一些有用的会计术语(也不知道发的地方对不对)A

A: 5FSv"=  
A share Ａ股；甲类股份 Uk:.2%S2  
abatement of tax 减税；减扣免税额 @LKG\zYBu  
ABN AMRO Bank N.V. 荷兰银行 _g 4/%  
above-the-line expenditure 线上项目支出；经常预算支出 (L5'rNk  
above-the-line receipt 线上项目收入；经常预算收入 eFSC^  
ABSA Asia Limited 南非联合亚洲有限公司 ,%h!%nz!  
absolute change 绝对数值变更 =YGP%}_.p{  
absolute expenditure 实际开支 + |qfgi  
absolute guideline figure 绝对准则数字 >Mn>P!  
absolute interest 绝对权益 {1MGb%xW  
absolute order of discharge 绝对破产解除令 uXLZtfu
{  
absolute profit margin 绝对利润幅度 bV`C;RPn  
absolute value 实值；绝对值 _?s %MNaX  
absolutely vested interest 绝对既得权益 bw<w u}ED  
absorbed cost 已吸收成本；已分摊成本 OF&h=1De,  
absorption 吸收；分摊；合并 V->%)d3i  
absorption rate 吸收率；摊配率；分摊率 b!]0mXU  
ACB Finance Limited 亚洲商业财务有限公司 s$Zq/l$1x  
acceptable form of reciprocity 合理的互惠条件 *e<Eu>fW#&  
acceptable rate 适当利率；适当汇率 fcICFReyV  
acceptance agreement 承兑协议 W3/ 7BW`  
acceptance for honour 参加承兑 5)yOw|Bd  
acceptor 承兑人；接受人；受票人 "PyWo  
acceptor for honour 参加承兑人 @%<?GNSO  
accident insurance 意外保险 yvz?4m"_yB  
Accident Insurance Association of Hong Kong 香港意外保险公会 u5Ny=Xm  
accident insurance scheme 意外保险计划 5w3ZUmjO  
accident year basis 意外年度基准 ^$IZLM?E~  
accommodation 通融；贷款 v (ka,Dk3  
accommodation bill 通融票据；空头票据 irsfJUr[V  
accommodation party 汇票代发人 _;:rkC fj  
account balance 帐户余额；帐户结余 8rwYNb.P  
account book 帐簿 R|1xXDLm*E  
account collected in advance 预收款项 0HR|aqPo  
account current book 往来帐簿 ck+b/.gw`  
account of after-acquired property 事后取得的财产报告 qon{ g  
account of defaulter 拖欠帐目 tKZ&1
E  
account payable 应付帐款 `\jTpDV_W  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 h.V]fS
 
account receivable 应收帐款 YN@6}B#1  
account receivable report 应收帐款报表 NLQE"\#a  
account statement 结单；帐单；会计财务报表 'e]HP-Y<  
account title 帐户名称；会计科目 @ EmGexLPM  
accountant's report 会计师报告 d9Z&qdxTKq  
Accountant's Report Rules 会计师报告规则 _(6`{PWY  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]G0dS Fh{j  
Accounting Arrangements 《会计安排》 T|@#w%c''  
accounting basis 会计基础 %5h^`lp  
accounting by Official Receiver 破产管理署署长呈交的帐目 #+"4&:my  
Accounting Circular 《会计通告》 sz/*w7  
accounting class 会计类别 L}W1*L$;<  
accounting date 记帐日期；会计结算日期 ku9@&W+  
accounting for money 款项核算 nlzW.OLM  
Accounting Officer 会计主任 ALd]1a&  
accounting period 会计报告期；会计期 ]jc_=I6)  
accounting policy 会计政策；会计方针 j u*fyt  
accounting practice 会计惯例 A)hhnb0o  
accounting principle 会计准则 !7*(!as  
accounting record 会计记录 O4EIE)c  
accounting report 会计报告 $_C+4[R?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {/d4PI7)tK  
Accounting Society of China 中国会计学会 {7?9jEj  
