一些有用的会计术语(也不知道发的地方对不对)A

A: o#4Wn'E  
A share Ａ股；甲类股份 &7XB$  
abatement of tax 减税；减扣免税额 rM/*_0[`d  
ABN AMRO Bank N.V. 荷兰银行 MuO7_*q'n  
above-the-line expenditure 线上项目支出；经常预算支出 `LVXK|m+$  
above-the-line receipt 线上项目收入；经常预算收入 ZZ)bTLu  
ABSA Asia Limited 南非联合亚洲有限公司 
gU0}.b  
absolute change 绝对数值变更 p%G4Js.  
absolute expenditure 实际开支 ;XZ5r|V}  
absolute guideline figure 绝对准则数字 TJ ;4QL  
absolute interest 绝对权益 u3dhMnUn  
absolute order of discharge 绝对破产解除令 AW!|xA6'`:  
absolute profit margin 绝对利润幅度 gXE'3  
absolute value 实值；绝对值 >rB7ms/@E  
absolutely vested interest 绝对既得权益 f8B*D4R}  
absorbed cost 已吸收成本；已分摊成本 2u~0B +)K/  
absorption 吸收；分摊；合并 UW. F1)  
absorption rate 吸收率；摊配率；分摊率 vx5;}[Bhm  
ACB Finance Limited 亚洲商业财务有限公司 x{&0:|bCs6  
acceptable form of reciprocity 合理的互惠条件 A|c
:&i  
acceptable rate 适当利率；适当汇率 $Vlfg51ob  
acceptance agreement 承兑协议 %]nLCoQh  
acceptance for honour 参加承兑 hSQP '6  
acceptor 承兑人；接受人；受票人 |^^;v|  
acceptor for honour 参加承兑人 jgVra*   
accident insurance 意外保险 XCDHd ?Ld  
Accident Insurance Association of Hong Kong 香港意外保险公会 plv"/KJM  
accident insurance scheme 意外保险计划 tQF7{F-}  
accident year basis 意外年度基准 k$7-F3  
accommodation 通融；贷款 W#8qhmt  
accommodation bill 通融票据；空头票据 L/c$p`-  
accommodation party 汇票代发人 q;}^Jpb;  
account balance 帐户余额；帐户结余 t&ztY] qh  
account book 帐簿 xEOR\(Z^  
account collected in advance 预收款项 7"Zr:|$U  
account current book 往来帐簿 ~i=/@;wRp  
account of after-acquired property 事后取得的财产报告 iePpJ>(  
account of defaulter 拖欠帐目 +[zrU`!@  
account payable 应付帐款 :nd }e  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 jcYI"f"~  
account receivable 应收帐款 )><cL:IJ}S  
account receivable report 应收帐款报表 t
'Nu^_#  
account statement 结单；帐单；会计财务报表 sYYg5vL9  
account title 帐户名称；会计科目 BT2[@qH|qF  
accountant's report 会计师报告 +wY3E*hU  
Accountant's Report Rules 会计师报告规则 @lc1Ipfk"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 X.o
[=E  
Accounting Arrangements 《会计安排》 nsaf6y&E  
accounting basis 会计基础 fFqK.^Tn  
accounting by Official Receiver 破产管理署署长呈交的帐目 .]k(7F!W  
Accounting Circular 《会计通告》 %Jq(,u  
accounting class 会计类别 Ad+-/hxc
 
accounting date 记帐日期；会计结算日期 bsR^H5O@  
accounting for money 款项核算 U-Fr[1I6p  
Accounting Officer 会计主任 q@8Rlc&  
accounting period 会计报告期；会计期 TXH: +mc  
accounting policy 会计政策；会计方针 i6h:%n]Io  
accounting practice 会计惯例 3r%I *  
accounting principle 会计准则 b,#cc>76\  
accounting record 会计记录 ahhVl=9/ao  
accounting report 会计报告 ygd'Nh!@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #D .H2'_}  
