一些有用的会计术语(也不知道发的地方对不对)A

A: M%xL K7  
A share Ａ股；甲类股份 *GP_ut%  
abatement of tax 减税；减扣免税额 r%d11[z  
ABN AMRO Bank N.V. 荷兰银行 a}fClI-u  
above-the-line expenditure 线上项目支出；经常预算支出 Yj6p19  
above-the-line receipt 线上项目收入；经常预算收入 Aw;vg/#~md  
ABSA Asia Limited 南非联合亚洲有限公司 4/?}xD|?  
absolute change 绝对数值变更 &Fjilx'k  
absolute expenditure 实际开支 C+XZDY(=Z  
absolute guideline figure 绝对准则数字 D'cY7P  
absolute interest 绝对权益 RH]>>tJ^e  
absolute order of discharge 绝对破产解除令 *]R0z|MW  
absolute profit margin 绝对利润幅度 CqK#O'\  
absolute value 实值；绝对值 mndl~/  
absolutely vested interest 绝对既得权益 l-}5@D[  
absorbed cost 已吸收成本；已分摊成本 pm~;:#z7  
absorption 吸收；分摊；合并 N+q
Lxk  
absorption rate 吸收率；摊配率；分摊率 "H<#91^|  
ACB Finance Limited 亚洲商业财务有限公司 NxO^VUD  
acceptable form of reciprocity 合理的互惠条件 ]31XX=  
acceptable rate 适当利率；适当汇率 Xe;(y "pR  
acceptance agreement 承兑协议 u3mT
l  
acceptance for honour 参加承兑 -WvgK"k  
acceptor 承兑人；接受人；受票人 e8mbEC(AK  
acceptor for honour 参加承兑人 ^!o}>ls['  
accident insurance 意外保险 (M,VwwN  
Accident Insurance Association of Hong Kong 香港意外保险公会 zI_G
dQNfN  
accident insurance scheme 意外保险计划
@jSb
MI  
accident year basis 意外年度基准 s}9tK
(4v  
accommodation 通融；贷款 aG
b. Lh9  
accommodation bill 通融票据；空头票据 < iI6@X>  
accommodation party 汇票代发人 ++DQS9b{  
account balance 帐户余额；帐户结余 ,,%:vK+V  
account book 帐簿 VHr7GAmU  
account collected in advance 预收款项 cuaNAJ  
account current book 往来帐簿 u#WTh%/  
account of after-acquired property 事后取得的财产报告 917 0bmr  
account of defaulter 拖欠帐目 S?\hbM]V-o  
account payable 应付帐款 e~.?:7t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 k
_>Fw>Y  
account receivable 应收帐款 <3=qLm
 
account receivable report 应收帐款报表 NLZZMr  
account statement 结单；帐单；会计财务报表 DnsP7k.8T  
account title 帐户名称；会计科目 -{U>} Y)  
accountant's report 会计师报告 W^.-C  
Accountant's Report Rules 会计师报告规则 ^7bf8 ^`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~X<cG=p~u  
Accounting Arrangements 《会计安排》 \UqS -j|  
accounting basis 会计基础 fTV|?:C{  
accounting by Official Receiver 破产管理署署长呈交的帐目 92]ZiL?k  
Accounting Circular 《会计通告》 _T|H69 J  
accounting class 会计类别 E\~ KVn  
accounting date 记帐日期；会计结算日期 ITIj=!F*  
accounting for money 款项核算 %M#?cmt  
Accounting Officer 会计主任 C]yQ "b  
accounting period 会计报告期；会计期 D&l,SD  
accounting policy 会计政策；会计方针 UlNfI}#X  
accounting practice 会计惯例 U5CPkH1  
accounting principle 会计准则 o.3YM.B#  
accounting record 会计记录 ]]=fA 4(  
accounting report 会计报告 XL PpxG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?Wg{oB@(  
Accounting Society of China 中国会计学会 *UBP]w  
accounting statement 会计报表 2k}-25xxL  
accounting system 会计制度；会计系统 )HX:U0
 
accounting transaction 会计事项；帐务交易 (e>Rot0  
accounting treatment 会计处理 4 %)N(%u  
accounting year 会计年度 Th^(f@.w  
accretion 增值；添加 N^ s!!Sbpq  
accrual 应计项目；应累算数目 p&sK\
 
accrual basis 应计制；权责发生制 (y~la
W!  
