一些有用的会计术语(也不知道发的地方对不对)A

A: n<<=sj$\!  
A share Ａ股；甲类股份 J4v0O="  
abatement of tax 减税；减扣免税额 KBw9(  
ABN AMRO Bank N.V. 荷兰银行 r<X4ER  
above-the-line expenditure 线上项目支出；经常预算支出 %aH$Tb%`hc  
above-the-line receipt 线上项目收入；经常预算收入 ] @)!:<+  
ABSA Asia Limited 南非联合亚洲有限公司 MziZN
^(  
absolute change 绝对数值变更 Np<&#s[dQ  
absolute expenditure 实际开支 mvq7G  
absolute guideline figure 绝对准则数字 PB(  
absolute interest 绝对权益 mPfUJ#rS  
absolute order of discharge 绝对破产解除令 1%spzkE 3P  
absolute profit margin 绝对利润幅度 6UW:l|}4#2  
absolute value 实值；绝对值 9Ue7 ~"=  
absolutely vested interest 绝对既得权益 S2&9#6  
absorbed cost 已吸收成本；已分摊成本 %8bzs?QI  
absorption 吸收；分摊；合并 +an^e'  
absorption rate 吸收率；摊配率；分摊率 ^{*f3m/
 
ACB Finance Limited 亚洲商业财务有限公司 2Za,4'  
acceptable form of reciprocity 合理的互惠条件 w;c#drY7S  
acceptable rate 适当利率；适当汇率 E {KS a  
acceptance agreement 承兑协议 z_Wm HB  
acceptance for honour 参加承兑 Yn4)Zhkk  
acceptor 承兑人；接受人；受票人 [.j]V-61  
acceptor for honour 参加承兑人 #PslrA. E  
accident insurance 意外保险 ]A]Ft!`6z  
Accident Insurance Association of Hong Kong 香港意外保险公会 n^AP"1l8?0  
accident insurance scheme 意外保险计划 7"F|6JP"$c  
accident year basis 意外年度基准 @q+cmJKv  
accommodation 通融；贷款 j&dx[4|m:h  
accommodation bill 通融票据；空头票据 -jxWlO  
accommodation party 汇票代发人 * {gxI<  
account balance 帐户余额；帐户结余 hD6JW-  
account book 帐簿 B6ed,($&  
account collected in advance 预收款项 HkdN=q  
account current book 往来帐簿 ,](v?v.[4  
account of after-acquired property 事后取得的财产报告 Jh$"fr3  
account of defaulter 拖欠帐目 F)/~p&H  
account payable 应付帐款 \f/#<|Hm  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U=F-]lD  
account receivable 应收帐款 CZJHE>  
account receivable report 应收帐款报表 BbrT f"`  
account statement 结单；帐单；会计财务报表 uNe}
"h
s  
account title 帐户名称；会计科目 qDRNtFa  
accountant's report 会计师报告 \D,M2vC~G  
Accountant's Report Rules 会计师报告规则 QB/7/PW{H\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]yAEjn9cN  
Accounting Arrangements 《会计安排》 Iz}2 ^  
accounting basis 会计基础 +urS5c* j  
accounting by Official Receiver 破产管理署署长呈交的帐目 2cCWQ"_,  
Accounting Circular 《会计通告》
/v"6BU  
accounting class 会计类别 ls"b#eFC#  
accounting date 记帐日期；会计结算日期 %2Epgh4?  
accounting for money 款项核算 e&$p-0DmT|  
Accounting Officer 会计主任 9Hh~ nR?  
