一些有用的会计术语(也不知道发的地方对不对)A

A: eZHi6v)i  
A share Ａ股；甲类股份 [z?XVl<  
abatement of tax 减税；减扣免税额 bbnAmZ   
ABN AMRO Bank N.V. 荷兰银行 -z@}:N-uR  
above-the-line expenditure 线上项目支出；经常预算支出 <GC:aG  
above-the-line receipt 线上项目收入；经常预算收入 #cA}B L!3  
ABSA Asia Limited 南非联合亚洲有限公司 _]NM@'e  
absolute change 绝对数值变更 aOOY_S E  
absolute expenditure 实际开支 quR':=S5f  
absolute guideline figure 绝对准则数字 ;a|A1DmZ  
absolute interest 绝对权益 -95`.o  
absolute order of discharge 绝对破产解除令 'ga@=;Wj  
absolute profit margin 绝对利润幅度 KMv|;yXYj4  
absolute value 实值；绝对值 iJAW| dw}  
absolutely vested interest 绝对既得权益 ^,50]uX_  
absorbed cost 已吸收成本；已分摊成本 @/~41\=e  
absorption 吸收；分摊；合并 qe0@tKim  
absorption rate 吸收率；摊配率；分摊率 {=kA8U  
ACB Finance Limited 亚洲商业财务有限公司 ITTC}  
acceptable form of reciprocity 合理的互惠条件 v^pE=f*/  
acceptable rate 适当利率；适当汇率 h^4oy^9  
acceptance agreement 承兑协议 ,Tpds^  
acceptance for honour 参加承兑 $W)FpN;CW/  
acceptor 承兑人；接受人；受票人 ?mMd6U&J  
acceptor for honour 参加承兑人 7be?=c)+"  
accident insurance 意外保险 ) ":~`Z*@  
Accident Insurance Association of Hong Kong 香港意外保险公会 }9'rTLM  
accident insurance scheme 意外保险计划 Jyn>:Yq
(  
accident year basis 意外年度基准 nHhg#wR  
accommodation 通融；贷款 ='f>p+*c%  
accommodation bill 通融票据；空头票据 eL],\\q  
accommodation party 汇票代发人 uE>}>6)b  
account balance 帐户余额；帐户结余 tG6 o^  
account book 帐簿 tcs Z!#  
account collected in advance 预收款项 YEGXhn5E  
account current book 往来帐簿 BZE19!  
account of after-acquired property 事后取得的财产报告 OLv(  
account of defaulter 拖欠帐目 edm&,ph]  
account payable 应付帐款 =,sMOJc>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {It4=I)M  
account receivable 应收帐款 6oC(09  
account receivable report 应收帐款报表 C>LkU|[  
account statement 结单；帐单；会计财务报表 \Ew2@dF{O  
account title 帐户名称；会计科目 0tA+11Iu  
accountant's report 会计师报告 B^oXUEOImq  
Accountant's Report Rules 会计师报告规则 4aGHks8Z,\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #fwG~Q(  
Accounting Arrangements 《会计安排》 Ts^IA67&<  
accounting basis 会计基础 H|Eu,eq-E  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,5nrovv  
Accounting Circular 《会计通告》 b2z~C{l  
accounting class 会计类别 ";Lpf]<  
accounting date 记帐日期；会计结算日期 he/FtkU  
accounting for money 款项核算 Eh JYdO[e  
Accounting Officer 会计主任 YoXXelO&  
accounting period 会计报告期；会计期 0 {w?u%'  
accounting policy 会计政策；会计方针 t4nAy)I)P  
accounting practice 会计惯例 %_5B"on  
accounting principle 会计准则 %H:!/'45  
accounting record 会计记录 WL>"hkx  
accounting report 会计报告 Yx,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P /Js!e<\  
Accounting Society of China 中国会计学会 RS$e^_W  
accounting statement 会计报表 KktQA*G  
accounting system 会计制度；会计系统 idV4hMF9  
accounting transaction 会计事项；帐务交易 sb;81?|  
accounting treatment 会计处理 f9!wO';P6  
accounting year 会计年度 ~6R| a  
accretion 增值；添加 |n0 )s% 8`  
accrual 应计项目；应累算数目 {BgGG@e  
accrual basis 应计制；权责发生制 wAITE|H<zj  
accrual basis accounting 应计制会计；权责发生制会计 B4I|"5G2y  
accrue 应累算；应计 J)66\
h=  
accrued benefit 应累算利益 C8i}~x<  
accrued charges 应计费用 s`&8tP  
