一些有用的会计术语(也不知道发的地方对不对)A

A: ;uDFd04w [  
A share Ａ股；甲类股份 c9[5)  
abatement of tax 减税；减扣免税额 oEN_,cUp  
ABN AMRO Bank N.V. 荷兰银行 q ^gEA5  
above-the-line expenditure 线上项目支出；经常预算支出 H:_`]X"  
above-the-line receipt 线上项目收入；经常预算收入 O(d'8`8  
ABSA Asia Limited 南非联合亚洲有限公司 L;  ~=(  
absolute change 绝对数值变更 pi{ahuI#_o  
absolute expenditure 实际开支 + ThKqC_  
absolute guideline figure 绝对准则数字 72 6y
/o  
absolute interest 绝对权益 8xX{y#  
absolute order of discharge 绝对破产解除令 2P=;r:cx  
absolute profit margin 绝对利润幅度 neBkwXF!  
absolute value 实值；绝对值 <*+MBF  
absolutely vested interest 绝对既得权益 ivq4/Y]-X  
absorbed cost 已吸收成本；已分摊成本 hMQ
aT-v  
absorption 吸收；分摊；合并 0>`69&;g|  
absorption rate 吸收率；摊配率；分摊率 sm
U+:~  
ACB Finance Limited 亚洲商业财务有限公司 qSd $$L^  
acceptable form of reciprocity 合理的互惠条件 fm*Hk57  
acceptable rate 适当利率；适当汇率 r:cUAe7#  
acceptance agreement 承兑协议 4HJrR^  
acceptance for honour 参加承兑 Qi61(lK  
acceptor 承兑人；接受人；受票人 S`G\Cd;5  
acceptor for honour 参加承兑人 [ZbK)L+_  
accident insurance 意外保险 &)l:m.  
Accident Insurance Association of Hong Kong 香港意外保险公会 4
l*&3Ar  
accident insurance scheme 意外保险计划 v+G:,Tc"  
accident year basis 意外年度基准 ;GAYcVB  
accommodation 通融；贷款 W#[!8d35$  
accommodation bill 通融票据；空头票据 f/x "yUq  
accommodation party 汇票代发人 Xwi&uyvU&  
account balance 帐户余额；帐户结余 TG9)x|!  
account book 帐簿 p1nA7;B-m  
account collected in advance 预收款项 bqO"k t  
account current book 往来帐簿 1#(1Bs6X  
account of after-acquired property 事后取得的财产报告 !iw 'tHhR  
account of defaulter 拖欠帐目 ^~Sn{esA  
account payable 应付帐款 "ir*;|  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 EHZSM5hu  
account receivable 应收帐款 "Tv7*3>  
account receivable report 应收帐款报表 YUE[
eD/  
account statement 结单；帐单；会计财务报表 qo;\dp1  
account title 帐户名称；会计科目 8(}sZ)6  
accountant's report 会计师报告 bv/b<N@4?$  
Accountant's Report Rules 会计师报告规则 wO#+8js  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KB= z{g  
Accounting Arrangements 《会计安排》 f<wgZM  
accounting basis 会计基础 Tt\w^Gv\d  
accounting by Official Receiver 破产管理署署长呈交的帐目 '}u31V"SS  
Accounting Circular 《会计通告》 YSgF'qq\  
accounting class 会计类别 )VT/kIq-U  
accounting date 记帐日期；会计结算日期 {/<&  
accounting for money 款项核算 0pF
HE>  
Accounting Officer 会计主任 +mQSlEo  
accounting period 会计报告期；会计期 pQNFH)=nw  
accounting policy 会计政策；会计方针 o__q)"^~-  
accounting practice 会计惯例 5qy}~dQ  
accounting principle 会计准则 3o>t~Sfi  
accounting record 会计记录 eW0=m:6  
accounting report 会计报告 /Hmo!"W`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B]7jg9/  
Accounting Society of China 中国会计学会 }U9jsm  
accounting statement 会计报表 N6;Z\\&0^q  
accounting system 会计制度；会计系统 7&4,',0VL  
accounting transaction 会计事项；帐务交易 L|LTsRIq  
accounting treatment 会计处理 arZIe+KW  
accounting year 会计年度 ">3@<f>  
accretion 增值；添加 +0Gep}&z.  
