一些有用的会计术语(也不知道发的地方对不对)A

A: P#xn!fMi  
A share Ａ股；甲类股份 #cs!`Ngb+  
abatement of tax 减税；减扣免税额 YV msWuF  
ABN AMRO Bank N.V. 荷兰银行 u;!Rv E8N  
above-the-line expenditure 线上项目支出；经常预算支出 ~
I<y^]2{  
above-the-line receipt 线上项目收入；经常预算收入 $enh45Wy  
ABSA Asia Limited 南非联合亚洲有限公司 ;w>B}v;RE  
absolute change 绝对数值变更 <wC1+/]  
absolute expenditure 实际开支 yiOF&  
absolute guideline figure 绝对准则数字 ^kq!/c3r  
absolute interest 绝对权益 R4/@dA0  
absolute order of discharge 绝对破产解除令 <'-me09C*  
absolute profit margin 绝对利润幅度 FuKNH~MevQ  
absolute value 实值；绝对值 a|NU)mgEI  
absolutely vested interest 绝对既得权益 iCS/~[  
absorbed cost 已吸收成本；已分摊成本 [OcD#~drO  
absorption 吸收；分摊；合并 riL!]'akV  
absorption rate 吸收率；摊配率；分摊率 |#wz)=mD  
ACB Finance Limited 亚洲商业财务有限公司 [xPE?OD  
acceptable form of reciprocity 合理的互惠条件 >MT)=4 9q  
acceptable rate 适当利率；适当汇率 )B_h"5X4\y  
acceptance agreement 承兑协议 zvD5i,I  
acceptance for honour 参加承兑 f/yK|[g~  
acceptor 承兑人；接受人；受票人 >UMnItq(l  
acceptor for honour 参加承兑人 )sHPIxHI  
accident insurance 意外保险 =m:W  
Accident Insurance Association of Hong Kong 香港意外保险公会 7r>W r#  
accident insurance scheme 意外保险计划 K="+2]{I  
accident year basis 意外年度基准 NSq=_8  
accommodation 通融；贷款 5glGlD6R  
accommodation bill 通融票据；空头票据 0YL0Oa+7  
accommodation party 汇票代发人 #7=L
I\  
account balance 帐户余额；帐户结余 St`m52V(5X  
account book 帐簿 YLGLr@:q  
account collected in advance 预收款项 Q)>'fZ)  
account current book 往来帐簿 H<;j&\$q  
account of after-acquired property 事后取得的财产报告 ;j=1 oW  
account of defaulter 拖欠帐目 -
+>am?  
account payable 应付帐款 u
i1
m+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 jq)|Uq'6  
account receivable 应收帐款 bed+Ur&  
account receivable report 应收帐款报表 ;Y\,2b, xh  
account statement 结单；帐单；会计财务报表 UZra'+Wb  
account title 帐户名称；会计科目 $w\, ."y  
accountant's report 会计师报告 V*}zwms6  
Accountant's Report Rules 会计师报告规则 m##=iB|
;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9:o3JGHSc  
Accounting Arrangements 《会计安排》 `t6L'%\  
accounting basis 会计基础 H[ q{R  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;^]A
@WN6_  
Accounting Circular 《会计通告》 @ni~ij  
accounting class 会计类别 Ne 4*MwK  
accounting date 记帐日期；会计结算日期 
v%5(-  
accounting for money 款项核算 /3]|B%W9  
Accounting Officer 会计主任 3)Y:c2  
accounting period 会计报告期；会计期 <.ky1aex7  
accounting policy 会计政策；会计方针 1tW:(~=a;  
accounting practice 会计惯例 Fev3CV$  
accounting principle 会计准则 7w,FA  
accounting record 会计记录 L ]c9
 