accounting statement 会计报表 7]|zkjgI  
accounting system 会计制度；会计系统 l(%k6  
accounting transaction 会计事项；帐务交易 >BNw
 
accounting treatment 会计处理 b]*X<,p  
accounting year 会计年度 hr
$Sa  
accretion 增值；添加 ?j/kOD0  
accrual 应计项目；应累算数目 u 1ZJHry  
accrual basis 应计制；权责发生制 mX&xn2}qZ"  
accrual basis accounting 应计制会计；权责发生制会计 h2wN<dJCM  
accrue 应累算；应计 JI"/N`-?;b  
accrued benefit 应累算利益 r<*O  
accrued charges 应计费用 l"J*
)P
 
accrued cumulative preference share dividend 应累算的累积优先股股息 6F`qi:a+  
accrued expenses 应累算费用 #JA}LA"l  
accrued interest payable 应付利息；应计未付利息 5"JU?e59M  
accrued interest receivable 应收利息；应计未收利息 F7{R~mS;  
accrued right 累算权益
c>ad0xce6  
accruing profit 应累算的利润 1")FWN_K/T  
accumulated fiscal reserve 累积财政储备 p9-0?(]  
accumulated profit 累积利润；滚存溢利 M8';%=@  
accumulated reserve 累积储备 G#H9g PY  
accumulation of surplus income 累积收益盈余 bD35JG^&i  
acquired assets 既得资产 RF_[?O)Q  
acquisition 收购；购置；取得 W+gpr|R2  
acquisition cost 购置成本 4xm&pQo{V6  
acquisition expenses 购置费用 '>3`rsu  
acquisition of 100% interest 收购全部股权 =}JBA>q(  
acquisition of control 取得控制权 <jeh`g  
acquisition of fixed assets 购置固定资产 XOrcygb2  
acquisition of shell “买壳” akT|Y4KxD  
acquisition price 收购价 s^w
\zzYb  
act of God 天灾 4\M8BRuE  
acting partner 执事合伙人 }[ ].\G\G  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !?nu?  
active partner 积极参与的合伙人 g96T*T  
active trading 交投活跃 :peqr!I+K  
actual circulation 实际流通 naz:A  
actual cost 实际成本 ^7uX$  
actual expenditure 实际开支；实际支出 Kax#OYLpg  
actual income 实际入息；实际收入；实际收益 K@HQrv<  
actual market 现货市场 \a\= gn   
actual price 现货价；实际价格 JO2xT#V  
actual profit 实际利润 `=79i$,,t  
actual quotation 实盘；实际价位；实际报价 -!cIesK;<  
actual year basis 按实际年度计算 !
!FR[NK  
actuals 实货 9\v.qo.  
actuarial investigation 精算调查 ~m=$VDWm  
actuarial principle 精算原则 Z>8eD|m%2  
actuarial report 精算师报告 "B#Y-  
Actuarial Society of Hong Kong 香港精算学会 A 4j<\xL  
actuarial valuation 精算师估值 3gpo %  
actuary 精算师
c45tmul  
ad referendum agreement 暂定协议；有待覆核的协定 sAi&A9"*   
ad valorem duty 从价税；按值征税 `(!NYx  
ad valorem duty system 从价税制 j 1(T )T  
ad valorem fee 从价费 _gKu8$o=-  
ad valorem tariff 从价关税 Z,WubX<  
additional allowance 额外免税额 %e{(twp  
additional amount for unexpired risk 未过期风险的额外款额 f=o4I2Y[  
additional assessable profit 补加应评税利润 <Nex8fiJ9  
additional assessment 补加评税 pI>*u ]x  
additional commitment 额外承担 "u;YI=+  
additional commitment vote 额外承担拨款 vM`7s
[oAK  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JSgpb?(  
additional dependent parent allowance 供养父母额外免税额 =}v
;1m  
additional provision 额外拨款 h*s`^W3
 
additional stamp duty 附加印花税 @EH
Ip{0.  
