一些有用的会计术语(也不知道发的地方对不对)A

A: tZg)VJQys  
A share Ａ股；甲类股份 U%BtBPL  
abatement of tax 减税；减扣免税额 hiV!/}'7  
ABN AMRO Bank N.V. 荷兰银行 }{,Wha5\n  
above-the-line expenditure 线上项目支出；经常预算支出 (igB'S5wf  
above-the-line receipt 线上项目收入；经常预算收入 >fT%CGLC0  
ABSA Asia Limited 南非联合亚洲有限公司 xbcmvJrG  
absolute change 绝对数值变更 (5+g:mSfr  
absolute expenditure 实际开支 :p)^+AF"5  
absolute guideline figure 绝对准则数字 M5:*aCN6P  
absolute interest 绝对权益 jVoD9H F/  
absolute order of discharge 绝对破产解除令 qZV|}M>P)  
absolute profit margin 绝对利润幅度 /ET+`=n  
absolute value 实值；绝对值 LH_U#P`E  
absolutely vested interest 绝对既得权益 (OwGp3g  
absorbed cost 已吸收成本；已分摊成本 w<]-~`K  
absorption 吸收；分摊；合并 1!U:M8T|  
absorption rate 吸收率；摊配率；分摊率 jyyig%  
ACB Finance Limited 亚洲商业财务有限公司 b9T6JS j  
acceptable form of reciprocity 合理的互惠条件 DYIp2-K  
acceptable rate 适当利率；适当汇率 5efN5Kt  
acceptance agreement 承兑协议 BOA7@Zaa$p  
acceptance for honour 参加承兑 7042?\\=  
acceptor 承兑人；接受人；受票人 t"J{qfNs  
acceptor for honour 参加承兑人  H4YA  
accident insurance 意外保险 #< :`:@2  
Accident Insurance Association of Hong Kong 香港意外保险公会 >X:!Y[N  
accident insurance scheme 意外保险计划 K]yWpW  
accident year basis 意外年度基准 ",Mrdxn7  
accommodation 通融；贷款 !5[SNr3^  
accommodation bill 通融票据；空头票据 /$\8?<Pc".  
accommodation party 汇票代发人 6;!)^b  
account balance 帐户余额；帐户结余 #s>'IPc0  
account book 帐簿 jRDvVV/-wr  
account collected in advance 预收款项 4!96k~d}  
account current book 往来帐簿 [,ulz4"  
account of after-acquired property 事后取得的财产报告 ;+o6"ky5  
account of defaulter 拖欠帐目 /<+`4n  
account payable 应付帐款 cAVdH{$"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q]K$yo  
account receivable 应收帐款 (=1zMZo  
account receivable report 应收帐款报表 nsV=  
account statement 结单；帐单；会计财务报表 c(5XT[Tw  
account title 帐户名称；会计科目 :.a184ax  
accountant's report 会计师报告 %WmTG }L)  
Accountant's Report Rules 会计师报告规则 'q}f3u
>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 vE#8&Zq  
Accounting Arrangements 《会计安排》 ?X\.O-=4X  
accounting basis 会计基础 i<tJG{A=  
accounting by Official Receiver 破产管理署署长呈交的帐目 8~RJnwF^  
Accounting Circular 《会计通告》 H*f2fyC1\  
accounting class 会计类别 /e|qyWs  
accounting date 记帐日期；会计结算日期 (64es)B}"  
accounting for money 款项核算 {5%d#|?  
