一些有用的会计术语(也不知道发的地方对不对)A

A: a3 }V
/MY  
A share Ａ股；甲类股份 0OO[@Ht  
abatement of tax 减税；减扣免税额 "qgwuWbM  
ABN AMRO Bank N.V. 荷兰银行 p8'$@:M\  
above-the-line expenditure 线上项目支出；经常预算支出 qur2t8gnxq  
above-the-line receipt 线上项目收入；经常预算收入 lie,A  
ABSA Asia Limited 南非联合亚洲有限公司 ,zgz7  
absolute change 绝对数值变更 ,sitOy}ks  
absolute expenditure 实际开支 NgTB4I8P  
absolute guideline figure 绝对准则数字 +,,(8=5g  
absolute interest 绝对权益 /4T
6Z[=s  
absolute order of discharge 绝对破产解除令 @T^FOTW  
absolute profit margin 绝对利润幅度 T\9[PX<  
absolute value 实值；绝对值 tK;xW  
absolutely vested interest 绝对既得权益 ~u&gU1}  
absorbed cost 已吸收成本；已分摊成本 {&+M.Xn  
absorption 吸收；分摊；合并 0`"oR3JY  
absorption rate 吸收率；摊配率；分摊率 ;t0q ?9  
ACB Finance Limited 亚洲商业财务有限公司 NVRzthg%c_  
acceptable form of reciprocity 合理的互惠条件 ^]sb=Amw  
acceptable rate 适当利率；适当汇率 e,|gr"$/  
acceptance agreement 承兑协议 /3M8;>@u  
acceptance for honour 参加承兑 5n?P}kca)  
acceptor 承兑人；接受人；受票人 4x6n,:;  
acceptor for honour 参加承兑人 *QQeK#$s  
accident insurance 意外保险 /0}Z>iK  
Accident Insurance Association of Hong Kong 香港意外保险公会 uXc;!*  
accident insurance scheme 意外保险计划 *47/BLys<  
accident year basis 意外年度基准 GQYR`;>  
accommodation 通融；贷款 h^g0|p5  
accommodation bill 通融票据；空头票据 j&X&&=   
accommodation party 汇票代发人 ^=eC1bQA  
account balance 帐户余额；帐户结余 u)<]Pb})r  
account book 帐簿 D% jGK  
account collected in advance 预收款项 G4'Ia
$  
account current book 往来帐簿 x`g,>>&C  
account of after-acquired property 事后取得的财产报告 ~B|m"qY{i  
account of defaulter 拖欠帐目 OjhX:{"59  
account payable 应付帐款 H^|TV]^;N  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B>nj{W<o  
account receivable 应收帐款 X$5  
account receivable report 应收帐款报表 ( unmf,y  
account statement 结单；帐单；会计财务报表 /<)Vd  
account title 帐户名称；会计科目 KRL.TLgq)  
accountant's report 会计师报告 j{lurb)y  
Accountant's Report Rules 会计师报告规则 %M`48TW)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "}v.>L<P  
Accounting Arrangements 《会计安排》 5QiQDQT}5  
accounting basis 会计基础 !'H$08Ql}  
accounting by Official Receiver 破产管理署署长呈交的帐目 hdDT'+  
Accounting Circular 《会计通告》 '4uu@?!dVk  
accounting class 会计类别 i2Wvu3,D3-  
accounting date 记帐日期；会计结算日期 s|WwB
T
 
accounting for money 款项核算 Dnd; N/9  
Accounting Officer 会计主任 ;j%I1k%A  
accounting period 会计报告期；会计期 b$klm6nMvm  
accounting policy 会计政策；会计方针 k\[(;9sf.  
