofe
Q  
agreement for assignment 转让协议 nd3n'b  
agreement for sale 售卖协议；买卖协议 ~|kSQ7O^  
agreement for sale and purchase 买卖协议 gT0N\oU"  
agreement for the payment of interest 支付利息协议 EZb_8<DH  
agreement for the repayment of money 还款协议 W^"C|4G}  
agreement of reinsurance 再保险协议 1wTPT,k  
Agricultural Bank of China 中国农业银行 u!@(u!Qz  
air passenger departure tax 飞机乘客离境税 yq<mE(hS?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 J)n^b  
airport tax 机场税 n~Qo@%J
r  
alcohol duty 酒精税 UY~N4IR8  
alienation 让与；让渡；转让 t4[<N  
alimony 生活费；赡养费 NDYm7X*et  
All Ordinaries Index [AOI] 所有普通股指数 \\iX9-aI<  
all risks 全险；综合险 @0[#XA_>  
All Sales Record for Stock Market 《股票市场成交报告》 8H@]v@Z2  
Allied Capital Resources Limited 新联财务有限公司 /c|X:F!;X#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 RTQtXv6m
D  
allocation letter 拨款信件 5!jU i9  
allocation of fund 分配款项；预留款项 3Q:HzqG  
allocation of profit 利润分配；溢利分配 9ymx;  
allocation warrant 拨款令 W\1V`\gF  
allotment 分配；配股 2uT"LW/(H  
allotment notice 股份配售通知；配股通知 8D:0Vhx\I  
allotment of shares 股份分配 Y:#nk.}>  
allowable 可获宽免；免税的 kT12  
allowable business loss 可扣除的营业亏损 p"tCMB  
allowable expenses 可扣税的支出 Wz&[cj  
allowance 免税额；津贴；备抵；准备金 Rn9e#_Az  
allowance for debts 债项的免税额 H7?Sd(U  
allowance for depreciation by wear and tear 耗损折旧免税额 q<Z`<e  
allowance for funeral expenses 殡殓费的免税额 /#-zI#iK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pz0Q@n/X  
allowance for repairs and outgoings 修葺及支出方面的免税额 UB2Ft=  
allowance to debtor 给债务人的津贴 H_vGa!_  
alteration of capital 资本更改 /Dj-@7.C/  
alternate trustee 候补受托人 -J]j=  
amalgamation 合并 G;he:Bf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h,@tfd U^  
ambit of charges 征税范围；收费范围 hUP?r/B  
amended valuation 经修订的估值 d3jzGJrU}  
American Commodities Exchange 美国商品交易所 ?, m_q+  
American Express Bank Limited 美国运通银行 5Ei4$T
 
American Stock Exchange 美国证券交易所 r(OH  
amortization 摊销 .8]buM5_G  
amount due from banks 存放银行同业的款项 ./@C  
amount due from banks abroad 存放海外银行同业的款项 YS0^!7u  
amount due from holding companies 控股公司欠款 U>0~/o  
amount due from local banks 存放本港银行同业的款项 Nf!WqD*je  
amount due to banks 银行同业的存款 VxW>XxG0  
amount due to banks abroad 海外银行同业的存款 8{DW$ZtR  
amount due to holding companies 控股公司存款 f~P~%  
amount due to local banks 本港银行同业的存款 3{H&{@Q  
amount due to outport banks 外埠银行同业的存款 =HHtLW.|,  
amount for note issue 发行纸币的款额 x%`tWE|  
amount of bond 担保契据的款额 )z!#8s  
amount of consideration 代价款额 b"pN;v  
amount of contribution 供款数额 /C6$B)w_*{  
amount of indebtedness 负债款额 34:Y_*  
amount of principal of the loan 贷款本金额 !t!'  