accrual basis accounting 应计制会计；权责发生制会计 G/z\^Q  
accrue 应累算；应计 h!G^dW.  
accrued benefit 应累算利益 ^@`e  
accrued charges 应计费用 .3&a{IxM]  
accrued cumulative preference share dividend 应累算的累积优先股股息 o4%Vt} K  
accrued expenses 应累算费用 mw(c[.
*%  
accrued interest payable 应付利息；应计未付利息 /pN'K5@  
accrued interest receivable 应收利息；应计未收利息 a WeBav}_  
accrued right 累算权益 >*= =wlOB  
accruing profit 应累算的利润 q)V1{B@  
accumulated fiscal reserve 累积财政储备 twtkH~`"Q  
accumulated profit 累积利润；滚存溢利 O5qW*r'  
accumulated reserve 累积储备 %x}&=zx0*1  
accumulation of surplus income 累积收益盈余 Y62u%':X  
acquired assets 既得资产 wY3|#P CDV  
acquisition 收购；购置；取得 b-BM"~N'  
acquisition cost 购置成本 p2x1xv  
acquisition expenses 购置费用 $xA J9_2P  
acquisition of 100% interest 收购全部股权 ~llMrl7  
acquisition of control 取得控制权 ~|'y+h89  
acquisition of fixed assets 购置固定资产 w3<"g&n|  
acquisition of shell “买壳” ~mK-8U4>K,  
acquisition price 收购价 +~ 3w5.8  
act of God 天灾 NSS4vtA  
acting partner 执事合伙人 Du^x=;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 UW hn1N  
active partner 积极参与的合伙人 ,rZn`9  
active trading 交投活跃 jF2[bzY4  
actual circulation 实际流通 hqs$yb  
actual cost 实际成本 sq~+1(X  
actual expenditure 实际开支；实际支出 ESD<8OR  
actual income 实际入息；实际收入；实际收益 9p2>`L  
actual market 现货市场 6Lg!Lodu  
actual price 现货价；实际价格 @A2/@]HBm  
actual profit 实际利润 )WVItqQKV  
actual quotation 实盘；实际价位；实际报价 VFl 1 f  
actual year basis 按实际年度计算 F?b'L JS  
actuals 实货 L19MP  
actuarial investigation 精算调查
x2C/L  
actuarial principle 精算原则 =t3vbV  
actuarial report 精算师报告 N.0HfYf  
Actuarial Society of Hong Kong 香港精算学会 Ht|",1yr+  
actuarial valuation 精算师估值 $N;"}Gz  
actuary 精算师 >*`>0Q4y  
ad referendum agreement 暂定协议；有待覆核的协定 ?dsf@\  
ad valorem duty 从价税；按值征税 3>Q@r>c  
ad valorem duty system 从价税制 Km)X_}|  
ad valorem fee 从价费 8cK\
myn.  
ad valorem tariff 从价关税 =w^TcV  
additional allowance 额外免税额 lf%b0na?r  
additional amount for unexpired risk 未过期风险的额外款额 vuR5}/Ev  
additional assessable profit 补加应评税利润 MSZ!W(7,<  
additional assessment 补加评税 jCTy:q]  
additional commitment 额外承担 As@ihB+(\  
additional commitment vote 额外承担拨款 b/sOfQ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ecxj9h,S  
additional dependent parent allowance 供养父母额外免税额 {sC@N
![  
additional provision 额外拨款 T-9k<,>?  