Accounting Officer 会计主任 a{JO8<dlm  
accounting period 会计报告期；会计期 RDy
&
i  
accounting policy 会计政策；会计方针 ;
9ChBA  
accounting practice 会计惯例 >YF=6zq.`  
accounting principle 会计准则 8uW%
jG3/  
accounting record 会计记录 2_M+o]Z^  
accounting report 会计报告 }o[<1+W(.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 q j9q  
Accounting Society of China 中国会计学会 {t|#>UCK  
accounting statement 会计报表 &^ s8V]^  
accounting system 会计制度；会计系统 K@Q%NK,  
accounting transaction 会计事项；帐务交易 *O[/- p&7  
accounting treatment 会计处理 @8A[HP  
accounting year 会计年度 }'>mT,ytgk  
accretion 增值；添加 ouFKqRs;  
accrual 应计项目；应累算数目 JxLfDr,dy  
accrual basis 应计制；权责发生制 uKD }5M?{  
accrual basis accounting 应计制会计；权责发生制会计 [)0^*A2  
accrue 应累算；应计 2@ZRz%(Oa&  
accrued benefit 应累算利益 KPjAk  
accrued charges 应计费用 /PR4ILed  
accrued cumulative preference share dividend 应累算的累积优先股股息 \>n[x;$  
accrued expenses 应累算费用 VTyj<6Y  
accrued interest payable 应付利息；应计未付利息 31e O2|7  
accrued interest receivable 应收利息；应计未收利息 yxf#@Je"  
accrued right 累算权益 $bZ-b1{c C  
accruing profit 应累算的利润 vo&h6'i>7  
accumulated fiscal reserve 累积财政储备 E:A!tu$B  
accumulated profit 累积利润；滚存溢利 N{@~(>ee^  
accumulated reserve 累积储备 B/n~ $  
accumulation of surplus income 累积收益盈余 \M0's&1(  
acquired assets 既得资产 7(^F@,,@  
acquisition 收购；购置；取得 kr |k \  
acquisition cost 购置成本 1^
tX:qR  
acquisition expenses 购置费用 vv^y V"0Y  
acquisition of 100% interest 收购全部股权 aXZi2  
acquisition of control 取得控制权 y;<}`  
acquisition of fixed assets 购置固定资产 5e0d;Rd  
acquisition of shell “买壳” ),j6tq[  
acquisition price 收购价 bF+j%=  
act of God 天灾
]A#:Uc5  
acting partner 执事合伙人 MOp "kA  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >NV1#\5_R@  
active partner 积极参与的合伙人 oEFo7X`t  
active trading 交投活跃 )<_qTd0`  
actual circulation 实际流通 2*Pk1vrI  
actual cost 实际成本 /nX_Q?mo  
actual expenditure 实际开支；实际支出 UK,sMKbl1  
actual income 实际入息；实际收入；实际收益 rwgj]  
actual market 现货市场 ^L7!lzyo  
actual price 现货价；实际价格 &1`Y&x:p  
actual profit 实际利润 H/;AlN|!  
actual quotation 实盘；实际价位；实际报价 ;<GxonIV  
actual year basis 按实际年度计算 JV'aqnb.8\  
actuals 实货 j*4:4B%  
actuarial investigation 精算调查 5tLb o  
actuarial principle 精算原则 |Sua4~yL(  
actuarial report 精算师报告 =#<bB)59  
Actuarial Society of Hong Kong 香港精算学会 X{6a  
actuarial valuation 精算师估值 BB(v,W  
actuary 精算师 DVKb`KJ"  
ad referendum agreement 暂定协议；有待覆核的协定 `R.Pz _
oe  
ad valorem duty 从价税；按值征税 T,vh=UF%]  
ad valorem duty system 从价税制 Q|S>C%4?  