Accounting Society of China 中国会计学会 6K[s),rdv  
accounting statement 会计报表 Yc"G="XP;  
accounting system 会计制度；会计系统 __-rP  
accounting transaction 会计事项；帐务交易 qV@xEgW#r  
accounting treatment 会计处理 F'C]OMBE  
accounting year 会计年度 +G7A.d`V}  
accretion 增值；添加 g5M-Vu  
accrual 应计项目；应累算数目 |2 g }i\  
accrual basis 应计制；权责发生制 Z@t).$  
accrual basis accounting 应计制会计；权责发生制会计 U:J~Oy_Z  
accrue 应累算；应计 hh
|'Uq3  
accrued benefit 应累算利益 `Rm2G  
accrued charges 应计费用 "sUe:F;  
accrued cumulative preference share dividend 应累算的累积优先股股息 VS%8f.7ep  
accrued expenses 应累算费用 h7~&r
Wb  
accrued interest payable 应付利息；应计未付利息 BaR9X ?~O$  
accrued interest receivable 应收利息；应计未收利息 ,Uc\ Ajx  
accrued right 累算权益 q~;P^i<Y  
accruing profit 应累算的利润 k#5S'sCF<  
accumulated fiscal reserve 累积财政储备 Rdwr?:y(]  
accumulated profit 累积利润；滚存溢利 &rq
7;X  
accumulated reserve 累积储备 7`~h'(k  
accumulation of surplus income 累积收益盈余 KG4~t=J`  
acquired assets 既得资产 !#f4t]FM`B  
acquisition 收购；购置；取得 n)sK#C-VA  
acquisition cost 购置成本 tCI8\~  
acquisition expenses 购置费用 l!~8  
acquisition of 100% interest 收购全部股权 ^X)U^Qd  
acquisition of control 取得控制权 o5BOe1_Pw  
acquisition of fixed assets 购置固定资产 ~.VWrHC  
acquisition of shell “买壳” VtZ  
acquisition price 收购价 jO3Q@N0_  
act of God 天灾 j8hb  
acting partner 执事合伙人 ZT
"?W $  
active market 买卖活跃的市场；交投畅旺的市场；旺市 :*/<eT_  
active partner 积极参与的合伙人 gG*O&gQY  
active trading 交投活跃 p!hewtb5  
actual circulation 实际流通 1[} =,uaM  
actual cost 实际成本 |uj1T=ZY  
actual expenditure 实际开支；实际支出 DS=kSkW^&5  
actual income 实际入息；实际收入；实际收益 ~ Y4H)r  
actual market 现货市场 Mff_j0D  
actual price 现货价；实际价格 E@0wt^  
actual profit 实际利润 E{wV
f_K  
actual quotation 实盘；实际价位；实际报价 FK }x*d  
actual year basis 按实际年度计算 U%t:]6d&}  
actuals 实货 OAOG&6xu8  
actuarial investigation 精算调查 D<5gdIw  
actuarial principle 精算原则 /UN%P2>^1  
actuarial report 精算师报告 *yiJw\DRN  
Actuarial Society of Hong Kong 香港精算学会 sN5x\9U  
actuarial valuation 精算师估值 NV36Q^Am[  
actuary 精算师 )WwysGkqol  
ad referendum agreement 暂定协议；有待覆核的协定 eq(|%]a=  
ad valorem duty 从价税；按值征税 |>j=#2  
ad valorem duty system 从价税制 rZKv:x}{6  
ad valorem fee 从价费 No=f&GVg  
ad valorem tariff 从价关税 O|4~$7  
additional allowance 额外免税额 \^|ncu:T  
additional amount for unexpired risk 未过期风险的额外款额 t{F6+dp  
additional assessable profit 补加应评税利润 /n@_Ihx  
additional assessment 补加评税 e}(.u1  
additional commitment 额外承担 cK@O)Ko}  
additional commitment vote 额外承担拨款 :2 QA#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xDRK^nmC  
additional dependent parent allowance 供养父母额外免税额 >J.a,!  
