一些有用的会计术语(也不知道发的地方对不对)A

A: /ll2lyS+  
A share Ａ股；甲类股份 $yi[wwf4  
abatement of tax 减税；减扣免税额 vr$zYdV>  
ABN AMRO Bank N.V. 荷兰银行 M#5*gWfq9  
above-the-line expenditure 线上项目支出；经常预算支出 ?!{nNJ  
above-the-line receipt 线上项目收入；经常预算收入 w%NT 0J  
ABSA Asia Limited 南非联合亚洲有限公司 8euh]+  
absolute change 绝对数值变更 Z4ZR]eD  
absolute expenditure 实际开支 _l$1@  
absolute guideline figure 绝对准则数字 pn._u`xMV  
absolute interest 绝对权益 Fb^Ae6/i  
absolute order of discharge 绝对破产解除令 4Up3x+bg  
absolute profit margin 绝对利润幅度 x392uS$#  
absolute value 实值；绝对值 jWX^h^
n7K  
absolutely vested interest 绝对既得权益 G^6\OOSy  
absorbed cost 已吸收成本；已分摊成本 D$vP&7pOr4  
absorption 吸收；分摊；合并 fN
-y8  
absorption rate 吸收率；摊配率；分摊率 XVRtfo  
ACB Finance Limited 亚洲商业财务有限公司 V1 :aR3*!  
acceptable form of reciprocity 合理的互惠条件 B|zVq=l~  
acceptable rate 适当利率；适当汇率 W4ygJL7 6  
acceptance agreement 承兑协议 b~L8m4L  
acceptance for honour 参加承兑 -gzY~a  
acceptor 承兑人；接受人；受票人 jwW6m@+  
acceptor for honour 参加承兑人 F VVpyB|  
accident insurance 意外保险 LL}b]B[  
Accident Insurance Association of Hong Kong 香港意外保险公会 * SHQ[L4{  
accident insurance scheme 意外保险计划 l}aJRG6U  
accident year basis 意外年度基准 re%MT@L#  
accommodation 通融；贷款 D,<#pNO_  
accommodation bill 通融票据；空头票据 `(dRb  
accommodation party 汇票代发人 OZc.Rtgc  
account balance 帐户余额；帐户结余 [h=[@ji
B  
account book 帐簿 $mF(6<w  
account collected in advance 预收款项 F# a)"$j;  
account current book 往来帐簿 E~| XY9U36  
account of after-acquired property 事后取得的财产报告 ,iYKtS3  
account of defaulter 拖欠帐目 ;A3aUN;"I  
account payable 应付帐款 BGSqfr1F  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5"cYZvGkJ  
account receivable 应收帐款 >_m4 idq1  
account receivable report 应收帐款报表 @?gN &Z)I  
account statement 结单；帐单；会计财务报表 iJsa;|2/  
account title 帐户名称；会计科目 ^;xO-;q  
accountant's report 会计师报告 *]u
j0@S  
Accountant's Report Rules 会计师报告规则 (d@ =   
accounting and auditing procedure 会计与审计程序；会计与核数程序 1 xu2$x.b  
Accounting Arrangements 《会计安排》 e|~s'{3  
accounting basis 会计基础 J ;e/S6l  
accounting by Official Receiver 破产管理署署长呈交的帐目 UZqQ|3  
Accounting Circular 《会计通告》 : ~R:[T2P  
accounting class 会计类别 y9@DlK  
accounting date 记帐日期；会计结算日期 .:(N1n'>1  
accounting for money 款项核算 `& (Fy  
Accounting Officer 会计主任 S$egsK"~  
accounting period 会计报告期；会计期 Ts~)0  
accounting policy 会计政策；会计方针 tc%0yr9  
accounting practice 会计惯例 !~5=tK  
accounting principle 会计准则 "v9i;Ba>+  
accounting record 会计记录 ap% Y}  
accounting report 会计报告 4[$D3,A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3~uWrZ.u  
Accounting Society of China 中国会计学会 GA.4'W^&a  