additional tax 补加税罚款；补加税款 EKuSnlTXba  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 IIxJqGN:  
adjudged bankrupt 被裁定破产 e_/x&a(i8  
adjudicated bankrupt 裁定破产人 s~J=<)T*6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -es"0wS<u  
adjudication of bankruptcy 裁定破产；宣告破产 WfG(JJ  
adjudication of insolvency 裁定无力偿还债务 aG! *WHt  
adjusted actual 经调整的实数；调整后的实数 Ky kSFB  
adjusted current assets 经调整的流动资产；调整后的流动资产 "jR]MZ  
adjusted figure 经调整的数字；调整后的数额 HzvlF0f  
adjusted liabilities 经调整的负债；调整后的负债 d&jjWlHgEN  
adjusted loss 经调整的亏损；调整后的亏损 BwxnDeG)  
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 5Z{_m;I.  
adjusted profit 经调整的利润；调整后的利润 4T`&Sl  
adjusted surplus 经调整的盈余额；调整后的盈余额 }c% pH{HI  
adjusted value 经调整的价值；调整后的价值 KiAcA]0  
adjustment 调整；修订；理算〔保险〕 O8lFx_N7Q  
adjustment centre 调剂中心 q[ULGv  
adjustment lag 调整过程的时间差距；调整时差 =&7@<vBpy  
adjustment mechanism 调整机制 =i>\2J%'R  
adjustment of loss 亏损调整 _s+c+]bO  
adjustment process 调整过程；调整程序 ;cKH1  
adjustment range 调整幅度 ;W{b $k@g  
administered exchange rate 受管制汇率 MzzKJ;wbC6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^e%}[q[>|  
administration expenses 行政费用 A
WHU'  
administration fee 手续费；行政费 ?x3Jv<G0*  
administration in bankruptcy 破产管理 :l,OalO  
administration order 遗产管理令 h^oH^moq<  
administrator 管理人；遗产管理人 #.ct5  
administrator of the estate 遗产管理人 }ptMjT{9  
admission of debt 债项承认书 .!RavEg+  
admission of proof 接纳债权证明 `~h4D(n`  
advance 放贷款项；垫付款项；预支款项；预付款项 #`ls)-`7  
advance account 暂支帐目；预付款帐户 _KN/@(+F  
advance compensation 预付补偿金 m`6VKp{YD  
advance from shareholder 股东垫款 [i7YVwG4  
advance pending reimbursement 预支以待日后付还 uWjU OJEe  
advanced economy 先进经济体系 s;Y<BD  
advancement 预付；预付财产 .Evy_o\^  
advances warrant 垫款令 6~8F!b2  
advancing 贷出 eLfvMPVo  
adverse balance 逆差 JA^
v  
adverse exchange 逆汇 7I}P*%(f  
advertisement addressed to shareholders 在报章刊登的致股东通告 #BY`h~&T  
advice for collection 托收通知书 ``|AgIg  
advice of drawing 提款通知书；汇票通知书 6/tI8H3E  
advice of payment 付款通知 SfB8!V|;  
Advisory Committee [Securities and Futures Commission] m"d/b~q  
谘询委员会〔证券及期货事务监察委员会〕 i]o"_=C  
Advisory Committee on Diversification 经济多元化谘询委员会 W7=V{}b+  
affidavit 誓章；遗产申报誓章 kl}Xmw{tJ  
affidavit of no receipt 述明无收款的誓章 _xrwu;o0}  
affiliate 联号；联营公司；附属公司 ,9of(T(~  
affiliated company 附属公司；联号；联营公司 :243H  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~R]35Cp-#  
affordability 负担能力 "A3dvr
 
African Development Bank [AfDB] 非洲开发银行 )TJS4?  