additional provision 额外拨款 KD-0NO=oL  
additional stamp duty 附加印花税 AJCWp4,  
additional tax 补加税罚款；补加税款 X H{5E4P  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,y:q]PR  
adjudged bankrupt 被裁定破产 yoGE#+|7^  
adjudicated bankrupt 裁定破产人 vQc>jmS+n  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]9R?2{"K  
adjudication of bankruptcy 裁定破产；宣告破产 kYPowM  
adjudication of insolvency 裁定无力偿还债务 YRW<n9=3  
adjusted actual 经调整的实数；调整后的实数 jM2gu~  
adjusted current assets 经调整的流动资产；调整后的流动资产 dWI/X  
adjusted figure 经调整的数字；调整后的数额 4w2V["?X1  
adjusted liabilities 经调整的负债；调整后的负债 S4~^HvMG[Y  
adjusted loss 经调整的亏损；调整后的亏损 oYlq1MB?  
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 gA" =so  
adjusted profit 经调整的利润；调整后的利润 o~mY,7@a  
adjusted surplus 经调整的盈余额；调整后的盈余额 >Q[]i4*A  
adjusted value 经调整的价值；调整后的价值 kki]6_/n  
adjustment 调整；修订；理算〔保险〕 CUlANd"  
adjustment centre 调剂中心 T/-PSfbkj  
adjustment lag 调整过程的时间差距；调整时差 *Ty>-aS1  
adjustment mechanism 调整机制 Vxo3RwmR  
adjustment of loss 亏损调整 */O6cF7  
adjustment process 调整过程；调整程序 1V FAfv%}  
adjustment range 调整幅度
|PI.xl:ch  
administered exchange rate 受管制汇率 :d)@|SR1  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %+o]1R  
administration expenses 行政费用 D dt9`j  
administration fee 手续费；行政费 0kmVP~K  
administration in bankruptcy 破产管理 ~4XJ" d3L  
administration order 遗产管理令 /5U?4l(6[f  
administrator 管理人；遗产管理人 IL YS:c58=  
administrator of the estate 遗产管理人 T{?!sB3  
admission of debt 债项承认书 :_)Xe*O  
admission of proof 接纳债权证明 zT!JHG
 
advance 放贷款项；垫付款项；预支款项；预付款项 x*Z"
~'DI  
advance account 暂支帐目；预付款帐户 luat1#~J  
advance compensation 预付补偿金 yK{;72  
advance from shareholder 股东垫款 p
1J%=  
advance pending reimbursement 预支以待日后付还 J[VQ6fD%  
advanced economy 先进经济体系 {BJ[h  
advancement 预付；预付财产 dRW
p/3 }  
advances warrant 垫款令 W5J"#^kdF8  
advancing 贷出 OwSr`2'9  
adverse balance 逆差 SV6Np?U  
adverse exchange 逆汇 8Ln:y'K  
advertisement addressed to shareholders 在报章刊登的致股东通告 MbYa6jrF  
advice for collection 托收通知书 {P1W{|  
advice of drawing 提款通知书；汇票通知书 @>X."QbE  
advice of payment 付款通知 }I05&/o.3p  
Advisory Committee [Securities and Futures Commission] pOnZ7(  
谘询委员会〔证券及期货事务监察委员会〕 u'Mq^8  
Advisory Committee on Diversification 经济多元化谘询委员会 +]5JXt^  
affidavit 誓章；遗产申报誓章 +~w '?vNc  
affidavit of no receipt 述明无收款的誓章 4;w_o9o  
affiliate 联号；联营公司；附属公司 L_ 8C=MS  
affiliated company 附属公司；联号；联营公司 ]E[Mv} =  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 # ?}WQP!  
