一些有用的会计术语(也不知道发的地方对不对)A

A: 7+';&2M)n~  
A share Ａ股；甲类股份 Nq %@(K  
abatement of tax 减税；减扣免税额 #xZ7%   
ABN AMRO Bank N.V. 荷兰银行 g}nlb.b]{m  
above-the-line expenditure 线上项目支出；经常预算支出 apQ` l^  
above-the-line receipt 线上项目收入；经常预算收入 7A@GNA  
ABSA Asia Limited 南非联合亚洲有限公司 0X =Yly*m@  
absolute change 绝对数值变更 & xOEp  
absolute expenditure 实际开支 GQ~wx1jj1  
absolute guideline figure 绝对准则数字 $OU,| D  
absolute interest 绝对权益 td{M%D,R"  
absolute order of discharge 绝对破产解除令  9')  
absolute profit margin 绝对利润幅度 :X7"fX  
absolute value 实值；绝对值 D>wq4u  
absolutely vested interest 绝对既得权益 kx=.K'd5H  
absorbed cost 已吸收成本；已分摊成本 Cw"Y=`  
absorption 吸收；分摊；合并 Iqe=)   
absorption rate 吸收率；摊配率；分摊率 W]cJP  
ACB Finance Limited 亚洲商业财务有限公司 lrg3n[y-l  
acceptable form of reciprocity 合理的互惠条件 e\%emp->  
acceptable rate 适当利率；适当汇率 |#^##^cF/  
acceptance agreement 承兑协议 |f+|OZY  
acceptance for honour 参加承兑 H(bR@Qok  
acceptor 承兑人；接受人；受票人 ab4(?-'-  
acceptor for honour 参加承兑人 %:rct  
accident insurance 意外保险 YI!ecx%/4  
Accident Insurance Association of Hong Kong 香港意外保险公会 & yFS  
accident insurance scheme 意外保险计划  meQ>mW  
accident year basis 意外年度基准 E _d^&{j  
accommodation 通融；贷款 MU2ufKq4)  
accommodation bill 通融票据；空头票据 8,
Iil:w  
accommodation party 汇票代发人 tVJ}NI #  
account balance 帐户余额；帐户结余 D0Cs g39  
account book 帐簿 2t'^  
account collected in advance 预收款项 3dm lP2  
account current book 往来帐簿 ;`
<uo$R  
account of after-acquired property 事后取得的财产报告 ir^%9amh  
account of defaulter 拖欠帐目 g_8Bhe"ik  
account payable 应付帐款 CjRI!}S  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 []R`h*#  
account receivable 应收帐款 Yg_;Eu0'?  
account receivable report 应收帐款报表 4E[ 9)n+YV  
account statement 结单；帐单；会计财务报表 P9(]9np,,  
account title 帐户名称；会计科目 L
|hsGm\
 
accountant's report 会计师报告 c\.Hs9T >  
Accountant's Report Rules 会计师报告规则 *`D(drnT{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 YU! SdT$  
Accounting Arrangements 《会计安排》 ZZ/F}9!=
 
accounting basis 会计基础 \ci'Cbn\o  
accounting by Official Receiver 破产管理署署长呈交的帐目 C" vj#Tx  
Accounting Circular 《会计通告》 ox9$aBjJ  
accounting class 会计类别 KG:CVIW Y  
accounting date 记帐日期；会计结算日期 rXR=fj= 2  
accounting for money 款项核算 WN8XiV  
Accounting Officer 会计主任 B?d^JWTZ  
accounting period 会计报告期；会计期 R:49Gn:F  
accounting policy 会计政策；会计方针 HmxA2 ~C  
accounting practice 会计惯例 VB x,q3.  
accounting principle 会计准则 ]7SX _:'*  
accounting record 会计记录 BK
._cDR  
accounting report 会计报告 y"4Nw]kU  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;Y<Hi\2oy  
Accounting Society of China 中国会计学会 ^id9_RU   
accounting statement 会计报表 YCJcDab  
accounting system 会计制度；会计系统 >jI(^8?  
