一些有用的会计术语(也不知道发的地方对不对)A

A: _tg&_P+kV  
A share Ａ股；甲类股份 I T)rhi:  
abatement of tax 减税；减扣免税额 / W}Za&]  
ABN AMRO Bank N.V. 荷兰银行 0.
+"K}  
above-the-line expenditure 线上项目支出；经常预算支出 f.`noZN  
above-the-line receipt 线上项目收入；经常预算收入 ;2vHdN  
ABSA Asia Limited 南非联合亚洲有限公司 `um#}ify#  
absolute change 绝对数值变更 LX
e{  
absolute expenditure 实际开支 @'DfNka  
absolute guideline figure 绝对准则数字 ?#^_yd|<  
absolute interest 绝对权益 Z4Nl{ 6  
absolute order of discharge 绝对破产解除令 bGvALz'  
absolute profit margin 绝对利润幅度 V@Z8t8  
absolute value 实值；绝对值 Z~tOR{q  
absolutely vested interest 绝对既得权益 zQ$*!1FmN  
absorbed cost 已吸收成本；已分摊成本 T1pA <6  
absorption 吸收；分摊；合并 xD;5z`A3  
absorption rate 吸收率；摊配率；分摊率 A+T!DnVof  
ACB Finance Limited 亚洲商业财务有限公司 zLlu%Oc  
acceptable form of reciprocity 合理的互惠条件 M?4)U"_VE  
acceptable rate 适当利率；适当汇率 9}FWO&LiB  
acceptance agreement 承兑协议 3y%B&W,sm  
acceptance for honour 参加承兑 )DsC:cP  
acceptor 承兑人；接受人；受票人 kmM1)- v  
acceptor for honour 参加承兑人 Z@=1-l  
accident insurance 意外保险 <h2WM (n  
Accident Insurance Association of Hong Kong 香港意外保险公会  =uZ[  
accident insurance scheme 意外保险计划 nJ#uz:(w,  
accident year basis 意外年度基准 ~jb6  
accommodation 通融；贷款 #]i*u1  
accommodation bill 通融票据；空头票据 3u7N/OQ(  
accommodation party 汇票代发人 edqekjh  
account balance 帐户余额；帐户结余 h#?L6<*tm  
account book 帐簿 Us'm9 J  
account collected in advance 预收款项 rS>JzbWa  
account current book 往来帐簿 q28i9$Yqj\  
account of after-acquired property 事后取得的财产报告 %_wX9ZT  
account of defaulter 拖欠帐目 2l#Ogn`k  
account payable 应付帐款 MJJy mi'b  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 SUXRWFl  
account receivable 应收帐款 T^8t<S@`  
account receivable report 应收帐款报表 iK6L\'k  
account statement 结单；帐单；会计财务报表 d_*'5Eia6  
account title 帐户名称；会计科目 N.C<Mo  
accountant's report 会计师报告 zR/d:P
?  
Accountant's Report Rules 会计师报告规则 >C~-*M9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 D*Y4B?,  
Accounting Arrangements 《会计安排》 (b Q1,y  
accounting basis 会计基础 @kUCc1LT  
accounting by Official Receiver 破产管理署署长呈交的帐目 u=feR0|8  
Accounting Circular 《会计通告》 M-u:8dPu  
accounting class 会计类别 o+SD(KVn-  
accounting date 记帐日期；会计结算日期 5 fjeBfy  
accounting for money 款项核算 yc2c{<Ya5  
Accounting Officer 会计主任 eOjoxnD-$  
accounting period 会计报告期；会计期 D0tmNV@  
accounting policy 会计政策；会计方针 *z`_U]tP  
accounting practice 会计惯例 h8oG5|Y  
accounting principle 会计准则 >&tPIrz  
accounting record 会计记录 &'4id[$9  
accounting report 会计报告 ~k?7XF I  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L,| 60*  
Accounting Society of China 中国会计学会 u-3A6Q  
accounting statement 会计报表 }s=D,_}m  
accounting system 会计制度；会计系统 Jz s.)  