affordability 负担能力 o#%2N+w  
African Development Bank [AfDB] 非洲开发银行 2MtaOG2l&q  
after-acquired property 事后取得的财产 R4@C>\c%m  
after-hours dealing 市后交易 R^%7|  
after-tax profit 税后盈利；税后利润；税后溢利 NBUM* Z  
agency agreement 代理协议 @B+  
agency expenses 代理机构的开支 t)$>++i  
agency fee 代理费 {{@3r5KGl  
Agency Law 《代理法》 |M9x&(H;Hw  
agent 代理人；承销人 y$4,r4cmR|  
agent of company 公司代理人 ]C5JP~#z  
agent's fee 代理人费；经纪费 K V 4>(  
aggregate 总计；总数；总体数字 Xps MgJ/w  
aggregate amount 总款额；总额 Ji%T|KR_  
aggregate assets and liabilities 总体资产与负债 7v%~^l7:x  
aggregate at constant price 按固定价格计算的总体数字 ~q-|cl<  
aggregate demand 总需求 W9a H]9b  
aggregate gross position 总持仓量 l}:9)nXA
{  
aggregate limit 总限额 ~[ve?51  
aggregate of salaries tax 合计薪俸税 cJi5\<b  
aggregate performance 总体表现；总体业绩 U{i9h6b"18  
aggregate supply 总体供应 {U-VInu  
aggregate surplus 总盈余 T][\wyLx1  
aggregate total 整体总额 Q\ro )r  
aggregate value 总值；合计价值 33"{"2==`  
aggregated basis 合计基准 2&Wc4,O!i  
aggregated net chargeable income 合计应课税入息实额 15Yy&9D  
aggregation 合并计算；合计；总和 *k=Pk  
aggregation of incomes of husband and wife 夫妇入息合并计算 JMO"(?  
aggregation of property 财产的总和 V, )kw{](  
agio 差价；贴水 Z{u*vUC&  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 VpTp*[8O  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]J_Dn\  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 h'IBVI!P  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h2h$UZIv  
《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》 V1#/+~  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment r95$B6  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 D/@:wY  
agreement for a settlement 授产协议 IE'OK  
agreement for assignment 转让协议 )oHIRsr  
agreement for sale 售卖协议；买卖协议 Q0ev*MS9Z  
agreement for sale and purchase 买卖协议 {[)J~kC+  
agreement for the payment of interest 支付利息协议 V`@@ufU}  
agreement for the repayment of money 还款协议 j_p.KF'[?  
agreement of reinsurance 再保险协议 9Tjvc!4_b  
Agricultural Bank of China 中国农业银行 8c]\4iau  
air passenger departure tax 飞机乘客离境税 2{@: :JZ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 NoDq4>   
airport tax 机场税 aViJ?*  
alcohol duty 酒精税 h1JG^w$ 5  
alienation 让与；让渡；转让 r(i<H%"Z  
alimony 生活费；赡养费 :^J(%zy  
All Ordinaries Index [AOI] 所有普通股指数 '<4OA!,^)  
all risks 全险；综合险 O{SU
,"!y  
All Sales Record for Stock Market 《股票市场成交报告》 1*;?uC\  
Allied Capital Resources Limited 新联财务有限公司 ^N0hc!$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 WpSdukXY{  
allocation letter 拨款信件 ]!h%Jlu  
allocation of fund 分配款项；预留款项 3lA<{m;V  
allocation of profit 利润分配；溢利分配 k{"~G#GwP  
allocation warrant 拨款令 %# J8
cB  
allotment 分配；配股 RQ}x7</{  
allotment notice 股份配售通知；配股通知 8oN4!#:  
allotment of shares 股份分配 AVyo)=&  
allowable 可获宽免；免税的 R
OQk^  
allowable business loss 可扣除的营业亏损 f85j?Jm  
allowable expenses 可扣税的支出 stoBjDS  
allowance 免税额；津贴；备抵；准备金 z\fD}`^8  
allowance for debts 债项的免税额 |MTgKEsn  
allowance for depreciation by wear and tear 耗损折旧免税额 M*aE)D '  
allowance for funeral expenses 殡殓费的免税额 .^P^lQT]>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m!E36ce}  
allowance for repairs and outgoings 修葺及支出方面的免税额 #r:J,D6*   
allowance to debtor 给债务人的津贴 ]#S.L'  
