一些有用的会计术语(也不知道发的地方对不对)A

A: #\DKU@|h  
A share Ａ股；甲类股份 bSbUf%LKt  
abatement of tax 减税；减扣免税额 FH Hi/yh  
ABN AMRO Bank N.V. 荷兰银行 (c3%rM m]  
above-the-line expenditure 线上项目支出；经常预算支出 m~$S]Wf  
above-the-line receipt 线上项目收入；经常预算收入 &v}c3wL]  
ABSA Asia Limited 南非联合亚洲有限公司 #0*OkZMt  
absolute change 绝对数值变更 Dq$co1eT  
absolute expenditure 实际开支 R>|)-"b( `  
absolute guideline figure 绝对准则数字 y*6-
?@  
absolute interest 绝对权益
s}m.r5  
absolute order of discharge 绝对破产解除令 %p wpRD@  
absolute profit margin 绝对利润幅度 QVEGd"WvvO  
absolute value 实值；绝对值 (}^Qo^Vr  
absolutely vested interest 绝对既得权益 8y$c\Eu(mF  
absorbed cost 已吸收成本；已分摊成本 xNLvK:@0p  
absorption 吸收；分摊；合并 IgxZ_2hO  
absorption rate 吸收率；摊配率；分摊率 O\;R (  
ACB Finance Limited 亚洲商业财务有限公司 9pY`_lxa>  
acceptable form of reciprocity 合理的互惠条件 @ckOLtxE>  
acceptable rate 适当利率；适当汇率 @)h
rj2Jw  
acceptance agreement 承兑协议 b!do7%]i  
acceptance for honour 参加承兑 `y%1K|Y=  
acceptor 承兑人；接受人；受票人 T][r'jWQ  
acceptor for honour 参加承兑人 cx_.+R  
accident insurance 意外保险 ccCe@1RI  
Accident Insurance Association of Hong Kong 香港意外保险公会 1ig#|v*+  
accident insurance scheme 意外保险计划 yKy07<Gr>  
accident year basis 意外年度基准 *d%U]Hby,  
accommodation 通融；贷款 Xj;\ROBH-  
accommodation bill 通融票据；空头票据 f*uD9l%/  
accommodation party 汇票代发人 W'0(0;+G/j  
account balance 帐户余额；帐户结余 V(/=0H/ F  
account book 帐簿 4pkTOQq_tQ  
account collected in advance 预收款项 $d[ -feU  
account current book 往来帐簿 e1d);m$  
account of after-acquired property 事后取得的财产报告 !X 8<;e}2  
account of defaulter 拖欠帐目 ,?zIt6Z  
account payable 应付帐款 -( d,AX  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 M?yWFqFt9m  
account receivable 应收帐款 0SJ7Q
Ro|K  
account receivable report 应收帐款报表 
CHZjK(a  
account statement 结单；帐单；会计财务报表 !"dn!X  
account title 帐户名称；会计科目 9[L@*7A`m  
accountant's report 会计师报告 <kY||  
Accountant's Report Rules 会计师报告规则 ]t'bd<O  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Y$L>tFA  
Accounting Arrangements 《会计安排》 kJy bA  
accounting basis 会计基础 71$MhPvd<  
accounting by Official Receiver 破产管理署署长呈交的帐目 i*q!
