一些有用的会计术语(也不知道发的地方对不对)A

A: |nc@"OJ  
A share Ａ股；甲类股份 C;;Sih5  
abatement of tax 减税；减扣免税额 c?tBi9'Y]  
ABN AMRO Bank N.V. 荷兰银行 q_Q/3rh  
above-the-line expenditure 线上项目支出；经常预算支出 y0Fb_"}  
above-the-line receipt 线上项目收入；经常预算收入 69PE9zz  
ABSA Asia Limited 南非联合亚洲有限公司 |N4.u _hM  
absolute change 绝对数值变更 U\ ig:  
absolute expenditure 实际开支 -?H#LUk  
absolute guideline figure 绝对准则数字 )SaGH3~*C  
absolute interest 绝对权益 ?ME6+Z\  
absolute order of discharge 绝对破产解除令 {ME2ImD  
absolute profit margin 绝对利润幅度 oL!EYbFD'Z  
absolute value 实值；绝对值 rxe>}ZO  
absolutely vested interest 绝对既得权益 ,-$LmECg  
absorbed cost 已吸收成本；已分摊成本 9eGyyZg  
absorption 吸收；分摊；合并 4qO+_!x{)  
absorption rate 吸收率；摊配率；分摊率 GOj-)i/_  
ACB Finance Limited 亚洲商业财务有限公司 ot,jp|N>f~  
acceptable form of reciprocity 合理的互惠条件 &4{KV.  
acceptable rate 适当利率；适当汇率 :nh_k4S@v  
acceptance agreement 承兑协议 RU'=ERYC  
acceptance for honour 参加承兑 ?5+.`L9H  
acceptor 承兑人；接受人；受票人 Cw iKi^m  
acceptor for honour 参加承兑人 1Lc#m`Jln  
accident insurance 意外保险 6o!!=}'E[  
Accident Insurance Association of Hong Kong 香港意外保险公会 xmNB29#  
accident insurance scheme 意外保险计划 -Y1e8H ='  
accident year basis 意外年度基准 %oF
}HF.  
accommodation 通融；贷款 _ q(ko/T  
accommodation bill 通融票据；空头票据 }d[ kxo  
accommodation party 汇票代发人 &SIq2>QA  
account balance 帐户余额；帐户结余 dV*]f$wQ  
account book 帐簿 Gk. ruQW"  
account collected in advance 预收款项 |!1Y*|Q%s  
account current book 往来帐簿 8Ry3`ct  
account of after-acquired property 事后取得的财产报告 ]S&
&|Fc  
account of defaulter 拖欠帐目 i)o2klIkB  
account payable 应付帐款 ."TxX.&HE  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ED2a}Tt>Z  
account receivable 应收帐款 h2)yq:87  
account receivable report 应收帐款报表 zE336  
account statement 结单；帐单；会计财务报表 N"pc,Q\xU  
account title 帐户名称；会计科目 H~oail{EQ  
accountant's report 会计师报告 xj<Rp|7&  
Accountant's Report Rules 会计师报告规则 cCSs  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5Iy|BRU(%  
Accounting Arrangements 《会计安排》 
x5|I  
accounting basis 会计基础 %G3h?3  
accounting by Official Receiver 破产管理署署长呈交的帐目 GX)u|g  
Accounting Circular 《会计通告》 Yab%/z2:  
accounting class 会计类别 _A M*@|p,  
accounting date 记帐日期；会计结算日期 {i1|R"ta  
accounting for money 款项核算 9 3U_tQ&1?  