alteration of capital 资本更改 \p [!@d^  
alternate trustee 候补受托人 &e3z)h  
amalgamation 合并 oaRPYgh4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \!z=x#!O$  
ambit of charges 征税范围；收费范围 :vX;>SH$p  
amended valuation 经修订的估值 8
=)Aksu  
American Commodities Exchange 美国商品交易所 B^$l]cvZ  
American Express Bank Limited 美国运通银行 SZvw>=)a  
American Stock Exchange 美国证券交易所 jVk|(  
amortization 摊销 ^x:4%%Q]l  
amount due from banks 存放银行同业的款项 mxGvhkj  
amount due from banks abroad 存放海外银行同业的款项 o.}^6.h"  
amount due from holding companies 控股公司欠款 &&JI$x0;  
amount due from local banks 存放本港银行同业的款项 |WubIj*\{  
amount due to banks 银行同业的存款 ?ix0n,m  
amount due to banks abroad 海外银行同业的存款 D.R5-  
amount due to holding companies 控股公司存款 [9aaHf@'  
amount due to local banks 本港银行同业的存款 /KlA7MH6  
amount due to outport banks 外埠银行同业的存款 .-c3f1i  
amount for note issue 发行纸币的款额 ,iiWVA"  
amount of bond 担保契据的款额 +S0A`rL  
amount of consideration 代价款额 -aKL 78  
amount of contribution 供款数额 G}D?+MWY  
amount of indebtedness 负债款额 >D<nfG<s Z  
amount of principal of the loan 贷款本金额 fB;'U  
amount of rates chargeable 应征差饷数额 Ldt7?Y(V(  
amount of share capital 股本额 J6NQ5S\  
amount of sums assured 承保款额  /=[M  
amount of variation 变动幅度 )bw>)&)b`  
amount of vote 拨款数额 7{az %I$h  
amount payable 应付款额 EX8]i,s|E  
amount receivable 应收款额 7fnKe2MM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |]r# IpVf  
analysis 分析 $@8\9Y {  
ancillary risk 附属风险 l]3g6c  
annual account 周年帐目；周年帐目报表；年度决算；年结 3]xnKb|W  
annual accounting date 年结日期 ,ulNap"R  
annual allowance 每年免税额；年积金；年度津贴；年津 &WvJg#f  
annual balance 年度余额 '#u2q=n4*  
annual disposable income 每年可动用收入 bis/Nfr]  
annual estimates 周年预算 iWQBo>x  
annual fee 年费 |(XV '-~  
annual general meeting 周年大会 EsA^P2?_+  
annual growth rate 年增率；每年增长率 Q7c_;z_  
annual long-term supplement 长期个案每年补助金 bp$8hUNYz-  
annual pensionable emolument 可供计算退休金的年薪 ?_n.B=H`8  
annual report 年报 },[S9I`p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uvD6uIW<  
annual return 周年报表；周年申报表；每年报税表格 %,~; w0  
Annual Return Rules 《周年报表规则》 JR7~|ov  
annual review of consumer prices 每年消费物价回顾 as o8  
annual roll-forward basis 逐年延展方式 hTVN`9h7  
annual salary 年薪 T']*h8  
annual statement 年度报表；年度决算表 NF&\<2kX  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 2Ni{wg"  
annuitant 年金受益人 O aF+Z@s  
annuity 年金 0SvPyf%A
C  
annuity contract 年金合约 >2$Ehw:K^  
annuity on human life 人寿年金 )m5<gp`  
antecedent debt 先前的债项 y<3v/,Y  
ante-dated cheque 倒填日期支票 G/<{:R"  
anticipated expenditure 预期开支 P]dDTh~e~  
anticipated net profit 预期纯利 iP'}eQn]c  
anticipated revenue 预期收入 {fIH9+v  
anti-inflation measure 反通货膨胀措施 ua7I K~8l  
anti-inflationary stance 反通货膨胀立场 ~}4H=[Zu  
apparent deficit 表面赤字 S$muV9z2=  
apparent financial solvency 表面偿债能力 mpr["C"l  
apparent partner 表面合伙人 :*c@6;2@  
application for personal assessment 个人入息课税申请书 r<C^hs&]  
application of fund 资金应用 o~es>
;  
application to release as liquidator and to destruct the books of accounts and documents z{!wQ~ j  
申请免除清盘人职务及毁灭帐簿与文件 &\!-d%||)  
appointed actuary 委任精算师 B*DH^";t  
appointed auditor 委任核数师；委任审计师 r OB\u|Pg  
appointed trustee 委任的受托人 nV']^3b  
appointer 委任人 IwWo-WN7.  
