一些有用的会计术语(也不知道发的地方对不对)A

A: U_M$#i{_  
A share Ａ股；甲类股份 #*D)Q/k  
abatement of tax 减税；减扣免税额 (/z_Q{"N  
ABN AMRO Bank N.V. 荷兰银行 %aHB"vi6  
above-the-line expenditure 线上项目支出；经常预算支出 N@2dA*T,  
above-the-line receipt 线上项目收入；经常预算收入 .8@$\ZRP  
ABSA Asia Limited 南非联合亚洲有限公司 Jb0`42
 
absolute change 绝对数值变更 7r7YNn/?  
absolute expenditure 实际开支 ! +a.Ei  
absolute guideline figure 绝对准则数字 J*r*X.  
absolute interest 绝对权益 lG9bLiFY  
absolute order of discharge 绝对破产解除令 6g2a[6G5  
absolute profit margin 绝对利润幅度 VQ(jpns5  
absolute value 实值；绝对值 ;!=G   
absolutely vested interest 绝对既得权益 VyXKZ%\dQ/  
absorbed cost 已吸收成本；已分摊成本 lsJSYJG&  
absorption 吸收；分摊；合并 oQLq&zRH`f  
absorption rate 吸收率；摊配率；分摊率 S ^"y4-2  
ACB Finance Limited 亚洲商业财务有限公司 ];VA!++  
acceptable form of reciprocity 合理的互惠条件 +O"!qAiK  
acceptable rate 适当利率；适当汇率 5-|:^hU9  
acceptance agreement 承兑协议 9{'N{  
acceptance for honour 参加承兑 $ZUdT  
acceptor 承兑人；接受人；受票人 ; ^*}#Xd  
acceptor for honour 参加承兑人 <Q3oT  
accident insurance 意外保险 |v`AA?@{8  
Accident Insurance Association of Hong Kong 香港意外保险公会 "fQ~uzg="  
accident insurance scheme 意外保险计划 VEH&&@d  
accident year basis 意外年度基准 c>,'Y)8  
accommodation 通融；贷款 rxVanDb=W  
accommodation bill 通融票据；空头票据 9`T)@Uj2n  
accommodation party 汇票代发人 pf2[,v/  
account balance 帐户余额；帐户结余 tnV/xk#!  
account book 帐簿 rDD:7*z  
account collected in advance 预收款项 7yG#Z)VE  
account current book 往来帐簿 O)C\vF#  
account of after-acquired property 事后取得的财产报告 |+"<wEKI  
account of defaulter 拖欠帐目 NC8t) X7  
account payable 应付帐款 G|[=/>~B  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 
x5|I  
account receivable 应收帐款 gcii9vz `  
account receivable report 应收帐款报表 [8.c8-lZ^  
account statement 结单；帐单；会计财务报表 >Y&N8PHD  
account title 帐户名称；会计科目 <vnHz?71c  
accountant's report 会计师报告 BIb4h   
Accountant's Report Rules 会计师报告规则 d)"3K6s|5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 d)B@x`  
Accounting Arrangements 《会计安排》 :lX!\(E2  
accounting basis 会计基础 T
Ix|L  
accounting by Official Receiver 破产管理署署长呈交的帐目 a:+{f&  
Accounting Circular 《会计通告》 \@-@Y  
accounting class 会计类别 o=
u3&liBi  
accounting date 记帐日期；会计结算日期 G !<Z.]  
