一些有用的会计术语(也不知道发的地方对不对)A

A: ({e7U17[#  
A share Ａ股；甲类股份 (@q3^)I4  
abatement of tax 减税；减扣免税额 C_G1P)k  
ABN AMRO Bank N.V. 荷兰银行 IY)5.E _  
above-the-line expenditure 线上项目支出；经常预算支出 SKR;wu  
above-the-line receipt 线上项目收入；经常预算收入 G#0,CLGN^  
ABSA Asia Limited 南非联合亚洲有限公司 #ZlM?Q
  
absolute change 绝对数值变更 ;& ~929  
absolute expenditure 实际开支 X2^_~<I{,  
absolute guideline figure 绝对准则数字 6e#wR/  
absolute interest 绝对权益 Cw#V`70a  
absolute order of discharge 绝对破产解除令 G3dhM#!  
absolute profit margin 绝对利润幅度 mgVML&^  
absolute value 实值；绝对值 f=m/ -mAA  
absolutely vested interest 绝对既得权益 o?wt$j-  
absorbed cost 已吸收成本；已分摊成本 l3p3tT3+  
absorption 吸收；分摊；合并 &SmXI5>Bo0  
absorption rate 吸收率；摊配率；分摊率 U:n*<l-k}  
ACB Finance Limited 亚洲商业财务有限公司 EkZjO Ci  
acceptable form of reciprocity 合理的互惠条件 wAh#   
acceptable rate 适当利率；适当汇率 zQc"bcif5(  
acceptance agreement 承兑协议 k 4B_W  
acceptance for honour 参加承兑 x: ~d@  
acceptor 承兑人；接受人；受票人 a5?A!k\2  
acceptor for honour 参加承兑人 L/x(RCD  
accident insurance 意外保险 Cs4hgb|  
Accident Insurance Association of Hong Kong 香港意外保险公会 h0Jl_f#Y  
accident insurance scheme 意外保险计划 lw[<STpD;  
accident year basis 意外年度基准 ([KN*OF  
accommodation 通融；贷款 XG&K32_fs  
accommodation bill 通融票据；空头票据 fY_%33_I$  
accommodation party 汇票代发人 TwFb%YM  
account balance 帐户余额；帐户结余 Z`s!dV]e9  
account book 帐簿 c~+l-GIWm  
account collected in advance 预收款项 "w&/m}E,[  
account current book 往来帐簿 B< hEx@  
account of after-acquired property 事后取得的财产报告 gxmc|  
account of defaulter 拖欠帐目 oZ:{@=  
account payable 应付帐款 ?Y3@"rdR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 m}5q]N";x  
account receivable 应收帐款 i&&qbZt  
account receivable report 应收帐款报表 5UOk)rOf  
account statement 结单；帐单；会计财务报表 "8HE^Po/pn  
account title 帐户名称；会计科目 Uh}X<d/V  
accountant's report 会计师报告 Spgg+;9  
Accountant's Report Rules 会计师报告规则 tjxvN 4l  
accounting and auditing procedure 会计与审计程序；会计与核数程序 M|r8KW~S)  
Accounting Arrangements 《会计安排》 i03gX<=*  
accounting basis 会计基础 t`u!]DHv  
accounting by Official Receiver 破产管理署署长呈交的帐目 7'O
PjtM  
Accounting Circular 《会计通告》 H$tb;:  
accounting class 会计类别 Q2c*.Y  
accounting date 记帐日期；会计结算日期 N9]xJgT
ze  
accounting for money 款项核算 Ttv'k*$cP  
Accounting Officer 会计主任 O]qPmEj  
accounting period 会计报告期；会计期 v!trsjb  
accounting policy 会计政策；会计方针 `?uPn~,e8  
accounting practice 会计惯例 +< KNY  
accounting principle 会计准则 uD(t`W"  
accounting record 会计记录 VAKy^nR5j  
accounting report 会计报告 xl2g0?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1;Xgc@  
Accounting Society of China 中国会计学会 m r4b  
accounting statement 会计报表 +(mL~td
01  
accounting system 会计制度；会计系统 dJl^ADX[@  
accounting transaction 会计事项；帐务交易 ({M?