ad valorem fee 从价费 .P?n<n#  
ad valorem tariff 从价关税 bz~aj}"`  
additional allowance 额外免税额 [cl+AV "  
additional amount for unexpired risk 未过期风险的额外款额 2cRru]VZ5  
additional assessable profit 补加应评税利润 A^LS^!Jz  
additional assessment 补加评税 Sl<1Rme=w  
additional commitment 额外承担 +/]*ChrS  
additional commitment vote 额外承担拨款 }#g+~9UK  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }4h0{H  
additional dependent parent allowance 供养父母额外免税额 :2C <;o  
additional provision 额外拨款 >Q[ Z{  
additional stamp duty 附加印花税 |k%1mE(+=s  
additional tax 补加税罚款；补加税款 5ddfdIp  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 S'NLj(  
adjudged bankrupt 被裁定破产 ]IeLKcn  
adjudicated bankrupt 裁定破产人 :)tsz;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 V d]7v  
adjudication of bankruptcy 裁定破产；宣告破产 |GsMLY:0  
adjudication of insolvency 裁定无力偿还债务 Wv;,@
xTZ  
adjusted actual 经调整的实数；调整后的实数 ?.lo[X<,*  
adjusted current assets 经调整的流动资产；调整后的流动资产 V7p hD3Y  
adjusted figure 经调整的数字；调整后的数额 IXR'JZ?f
H  
adjusted liabilities 经调整的负债；调整后的负债 fk>{  
adjusted loss 经调整的亏损；调整后的亏损 ;c DMcKKIA  
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 2efdJ&eIV  
adjusted profit 经调整的利润；调整后的利润 BF;}9QebmS  
adjusted surplus 经调整的盈余额；调整后的盈余额 &rPAW V'v  
adjusted value 经调整的价值；调整后的价值 6
PS[OB{3  
adjustment 调整；修订；理算〔保险〕 SBDGms  
adjustment centre 调剂中心 FH$q,BI!R  
adjustment lag 调整过程的时间差距；调整时差 _G'A]O/BZD  
adjustment mechanism 调整机制 x#zj0vI-8  
adjustment of loss 亏损调整 A,=> |&*  
adjustment process 调整过程；调整程序 1\Pjz Lj  
adjustment range 调整幅度 u^CL }t*  
administered exchange rate 受管制汇率 - _6`0  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .9,x_\|G*  
administration expenses 行政费用 "bWx<  
administration fee 手续费；行政费 lQvgq  
administration in bankruptcy 破产管理 T:H~Y+qnt  
administration order 遗产管理令 9&`";
dg  
administrator 管理人；遗产管理人 >7~*j4g  
administrator of the estate 遗产管理人 4m"0R\  
admission of debt 债项承认书 zH9*w:"4<_  
admission of proof 接纳债权证明 .cw)Y#;IG  
advance 放贷款项；垫付款项；预支款项；预付款项 hN]l $Ct  
advance account 暂支帐目；预付款帐户 5;^1Ab0  
advance compensation 预付补偿金 {&B_b|g*fW  
advance from shareholder 股东垫款 )|k#cT{=M  
advance pending reimbursement 预支以待日后付还 M+HhTW;I=  
advanced economy 先进经济体系 =l${
p*ABQ  
advancement 预付；预付财产 yG7H>LF?8  
advances warrant 垫款令 ^~7Mv^A  
advancing 贷出 :
l1-s]  
adverse balance 逆差 g0}jE%)  
adverse exchange 逆汇 {x_cgsn  
advertisement addressed to shareholders 在报章刊登的致股东通告 ',t*:GBZCf  
advice for collection 托收通知书 Rt&5s)O'  
advice of drawing 提款通知书；汇票通知书 y@1QVt04  
advice of payment 付款通知 .y3E@0a  
Advisory Committee [Securities and Futures Commission] 3;> z %{  
谘询委员会〔证券及期货事务监察委员会〕 ]j6K3  
Advisory Committee on Diversification 经济多元化谘询委员会 )cZHBG.0H  
affidavit 誓章；遗产申报誓章 .>.GQUr  
affidavit of no receipt 述明无收款的誓章 #=33TvprR2  
affiliate 联号；联营公司；附属公司 xa<KF  
affiliated company 附属公司；联号；联营公司 bj6Yz,g F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 bGK*1FlH  
affordability 负担能力 k<+Sj h$  
African Development Bank [AfDB] 非洲开发银行 d ePk}Sn  
after-acquired property 事后取得的财产 U=69q]  
after-hours dealing 市后交易 B7|%N=S%/  
after-tax profit 税后盈利；税后利润；税后溢利 =s]2?m  
agency agreement 代理协议 ``$$yS~d};  
agency expenses 代理机构的开支 m{X{h4t  
agency fee 代理费 Dc$q0|N=z  
Agency Law 《代理法》 5$HG#2"Kb#  
agent 代理人；承销人 R9
#ar{  
agent of company 公司代理人 y%61xA`#  
agent's fee 代理人费；经纪费 bu_@A^ys  
aggregate 总计；总数；总体数字 ^"54Q^SH  
aggregate amount 总款额；总额 h$6'9rL&i  
aggregate assets and liabilities 总体资产与负债 7iwck.*  
aggregate at constant price 按固定价格计算的总体数字 dh [kx  
aggregate demand 总需求 \/;c^!(<  
aggregate gross position 总持仓量 pUF JQ*  
aggregate limit 总限额 '-Cx-=  
aggregate of salaries tax 合计薪俸税 H
@$K/  
aggregate performance 总体表现；总体业绩 v~T)g"_|  
aggregate supply 总体供应 i$@xb_  
aggregate surplus 总盈余 yI#qkl-  
aggregate total 整体总额 jl(D;JnF  
aggregate value 总值；合计价值 Tj_K5uccU}  
aggregated basis 合计基准 8]`s&d@GY  
aggregated net chargeable income 合计应课税入息实额 *ls6k`ymL  
aggregation 合并计算；合计；总和 x>TIx[x  
aggregation of incomes of husband and wife 夫妇入息合并计算 }5(_gYr  
aggregation of property 财产的总和 I *sT*;U  
agio 差价；贴水 V6HZvuXV!  
