一些有用的会计术语(也不知道发的地方对不对)A

A: Y-9]J(  
A share Ａ股；甲类股份 I s8|  
abatement of tax 减税；减扣免税额 U*6-Y%7  
ABN AMRO Bank N.V. 荷兰银行 q*'hSt@+D  
above-the-line expenditure 线上项目支出；经常预算支出 S3 x:]E:   
above-the-line receipt 线上项目收入；经常预算收入 KJ(zLwQ:  
ABSA Asia Limited 南非联合亚洲有限公司 %|-Rh^H[JK  
absolute change 绝对数值变更 ?Bh}  
absolute expenditure 实际开支 ?BWWb   
absolute guideline figure 绝对准则数字 d628@~Ekn  
absolute interest 绝对权益 o'H$g%  
absolute order of discharge 绝对破产解除令 ,t)mCgbcO  
absolute profit margin 绝对利润幅度 +vYm:  
absolute value 实值；绝对值 4|XE f,  
absolutely vested interest 绝对既得权益 _$fxoD9  
absorbed cost 已吸收成本；已分摊成本 ,'ndQ{\9  
absorption 吸收；分摊；合并 jl7e6#zu  
absorption rate 吸收率；摊配率；分摊率 Sfvi|kZX  
ACB Finance Limited 亚洲商业财务有限公司 "CZ`hx1|^  
acceptable form of reciprocity 合理的互惠条件 | C2k(  
acceptable rate 适当利率；适当汇率 aC%0jJ<eo  
acceptance agreement 承兑协议 G`)I _uO  
acceptance for honour 参加承兑 _xmM~q[c7p  
acceptor 承兑人；接受人；受票人 g[eI-J+F
 
acceptor for honour 参加承兑人 s"sX#l[J  
accident insurance 意外保险 L8ZCGW\Rr  
Accident Insurance Association of Hong Kong 香港意外保险公会 NtA}I)'SWU  
accident insurance scheme 意外保险计划 MJ7!f+!5  
accident year basis 意外年度基准 rj:$'m7  
accommodation 通融；贷款 UO!OO&l!  
accommodation bill 通融票据；空头票据 Rf8|-G-}#  
accommodation party 汇票代发人 Duz}e80  
account balance 帐户余额；帐户结余 \(;5YCCE  
account book 帐簿 @<w$QD  
account collected in advance 预收款项 Y RA[qc  
account current book 往来帐簿 6X'RCJu%  
account of after-acquired property 事后取得的财产报告 +$v$P!),  
account of defaulter 拖欠帐目 b"f4}b  
account payable 应付帐款 O:u^jcXA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;APg!5X  
account receivable 应收帐款 3J[P(G>Q  
account receivable report 应收帐款报表 u`("x5sa  
account statement 结单；帐单；会计财务报表 t[^}/ S  
account title 帐户名称；会计科目 9@:&E  
accountant's report 会计师报告 &[kwM395  
Accountant's Report Rules 会计师报告规则 P}aJvFlmP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0<o#;ZQ]  
Accounting Arrangements 《会计安排》 us5`?XeX]  
accounting basis 会计基础 {N _v4})  
accounting by Official Receiver 破产管理署署长呈交的帐目 JBg",2w |C  
Accounting Circular 《会计通告》 @YT=-  
accounting class 会计类别 qdcCX:Z<  
accounting date 记帐日期；会计结算日期 QtX ->6P>  
accounting for money 款项核算 !H.&"~w@  
Accounting Officer 会计主任 u2!8'-Ai  
accounting period 会计报告期；会计期 z3a te^PJF  
accounting policy 会计政策；会计方针 0gt/JI($  
accounting practice 会计惯例 R;,&CQUl  
accounting principle 会计准则 q4U?}=PD  
accounting record 会计记录 P;A"`Il  
accounting report 会计报告 /#Ew{RvW'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ){gOb  
Accounting Society of China 中国会计学会 YF."D%?  
