一些有用的会计术语(也不知道发的地方对不对)A

A: V<T9&8l+:  
A share Ａ股；甲类股份 +[\FD; >  
abatement of tax 减税；减扣免税额 ?fi,ifp*|l  
ABN AMRO Bank N.V. 荷兰银行 ]QlwR'&j/n  
above-the-line expenditure 线上项目支出；经常预算支出 ?iWi  
above-the-line receipt 线上项目收入；经常预算收入 w=T\3(%j  
ABSA Asia Limited 南非联合亚洲有限公司 P*3BB>FO   
absolute change 绝对数值变更 j~[z2tV  
absolute expenditure 实际开支 |}Nn!Sj>#;  
absolute guideline figure 绝对准则数字 #."-#"0  
absolute interest 绝对权益 0tT(W^ho g  
absolute order of discharge 绝对破产解除令 :&V h?  
absolute profit margin 绝对利润幅度 ?kbiMs1;u  
absolute value 实值；绝对值 #_^Lb]jkM  
absolutely vested interest 绝对既得权益 e#$]Y?,  
absorbed cost 已吸收成本；已分摊成本 j i7[nY  
absorption 吸收；分摊；合并 Lr~=^{  
absorption rate 吸收率；摊配率；分摊率 ix)M`F%P3  
ACB Finance Limited 亚洲商业财务有限公司 $QN"wL||  
acceptable form of reciprocity 合理的互惠条件 4NheWM6  
acceptable rate 适当利率；适当汇率 UCB/=k^m  
acceptance agreement 承兑协议 Qp_i
sU  
acceptance for honour 参加承兑 I 8`VNA&b  
acceptor 承兑人；接受人；受票人 3z{?_;bR  
acceptor for honour 参加承兑人 1W^taJH]  
accident insurance 意外保险 Krqtf  
Accident Insurance Association of Hong Kong 香港意外保险公会 M_/7D|xl/T  
accident insurance scheme 意外保险计划 QI'Oz{vE  
accident year basis 意外年度基准 "K6&dk jY  
accommodation 通融；贷款 iTgt}]L  
accommodation bill 通融票据；空头票据 OR~8sU  
accommodation party 汇票代发人 <lx
+/o  
account balance 帐户余额；帐户结余 &8Cu#^3  
account book 帐簿 s(/;U2"e  
account collected in advance 预收款项 ^/I 7|u]  
account current book 往来帐簿 ^ *k?pJ5  
account of after-acquired property 事后取得的财产报告 P}n_IV*@  
account of defaulter 拖欠帐目 -#u=\
8  
account payable 应付帐款 %)zodf  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 r!_-"~`7E  
account receivable 应收帐款 w0rRSD4S8B  
account receivable report 应收帐款报表 `ZYoA t]C~  
account statement 结单；帐单；会计财务报表 V5V bJBpf  
account title 帐户名称；会计科目 /Kql>$I  
accountant's report 会计师报告 4xjPiHd<  
Accountant's Report Rules 会计师报告规则 h-q3U%R4}@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [9evz}X  
Accounting Arrangements 《会计安排》 %[Wh [zZy  
accounting basis 会计基础 \XCe22x]  
accounting by Official Receiver 破产管理署署长呈交的帐目 EE&K0<?T|:  
Accounting Circular 《会计通告》 6-N?mSQU  
accounting class 会计类别 N} G[7Rp8l  
accounting date 记帐日期；会计结算日期 %*A0#F  
accounting for money 款项核算 {6|38$Rl  
Accounting Officer 会计主任 Y!-M_v/  
accounting period 会计报告期；会计期 46_xyz3+  
accounting policy 会计政策；会计方针 `2("gUCm  
accounting practice 会计惯例 PUT=C1,OFR  
accounting principle 会计准则 !/'t5~x[  
accounting record 会计记录 <J
<{l  
accounting report 会计报告 _S<3\%(0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *+Ek0M  
Accounting Society of China 中国会计学会 ,w<S|#W~+  
accounting statement 会计报表 md)c0Bg8~  
accounting system 会计制度；会计系统 bh,[ 3X%  
accounting transaction 会计事项；帐务交易 4tRYw0f47  
accounting treatment 会计处理 k]F[>26k  
accounting year 会计年度 h\fjBDU^  
accretion 增值；添加 ^ Edfv5  
accrual 应计项目；应累算数目 +\d56j+D  
accrual basis 应计制；权责发生制 I8
hz(2jI  
accrual basis accounting 应计制会计；权责发生制会计 Aza /6OL  
accrue 应累算；应计 sBj(Qd  