accounting practice 会计惯例 &IN%2c  
accounting principle 会计准则 Y'iI_cg  
accounting record 会计记录 }@q/.Ct! x  
accounting report 会计报告 o
6vnl  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 opa}z-7>^  
Accounting Society of China 中国会计学会 MS\vrq'_  
accounting statement 会计报表 ?=9'?K/~a  
accounting system 会计制度；会计系统 4`
i8m  
accounting transaction 会计事项；帐务交易 )I&.6l!#  
accounting treatment 会计处理 n725hY6}<l  
accounting year 会计年度 +vy fhw4  
accretion 增值；添加 FGi7KV=N  
accrual 应计项目；应累算数目 U5kKT.M  
accrual basis 应计制；权责发生制 ['o ueOg  
accrual basis accounting 应计制会计；权责发生制会计 94-BcN  
accrue 应累算；应计 +4-T_m/W/  
accrued benefit 应累算利益 U,P>P+\@  
accrued charges 应计费用 Ms|c"?se  
accrued cumulative preference share dividend 应累算的累积优先股股息 Qn8xe,  
accrued expenses 应累算费用 I]C
Y>'  
accrued interest payable 应付利息；应计未付利息 XSC=qg$  
accrued interest receivable 应收利息；应计未收利息 Z$/76  
accrued right 累算权益 'TS_Am?o  
accruing profit 应累算的利润 iv>MIdIm  
accumulated fiscal reserve 累积财政储备 _;03R{e*  
accumulated profit 累积利润；滚存溢利 ZxNTuGOB:  
accumulated reserve 累积储备 5;}W=x^$a  
accumulation of surplus income 累积收益盈余 EQ273sdK  
acquired assets 既得资产 i*=~mO8E  
acquisition 收购；购置；取得 os{ iY  
acquisition cost 购置成本 ol"|?*3q  
acquisition expenses 购置费用 kY$EK]s  
acquisition of 100% interest 收购全部股权 ~Fuq{e9`  
acquisition of control 取得控制权 XY| y1L 3[  
acquisition of fixed assets 购置固定资产 44}5o  
acquisition of shell “买壳” f7a4E+}  
acquisition price 收购价 gbuh04#~  
act of God 天灾 Jx5`0?  
acting partner 执事合伙人 J
>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 YHEn{z7  
active partner 积极参与的合伙人 i#V(oSx  
active trading 交投活跃 tq59w  
actual circulation 实际流通 sA,bR|  
actual cost 实际成本 bvtpqI QZ  
actual expenditure 实际开支；实际支出 &MSU<S?1  
actual income 实际入息；实际收入；实际收益 lBbb7*Ljt<  
actual market 现货市场 }AS/^E  
actual price 现货价；实际价格 5z_d$.CIc  
actual profit 实际利润 5VV}wR
 
actual quotation 实盘；实际价位；实际报价 0<%$lr  
actual year basis 按实际年度计算 g[G/If  
actuals 实货 ^0.8-RT  
actuarial investigation 精算调查 7Jlkn=9e:  
actuarial principle 精算原则 a%r!55.  
actuarial report 精算师报告 BI:Cm/ >  
Actuarial Society of Hong Kong 香港精算学会 ~Y x_ 3  
actuarial valuation 精算师估值 ,Iyc0  
actuary 精算师 .j:,WF<"l5  
ad referendum agreement 暂定协议；有待覆核的协定 FPYk`D  
ad valorem duty 从价税；按值征税 tkctwjD  
ad valorem duty system 从价税制 /Q3>w-h  
ad valorem fee 从价费 ~W21%T+  
ad valorem tariff 从价关税 -UkK$wP5  
additional allowance 额外免税额 c;kU|_  
additional amount for unexpired risk 未过期风险的额外款额 Y$L` G  
additional assessable profit 补加应评税利润 Xd+H()nR  
additional assessment 补加评税 vb=]00c  
additional commitment 额外承担 fi HE`]0
 
additional commitment vote 额外承担拨款 K}CgFBk  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ceG\Q2  
additional dependent parent allowance 供养父母额外免税额 1(Is 7  
additional provision 额外拨款 X_2N9$},  
additional stamp duty 附加印花税 `Xos]L'w  
additional tax 补加税罚款；补加税款 )3CM9P'0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :XY%@n  
adjudged bankrupt 被裁定破产
a Y)vi$;]  
adjudicated bankrupt 裁定破产人 OH>.N"IG  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,?yjsJd.  