apportioned pro rata 按比例分摊 /_jApZz  
apportionment 分配；分摊 T("Fh}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z:<(b   
apportionment formula 分摊方程式 ?]h+En5z8  
apportionment of estate duty 遗产税的分摊 2$1rS}}  
appraisal 估价；评估 G*J(4~Yw}  
appreciable growth 可观增长 QW6k!ms$  
appreciable impact 显着影响 |S>nfL{TQe  
appreciable increase 可观增长 3t%uUkXl  
appreciation 增值；升值 dF1Bo  
appreciation against other currencies 相对其他货币升值 OQ!mL3f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *'exvY~  
appreciation tax 增值税 $RA"NIZ:!  
appropriation 拨款；拨用；拨付 q &jW{  
appropriation account 拨款帐目 8|7Tk[X1j  
Appropriation Bill 拨款法案 6{+~B2Ef  
appropriation-in-aid system 补助拨款办法 O5k's  
approved assets 核准资产 ;?n*w+6
<  
approved basket stock 认可一篮子证券 $T3/*xN  
approved budget 核准预算 Z|wZyt$$  
approved charitable donation 认可慈善捐款 *+@/:$|U  
approved charitable institution 认可慈善机构 WWE?U-o  
approved currency 核准货币；认可货币 vO4 &ZQ>6  
approved estimates 核准预算 kO2im+y  
approved estimates of expenditure 核准开支预算 Oa@X! \  
approved overseas insurer 核准海外保险人 dWm[#,Q?  
approved overseas trust company 核准海外信托公司 !4oYQB  
approved pooled investment fund 核准汇集投资基金 #axRg=d?K  
approved provident fund scheme 认可公积金计划 cteHuRd  
approved provision 核准拨款 |'KNR]: N  
approved redeemable share 核准可赎回股份 )(DV~1r=  
approved regional stock 认可地区性证券 p}(w"?2  
approved retirement scheme 认可退休金计划 Ii[rM/sG  
approved subordinated loan 核准附属贷款 MgtyO3GUAD  
arbitrage 套戥；套汇；套利 sBSBDjk[  
arbitrageur 套戥者；套汇者 =1+I<Ljk  
arbitrary amount 临时款项 !7bC\ {  
arrangement 措施；安排；协定 1N#TL"lMS  
arrears 欠款 d5zzQ]|L  
arrears of pay 欠付薪酬 w_|WberU  
arrears of revenue 逾期未收税款；逾期未收的帐项 iZ_R oJ  
articles of association 组织章程；组织细则；组织章程细则 V?Nl%M[b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @d4zSG/s5w  
ascertainment of profit 确定利润 K90Zf  
"Asia Clear" “亚洲结算系统” oMMU5sm  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 m41n5T`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ""WZpaw  
Asian Development Fund [ADF] 亚洲发展基金 }^LcKV  
Asian dollar bond 亚洲美元债券 &+sO"j4<?r  
Asian dollar market 亚洲美元市场 WtlIrdc  
Asian dollar rate 亚洲美元利率 C<n.C*o  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ho"FB|e  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 AHZ6  
asked price 沽盘；喊价；索价；卖方报价 Q g"{F},4  
assessable income 应评税入息 s0nihX1Z-  
assessable loss 应评税亏损 ?TzN?\   
assessable profit 应评税利润 wy Le3  
assessable value 应评税值 4Nq n47|>e  
assessed profit 估定利润 y8<,>  
assessed value 经评估价值 =BGc@:2  
assessment 评税；评定；估价；评税单 {z.}u5N
 
assessment number 评税编号；估价编号 46e;UUf!d  
assessment of additional tax 补加税评税 j|? bva\  
assessment of performance 业绩评估；实绩评价 \sRRLDj%  
Assessor 评税主任 ;#Mq=Fr-SG  
asset price bubbles 资产价格泡沫 *><] [|Y@H  
asset-backed securities 具资产保证的证券 PK+][.6H  
assets accretion 资产增值 9
:=a FP  
assets and liabilities 资产与负债 y>~KeUC  
assets betterment statement 资产递增表；资产改进表 /6S/a*`<X  