accounting transaction 会计事项；帐务交易 \va'>?#o1  
accounting treatment 会计处理 ('yBIb\ue  
accounting year 会计年度 p'PHBb8I  
accretion 增值；添加 aH6{_eY  
accrual 应计项目；应累算数目 aKi&2>c5>  
accrual basis 应计制；权责发生制 9I3vW]0x[  
accrual basis accounting 应计制会计；权责发生制会计 ,S.<qmf  
accrue 应累算；应计 r)S tp`p  
accrued benefit 应累算利益 J
'99  
accrued charges 应计费用 @wa2Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 9C;Hm>WEpP  
accrued expenses 应累算费用 ,khB*h14;h  
accrued interest payable 应付利息；应计未付利息 t+C9QXY  
accrued interest receivable 应收利息；应计未收利息 72J@Dc  
accrued right 累算权益 Y`$dtg {  
accruing profit 应累算的利润 3/+r*lv>X  
accumulated fiscal reserve 累积财政储备 qfF/X"#
0  
accumulated profit 累积利润；滚存溢利 JBY`Y]V3  
accumulated reserve 累积储备 \KmgFyF  
accumulation of surplus income 累积收益盈余 tuZA q;X  
acquired assets 既得资产 ,+`1/  
acquisition 收购；购置；取得 IK#W80y  
acquisition cost 购置成本 "`Y.N$M`k  
acquisition expenses 购置费用 )tc"4lp-  
acquisition of 100% interest 收购全部股权 >(N0''eM]  
acquisition of control 取得控制权 khSb|mR)  
acquisition of fixed assets 购置固定资产 01bBZWX  
acquisition of shell “买壳” .9r+LA{  
acquisition price 收购价 ;IklS*p]  
act of God 天灾 V5
$J  
acting partner 执事合伙人 Ur^~fW1o  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cb ICO  
active partner 积极参与的合伙人 +n#(QOz  
active trading 交投活跃 %Ot2bhK;  
actual circulation 实际流通 *=+m;%]_  
actual cost 实际成本 C)w11$.YQ9  
actual expenditure 实际开支；实际支出 d1&RK
2  
actual income 实际入息；实际收入；实际收益 <A
%}  
actual market 现货市场 (;1rM}B;1  
actual price 现货价；实际价格 Mlr]-Gu5Z  
actual profit 实际利润 Vn:BasS%  
actual quotation 实盘；实际价位；实际报价 NI(fJ%U  
actual year basis 按实际年度计算 T)QZ9a  
actuals 实货 ssdp
wn'  
actuarial investigation 精算调查 JY$B%R4;]  
actuarial principle 精算原则 rU
^?Z  
actuarial report 精算师报告 ARcPHV<(2  
Actuarial Society of Hong Kong 香港精算学会 A\{dq:  
actuarial valuation 精算师估值 L`$m<9w'  
actuary 精算师 J$Huzs#  
ad referendum agreement 暂定协议；有待覆核的协定 r3~~4Q4XI>  
ad valorem duty 从价税；按值征税 #9HQW:
On  
ad valorem duty system 从价税制 vn5X]U"  
ad valorem fee 从价费 HTfHAc?W  
ad valorem tariff 从价关税 Z^P]-CB|6A  
additional allowance 额外免税额 :wlX`YW+e  
additional amount for unexpired risk 未过期风险的额外款额 v4X\LsOP  
additional assessable profit 补加应评税利润 ZHA6BVVT  
additional assessment 补加评税 .QwwGm  
additional commitment 额外承担 "rnZ<A}
  
additional commitment vote 额外承担拨款 y,I?3p|S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {Pi+VuLE  
additional dependent parent allowance 供养父母额外免税额 r&^LSTU0!  