Accounting Officer 会计主任 nxY\|@  
accounting period 会计报告期；会计期 A|CmlAW~^  
accounting policy 会计政策；会计方针 \(J8#V  
accounting practice 会计惯例 %OtFHhb  
accounting principle 会计准则 tf=6\p  
accounting record 会计记录 T!-\@PB !  
accounting report 会计报告 b}OY4~ Y4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8&;UO{  
Accounting Society of China 中国会计学会 b IH;  
accounting statement 会计报表 @:;)~V  
accounting system 会计制度；会计系统 f& 0M*o,)  
accounting transaction 会计事项；帐务交易 qsF<!'m7`  
accounting treatment 会计处理 f"B3,6m  
accounting year 会计年度 #c!*</  
accretion 增值；添加 b[__1E9v'  
accrual 应计项目；应累算数目 (ScxLf=]  
accrual basis 应计制；权责发生制 #&cI3i  
accrual basis accounting 应计制会计；权责发生制会计
hMzs*gK  
accrue 应累算；应计 /Y*WBTV'  
accrued benefit 应累算利益 7@#>bE6  
accrued charges 应计费用 4]rnY~  
accrued cumulative preference share dividend 应累算的累积优先股股息 tN[L@t9#cr  
accrued expenses 应累算费用 ,368d9,rDz  
accrued interest payable 应付利息；应计未付利息 fr,7rS/w{l  
accrued interest receivable 应收利息；应计未收利息 <z+t,<3D  
accrued right 累算权益 7.-V-?i  
accruing profit 应累算的利润 =AsEZ)" _  
accumulated fiscal reserve 累积财政储备 /;{P}-H`ei  
accumulated profit 累积利润；滚存溢利 l+3[ KCE  
accumulated reserve 累积储备 9Q -HeXvR  
accumulation of surplus income 累积收益盈余 G=)i{oC  
acquired assets 既得资产 :fKl]XO  
acquisition 收购；购置；取得 <i
<J^-W  
acquisition cost 购置成本 d]`CxI]  
acquisition expenses 购置费用 *EI6dD"  
acquisition of 100% interest 收购全部股权 @(
l^]9(V\  
acquisition of control 取得控制权 /xG*,YL/q  
acquisition of fixed assets 购置固定资产 sJ\BF  
acquisition of shell “买壳” HPpR.  
acquisition price 收购价 7t3X)Ah  
act of God 天灾 4)E_0.C  
acting partner 执事合伙人 h,QKd>4:CF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `{4i)n%e&  
active partner 积极参与的合伙人 .\K_@M  
active trading 交投活跃 z_g~  
actual circulation 实际流通 hrmut*<|  
actual cost 实际成本 .=U#eHBdAQ  
actual expenditure 实际开支；实际支出 Pnw]Tm}g  
actual income 实际入息；实际收入；实际收益 ~"dA~[r L  
actual market 现货市场 ::o lN  
actual price 现货价；实际价格 _t:$XJ`bTk  
actual profit 实际利润 p$SX  
actual quotation 实盘；实际价位；实际报价 T _M!<J  
actual year basis 按实际年度计算 +_s #2  
actuals 实货 xE1 eT,  
actuarial investigation 精算调查 |yvQ[U~PQ  
actuarial principle 精算原则 &vHoRY  
actuarial report 精算师报告 d[r#-h>dS  
Actuarial Society of Hong Kong 香港精算学会 3E7ULK  
actuarial valuation 精算师估值 D@
C-5rmq  
actuary 精算师 X"MB|Ny  
ad referendum agreement 暂定协议；有待覆核的协定 so^lb?g  
ad valorem duty 从价税；按值征税 U!T~!C^  
ad valorem duty system 从价税制 WJ)z6m]  
ad valorem fee 从价费 -\+s#kE:  
ad valorem tariff 从价关税 ,l%CX.9  
additional allowance 额外免税额 KgV3j]d  
additional amount for unexpired risk 未过期风险的额外款额 ODZ5IO}v  
additional assessable profit 补加应评税利润 0,r}o  
additional assessment 补加评税 V=)_yIS  
additional commitment 额外承担 jNe`;o  
additional commitment vote 额外承担拨款 l|xZk4@_uE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /`9sPR6e  
additional dependent parent allowance 供养父母额外免税额 z+ s6)Ad  
additional provision 额外拨款 0WT{,/>  
additional stamp duty 附加印花税 @*>@AFnf\Z  
additional tax 补加税罚款；补加税款 #btLa\HJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0fc/wfv<  
adjudged bankrupt 被裁定破产 [N1hWcfvd  
adjudicated bankrupt 裁定破产人 )_a~} U]=.  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 f6|KN+.  
