一些有用的会计术语(也不知道发的地方对不对)A

A: jg2UX  
A share Ａ股；甲类股份 bCv=Uo,+6  
abatement of tax 减税；减扣免税额 +w'"N  
ABN AMRO Bank N.V. 荷兰银行 jZRf{  
above-the-line expenditure 线上项目支出；经常预算支出 ,7` /D  
above-the-line receipt 线上项目收入；经常预算收入 <n8K"(sy}  
ABSA Asia Limited 南非联合亚洲有限公司 OR{<)L  
absolute change 绝对数值变更 !v^{n+  
absolute expenditure 实际开支 $-HP5Kj(k-  
absolute guideline figure 绝对准则数字 KyQO>g{R  
absolute interest 绝对权益 *$U+  
absolute order of discharge 绝对破产解除令 dv?ael^  
absolute profit margin 绝对利润幅度 "6[a%f#Q  
absolute value 实值；绝对值 Y|'0bujr  
absolutely vested interest 绝对既得权益 J%8M+!`F  
absorbed cost 已吸收成本；已分摊成本 :5Y yI.T  
absorption 吸收；分摊；合并 (P(=6-0  
absorption rate 吸收率；摊配率；分摊率 <F>^ffwGH-  
ACB Finance Limited 亚洲商业财务有限公司 H2f!c{t$p  
acceptable form of reciprocity 合理的互惠条件 O)0}yF$0  
acceptable rate 适当利率；适当汇率 kTC'`xv  
acceptance agreement 承兑协议 )K=%s%3h<  
acceptance for honour 参加承兑 JbV\eE#KrC  
acceptor 承兑人；接受人；受票人 .G ^-.p  
acceptor for honour 参加承兑人 we4k VAn  
accident insurance 意外保险 xj6@85^  
Accident Insurance Association of Hong Kong 香港意外保险公会 LB(I^  
accident insurance scheme 意外保险计划 &.m.ruab  
accident year basis 意外年度基准 > whcZ.8  
accommodation 通融；贷款 oFO)28Btv  
accommodation bill 通融票据；空头票据 {D6p?TL+  
accommodation party 汇票代发人 `l#|][B)g$  
account balance 帐户余额；帐户结余 Aof)WKo  
account book 帐簿 t2L}  
account collected in advance 预收款项 qjcPJ  
account current book 往来帐簿 $ \yZ;Z:  
account of after-acquired property 事后取得的财产报告 cuw 7P  
account of defaulter 拖欠帐目 m1 tYDZ"
i  
account payable 应付帐款 >/]` f8^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #Nv^F  
account receivable 应收帐款 m{ wk0  
account receivable report 应收帐款报表 s6DmZ^Y%  
account statement 结单；帐单；会计财务报表 9wTN*y  
account title 帐户名称；会计科目 F@%`(/^TA  
accountant's report 会计师报告 P&>!B,f  
Accountant's Report Rules 会计师报告规则 EbfE/_I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 OV"uIY[%8V  
Accounting Arrangements 《会计安排》 3P.v#TEst  
accounting basis 会计基础 vcmB)P-T`O  
accounting by Official Receiver 破产管理署署长呈交的帐目 @#j?Z7E|  
Accounting Circular 《会计通告》 eP?=tUB!S  
accounting class 会计类别 |]Eli%mNe  
accounting date 记帐日期；会计结算日期 o]@Mg5(8Q  
accounting for money 款项核算 wHR# -g'  
Accounting Officer 会计主任 *=2sXH1j  
accounting period 会计报告期；会计期 f?qp*  
accounting policy 会计政策；会计方针 )bgaqca_{  
accounting practice 会计惯例 fi,h`mdT?  