accrued cumulative preference share dividend 应累算的累积优先股股息 FFPO?y$  
accrued expenses 应累算费用 RTSg=   
accrued interest payable 应付利息；应计未付利息 G<$UcXg  
accrued interest receivable 应收利息；应计未收利息 JGJQ5zt  
accrued right 累算权益 @>JO &,od  
accruing profit 应累算的利润 R}*e%EG/  
accumulated fiscal reserve 累积财政储备 m"`&FA  
accumulated profit 累积利润；滚存溢利 #lNi\Lw+j  
accumulated reserve 累积储备 ppS,9e-  
accumulation of surplus income 累积收益盈余 Riw#+#r]/  
acquired assets 既得资产 o XA*K.X<  
acquisition 收购；购置；取得 U$qSMkj6RK  
acquisition cost 购置成本 7kHEY5s "  
acquisition expenses 购置费用 \acjv|]  
acquisition of 100% interest 收购全部股权 Uq7 y4zJ  
acquisition of control 取得控制权 + 6O5hZ  
acquisition of fixed assets 购置固定资产 'a*tee ^RS  
acquisition of shell “买壳” &c0U\G|j  
acquisition price 收购价 ZY=x$($f  
act of God 天灾 UT+B*?,h  
acting partner 执事合伙人 /9;)zI  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (@mvNlc:  
active partner 积极参与的合伙人 ?-Fp rC  
active trading 交投活跃 1)vdM(y3j  
actual circulation 实际流通 C;M.dd  
actual cost 实际成本 nxCwg>  
actual expenditure 实际开支；实际支出 rk{DrbRx  
actual income 实际入息；实际收入；实际收益 <1>\?$)D  
actual market 现货市场 yX?& K}JI  
actual price 现货价；实际价格 RD<l<+C^~  
actual profit 实际利润 UuW"  
actual quotation 实盘；实际价位；实际报价 Ydh]EO0'  
actual year basis 按实际年度计算 36e!je  
actuals 实货 #"=_GA^.{  
actuarial investigation 精算调查 "^yTH/m  
actuarial principle 精算原则 g*TAaUs|n  
actuarial report 精算师报告 6;k#|-GU&  
Actuarial Society of Hong Kong 香港精算学会 $s$z"<  
actuarial valuation 精算师估值 hC=9%u{r?  
actuary 精算师 pl%3RVpoc  
ad referendum agreement 暂定协议；有待覆核的协定 x)h5W+$  
ad valorem duty 从价税；按值征税 y#o ,Vg*V  
ad valorem duty system 从价税制 6*le(^y`  
ad valorem fee 从价费 )k{zRq:d  
ad valorem tariff 从价关税 S8^W)XgC;  
additional allowance 额外免税额 D^$Nn*i;U  
additional amount for unexpired risk 未过期风险的额外款额 lt[{u$  
additional assessable profit 补加应评税利润 "8>*O;xk  
additional assessment 补加评税 Ns?y) G>:  
additional commitment 额外承担 9=89)TrY  
additional commitment vote 额外承担拨款 /w$<0hH#'8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y7txIe!<5  
additional dependent parent allowance 供养父母额外免税额  Q47Rriw  
additional provision 额外拨款 C AVqjT7  
additional stamp duty 附加印花税 !O~EIz  
additional tax 补加税罚款；补加税款 y4^6I$M7V  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !inonR  
adjudged bankrupt 被裁定破产 :Em[>XA  
adjudicated bankrupt 裁定破产人 [RTB|0Q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 AtGk _tpVZ  
adjudication of bankruptcy 裁定破产；宣告破产 JL=MlZ  
adjudication of insolvency 裁定无力偿还债务 k.NgE/;3  
adjusted actual 经调整的实数；调整后的实数 J*IC&jH:  
adjusted current assets 经调整的流动资产；调整后的流动资产 VnAJOR7lrx  
adjusted figure 经调整的数字；调整后的数额 tT>~;l%'  
adjusted liabilities 经调整的负债；调整后的负债 8&\<p7}=h  
adjusted loss 经调整的亏损；调整后的亏损 l1fP@|  
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 `D6Bw=7  
adjusted profit 经调整的利润；调整后的利润 3@f@4t@5V  
adjusted surplus 经调整的盈余额；调整后的盈余额 m_wBRan  
adjusted value 经调整的价值；调整后的价值 dq?{?~3  
adjustment 调整；修订；理算〔保险〕 T.]+T[}!  
