一些有用的会计术语(也不知道发的地方对不对)A

A: 0nOkQVMk>  
A share Ａ股；甲类股份 XS#Jy n  
abatement of tax 减税；减扣免税额 ??5y0I6+  
ABN AMRO Bank N.V. 荷兰银行 Df
hu  
above-the-line expenditure 线上项目支出；经常预算支出 I'h|7y\  
above-the-line receipt 线上项目收入；经常预算收入 Sjb[v  
ABSA Asia Limited 南非联合亚洲有限公司 vC#_PI  
absolute change 绝对数值变更 |NMf'$  
absolute expenditure 实际开支 3g79pw2w=  
absolute guideline figure 绝对准则数字 )\aCeY8o  
absolute interest 绝对权益 ce56$L8[  
absolute order of discharge 绝对破产解除令 7l%]O}!d)  
absolute profit margin 绝对利润幅度 1 sJtkge:  
absolute value 实值；绝对值 wmV7g7t6  
absolutely vested interest 绝对既得权益 O~P1d&:L  
absorbed cost 已吸收成本；已分摊成本 ,]Gi942  
absorption 吸收；分摊；合并 };{Qx  
absorption rate 吸收率；摊配率；分摊率 CU`yi.)T{  
ACB Finance Limited 亚洲商业财务有限公司 RKi11z  
acceptable form of reciprocity 合理的互惠条件 DjLSl,Z  
acceptable rate 适当利率；适当汇率 sOVbz2\yb  
acceptance agreement 承兑协议 ;15j\{r  
acceptance for honour 参加承兑 ]#NJ[IZb  
acceptor 承兑人；接受人；受票人 %>io$o  
acceptor for honour 参加承兑人 npCiqO  
accident insurance 意外保险 iVaCXXf'  
Accident Insurance Association of Hong Kong 香港意外保险公会 `/"*_AKAI  
accident insurance scheme 意外保险计划 C}'Tmi  
accident year basis 意外年度基准 {D{' \]+  
accommodation 通融；贷款 18eB\4NlD  
accommodation bill 通融票据；空头票据 9B)<7JJX!J  
accommodation party 汇票代发人 0 k(su  
account balance 帐户余额；帐户结余 8el\M/u{  
account book 帐簿 uD=FTx  
account collected in advance 预收款项 *`]#ntz9  
account current book 往来帐簿 x*#9\*@EI  
account of after-acquired property 事后取得的财产报告 N\{{:<Cp\  
account of defaulter 拖欠帐目 <sncW>?!~  
account payable 应付帐款 ?y/LMja  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 L#|6Lnp^  
account receivable 应收帐款 ^{}$o#iof  
account receivable report 应收帐款报表 XM#xxf* Y  
account statement 结单；帐单；会计财务报表 fW3awR{  
account title 帐户名称；会计科目 ~bD'QMk  
accountant's report 会计师报告 (O!Q[WLS  
Accountant's Report Rules 会计师报告规则 QK
HAN{hJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1F,>siuh ,  
Accounting Arrangements 《会计安排》 FW@(MIH  
accounting basis 会计基础 zn)Kl%N^  
accounting by Official Receiver 破产管理署署长呈交的帐目 "?HDv WP=w  
Accounting Circular 《会计通告》 "3;b,<0  
accounting class 会计类别 'eYM;\%('  
accounting date 记帐日期；会计结算日期 y_:~  
accounting for money 款项核算 3:g~@PB  
Accounting Officer 会计主任 6%A_PP3Z  
accounting period 会计报告期；会计期 X,mqQ7+  
accounting policy 会计政策；会计方针 i-FsA  
accounting practice 会计惯例 b#[EkI 0@  
accounting principle 会计准则 SJ8CBxA  
accounting record 会计记录 HU1ZQkf  
accounting report 会计报告 bu:%"l  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `JAM]qB"  
Accounting Society of China 中国会计学会 X/qLg+X  
accounting statement 会计报表 TgjM@ir  
accounting system 会计制度；会计系统 =}K"@5J  
accounting transaction 会计事项；帐务交易 &_dM2lj{  
accounting treatment 会计处理 #I9hKS{  
accounting year 会计年度 #qDMUN*i  
accretion 增值；添加 (:r80:  
accrual 应计项目；应累算数目 Y;"rJxHD  
accrual basis 应计制；权责发生制 @b3jO  
accrual basis accounting 应计制会计；权责发生制会计 cii
! WCu  
accrue 应累算；应计 NpAZuISD!  