after-acquired property 事后取得的财产 2e1]}wlK  
after-hours dealing 市后交易 x83a!9  
after-tax profit 税后盈利；税后利润；税后溢利 )oU)}asY  
agency agreement 代理协议 W5pb;74|  
agency expenses 代理机构的开支 ^Q.,\TL01  
agency fee 代理费 {0v*xL_O^  
Agency Law 《代理法》 bwiD$  
agent 代理人；承销人 E(^0B(JF  
agent of company 公司代理人 v]"L]/"  
agent's fee 代理人费；经纪费 KE}H&1PjU  
aggregate 总计；总数；总体数字 #sB,1"  
aggregate amount 总款额；总额 9&Ne+MY^%  
aggregate assets and liabilities 总体资产与负债 d]wD[]  
aggregate at constant price 按固定价格计算的总体数字 DWiBG  
aggregate demand 总需求 2oVV'9;B  
aggregate gross position 总持仓量 DN8}glVxV  
aggregate limit 总限额
~
i0R^qfr  
aggregate of salaries tax 合计薪俸税 / T c=  
aggregate performance 总体表现；总体业绩 |/`%3'4H  
aggregate supply 总体供应 ,EpH4*e  
aggregate surplus 总盈余 A??@AP[7M  
aggregate total 整体总额 }#`:Qb \U  
aggregate value 总值；合计价值 }< 5F  
aggregated basis 合计基准 C~4PE>YtTv  
aggregated net chargeable income 合计应课税入息实额
%.H
JK  
aggregation 合并计算；合计；总和 zsXpA0~3s  
aggregation of incomes of husband and wife 夫妇入息合并计算 uQqWew8l+  
aggregation of property 财产的总和 aP-<4u
Gx  
agio 差价；贴水 S* R,FKg  
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》 7 sFz?`-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment y$W
|~ H   
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ^%>kO,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment mD58T2Z  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 jd-glE,Y/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T*[ VY1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 w:i:~f .  
agreement for a settlement 授产协议 )?aaBaN$  
agreement for assignment 转让协议 C$yq\C+I  
agreement for sale 售卖协议；买卖协议 1zxq^BI  
agreement for sale and purchase 买卖协议 0CExY9@Wq  
agreement for the payment of interest 支付利息协议 ~I=Y{iM  
agreement for the repayment of money 还款协议 '0RwO[A#1  
agreement of reinsurance 再保险协议 G"SBYU  
Agricultural Bank of China 中国农业银行 {zLhiUH a0  
air passenger departure tax 飞机乘客离境税 3ec`Wa  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 iw9Q18:I}  
airport tax 机场税 5F"|E-;  
alcohol duty 酒精税 B4Y(?JTx  
alienation 让与；让渡；转让 #*%q'gyHT  
alimony 生活费；赡养费 'lz"2@4{  
All Ordinaries Index [AOI] 所有普通股指数 b1#dz]  
all risks 全险；综合险 e [h8}F  
All Sales Record for Stock Market 《股票市场成交报告》 UUe#{6Jx_  
Allied Capital Resources Limited 新联财务有限公司 eU@Cr7@,|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 iq$$+y,  
allocation letter 拨款信件 ,m3e?j@;r  
allocation of fund 分配款项；预留款项 PmpNAVE'  
allocation of profit 利润分配；溢利分配 z+{,WHjo  
allocation warrant 拨款令 / |r
'  
allotment 分配；配股 .="bzgC3A  
allotment notice 股份配售通知；配股通知 9!',b>C6  
allotment of shares 股份分配 !YL..fb  
allowable 可获宽免；免税的 _qwQ;!9  
allowable business loss 可扣除的营业亏损 ;,h/   
allowable expenses 可扣税的支出 Kv&g5&N,  
allowance 免税额；津贴；备抵；准备金 YIRZ+H<Q  
allowance for debts 债项的免税额 (N-RIk73/O  
allowance for depreciation by wear and tear 耗损折旧免税额 =uHnRY  
allowance for funeral expenses 殡殓费的免税额 }yn0IWVa  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kRJ4-n^@><  
allowance for repairs and outgoings 修葺及支出方面的免税额 '9p@vi{\  
allowance to debtor 给债务人的津贴 eV^d6T$  
alteration of capital 资本更改 "r4AY  
alternate trustee 候补受托人 \Q?ip&R  
amalgamation 合并 b}^S.;vNj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 LpbsYl  
ambit of charges 征税范围；收费范围 v X~RP *  
amended valuation 经修订的估值 $ ,Ck70_  
American Commodities Exchange 美国商品交易所  mEG6  
American Express Bank Limited 美国运通银行  uF|3/x=  
American Stock Exchange 美国证券交易所 n.MRz WJpZ  
amortization 摊销 gmKGy@]
 