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》 ,Ww}xmq1H  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "5 ~{  
《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》 sCzpNJ"8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment A:GqR;;"x>  
《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》 .PVYYhrt
 
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Y9<[n)>+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :/szA?:W  
agreement for a settlement 授产协议 rg k1.0U0  
agreement for assignment 转让协议 3'`&D/n  
agreement for sale 售卖协议；买卖协议 "#7Q}d!x  
agreement for sale and purchase 买卖协议 f77W{T4  
agreement for the payment of interest 支付利息协议 !-470
J  
agreement for the repayment of money 还款协议 oST)E5X;7  
agreement of reinsurance 再保险协议 eLORG(;h4  
Agricultural Bank of China 中国农业银行 ;nW;M 4{  
air passenger departure tax 飞机乘客离境税 R3lZ|rxv:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 JQ0Z%;"  
airport tax 机场税 Y,Z$U| U  
alcohol duty 酒精税 stUv!   
alienation 让与；让渡；转让 2)|=+DN;  
alimony 生活费；赡养费 GQY" +xa8]  
All Ordinaries Index [AOI] 所有普通股指数 YtSYe%  
all risks 全险；综合险 2\k!DF  
All Sales Record for Stock Market 《股票市场成交报告》 *P/A&"i[E  
Allied Capital Resources Limited 新联财务有限公司 l9=Ka{$^*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 S|k@D2k=  
allocation letter 拨款信件 9ck"JMla  
allocation of fund 分配款项；预留款项 Dbj?l;'1  
allocation of profit 利润分配；溢利分配 -
bOtF%  
allocation warrant 拨款令 C
kNR{?S  
allotment 分配；配股 #iv4L  
allotment notice 股份配售通知；配股通知 SH=S>  
allotment of shares 股份分配 9=]HOUn
 
allowable 可获宽免；免税的 #TR!x,Hc  
allowable business loss 可扣除的营业亏损 *K$a;2WjzG  
allowable expenses 可扣税的支出 hp2E! Cma  
allowance 免税额；津贴；备抵；准备金 bF_0',W
 
allowance for debts 债项的免税额 6:B,ir _  
allowance for depreciation by wear and tear 耗损折旧免税额 ]J!#"m-]  
allowance for funeral expenses 殡殓费的免税额 {Hl(t$3V`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }(Fmr7%m  
allowance for repairs and outgoings 修葺及支出方面的免税额 =CD6x= l6  
allowance to debtor 给债务人的津贴 @Q2E1Uu%  
alteration of capital 资本更改 yLf
yLyO L  
alternate trustee 候补受托人 f['lY1#V1  
amalgamation 合并 |mn} wNUN]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *kK +Nvt8s  
ambit of charges 征税范围；收费范围 l9eTghLi  
amended valuation 经修订的估值 .U|'KCM9m  
American Commodities Exchange 美国商品交易所 !w%c=V]tV  
American Express Bank Limited 美国运通银行 8gEp5  
American Stock Exchange 美国证券交易所 H@wjZ;R  
amortization 摊销 yy8BkG(  
amount due from banks 存放银行同业的款项
K\xM%O?  