adjudication of bankruptcy 裁定破产；宣告破产 f$>_>E  
adjudication of insolvency 裁定无力偿还债务 c= t4 gf  
adjusted actual 经调整的实数；调整后的实数 k\O<pG[U  
adjusted current assets 经调整的流动资产；调整后的流动资产 +1wEoU.l2  
adjusted figure 经调整的数字；调整后的数额 *R+M#l9D`  
adjusted liabilities 经调整的负债；调整后的负债 <ci(5M  
adjusted loss 经调整的亏损；调整后的亏损 ;:=j{,&dl[  
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 2;sTSGDG  
adjusted profit 经调整的利润；调整后的利润 vT#R>0@mi  
adjusted surplus 经调整的盈余额；调整后的盈余额 igQz
L*X  
adjusted value 经调整的价值；调整后的价值 jP<6J(  
adjustment 调整；修订；理算〔保险〕 "=Z=SJ1D  
adjustment centre 调剂中心 gN}$$vS  
adjustment lag 调整过程的时间差距；调整时差 O h e^{:  
adjustment mechanism 调整机制 FZgf"XM>  
adjustment of loss 亏损调整 ;}6wj@8He  
adjustment process 调整过程；调整程序 QyA^9@iVs  
adjustment range 调整幅度 ?xwi2<zz  
administered exchange rate 受管制汇率 BW;@Gq@N  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 iY`[dsT  
administration expenses 行政费用 (tA[]ne2  
administration fee 手续费；行政费 gA=Pz[i)p  
administration in bankruptcy 破产管理 tfHr'Qy BC  
administration order 遗产管理令 <q'?[aKv
R  
administrator 管理人；遗产管理人 Srw`vql{(  
administrator of the estate 遗产管理人 |34k;l]E  
admission of debt 债项承认书 Gu{1%bb#kL  
admission of proof 接纳债权证明 #.u&2eyqQ  
advance 放贷款项；垫付款项；预支款项；预付款项 I8i|tQz  
advance account 暂支帐目；预付款帐户 B[mZQ&Gz`a  
advance compensation 预付补偿金 5q4wREh  
advance from shareholder 股东垫款 +9LzDH  
advance pending reimbursement 预支以待日后付还 j(I(0Yyh  
advanced economy 先进经济体系 %J6>Vc!ix=  
advancement 预付；预付财产 EiD41N  
advances warrant 垫款令 0<uL0FOT  
advancing 贷出 KYkS^v  
adverse balance 逆差 rk%pA-P2  
adverse exchange 逆汇 %l%ad-V  
advertisement addressed to shareholders 在报章刊登的致股东通告 ih("`//nP  
advice for collection 托收通知书 Eva&FHRTY  
advice of drawing 提款通知书；汇票通知书 x%)oL:ue  
advice of payment 付款通知 &iD&C>;pf  
Advisory Committee [Securities and Futures Commission] -^_^ByJe  
谘询委员会〔证券及期货事务监察委员会〕 : HU|BJ>  
Advisory Committee on Diversification 经济多元化谘询委员会 [2Y@O7;nI  
affidavit 誓章；遗产申报誓章 @sa_/LH!K  
affidavit of no receipt 述明无收款的誓章 TyO
]|Q5  
affiliate 联号；联营公司；附属公司 yz3=#  
affiliated company 附属公司；联号；联营公司 'xuxMav6m  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 w?_'sP{pd  
affordability 负担能力 fvta<  
African Development Bank [AfDB] 非洲开发银行 }x6)}sz7  
after-acquired property 事后取得的财产 = <A0;  
after-hours dealing 市后交易 ~Q^.7.-T  
after-tax profit 税后盈利；税后利润；税后溢利 hH$9GL{H  
agency agreement 代理协议 >8>s K(S]  
agency expenses 代理机构的开支 Z!q$d/1  
agency fee 代理费 .,VLQbtg  
Agency Law 《代理法》 `E;xI v|  
agent 代理人；承销人 `+."X1  
agent of company 公司代理人 Q-iBK*-w  
agent's fee 代理人费；经纪费 I<W<;A  
aggregate 总计；总数；总体数字 kN*I_#  
aggregate amount 总款额；总额 ?w'03lr%  
aggregate assets and liabilities 总体资产与负债 P7X3>5<;q  
aggregate at constant price 按固定价格计算的总体数字 Z9MU%*N  
aggregate demand 总需求 Le-t<6i-V#  
aggregate gross position 总持仓量 'o=DGm2H  
aggregate limit 总限额 ',+Zqog92  
aggregate of salaries tax 合计薪俸税 ~mHrgxQ-  
aggregate performance 总体表现；总体业绩 0T@axQ[%  
aggregate supply 总体供应 z2R?GQ5 A  
aggregate surplus 总盈余 +i /4G.=*  
aggregate total 整体总额 Bvj  
aggregate value 总值；合计价值 U$@}!X  
aggregated basis 合计基准 c=-qbG0`  
aggregated net chargeable income 合计应课税入息实额 1"t9x.  