accounting statement 会计报表 .4?M.Z4[  
accounting system 会计制度；会计系统 .Yh-m  
accounting transaction 会计事项；帐务交易 BT`6v+,h7k  
accounting treatment 会计处理 . vYGJ8(P  
accounting year 会计年度 O9g{XhMv>f  
accretion 增值；添加 -|V@zSKr3  
accrual 应计项目；应累算数目 ;r`[6[AG  
accrual basis 应计制；权责发生制 5oORwOP  
accrual basis accounting 应计制会计；权责发生制会计 '6K WobXm  
accrue 应累算；应计 *d(wOl5[  
accrued benefit 应累算利益 a0AI
q44  
accrued charges 应计费用 ~6@~fhu  
accrued cumulative preference share dividend 应累算的累积优先股股息 Wp>W?'`  
accrued expenses 应累算费用 uwf3  
accrued interest payable 应付利息；应计未付利息 ~1}NQa(  
accrued interest receivable 应收利息；应计未收利息 Tm`QZh3  
accrued right 累算权益 EB>laZy>  
accruing profit 应累算的利润 a@m>S$S  
accumulated fiscal reserve 累积财政储备 yqCy`TK8  
accumulated profit 累积利润；滚存溢利 ,=K!Y TeVl  
accumulated reserve 累积储备 ^DIN(0u)  
accumulation of surplus income 累积收益盈余 `ORDN|s6  
acquired assets 既得资产 :*Ckq~[Hg  
acquisition 收购；购置；取得 DY,Sfh;tp  
acquisition cost 购置成本 +IJpqFH  
acquisition expenses 购置费用 GK\'m@k  
acquisition of 100% interest 收购全部股权 >-oa`im+  
acquisition of control 取得控制权 AKL~F|t  
acquisition of fixed assets 购置固定资产 J!S3pS5j  
acquisition of shell “买壳” \'1%"JWK   
acquisition price 收购价 2]Y (<PC  
act of God 天灾 eW\_9E)cY  
acting partner 执事合伙人 Sqfa,3?L  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )[zyvU. J3  
active partner 积极参与的合伙人 l65'EO|  
active trading 交投活跃 HlV3rYh  
actual circulation 实际流通 to,=Q8)0  
actual cost 实际成本 '8%aq8  
actual expenditure 实际开支；实际支出 i 0L7`TB  
actual income 实际入息；实际收入；实际收益 \ fwf\&  
actual market 现货市场 9:@
os0^O  
actual price 现货价；实际价格 >)5rOU  
actual profit 实际利润 :G}tvFcOAF  
actual quotation 实盘；实际价位；实际报价 6x -PGq  
actual year basis 按实际年度计算 F3wRHq  
actuals 实货 BRH:5h  
actuarial investigation 精算调查 $H5PB' b  
actuarial principle 精算原则 n1$##=wK]  
actuarial report 精算师报告 '^P Ud`  
Actuarial Society of Hong Kong 香港精算学会 ?g<*1N?:  
actuarial valuation 精算师估值 s"a*S\a;b  
actuary 精算师 x<= ;=893  
ad referendum agreement 暂定协议；有待覆核的协定 ((X"D/F]  
ad valorem duty 从价税；按值征税 oWJ}]ip  
ad valorem duty system 从价税制 c&R.  