|^M  
Accounting Circular 《会计通告》 c2$&pZ
M  
accounting class 会计类别 q%^vx%aL\  
accounting date 记帐日期；会计结算日期 MZ/PXY  
accounting for money 款项核算 74hQ?Atw:  
Accounting Officer 会计主任 $AI0&#NM  
accounting period 会计报告期；会计期 P@RUopu,i  
accounting policy 会计政策；会计方针 lMcSe8LBQa  
accounting practice 会计惯例 r]0UF0#  
accounting principle 会计准则 [u=DAk?8  
accounting record 会计记录 K9
BoIHo  
accounting report 会计报告 rwRb _eIj  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5[1#d\QR  
Accounting Society of China 中国会计学会 4_A9o9&_Rh  
accounting statement 会计报表 `6t3D&.u0  
accounting system 会计制度；会计系统 1|PmZPKq9n  
accounting transaction 会计事项；帐务交易 IdvBQ [Gj  
accounting treatment 会计处理 CYxrKW l:'  
accounting year 会计年度 SdI/  
accretion 增值；添加 N]p|c3D  
accrual 应计项目；应累算数目 <;?&<qMo,P  
accrual basis 应计制；权责发生制 aD5G0d?u  
accrual basis accounting 应计制会计；权责发生制会计 X?F$jX|c  
accrue 应累算；应计 uy,ySBY  
accrued benefit 应累算利益 A{7N#-h_  
accrued charges 应计费用 JW5SBt>  
accrued cumulative preference share dividend 应累算的累积优先股股息 w
|1Gb[  
accrued expenses 应累算费用 ElEa*70~g  
accrued interest payable 应付利息；应计未付利息 hVfiF  
accrued interest receivable 应收利息；应计未收利息 v{H3DgyG  
accrued right 累算权益 e$wbYByW  
accruing profit 应累算的利润 X> *o\   
accumulated fiscal reserve 累积财政储备 F!|?S:X  
accumulated profit 累积利润；滚存溢利 kP6P/F|RcZ  
accumulated reserve 累积储备 kZlRS^6  
accumulation of surplus income 累积收益盈余 >v+ia%o  
acquired assets 既得资产 kS>'6x
XH  
acquisition 收购；购置；取得 B1&H5gxgN  
acquisition cost 购置成本 7 %P?3  
acquisition expenses 购置费用 ]/d4o  
acquisition of 100% interest 收购全部股权 <?TJ-  
acquisition of control 取得控制权 &<u pjb  
acquisition of fixed assets 购置固定资产 $j~oB:3n7  
acquisition of shell “买壳” _n3Jf<Y  
acquisition price 收购价 Oc]&1>M  
act of God 天灾 l7]$Wc[  
acting partner 执事合伙人 z"eh.&T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?gSk%]S/!  
active partner 积极参与的合伙人 biFN]D  
active trading 交投活跃 GM/3*S$c  
actual circulation 实际流通 N".-]bB  
actual cost 实际成本 V zx%N.  
actual expenditure 实际开支；实际支出 S*H :/Ip  
actual income 实际入息；实际收入；实际收益 bW`@9 =E  
actual market 现货市场 [xXml On!  
actual price 现货价；实际价格 6g ,U+~  
actual profit 实际利润 $Xlyc.8YId  
actual quotation 实盘；实际价位；实际报价 ,{C(<1  
actual year basis 按实际年度计算 GXEOgf#i  
actuals 实货 /WDz;,X  
actuarial investigation 精算调查 cZRLYOC  
actuarial principle 精算原则 r: _-Cj  
actuarial report 精算师报告 cVZCBcKC?  
Actuarial Society of Hong Kong 香港精算学会 ZSuMQ32  
actuarial valuation 精算师估值 ;z9(  
actuary 精算师 NVnKgGlHgd  
ad referendum agreement 暂定协议；有待覆核的协定 /HNZwbh]uJ  
ad valorem duty 从价税；按值征税 "9[K  
ad valorem duty system 从价税制 >4d2IO1\  
ad valorem fee 从价费 MwxfTH"wi  
ad valorem tariff 从价关税 z]k=sk  
additional allowance 额外免税额 Ne]/ sQ0  
additional amount for unexpired risk 未过期风险的额外款额 ;y#6Nx,:  
additional assessable profit 补加应评税利润 6TE RQ  
additional assessment 补加评税 ?l_>rSly5  
additional commitment 额外承担 mu1oD;lQ  
additional commitment vote 额外承担拨款 pGi "*oZD  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ou44vKzS  
additional dependent parent allowance 供养父母额外免税额 Z_qs_/y  
additional provision 额外拨款 o} #nf$v(  
additional stamp duty 附加印花税 9Byk/&$U  
additional tax 补加税罚款；补加税款 Z`xz|:D+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4/{Io &|  