additional stamp duty 附加印花税 |N:MZ#};  
additional tax 补加税罚款；补加税款 dD
/t_ {h  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 PwW^y#96  
adjudged bankrupt 被裁定破产 sDLS*467  
adjudicated bankrupt 裁定破产人 :1aL9 fT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 CAUijMI@  
adjudication of bankruptcy 裁定破产；宣告破产 T8$%9&j!UE  
adjudication of insolvency 裁定无力偿还债务 ;Z ]<S_#-  
adjusted actual 经调整的实数；调整后的实数 Fn:.Y8%-  
adjusted current assets 经调整的流动资产；调整后的流动资产
VQ`,#`wV  
adjusted figure 经调整的数字；调整后的数额 &/](HLdF  
adjusted liabilities 经调整的负债；调整后的负债 iV?` i  
adjusted loss 经调整的亏损；调整后的亏损 J`w]}GlH  
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 T3PX gL)o  
adjusted profit 经调整的利润；调整后的利润 ^|wT_k\  
adjusted surplus 经调整的盈余额；调整后的盈余额 2GSgG.%SSM  
adjusted value 经调整的价值；调整后的价值 k)`$%[K8  
adjustment 调整；修订；理算〔保险〕 !0I
dp%  
adjustment centre 调剂中心 `n 3FT=  
adjustment lag 调整过程的时间差距；调整时差 \F 3C=M@:  
adjustment mechanism 调整机制 M#OHY*  
adjustment of loss 亏损调整 /Q?~Q0{)es  
adjustment process 调整过程；调整程序 dgS4w@)@V;  
adjustment range 调整幅度 M^z=1YrMd  
administered exchange rate 受管制汇率 i?F[||O"$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =~J
"kC  
administration expenses 行政费用 Ovvny$  
administration fee 手续费；行政费 `Kh]x9Z  
administration in bankruptcy 破产管理 tM&n3MWQ  
administration order 遗产管理令 \n#]%X5c  
administrator 管理人；遗产管理人 Hqvc7-c6  
administrator of the estate 遗产管理人 yeh8z:5Z O  
admission of debt 债项承认书 NEA_Plt  
admission of proof 接纳债权证明 [%)@|^hw91  
advance 放贷款项；垫付款项；预支款项；预付款项 E{uf\Fc
 
advance account 暂支帐目；预付款帐户 !w q4EV  
advance compensation 预付补偿金 i90}Xyt  
advance from shareholder 股东垫款 @l'G[jN5  
advance pending reimbursement 预支以待日后付还 bE?'C h  
advanced economy 先进经济体系 UqN{JG:#.  
advancement 预付；预付财产 \V= &&(n#  
advances warrant 垫款令 N~;*bvW{  
advancing 贷出 R'zu"I  
adverse balance 逆差 \e<mSR  
adverse exchange 逆汇 T^~)
jpkw  
advertisement addressed to shareholders 在报章刊登的致股东通告 <eY%sFq,  
advice for collection 托收通知书 75ZH  
advice of drawing 提款通知书；汇票通知书 cVp[ Z#B  
advice of payment 付款通知 *4t-e0]j@w  
Advisory Committee [Securities and Futures Commission] wW-Ab  
谘询委员会〔证券及期货事务监察委员会〕 *=Doe2(!C  
Advisory Committee on Diversification 经济多元化谘询委员会 "Y7+{  
affidavit 誓章；遗产申报誓章 {AOG"T&<  
affidavit of no receipt 述明无收款的誓章 f'&GFL=c  
affiliate 联号；联营公司；附属公司 YMT8p\#rp  
affiliated company 附属公司；联号；联营公司 0<g<GQ(E  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 & g:%*>7P  
affordability 负担能力 7i8eg*Gl  
African Development Bank [AfDB] 非洲开发银行 *C\(wL  
after-acquired property 事后取得的财产 e^QVn\<c  
after-hours dealing 市后交易 @g4Shlx|  
after-tax profit 税后盈利；税后利润；税后溢利 !\^jt%e&  
agency agreement 代理协议 )!e3.C|V1W  
agency expenses 代理机构的开支 9 ~~qAoD  
agency fee 代理费 ^]6M["d/p  
Agency Law 《代理法》 ABc)2"i:*  
agent 代理人；承销人 RlrZxmPV>O  
agent of company 公司代理人 X8Xn\E  
agent's fee 代理人费；经纪费 V
JDoH  
aggregate 总计；总数；总体数字 v dU%R\  