additional provision 额外拨款 gu'Yk  
additional stamp duty 附加印花税 \\<waU''  
additional tax 补加税罚款；补加税款 ?fO 2&)r  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2.Kbj^  
adjudged bankrupt 被裁定破产 Z_%9LxZlyj  
adjudicated bankrupt 裁定破产人 >G4EiJS  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ' KX'{Gy  
adjudication of bankruptcy 裁定破产；宣告破产 k-o(Q"[ '  
adjudication of insolvency 裁定无力偿还债务 F%Te0l  
adjusted actual 经调整的实数；调整后的实数 hXxgKi%  
adjusted current assets 经调整的流动资产；调整后的流动资产 q]1HCWde  
adjusted figure 经调整的数字；调整后的数额 \>8r)xC  
adjusted liabilities 经调整的负债；调整后的负债 .#py5&`%  
adjusted loss 经调整的亏损；调整后的亏损 MjGeH>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 gEWKM(5B}  
adjusted profit 经调整的利润；调整后的利润 fpj,~+  
adjusted surplus 经调整的盈余额；调整后的盈余额 QfLDyJv`e  
adjusted value 经调整的价值；调整后的价值 {|Ew]Wq  
adjustment 调整；修订；理算〔保险〕 6[q<%wA  
adjustment centre 调剂中心 desrKnY  
adjustment lag 调整过程的时间差距；调整时差 ZS\jbii8  
adjustment mechanism 调整机制 K YSyz)M}  
adjustment of loss 亏损调整 BQ&G7
V  
adjustment process 调整过程；调整程序 YA7h! %52)  
adjustment range 调整幅度 ([Gb]0  
administered exchange rate 受管制汇率 j%
|#8oV  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B@R3j  
administration expenses 行政费用 1e Wl:S}  
administration fee 手续费；行政费 +9 Uo<6}  
administration in bankruptcy 破产管理 L^}i7nJ  
administration order 遗产管理令 KY1(yni&8[  
administrator 管理人；遗产管理人 D%tcYI(  
administrator of the estate 遗产管理人 aT v  
admission of debt 债项承认书 )v1y P  
admission of proof 接纳债权证明 %RlG~a  
advance 放贷款项；垫付款项；预支款项；预付款项 + ?z=,')  
advance account 暂支帐目；预付款帐户 n|G x29E  
advance compensation 预付补偿金 Y}G9(Ci&  
advance from shareholder 股东垫款 /h/f&3'h  
advance pending reimbursement 预支以待日后付还 +`;YK7o  
advanced economy 先进经济体系 u}zCcWP|L  
advancement 预付；预付财产 MMyVm"w  
advances warrant 垫款令 H9d!-9I  
advancing 贷出 Mq!vu!  
adverse balance 逆差 :>@6\  
adverse exchange 逆汇 (}$pf6s  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;0)|c}n+.5  
advice for collection 托收通知书 }N^A (`L  
advice of drawing 提款通知书；汇票通知书 Y)X 'hk)5|  
advice of payment 付款通知 vr/O%mD
p  
Advisory Committee [Securities and Futures Commission] vDGAC'  
谘询委员会〔证券及期货事务监察委员会〕 <W,M?r+  
Advisory Committee on Diversification 经济多元化谘询委员会 3~Qvp )~  
affidavit 誓章；遗产申报誓章 hJuR,NP  
affidavit of no receipt 述明无收款的誓章 \KBE+yj  
affiliate 联号；联营公司；附属公司 ~/R,oQ1!g}  
affiliated company 附属公司；联号；联营公司 O8&=qZ6T  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @P
1#)  
affordability 负担能力 4#pn]  
African Development Bank [AfDB] 非洲开发银行 [| \Z"   
after-acquired property 事后取得的财产 -k$
*@Hq
 
after-hours dealing 市后交易 4$j7DJ8d
j  
after-tax profit 税后盈利；税后利润；税后溢利 v[3QI7E3  
agency agreement 代理协议 1qEpQ
.:](  
agency expenses 代理机构的开支 MfX1&/Z+  
agency fee 代理费 {8'f>YP  
Agency Law 《代理法》 ; O6Ez-"  
agent 代理人；承销人 pZpAb+  
agent of company 公司代理人 ~EYsUC#B_  
agent's fee 代理人费；经纪费 m7GM1[?r  
aggregate 总计；总数；总体数字 P;A9t#\  
aggregate amount 总款额；总额 sj"zgE)  
aggregate assets and liabilities 总体资产与负债 C\~!2cy  
aggregate at constant price 按固定价格计算的总体数字 =5a|'O  
aggregate demand 总需求 V^n?0^o  
aggregate gross position 总持仓量 0^5*@vt  
aggregate limit 总限额 75u5zD   
aggregate of salaries tax 合计薪俸税 4Nz@s^9  
aggregate performance 总体表现；总体业绩 -?m"+mUP  
aggregate supply 总体供应 [Pn(d[$z  
aggregate surplus 总盈余 -i,=sZXB  
aggregate total 整体总额 Dy_ayxm  
aggregate value 总值；合计价值 .3yoDab  
aggregated basis 合计基准 /| nZ)?  