accounting statement 会计报表 rdY/QvP0=  
accounting system 会计制度；会计系统 x.:k0;%Q  
accounting transaction 会计事项；帐务交易
R{hq1-  
accounting treatment 会计处理 9"RGf 1]  
accounting year 会计年度 Jc74A=sT  
accretion 增值；添加 ?4&C)[^  
accrual 应计项目；应累算数目 1MF0HiC  
accrual basis 应计制；权责发生制 61}hB>TT:  
accrual basis accounting 应计制会计；权责发生制会计 (wtw1E5X  
accrue 应累算；应计 ^9zFAY.|  
accrued benefit 应累算利益 z/IZ ;K_e  
accrued charges 应计费用 "VfV;)]|w  
accrued cumulative preference share dividend 应累算的累积优先股股息 EgY yvS)  
accrued expenses 应累算费用 J BN_Upat  
accrued interest payable 应付利息；应计未付利息 a!?&8$^<  
accrued interest receivable 应收利息；应计未收利息 }s7ibm'  
accrued right 累算权益 ncy?w e  
accruing profit 应累算的利润 aRh1Q=^@(4  
accumulated fiscal reserve 累积财政储备 'J=knjAT  
accumulated profit 累积利润；滚存溢利 CaV>\E)  
accumulated reserve 累积储备 .!&S{;Vv?W  
accumulation of surplus income 累积收益盈余 F~Z~OqCS  
acquired assets 既得资产 +#/`4EnI  
acquisition 收购；购置；取得 O@gHx!L  
acquisition cost 购置成本 )U':NV2  
acquisition expenses 购置费用 1sHaG  
acquisition of 100% interest 收购全部股权 bR*/d-v^  
acquisition of control 取得控制权 jRv j:H9  
acquisition of fixed assets 购置固定资产 xqAXfJ.  
acquisition of shell “买壳” ~1`ZPLVG  
acquisition price 收购价 FlPPz  
act of God 天灾 +l,6}tV9  
acting partner 执事合伙人 o3oA
k10  
active market 买卖活跃的市场；交投畅旺的市场；旺市 YV 5kzq  
active partner 积极参与的合伙人 t;~H6  
active trading 交投活跃 E{-W#}#  
actual circulation 实际流通 fcC?1M[BP~  
actual cost 实际成本 >[U.P)7;  
actual expenditure 实际开支；实际支出 *k7vm%#ns  
actual income 实际入息；实际收入；实际收益 ; {P"~(S%  
actual market 现货市场 1 =cFV'  
actual price 现货价；实际价格 PilV5Gg  
actual profit 实际利润 %N, P? ,U  
actual quotation 实盘；实际价位；实际报价 wv~?<DF
 
actual year basis 按实际年度计算 yye(^  
actuals 实货 W,[b:[~v  
actuarial investigation 精算调查 r,`59  
actuarial principle 精算原则 @Q=P6Rz {S  
actuarial report 精算师报告 '[6o(~*  
Actuarial Society of Hong Kong 香港精算学会 \>>^eZ  
actuarial valuation 精算师估值 {m&8Viq1  
actuary 精算师 ezOZHY>|#  
ad referendum agreement 暂定协议；有待覆核的协定 w?+v+k\  
ad valorem duty 从价税；按值征税 96&Y  
ad valorem duty system 从价税制 i7m=V T  
ad valorem fee 从价费 +-|D$@8S  
ad valorem tariff 从价关税 \40d?N#D  
additional allowance 额外免税额 );cu{GY  
additional amount for unexpired risk 未过期风险的额外款额 vX'@we7Q{  
additional assessable profit 补加应评税利润  EK:s#  
additional assessment 补加评税 @YMQbjbr  
additional commitment 额外承担 J
mR) g  
additional commitment vote 额外承担拨款 t[.wx.y&0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 G}lP'9/  
additional dependent parent allowance 供养父母额外免税额 WG_20JdJY  
additional provision 额外拨款 N!`8-ap\^  
additional stamp duty 附加印花税 A|D]e)/6+B  