accrued benefit 应累算利益 X3zpU7`Av+  
accrued charges 应计费用 [XbNZ6  
accrued cumulative preference share dividend 应累算的累积优先股股息 2tqj]i  
accrued expenses 应累算费用 CzfGb4  
accrued interest payable 应付利息；应计未付利息
|r<#>~*  
accrued interest receivable 应收利息；应计未收利息 %1Nank!Zj  
accrued right 累算权益 7 (kC|q\4M  
accruing profit 应累算的利润 _O;2.M%@  
accumulated fiscal reserve 累积财政储备 MO%kUq|pg  
accumulated profit 累积利润；滚存溢利 231,v,X[  
accumulated reserve 累积储备 vp4NH]fJ  
accumulation of surplus income 累积收益盈余 EQ%,IK/  
acquired assets 既得资产 De`p@`+<#~  
acquisition 收购；购置；取得 ZW@%>_JR]  
acquisition cost 购置成本 z@Uf@~+U  
acquisition expenses 购置费用 iOrpr,@  
acquisition of 100% interest 收购全部股权 `Kb"`}`_vm  
acquisition of control 取得控制权 [k{2)g  
acquisition of fixed assets 购置固定资产 b^^ .$Gu  
acquisition of shell “买壳” 7GDrH/yK  
acquisition price 收购价 jnIf(a  
act of God 天灾 %f1>cO9[  
acting partner 执事合伙人 i(mQbWpN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (T|q]29  
active partner 积极参与的合伙人 COc t d  
active trading 交投活跃 GyQ9we~  
actual circulation 实际流通 Vk:] aveW  
actual cost 实际成本 .8dlf7* ,  
actual expenditure 实际开支；实际支出 sLze/D_M*  
actual income 实际入息；实际收入；实际收益 kCHYLv3.  
actual market 现货市场 tl"?AQcBR  
actual price 现货价；实际价格 QzilivJf  
actual profit 实际利润 yFY:D2  
actual quotation 实盘；实际价位；实际报价 ,GUOq!z  
actual year basis 按实际年度计算 C3:CuoE X  
actuals 实货 EWC
{896,  
actuarial investigation 精算调查 U["-`:>jfp  
actuarial principle 精算原则 DkJ "#8Yl=  
actuarial report 精算师报告 B&rw R/d  
Actuarial Society of Hong Kong 香港精算学会 vhd+A  
actuarial valuation 精算师估值 B>UF dj]-  
actuary 精算师 {,+MaH  
ad referendum agreement 暂定协议；有待覆核的协定 b <z)4  
ad valorem duty 从价税；按值征税 h/pm$9A  
ad valorem duty system 从价税制 C @nA*  
ad valorem fee 从价费  /C   
ad valorem tariff 从价关税 `'G1"CX  
additional allowance 额外免税额 1"wZ [.  