accounting report 会计报告 -e>)yM `i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z"Oa5V6[A  
Accounting Society of China 中国会计学会 Vm.@qO*=  
accounting statement 会计报表 @g~sgE}#  
accounting system 会计制度；会计系统 aehMLl9cl  
accounting transaction 会计事项；帐务交易 `'WLGQG  
accounting treatment 会计处理 #9OP.4  
accounting year 会计年度 sjm79/  
accretion 增值；添加 W+?[SnHL/  
accrual 应计项目；应累算数目 Z >=Y  
accrual basis 应计制；权责发生制 ,6"n5Ks}  
accrual basis accounting 应计制会计；权责发生制会计 98^6{p  
accrue 应累算；应计 K8Zk{on  
accrued benefit 应累算利益 UmX[=D|  
accrued charges 应计费用 Wh5O{G@Ut  
accrued cumulative preference share dividend 应累算的累积优先股股息 W?-BT >#s  
accrued expenses 应累算费用 xQap44KPZ  
accrued interest payable 应付利息；应计未付利息 ;4$C$r!t  
accrued interest receivable 应收利息；应计未收利息 b_yXM  
accrued right 累算权益 u,:`5*al{  
accruing profit 应累算的利润 Bw.&3efd  
accumulated fiscal reserve 累积财政储备 0(x@ NGb>{  
accumulated profit 累积利润；滚存溢利 -^v}T/Kl#  
accumulated reserve 累积储备 (p=GR#  
accumulation of surplus income 累积收益盈余 R"`{E,yj  
acquired assets 既得资产 j*d~h$[k  
acquisition 收购；购置；取得 ^~
$&  
acquisition cost 购置成本 -FV'%X$i  
acquisition expenses 购置费用 _`>7 Q),7  
acquisition of 100% interest 收购全部股权 rJp6d:M  
acquisition of control 取得控制权 :n9~H+!  
acquisition of fixed assets 购置固定资产 Ws)X5C=A  
acquisition of shell “买壳” A'iF'<%  
acquisition price 收购价 30+l0\1  
act of God 天灾 4&hqeY3  
acting partner 执事合伙人 / LM  
active market 买卖活跃的市场；交投畅旺的市场；旺市 j9'XZq}  
active partner 积极参与的合伙人 yMl'1W  
active trading 交投活跃 -i5g 8t'  
actual circulation 实际流通  **w~  
actual cost 实际成本 y4We}/-<  
actual expenditure 实际开支；实际支出 H^;S}<pxW  
actual income 实际入息；实际收入；实际收益 Gcz@ze  
actual market 现货市场 z/k~+-6O  
actual price 现货价；实际价格 NqE7[wH  
actual profit 实际利润 -Jo :+

].  
actual quotation 实盘；实际价位；实际报价 Cnci%eo  
actual year basis 按实际年度计算 t<,p-TM]  
actuals 实货 g4aX  
actuarial investigation 精算调查 5dw@g4N %^  
actuarial principle 精算原则 oh0|2I
rM  
actuarial report 精算师报告 b.q"
s6u  
Actuarial Society of Hong Kong 香港精算学会 A>%UYA  
actuarial valuation 精算师估值 +WN>9V0H  
actuary 精算师 '. Hp*9R  
ad referendum agreement 暂定协议；有待覆核的协定 cjC6\.+l3  
ad valorem duty 从价税；按值征税 oV>AFs6  
ad valorem duty system 从价税制 KGmc*Jwy  
ad valorem fee 从价费 wn|@D<  
ad valorem tariff 从价关税 ^
@L l(?  
additional allowance 额外免税额 Z !25xqNCd  
additional amount for unexpired risk 未过期风险的额外款额 p6*a1^lU6  
additional assessable profit 补加应评税利润 p]z54 ~  
additional assessment 补加评税 /3Ix,7  
additional commitment 额外承担 Ny,A#-?  