adjudged bankrupt 被裁定破产 ~'WvIA (  
adjudicated bankrupt 裁定破产人 ufdC'2cp8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 tR5zlm(}  
adjudication of bankruptcy 裁定破产；宣告破产 TJ9,c2d+  
adjudication of insolvency 裁定无力偿还债务 _%s_w)  
adjusted actual 经调整的实数；调整后的实数 B{ NKDkDH  
adjusted current assets 经调整的流动资产；调整后的流动资产 FhB^E$r%  
adjusted figure 经调整的数字；调整后的数额 Vgs( feGs  
adjusted liabilities 经调整的负债；调整后的负债 JF*JFOb  
adjusted loss 经调整的亏损；调整后的亏损 F9e$2J)C  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 W%09.bF  
adjusted profit 经调整的利润；调整后的利润 ]lF'o&v]  
adjusted surplus 经调整的盈余额；调整后的盈余额 jlER_I]  
adjusted value 经调整的价值；调整后的价值 :^SpKe(7  
adjustment 调整；修订；理算〔保险〕 ->}K-n ),  
adjustment centre 调剂中心 qEE3x>&T]  
adjustment lag 调整过程的时间差距；调整时差 z9$x9u  
adjustment mechanism 调整机制 i:WHql"Kw_  
adjustment of loss 亏损调整 V/+r"le  
adjustment process 调整过程；调整程序 a4,bP*H  
adjustment range 调整幅度 Do(7LidC5  
administered exchange rate 受管制汇率 {e2 (  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 uNnwz%w  
administration expenses 行政费用 =&,zWNz)  
administration fee 手续费；行政费 q*A2>0O  
administration in bankruptcy 破产管理 \%NhggS*  
administration order 遗产管理令 nJ4h9`[>V  
administrator 管理人；遗产管理人 4j!MjlG$  
administrator of the estate 遗产管理人 ?9i7+Y"  
admission of debt 债项承认书 (0W%YZ!&  
admission of proof 接纳债权证明 ,"PwNv  
advance 放贷款项；垫付款项；预支款项；预付款项  zUqiz  
advance account 暂支帐目；预付款帐户 )dLESk  
advance compensation 预付补偿金 i{VjSWq  
advance from shareholder 股东垫款 .jr1<LE  
advance pending reimbursement 预支以待日后付还 Ta!.oC[  
advanced economy 先进经济体系 Ts;W,pgP  
advancement 预付；预付财产 Wuosr3P  
advances warrant 垫款令 mN?'Aey  
advancing 贷出 "yc/8{U  
adverse balance 逆差 MPO!qSS]  
adverse exchange 逆汇 C[rYV
a .  
advertisement addressed to shareholders 在报章刊登的致股东通告 Y[T;j p(k  
advice for collection 托收通知书 <_ */  
advice of drawing 提款通知书；汇票通知书 _\"P<+!  
advice of payment 付款通知 N{/q p
 
Advisory Committee [Securities and Futures Commission] @DkPJla&  
谘询委员会〔证券及期货事务监察委员会〕 ok'0Byo  
Advisory Committee on Diversification 经济多元化谘询委员会 )1j~(C)E8  
affidavit 誓章；遗产申报誓章 }QncTw0  
affidavit of no receipt 述明无收款的誓章 5"y p|Yl  
affiliate 联号；联营公司；附属公司 S#+G?I3w  
affiliated company 附属公司；联号；联营公司 K4n1#]8i  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5]; 8
 
affordability 负担能力 ;k7` `  
African Development Bank [AfDB] 非洲开发银行 ]Vl5v5_  
after-acquired property 事后取得的财产 xbo-~{  
after-hours dealing 市后交易 g$dL5N7  
after-tax profit 税后盈利；税后利润；税后溢利 VR_+/,~  
agency agreement 代理协议 7^KQQ([  
agency expenses 代理机构的开支 D5T\X-+]O  
agency fee 代理费 ; Z61|@Y  
Agency Law 《代理法》 .2 UUU\/5  
agent 代理人；承销人 ~A8lvuw3  
agent of company 公司代理人 /~7H<^}  
agent's fee 代理人费；经纪费 :c)<B@NqNo  
aggregate 总计；总数；总体数字 U3kf$nbV/J  
aggregate amount 总款额；总额 FEaf&'G]  
aggregate assets and liabilities 总体资产与负债 P xpz7He  
aggregate at constant price 按固定价格计算的总体数字 Di*+Cz;gK  
aggregate demand 总需求 j#&sZ$HQ4  
aggregate gross position 总持仓量 4>Uo0NfL  
aggregate limit 总限额 4g\a$7r  
aggregate of salaries tax 合计薪俸税 ]vQo^nOo  
aggregate performance 总体表现；总体业绩 Ffj:xZ9rk  
aggregate supply 总体供应 r=L9x/r  
aggregate surplus 总盈余 Q(k$HP  
aggregate total 整体总额 wc bs-arH  
aggregate value 总值；合计价值 Cqg}dXn'  