additional amount for unexpired risk 未过期风险的额外款额 8)bqN$*h  
additional assessable profit 补加应评税利润 UUR+PfY  
additional assessment 补加评税 W)jtTC7  
additional commitment 额外承担 <^da-b>C  
additional commitment vote 额外承担拨款 Xj5oHHwn  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %$[#/H7=W  
additional dependent parent allowance 供养父母额外免税额 n5+Z|<3)  
additional provision 额外拨款 *W-
:]t3CR  
additional stamp duty 附加印花税 brEA-xNWQ  
additional tax 补加税罚款；补加税款 u"gtv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Xkp?)x3~X  
adjudged bankrupt 被裁定破产 9A,ok[J  
adjudicated bankrupt 裁定破产人 F[)5A5+:Y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2Y~nU(  
adjudication of bankruptcy 裁定破产；宣告破产 EE5mVC&  
adjudication of insolvency 裁定无力偿还债务 vH
XCT?FuG  
adjusted actual 经调整的实数；调整后的实数 -]Y@_T.C  
adjusted current assets 经调整的流动资产；调整后的流动资产 3eERY[  
adjusted figure 经调整的数字；调整后的数额 pD17r}%  
adjusted liabilities 经调整的负债；调整后的负债 XiO~^=J  
adjusted loss 经调整的亏损；调整后的亏损 +SNjU"x  
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 g\]~H%2 ,  
adjusted profit 经调整的利润；调整后的利润 {RC&Ub>  
adjusted surplus 经调整的盈余额；调整后的盈余额 :5[1Iepdn  
adjusted value 经调整的价值；调整后的价值 K_ Odu^  
adjustment 调整；修订；理算〔保险〕 v3b+Ddp  
adjustment centre 调剂中心 DHQs_8Df  
adjustment lag 调整过程的时间差距；调整时差 <j}A=SDZ)  
adjustment mechanism 调整机制 He*c=^8k  
adjustment of loss 亏损调整 3|(<]@ $  
adjustment process 调整过程；调整程序 #HTq\J!  
adjustment range 调整幅度 2D2} *);eW  
administered exchange rate 受管制汇率 YkSHJ{>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 x@3" SiC  
administration expenses 行政费用 J%FF@.)k  
administration fee 手续费；行政费 ;6M [d  
administration in bankruptcy 破产管理 z\`tnz7>$  
administration order 遗产管理令 lWakyCS  
administrator 管理人；遗产管理人 {I8C&GS  
administrator of the estate 遗产管理人 |8?DQhd}  
admission of debt 债项承认书 x|$|~6f=n  
admission of proof 接纳债权证明 4n} a%ocv^  
advance 放贷款项；垫付款项；预支款项；预付款项 tID=I0D  
advance account 暂支帐目；预付款帐户 "\+.S]~  
advance compensation 预付补偿金 C7FxV2  
advance from shareholder 股东垫款 T^icoX=c4  
advance pending reimbursement 预支以待日后付还 <,*3Av  
advanced economy 先进经济体系 +_1sFH`  
advancement 预付；预付财产 weH3\@  
advances warrant 垫款令 UDW_?SHAx  
advancing 贷出 g#:P cl  
adverse balance 逆差 s#H_QOE  
adverse exchange 逆汇 N6HeZB":  
advertisement addressed to shareholders 在报章刊登的致股东通告 qLV3Y?S!L  
advice for collection 托收通知书 VWK%6Ye0  
advice of drawing 提款通知书；汇票通知书 $wC'qV *  
advice of payment 付款通知 "0 $UnR  
Advisory Committee [Securities and Futures Commission] _tRRIW"Vx"  
谘询委员会〔证券及期货事务监察委员会〕 nJ}@9v F/  
Advisory Committee on Diversification 经济多元化谘询委员会 &B\ sG=  
affidavit 誓章；遗产申报誓章 0X:$ASocU  
affidavit of no receipt 述明无收款的誓章 a"&cm'\lL  
affiliate 联号；联营公司；附属公司 +c$:#9$ |  
affiliated company 附属公司；联号；联营公司 _FxeZ4\  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 u|cP&^S  
affordability 负担能力 Eh*(N(`  
African Development Bank [AfDB] 非洲开发银行 jG{OLF6 !  
