一些有用的会计术语(也不知道发的地方对不对)A

A: PWS5s^WM  
A share Ａ股；甲类股份 i >BQRbU  
abatement of tax 减税；减扣免税额 R1Q~UX]d=  
ABN AMRO Bank N.V. 荷兰银行 F^cu!-L  
above-the-line expenditure 线上项目支出；经常预算支出 /)V8X#,  
above-the-line receipt 线上项目收入；经常预算收入 X1&c?T1 %[  
ABSA Asia Limited 南非联合亚洲有限公司 q=26($  
absolute change 绝对数值变更 p$$0**p!`  
absolute expenditure 实际开支 o^x,JT  
absolute guideline figure 绝对准则数字 2
nI^fVR%\  
absolute interest 绝对权益 ^{64b  
absolute order of discharge 绝对破产解除令 GAlM:>  
absolute profit margin 绝对利润幅度 Ne}x(uRn  
absolute value 实值；绝对值 mzn#4;m$  
absolutely vested interest 绝对既得权益 (5)DQ1LaF  
absorbed cost 已吸收成本；已分摊成本 o_.`&Q6n  
absorption 吸收；分摊；合并 YDGW]T]i ?  
absorption rate 吸收率；摊配率；分摊率 E<tJ8&IGk  
ACB Finance Limited 亚洲商业财务有限公司 Mu$"fYKf"  
acceptable form of reciprocity 合理的互惠条件 W<Asr@  
acceptable rate 适当利率；适当汇率 d-B,)$zE  
acceptance agreement 承兑协议 fh9w5hT={  
acceptance for honour 参加承兑 k}e~xbh-y  
acceptor 承兑人；接受人；受票人 8LGNV&Edg  
acceptor for honour 参加承兑人 |GP1[Q{  
accident insurance 意外保险 ?rQIUP{D7  
Accident Insurance Association of Hong Kong 香港意外保险公会  $kY ]HI  
accident insurance scheme 意外保险计划 {0\9HI@  
accident year basis 意外年度基准 G4J)o?:m@  
accommodation 通融；贷款 '-rRD\"q  
accommodation bill 通融票据；空头票据 +?GsIp@>jh  
accommodation party 汇票代发人 qyR}|<F8*  
account balance 帐户余额；帐户结余 GNoUn7Y  
account book 帐簿 n?8xRaEf  
account collected in advance 预收款项 "?s  
account current book 往来帐簿 q4Y7 HE|ym  
account of after-acquired property 事后取得的财产报告 /(DnMHn\  
account of defaulter 拖欠帐目 ulN
Mqz\.  
account payable 应付帐款 x\K,@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \y+@mJWa  
account receivable 应收帐款 M[7$F&&n  
account receivable report 应收帐款报表 ]eo%eaA   
account statement 结单；帐单；会计财务报表
k6(0:/C  
account title 帐户名称；会计科目 1krSX2L  
accountant's report 会计师报告 p4z thdN[  
Accountant's Report Rules 会计师报告规则 .hK:-q,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "; mlQyP  
Accounting Arrangements 《会计安排》 \?"kT}..  