Q>s  
accounting treatment 会计处理 [H,u)8)  
accounting year 会计年度 !8$RBD %  
accretion 增值；添加 }q'WC4.  
accrual 应计项目；应累算数目 GuO`jz F  
accrual basis 应计制；权责发生制 wiE]z  
accrual basis accounting 应计制会计；权责发生制会计 yd>}wHt  
accrue 应累算；应计 ><Uk*mwL  
accrued benefit 应累算利益 T"!EK&  
accrued charges 应计费用 /s[DI;M$o  
accrued cumulative preference share dividend 应累算的累积优先股股息 'ere!:GJD  
accrued expenses 应累算费用 )N7n,_#T>  
accrued interest payable 应付利息；应计未付利息 l~1AT%  
accrued interest receivable 应收利息；应计未收利息 >IY,be6>P  
accrued right 累算权益 yr{B5z,  
accruing profit 应累算的利润 2OalAY6RS  
accumulated fiscal reserve 累积财政储备 J#7y< s  
accumulated profit 累积利润；滚存溢利 >Z\BfH  
accumulated reserve 累积储备 te'*<HM  
accumulation of surplus income 累积收益盈余 l h/&__  
acquired assets 既得资产 M<[?g5=#  
acquisition 收购；购置；取得 {oWsh)[x2  
acquisition cost 购置成本 c_1/W{  
acquisition expenses 购置费用 mP-2s;q  
acquisition of 100% interest 收购全部股权 XnXb&@Y  
acquisition of control 取得控制权 uA\J0"0;}  
acquisition of fixed assets 购置固定资产 \L[i9m|e  
acquisition of shell “买壳” 5f{|"LG&  
acquisition price 收购价 8Rxc&`_X  
act of God 天灾 
#J$qa Ul  
acting partner 执事合伙人 M!{'ED  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9#rt:&xo0  
active partner 积极参与的合伙人 Z@J.1SaB  
active trading 交投活跃 5 =Z!hQ}  
actual circulation 实际流通 Uix{"  
actual cost 实际成本 qI2'u%  
actual expenditure 实际开支；实际支出 #D)x}#V\  
actual income 实际入息；实际收入；实际收益 }.{}A(^YR  
actual market 现货市场 iV hJH4  
actual price 现货价；实际价格 .Z%G@X*  
actual profit 实际利润 o6|-=FcvC  
actual quotation 实盘；实际价位；实际报价 0H:dv:#WAI  
actual year basis 按实际年度计算 HXks_ix )  
actuals 实货 R]QpMj%o  
actuarial investigation 精算调查 C5n?0I9  
actuarial principle 精算原则 ',mW`ZN  
actuarial report 精算师报告 S()Za@ [a$  
Actuarial Society of Hong Kong 香港精算学会 )|]Z>>%t  
actuarial valuation 精算师估值 )+Y&4Qu  
actuary 精算师 (ZPXdr  
ad referendum agreement 暂定协议；有待覆核的协定 7ZFJexN]  
ad valorem duty 从价税；按值征税 Z$;"8XUM  
ad valorem duty system 从价税制 F~_;o+e;X  
ad valorem fee 从价费 ^?"^Pmw  
ad valorem tariff 从价关税 zk=\lp2  
additional allowance 额外免税额 e|'N(D}h*  
additional amount for unexpired risk 未过期风险的额外款额 !T'X 'Q  
additional assessable profit 补加应评税利润 nq;#_Rkr  
additional assessment 补加评税 7Dt"
]o"+  
additional commitment 额外承担 wUp)JI  
additional commitment vote 额外承担拨款 vWY(%Q,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r4eUZ .8R  
additional dependent parent allowance 供养父母额外免税额 RP` `mI  
additional provision 额外拨款 RJc%, ]:  
additional stamp duty 附加印花税 #Lka+l;L7  
additional tax 补加税罚款；补加税款 i'tp1CI  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 o&
-L0]i|  
adjudged bankrupt 被裁定破产  T-8J  
adjudicated bankrupt 裁定破产人 77Q}=80GU;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 xmH-!Da  
adjudication of bankruptcy 裁定破产；宣告破产 )U(u>SV(\  
adjudication of insolvency 裁定无力偿还债务 ^7u#30,}3~  
adjusted actual 经调整的实数；调整后的实数 (5`T+pAsV  
adjusted current assets 经调整的流动资产；调整后的流动资产 UK3a{O[5  
adjusted figure 经调整的数字；调整后的数额 `WlE| G[  
adjusted liabilities 经调整的负债；调整后的负债 /f3m)pT  
adjusted loss 经调整的亏损；调整后的亏损 Alz~-hqQ  
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 @{}rG8  
adjusted profit 经调整的利润；调整后的利润 q)iTn)Z!  