additional commitment vote 额外承担拨款 MI'l4<>u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W<|K  
additional dependent parent allowance 供养父母额外免税额 0$Y 9>)O  
additional provision 额外拨款 a& aPBv1  
additional stamp duty 附加印花税 >"g<-!p@  
additional tax 补加税罚款；补加税款 vLFaZ
^(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vq:OH H  
adjudged bankrupt 被裁定破产 76Vyhf&7  
adjudicated bankrupt 裁定破产人 G4%M$LJh  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 m4SXH> o  
adjudication of bankruptcy 裁定破产；宣告破产 I5yd )72  
adjudication of insolvency 裁定无力偿还债务 i~B@(,  
adjusted actual 经调整的实数；调整后的实数 =#2qX>?  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^}/ E~Sg7\  
adjusted figure 经调整的数字；调整后的数额 3r:)\E+Q_  
adjusted liabilities 经调整的负债；调整后的负债 fwv T2G4  
adjusted loss 经调整的亏损；调整后的亏损 "Xk%3\{P  
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 %iL@:'?K  
adjusted profit 经调整的利润；调整后的利润 roj04
|  
adjusted surplus 经调整的盈余额；调整后的盈余额 \.;ct  
adjusted value 经调整的价值；调整后的价值 G<-9U}~76  
adjustment 调整；修订；理算〔保险〕 yX.5Y|A<  
adjustment centre 调剂中心 ElR&scXi__  
adjustment lag 调整过程的时间差距；调整时差 +<WRB\W  
adjustment mechanism 调整机制 f@Rpb}zg+C  
adjustment of loss 亏损调整 FWpN:|X BS  
adjustment process 调整过程；调整程序 4:eq{n  
adjustment range 调整幅度 *tfDXQ^mN  
administered exchange rate 受管制汇率 b}&7~4zw  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 a$zm/  
administration expenses 行政费用 3^R][;  
administration fee 手续费；行政费 nR@,ouB-$  
administration in bankruptcy 破产管理 gLSG:7m@  
administration order 遗产管理令 d?&!y]RS#  
administrator 管理人；遗产管理人 =#Cf5s6qt  
administrator of the estate 遗产管理人 vgA!?P3  
admission of debt 债项承认书 acYoOW1G  
admission of proof 接纳债权证明 +V);'"L  
advance 放贷款项；垫付款项；预支款项；预付款项 *- IlF]  
advance account 暂支帐目；预付款帐户 #"p1Qea$  
advance compensation 预付补偿金 +.(}u ,:8  
advance from shareholder 股东垫款 2u*h*/  
advance pending reimbursement 预支以待日后付还 B?lBO V4v4  
advanced economy 先进经济体系 56=K@$L {F  
advancement 预付；预付财产 RnA&-\|*  
advances warrant 垫款令 Bw]L2=d  
advancing 贷出 9
p\Hx#^  
adverse balance 逆差 .W@4vrp
@  
adverse exchange 逆汇 g\\1C2jG  
advertisement addressed to shareholders 在报章刊登的致股东通告 ' MS!ss=r  
advice for collection 托收通知书 mB^I@oZ*  
advice of drawing 提款通知书；汇票通知书 |
IX`(  
advice of payment 付款通知 2^^'t6@  
Advisory Committee [Securities and Futures Commission] ^M(`/1:  
谘询委员会〔证券及期货事务监察委员会〕 R2Rstk  
Advisory Committee on Diversification 经济多元化谘询委员会 (O_t5<A*X  
affidavit 誓章；遗产申报誓章 C*EhexK,}  
affidavit of no receipt 述明无收款的誓章 eN|HJ=  
affiliate 联号；联营公司；附属公司 `b.o&t$L  
affiliated company 附属公司；联号；联营公司 qaMZfA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 IglJEH[+  
affordability 负担能力 H#|Z8^ *Ds  
African Development Bank [AfDB] 非洲开发银行 A eGG  
after-acquired property 事后取得的财产 ),;D;LI{S  
after-hours dealing 市后交易 TvWU[=4Yk  
after-tax profit 税后盈利；税后利润；税后溢利 Ku0H?qft(  
agency agreement 代理协议 .kbr?N,
'  
agency expenses 代理机构的开支 Q k;Kn  
agency fee 代理费 *qO]v9 j  
Agency Law 《代理法》 i{|lsd(+  
agent 代理人；承销人 BbXU|QtY  
agent of company 公司代理人 |z#m  
agent's fee 代理人费；经纪费 Iu-'o  
aggregate 总计；总数；总体数字 ;h,R?mU  
aggregate amount 总款额；总额 65waq~#  
aggregate assets and liabilities 总体资产与负债 uP(B<NfL:'  
aggregate at constant price 按固定价格计算的总体数字 zr3q>]oma  
aggregate demand 总需求 S)\JWXi~:J  
aggregate gross position 总持仓量 @[5_C?2  
aggregate limit 总限额 Mm5U`mB  
aggregate of salaries tax 合计薪俸税
'Vm5Cs$  
aggregate performance 总体表现；总体业绩 z)&naw.  