accounting principle 会计准则 t=;P1d?E;  
accounting record 会计记录 ppP0W`p  
accounting report 会计报告 ?mA%`*=q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^H(,^cVN  
Accounting Society of China 中国会计学会 .eHOG]H  
accounting statement 会计报表 sGp]jqX2,m  
accounting system 会计制度；会计系统 W
>o>Y$H  
accounting transaction 会计事项；帐务交易 ;:]#Isq  
accounting treatment 会计处理 <k'%rz  
accounting year 会计年度 Z1y=L$t8  
accretion 增值；添加 n/6qc3\5i  
accrual 应计项目；应累算数目 W^k|*Y|  
accrual basis 应计制；权责发生制 c+:XaDS-  
accrual basis accounting 应计制会计；权责发生制会计 T&q0TBT  
accrue 应累算；应计 z[sP/{~z  
accrued benefit 应累算利益 ?r'2GR2Sk4  
accrued charges 应计费用 lDX\"Fq  
accrued cumulative preference share dividend 应累算的累积优先股股息 p.|M:C\xL  
accrued expenses 应累算费用 >]}c,4D(  
accrued interest payable 应付利息；应计未付利息 5hvg]w95;  
accrued interest receivable 应收利息；应计未收利息 y,xJ5BI$  
accrued right 累算权益 v;o/M6GL5  
accruing profit 应累算的利润 T^DJ/uhd  
accumulated fiscal reserve 累积财政储备 Fl}{"eCF8  
accumulated profit 累积利润；滚存溢利 h0aK}`/a  
accumulated reserve 累积储备 mHF?t.y  
accumulation of surplus income 累积收益盈余 [vTk*#Cl4  
acquired assets 既得资产 };;k5z I%  
acquisition 收购；购置；取得 DLH|y%"  
acquisition cost 购置成本 KL\hV .6  
acquisition expenses 购置费用 "j/jhe6  
acquisition of 100% interest 收购全部股权 sKwUY{u\M  
acquisition of control 取得控制权 })yB2Q0  
acquisition of fixed assets 购置固定资产 l{mC|8X  
acquisition of shell “买壳” H(gETRh  
acquisition price 收购价 1W'0h$5^"  
act of God 天灾 =mYw
O=:D  
acting partner 执事合伙人 phi9/tO\u  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Q;?rqi ,  
active partner 积极参与的合伙人 A&S n^mw  
active trading 交投活跃 ;J,`v5z0:  
actual circulation 实际流通 *TgD{>s  
actual cost 实际成本 A4daIhP (  
actual expenditure 实际开支；实际支出 dT7!+)s5-  
actual income 实际入息；实际收入；实际收益 >zo_}A!  
actual market 现货市场 o/hj~;(]  
actual price 现货价；实际价格 lw43|_'G-t  
actual profit 实际利润 w_P
2\B^  
actual quotation 实盘；实际价位；实际报价 =`ECM7  
actual year basis 按实际年度计算 E1D0un  
actuals 实货 <!q_C5>XJ  
actuarial investigation 精算调查 UuCRQNH  
actuarial principle 精算原则 $'n?V=4  
actuarial report 精算师报告 \DcO.`L  
Actuarial Society of Hong Kong 香港精算学会 zG)vmysJf  
actuarial valuation 精算师估值 1G8,Eah  
actuary 精算师 ^#!\VGnL  
ad referendum agreement 暂定协议；有待覆核的协定 abw5Gz@Ag  
ad valorem duty 从价税；按值征税 v Q51-.g  
ad valorem duty system 从价税制 Ot{~mMDp  
ad valorem fee 从价费 oFKTBH:I  
ad valorem tariff 从价关税 3<>DDY2bl  
additional allowance 额外免税额 gu"@*,hL  
additional amount for unexpired risk 未过期风险的额外款额 $ZkT G  
additional assessable profit 补加应评税利润 zvn3i5z  
additional assessment 补加评税 dVSQG947i:  
additional commitment 额外承担 iu.Jp92  
additional commitment vote 额外承担拨款 "fC>]iA8I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 trZU_eouI  
additional dependent parent allowance 供养父母额外免税额 >en\:pJn)'  
additional provision 额外拨款 G
km{b[  
additional stamp duty 附加印花税 {f\{{JJ]  
additional tax 补加税罚款；补加税款 ]wwNmmE  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?}U?Q7vx@@  