adjusted surplus 经调整的盈余额；调整后的盈余额 X?dfcS*!n  
adjusted value 经调整的价值；调整后的价值 |}S1o0v{(a  
adjustment 调整；修订；理算〔保险〕 R^8B3-aA`  
adjustment centre 调剂中心 ^ KH>1!  
adjustment lag 调整过程的时间差距；调整时差 DQgH_!  
adjustment mechanism 调整机制 CLK^gZ
 
adjustment of loss 亏损调整 p4mY0Y]mP  
adjustment process 调整过程；调整程序 e4.&aIC[  
adjustment range 调整幅度 6 =gp:I  
administered exchange rate 受管制汇率 Hg(5S,O2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =nhzMU9c\y  
administration expenses 行政费用 *Bw#c j  
administration fee 手续费；行政费 |:2c$zq  
administration in bankruptcy 破产管理 {
ZqQ!!b  
administration order 遗产管理令 K$-;;pUl  
administrator 管理人；遗产管理人 ;KcFy@ 6q5  
administrator of the estate 遗产管理人 ?`P2'i<b  
admission of debt 债项承认书 K{L.ZH>7  
admission of proof 接纳债权证明 Z
?1OdoT-  
advance 放贷款项；垫付款项；预支款项；预付款项 6?SFNDQ"C  
advance account 暂支帐目；预付款帐户 
g6euXI  
advance compensation 预付补偿金 PqEA
qP  
advance from shareholder 股东垫款 'ZnIRE,N  
advance pending reimbursement 预支以待日后付还 mJMq{6;  
advanced economy 先进经济体系 0IzZKRw  
advancement 预付；预付财产 frH)_YJ%  
advances warrant 垫款令 gq4 . d  
advancing 贷出 DuNcX$%%  
adverse balance 逆差 \4s;!R!  
adverse exchange 逆汇 H;I~N*ltJ(  
advertisement addressed to shareholders 在报章刊登的致股东通告 S< x:t(  
advice for collection 托收通知书 8:{q8xZ=k  
advice of drawing 提款通知书；汇票通知书 l)8s
w=  
advice of payment 付款通知 zM59UQU;  
Advisory Committee [Securities and Futures Commission] )N)ljA3]  
谘询委员会〔证券及期货事务监察委员会〕 rYGRz#:~+  
Advisory Committee on Diversification 经济多元化谘询委员会 hKksVi  
affidavit 誓章；遗产申报誓章 Q]\j>>  
affidavit of no receipt 述明无收款的誓章 IJPgFZ7  
affiliate 联号；联营公司；附属公司 se,Z#H  
affiliated company 附属公司；联号；联营公司 .,mPdVof  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (hf zM+2  
affordability 负担能力 AMTslo  
African Development Bank [AfDB] 非洲开发银行 Y6VQ:glDT-  
after-acquired property 事后取得的财产 J Jy{@[m  
after-hours dealing 市后交易 p\S8oHWe  
after-tax profit 税后盈利；税后利润；税后溢利 r~oSP^e'  
agency agreement 代理协议 ct0v$ct>f  
agency expenses 代理机构的开支 7a<_BJXx  
agency fee 代理费 xNgt[fLpS  
Agency Law 《代理法》 n`<U"$*  
agent 代理人；承销人 (,LL[&;:  
agent of company 公司代理人 M 9"-WIG@h  
agent's fee 代理人费；经纪费 2Xgx*'t\  
aggregate 总计；总数；总体数字 NG9vml  
aggregate amount 总款额；总额 d@g2k> >  
aggregate assets and liabilities 总体资产与负债 0w3
b~RJ  
aggregate at constant price 按固定价格计算的总体数字 0&$xX!]  