aggregation 合并计算；合计；总和 8YPX8d8u  
aggregation of incomes of husband and wife 夫妇入息合并计算 u>] )q7s  
aggregation of property 财产的总和 D0_CDdW%7  
agio 差价；贴水 T#e|{ZCbq  
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》 $BLd>gTzmv  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
giIPK&  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 B$OV^iwxK  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7^!iGhI]r  
《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》 $PlMyLu7jc  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment mWP&N#vwh  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 L*rCUv`  
agreement for a settlement 授产协议 ~USyN'5lU7  
agreement for assignment 转让协议 pL*aU=FjQ  
agreement for sale 售卖协议；买卖协议 @I&k|\  
agreement for sale and purchase 买卖协议 aU.!+e%_  
agreement for the payment of interest 支付利息协议 H:Q4!<  
agreement for the repayment of money 还款协议 b!/-9{  
agreement of reinsurance 再保险协议 44k8IYC*o  
Agricultural Bank of China 中国农业银行 @eESKg(,  
air passenger departure tax 飞机乘客离境税 t8lGC R  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 UsCaO<A  
airport tax 机场税 {XC[Ia6jtL  
alcohol duty 酒精税 5]kv1nQ  
alienation 让与；让渡；转让 SY}"4=M?l  
alimony 生活费；赡养费 !
X[7m  
All Ordinaries Index [AOI] 所有普通股指数 >C5u>@%
9O  
all risks 全险；综合险 ?5%o-hB|  
All Sales Record for Stock Market 《股票市场成交报告》 lG[j,MDs  
Allied Capital Resources Limited 新联财务有限公司 # xX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 CLuQ=-[
|  
allocation letter 拨款信件 oykb8~u}}  
allocation of fund 分配款项；预留款项 V1Gnr~GM  
allocation of profit 利润分配；溢利分配 }P\6}
cK
 
allocation warrant 拨款令 fgA-+y  
allotment 分配；配股 Bq-}BN?pz  
allotment notice 股份配售通知；配股通知 IF6-VFY:6  
allotment of shares 股份分配 =?\%E[j  
allowable 可获宽免；免税的 `Hu2a]e9  
allowable business loss 可扣除的营业亏损 4l>d^L  
allowable expenses 可扣税的支出 \lwLVe  
allowance 免税额；津贴；备抵；准备金 $:A80(#+  
allowance for debts 债项的免税额 }YM[aq?6  
allowance for depreciation by wear and tear 耗损折旧免税额 m G+=0Rn^  
allowance for funeral expenses 殡殓费的免税额 "kVzN22  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [e{W:7uFV  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZhC,nbM  
allowance to debtor 给债务人的津贴 oDt{;S8|]  
alteration of capital 资本更改 rz%^l1@-  
alternate trustee 候补受托人 E>r7A5Uo  
amalgamation 合并 *l%&/\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &xt GabNk  
ambit of charges 征税范围；收费范围 )4,U  
amended valuation 经修订的估值 -I;\9r+  
American Commodities Exchange 美国商品交易所 p3T:Y_  
American Express Bank Limited 美国运通银行 rJRg4Rog  
American Stock Exchange 美国证券交易所 ##alzC  
amortization 摊销 v}IhO~`uEq  
amount due from banks 存放银行同业的款项 Otf{)f  
amount due from banks abroad 存放海外银行同业的款项 s5*HS3D  
amount due from holding companies 控股公司欠款 2,|;qFJY-@  
amount due from local banks 存放本港银行同业的款项 `'pAiu  
amount due to banks 银行同业的存款 -]n%+,3L  