accounting period 会计报告期；会计期 X`yNR;>  
accounting policy 会计政策；会计方针 .!JMPf"QEI  
accounting practice 会计惯例 6z#lN>Y-`  
accounting principle 会计准则 u0XP(dH  
accounting record 会计记录 Dac ^*k=D  
accounting report 会计报告 1C_'H.q<=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :[Qp2Gg O\  
Accounting Society of China 中国会计学会 R}DX(T,K  
accounting statement 会计报表 x.b; +p}=  
accounting system 会计制度；会计系统
$ViojW>  
accounting transaction 会计事项；帐务交易 4}Q O!(  
accounting treatment 会计处理 4%wq:y< )/  
accounting year 会计年度 $D QD$  
accretion 增值；添加 .pZo(*  
accrual 应计项目；应累算数目 ;Z ]<S_#-  
accrual basis 应计制；权责发生制 e0f":Vct  
accrual basis accounting 应计制会计；权责发生制会计 /Hv*K&}M  
accrue 应累算；应计 Hp\Ddx >Jd  
accrued benefit 应累算利益 )A="eW_>  
accrued charges 应计费用 ;>9OgO  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^^G-kg  
accrued expenses 应累算费用 .OmQ'  
accrued interest payable 应付利息；应计未付利息 ?k{|Lk  
accrued interest receivable 应收利息；应计未收利息 \Okc5;kB2  
accrued right 累算权益 S dIGU[fm  
accruing profit 应累算的利润 j%p
CuC&"  
accumulated fiscal reserve 累积财政储备 =/6p#d*0  
accumulated profit 累积利润；滚存溢利 M^z=1YrMd  
accumulated reserve 累积储备 i?F[||O"$  
accumulation of surplus income 累积收益盈余 =~J
"kC  
acquired assets 既得资产 Ovvny$  
acquisition 收购；购置；取得 `Kh]x9Z  
acquisition cost 购置成本 tM&n3MWQ  
acquisition expenses 购置费用 \n#]%X5c  
acquisition of 100% interest 收购全部股权 Hqvc7-c6  
acquisition of control 取得控制权 >b>MKm>q  
acquisition of fixed assets 购置固定资产 PzjaCp'  
acquisition of shell “买壳” q@w{c=  
acquisition price 收购价 1g1?zk8zO  
act of God 天灾 4P|$LkI  
acting partner 执事合伙人 G%a] j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 XVw-G }5  
active partner 积极参与的合伙人 pd d|n2q  
active trading 交投活跃 1Gsw-a;a  
actual circulation 实际流通 !:(C"}5wM  
actual cost 实际成本 np\st7&f6  
actual expenditure 实际开支；实际支出 dCE\^q[{  
actual income 实际入息；实际收入；实际收益 bA}Z0
a  
actual market 现货市场 rO0ZtC{K  
actual price 现货价；实际价格 'WK;$XQ  
actual profit 实际利润 Bc@30KiQ^  
actual quotation 实盘；实际价位；实际报价 re;Lg C  
actual year basis 按实际年度计算 9#uIC7M  
actuals 实货 vYDSu.C@a  
actuarial investigation 精算调查 &vCeLh:s  
actuarial principle 精算原则 &K>cW$h=a  
actuarial report 精算师报告 +UzXN
$73  
Actuarial Society of Hong Kong 香港精算学会 N31?9GE  
actuarial valuation 精算师估值 bFg*l$`5  
actuary 精算师 qxfLfgu^  
ad referendum agreement 暂定协议；有待覆核的协定 8O6_iGTBh  
ad valorem duty 从价税；按值征税 YG4WS |  
ad valorem duty system 从价税制 u?F (1iN=  
ad valorem fee 从价费 !\^jt%e&  
ad valorem tariff 从价关税 3:lDL2  
additional allowance 额外免税额 9`B0fv Q&  
additional amount for unexpired risk 未过期风险的额外款额 XYe~G@Q Z  
additional assessable profit 补加应评税利润 ,yICNtP  
additional assessment 补加评税 /}Yqf`CZy  
additional commitment 额外承担 Vvyj  
additional commitment vote 额外承担拨款 QC{u|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |8H_-n  
additional dependent parent allowance 供养父母额外免税额 U;g S[8,p  
additional provision 额外拨款 Sk\n;mL:  
additional stamp duty 附加印花税 4qt+uNe!  
additional tax 补加税罚款；补加税款 IZ*}idlkn/  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Z`Ax pTl  
adjudged bankrupt 被裁定破产 'WQdr(  
adjudicated bankrupt 裁定破产人 <FUon  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D*\v0=P'?  