adjustment centre 调剂中心 #p_3j 0S  
adjustment lag 调整过程的时间差距；调整时差 4{7O}f  
adjustment mechanism 调整机制 Pfj{TT.#L  
adjustment of loss 亏损调整
~&8ag`  
adjustment process 调整过程；调整程序 M#c.(Qd
F  
adjustment range 调整幅度 -}_-#L!Q  
administered exchange rate 受管制汇率 -SnP+X!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 D7T(B=S6  
administration expenses 行政费用 ?aR)dQ  
administration fee 手续费；行政费 |#fqHON  
administration in bankruptcy 破产管理 7+QD=j-  
administration order 遗产管理令 dOh`F~ Y)e  
administrator 管理人；遗产管理人 EW7heIT$  
administrator of the estate 遗产管理人 &_n~#Mex  
admission of debt 债项承认书 l$=Y(Xk  
admission of proof 接纳债权证明 n@r'b{2;l  
advance 放贷款项；垫付款项；预支款项；预付款项 ~ x- R78'  
advance account 暂支帐目；预付款帐户 <1cYz\/!M  
advance compensation 预付补偿金 *J&XM[t  
advance from shareholder 股东垫款 LT']3w  
advance pending reimbursement 预支以待日后付还 l( /yaZ`  
advanced economy 先进经济体系 1$vs
w  
advancement 预付；预付财产 Q{F*
%X  
advances warrant 垫款令 q'{LTg0kk  
advancing 贷出 3eX;T +|o  
adverse balance 逆差 |7KW
'=O  
adverse exchange 逆汇 PZmg7N  
advertisement addressed to shareholders 在报章刊登的致股东通告 /2Q@M>  
advice for collection 托收通知书 m08:EXP  
advice of drawing 提款通知书；汇票通知书 s_xWvx8?4.  
advice of payment 付款通知 {U/a h2*  
Advisory Committee [Securities and Futures Commission] 0 UdAF  
谘询委员会〔证券及期货事务监察委员会〕 b.V\EOk  
Advisory Committee on Diversification 经济多元化谘询委员会 1D159NLB  
affidavit 誓章；遗产申报誓章 3}V`]B#a  
affidavit of no receipt 述明无收款的誓章 X;25G  
affiliate 联号；联营公司；附属公司 4 qM
O@E_  
affiliated company 附属公司；联号；联营公司 +c$]Q-(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 uSh!A  
affordability 负担能力 %5.aC|^}  
African Development Bank [AfDB] 非洲开发银行 huVw+vAA  
after-acquired property 事后取得的财产 .4P5tIn\  
after-hours dealing 市后交易 DdJ>1504  
after-tax profit 税后盈利；税后利润；税后溢利 Wm!lWQu7  
agency agreement 代理协议 RQiGKz5  
agency expenses 代理机构的开支 ,w&8 &wj  
agency fee 代理费 /
cM<  
Agency Law 《代理法》 S?_/Po|  
agent 代理人；承销人 *[K\_F?^h  
agent of company 公司代理人 Ct2m l  
agent's fee 代理人费；经纪费 IO3`/R-  
aggregate 总计；总数；总体数字 NGZEUtj  
aggregate amount 总款额；总额 R+,eXjz"  
aggregate assets and liabilities 总体资产与负债 m:U.ao6  
aggregate at constant price 按固定价格计算的总体数字 gw[\7  
aggregate demand 总需求 `@?f@p$(B  
aggregate gross position 总持仓量 <,/k"Y=  
aggregate limit 总限额 9ReH@5_bGM  
aggregate of salaries tax 合计薪俸税 Sz4G,c  
aggregate performance 总体表现；总体业绩 (s`oJLW>  
aggregate supply 总体供应 P6q`i<  
aggregate surplus 总盈余 I!'PvIyO  
aggregate total 整体总额 AfAg#75q  
aggregate value 总值；合计价值 3>LyEXOW  
aggregated basis 合计基准 {v{qPYNyh  
aggregated net chargeable income 合计应课税入息实额 "f/91gIzm'  