amount due to banks abroad 海外银行同业的存款 {r5OtYmpR  
amount due to holding companies 控股公司存款 )dJx82" l  
amount due to local banks 本港银行同业的存款 Zzb?Nbf  
amount due to outport banks 外埠银行同业的存款 bUYjmb2g)  
amount for note issue 发行纸币的款额 ekmWYQ ~  
amount of bond 担保契据的款额 u
K ,W  
amount of consideration 代价款额 :V_UJ3xf  
amount of contribution 供款数额 8 tIy"5  
amount of indebtedness 负债款额 m4'jTC$  
amount of principal of the loan 贷款本金额 Y; to9Kv$  
amount of rates chargeable 应征差饷数额 6V#EEb  
amount of share capital 股本额 <jM { <8-  
amount of sums assured 承保款额 2Je]dj4  
amount of variation 变动幅度 _qo\E=E  
amount of vote 拨款数额 i1bmUKZ8'L  
amount payable 应付款额 #ZP;] W  
amount receivable 应收款额 |WOc0M[U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Oi-%6&}J  
analysis 分析 [Q/kNK  
ancillary risk 附属风险 XBO( *6"E  
annual account 周年帐目；周年帐目报表；年度决算；年结 t-<BRnxhE  
annual accounting date 年结日期 {l
giH+:  
annual allowance 每年免税额；年积金；年度津贴；年津 ,]Xn9W  
annual balance 年度余额 o-;/x)  
annual disposable income 每年可动用收入 +F2X2e)g"  
annual estimates 周年预算 |y+_BZ5  
annual fee 年费 x]3[0K5;  
annual general meeting 周年大会 ]IzD`  
annual growth rate 年增率；每年增长率 K%Bz6 ~  
annual long-term supplement 长期个案每年补助金 V\l@_%D[(v  
annual pensionable emolument 可供计算退休金的年薪 `82Dm!V  
annual report 年报  Wu8^Z Z{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]e+&Pxw]e  
annual return 周年报表；周年申报表；每年报税表格 $q.}eb0  
Annual Return Rules 《周年报表规则》 QBN\wL8g  
annual review of consumer prices 每年消费物价回顾 v53|)]V  
annual roll-forward basis 逐年延展方式 JZ&_1~Z=  
annual salary 年薪 ?zbWz=nq  
annual statement 年度报表；年度决算表 wkV'']= Xg  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 BL"7_phM,  
annuitant 年金受益人 Ed2A\S6tl  
annuity 年金 uv^x  
annuity contract 年金合约 HIC!:|  
annuity on human life 人寿年金 |k,-]c;6  
antecedent debt 先前的债项 )+w1nw|m  
ante-dated cheque 倒填日期支票 DVJn;X^T:  
anticipated expenditure 预期开支 1i'y0]f  
anticipated net profit 预期纯利 1uB$@a\  
anticipated revenue 预期收入 k,f/9e+#  
anti-inflation measure 反通货膨胀措施 nr,Z0  
anti-inflationary stance 反通货膨胀立场 ErQ6a%~,  
apparent deficit 表面赤字 UP%6s:>:  
apparent financial solvency 表面偿债能力 "^;h'  
apparent partner 表面合伙人 ;-;lM6zP  
application for personal assessment 个人入息课税申请书 5O Y5b8  
application of fund 资金应用 IOY7w"|LW  
application to release as liquidator and to destruct the books of accounts and documents ~!cxRd5;F  
申请免除清盘人职务及毁灭帐簿与文件 ()F{kM8  
appointed actuary 委任精算师 %H,s~IU  
appointed auditor 委任核数师；委任审计师 {8`$~c  
appointed trustee 委任的受托人 5Dz$_2oM3  
appointer 委任人 6 .)Xeb"  
apportioned pro rata 按比例分摊 $ ]#WC\Hv  
apportionment 分配；分摊 AQT_s9"0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g|7o1{  
apportionment formula 分摊方程式 Jmi,;Af'/  
apportionment of estate duty 遗产税的分摊 {<Gp5j  
appraisal 估价；评估 P".IW.^kk~  
appreciable growth 可观增长 g.