accrual 应计项目；应累算数目 Kcl$|T  
accrual basis 应计制；权责发生制 a"}#HvB+  
accrual basis accounting 应计制会计；权责发生制会计 AX+d?M  
accrue 应累算；应计 ''uI+>Y  
accrued benefit 应累算利益 ~\ f^L?m  
accrued charges 应计费用 UsN b&aue  
accrued cumulative preference share dividend 应累算的累积优先股股息 i1\2lh$  
accrued expenses 应累算费用 b U NYTF{  
accrued interest payable 应付利息；应计未付利息 rLxX^[Fp3  
accrued interest receivable 应收利息；应计未收利息 n^N]iw{G  
accrued right 累算权益 M-N2>i#  
accruing profit 应累算的利润 ozLJ#eOE9  
accumulated fiscal reserve 累积财政储备 gQWX<  
accumulated profit 累积利润；滚存溢利 2
r,'4%G  
accumulated reserve 累积储备 Gq/6{eRo\  
accumulation of surplus income 累积收益盈余 lIg2iun[n  
acquired assets 既得资产 Tm52=+uf$  
acquisition 收购；购置；取得 Q=E@i9c9  
acquisition cost 购置成本 \aIy68rH,  
acquisition expenses 购置费用 %%6('wi  
acquisition of 100% interest 收购全部股权 yU,xcq~l  
acquisition of control 取得控制权 RWFf-VA?  
acquisition of fixed assets 购置固定资产 G:`Jrh  
acquisition of shell “买壳” Cw $^w  
acquisition price 收购价 yipD5,TC  
act of God 天灾 .5;LL,S-  
acting partner 执事合伙人 Jr)`shJ"  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Cg pT(E\E  
active partner 积极参与的合伙人 m7vxzC*  
active trading 交投活跃 E]U0CwFtr  
actual circulation 实际流通 `Xdxg\|  
actual cost 实际成本 KVxb"|[  
actual expenditure 实际开支；实际支出 :-La $I>  
actual income 实际入息；实际收入；实际收益 fhKiG%i'l  
actual market 现货市场 1m;*fs  
actual price 现货价；实际价格 ,hLSRj{  
actual profit 实际利润 CqK#O'\  
actual quotation 实盘；实际价位；实际报价 {yMA7W7]  
actual year basis 按实际年度计算 v`^J3A  
actuals 实货 RJwIN,&1.  
actuarial investigation 精算调查 $3[\:+  
actuarial principle 精算原则 "H<#91^|  
actuarial report 精算师报告 NxO^VUD  
Actuarial Society of Hong Kong 香港精算学会 <0)ud)~u  
actuarial valuation 精算师估值 Ch"8cl;Fm  
actuary 精算师
?i
2Wst  
ad referendum agreement 暂定协议；有待覆核的协定 wg<|@z5  
ad valorem duty 从价税；按值征税 ?7)(qnbe"  
ad valorem duty system 从价税制 2Fgt)`{!  
