一些有用的会计术语(也不知道发的地方对不对)A

A: Vi?~0.Z
%  
A share Ａ股；甲类股份 >.O*gv/_  
abatement of tax 减税；减扣免税额 ngkeJ)M0$  
ABN AMRO Bank N.V. 荷兰银行 '^F|k`$r  
above-the-line expenditure 线上项目支出；经常预算支出 \;B$hT7z*  
above-the-line receipt 线上项目收入；经常预算收入 Q 9gFTLQ  
ABSA Asia Limited 南非联合亚洲有限公司 (:y,CsR}4  
absolute change 绝对数值变更 }Uwkef.Q  
absolute expenditure 实际开支 27*(oT  
absolute guideline figure 绝对准则数字 1Oca@E\Z.  
absolute interest 绝对权益 ^Azt.\fMX  
absolute order of discharge 绝对破产解除令 & GzhcW~
 
absolute profit margin 绝对利润幅度 @RoRNat  
absolute value 实值；绝对值 0(hv#C4  
absolutely vested interest 绝对既得权益 orQV'  
absorbed cost 已吸收成本；已分摊成本 17n+4J]  
absorption 吸收；分摊；合并 V^Mf4!A(y  
absorption rate 吸收率；摊配率；分摊率 wKi}@|0[
@  
ACB Finance Limited 亚洲商业财务有限公司 }KD7 Y  
acceptable form of reciprocity 合理的互惠条件 4l%?mvA^m  
acceptable rate 适当利率；适当汇率 6& &}P79  
acceptance agreement 承兑协议 Pi"~/MGP$  
acceptance for honour 参加承兑 iFwyh`Bcg  
acceptor 承兑人；接受人；受票人 |`k1zc)9  
acceptor for honour 参加承兑人 fNAo$O4cm  
accident insurance 意外保险 0[2BY]`Z.  
Accident Insurance Association of Hong Kong 香港意外保险公会 (ifqwl62  
accident insurance scheme 意外保险计划 FD XWF
J  
accident year basis 意外年度基准 E*r
 
accommodation 通融；贷款 @tE&<[e  
accommodation bill 通融票据；空头票据 Rg8m4xw  
accommodation party 汇票代发人 s}[A4`EWH  
account balance 帐户余额；帐户结余 ;o_V!<$  
account book 帐簿
43{_Y]  
account collected in advance 预收款项 PQU3s$
 
account current book 往来帐簿 w;yiX<t<  
account of after-acquired property 事后取得的财产报告 z@Z_] h  
account of defaulter 拖欠帐目 xqQ~|  
account payable 应付帐款 %0+h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <=)D=Ax/_[  
account receivable 应收帐款 3XApY'  
account receivable report 应收帐款报表 \tiUEE|k  
account statement 结单；帐单；会计财务报表 g:uvoMUD  
account title 帐户名称；会计科目 a+YR5*&[OO  
accountant's report 会计师报告  4]D
Ah  
Accountant's Report Rules 会计师报告规则 z\Pe{J  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .# !'c  
Accounting Arrangements 《会计安排》 Nl$gU3kL  
accounting basis 会计基础 hs!UX=x|  
accounting by Official Receiver 破产管理署署长呈交的帐目 (c(-E|u.  
Accounting Circular 《会计通告》 )KaLSL>  
accounting class 会计类别 wVvqw/j*f  
accounting date 记帐日期；会计结算日期 P7'oXtW{o  
accounting for money 款项核算 KrdZEi vb  
Accounting Officer 会计主任 }@rg5$W  
accounting period 会计报告期；会计期 9S:
{  
accounting policy 会计政策；会计方针 v+!y;N;Q  
accounting practice 会计惯例 fCt^FU  
accounting principle 会计准则 /R
J6nmN@}  
accounting record 会计记录 cX|[WT0[I  
accounting report 会计报告 .%x"t>]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;NiArcAS!  