aggregated net chargeable income 合计应课税入息实额  b7]MpL  
aggregation 合并计算；合计；总和 0j=xWC  
aggregation of incomes of husband and wife 夫妇入息合并计算 <{t*yMr   
aggregation of property 财产的总和 f
!|$!r*q  
agio 差价；贴水 3Pj#k|(f[0  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 7P&O{tl(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ({"jL*S,q  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 A/WmVv6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1MntTIT  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ^)qOILn  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment NuL.l__W  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 }bU1wIW9I  
agreement for a settlement 授产协议 G*oqhep  
agreement for assignment 转让协议 (%bqeI!ob  
agreement for sale 售卖协议；买卖协议 )D_\~n/5  
agreement for sale and purchase 买卖协议 5:oteNc
3  
agreement for the payment of interest 支付利息协议 cph&\ V2jt  
agreement for the repayment of money 还款协议 SFj:|S=v6j  
agreement of reinsurance 再保险协议 #@quuiYq  
Agricultural Bank of China 中国农业银行 w1#1s|  
air passenger departure tax 飞机乘客离境税 [iT*L)R4  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m$ubxI)  
airport tax 机场税 !Zr 9
t|_  
alcohol duty 酒精税 @X$~{Vp__  
alienation 让与；让渡；转让 DdI V~CxD  
alimony 生活费；赡养费 J)*7JX  
All Ordinaries Index [AOI] 所有普通股指数 E41ay:duAl  
all risks 全险；综合险 )~u<u:N  
All Sales Record for Stock Market 《股票市场成交报告》 RotWMGNK  
Allied Capital Resources Limited 新联财务有限公司 /Dmuvb|A  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 lk<}`#(g  
allocation letter 拨款信件 W7\s=t\  
allocation of fund 分配款项；预留款项 ji8)/  
allocation of profit 利润分配；溢利分配 ~8A !..Z  
allocation warrant 拨款令 GKT^rc-YT-  
allotment 分配；配股 ZxDh94w/  
allotment notice 股份配售通知；配股通知 B7y^)/  
allotment of shares 股份分配 oqXs2F  
allowable 可获宽免；免税的 <WWn1k_  
allowable business loss 可扣除的营业亏损 [
EdX6  
allowable expenses 可扣税的支出 +*'^T)sj/  
allowance 免税额；津贴；备抵；准备金 \&KfIh8  
allowance for debts 债项的免税额 >[$j(k
^  
allowance for depreciation by wear and tear 耗损折旧免税额 1@$n)r`  
allowance for funeral expenses 殡殓费的免税额 AW6"1(D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L}*s_'_e^>  
allowance for repairs and outgoings 修葺及支出方面的免税额 Cyn_UE  
allowance to debtor 给债务人的津贴 @4ccZ&`  
alteration of capital 资本更改 B1u.aa$  
alternate trustee 候补受托人 "DpgX8lG_  
amalgamation 合并 .%\lYk]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rV5QKz6'  
ambit of charges 征税范围；收费范围 gwAZ2w  
amended valuation 经修订的估值 [M;B 9-2$  
American Commodities Exchange 美国商品交易所 K6..N\7  
American Express Bank Limited 美国运通银行 @xqjAcfg  
American Stock Exchange 美国证券交易所 a7Xa3 vlpO  
amortization 摊销 (**k4c,  
amount due from banks 存放银行同业的款项 oP%'8%tk  
amount due from banks abroad 存放海外银行同业的款项 ?Dr_WFNjO  
amount due from holding companies 控股公司欠款 _e9S"``
 
amount due from local banks 存放本港银行同业的款项 `
~+1i5-}  
amount due to banks 银行同业的存款 Z7$"0%  
amount due to banks abroad 海外银行同业的存款 WxgA{q7:  
amount due to holding companies 控股公司存款 Xy[*)<  
amount due to local banks 本港银行同业的存款 ,`su0P\%#.  