ad valorem fee 从价费 Q/0}AQO  
ad valorem tariff 从价关税 A.<X78!^  
additional allowance 额外免税额 -"a])- j  
additional amount for unexpired risk 未过期风险的额外款额 gXf_~zxS  
additional assessable profit 补加应评税利润 #XmN&83_  
additional assessment 补加评税 `SIJszqc  
additional commitment 额外承担 6+LXoR'  
additional commitment vote 额外承担拨款 ";>D0h^D  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p
p{%\td  
additional dependent parent allowance 供养父母额外免税额 V-X n
&s  
additional provision 额外拨款 o-x_[I|@  
additional stamp duty 附加印花税 G\P*zzSq  
additional tax 补加税罚款；补加税款 Ex*g>~e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qi/%&)
GZ  
adjudged bankrupt 被裁定破产 fc!%W#-  
adjudicated bankrupt 裁定破产人 T;FzKfT|
  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $9b||L  
adjudication of bankruptcy 裁定破产；宣告破产 B:^U~sR  
adjudication of insolvency 裁定无力偿还债务 &1Az`[zKGW  
adjusted actual 经调整的实数；调整后的实数 cBm3|@7  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]=_BK!O  
adjusted figure 经调整的数字；调整后的数额 $~`(!pa:  
adjusted liabilities 经调整的负债；调整后的负债 !p9B
H6$`  
adjusted loss 经调整的亏损；调整后的亏损 DPe`C%Oc1  
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 ^Jkj/n'  
adjusted profit 经调整的利润；调整后的利润 *:d_~B?Tn  
adjusted surplus 经调整的盈余额；调整后的盈余额 50'6l X(v,  
adjusted value 经调整的价值；调整后的价值 Riw>cVi~  
adjustment 调整；修订；理算〔保险〕 +bQn2PG=  
adjustment centre 调剂中心 @-MrmF)<U  
adjustment lag 调整过程的时间差距；调整时差 e`_3= kI  
adjustment mechanism 调整机制 ;M
JM~\L0  
adjustment of loss 亏损调整 K:9.fTCs*  
adjustment process 调整过程；调整程序 vhUuf+P*  
adjustment range 调整幅度 fc\hQXYv  
administered exchange rate 受管制汇率 54 8@._-S  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 d3 N %V.w  
administration expenses 行政费用 1yE~#KpH  
administration fee 手续费；行政费 tdt6*  
administration in bankruptcy 破产管理 rhUZ9Fdv  
administration order 遗产管理令 f,?7,?x  
administrator 管理人；遗产管理人 KztF#[64W^  
administrator of the estate 遗产管理人 %EVg.k$  
admission of debt 债项承认书 /Pf7=P  
admission of proof 接纳债权证明 XBeHyQp  
advance 放贷款项；垫付款项；预支款项；预付款项 |0Zj/1<$  
advance account 暂支帐目；预付款帐户 CiMN J  
advance compensation 预付补偿金 =RV$8.Xp  
advance from shareholder 股东垫款 AM}OLHj  
advance pending reimbursement 预支以待日后付还 a<HM|dcst  
advanced economy 先进经济体系 u(lq9; ;Th  
advancement 预付；预付财产 x,1&ml5  
advances warrant 垫款令 I/@Xr  
advancing 贷出 I4");T3  
adverse balance 逆差 Nls|R  
adverse exchange 逆汇 *vj5J"Y(;t  
advertisement addressed to shareholders 在报章刊登的致股东通告 WFh!re%Z  
advice for collection 托收通知书 `"D7XC0x  
advice of drawing 提款通知书；汇票通知书 8m6L\Z&  
advice of payment 付款通知 VWNmqeP  
Advisory Committee [Securities and Futures Commission] hxtu^E/  
谘询委员会〔证券及期货事务监察委员会〕 Zwq_&cJK  
Advisory Committee on Diversification 经济多元化谘询委员会 HAU8H'h  
affidavit 誓章；遗产申报誓章 $AX!L+<!  
affidavit of no receipt 述明无收款的誓章 L'Wcb =;  
affiliate 联号；联营公司；附属公司 )qxL@w.  
affiliated company 附属公司；联号；联营公司 KpK'?WhX7^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7sFjO/a*  
affordability 负担能力 ?^6RFbke+  
African Development Bank [AfDB] 非洲开发银行 Eu0_/{:  
after-acquired property 事后取得的财产 TQ>1u  
after-hours dealing 市后交易 g,q&A$Wi  
after-tax profit 税后盈利；税后利润；税后溢利 LS \4y&J40  
agency agreement 代理协议 ,0])]  
agency expenses 代理机构的开支 v0HFW%YJ^J  
agency fee 代理费 Ig=4Z*au!g  
Agency Law 《代理法》 k!!o!rBS  
agent 代理人；承销人 p2cKtk+  
agent of company 公司代理人 f:=?"MX7  
agent's fee 代理人费；经纪费 19lx;^b  
aggregate 总计；总数；总体数字 %]:u^\7  
aggregate amount 总款额；总额 q,m6$\g4  
aggregate assets and liabilities 总体资产与负债 Nlo*vu  
aggregate at constant price 按固定价格计算的总体数字 k3e $0`Q  
aggregate demand 总需求 dM$]OAT  
aggregate gross position 总持仓量 K!'9wt  
aggregate limit 总限额 :,cSEST  
aggregate of salaries tax 合计薪俸税 8S)k]$wf%  
aggregate performance 总体表现；总体业绩 qUVV374N  
aggregate supply 总体供应 Ypp>7J/  
aggregate surplus 总盈余 ni3^J5XW  
aggregate total 整体总额 3s
$m0
 
aggregate value 总值；合计价值 d
F),  
aggregated basis 合计基准  9((v.  