Accounting Society of China 中国会计学会 W"b&M%y|  
accounting statement 会计报表 QMXD9H0{  
accounting system 会计制度；会计系统 O8K@&V
p  
accounting transaction 会计事项；帐务交易 wMH[QYb<*  
accounting treatment 会计处理 Ss@u,`pr  
accounting year 会计年度 Xmap9x  
accretion 增值；添加 Q vv\+Jp^  
accrual 应计项目；应累算数目 p3M#XC_H]  
accrual basis 应计制；权责发生制 rxs~y{Xi  
accrual basis accounting 应计制会计；权责发生制会计 Z&+NmOY4  
accrue 应累算；应计 /v}P)&  
accrued benefit 应累算利益 zuC58B  
accrued charges 应计费用 <ICZ"F`S  
accrued cumulative preference share dividend 应累算的累积优先股股息 1A7%0/K-]  
accrued expenses 应累算费用 lv<iJH\  
accrued interest payable 应付利息；应计未付利息 .-SDo"K.h  
accrued interest receivable 应收利息；应计未收利息 g  ,/a6M  
accrued right 累算权益 D~G5]M,}$  
accruing profit 应累算的利润 ]}mly`Fw  
accumulated fiscal reserve 累积财政储备 d\~p5_5.  
accumulated profit 累积利润；滚存溢利 L.C ^E7;Z_  
accumulated reserve 累积储备 z
Y7*[!c2  
accumulation of surplus income 累积收益盈余 (v|r'B9b  
acquired assets 既得资产 "rme~
w Di  
acquisition 收购；购置；取得 T"L0Iy!k;  
acquisition cost 购置成本 Ys"|</;dbj  
acquisition expenses 购置费用 [D*J[?yt  
acquisition of 100% interest 收购全部股权 +3M$3w{2  
acquisition of control 取得控制权 eV[`P&j_C  
acquisition of fixed assets 购置固定资产 8q]J;T
  
acquisition of shell “买壳” Wmzq  
acquisition price 收购价 !1ML%}vvB,  
act of God 天灾 t{/hkXq]  
acting partner 执事合伙人 ,sO:$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (H&@u9K?a?  
active partner 积极参与的合伙人 qSFc=Wwc  
active trading 交投活跃 vVI6m{zYV  
actual circulation 实际流通 rPRrx-A  
actual cost 实际成本 38[)[{G)Hv  
actual expenditure 实际开支；实际支出 cvZni#o2)  
actual income 实际入息；实际收入；实际收益 ?j1_ n,d  
actual market 现货市场 a$
w},= `E  
actual price 现货价；实际价格 VK@$JwdL  
actual profit 实际利润 U8CWz!;Qz  
actual quotation 实盘；实际价位；实际报价 6BDt.bG  
actual year basis 按实际年度计算 +68+PhHF  
actuals 实货 2{Wo-B,wt~  
actuarial investigation 精算调查 UH5w7M  
actuarial principle 精算原则 EoKC8/  
actuarial report 精算师报告 z7-`Y9Ypd  
Actuarial Society of Hong Kong 香港精算学会 E|pk
.
 
actuarial valuation 精算师估值 3^!Hl8P7  
actuary 精算师 g d  z  
ad referendum agreement 暂定协议；有待覆核的协定 aRbx   
ad valorem duty 从价税；按值征税 lkV6qIj  
ad valorem duty system 从价税制 ,VPbUo@  
ad valorem fee 从价费 S3SV.C:z>  
ad valorem tariff 从价关税 'I&|1I^  
additional allowance 额外免税额 ,`;jvY~Ec  
additional amount for unexpired risk 未过期风险的额外款额 Uh>.v |P6  
additional assessable profit 补加应评税利润 |r5e{  
additional assessment 补加评税 aGpCNc{+  
additional commitment 额外承担 Hl4\M]]/&  
additional commitment vote 额外承担拨款 ddoST``G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 HV ;;  
additional dependent parent allowance 供养父母额外免税额 D,MyI#  
additional provision 额外拨款 Ej' 7h~=v  
additional stamp duty 附加印花税 *Wzwbwg  
additional tax 补加税罚款；补加税款 h2"9"*S1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -g:lOht  
adjudged bankrupt 被裁定破产 DKh}Y !Q=:  
adjudicated bankrupt 裁定破产人 L'>s(CR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1<`
9HCm  
adjudication of bankruptcy 裁定破产；宣告破产 =K&#.r  
adjudication of insolvency 裁定无力偿还债务 >[a FOA  
adjusted actual 经调整的实数；调整后的实数 fGb7=Fk  
adjusted current assets 经调整的流动资产；调整后的流动资产 I[ai:   
adjusted figure 经调整的数字；调整后的数额 mKV'jm0  
adjusted liabilities 经调整的负债；调整后的负债 1xz\=HOT  
adjusted loss 经调整的亏损；调整后的亏损 [_h%F,_ A  
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 gF3TwA
r  
adjusted profit 经调整的利润；调整后的利润 lY.B  
adjusted surplus 经调整的盈余额；调整后的盈余额 "ml?7Xl,n  
adjusted value 经调整的价值；调整后的价值 Yj) e$f  
adjustment 调整；修订；理算〔保险〕 Xq|nJ|h  
adjustment centre 调剂中心 WM/#.  