aggregate supply 总体供应 49xp2{  
aggregate surplus 总盈余 ?z5ne??  
aggregate total 整体总额 Hb A3*2  
aggregate value 总值；合计价值 Z{a{HX[Jx  
aggregated basis 合计基准 ![a/kj  
aggregated net chargeable income 合计应课税入息实额 N#RD:"RS!  
aggregation 合并计算；合计；总和 Q/QQ:t<XUi  
aggregation of incomes of husband and wife 夫妇入息合并计算 '0CXHjZN  
aggregation of property 财产的总和 pcRF:~TE  
agio 差价；贴水 )BF \!sTn  
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》 Evr2|4|O~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment to!mz\F  
《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》 e0v9u
Q%F5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment dysX  
《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》 nW$A^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Z]x5!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :kME  
agreement for a settlement 授产协议 FE8+E\ U?  
agreement for assignment 转让协议 ){O1&|z-
 
agreement for sale 售卖协议；买卖协议 HUU >hq9  
agreement for sale and purchase 买卖协议 qPXANx<^  
agreement for the payment of interest 支付利息协议 zdLVxL>87  
agreement for the repayment of money 还款协议 I;kf #nvao  
agreement of reinsurance 再保险协议 UM4@H1  
Agricultural Bank of China 中国农业银行 .8T\Nr\~2  
air passenger departure tax 飞机乘客离境税 IwTr'}XIw  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 k_*XJ<S!Y  
airport tax 机场税 CF3E]dt  
alcohol duty 酒精税 ~@[(N]=q  
alienation 让与；让渡；转让 lFiq<3Nk  
alimony 生活费；赡养费 ->&BcPLn  
All Ordinaries Index [AOI] 所有普通股指数 LKR==;qn  
all risks 全险；综合险 \#\`!L[1  
All Sales Record for Stock Market 《股票市场成交报告》 F* 3G_V  
Allied Capital Resources Limited 新联财务有限公司 TnN^2:cU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &5kZ{,-eM  
allocation letter 拨款信件 @9_nwf~X4  
allocation of fund 分配款项；预留款项 q4sl=`L5Sp  
allocation of profit 利润分配；溢利分配 (MgL"8TS  
allocation warrant 拨款令 ur/Oc24i1n  
allotment 分配；配股 3E<aiGU  
allotment notice 股份配售通知；配股通知 r+p@X  
allotment of shares 股份分配 d3EjI6R*z  
allowable 可获宽免；免税的 tSEA999  
allowable business loss 可扣除的营业亏损 \g~ws9'~  
allowable expenses 可扣税的支出 _L*f8e8  
allowance 免税额；津贴；备抵；准备金 #joF{M{  
allowance for debts 债项的免税额 Y)'!'J  
allowance for depreciation by wear and tear 耗损折旧免税额 b(q$j/~ zb  
allowance for funeral expenses 殡殓费的免税额 l9_m>X~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?)!SmN/  
allowance for repairs and outgoings 修葺及支出方面的免税额 F1 <489  
allowance to debtor 给债务人的津贴 I$aXnd6)  
alteration of capital 资本更改 /J1S@-  
alternate trustee 候补受托人 9M1a*f
rxZ  
amalgamation 合并 /;(<fh<bY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *TJBPM,  
ambit of charges 征税范围；收费范围 H<V+d^qX\w  
amended valuation 经修订的估值 }x:\69$  
American Commodities Exchange 美国商品交易所 51&|t#8h  
American Express Bank Limited 美国运通银行 vn|TiZ  
American Stock Exchange 美国证券交易所 ,(j>)g2Ob  
amortization 摊销 PzIy">plm  
amount due from banks 存放银行同业的款项 R&NpdW N  
amount due from banks abroad 存放海外银行同业的款项 4|zd84g  
amount due from holding companies 控股公司欠款 b%3Q$wIJ6  
amount due from local banks 存放本港银行同业的款项 ge^!F>whr  
amount due to banks 银行同业的存款 gb]hOB7g  
amount due to banks abroad 海外银行同业的存款 @kwLBAK}@  
amount due to holding companies 控股公司存款 sEoZ1E  
amount due to local banks 本港银行同业的存款 i Bi7|  
amount due to outport banks 外埠银行同业的存款 {udrT"h  
amount for note issue 发行纸币的款额 D8k*0ei&  
amount of bond 担保契据的款额 ~J%R-{U9  
amount of consideration 代价款额 L&:M8xiA~$  
amount of contribution 供款数额 uAp -$?  