aggregated net chargeable income 合计应课税入息实额 44cyD _(  
aggregation 合并计算；合计；总和 2"2b\b}my  
aggregation of incomes of husband and wife 夫妇入息合并计算 B` n!IgF8  
aggregation of property 财产的总和 #LcF;1o%o2  
agio 差价；贴水 \N!k)6\  
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》 !$fBo3!B_8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment SB]|y-su  
《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》 (LGx;9S?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 2pZ|+!xc+  
《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》 5B"j\TwQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;K`qSX;;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》 $n>.;CV  
agreement for a settlement 授产协议 3'IF?](]U  
agreement for assignment 转让协议 T?Hs_u{  
agreement for sale 售卖协议；买卖协议 Azu$F5G!n  
agreement for sale and purchase 买卖协议 #W*5=Cf  
agreement for the payment of interest 支付利息协议 {PdyKgM  
agreement for the repayment of money 还款协议 F
4KXx^~o  
agreement of reinsurance 再保险协议 ,7
<5dIdZ  
Agricultural Bank of China 中国农业银行 f%d7?<rw  
air passenger departure tax 飞机乘客离境税 -2bu`oD `  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 
Gi?"  
airport tax 机场税 : 3*(kb1)&  
alcohol duty 酒精税 5%uLs}{\q  
alienation 让与；让渡；转让 DzH1q r  
alimony 生活费；赡养费 "1WwSh}Z  
All Ordinaries Index [AOI] 所有普通股指数 #2/k^N4r  
all risks 全险；综合险 T =_Hd  
All Sales Record for Stock Market 《股票市场成交报告》 %Q]m6ciAM  
Allied Capital Resources Limited 新联财务有限公司 jl%27Ld  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 QGn3xM66  
allocation letter 拨款信件 evz{@;.R  
allocation of fund 分配款项；预留款项 A^*0{F?,)  
allocation of profit 利润分配；溢利分配 %h(J+_"L6  
allocation warrant 拨款令 X\V1c$13CK  
allotment 分配；配股 6XKiVP;h%  
allotment notice 股份配售通知；配股通知 2E;UHR  
allotment of shares 股份分配 QS\H[?M$  
allowable 可获宽免；免税的 +?DP r  
allowable business loss 可扣除的营业亏损 #px74EeI\  
allowable expenses 可扣税的支出 ^FIpkhw  
allowance 免税额；津贴；备抵；准备金 |W:xbtPNy  
allowance for debts 债项的免税额 STtjkZ6  
allowance for depreciation by wear and tear 耗损折旧免税额 M4~^tML>Ey  
allowance for funeral expenses 殡殓费的免税额 f#FAi3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Mj2`p#5wKh  
allowance for repairs and outgoings 修葺及支出方面的免税额 o]u,<bM$  
allowance to debtor 给债务人的津贴 4$~eG"wu  
alteration of capital 资本更改 ~M _@_  
alternate trustee 候补受托人 o'+p,_y9Y@  
amalgamation 合并 U9[QdC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wl\.*^`k  
ambit of charges 征税范围；收费范围 =ss(~[  
amended valuation 经修订的估值 N`,ppj  
American Commodities Exchange 美国商品交易所 pMndyuoJl  
American Express Bank Limited 美国运通银行 4L)#ku$jW  
American Stock Exchange 美国证券交易所 % 8u97f W  
amortization 摊销 sVWOh|O[W  
amount due from banks 存放银行同业的款项 "tdF#>x  
amount due from banks abroad 存放海外银行同业的款项 (JenTL`%u  
amount due from holding companies 控股公司欠款 }$ C;ccWL  