accounting for money 款项核算 n+! AnKq  
Accounting Officer 会计主任 eiuSvyY  
accounting period 会计报告期；会计期 4]rnY~  
accounting policy 会计政策；会计方针 +cWLjPD/}  
accounting practice 会计惯例 !*/*
8re  
accounting principle 会计准则 Okgv!Nt8)A  
accounting record 会计记录 lackB2J9 A  
accounting report 会计报告 *xc_k
"\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +Q
B"8-  
Accounting Society of China 中国会计学会 cy*?&~;  
accounting statement 会计报表 he#J|p  
accounting system 会计制度；会计系统 v.\*./-
i  
accounting transaction 会计事项；帐务交易 Dw|}9;5:A  
accounting treatment 会计处理 []x#iOnC&  
accounting year 会计年度 ?M$.+V{a  
accretion 增值；添加 z^KJ*E  
accrual 应计项目；应累算数目 yhlFFbU  
accrual basis 应计制；权责发生制 MU>k,:[  
accrual basis accounting 应计制会计；权责发生制会计 /TE_W@?^  
accrue 应累算；应计 k2E0/ @f{k  
accrued benefit 应累算利益 =Xm@YVf&ZD  
accrued charges 应计费用 5NBV[EP  
accrued cumulative preference share dividend 应累算的累积优先股股息 d[r#-h>dS  
accrued expenses 应累算费用 mCRt8rY;  
accrued interest payable 应付利息；应计未付利息 -HQQw$  
accrued interest receivable 应收利息；应计未收利息 :#2Bw]z&z  
accrued right 累算权益 M]
<?k]_p  
accruing profit 应累算的利润 A+HF@Uw}^  
accumulated fiscal reserve 累积财政储备 ;V@WtZv  
accumulated profit 累积利润；滚存溢利 <wZQc  
accumulated reserve 累积储备 ~7Y+2FZ  
accumulation of surplus income 累积收益盈余 PiYY6i0  
acquired assets 既得资产 "rTQG6`  
acquisition 收购；购置；取得 aGK?x1_  
acquisition cost 购置成本 Yj%U >),8  
acquisition expenses 购置费用 OtSL*'7>  
acquisition of 100% interest 收购全部股权 )_a~} U]=.  
acquisition of control 取得控制权 |}23>l7  
acquisition of fixed assets 购置固定资产 ktI/3Mb@  
acquisition of shell “买壳” ekI2icD  
acquisition price 收购价 r`%+M7  
act of God 天灾 iM2W]  
acting partner 执事合伙人 "-_fv5jL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 L93l0eEt  
active partner 积极参与的合伙人 A01AlK_B  
active trading 交投活跃 cQG +$0(  
actual circulation 实际流通 &-s'BT[PGq  
actual cost 实际成本 Z -,J)gW  
actual expenditure 实际开支；实际支出 vK(i9>;7  
actual income 实际入息；实际收入；实际收益 MzPzqm<  
actual market 现货市场 ANvRi+ _  
actual price 现货价；实际价格 A3vUPWdDk  
actual profit 实际利润 TqNadHQ  
actual quotation 实盘；实际价位；实际报价 b'P eH\h{  
actual year basis 按实际年度计算 K6y :mJYp\  
actuals 实货 U;bK!&Z  
actuarial investigation 精算调查 $f,n8]  
actuarial principle 精算原则 (*1v
\Q  
actuarial report 精算师报告 RZ6xdq}>  
Actuarial Society of Hong Kong 香港精算学会 |"XPp!_uN  
actuarial valuation 精算师估值 .udv"?!z  
actuary 精算师 'sLiu8G  
ad referendum agreement 暂定协议；有待覆核的协定 h\7fp.  
ad valorem duty 从价税；按值征税 7uT:b!^f[  
ad valorem duty system 从价税制 Bt1p'g(V|  
ad valorem fee 从价费 D,;\o7V  
ad valorem tariff 从价关税 ygeDcnvR]  
additional allowance 额外免税额 :`E8Z:-R  
additional amount for unexpired risk 未过期风险的额外款额 uMut=ja(U  
additional assessable profit 补加应评税利润 p`nPhk,:b  
additional assessment 补加评税 I<Ksi~*i  
additional commitment 额外承担 dcLA1sN,  
additional commitment vote 额外承担拨款 ak->ML  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 BJgW,huLy  
additional dependent parent allowance 供养父母额外免税额 hdnTXs@z  
additional provision 额外拨款 4%2~Wi8  
additional stamp duty 附加印花税 DVah
 
additional tax 补加税罚款；补加税款 `Q+(LBP  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Rop'e8Q  
adjudged bankrupt 被裁定破产 7@Zx@  
adjudicated bankrupt 裁定破产人 90|7ArM_[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vohoLeJTj  
adjudication of bankruptcy 裁定破产；宣告破产 ebS0qo[oLH  
adjudication of insolvency 裁定无力偿还债务 ?q(\=;Y  
adjusted actual 经调整的实数；调整后的实数 |u0(t,T  
adjusted current assets 经调整的流动资产；调整后的流动资产 L f"i !  