aggregation 合并计算；合计；总和  }NX9"}/  
aggregation of incomes of husband and wife 夫妇入息合并计算 P5 fp!YF  
aggregation of property 财产的总和 ?M?S+@(  
agio 差价；贴水 "A\.`*6  
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》 IRy!8A=X  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment fT9z 4[M  
《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》 uLFnuK  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rz/^_dV  
《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》 A0Z<1|6r*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &+F|v(|r  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 . !gkJ  
agreement for a settlement 授产协议 F-K=Otj  
agreement for assignment 转让协议 F~j U;L  
agreement for sale 售卖协议；买卖协议 /O@'XWW  
agreement for sale and purchase 买卖协议 !J<}=G5  
agreement for the payment of interest 支付利息协议 {c5%.<O  
agreement for the repayment of money 还款协议 m?LnO5Vs  
agreement of reinsurance 再保险协议 `@.  
Agricultural Bank of China 中国农业银行 29eg.E  
air passenger departure tax 飞机乘客离境税 Z(g9rz']0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 FnkB z5D  
airport tax 机场税 2(SK}<X
 
alcohol duty 酒精税 MR8\'0]  
alienation 让与；让渡；转让 z@@w?>*  
alimony 生活费；赡养费 Lbb{z  
All Ordinaries Index [AOI] 所有普通股指数 K5X,J/n  
all risks 全险；综合险 O7r<6(q(  
All Sales Record for Stock Market 《股票市场成交报告》 9[.vtk\iyH  
Allied Capital Resources Limited 新联财务有限公司 a3}#lY):  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 GMc{g  
allocation letter 拨款信件 |.kYomJ   
allocation of fund 分配款项；预留款项
Hj&mwn]  
allocation of profit 利润分配；溢利分配 +%yVW f  
allocation warrant 拨款令 !YUMAp/  
allotment 分配；配股 #XSs.i{  
allotment notice 股份配售通知；配股通知 cH$zDm1  
allotment of shares 股份分配 />1Ndj  
allowable 可获宽免；免税的 (S~|hk^  
allowable business loss 可扣除的营业亏损
^H]q[XFR  
allowable expenses 可扣税的支出 N^i<A2'6S;  
allowance 免税额；津贴；备抵；准备金 r2:n wlG  
allowance for debts 债项的免税额 Ec!fx\  
allowance for depreciation by wear and tear 耗损折旧免税额 GS),rNBur  
allowance for funeral expenses 殡殓费的免税额 > Y7nq\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G55-{y9Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 B_;W!  
allowance to debtor 给债务人的津贴 BI9~%dm  
alteration of capital 资本更改 77y_?di^I  
alternate trustee 候补受托人 SCbN(OBN!  
amalgamation 合并 z=ItKoM*<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MF+J3)  
ambit of charges 征税范围；收费范围 ~lB im$o  
amended valuation 经修订的估值 j9)WInYc:  
American Commodities Exchange 美国商品交易所 {a>a?fVU  
American Express Bank Limited 美国运通银行 L`"PaIMz  
American Stock Exchange 美国证券交易所 G01J1Ll}  
amortization 摊销  XL@Y!  