assets lending 实物放款；有抵押贷款 n+!.0d}6  
assets of the company passing on the death 死者去世时转移的公司资产 Box,N5AA  
assets pledged as security for liabilities 用作负债抵押的资产 CZ&TUE|:DA  
assets portfolio 资产投资组合 h+$_:](PC  
assets price 资产价格 %F}`;>C3  
assets quality 资产质素 ,:L}S03k  
assets realization 资产变现 SH`
"o  
assets refinancing arrangement 资产再集资安排 <&+l;z  
assets securitization 资产证券化 Y[x ^59  
assets situated outside Hong Kong 在香港以外地方的资产 crhck'?0  
assets stripping 削减资产；拆卖资产 xaeY^"L  
assets value 资产值 nh E!Pk  
assignee 承让人 \XB71DUF  
assignment 转让；转让书；转让契 FG8bP  
assignment of interest 权益转让 Bj
]0Cz  
assignment of letters patent and trade mark 专利证书及商标转让 ~Q]B}qdm  
assignment of property 物业转让；物业转让书 -rH3rKtf~  
assignment right 转让权 {{<o1{_H  
assignor 转让人 8D+OF 6CM  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 a)Wf* <B  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 z5{I3 Y!1  
associate member 附属会员 <o]tW4\(R  
associated body corporate 相联法人团体 BtqJkdK!;1  
associated company 相联公司；联属公司 ;V%lFP3#  
associated corporation 相联法团 f}+G;a9Nj  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] sxsM%Gb?H  
公认会计师公会〔英国〕 5`z{A  
Association of Futures Exchange Brokers 香港期货经纪协会 ,cm2uY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W)9KYI9u  
association of underwriters 承保人组织 OI`Lb\8pP  
assumption of control 接管 @9c^{x\4  
assurance 担保；保险；转易；转易书 Ok*:;G@  
assurance of interest 权益的转易 L g%cVSz/C  
at 19XX price 按一九ＸＸ年价格计算 WV&BZ:H  
at a discount 按赔价计算；按贴水价格计算；打折扣 H-rf?R2  
at a premium 按溢价计算；按升水价格计算 *2>%>qu  
at call 通知付款；按通知 Stp??  
at constant market price 按固定市价计算 o#+!H!C.O  
at constant price 按固定价格计算 iT|+<h  
at cost 按成本计算 -)$)<k  
at current market price 按当时市价计算；按现时市价计算 M>vM@j  
at current price 按当时价格计算；按现时价格计算 NGxii$F  
at factor cost 按要素成本计算；按生产要素成本计算 h1Q7(8=Eg  
at money-of-the-day price 按付款当日价格计算 9#3+k/A  
at or better 按指定或较佳价位〔买卖指令〕 ^SjGNg^ 7D  
at par 按面值计算；平价 JdV!m`XpXy  
at sight 见票即付 z2dM*NMK  
at the close 按收市盘 pCC0:  
at the opening 按开市盘 YTGup]d  
attestation 见证；见证条款 cAiIbh>c  
at-the-money option 平价期权 >c1mwZS;  
attorney 受权人；受托代表人
6l>G>)  
attornment 新拥有人承认书 4wBCs0NIm  
attributable profit 可归属利润 0`S!+d  
attributable share value 可归属股份价值 =1esUO[nx  
Auckland Stock Exchange 奥克兰证券交易所 qi)(\  
auction 拍卖 c?opVbJB\  
auctioneer 拍卖商
+"SBt}1  
audit 审计；核数 >T(f  
Audit Commission 审计署 DD-DY&2R  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0dgR;Dl(  
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〕 Kt^PL&A2  
audit review 帐目审查 AX1\L|tJS  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 fIBLJ53  
audited account 审计帐目；经审计的帐目 cJhf{{_oR  
audited annual account 经审计的周年帐目 lv\2vRYw-  
audited balance sheet 经审计的资产负债表 !IGVN:E  
auditor 核数师；核数主任；审计师 4 5Ql7~  
auditor's certificate 核数师证明书；审计师证明书 {`3;Pd`  
auditor's report 核数师报告；审计师报告 De^is^{  
Aussie bond 澳元债券 #~#_)\l'F  