amount of indebtedness 负债款额 q|n97.vD  
amount of principal of the loan 贷款本金额 ~@%(RMJm&  
amount of rates chargeable 应征差饷数额 sk#9x`Rw  
amount of share capital 股本额 h^['rmd  
amount of sums assured 承保款额 BD hLz  
amount of variation 变动幅度 !$D&6M|C8l  
amount of vote 拨款数额 w|&,I4["  
amount payable 应付款额 :0B |<~lX  
amount receivable 应收款额 |$M@09,F"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !-KCFMvT  
analysis 分析 HvAE,0N  
ancillary risk 附属风险 2y^U
k,g  
annual account 周年帐目；周年帐目报表；年度决算；年结 M,&tA1CH  
annual accounting date 年结日期 ; Zh9^0  
annual allowance 每年免税额；年积金；年度津贴；年津 cE^kpnVq|<  
annual balance 年度余额 :[L{KFQU  
annual disposable income 每年可动用收入 ~@xT]D!BQ  
annual estimates 周年预算 D._{E*vg  
annual fee 年费 U%Dit  
annual general meeting 周年大会 j -#E?&2  
annual growth rate 年增率；每年增长率 vZ:G8K)o(  
annual long-term supplement 长期个案每年补助金 (2: N;  
annual pensionable emolument 可供计算退休金的年薪 : @s8?eg  
annual report 年报 +:}kZDl@ X  
Annual Report on the Consumer Price Index 《消费物价指数年报》 XxhsPFv  
annual return 周年报表；周年申报表；每年报税表格 YQN.Ohtv*F  
Annual Return Rules 《周年报表规则》 Z#CxQ D%\  
annual review of consumer prices 每年消费物价回顾 g+igxC}2z  
annual roll-forward basis 逐年延展方式 /d[Mss  
annual salary 年薪 >g=^,G}y  
annual statement 年度报表；年度决算表 TKK,Y{{  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1d`cTaQ-  
annuitant 年金受益人 K-Re"zsz  
annuity 年金 8098y,mQe  
annuity contract 年金合约 }(m1ql  
annuity on human life 人寿年金 4/b(Y4$,[r  
antecedent debt 先前的债项 ,cLH
*@  
ante-dated cheque 倒填日期支票 t5%T
S:u  
anticipated expenditure 预期开支 9`&?hi49nK  
anticipated net profit 预期纯利 S3ErH,XB.  
anticipated revenue 预期收入 0%/,>IR>r  
anti-inflation measure 反通货膨胀措施 |4=ihB9+  
anti-inflationary stance 反通货膨胀立场 gRHtgR)T3  
apparent deficit 表面赤字 n4Vwao/9x  
apparent financial solvency 表面偿债能力  64SW  
apparent partner 表面合伙人 Bu&So|@TL  
application for personal assessment 个人入息课税申请书 [Uswf3  
application of fund 资金应用
S[Vtq^lU  
application to release as liquidator and to destruct the books of accounts and documents d60c$?"]a(  
申请免除清盘人职务及毁灭帐簿与文件 Qr<AV:  
appointed actuary 委任精算师 ^,LtEwd~Y  
appointed auditor 委任核数师；委任审计师 X)8e4~(?  