amount due to outport banks 外埠银行同业的存款 :S_3(/} \  
amount for note issue 发行纸币的款额 z:Q4E|IX  
amount of bond 担保契据的款额 +|iJQF  
amount of consideration 代价款额 1(nK|  
amount of contribution 供款数额 oh@
|*RU  
amount of indebtedness 负债款额 #mFY?Zp)  
amount of principal of the loan 贷款本金额 YXFUZ9a#e  
amount of rates chargeable 应征差饷数额 axpn*
(yE  
amount of share capital 股本额 ,cF $_7M  
amount of sums assured 承保款额 JvI6+[  
amount of variation 变动幅度 x&['g*[L0  
amount of vote 拨款数额 fxcCz 5  
amount payable 应付款额 '^6jRI,  
amount receivable 应收款额 i*3*)ly  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +{7/+Zz  
analysis 分析 @D3|Ak1  
ancillary risk 附属风险 7)FI_uW  
annual account 周年帐目；周年帐目报表；年度决算；年结 FL8?<bU  
annual accounting date 年结日期 C8oAl3d+h  
annual allowance 每年免税额；年积金；年度津贴；年津 :krdG%r  
annual balance 年度余额 IT5a/;J  
annual disposable income 每年可动用收入 )e|n7|} $  
annual estimates 周年预算 eGEeWJ}[$  
annual fee 年费
M{  
annual general meeting 周年大会 ]NRQM8\  
annual growth rate 年增率；每年增长率 FTk`Mq  
annual long-term supplement 长期个案每年补助金 XW2{I.:in>  
annual pensionable emolument 可供计算退休金的年薪 j56Dt_  
annual report 年报 `yXJaTbo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 exfJm'R?n  
annual return 周年报表；周年申报表；每年报税表格 )r +o51gp  
Annual Return Rules 《周年报表规则》 q'
zV
9  
annual review of consumer prices 每年消费物价回顾 l`M7a9*U  
annual roll-forward basis 逐年延展方式 G*].g[
'  
annual salary 年薪 FKVf_Ncf%
 
annual statement 年度报表；年度决算表 A2xfNY<  
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 ~A-1x!YiU  
annuitant 年金受益人 ?_<14%r;  
annuity 年金 IFd2r;W8  
annuity contract 年金合约 F2bAo6~R  
annuity on human life 人寿年金 '{I YANVT  
antecedent debt 先前的债项 5m(V(@a3  
ante-dated cheque 倒填日期支票 fcLVE  
anticipated expenditure 预期开支 TQjM3Ri=V  
anticipated net profit 预期纯利 fdCN?p[_  
anticipated revenue 预期收入 Ac,Qj`'V  
anti-inflation measure 反通货膨胀措施 uLK4tQ  
anti-inflationary stance 反通货膨胀立场 LNU#NJ^Axt  
apparent deficit 表面赤字 u&7c2|Q  
apparent financial solvency 表面偿债能力 JPt0k  
apparent partner 表面合伙人 x]X!nx6G  
application for personal assessment 个人入息课税申请书 {r.yoI4e  
application of fund 资金应用 9[7Gxmf  
application to release as liquidator and to destruct the books of accounts and documents qEW3k),  
申请免除清盘人职务及毁灭帐簿与文件 :~gG]|F  
appointed actuary 委任精算师 E5EA
k6  
appointed auditor 委任核数师；委任审计师 2
dpTU=K4  
appointed trustee 委任的受托人 8`?vWJS  
appointer 委任人 kNnI$(H"H  
apportioned pro rata 按比例分摊 Dg_Ao
C  
apportionment 分配；分摊 ^@a|s Sb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2uajK..b  