aggregated basis 合计基准 2y_rsu\  
aggregated net chargeable income 合计应课税入息实额 (GPJ=r  
aggregation 合并计算；合计；总和 D{'Na5(  
aggregation of incomes of husband and wife 夫妇入息合并计算 |,dMF2ADc  
aggregation of property 财产的总和 tt J,rM  
agio 差价；贴水 bHS2;K~  
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》 K!I]/0L  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {K3\S 0L  
《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》 dN |w;|M  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment q3NS?t!  
《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》 tx
5_e[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 308w0eP  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 nZ\,
ZqV  
agreement for a settlement 授产协议 a' #-%!]  
agreement for assignment 转让协议 Q(]-\L
'  
agreement for sale 售卖协议；买卖协议 &1Cq+Yp
I  
agreement for sale and purchase 买卖协议 K/\#FJno  
agreement for the payment of interest 支付利息协议 ;xB"D0~,1  
agreement for the repayment of money 还款协议 :R_{tQ-WG  
agreement of reinsurance 再保险协议 K:y q^T7  
Agricultural Bank of China 中国农业银行 j&T/.]dX&  
air passenger departure tax 飞机乘客离境税 Vg \-^$  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 a _  
airport tax 机场税 ~iwEhF  
alcohol duty 酒精税 AF3t#)q  
alienation 让与；让渡；转让 JEHV\=  
alimony 生活费；赡养费 oN `tZ;a  
All Ordinaries Index [AOI] 所有普通股指数 #mkr]K8A4  
all risks 全险；综合险 m qw!C  
All Sales Record for Stock Market 《股票市场成交报告》 lmmyDg1R  
Allied Capital Resources Limited 新联财务有限公司 f6|3| +  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 iU%Gvf^?'5  
allocation letter 拨款信件 =l7
LEkR  
allocation of fund 分配款项；预留款项 sM5 w~R>Y  
allocation of profit 利润分配；溢利分配 J1R%w{  
allocation warrant 拨款令 E0O{5YF^T  
allotment 分配；配股 FJU)AjS~  
allotment notice 股份配售通知；配股通知 ^w&TTo(  
allotment of shares 股份分配 lZ)u4_  
allowable 可获宽免；免税的 }7.q[ ^oF  
allowable business loss 可扣除的营业亏损 EL}v>sC  
allowable expenses 可扣税的支出 M;iaNL(  
allowance 免税额；津贴；备抵；准备金 *|E@81s#  
allowance for debts 债项的免税额 [qZ4+xF,,  
allowance for depreciation by wear and tear 耗损折旧免税额 s}z,{Y$-t  
allowance for funeral expenses 殡殓费的免税额 X!2|_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }SN'*w@E  
allowance for repairs and outgoings 修葺及支出方面的免税额 oTa! F;I  
allowance to debtor 给债务人的津贴 @tj0Ir v  
alteration of capital 资本更改 +] 5a(/m.~  
alternate trustee 候补受托人 <M&]*|q>g%  
amalgamation 合并 n/|/Womr  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 epG;=\f}m`  
ambit of charges 征税范围；收费范围 R3@iN&  
amended valuation 经修订的估值 =oh6;Ojt  
American Commodities Exchange 美国商品交易所 XdS<51 C  
American Express Bank Limited 美国运通银行 $1dI  
American Stock Exchange 美国证券交易所 |Q I3H]T7  
amortization 摊销  +;
!w;t  
amount due from banks 存放银行同业的款项 WX=+\`NyJ(  
amount due from banks abroad 存放海外银行同业的款项 ix#  
amount due from holding companies 控股公司欠款 D$mrnm4d  
amount due from local banks 存放本港银行同业的款项 ffB]4  
amount due to banks 银行同业的存款 xK y<o  
amount due to banks abroad 海外银行同业的存款 A&M/W'$s  
amount due to holding companies 控股公司存款 >{??/fBd-  
amount due to local banks 本港银行同业的存款 >b$<lo  
amount due to outport banks 外埠银行同业的存款 ;<][upn  
amount for note issue 发行纸币的款额 )?xt=9Lh  
amount of bond 担保契据的款额 F"F(s!  