adjudged bankrupt 被裁定破产 TZhYgV  
adjudicated bankrupt 裁定破产人 B'I_i$g4w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &$ fyY:<\  
adjudication of bankruptcy 裁定破产；宣告破产 ?)H:.]7-x  
adjudication of insolvency 裁定无力偿还债务 &g~NkJc0c  
adjusted actual 经调整的实数；调整后的实数 9)>+r6t  
adjusted current assets 经调整的流动资产；调整后的流动资产 OAaLCpRp  
adjusted figure 经调整的数字；调整后的数额 rv c%[HfW;  
adjusted liabilities 经调整的负债；调整后的负债 .{-X1tJ7  
adjusted loss 经调整的亏损；调整后的亏损 Zb&"W]HSf  
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 S9[Y1qH>K  
adjusted profit 经调整的利润；调整后的利润 BO2s(8  
adjusted surplus 经调整的盈余额；调整后的盈余额 *z};&UsF{  
adjusted value 经调整的价值；调整后的价值 &eb8k2S  
adjustment 调整；修订；理算〔保险〕 @1D3E=  
adjustment centre 调剂中心 `FwE^_9d  
adjustment lag 调整过程的时间差距；调整时差 y>cLG5v  
adjustment mechanism 调整机制 qP-_xpu]R  
adjustment of loss 亏损调整 UW1i%u k  
adjustment process 调整过程；调整程序 }0sLeGJ!  
adjustment range 调整幅度 <"8F=3:uk  
administered exchange rate 受管制汇率 <zm:J4&>T  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ZYt1V"2VJ  
administration expenses 行政费用 Et y?/  
administration fee 手续费；行政费 nNeCi  
administration in bankruptcy 破产管理 2Bi?^kQ#  
administration order 遗产管理令 raZkH8  
administrator 管理人；遗产管理人 +F.@n_}p-I  
administrator of the estate 遗产管理人 
uAs!5h  
admission of debt 债项承认书 Lyz8DwZ  
admission of proof 接纳债权证明 zN9#qlfv  
advance 放贷款项；垫付款项；预支款项；预付款项 mDk6@Gd@U  
advance account 暂支帐目；预付款帐户 SYh>FF"  
advance compensation 预付补偿金 i(;.Y  
advance from shareholder 股东垫款 x3sX
=jIW_  
advance pending reimbursement 预支以待日后付还 Lq2jXy5#n  
advanced economy 先进经济体系 ^rd%{6m  
advancement 预付；预付财产 ObJ-XNcNH  
advances warrant 垫款令 ?op;#/Q(  
advancing 贷出 XpYd
|BvW  
adverse balance 逆差 N3zZ>#{  
adverse exchange 逆汇 ohs`[U=%~  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^nK7&]rK  
advice for collection 托收通知书 _BONN6=*y  
advice of drawing 提款通知书；汇票通知书 Mp=T;Nz  
advice of payment 付款通知 `PUxR8y  
Advisory Committee [Securities and Futures Commission] E;9J7Q 4  
谘询委员会〔证券及期货事务监察委员会〕 fP6\Ur  
Advisory Committee on Diversification 经济多元化谘询委员会 YWJ$Pp  
affidavit 誓章；遗产申报誓章 _s<s14+od  
affidavit of no receipt 述明无收款的誓章 ^IyYck'y+  
affiliate 联号；联营公司；附属公司 %YbL%i|U  
affiliated company 附属公司；联号；联营公司 vz|(KN[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 cucmn*o?  
affordability 负担能力 lMG+,?<uK&  
African Development Bank [AfDB] 非洲开发银行 [qxU \OSC  
after-acquired property 事后取得的财产 vexF|'!}0#  
after-hours dealing 市后交易 We\i0zUU  
after-tax profit 税后盈利；税后利润；税后溢利 mU  
agency agreement 代理协议 @!j6
y(@  
agency expenses 代理机构的开支 on"ENT  
agency fee 代理费 ]Yf^O @<<>  
Agency Law 《代理法》 *]}F=dtR k  
agent 代理人；承销人 w^=(:`  
agent of company 公司代理人 :R3iLy  
agent's fee 代理人费；经纪费 q#I'@Jbj  
aggregate 总计；总数；总体数字 "q1S.3V;  
aggregate amount 总款额；总额 4[&&E7
]EX  
aggregate assets and liabilities 总体资产与负债 wt;`_}g  
aggregate at constant price 按固定价格计算的总体数字 hW9!  