adjudication of bankruptcy 裁定破产；宣告破产 Vw[6t>`  
adjudication of insolvency 裁定无力偿还债务 l;af~ef)'  
adjusted actual 经调整的实数；调整后的实数 uC.K<jD%  
adjusted current assets 经调整的流动资产；调整后的流动资产 -g)9R%>
-  
adjusted figure 经调整的数字；调整后的数额 jQk*8  
adjusted liabilities 经调整的负债；调整后的负债 pqUCqo!m\  
adjusted loss 经调整的亏损；调整后的亏损 "~E[)^ANxD  
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 ! N|0x
`  
adjusted profit 经调整的利润；调整后的利润 .e3NnOzyxS  
adjusted surplus 经调整的盈余额；调整后的盈余额 %R1tJ(/  
adjusted value 经调整的价值；调整后的价值 L}GC<D:  
adjustment 调整；修订；理算〔保险〕 H&F9J^rC  
adjustment centre 调剂中心 *+'x~a  
adjustment lag 调整过程的时间差距；调整时差 f5F@^QXQ  
adjustment mechanism 调整机制 3Uqr,0$p  
adjustment of loss 亏损调整 1[kMOp  
adjustment process 调整过程；调整程序 nYWvTvZ  
adjustment range 调整幅度 whonDG4WP  
administered exchange rate 受管制汇率 dlU'2Cl7d  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 lW<PoT  
administration expenses 行政费用 |4 v0:ETb$  
administration fee 手续费；行政费 A
GH|"EWG  
administration in bankruptcy 破产管理 +$X#q8j06  
administration order 遗产管理令 HN_d{ 3  
administrator 管理人；遗产管理人 TqNadHQ  
administrator of the estate 遗产管理人 d\%WgH  
admission of debt 债项承认书 pp.6Ex (R  
admission of proof 接纳债权证明 XIvn_&d;G  
advance 放贷款项；垫付款项；预支款项；预付款项 jxiC Kx,G  
advance account 暂支帐目；预付款帐户 ;?W|#*=R  
advance compensation 预付补偿金 D*Ik7Pe  
advance from shareholder 股东垫款 (&&4J{`W9  
advance pending reimbursement 预支以待日后付还 J%V-Q>L  
advanced economy 先进经济体系 )v]/B+  
advancement 预付；预付财产 dp++%:j  
advances warrant 垫款令 n$U#:aQE  
advancing 贷出 9
Yx]=n  
adverse balance 逆差 ,\X@~j  
adverse exchange 逆汇 >a"Z\\dF  
advertisement addressed to shareholders 在报章刊登的致股东通告 KQcs3F@t  
advice for collection 托收通知书 lAzjN~V  
advice of drawing 提款通知书；汇票通知书 *"WDb|PBb  
advice of payment 付款通知 SaC d0. h  
Advisory Committee [Securities and Futures Commission] 7uT:b!^f[  
谘询委员会〔证券及期货事务监察委员会〕 76>7=#m0u'  
Advisory Committee on Diversification 经济多元化谘询委员会 2LNRtW*  
affidavit 誓章；遗产申报誓章 a,3j,(3  
affidavit of no receipt 述明无收款的誓章 G+F#n6Vx  
affiliate 联号；联营公司；附属公司 :,WtR  
affiliated company 附属公司；联号；联营公司 KQ`qpX^d  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _8Z_`@0  
affordability 负担能力 R-NS,i={
 
African Development Bank [AfDB] 非洲开发银行 M(RZ/x  
after-acquired property 事后取得的财产 /D5`  
after-hours dealing 市后交易 \I["2C]3M  
after-tax profit 税后盈利；税后利润；税后溢利 S5KEXnjm  
agency agreement 代理协议 hj  
agency expenses 代理机构的开支 )>b.;  
agency fee 代理费 ?s\ OUr  
Agency Law 《代理法》 3ia^
\ jw  
agent 代理人；承销人 z?[r  
agent of company 公司代理人 BJgW,huLy  
agent's fee 代理人费；经纪费 }K1JU`Lz  
aggregate 总计；总数；总体数字 ikSF)r;*t  
aggregate amount 总款额；总额 $BkubWM  
aggregate assets and liabilities 总体资产与负债 Glxuz0]  
aggregate at constant price 按固定价格计算的总体数字 3 N7[.I>A  
aggregate demand 总需求 M~WijDj  
aggregate gross position 总持仓量 n8uv#DsdK  
aggregate limit 总限额 I&MY{f  
aggregate of salaries tax 合计薪俸税 xfy1pS.[:  