additional tax 补加税罚款；补加税款 \*_@`1m  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4G%!t`?q  
adjudged bankrupt 被裁定破产 ~<%/)d0  
adjudicated bankrupt 裁定破产人 DB^"iof
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fnUR]5\tc  
adjudication of bankruptcy 裁定破产；宣告破产 -UPl
QL  
adjudication of insolvency 裁定无力偿还债务 3]X9 z  
adjusted actual 经调整的实数；调整后的实数 Ifc}=:nr  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?QnVWu2K  
adjusted figure 经调整的数字；调整后的数额 SnhB$DG  
adjusted liabilities 经调整的负债；调整后的负债
B f_oIc  
adjusted loss 经调整的亏损；调整后的亏损 ;bZIj`D(  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 !"dbK'jb^  
adjusted profit 经调整的利润；调整后的利润 SQZUkKfb  
adjusted surplus 经调整的盈余额；调整后的盈余额 u I \zDR  
adjusted value 经调整的价值；调整后的价值 ||lI_B  
adjustment 调整；修订；理算〔保险〕 g]z[!&%Ahs  
adjustment centre 调剂中心 iZVMDJ?(Z]  
adjustment lag 调整过程的时间差距；调整时差 B~/LAD_  
adjustment mechanism 调整机制 4RH'G
nLa  
adjustment of loss 亏损调整 eDm~B(G$  
adjustment process 调整过程；调整程序 C(7Y5\"P  
adjustment range 调整幅度 +!I7(gL  
administered exchange rate 受管制汇率 -bamNw>|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MBbycI,  
administration expenses 行政费用 +n ${6/  
administration fee 手续费；行政费 }^Unx W  
administration in bankruptcy 破产管理 e%v<nGN.-  
administration order 遗产管理令 jDp]}d|f)  
administrator 管理人；遗产管理人 J#0oL_xY#  
administrator of the estate 遗产管理人 C^hHt,&  
admission of debt 债项承认书 EzDj,!!<w  
admission of proof 接纳债权证明 `J>76WN  
advance 放贷款项；垫付款项；预支款项；预付款项 5PJB<M_m:  
advance account 暂支帐目；预付款帐户 :.-z) C}  
advance compensation 预付补偿金 o|s JTY  
advance from shareholder 股东垫款 #L{+
V?  
advance pending reimbursement 预支以待日后付还 r~sx]=/  
advanced economy 先进经济体系 m})q8b!S  
advancement 预付；预付财产 %G<!&E!0h  
advances warrant 垫款令 0 gyg  
advancing 贷出 +P7A`{Ae  
adverse balance 逆差 T41&;?-  
adverse exchange 逆汇 ]to"X7/
 
advertisement addressed to shareholders 在报章刊登的致股东通告 ::y+|V/  
advice for collection 托收通知书 xb!h?F&  
advice of drawing 提款通知书；汇票通知书 (O N \-*  
advice of payment 付款通知 ,_ XDCu @  
Advisory Committee [Securities and Futures Commission] UXXN\D  
谘询委员会〔证券及期货事务监察委员会〕 uhuwQS=X  
Advisory Committee on Diversification 经济多元化谘询委员会 ZD9UE3-  
affidavit 誓章；遗产申报誓章 ~h~K"GbC?  
affidavit of no receipt 述明无收款的誓章 Fr}e-a  
affiliate 联号；联营公司；附属公司 Y2 &N#~l*  
affiliated company 附属公司；联号；联营公司 T4dYC'z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 qIwI
]ub~  
affordability 负担能力 3 <V{.T  
African Development Bank [AfDB] 非洲开发银行 # $:ddOY  
after-acquired property 事后取得的财产 |\ 1?CYx  
after-hours dealing 市后交易 9E (VU.  