amount due from banks 存放银行同业的款项 =WbOwI)u  
amount due from banks abroad 存放海外银行同业的款项 Bq\F?zk<  
amount due from holding companies 控股公司欠款 p9!"O  
amount due from local banks 存放本港银行同业的款项 Jzji&A~  
amount due to banks 银行同业的存款 f"[J"j8  
amount due to banks abroad 海外银行同业的存款 *D}0[|O  
amount due to holding companies 控股公司存款
_9 .(a
  
amount due to local banks 本港银行同业的存款 r|Z3$J{^"  
amount due to outport banks 外埠银行同业的存款 `:8J46or  
amount for note issue 发行纸币的款额 pIV-kI:w  
amount of bond 担保契据的款额 olB)p$aH#  
amount of consideration 代价款额 &F:IIo7  
amount of contribution 供款数额 "Mw[P [w*  
amount of indebtedness 负债款额
7"F*u :  
amount of principal of the loan 贷款本金额 #AkV/1Y  
amount of rates chargeable 应征差饷数额 h0--B]f@  
amount of share capital 股本额 @}p2aV59  
amount of sums assured 承保款额 $4kH3
+WJ  
amount of variation 变动幅度 8I20*#  
amount of vote 拨款数额 GG064zPq7  
amount payable 应付款额 wcSyw2D  
amount receivable 应收款额 }0#U;_;D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r`y ezbG  
analysis 分析 1d"Z>k:mn  
ancillary risk 附属风险 XgN` 7!Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 h+p*=|j`  
annual accounting date 年结日期 u@'0Vk0zGH  
annual allowance 每年免税额；年积金；年度津贴；年津 :NHH Dl  
annual balance 年度余额 xJ^>pg8  
annual disposable income 每年可动用收入 G@FI0\t  
annual estimates 周年预算 oBQ#eW aY  
annual fee 年费 p^<yj0Y  
annual general meeting 周年大会 ~LJY6A@y  
annual growth rate 年增率；每年增长率 ptatzp]c#  
annual long-term supplement 长期个案每年补助金 5Wyz=+?m|  
annual pensionable emolument 可供计算退休金的年薪 qf@q]wtar  
annual report 年报 8KB>6[H!wE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sQ6}\  
annual return 周年报表；周年申报表；每年报税表格 <~}7Mxn%x@  
Annual Return Rules 《周年报表规则》 M#"524Nz  
annual review of consumer prices 每年消费物价回顾 4a0:2 kIKa  
annual roll-forward basis 逐年延展方式 [${ QzO  
annual salary 年薪 MObt,[^W  
annual statement 年度报表；年度决算表 Nk=JBIsKv  
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 X'.qYsS  
annuitant 年金受益人 @2pu^k^
  
annuity 年金 C*U'~qRK  
annuity contract 年金合约 ;k"Bse!/  
annuity on human life 人寿年金 iLP7!j  
antecedent debt 先前的债项 Tus}\0/i>  
ante-dated cheque 倒填日期支票 |b-9b&  
anticipated expenditure 预期开支 `p;eIt
 
anticipated net profit 预期纯利 M;cO0UIwO  
anticipated revenue 预期收入 bwVPtu`  
anti-inflation measure 反通货膨胀措施 ~!s-o|N_\  
anti-inflationary stance 反通货膨胀立场 5w%_$x  
apparent deficit 表面赤字 rg0
ma  
apparent financial solvency 表面偿债能力 Q9I j\HbA"  
apparent partner 表面合伙人 R
ZM"~ 0  
application for personal assessment 个人入息课税申请书 }kw/W#)J  
application of fund 资金应用 4h5g'!9-g  
application to release as liquidator and to destruct the books of accounts and documents b'VV'+|  
申请免除清盘人职务及毁灭帐簿与文件 {o5V7*P;_  
appointed actuary 委任精算师 hjaT^(Y  
appointed auditor 委任核数师；委任审计师 .s#;s'>g  
appointed trustee 委任的受托人 1h
6^>()^  
appointer 委任人 6x"Q  
apportioned pro rata 按比例分摊 aQI^^$9g  
apportionment 分配；分摊 2*(Z==XC7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u
@ jX+\  
apportionment formula 分摊方程式 W_m"ySQs  
apportionment of estate duty 遗产税的分摊 g{W;I_P^9  
appraisal 估价；评估 x~.:64  
appreciable growth 可观增长 wi9DhVvc 0  
appreciable impact 显着影响 0ye!R   
appreciable increase 可观增长 4}`  
appreciation 增值；升值 R'
kyrEO  
appreciation against other currencies 相对其他货币升值 (D@A74q\'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /R>nr"  
appreciation tax 增值税 e[sK@jX6  
appropriation 拨款；拨用；拨付 *~m+Nc`D,N  
appropriation account 拨款帐目 8ElKD{.BU8  
Appropriation Bill 拨款法案 TKk-;Y=N  
appropriation-in-aid system 补助拨款办法 jiF?fX@  
approved assets 核准资产 U4 13?