adjusted figure 经调整的数字；调整后的数额 YX=2jI  
adjusted liabilities 经调整的负债；调整后的负债 zUkN 0  
adjusted loss 经调整的亏损；调整后的亏损 I8+~ &V}  
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 cE`6uq7p  
adjusted profit 经调整的利润；调整后的利润 AS E91T~  
adjusted surplus 经调整的盈余额；调整后的盈余额 }Ow>dV?  
adjusted value 经调整的价值；调整后的价值 :ml2.vP  
adjustment 调整；修订；理算〔保险〕 $&$w Y/F  
adjustment centre 调剂中心 ME;n^y\8  
adjustment lag 调整过程的时间差距；调整时差
CbPuoOl  
adjustment mechanism 调整机制 &;XAuDw4+i  
adjustment of loss 亏损调整 @g2
cC  
adjustment process 调整过程；调整程序 %honO@$  
adjustment range 调整幅度 >N;F8v  
administered exchange rate 受管制汇率 #6AFdNy  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 R+nMy=I%8  
administration expenses 行政费用 [zL7Q^~  
administration fee 手续费；行政费 -+7uy.@cS  
administration in bankruptcy 破产管理 ]W Zq^'q.  
administration order 遗产管理令 ! iptT(2  
administrator 管理人；遗产管理人 -6tgsfEr  
administrator of the estate 遗产管理人 {NPuu?&  
admission of debt 债项承认书 %r-V2)  
admission of proof 接纳债权证明 Nru7(ag1~  
advance 放贷款项；垫付款项；预支款项；预付款项 zaFt*~@X  
advance account 暂支帐目；预付款帐户  t^xTFn  
advance compensation 预付补偿金 `+zWu55;  
advance from shareholder 股东垫款 K,6b3kk  
advance pending reimbursement 预支以待日后付还 kloR#?8A  
advanced economy 先进经济体系 a@@M+9Q  
advancement 预付；预付财产  QV h4  
advances warrant 垫款令 [6)UhS8  
advancing 贷出 'zEI;v  
adverse balance 逆差 Q~MC7-n>  
adverse exchange 逆汇 &-czStQ  
advertisement addressed to shareholders 在报章刊登的致股东通告 {^m(,K_  
advice for collection 托收通知书 3#vinz  
advice of drawing 提款通知书；汇票通知书 >6~k9>nDb<  
advice of payment 付款通知
anj#@U;!  
Advisory Committee [Securities and Futures Commission] E]J:~H'Er  
谘询委员会〔证券及期货事务监察委员会〕 &n[~!%(  
Advisory Committee on Diversification 经济多元化谘询委员会 8>7Rx
SF  
affidavit 誓章；遗产申报誓章 '
DCFezdf3  
affidavit of no receipt 述明无收款的誓章 L>!8YUz7p$  
affiliate 联号；联营公司；附属公司 +&X%<
S W  
affiliated company 附属公司；联号；联营公司 yJ
sH=5A  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 jYVE8Y)my  
affordability 负担能力 @v}B6j b;  
African Development Bank [AfDB] 非洲开发银行 /w8"=6Vv~  
after-acquired property 事后取得的财产 4D$;KokZ  
after-hours dealing 市后交易 aZe
t0?Qr  
after-tax profit 税后盈利；税后利润；税后溢利 R#n%cXc|  
agency agreement 代理协议 q8Nn%o=5V  
agency expenses 代理机构的开支 M wab!Ya  
agency fee 代理费 6CC&Z>  
Agency Law 《代理法》 z305{B:Y  
agent 代理人；承销人 _
1*7Z=|  
agent of company 公司代理人 `p0ypi3hn  
agent's fee 代理人费；经纪费 BPqGJ7@  
aggregate 总计；总数；总体数字 1^dJg8  
aggregate amount 总款额；总额 Bi~:>X\[^6  
aggregate assets and liabilities 总体资产与负债 ,&7Wa-vf  
aggregate at constant price 按固定价格计算的总体数字 3L_I[T$s  
aggregate demand 总需求 |!H?+Jj:  
aggregate gross position 总持仓量 |2`"1gt  
aggregate limit 总限额 H@l}[hkP  
aggregate of salaries tax 合计薪俸税 C}?0`!Cc%  
aggregate performance 总体表现；总体业绩 m7=1%6FN3  
aggregate supply 总体供应 >p])it[q&$  
aggregate surplus 总盈余 E2AW7f(/  
aggregate total 整体总额 S2C]?6cTq  
aggregate value 总值；合计价值 ~~F2Ij  
aggregated basis 合计基准 4'Xgk
8)  
aggregated net chargeable income 合计应课税入息实额 tZ2K$!/B  
aggregation 合并计算；合计；总和 G{x[uE2X&f  
aggregation of incomes of husband and wife 夫妇入息合并计算 k$Rnj`*^  
aggregation of property 财产的总和 2UP,Tgn..  