accounting basis 会计基础 RdLk85<n  
accounting by Official Receiver 破产管理署署长呈交的帐目 TECp!`)j"  
Accounting Circular 《会计通告》 E>bpq^;r  
accounting class 会计类别 O+ xzM[[  
accounting date 记帐日期；会计结算日期 %8?XOkH)  
accounting for money 款项核算 axz.[L_elB  
Accounting Officer 会计主任 & DhdB0Hjf  
accounting period 会计报告期；会计期 * 5(%'3
 
accounting policy 会计政策；会计方针 N;i\.oY  
accounting practice 会计惯例 tiF-lq  
accounting principle 会计准则 OZQN&
7  
accounting record 会计记录 <AU0ir  
accounting report 会计报告 (
9v%66y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 NF'<8{~  
Accounting Society of China 中国会计学会 &o'$uLF~Y  
accounting statement 会计报表 ^#4Ah[:XA  
accounting system 会计制度；会计系统 5.QY{+k  
accounting transaction 会计事项；帐务交易 XUTsW,WC  
accounting treatment 会计处理 W>&!~9H  
accounting year 会计年度 ZNJ<@K-  
accretion 增值；添加 zEYQZywc  
accrual 应计项目；应累算数目 r\FduyOXv  
accrual basis 应计制；权责发生制 oObQN;A@6  
accrual basis accounting 应计制会计；权责发生制会计 :jFZz%   
accrue 应累算；应计 )oy+-1dE  
accrued benefit 应累算利益 >~L0M  
accrued charges 应计费用 5. +_'bF|  
accrued cumulative preference share dividend 应累算的累积优先股股息 Zm6|aHx8v  
accrued expenses 应累算费用 VXl|AA<OG  
accrued interest payable 应付利息；应计未付利息 %]N|?9L"=  
accrued interest receivable 应收利息；应计未收利息 wxy@XN"/i+  
accrued right 累算权益 _}tPtHPa/  
accruing profit 应累算的利润 aev(CY,z  
accumulated fiscal reserve 累积财政储备 5 hW#BB  
accumulated profit 累积利润；滚存溢利 YmLpGqNv  
accumulated reserve 累积储备 (W?t'J^#  
accumulation of surplus income 累积收益盈余 g1@rY0O  
acquired assets 既得资产 9K-,#a  
acquisition 收购；购置；取得 <7`U1DR=  
acquisition cost 购置成本 hp@F\9j
 
acquisition expenses 购置费用 {+V ]@sz  
acquisition of 100% interest 收购全部股权 u-*z#e_L0  
acquisition of control 取得控制权 Y~@(  
acquisition of fixed assets 购置固定资产 _%(.OR  
acquisition of shell “买壳” f6 s .xQ  
acquisition price 收购价 O)D$
UG\<  
act of God 天灾 l[[^]__  
acting partner 执事合伙人 zF(abQ0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4K*st8+bl-  
active partner 积极参与的合伙人 ;7*T6~tv  
active trading 交投活跃 Q=Liy@/+!  
actual circulation 实际流通 B qLL]%F  
actual cost 实际成本 uZ'(fn
Z$  
actual expenditure 实际开支；实际支出 k106fT]eX  
actual income 实际入息；实际收入；实际收益 L nyow}  
actual market 现货市场 plpb4> S  
actual price 现货价；实际价格 (L:Md
o  
actual profit 实际利润 W)8Pq9Hnv  
actual quotation 实盘；实际价位；实际报价 \"w+4}  
actual year basis 按实际年度计算 .yD5>iBh  
actuals 实货 wCu!dxT|,  
actuarial investigation 精算调查 HVK0NI  
actuarial principle 精算原则 dA<_`GFR  
actuarial report 精算师报告 +.zX?}  
Actuarial Society of Hong Kong 香港精算学会 PcI~,e%  
actuarial valuation 精算师估值 9 9^7Ek!z#  
actuary 精算师 Y*IKPnPot2  
ad referendum agreement 暂定协议；有待覆核的协定 =Aw`0  
ad valorem duty 从价税；按值征税 *X^C+F  
ad valorem duty system 从价税制 &.qLE  
ad valorem fee 从价费 }<&?t;  
ad valorem tariff 从价关税 aU_l"+5>vq  
additional allowance 额外免税额 #^(Yw|/K  
additional amount for unexpired risk 未过期风险的额外款额 {ft |*  
additional assessable profit 补加应评税利润 HZ1nuA  
additional assessment 补加评税 zGy+jeH:.  