adjustment lag 调整过程的时间差距；调整时差 Mec{_jiH&D  
adjustment mechanism 调整机制 8 4z6zFv?Q  
adjustment of loss 亏损调整 2 #KoN8%  
adjustment process 调整过程；调整程序 -&imjy<  
adjustment range 调整幅度 F<5nGx cC  
administered exchange rate 受管制汇率 "9qp"%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ):krJ+-/y  
administration expenses 行政费用 cqEHYJ;B  
administration fee 手续费；行政费 Xem 05%,  
administration in bankruptcy 破产管理 wy''tqg6  
administration order 遗产管理令 `K w7"  
administrator 管理人；遗产管理人 Y~az!8j;Z  
administrator of the estate 遗产管理人 kBbl+1{H  
admission of debt 债项承认书 Uh.Sc:trA  
admission of proof 接纳债权证明 9mQ#L<Ps  
advance 放贷款项；垫付款项；预支款项；预付款项 vXb:  
advance account 暂支帐目；预付款帐户 $_)=8"Sn  
advance compensation 预付补偿金 ,<sm,!^<r  
advance from shareholder 股东垫款 {DT4mG5  
advance pending reimbursement 预支以待日后付还 eZNitGaU  
advanced economy 先进经济体系 DF'8GF&Rp  
advancement 预付；预付财产 nX._EC  
advances warrant 垫款令 6yI}1g  
advancing 贷出 k,rWa  
adverse balance 逆差 FSU<Y1|XM  
adverse exchange 逆汇 H>.B99vp  
advertisement addressed to shareholders 在报章刊登的致股东通告 >dk9f}7-  
advice for collection 托收通知书 ('t kZt%8  
advice of drawing 提款通知书；汇票通知书 >!}`%pk(  
advice of payment 付款通知 QsOhz  
Advisory Committee [Securities and Futures Commission] u?kD)5Nk  
谘询委员会〔证券及期货事务监察委员会〕 !qA8Zky_  
Advisory Committee on Diversification 经济多元化谘询委员会 |z~LzSJv  
affidavit 誓章；遗产申报誓章 &3Tx@XhO  
affidavit of no receipt 述明无收款的誓章 x5OC;OQc  
affiliate 联号；联营公司；附属公司 1kmQX+f
  
affiliated company 附属公司；联号；联营公司 O%-h&C3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7 jjU  
affordability 负担能力 VFO\4:.  