ad valorem fee 从价费 Wx$q:$h@q  
ad valorem tariff 从价关税 FJ8@b  
additional allowance 额外免税额 K#hYbDm  
additional amount for unexpired risk 未过期风险的额外款额 qO{ ZZ*  
additional assessable profit 补加应评税利润 2,V+?'^j  
additional assessment 补加评税 y[6&46r7D  
additional commitment 额外承担 jUvA<r  
additional commitment vote 额外承担拨款 3DC%I79  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Qk.Q9@3W  
additional dependent parent allowance 供养父母额外免税额 puN=OX}C  
additional provision 额外拨款 M5WtGIV  
additional stamp duty 附加印花税 QhQ"OVFr#  
additional tax 补加税罚款；补加税款 8`2<g0V2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5!jNL~M  
adjudged bankrupt 被裁定破产 6F.7Ws<  
adjudicated bankrupt 裁定破产人 nDB 2>J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1]Q2qs  
adjudication of bankruptcy 裁定破产；宣告破产 kN|5 J  
adjudication of insolvency 裁定无力偿还债务 ]/Yy-T#@  
adjusted actual 经调整的实数；调整后的实数 dyiEK)$h  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?%/u/*9rj  
adjusted figure 经调整的数字；调整后的数额 X2dc\v.x  
adjusted liabilities 经调整的负债；调整后的负债 ^y0C5Bl;  
adjusted loss 经调整的亏损；调整后的亏损 7[v@*/W@  
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 !{tiTA  
adjusted profit 经调整的利润；调整后的利润 Y%:0|utQC  
adjusted surplus 经调整的盈余额；调整后的盈余额 5b1uD>,;y  
adjusted value 经调整的价值；调整后的价值 m+2`"1IE[  
adjustment 调整；修订；理算〔保险〕 4bev*[k  
adjustment centre 调剂中心 aT:AxYn8  
adjustment lag 调整过程的时间差距；调整时差 Yz-JI=  
adjustment mechanism 调整机制 Fra>|;do  
adjustment of loss 亏损调整 xX/s1(P  
adjustment process 调整过程；调整程序 IAF;mv}'  
adjustment range 调整幅度 lI_Yb:  
administered exchange rate 受管制汇率 M'zS7=F!:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5 k%9>U%$  
administration expenses 行政费用 ?koxt44  
administration fee 手续费；行政费 0T#xM(q[K  
administration in bankruptcy 破产管理
N&^xq_9&  
administration order 遗产管理令 N1N{Ol'  
administrator 管理人；遗产管理人 'K`Rbhy  
administrator of the estate 遗产管理人 )HX:U0
 
admission of debt 债项承认书 (e>Rot0  
admission of proof 接纳债权证明 ? x"HX|n  
advance 放贷款项；垫付款项；预支款项；预付款项 !@<@QG
-  
advance account 暂支帐目；预付款帐户 [Z5[~gP3  
advance compensation 预付补偿金 -9>LvLU  
advance from shareholder 股东垫款 ] @)!:<+  
advance pending reimbursement 预支以待日后付还 MziZN
^(  
advanced economy 先进经济体系 ,{{#a*nd  
advancement 预付；预付财产 QhXC>)PW  
advances warrant 垫款令 a=*ALd_&0  
advancing 贷出 MuoctW  
adverse balance 逆差 =vr Y{5!>  
adverse exchange 逆汇 a,'N
cg  
advertisement addressed to shareholders 在报章刊登的致股东通告 {(z(NgXG/  
advice for collection 托收通知书 &^7uv0M<y  
advice of drawing 提款通知书；汇票通知书 /X^3=-{8  
advice of payment 付款通知 yw.~trF&%  
Advisory Committee [Securities and Futures Commission] +rsl( 08FY  
谘询委员会〔证券及期货事务监察委员会〕 ]oeuIRyQ  
Advisory Committee on Diversification 经济多元化谘询委员会 J,0pe\5  
affidavit 誓章；遗产申报誓章 !