Pe  
approved basket stock 认可一篮子证券 'J,T{s1J  
approved budget 核准预算 J_>w3uY  
approved charitable donation 认可慈善捐款 SIbDj[s  
approved charitable institution 认可慈善机构 WL`9~S  
approved currency 核准货币；认可货币 \*,=S52  
approved estimates 核准预算 }g$(+1g  
approved estimates of expenditure 核准开支预算 G^q3Z#P  
approved overseas insurer 核准海外保险人 gM [w1^lj  
approved overseas trust company 核准海外信托公司 m*$|GW9  
approved pooled investment fund 核准汇集投资基金 ]f]<4HD=i  
approved provident fund scheme 认可公积金计划 8/0Y v
h  
approved provision 核准拨款 *3T|
M@Y  
approved redeemable share 核准可赎回股份 h"H2z1$  
approved regional stock 认可地区性证券 k}KC/d9.z  
approved retirement scheme 认可退休金计划 YeF1C/'hy  
approved subordinated loan 核准附属贷款 GTHkY*  
arbitrage 套戥；套汇；套利 0afei4i~N  
arbitrageur 套戥者；套汇者 3!5U
r&  
arbitrary amount 临时款项 O?<&+(uMTT  
arrangement 措施；安排；协定 _EF&A-kX|u  
arrears 欠款 Oy 2+b1{  
arrears of pay 欠付薪酬 j5 g# 
M  
arrears of revenue 逾期未收税款；逾期未收的帐项 + >cBVx6  
articles of association 组织章程；组织细则；组织章程细则 bzdb|I6Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q>w)"Dd  
ascertainment of profit 确定利润 a_h]?5 :c  
"Asia Clear" “亚洲结算系统” [:^-m8QC  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 K|DWu8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 88c<:fK  
Asian Development Fund [ADF] 亚洲发展基金 C&++VRnm  
Asian dollar bond 亚洲美元债券 ~rjTF!  
Asian dollar market 亚洲美元市场 5OoN!TEM  
Asian dollar rate 亚洲美元利率 }du XC[6  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :VF<9@t  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "B_K XL  
asked price 沽盘；喊价；索价；卖方报价 cUDoN`fSl,  
assessable income 应评税入息 Ela-,(Glk  
assessable loss 应评税亏损 @iEA:?9uX  
assessable profit 应评税利润 4A9{=~nwT  
assessable value 应评税值 Z3!f^vAi&  
assessed profit 估定利润 bFA!=uvA  
assessed value 经评估价值 LN_xq&.  