aggregate demand 总需求 Gvn: c/m;  
aggregate gross position 总持仓量 =|0/Ynfe  
aggregate limit 总限额 l0`'5>
  
aggregate of salaries tax 合计薪俸税 }ywi"k4>  
aggregate performance 总体表现；总体业绩 ./.=Rw  
aggregate supply 总体供应 :[?!\m%
0  
aggregate surplus 总盈余 %fpsc_  
aggregate total 整体总额 =pp:j`B9(  
aggregate value 总值；合计价值 Z#7U "G-A  
aggregated basis 合计基准 kCp)!hV
Q  
aggregated net chargeable income 合计应课税入息实额 F5IZ"Itu(  
aggregation 合并计算；合计；总和 W)-hU~^OM  
aggregation of incomes of husband and wife 夫妇入息合并计算 kfCKhx   
aggregation of property 财产的总和 EUZq$@uWL  
agio 差价；贴水 bp%S62Dj  
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》 J @B4 R&V  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment k4R4YI"jV  
《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》 1Z:R,\+L  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment q6&67u0  
《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》 0yTQ{'Cc  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment QUp?i  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (C\r&N  
agreement for a settlement 授产协议 ifrq  
agreement for assignment 转让协议 <E}N=J
'uJ  
agreement for sale 售卖协议；买卖协议 )ddsyFGW  
agreement for sale and purchase 买卖协议 P6we(I`"2  
agreement for the payment of interest 支付利息协议 +*a7GttU  
agreement for the repayment of money 还款协议 \7 Mq $d  
agreement of reinsurance 再保险协议 o?dR\cxj  
Agricultural Bank of China 中国农业银行 la702)N{  
air passenger departure tax 飞机乘客离境税 PP-kz;|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 xt))]aH  
airport tax 机场税 >zR14VO`_|  
alcohol duty 酒精税 q{@P+2<wF  
alienation 让与；让渡；转让 XnA6/^  
alimony 生活费；赡养费 V}:'Xgp*N  
All Ordinaries Index [AOI] 所有普通股指数 ;
+/NjC1  
all risks 全险；综合险 [;@):28"  
All Sales Record for Stock Market 《股票市场成交报告》 CB
({Rn  
Allied Capital Resources Limited 新联财务有限公司 %uuH^A  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 cY~M4:
vgT  
allocation letter 拨款信件 4\1;A`2%0  
allocation of fund 分配款项；预留款项 M.[wKGX(  
allocation of profit 利润分配；溢利分配 K;C_Z/<%  
allocation warrant 拨款令 VN+\>j-  
allotment 分配；配股 w, 7Cr  
allotment notice 股份配售通知；配股通知 {]["6V6W  
allotment of shares 股份分配 *(nJX.7  
allowable 可获宽免；免税的 +-P<CCvWz  
allowable business loss 可扣除的营业亏损 i[_|%'p  
allowable expenses 可扣税的支出 o=mo/N4  
allowance 免税额；津贴；备抵；准备金 7@~QkTH~y  
allowance for debts 债项的免税额 Y^3)!>  
allowance for depreciation by wear and tear 耗损折旧免税额 $_bZA;EMQ  
allowance for funeral expenses 殡殓费的免税额 _H2tZ%RM  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >Bx8IO1_\d  
allowance for repairs and outgoings 修葺及支出方面的免税额 5H
y3\_ +  
allowance to debtor 给债务人的津贴 H;wR  
alteration of capital 资本更改 ~oFh>9u  
alternate trustee 候补受托人 ;NG1{]|Z  
amalgamation 合并 mt^`1ekoY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \!4|tBKVY  
ambit of charges 征税范围；收费范围 cD8Ea(  
amended valuation 经修订的估值 @T/qd>T o  
American Commodities Exchange 美国商品交易所 GEfY^!F+  
American Express Bank Limited 美国运通银行 m9Il\PoTq  
American Stock Exchange 美国证券交易所 -p^'XL*Z  
amortization 摊销 ?OO%5PSen  
amount due from banks 存放银行同业的款项 ^Po,(iIn  
amount due from banks abroad 存放海外银行同业的款项 -%=RFgU4  
amount due from holding companies 控股公司欠款 N"~ qoJO  
amount due from local banks 存放本港银行同业的款项 b-uZ"Kf^  
amount due to banks 银行同业的存款 0V7 _n  
amount due to banks abroad 海外银行同业的存款 ~4+8p9f  
amount due to holding companies 控股公司存款 p}BGw:=  
amount due to local banks 本港银行同业的存款 -xTKdm D  
amount due to outport banks 外埠银行同业的存款 f| =# q  
amount for note issue 发行纸币的款额
Z:c*!`F  
amount of bond 担保契据的款额 gi 5XP]z  
amount of consideration 代价款额 N-Z^G<[q.  