accounting transaction 会计事项；帐务交易  Q0'xn  
accounting treatment 会计处理 Mxn>WCPo  
accounting year 会计年度 @.T '>;izr  
accretion 增值；添加 "o/:LCE  
accrual 应计项目；应累算数目 @ 9D, f  
accrual basis 应计制；权责发生制 &,2h=H,M  
accrual basis accounting 应计制会计；权责发生制会计 W~+ ] 7<  
accrue 应累算；应计 XKB)++Q=  
accrued benefit 应累算利益 tT87TmNsA  
accrued charges 应计费用 |ul25/B B  
accrued cumulative preference share dividend 应累算的累积优先股股息 Mo|[Muj8b  
accrued expenses 应累算费用 <\GP\G  
accrued interest payable 应付利息；应计未付利息 2J =K\ L  
accrued interest receivable 应收利息；应计未收利息 nVV>;e[  
accrued right 累算权益 n1`D:XrE  
accruing profit 应累算的利润 '5.n28W>  
accumulated fiscal reserve 累积财政储备 QWv+Ja  
accumulated profit 累积利润；滚存溢利 i ~fkjn  
accumulated reserve 累积储备 Z9mY*}:U~  
accumulation of surplus income 累积收益盈余 ~isrE;N1|  
acquired assets 既得资产 k/YEUC5  
acquisition 收购；购置；取得 q?g4**C  
acquisition cost 购置成本 m'k.R j  
acquisition expenses 购置费用 D ::),,  
acquisition of 100% interest 收购全部股权 R>U0W{1NO  
acquisition of control 取得控制权 W/9dT^1y4'  
acquisition of fixed assets 购置固定资产 B
Rbx.  
acquisition of shell “买壳” -;cZW.
<  
acquisition price 收购价 C1^=se  
act of God 天灾 7A?~a_Ep  
acting partner 执事合伙人 .w\AyXp  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +0\BI<aG  
active partner 积极参与的合伙人 ]7n+|@3x  
active trading 交投活跃 2`I"
QU  
actual circulation 实际流通 %Kx:'m%U  
actual cost 实际成本 {^2``NYM_  
actual expenditure 实际开支；实际支出 eWSA  
actual income 实际入息；实际收入；实际收益 "l vPge  
actual market 现货市场 ciVN-;vi  
actual price 现货价；实际价格 5mUHk]W  
actual profit 实际利润 v{ Md4p  
actual quotation 实盘；实际价位；实际报价 sL|*0,#K  
actual year basis 按实际年度计算 7N,E%$QL  
actuals 实货 B)g7MG  
actuarial investigation 精算调查 js)M c*]&  
actuarial principle 精算原则 %719h>$  
actuarial report 精算师报告 \\XvVi:B  
Actuarial Society of Hong Kong 香港精算学会 0]=|3-n  
actuarial valuation 精算师估值 _Q,`Qn@|BD  
actuary 精算师 fqA\Rp6Z  
ad referendum agreement 暂定协议；有待覆核的协定 U|.kAI*  
ad valorem duty 从价税；按值征税 Ahk6{uz  
ad valorem duty system 从价税制 Nw[TP G5  
ad valorem fee 从价费 rk:^^r>5Qi  
ad valorem tariff 从价关税 F|3Te?_  
additional allowance 额外免税额 yEIM58
l  
additional amount for unexpired risk 未过期风险的额外款额 hp+=UnW  
additional assessable profit 补加应评税利润 )isz }?Dj  
additional assessment 补加评税 NpqMdd   
additional commitment 额外承担 B-PN +P2  
additional commitment vote 额外承担拨款 -/rP0h5#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /]m5HW(P7K  
additional dependent parent allowance 供养父母额外免税额 S0\QZ/je  
additional provision 额外拨款 V/"UDof  
additional stamp duty 附加印花税 ^.)oQo SE  
additional tax 补加税罚款；补加税款 F8mS5oB|^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gKoB)n<[  
adjudged bankrupt 被裁定破产 @dei}!e  
adjudicated bankrupt 裁定破产人 ZN#mu]jC?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7p*PDoM6`  
adjudication of bankruptcy 裁定破产；宣告破产 TELN4*  
adjudication of insolvency 裁定无力偿还债务 |N, KA|Gdq  
adjusted actual 经调整的实数；调整后的实数 #&<>|m  
adjusted current assets 经调整的流动资产；调整后的流动资产 vFm8T58 7  
adjusted figure 经调整的数字；调整后的数额 '4k l$I  
adjusted liabilities 经调整的负债；调整后的负债 ]R[j]E.  