amount due from banks 存放银行同业的款项 5HWVK.  
amount due from banks abroad 存放海外银行同业的款项 Z0yy<9q]2  
amount due from holding companies 控股公司欠款 ?_
Sf  
amount due from local banks 存放本港银行同业的款项 ["FC  
amount due to banks 银行同业的存款 53y,eLf  
amount due to banks abroad 海外银行同业的存款 \W^Mo>l  
amount due to holding companies 控股公司存款 <sXmk{  
amount due to local banks 本港银行同业的存款 w&6c`az8  
amount due to outport banks 外埠银行同业的存款 EBF608nWfW  
amount for note issue 发行纸币的款额 $i# 1<Qj  
amount of bond 担保契据的款额 | CNsa  
amount of consideration 代价款额 k+*DPo@)
 
amount of contribution 供款数额 V*an0@  
amount of indebtedness 负债款额 SSi-Z  
amount of principal of the loan 贷款本金额 ~(%TQY5  
amount of rates chargeable 应征差饷数额 'G3;!xk$  
amount of share capital 股本额 :\ %.x3T'  
amount of sums assured 承保款额 zj G>=2  
amount of variation 变动幅度 t\[aU\4-7  
amount of vote 拨款数额 j8lWra\y  
amount payable 应付款额 :H}a/ x*ur  
amount receivable 应收款额 D9OI",h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kbij Zj{  
analysis 分析 `1I@tz|  
ancillary risk 附属风险 &[]0yNG  
annual account 周年帐目；周年帐目报表；年度决算；年结 Fi8'3/q-^  
annual accounting date 年结日期 `Qzga}`"]  
annual allowance 每年免税额；年积金；年度津贴；年津 [Xy^M3
  
annual balance 年度余额 Vf Jpiv1  
annual disposable income 每年可动用收入 gHU/yi!T  
annual estimates 周年预算 XS!mtd<q  
annual fee 年费 h-"c )?p  
annual general meeting 周年大会 B?}ZAw>  
annual growth rate 年增率；每年增长率 wd4
wYk\  
annual long-term supplement 长期个案每年补助金 2LpJxV  
annual pensionable emolument 可供计算退休金的年薪 y@&Cn  
annual report 年报 zP\n<L
5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6
#NptXB  
annual return 周年报表；周年申报表；每年报税表格 W/dl`UDY  
Annual Return Rules 《周年报表规则》 c*+yJNm3>  
annual review of consumer prices 每年消费物价回顾 &_Py{Cv@Dw  
annual roll-forward basis 逐年延展方式 e}qG_*  
annual salary 年薪 [UJC/GtjS  
annual statement 年度报表；年度决算表 fV[(s7vW  
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 @=Kuo
IV  
annuitant 年金受益人 A aLj.HR  
annuity 年金 "^
A4!.  
annuity contract 年金合约 fJ!i%</V  
annuity on human life 人寿年金 d8 1u  
antecedent debt 先前的债项
f<.43kv@  
ante-dated cheque 倒填日期支票 d ]LF5*i  
anticipated expenditure 预期开支 5B+>28G%  
anticipated net profit 预期纯利 >
Le L%$  
anticipated revenue 预期收入 _c}@Fi+E  
anti-inflation measure 反通货膨胀措施 R-Y|;  
anti-inflationary stance 反通货膨胀立场 *&VH!K#@{  
apparent deficit 表面赤字 u(ep$>[F#_  
apparent financial solvency 表面偿债能力 ]lj,GD)c  
apparent partner 表面合伙人 9Vp|a&Ana  
application for personal assessment 个人入息课税申请书 vfG4PJ 6  
application of fund 资金应用 *Vk%"rwaG  
application to release as liquidator and to destruct the books of accounts and documents xFZA18  
申请免除清盘人职务及毁灭帐簿与文件 PCl@Ff  
appointed actuary 委任精算师 Vmj7`w&  
appointed auditor 委任核数师；委任审计师 %j],6wW5J  
appointed trustee 委任的受托人 L%,tc~)A  