accrued benefit 应累算利益 yj 3cyLXw  
accrued charges 应计费用 5d Eh7XL  
accrued cumulative preference share dividend 应累算的累积优先股股息 T*Y~\~Jhu  
accrued expenses 应累算费用 [kVS O  
accrued interest payable 应付利息；应计未付利息 ?GKb7Oj  
accrued interest receivable 应收利息；应计未收利息 >)fi^  
accrued right 累算权益 q/4J.jL  
accruing profit 应累算的利润 SoW9p^HJ  
accumulated fiscal reserve 累积财政储备 [M]  
accumulated profit 累积利润；滚存溢利 =upeRY@u5  
accumulated reserve 累积储备 !![DJ  
accumulation of surplus income 累积收益盈余 X9v.1s,  
acquired assets 既得资产 > kGGR  
acquisition 收购；购置；取得 -;s|  
acquisition cost 购置成本 xI#9  
acquisition expenses 购置费用 Qp)v?k ]  
acquisition of 100% interest 收购全部股权 oR)Jznmi}  
acquisition of control 取得控制权 @Q)OGjaq  
acquisition of fixed assets 购置固定资产 U6glp@s  
acquisition of shell “买壳” kyR:[+je  
acquisition price 收购价 uw>Ba %5  
act of God 天灾 PS)4 I&;U  
acting partner 执事合伙人 pnl{&<$C%C  
active market 买卖活跃的市场；交投畅旺的市场；旺市 jwc
)Lj}  
active partner 积极参与的合伙人 E:UW#S%A f  
active trading 交投活跃 [A+ >^ {  
actual circulation 实际流通 orzZ{8
7  
actual cost 实际成本 >,V9H$n  
actual expenditure 实际开支；实际支出 \:%(q/v"X  
actual income 实际入息；实际收入；实际收益 T,,WoPU8t  
actual market 现货市场 yr)G]K[/  
actual price 现货价；实际价格 %P;lv*v.  
actual profit 实际利润 7Haa;2 T'  
actual quotation 实盘；实际价位；实际报价 F&4rO\aC"/  
actual year basis 按实际年度计算 L*Tj^q!t+  
actuals 实货 27eooY1  
actuarial investigation 精算调查 Jj; L3S  
actuarial principle 精算原则 py$Q  
actuarial report 精算师报告 z`.<U{5  
Actuarial Society of Hong Kong 香港精算学会 pNG:0  
actuarial valuation 精算师估值 7Od -I*bt  
actuary 精算师 'F+C4QAq  
ad referendum agreement 暂定协议；有待覆核的协定 [<lHCQXJ/  
ad valorem duty 从价税；按值征税 5V?&8GTe  
ad valorem duty system 从价税制 {%rA1g  
ad valorem fee 从价费 0IsPIi"7  
ad valorem tariff 从价关税 .?8;qA  
additional allowance 额外免税额 wcrCEX=I>{  
additional amount for unexpired risk 未过期风险的额外款额 -o^7r@6  
additional assessable profit 补加应评税利润 U$O\f18  
additional assessment 补加评税 m ifxiV  
additional commitment 额外承担 \r/rBa\  
additional commitment vote 额外承担拨款 ? ^0:3$La  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [g7L&`f9  
additional dependent parent allowance 供养父母额外免税额 G?L HmTHg  
additional provision 额外拨款 q$0*b]=E  
additional stamp duty 附加印花税 Mo|;'+  
additional tax 补加税罚款；补加税款 k0OYJ/  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Y+kfBvxyf  
adjudged bankrupt 被裁定破产 -$pzl,^ h  
adjudicated bankrupt 裁定破产人 aB_F9;IR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 EuZ<quwWg  
adjudication of bankruptcy 裁定破产；宣告破产 @:oXN]+ _  
adjudication of insolvency 裁定无力偿还债务 Ot4 Z{mA  
adjusted actual 经调整的实数；调整后的实数 b)6D_Az7c  
adjusted current assets 经调整的流动资产；调整后的流动资产 %R}qg6dL  
adjusted figure 经调整的数字；调整后的数额 , Rk9N  
adjusted liabilities 经调整的负债；调整后的负债 ax"+0L{  
adjusted loss 经调整的亏损；调整后的亏损 ^=GC3%  J  
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
ui<N[  
adjusted profit 经调整的利润；调整后的利润 |UkR'Ma  
adjusted surplus 经调整的盈余额；调整后的盈余额 a!zz6/
q[  
adjusted value 经调整的价值；调整后的价值 *z5.vtfu!  