aggregate performance 总体表现；总体业绩 a^Tmu  
aggregate supply 总体供应 [vMvV4,  
aggregate surplus 总盈余 RaWG w  
aggregate total 整体总额 _9tK[/h  
aggregate value 总值；合计价值 zrR`ecC(b  
aggregated basis 合计基准 t|9 GS|  
aggregated net chargeable income 合计应课税入息实额 %)[+%57{  
aggregation 合并计算；合计；总和 AtU v71D:  
aggregation of incomes of husband and wife 夫妇入息合并计算 CNQC^d\ h  
aggregation of property 财产的总和 TT50(_8  
agio 差价；贴水 XW -2~?$  
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》 X/
z6"*(|/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment zUkN 0  
《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》 JoRT&rkd  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment bV edFm  
《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》 P~s$EJL*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment D'L'#/hK  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !O.[PH(,*  
agreement for a settlement 授产协议 )x}l3\s  
agreement for assignment 转让协议 *<E]E?  
agreement for sale 售卖协议；买卖协议 hX`hs-*qM  
agreement for sale and purchase 买卖协议 o;W`4S^  
agreement for the payment of interest 支付利息协议 \Y|~2Ls8tu  
agreement for the repayment of money 还款协议 ~/8M 3k/  
agreement of reinsurance 再保险协议 4(Ov1a>  
Agricultural Bank of China 中国农业银行 `W dD8E  
air passenger departure tax 飞机乘客离境税 1QcT$8HA  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 gXonF'  
airport tax 机场税 &;XAuDw4+i  
alcohol duty 酒精税 Eo\UAc  
alienation 让与；让渡；转让 j.*VJazb;  
alimony 生活费；赡养费 KhCzD[tf  
All Ordinaries Index [AOI] 所有普通股指数 >*-FV{{  
all risks 全险；综合险 VOc8q-hK  
All Sales Record for Stock Market 《股票市场成交报告》 %1.]c6U  
Allied Capital Resources Limited 新联财务有限公司 \A#1y\ok  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 fV v.@HL{  
allocation letter 拨款信件  )LJnLo+  
allocation of fund 分配款项；预留款项 hq:&wN7Q  
allocation of profit 利润分配；溢利分配 )I^2k4Cg"  
allocation warrant 拨款令 e1>aTu@  
allotment 分配；配股 s[K^9wz  
allotment notice 股份配售通知；配股通知 Rl
qQ  
allotment of shares 股份分配 N[<H7_/3  
allowable 可获宽免；免税的 {/X4(;~0  
allowable business loss 可扣除的营业亏损 "p/j; 6H  
allowable expenses 可扣税的支出 /,MJq#@K  
allowance 免税额；津贴；备抵；准备金 d~/q"r1"  
allowance for debts 债项的免税额 +$$$  
allowance for depreciation by wear and tear 耗损折旧免税额 #'-Sh7ycW  
allowance for funeral expenses 殡殓费的免税额 UK$ms~H  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v
1|Bf8  
allowance for repairs and outgoings 修葺及支出方面的免税额 J[A14z]#`  
allowance to debtor 给债务人的津贴 eVt$7d?Jw  
alteration of capital 资本更改 @*0cMO;SpG  
alternate trustee 候补受托人 _bzqd" 31I  
amalgamation 合并 HJ2*y|u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 21ppSN>  
ambit of charges 征税范围；收费范围 }w/;){gu  
amended valuation 经修订的估值 6\u!E~zy  
American Commodities Exchange 美国商品交易所 L4b:F0  
American Express Bank Limited 美国运通银行 ) c/% NiN  
American Stock Exchange 美国证券交易所 < -uc."6\  
amortization 摊销 'Q =7/dY3I  
amount due from banks 存放银行同业的款项 $xOI 1|d   