after-acquired property 事后取得的财产 >f'aW  
after-hours dealing 市后交易 
ejc>  
after-tax profit 税后盈利；税后利润；税后溢利 x~Dj2F]  
agency agreement 代理协议 JwQ/A[b  
agency expenses 代理机构的开支 =~>g--^U  
agency fee 代理费 WbwwI)1  
Agency Law 《代理法》 wC?$P  
agent 代理人；承销人 /gn!="J  
agent of company 公司代理人 @b!W8c6  
agent's fee 代理人费；经纪费 *-*SCA`E^=  
aggregate 总计；总数；总体数字 [RF6mWQ  
aggregate amount 总款额；总额 ~jzjJ&O&  
aggregate assets and liabilities 总体资产与负债 OT0IGsJ"'  
aggregate at constant price 按固定价格计算的总体数字 }T-'""*  
aggregate demand 总需求 M!aJKpf  
aggregate gross position 总持仓量 ~=Q^]y,  
aggregate limit 总限额 cn Ohj  
aggregate of salaries tax 合计薪俸税 ~+C)0Yn  
aggregate performance 总体表现；总体业绩 XZ@|(_Z  
aggregate supply 总体供应 *M/:W =,t  
aggregate surplus 总盈余 /;kSa}"Q  
aggregate total 整体总额 )<lQJ#L86a  
aggregate value 总值；合计价值 bct8~dY  
aggregated basis 合计基准 ~1{ppc+  
aggregated net chargeable income 合计应课税入息实额 p-r[M5;-^Q  
aggregation 合并计算；合计；总和 3m| C8:  
aggregation of incomes of husband and wife 夫妇入息合并计算 THARr#1b};  
aggregation of property 财产的总和 O?O=]s u  
agio 差价；贴水 mVFo2^%v  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 BOWBD@y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment u 7:Iv  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 A"z9t#dv@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *E]:VZl  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 +D2I~hC0'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J;=T"C&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 wh)F&@6 R!  
agreement for a settlement 授产协议 &%%ix#iF  
agreement for assignment 转让协议 5YneoM]Q  
agreement for sale 售卖协议；买卖协议 >7PNl\=gG  
agreement for sale and purchase 买卖协议
P)cEYk  
agreement for the payment of interest 支付利息协议 .)SR3?  
agreement for the repayment of money 还款协议 9VanR ::XX  
agreement of reinsurance 再保险协议 :yRv:`r3Lt  
Agricultural Bank of China 中国农业银行 2$ &B@\WY  
air passenger departure tax 飞机乘客离境税 QIg'js$W  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3=yfbO<-  
airport tax 机场税 ITg<u?z_  
alcohol duty 酒精税 ~GcWG4  
alienation 让与；让渡；转让 Cv}^]_`Q  
alimony 生活费；赡养费 NWP!V@WG  
All Ordinaries Index [AOI] 所有普通股指数 }=}wLm#&1  
all risks 全险；综合险 |B^Mj57DO  
All Sales Record for Stock Market 《股票市场成交报告》 JHXkQz[Jb  
Allied Capital Resources Limited 新联财务有限公司 L^r & .N\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ;s;3cC!  
allocation letter 拨款信件 xW]65iav  
allocation of fund 分配款项；预留款项 a9UXg<4  
allocation of profit 利润分配；溢利分配 kIX1u<M~  
allocation warrant 拨款令 s<rV1D  
allotment 分配；配股 Svb>s|D  
allotment notice 股份配售通知；配股通知 #wo *2(  
allotment of shares 股份分配 \h_q]  
allowable 可获宽免；免税的 [h8s0  
allowable business loss 可扣除的营业亏损 %~y>9K  
allowable expenses 可扣税的支出 /M+Du,  
allowance 免税额；津贴；备抵；准备金 +VNk#Z i  
allowance for debts 债项的免税额 aZ+><1TD  
allowance for depreciation by wear and tear 耗损折旧免税额 zgH(/@P  
allowance for funeral expenses 殡殓费的免税额 3%hq<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :PtZKt;~X  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~USt&?  
allowance to debtor 给债务人的津贴 8XG';K_  
alteration of capital 资本更改 .r2*tB).  
alternate trustee 候补受托人 Q@7d:v  
amalgamation 合并 Bp3E)l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <N1wET-  
ambit of charges 征税范围；收费范围 JXM]tV  
amended valuation 经修订的估值 uKd
4+Km  
American Commodities Exchange 美国商品交易所 L,[Q{:CS  
American Express Bank Limited 美国运通银行 OZ+v ~'oD  
American Stock Exchange 美国证券交易所 +[<YE  
amortization 摊销 AYgXqmH~+  
amount due from banks 存放银行同业的款项 a&V;^ /  
amount due from banks abroad 存放海外银行同业的款项 DU0/if9.  