African Development Bank [AfDB] 非洲开发银行 [?KJ9~+0  
after-acquired property 事后取得的财产 t+Z`n(>  
after-hours dealing 市后交易 ?U_9{}r  
after-tax profit 税后盈利；税后利润；税后溢利 ~GG?GB  
agency agreement 代理协议 <*
u C  
agency expenses 代理机构的开支 55-D\n<  
agency fee 代理费 9cQ_mgch  
Agency Law 《代理法》 G;TsMq  
agent 代理人；承销人 wVqd$nsY"  
agent of company 公司代理人 : ,p||_G&  
agent's fee 代理人费；经纪费 bC~~5Cm  
aggregate 总计；总数；总体数字 Q2/.6O8  
aggregate amount 总款额；总额 ~Fw<eY  
aggregate assets and liabilities 总体资产与负债 ]TSg!H  
aggregate at constant price 按固定价格计算的总体数字 m_*R.a  
aggregate demand 总需求 .#fPw_i  
aggregate gross position 总持仓量 :[sOKV i  
aggregate limit 总限额 z/1{OL  
aggregate of salaries tax 合计薪俸税 EA|k5W*b  
aggregate performance 总体表现；总体业绩 aV>aiR=  
aggregate supply 总体供应 .0|
=[|  
aggregate surplus 总盈余 Q>8pP\ho  
aggregate total 整体总额 rGlRAn#?,  
aggregate value 总值；合计价值 5j{Np,K  
aggregated basis 合计基准 r7 VXeoX  
aggregated net chargeable income 合计应课税入息实额 NP/>H9Q2%  
aggregation 合并计算；合计；总和 zoP%u,XL  
aggregation of incomes of husband and wife 夫妇入息合并计算 @Z;
1 g  
aggregation of property 财产的总和 F Z!J  
agio 差价；贴水 Y-p<qL|_  
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》 \k@Z7+&7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment dB;3.<S=  
《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》 "&lN\&:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Z0ReWrl;`  
《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》 ~ y;y(4<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment jxw_*^w"  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 R8
&|+ya  
agreement for a settlement 授产协议 <y)E>Fl  
agreement for assignment 转让协议 phP>3f.T  
agreement for sale 售卖协议；买卖协议 ip``v0Nf  
agreement for sale and purchase 买卖协议 Yv)aAWEa  
agreement for the payment of interest 支付利息协议 *Msr15  
agreement for the repayment of money 还款协议 Dag`>|my  
agreement of reinsurance 再保险协议 6T+  
Agricultural Bank of China 中国农业银行 GK{{7B  
air passenger departure tax 飞机乘客离境税 RY=1H  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 b2kWjg.4  
airport tax 机场税 0oU=RbC  
alcohol duty 酒精税 Lw*]EG|?  
alienation 让与；让渡；转让 )%Ru#}1X6  
alimony 生活费；赡养费 a<m-V&4x  
All Ordinaries Index [AOI] 所有普通股指数 GBP-V66  
all risks 全险；综合险 ._CP% R  
All Sales Record for Stock Market 《股票市场成交报告》 <7n]Ai@Y  
Allied Capital Resources Limited 新联财务有限公司 1H{jy^sP7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 R$m`Z+/@  
allocation letter 拨款信件 iOqk*EL_r\  
allocation of fund 分配款项；预留款项 7Kf}O6nE  
allocation of profit 利润分配；溢利分配 (~s|=Hxq|-  
allocation warrant 拨款令 f9TV%fG?  
allotment 分配；配股 & ,L9OU  
allotment notice 股份配售通知；配股通知 xx8U$,Ng  
allotment of shares 股份分配 :reTJQwr  
allowable 可获宽免；免税的
Z$'IBv  
allowable business loss 可扣除的营业亏损 ]gEhE  
allowable expenses 可扣税的支出 $-vo}k%M  
allowance 免税额；津贴；备抵；准备金 .L;@=Yg)  
allowance for debts 债项的免税额 ,EEPh>cXc  
allowance for depreciation by wear and tear 耗损折旧免税额 $%2H6Eg0  
allowance for funeral expenses 殡殓费的免税额 /_\W+^
fE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4MW ]EQ-  
allowance for repairs and outgoings 修葺及支出方面的免税额 uQeu4$k!  