aggregate demand 总需求 oO`a{n-  
aggregate gross position 总持仓量 .'$8Hj;@  
aggregate limit 总限额 jl]3B  
aggregate of salaries tax 合计薪俸税 SAj#+_db  
aggregate performance 总体表现；总体业绩 4P=1)t?tX  
aggregate supply 总体供应 Ke3~o
"IQ  
aggregate surplus 总盈余 Z_edNf}|  
aggregate total 整体总额 "FhC"}N  
aggregate value 总值；合计价值 SSTn|  
aggregated basis 合计基准 BTYYp1  
aggregated net chargeable income 合计应课税入息实额 r> Xk1~<!  
aggregation 合并计算；合计；总和 Slj U=,  
aggregation of incomes of husband and wife 夫妇入息合并计算 AAW] Y#UwW  
aggregation of property 财产的总和 xIW]e1pu=(  
agio 差价；贴水 -ah)/5j  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 jIwN,H1$-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ya5HAs  
《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》 9<iM2(IW{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment tQYV4h\Qj  
《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》 7E#h(bt j  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7'65+c[&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :-<30LS$  
agreement for a settlement 授产协议 #_`p 0wY  
agreement for assignment 转让协议 8a]g>g  
agreement for sale 售卖协议；买卖协议 -q[x"Ha%  
agreement for sale and purchase 买卖协议 `sIm&.d  
agreement for the payment of interest 支付利息协议 akPd#mf  
agreement for the repayment of money 还款协议 M(:bM1AD`u  
agreement of reinsurance 再保险协议 +5I'? _{V  
Agricultural Bank of China 中国农业银行 \ykA7Y%  
air passenger departure tax 飞机乘客离境税 1Y;.fZE  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ki}Li*)7  
airport tax 机场税 zY@0R`{@p  
alcohol duty 酒精税 _(~LXk
^C  
alienation 让与；让渡；转让 gR gB= C{  
alimony 生活费；赡养费 9o6[4Q}  
All Ordinaries Index [AOI] 所有普通股指数 "w0~f6o  
all risks 全险；综合险 ZR%$f-  
All Sales Record for Stock Market 《股票市场成交报告》 F(Zf=$cx  
Allied Capital Resources Limited 新联财务有限公司 @8w5Oudvx  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Z]WX 7d  
allocation letter 拨款信件 =8TBkxG  
allocation of fund 分配款项；预留款项 ` ~^My~f  
allocation of profit 利润分配；溢利分配 2A =Y  
allocation warrant 拨款令 ,)!%^~v  
allotment 分配；配股 -{J0~1'#-  
allotment notice 股份配售通知；配股通知 BB9eQ: xO  
allotment of shares 股份分配 fx4#R(N  
allowable 可获宽免；免税的 \CE+P5  
allowable business loss 可扣除的营业亏损 cTn(Tv9s  
allowable expenses 可扣税的支出 7fzH(H  
allowance 免税额；津贴；备抵；准备金 trjeGSt&  
allowance for debts 债项的免税额 !};Ll=dz  
allowance for depreciation by wear and tear 耗损折旧免税额 R/fE@d2~In  
allowance for funeral expenses 殡殓费的免税额 )?B-en\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tJQZRZViu  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,'t&L]  
allowance to debtor 给债务人的津贴 xhCQRw  
alteration of capital 资本更改 t5S|0/f  
alternate trustee 候补受托人 m@*aA}69  
amalgamation 合并 sa/9r9hc+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fk6=;{  
ambit of charges 征税范围；收费范围 ;{&4jcV*  
amended valuation 经修订的估值 s?;V!t  
American Commodities Exchange 美国商品交易所 7bE`P[  
American Express Bank Limited 美国运通银行 IG;= |  
American Stock Exchange 美国证券交易所 #nft{AN  
amortization 摊销 QhAYCw2  
amount due from banks 存放银行同业的款项 dD'KP4Io@  
amount due from banks abroad 存放海外银行同业的款项 <
;>k[P'  
amount due from holding companies 控股公司欠款 Yt:%)&50}-  
amount due from local banks 存放本港银行同业的款项 `('Up?  