adjusted loss 经调整的亏损；调整后的亏损 ? cU9~=  
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 KGb:NQ=O6i  
adjusted profit 经调整的利润；调整后的利润 .Qk T-12  
adjusted surplus 经调整的盈余额；调整后的盈余额 ))m\d*  
adjusted value 经调整的价值；调整后的价值 ln.'}P  
adjustment 调整；修订；理算〔保险〕 {7swE(N  
adjustment centre 调剂中心 E{x<P0 ;  
adjustment lag 调整过程的时间差距；调整时差 vYb.Ub+  
adjustment mechanism 调整机制 D*.U?  
adjustment of loss 亏损调整 0Cd)w4C  
adjustment process 调整过程；调整程序 ?e( y/  
adjustment range 调整幅度 K",YAfJa  
administered exchange rate 受管制汇率 &iR3]FNI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 vpnQs#8O  
administration expenses 行政费用 dC+WII`V  
administration fee 手续费；行政费 8h"Val|qP  
administration in bankruptcy 破产管理 U4;r.#qw,  
administration order 遗产管理令 APY^A6^:j  
administrator 管理人；遗产管理人 %gUf
  
administrator of the estate 遗产管理人 HZ%2WM  
admission of debt 债项承认书 -Uj)6PzGu  
admission of proof 接纳债权证明 ?5'EP|<  
advance 放贷款项；垫付款项；预支款项；预付款项 lz1RAp0R"  
advance account 暂支帐目；预付款帐户 mQ(6ahD U  
advance compensation 预付补偿金 ,F}\njL  
advance from shareholder 股东垫款 tDw(k[aK@  
advance pending reimbursement 预支以待日后付还 %S*<2F9  
advanced economy 先进经济体系 #o`y<1rN  
advancement 预付；预付财产 i2.g}pM.A  
advances warrant 垫款令 u~b;m  
advancing 贷出 oA/[>\y  
adverse balance 逆差 IBfLb(I  
adverse exchange 逆汇 8i$quHd&x  
advertisement addressed to shareholders 在报章刊登的致股东通告 i/U
Dda"E  
advice for collection 托收通知书 J:W|2U="  
advice of drawing 提款通知书；汇票通知书 E%Tpby}^'  
advice of payment 付款通知  W^dk:  
Advisory Committee [Securities and Futures Commission] })#VO-J  
谘询委员会〔证券及期货事务监察委员会〕 T($d3Nn1  
Advisory Committee on Diversification 经济多元化谘询委员会 :\hcl&W:  
affidavit 誓章；遗产申报誓章 U)CGRh8%+  
affidavit of no receipt 述明无收款的誓章 U'4j+vUc  
affiliate 联号；联营公司；附属公司 &.W,Hh  
affiliated company 附属公司；联号；联营公司 >}~\*Y\8@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !fX&i6  
affordability 负担能力 b$@vJ7V!  
African Development Bank [AfDB] 非洲开发银行 /wAx#[c[  
after-acquired property 事后取得的财产 Nk JOD3>U  
after-hours dealing 市后交易  9t$#!2z  
after-tax profit 税后盈利；税后利润；税后溢利 P}"=67$  
agency agreement 代理协议 hSAdD!  