amount due from banks abroad 存放海外银行同业的款项 9%iUG(DC  
amount due from holding companies 控股公司欠款 `C_jP|[e  
amount due from local banks 存放本港银行同业的款项 [F_/2+e  
amount due to banks 银行同业的存款 zF@o2<cD@  
amount due to banks abroad 海外银行同业的存款 <W`#gn0b6  
amount due to holding companies 控股公司存款 4\pWB90V  
amount due to local banks 本港银行同业的存款 j ,)P9V  
amount due to outport banks 外埠银行同业的存款 DbZ0e5  
amount for note issue 发行纸币的款额 7R3fqU.Rq  
amount of bond 担保契据的款额 PN$X N<  
amount of consideration 代价款额 osOVg0Gyj  
amount of contribution 供款数额 +B'8|5tPX  
amount of indebtedness 负债款额 Z<#hS=eY  
amount of principal of the loan 贷款本金额 4<lQwV6=  
amount of rates chargeable 应征差饷数额 BaO1/zk  
amount of share capital 股本额 Tzt,/e  
amount of sums assured 承保款额 [L6w1b,  
amount of variation 变动幅度 ^9_UUzf\  
amount of vote 拨款数额 c(U  
amount payable 应付款额 [w0/\]o  
amount receivable 应收款额 xrqv@/kJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jSOS}!=  
analysis 分析 \eGKkSy  
ancillary risk 附属风险 &(zfa&j|  
annual account 周年帐目；周年帐目报表；年度决算；年结 aZe
t0?Qr  
annual accounting date 年结日期 Aj9Ji"18za  
annual allowance 每年免税额；年积金；年度津贴；年津 x$wd O  
annual balance 年度余额 SVa6V}"Iv  
annual disposable income 每年可动用收入 FZ|CqD"#  
annual estimates 周年预算
yoRU_%xA  
annual fee 年费 Uu"0rUzt  
annual general meeting 周年大会 QN>7~=`  
annual growth rate 年增率；每年增长率 5tv<8~:K  
annual long-term supplement 长期个案每年补助金 6CC&Z>  
annual pensionable emolument 可供计算退休金的年薪 sBK <zR  
annual report 年报 7 uMd ZpD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 YB)3X[R+0  
annual return 周年报表；周年申报表；每年报税表格 tu>{  
Annual Return Rules 《周年报表规则》 iB1i/l  
annual review of consumer prices 每年消费物价回顾 nRb^<cZf  
annual roll-forward basis 逐年延展方式 c=[q(|+O!  
annual salary 年薪 jJ3zF3Id  
annual statement 年度报表；年度决算表 _Cy:]2o  
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 .fzu"XAPu  
annuitant 年金受益人 cBYfXI0`  
annuity 年金 Eq^uK
i  
annuity contract 年金合约 &[a Tw{2  
annuity on human life 人寿年金 LF?P> 1%-  
antecedent debt 先前的债项 ~:lKS;PRuK  
ante-dated cheque 倒填日期支票 o5Y2vmz?9  
anticipated expenditure 预期开支 T#!lPH :&h  
anticipated net profit 预期纯利 T;\^#1  
anticipated revenue 预期收入 C}?0`!Cc%  
anti-inflation measure 反通货膨胀措施 xMs]Hs  
anti-inflationary stance 反通货膨胀立场 /u`3VOn  
apparent deficit 表面赤字 WlV z,t'if  
apparent financial solvency 表面偿债能力 F?u^"}%Fc  
apparent partner 表面合伙人 E2AW7f(/  
application for personal assessment 个人入息课税申请书 Nt:8ogk/  
application of fund 资金应用 ukuo:P<a  
application to release as liquidator and to destruct the books of accounts and documents Jqr

)V2Y  
申请免除清盘人职务及毁灭帐簿与文件 _M,lQ~  
appointed actuary 委任精算师 ~%ozgzr^  
appointed auditor 委任核数师；委任审计师 ;pJ2V2 g8  
appointed trustee 委任的受托人 ogeL[7  
appointer 委任人 /}5B&TZ=(3  
apportioned pro rata 按比例分摊 [9mL $;M W  
apportionment 分配；分摊 @!Hr|k|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gVU1Y6.  