additional commitment 额外承担 F>GPi!O  
additional commitment vote 额外承担拨款 5.D0 1?k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /U-+ClZi@  
additional dependent parent allowance 供养父母额外免税额 fzOh3FO+  
additional provision 额外拨款 o-JB,^TE  
additional stamp duty 附加印花税 J'tJY% `  
additional tax 补加税罚款；补加税款 -*O
L+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 VLJ]OW8cO  
adjudged bankrupt 被裁定破产 f1sp6S0V\  
adjudicated bankrupt 裁定破产人 #2"'tHf4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Mpco8b-b  
adjudication of bankruptcy 裁定破产；宣告破产 #lMC#Ld  
adjudication of insolvency 裁定无力偿还债务 6/T/A+u  
adjusted actual 经调整的实数；调整后的实数 'Gamb+[  
adjusted current assets 经调整的流动资产；调整后的流动资产 sH'0utD#Y  
adjusted figure 经调整的数字；调整后的数额 Zj_2B_|WN#  
adjusted liabilities 经调整的负债；调整后的负债 1$`|$V1  
adjusted loss 经调整的亏损；调整后的亏损 TK%q}bK,  
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 5NhAb$q2Y  
adjusted profit 经调整的利润；调整后的利润 *ae)<l3v  
adjusted surplus 经调整的盈余额；调整后的盈余额 )1gT&sU0  
adjusted value 经调整的价值；调整后的价值 _+H $Pa}?  
adjustment 调整；修订；理算〔保险〕 Zg0nsNA   
adjustment centre 调剂中心 m)?0;9bt  
adjustment lag 调整过程的时间差距；调整时差 Z9q4W:jyS  
adjustment mechanism 调整机制 OW@"j;6 3`  
adjustment of loss 亏损调整 p=#/H,2  
adjustment process 调整过程；调整程序 S)W?W}*R\  
adjustment range 调整幅度
[9j,5d&m  
administered exchange rate 受管制汇率 Qr7|;l3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 w'XSkI_ay  
administration expenses 行政费用 <:T/hm$  
administration fee 手续费；行政费 \I^"^'CP  
administration in bankruptcy 破产管理 _HjB'XNr(  
administration order 遗产管理令 .726^2sx  
administrator 管理人；遗产管理人 b\zq,0%  
administrator of the estate 遗产管理人 ;uv$>Fauk  
admission of debt 债项承认书 bg_io*K  
admission of proof 接纳债权证明 3orL;(.G  
advance 放贷款项；垫付款项；预支款项；预付款项 EwgNd Gcj  
advance account 暂支帐目；预付款帐户 ~D`R"vzw=  
advance compensation 预付补偿金 )EQI>1_  
advance from shareholder 股东垫款 wZ69W$,p  
advance pending reimbursement 预支以待日后付还 6@3v+Vf'  
advanced economy 先进经济体系 #$L/pRC  
advancement 预付；预付财产 vu}U2 0@  
advances warrant 垫款令 o?~27   
advancing 贷出 y4aT-^C'  
adverse balance 逆差 ^eefR5^_w  
adverse exchange 逆汇 mG@[~w+  
advertisement addressed to shareholders 在报章刊登的致股东通告 w7Mh8'P54  
advice for collection 托收通知书 .6y*Z+Zg  
advice of drawing 提款通知书；汇票通知书 vpOGyvI  
advice of payment 付款通知 g 4|ai*^  
Advisory Committee [Securities and Futures Commission] c* ~0R?  
谘询委员会〔证券及期货事务监察委员会〕 n "^rS}Y]  
Advisory Committee on Diversification 经济多元化谘询委员会 |2=w":2#  
affidavit 誓章；遗产申报誓章 *CAz_s<  
affidavit of no receipt 述明无收款的誓章 "LW\osjen  
affiliate 联号；联营公司；附属公司 yB=R7E7  
affiliated company 附属公司；联号；联营公司 WE_'u+!B  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 r2PN[cLu|  
affordability 负担能力 =knLkbiq7,  
African Development Bank [AfDB] 非洲开发银行 <7B;_3/  
after-acquired property 事后取得的财产 xaV3N[Zd  
after-hours dealing 市后交易 $P#+Y,r~\  
after-tax profit 税后盈利；税后利润；税后溢利 dVGcth;  
agency agreement 代理协议 p]Qe5@NT  
agency expenses 代理机构的开支 CDW|cr{  
agency fee 代理费 gvo5^O+)HH  
Agency Law 《代理法》 QJ>=a./  
agent 代理人；承销人 K;s`  
agent of company 公司代理人 pCa~:q
*85  
agent's fee 代理人费；经纪费 K:Z,4Y  
aggregate 总计；总数；总体数字 Z/v )^VR  
aggregate amount 总款额；总额 N[O_}_  
aggregate assets and liabilities 总体资产与负债 vp d!|/  
aggregate at constant price 按固定价格计算的总体数字 RC8-6s& ln  
aggregate demand 总需求 W=|'&UU Ul  
aggregate gross position 总持仓量 0tMzVxS  
aggregate limit 总限额 ANj%q9e!Yi  
aggregate of salaries tax 合计薪俸税 $U. 2"  
aggregate performance 总体表现；总体业绩 73tjDO7d  
aggregate supply 总体供应 @wP.Rd  
aggregate surplus 总盈余 irjHPuhcG  
aggregate total 整体总额 M$f_I +  
aggregate value 总值；合计价值 C)9-{Yp  
aggregated basis 合计基准 a"1LF`  
aggregated net chargeable income 合计应课税入息实额 9{A*[.XK]  
aggregation 合并计算；合计；总和 F%{z EANm  
aggregation of incomes of husband and wife 夫妇入息合并计算 p{SIGpbR&  
aggregation of property 财产的总和 T).}~i;!  