after-tax profit 税后盈利；税后利润；税后溢利 8 oHyNo  
agency agreement 代理协议 \(a9rZ9  
agency expenses 代理机构的开支 cJ G><'  
agency fee 代理费 g<[_h(xDeG  
Agency Law 《代理法》 G\\zk  
agent 代理人；承销人 }mjJglK!N  
agent of company 公司代理人 OE!:`Bo3T  
agent's fee 代理人费；经纪费 GfAt-huL(  
aggregate 总计；总数；总体数字 T,72I  
aggregate amount 总款额；总额 !A"`jc~x:  
aggregate assets and liabilities 总体资产与负债 rSIb1z
J  
aggregate at constant price 按固定价格计算的总体数字 8@)/a  
aggregate demand 总需求 Hp_3BulS<  
aggregate gross position 总持仓量 ,`/J1(\nd  
aggregate limit 总限额 O[3AI^2  
aggregate of salaries tax 合计薪俸税 t6;Ln().Hw  
aggregate performance 总体表现；总体业绩 um@RaU  
aggregate supply 总体供应 zaX!f~;"  
aggregate surplus 总盈余 A#W%ud4  
aggregate total 整体总额 71+J{XOC  
aggregate value 总值；合计价值 K?_4|  
aggregated basis 合计基准 TxhTK5#f  
aggregated net chargeable income 合计应课税入息实额 XelY?Ph,,  
aggregation 合并计算；合计；总和 -{>Nrx|  
aggregation of incomes of husband and wife 夫妇入息合并计算 [=Wn7cr  
aggregation of property 财产的总和 5|ih>?C/(  
agio 差价；贴水 (Al.hEs'  
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》 L&qzX)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #,O<E@E  
《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》 ;T}#-`O_Im  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }Po&6^  
《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》 0px@3/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =KwG;25hX  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 eR(PY{  
agreement for a settlement 授产协议 J!,5HJh1  
agreement for assignment 转让协议 =5EG}@  
agreement for sale 售卖协议；买卖协议 jNN$/ZWm  
agreement for sale and purchase 买卖协议 "Hmo`EB0  
agreement for the payment of interest 支付利息协议 /xjHzva^ w  
agreement for the repayment of money 还款协议 J{=by]-rD,  
agreement of reinsurance 再保险协议 --0z"`@{  
Agricultural Bank of China 中国农业银行 /vFw5KUu  
air passenger departure tax 飞机乘客离境税 _9E7;ew  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;m}lmq,  
airport tax 机场税 @3bQ2jn   
alcohol duty 酒精税 ?lzg )88I  
alienation 让与；让渡；转让 n 5NkjhP~Z  
alimony 生活费；赡养费 )< ~1AL  
All Ordinaries Index [AOI] 所有普通股指数 QQKvy0?1  
all risks 全险；综合险 Cw]Q)rX{  
All Sales Record for Stock Market 《股票市场成交报告》 JBdZ]  
Allied Capital Resources Limited 新联财务有限公司 !!ZNemXct$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -OZRSjmY  
allocation letter 拨款信件 5gg_c?Vh/  
allocation of fund 分配款项；预留款项 v709#/cR  
allocation of profit 利润分配；溢利分配 %@L(A1"#D  
allocation warrant 拨款令 lhAwTOn`Q  
allotment 分配；配股 ]*pALT6  
allotment notice 股份配售通知；配股通知 65RWaz;|  
allotment of shares 股份分配 MpM-xz~  
allowable 可获宽免；免税的 E.?|L-fy  
allowable business loss 可扣除的营业亏损 /4j'?hB<g  
allowable expenses 可扣税的支出 3Juhn5&N  
allowance 免税额；津贴；备抵；准备金 HoGrvt<:.P  
allowance for debts 债项的免税额 WO*YBH@  
allowance for depreciation by wear and tear 耗损折旧免税额 }U'fPYYi8  
allowance for funeral expenses 殡殓费的免税额 yqqP7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L<Q1acoZm  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;$(a+?  
allowance to debtor 给债务人的津贴 +bvY*^i  
alteration of capital 资本更改 .:c^G[CQ^9  
alternate trustee 候补受托人 7|3Z+#|T  
amalgamation 合并 _s!(9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 in-/  
ambit of charges 征税范围；收费范围 qg
w:Q  
amended valuation 经修订的估值 5aw#!K=J'  
American Commodities Exchange 美国商品交易所 w-[WJ:2.  
American Express Bank Limited 美国运通银行 02&mM%#  
American Stock Exchange 美国证券交易所 bF:vD&Sf  
amortization 摊销 Zb`}/%\7  
amount due from banks 存放银行同业的款项 w:Fes  
amount due from banks abroad 存放海外银行同业的款项 RX:\@c&  
amount due from holding companies 控股公司欠款 kRnh20I  
amount due from local banks 存放本港银行同业的款项 N(Us9  
amount due to banks 银行同业的存款 5xP\6Nx6&5  
amount due to banks abroad 海外银行同业的存款 *G$tfb(  
amount due to holding companies 控股公司存款 [V()7  
amount due to local banks 本港银行同业的存款 UaCEh?D+Y  
amount due to outport banks 外埠银行同业的存款 Os9xZ  
amount for note issue 发行纸币的款额 h<i.@&  
amount of bond 担保契据的款额 nJ.pPzH2g  
amount of consideration 代价款额 InMeD[*^  
amount of contribution 供款数额 V@<tIui$  
amount of indebtedness 负债款额 5KU}dw>*g  
amount of principal of the loan 贷款本金额 13s!gwE)  
amount of rates chargeable 应征差饷数额 AV AF!Z  
amount of share capital 股本额 q~.\NKc  
amount of sums assured 承保款额 =jip* E^  
amount of variation 变动幅度 ,JRYG<O_T  
amount of vote 拨款数额 -]\%a=]  
amount payable 应付款额 L.lmbxn  
amount receivable 应收款额 R3wK@D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~my\{q  
analysis 分析 !Pt|Hk dr  
ancillary risk 附属风险 #ldNWwvRGj  
annual account 周年帐目；周年帐目报表；年度决算；年结 4(2}O-~  
annual accounting date 年结日期 rE[*iq,#  
annual allowance 每年免税额；年积金；年度津贴；年津 p+#J;.  