apportionment formula 分摊方程式 *H'
'.6  
apportionment of estate duty 遗产税的分摊 I"Gr<?r  
appraisal 估价；评估 m@2;9  
appreciable growth 可观增长 bFt$u]Yvo  
appreciable impact 显着影响 v_s(  
appreciable increase 可观增长 G
i9s*v,s  
appreciation 增值；升值 YlP8fxS  
appreciation against other currencies 相对其他货币升值 <6(&w9WY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Co%EJb"tk  
appreciation tax 增值税 8G6[\P3fQ  
appropriation 拨款；拨用；拨付 2TxHY|4  
appropriation account 拨款帐目 dEuts*@Q  
Appropriation Bill 拨款法案 #y4+O;{  
appropriation-in-aid system 补助拨款办法 Ki_8
g  
approved assets 核准资产 cf7UV6D g  
approved basket stock 认可一篮子证券 ',g'Tl^E  
approved budget 核准预算 <8_~60  
approved charitable donation 认可慈善捐款 j1Q"s(  
approved charitable institution 认可慈善机构 Sph:OX8  
approved currency 核准货币；认可货币 sERm+x<  
approved estimates 核准预算 c&rS7%  
approved estimates of expenditure 核准开支预算 VBe.&b8  
approved overseas insurer 核准海外保险人 xD|CQo}:  
approved overseas trust company 核准海外信托公司 N)tqjq  
approved pooled investment fund 核准汇集投资基金 w]ZE('3%W  
approved provident fund scheme 认可公积金计划 |5h~&kA  
approved provision 核准拨款 iXJ3B&x  
approved redeemable share 核准可赎回股份 Xu+^41  
approved regional stock 认可地区性证券 v[UrOT:  
approved retirement scheme 认可退休金计划 '9R.$,N  
approved subordinated loan 核准附属贷款 -%g&O-i\  
arbitrage 套戥；套汇；套利 L=1~)>mP  
arbitrageur 套戥者；套汇者 |
[lmW%  
arbitrary amount 临时款项 BA 9c-Ay  
arrangement 措施；安排；协定 \dzHG/e  
arrears 欠款 "-U`E)]w*[  
arrears of pay 欠付薪酬 <hA1[S}  
arrears of revenue 逾期未收税款；逾期未收的帐项 Qv`Lc]'  
articles of association 组织章程；组织细则；组织章程细则 1q Jz;\wU  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r`8>@2sW1  
ascertainment of profit 确定利润 /eI]!a  
"Asia Clear" “亚洲结算系统” =bwuLno>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =OUms@xcE  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 n(}zq  
Asian Development Fund [ADF] 亚洲发展基金 XX:?7:j}[8  
Asian dollar bond 亚洲美元债券 f'>270pH  
Asian dollar market 亚洲美元市场 8M DX()Bm  
Asian dollar rate 亚洲美元利率 ~s[St0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /l)|
B  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \W',g[Y:  
asked price 沽盘；喊价；索价；卖方报价 c%bGVRhE  
assessable income 应评税入息 -? |-ux  
assessable loss 应评税亏损 U/|;u;H=  
assessable profit 应评税利润 %JsCw8C6?  
assessable value 应评税值 MS~|F^g  
assessed profit 估定利润 ^G~C#t^  
assessed value 经评估价值 },;ymk|g[  
assessment 评税；评定；估价；评税单 q#n0!5Lv2  
assessment number 评税编号；估价编号 oieZopYA  
assessment of additional tax 补加税评税 Up/s)8$.  
assessment of performance 业绩评估；实绩评价 E7K(I ?  