vE%zKL  
appreciable impact 显着影响 PLMC<4$s  
appreciable increase 可观增长 ,]W|"NUI  
appreciation 增值；升值 ws^Ne30R  
appreciation against other currencies 相对其他货币升值 pRL:,q\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %Ta"H3ZW  
appreciation tax 增值税 ~(kqq#=s  
appropriation 拨款；拨用；拨付 8&| o  
appropriation account 拨款帐目 js@L%1r#L  
Appropriation Bill 拨款法案 "J=Cy@SSa  
appropriation-in-aid system 补助拨款办法 1EEcNtpub]  
approved assets 核准资产 WvSm!W  
approved basket stock 认可一篮子证券 f5FEHyj|  
approved budget 核准预算 ^2+Vt=*  
approved charitable donation 认可慈善捐款 "QiR  
approved charitable institution 认可慈善机构 a.}#nSYP  
approved currency 核准货币；认可货币 %A=/(%T>  
approved estimates 核准预算 O=(F46 M  
approved estimates of expenditure 核准开支预算 i/1$uQ  
approved overseas insurer 核准海外保险人 J{Kw@_ypP  
approved overseas trust company 核准海外信托公司 jy?*`q1]  
approved pooled investment fund 核准汇集投资基金 RLB"}&SF]  
approved provident fund scheme 认可公积金计划 wCruj`$  
approved provision 核准拨款 C&MqH.K  
approved redeemable share 核准可赎回股份 J
~3m7  
approved regional stock 认可地区性证券 /bB4ec8!  
approved retirement scheme 认可退休金计划 1BZ##xV*:G  
approved subordinated loan 核准附属贷款 s(3HZ>qx;  
arbitrage 套戥；套汇；套利 10*Tk 8  
arbitrageur 套戥者；套汇者 ,6X;YY  
arbitrary amount 临时款项 Opcszq5n  
arrangement 措施；安排；协定 5~@-LXqL  
arrears 欠款 jS##zC  
arrears of pay 欠付薪酬 K4<"XF1A:  
arrears of revenue 逾期未收税款；逾期未收的帐项 +KIz#uqF8Z  
articles of association 组织章程；组织细则；组织章程细则 YRX^fZ-b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /}8Au$nA  
ascertainment of profit 确定利润 :VZS7$5  
"Asia Clear" “亚洲结算系统” 8X"4RyNSn  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -oyA5Yx0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 &l1t5 !  
Asian Development Fund [ADF] 亚洲发展基金 =-fM2oiI:  
Asian dollar bond 亚洲美元债券 &zX W  
Asian dollar market 亚洲美元市场 S3Gr}N  
Asian dollar rate 亚洲美元利率 vu\W5M  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ocZ}RI#Q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 K6p\ >J  
asked price 沽盘；喊价；索价；卖方报价 B?=R= p  
assessable income 应评税入息 1bCE~,tD  
assessable loss 应评税亏损 if|5v^/  
assessable profit 应评税利润 ~^Cx->l  
assessable value 应评税值 i~]
60M>  
assessed profit 估定利润 *pa hZiO  
assessed value 经评估价值 } u;{38~  
assessment 评税；评定；估价；评税单 z@~H{glo  
assessment number 评税编号；估价编号 `+n#CWZ"Y  
assessment of additional tax 补加税评税 18rV Acj  
assessment of performance 业绩评估；实绩评价 mB_?N $K  
Assessor 评税主任 XKky-LeJ  
asset price bubbles 资产价格泡沫 [#uhMn^  
asset-backed securities 具资产保证的证券 }={@_g#  
assets accretion 资产增值 p7Wt(A  
assets and liabilities 资产与负债 z.-yL,Rc`-  
assets betterment statement 资产递增表；资产改进表 !?JZ^/u  
assets lending 实物放款；有抵押贷款 ,W)DQwAg  
assets of the company passing on the death 死者去世时转移的公司资产 K-Ts
SW$}  
assets pledged as security for liabilities 用作负债抵押的资产 3Jizv,?  