amount of contribution 供款数额 ^Rk^XQCh  
amount of indebtedness 负债款额 %GVN4y&  
amount of principal of the loan 贷款本金额 sL8>GtVo  
amount of rates chargeable 应征差饷数额 GVZTDrC  
amount of share capital 股本额 "?[7#d])  
amount of sums assured 承保款额 g41<8^(  
amount of variation 变动幅度 #@q1Ko!NZ  
amount of vote 拨款数额 1~L
\s}|2d  
amount payable 应付款额 TR?Bvy2s:g  
amount receivable 应收款额 FR(QFt!g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FSe5k5  
analysis 分析 L,W:,i/C
 
ancillary risk 附属风险 lfRH`u  
annual account 周年帐目；周年帐目报表；年度决算；年结 {yU0D*#6  
annual accounting date 年结日期 cTy'JT7  
annual allowance 每年免税额；年积金；年度津贴；年津 J7Sx
!PQ  
annual balance 年度余额 u9,=po=+7f  
annual disposable income 每年可动用收入 JeL~]F  
annual estimates 周年预算 18rp; l{  
annual fee 年费 -`g J  
annual general meeting 周年大会 LGXZx}4@;  
annual growth rate 年增率；每年增长率 1Df,a#,y"  
annual long-term supplement 长期个案每年补助金 jVs(
x  
annual pensionable emolument 可供计算退休金的年薪
X]MTaD.t  
annual report 年报 FF jRf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p$X
nOh  
annual return 周年报表；周年申报表；每年报税表格 G4O3h Y.`  
Annual Return Rules 《周年报表规则》 YLE/w@*  
annual review of consumer prices 每年消费物价回顾 2=O))^8  
annual roll-forward basis 逐年延展方式 {F/q{c~]  
annual salary 年薪 \ JG #m  
annual statement 年度报表；年度决算表 <ipWMZae0F  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9LHa&""  
annuitant 年金受益人 r;$r=Ufr  
annuity 年金 /0-\ek ye  
annuity contract 年金合约 N|o>%)R  
annuity on human life 人寿年金 ;)P5#S!n-  
antecedent debt 先前的债项 "5y<G:$+~  
ante-dated cheque 倒填日期支票 Zq^^|[)bA  
anticipated expenditure 预期开支 y{?Kao7Ij  
anticipated net profit 预期纯利 >gF-6nPQ  
anticipated revenue 预期收入 @??u})^EL  
anti-inflation measure 反通货膨胀措施 Z|}H^0~7S  
anti-inflationary stance 反通货膨胀立场 :|Upx4]Ec  
apparent deficit 表面赤字 my]P_mE  
apparent financial solvency 表面偿债能力 hj+p`e S  
apparent partner 表面合伙人 :Fc8S9  
application for personal assessment 个人入息课税申请书 wzg i @i  
application of fund 资金应用 <347 C{q  
application to release as liquidator and to destruct the books of accounts and documents !*9FKDB{  
申请免除清盘人职务及毁灭帐簿与文件 yZ?$8r  
appointed actuary 委任精算师 x!>d 6lgej  
appointed auditor 委任核数师；委任审计师 pA*i!.E/b  
appointed trustee 委任的受托人 aw]8V:)$J  
appointer 委任人 =m
7CJc
 
apportioned pro rata 按比例分摊 uRFNfX(*  
apportionment 分配；分摊 k~& o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *XHj)DC;  
apportionment formula 分摊方程式 50COL66:7  
apportionment of estate duty 遗产税的分摊 J#+Op/mmo  