amount of rates chargeable 应征差饷数额 mTBSntZx  
amount of share capital 股本额 #7Jvk_r9Y  
amount of sums assured 承保款额 DDBf89$\  
amount of variation 变动幅度 %G/(7l[W  
amount of vote 拨款数额 pF<KhE*V  
amount payable 应付款额 `dJ?j[P,p  
amount receivable 应收款额 S5/p3;O\c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qlm7eS"sy  
analysis 分析 o7kQ&w  
ancillary risk 附属风险 &6&$vF65c  
annual account 周年帐目；周年帐目报表；年度决算；年结 l&{+3aC:  
annual accounting date 年结日期 @B9O*x+n:  
annual allowance 每年免税额；年积金；年度津贴；年津 Pj^O8  
annual balance 年度余额 bPA1>p7  
annual disposable income 每年可动用收入 BT|n+Y[  
annual estimates 周年预算 OMm'm\+/  
annual fee 年费 &xE+PfX  
annual general meeting 周年大会 lXi
p%6c7  
annual growth rate 年增率；每年增长率 hka`STK{  
annual long-term supplement 长期个案每年补助金 O&}`R5Y;  
annual pensionable emolument 可供计算退休金的年薪 B4t,@,\O  
annual report 年报 D!rD-e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "Tnmn@  
annual return 周年报表；周年申报表；每年报税表格 3U4h>T@s|  
Annual Return Rules 《周年报表规则》 U[G5<&Z
^  
annual review of consumer prices 每年消费物价回顾 &UIS17cT  
annual roll-forward basis 逐年延展方式 F5 7Kr5X  
annual salary 年薪 b&P2VqYgl  
annual statement 年度报表；年度决算表 @m+FAdA 0  
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 0,1)Sg*  
annuitant 年金受益人 NszqI  
annuity 年金 TXbnK"XQ  
annuity contract 年金合约 g`I$U%a_2  
annuity on human life 人寿年金 C
Z.HQc  
antecedent debt 先前的债项
9t+:L(*pK  
ante-dated cheque 倒填日期支票 6yK"g7  
anticipated expenditure 预期开支 ~F13}is  
anticipated net profit 预期纯利 jygKw+C  
anticipated revenue 预期收入 H+npe'm_Z  
anti-inflation measure 反通货膨胀措施 8I<LZ{a10  
anti-inflationary stance 反通货膨胀立场 % |G"ZPO?  
apparent deficit 表面赤字 LX</xI08W  
apparent financial solvency 表面偿债能力 JlE b  
apparent partner 表面合伙人 :LLz$[c8  
application for personal assessment 个人入息课税申请书 s)}EMDY  
application of fund 资金应用 5"z~
BE7  
application to release as liquidator and to destruct the books of accounts and documents TGzs|-  
申请免除清盘人职务及毁灭帐簿与文件 -?1ed|I8  
appointed actuary 委任精算师 rqEP!S^  
appointed auditor 委任核数师；委任审计师 "O<TNSbrC  
appointed trustee 委任的受托人 !m?W+z~J  
appointer 委任人 cv9-ZOxJ  
apportioned pro rata 按比例分摊 Xp~O?2:3l  
apportionment 分配；分摊 +^3 *Y"6Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )NnkoCNeE  
apportionment formula 分摊方程式 DEt;$>tl 5  
apportionment of estate duty 遗产税的分摊 "#]V^Rzxh  
appraisal 估价；评估 %h}3}p#4  
appreciable growth 可观增长 'Ooq.jaK;/  
appreciable impact 显着影响 #K\;)z(?  
appreciable increase 可观增长 \ mg  
appreciation 增值；升值 ~' q&rvk`  
appreciation against other currencies 相对其他货币升值 15ImwQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <ELqj2`
c  
appreciation tax 增值税 3yu,qb'"&  
appropriation 拨款；拨用；拨付 dF'oZQz  
appropriation account 拨款帐目 I 8 Ls_$[  
Appropriation Bill 拨款法案 LsaRw-4.c  
appropriation-in-aid system 补助拨款办法 }0 =gP?.kE  
approved assets 核准资产 gsVm)mkd  
approved basket stock 认可一篮子证券
[-h=L Jf#  
approved budget 核准预算 [-2Tj)P C  
approved charitable donation 认可慈善捐款 $o^N_`l  
approved charitable institution 认可慈善机构 v2}>/b)  
approved currency 核准货币；认可货币 <zp|i#~  
approved estimates 核准预算 H;Gd
  
approved estimates of expenditure 核准开支预算 bix}#M  
approved overseas insurer 核准海外保险人 SO
eRQb'  
approved overseas trust company 核准海外信托公司 jN{+$ @cI  
approved pooled investment fund 核准汇集投资基金 zfK3$|  
approved provident fund scheme 认可公积金计划 28O3N;a  
approved provision 核准拨款 79Q>t%rD[  
approved redeemable share 核准可赎回股份 \&4)['4,  
approved regional stock 认可地区性证券  G`NGt_C  
approved retirement scheme 认可退休金计划 #.|MV}6rQ  
approved subordinated loan 核准附属贷款 7-c3^5gn{  
arbitrage 套戥；套汇；套利 X-_0wR  
arbitrageur 套戥者；套汇者 yTh60U  
arbitrary amount 临时款项 +?uZ~VSl  
arrangement 措施；安排；协定 5mg] su&#  
arrears 欠款 c{!XDiT]P  
arrears of pay 欠付薪酬 vf?m-wh  
arrears of revenue 逾期未收税款；逾期未收的帐项 XT\Q"=FD  
articles of association 组织章程；组织细则；组织章程细则 -bp7X{&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6mC% zXR5  
ascertainment of profit 确定利润 V?4G~~F  
"Asia Clear" “亚洲结算系统” wu19Pg?F  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !KLY*bt6  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6Lz:J:Q)  
Asian Development Fund [ADF] 亚洲发展基金 3/*<i  
Asian dollar bond 亚洲美元债券 $-M
'  
Asian dollar market 亚洲美元市场 kRB2J3Nt.  