amount due from holding companies 控股公司欠款 .] sJl  
amount due from local banks 存放本港银行同业的款项 ^lAM /   
amount due to banks 银行同业的存款 TS#[[^!S  
amount due to banks abroad 海外银行同业的存款 nYFrp)DLK  
amount due to holding companies 控股公司存款 wD=]U@t`,  
amount due to local banks 本港银行同业的存款 YZj*F-}  
amount due to outport banks 外埠银行同业的存款 >mai v;  
amount for note issue 发行纸币的款额 <S041KF.{6  
amount of bond 担保契据的款额 ]"lB!O~  
amount of consideration 代价款额 7jgj;%  
amount of contribution 供款数额 m1U:&{:^  
amount of indebtedness 负债款额 Rd&DH_<+^  
amount of principal of the loan 贷款本金额
'*`#xNu[  
amount of rates chargeable 应征差饷数额 @p L9a1PJv  
amount of share capital 股本额 xH xTL>,?  
amount of sums assured 承保款额 ~Ix2O  
amount of variation 变动幅度 'gvR?[!t  
amount of vote 拨款数额 n{FjFlX2=  
amount payable 应付款额 %/"n(?$W  
amount receivable 应收款额 |Ha#2pt{bc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #3QPcoxa  
analysis 分析 b7Jxv7$e  
ancillary risk 附属风险 iN[x *A|h  
annual account 周年帐目；周年帐目报表；年度决算；年结 oojl"j4  
annual accounting date 年结日期 z@i4  
annual allowance 每年免税额；年积金；年度津贴；年津 $[A\i<#  
annual balance 年度余额 pYx,*kG:HW  
annual disposable income 每年可动用收入 D]]wJQU2  
annual estimates 周年预算 &cSVOsi  
annual fee 年费 Ic9L@2m  
annual general meeting 周年大会 ,-4NSli  
annual growth rate 年增率；每年增长率 F5Z,Jmi^M  
annual long-term supplement 长期个案每年补助金 d=PX}o^  
annual pensionable emolument 可供计算退休金的年薪 _r*\ BM8y  
annual report 年报 jYFJk&c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [/CGV8+  
annual return 周年报表；周年申报表；每年报税表格 a:fP  
Annual Return Rules 《周年报表规则》 BVw2skOT  
annual review of consumer prices 每年消费物价回顾 ;^5k_\  
annual roll-forward basis 逐年延展方式 motK}G
 
annual salary 年薪  ch8a  
annual statement 年度报表；年度决算表 n4/Wd?#`  
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 f9W:-00QD  
annuitant 年金受益人 
kFv*>>X`  
annuity 年金 Zd6ik&S   
annuity contract 年金合约 P[2!D)A  
annuity on human life 人寿年金 yQiY:SH  
antecedent debt 先前的债项 -GAF
>  
ante-dated cheque 倒填日期支票 x9vSekV  
anticipated expenditure 预期开支 G}fBd  
anticipated net profit 预期纯利 (?fU l$q\  
anticipated revenue 预期收入 <X:JMj+  
anti-inflation measure 反通货膨胀措施 }l|S]m!  
anti-inflationary stance 反通货膨胀立场 kh5a>OX  
apparent deficit 表面赤字 #$I@V4O;#  
apparent financial solvency 表面偿债能力 D\AVZ76F1  
apparent partner 表面合伙人 Uj):}xgi'  
application for personal assessment 个人入息课税申请书 l1)~WqhE}  
application of fund 资金应用 U!aM63F3  
application to release as liquidator and to destruct the books of accounts and documents V4n~Z+k  
申请免除清盘人职务及毁灭帐簿与文件 GtVT^u_  
appointed actuary 委任精算师 H#~gx_^U  
appointed auditor 委任核数师；委任审计师 P>VoA  
appointed trustee 委任的受托人 dU$VRgP/  
appointer 委任人 ;
:P4~R  
apportioned pro rata 按比例分摊 2'DCB{Jv  
apportionment 分配；分摊 5#,H&ui\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Vxh39eW  
apportionment formula 分摊方程式 ]YgR  
apportionment of estate duty 遗产税的分摊 apo)cR  
appraisal 估价；评估 An{>39{  
appreciable growth 可观增长 /MGapmqV9  
appreciable impact 显着影响 *siX:?l  
appreciable increase 可观增长 ~U0%}Bbh  
appreciation 增值；升值 |O{N_-];.  