agio 差价；贴水 y6s/S.  
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》 QEx&AT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6jl{^dI  
《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》 6Hd^qouid  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment F1
`mq2^@  
《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》 U[#q"'P|l  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kll,^A  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f9n4/(Cy  
agreement for a settlement 授产协议 `0{qfms  
agreement for assignment 转让协议 (hv}K*c{  
agreement for sale 售卖协议；买卖协议 kQ)2DCbdn  
agreement for sale and purchase 买卖协议 C|QJQ@bj0  
agreement for the payment of interest 支付利息协议 ^1--7#H  
agreement for the repayment of money 还款协议 `WQpGBS_z_  
agreement of reinsurance 再保险协议 Me;Nn$'%  
Agricultural Bank of China 中国农业银行 52.hJNq#L  
air passenger departure tax 飞机乘客离境税 mFIIqkUAL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?/p."N:]H  
airport tax 机场税 Yc(lY N  
alcohol duty 酒精税 CR|>?9V  
alienation 让与；让渡；转让 2L1Azx  
alimony 生活费；赡养费 $g#d1u0q  
All Ordinaries Index [AOI] 所有普通股指数 qv/chD`C  
all risks 全险；综合险 u)ZZ/|  
All Sales Record for Stock Market 《股票市场成交报告》 mOYXd,xd  
Allied Capital Resources Limited 新联财务有限公司 -ktYS(8&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 H329P*P  
allocation letter 拨款信件 D/WzYc2h]  
allocation of fund 分配款项；预留款项 ;Y(~'KF  
allocation of profit 利润分配；溢利分配 v/wR)9  
allocation warrant 拨款令 aII:Pzh]B  
allotment 分配；配股 .MRLAG  
allotment notice 股份配售通知；配股通知 ;!>>C0s"  
allotment of shares 股份分配 ]g9n#$|.  