agency expenses 代理机构的开支 oVZI([O  
agency fee 代理费 XotiKCk|Aq  
Agency Law 《代理法》 T'i^yd}*v  
agent 代理人；承销人 GK6/S_l%D+  
agent of company 公司代理人 y5@#leM  
agent's fee 代理人费；经纪费 hHA!.u4&  
aggregate 总计；总数；总体数字 4Fu:ov ]M  
aggregate amount 总款额；总额 h D5NX  
aggregate assets and liabilities 总体资产与负债 h2S!<  
aggregate at constant price 按固定价格计算的总体数字 TA4>12C6  
aggregate demand 总需求 5:R$xgc  
aggregate gross position 总持仓量 Zc!rL0
T  
aggregate limit 总限额 DsJ ikg(J  
aggregate of salaries tax 合计薪俸税 5r2A^<)  
aggregate performance 总体表现；总体业绩 mYUR(*[  
aggregate supply 总体供应 ) |t;nK,  
aggregate surplus 总盈余 y<9' 3\  
aggregate total 整体总额 pVm]<jO  
aggregate value 总值；合计价值 q\DN8IJ  
aggregated basis 合计基准 YL?2gBT  
aggregated net chargeable income 合计应课税入息实额 hw5NHZ I'  
aggregation 合并计算；合计；总和 z:Y Z]   
aggregation of incomes of husband and wife 夫妇入息合并计算 ,r5'nDV=d  
aggregation of property 财产的总和 ,|}}Ml
 
agio 差价；贴水
QT8GP?F  
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》 C4[)yJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment og[cwa_  
《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》 isBtJ7\Sc  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Bm>>-nG;  
《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》 xF8U )j!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \=1$$EDS9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s7d4)A%  
agreement for a settlement 授产协议 B3^F $6=  
agreement for assignment 转让协议 T0;8koj^_  
agreement for sale 售卖协议；买卖协议 !+FrU'^  
agreement for sale and purchase 买卖协议 : Iq  
agreement for the payment of interest 支付利息协议 A4~-{.w=  
agreement for the repayment of money 还款协议 |l-~,eRvi5  
agreement of reinsurance 再保险协议 :~^_*:  
Agricultural Bank of China 中国农业银行 vZiuElxKi  
air passenger departure tax 飞机乘客离境税 K0aT(Rc e  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 PtTL tiE~  
airport tax 机场税 Iwx~kvz\_(  
alcohol duty 酒精税 wo+b":  
alienation 让与；让渡；转让 P.y06^ X}A  
alimony 生活费；赡养费 c80Ffq  
All Ordinaries Index [AOI] 所有普通股指数 gf ?_tB0C  
all risks 全险；综合险 ROhhd.  
All Sales Record for Stock Market 《股票市场成交报告》 F$s
Dmk#  
Allied Capital Resources Limited 新联财务有限公司 [%c5MQ?H  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _|Uv7>}J^  
allocation letter 拨款信件 B7QRG0  
allocation of fund 分配款项；预留款项 f&L3M)T  
allocation of profit 利润分配；溢利分配 c4f3Dr'xw  
allocation warrant 拨款令 ;x|7"lE  
allotment 分配；配股 h`n) b  
allotment notice 股份配售通知；配股通知 BHu%x|d  
allotment of shares 股份分配 0f5c#/7C9  
allowable 可获宽免；免税的 h/oC9
?v  
allowable business loss 可扣除的营业亏损 rD;R9b"J  
allowable expenses 可扣税的支出 n\i~H  
allowance 免税额；津贴；备抵；准备金 Cut7  
allowance for debts 债项的免税额 \1He9~6  
allowance for depreciation by wear and tear 耗损折旧免税额 Y'^+KU  
allowance for funeral expenses 殡殓费的免税额 =OeL
F  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ID]E3K  
allowance for repairs and outgoings 修葺及支出方面的免税额 vbh 5  
allowance to debtor 给债务人的津贴 $5wf{iZY.Q  
alteration of capital 资本更改 ew.jsa`TrW  
alternate trustee 候补受托人 Kh8  
amalgamation 合并 @tIY%;Bgk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;Rf@S$  
ambit of charges 征税范围；收费范围 s'^sT=b  
amended valuation 经修订的估值 HfPu~P  
American Commodities Exchange 美国商品交易所 ^]NFr*'!  