appraisal 估价；评估 y _6r/z^  
appreciable growth 可观增长 BL7>dZOa  
appreciable impact 显着影响 pTN%;`) {  
appreciable increase 可观增长 xS-w\vbLV  
appreciation 增值；升值 s* @QT8%  
appreciation against other currencies 相对其他货币升值 a!&bc8J7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $vz_
%Y  
appreciation tax 增值税 { qjUI  
appropriation 拨款；拨用；拨付 1]HHe*'Z  
appropriation account 拨款帐目 Un]DFu  
Appropriation Bill 拨款法案 6<#Slw[  
appropriation-in-aid system 补助拨款办法 LMt0'Ml9  
approved assets 核准资产 rYD']%2  
approved basket stock 认可一篮子证券 7(H?k  
approved budget 核准预算 9#ZzE/  
approved charitable donation 认可慈善捐款 :J<Owh@  
approved charitable institution 认可慈善机构 8qn{  
approved currency 核准货币；认可货币 g~eJ YS,  
approved estimates 核准预算 %s]U@Ku(a  
approved estimates of expenditure 核准开支预算 t`h_+p%>  
approved overseas insurer 核准海外保险人 Hi$#!OU  
approved overseas trust company 核准海外信托公司 {npOlV  
approved pooled investment fund 核准汇集投资基金 hZ%2?v`  
approved provident fund scheme 认可公积金计划 ]Qh[%GD  
approved provision 核准拨款 $3lt{ %  
approved redeemable share 核准可赎回股份 <1TlW ~q<  
approved regional stock 认可地区性证券 !,I7 ?O  
approved retirement scheme 认可退休金计划 u<x[5xH+  
approved subordinated loan 核准附属贷款 j)<;g(  
arbitrage 套戥；套汇；套利 Oib[\O7[z  
arbitrageur 套戥者；套汇者 |{zHM23gD  
arbitrary amount 临时款项 O}e|P~W  
arrangement 措施；安排；协定 (\T8!s{AO  
arrears 欠款 @T9m}+fR  
arrears of pay 欠付薪酬 q/A/3/  
arrears of revenue 逾期未收税款；逾期未收的帐项 O 0Vn";Q 4  
articles of association 组织章程；组织细则；组织章程细则
)j]gm i"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V|+ `L-  
ascertainment of profit 确定利润 HI}pX{.\  
"Asia Clear" “亚洲结算系统” )Uc$t${en  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 y?[5jL|Ue  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 pM1=UF  
Asian Development Fund [ADF] 亚洲发展基金 ~GAlNIv]  
Asian dollar bond 亚洲美元债券 h<+PP]l=  
Asian dollar market 亚洲美元市场 #($k 3OA  
Asian dollar rate 亚洲美元利率 ?T tQZ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 dl7Riw-J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Q]yV:7  
asked price 沽盘；喊价；索价；卖方报价 L[`R8n1C  
assessable income 应评税入息 SJso'6 g  
assessable loss 应评税亏损 K-N]h  
assessable profit 应评税利润 A9NOeE  
assessable value 应评税值 +8MW$ m$  
assessed profit 估定利润 Pn~pej5'K  
assessed value 经评估价值 v(i1Z}*b  
assessment 评税；评定；估价；评税单 MtMvpHk  
assessment number 评税编号；估价编号 xC= y^- 1  
assessment of additional tax 补加税评税 3L'en  
assessment of performance 业绩评估；实绩评价 >lUBt5gU  