adjudication of bankruptcy 裁定破产；宣告破产 R:~(Z?  
adjudication of insolvency 裁定无力偿还债务 thuRNYv<  
adjusted actual 经调整的实数；调整后的实数 &|b4\uj9  
adjusted current assets 经调整的流动资产；调整后的流动资产 )C
Lf;@1  
adjusted figure 经调整的数字；调整后的数额 y;nvR6)  
adjusted liabilities 经调整的负债；调整后的负债 r| f-_D  
adjusted loss 经调整的亏损；调整后的亏损 H?tUCbw  
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 oV9z(!X/  
adjusted profit 经调整的利润；调整后的利润 03EV%Vc  
adjusted surplus 经调整的盈余额；调整后的盈余额 |jT2W  
adjusted value 经调整的价值；调整后的价值 %x2uP9  
adjustment 调整；修订；理算〔保险〕 n!G.At'JP  
adjustment centre 调剂中心 |O-`5_z$r  
adjustment lag 调整过程的时间差距；调整时差 ZqQ*}l5  
adjustment mechanism 调整机制 wK ?@.l)u  
adjustment of loss 亏损调整 2ev*CX6.  
adjustment process 调整过程；调整程序 @4drjT  
adjustment range 调整幅度 Z\Z,,g+WL  
administered exchange rate 受管制汇率 *YtB )6j  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Q(Gyq:L=>  
administration expenses 行政费用 ([R")~`(l2  
administration fee 手续费；行政费 _({@B`N}  
administration in bankruptcy 破产管理 $W&:(&  
administration order 遗产管理令 zBY~lNB  
administrator 管理人；遗产管理人 t<638`{kk  
administrator of the estate 遗产管理人 q$gz_nVq,b  
admission of debt 债项承认书 E ]B7  
admission of proof 接纳债权证明 D`pQ7  
advance 放贷款项；垫付款项；预支款项；预付款项 5qbq,#Pf  
advance account 暂支帐目；预付款帐户 jvHFFSK  
advance compensation 预付补偿金 uvnI>gv  
advance from shareholder 股东垫款 sWHyL(C@  
advance pending reimbursement 预支以待日后付还 bO3GVc+S  
advanced economy 先进经济体系 dU]/$7  
advancement 预付；预付财产 H(|AH;?ou  
advances warrant 垫款令 F_=1;,K%  
advancing 贷出 I{ ryD -!  
adverse balance 逆差 6Ps.
E  
adverse exchange 逆汇 -\#lF?fzb  
advertisement addressed to shareholders 在报章刊登的致股东通告 &gn-Wb?  
advice for collection 托收通知书 "uKFOV?j&  
advice of drawing 提款通知书；汇票通知书 B+] D5K  
advice of payment 付款通知 E!J=8C.:  
Advisory Committee [Securities and Futures Commission] 8#X_#  
谘询委员会〔证券及期货事务监察委员会〕 ,%[4j9#!_  
Advisory Committee on Diversification 经济多元化谘询委员会 "R[l ZJ@  
affidavit 誓章；遗产申报誓章 `G!M>h@  
affidavit of no receipt 述明无收款的誓章 j*400  
affiliate 联号；联营公司；附属公司 ^lj7(  
affiliated company 附属公司；联号；联营公司 FW..mD9)}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3[d>&xk@$  
affordability 负担能力 @;iXp>&&  
African Development Bank [AfDB] 非洲开发银行 6L9,'Bg  
after-acquired property 事后取得的财产 *k [J6  
after-hours dealing 市后交易 &|9.}Z8U  
after-tax profit 税后盈利；税后利润；税后溢利 h2~4G)J  
agency agreement 代理协议 9b"MQ[B4#a  
agency expenses 代理机构的开支 W.I\J<=V  
agency fee 代理费 tfYB_N  
Agency Law 《代理法》 |3shc,7  
agent 代理人；承销人 F~HRME;Z  
agent of company 公司代理人 5o)Y$>T0  
agent's fee 代理人费；经纪费 8Pmdk1 ~  
aggregate 总计；总数；总体数字 0;<)\Wt=i9  
aggregate amount 总款额；总额 4)kG-[#  
aggregate assets and liabilities 总体资产与负债 .Z\Q4x#!Z  
aggregate at constant price 按固定价格计算的总体数字 YoKs:e2/:  
aggregate demand 总需求 $q_R?Eay  
aggregate gross position 总持仓量 %m&@o~
+  
aggregate limit 总限额 &~~wX,6+  
aggregate of salaries tax 合计薪俸税 pOT7;-#n  
aggregate performance 总体表现；总体业绩 'cBBt  
aggregate supply 总体供应 $s-Y%gc  
aggregate surplus 总盈余 PuL<^aJ  
aggregate total 整体总额 ,"\@fwy{  
aggregate value 总值；合计价值 lv%9MW0 z  
aggregated basis 合计基准 -!e7L>w  
aggregated net chargeable income 合计应课税入息实额 s?rBE.g@}  
aggregation 合并计算；合计；总和 n
,$z>  
aggregation of incomes of husband and wife 夫妇入息合并计算 F;q#&  