adjustment 调整；修订；理算〔保险〕 .<->C?#  
adjustment centre 调剂中心 4X!/hI=jq  
adjustment lag 调整过程的时间差距；调整时差 2Z+Wu3#  
adjustment mechanism 调整机制 xs{3pkTYD  
adjustment of loss 亏损调整 ]N~2 .h  
adjustment process 调整过程；调整程序 =mO vs  
adjustment range 调整幅度 GA$V0YQX  
administered exchange rate 受管制汇率 `LrHKb aP  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 QVv#fy1"6  
administration expenses 行政费用 P}Gj%4/G  
administration fee 手续费；行政费 M,j U}yD3  
administration in bankruptcy 破产管理 %:M^4~dc  
administration order 遗产管理令 ${<%" hR$  
administrator 管理人；遗产管理人 W =D4r  
administrator of the estate 遗产管理人 216R
iSr*  
admission of debt 债项承认书 TJ2=m9Z  
admission of proof 接纳债权证明 {0[tNth'h  
advance 放贷款项；垫付款项；预支款项；预付款项 >BV^H.SO|1  
advance account 暂支帐目；预付款帐户 S8kCp;  
advance compensation 预付补偿金 bHY=x}Hv  
advance from shareholder 股东垫款 }fp-pe69z  
advance pending reimbursement 预支以待日后付还 +KF^Z$I  
advanced economy 先进经济体系 Q
7HRzA^-  
advancement 预付；预付财产 Sgeh %f  
advances warrant 垫款令 i[O& )N,c  
advancing 贷出  'K$[^V  
adverse balance 逆差 B al`y  
adverse exchange 逆汇 r)Ma3FL0;  
advertisement addressed to shareholders 在报章刊登的致股东通告 |-fgj'  
advice for collection 托收通知书 vHgi<@u  
advice of drawing 提款通知书；汇票通知书 >Rl"  
advice of payment 付款通知 *l"T$H   
Advisory Committee [Securities and Futures Commission] E@z<:pG{  
谘询委员会〔证券及期货事务监察委员会〕 b(,M1.[qt  
Advisory Committee on Diversification 经济多元化谘询委员会 
zN[hkmh  
affidavit 誓章；遗产申报誓章 LGq'WU31:)  
affidavit of no receipt 述明无收款的誓章 DF&(8NoX~  
affiliate 联号；联营公司；附属公司 J!AgBF N4  
affiliated company 附属公司；联号；联营公司 I&fozO   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 U&g@.,Y#  
affordability 负担能力 a
[>/h3  
African Development Bank [AfDB] 非洲开发银行 Q0)#8Rc
m  
after-acquired property 事后取得的财产 oTEL?hw5  
after-hours dealing 市后交易 4svBzZdr  
after-tax profit 税后盈利；税后利润；税后溢利 HCIU!4rH  
agency agreement 代理协议 |hKDvH  
agency expenses 代理机构的开支 7!$Q;A  
agency fee 代理费 WQx?[tW(U  
Agency Law 《代理法》 c/:b.>W  
agent 代理人；承销人 ~Zun&b)S  
agent of company 公司代理人 5-FQMXgThc  
agent's fee 代理人费；经纪费 ;nI] !g:  
aggregate 总计；总数；总体数字 F3y9@dA]  
aggregate amount 总款额；总额 S50k>_a;  
aggregate assets and liabilities 总体资产与负债 zUt'QH7E.  