ASoXQRz  
affidavit of no receipt 述明无收款的誓章 UiR,^/8ED  
affiliate 联号；联营公司；附属公司 _jTwiuMS-  
affiliated company 附属公司；联号；联营公司 UV']NHh  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 lH)em.#  
affordability 负担能力 z^rhgs?4  
African Development Bank [AfDB] 非洲开发银行 h;%i/feFg  
after-acquired property 事后取得的财产 Ln=>@  
after-hours dealing 市后交易 <r<Dmn|\a  
after-tax profit 税后盈利；税后利润；税后溢利 j!x<QNNX  
agency agreement 代理协议 J-tq8
   
agency expenses 代理机构的开支 p:JRQT"A  
agency fee 代理费 J1tzH
a6  
Agency Law 《代理法》 R+{^@M&  
agent 代理人；承销人 cophAP  
agent of company 公司代理人 HkdN=q  
agent's fee 代理人费；经纪费 au~]  
aggregate 总计；总数；总体数字 -VWCD,c  
aggregate amount 总款额；总额 6Lg!Lodu  
aggregate assets and liabilities 总体资产与负债 @A2/@]HBm  
aggregate at constant price 按固定价格计算的总体数字 ]l=O%Ev  
aggregate demand 总需求 eu}Fd@GO  
aggregate gross position 总持仓量 B;GxfYj  
aggregate limit 总限额 L19MP  
aggregate of salaries tax 合计薪俸税 .]j#y9>&w%  
aggregate performance 总体表现；总体业绩 7|QGY7Tf  
aggregate supply 总体供应 E kBae=  
aggregate surplus 总盈余 ]-um\A4f  
aggregate total 整体总额 /&]-I$G@  
aggregate value 总值；合计价值 Gefnk!;;  
aggregated basis 合计基准 {_zV5V  
aggregated net chargeable income 合计应课税入息实额 [`.3f'")j  
aggregation 合并计算；合计；总和 Km)X_}|  
aggregation of incomes of husband and wife 夫妇入息合并计算 x
d^&_P$=  
aggregation of property 财产的总和 =w^TcV  
agio 差价；贴水 lf%b0na?r  
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》 >f\zCT%cf  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -BA"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》 ~$4]HDg  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #\pP2  
《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》 b JfD\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment # 0GGc.  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 I9
}+(6  
agreement for a settlement 授产协议 :tMre^oP  
agreement for assignment 转让协议 3P//H88LY  
agreement for sale 售卖协议；买卖协议 x.b; +p}=  
agreement for sale and purchase 买卖协议
$ViojW>  
agreement for the payment of interest 支付利息协议 4}Q O!(  
agreement for the repayment of money 还款协议 4%wq:y< )/  
agreement of reinsurance 再保险协议 $D QD$  
Agricultural Bank of China 中国农业银行 .pZo(*  
air passenger departure tax 飞机乘客离境税 K2cq97k
,d  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8jy-z"jc  
airport tax 机场税 e0f":Vct  
alcohol duty 酒精税 yS[z2:!  
alienation 让与；让渡；转让 ;/@?6T"  
alimony 生活费；赡养费 J3;Tm~KJ_  
All Ordinaries Index [AOI] 所有普通股指数 h/I@_?k+  
all risks 全险；综合险 I*D<J$ 9N  
All Sales Record for Stock Market 《股票市场成交报告》 v%lv8Lar'  
Allied Capital Resources Limited 新联财务有限公司 $sEB'>:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?"{QK:`  
allocation letter 拨款信件 ~J0,)_b%*  
allocation of fund 分配款项；预留款项 >P<z |8  
allocation of profit 利润分配；溢利分配 2)wAFO6u  
allocation warrant 拨款令 lPY@{1W  
allotment 分配；配股 W|
ReLM\  
allotment notice 股份配售通知；配股通知 %p0b{P j_p  
allotment of shares 股份分配 ^ED"rMI  
allowable 可获宽免；免税的 Bk@)b`WR  
allowable business loss 可扣除的营业亏损 !|B3i_n  
allowable expenses 可扣税的支出 1"}B]5!  