Asian dollar rate 亚洲美元利率 %-3wR@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 y5N,~@$r  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 kXW$[R  
asked price 沽盘；喊价；索价；卖方报价 W)2ZeH*
  
assessable income 应评税入息 ^spASG-o  
assessable loss 应评税亏损 CxJH)H$  
assessable profit 应评税利润 mH7Mch| m  
assessable value 应评税值 h;t5v6["  
assessed profit 估定利润 ;"+]bne~  
assessed value 经评估价值 @mu=7_$U  
assessment 评税；评定；估价；评税单 D]hwG0Chd  
assessment number 评税编号；估价编号 ItwJL`  
assessment of additional tax 补加税评税 ;(;{~1~  
assessment of performance 业绩评估；实绩评价 pF'M
  
Assessor 评税主任 zzZK S  
asset price bubbles 资产价格泡沫 ~4u[\&Sh  
asset-backed securities 具资产保证的证券 cfUG)-]P~  
assets accretion 资产增值 FWuk@t[<O  
assets and liabilities 资产与负债 i`EG80\[Z  
assets betterment statement 资产递增表；资产改进表 P*{*^DN  
assets lending 实物放款；有抵押贷款 9+co`t.  
assets of the company passing on the death 死者去世时转移的公司资产 l5l#LsaQb  
assets pledged as security for liabilities 用作负债抵押的资产 jfsbvak  
assets portfolio 资产投资组合 ,Cj` 0v#  
assets price 资产价格 |H4f&&Wd  
assets quality 资产质素
Uf<IXx&;  
assets realization 资产变现 <jtu/U]78|  
assets refinancing arrangement 资产再集资安排 I2*\J)|f  
assets securitization 资产证券化 %<;PEQQ|C  
assets situated outside Hong Kong 在香港以外地方的资产 _2nNCu (  
assets stripping 削减资产；拆卖资产 mY!&*nYn|  
assets value 资产值 ,B$m8wlI|  
assignee 承让人 L=<{tzTc  
assignment 转让；转让书；转让契 ;p/$9b.0:  
assignment of interest 权益转让 2[Vs@X  
assignment of letters patent and trade mark 专利证书及商标转让 ^26}8vt  
assignment of property 物业转让；物业转让书 btv.M  
assignment right 转让权 v>p}f"$`  
assignor 转让人 17@#"uT0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 mE3M$2}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ec"+Il  
associate member 附属会员 p|VgtQ/)%  
associated body corporate 相联法人团体 4'U #<8  
associated company 相联公司；联属公司 DT>Gi
ic  
associated corporation 相联法团 aDVBi: _  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] TZ]o6Bb  
公认会计师公会〔英国〕 \,yX3R3}.~  
Association of Futures Exchange Brokers 香港期货经纪协会 kac]Rh8vO  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 LV$`bZ  
association of underwriters 承保人组织 !&@
!:=X,  
assumption of control 接管 46M?Gfd,X  
assurance 担保；保险；转易；转易书 bs\7 juHt  
assurance of interest 权益的转易 D7OPFN7`  
at 19XX price 按一九ＸＸ年价格计算 !F~*Q2PZ9  
at a discount 按赔价计算；按贴水价格计算；打折扣 7N I~47s|v  
at a premium 按溢价计算；按升水价格计算 B&4NdL/  
at call 通知付款；按通知 9xIz[`)i.  