amount due to banks 银行同业的存款 >b#CR/^z  
amount due to banks abroad 海外银行同业的存款 nehk8+eV_  
amount due to holding companies 控股公司存款 S:xs[b.ZZ  
amount due to local banks 本港银行同业的存款 k\/es1jOEh  
amount due to outport banks 外埠银行同业的存款 /:BC<]s  
amount for note issue 发行纸币的款额 FEopNDy@y  
amount of bond 担保契据的款额 z Z~t,>  
amount of consideration 代价款额 ~R=p[h)  
amount of contribution 供款数额 CI \O)iB  
amount of indebtedness 负债款额 `'mRGz7t  
amount of principal of the loan 贷款本金额 eYjF"Aq
 
amount of rates chargeable 应征差饷数额 ?vF8 y;Jh  
amount of share capital 股本额 sT<h+[2d  
amount of sums assured 承保款额 ,m7Z w_.  
amount of variation 变动幅度 z5<&}Vh;P  
amount of vote 拨款数额 [!} uj`e  
amount payable 应付款额 8F)9.s,*  
amount receivable 应收款额 ov\%*z2=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i*
09m^r  
analysis 分析 4 BNbS|?vV  
ancillary risk 附属风险 yd45y}uS;F  
annual account 周年帐目；周年帐目报表；年度决算；年结 %)^0NQv  
annual accounting date 年结日期 6/(Z*L"~6k  
annual allowance 每年免税额；年积金；年度津贴；年津 #a8i($k{e  
annual balance 年度余额  Spo[JQ%6  
annual disposable income 每年可动用收入 7-9HCP  
annual estimates 周年预算 ashVV
~\8A  
annual fee 年费 v"J|Ebx
 
annual general meeting 周年大会 ,d=Dicaz  
annual growth rate 年增率；每年增长率 ,S, R6#3G  
annual long-term supplement 长期个案每年补助金 #\z"k<{*  
annual pensionable emolument 可供计算退休金的年薪 Lr"`OzDz  
annual report 年报 N$ 2Iz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Dl}va  
annual return 周年报表；周年申报表；每年报税表格 1gYvp9Ma  
Annual Return Rules 《周年报表规则》 L>57eF)7  
annual review of consumer prices 每年消费物价回顾 +J}h  
annual roll-forward basis 逐年延展方式 i.ivHV~-  
annual salary 年薪 4%TmW/yd  
annual statement 年度报表；年度决算表 A2fuNV_  
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 *vzj(HGO  
annuitant 年金受益人 f_QZql
 
annuity 年金 5Ak>/QF9  
annuity contract 年金合约 )f%Q7  
annuity on human life 人寿年金 /"1[qT\F  
antecedent debt 先前的债项 oYeFOw`  
ante-dated cheque 倒填日期支票 2QIo|$  
anticipated expenditure 预期开支 jSvo-  
anticipated net profit 预期纯利 N$8"X-na?  
anticipated revenue 预期收入 ^"$~&\+x5  
anti-inflation measure 反通货膨胀措施 j2%#xZ{
33  
anti-inflationary stance 反通货膨胀立场 ` B+Pl6l)F  
apparent deficit 表面赤字 `
{S4_'  
apparent financial solvency 表面偿债能力 (i^<er q  
apparent partner 表面合伙人 x^UAtKSy  
application for personal assessment 个人入息课税申请书 #~qY%X  
application of fund 资金应用 G0x!