apportionment formula 分摊方程式 h:/1X' 3d  
apportionment of estate duty 遗产税的分摊 i2Jq|9,g  
appraisal 估价；评估 ,>LRa  
appreciable growth 可观增长 la$%H<,7  
appreciable impact 显着影响 Rt(J/%;  
appreciable increase 可观增长 *Q}[ ]g  
appreciation 增值；升值 (LJ@SeM;  
appreciation against other currencies 相对其他货币升值 Gzt=u"FV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;\y;  
appreciation tax 增值税 ekQrW%\3  
appropriation 拨款；拨用；拨付 BF8"rq}r0  
appropriation account 拨款帐目 X6RQqen3:  
Appropriation Bill 拨款法案 Uh|>Skic4  
appropriation-in-aid system 补助拨款办法
Qu
%D  
approved assets 核准资产 Di Or{)a  
approved basket stock 认可一篮子证券
?mRE'#  
approved budget 核准预算 },+~F8B  
approved charitable donation 认可慈善捐款 :Dl%_l  
approved charitable institution 认可慈善机构 >_X/[<  
approved currency 核准货币；认可货币 X1A<$Am1  
approved estimates 核准预算 Vf-5&S&9  
approved estimates of expenditure 核准开支预算 ~!+ _[uJ  
approved overseas insurer 核准海外保险人 cs_}&!c{  
approved overseas trust company 核准海外信托公司 Zv qn%K],  
approved pooled investment fund 核准汇集投资基金 y/_wx(2  
approved provident fund scheme 认可公积金计划 vt]F U<  
approved provision 核准拨款 }Ia 0"J4  
approved redeemable share 核准可赎回股份 t7F.[uWD  
approved regional stock 认可地区性证券 !0
Q8iW:  
approved retirement scheme 认可退休金计划 xi'<y  
approved subordinated loan 核准附属贷款 h ?#@~  
arbitrage 套戥；套汇；套利 jB@4b'y  
arbitrageur 套戥者；套汇者 !rTmR@e$/  
arbitrary amount 临时款项 (:\LWJX0=  
arrangement 措施；安排；协定 (paf2F
`~#  
arrears 欠款 S7n"3.k  
arrears of pay 欠付薪酬 8*!|8 BPj^  
arrears of revenue 逾期未收税款；逾期未收的帐项 R[A5JQ$[  
articles of association 组织章程；组织细则；组织章程细则 [cU,!={  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 
_zC (J  
ascertainment of profit 确定利润 (TSqc5^H  
"Asia Clear" “亚洲结算系统” ~%y\@x7I  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 d*;$AYI#R  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $V8vrT#:  
Asian Development Fund [ADF] 亚洲发展基金 -!*p*3|03|  
Asian dollar bond 亚洲美元债券 zTCP)x  
Asian dollar market 亚洲美元市场 D\]&8w6&  
Asian dollar rate 亚洲美元利率 5n:71$6[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,EhVSrh)_4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r(uP!n1+  
asked price 沽盘；喊价；索价；卖方报价 (;6s)z  
assessable income 应评税入息 ,9ml>ji`=  
assessable loss 应评税亏损 73DlRt
 *  
assessable profit 应评税利润 E`p'L!z  
assessable value 应评税值 f =_^>>.  