aggregation of property 财产的总和 Kibr ]w  
agio 差价；贴水 Hfym30  
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》 N&,]^>^u  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment fv!?Ga(  
《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》 -/
P\"c  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .}B(&*9,v  
《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》 X4|4QgY  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment x=q;O+7]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 r'GP$0rr9!  
agreement for a settlement 授产协议 U{@5*4  
agreement for assignment 转让协议 T/1gI9X  
agreement for sale 售卖协议；买卖协议 %NHkDa!  
agreement for sale and purchase 买卖协议 2]cRXJ7h  
agreement for the payment of interest 支付利息协议 NSQp< m  
agreement for the repayment of money 还款协议 0Ua%DyJ  
agreement of reinsurance 再保险协议
>&:NFq-  
Agricultural Bank of China 中国农业银行 )%d*3\Tsd  
air passenger departure tax 飞机乘客离境税 ntVS:F
 
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 vBcq_sbo  
airport tax 机场税 Pe;Y1Qq>>  
alcohol duty 酒精税 3qL>-%):*  
alienation 让与；让渡；转让 vy9 w$ls  
alimony 生活费；赡养费 jszK7$]^  
All Ordinaries Index [AOI] 所有普通股指数 -n80&  
all risks 全险；综合险 m908jI_So  
All Sales Record for Stock Market 《股票市场成交报告》 v'!a
\b`9  
Allied Capital Resources Limited 新联财务有限公司 N$>^g"6o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 aj^wRzJ}zA  
allocation letter 拨款信件 P!G858V(  
allocation of fund 分配款项；预留款项 0Hxmm@X2  
allocation of profit 利润分配；溢利分配 *)M49a*UD  
allocation warrant 拨款令 Gh.[dF?  
allotment 分配；配股 6( CDNMzj  
allotment notice 股份配售通知；配股通知 Jg}K.1Hs  
allotment of shares 股份分配 T~0k"uTE  
allowable 可获宽免；免税的 ;!!n{l$r'  
allowable business loss 可扣除的营业亏损 &-d&t` `  
allowable expenses 可扣税的支出 4)|8Eu[p7  
allowance 免税额；津贴；备抵；准备金 phnV7D(E  
allowance for debts 债项的免税额 VHJM*&5  
allowance for depreciation by wear and tear 耗损折旧免税额 -h|B1*mt  
allowance for funeral expenses 殡殓费的免税额 5,-U.B}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 },+wJ1  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,'xYlH3s  
allowance to debtor 给债务人的津贴 *37uy_EpV  
alteration of capital 资本更改 %h?x!,q Y  
alternate trustee 候补受托人 !$-\;<bZw  
amalgamation 合并 YG[;"QR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #9-P%%kQ  
ambit of charges 征税范围；收费范围 (0YZZ93  
amended valuation 经修订的估值 /='. 4v  
American Commodities Exchange 美国商品交易所 InXn%9]p]  
American Express Bank Limited 美国运通银行 #txE=e"&o  
American Stock Exchange 美国证券交易所 /+Lfrt  
amortization 摊销 AV9m_hZt  
amount due from banks 存放银行同业的款项 |KSy`lY-j>  
amount due from banks abroad 存放海外银行同业的款项 1cS}J:0P  
amount due from holding companies 控股公司欠款 8>,jpAN}r  
amount due from local banks 存放本港银行同业的款项 (q+)'H%iK  
amount due to banks 银行同业的存款 OxI/%yv-c  
amount due to banks abroad 海外银行同业的存款 6KpHnSW  
amount due to holding companies 控股公司存款 h3LE>}6D  
amount due to local banks 本港银行同业的存款 /x_o!<M  
amount due to outport banks 外埠银行同业的存款 S4=~`$eP  
amount for note issue 发行纸币的款额 )OiT{-m  
amount of bond 担保契据的款额 b2b^1{@h;v  
amount of consideration 代价款额 e/0
<[s*#Q  
amount of contribution 供款数额 M`rl!Ci#  
amount of indebtedness 负债款额 91=OF*w  
amount of principal of the loan 贷款本金额 mEw ~yOW]M  
amount of rates chargeable 应征差饷数额 X.hm s?]  