Assessor 评税主任 NGYUZ\m  
asset price bubbles 资产价格泡沫 `]q>A']Dl  
asset-backed securities 具资产保证的证券 G+$A|'<`z  
assets accretion 资产增值 13X\PO'9  
assets and liabilities 资产与负债 l^$8;$Rq  
assets betterment statement 资产递增表；资产改进表 PI5a'k0F  
assets lending 实物放款；有抵押贷款 \~O}V~wE  
assets of the company passing on the death 死者去世时转移的公司资产 AdWLab;  
assets pledged as security for liabilities 用作负债抵押的资产 @2>j4Sc  
assets portfolio 资产投资组合 \
>%.ktG  
assets price 资产价格 REe<k<>p~  
assets quality 资产质素 >Wbt_%dKy  
assets realization 资产变现 !4blX'<w  
assets refinancing arrangement 资产再集资安排 i3s,C;7[2  
assets securitization 资产证券化 L#|,_j=9  
assets situated outside Hong Kong 在香港以外地方的资产 _?+gfi+  
assets stripping 削减资产；拆卖资产 4 )U,A~!  
assets value 资产值 0bt"U=x4  
assignee 承让人 Y\sSW
0ZX  
assignment 转让；转让书；转让契 
mg)ZoC  
assignment of interest 权益转让 I\|x0D  
assignment of letters patent and trade mark 专利证书及商标转让 n> >!dg Og  
assignment of property 物业转让；物业转让书 6u'+#nm  
assignment right 转让权 a+--2+~=  
assignor 转让人 !RJuH;8  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 -b7q)%V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;Az9p h  
associate member 附属会员 j1yW{  
associated body corporate 相联法人团体 &QoV(%:]  
associated company 相联公司；联属公司 ~G;lEp  
associated corporation 相联法团 Rpi@^~aPE  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *_aeK~du.  
公认会计师公会〔英国〕 x2KIGG^  
Association of Futures Exchange Brokers 香港期货经纪协会 ;Rz+4<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Y@+e)p{  
association of underwriters 承保人组织 YXdd=F  
assumption of control 接管 w[A$bqz  
assurance 担保；保险；转易；转易书 `h:$3a:5  
assurance of interest 权益的转易 J'%  
at 19XX price 按一九ＸＸ年价格计算 <DM /"^*  
at a discount 按赔价计算；按贴水价格计算；打折扣 _Kw<4$0<p  
at a premium 按溢价计算；按升水价格计算 B}(+\Q$I  
at call 通知付款；按通知 [YsN c  
at constant market price 按固定市价计算 2[#7YWs  
at constant price 按固定价格计算 wTL&m+xr  
at cost 按成本计算 ZE!dg^-L  
at current market price 按当时市价计算；按现时市价计算 )Ycjx~   
at current price 按当时价格计算；按现时价格计算 Wd R~  
at factor cost 按要素成本计算；按生产要素成本计算 Q|O! cEW/  
at money-of-the-day price 按付款当日价格计算 |Zn|?#F  
at or better 按指定或较佳价位〔买卖指令〕 $eI=5
 
at par 按面值计算；平价 Fk(+S:{yQ  
at sight 见票即付 ^x:%_yGY  
at the close 按收市盘 }qa8
o  
at the opening 按开市盘 .sO.Y<-fl  
attestation 见证；见证条款 %B,>6 `[  
at-the-money option 平价期权 NJVAvq2E.  