assets portfolio 资产投资组合 ) ~=pt&+  
assets price 资产价格 by @qg:  
assets quality 资产质素 V_J0I*Qa4  
assets realization 资产变现 O^8ZnN_+  
assets refinancing arrangement 资产再集资安排 {TNORbZz  
assets securitization 资产证券化 $TXiWW+  
assets situated outside Hong Kong 在香港以外地方的资产 l}L81t7f  
assets stripping 削减资产；拆卖资产 O00;0wu  
assets value 资产值 -fA=&$V  
assignee 承让人 P".}Y[GD  
assignment 转让；转让书；转让契 5`p9Xo>)yW  
assignment of interest 权益转让 qG;tD>jy  
assignment of letters patent and trade mark 专利证书及商标转让 ,:(s=JN+  
assignment of property 物业转让；物业转让书 ZEI)U, I.  
assignment right 转让权 0o>C, `  
assignor 转让人 ]?VVwft  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 "ZGP,=?y2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 59)w+AW  
associate member 附属会员 VNWB$mM.2  
associated body corporate 相联法人团体 p\=T#lb  
associated company 相联公司；联属公司 -8qCCV&1i  
associated corporation 相联法团 B3ItZojAuw  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =_-u;w1D  
公认会计师公会〔英国〕 L&kCI`Tb  
Association of Futures Exchange Brokers 香港期货经纪协会 ;"Gy5  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 fVn4=d6X  
association of underwriters 承保人组织 LMoZI0)x  
assumption of control 接管 DK?aFSf\  
assurance 担保；保险；转易；转易书 F0_w9"3E~  
assurance of interest 权益的转易 kMVr[q,MEq  
at 19XX price 按一九ＸＸ年价格计算 ?]D&D:Z?I  
at a discount 按赔价计算；按贴水价格计算；打折扣 y-+W  
at a premium 按溢价计算；按升水价格计算 hb;
CpA  
at call 通知付款；按通知 KUU{X~w  
at constant market price 按固定市价计算 qa^cJ1@  
at constant price 按固定价格计算 jaEe$2F2  
at cost 按成本计算 ]\^O(BzB  
at current market price 按当时市价计算；按现时市价计算 As46:<!2  
at current price 按当时价格计算；按现时价格计算 L/jaUt[,  
at factor cost 按要素成本计算；按生产要素成本计算 CPy>sV3Ru0  
at money-of-the-day price 按付款当日价格计算 tNFw1&  
at or better 按指定或较佳价位〔买卖指令〕 6Pl|FIJF  
at par 按面值计算；平价 PI*@.kqR-  
at sight 见票即付 Aeh#  
at the close 按收市盘 4q]
6[/  
at the opening 按开市盘 ."ZG0Zg  
attestation 见证；见证条款 Xsa8YP9  
at-the-money option 平价期权 imif[n+]}d  
attorney 受权人；受托代表人 b_TI_  
attornment 新拥有人承认书 f\oW<2k]~  
attributable profit 可归属利润 eAW)|=2  
attributable share value 可归属股份价值 op`9(=DJ]  
Auckland Stock Exchange 奥克兰证券交易所 y]yl7g =~  
auction 拍卖 Sa<(F[p`  
auctioneer 拍卖商 19[oXyFI  
audit 审计；核数 m["e7>9G  
Audit Commission 审计署 28M^F~0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _~tF2`,Y_p  
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〕 x(Uv>k~i}  
audit review 帐目审查 /m>SEo\{C  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 UxB3/!<5g3  
audited account 审计帐目；经审计的帐目 XySkm2y  
audited annual account 经审计的周年帐目 c1i[1x%
  
audited balance sheet 经审计的资产负债表 Ki:t!vAO  
auditor 核数师；核数主任；审计师 ]qZj@0#7n  
auditor's certificate 核数师证明书；审计师证明书 z^*g2J,  
auditor's report 核数师报告；审计师报告 0FL'8!e<  
Aussie bond 澳元债券 <#"_Qgdix  
austerity budget 紧缩预算 *1-0s*T  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1NZp
d'$c  
Australia All Ordinaries Index 澳洲所有普通股票指数 *C|*{!  