amount due from local banks 存放本港银行同业的款项 L6<.>\^Z"  
amount due to banks 银行同业的存款 vLCyT=OB`  
amount due to banks abroad 海外银行同业的存款 PuO5@SP~  
amount due to holding companies 控股公司存款 w>S;}[fM  
amount due to local banks 本港银行同业的存款 f"9aL= 3  
amount due to outport banks 外埠银行同业的存款 Lp31Y .4  
amount for note issue 发行纸币的款额 5!-+5TJI  
amount of bond 担保契据的款额 N_L~oX_  
amount of consideration 代价款额 ]WFr5  
amount of contribution 供款数额 )IBvm1  
amount of indebtedness 负债款额 =2XAQiUR\  
amount of principal of the loan 贷款本金额 }IJE%  
amount of rates chargeable 应征差饷数额 x_L5NsO:  
amount of share capital 股本额 aoqG*qh}b  
amount of sums assured 承保款额 T"IDCT'z  
amount of variation 变动幅度 S(2_s,J^  
amount of vote 拨款数额 /dI8o  
amount payable 应付款额 ExKyjWAJ  
amount receivable 应收款额 s$g3_
_|Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nz2`YyR  
analysis 分析 3R>"X c  
ancillary risk 附属风险 nQ+$  
annual account 周年帐目；周年帐目报表；年度决算；年结 5FMe&  
annual accounting date 年结日期 ^tFlA)  
annual allowance 每年免税额；年积金；年度津贴；年津 {Qba`lOkq  
annual balance 年度余额 yOTC>?p%  
annual disposable income 每年可动用收入 WBN3:Y7  
annual estimates 周年预算 ^vw[z2"  
annual fee 年费 KOhK#t>H@0  
annual general meeting 周年大会 &v)/mc7D  
annual growth rate 年增率；每年增长率 L/ g8@G ;  
annual long-term supplement 长期个案每年补助金 MX7Y1  
annual pensionable emolument 可供计算退休金的年薪 ]WYddiF  
annual report 年报 FFtB#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #
J'V,_wH  
annual return 周年报表；周年申报表；每年报税表格 Suo%uD  
Annual Return Rules 《周年报表规则》 \RS0mb  
annual review of consumer prices 每年消费物价回顾 W"!{f  
annual roll-forward basis 逐年延展方式 #;0F-pt  
annual salary 年薪 @rP#ktz]  
annual statement 年度报表；年度决算表 y9Pw'4R  
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 I]ZksC  
annuitant 年金受益人 H0\',X  
annuity 年金 :sX4hZK=G  
annuity contract 年金合约 ;$vVYC  
annuity on human life 人寿年金 MX"M2>"pT  
antecedent debt 先前的债项 OUhlQq\  
ante-dated cheque 倒填日期支票 ,7Dm p7  
anticipated expenditure 预期开支 cTja<*W^xv  
anticipated net profit 预期纯利 (qw;-A W8  
anticipated revenue 预期收入 .npD<*  
anti-inflation measure 反通货膨胀措施 t>vr3)W  
anti-inflationary stance 反通货膨胀立场 9^CuSj  
apparent deficit 表面赤字 %O9P|04]3  
apparent financial solvency 表面偿债能力 |RH^|2:x9Q  
apparent partner 表面合伙人 ?aQVaw&L!7  
application for personal assessment 个人入息课税申请书 +3J5j+  
application of fund 资金应用 zmg :Z p=  
application to release as liquidator and to destruct the books of accounts and documents TB_OFbI2  
申请免除清盘人职务及毁灭帐簿与文件 p^C$(}Yh  
appointed actuary 委任精算师  c`}YL4  
appointed auditor 委任核数师；委任审计师 J;k8 a2$_  
appointed trustee 委任的受托人 a+B3`6  
appointer 委任人 (g>&ov(d  
apportioned pro rata 按比例分摊 nTE\EZ+=2  
apportionment 分配；分摊 G[+{[W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $\aJ.N6
rb  
apportionment formula 分摊方程式 7yal  T.  