:[  
application to release as liquidator and to destruct the books of accounts and documents bLz('mUY  
申请免除清盘人职务及毁灭帐簿与文件 ery{>|k  
appointed actuary 委任精算师 t~]tw  
appointed auditor 委任核数师；委任审计师 1swqs7rR|  
appointed trustee 委任的受托人 V"sm+0J  
appointer 委任人 I;?np  
apportioned pro rata 按比例分摊 t$U eks  
apportionment 分配；分摊 G\S_e7$/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %0eVm   
apportionment formula 分摊方程式 iA+zZVwO  
apportionment of estate duty 遗产税的分摊 ebB8.(k9G3  
appraisal 估价；评估 zLVk7u{e  
appreciable growth 可观增长 'C1yqkIa`  
appreciable impact 显着影响 f1/if:~6  
appreciable increase 可观增长 aaesgF  
appreciation 增值；升值 VK$s+"  
appreciation against other currencies 相对其他货币升值 Jd/XEs?<q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_VAX~Y]  
appreciation tax 增值税 +WFa4NZ  
appropriation 拨款；拨用；拨付 1?ST*b  
appropriation account 拨款帐目 --|L?-2k,  
Appropriation Bill 拨款法案 14rX:z  
appropriation-in-aid system 补助拨款办法 =:v5` :  
approved assets 核准资产 <o&\/uO~H  
approved basket stock 认可一篮子证券 iJ~e8l0CA  
approved budget 核准预算 U^xtS g  
approved charitable donation 认可慈善捐款 NpxND0  
approved charitable institution 认可慈善机构 KH76Vts  
approved currency 核准货币；认可货币 ~px)Jd  
approved estimates 核准预算 e5.sqft  
approved estimates of expenditure 核准开支预算 1ba* U~OEg  
approved overseas insurer 核准海外保险人 u69s}yZ  
approved overseas trust company 核准海外信托公司 wg 6
 
approved pooled investment fund 核准汇集投资基金 l(
0:CM  
approved provident fund scheme 认可公积金计划 }Fgp*x-G  
approved provision 核准拨款 yM*<BV  
approved redeemable share 核准可赎回股份 *v9 {f?  
approved regional stock 认可地区性证券 I r;Z+}4>Y  
approved retirement scheme 认可退休金计划 W&Gt^5  
approved subordinated loan 核准附属贷款 _'DZoOH|VE  
arbitrage 套戥；套汇；套利 5QJ
FNE  
arbitrageur 套戥者；套汇者 WCZeY?_^c  
arbitrary amount 临时款项 p3z%Y$!Tm  
arrangement 措施；安排；协定 S.A|(?x  
arrears 欠款 O_/|Wx  
arrears of pay 欠付薪酬 pj9s=}1 '  
arrears of revenue 逾期未收税款；逾期未收的帐项 
1
:d
,8  
articles of association 组织章程；组织细则；组织章程细则 qx\P(dOUf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,Taq~  
ascertainment of profit 确定利润 K yFR;.F-  
"Asia Clear" “亚洲结算系统” Y!L<& sl   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 R?GF,s<j  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 YO^iEI.  
Asian Development Fund [ADF] 亚洲发展基金 |F^h>^ x  
Asian dollar bond 亚洲美元债券 /A~+32B  
Asian dollar market 亚洲美元市场 b!xm=U  
Asian dollar rate 亚洲美元利率 fE/|U|5L[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +zn207.`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /C)FS?=  
asked price 沽盘；喊价；索价；卖方报价 T hLR<\  
assessable income 应评税入息 o@g/,V $  
assessable loss 应评税亏损 %R[X_
n=  
assessable profit 应评税利润 i@XFnt  
assessable value 应评税值 |Zrkk>GW:  
assessed profit 估定利润 |;6l1]hk6  
assessed value 经评估价值 `OmYz{*r  
assessment 评税；评定；估价；评税单 =c(3EI'w  
assessment number 评税编号；估价编号 [v$NxmRu  
assessment of additional tax 补加税评税 xg2 
&  
assessment of performance 业绩评估；实绩评价 l]o)KM<  
Assessor 评税主任 Jz6,2,LN  
asset price bubbles 资产价格泡沫 nmrYBw>  
asset-backed securities 具资产保证的证券 jB-)/8.qk  
assets accretion 资产增值 .}l&lj
@#  
assets and liabilities 资产与负债 d~b#dcv$"  
assets betterment statement 资产递增表；资产改进表 CAD:ifV  
assets lending 实物放款；有抵押贷款 !1\jD  
assets of the company passing on the death 死者去世时转移的公司资产 !p~K;p,  