appreciation against other currencies 相对其他货币升值 ; oyV8P$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eDJnzh83  
appreciation tax 增值税 X0G,tl  
appropriation 拨款；拨用；拨付 ;6W]f([  
appropriation account 拨款帐目 &h-_|N  
Appropriation Bill 拨款法案 MJ|tfQwhx  
appropriation-in-aid system 补助拨款办法 c*;oR$VW  
approved assets 核准资产 C!j3@EZ$  
approved basket stock 认可一篮子证券 "do5@$p|  
approved budget 核准预算 3iCe5VF  
approved charitable donation 认可慈善捐款 7q?ZieR  
approved charitable institution 认可慈善机构 rwRZGd *p  
approved currency 核准货币；认可货币 ^dI;B27E*  
approved estimates 核准预算 CS7b3p!I  
approved estimates of expenditure 核准开支预算 u>*a@3$f  
approved overseas insurer 核准海外保险人 'J,UKK\5  
approved overseas trust company 核准海外信托公司 5/=$p:
E>  
approved pooled investment fund 核准汇集投资基金 r#sg5aS7O|  
approved provident fund scheme 认可公积金计划 ~#r>@C  
approved provision 核准拨款 aZN?V}^+  
approved redeemable share 核准可赎回股份 k=]e7~!  
approved regional stock 认可地区性证券 79T_9}M  
approved retirement scheme 认可退休金计划 * Gg7(cnpw  
approved subordinated loan 核准附属贷款 Ew/MSl6}  
arbitrage 套戥；套汇；套利 &C9IR,&  
arbitrageur 套戥者；套汇者 iWs6 !s!  
arbitrary amount 临时款项 ;6
G]~}>o  
arrangement 措施；安排；协定 O[ma% E*0  
arrears 欠款 v$y\X3)mB  
arrears of pay 欠付薪酬 T}&A-V$  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?Mjs[|  
articles of association 组织章程；组织细则；组织章程细则 T:za},-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .]v>LsbhF  
ascertainment of profit 确定利润 w2s`9  
"Asia Clear" “亚洲结算系统” WLUgiW(0$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 U%h.l  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 h/Mt<5  
Asian Development Fund [ADF] 亚洲发展基金 TO6F  
Asian dollar bond 亚洲美元债券 =XfvPBA  
Asian dollar market 亚洲美元市场 8<VDp Y
  
Asian dollar rate 亚洲美元利率 !db=Iz5)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @]Jq28  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 q8{Bx03m6  
asked price 沽盘；喊价；索价；卖方报价 :Awwt0  
assessable income 应评税入息 Z",0 $Gxu  
assessable loss 应评税亏损 1=5"j]0hY  
assessable profit 应评税利润 +^AdD8U  
assessable value 应评税值 E{,WpU  
assessed profit 估定利润 2*cNd}qr  
assessed value 经评估价值 >ywl()4O  
assessment 评税；评定；估价；评税单 q[U pP`Z%  
assessment number 评税编号；估价编号 vMzL+D2)  
assessment of additional tax 补加税评税 )G2Bx+Z;L  
assessment of performance 业绩评估；实绩评价 Ne u$SP  
Assessor 评税主任 -'&l!23a~  
asset price bubbles 资产价格泡沫 [<@L`ki  
asset-backed securities 具资产保证的证券 V^s, 3C  
assets accretion 资产增值 $_<[kci%  
assets and liabilities 资产与负债 .x=abA$!9  
assets betterment statement 资产递增表；资产改进表 &lzY"Y*hA0  
assets lending 实物放款；有抵押贷款 [G_ ;78  
assets of the company passing on the death 死者去世时转移的公司资产 4e#g{,  