Assessor 评税主任 n$XMsl.>  
asset price bubbles 资产价格泡沫 1EKcD^U,  
asset-backed securities 具资产保证的证券 aeN}hG  
assets accretion 资产增值 9:bh3@r/  
assets and liabilities 资产与负债 nF|#@O`1  
assets betterment statement 资产递增表；资产改进表 dt`9RB$  
assets lending 实物放款；有抵押贷款 \]tq7  
assets of the company passing on the death 死者去世时转移的公司资产 <1;,B%_^  
assets pledged as security for liabilities 用作负债抵押的资产 MzBfHt'Rk  
assets portfolio 资产投资组合 9^6|ta0;0  
assets price 资产价格 i{Y=!r5r  
assets quality 资产质素 )^*9oqQ
 
assets realization 资产变现 M Ak-=?t  
assets refinancing arrangement 资产再集资安排 /vFxVBX  
assets securitization 资产证券化 $O;N/N:m  
assets situated outside Hong Kong 在香港以外地方的资产 T%M1[<"Q  
assets stripping 削减资产；拆卖资产 C:|q'"F  
assets value 资产值 j1'xp`jgv  
assignee 承让人 z*??YUT\M  
assignment 转让；转让书；转让契 X ,V= od>  
assignment of interest 权益转让 GC5#1+fQ  
assignment of letters patent and trade mark 专利证书及商标转让 U89]?^|bb  
assignment of property 物业转让；物业转让书 :F!dTD$  
assignment right 转让权 EM>c%BH<N  
assignor 转让人 eONeWY9  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
7I2a*4}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 m'G?0^Ft  
associate member 附属会员 N7RG5?  
associated body corporate 相联法人团体 &0;{lS[N:L  
associated company 相联公司；联属公司 P#vv+]/  
associated corporation 相联法团 3B!&ow<rt  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N}.Q%&6:  
公认会计师公会〔英国〕 l<0[ K(  
Association of Futures Exchange Brokers 香港期货经纪协会 $71D)*{P  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *:fw6mnJ#  
association of underwriters 承保人组织 F^%{ ;  
assumption of control 接管 w@
gl  
assurance 担保；保险；转易；转易书 1j${,>4tQ  
assurance of interest 权益的转易 =jk-s*g  
at 19XX price 按一九ＸＸ年价格计算 <3],C)Zwc  
at a discount 按赔价计算；按贴水价格计算；打折扣 =F^->e0N  
at a premium 按溢价计算；按升水价格计算 }iiG$?|.  
at call 通知付款；按通知 ne!j%9Ar  
at constant market price 按固定市价计算 7gZVg@  
at constant price 按固定价格计算 {kRDegby  
at cost 按成本计算 Skr\a\ J  
at current market price 按当时市价计算；按现时市价计算 MA/"UV&M(  
at current price 按当时价格计算；按现时价格计算 T@d_t  
at factor cost 按要素成本计算；按生产要素成本计算 4 _c:Vl  
at money-of-the-day price 按付款当日价格计算 Se;?j-  
at or better 按指定或较佳价位〔买卖指令〕 e"v[)b++Y  
at par 按面值计算；平价 5'{qEZs^QU  
at sight 见票即付 :*F3  
at the close 按收市盘 &kXGWp  
at the opening 按开市盘 V,|Bzcz  
attestation 见证；见证条款 \>aa8LOe  
at-the-money option 平价期权 5CRc]Q#@  
attorney 受权人；受托代表人 &2<&X( )  
attornment 新拥有人承认书 }Uq
a8&  
attributable profit 可归属利润 N%n1>!X)!  