agio 差价；贴水 Y\+KoR';  
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》 u-DK_^v4M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment K3mAXC,d  
《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》 c 5`US
 
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;\y;  
《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》 n&-496H  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment mzD^Y<LTd  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
Qu
%D  
agreement for a settlement 授产协议 !q4x~G0d  
agreement for assignment 转让协议 Q;h3v1GC\P  
agreement for sale 售卖协议；买卖协议 F9XT lA  
agreement for sale and purchase 买卖协议 C:\(~D*GS  
agreement for the payment of interest 支付利息协议 8v yG*UK  
agreement for the repayment of money 还款协议 7;LO2<|1  
agreement of reinsurance 再保险协议 _qWC4NMF(  
Agricultural Bank of China 中国农业银行 noNm^hFL  
air passenger departure tax 飞机乘客离境税 rUwE?Ekn/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Vm8D"I5i  
airport tax 机场税 W7UtA.2LT  
alcohol duty 酒精税 |$hgT K[L  
alienation 让与；让渡；转让 3gfimD$_E  
alimony 生活费；赡养费 IS]{}Y\3H  
All Ordinaries Index [AOI] 所有普通股指数 Fa3gJ[ZAqf  
all risks 全险；综合险 *
+lsZ8'^C  
All Sales Record for Stock Market 《股票市场成交报告》 ilEi")b=  
Allied Capital Resources Limited 新联财务有限公司 w@]jpH;WX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $W!]fcZlB  
allocation letter 拨款信件 K5ZnS`c;  
allocation of fund 分配款项；预留款项 s`
>H  
allocation of profit 利润分配；溢利分配 h8^i\j  
allocation warrant 拨款令 6Dm+'y]l  
allotment 分配；配股 ~v:#zU  
allotment notice 股份配售通知；配股通知 oL *n>dH  
allotment of shares 股份分配 6w#nkF  
allowable 可获宽免；免税的 G%w_CMfH  
allowable business loss 可扣除的营业亏损 D6=HYqdj  
allowable expenses 可扣税的支出 Etmo78e  
allowance 免税额；津贴；备抵；准备金 {-*\w-~G  
allowance for debts 债项的免税额 5RA<Z.  