American Express Bank Limited 美国运通银行 Bwc_N.w?3  
American Stock Exchange 美国证券交易所 X \BxRgl},  
amortization 摊销 w{WEYS
 
amount due from banks 存放银行同业的款项 ,hOi5,|?L  
amount due from banks abroad 存放海外银行同业的款项 b%QcB[k[WB  
amount due from holding companies 控股公司欠款 TCR|wi] kW  
amount due from local banks 存放本港银行同业的款项 $(]E$ek  
amount due to banks 银行同业的存款 P,rD{ 0~  
amount due to banks abroad 海外银行同业的存款 bo-L|R&O  
amount due to holding companies 控股公司存款 n_{az{~  
amount due to local banks 本港银行同业的存款 `aDVN_h{6  
amount due to outport banks 外埠银行同业的存款 `$9sYv 2R  
amount for note issue 发行纸币的款额 O)!S[5YI  
amount of bond 担保契据的款额 5c\dm  
amount of consideration 代价款额 {O6yJckH  
amount of contribution 供款数额 'Rb tcFb  
amount of indebtedness 负债款额 QuIZpP=  
amount of principal of the loan 贷款本金额 jdI
AN  
amount of rates chargeable 应征差饷数额 OWc~=Cr  
amount of share capital 股本额 +a"f)4\
 
amount of sums assured 承保款额 O+?vQ$
z  
amount of variation 变动幅度 (DkfLadB  
amount of vote 拨款数额 hkB|rhJgm  
amount payable 应付款额 Mi}.  
amount receivable 应收款额 n%6ba77  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4-?zW  
analysis 分析 ^kK% 8 u  
ancillary risk 附属风险 @\WeI"^F8  
annual account 周年帐目；周年帐目报表；年度决算；年结 ||))gI`3a  
annual accounting date 年结日期 #}lWM%9Dy  
annual allowance 每年免税额；年积金；年度津贴；年津 |s,y/svp  
annual balance 年度余额 bao"iv~z  
annual disposable income 每年可动用收入 6Nws>(Ij  
annual estimates 周年预算 7]_zWx,r  
annual fee 年费 RF= $SMTk  
annual general meeting 周年大会 8+ ]'2{  
annual growth rate 年增率；每年增长率 ^fQa whub  
annual long-term supplement 长期个案每年补助金 uD?Rs`  
annual pensionable emolument 可供计算退休金的年薪 R;zf x/  
annual report 年报 )O2IEw
Pd.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #||D,[ _=+  
annual return 周年报表；周年申报表；每年报税表格 3lTnfc&  
Annual Return Rules 《周年报表规则》 -\7_^8 am  
annual review of consumer prices 每年消费物价回顾 4t-l@zFWb  
annual roll-forward basis 逐年延展方式 [V_+/[AA)  
annual salary 年薪 hEFOT]P4  
annual statement 年度报表；年度决算表 26;Gt8  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]v]tBVO$  
annuitant 年金受益人 "d`u#YmR  
annuity 年金 Q ZC\%X8j  
annuity contract 年金合约 (^"2"[?a  
annuity on human life 人寿年金 lPD&Doa  
antecedent debt 先前的债项 y'!"GrbZ  
ante-dated cheque 倒填日期支票 uvAJJIae'  
anticipated expenditure 预期开支 ^zW=s$\Fo  
anticipated net profit 预期纯利 =Qf{  
anticipated revenue 预期收入 \EXa 9X2  
anti-inflation measure 反通货膨胀措施 ~)VI`36X  
anti-inflationary stance 反通货膨胀立场 V%B~ q`4  
apparent deficit 表面赤字 -Iis/Xw:  
apparent financial solvency 表面偿债能力 xf{ZwS%X  
apparent partner 表面合伙人 S!n?b|_  
application for personal assessment 个人入息课税申请书 LLKYcy  
application of fund 资金应用 ^H -a@QM  
application to release as liquidator and to destruct the books of accounts and documents <kk!nsI  
申请免除清盘人职务及毁灭帐簿与文件 ,pY:kQ  
appointed actuary 委任精算师 H>Ucmd;ay  
appointed auditor 委任核数师；委任审计师 dUUg}
/  
appointed trustee 委任的受托人 +i#s |kKs\  
appointer 委任人 G+2 ,x0(  
apportioned pro rata 按比例分摊 hV+=hX<h  
apportionment 分配；分摊 cwOa"]t}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kS?CKd9by  
apportionment formula 分摊方程式 e<qfM&*  
apportionment of estate duty 遗产税的分摊 Ylyk/  
appraisal 估价；评估 I9dX\w}  
appreciable growth 可观增长
=ym<y
I<  
appreciable impact 显着影响 Y^nm{;G+  
appreciable increase 可观增长 GKKDO+A=!  