aggregate amount 总款额；总额 a9=>r  
aggregate assets and liabilities 总体资产与负债 8lwFAiC8  
aggregate at constant price 按固定价格计算的总体数字 h3kaD  
aggregate demand 总需求 CM9XPr  
aggregate gross position 总持仓量 |QVr`tE<  
aggregate limit 总限额 !tU'J"Zy  
aggregate of salaries tax 合计薪俸税 !6HuFf  
aggregate performance 总体表现；总体业绩 :[xvlW29  
aggregate supply 总体供应 F.<L> G7{1  
aggregate surplus 总盈余 bpW!iY/q3  
aggregate total 整体总额 7:>sc]Z  
aggregate value 总值；合计价值 gE\b982  
aggregated basis 合计基准 `FZF2.N  
aggregated net chargeable income 合计应课税入息实额 ,h^r:g  
aggregation 合并计算；合计；总和 %:3'4;jh%  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?6f7ld5  
aggregation of property 财产的总和 03EV%Vc  
agio 差价；贴水 |jT2W  
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》 %x2uP9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment n!G.At'JP  
《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》 |O-`5_z$r  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ZqQ*}l5  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 wK ?@.l)u  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2ev*CX6.  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @4drjT  
agreement for a settlement 授产协议 Z\Z,,g+WL  
agreement for assignment 转让协议 *YtB )6j  
agreement for sale 售卖协议；买卖协议 Q(Gyq:L=>  
agreement for sale and purchase 买卖协议 ([R")~`(l2  
agreement for the payment of interest 支付利息协议 _({@B`N}  
agreement for the repayment of money 还款协议 K
lN/\N\  
agreement of reinsurance 再保险协议 XE1$K
_m  
Agricultural Bank of China 中国农业银行 vT c7an6fy  
air passenger departure tax 飞机乘客离境税 YLOwQj'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 nIn2 *r  
airport tax 机场税 R`#W wx>b  
alcohol duty 酒精税 oQT2S>cm^  
alienation 让与；让渡；转让 B>z?ClH$R  
alimony 生活费；赡养费 x7dEo%j  
All Ordinaries Index [AOI] 所有普通股指数 ?[)yGRzO2  
all risks 全险；综合险 Kb&V!#o)  
All Sales Record for Stock Market 《股票市场成交报告》 i%;"[M  
Allied Capital Resources Limited 新联财务有限公司 p|3b/plZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 NvJV</l6A  
allocation letter 拨款信件 0C$8g Y*  
allocation of fund 分配款项；预留款项 0(y:$  
allocation of profit 利润分配；溢利分配 {\G`]r-cM  
allocation warrant 拨款令 +;Cr];b3  
allotment 分配；配股 Icx7.Y  
allotment notice 股份配售通知；配股通知 mnjs(x<m  
allotment of shares 股份分配 ;+U<bqL6  
allowable 可获宽免；免税的 0{+.H_f`  
allowable business loss 可扣除的营业亏损 nPFwPk8=M  
allowable expenses 可扣税的支出 xJc$NV-JzK  
allowance 免税额；津贴；备抵；准备金 pu9^e4B9  
allowance for debts 债项的免税额 7Xg?U'X  
allowance for depreciation by wear and tear 耗损折旧免税额 WC*=rWRxF  
allowance for funeral expenses 殡殓费的免税额 rrqQCn9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 gEwd &J  
allowance for repairs and outgoings 修葺及支出方面的免税额 *geN[[  
allowance to debtor 给债务人的津贴 >&U@f  
alteration of capital 资本更改 ST Z]8cw  
alternate trustee 候补受托人 m#e*c[*G  
amalgamation 合并 V`#.7uUP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C\}
/"  
ambit of charges 征税范围；收费范围 lp