assets pledged as security for liabilities 用作负债抵押的资产 {Qla4U  
assets portfolio 资产投资组合 U\Hd?&`9gz  
assets price 资产价格 2i3& 3oz]O  
assets quality 资产质素 ;c_pa0L  
assets realization 资产变现 .4NQ2k1io  
assets refinancing arrangement 资产再集资安排 |ozlaj  
assets securitization 资产证券化 [o,S.!W8  
assets situated outside Hong Kong 在香港以外地方的资产 *jF VYg  
assets stripping 削减资产；拆卖资产 Z|kMoB  
assets value 资产值 = 5E:CP  
assignee 承让人 !bHM:!6^  
assignment 转让；转让书；转让契 %g>{m2o  
assignment of interest 权益转让 H}$hk  
assignment of letters patent and trade mark 专利证书及商标转让 k5@_
8Rc  
assignment of property 物业转让；物业转让书 wCb%{iowH  
assignment right 转让权 KQ x<{-G6  
assignor 转让人 rpNe8"sh  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /j1p^
=ARV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (Q$]X5L  
associate member 附属会员 ;#$zHR  
associated body corporate 相联法人团体 m9Uoq[1  
associated company 相联公司；联属公司 e]+ [lq\p@  
associated corporation 相联法团 ",ic" ~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;')T}wuq  
公认会计师公会〔英国〕 fV;&)7d&  
Association of Futures Exchange Brokers 香港期货经纪协会 [i'\d}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 j{nkus2  
association of underwriters 承保人组织 Mlpq2I_x  
assumption of control 接管 y{eZrX|  
assurance 担保；保险；转易；转易书 6L6
Lk  
assurance of interest 权益的转易 iK"j@1|  
at 19XX price 按一九ＸＸ年价格计算 \?} {wh8  
at a discount 按赔价计算；按贴水价格计算；打折扣 \4SFD3$&  
at a premium 按溢价计算；按升水价格计算 vR?L/G^.  
at call 通知付款；按通知 Q#bFW?>y,  
at constant market price 按固定市价计算 BX),
U  
at constant price 按固定价格计算 ~~ON!l9n  
at cost 按成本计算 NRKAEf_#w  
at current market price 按当时市价计算；按现时市价计算 a<V=C  
at current price 按当时价格计算；按现时价格计算 w?AE8n$8  
at factor cost 按要素成本计算；按生产要素成本计算 ]T+.kC M  
at money-of-the-day price 按付款当日价格计算 RU`TzD  
at or better 按指定或较佳价位〔买卖指令〕 )N-+,Ms  
at par 按面值计算；平价 iR#jBqXD  
at sight 见票即付 I
EzZ$9,A5  
at the close 按收市盘 {kJ[)7  
at the opening 按开市盘 Ze$:-7Czl  
attestation 见证；见证条款 mId{f  
at-the-money option 平价期权 5b B[o6+  
attorney 受权人；受托代表人 .)Se-'  
attornment 新拥有人承认书 LFSOHJj  
attributable profit 可归属利润 f|VP_o<  
attributable share value 可归属股份价值 U2ANu|  
Auckland Stock Exchange 奥克兰证券交易所 }7$\F!R  
auction 拍卖 T6H"ER$  
auctioneer 拍卖商 :B- ,*@EU  
audit 审计；核数 Qb# S)[6s+  
Audit Commission 审计署 >[xQUf,p  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] McnP>n  
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〕 kX1hcAa  
audit review 帐目审查 .: 7h=neEW  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =
GR Em5  
audited account 审计帐目；经审计的帐目 oS_p/$F,  
audited annual account 经审计的周年帐目 <6apv(2a  
audited balance sheet 经审计的资产负债表 V43JY_:  
auditor 核数师；核数主任；审计师 I)B2Z(<Q  
auditor's certificate 核数师证明书；审计师证明书 *pasI.2s#  
auditor's report 核数师报告；审计师报告 5o~Z>  
Aussie bond 澳元债券 QW2% Gv:  
austerity budget 紧缩预算 P6=|C;[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 fQx 4/4j  
Australia All Ordinaries Index 澳洲所有普通股票指数 |J}~a8o  
Australian Dollar [AUD] 澳元 m dC. FO-  
Australian Options Market 澳大利亚期权市场 NM]6 o  
Australian Securities Commission 澳洲证券事务监察委员会 d&'6l"${  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *gT TI;:  
Australian Stock Exchange 澳大利亚证券交易所 Ra*9d]N@  
Austrian Schilling [ATS] 奥地利先令 7SqsVq`[~  
authentication 认证；鉴证 V u!,tpa.  