Australian Dollar [AUD] 澳元 Q~Nq5[  
Australian Options Market 澳大利亚期权市场 n(LO`
{  
Australian Securities Commission 澳洲证券事务监察委员会 'S74Ys=-0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ro?.w  
Australian Stock Exchange 澳大利亚证券交易所 !Q_Kil.9  
Austrian Schilling [ATS] 奥地利先令 |;aZi?Ek[  
authentication 认证；鉴证 BOdlz#&s  
authority to purchase 委托购买证；委购书 cs:?Wq ^  
authorization 认可；核准；授权；授权书 CNWA!1n^Hy  
authorization by direction 指示授权 ^H&`e"|R9  
authorization by instruction 指令授权 R$eEW"]  
authorization by warrant 令状授权 E3CwA8)k  
authorization of unit trust 单位信托的认可 x>J(3I5_b  
authorized agent 指定代理人 O ~[[JAi[  
authorized capital 法定资本 MQ'=qR  
authorized clerk 出市员 olHmRJ  
authorized dealer 认可交易商 1
p-<F
3;  
authorized financial institution 认可财务机构 VYH $em6  
authorized fund 认可基金 PyQ\O*  
authorized fund house 获授权的基金公司；认可基金公司 %bG\  
authorized institution 认可机构 #>z!ns  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @y eAM7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ),%@X  
authorized insurer 获授权保险人；获认可承保人 }1a(*s,s-^  
authorized investment 特准投资项目 :[C|3KKe"  
authorized person 获授权人 85:mh\@-G  
authorized representative 获授权代表 (%4O\s#l  
authorized share capital 法定股本 `I(5Aj"  
automated quotation system 自动报价系统 2KNs,4X@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] sQO>1bh  
自动交易系统〔香港期货交易所有限公司〕 <07~EP  
automatic adjustment mechanism 自动调整机制 M1K[6V!  
automatic adjustment system 自动调整系统 ]QF*\2b-I2  
Automatic Clearing House 自动票据交换所 yONX?cS  
automatic exchange rates accumulation system 自动化汇率累集系统 ~[0^{$rrWs  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 xv_Z$&9e>l  
automatic teller machine [ATM] 自动柜员机 2bOFH6g  
autopay 自动转帐 lt{"N'Gw6  
available assets 可用资产 p'=XW#2 >  
available fiscal reserve 现存财政储备 oK2jPP  
available profit 可用利润 [XD3}'Aa  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 2&2t8.<  
average 平均；平均数；海损 8HDI]  
average basic salary 平均基本薪金 t#nRa Pzp  
average consumer expenditure 平均消费开支；一般消费开支 odTIz{9qG  
average cost 平均成本 9y;zk$O8  
average cost of land production 增辟土地平均成本 Ka8Bed3  
average daily turnover 平均每日成交额 %p^`,b}  
average daily wage rate 平均每日工资率 e @|uG%  
average expenditure pattern 平均开支模式 b2hXFwPe  
average growth rate 平均增长率 G=m18Bv{  
average net fixed assets 固定资产平均净值 E~`<n]{G-C  
average of relatives 相对价格平均数 3/CKy##r%]  
average price 平均价格 eY(JU5{  
average propensity to consume 平均消费倾向；一般消费倾向 +QEiY~i  
average propensity to save 平均储蓄倾向；一般储蓄倾向 35~1$uRA  
average rate 平均率 Mu$"fYKf"  
average revenue 平均收入；平均收益  9-Xr  
average stock 平均库存；平均存货 nOU.=N v`  
average yearly rent 平均年租 y~py+:_  
avoidance of double taxation 避免双重课税 8/W2;>?wKc  
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 oN=>U"<\1  
/(DnMHn\  
给你加分了