allowance to debtor 给债务人的津贴 bAF )Bli  
alteration of capital 资本更改 i0pU!`0  
alternate trustee 候补受托人 Tby,J B^U  
amalgamation 合并 SKXD^OH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F}X0',  
ambit of charges 征税范围；收费范围 7m1KR#j  
amended valuation 经修订的估值 Q\kub_I{@  
American Commodities Exchange 美国商品交易所
Sm|(  
American Express Bank Limited 美国运通银行 m)&znLA
 
American Stock Exchange 美国证券交易所 SEF6B45}1  
amortization 摊销 \#dl6:"  
amount due from banks 存放银行同业的款项 Q M1F?F  
amount due from banks abroad 存放海外银行同业的款项 F#V q#|_)>  
amount due from holding companies 控股公司欠款 p-$Cs _{Z  
amount due from local banks 存放本港银行同业的款项 \ijMw  
amount due to banks 银行同业的存款 GAEO$e:  
amount due to banks abroad 海外银行同业的存款 rZwB>c  
amount due to holding companies 控股公司存款 TGV  
amount due to local banks 本港银行同业的存款 S~F`  
amount due to outport banks 外埠银行同业的存款 7#-y-B]l  
amount for note issue 发行纸币的款额 :w-`PYJ%G  
amount of bond 担保契据的款额 Jb(Y,LO^  
amount of consideration 代价款额 sR_xe}-  
amount of contribution 供款数额 {'bip`U.  
amount of indebtedness 负债款额 ?Zcj}e.r  
amount of principal of the loan 贷款本金额 \pY^^ l*  
amount of rates chargeable 应征差饷数额 -50AX1h31:  
amount of share capital 股本额 ;Zut@z4\  
amount of sums assured 承保款额 JlZ0n;  
amount of variation 变动幅度 jO'|mGUM  
amount of vote 拨款数额 ]tt} #  
amount payable 应付款额 ?m"|QS!!K  
amount receivable 应收款额 LSd*|3E}n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8cVzFFQP  
analysis 分析 5EeDHsvV9  
ancillary risk 附属风险 8+'C_t/0i  
annual account 周年帐目；周年帐目报表；年度决算；年结 n:#TOU1ix<  
annual accounting date 年结日期 (36K3=Qa  
annual allowance 每年免税额；年积金；年度津贴；年津 2x}6\t  
annual balance 年度余额 /c-nE3+rn  
annual disposable income 每年可动用收入 ,Og4 ?fS  
annual estimates 周年预算 _ PWj(});  
annual fee 年费 ]/dVRkZeAE  
annual general meeting 周年大会 TKI$hc3|L  
annual growth rate 年增率；每年增长率 D`o<,Y  
annual long-term supplement 长期个案每年补助金 3y`F<&sA  
annual pensionable emolument 可供计算退休金的年薪 f7<pEGb  
annual report 年报 .v`b[4M4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e~\QE0Oe:  
annual return 周年报表；周年申报表；每年报税表格 zlf}.  
Annual Return Rules 《周年报表规则》 Hi,t@!
!  
annual review of consumer prices 每年消费物价回顾 ffcLuXa  
annual roll-forward basis 逐年延展方式 
@}LZ! y  
annual salary 年薪 KL3<Iz]  
annual statement 年度报表；年度决算表 ]]uHM}l  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 l";'6;g  
annuitant 年金受益人 L-h$Z
0]_F  
annuity 年金 oXYMoi  
annuity contract 年金合约 6rDfQ`f\p  
annuity on human life 人寿年金 6Wf^0ok  
antecedent debt 先前的债项 z
V.pol  
ante-dated cheque 倒填日期支票 Tz-X o  
anticipated expenditure 预期开支 cCdX0@hY  
anticipated net profit 预期纯利 2qj{n+  
anticipated revenue 预期收入 V[hK2rVH.  
anti-inflation measure 反通货膨胀措施 \,xFg w4  
anti-inflationary stance 反通货膨胀立场 ~1(j&&kXet  
apparent deficit 表面赤字 t/p $  
apparent financial solvency 表面偿债能力 1~5trsB+5  
apparent partner 表面合伙人 G$JFuz)|  
application for personal assessment 个人入息课税申请书 oRY!\ADR  
application of fund 资金应用 jX */piSq  
application to release as liquidator and to destruct the books of accounts and documents /oP^'""@je  
申请免除清盘人职务及毁灭帐簿与文件 8L{u}|{  
appointed actuary 委任精算师 h/ep`-YaH  
appointed auditor 委任核数师；委任审计师 Je7RrCz  
appointed trustee 委任的受托人 3fkk [U  
appointer 委任人  t@B(+
 
apportioned pro rata 按比例分摊 mh`|=M]8E  
apportionment 分配；分摊 Dgi~rr1`'s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #}yTDBt  
apportionment formula 分摊方程式 8 %Sb+w07  
apportionment of estate duty 遗产税的分摊 Y& {|Sw7?  