amount due from banks abroad 存放海外银行同业的款项 XBCHJj]k  
amount due from holding companies 控股公司欠款 r^C(|Vx  
amount due from local banks 存放本港银行同业的款项 iZdl0;16[  
amount due to banks 银行同业的存款 0R\.G1f%  
amount due to banks abroad 海外银行同业的存款 2INpo  
amount due to holding companies 控股公司存款 W?4:sLC#3  
amount due to local banks 本港银行同业的存款 Y#V(CIDe  
amount due to outport banks 外埠银行同业的存款 x+
6z9{O  
amount for note issue 发行纸币的款额 Khi6z&B  
amount of bond 担保契据的款额 #'%ii,;wQ  
amount of consideration 代价款额 vjm? X  
amount of contribution 供款数额 ,JK0N_=  
amount of indebtedness 负债款额 R+uZi~  
amount of principal of the loan 贷款本金额 ~Uv#)  
amount of rates chargeable 应征差饷数额 pn(i18x  
amount of share capital 股本额 ]3*w3Y!XK  
amount of sums assured 承保款额 vW*Mf}=  
amount of variation 变动幅度 RPeH[M^  
amount of vote 拨款数额 v*GS
>S  
amount payable 应付款额 Zh;}Q(w  
amount receivable 应收款额 t6KKfb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D60quEe3%  
analysis 分析 -YQS\@?  
ancillary risk 附属风险 ;k#_/c  
annual account 周年帐目；周年帐目报表；年度决算；年结 eza"<uBr  
annual accounting date 年结日期 YzZj=]\`b  
annual allowance 每年免税额；年积金；年度津贴；年津 -th.(eAx  
annual balance 年度余额 kn>qX{W  
annual disposable income 每年可动用收入 ]rY9t@  
annual estimates 周年预算 "OI$PLK  
annual fee 年费 cW0\f5[/  
annual general meeting 周年大会 VM<0_R24z  
annual growth rate 年增率；每年增长率 F{ vT^/  
annual long-term supplement 长期个案每年补助金 UQh.o  
annual pensionable emolument 可供计算退休金的年薪 8h|}Q_  
annual report 年报 sRcd{)|Cq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 EmUn&p%hI  
annual return 周年报表；周年申报表；每年报税表格 &4WA/'>R  
Annual Return Rules 《周年报表规则》 }15&<s  
annual review of consumer prices 每年消费物价回顾 ~$4(|Fq/  
annual roll-forward basis 逐年延展方式 ?OnL,y|  
annual salary 年薪 m)<+?Bv y  
annual statement 年度报表；年度决算表 ~s'}_5;VY  
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 aDX&j2/  
annuitant 年金受益人 dPpQCxf  
annuity 年金 GR*sk#{  
annuity contract 年金合约 Hc\@{17  
annuity on human life 人寿年金 [
|*7"Q(  
antecedent debt 先前的债项 u?SwGXi~8  
ante-dated cheque 倒填日期支票 zJ8T.+qJ  
anticipated expenditure 预期开支 dT7fyn  
anticipated net profit 预期纯利 ~1*37w~  
anticipated revenue 预期收入 |*zgX]-+;  
anti-inflation measure 反通货膨胀措施 HX| p4-L  
anti-inflationary stance 反通货膨胀立场 L6nsVL&  
apparent deficit 表面赤字 F^Jz   
apparent financial solvency 表面偿债能力 k^K76mB  
apparent partner 表面合伙人 {*hFG:u  
application for personal assessment 个人入息课税申请书 gfAWN  
application of fund 资金应用 @YaI5>,/  
application to release as liquidator and to destruct the books of accounts and documents pd:YR;  
申请免除清盘人职务及毁灭帐簿与文件 AG vhSd7  
appointed actuary 委任精算师 vYXhWqL~  
appointed auditor 委任核数师；委任审计师 td\gk  
appointed trustee 委任的受托人 s1Wn.OGR4  
appointer 委任人 8b7I\J`  
apportioned pro rata 按比例分摊 qrw*?6mSQ  
apportionment 分配；分摊 T^7}Qs9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'Bt!X^  
apportionment formula 分摊方程式 NkGtZ.!pk  
apportionment of estate duty 遗产税的分摊 >+i+_^]  
appraisal 估价；评估 SFuSM/Pf  
appreciable growth 可观增长 Ei]SksV>*  
appreciable impact 显着影响 (Lz|o!>  
appreciable increase 可观增长 Q-R?y+| x  
appreciation 增值；升值 J7{D6@yLS  
appreciation against other currencies 相对其他货币升值 o+}1M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X~o;jJC  
appreciation tax 增值税 Gb[J3:.  