assessed profit 估定利润 a&/HSf_G  
assessed value 经评估价值 U6WG?$x  
assessment 评税；评定；估价；评税单 rS~qi}4X  
assessment number 评税编号；估价编号 vC9@,[  
assessment of additional tax 补加税评税 Q5E:|)G  
assessment of performance 业绩评估；实绩评价 +cfziQ$'  
Assessor 评税主任 ++9
2:decM  
asset price bubbles 资产价格泡沫 Uh6mGLz*&  
asset-backed securities 具资产保证的证券 {y);vHf$  
assets accretion 资产增值 ` %' z  
assets and liabilities 资产与负债 Ao`_",E  
assets betterment statement 资产递增表；资产改进表 b>q6:=((  
assets lending 实物放款；有抵押贷款 ]
XrE  
assets of the company passing on the death 死者去世时转移的公司资产 6$B'Q30}r  
assets pledged as security for liabilities 用作负债抵押的资产 LZ&uj{ <  
assets portfolio 资产投资组合 b!~TAT&8  
assets price 资产价格  *q"G }  
assets quality 资产质素 -qn[HXq  
assets realization 资产变现 5~\Kj#PBx  
assets refinancing arrangement 资产再集资安排 N+>'J23d!  
assets securitization 资产证券化 ,OBQv.D3>a  
assets situated outside Hong Kong 在香港以外地方的资产 t*z'c  
assets stripping 削减资产；拆卖资产 mrnxI#6  
assets value 资产值 =jIxI,  
assignee 承让人 nGZ\<-  
assignment 转让；转让书；转让契 Ff/Ig]Lb  
assignment of interest 权益转让 r%!FmS<  
assignment of letters patent and trade mark 专利证书及商标转让 #1l7FT?q  
assignment of property 物业转让；物业转让书 5LMj!)3  
assignment right 转让权 !V(`ZH  
assignor 转让人 oYq,u@oM  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 sQ(1/"gb  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )l2P}k7`  
associate member 附属会员 `Yogq)G}  
associated body corporate 相联法人团体 -c$z 2Q)  
associated company 相联公司；联属公司 92(~'5Qr  
associated corporation 相联法团 FrR9{YTA.  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wF;B@  
公认会计师公会〔英国〕 Hs<n^fyf  
Association of Futures Exchange Brokers 香港期货经纪协会 e 2*F;.)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~|=rwDBZ8l  
association of underwriters 承保人组织 R"Y?iZed3  
assumption of control 接管 jlRS:$|R0  
assurance 担保；保险；转易；转易书 ||gEs/6-  
assurance of interest 权益的转易 IuKnM`X  
at 19XX price 按一九ＸＸ年价格计算 K50t%yu#T]  
at a discount 按赔价计算；按贴水价格计算；打折扣 nL\ZId  
at a premium 按溢价计算；按升水价格计算 =|#w.(3y  
at call 通知付款；按通知 -y<x!61  
at constant market price 按固定市价计算 rIp'vy S\p  
at constant price 按固定价格计算 gN\*Y  
at cost 按成本计算 s;>VeD)*)  
at current market price 按当时市价计算；按现时市价计算 `Of[{.Q  
at current price 按当时价格计算；按现时价格计算 6BPAux.]  
at factor cost 按要素成本计算；按生产要素成本计算 Cji#?!Ra?  
at money-of-the-day price 按付款当日价格计算 Rf8:+d[Jj|  
at or better 按指定或较佳价位〔买卖指令〕 b60[({A\s&  
at par 按面值计算；平价 b#}t:yy  
at sight 见票即付 ?k w/S4  
at the close 按收市盘 bQ=s8'  
at the opening 按开市盘 0
Ts!(b]B  
attestation 见证；见证条款 :>ZzP:QD  
at-the-money option 平价期权 zK /f$}  
attorney 受权人；受托代表人 ^OjvL6A/p  
attornment 新拥有人承认书 %d-`71|lG^  
attributable profit 可归属利润 <dJIq"){  
attributable share value 可归属股份价值 CMKhS,,o  
Auckland Stock Exchange 奥克兰证券交易所 9M0d+:YJ  
auction 拍卖 +QQYPEx+  
auctioneer 拍卖商 1[[TB .xF  
audit 审计；核数 x{QBMe`  
Audit Commission 审计署 k{qLkcOg=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?V6 %>RU  
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〕 _H/67dcz,  
audit review 帐目审查 J,`_,T  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 F42TKPN^uu  
audited account 审计帐目；经审计的帐目 v?%0~!  