aggregate at constant price 按固定价格计算的总体数字 EB0TTJR?#  
aggregate demand 总需求 ]RZ|u*l=x  
aggregate gross position 总持仓量 _F4Ii-6  
aggregate limit 总限额 Wjo[ENHM  
aggregate of salaries tax 合计薪俸税 M=8.Bp|Ye  
aggregate performance 总体表现；总体业绩 ZFiee|,q  
aggregate supply 总体供应 ](Xb_xMf  
aggregate surplus 总盈余 %@<8<6&q  
aggregate total 整体总额
t*=CZE-  
aggregate value 总值；合计价值 EH-sZAv  
aggregated basis 合计基准 `jDTzhO~  
aggregated net chargeable income 合计应课税入息实额 5^}\4.eXo  
aggregation 合并计算；合计；总和 %p Ynnfr  
aggregation of incomes of husband and wife 夫妇入息合并计算 SUMrFd~  
aggregation of property 财产的总和 ZFA`s qT  
agio 差价；贴水 I:E`PZ  
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》 %Si6]3-^@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment To\QjP-  
《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》 OstQqV%@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment GiJ *Wp  
《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》 Ozw.siD  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment I!ED?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》 eJrQ\>z]V&  
agreement for a settlement 授产协议 g!|=%(G=  
agreement for assignment 转让协议 k 9_`(nx  
agreement for sale 售卖协议；买卖协议 $CRm3#+ ~  
agreement for sale and purchase 买卖协议 <KJ/<0l  
agreement for the payment of interest 支付利息协议 ;/bewivNJ  
agreement for the repayment of money 还款协议 H/"-Z;0{  
agreement of reinsurance 再保险协议 vRznw&^E
 
Agricultural Bank of China 中国农业银行 q?H|o(  
air passenger departure tax 飞机乘客离境税 Ve8=b0&Y#j  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]dF ,:8  
airport tax 机场税 9G9t" {  
alcohol duty 酒精税 ?Lx24*5%  
alienation 让与；让渡；转让 ww)<E`eGi  
alimony 生活费；赡养费
-r
!. 9q  
All Ordinaries Index [AOI] 所有普通股指数 dydc}n  
all risks 全险；综合险 "0$a)4]  
All Sales Record for Stock Market 《股票市场成交报告》  FK^p")i  
Allied Capital Resources Limited 新联财务有限公司 T5|qRlW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `b?R#:G  
allocation letter 拨款信件 Av$]|b  
allocation of fund 分配款项；预留款项 Vk`h2BV  
allocation of profit 利润分配；溢利分配 5v[*:0p'  
allocation warrant 拨款令 ajve~8/&  
allotment 分配；配股 :)8VdWg  
allotment notice 股份配售通知；配股通知 Cw~q4A6'  
allotment of shares 股份分配 Vo4,@scG  
allowable 可获宽免；免税的 pXtl 6K%  
allowable business loss 可扣除的营业亏损 ^Xz@`_I  
allowable expenses 可扣税的支出 ?#Ge.D~u  
allowance 免税额；津贴；备抵；准备金 50"pbzW  
allowance for debts 债项的免税额 dSLU>E3g  
allowance for depreciation by wear and tear 耗损折旧免税额 n"$jG:AQJ  
allowance for funeral expenses 殡殓费的免税额 R%Hi+#/dr-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +[
Dx?XM  
allowance for repairs and outgoings 修葺及支出方面的免税额 u:}%xD6  
allowance to debtor 给债务人的津贴 &C:IX\  
alteration of capital 资本更改 Q
fmJn((  
alternate trustee 候补受托人 ZVW'>M7.  