allowance for depreciation by wear and tear 耗损折旧免税额 9[>Lp9l'  
allowance for funeral expenses 殡殓费的免税额 t*+! n.p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kEK[\f VE  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^eTZn[qH>w  
allowance to debtor 给债务人的津贴 e`DsP8-&v  
alteration of capital 资本更改 Ysk,w,K  
alternate trustee 候补受托人 &d 3HB=x  
amalgamation 合并 w yD%x(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d)*(KhYie@  
ambit of charges 征税范围；收费范围 _O52ai><b  
amended valuation 经修订的估值 Pe,;MP\2  
American Commodities Exchange 美国商品交易所 >Pkdu}xP3  
American Express Bank Limited 美国运通银行 ggCr-  
American Stock Exchange 美国证券交易所 >6K4b/.5w  
amortization 摊销 8*k oxS  
amount due from banks 存放银行同业的款项 XqFu(Lm8=  
amount due from banks abroad 存放海外银行同业的款项 3Wj,}  
amount due from holding companies 控股公司欠款 OPJgIU%  
amount due from local banks 存放本港银行同业的款项 O|(o8VS  
amount due to banks 银行同业的存款 ~j}J<4&OvC  
amount due to banks abroad 海外银行同业的存款 lQr6;D}+  
amount due to holding companies 控股公司存款 ^fZGX<fH   
amount due to local banks 本港银行同业的存款 iQj2UTds3  
amount due to outport banks 外埠银行同业的存款 *K!7R2Rat  
amount for note issue 发行纸币的款额 %QE5<2k  
amount of bond 担保契据的款额 s;>VeD)*)  
amount of consideration 代价款额 gL,"ef+nM  
amount of contribution 供款数额 LI:?Y_r  
amount of indebtedness 负债款额 [,\i[[<  
amount of principal of the loan 贷款本金额 _s@bz|yqw  
amount of rates chargeable 应征差饷数额 8v
$g  
amount of share capital 股本额 z qO$  
amount of sums assured 承保款额 ox JGJ  
amount of variation 变动幅度 ${0%tCE  
amount of vote 拨款数额 sVlZNj9i"  
amount payable 应付款额 #_,
uE9  
amount receivable 应收款额 x{QBMe`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k{qLkcOg=  
analysis 分析 -Cml0}.O  
ancillary risk 附属风险 HD~jU>}}  
annual account 周年帐目；周年帐目报表；年度决算；年结 Vy&f"4~  
annual accounting date 年结日期 0JrK/Ma3  
annual allowance 每年免税额；年积金；年度津贴；年津 be_C>v  
annual balance 年度余额 xf[zEEt  
annual disposable income 每年可动用收入 M@5KoMsB9  
annual estimates 周年预算 VEr 6uvB  
annual fee 年费 QQSH +  
annual general meeting 周年大会 g8rp|MOH  
annual growth rate 年增率；每年增长率 %
Mw'e/?  
annual long-term supplement 长期个案每年补助金 3a/[."W u  
annual pensionable emolument 可供计算退休金的年薪 L F8Pb;I  
annual report 年报 }=xI3;7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {rtM%%l  
annual return 周年报表；周年申报表；每年报税表格 /kAwe *)  
Annual Return Rules 《周年报表规则》 b-,]A2.  
annual review of consumer prices 每年消费物价回顾 1m
Y+0  
annual roll-forward basis 逐年延展方式 kT>r<`rt  
annual salary 年薪 DBLA% {05  
annual statement 年度报表；年度决算表 A8#.1uEgNb  
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 ?,D>+::  
annuitant 年金受益人 +p8qsT#7  
annuity 年金 [vZfH!vLP  
annuity contract 年金合约 x:=0.l#  
annuity on human life 人寿年金 wBg<Q{J  
antecedent debt 先前的债项 )PsN_ 42~  
ante-dated cheque 倒填日期支票 kQqBHA  
anticipated expenditure 预期开支 4!NfQk>X  
anticipated net profit 预期纯利 bnAT,v{  
anticipated revenue 预期收入 J
slk  
anti-inflation measure 反通货膨胀措施 j` [#Ij  
anti-inflationary stance 反通货膨胀立场 aW52.X z%8  
apparent deficit 表面赤字 T][-'0!  
apparent financial solvency 表面偿债能力 =)mXCA^  
apparent partner 表面合伙人 -d$8WSI8  
application for personal assessment 个人入息课税申请书 Dq0-Kf,
^  
application of fund 资金应用 I rtF4ia.  
application to release as liquidator and to destruct the books of accounts and documents _)HD4,`  
申请免除清盘人职务及毁灭帐簿与文件 D[?