allowable 可获宽免；免税的 zPb"6%1B  
allowable business loss 可扣除的营业亏损 DAd$u1  
allowable expenses 可扣税的支出 11yS2D   
allowance 免税额；津贴；备抵；准备金 S'vUxOAo  
allowance for debts 债项的免税额 oga0h'  
allowance for depreciation by wear and tear 耗损折旧免税额 >Q^*h}IdW  
allowance for funeral expenses 殡殓费的免税额 9M-/{D^+<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DZ|/#- k  
allowance for repairs and outgoings 修葺及支出方面的免税额 N" oJ3-~  
allowance to debtor 给债务人的津贴 h$fC/Juit  
alteration of capital 资本更改 {pB9T3ry]  
alternate trustee 候补受托人 `#N7ym;s@  
amalgamation 合并 {eo?vA8SE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p&;,$KDA  
ambit of charges 征税范围；收费范围 *r]#jY4qx  
amended valuation 经修订的估值 $d7{q3K&1  
American Commodities Exchange 美国商品交易所 w2`j&]D6  
American Express Bank Limited 美国运通银行 WR"p2=  
American Stock Exchange 美国证券交易所 [p_C?hHO  
amortization 摊销 5($ '@u  
amount due from banks 存放银行同业的款项 K3t^y`z  
amount due from banks abroad 存放海外银行同业的款项 #/`V.jXt>  
amount due from holding companies 控股公司欠款 5=Y\d,SS"  
amount due from local banks 存放本港银行同业的款项 .c.#V:XZ#U  
amount due to banks 银行同业的存款 U z6XQskX  
amount due to banks abroad 海外银行同业的存款 tMy@'nj  
amount due to holding companies 控股公司存款 ub] w"N  
amount due to local banks 本港银行同业的存款 3bPvL/\Lb  
amount due to outport banks 外埠银行同业的存款 o,RLaS,BK'  
amount for note issue 发行纸币的款额 {z}OZHJN  
amount of bond 担保契据的款额 VIxcyp0X  
amount of consideration 代价款额 Gwkp(
9d  
amount of contribution 供款数额 Ws`P(WHm  
amount of indebtedness 负债款额 }mC-SC)oSi  
amount of principal of the loan 贷款本金额 etH%E aF[  
amount of rates chargeable 应征差饷数额 ]Z\.Vx  
amount of share capital 股本额 W7"ks(  
amount of sums assured 承保款额 f/qG:yTV`  
amount of variation 变动幅度 b=+'i  
amount of vote 拨款数额 9_GR\\  
amount payable 应付款额 QY<2i-A  
amount receivable 应收款额 uIvE~<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cf0Dq~G  
analysis 分析 /^\6q"'  
ancillary risk 附属风险 K_B-KK(^  
annual account 周年帐目；周年帐目报表；年度决算；年结 7m=tu?@  
annual accounting date 年结日期 ~$i36"  
annual allowance 每年免税额；年积金；年度津贴；年津 v}ZQC8wL  
annual balance 年度余额 FXOA1VEg  
annual disposable income 每年可动用收入 i4N'[ P}  
annual estimates 周年预算 GRb"jF>ut  
annual fee 年费 fG5U' Vw  
annual general meeting 周年大会 ;%AK< RT  
annual growth rate 年增率；每年增长率 aQaO.K2  
annual long-term supplement 长期个案每年补助金 s7<x~v+^  
annual pensionable emolument 可供计算退休金的年薪 8hi|F\$_h  
annual report 年报  `'5(4j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nj~1y')  
annual return 周年报表；周年申报表；每年报税表格 $aX}i4F  
Annual Return Rules 《周年报表规则》 ".eD&oX{  
annual review of consumer prices 每年消费物价回顾 W@1Nit-R  
annual roll-forward basis 逐年延展方式 `bffw:;%  
annual salary 年薪 YZdp/X6x  
annual statement 年度报表；年度决算表 n=n!Hn  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 A\_cGM
2  
annuitant 年金受益人 >v`lsCGb  
annuity 年金 \&J7>vu^y  
annuity contract 年金合约 !~cTe!T  
annuity on human life 人寿年金 /PAxPZf_  
antecedent debt 先前的债项 B8:_yAv o  
ante-dated cheque 倒填日期支票 !h{qO&ZH=  
anticipated expenditure 预期开支 h\b]>q@  
anticipated net profit 预期纯利 :grJ}i-D  
anticipated revenue 预期收入 a
uqM>yx  
anti-inflation measure 反通货膨胀措施 _YY:}'+  
anti-inflationary stance 反通货膨胀立场 GM{m(Y  
apparent deficit 表面赤字 nW3`Z1kq})  
apparent financial solvency 表面偿债能力 !L+*.k:  
apparent partner 表面合伙人 G@anY=D\EB  
application for personal assessment 个人入息课税申请书 6e$(-ai  
application of fund 资金应用 2Tt@2h_L  
application to release as liquidator and to destruct the books of accounts and documents :Q=Jn?Gjb  
申请免除清盘人职务及毁灭帐簿与文件 NWSBqL5v   
appointed actuary 委任精算师 Q_xE:#!;  
appointed auditor 委任核数师；委任审计师 /+ vl({vV  
appointed trustee 委任的受托人 ](4V3w.  