amount of consideration 代价款额 /Z@.;M  
amount of contribution 供款数额 CTP
%  
amount of indebtedness 负债款额 cq=R  
amount of principal of the loan 贷款本金额 }>1E,3A:%G  
amount of rates chargeable 应征差饷数额 4dok/ +Ec  
amount of share capital 股本额 Qdn:4yk  
amount of sums assured 承保款额 )Z_i[1V  
amount of variation 变动幅度 uB^]5sqfk  
amount of vote 拨款数额 nx+& {hn(  
amount payable 应付款额 *7vPU:Q[  
amount receivable 应收款额 6,h<0j{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tV,zz;* Oe  
analysis 分析 y@Or2bO#  
ancillary risk 附属风险 0iB1
_)~  
annual account 周年帐目；周年帐目报表；年度决算；年结 tQ|I$5jNJ  
annual accounting date 年结日期 Y~:7l5C  
annual allowance 每年免税额；年积金；年度津贴；年津 h/k`+  
annual balance 年度余额 nSC>x:jY5/  
annual disposable income 每年可动用收入 X@G`AD'.M  
annual estimates 周年预算 1k~jVC
2VA  
annual fee 年费 8xv\Zj+  
annual general meeting 周年大会 o{hKt
?  
annual growth rate 年增率；每年增长率 G
`P+J  
annual long-term supplement 长期个案每年补助金 ;8v5 qz  
annual pensionable emolument 可供计算退休金的年薪 'oEmbk8Hg  
annual report 年报 $+);!?^|:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ie,{C  
annual return 周年报表；周年申报表；每年报税表格 950b9Vn&  
Annual Return Rules 《周年报表规则》 2X]\:<[4  
annual review of consumer prices 每年消费物价回顾 B>mQ\Q  
annual roll-forward basis 逐年延展方式 !INr  
annual salary 年薪 M@K[i*e  
annual statement 年度报表；年度决算表 5a~1RL  
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 I|5OCTu
 
annuitant 年金受益人 \wCL)t.cX  
annuity 年金 \*N1i`99  
annuity contract 年金合约 P}I*SV0  
annuity on human life 人寿年金 [KKo
EZ  
antecedent debt 先前的债项 `Qhh{  
ante-dated cheque 倒填日期支票 p(8\w-6  
anticipated expenditure 预期开支 :Rn9rdX  
anticipated net profit 预期纯利 7.t$#fzi  
anticipated revenue 预期收入 wf4Q}l2,d  
anti-inflation measure 反通货膨胀措施 dWUu3  
anti-inflationary stance 反通货膨胀立场 Uoe?5Of(*  
apparent deficit 表面赤字 A^7!+1*K+  
apparent financial solvency 表面偿债能力 b2Hpuej  
apparent partner 表面合伙人 ~h/U ;Da  
application for personal assessment 个人入息课税申请书 UGMdWq  
application of fund 资金应用 0#7dm9  
application to release as liquidator and to destruct the books of accounts and documents ex1ecPpN  
申请免除清盘人职务及毁灭帐簿与文件 LQjqwsuN{  
appointed actuary 委任精算师 WDZi @9X_  
appointed auditor 委任核数师；委任审计师 E$wB bm  
appointed trustee 委任的受托人 Pla EI p  
appointer 委任人 u&Fm}/x  
apportioned pro rata 按比例分摊 6uyf  
apportionment 分配；分摊 3{l"E(qqZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0{yx*}.  