allowance 免税额；津贴；备抵；准备金 br0u
@G  
allowance for debts 债项的免税额 p?Ed- S  
allowance for depreciation by wear and tear 耗损折旧免税额 \n#]%X5c  
allowance for funeral expenses 殡殓费的免税额 Hqvc7-c6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QU:EY'2  
allowance for repairs and outgoings 修葺及支出方面的免税额 pT4qPta,2  
allowance to debtor 给债务人的津贴 NEA_Plt  
alteration of capital 资本更改 79D=d'eA  
alternate trustee 候补受托人 E{uf\Fc
 
amalgamation 合并  bH*@,EE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 42fprt  
ambit of charges 征税范围；收费范围 &yE1U#J(  
amended valuation 经修订的估值 $+Vmw
d;  
American Commodities Exchange 美国商品交易所 '!!e+\h#  
American Express Bank Limited 美国运通银行 R N@^j  
American Stock Exchange 美国证券交易所  bRN
K.[|  
amortization 摊销 @]f3|>I  
amount due from banks 存放银行同业的款项 ~<n(y-P^  
amount due from banks abroad 存放海外银行同业的款项 >;)2NrJV  
amount due from holding companies 控股公司欠款 h$70H^r  
amount due from local banks 存放本港银行同业的款项 cVp[ Z#B  
amount due to banks 银行同业的存款 A2y6UzLYD  
amount due to banks abroad 海外银行同业的存款 2B-.}OJ  
amount due to holding companies 控股公司存款 m}98bw  
amount due to local banks 本港银行同业的存款 Yx5J$!Ld  
amount due to outport banks 外埠银行同业的存款 4E
2yH6l  
amount for note issue 发行纸币的款额 ejVdxVr\7  
amount of bond 担保契据的款额 F\5X7ditD  
amount of consideration 代价款额 W
SQ[.C  
amount of contribution 供款数额 {O)YwT$`  
amount of indebtedness 负债款额 ]}kI)34/  
amount of principal of the loan 贷款本金额 \yNQQ$B  
amount of rates chargeable 应征差饷数额 lW p~t  
amount of share capital 股本额 EYkj@ .,  
amount of sums assured 承保款额 Y
+g,pX  
amount of variation 变动幅度 .(|+oHg<  
amount of vote 拨款数额 BDy5J2<<7l  
amount payable 应付款额 dIk'pA^d  
amount receivable 应收款额 B/mYoK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /|GT\X4o  
analysis 分析 F;u7A]H^  
ancillary risk 附属风险 &y7
0  
annual account 周年帐目；周年帐目报表；年度决算；年结 L\YKdUL  
annual accounting date 年结日期 8h|M!/&2  
annual allowance 每年免税额；年积金；年度津贴；年津 `mzb(bE  
annual balance 年度余额 5SUN.%y  
annual disposable income 每年可动用收入 Vo,[EVL  
annual estimates 周年预算 Edw2W8  
annual fee 年费 QBoFpxh=  
annual general meeting 周年大会 -/>9c-F  
annual growth rate 年增率；每年增长率 "V4Q2T T  
annual long-term supplement 长期个案每年补助金 T7{<arL$  
annual pensionable emolument 可供计算退休金的年薪 cGNvEM(4AV  
annual report 年报 Q"%S~&#'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gE\b982  
annual return 周年报表；周年申报表；每年报税表格 RvyuGU  
Annual Return Rules 《周年报表规则》 
O~27/  
annual review of consumer prices 每年消费物价回顾 Yt+h2ft!  
annual roll-forward basis 逐年延展方式 MTb,Kmw<(  
annual salary 年薪 1AF%-<`?s  
annual statement 年度报表；年度决算表 >SoO4i8  
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 /v|Onq1Y4  
annuitant 年金受益人 Sh&iQ_vq  
annuity 年金 :&qhJtGo  
annuity contract 年金合约 yl$F~e1W  
annuity on human life 人寿年金 GAw(mH*  
antecedent debt 先前的债项 U&P{?>{u  
ante-dated cheque 倒填日期支票 O$qtq(Q%  
anticipated expenditure 预期开支 Z\Z,,g+WL  
anticipated net profit 预期纯利 *YtB )6j  
anticipated revenue 预期收入 Q(Gyq:L=>  
anti-inflation measure 反通货膨胀措施 t0Zk-/s  
anti-inflationary stance 反通货膨胀立场 abi[jxCG  
apparent deficit 表面赤字 
U]hF   
apparent financial solvency 表面偿债能力 hv>KX  
apparent partner 表面合伙人 dv~pddOs  
application for personal assessment 个人入息课税申请书 '^iUx,,ZQ  
application of fund 资金应用 v^SsoX>WMH  
application to release as liquidator and to destruct the books of accounts and documents ?^9BMQ+  
申请免除清盘人职务及毁灭帐簿与文件 @TzvT3\q  
appointed actuary 委任精算师 #6=MKpR  
appointed auditor 委任核数师；委任审计师 XWUP=D~  
appointed trustee 委任的受托人 X*F_<0RC1  
appointer 委任人 19Ww3PvQ;  
apportioned pro rata 按比例分摊 6)}B"Qd  
apportionment 分配；分摊 LL(|$}yW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZyI$M3{J  
apportionment formula 分摊方程式 +j{Y,t{4  
apportionment of estate duty 遗产税的分摊 eY,O@'"8`  
appraisal 估价；评估 |0sPka/u16  
appreciable growth 可观增长 $.rzc]s  
appreciable impact 显着影响 R,t$"bOd  
appreciable increase 可观增长 S2K#[mDG  
appreciation 增值；升值 %2"J:0j  
appreciation against other currencies 相对其他货币升值 |sIr?RL{C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c~imE%  
appreciation tax 增值税 ,%[4j9#!_  
appropriation 拨款；拨用；拨付 _c2WqQ-05  
appropriation account 拨款帐目 `G!M>h@  
Appropriation Bill 拨款法案 j*400  
appropriation-in-aid system 补助拨款办法 *fnvZw?  