annual balance 年度余额 O9oVx4=  
annual disposable income 每年可动用收入 +"Ek? )?  
annual estimates 周年预算 Yt!UIl\<  
annual fee 年费 _Qs)~  
annual general meeting 周年大会 Lie\3W  
annual growth rate 年增率；每年增长率 e-H:;m5R  
annual long-term supplement 长期个案每年补助金 25*/]iu  
annual pensionable emolument 可供计算退休金的年薪 J`;G9'n2  
annual report 年报 ,ju1:`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8$-Wz:X&  
annual return 周年报表；周年申报表；每年报税表格 :51Q~5
k4  
Annual Return Rules 《周年报表规则》 P~iu|j  
annual review of consumer prices 每年消费物价回顾 cysYjuI i  
annual roll-forward basis 逐年延展方式 F4>}mIA  
annual salary 年薪 il\#R%';5  
annual statement 年度报表；年度决算表 Lo @mQ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0@{K'm/  
annuitant 年金受益人 O[3J Px  
annuity 年金 UL$^zR3%d  
annuity contract 年金合约 =:v\}/  
annuity on human life 人寿年金 C78YHjy  
antecedent debt 先前的债项 jwyJ=W-  
ante-dated cheque 倒填日期支票 rPkV=9ull,  
anticipated expenditure 预期开支 bV|:MW<Wv  
anticipated net profit 预期纯利 /A[AHJ<[?  
anticipated revenue 预期收入 AnG/A!G  
anti-inflation measure 反通货膨胀措施 _sbZyL  
anti-inflationary stance 反通货膨胀立场 ~<Uwumv  
apparent deficit 表面赤字 tx Lo=  
apparent financial solvency 表面偿债能力 KQaw*T[Q3w  
apparent partner 表面合伙人 fyYT#r  
application for personal assessment 个人入息课税申请书 c^}gJ  
application of fund 资金应用 yAG4W[  
application to release as liquidator and to destruct the books of accounts and documents D$;mur'  
申请免除清盘人职务及毁灭帐簿与文件 j\f;zb?F  
appointed actuary 委任精算师 }
4ijLX>b  
appointed auditor 委任核数师；委任审计师 'g^;_=^G  
appointed trustee 委任的受托人 9 Bz~3  
appointer 委任人 BQ,]]}e43z  
apportioned pro rata 按比例分摊 p82&X+v/p  
apportionment 分配；分摊 -lRXH7|X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \=v7'Hp  
apportionment formula 分摊方程式 XUfj 0  
apportionment of estate duty 遗产税的分摊 R0_%M  
appraisal 估价；评估 X3%7VFy9  
appreciable growth 可观增长 @fRB0m"3  
appreciable impact 显着影响 ?o$6w(]''  
appreciable increase 可观增长 -OZXl  
appreciation 增值；升值 zGj0'!!-  
appreciation against other currencies 相对其他货币升值 Uc!}D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -uqJ~gD  
appreciation tax 增值税 Ex^7`-2,B  
appropriation 拨款；拨用；拨付 #JYv1F  
appropriation account 拨款帐目 ^O6PZm5J}  
Appropriation Bill 拨款法案 $d{{><  
appropriation-in-aid system 补助拨款办法 *5hg}[n2  
approved assets 核准资产 !h}x,=`z/  
approved basket stock 认可一篮子证券 *J=`"^BO  
approved budget 核准预算 52q@&')D4M  
approved charitable donation 认可慈善捐款 s[nXr  
approved charitable institution 认可慈善机构 BC%t[H} >R  
approved currency 核准货币；认可货币 ])'22sY  
approved estimates 核准预算 k+'Rh'>  
approved estimates of expenditure 核准开支预算 YDyOhv  
approved overseas insurer 核准海外保险人 .d^8w97  
approved overseas trust company 核准海外信托公司 &sh %]o8  
approved pooled investment fund 核准汇集投资基金 gsGwf[XdJ  
approved provident fund scheme 认可公积金计划 1,T8@8#  
approved provision 核准拨款 Eh#W*Bg  
approved redeemable share 核准可赎回股份 M['8zN  
approved regional stock 认可地区性证券 B<xBuW  
approved retirement scheme 认可退休金计划 -@Mr!!t?N  
approved subordinated loan 核准附属贷款 fBR,Oneo  
arbitrage 套戥；套汇；套利 lV]hjt-L 2  
arbitrageur 套戥者；套汇者 lJpD>\$}@R  
arbitrary amount 临时款项 ~zi6wu(3  
arrangement 措施；安排；协定 @ >%I\  
arrears 欠款 q%bNT  
arrears of pay 欠付薪酬 L:IaJ?+?  