amalgamation 合并 ?K1/ <PE+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "H2EL}3/]  
ambit of charges 征税范围；收费范围 WEAT01  
amended valuation 经修订的估值 mR!1DQ.\<  
American Commodities Exchange 美国商品交易所 e*sfPHt  
American Express Bank Limited 美国运通银行 HsxVZ.dS  
American Stock Exchange 美国证券交易所 GmK^}=frj  
amortization 摊销 |O3q@  
amount due from banks 存放银行同业的款项 8aZ=?_gvT  
amount due from banks abroad 存放海外银行同业的款项 V[mT<Lc  
amount due from holding companies 控股公司欠款 2v:]tj  
amount due from local banks 存放本港银行同业的款项 Pi=+/}  
amount due to banks 银行同业的存款 ;$HftG>B  
amount due to banks abroad 海外银行同业的存款 x-XD.qh7Hr  
amount due to holding companies 控股公司存款 Z~GL5]S  
amount due to local banks 本港银行同业的存款 -7SAK1c$  
amount due to outport banks 外埠银行同业的存款 +20G>y=+  
amount for note issue 发行纸币的款额 RXNn[A4xfY  
amount of bond 担保契据的款额 4d"r^y'  
amount of consideration 代价款额 1v#%Ei$6`t  
amount of contribution 供款数额 7 G)ZN{'  
amount of indebtedness 负债款额 G3txj  
amount of principal of the loan 贷款本金额 }#3V+X  
amount of rates chargeable 应征差饷数额 B)$| vK=  
amount of share capital 股本额 y@1+I~@  
amount of sums assured 承保款额 >d@&2FTO  
amount of variation 变动幅度 uMUBh 80,L  
amount of vote 拨款数额 85>05?  
amount payable 应付款额 .GbX]?dN  
amount receivable 应收款额 GXcJ< v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mD/9J5:  
analysis 分析 @efh{  
ancillary risk 附属风险 "_P;2N6  
annual account 周年帐目；周年帐目报表；年度决算；年结 8<5]\X  
annual accounting date 年结日期 rW<KKGsRWQ  
annual allowance 每年免税额；年积金；年度津贴；年津 +\x,HsUc"  
annual balance 年度余额 w}L]X1#sF  
annual disposable income 每年可动用收入 Y2|#V#  
annual estimates 周年预算 3s5z UT;  
annual fee 年费 $': E\*ICb  
annual general meeting 周年大会 ycc4W*]  
annual growth rate 年增率；每年增长率 }q`ts=dlGt  
annual long-term supplement 长期个案每年补助金 t9nqu!);  
annual pensionable emolument 可供计算退休金的年薪 dMP
c:tJT  
annual report 年报 uyO/55;HO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j~"Q
3P;V  
annual return 周年报表；周年申报表；每年报税表格 H-WJp<_  
Annual Return Rules 《周年报表规则》 ksc;X$f&4  
annual review of consumer prices 每年消费物价回顾 Ha(c'\T(\  
annual roll-forward basis 逐年延展方式 B|Du@^$  
annual salary 年薪 fJ5
iS
 
annual statement 年度报表；年度决算表 i3dkYevs?  
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 @#<D ^"  
annuitant 年金受益人 Q`~jw>x  
annuity 年金 
^pxX]G]  
annuity contract 年金合约 7X`l&7IXP  
annuity on human life 人寿年金 ]99|KQ<s  
antecedent debt 先前的债项 u6?Q3 bvI  
ante-dated cheque 倒填日期支票 XYjV.j\  
anticipated expenditure 预期开支 oxC[F*mD  
anticipated net profit 预期纯利 \4&
fxe  
anticipated revenue 预期收入 u&^b~#T  
anti-inflation measure 反通货膨胀措施 i=ea ?eT`  
anti-inflationary stance 反通货膨胀立场 {mm)ay|M  
apparent deficit 表面赤字 Bz^jw>1b  
apparent financial solvency 表面偿债能力 C'G/AU  
apparent partner 表面合伙人 \<.+rqa!  
application for personal assessment 个人入息课税申请书 63^O|y\W8  
application of fund 资金应用 VQ"hUX8  
application to release as liquidator and to destruct the books of accounts and documents 8H;t_B  
申请免除清盘人职务及毁灭帐簿与文件 .