gd#vr  
amended valuation 经修订的估值 y('k`>C  
American Commodities Exchange 美国商品交易所 RWKH%C[Yd  
American Express Bank Limited 美国运通银行 FhkkWWL  
American Stock Exchange 美国证券交易所 3mO;JXd  
amortization 摊销 m$wlflt  
amount due from banks 存放银行同业的款项 ]~0}=,H$N  
amount due from banks abroad 存放海外银行同业的款项 5~'IKcW<  
amount due from holding companies 控股公司欠款 !eI2r  
amount due from local banks 存放本港银行同业的款项 ]<XR]FHx)  
amount due to banks 银行同业的存款 v^N`IJq  
amount due to banks abroad 海外银行同业的存款 W)*p2#l  
amount due to holding companies 控股公司存款 A"uULfnk  
amount due to local banks 本港银行同业的存款 Kj3?ve~  
amount due to outport banks 外埠银行同业的存款 'cBBt  
amount for note issue 发行纸币的款额 $s-Y%gc  
amount of bond 担保契据的款额 PuL<^aJ  
amount of consideration 代价款额 Z=?aEU$7  
amount of contribution 供款数额 lv%9MW0 z  
amount of indebtedness 负债款额 D`yEwpV^  
amount of principal of the loan 贷款本金额 J2VTo: In  
amount of rates chargeable 应征差饷数额 ["3\eFg  
amount of share capital 股本额 i7*EbaYzUO  
amount of sums assured 承保款额 IiJZ5'{  
amount of variation 变动幅度 #Sh <Ih  
amount of vote 拨款数额 zMi; A6  
amount payable 应付款额 o}$1Ay*q`  
amount receivable 应收款额 "=1;0uy]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o-C#|t3hH  
analysis 分析 S
( ^.?z  
ancillary risk 附属风险 lD
xc`S  
annual account 周年帐目；周年帐目报表；年度决算；年结 mGjN_  
annual accounting date 年结日期 ?r=jF)C<'  
annual allowance 每年免税额；年积金；年度津贴；年津 r
(h`XMsU  
annual balance 年度余额 aEt/NwgiQ  
annual disposable income 每年可动用收入 5jB*fIz  
annual estimates 周年预算 UUc8*yU)  
annual fee 年费 ?jx1R^  
annual general meeting 周年大会 p-GAe,2q  
annual growth rate 年增率；每年增长率 T;5r{{  
annual long-term supplement 长期个案每年补助金 Q~{H@D`<  
annual pensionable emolument 可供计算退休金的年薪 CW&.NT  
annual report 年报 PcT?<HU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vy9 w$ls  
annual return 周年报表；周年申报表；每年报税表格 8s{?v&p  
Annual Return Rules 《周年报表规则》 m908jI_So  
annual review of consumer prices 每年消费物价回顾 '' O7=\  
annual roll-forward basis 逐年延展方式 aj^wRzJ}zA  
annual salary 年薪 #_93f |  
annual statement 年度报表；年度决算表 _Q[$CcDEE  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 U1nw-Q+  
annuitant 年金受益人 Jg}K.1Hs  
annuity 年金 ^(HUGl_  
annuity contract 年金合约 }7E^ZZ]f  
annuity on human life 人寿年金 G` XC  
antecedent debt 先前的债项 o1cErI&q"  
ante-dated cheque 倒填日期支票 ~Wo)?q8UY,  
anticipated expenditure 预期开支 Y_woKc*  
anticipated net profit 预期纯利 G3G#ep~)vC  
anticipated revenue 预期收入 F8:vDv  
anti-inflation measure 反通货膨胀措施 G 0%6ch^%  
anti-inflationary stance 反通货膨胀立场 %w7u]-tR  
apparent deficit 表面赤字 C?Bl{4-P}*  
apparent financial solvency 表面偿债能力 #|&Sc_#4)  
apparent partner 表面合伙人 1i[FY?6`dh  
application for personal assessment 个人入息课税申请书 i0$Bx>  
application of fund 资金应用 }XO K,Hw  
application to release as liquidator and to destruct the books of accounts and documents #P l~R  
申请免除清盘人职务及毁灭帐簿与文件 =U%Rvm  
appointed actuary 委任精算师 $6OkIP.  