assets pledged as security for liabilities 用作负债抵押的资产 G#7*O`  
assets portfolio 资产投资组合 $O|Xq7dp  
assets price 资产价格 C6e5*S  
assets quality 资产质素 hC$e8t60  
assets realization 资产变现 Es[3Ppz  
assets refinancing arrangement 资产再集资安排 W? G4>zA  
assets securitization 资产证券化 J_)F/S!T  
assets situated outside Hong Kong 在香港以外地方的资产  !XTzsN  
assets stripping 削减资产；拆卖资产 #VhdYDbW  
assets value 资产值 y;az&T  
assignee 承让人 _{o 3y"DZ  
assignment 转让；转让书；转让契 !!.@F;]W  
assignment of interest 权益转让 jZ~girA  
assignment of letters patent and trade mark 专利证书及商标转让 o6u^hG6~'  
assignment of property 物业转让；物业转让书 Mc?_2<u-  
assignment right 转让权 3Dr\ O_`u  
assignor 转让人 3cJ'tRsp<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 
`Am|9LOT  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t ]BG)]  
associate member 附属会员  nS]e  
associated body corporate 相联法人团体 ub?dfS9$_  
associated company 相联公司；联属公司 Ox)<"8M  
associated corporation 相联法团 %s}{5Qcl/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :a8Sy("  
公认会计师公会〔英国〕 =sWK;`  
Association of Futures Exchange Brokers 香港期货经纪协会 IR"C?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7^>~k}H  
association of underwriters 承保人组织 H ezbCwsx&  
assumption of control 接管 U%Fa.bL~  
assurance 担保；保险；转易；转易书 +=W(c8~P  
assurance of interest 权益的转易 BiU>h.4=\(  
at 19XX price 按一九ＸＸ年价格计算 _#~D{91 j:  
at a discount 按赔价计算；按贴水价格计算；打折扣 H7uh"/A
  
at a premium 按溢价计算；按升水价格计算 N!7?D'y   
at call 通知付款；按通知 l(1.Ll  
at constant market price 按固定市价计算 ` 0@m,  
at constant price 按固定价格计算 xZ'C(~t  
at cost 按成本计算 3=wcA/"!  
at current market price 按当时市价计算；按现时市价计算 [Vbdsu9  
at current price 按当时价格计算；按现时价格计算 @Ov}X]ELi  
at factor cost 按要素成本计算；按生产要素成本计算 7b~uU@L`  
at money-of-the-day price 按付款当日价格计算 m2m ;|rr  
at or better 按指定或较佳价位〔买卖指令〕 hrX/,D -c  
at par 按面值计算；平价 j~bNH~3  
at sight 见票即付 `{ Ox=+]M  
at the close 按收市盘 c{kpgN  
at the opening 按开市盘 LTf)`SN %'  
attestation 见证；见证条款 <mJ8~  
at-the-money option 平价期权 0=+feB1T  
attorney 受权人；受托代表人 b|V<Kp  
attornment 新拥有人承认书 &am<_Tn*3  
attributable profit 可归属利润 fx>QP?Z  
attributable share value 可归属股份价值 1TEKq#t;y  
Auckland Stock Exchange 奥克兰证券交易所 }se3y  
auction 拍卖 I`+,I`~u  
auctioneer 拍卖商 "uplk8iCJ  
audit 审计；核数 ?0 cv  
Audit Commission 审计署 <XrXs  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] e6*,MnqBh  
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〕 W
Xo bh  
audit review 帐目审查 F(j;|okf;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \hBzQ%0  
audited account 审计帐目；经审计的帐目 SDbkPx  
audited annual account 经审计的周年帐目 %V
1jM  
audited balance sheet 经审计的资产负债表 ;P'5RCqj  
auditor 核数师；核数主任；审计师 Y{~`g(~9_A  
auditor's certificate 核数师证明书；审计师证明书 <0Y<9+g!  