appointer 委任人 V4}9f5FR  
apportioned pro rata 按比例分摊 (t1:2WY@  
apportionment 分配；分摊 v&%GK5j7O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I3D8xl>P\  
apportionment formula 分摊方程式 s"<k)Xi  
apportionment of estate duty 遗产税的分摊 ^_r8R__S:  
appraisal 估价；评估 f7}/ {}g  
appreciable growth 可观增长 >sdj6^[+  
appreciable impact 显着影响  z@^l1)m  
appreciable increase 可观增长 gd-4hR  
appreciation 增值；升值 i=@.u=:  
appreciation against other currencies 相对其他货币升值 FJgr=9>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tWD~|<\. )  
appreciation tax 增值税 9 W><m[O  
appropriation 拨款；拨用；拨付 &aldnJ  
appropriation account 拨款帐目 (Kd;l&8  
Appropriation Bill 拨款法案 i2/:' i  
appropriation-in-aid system 补助拨款办法 xWD=",0+  
approved assets 核准资产 meT~b  
approved basket stock 认可一篮子证券 8E"Ik~  
approved budget 核准预算 R$4&>VBu  
approved charitable donation 认可慈善捐款 *r$Yv&c,  
approved charitable institution 认可慈善机构 C2Fklp6  
approved currency 核准货币；认可货币 &/}]9 #  
approved estimates 核准预算 o-Pa3L=  
approved estimates of expenditure 核准开支预算 (m4`l_  
approved overseas insurer 核准海外保险人 NduvfA4  
approved overseas trust company 核准海外信托公司 V03U"eI="  
approved pooled investment fund 核准汇集投资基金 2ixg ix  
approved provident fund scheme 认可公积金计划 rY_)N^B|nF  
approved provision 核准拨款 ao#{
N=mn  
approved redeemable share 核准可赎回股份 X"YH49?  
approved regional stock 认可地区性证券 Lnbbv  *  
approved retirement scheme 认可退休金计划 6uW?xB9  
approved subordinated loan 核准附属贷款 t6BggO"_u  
arbitrage 套戥；套汇；套利 N^pTj<M<g  
arbitrageur 套戥者；套汇者 F]\(p=U.  
arbitrary amount 临时款项 CTQF+Oe8O  
arrangement 措施；安排；协定 kB{  
arrears 欠款 W'u6F-$2  
arrears of pay 欠付薪酬 <61T)
7  
arrears of revenue 逾期未收税款；逾期未收的帐项 -"[o|aa^  
articles of association 组织章程；组织细则；组织章程细则 trcG^uV  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W\:!v%C  
ascertainment of profit 确定利润 i,1=5@rw5  
"Asia Clear" “亚洲结算系统” Qyvn A|&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 R7}=k)U?d@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2jV.\
C k  
Asian Development Fund [ADF] 亚洲发展基金
x.CUJ^_.  
Asian dollar bond 亚洲美元债券 D*BZp0x  
Asian dollar market 亚洲美元市场 P&"8R  
Asian dollar rate 亚洲美元利率 v=e`e68U~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 a|rN %hA4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 NFw7g&1;Kp  
asked price 沽盘；喊价；索价；卖方报价 8\HL8^6c5  
assessable income 应评税入息 EITA[Ba B`  
assessable loss 应评税亏损 'NHtCs=F   
assessable profit 应评税利润 6x|"1 G{  
assessable value 应评税值 5S`_q&  
assessed profit 估定利润 ?=,4{(/)  
assessed value 经评估价值 =lY6v-MBw  
assessment 评税；评定；估价；评税单 l]t9*a]a  
assessment number 评税编号；估价编号 Tlc3l}B*Z  
assessment of additional tax 补加税评税 G<n(\85X  
assessment of performance 业绩评估；实绩评价 )@+lfIE(l  
Assessor 评税主任 [mwJ*GJ-  
asset price bubbles 资产价格泡沫 U$jw8I'.  