appointed auditor 委任核数师；委任审计师 ~T&<CTh  
appointed trustee 委任的受托人 (q+)'H%iK  
appointer 委任人 %LVm3e9  
apportioned pro rata 按比例分摊 a,2'+Tlo  
apportionment 分配；分摊 ),G=s Oo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V-<GT?  
apportionment formula 分摊方程式 o(DOQGl  
apportionment of estate duty 遗产税的分摊 h 3]wL.V  
appraisal 估价；评估 I)A`)5="5  
appreciable growth 可观增长 n2)q}_d  
appreciable impact 显着影响 3s/H2fz  
appreciable increase 可观增长 Fa'k0/_j  
appreciation 增值；升值 T!Hb{Cg*  
appreciation against other currencies 相对其他货币升值 Og,$ sH}`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3|.um_  
appreciation tax 增值税 +qh[N@F  
appropriation 拨款；拨用；拨付 Ut2y;2)a  
appropriation account 拨款帐目 H,Z;=N_  
Appropriation Bill 拨款法案 rE}%KsZ  
appropriation-in-aid system 补助拨款办法 1pArZzm>  
approved assets 核准资产 ZovW0Q)m  
approved basket stock 认可一篮子证券 4"gM<z  
approved budget 核准预算 {}3${  
approved charitable donation 认可慈善捐款 !O`(JSoG  
approved charitable institution 认可慈善机构 ;\f gF@  
approved currency 核准货币；认可货币
E_vq  
approved estimates 核准预算 (h>-&.`&  
approved estimates of expenditure 核准开支预算 cSXwYZDx?  
approved overseas insurer 核准海外保险人 q Y
#n'&  
approved overseas trust company 核准海外信托公司 UK<Nj<-'t
 
approved pooled investment fund 核准汇集投资基金 6Yx4lWBR?  
approved provident fund scheme 认可公积金计划 0g0i4IV  
approved provision 核准拨款 ;W>k@L  
approved redeemable share 核准可赎回股份 l c+g&f  
approved regional stock 认可地区性证券 9FB19  
approved retirement scheme 认可退休金计划 -r-k_6QP  
approved subordinated loan 核准附属贷款 ^J$2?!~  
arbitrage 套戥；套汇；套利 R8ZK]5{o  
arbitrageur 套戥者；套汇者 spt6]"Ni  
arbitrary amount 临时款项 rg^'S1x|  
arrangement 措施；安排；协定 e" St_z(  
arrears 欠款 j'A_'g'^  
arrears of pay 欠付薪酬 dBz/7&Q   
arrears of revenue 逾期未收税款；逾期未收的帐项 7
=;R& mqC  
articles of association 组织章程；组织细则；组织章程细则 D9 g#Ff6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :]\([Q+a  
ascertainment of profit 确定利润 ogyTO
|V=  
"Asia Clear" “亚洲结算系统”  Vh_P/C+  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i\,-oO  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7Zlw^'q$:L  
Asian Development Fund [ADF] 亚洲发展基金 M7pOLP_1jB  
Asian dollar bond 亚洲美元债券 Tj:B!>>  
Asian dollar market 亚洲美元市场 |S_eDjF  
Asian dollar rate 亚洲美元利率 -[cTx[Z,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 HMSO=)@+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Qk:
Y2mL  
asked price 沽盘；喊价；索价；卖方报价 8fl`r~bqZ  
assessable income 应评税入息 wne,e's}   
assessable loss 应评税亏损 LDPUD'  
assessable profit 应评税利润 `aciXlqIF  
assessable value 应评税值 Lm%:K]X  
assessed profit 估定利润 >m$1Xx4#GV  
assessed value 经评估价值 jPUwSIP  