apportionment of estate duty 遗产税的分摊 NftR
2  
appraisal 估价；评估 0?''v>%  
appreciable growth 可观增长 MFz6y":~  
appreciable impact 显着影响 &r!jjT  
appreciable increase 可观增长 v<atic  
appreciation 增值；升值 $e%m=@ga  
appreciation against other currencies 相对其他货币升值 L;U?
s2&Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 POQ4&ChA  
appreciation tax 增值税 )%q )!x  
appropriation 拨款；拨用；拨付 km,@y
U  
appropriation account 拨款帐目 ;m"R.Q9*  
Appropriation Bill 拨款法案 gb26Y!7%  
appropriation-in-aid system 补助拨款办法 wc;^C?PX  
approved assets 核准资产 SQ`KR'E  
approved basket stock 认可一篮子证券 Np?/r}  
approved budget 核准预算 p@3 <{kLm  
approved charitable donation 认可慈善捐款 v{) *P.E  
approved charitable institution 认可慈善机构 HHZrovA#  
approved currency 核准货币；认可货币 U3pMv|b  
approved estimates 核准预算 5ZjM:wrF|  
approved estimates of expenditure 核准开支预算 9-.`~v  
approved overseas insurer 核准海外保险人 gFxaUrZA  
approved overseas trust company 核准海外信托公司 .c@,$z2M  
approved pooled investment fund 核准汇集投资基金 (X|lK.W y  
approved provident fund scheme 认可公积金计划 A[Vhy;xz  
approved provision 核准拨款 fn.}LeeS>  
approved redeemable share 核准可赎回股份 (o8?j^ -v  
approved regional stock 认可地区性证券 rk `]]  
approved retirement scheme 认可退休金计划 5xc-MkIRL  
approved subordinated loan 核准附属贷款 `%.x0~ih  
arbitrage 套戥；套汇；套利 JjG>$z  
arbitrageur 套戥者；套汇者 IJ6&*t wT  
arbitrary amount 临时款项 I z)~h>-F  
arrangement 措施；安排；协定 Lu~M=Fh  
arrears 欠款 'Inqa;TQz  
arrears of pay 欠付薪酬 vUgo)C#<  
arrears of revenue 逾期未收税款；逾期未收的帐项 BoXGoFn  
articles of association 组织章程；组织细则；组织章程细则 &uxwz@RC0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FhMl+Ou  
ascertainment of profit 确定利润 $c24lJ#/  
"Asia Clear" “亚洲结算系统” {pEbi)CF,}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !Baq4V?KN  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 H_7X%TvXb  
Asian Development Fund [ADF] 亚洲发展基金 !\_li+  
Asian dollar bond 亚洲美元债券 3EX41)u  
Asian dollar market 亚洲美元市场 M-NY&@Nj  
Asian dollar rate 亚洲美元利率 f"A?\w@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <{Ir',;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]}jY] l  
asked price 沽盘；喊价；索价；卖方报价 \B D'"  
assessable income 应评税入息 qEB]Tj e[  
assessable loss 应评税亏损 x2H?B`5  
assessable profit 应评税利润 j?P8&Fm<  
assessable value 应评税值 cG I^IPI  
assessed profit 估定利润 @|J+f5O  
assessed value 经评估价值 NQhlb"Ix  
assessment 评税；评定；估价；评税单 |DMa2}%  
assessment number 评税编号；估价编号 C6(WnO{6  
assessment of additional tax 补加税评税 '}T6e1#JV  
assessment of performance 业绩评估；实绩评价 z'ZGN{L  
Assessor 评税主任 4).>b3OhX  
asset price bubbles 资产价格泡沫 $@:z4S(  
asset-backed securities 具资产保证的证券 fF} NPl  
assets accretion 资产增值 kQMALS@R  
assets and liabilities 资产与负债 j{u!/FD  
assets betterment statement 资产递增表；资产改进表 I!sB$=n  
assets lending 实物放款；有抵押贷款 D$ +"n  
assets of the company passing on the death 死者去世时转移的公司资产 P(&9S`I  
assets pledged as security for liabilities 用作负债抵押的资产 9K5[a^q|My  
assets portfolio 资产投资组合 4`#3p@-  
assets price 资产价格 -l`1j6  
assets quality 资产质素 {^VvL'n  
assets realization 资产变现 53cW`F  
assets refinancing arrangement 资产再集资安排 )Vb_0n=^  
assets securitization 资产证券化 RxVf:h'l  
assets situated outside Hong Kong 在香港以外地方的资产 aPMqJ#fIr  
assets stripping 削减资产；拆卖资产 YaDr.?  