appraisal 估价；评估 T{Zwm!s  
appreciable growth 可观增长 vv5i? F  
appreciable impact 显着影响 =!.mGW-Q}  
appreciable increase 可观增长 (Wj2?k/]  
appreciation 增值；升值 gRgog*z  
appreciation against other currencies 相对其他货币升值 Px;Cg 6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;u-4KK  
appreciation tax 增值税 v.g"{us  
appropriation 拨款；拨用；拨付 ]> G&jd7  
appropriation account 拨款帐目
igkz2SI  
Appropriation Bill 拨款法案 trYTs,KV  
appropriation-in-aid system 补助拨款办法 z'MS#6|}  
approved assets 核准资产 ?b:_AO&  
approved basket stock 认可一篮子证券 -T_\f?V88  
approved budget 核准预算 _j ;
3-m  
approved charitable donation 认可慈善捐款 t&RruwN_;  
approved charitable institution 认可慈善机构 +"!aM?o  
approved currency 核准货币；认可货币 B;t=B_oK  
approved estimates 核准预算 E_:QSy5G  
approved estimates of expenditure 核准开支预算 .{so  
approved overseas insurer 核准海外保险人 1mW%  
approved overseas trust company 核准海外信托公司 oyeG$mpg  
approved pooled investment fund 核准汇集投资基金 YD_]!HK}  
approved provident fund scheme 认可公积金计划 AFm1t2,+;  
approved provision 核准拨款 < oI8-f  
approved redeemable share 核准可赎回股份 AXW!]=?X  
approved regional stock 认可地区性证券 nWgv~{,x  
approved retirement scheme 认可退休金计划 7TWNB{ K_  
approved subordinated loan 核准附属贷款 P]6}\ ]~  
arbitrage 套戥；套汇；套利 o$J6 ~dn  
arbitrageur 套戥者；套汇者 RUXCq`)"<  
arbitrary amount 临时款项 +x1/-J8_sg  
arrangement 措施；安排；协定 N6/T#UVns  
arrears 欠款 8j
nz}aBd  
arrears of pay 欠付薪酬 2
CLB
1  
arrears of revenue 逾期未收税款；逾期未收的帐项 GjQfi'vCk  
articles of association 组织章程；组织细则；组织章程细则 %}qbkkZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8l)  
ascertainment of profit 确定利润 j6>tH"i  
"Asia Clear" “亚洲结算系统” %_f;G+fK\p  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^ddO&!U  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ZF{~ih*^u  
Asian Development Fund [ADF] 亚洲发展基金 Wmz`&nsn[  
Asian dollar bond 亚洲美元债券 Fdt}..H%  
Asian dollar market 亚洲美元市场 )"u:ytK{  
Asian dollar rate 亚洲美元利率 V2 `> ]/|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 n9oR)&:o  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 b|?;h21rG  
asked price 沽盘；喊价；索价；卖方报价 dH
II.=lT  
assessable income 应评税入息 s>[{}7ca  
assessable loss 应评税亏损 Q,e*#oK3$  
assessable profit 应评税利润 WZ~> BM  
assessable value 应评税值 fI:H8  
assessed profit 估定利润 b9("DZW;  
assessed value 经评估价值 \ P/W8{  
assessment 评税；评定；估价；评税单 kC$I2[t!  