k ,*  
appointed actuary 委任精算师 2rPcNh9  
appointed auditor 委任核数师；委任审计师 2P;%P]~H  
appointed trustee 委任的受托人 >reaIBT  
appointer 委任人 ZXF
AuF  
apportioned pro rata 按比例分摊 I$3"|7[n  
apportionment 分配；分摊 c9Y2eetO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N/`TrWVF  
apportionment formula 分摊方程式 &CB.*\0  
apportionment of estate duty 遗产税的分摊 UFzM#  
appraisal 估价；评估 !=~s/{$PE  
appreciable growth 可观增长 ]Ssw32yn  
appreciable impact 显着影响 PK:o}IWn~x  
appreciable increase 可观增长 %a)0?U  
appreciation 增值；升值 Q1O_CC}  
appreciation against other currencies 相对其他货币升值 xA[Wb'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0)6i~MglY  
appreciation tax 增值税 Rye~w6  
appropriation 拨款；拨用；拨付 + d+hvwEM  
appropriation account 拨款帐目 =Do3#Xe2V  
Appropriation Bill 拨款法案 J1gEjd  
appropriation-in-aid system 补助拨款办法 7dM6;`V^  
approved assets 核准资产 gL[1wM%?  
approved basket stock 认可一篮子证券 H|rX$P  
approved budget 核准预算 q 2_N90u  
approved charitable donation 认可慈善捐款 Vid{6?7kh  
approved charitable institution 认可慈善机构 S|RpA'n  
approved currency 核准货币；认可货币 B"?+5A7  
approved estimates 核准预算 ?d>P
+).  
approved estimates of expenditure 核准开支预算 *MnG-\{j  
approved overseas insurer 核准海外保险人 ^hl]
s?"3  
approved overseas trust company 核准海外信托公司 1Rb XM n  
approved pooled investment fund 核准汇集投资基金 :XPC0^4s  
approved provident fund scheme 认可公积金计划 E&s'uE=w+  
approved provision 核准拨款 5 CY_Ay\  
approved redeemable share 核准可赎回股份 
')~Y  
approved regional stock 认可地区性证券 6`s%%v  
approved retirement scheme 认可退休金计划 E.H,1 {  
approved subordinated loan 核准附属贷款 sw=JUfAhy  
arbitrage 套戥；套汇；套利 k+7M|t.?4  
arbitrageur 套戥者；套汇者 Z3abem<Q  
arbitrary amount 临时款项 Tjeo*n^  
arrangement 措施；安排；协定 [U3D`V$xD  
arrears 欠款 Q~b
M  
arrears of pay 欠付薪酬 quCWc2pXX  
arrears of revenue 逾期未收税款；逾期未收的帐项 cAKoPU>U  
articles of association 组织章程；组织细则；组织章程细则 $_URXI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xM'S ;Sg  
ascertainment of profit 确定利润 Kl46CZs#8  
"Asia Clear" “亚洲结算系统” FVC2XxP  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 aCH:#|B  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VM2@{V/=~  
Asian Development Fund [ADF] 亚洲发展基金 &JXHDpd$a^  
Asian dollar bond 亚洲美元债券 ,SJK  
Asian dollar market 亚洲美元市场 $)T
F,-#x  
Asian dollar rate 亚洲美元利率 e>vUkP y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @7HOL-i  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 A9qO2kq7_  
asked price 沽盘；喊价；索价；卖方报价 ELgae1  
assessable income 应评税入息 ?N!j.E4=  
assessable loss 应评税亏损 <Z_wDK/UR  
assessable profit 应评税利润 X!+Mgh6  
assessable value 应评税值 O[hbu![  
assessed profit 估定利润 Q~w G(0'8  
assessed value 经评估价值 fD#&:
)  
assessment 评税；评定；估价；评税单 :oj) eS[Y  
assessment number 评税编号；估价编号 >NOYa3  
assessment of additional tax 补加税评税 #G!Adj+p5  
assessment of performance 业绩评估；实绩评价 i!d7,>l+Q~  
Assessor 评税主任 PRk%C0`  
asset price bubbles 资产价格泡沫 g7U:A0Z  
asset-backed securities 具资产保证的证券 18/
@:u{  
assets accretion 资产增值 DCt:EhC  
assets and liabilities 资产与负债 BWi 7v
  
assets betterment statement 资产递增表；资产改进表 F;Xq:e8  
assets lending 实物放款；有抵押贷款 UQf>5g  
assets of the company passing on the death 死者去世时转移的公司资产 {!g.255+  
assets pledged as security for liabilities 用作负债抵押的资产 qnfRN'  
assets portfolio 资产投资组合 i{FC1tVeL_  
assets price 资产价格 &9lc\Y4PY  
assets quality 资产质素 >'|xQjLl  
assets realization 资产变现 qVRO"/R  
assets refinancing arrangement 资产再集资安排 hL{B9?  