approved assets 核准资产  $dQIs:  
approved basket stock 认可一篮子证券 d'"r("w#  
approved budget 核准预算 E{y1S\7K  
approved charitable donation 认可慈善捐款 <*(^{a.O  
approved charitable institution 认可慈善机构 0[xpEiDx  
approved currency 核准货币；认可货币 oC*=JJe,  
approved estimates 核准预算 gL3iw!7  
approved estimates of expenditure 核准开支预算 BT,b-= ;J-  
approved overseas insurer 核准海外保险人 \X|sU:g  
approved overseas trust company 核准海外信托公司 8(f
:U@BS  
approved pooled investment fund 核准汇集投资基金 ]$A(9Pn"  
approved provident fund scheme 认可公积金计划 lCIDBBjy^  
approved provision 核准拨款 kn"q:a
D  
approved redeemable share 核准可赎回股份 !'G
~k+  
approved regional stock 认可地区性证券 "Sridh?  
approved retirement scheme 认可退休金计划 ,LhCFw{8?~  
approved subordinated loan 核准附属贷款 J?&l*_m;t  
arbitrage 套戥；套汇；套利 5~H#(d<oZ  
arbitrageur 套戥者；套汇者 ZmEEj-*7s  
arbitrary amount 临时款项 S6xgiem  
arrangement 措施；安排；协定 y(W|eBe  
arrears 欠款 ZU{4lhe  
arrears of pay 欠付薪酬 `~#<&w  
arrears of revenue 逾期未收税款；逾期未收的帐项 =0qpVFvU  
articles of association 组织章程；组织细则；组织章程细则 {"S6\%=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D`yEwpV^  
ascertainment of profit 确定利润 J2VTo: In  
"Asia Clear" “亚洲结算系统” mr:CuqJ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 y_p.Gzy(^}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 IiJZ5'{  
Asian Development Fund [ADF] 亚洲发展基金 lg$zGa?  
Asian dollar bond 亚洲美元债券 d0'HDVd  
Asian dollar market 亚洲美元市场 z>m=h)9d~  
Asian dollar rate 亚洲美元利率 P7.'kX9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^oM|<";!?D  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9'[ N1Un.=  
asked price 沽盘；喊价；索价；卖方报价 }ns-W3B'  
assessable income 应评税入息 x=q;O+7]  
assessable loss 应评税亏损 ~" i0x
 
assessable profit 应评税利润 U{@5*4  
assessable value 应评税值 T/1gI9X  
assessed profit 估定利润 CGbwm
Px  
assessed value 经评估价值 L|hx arJ  
assessment 评税；评定；估价；评税单 wkUlrL/~  
assessment number 评税编号；估价编号 LR(-<"  
assessment of additional tax 补加税评税 NZ0O,}m  
assessment of performance 业绩评估；实绩评价 Q~{H@D`<  
Assessor 评税主任 =u[k1s?  