appreciation 增值；升值 tyWDa$u,u  
appreciation against other currencies 相对其他货币升值  d0i|^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lwz\"8  
appreciation tax 增值税 a;v4R[lQ  
appropriation 拨款；拨用；拨付 ;!C_}P  
appropriation account 拨款帐目 +&dkJ 4g[  
Appropriation Bill 拨款法案 {5fL!`6w  
appropriation-in-aid system 补助拨款办法 1rS8+!9C  
approved assets 核准资产 $U7#3-'  
approved basket stock 认可一篮子证券 nEPTTp+B  
approved budget 核准预算 M ziOpraj  
approved charitable donation 认可慈善捐款 Wffz&pR8  
approved charitable institution 认可慈善机构 &E1m{gB(  
approved currency 核准货币；认可货币 Qm=iCZ|E^!  
approved estimates 核准预算
xI.0m  
approved estimates of expenditure 核准开支预算 /\;m/cwrl"  
approved overseas insurer 核准海外保险人 MMUlA$*t  
approved overseas trust company 核准海外信托公司 BOh^oQh  
approved pooled investment fund 核准汇集投资基金 B[q"oI`  
approved provident fund scheme 认可公积金计划 Sfa=AV7K  
approved provision 核准拨款 1*|/N}g)  
approved redeemable share 核准可赎回股份 )Ay90Wt  
approved regional stock 认可地区性证券 .lq83; k  
approved retirement scheme 认可退休金计划 >q0%yh-  
approved subordinated loan 核准附属贷款 IA{W-RRb  
arbitrage 套戥；套汇；套利 !{{gL=_@  
arbitrageur 套戥者；套汇者 |fIyq}{7  
arbitrary amount 临时款项 T"aE]4_  
arrangement 措施；安排；协定 w0+X;aId  
arrears 欠款 a4gX@&it_k  
arrears of pay 欠付薪酬 AWE ab  
arrears of revenue 逾期未收税款；逾期未收的帐项 i]s%tEZ1  
articles of association 组织章程；组织细则；组织章程细则 Y%?*Lj|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bdLi_k  
ascertainment of profit 确定利润 ~A1!!rJX  
"Asia Clear" “亚洲结算系统” z{FFTb^B  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 qGX#(,E9;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 B^]PKjLNZ  
Asian Development Fund [ADF] 亚洲发展基金 IibYGF  
Asian dollar bond 亚洲美元债券 + ~5P7dh6  
Asian dollar market 亚洲美元市场 nI&p.i6  
Asian dollar rate 亚洲美元利率 ,tcUJ}l  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 89;@#9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6Ol9P56j  
asked price 沽盘；喊价；索价；卖方报价 H9PnJr8 \  
assessable income 应评税入息 1q@R04i  
assessable loss 应评税亏损 4P"bOt5izR  
assessable profit 应评税利润 hF$qH^-c*A  
assessable value 应评税值 {~uTi>U  
assessed profit 估定利润 zsd1n`r  
assessed value 经评估价值 6}?d%K  
assessment 评税；评定；估价；评税单 p:K%-
^  
assessment number 评税编号；估价编号 4obW>  
assessment of additional tax 补加税评税 \gB~0@[\7  
assessment of performance 业绩评估；实绩评价 #r]Z2Y]  
Assessor 评税主任 uo J0wG.  
asset price bubbles 资产价格泡沫 f$6N  
asset-backed securities 具资产保证的证券 h6OQeZ.  