apportionment formula 分摊方程式 iI1t P  
apportionment of estate duty 遗产税的分摊 Ame%:K!t  
appraisal 估价；评估 ^:j$p,0e*S  
appreciable growth 可观增长 b+hY^$//  
appreciable impact 显着影响 .<B1i  
appreciable increase 可观增长 WKf~K4BL>  
appreciation 增值；升值 -UVWs2W'$  
appreciation against other currencies 相对其他货币升值 8\9EDgT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7,zARWB!?  
appreciation tax 增值税 4Rn i7qH  
appropriation 拨款；拨用；拨付 }NXESZYoi  
appropriation account 拨款帐目 vn<S"  
Appropriation Bill 拨款法案 cjXwOk1:s  
appropriation-in-aid system 补助拨款办法 Ydx5kUJV<  
approved assets 核准资产 ;k8}D*?8  
approved basket stock 认可一篮子证券 }0( Na  
approved budget 核准预算 nM`)`!/  
approved charitable donation 认可慈善捐款 A M2M87{t  
approved charitable institution 认可慈善机构 -,dQ&Qf?  
approved currency 核准货币；认可货币 D|o@(V  
approved estimates 核准预算 %8Z,t+'  
approved estimates of expenditure 核准开支预算 qHCs{ u  
approved overseas insurer 核准海外保险人 X3[!xMij  
approved overseas trust company 核准海外信托公司 :dzU]pk%0  
approved pooled investment fund 核准汇集投资基金 +0 MKh  
approved provident fund scheme 认可公积金计划 Sx2j~(pOr  
approved provision 核准拨款 IoA;q)  
approved redeemable share 核准可赎回股份 q*OKA5  
approved regional stock 认可地区性证券
.IXwa,  
approved retirement scheme 认可退休金计划 pA'A<|)K0  
approved subordinated loan 核准附属贷款 
4_<Uk  
arbitrage 套戥；套汇；套利 * 5n:+Tw(  
arbitrageur 套戥者；套汇者 qpl5n'qHUc  
arbitrary amount 临时款项 p2G8
Qls  
arrangement 措施；安排；协定 Ub,unU  
arrears 欠款 "}! rM6 h  
arrears of pay 欠付薪酬 {76!  
arrears of revenue 逾期未收税款；逾期未收的帐项 R
=PzR;8  
articles of association 组织章程；组织细则；组织章程细则 ^ne8~
;Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7,TWCVap  
ascertainment of profit 确定利润 ~|rkt`8p  
"Asia Clear" “亚洲结算系统” 5WT\0]RUa  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ' T]oV~H  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `?x$J 6p  
Asian Development Fund [ADF] 亚洲发展基金 &iZYBa  
Asian dollar bond 亚洲美元债券 kdCOcJB  
Asian dollar market 亚洲美元市场 s/M~RB!w  
Asian dollar rate 亚洲美元利率 \0h/~3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 kP$gl|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 37xxVbik  
asked price 沽盘；喊价；索价；卖方报价 kg@h R}  
assessable income 应评税入息 [JoTWouNU  
assessable loss 应评税亏损 WFP\;(YV  
assessable profit 应评税利润 h86={@Le  
assessable value 应评税值 0K ?(xB  
assessed profit 估定利润 YHYB.H)  
assessed value 经评估价值 {O)&5  
assessment 评税；评定；估价；评税单 W#j,{&KVn  
assessment number 评税编号；估价编号 SK52.xXJ  
assessment of additional tax 补加税评税 4Z}{hc\J  
assessment of performance 业绩评估；实绩评价 F/sBr7I  
Assessor 评税主任 mx~sxYa  
asset price bubbles 资产价格泡沫 "44?n <1  
asset-backed securities 具资产保证的证券 &J$5+"/;X  
assets accretion 资产增值 Wi^rnr'Ss  
assets and liabilities 资产与负债 I?>T"nV +'  
assets betterment statement 资产递增表；资产改进表 $sZHApJV+  
assets lending 实物放款；有抵押贷款 *a!!(cZZ  
assets of the company passing on the death 死者去世时转移的公司资产 dn_OfK  
assets pledged as security for liabilities 用作负债抵押的资产 8n5nHne  
assets portfolio 资产投资组合 P-[K*/bPw  
assets price 资产价格 "\;wMR{  
assets quality 资产质素 Bq@wS\W>b}  
assets realization 资产变现 _eV n#!|  
assets refinancing arrangement 资产再集资安排 *GP_ut%  
assets securitization 资产证券化 GDp p`'\  
assets situated outside Hong Kong 在香港以外地方的资产 !T#y r)  
assets stripping 削减资产；拆卖资产 p^P y,  
assets value 资产值 OPW"ABJ  
assignee 承让人 CDnz &?  