attorney 受权人；受托代表人 exnFy-  
attornment 新拥有人承认书 ^o*$OM7x  
attributable profit 可归属利润 C_&-2Z  
attributable share value 可归属股份价值 ?(up!3S'x  
Auckland Stock Exchange 奥克兰证券交易所 /]mfI&l+9  
auction 拍卖 ~ PO)>;  
auctioneer 拍卖商 <Ag`pZ<s  
audit 审计；核数 aWG7k#nE  
Audit Commission 审计署 Ed(6%kd  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] W[dK{?RB  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 y(#Aze{yC  
audit review 帐目审查 <vP{U  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2itJD1;  
audited account 审计帐目；经审计的帐目 )_|;h2I  
audited annual account 经审计的周年帐目 tqn
vC UIE  
audited balance sheet 经审计的资产负债表 sO5~!W>Z  
auditor 核数师；核数主任；审计师 (sXR@Ce$  
auditor's certificate 核数师证明书；审计师证明书 u; c)Tt  
auditor's report 核数师报告；审计师报告 %9}5~VM"q  
Aussie bond 澳元债券 /4]<ro67E6  
austerity budget 紧缩预算 nkv+O$LXP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 dK5|tWJX  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q :<&<i=I  
Australian Dollar [AUD] 澳元 ^UB<U#8,  
Australian Options Market 澳大利亚期权市场 ':}  
Australian Securities Commission 澳洲证券事务监察委员会 xXCSaBS~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :r{;'[38  
Australian Stock Exchange 澳大利亚证券交易所 ?l6NQ;z  
Austrian Schilling [ATS] 奥地利先令 ^9{mjy0Q  
authentication 认证；鉴证 ^F>C|FJ2  
authority to purchase 委托购买证；委购书 yc#0c[ZQu  
authorization 认可；核准；授权；授权书 3rF=u:r7c  
authorization by direction 指示授权 ifA)Ppt<`  
authorization by instruction 指令授权 8BL]]gT-I  
authorization by warrant 令状授权 *gq~~(jH  
authorization of unit trust 单位信托的认可 Z'vic#  
authorized agent 指定代理人 O>5xFz'm  
authorized capital 法定资本 PD-<D~7  
authorized clerk 出市员 l"I G;qO.  
authorized dealer 认可交易商 yXuF<+CJ  
authorized financial institution 认可财务机构 ?k5m1,fHW  
authorized fund 认可基金 D8`dEB2|S  
authorized fund house 获授权的基金公司；认可基金公司 !rK,_wH  
authorized institution 认可机构 .4jU G=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 z qM:'x*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Au-_6dT  
authorized insurer 获授权保险人；获认可承保人 @Kx@ 2#~b  
authorized investment 特准投资项目 s/;iZiWK  
authorized person 获授权人 8f\sG:$  
authorized representative 获授权代表 +A 4};]W|  
authorized share capital 法定股本 @w%{yzr%  
automated quotation system 自动报价系统 @w8MOT$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] zlUXp0W  
自动交易系统〔香港期货交易所有限公司〕 &YSjwRr  
automatic adjustment mechanism 自动调整机制 (?G?9M#7_  
automatic adjustment system 自动调整系统 -3z$~ {  
Automatic Clearing House 自动票据交换所 ,)S(SnCF  
automatic exchange rates accumulation system 自动化汇率累集系统 Kx-s95t  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 C EzTErn  
automatic teller machine [ATM] 自动柜员机 _{eH" ,(  
autopay 自动转帐 >uu]
K  
available assets 可用资产 zA~aiX  
available fiscal reserve 现存财政储备 %\if
nIQ  
available profit 可用利润 o=&tT,z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8lI'[Y?3.  
average 平均；平均数；海损 H=_ Wio  
average basic salary 平均基本薪金 p41TSALq  
average consumer expenditure 平均消费开支；一般消费开支 s.9)?<[  
average cost 平均成本 sQ4~oZZ  
average cost of land production 增辟土地平均成本 )I
Fzal}o  
average daily turnover 平均每日成交额 8Pkw'.r  
average daily wage rate 平均每日工资率 $KmhG1*s  
average expenditure pattern 平均开支模式 Y(qyuS3h~*  
average growth rate 平均增长率 sX8?U,u  
average net fixed assets 固定资产平均净值 7U@;X~c  
average of relatives 相对价格平均数 U_X/  
average price 平均价格 5Tl3k=o}  
average propensity to consume 平均消费倾向；一般消费倾向 P?.j wI  
average propensity to save 平均储蓄倾向；一般储蓄倾向 lY.{v]
i }  
average rate 平均率 (jV_L1D  
average revenue 平均收入；平均收益 "@!B"'xg  
average stock 平均库存；平均存货 da'7* &/  
average yearly rent 平均年租 QR.]?t;1  
avoidance of double taxation 避免双重课税 {JJq/[j  
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 O%>FKU>(?  
q=_&izmE'7  
给你加分了