assessment 评税；评定；估价；评税单 |5lk9<z  
assessment number 评税编号；估价编号 .yz}ROmN^  
assessment of additional tax 补加税评税 E=nIRG|g  
assessment of performance 业绩评估；实绩评价 vSEuk}pk  
Assessor 评税主任 y*qVc E  
asset price bubbles 资产价格泡沫 #d6)#:uss  
asset-backed securities 具资产保证的证券 {\8
1i8b]  
assets accretion 资产增值 o]4*|ARPs  
assets and liabilities 资产与负债 ? m DI#~)  
assets betterment statement 资产递增表；资产改进表 E|iQc8gr&  
assets lending 实物放款；有抵押贷款 F(>Np2oi6  
assets of the company passing on the death 死者去世时转移的公司资产 .+$Q<L  
assets pledged as security for liabilities 用作负债抵押的资产 'Gj3:-xqL  
assets portfolio 资产投资组合 9Z4nAc
 
assets price 资产价格 RoPRQCE  
assets quality 资产质素 3}}38A|4  
assets realization 资产变现 OCe!.`  
assets refinancing arrangement 资产再集资安排 fU/>z]K  
assets securitization 资产证券化 )Y"+,$$>Y`  
assets situated outside Hong Kong 在香港以外地方的资产 T;r2.Pupn  
assets stripping 削减资产；拆卖资产 k>;`FFQU>  
assets value 资产值 F1*>y  
assignee 承让人 IxY|>5z  
assignment 转让；转让书；转让契 b,7k)ND1F  
assignment of interest 权益转让 EJMM9(DQ7  
assignment of letters patent and trade mark 专利证书及商标转让 =;Au<|  
assignment of property 物业转让；物业转让书 `dq,>HdW  
assignment right 转让权 MTuV^0%jD  
assignor 转让人 NPy&OcRl  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 bCRV\myd`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,E S0NA  
associate member 附属会员 C5o#i*|  
associated body corporate 相联法人团体 >qnko9V  
associated company 相联公司；联属公司 wW>A_{Y  
associated corporation 相联法团 M:Pc,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] s6 uG`F"  
公认会计师公会〔英国〕 ztcp/1jIvS  
Association of Futures Exchange Brokers 香港期货经纪协会 jeoz*Dz  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (C\]-E>  
association of underwriters 承保人组织 f6hnTbJ  
assumption of control 接管 +$ 'Zf0U  
assurance 担保；保险；转易；转易书 &u$Q4  
assurance of interest 权益的转易 E(>=rD/+  
at 19XX price 按一九ＸＸ年价格计算 P3x8UR=fS  
at a discount 按赔价计算；按贴水价格计算；打折扣 NG+GEqx  
at a premium 按溢价计算；按升水价格计算 "L IF.)  
at call 通知付款；按通知 f%][}NN)Xr  
at constant market price 按固定市价计算 6]K_m(F  
at constant price 按固定价格计算 %O|iE M  
at cost 按成本计算 Ag-
(5:  
at current market price 按当时市价计算；按现时市价计算 , qMzWa  
at current price 按当时价格计算；按现时价格计算 fK>L!=Q  
at factor cost 按要素成本计算；按生产要素成本计算 1m4$p2j  
at money-of-the-day price 按付款当日价格计算 ~!B\(@GU  
at or better 按指定或较佳价位〔买卖指令〕 'OITI TM  
at par 按面值计算；平价
-*1d!  
at sight 见票即付 f,U.7E  
at the close 按收市盘 UXJeAE-  
at the opening 按开市盘 &*M!lxDN  
attestation 见证；见证条款 "q3ZWNS'w  
at-the-money option 平价期权 b/+u4'"  
attorney 受权人；受托代表人 f\|w'  
attornment 新拥有人承认书 n@<YI  
attributable profit 可归属利润 }|h# \$w  
attributable share value 可归属股份价值 Ua
:}Vn&!  