appointer 委任人 $+` YP  
apportioned pro rata 按比例分摊 RhM]OJd'  
apportionment 分配；分摊 !mFx= +  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 imcq H  
apportionment formula 分摊方程式 cU\Er{ k  
apportionment of estate duty 遗产税的分摊 <{rRcFR  
appraisal 估价；评估 t#s?:  
appreciable growth 可观增长 Y,O)"6ev  
appreciable impact 显着影响 R:+2}kS5e{  
appreciable increase 可观增长 x <^vJ1  
appreciation 增值；升值 f&+=eUp  
appreciation against other currencies 相对其他货币升值 K-Bf=7F,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J(*QtF  
appreciation tax 增值税 vJ*IUy  
appropriation 拨款；拨用；拨付 !,}W|(P)  
appropriation account 拨款帐目 Ux_tHyc/  
Appropriation Bill 拨款法案 T(@y#09  
appropriation-in-aid system 补助拨款办法 y74Ph:^k  
approved assets 核准资产 b>|3?G  
approved basket stock 认可一篮子证券 e(/~;"r{  
approved budget 核准预算 }V.Wp6"S   
approved charitable donation 认可慈善捐款 ZA
@QP1  
approved charitable institution 认可慈善机构 =j[zMO  
approved currency 核准货币；认可货币 !a&@y#x  
approved estimates 核准预算 V|.3Z\(  
approved estimates of expenditure 核准开支预算 5>.)7D%  
approved overseas insurer 核准海外保险人 [uxhdR`T  
approved overseas trust company 核准海外信托公司 wT?.Mte  
approved pooled investment fund 核准汇集投资基金 G)28#aH  
approved provident fund scheme 认可公积金计划 rK%<2i  
approved provision 核准拨款 ajIgL<x  
approved redeemable share 核准可赎回股份 5Z{h!}Y  
approved regional stock 认可地区性证券 y(&JE^GfX  
approved retirement scheme 认可退休金计划 2.)@u~^Q  
approved subordinated loan 核准附属贷款 T:+%3+;a  
arbitrage 套戥；套汇；套利 F
"O{eK0T  
arbitrageur 套戥者；套汇者 'LZF^m _<<  
arbitrary amount 临时款项 b#h?O}  
arrangement 措施；安排；协定 Uq/#\7/rL  
arrears 欠款 !4uTi [e  
arrears of pay 欠付薪酬 (uG.s%I  
arrears of revenue 逾期未收税款；逾期未收的帐项 QF/A-[V
 
articles of association 组织章程；组织细则；组织章程细则 3nt&Sf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wCiDvHF5+C  
ascertainment of profit 确定利润 srfFJX7*  
"Asia Clear" “亚洲结算系统” fsa  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 D8P<mIu}Y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `_Bvaej?,  
Asian Development Fund [ADF] 亚洲发展基金 %lZ++?&^  
Asian dollar bond 亚洲美元债券 j.MpQ^eJ7  
Asian dollar market 亚洲美元市场 8%s^>.rG  
Asian dollar rate 亚洲美元利率 eCB(!Y|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B<c7&!B  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2 g"_
*[  
asked price 沽盘；喊价；索价；卖方报价 910Ym!\{:  
assessable income 应评税入息 O[Xl*9P  
assessable loss 应评税亏损 X%W_cb2  
assessable profit 应评税利润 O@[c
*3]e  
assessable value 应评税值 |fdr\t#'~  
assessed profit 估定利润 fII;t-(x  
assessed value 经评估价值 =ECw'  
assessment 评税；评定；估价；评税单 `6V-a_8;[  
assessment number 评税编号；估价编号 )|`eCzCB  
assessment of additional tax 补加税评税 Q+|8|V}w  
assessment of performance 业绩评估；实绩评价 j:D@X=|  
Assessor 评税主任 QC.WR'.  