at constant market price 按固定市价计算 ("ulL5  
at constant price 按固定价格计算 ff.;6R\  
at cost 按成本计算 i8>^{GODR  
at current market price 按当时市价计算；按现时市价计算 0v'FE35~s  
at current price 按当时价格计算；按现时价格计算 |(O _K(  
at factor cost 按要素成本计算；按生产要素成本计算 ul[+vpH9  
at money-of-the-day price 按付款当日价格计算 +oRwXO3W  
at or better 按指定或较佳价位〔买卖指令〕 +
!)v=NY  
at par 按面值计算；平价 GN@(!V#/4  
at sight 见票即付 K*fh`Kz  
at the close 按收市盘 U8icP+Y  
at the opening 按开市盘 `=VN\W^&  
attestation 见证；见证条款 m{C  
at-the-money option 平价期权 Y+ea  
attorney 受权人；受托代表人 FvV:$V|  
attornment 新拥有人承认书 rT{+ h}vO  
attributable profit 可归属利润 2]/[  
attributable share value 可归属股份价值 !i*bb
~  
Auckland Stock Exchange 奥克兰证券交易所 PxiJ R[a  
auction 拍卖 <t)D`n
Y\  
auctioneer 拍卖商 eBxOa  
audit 审计；核数 18kzR6(W  
Audit Commission 审计署 R[_UbN 28  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] G$!JJ. )d  
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〕 zd^QG  
audit review 帐目审查 1"P^!N  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 L[cl$pYV  
audited account 审计帐目；经审计的帐目 KiO1l{.s8n  
audited annual account 经审计的周年帐目 ^E`SR6_cmj  
audited balance sheet 经审计的资产负债表 `]3A#y)v  
auditor 核数师；核数主任；审计师 mQy!*0y  
auditor's certificate 核数师证明书；审计师证明书 Y> f 6  
auditor's report 核数师报告；审计师报告 C6cEt5  
Aussie bond 澳元债券 ~
(/OB w  
austerity budget 紧缩预算 F)^:WWVc#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~Bs=[TNd[  
Australia All Ordinaries Index 澳洲所有普通股票指数 lgaE2`0 [3  
Australian Dollar [AUD] 澳元 y{]iwO;  
Australian Options Market 澳大利亚期权市场 v35=4>Y  
Australian Securities Commission 澳洲证券事务监察委员会 Ht!]%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S1oP_A[|  
Australian Stock Exchange 澳大利亚证券交易所 Qfd4")zhG  
Austrian Schilling [ATS] 奥地利先令 13KfI  
authentication 认证；鉴证 uf<nVdC.  
authority to purchase 委托购买证；委购书 s6| S#  
authorization 认可；核准；授权；授权书 y?*4SLy
 
authorization by direction 指示授权 MH=;[| N  
authorization by instruction 指令授权 Zcg@]Sx(I  
authorization by warrant 令状授权 K84VeAe  
authorization of unit trust 单位信托的认可 v6q oH)n  
authorized agent 指定代理人 'k?*?XxG  
authorized capital 法定资本 o9#8q_D9  
authorized clerk 出市员 T\Ld)'fNv  
authorized dealer 认可交易商 K,Z_lP_~Vw  
authorized financial institution 认可财务机构 3T7,Y(<V  
authorized fund 认可基金 M h5>@-fEE  
authorized fund house 获授权的基金公司；认可基金公司 A9L {c!|-  
authorized institution 认可机构 F;;\
I  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %an&lcoX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 N% W298  
authorized insurer 获授权保险人；获认可承保人 Uc<j{U ,  
authorized investment 特准投资项目 c-gpO|4>  
authorized person 获授权人 POtwT">z  
authorized representative 获授权代表 6o!Y^^/U  
authorized share capital 法定股本 V'jvI  
automated quotation system 自动报价系统 5fqQ;r  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] "hi)p9 _cR  
自动交易系统〔香港期货交易所有限公司〕 &q0s8'qA  
automatic adjustment mechanism 自动调整机制 a-<&(jV  
automatic adjustment system 自动调整系统 /6PL  
Automatic Clearing House 自动票据交换所 :]g>8sWL  
automatic exchange rates accumulation system 自动化汇率累集系统 0k\BE\PQk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1L\\](^ 3  
automatic teller machine [ATM] 自动柜员机 #2\ 0#H
N  
autopay 自动转帐 xpjv@P  
available assets 可用资产 Iurb?  
available fiscal reserve 现存财政储备 [~#]p9|L  
available profit 可用利润 ql_GN[c/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 uiQRRT  
average 平均；平均数；海损 G34fxhh  
average basic salary 平均基本薪金 krI@N}OU  
average consumer expenditure 平均消费开支；一般消费开支 o@!Uds0  
average cost 平均成本 EmO{lCENk  
average cost of land production 增辟土地平均成本 @0{vA\  
average daily turnover 平均每日成交额 =2rkaBFC  
average daily wage rate 平均每日工资率 1?}5.*j<  
average expenditure pattern 平均开支模式 u|}p3-z|Y  
average growth rate 平均增长率 PBo;lg`  
average net fixed assets 固定资产平均净值 qZz?i  
average of relatives 相对价格平均数 !9ytZR*  
average price 平均价格 ub,GF?9  
average propensity to consume 平均消费倾向；一般消费倾向 )ir*\<6Y=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 [@LA<Z_
 
average rate 平均率 N=[# "4I  
average revenue 平均收入；平均收益
}2nmfm!  
average stock 平均库存；平均存货 mOQN$d[  
average yearly rent 平均年租 
e[)oT  
avoidance of double taxation 避免双重课税 yRF %SWO  
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 `1fNB1c  
vl,Ff9  
给你加分了