amount of share capital 股本额 vnW
WneeNr  
amount of sums assured 承保款额 8"sb;
  
amount of variation 变动幅度 uwz)($~bp  
amount of vote 拨款数额 <Utnz)  
amount payable 应付款额 B2-V@06  
amount receivable 应收款额 Ec
d;<$tk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GrUCZ<S  
analysis 分析 1pArZzm>  
ancillary risk 附属风险 yE}}c{hSn  
annual account 周年帐目；周年帐目报表；年度决算；年结 Re P|UH  
annual accounting date 年结日期 X!e[GJ  
annual allowance 每年免税额；年积金；年度津贴；年津 $5Xh,DOg  
annual balance 年度余额 6d_'4B  
annual disposable income 每年可动用收入 yzqVz_Fi*W  
annual estimates 周年预算 J]nohICe  
annual fee 年费 uc;8 K,[t  
annual general meeting 周年大会 \v'p/G)g  
annual growth rate 年增率；每年增长率 ?VP8ycm  
annual long-term supplement 长期个案每年补助金 N5a*7EJv+  
annual pensionable emolument 可供计算退休金的年薪 ?OkWe<:4  
annual report 年报 sBr_a5QQ#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vI>>\.ED  
annual return 周年报表；周年申报表；每年报税表格 .zi_[  
Annual Return Rules 《周年报表规则》 o4|M0  
annual review of consumer prices 每年消费物价回顾 !o:f$6EA~C  
annual roll-forward basis 逐年延展方式 ]H`1F1=  
annual salary 年薪 6@rMtQfI  
annual statement 年度报表；年度决算表 XUz3*rfs  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 bD/~eIcWL  
annuitant 年金受益人 3AU;>D^5  
annuity 年金 8_{X1bj  
annuity contract 年金合约 /Mvf8v  
annuity on human life 人寿年金 ["h5!vj  
antecedent debt 先前的债项 9I&xfvD,  
ante-dated cheque 倒填日期支票 nih0
t^m'  
anticipated expenditure 预期开支 19w*!FGX  
anticipated net profit 预期纯利 7Zlw^'q$:L  
anticipated revenue 预期收入 wK?vPS  
anti-inflation measure 反通货膨胀措施 Tj:B!>>  
anti-inflationary stance 反通货膨胀立场 |S_eDjF  
apparent deficit 表面赤字 -[cTx[Z,  
apparent financial solvency 表面偿债能力 HMSO=)@+  
apparent partner 表面合伙人 Qk:
Y2mL  
application for personal assessment 个人入息课税申请书 8fl`r~bqZ  
application of fund 资金应用 ZrsBm_Rx  
application to release as liquidator and to destruct the books of accounts and documents /;oX)]W  
申请免除清盘人职务及毁灭帐簿与文件 "N`[r iq{  
appointed actuary 委任精算师 kqFP)!37  
appointed auditor 委任核数师；委任审计师 '<"s \,  
appointed trustee 委任的受托人 G3Z)Z)N  
appointer 委任人 %J+E/  
apportioned pro rata 按比例分摊 KrQ1GepJ  
apportionment 分配；分摊  #1OOU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SLa>7`<Q  
apportionment formula 分摊方程式 <g$~1fa  
apportionment of estate duty 遗产税的分摊 U|jSa,}  
appraisal 估价；评估 ;U-jO &  
appreciable growth 可观增长 <0Xf9a8>  
appreciable impact 显着影响 \W~N  