assessment 评税；评定；估价；评税单 7Sz?S_N/j  
assessment number 评税编号；估价编号 F @Te@n  
assessment of additional tax 补加税评税 Q[+ac*F=Y  
assessment of performance 业绩评估；实绩评价 31EyDU,W  
Assessor 评税主任 RZ1 /#;  
asset price bubbles 资产价格泡沫 Fu^^i&  
asset-backed securities 具资产保证的证券 ZNYH#mJX*  
assets accretion 资产增值 p$ bnK]  
assets and liabilities 资产与负债 [frq 'c  
assets betterment statement 资产递增表；资产改进表 ",{ibh)g$`  
assets lending 实物放款；有抵押贷款 o[E_Ge}g8  
assets of the company passing on the death 死者去世时转移的公司资产 0euuT@_$  
assets pledged as security for liabilities 用作负债抵押的资产 sBV4)xM  
assets portfolio 资产投资组合 \;rYo.+  
assets price 资产价格 ;(
}V"i7Hu  
assets quality 资产质素 5wUUx#  
assets realization 资产变现 ?8W("W  
assets refinancing arrangement 资产再集资安排 g#]wLm#
 
assets securitization 资产证券化 .(Qx{r$  
assets situated outside Hong Kong 在香港以外地方的资产 ,RN:^5 p  
assets stripping 削减资产；拆卖资产 "QvmqI>  
assets value 资产值 QMEcQV
>  
assignee 承让人 (|wz7AY2  
assignment 转让；转让书；转让契 ^!q?vo\j|  
assignment of interest 权益转让 ;W>Y:NCrp  
assignment of letters patent and trade mark 专利证书及商标转让 ^( Rvk  
assignment of property 物业转让；物业转让书 ]0L&v7[  
assignment right 转让权 y1=NF  
assignor 转让人 b,KcB
Q.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *!^<m0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 X*,Kb(3   
associate member 附属会员 =!m}xdTP  
associated body corporate 相联法人团体 -gQCn>"  
associated company 相联公司；联属公司 vky.^  
associated corporation 相联法团 A{B/lX)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] XNgDf3T  
公认会计师公会〔英国〕 ""Q1|  
Association of Futures Exchange Brokers 香港期货经纪协会 v`1,4,;,qs  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |a{Q0:  
association of underwriters 承保人组织 )/t?!T.[  
assumption of control 接管 C;(t/zh  
assurance 担保；保险；转易；转易书 42L @w  
assurance of interest 权益的转易 eSW{Cb  
at 19XX price 按一九ＸＸ年价格计算 $`Ix:g
i  
at a discount 按赔价计算；按贴水价格计算；打折扣 fL]Pztsk+  
at a premium 按溢价计算；按升水价格计算 l|5fE1K9U  
at call 通知付款；按通知 ;\MW$/[JCy  
at constant market price 按固定市价计算 [%&ZPJT%i  
at constant price 按固定价格计算 % >;#9"O4  
at cost 按成本计算 XR!us/U`a  
at current market price 按当时市价计算；按现时市价计算 n<B<93f
/  
at current price 按当时价格计算；按现时价格计算 /pp1~r.s?>  
at factor cost 按要素成本计算；按生产要素成本计算 .G o{1
[  
at money-of-the-day price 按付款当日价格计算 F7")]q3I~  
at or better 按指定或较佳价位〔买卖指令〕 5[n(7;+gw  
at par 按面值计算；平价 gl&5l1&  
at sight 见票即付 h~wi6^{&Y  
at the close 按收市盘 5{$LsL  
at the opening 按开市盘 e$Y[Z{T5  
attestation 见证；见证条款 GA`PY-Vs)  
at-the-money option 平价期权 e*j.  
attorney 受权人；受托代表人 V(Yxh+KU  
attornment 新拥有人承认书 %7g:}O$  
attributable profit 可归属利润 1wW)tNKIF  
attributable share value 可归属股份价值 /k"`7`!  