asset price bubbles 资产价格泡沫 p2}$S@GD  
asset-backed securities 具资产保证的证券 <,qJ%kc  
assets accretion 资产增值 dzDh
 V{  
assets and liabilities 资产与负债 I}/o`oc  
assets betterment statement 资产递增表；资产改进表 Gv[W)+3f  
assets lending 实物放款；有抵押贷款 lyiBRMiP|  
assets of the company passing on the death 死者去世时转移的公司资产 4fBgmL  
assets pledged as security for liabilities 用作负债抵押的资产 9`}Wp2  
assets portfolio 资产投资组合 |+Z, 7~!  
assets price 资产价格 l c)*HY
qU  
assets quality 资产质素 ^.Cfa  
assets realization 资产变现 03?TT,y$  
assets refinancing arrangement 资产再集资安排 jR7 , b5  
assets securitization 资产证券化 ^,zE Nqg7  
assets situated outside Hong Kong 在香港以外地方的资产 qq}EXq^  
assets stripping 削减资产；拆卖资产 {<~0nLyJS  
assets value 资产值 }J .f 5WaG  
assignee 承让人 a,o)i8G9R<  
assignment 转让；转让书；转让契 KNU/Kc#  
assignment of interest 权益转让 U#G[#sd> K  
assignment of letters patent and trade mark 专利证书及商标转让 A0.)=q  
assignment of property 物业转让；物业转让书 2UY0:ye  
assignment right 转让权 J 2%^%5&0  
assignor 转让人 |M|'S~z  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !!&H'XEJV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Ggy_ Ct
u  
associate member 附属会员 v 1Yf:c  
associated body corporate 相联法人团体 cSCO7L2E18  
associated company 相联公司；联属公司 .58>KBj(  
associated corporation 相联法团 ,>CFw-Nxu  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9 O| "Ws>{  
公认会计师公会〔英国〕 0'O;H[nrl  
Association of Futures Exchange Brokers 香港期货经纪协会 v'*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 VKy:e.  
association of underwriters 承保人组织 FH}n]T  
assumption of control 接管 ]g-(|X~>  
assurance 担保；保险；转易；转易书 #M*h)/d[A  
assurance of interest 权益的转易 f XxdOn.  
at 19XX price 按一九ＸＸ年价格计算 sKIWr{D  
at a discount 按赔价计算；按贴水价格计算；打折扣 b?7?iV4  
at a premium 按溢价计算；按升水价格计算 &n|! '/H  
at call 通知付款；按通知 PETrMu<  
at constant market price 按固定市价计算 V ~w(^;o@  
at constant price 按固定价格计算 pH.wCD:
1n  
at cost 按成本计算 {:40Jf  
at current market price 按当时市价计算；按现时市价计算 qF=D,Dlz  
at current price 按当时价格计算；按现时价格计算 [oOZ6\?HB  
at factor cost 按要素成本计算；按生产要素成本计算 P(G$@},W  
at money-of-the-day price 按付款当日价格计算 B9|!8V  
at or better 按指定或较佳价位〔买卖指令〕 jPYed@[+  
at par 按面值计算；平价 zR h1  
at sight 见票即付 fV*x2g7w  
at the close 按收市盘 Gxv@a   
at the opening 按开市盘 F.c`0u;=  
attestation 见证；见证条款 bTZ/$7pp9  
at-the-money option 平价期权 M$#
zvcp  
attorney 受权人；受托代表人 4xhV
+Y  
attornment 新拥有人承认书 )hj77~{+  
attributable profit 可归属利润 2D`@$)KL  
attributable share value 可归属股份价值 #*q`/O5n  
Auckland Stock Exchange 奥克兰证券交易所 P,!si#  
auction 拍卖 6XUcJ0  
auctioneer 拍卖商 $s.:wc^  
audit 审计；核数 _Hi;Y  
Audit Commission 审计署 o%h"gbvMY!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N( E\  
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〕 ;RZ@t6^  
audit review 帐目审查 4]nU%`Z1w  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <.(IJ  
audited account 审计帐目；经审计的帐目 Yo;/7gG>  
audited annual account 经审计的周年帐目 OQaM47"  
audited balance sheet 经审计的资产负债表 c#nFm&}dm  
auditor 核数师；核数主任；审计师 .:Bjs*
 
auditor's certificate 核数师证明书；审计师证明书 wl2rw93  
auditor's report 核数师报告；审计师报告 /A\'_
a|  
Aussie bond 澳元债券 I<|)uK7  
austerity budget 紧缩预算 (:2:_FL  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 > C{^{?~u  
Australia All Ordinaries Index 澳洲所有普通股票指数 mbv\Gn#>  
Australian Dollar [AUD] 澳元 ,@%1q)S?A  
Australian Options Market 澳大利亚期权市场 EiWy`H;  
Australian Securities Commission 澳洲证券事务监察委员会 @/H1}pM~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Je2o('MA  
Australian Stock Exchange 澳大利亚证券交易所 *X\i= K!  