appreciable increase 可观增长 E|iQc8gr&  
appreciation 增值；升值 F(>Np2oi6  
appreciation against other currencies 相对其他货币升值 1*\o.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LY%WD%pL  
appreciation tax 增值税 45@^L's  
appropriation 拨款；拨用；拨付 YtmrRDQs  
appropriation account 拨款帐目 GPN]9  
Appropriation Bill 拨款法案 e|"WQ>  
appropriation-in-aid system 补助拨款办法 Y3Yz)T}UkS  
approved assets 核准资产 yDzc<p\`  
approved basket stock 认可一篮子证券 p{T*k'  
approved budget 核准预算 hgPa
6Kd  
approved charitable donation 认可慈善捐款 s~^5kgPA  
approved charitable institution 认可慈善机构 ;r<^a6B  
approved currency 核准货币；认可货币 F1*>y  
approved estimates 核准预算 IxY|>5z  
approved estimates of expenditure 核准开支预算 b,7k)ND1F  
approved overseas insurer 核准海外保险人 !2%HhiB'   
approved overseas trust company 核准海外信托公司 ,o86}6Ag  
approved pooled investment fund 核准汇集投资基金 B38]~'8  
approved provident fund scheme 认可公积金计划 l9{hq/V  
approved provision 核准拨款 p{r}?a  
approved redeemable share 核准可赎回股份 rC5 p-B%  
approved regional stock 认可地区性证券 i@*{27t  
approved retirement scheme 认可退休金计划 ssfr}fzH  
approved subordinated loan 核准附属贷款 KcWN,!G  
arbitrage 套戥；套汇；套利 l+KY)6o  
arbitrageur 套戥者；套汇者 *4\:8  
arbitrary amount 临时款项 ua3~iQj-  
arrangement 措施；安排；协定 !fE`4<|?  
arrears 欠款 akp-zn&je  
arrears of pay 欠付薪酬 =$'6(aDH  
arrears of revenue 逾期未收税款；逾期未收的帐项 f6hnTbJ  
articles of association 组织章程；组织细则；组织章程细则 I|qo+u)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &u$Q4  
ascertainment of profit 确定利润 'DP1
,7  
"Asia Clear" “亚洲结算系统” 75T%g!c#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5_GYrR2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 M\uiq38  
Asian Development Fund [ADF] 亚洲发展基金 3lrT3a3vV  
Asian dollar bond 亚洲美元债券 11Q1AN  
Asian dollar market 亚洲美元市场 Ag-
(5:  
Asian dollar rate 亚洲美元利率 8\&X2[oAD  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 XO.jl"xu  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 s
lCx w$  
asked price 沽盘；喊价；索价；卖方报价 ~!B\(@GU  
assessable income 应评税入息 'OITI TM  
assessable loss 应评税亏损
-*1d!  
assessable profit 应评税利润 f,U.7E  
assessable value 应评税值 UXJeAE-  
assessed profit 估定利润 &*M!lxDN  
assessed value 经评估价值 =W(Q34  
assessment 评税；评定；估价；评税单 n\mO6aJ  
assessment number 评税编号；估价编号 I9|mG'  
assessment of additional tax 补加税评税 W!Gq.M   
assessment of performance 业绩评估；实绩评价 8'HEms  
Assessor 评税主任 o_izl
\  
asset price bubbles 资产价格泡沫 03$mYS_?  