assignment 转让；转让书；转让契 /T[ICd2J  
assignment of interest 权益转让 C
Dj Dhs  
assignment of letters patent and trade mark 专利证书及商标转让 e"#D){k#  
assignment of property 物业转让；物业转让书 <C;>$kX  
assignment right 转让权 e oSM@Isu  
assignor 转让人 |SKG4_wGe  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 z\>X[yNpA  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 J"/z?!)IB  
associate member 附属会员 t<F]%8S  
associated body corporate 相联法人团体 #J724`  
associated company 相联公司；联属公司 ^G
&D4uZ  
associated corporation 相联法团 ?K {1S  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] JZ/O0PW  
公认会计师公会〔英国〕  ii  y3  
Association of Futures Exchange Brokers 香港期货经纪协会 
W'h0Zg  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 S.|kg2  
association of underwriters 承保人组织 AYIz;BmWy  
assumption of control 接管 <[:7#Yo g  
assurance 担保；保险；转易；转易书 2pa3}6P+  
assurance of interest 权益的转易 PlH`(n#  
at 19XX price 按一九ＸＸ年价格计算 3n(gfQo-o  
at a discount 按赔价计算；按贴水价格计算；打折扣 ggc?J<Dv  
at a premium 按溢价计算；按升水价格计算 w/5^R  
at call 通知付款；按通知 D"4&9"CU  
at constant market price 按固定市价计算 #Jz&9I<OKx  
at constant price 按固定价格计算 86fK=G:>  
at cost 按成本计算 c[_^bs>k  
at current market price 按当时市价计算；按现时市价计算 C_cs(}wi  
at current price 按当时价格计算；按现时价格计算 cvE.r330|  
at factor cost 按要素成本计算；按生产要素成本计算 LG{inhbp  
at money-of-the-day price 按付款当日价格计算 :
5<9/  
at or better 按指定或较佳价位〔买卖指令〕 [ 5 2zta  
at par 按面值计算；平价 P3tG#cJ  
at sight 见票即付 U!?gdX  
at the close 按收市盘 fGf-fh;s  
at the opening 按开市盘 ikN!ut  
attestation 见证；见证条款 8<g#$(a_E  
at-the-money option 平价期权 exO#>th1  
attorney 受权人；受托代表人 ~vSAnjeR  
attornment 新拥有人承认书 zX [r  
attributable profit 可归属利润 $n Sh[{  
attributable share value 可归属股份价值 92]ZiL?k  
Auckland Stock Exchange 奥克兰证券交易所 _T|H69 J  
auction 拍卖 {lTxB'W@d  
auctioneer 拍卖商 |
W*@}D  
audit 审计；核数 %=9yzIjbAt  
Audit Commission 审计署 h^+C)6(58n  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UlNfI}#X  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 1D
ya?}3  
audit review 帐目审查 B$TChc3B  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @ Rx6 >52>  
audited account 审计帐目；经审计的帐目 |4S?>e  
audited annual account 经审计的周年帐目 !Nl.Vb  
audited balance sheet 经审计的资产负债表 'nWs0iH.  