austerity budget 紧缩预算 Cw+ (,1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4bJ3uIP#  
Australia All Ordinaries Index 澳洲所有普通股票指数 I&cb5j]C  
Australian Dollar [AUD] 澳元 P, Vq/Tt  
Australian Options Market 澳大利亚期权市场 =L
T({8  
Australian Securities Commission 澳洲证券事务监察委员会 F*NIs:3;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 A2+t`[w  
Australian Stock Exchange 澳大利亚证券交易所 d?S<h`{x   
Austrian Schilling [ATS] 奥地利先令 gZPJZN/cpz  
authentication 认证；鉴证 f?{Y<M~]  
authority to purchase 委托购买证；委购书 &bL1G(}  
authorization 认可；核准；授权；授权书 "@f`O  
authorization by direction 指示授权 DL~LSh  
authorization by instruction 指令授权 4$|G$h  
authorization by warrant 令状授权 @*_K#3  
authorization of unit trust 单位信托的认可 g`Rs;  
authorized agent 指定代理人 HML6<U-eS  
authorized capital 法定资本 3^fZUldf  
authorized clerk 出市员 )Z^(+  
authorized dealer 认可交易商 Q \{\uJ x  
authorized financial institution 认可财务机构 w6cPd'  
authorized fund 认可基金 _WSJg1  
authorized fund house 获授权的基金公司；认可基金公司 X0U6:  
authorized institution 认可机构 L@2H>Lh35  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 s@q54  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zcNV<tx  
authorized insurer 获授权保险人；获认可承保人 ):\pD]e  
authorized investment 特准投资项目 [XQNgSy?z  
authorized person 获授权人 )kd)v4#  
authorized representative 获授权代表 %r>vZ/>a  
authorized share capital 法定股本 w?5b:W
,  
automated quotation system 自动报价系统 /vQ^>2X%
 
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] MDB}G '  
自动交易系统〔香港期货交易所有限公司〕 W5x]bl#  
automatic adjustment mechanism 自动调整机制 UGN. ]#"#  
automatic adjustment system 自动调整系统 &R8zuD`#  
Automatic Clearing House 自动票据交换所 OE[/sv  
automatic exchange rates accumulation system 自动化汇率累集系统 zO+nEsf^O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 m83i6"!H  
automatic teller machine [ATM] 自动柜员机 =_UPZ]  
autopay 自动转帐 )0%<ZVB  
available assets 可用资产 V3m!dp]  
available fiscal reserve 现存财政储备 V~+Unn  
available profit 可用利润 wWm#[f],?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 vx ,yz+yP  
average 平均；平均数；海损 $]T7Iwk  
average basic salary 平均基本薪金 |fJ,+)_(  
average consumer expenditure 平均消费开支；一般消费开支 $Z(zO;k.  
average cost 平均成本 r*3;gyG.,#  
average cost of land production 增辟土地平均成本 m.$Oo Mu'  
average daily turnover 平均每日成交额 {-E{.7  
average daily wage rate 平均每日工资率 PCU6E9~t2  
average expenditure pattern 平均开支模式 *".7O*jjV  
average growth rate 平均增长率 59ivL6=3  
average net fixed assets 固定资产平均净值 BPPhVE  
average of relatives 相对价格平均数 7;_5[_  
average price 平均价格 I#,,h4C  
average propensity to consume 平均消费倾向；一般消费倾向 <bid 6Q0|  
average propensity to save 平均储蓄倾向；一般储蓄倾向 QK@z##U  
average rate 平均率 zMG4oRPP  
average revenue 平均收入；平均收益 "90}H0(+  
average stock 平均库存；平均存货 :N[2*
.c[  
average yearly rent 平均年租 .58AXg  
avoidance of double taxation 避免双重课税 # I<G:)  
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 xA-G&oC]<T  
c]n4vhUa5  
给你加分了