Austrian Schilling [ATS] 奥地利先令 1i#uKKwE  
authentication 认证；鉴证 :s+AIo6  
authority to purchase 委托购买证；委购书 rxCEOG  
authorization 认可；核准；授权；授权书 jV8mn{<  
authorization by direction 指示授权 n[n0iz1-  
authorization by instruction 指令授权 JV(eHuw  
authorization by warrant 令状授权 g 'c4&Do  
authorization of unit trust 单位信托的认可 #)q}Jw4]j  
authorized agent 指定代理人 _CAWD;P  
authorized capital 法定资本 UBqA[9  
authorized clerk 出市员 hLGUkG?6G  
authorized dealer 认可交易商 kt%9PGw
 
authorized financial institution 认可财务机构 soW
.  
authorized fund 认可基金 )5gcLD/zI  
authorized fund house 获授权的基金公司；认可基金公司 |\@e  
authorized institution 认可机构 ?{%P9I  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5+rYk|*D+k  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5tHv'@  
authorized insurer 获授权保险人；获认可承保人 OP]=MZP|  
authorized investment 特准投资项目 fJLlz$H  
authorized person 获授权人 (~xFd^W9o  
authorized representative 获授权代表 &>0=v  
authorized share capital 法定股本 5^cPG" 4@  
automated quotation system 自动报价系统 'x<gC"0A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W=}l=o!G.  
自动交易系统〔香港期货交易所有限公司〕 p.TR1BHw  
automatic adjustment mechanism 自动调整机制 \$^z.  
automatic adjustment system 自动调整系统 \lCr~D5  
Automatic Clearing House 自动票据交换所 &}32X-~y  
automatic exchange rates accumulation system 自动化汇率累集系统 UoPd>q4Uj  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l
>h%J,W  
automatic teller machine [ATM] 自动柜员机 c.6u)"@$  
autopay 自动转帐 fF[n?:VV  
available assets 可用资产 |TF,Aj  
available fiscal reserve 现存财政储备 \D?6_ ,O  
available profit 可用利润 f}^}d"&F  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 3!Zd]1$  
average 平均；平均数；海损 (ZQ{%-i?qR  
average basic salary 平均基本薪金 /@R|*7K;9  
average consumer expenditure 平均消费开支；一般消费开支 <8Nh dCO6  
average cost 平均成本 }|H]>U&  
average cost of land production 增辟土地平均成本 (`GO@  
average daily turnover 平均每日成交额 v3[Z]+ ]  
average daily wage rate 平均每日工资率 ,& =(DJ  
average expenditure pattern 平均开支模式 M|?qSFv:  
average growth rate 平均增长率 (FbqKx'uq  
average net fixed assets 固定资产平均净值 8U0y86q>)E  
average of relatives 相对价格平均数 iU9de  
average price 平均价格 OgyETSN8C  
average propensity to consume 平均消费倾向；一般消费倾向 R!W!8rr3  
average propensity to save 平均储蓄倾向；一般储蓄倾向 gSEj/
?  
average rate 平均率 0`"]mYH  
average revenue 平均收入；平均收益 6g8{;6x  
average stock 平均库存；平均存货 jIK*psaV  
average yearly rent 平均年租 YKf,vHau  
avoidance of double taxation 避免双重课税 T({:Y. A;  
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 Wd~aSz9  
B@HW@j  
给你加分了