auditor 核数师；核数主任；审计师 9/1+BQ  
auditor's certificate 核数师证明书；审计师证明书 p^igscPF6  
auditor's report 核数师报告；审计师报告 $@_t5?n``F  
Aussie bond 澳元债券 J4v0O="  
austerity budget 紧缩预算 gZl
w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 W.`Xm(y  
Australia All Ordinaries Index 澳洲所有普通股票指数 Zfy
~mv$  
Australian Dollar [AUD] 澳元 yvd `nV  
Australian Options Market 澳大利亚期权市场 T3 9C lH  
Australian Securities Commission 澳洲证券事务监察委员会 X')Zm+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 VP%i1|XZJ  
Australian Stock Exchange 澳大利亚证券交易所 %7v@n+Q  
Austrian Schilling [ATS] 奥地利先令 kg: uGP9  
authentication 认证；鉴证 Fu4EEi  
authority to purchase 委托购买证；委购书 5rmlAq  
authorization 认可；核准；授权；授权书 t'Eb#Nup3  
authorization by direction 指示授权 $HBT%g@UN  
authorization by instruction 指令授权 juMxl  
authorization by warrant 令状授权 tpa^k  
authorization of unit trust 单位信托的认可 hB7pR"P  
authorized agent 指定代理人 xd|~+4  
authorized capital 法定资本 !
ASoXQRz  
authorized clerk 出市员 '9 e\.  
authorized dealer 认可交易商 &{E`=4T2  
authorized financial institution 认可财务机构 _jTwiuMS-  
authorized fund 认可基金 Lo9G4Cu  
authorized fund house 获授权的基金公司；认可基金公司 #~4{`]W6
  
authorized institution 认可机构 vXWsF\g  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 slge+xq\J  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %l:|2s:  
authorized insurer 获授权保险人；获认可承保人 M
U?{?5  
authorized investment 特准投资项目 =@JS88+  
authorized person 获授权人 n</k/Mk}  
authorized representative 获授权代表 qcTmsMpj  
authorized share capital 法定股本 c.(Ud`jc  
automated quotation system 自动报价系统 7a:*Y"f,~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GG_^K#*  
自动交易系统〔香港期货交易所有限公司〕 "*w)puD  
automatic adjustment mechanism 自动调整机制 j,=*WG  
automatic adjustment system 自动调整系统 ?"
"\  
Automatic Clearing House 自动票据交换所 F_nZvv[H?  
automatic exchange rates accumulation system 自动化汇率累集系统 t=Z&eKDC  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 L19MP  
automatic teller machine [ATM] 自动柜员机
x2C/L  
autopay 自动转帐 =t3vbV  
available assets 可用资产 N.0HfYf  
available fiscal reserve 现存财政储备 Ht|",1yr+  
available profit 可用利润 $N;"}Gz  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 >*`>0Q4y  
average 平均；平均数；海损 {_zV5V  
average basic salary 平均基本薪金 [`.3f'")j  
average consumer expenditure 平均消费开支；一般消费开支 8cK\
myn.  
average cost 平均成本 =w^TcV  
average cost of land production 增辟土地平均成本 lf%b0na?r  
average daily turnover 平均每日成交额 >f\zCT%cf  
average daily wage rate 平均每日工资率 -BA"3 S  
average expenditure pattern 平均开支模式 fJLf7+q  
average growth rate 平均增长率 #\pP2  
average net fixed assets 固定资产平均净值 b JfD\  
average of relatives 相对价格平均数 # 0GGc.  
average price 平均价格 <i}q=%W!1  
average propensity to consume 平均消费倾向；一般消费倾向 (PS$e~Hs  
average propensity to save 平均储蓄倾向；一般储蓄倾向 vpm ]9>1[  
average rate 平均率 [d4,gEx`Q\  
average revenue 平均收入；平均收益 ORowx,(hX  
average stock 平均库存；平均存货 vWU%
ST  
average yearly rent 平均年租 Opv1B2  
avoidance of double taxation 避免双重课税 +_qh)HX  
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 WP0 #i~3*  
<S]KaDu^  
给你加分了