asset-backed securities 具资产保证的证券 R`NYEptJ  
assets accretion 资产增值 t%d Z-Ym  
assets and liabilities 资产与负债 0yk]o5a++  
assets betterment statement 资产递增表；资产改进表 |mZxfI  
assets lending 实物放款；有抵押贷款 0"jY.*_EW  
assets of the company passing on the death 死者去世时转移的公司资产 xG~P+n7t5$  
assets pledged as security for liabilities 用作负债抵押的资产 ER%^!xA  
assets portfolio 资产投资组合 ~[t[y~Hup  
assets price 资产价格 Cj
n#00  
assets quality 资产质素 h79}qU  
assets realization 资产变现 Ouk^O}W6  
assets refinancing arrangement 资产再集资安排 q}3`|'3  
assets securitization 资产证券化 rDdoOb]B  
assets situated outside Hong Kong 在香港以外地方的资产 x[ SDl(<@;  
assets stripping 削减资产；拆卖资产 *3+4[WT0]a  
assets value 资产值 )8a~L8oN  
assignee 承让人 =Qy<GeY  
assignment 转让；转让书；转让契 \j$&DCv
 
assignment of interest 权益转让 G<L;4nA)  
assignment of letters patent and trade mark 专利证书及商标转让 yuh *  
assignment of property 物业转让；物业转让书 <$D`Z-6  
assignment right 转让权 =*oJEy"  
assignor 转让人 N=V==Dbu-  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 P\E<9*V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {i;r  
associate member 附属会员 M H|Og84  
associated body corporate 相联法人团体 #|uCgdi  
associated company 相联公司；联属公司 yl'u'-Zb6  
associated corporation 相联法团 Ki;*u_4{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] g_;\iqxL  
公认会计师公会〔英国〕 /J]5H  
Association of Futures Exchange Brokers 香港期货经纪协会 jk;j2YNPw  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 d-oMQGOklb  
association of underwriters 承保人组织 !Jo_"#5  
assumption of control 接管 ]vAz  
assurance 担保；保险；转易；转易书 t*p71U
4+I  
assurance of interest 权益的转易 tR#OjkvX  
at 19XX price 按一九ＸＸ年价格计算 '+@=ILj>  
at a discount 按赔价计算；按贴水价格计算；打折扣 wo3d#=   
at a premium 按溢价计算；按升水价格计算 K%t*8 4j  
at call 通知付款；按通知 Kew@&j~  
at constant market price 按固定市价计算 j`EXlc~  
at constant price 按固定价格计算 ))qy;Q,  
at cost 按成本计算 C"y(5U)d  
at current market price 按当时市价计算；按现时市价计算 dn&s*  
at current price 按当时价格计算；按现时价格计算  {y)=eX9  
at factor cost 按要素成本计算；按生产要素成本计算  CT&|QH{  
at money-of-the-day price 按付款当日价格计算 b!+hH Hv:  
at or better 按指定或较佳价位〔买卖指令〕 -M\<nx  
at par 按面值计算；平价 atj(eg  
at sight 见票即付 u^&^UxCA  
at the close 按收市盘 y5vvu>nd  
at the opening 按开市盘 R|'ybW'Y  
attestation 见证；见证条款 !Mx$A$Oj>  
at-the-money option 平价期权 ?w$kue  
attorney 受权人；受托代表人 T~-ycVc  
attornment 新拥有人承认书 ,<.V7(|t)  
attributable profit 可归属利润 P?%s #I:  
attributable share value 可归属股份价值 F|`Hm  
Auckland Stock Exchange 奥克兰证券交易所  \__i  
auction 拍卖 kpuz]a7pK  
auctioneer 拍卖商 :@yEQ#nFp  
audit 审计；核数 b]e"1Y)D-  
Audit Commission 审计署 &1Ok`_plO  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] )j6~Wy@4  
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〕 }H53~@WP>  
audit review 帐目审查 59LG{R2  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7 W5@TWM  
audited account 审计帐目；经审计的帐目 rm7ANMB:  
audited annual account 经审计的周年帐目 [z:
!j$K  
audited balance sheet 经审计的资产负债表 &0d#Y]D4`  
auditor 核数师；核数主任；审计师 b1cy$I  
auditor's certificate 核数师证明书；审计师证明书 #`^}PuQ  