assets value 资产值 DIurFDQSS  
assignee 承让人 &18CCp\3)c  
assignment 转让；转让书；转让契 RuHMD"  
assignment of interest 权益转让 :LwNOuavN  
assignment of letters patent and trade mark 专利证书及商标转让 DdL0MGwX  
assignment of property 物业转让；物业转让书 A+lP]Oy0S  
assignment right 转让权 -Vi"hSsUP  
assignor 转让人 n)
7olP0p  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 OO:^#Mvv5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 L27i_4E,  
associate member 附属会员 (&G4@Vd  
associated body corporate 相联法人团体 \e/'d~F  
associated company 相联公司；联属公司 >}*iQq  
associated corporation 相联法团 |*im$[g=-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] D+.h*{gD  
公认会计师公会〔英国〕 nKJJ7 RL  
Association of Futures Exchange Brokers 香港期货经纪协会 /f9jLY+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 E(e'qL  
association of underwriters 承保人组织 U. 1Vpfy  
assumption of control 接管 Ny>tJ~I  
assurance 担保；保险；转易；转易书 + (cTzY  
assurance of interest 权益的转易 3JiDi X"|  
at 19XX price 按一九ＸＸ年价格计算 h
Y.zwotH  
at a discount 按赔价计算；按贴水价格计算；打折扣 rlvo&(a  
at a premium 按溢价计算；按升水价格计算 uhFj|r$$  
at call 通知付款；按通知 l("Dw8H  
at constant market price 按固定市价计算 7B$iM,}.b  
at constant price 按固定价格计算 dE*n
!@  
at cost 按成本计算 63d' fgVp  
at current market price 按当时市价计算；按现时市价计算 P+sxlf:0  
at current price 按当时价格计算；按现时价格计算 6=kA  
at factor cost 按要素成本计算；按生产要素成本计算 $-$^r;  
at money-of-the-day price 按付款当日价格计算 Z,Z34:-  
at or better 按指定或较佳价位〔买卖指令〕 M?4)U"_VE  
at par 按面值计算；平价 +k'5W1e  
at sight 见票即付 H'E>QT  
at the close 按收市盘 :J-@+_J  
at the opening 按开市盘 #;Y JR9VN  
attestation 见证；见证条款 }"<|.[V)  
at-the-money option 平价期权 d_&R>GmR$  
attorney 受权人；受托代表人 :luVsQ  
attornment 新拥有人承认书 8kw`=wSH>  
attributable profit 可归属利润 ?9_<LE q  
attributable share value 可归属股份价值 -DrR6kGjR  
Auckland Stock Exchange 奥克兰证券交易所 ]l>)Di#*o  
auction 拍卖 BF2,E<^A  
auctioneer 拍卖商 |A0LYKni  
audit 审计；核数 ?yF)tF+<  
Audit Commission 审计署 _PrK6M@"L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 'H2TwSbIXI  
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〕 vBUx)l  
audit review 帐目审查 `'[u%UE  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 FFl[[(`%D  
audited account 审计帐目；经审计的帐目 pGz-5afL  
audited annual account 经审计的周年帐目 _*1/4^  
audited balance sheet 经审计的资产负债表 l;: L0(('  
auditor 核数师；核数主任；审计师 imAsE;:  
auditor's certificate 核数师证明书；审计师证明书 p5c^dC{  
auditor's report 核数师报告；审计师报告 gk\IivPb  
Aussie bond 澳元债券 aEVBU  
austerity budget 紧缩预算
pq7G[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 gvO}u2.:  
Australia All Ordinaries Index 澳洲所有普通股票指数 5bX SN$7|  
Australian Dollar [AUD] 澳元 /c~z(wv  
Australian Options Market 澳大利亚期权市场 F0%FX`b{{  
Australian Securities Commission 澳洲证券事务监察委员会 d6-a\]gF  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 wp`a:QZ8N  
Australian Stock Exchange 澳大利亚证券交易所 9hEIf,\  
Austrian Schilling [ATS] 奥地利先令 1HG~}E  
authentication 认证；鉴证 LY[XPV]t  
authority to purchase 委托购买证；委购书 Mo|[Muj8b  
authorization 认可；核准；授权；授权书 TU{^/-l  
authorization by direction 指示授权 0'`>20Y  
authorization by instruction 指令授权 VS<E?JnbFV  
authorization by warrant 令状授权 ('pNAn!]  