assets accretion 资产增值 ]@ke_' "  
assets and liabilities 资产与负债 i;U*Y *f  
assets betterment statement 资产递增表；资产改进表 "M!m-]  
assets lending 实物放款；有抵押贷款 6 Bdxdx*zt  
assets of the company passing on the death 死者去世时转移的公司资产 1+WVh7gF  
assets pledged as security for liabilities 用作负债抵押的资产 i>]PW|]  
assets portfolio 资产投资组合 `}KxzD  
assets price 资产价格 w/(c}%v}=  
assets quality 资产质素 '"\'<>Be  
assets realization 资产变现 mJ=V<_  
assets refinancing arrangement 资产再集资安排 *4Ldh}S!  
assets securitization 资产证券化 R y#
C#0  
assets situated outside Hong Kong 在香港以外地方的资产 jx}'M$TA  
assets stripping 削减资产；拆卖资产 Kx&"9g$  
assets value 资产值 4xr^4\lk  
assignee 承让人 Su"Z3gm5Kw  
assignment 转让；转让书；转让契 9Dgs A`{$  
assignment of interest 权益转让 "C
\yM{JZ  
assignment of letters patent and trade mark 专利证书及商标转让 FRZ]E)9Z]b  
assignment of property 物业转让；物业转让书 l>b'b e9  
assignment right 转让权 .=TXi<8Brw  
assignor 转让人 \20}/&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 0VSIyG_Z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "n`z`{<n  
associate member 附属会员 <j>;5!4!}  
associated body corporate 相联法人团体  +:-xV  
associated company 相联公司；联属公司 )J> dGIb  
associated corporation 相联法团 1=C12  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2/folTR7  
公认会计师公会〔英国〕 U|xHy+N  
Association of Futures Exchange Brokers 香港期货经纪协会 {yWL|:#K  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 VOM@x%6#c  
association of underwriters 承保人组织 MiIxj%,(  
assumption of control 接管 2Kz$y JTp  
assurance 担保；保险；转易；转易书 !ess.U&m'  
assurance of interest 权益的转易 f"P866@oWn  
at 19XX price 按一九ＸＸ年价格计算 #jrlNg4(  
at a discount 按赔价计算；按贴水价格计算；打折扣 (C#0 ML  
at a premium 按溢价计算；按升水价格计算 >MN"87U6  
at call 通知付款；按通知 xh$yXP0/  
at constant market price 按固定市价计算 wCg7JW#  
at constant price 按固定价格计算 $%MgIy  
at cost 按成本计算 2O Ur">_  
at current market price 按当时市价计算；按现时市价计算 R|M]mwa^w  
at current price 按当时价格计算；按现时价格计算 n}IGxum8`  
at factor cost 按要素成本计算；按生产要素成本计算 xZ P SUEG  
at money-of-the-day price 按付款当日价格计算 q
b=2J5su  
at or better 按指定或较佳价位〔买卖指令〕 &BrFcXF  
at par 按面值计算；平价 =<3HOOC  
at sight 见票即付 b7dsi|Yo  
at the close 按收市盘 1Ub=RyB  
at the opening 按开市盘 9QXsbd6  
attestation 见证；见证条款 P@ew' JL%  
at-the-money option 平价期权 (b//YyqN  
attorney 受权人；受托代表人 >pLJ ,Z  
attornment 新拥有人承认书 Ovk=s,a)K  
attributable profit 可归属利润 QrK%DN  
attributable share value 可归属股份价值 3kC|y[.
&  
Auckland Stock Exchange 奥克兰证券交易所 x4c|/}\)*  
auction 拍卖 aYT!xdCI  
auctioneer 拍卖商 ~LpkA`Hn!  
audit 审计；核数 \DS*G7.A+&  
Audit Commission 审计署 g:)iEw>a  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] LX7P?j  
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〕 |~ fI=1;;x  
audit review 帐目审查 (9I(e^@]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q9rm9#}[J#  
audited account 审计帐目；经审计的帐目 FsJk"$}  
audited annual account 经审计的周年帐目 mz6]=]1w  
audited balance sheet 经审计的资产负债表 e[u}Vf  
auditor 核数师；核数主任；审计师 bKM*4M=k  
auditor's certificate 核数师证明书；审计师证明书 C0N}B1-MU  
auditor's report 核数师报告；审计师报告 O[t?*m1/  
Aussie bond 澳元债券 GkI'.  