arrears of revenue 逾期未收税款；逾期未收的帐项 73A1+2  
articles of association 组织章程；组织细则；组织章程细则 l6:k|hrm;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D!Owm&We  
ascertainment of profit 确定利润 Ry,_%j3  
"Asia Clear" “亚洲结算系统” R4 ;^R  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]BP"$rs  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 F]N9ZWn/  
Asian Development Fund [ADF] 亚洲发展基金 >#Y8#-$zc  
Asian dollar bond 亚洲美元债券 %g^dB M#  
Asian dollar market 亚洲美元市场 k+5:fB)z  
Asian dollar rate 亚洲美元利率 k=Pu4:RF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $^INl0Pg  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 zC(DigN  
asked price 沽盘；喊价；索价；卖方报价 ]t\fw'  
assessable income 应评税入息 Mou>|U1e"  
assessable loss 应评税亏损 *JZU 0Xb  
assessable profit 应评税利润 1>c`c]s3  
assessable value 应评税值 }at8b ^  
assessed profit 估定利润 /~{8/u3  
assessed value 经评估价值 Vx;f/CH3!  
assessment 评税；评定；估价；评税单 Bbz#$M!:  
assessment number 评税编号；估价编号 U O YM  
assessment of additional tax 补加税评税 1RY}mq  
assessment of performance 业绩评估；实绩评价 _Fe
LSk.  
Assessor 评税主任  4>uz'j<  
asset price bubbles 资产价格泡沫 oil s;*q  
asset-backed securities 具资产保证的证券 R{NmWj['Mg  
assets accretion 资产增值 'C]zB'H=  
assets and liabilities 资产与负债 [(BA:x1  
assets betterment statement 资产递增表；资产改进表 Nj1vB;4Nx  
assets lending 实物放款；有抵押贷款 <8|vj2d2  
assets of the company passing on the death 死者去世时转移的公司资产 br.jj  
assets pledged as security for liabilities 用作负债抵押的资产 { .B^  
assets portfolio 资产投资组合 f$Q#xlQM  
assets price 资产价格 /d%&s^M:  
assets quality 资产质素 ^DS9D:oE  
assets realization 资产变现 h$)!eSu  
assets refinancing arrangement 资产再集资安排 +M$2:[xRT  
assets securitization 资产证券化 TW(rK&  
assets situated outside Hong Kong 在香港以外地方的资产 W @Y$!V<  
assets stripping 削减资产；拆卖资产 \S[:  
assets value 资产值  j/TsHJ=  
assignee 承让人 -MbnYs)  
assignment 转让；转让书；转让契 Us+|L|/  
assignment of interest 权益转让 >M<rr!|  
assignment of letters patent and trade mark 专利证书及商标转让 >:4}OylhM  
assignment of property 物业转让；物业转让书 =SA@3)kHH  
assignment right 转让权 IVzJ|  
assignor 转让人 pFXDo4eH  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 9w[7X"#n  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 A7>0Pn%D3  
associate member 附属会员 3Ew-Ia%A  
associated body corporate 相联法人团体 vRp =L54z  
associated company 相联公司；联属公司 V.Dqbv  
associated corporation 相联法团 g05:A0X#  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;JDn1(6  
公认会计师公会〔英国〕 \9geDX9A  
Association of Futures Exchange Brokers 香港期货经纪协会 [?r`8K2!,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?;i O  
association of underwriters 承保人组织 z\*ii<-@  
assumption of control 接管 +yiGZV/X  
assurance 担保；保险；转易；转易书 rBye%rQRq  
assurance of interest 权益的转易 1/c7((]7(,  
at 19XX price 按一九ＸＸ年价格计算 mg[=~&J^  