authority to purchase 委托购买证；委购书 jY?%LY@5I  
authorization 认可；核准；授权；授权书  b
'{D4/  
authorization by direction 指示授权 "{0kg'fU  
authorization by instruction 指令授权 \R#XSW,  
authorization by warrant 令状授权 *@Qt*
f  
authorization of unit trust 单位信托的认可 q{_buTARq  
authorized agent 指定代理人 xjX5PQu  
authorized capital 法定资本 JqZ%*^O  
authorized clerk 出市员 be@MQ}6>  
authorized dealer 认可交易商 P2Eyqd8  
authorized financial institution 认可财务机构 '",5Bu#C  
authorized fund 认可基金 -zTeIvcy5  
authorized fund house 获授权的基金公司；认可基金公司 0s4j>  
authorized institution 认可机构 $ `ho+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {"y6l  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 rj5:YQEH;  
authorized insurer 获授权保险人；获认可承保人 0!zWXKX  
authorized investment 特准投资项目 HU'E}8%t6  
authorized person 获授权人 }z*p2)v`  
authorized representative 获授权代表 \4&g5vE  
authorized share capital 法定股本 7)]G"m{  
automated quotation system 自动报价系统 {oZ]1Qf_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =Vv{td  
自动交易系统〔香港期货交易所有限公司〕 P"#^i<ut@T  
automatic adjustment mechanism 自动调整机制 SVHtv0Nx  
automatic adjustment system 自动调整系统 BdYh:  
Automatic Clearing House 自动票据交换所 k{#:O=  
automatic exchange rates accumulation system 自动化汇率累集系统 {p/m+m  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 5u8Sxfm",  
automatic teller machine [ATM] 自动柜员机 ["7}u^z@<+  
autopay 自动转帐 LSs={RD2+p  
available assets 可用资产 !`WuLhB`  
available fiscal reserve 现存财政储备 dvf*w:5K!  
available profit 可用利润 5
SjS~9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )2A4vU-IR.  
average 平均；平均数；海损 $OO[C={v[  
average basic salary 平均基本薪金 g$tW9 Q  
average consumer expenditure 平均消费开支；一般消费开支 ubQ(O uM"  
average cost 平均成本 <vrx8Q*6  
average cost of land production 增辟土地平均成本 Mc6y'w  
average daily turnover 平均每日成交额 ~:@H6Ke[  
average daily wage rate 平均每日工资率 4M]8po/;  
average expenditure pattern 平均开支模式 F, "x~C  
average growth rate 平均增长率 q}!4b'z^  
average net fixed assets 固定资产平均净值 y\[=#g1(@  
average of relatives 相对价格平均数 \z{Y(dS  
average price 平均价格 1m0':n Vdu  
average propensity to consume 平均消费倾向；一般消费倾向 TQou.'+v  
average propensity to save 平均储蓄倾向；一般储蓄倾向 :U9R 1^}A  
average rate 平均率 3%} Ma,  
average revenue 平均收入；平均收益 \x!>5Z Y  
average stock 平均库存；平均存货 s*I
fXv  
average yearly rent 平均年租 A0XFu}  
avoidance of double taxation 避免双重课税 piP8ObGjy  
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 AV
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}$-VI\96  
给你加分了