asset-backed securities 具资产保证的证券 FN jT?*  
assets accretion 资产增值 gq9IJ  
assets and liabilities 资产与负债 pa4,W!t  
assets betterment statement 资产递增表；资产改进表 wM
Fo8;L  
assets lending 实物放款；有抵押贷款 J|4q9$  
assets of the company passing on the death 死者去世时转移的公司资产  +6paM  
assets pledged as security for liabilities 用作负债抵押的资产 !Rp  
assets portfolio 资产投资组合 }?[
^q  
assets price 资产价格 PL vz1}ts  
assets quality 资产质素 R-od
c,P=  
assets realization 资产变现 O`Ht|@[6  
assets refinancing arrangement 资产再集资安排 ~q0g7?}&  
assets securitization 资产证券化 { a2Y7\C/  
assets situated outside Hong Kong 在香港以外地方的资产 w
1Ar[ P  
assets stripping 削减资产；拆卖资产 vn oI.;H,  
assets value 资产值 F:$Dz?F0v  
assignee 承让人 u=j|']hp#&  
assignment 转让；转让书；转让契 tF:'Y ~3 p  
assignment of interest 权益转让 nT7{`aaQl  
assignment of letters patent and trade mark 专利证书及商标转让 n0nf;E  
assignment of property 物业转让；物业转让书 6@0 wKV!D  
assignment right 转让权 O<}^`4d  
assignor 转让人 gkxEy5c[  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 oL?[9aww  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 D+$k  
associate member 附属会员 E>_?9~8Mf  
associated body corporate 相联法人团体 P<+y%g(({  
associated company 相联公司；联属公司 Ub1?dk  
associated corporation 相联法团 3,`.$   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wLa^pI4p ^  
公认会计师公会〔英国〕 eFO+@  
Association of Futures Exchange Brokers 香港期货经纪协会 :V)W?~Z7B  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 sy^k:y?  
association of underwriters 承保人组织 ZqI.n4:9  
assumption of control 接管 ~&E|;\G  
assurance 担保；保险；转易；转易书 3F%Qq7v  
assurance of interest 权益的转易 WA);Z=  
at 19XX price 按一九ＸＸ年价格计算 'WqSHb7  
at a discount 按赔价计算；按贴水价格计算；打折扣 6{O#!o*g  
at a premium 按溢价计算；按升水价格计算 *%0f^~!G<p  
at call 通知付款；按通知 mwuFXu/  
at constant market price 按固定市价计算 x,9fOA  
at constant price 按固定价格计算 ":,HY)z  
at cost 按成本计算 Lh=~3  
at current market price 按当时市价计算；按现时市价计算 V/j]UK0$  
at current price 按当时价格计算；按现时价格计算 Z&mV1dxR  
at factor cost 按要素成本计算；按生产要素成本计算 ;OYwZ  
at money-of-the-day price 按付款当日价格计算 DSwF }  
at or better 按指定或较佳价位〔买卖指令〕 qA- ya6  
at par 按面值计算；平价 (xU+Y1*g"%  
at sight 见票即付 #Id.MLHxA_  
at the close 按收市盘 Z2chv,SqCJ  
at the opening 按开市盘 ]{9oB-;,  
attestation 见证；见证条款 .js4
)$W^  
at-the-money option 平价期权 UQ|zSalv,  
attorney 受权人；受托代表人 ~L(_q]  
attornment 新拥有人承认书 R|Ft@]  
attributable profit 可归属利润 ?`F")y  
attributable share value 可归属股份价值 Y
tQKsM  
Auckland Stock Exchange 奥克兰证券交易所 X.0/F6U  
auction 拍卖 BfOG e!Si  
auctioneer 拍卖商 JxQwxey{  
audit 审计；核数 PMZdz>>T  
Audit Commission 审计署 XA])<dZ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] D<7S P,D
 
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〕 FH8?W| G  
audit review 帐目审查 /x_C  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 bcpH|}[F)  
audited account 审计帐目；经审计的帐目 ^&uWAQohL  
audited annual account 经审计的周年帐目 }wR)
p  
audited balance sheet 经审计的资产负债表 f/)3b`$Wu  
auditor 核数师；核数主任；审计师 mxHNK4/  
auditor's certificate 核数师证明书；审计师证明书 ZP)=2'RY  
auditor's report 核数师报告；审计师报告 {s8''+Q#(-  
Aussie bond 澳元债券 "!)8bTW  
austerity budget 紧缩预算 s)=L6t^a6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 whKr3)  
Australia All Ordinaries Index 澳洲所有普通股票指数 p!'