appropriation 拨款；拨用；拨付 #G
0'Q2  
appropriation account 拨款帐目 4`oKvL9  
Appropriation Bill 拨款法案 =(TMcu$4`  
appropriation-in-aid system 补助拨款办法 ckP AH E@  
approved assets 核准资产 .HY,'oC.  
approved basket stock 认可一篮子证券 It/'R-H  
approved budget 核准预算 Y~^R^J  
approved charitable donation 认可慈善捐款 J#@+1 Nt  
approved charitable institution 认可慈善机构 e&ZTRgYdi  
approved currency 核准货币；认可货币 a[zVC)N0  
approved estimates 核准预算 2,I]H'}^  
approved estimates of expenditure 核准开支预算 GK11fZpO:i  
approved overseas insurer 核准海外保险人 s-
SFu  
approved overseas trust company 核准海外信托公司 {GT5   
approved pooled investment fund 核准汇集投资基金 ZWuNl!l>  
approved provident fund scheme 认可公积金计划 d<=!*#q;o  
approved provision 核准拨款 |)jR|8MAE  
approved redeemable share 核准可赎回股份 PK&&Vu2M  
approved regional stock 认可地区性证券 NzhWGr_x'  
approved retirement scheme 认可退休金计划 2'W#x  
approved subordinated loan 核准附属贷款 751Qi  
arbitrage 套戥；套汇；套利 UL~~J[1r  
arbitrageur 套戥者；套汇者 HXdo:#xEO  
arbitrary amount 临时款项 tNZZCdB  
arrangement 措施；安排；协定 <Mo{o2F=  
arrears 欠款 8VG~n?y  
arrears of pay 欠付薪酬 ~LFM,@  
arrears of revenue 逾期未收税款；逾期未收的帐项 +[ir7?Y.  
articles of association 组织章程；组织细则；组织章程细则 5HbJE'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +B+cN[d  
ascertainment of profit 确定利润 jc>B^mqx  
"Asia Clear" “亚洲结算系统” Jk|DWZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xo ^|d3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 d,meKQn  
Asian Development Fund [ADF] 亚洲发展基金 :D2GLq*\  
Asian dollar bond 亚洲美元债券 !]mo.zDSW5  
Asian dollar market 亚洲美元市场 Q9p2.!/C1  
Asian dollar rate 亚洲美元利率 OO
nj(%g  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t^6ams$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Xooh00  
asked price 沽盘；喊价；索价；卖方报价 ^l ;Bo3^_  
assessable income 应评税入息 !_c6 `oW  
assessable loss 应评税亏损 z8D,[`  
assessable profit 应评税利润 I)*J,hs1  
assessable value 应评税值 =:R${F  
assessed profit 估定利润 dYwEVu6q  
assessed value 经评估价值 6+s&%io4  
assessment 评税；评定；估价；评税单 $j(4FyH\  
assessment number 评税编号；估价编号 X9" T(
`  
assessment of additional tax 补加税评税 fD_3lbiL(  
assessment of performance 业绩评估；实绩评价 ^pfM/LQ@  
Assessor 评税主任 8"ZcKxDk  
asset price bubbles 资产价格泡沫 v{
1g`E  
asset-backed securities 具资产保证的证券 4>Q] \\Lc  
assets accretion 资产增值 jt3W.^6HO  
assets and liabilities 资产与负债 $'#}f?  