authorization of unit trust 单位信托的认可 f8kPbpV,  
authorized agent 指定代理人 jKZJ0`06q  
authorized capital 法定资本 4bqi&h3  
authorized clerk 出市员 `;4P?!WG  
authorized dealer 认可交易商 oCdWf63D  
authorized financial institution 认可财务机构 l=U@j T  
authorized fund 认可基金 uyMxBc%6  
authorized fund house 获授权的基金公司；认可基金公司 TaeN?jc5  
authorized institution 认可机构 $5ZBNGr  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 n=l>d#}$%T  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 c1M/:*?%  
authorized insurer 获授权保险人；获认可承保人 m8;; O  
authorized investment 特准投资项目 \ni?_F(Y  
authorized person 获授权人 H=[eO  
authorized representative 获授权代表 nS)U+q-x&o  
authorized share capital 法定股本 "hi?/B#d  
automated quotation system 自动报价系统 TJ8IYo| D  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Hj't.lg+j  
自动交易系统〔香港期货交易所有限公司〕 z^+f3-Z  
automatic adjustment mechanism 自动调整机制 dO}6zQ\  
automatic adjustment system 自动调整系统 /"?yB$s  
Automatic Clearing House 自动票据交换所 A ><  
automatic exchange rates accumulation system 自动化汇率累集系统 #4iSQ$0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9`Bmop  
automatic teller machine [ATM] 自动柜员机 OAO|HH  
autopay 自动转帐 {J;[
Hf5  
available assets 可用资产 reJw&t}Q  
available fiscal reserve 现存财政储备 8)HUo?/3  
available profit 可用利润 ]W39HL  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "C%<R  
average 平均；平均数；海损 ZN#mu]jC?  
average basic salary 平均基本薪金 RhR{EO  
average consumer expenditure 平均消费开支；一般消费开支 7{>mm$^|V  
average cost 平均成本 AL@8v=  
average cost of land production 增辟土地平均成本 2#LTd{  
average daily turnover 平均每日成交额 TG9 a1q  
average daily wage rate 平均每日工资率 wb~BY  
average expenditure pattern 平均开支模式 a)w *  
average growth rate 平均增长率 fNe9as  
average net fixed assets 固定资产平均净值 }-QFMPXhG  
average of relatives 相对价格平均数 1"tyxAo\  
average price 平均价格
t4(Z@X$  
average propensity to consume 平均消费倾向；一般消费倾向 KBJ%$OQV  
average propensity to save 平均储蓄倾向；一般储蓄倾向 /vC|_G|{  
average rate 平均率 A) {q7WI  
average revenue 平均收入；平均收益 LkYcAY$w  
average stock 平均库存；平均存货 8h"Val|qP  
average yearly rent 平均年租 ramYSX@  
avoidance of double taxation 避免双重课税 2$ m#)*\  
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 !@>_5p>q*  
:\hcl&W:  
给你加分了