auditor's report 核数师报告；审计师报告 )+#` CIv  
Aussie bond 澳元债券 ]U+LJOb  
austerity budget 紧缩预算 juJklSD  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 yWmJ~/*lG  
Australia All Ordinaries Index 澳洲所有普通股票指数 e[1hz_v  
Australian Dollar [AUD] 澳元 nkPh,X\N0  
Australian Options Market 澳大利亚期权市场 =F|{#F  
Australian Securities Commission 澳洲证券事务监察委员会 /'SNw?&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 
U4'#T%*  
Australian Stock Exchange 澳大利亚证券交易所 6bg ;q(*7  
Austrian Schilling [ATS] 奥地利先令 y RqL9t  
authentication 认证；鉴证 RbB.q p  
authority to purchase 委托购买证；委购书 _;"il%l=1  
authorization 认可；核准；授权；授权书 l]5KN  
authorization by direction 指示授权 @FAA2d  
authorization by instruction 指令授权 N%@Qf~  
authorization by warrant 令状授权 -OV&Md:~  
authorization of unit trust 单位信托的认可 G/E+L-N#`
 
authorized agent 指定代理人 KYm0@O>;  
authorized capital 法定资本 &C_j\7Dq  
authorized clerk 出市员 U gat1Pz  
authorized dealer 认可交易商 phXGnm  
authorized financial institution 认可财务机构 rI{; IDV  
authorized fund 认可基金 Z-%\ <zT  
authorized fund house 获授权的基金公司；认可基金公司 \doUTr R  
authorized institution 认可机构 ,)cM3nu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 L(6d&t'|-R  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 E:68?IJ  
authorized insurer 获授权保险人；获认可承保人 @mCEHI{P  
authorized investment 特准投资项目 !)f\%lb  
authorized person 获授权人 .^`{1%  
authorized representative 获授权代表 ~12EQacOT  
authorized share capital 法定股本 9cbd~mM{  
automated quotation system 自动报价系统 "Fr.fhh'~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]h`&&Bqt  
自动交易系统〔香港期货交易所有限公司〕 .vf'YNQ%  
automatic adjustment mechanism 自动调整机制 mY|)KJ  
automatic adjustment system 自动调整系统 P}}* Q7P  
Automatic Clearing House 自动票据交换所 l:~/<`o  
automatic exchange rates accumulation system 自动化汇率累集系统 J3V= 46Yc  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fUWG*o9  
automatic teller machine [ATM] 自动柜员机 ,Zx0%#6  
autopay 自动转帐 z_$%-6  
available assets 可用资产 Y(ykng  
available fiscal reserve 现存财政储备 5Pc;5 o0C  
available profit 可用利润 au(D66VO  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 r8?gD&c}  
average 平均；平均数；海损 8 /]S^'>  
average basic salary 平均基本薪金 :LQYo'@yB  
average consumer expenditure 平均消费开支；一般消费开支 g/d<Zfq<{  
average cost 平均成本 P= BZ+6DS  
average cost of land production 增辟土地平均成本 ?>:g?.+  
average daily turnover 平均每日成交额 QE+g j8  
average daily wage rate 平均每日工资率 /KaZH
R.  
average expenditure pattern 平均开支模式 5DU6rks%
 
average growth rate 平均增长率 =j_4S<  
average net fixed assets 固定资产平均净值 %A/0 '  
average of relatives 相对价格平均数 1t~G|zhX  
average price 平均价格 rgQOj^xKv^  
average propensity to consume 平均消费倾向；一般消费倾向 ,2oWWsC7  
average propensity to save 平均储蓄倾向；一般储蓄倾向 C3f' {}  
average rate 平均率 ! I:%0
D  
average revenue 平均收入；平均收益 Tk[ $5u*,  
average stock 平均库存；平均存货 p$c6<'UqH  
average yearly rent 平均年租 e)k9dOR  
avoidance of double taxation 避免双重课税 bHnT6Icom  
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 ?!:ha;n  
^)S;xb9  
给你加分了