@2m07*1  
appointed actuary 委任精算师 XQ#;Zs/l  
appointed auditor 委任核数师；委任审计师 P !AEf#1  
appointed trustee 委任的受托人 Ld\R:{M"  
appointer 委任人 aL*&r~`&e'  
apportioned pro rata 按比例分摊 Mh~q//  
apportionment 分配；分摊 Olt`:;j-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eds o2  
apportionment formula 分摊方程式 2X.r%&!1M  
apportionment of estate duty 遗产税的分摊 Z"Zmo>cV4  
appraisal 估价；评估 3Ko/{f  
appreciable growth 可观增长 hM@ HA  
appreciable impact 显着影响 *e<[SZzYZ  
appreciable increase 可观增长 //*fSF
 
appreciation 增值；升值 T{Gj+7bQ~  
appreciation against other currencies 相对其他货币升值 t,QyfN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DD7h^-x  
appreciation tax 增值税 ]}*R|1  
appropriation 拨款；拨用；拨付 IW>T}@ |  
appropriation account 拨款帐目 ;t'5},(FP  
Appropriation Bill 拨款法案 7zA'ri3w  
appropriation-in-aid system 补助拨款办法 8R2QZXJb-  
approved assets 核准资产 5BWH-2HsB  
approved basket stock 认可一篮子证券 >5_2_Y$"  
approved budget 核准预算 46$._h P  
approved charitable donation 认可慈善捐款 a<@1-j<  
approved charitable institution 认可慈善机构 ztnFhJ<a$  
approved currency 核准货币；认可货币 MPCBT!o4Z  
approved estimates 核准预算 M:XSQ["6>V  
approved estimates of expenditure 核准开支预算 }d&_q7L@@6  
approved overseas insurer 核准海外保险人 VE#Wb7  
approved overseas trust company 核准海外信托公司 C^3 <={  
approved pooled investment fund 核准汇集投资基金 O#b6mKPt;t  
approved provident fund scheme 认可公积金计划 O|\J}rm'  
approved provision 核准拨款 x%}^hiO<q  
approved redeemable share 核准可赎回股份 ,">]`|?  
approved regional stock 认可地区性证券 8hXl%{6d3  
approved retirement scheme 认可退休金计划 ?u-|>N>  
approved subordinated loan 核准附属贷款 PbW(%7o(t  
arbitrage 套戥；套汇；套利 hq%?=2'9?  
arbitrageur 套戥者；套汇者 o%v0h~tn  
arbitrary amount 临时款项 >,TUZ  
arrangement 措施；安排；协定 zer%W%  
arrears 欠款 vBRQp&Yw
X  
arrears of pay 欠付薪酬 $g/S
Wq  
arrears of revenue 逾期未收税款；逾期未收的帐项 .}&`TU  
articles of association 组织章程；组织细则；组织章程细则 } uO);k5H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e7@ojOQ%  
ascertainment of profit 确定利润 0vFD3}~>  
"Asia Clear" “亚洲结算系统” FQm`~rA~zt  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >go,K{cK6  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7"aN#;&  
Asian Development Fund [ADF] 亚洲发展基金 4\y/'`xm)6  
Asian dollar bond 亚洲美元债券 2w59^"<,  
Asian dollar market 亚洲美元市场 mlixIW2  
Asian dollar rate 亚洲美元利率 ?a8^1:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <d,b'<z s  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 LwrUQ)  
asked price 沽盘；喊价；索价；卖方报价 cFaaLUZk  
assessable income 应评税入息 Jzj1w}?H  
assessable loss 应评税亏损 M|6A0m#Q  
assessable profit 应评税利润 [.m`+  
assessable value 应评税值 _hN\10ydY  
assessed profit 估定利润 V`X2>-Ex  
assessed value 经评估价值 ?h.wK  
assessment 评税；评定；估价；评税单 =5Q]m6-SgV  
assessment number 评税编号；估价编号 2-7IJ\  
assessment of additional tax 补加税评税 yGWxpzmRS  
assessment of performance 业绩评估；实绩评价 bW$J~ynM  
Assessor 评税主任 6,)[+Bl  
asset price bubbles 资产价格泡沫 Q
7  
asset-backed securities 具资产保证的证券 (mgS"zPS  
assets accretion 资产增值 |y&*MTfV4L  
assets and liabilities 资产与负债 Z8zmHc"IH  
assets betterment statement 资产递增表；资产改进表 ]or>?{4g  
assets lending 实物放款；有抵押贷款 cJN7bA{  
assets of the company passing on the death 死者去世时转移的公司资产 XaCX!Lr,  
assets pledged as security for liabilities 用作负债抵押的资产 {/"2Vk<H8  
assets portfolio 资产投资组合 -j%,Oo  
assets price 资产价格 &f"-d  
assets quality 资产质素 {kp
"nl$<  
assets realization 资产变现 9)}[7Mg:C  
assets refinancing arrangement 资产再集资安排 lV`Q{bd+  
assets securitization 资产证券化 H(bs$C4F  
assets situated outside Hong Kong 在香港以外地方的资产 F5?m6`g?  