assets securitization 资产证券化 QUw5~n ;-  
assets situated outside Hong Kong 在香港以外地方的资产 UH^wyKbM  
assets stripping 削减资产；拆卖资产 f93X5h
FnF  
assets value 资产值 7}1Kafs  
assignee 承让人 F",abp!  
assignment 转让；转让书；转让契 /GSI.tO  
assignment of interest 权益转让 'lRHdD}s  
assignment of letters patent and trade mark 专利证书及商标转让 ?a0}^:6  
assignment of property 物业转让；物业转让书 n#4J]Z@  
assignment right 转让权 D_ZBx+/_?  
assignor 转让人 Lr\ B  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 pvR& ~g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *,[=}v1  
associate member 附属会员 !6/IKh`J  
associated body corporate 相联法人团体 B*iz+"H  
associated company 相联公司；联属公司 hic$13KuP  
associated corporation 相联法团 )B&<Bk+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ` dUiz5o'  
公认会计师公会〔英国〕 <$ZT]pT  
Association of Futures Exchange Brokers 香港期货经纪协会 QRHm|f9_C  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8'xnhV  
association of underwriters 承保人组织 fG$.DvJuK  
assumption of control 接管 JiLrwPex[  
assurance 担保；保险；转易；转易书 3cFLU^  
assurance of interest 权益的转易 !>@V#I  
at 19XX price 按一九ＸＸ年价格计算 u
lSTR f  
at a discount 按赔价计算；按贴水价格计算；打折扣 tWOze, N  
at a premium 按溢价计算；按升水价格计算 7%}3Ghc%  
at call 通知付款；按通知 &q}@[ )V4  
at constant market price 按固定市价计算 eC`f8=V  
at constant price 按固定价格计算 [}>6n72gNh  
at cost 按成本计算 %` [`I>  
at current market price 按当时市价计算；按现时市价计算 }R5&[hxh4t  
at current price 按当时价格计算；按现时价格计算 RR[TW;  
at factor cost 按要素成本计算；按生产要素成本计算 .*f4e3  
at money-of-the-day price 按付款当日价格计算 <T/L.>p4  
at or better 按指定或较佳价位〔买卖指令〕 L"IHyUW  
at par 按面值计算；平价 Aq]'.J=4  
at sight 见票即付 {=4:Tgw  
at the close 按收市盘 *K.7Zf0  
at the opening 按开市盘 c@B%`6kF  
attestation 见证；见证条款 S|4/C  
at-the-money option 平价期权 hGXDu;{  
attorney 受权人；受托代表人 t-(7Q8(  
attornment 新拥有人承认书
)-"L4TC)  
attributable profit 可归属利润 WA\f`SRF  
attributable share value 可归属股份价值 i4r~eneP
 
Auckland Stock Exchange 奥克兰证券交易所 hD"~ ^  
auction 拍卖 1AV1W_"  
auctioneer 拍卖商 PQ1NQy8  
audit 审计；核数 ~(]DNXB8I`  
Audit Commission 审计署 w>Sz^_ h  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] h*Tiv^a  
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〕 .Awq
(  
audit review 帐目审查 $*-L8An?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 K3D $ hb  
audited account 审计帐目；经审计的帐目 E8<i PTJs  
audited annual account 经审计的周年帐目 Tic9ri  
audited balance sheet 经审计的资产负债表 P`"DepeD  
auditor 核数师；核数主任；审计师 %~2m$#)  
auditor's certificate 核数师证明书；审计师证明书 Y,\mrW}K  
auditor's report 核数师报告；审计师报告 >G~;2K[  
Aussie bond 澳元债券 uhLmyK  
austerity budget 紧缩预算 #7ZBbq3=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8!>pFVNJf  
Australia All Ordinaries Index 澳洲所有普通股票指数 3U$fMLx]k  
Australian Dollar [AUD] 澳元  m:Abq`C  