assessment number 评税编号；估价编号 O|z%DkH[  
assessment of additional tax 补加税评税 |C-y}iQ:6~  
assessment of performance 业绩评估；实绩评价 :5# V^\3*  
Assessor 评税主任 >BoSw&T$Q  
asset price bubbles 资产价格泡沫 S/Oxr%H  
asset-backed securities 具资产保证的证券 \<
65??P  
assets accretion 资产增值 H5M#q6`H6  
assets and liabilities 资产与负债 3H8Al  
assets betterment statement 资产递增表；资产改进表 )%j"  
assets lending 实物放款；有抵押贷款 `XMM1y>V9>  
assets of the company passing on the death 死者去世时转移的公司资产 T.Zz;2I  
assets pledged as security for liabilities 用作负债抵押的资产 n0fRu`SNV  
assets portfolio 资产投资组合 L;)v&a7[P  
assets price 资产价格  WL-0(  
assets quality 资产质素 GU6qIz|  
assets realization 资产变现 ;Bs^iL  
assets refinancing arrangement 资产再集资安排 "tR}j,=S:D  
assets securitization 资产证券化 9k>uRV6  
assets situated outside Hong Kong 在香港以外地方的资产 \E hr@g  
assets stripping 削减资产；拆卖资产 Ay$>(;  
assets value 资产值 <GfVMD  
assignee 承让人 a%J/0'(d  
assignment 转让；转让书；转让契 ?qT(3C9p  
assignment of interest 权益转让 -9&g[  
assignment of letters patent and trade mark 专利证书及商标转让 ]|LgVXEpx  
assignment of property 物业转让；物业转让书 z8iENECwj  
assignment right 转让权 GX38~pq  
assignor 转让人 yT:!%\F9  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 K51fC4'{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &?T${*~  
associate member 附属会员 /hci\-8N~  
associated body corporate 相联法人团体 ?5~!i9pY  
associated company 相联公司；联属公司 9d\N[[Vu]R  
associated corporation 相联法团 L82NP)St  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] x# 8IZ  
公认会计师公会〔英国〕 h48 bb.p2  
Association of Futures Exchange Brokers 香港期货经纪协会 E .;io*0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 F#1kZ@nq  
association of underwriters 承保人组织 yN:>!SQ  
assumption of control 接管 kI+b <$:D  
assurance 担保；保险；转易；转易书 Qp+lJAY  
assurance of interest 权益的转易 q/'MS[C  
at 19XX price 按一九ＸＸ年价格计算 Au=kSSB  
at a discount 按赔价计算；按贴水价格计算；打折扣 aBlbg3q  
at a premium 按溢价计算；按升水价格计算 d*9j77C]  
at call 通知付款；按通知 [V5-%w^  
at constant market price 按固定市价计算 CWMlZVG  
at constant price 按固定价格计算 /v$]X4 S`  
at cost 按成本计算 vKkf2 7  
at current market price 按当时市价计算；按现时市价计算 :?#cDyW)  
at current price 按当时价格计算；按现时价格计算
0O; Z  
at factor cost 按要素成本计算；按生产要素成本计算  N|N/)  
at money-of-the-day price 按付款当日价格计算 .v l="<  
at or better 按指定或较佳价位〔买卖指令〕 p JX, n  
at par 按面值计算；平价 Sf/W9Jw  
at sight 见票即付 \e0x,2  
at the close 按收市盘 _IKQ36=  
at the opening 按开市盘 ca}S{"  
attestation 见证；见证条款 C->[$HcRa  
at-the-money option 平价期权 uXNp!tY  
attorney 受权人；受托代表人 4K #^dJnC  
attornment 新拥有人承认书 .~,^u  
attributable profit 可归属利润
V=9Bto00  
attributable share value 可归属股份价值 +/_!P;I  
Auckland Stock Exchange 奥克兰证券交易所 4Q&mC"  
auction 拍卖 opnkmM&[  
auctioneer 拍卖商 MM*-i=  
audit 审计；核数 ,O9`X6rh'  
Audit Commission 审计署 u]#8$M2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Esa6hU#  
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〕 VY{,x;
O`  
audit review 帐目审查 nOr"K;C  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -;S3|  
audited account 审计帐目；经审计的帐目 F]SIT\kBm  
audited annual account 经审计的周年帐目 4^BLSK~(  
audited balance sheet 经审计的资产负债表 %Fm`Y.l
 