appointed trustee 委任的受托人 |ribWCv0  
appointer 委任人 gglf\)E;}E  
apportioned pro rata 按比例分摊 B4@fY

 
apportionment 分配；分摊 XWJ SLN(O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \Ps5H5Qk;  
apportionment formula 分摊方程式 VDG|>#[!  
apportionment of estate duty 遗产税的分摊
&0s*PG  
appraisal 估价；评估 TM)u?t+[  
appreciable growth 可观增长 X2LV&oi  
appreciable impact 显着影响 >$Fp}?xX
 
appreciable increase 可观增长 Z A[)  
appreciation 增值；升值 00"CC  
appreciation against other currencies 相对其他货币升值 ?5`{7daot  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V- /YNRV  
appreciation tax 增值税 AH|Y<\  
appropriation 拨款；拨用；拨付 }4Zkf<#7$  
appropriation account 拨款帐目 f`,
-b  
Appropriation Bill 拨款法案
5lGQ#r  
appropriation-in-aid system 补助拨款办法 7"#f!.E  
approved assets 核准资产 B4IBuS  
approved basket stock 认可一篮子证券 ,'u*ZB;  
approved budget 核准预算 W-1sU g[AN  
approved charitable donation 认可慈善捐款 >G&^?5  
approved charitable institution 认可慈善机构 ;ed#+$Na  
approved currency 核准货币；认可货币 Zd$JW=KR]l  
approved estimates 核准预算 J||E;=%f-Q  
approved estimates of expenditure 核准开支预算 7H4L-J3  
approved overseas insurer 核准海外保险人  >9{zQf!  
approved overseas trust company 核准海外信托公司 Z/gsCYS3F  
approved pooled investment fund 核准汇集投资基金 76_<xUt{  
approved provident fund scheme 认可公积金计划 N\'TR6_,b  
approved provision 核准拨款 !W~QT}  
approved redeemable share 核准可赎回股份 X{`1:c'x  
approved regional stock 认可地区性证券 i@XB&;*c\  
approved retirement scheme 认可退休金计划 P<vo;96JT  
approved subordinated loan 核准附属贷款 ##v`(#fu  
arbitrage 套戥；套汇；套利 ;?zF6zv
Q  
arbitrageur 套戥者；套汇者 07FT)Q
TE  
arbitrary amount 临时款项 fCg@FHS&^  
arrangement 措施；安排；协定 ';Nu&D#Ph  
arrears 欠款 St+ "ih%  
arrears of pay 欠付薪酬 :G#KB'  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?,>5[Ha^?  
articles of association 组织章程；组织细则；组织章程细则 S@Iw;V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 oPsK:GC`U  
ascertainment of profit 确定利润 NCn`}QP  
"Asia Clear" “亚洲结算系统” "H$@b`)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \ADLMj`F|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <<sE`>)  
Asian Development Fund [ADF] 亚洲发展基金 #jm@N7OZ  
Asian dollar bond 亚洲美元债券 =DC3a3&%  
Asian dollar market 亚洲美元市场 ~;8I5Sge  
Asian dollar rate 亚洲美元利率 x}|+sS,g  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 I>aGp|4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^&NN]?  