asset price bubbles 资产价格泡沫 P{Lf5V9# <  
asset-backed securities 具资产保证的证券 `=lc<T^  
assets accretion 资产增值 "N?+VkZEv  
assets and liabilities 资产与负债 u #w29Pm  
assets betterment statement 资产递增表；资产改进表 m908jI_So  
assets lending 实物放款；有抵押贷款 v'!a
\b`9  
assets of the company passing on the death 死者去世时转移的公司资产 N$>^g"6o  
assets pledged as security for liabilities 用作负债抵押的资产 457\&  
assets portfolio 资产投资组合 `Ag{)  
assets price 资产价格 n+;6=1d7ZW  
assets quality 资产质素 'Ft0Ry<OL  
assets realization 资产变现 U1nw-Q+  
assets refinancing arrangement 资产再集资安排 "VG+1r+]4  
assets securitization 资产证券化 %Dg0fL  
assets situated outside Hong Kong 在香港以外地方的资产 ^(HUGl_  
assets stripping 削减资产；拆卖资产 }7E^ZZ]f  
assets value 资产值 ~*A8+@\R  
assignee 承让人 4)|8Eu[p7  
assignment 转让；转让书；转让契 kE9esC3  
assignment of interest 权益转让 !K f#@0E..  
assignment of letters patent and trade mark 专利证书及商标转让 xG&)1sT#-\  
assignment of property 物业转让；物业转让书 Gs+3
e8  
assignment right 转让权 a`[uNgDO  
assignor 转让人 a2'^8;U*_  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 VXLT^iX  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 d?`ny#,GB  
associate member 附属会员 aE;le{|!({  
associated body corporate 相联法人团体 eq(am%3~  
associated company 相联公司；联属公司 fk1ASV<rN  
associated corporation 相联法团 }X*Riu7gk  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] li~d?>  
公认会计师公会〔英国〕 #P l~R  
Association of Futures Exchange Brokers 香港期货经纪协会 Ms~{
9?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8_<4-<}P:  
association of underwriters 承保人组织 9l,a^@Y:  
assumption of control 接管 bef_rH@`  
assurance 担保；保险；转易；转易书 OyU  
assurance of interest 权益的转易 ~T&<CTh  
at 19XX price 按一九ＸＸ年价格计算 NS%WeAf  
at a discount 按赔价计算；按贴水价格计算；打折扣 (bsXo q  
at a premium 按溢价计算；按升水价格计算 ?HF%(>M  
at call 通知付款；按通知 6KpHnSW  
at constant market price 按固定市价计算 s<qe,'Y  
at constant price 按固定价格计算 +gtrt^:]l  
at cost 按成本计算 <:SZAAoIV  
at current market price 按当时市价计算；按现时市价计算 \7Jg7*  
at current price 按当时价格计算；按现时价格计算 z9FfU  
at factor cost 按要素成本计算；按生产要素成本计算 :8CvRO*<  
at money-of-the-day price 按付款当日价格计算 %?e& WLS  
at or better 按指定或较佳价位〔买卖指令〕 =|3fs7  
at par 按面值计算；平价 1 $/%m_t  
at sight 见票即付 }:X*7 n(&  
at the close 按收市盘 S S2FTb-m  
at the opening 按开市盘 \jOA+FU[  
attestation 见证；见证条款 bFe+m1Q_  
at-the-money option 平价期权 H,Z;=N_  
attorney 受权人；受托代表人 rE}%KsZ  
attornment 新拥有人承认书 Jn{OWw2  
attributable profit 可归属利润 .C
8PitS  
attributable share value 可归属股份价值 sCR67/  
Auckland Stock Exchange 奥克兰证券交易所 =c/wplv*  
auction 拍卖 }ZYv~E
'  
auctioneer 拍卖商 Q09[[  
audit 审计；核数 +L7n<U3  
Audit Commission 审计署 ma"3qGy  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]IoUwgpI)  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 VeW>[08  
audit review 帐目审查 ek#O3Oz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S H!  