audited annual account 经审计的周年帐目 eTT^KqE>&  
audited balance sheet 经审计的资产负债表 +Gp!cGaAm  
auditor 核数师；核数主任；审计师 1uY3[Z9S  
auditor's certificate 核数师证明书；审计师证明书 ,?;sT`Mh)  
auditor's report 核数师报告；审计师报告 Wu]/(F  
Aussie bond 澳元债券 a]{uZGn@i  
austerity budget 紧缩预算 \/X{n*Hw?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1wU=WE(kKZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 f^ywW[dF  
Australian Dollar [AUD] 澳元 /H.(d 4C  
Australian Options Market 澳大利亚期权市场 \&# p1K(H  
Australian Securities Commission 澳洲证券事务监察委员会 T:dX4=z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Y+OYoI  
Australian Stock Exchange 澳大利亚证券交易所 _u`B3iG  
Austrian Schilling [ATS] 奥地利先令 6S2r  
authentication 认证；鉴证 lJ("6aT?  
authority to purchase 委托购买证；委购书 olHH9R9:  
authorization 认可；核准；授权；授权书 c-ttds  
authorization by direction 指示授权 sio)_8tp  
authorization by instruction 指令授权 }=xI3;7  
authorization by warrant 令状授权 #%:`p9p.S  
authorization of unit trust 单位信托的认可 KuU3DTS85Z  
authorized agent 指定代理人 .wM:YX'[G  
authorized capital 法定资本 !k%l+I3J[  
authorized clerk 出市员 K`,nW6\  
authorized dealer 认可交易商 )#)
nBM2\  
authorized financial institution 认可财务机构 ;K>{_kf  
authorized fund 认可基金 )A"ZV[eOoQ  
authorized fund house 获授权的基金公司；认可基金公司 XX*'N+  
authorized institution 认可机构 e!.7no  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 rL.<Z@-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^l&nB
.  
authorized insurer 获授权保险人；获认可承保人 -qs(2^  
authorized investment 特准投资项目 ,*q#qW!!  
authorized person 获授权人 :,urb*  
authorized representative 获授权代表 :~WPY9i`  
authorized share capital 法定股本 ],H1  
automated quotation system 自动报价系统 QQ5
lW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] j{-mQTSD  
自动交易系统〔香港期货交易所有限公司〕 **Qe`}E:  
automatic adjustment mechanism 自动调整机制 wBg<Q{J  
automatic adjustment system 自动调整系统 M-}j9,oR`  
Automatic Clearing House 自动票据交换所 7W6e
iUI'  
automatic exchange rates accumulation system 自动化汇率累集系统 `4$4bXrP'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D)f5pEq'  
automatic teller machine [ATM] 自动柜员机 MT;SRAmUr  
autopay 自动转帐 6#OL ;Y]_  
available assets 可用资产 k'6<jEbk  
available fiscal reserve 现存财政储备 Fl8w7LcF7  
available profit 可用利润 i#CaKS  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 jc${.?m  
average 平均；平均数；海损 ._8xY$l$  
average basic salary 平均基本薪金 aW52.X z%8  
average consumer expenditure 平均消费开支；一般消费开支 1}i&HIr!b  
average cost 平均成本 Usa{J:  
average cost of land production 增辟土地平均成本 Gr`MGQ,  
average daily turnover 平均每日成交额 fF8a 1XV  
average daily wage rate 平均每日工资率 ?7fQ1/emhO  
average expenditure pattern 平均开支模式 Ib_n'$5#z  
average growth rate 平均增长率  #a|6Q
8  
average net fixed assets 固定资产平均净值 ~E^yM=:h  
average of relatives 相对价格平均数 ckH$E%j
 
average price 平均价格 KK&<Vw|O\  
average propensity to consume 平均消费倾向；一般消费倾向 ))%@@l[  
average propensity to save 平均储蓄倾向；一般储蓄倾向 *#9VC)Q  
average rate 平均率 |@T5$Xg]5  
average revenue 平均收入；平均收益 g;u<[>'I  
average stock 平均库存；平均存货 Sb@{f<3E  
average yearly rent 平均年租 j AJ/  
avoidance of double taxation 避免双重课税 {bAWc.  
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 h,!G7V  
>!HfH(is\  
给你加分了