Australian Options Market 澳大利亚期权市场 k>hZ  
Australian Securities Commission 澳洲证券事务监察委员会 c?",
kzo  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h8Si,W3o  
Australian Stock Exchange 澳大利亚证券交易所 lM,:c.R  
Austrian Schilling [ATS] 奥地利先令 [1CxMk~"[  
authentication 认证；鉴证 n#/m7  
authority to purchase 委托购买证；委购书 x=N;>  
authorization 认可；核准；授权；授权书 e5KF~0`  
authorization by direction 指示授权 iNSJO
S  
authorization by instruction 指令授权 gMn)<u>  
authorization by warrant 令状授权 }2o
J  
authorization of unit trust 单位信托的认可 m 0PF"(  
authorized agent 指定代理人 #JucOWxjY  
authorized capital 法定资本 i(HhL&  
authorized clerk 出市员 \_bX2Lg  
authorized dealer 认可交易商 ?,C,q5 T\  
authorized financial institution 认可财务机构 a!]%@A6p  
authorized fund 认可基金 h
+(s/o?\  
authorized fund house 获授权的基金公司；认可基金公司 9~I WGj?  
authorized institution 认可机构 Cx~z^YP'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .`XA6e(8KR  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5{TF6  
authorized insurer 获授权保险人；获认可承保人 iSlVe~ef  
authorized investment 特准投资项目 UUq9UV-h  
authorized person 获授权人 yl%F<5  
authorized representative 获授权代表 q%Pnx_RB  
authorized share capital 法定股本 hd-ds~ve  
automated quotation system 自动报价系统 =`H(`2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] H#E0S>Jw|  
自动交易系统〔香港期货交易所有限公司〕 WgB,,L,  
automatic adjustment mechanism 自动调整机制 5H5Kt9DoW  
automatic adjustment system 自动调整系统 b}*hodzF  
Automatic Clearing House 自动票据交换所 nv]64mL3  
automatic exchange rates accumulation system 自动化汇率累集系统 Xy+|D#b  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 WAbhBA  
automatic teller machine [ATM] 自动柜员机 [f}1w
Z*  
autopay 自动转帐 )j'b7)W\  
available assets 可用资产 L6.R?4B   
available fiscal reserve 现存财政储备 =@>&kU%$&  
available profit 可用利润 oP6G2@3P/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 I<U 1V<g  
average 平均；平均数；海损 ZlzFmNe60  
average basic salary 平均基本薪金 qxx.f58H  
average consumer expenditure 平均消费开支；一般消费开支 aXagiz\;  
average cost 平均成本 (x@"Dp=MZW  
average cost of land production 增辟土地平均成本 L z  
average daily turnover 平均每日成交额 X1"nq]chGy  
average daily wage rate 平均每日工资率 l?;S>s*\?  
average expenditure pattern 平均开支模式 yS""*8/  
average growth rate 平均增长率 W+E2({  
average net fixed assets 固定资产平均净值 sBwgl9  
average of relatives 相对价格平均数 g d-fJ._1  
average price 平均价格 jI%yi-<;  
average propensity to consume 平均消费倾向；一般消费倾向 5cU8GgN`  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~08v]j q  
average rate 平均率 ?)&TewP  
average revenue 平均收入；平均收益 T"jl;,gr]J  
average stock 平均库存；平均存货 (hoqLL\}k  
average yearly rent 平均年租 uRIr,U^  
avoidance of double taxation 避免双重课税 EA\~m*k  
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 6T-(GHzfHJ  
;8@A7`^  
给你加分了