asked price 沽盘；喊价；索价；卖方报价 e8-ehs>  
assessable income 应评税入息 T<6G
cI>A  
assessable loss 应评税亏损 l#$TYJi  
assessable profit 应评税利润 *7Xzht&f  
assessable value 应评税值 z0 \N{rP&  
assessed profit 估定利润 gHZqA_*T8U  
assessed value 经评估价值 O:IQ!mzV5  
assessment 评税；评定；估价；评税单 AuXs B  
assessment number 评税编号；估价编号 W~yLl%  
assessment of additional tax 补加税评税 s&VOwU  
assessment of performance 业绩评估；实绩评价 `BjR.xMv  
Assessor 评税主任 )b0];&hw]  
asset price bubbles 资产价格泡沫 oqYt/4^Q  
asset-backed securities 具资产保证的证券 nA+F  
assets accretion 资产增值 :3O5ET'1  
assets and liabilities 资产与负债 eF5;[v  
assets betterment statement 资产递增表；资产改进表 ^BiPLQ  
assets lending 实物放款；有抵押贷款 n]iyFZ`9  
assets of the company passing on the death 死者去世时转移的公司资产 %J!NL0x_  
assets pledged as security for liabilities 用作负债抵押的资产 +{e`]t>_  
assets portfolio 资产投资组合 R5ZIC4p  
assets price 资产价格 -=mwy  
assets quality 资产质素 VE$t%QT  
assets realization 资产变现 j8a[
(  
assets refinancing arrangement 资产再集资安排 g YUTt  
assets securitization 资产证券化 7 >bMzdH  
assets situated outside Hong Kong 在香港以外地方的资产 $w/E9EJ)3A  
assets stripping 削减资产；拆卖资产 mX;H((  
assets value 资产值 Cfv]VQQE  
assignee 承让人 p/&HUQQk  
assignment 转让；转让书；转让契 kC`Rd:5  
assignment of interest 权益转让 zN")elBi  
assignment of letters patent and trade mark 专利证书及商标转让 X}W)3v  
assignment of property 物业转让；物业转让书 ^1 ;BiQ  
assignment right 转让权 P,ydt  
assignor 转让人 ^V.'^=l  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 h/?6=D{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 SY T$3|a  
associate member 附属会员 ;MPKJS68@  
associated body corporate 相联法人团体 9go))&`PJL  
associated company 相联公司；联属公司 oj@g2H5P  
associated corporation 相联法团 CmnHh~%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F>-}*o  
公认会计师公会〔英国〕 m#n]Wgp'  
Association of Futures Exchange Brokers 香港期货经纪协会 8wmQ4){  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b 4OnZ;FI  
association of underwriters 承保人组织 ^{[[Z.&R?  
assumption of control 接管 ;_N5>3C:  
assurance 担保；保险；转易；转易书 aq$q ~,E  
assurance of interest 权益的转易 ,Xtj;@~-  
at 19XX price 按一九ＸＸ年价格计算 KUKI qAA  
at a discount 按赔价计算；按贴水价格计算；打折扣 J>h;_jA  
at a premium 按溢价计算；按升水价格计算 EEwWucQ  
at call 通知付款；按通知 c1#+Vse  
at constant market price 按固定市价计算 GHG,!C  
at constant price 按固定价格计算 :)4*^a/lC  
at cost 按成本计算 iRt*A6`m+  
at current market price 按当时市价计算；按现时市价计算 {SdO9Yy?@7  
at current price 按当时价格计算；按现时价格计算 q.T:0|  
at factor cost 按要素成本计算；按生产要素成本计算 H,K`6HH  
at money-of-the-day price 按付款当日价格计算 ?1w"IjUS  
at or better 按指定或较佳价位〔买卖指令〕 ag;dc  
at par 按面值计算；平价 FN\GE\H  
at sight 见票即付 kOI !~Qk  
at the close 按收市盘 "dtlME{Bx  
at the opening 按开市盘 %/pc=i|+  
attestation 见证；见证条款 &*gbK6JB  
at-the-money option 平价期权 y-a|Lu*  
attorney 受权人；受托代表人 E1(1E?}!  
attornment 新拥有人承认书 ^P$7A]!  
attributable profit 可归属利润 FYl3c   
attributable share value 可归属股份价值 $[z<oN_Q  
Auckland Stock Exchange 奥克兰证券交易所 ?cK]C2Ak
  
auction 拍卖 $5A^'q  
auctioneer 拍卖商
,g|2NjUAc  
audit 审计；核数 Uk'U?9O  
Audit Commission 审计署 -;Uj|^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1`l;xw1W  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 D#0O[F@l##  
audit review 帐目审查
h<NRE0-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <\aU"_D   
audited account 审计帐目；经审计的帐目 ;?~ 9hN!  
audited annual account 经审计的周年帐目 '[0YIn  
audited balance sheet 经审计的资产负债表 Pa&4)OD  
auditor 核数师；核数主任；审计师 9g]M4*?C9P  
auditor's certificate 核数师证明书；审计师证明书 1<,/ -H  
auditor's report 核数师报告；审计师报告 lT,+bU  
Aussie bond 澳元债券 >r}Vf9 5[N  
austerity budget 紧缩预算 ]sL45k2W  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 dG0VBE  
Australia All Ordinaries Index 澳洲所有普通股票指数 KB[QZ`"%!  