austerity budget 紧缩预算 XdCP!iq*8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E#:!&{O  
Australia All Ordinaries Index 澳洲所有普通股票指数 =EFh*sp  
Australian Dollar [AUD] 澳元 _MTZuhY  
Australian Options Market 澳大利亚期权市场 >P~*@>e  
Australian Securities Commission 澳洲证券事务监察委员会 *{#C;"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !'^l}K>  
Australian Stock Exchange 澳大利亚证券交易所 5aW#zgxXg  
Austrian Schilling [ATS] 奥地利先令 0j(U &  
authentication 认证；鉴证 cWx`y><  
authority to purchase 委托购买证；委购书 /7#e  
authorization 认可；核准；授权；授权书 T^|k`  
authorization by direction 指示授权 AaA!U!B  
authorization by instruction 指令授权 {24>&
<p  
authorization by warrant 令状授权 }W}(k2r  
authorization of unit trust 单位信托的认可 l$\2|D  
authorized agent 指定代理人 v:4j3J$z  
authorized capital 法定资本 ; >H1A  
authorized clerk 出市员 L5I!
YP#v  
authorized dealer 认可交易商 +S0aA W
al  
authorized financial institution 认可财务机构 _|I8+(~)  
authorized fund 认可基金 ["Ts7;q9[  
authorized fund house 获授权的基金公司；认可基金公司 Eej Lso#\  
authorized institution 认可机构 ]#f%Dku.m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ljZRz$y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 M{G}-QK_.  
authorized insurer 获授权保险人；获认可承保人
;X<Ez5v3  
authorized investment 特准投资项目 
U&BCd$  
authorized person 获授权人 KLW5Ad:/rI  
authorized representative 获授权代表 T(x@gwc  
authorized share capital 法定股本 L5x;#\#p  
automated quotation system 自动报价系统 WyatHC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?K7uy5Y  
自动交易系统〔香港期货交易所有限公司〕 N Nk  
automatic adjustment mechanism 自动调整机制 "NA<^2W@J  
automatic adjustment system 自动调整系统 XyN " Jr  
Automatic Clearing House 自动票据交换所 $+GDPYm'  
automatic exchange rates accumulation system 自动化汇率累集系统 u*2
?Gky  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 zO"De~[9  
automatic teller machine [ATM] 自动柜员机 S:j{R^$k  
autopay 自动转帐 %P s.r{%{  
available assets 可用资产 C @<T(`o  
available fiscal reserve 现存财政储备 r'{N_|:vv  
available profit 可用利润 v; i4ZSV^A  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 xA7~"q&u  
average 平均；平均数；海损 tcXXo&ZS  
average basic salary 平均基本薪金 MF<ZB_@  
average consumer expenditure 平均消费开支；一般消费开支 ]?1_.Wjtt  
average cost 平均成本 ^PNDxtd|v  
average cost of land production 增辟土地平均成本 k5aB|xo  
average daily turnover 平均每日成交额 fV>d_6Lf}  
average daily wage rate 平均每日工资率 oMg-.!6  
average expenditure pattern 平均开支模式 Gl'G;F$Y-  
average growth rate 平均增长率 0}e?hbF%U  
average net fixed assets 固定资产平均净值 /.7RWy`  
average of relatives 相对价格平均数 o-H?q!  
average price 平均价格 v%T'!(0j/  
average propensity to consume 平均消费倾向；一般消费倾向 a r8iuwfZ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 gyAJ#N|  
average rate 平均率 [G$#jUt/O  
average revenue 平均收入；平均收益 5xdeuBEY8  
average stock 平均库存；平均存货 4t(/F`  
average yearly rent 平均年租 hH5~T5?\  
avoidance of double taxation 避免双重课税 RVm-0[m}  
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 Wrb[\ ?-  
q&z'S
 
给你加分了