assets betterment statement 资产递增表；资产改进表 :=q9ay  
assets lending 实物放款；有抵押贷款 @\-*aS_8>  
assets of the company passing on the death 死者去世时转移的公司资产 l96AJB'  
assets pledged as security for liabilities 用作负债抵押的资产 qM^y@B2MO
 
assets portfolio 资产投资组合 0f+]I
=1\  
assets price 资产价格 _ qQ  
assets quality 资产质素 m^/>C-&C  
assets realization 资产变现 *z~
J ]  
assets refinancing arrangement 资产再集资安排 4 #lLC-k  
assets securitization 资产证券化 & }"I!  
assets situated outside Hong Kong 在香港以外地方的资产 [5b[ztN%  
assets stripping 削减资产；拆卖资产 0U.Ld:  
assets value 资产值 @JP6F[d  
assignee 承让人 #=m:>Q?%z  
assignment 转让；转让书；转让契 mkBQTQGT  
assignment of interest 权益转让 .rDao]K  
assignment of letters patent and trade mark 专利证书及商标转让 8|hi2Qeu,c  
assignment of property 物业转让；物业转让书 "4*QA0As  
assignment right 转让权 cZWW[i  
assignor 转让人 ^b.fci{1m  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 <X97W\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +@@( C9  
associate member 附属会员 5':j=KQE_  
associated body corporate 相联法人团体 h=NXU9n%'  
associated company 相联公司；联属公司 4d
SAGLpp  
associated corporation 相联法团 6,R<8a;Wn  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >Ij#+=  
公认会计师公会〔英国〕 l,b_'
m@  
Association of Futures Exchange Brokers 香港期货经纪协会 qX[C%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +$^[r  
association of underwriters 承保人组织 [R~@#I P!  
assumption of control 接管 M&/e*Ta5  
assurance 担保；保险；转易；转易书 k5)IBO  
assurance of interest 权益的转易 3VQmo\li  
at 19XX price 按一九ＸＸ年价格计算 oye/tEMG  
at a discount 按赔价计算；按贴水价格计算；打折扣 d;r,?/C  
at a premium 按溢价计算；按升水价格计算 Z\)P|#L$  
at call 通知付款；按通知 yW"}%) d  
at constant market price 按固定市价计算 _B}QS"A  
at constant price 按固定价格计算 6H|T )  
at cost 按成本计算 WCI'Kh 
 
at current market price 按当时市价计算；按现时市价计算 PCKxo;bD  
at current price 按当时价格计算；按现时价格计算 |ew:}e: k<  
at factor cost 按要素成本计算；按生产要素成本计算 % <%r  
at money-of-the-day price 按付款当日价格计算 ,fm{ krE  
at or better 按指定或较佳价位〔买卖指令〕 TjctK [db@  
at par 按面值计算；平价 KZ [:o,jp>  
at sight 见票即付 }L5;=A']S  
at the close 按收市盘 MB.LHIo  
at the opening 按开市盘 V5I xZn%  
attestation 见证；见证条款 iW?NxP  
at-the-money option 平价期权 JQ\o[t  
attorney 受权人；受托代表人 2 t]=-@  
attornment 新拥有人承认书 @c,=c+-  
attributable profit 可归属利润 m{6*ae  
attributable share value 可归属股份价值 mj2sbRiSR=  
Auckland Stock Exchange 奥克兰证券交易所 DsiyN:o'+  
auction 拍卖 q1%xk
=8  
auctioneer 拍卖商 Sa6YqOel@  
audit 审计；核数 "9H#pj -  
Audit Commission 审计署 JCITIjD7=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] CT{X$N  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 f%STkL)  
audit review 帐目审查 IS!]!s'EI  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Lb2/ Te*  
audited account 审计帐目；经审计的帐目 *>j4tA{b@v  
audited annual account 经审计的周年帐目 TrHUM4  
audited balance sheet 经审计的资产负债表 @v}M\$N?  