audited account 审计帐目；经审计的帐目 anXc|  
audited annual account 经审计的周年帐目 0g0i4IV  
audited balance sheet 经审计的资产负债表 bbrXgQ`s+w  
auditor 核数师；核数主任；审计师 c-B cA  
auditor's certificate 核数师证明书；审计师证明书 ^$b Y,CE  
auditor's report 核数师报告；审计师报告 WZ.@UN,  
Aussie bond 澳元债券 o4|M0  
austerity budget 紧缩预算 !o:f$6EA~C  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 SQX:7YF~  
Australia All Ordinaries Index 澳洲所有普通股票指数 RhncBKm*M  
Australian Dollar [AUD] 澳元 Ney/[3 A  
Australian Options Market 澳大利亚期权市场 8C*c{(4  
Australian Securities Commission 澳洲证券事务监察委员会 <YdE1{fm  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z^'gx@YD*v  
Australian Stock Exchange 澳大利亚证券交易所
S:h{2{  
Austrian Schilling [ATS] 奥地利先令 ~`aa5;Ab_  
authentication 认证；鉴证 .Y&)4+ckL  
authority to purchase 委托购买证；委购书 |Y?HA&  
authorization 认可；核准；授权；授权书 zd@m~V  
authorization by direction 指示授权 <1uZa  
authorization by instruction 指令授权 7Zlw^'q$:L  
authorization by warrant 令状授权 wK?vPS  
authorization of unit trust 单位信托的认可 WA+iYLx@H  
authorized agent 指定代理人 ,yiX# ;j  
authorized capital 法定资本 *MKO I'  
authorized clerk 出市员 IZpP[hov  
authorized dealer 认可交易商 vEJWFoeEFm  
authorized financial institution 认可财务机构 0cj>mj1M  
authorized fund 认可基金 < jJ  
authorized fund house 获授权的基金公司；认可基金公司 OX\A|$GS  
authorized institution 认可机构 3yVMXK  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 59h)-^!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wB.&}p9p  
authorized insurer 获授权保险人；获认可承保人 C{U?0!^  
authorized investment 特准投资项目 k?+?v?I =  
authorized person 获授权人 be.*#[  
authorized representative 获授权代表 E=nIRG|g  
authorized share capital 法定股本 s.$3j$vT 8  
automated quotation system 自动报价系统 sS*3=Yh  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] U|jSa,}  
自动交易系统〔香港期货交易所有限公司〕 4 o Fel.o  
automatic adjustment mechanism 自动调整机制 %nf6%
@s  
automatic adjustment system 自动调整系统 1`=nWy='  
Automatic Clearing House 自动票据交换所 k$blEa4  
automatic exchange rates accumulation system 自动化汇率累集系统 Ff)8Q.m  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 i<#QW'R(  
automatic teller machine [ATM] 自动柜员机 N sXHO  
autopay 自动转帐 8WXQOo8  
available assets 可用资产 PvPOU"  
available fiscal reserve 现存财政储备 ,Q  
available profit 可用利润 jIJ~QpNE  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 t'n pG}`tE  
average 平均；平均数；海损 -XB/lnG  
average basic salary 平均基本薪金 )Y"+,$$>Y`  
average consumer expenditure 平均消费开支；一般消费开支 EV]1ml k$  
average cost 平均成本 hgPa
6Kd  
average cost of land production 增辟土地平均成本 fD[*_^;h)  
average daily turnover 平均每日成交额 ;r<^a6B  
average daily wage rate 平均每日工资率 F1*>y  
average expenditure pattern 平均开支模式 ItNz}4o|d  
average growth rate 平均增长率 d3\qKL!~  
average net fixed assets 固定资产平均净值 y [}.yyye  
average of relatives 相对价格平均数 Mk"^?%PxT  
average price 平均价格 os=e|vkB*  
average propensity to consume 平均消费倾向；一般消费倾向 u_oaebOrpP  
average propensity to save 平均储蓄倾向；一般储蓄倾向 k\5c|Wq|g  
average rate 平均率 ~%&LTX0s|  
average revenue 平均收入；平均收益 La`NPY_:>  
average stock 平均库存；平均存货 xi~?>f  
average yearly rent 平均年租 'jWr<]3  
avoidance of double taxation 避免双重课税 *4\:8  
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 M?1Y,5  
=^M/{51j  
给你加分了