Australian Dollar [AUD] 澳元 ChE_unw  
Australian Options Market 澳大利亚期权市场 vgThK9{m;  
Australian Securities Commission 澳洲证券事务监察委员会 8Q(8b@ZO,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 n9] ~  
Australian Stock Exchange 澳大利亚证券交易所 P%)b+H{$h  
Austrian Schilling [ATS] 奥地利先令 Le@? /  
authentication 认证；鉴证 sfI N)jh  
authority to purchase 委托购买证；委购书 BX3lPv  
authorization 认可；核准；授权；授权书 i0ybJOa4  
authorization by direction 指示授权 [cpNiw4e  
authorization by instruction 指令授权 L|\Diap  
authorization by warrant 令状授权 +)gB9DoK  
authorization of unit trust 单位信托的认可 O-!,Jm   
authorized agent 指定代理人  `{}@@]  
authorized capital 法定资本 &J(!8y*QyE  
authorized clerk 出市员 r/PKrw sC  
authorized dealer 认可交易商 R|Y~u*D  
authorized financial institution 认可财务机构 U ~1SF  
authorized fund 认可基金 8&.-]{Z  
authorized fund house 获授权的基金公司；认可基金公司 JXm?2/  
authorized institution 认可机构 XeU<^ [  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8R4qU!M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Sk=N [hwU  
authorized insurer 获授权保险人；获认可承保人 it,w^VU_]  
authorized investment 特准投资项目 k?j Fh6%  
authorized person 获授权人 ipZHSA  
authorized representative 获授权代表 &yLc1#H  
authorized share capital 法定股本 @]?R2bI  
automated quotation system 自动报价系统 aU(tu2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] H.~bD[gA  
自动交易系统〔香港期货交易所有限公司〕 3_zSp
.E\l  
automatic adjustment mechanism 自动调整机制 D9o*8h2$  
automatic adjustment system 自动调整系统 qjLo&2)  
Automatic Clearing House 自动票据交换所 aQ|hi F}  
automatic exchange rates accumulation system 自动化汇率累集系统 8*Zvr&B,G  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 4bI*jEc\[  
automatic teller machine [ATM] 自动柜员机 ~6d5zI4\  
autopay 自动转帐 F$yeF^\g  
available assets 可用资产 [Vp\$;\nT  
available fiscal reserve 现存财政储备 Le&;g4%  
available profit 可用利润 T2|:nC)@  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ML=z<u+  
average 平均；平均数；海损 ^:z7E1~  
average basic salary 平均基本薪金 f3&/r  
average consumer expenditure 平均消费开支；一般消费开支 ";dU-\3M  
average cost 平均成本 sN]Z #7  
average cost of land production 增辟土地平均成本 rPO}6lsc  
average daily turnover 平均每日成交额 `qu]Pxk  
average daily wage rate 平均每日工资率 hdj%|~Fj  
average expenditure pattern 平均开支模式 
MaErx\  
average growth rate 平均增长率 TzrW   
average net fixed assets 固定资产平均净值 &+- e  
average of relatives 相对价格平均数 v#Upw\!  
average price 平均价格 nh;y:Bi  
average propensity to consume 平均消费倾向；一般消费倾向 Qlh?
iA  
average propensity to save 平均储蓄倾向；一般储蓄倾向 6~@5X}^<0  
average rate 平均率 or.\)(m#(  
average revenue 平均收入；平均收益 5"gL
.Ez  
average stock 平均库存；平均存货 __(V C:  
average yearly rent 平均年租 all*P #[X  
avoidance of double taxation 避免双重课税 ]M\q0>HoJ  
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 f{_)rsqf  
veO?k.u(  
给你加分了