auditor 核数师；核数主任；审计师 .-p?skm=a  
auditor's certificate 核数师证明书；审计师证明书 j 2Jew  
auditor's report 核数师报告；审计师报告 ^F/H?V/PX  
Aussie bond 澳元债券 ]G=^7O]`C!  
austerity budget 紧缩预算 A^
ry|4`3(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 VDv>I 2%  
Australia All Ordinaries Index 澳洲所有普通股票指数 m] IN-'  
Australian Dollar [AUD] 澳元 xx%*85<  
Australian Options Market 澳大利亚期权市场 gf|&u
4D  
Australian Securities Commission 澳洲证券事务监察委员会 3],[6%w  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2FTJxSC  
Australian Stock Exchange 澳大利亚证券交易所 ;cWFh4_  
Austrian Schilling [ATS] 奥地利先令 p:|p?  
authentication 认证；鉴证 rAQ3x0  
authority to purchase 委托购买证；委购书 ^eqq|(<K  
authorization 认可；核准；授权；授权书 RXbZaje$  
authorization by direction 指示授权 UrB{jS?  
authorization by instruction 指令授权 5CM]-qbf@  
authorization by warrant 令状授权 t*!Q9GC_  
authorization of unit trust 单位信托的认可 X]%n#\t,]  
authorized agent 指定代理人 }Q>??~mVl
 
authorized capital 法定资本 3ry0.  
authorized clerk 出市员 If.h
A}  
authorized dealer 认可交易商 lem\P_V)  
authorized financial institution 认可财务机构 zQ,ymfT  
authorized fund 认可基金 *s"{JrG`O  
authorized fund house 获授权的基金公司；认可基金公司 "V7&@3  
authorized institution 认可机构 0-A@X>6bs  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?s{Pp  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 l'(7p`?  
authorized insurer 获授权保险人；获认可承保人 -B#>Jn#F  
authorized investment 特准投资项目 & Pzr)W(  
authorized person 获授权人 '[Ch8
Yf\  
authorized representative 获授权代表 E.rfS$<1  
authorized share capital 法定股本 v!?>90a  
automated quotation system 自动报价系统  jQ?6I1o  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] p%y|w  
自动交易系统〔香港期货交易所有限公司〕 }o#6g|"\sY  
automatic adjustment mechanism 自动调整机制 / CVhvK  
automatic adjustment system 自动调整系统 1x4{
~g\  
Automatic Clearing House 自动票据交换所 ~G`(=\_0  
automatic exchange rates accumulation system 自动化汇率累集系统 L[7Aa"R  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 u+vUv~4A6  
automatic teller machine [ATM] 自动柜员机 IqmoWn3  
autopay 自动转帐 0N*~"j;r#M  
available assets 可用资产 k:kx=K5=4  
available fiscal reserve 现存财政储备 ^0&   
available profit 可用利润 Ea[K$NC)#  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 o8ADAU"  
average 平均；平均数；海损 c27A)`   
average basic salary 平均基本薪金 @,v.Y6Ge  
average consumer expenditure 平均消费开支；一般消费开支 PaYsn *{})  
average cost 平均成本 5J8U] :Y)  
average cost of land production 增辟土地平均成本 Qa=v }d-O  
average daily turnover 平均每日成交额 gS4@3BOw&.  
average daily wage rate 平均每日工资率 +}0/ %5 =1  
average expenditure pattern 平均开支模式 *4
F6U  
average growth rate 平均增长率 ;3WVrYe  
average net fixed assets 固定资产平均净值 6N'v`p8  
average of relatives 相对价格平均数 N!:
&Xz  
average price 平均价格 |\/Y<_)JD  
average propensity to consume 平均消费倾向；一般消费倾向 ~!a~ -:#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 F2RU7o'f.  
average rate 平均率 ey>V^Fj  
average revenue 平均收入；平均收益 r@Tq-o  
average stock 平均库存；平均存货 0SLS;s.GX  
average yearly rent 平均年租 P mgTTI  
avoidance of double taxation 避免双重课税 $&iw(BIq  
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 =tE7XC3X_  
y0D
="2
)  
给你加分了