Auckland Stock Exchange 奥克兰证券交易所  &QNWL]  
auction 拍卖 l
1]p'Liuu  
auctioneer 拍卖商 s}onsC  
audit 审计；核数 &F}"Z(B<wK  
Audit Commission 审计署 ^uJU}v:  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] k=GG>]<i  
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〕 9Ct`  
audit review 帐目审查 ud f
e  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 d
dVa.0Z!<  
audited account 审计帐目；经审计的帐目 G^"Vo
x4  
audited annual account 经审计的周年帐目 KN"S?i]X  
audited balance sheet 经审计的资产负债表 eiJ2NwR\w  
auditor 核数师；核数主任；审计师 wM_c48|d  
auditor's certificate 核数师证明书；审计师证明书 hXGwP4  
auditor's report 核数师报告；审计师报告 /*Qq[C  
Aussie bond 澳元债券 XlI!{qj|  
austerity budget 紧缩预算 R}mn*h6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^s.V;R  
Australia All Ordinaries Index 澳洲所有普通股票指数 mZIoaF>t  
Australian Dollar [AUD] 澳元 b|zg<  
Australian Options Market 澳大利亚期权市场 Z!0]/mCE8  
Australian Securities Commission 澳洲证券事务监察委员会 76.{0c  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ET];%~ ^  
Australian Stock Exchange 澳大利亚证券交易所 &uUo3qXQ5l  
Austrian Schilling [ATS] 奥地利先令 >yJ9U,Y  
authentication 认证；鉴证 dz>;<&2Z  
authority to purchase 委托购买证；委购书 a}SdW  
authorization 认可；核准；授权；授权书 PA w-6;  
authorization by direction 指示授权 _7DkS}NJs  
authorization by instruction 指令授权 CQ;]J=|<_  
authorization by warrant 令状授权 A8A~!2V  
authorization of unit trust 单位信托的认可 oUQ07z\C  
authorized agent 指定代理人 @Mvd'.r<;  
authorized capital 法定资本 a^5^gId5l!  
authorized clerk 出市员 `]Bxn)b(  
authorized dealer 认可交易商 Il.Ed-&62  
authorized financial institution 认可财务机构 /m _kn  
authorized fund 认可基金 V#ev-\k}@  
authorized fund house 获授权的基金公司；认可基金公司 7m#[!%D  
authorized institution 认可机构 7j7e61 Ax  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 | nJZie8m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 fA48(0p  
authorized insurer 获授权保险人；获认可承保人 fri0XxF  
authorized investment 特准投资项目 mW%?>Z1=>d  
authorized person 获授权人 kj5Q\
vr)  
authorized representative 获授权代表 .lhn;*Yi  
authorized share capital 法定股本 ^[Cv
26  
automated quotation system 自动报价系统 w<9>Q1(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] e4OeoQ@ >  
自动交易系统〔香港期货交易所有限公司〕 _ .i3,-l)  
automatic adjustment mechanism 自动调整机制 >\ST-7
[^L  
automatic adjustment system 自动调整系统 B5X
sGLV  
Automatic Clearing House 自动票据交换所 J/);"bg_O  
automatic exchange rates accumulation system 自动化汇率累集系统 QCPID:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >s3gqSDR  
automatic teller machine [ATM] 自动柜员机 fQ+VT|jzx  
autopay 自动转帐 [~D|peM3  
available assets 可用资产 ^7]"kg DA  
available fiscal reserve 现存财政储备 fQ>4MKLw=d  
available profit 可用利润
]aCk_*U  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 l!E7AKk8  
average 平均；平均数；海损 #<( = }?  
average basic salary 平均基本薪金 eK/?%t  
average consumer expenditure 平均消费开支；一般消费开支 TST4Vy3  
average cost 平均成本 >Q,zNs  
average cost of land production 增辟土地平均成本 e
7u^mJ  
average daily turnover 平均每日成交额 S'~o,`xy  
average daily wage rate 平均每日工资率 {J/I-=CmML  
average expenditure pattern 平均开支模式 zq5'i!s !0  
average growth rate 平均增长率 z<gu00U7  
average net fixed assets 固定资产平均净值   t4Z  
average of relatives 相对价格平均数 O?EB8RB  
average price 平均价格 4\.V  
average propensity to consume 平均消费倾向；一般消费倾向 $V6^G*Q  
average propensity to save 平均储蓄倾向；一般储蓄倾向 *s}|Hy  
average rate 平均率 o  A*G  
average revenue 平均收入；平均收益 ?j7vZ}iRi  
average stock 平均库存；平均存货 04!(okubyp  
average yearly rent 平均年租 7:=5"ScV  
avoidance of double taxation 避免双重课税 O$`UCq  
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 5TBI<K  
+?RGta'%k  
给你加分了