auditor 核数师；核数主任；审计师 't ;/,+:V  
auditor's certificate 核数师证明书；审计师证明书 J\GKqt;5@  
auditor's report 核数师报告；审计师报告 U%Ol^xl  
Aussie bond 澳元债券 jL2MW(d^Q  
austerity budget 紧缩预算 T-!|l7V~f  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 pfNThMf  
Australia All Ordinaries Index 澳洲所有普通股票指数 1W7 iip,  
Australian Dollar [AUD] 澳元 Qv=Bq{N  
Australian Options Market 澳大利亚期权市场 ?e2Y`0  
Australian Securities Commission 澳洲证券事务监察委员会 7t+]z)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 lDH_ Y]bM  
Australian Stock Exchange 澳大利亚证券交易所 /gF]s_
 
Austrian Schilling [ATS] 奥地利先令 BDnBBbBrz  
authentication 认证；鉴证 EyPy*_A  
authority to purchase 委托购买证；委购书 i&5!9m`Cw  
authorization 认可；核准；授权；授权书 9Mut p4#  
authorization by direction 指示授权 +@^47Xu^  
authorization by instruction 指令授权 14;Av{Xt  
authorization by warrant 令状授权 '9Qd.q7s|b  
authorization of unit trust 单位信托的认可 E.Pje@d  
authorized agent 指定代理人 \O,j}O'  
authorized capital 法定资本 -ca]Q|m8  
authorized clerk 出市员 Ic_tc  
authorized dealer 认可交易商 eKS:7:X  
authorized financial institution 认可财务机构 f`bIQ9R  
authorized fund 认可基金 )/ n29]  
authorized fund house 获授权的基金公司；认可基金公司 0-lPhnrp  
authorized institution 认可机构 n*Q4G}p  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 W>VAbm  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0L 7@2|a0  
authorized insurer 获授权保险人；获认可承保人 0n7HkDo  
authorized investment 特准投资项目 ^M"HSewo  
authorized person 获授权人 n9wj[t1/  
authorized representative 获授权代表 FBE @pd  
authorized share capital 法定股本 ?|gGsm+  
automated quotation system 自动报价系统 WMRYT"J?N]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8UlB~fVg  
自动交易系统〔香港期货交易所有限公司〕 YDdLDE  
automatic adjustment mechanism 自动调整机制 JO]`LF]  
automatic adjustment system 自动调整系统 :v''"+\  
Automatic Clearing House 自动票据交换所 ,!8*g[^
O  
automatic exchange rates accumulation system 自动化汇率累集系统 4bFv"b  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }NR`
81  
automatic teller machine [ATM] 自动柜员机 GF9ZL  
autopay 自动转帐 moZ)|y  
available assets 可用资产 aJ% e'F[  
available fiscal reserve 现存财政储备 R,fMZHAG  
available profit 可用利润 ?%_]rr9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 e=YO.HT  
average 平均；平均数；海损 gE-lM/w  
average basic salary 平均基本薪金 {Nzmb|&  
average consumer expenditure 平均消费开支；一般消费开支 DKf}47y  
average cost 平均成本 /0X0#+kn  
average cost of land production 增辟土地平均成本
dawVE O  
average daily turnover 平均每日成交额 5Q2T
T $P  
average daily wage rate 平均每日工资率 <7@mg/T  
average expenditure pattern 平均开支模式 aEV|>K=6Y'  
average growth rate 平均增长率 n">?LN-DC  
average net fixed assets 固定资产平均净值 bEEJVF0  
average of relatives 相对价格平均数 g%Th_=qy  
average price 平均价格 (mu{~@Hw  
average propensity to consume 平均消费倾向；一般消费倾向 2M!+gk=+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 I67k M{V  
average rate 平均率 zDKLo 3:  
average revenue 平均收入；平均收益 )^V5*#69D  
average stock 平均库存；平均存货 E5v|SFD  
average yearly rent 平均年租 e_;%F`  
avoidance of double taxation 避免双重课税 '|h./.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 0e[ tKn(  
D>!v_v6  
给你加分了