attributable share value 可归属股份价值 #+k.b_LS  
Auckland Stock Exchange 奥克兰证券交易所 &}L36|A:  
auction 拍卖 R&x7Iq:=D  
auctioneer 拍卖商 ]P}K3tN%]  
audit 审计；核数 &bS"N)je  
Audit Commission 审计署 @gu77^='  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] }jyS\drJ  
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〕 xsY>{/C  
audit review 帐目审查 dEAAm=K,<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2EqsfU* I  
audited account 审计帐目；经审计的帐目 =yhn8t7@]  
audited annual account 经审计的周年帐目 <
g/(wSl  
audited balance sheet 经审计的资产负债表 H8o%H=I%  
auditor 核数师；核数主任；审计师 8 /RfNGY  
auditor's certificate 核数师证明书；审计师证明书 E |GK3/  
auditor's report 核数师报告；审计师报告 1K*f4BnDr~  
Aussie bond 澳元债券 fn?6%q,!ls  
austerity budget 紧缩预算 CwEWW\Bu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 w ;
s ]n  
Australia All Ordinaries Index 澳洲所有普通股票指数 +qSr=Y:+  
Australian Dollar [AUD] 澳元 #0YzPMV  
Australian Options Market 澳大利亚期权市场 Ck/_UY|  
Australian Securities Commission 澳洲证券事务监察委员会 D<D k1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 M|Lw`?T  
Australian Stock Exchange 澳大利亚证券交易所 upEPv .h  
Austrian Schilling [ATS] 奥地利先令 bHWvKv+  
authentication 认证；鉴证 #BT6bH08X  
authority to purchase 委托购买证；委购书 Fy(nu-W  
authorization 认可；核准；授权；授权书  u_[4n  
authorization by direction 指示授权 tmY-m,U  
authorization by instruction 指令授权 .1[2 CjQ  
authorization by warrant 令状授权 hklO:,`  
authorization of unit trust 单位信托的认可 nX.sh  
authorized agent 指定代理人 dx?njR  
authorized capital 法定资本 v{rK_jq  
authorized clerk 出市员 $jm>tW&;  
authorized dealer 认可交易商 u{{xnyl?  
authorized financial institution 认可财务机构 #iqhm,u7D  
authorized fund 认可基金 yOn2}Z  
authorized fund house 获授权的基金公司；认可基金公司
8NF;k5   
authorized institution 认可机构 ttAVB{kdo  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 hiK[!9r  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1VyO?KX'  
authorized insurer 获授权保险人；获认可承保人 G4iLCcjY  
authorized investment 特准投资项目 n%MYX'0  
authorized person 获授权人 !EmR(x  
authorized representative 获授权代表 EB
3o8  
authorized share capital 法定股本 ]RrP !|^  
automated quotation system 自动报价系统 _G}CD|Kx  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5(MZ%-~l  
自动交易系统〔香港期货交易所有限公司〕 \Q?|gfJH  
automatic adjustment mechanism 自动调整机制 X-ki%jp3  
automatic adjustment system 自动调整系统 Zm8 u:  
Automatic Clearing House 自动票据交换所 +'&_V011<  
automatic exchange rates accumulation system 自动化汇率累集系统 I}G}+0geV  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /YugQ.>| l  
automatic teller machine [ATM] 自动柜员机 }Cq9{0by?a  
autopay 自动转帐 sh))[V"8  
available assets 可用资产 @<w9fzi  
available fiscal reserve 现存财政储备 XpAq=p0;  
available profit 可用利润 _F/lY\vm  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 v YmtpKNj%  
average 平均；平均数；海损 aa YQ<  
average basic salary 平均基本薪金 8yo6v3JqC  
average consumer expenditure 平均消费开支；一般消费开支 +q_lYGTiO  
average cost 平均成本 A@  
average cost of land production 增辟土地平均成本 WJh;p: q[  
average daily turnover 平均每日成交额 Ag-?6v  
average daily wage rate 平均每日工资率 lTOM/^L  
average expenditure pattern 平均开支模式 4-nr_ WCm4  
average growth rate 平均增长率 %_@5_S  
average net fixed assets 固定资产平均净值 DneSzqO"o  
average of relatives 相对价格平均数 SeJFZ0p  
average price 平均价格 k4AE`[UE  
average propensity to consume 平均消费倾向；一般消费倾向 [TfV2j* e  
average propensity to save 平均储蓄倾向；一般储蓄倾向 KutgW#+40  
average rate 平均率 : $52Ds!i  
average revenue 平均收入；平均收益 I9G*iu=U   
average stock 平均库存；平均存货 /&!d  
average yearly rent 平均年租 ZEyGqCf3  
avoidance of double taxation 避免双重课税 R#Nd|f<  
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 tDLk ZCP  
@G$<6CG\  
给你加分了