assets stripping 削减资产；拆卖资产 'd.EC#  
assets value 资产值 cVubb}ou  
assignee 承让人 ,u!*2cWN  
assignment 转让；转让书；转让契 G;&-\0>W  
assignment of interest 权益转让 1KMLG=  
assignment of letters patent and trade mark 专利证书及商标转让 y&Mr=5:y  
assignment of property 物业转让；物业转让书 +g` 'J$  
assignment right 转让权 BbW^Wxd3  
assignor 转让人 @{YS}&Q/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 `4(e  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #,7e NM"  
associate member 附属会员 g}f`,r9
  
associated body corporate 相联法人团体 >xF/Pl  
associated company 相联公司；联属公司 #N#
'5w-G  
associated corporation 相联法团 FuVnk~g
q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] .$Ik`[+Z  
公认会计师公会〔英国〕 2r!s*b\Ix  
Association of Futures Exchange Brokers 香港期货经纪协会 Zw
*v  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )^m%i]L_  
association of underwriters 承保人组织 aa?w:3  
assumption of control 接管 ,$+lFv3LE  
assurance 担保；保险；转易；转易书 ,RJtm%w  
assurance of interest 权益的转易 /a^1_q-bX  
at 19XX price 按一九ＸＸ年价格计算 fBalTk;G{U  
at a discount 按赔价计算；按贴水价格计算；打折扣 z8QAo\_I(  
at a premium 按溢价计算；按升水价格计算 bLe<G  
at call 通知付款；按通知 ,8:(OB|a  
at constant market price 按固定市价计算 _z'u pb&  
at constant price 按固定价格计算 i 7_ _  
at cost 按成本计算 2@9Tfm(=  
at current market price 按当时市价计算；按现时市价计算 dls ss\c^M  
at current price 按当时价格计算；按现时价格计算 L
O <  
at factor cost 按要素成本计算；按生产要素成本计算 zhpx"{_  
at money-of-the-day price 按付款当日价格计算 "$N#p5  
at or better 按指定或较佳价位〔买卖指令〕 ;u;#g  
at par 按面值计算；平价 qR(\5}  
at sight 见票即付 5|l* `J)  
at the close 按收市盘 e?opkq\f  
at the opening 按开市盘 'XZ)!1N  
attestation 见证；见证条款 O$IEn/%+  
at-the-money option 平价期权 \]=7!RQ\  
attorney 受权人；受托代表人 kB/D!1 "  
attornment 新拥有人承认书 ,=
tD8@a<  
attributable profit 可归属利润 & @s!<9$W  
attributable share value 可归属股份价值 dik:4;  
Auckland Stock Exchange 奥克兰证券交易所 @n(Z$)8tR  
auction 拍卖 dE:+k/  
auctioneer 拍卖商
^~G8?]w  
audit 审计；核数 ^SxY IFL  
Audit Commission 审计署 MP_'D+LS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U4gF(Q  
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〕 '@p['#\uI  
audit review 帐目审查 v'VD0+3[H  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &z>e5_.  
audited account 审计帐目；经审计的帐目 V>ieh2G(  
audited annual account 经审计的周年帐目 ANJ$'3tg  
audited balance sheet 经审计的资产负债表 '<rZm=48  
auditor 核数师；核数主任；审计师 zRq-b`<7V  
auditor's certificate 核数师证明书；审计师证明书 30XR 82P/  
auditor's report 核数师报告；审计师报告 sA'6ty  
Aussie bond 澳元债券 --HF8_8;'  
austerity budget 紧缩预算 c.