Auckland Stock Exchange 奥克兰证券交易所 I fK,b*%  
auction 拍卖 &GpRI(OB/+  
auctioneer 拍卖商 P7
8g/p T  
audit 审计；核数 @a! #G  
Audit Commission 审计署 Dj"F\j 1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Wf+cDpK  
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〕 `KZm0d{H  
audit review 帐目审查 5'OrHk;u  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3#LlDC_WC  
audited account 审计帐目；经审计的帐目 %z=le7  
audited annual account 经审计的周年帐目 E>6MeO  
audited balance sheet 经审计的资产负债表 zVViLUwG  
auditor 核数师；核数主任；审计师 5%Y3 Kwyy  
auditor's certificate 核数师证明书；审计师证明书 T$8)u'-pa  
auditor's report 核数师报告；审计师报告 (~
p< P+  
Aussie bond 澳元债券 ; 5*&xz  
austerity budget 紧缩预算 )3cAQ'w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 j`{?OYD  
Australia All Ordinaries Index 澳洲所有普通股票指数 Y
`~Ut:fZ  
Australian Dollar [AUD] 澳元 HY56"LZ$(}  
Australian Options Market 澳大利亚期权市场 zYH&i6nj  
Australian Securities Commission 澳洲证券事务监察委员会 8?xE6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )W^F2-{  
Australian Stock Exchange 澳大利亚证券交易所 ju8>:y8  
Austrian Schilling [ATS] 奥地利先令 Tf>bX_L?  
authentication 认证；鉴证 AP3a;4Z#  
authority to purchase 委托购买证；委购书 tHU2/V:R  
authorization 认可；核准；授权；授权书 U7?;UCmX  
authorization by direction 指示授权 #]\Uk,mhZB  
authorization by instruction 指令授权 ^ gdaa>L  
authorization by warrant 令状授权 )*u8/U  
authorization of unit trust 单位信托的认可 `}p0VmD{NE  
authorized agent 指定代理人 7y.kQI?3  
authorized capital 法定资本 /T"+KU*
 
authorized clerk 出市员 Sj3+l7S?  
authorized dealer 认可交易商 p?02C#p  
authorized financial institution 认可财务机构 2R[:]-b  
authorized fund 认可基金 aS>u,=C  
authorized fund house 获授权的基金公司；认可基金公司 K%t*8 4j  
authorized institution 认可机构 Kew@&j~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ))qy;Q,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 C"y(5U)d  
authorized insurer 获授权保险人；获认可承保人 dn&s*  
authorized investment 特准投资项目 #NQMy:JHD)  
authorized person 获授权人 .j ?W>F  
authorized representative 获授权代表 !Z1@}`V&;  
authorized share capital 法定股本 `

./$&'  
automated quotation system 自动报价系统 =7?4eYHC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] l5~os>  
自动交易系统〔香港期货交易所有限公司〕 d9k0F OR1  
automatic adjustment mechanism 自动调整机制 zrvF]|1UP  
automatic adjustment system 自动调整系统 )~X2 &^orW  
Automatic Clearing House 自动票据交换所 QFA8N  
automatic exchange rates accumulation system 自动化汇率累集系统 rjK%t|aV^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 hqD*z6aH  
automatic teller machine [ATM] 自动柜员机 @JGP,445  
autopay 自动转帐 49eD1h3'X[  
available assets 可用资产 9[#pIPxNK  
available fiscal reserve 现存财政储备 |NlO7aQ>2H  
available profit 可用利润 ~?l | [  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 zOJ%}  
average 平均；平均数；海损 )7hqJa-V  
average basic salary 平均基本薪金 Xu{1".\  
average consumer expenditure 平均消费开支；一般消费开支 kj Jn2c:y  
average cost 平均成本 Z*F3G#A  
average cost of land production 增辟土地平均成本 11NQR[  
average daily turnover 平均每日成交额 9p]QM)M  
average daily wage rate 平均每日工资率 HVRZ[Y<^  
average expenditure pattern 平均开支模式 Usvl}{L[  
average growth rate 平均增长率 d z|or9&  
average net fixed assets 固定资产平均净值 -uS!\  
average of relatives 相对价格平均数 &bS,hbDt  
average price 平均价格 <|HV. O/!  
average propensity to consume 平均消费倾向；一般消费倾向 h0EEpL|\  
average propensity to save 平均储蓄倾向；一般储蓄倾向 j/DzCcp7  
average rate 平均率 )+#` CIv  
average revenue 平均收入；平均收益 H8=N@l  
average stock 平均库存；平均存货 IW5,
7.  
average yearly rent 平均年租 e1yt9@k,  
avoidance of double taxation 避免双重课税 `>o{P/HN  
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 p T?}Kc  
cVv=*81\  
给你加分了