auditor's report 核数师报告；审计师报告 K:13t|  
Aussie bond 澳元债券 ,5U[#6^  
austerity budget 紧缩预算 "kFNOyj3\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 NVQ.;"2w  
Australia All Ordinaries Index 澳洲所有普通股票指数 pSAtn  
Australian Dollar [AUD] 澳元 ,n%b~.$:v5  
Australian Options Market 澳大利亚期权市场  O,7S1  
Australian Securities Commission 澳洲证券事务监察委员会 3;jxIo$,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 83]m/
Iz  
Australian Stock Exchange 澳大利亚证券交易所 ]D~I
bv{Y  
Austrian Schilling [ATS] 奥地利先令 K/(QR_@?  
authentication 认证；鉴证 e2fv%  
authority to purchase 委托购买证；委购书 2WLLI8  
authorization 认可；核准；授权；授权书 nWc@ufY  
authorization by direction 指示授权 eKuF7Oo  
authorization by instruction 指令授权 3zmbx~| =\  
authorization by warrant 令状授权 $[Ut])4 ~  
authorization of unit trust 单位信托的认可 .p Mwa  
authorized agent 指定代理人 :W>PKW`^  
authorized capital 法定资本 =i}lh}(  
authorized clerk 出市员 Z0M,YSnz  
authorized dealer 认可交易商 JPL`/WA0  
authorized financial institution 认可财务机构 1.N2!:&G|  
authorized fund 认可基金 ^?0'\
Z  
authorized fund house 获授权的基金公司；认可基金公司 W8x&:5Fc)3  
authorized institution 认可机构 Xhyn! &H5  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 VcsMDa  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \-Xtbm  
authorized insurer 获授权保险人；获认可承保人 3_9CREZCl  
authorized investment 特准投资项目 Z{t `f[  
authorized person 获授权人 PZ#up{[o  
authorized representative 获授权代表 BK)<~I  
authorized share capital 法定股本 *Ej;}KSv  
automated quotation system 自动报价系统 0nBDF79  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }%c>Hh  
自动交易系统〔香港期货交易所有限公司〕 |Y6;8e`H  
automatic adjustment mechanism 自动调整机制 MtF^}/0w!`  
automatic adjustment system 自动调整系统 =[:E  
Automatic Clearing House 自动票据交换所
' -9=>  
automatic exchange rates accumulation system 自动化汇率累集系统 O> _ F   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 qnQ".  
automatic teller machine [ATM] 自动柜员机 y8C8~-&OK  
autopay 自动转帐 'C`Ykjf  
available assets 可用资产 4*o?2P$Q  
available fiscal reserve 现存财政储备 _u;pD-  
available profit 可用利润 G$KQgUN~[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 hi(e%da  
average 平均；平均数；海损 cL%"AVsj >  
average basic salary 平均基本薪金 >hSu1s:  
average consumer expenditure 平均消费开支；一般消费开支 Jqgm>\y  
average cost 平均成本 0;)Q  
average cost of land production 增辟土地平均成本 - q(a~Ge  
average daily turnover 平均每日成交额 k;JDVRL  
average daily wage rate 平均每日工资率 -{C Gn5]_#  
average expenditure pattern 平均开支模式 ShlTMTgS  
average growth rate 平均增长率 X!ldL|Ua%  
average net fixed assets 固定资产平均净值 @vib54G  
average of relatives 相对价格平均数 R i,_x  
average price 平均价格 (GGosXU-v  
average propensity to consume 平均消费倾向；一般消费倾向 *_J{_7pwe  
average propensity to save 平均储蓄倾向；一般储蓄倾向 _<F;&(o  
average rate 平均率 N^wHO<IO1  
average revenue 平均收入；平均收益 =j~:u.hc'  
average stock 平均库存；平均存货
j+dQI_']x  
average yearly rent 平均年租 ;; {K##^l  
avoidance of double taxation 避免双重课税 N(yd<Mw  
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 L AA(2  
|& jrU-(  
给你加分了