,2GwW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 NXNY"r7~  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^zt-HDBR_  
Australian Dollar [AUD] 澳元 <(-3_s6-  
Australian Options Market 澳大利亚期权市场 4T!+D  
Australian Securities Commission 澳洲证券事务监察委员会 h<Ft_#|o[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 %7"X(Ts7B  
Australian Stock Exchange 澳大利亚证券交易所 cJ1#ge%4  
Austrian Schilling [ATS] 奥地利先令 31rx-D8o  
authentication 认证；鉴证 3H|_mX  
authority to purchase 委托购买证；委购书 u[L`-zI  
authorization 认可；核准；授权；授权书 2'_:S@  
authorization by direction 指示授权 Z$0uH*h  
authorization by instruction 指令授权
Fb7#<h  
authorization by warrant 令状授权 TQx.KM>y  
authorization of unit trust 单位信托的认可 IG|X!l  
authorized agent 指定代理人 o3I Tr';  
authorized capital 法定资本 F{eU";D  
authorized clerk 出市员 G`\f  
authorized dealer 认可交易商 Xb{ [c+.  
authorized financial institution 认可财务机构 (xVsDAp=@  
authorized fund 认可基金 |P -8HlOr  
authorized fund house 获授权的基金公司；认可基金公司
#$c Rkw  
authorized institution 认可机构 %kB8'a3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1E73i_L  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 9[m6Li  
authorized insurer 获授权保险人；获认可承保人 mf}O-Igte  
authorized investment 特准投资项目 t?9v^vFR  
authorized person 获授权人 Q\cjPc0y  
authorized representative 获授权代表 ~.UrL(l=  
authorized share capital 法定股本 4eikLRD,  
automated quotation system 自动报价系统 0%m)@ukb  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $% 1vW=d  
自动交易系统〔香港期货交易所有限公司〕 <Wp QbQM  
automatic adjustment mechanism 自动调整机制 ow_djv:,  
automatic adjustment system 自动调整系统 Bx/L<J@  
Automatic Clearing House 自动票据交换所 `e(vH`VZ  
automatic exchange rates accumulation system 自动化汇率累集系统 Xlb0/T<g!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .Fnwm}  
automatic teller machine [ATM] 自动柜员机 1jc, Y.mP  
autopay 自动转帐 yqi^>Ce0  
available assets 可用资产 "FTfk  
available fiscal reserve 现存财政储备 f. FYR|%tq  
available profit 可用利润 SE),":aY  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ``OD.aY^s  
average 平均；平均数；海损 'bo~%WA]n  
average basic salary 平均基本薪金 VUhbD  
average consumer expenditure 平均消费开支；一般消费开支 SQqD:{#g"  
average cost 平均成本 L{(QpgHZ  
average cost of land production 增辟土地平均成本 #B:hPZM1  
average daily turnover 平均每日成交额 'g$(QvGF9  
average daily wage rate 平均每日工资率 4\6N~P86  
average expenditure pattern 平均开支模式 iVd.f A  
average growth rate 平均增长率
(cN}Epi(D  
average net fixed assets 固定资产平均净值 c05%iv  
average of relatives 相对价格平均数 rk7QZVE  
average price 平均价格 IRn2|  
average propensity to consume 平均消费倾向；一般消费倾向 m< 3Ao^I+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 d1U\ft:gV  
average rate 平均率 yQ^($#Yk  
average revenue 平均收入；平均收益 <o+<H  
average stock 平均库存；平均存货 ~ug= {b  
average yearly rent 平均年租 Nk
p)Ax&  
avoidance of double taxation 避免双重课税 6S+U&Ce\  
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 PJ2qfYsH=>  
D5:{fWVsV/  
给你加分了