wOThO`  
Australian Dollar [AUD] 澳元 _|8"&*T^  
Australian Options Market 澳大利亚期权市场 _0F6mg n  
Australian Securities Commission 澳洲证券事务监察委员会 }sy3M
rb  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;_j\E(^%  
Australian Stock Exchange 澳大利亚证券交易所 [ur/`  
Austrian Schilling [ATS] 奥地利先令 S=aXmz<  
authentication 认证；鉴证 mS~3QV  
authority to purchase 委托购买证；委购书 ! # tRl  
authorization 认可；核准；授权；授权书 l%Sz6  
authorization by direction 指示授权 #`"'  
authorization by instruction 指令授权 2|}p&~G(  
authorization by warrant 令状授权 k9 *0xukJ  
authorization of unit trust 单位信托的认可 -I=}SZ  
authorized agent 指定代理人 MPzqw)_-v  
authorized capital 法定资本 Rl5}W\&  
authorized clerk 出市员 NkO$ M  
authorized dealer 认可交易商 LR)is  
authorized financial institution 认可财务机构 !W$Br\<  
authorized fund 认可基金 .h+<m7  
authorized fund house 获授权的基金公司；认可基金公司 ObM5vrEk|  
authorized institution 认可机构 cjN4U [  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 He!0&B\7h  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 McsqMI6  
authorized insurer 获授权保险人；获认可承保人 BC
$In!  
authorized investment 特准投资项目 dN*<dz+4r  
authorized person 获授权人 RM<\bZPc  
authorized representative 获授权代表 Kv#daAU  
authorized share capital 法定股本 t1Jz?Ix6%  
automated quotation system 自动报价系统 bfpW^y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] d'3'{C|kk  
自动交易系统〔香港期货交易所有限公司〕 1~`gfHI4  
automatic adjustment mechanism 自动调整机制 Ej34^*m9k  
automatic adjustment system 自动调整系统 S'@"a%EV  
Automatic Clearing House 自动票据交换所 -x_iqrB  
automatic exchange rates accumulation system 自动化汇率累集系统 |d`?wm-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9hguC yr@h  
automatic teller machine [ATM] 自动柜员机 rLKDeB  
autopay 自动转帐 g<lX Xj2  
available assets 可用资产 (/KF;J^M  
available fiscal reserve 现存财政储备 nVM`&azD  
available profit 可用利润 57MoO  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 {(MG: B  
average 平均；平均数；海损 ah<f&2f  
average basic salary 平均基本薪金 VmT5?i   
average consumer expenditure 平均消费开支；一般消费开支 ih;TQ!c+b  
average cost 平均成本 Y zvtxX*  
average cost of land production 增辟土地平均成本 v*^2[pf  
average daily turnover 平均每日成交额 +es6c')  
average daily wage rate 平均每日工资率 7r;A wa  
average expenditure pattern 平均开支模式 0,3 ':Df  
average growth rate 平均增长率 <A&R%5Vs  
average net fixed assets 固定资产平均净值 )I$Mh@F  
average of relatives 相对价格平均数 6FmgK"t8  
average price 平均价格 Q$zlxn 7\  
average propensity to consume 平均消费倾向；一般消费倾向 #FQVhgc  
average propensity to save 平均储蓄倾向；一般储蓄倾向 KW
H  
average rate 平均率 k %rP*b*  
average revenue 平均收入；平均收益 A&7jE:Ew  
average stock 平均库存；平均存货 5.E 2fX  
average yearly rent 平均年租 0q;] ;m  
avoidance of double taxation 避免双重课税 "O 'I  
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 t*#&y:RG  
=R"tnjR  
给你加分了