at a discount 按赔价计算；按贴水价格计算；打折扣 PEW^Vl-6q  
at a premium 按溢价计算；按升水价格计算 W&q]bi@C  
at call 通知付款；按通知 ` :eXXE  
at constant market price 按固定市价计算 ~b+4rYNxU_  
at constant price 按固定价格计算 4.$<o/M  
at cost 按成本计算 HUuL3lYka  
at current market price 按当时市价计算；按现时市价计算 ?k<i e2  
at current price 按当时价格计算；按现时价格计算 tH,}_Bp  
at factor cost 按要素成本计算；按生产要素成本计算 Li(}_  
at money-of-the-day price 按付款当日价格计算 4`)`%R$  
at or better 按指定或较佳价位〔买卖指令〕 EpB2?XGA  
at par 按面值计算；平价 8fKt6T  
at sight 见票即付 `YVdIDl]  
at the close 按收市盘 YK!nV ,  
at the opening 按开市盘 f;!1=/5u-  
attestation 见证；见证条款 <]eWr:;  
at-the-money option 平价期权 sDTCV8"w  
attorney 受权人；受托代表人 n"N!76  
attornment 新拥有人承认书 ~Os"dAgZFY  
attributable profit 可归属利润 oFB~)}f<v  
attributable share value 可归属股份价值 V%g$LrLVe  
Auckland Stock Exchange 奥克兰证券交易所 6Db1mvSe  
auction 拍卖 1Y6<i8  
auctioneer 拍卖商 } 1^/[?  
audit 审计；核数 6T! *YrS  
Audit Commission 审计署 2Vas`/~u~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "
*CQ<@+  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 Vcz ExP  
audit review 帐目审查 w{f!t8C*s  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 sXDS_Q  
audited account 审计帐目；经审计的帐目 =o^oMn  
audited annual account 经审计的周年帐目 8ME_O~,N  
audited balance sheet 经审计的资产负债表 2~Z P[wr  
auditor 核数师；核数主任；审计师 FPE[}  
auditor's certificate 核数师证明书；审计师证明书 57k@]3 4  
auditor's report 核数师报告；审计师报告 kA1]o  
Aussie bond 澳元债券 |6'(yn  
austerity budget 紧缩预算 I:CnOpR>A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 mYJ%gdTpo  
Australia All Ordinaries Index 澳洲所有普通股票指数 srXGe`VL  
Australian Dollar [AUD] 澳元 HhDiGzOSi  
Australian Options Market 澳大利亚期权市场 Tjma'3H*T0  
Australian Securities Commission 澳洲证券事务监察委员会 eu@hmR8T  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 WF,<7mx=-  
Australian Stock Exchange 澳大利亚证券交易所 c?A(C#~ z  
Austrian Schilling [ATS] 奥地利先令 <^snS,06  
authentication 认证；鉴证 `[3Iz$K=  
authority to purchase 委托购买证；委购书 28[hp[<  
authorization 认可；核准；授权；授权书 VHwb 7f]gq  
authorization by direction 指示授权 B38_1X7  
authorization by instruction 指令授权 EtvZk9d6h*  
authorization by warrant 令状授权 vM!lL6T:  
authorization of unit trust 单位信托的认可 #_0OYL`(mE  
authorized agent 指定代理人 (JHzwI8+  
authorized capital 法定资本 =># S7=  
authorized clerk 出市员 Cj"+` C)l  
authorized dealer 认可交易商 <aR9,:  
authorized financial institution 认可财务机构 n[8ju,=  
authorized fund 认可基金 c,pR+DP  
authorized fund house 获授权的基金公司；认可基金公司 <^q4^Q[  
authorized institution 认可机构 2eo]D?}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 LsH&`G^<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 A]L;LkEM  
authorized insurer 获授权保险人；获认可承保人 7ZarXv z  
authorized investment 特准投资项目 4scY8(1  
authorized person 获授权人 H^z6.!$m  
authorized representative 获授权代表 mz$)80ly  
authorized share capital 法定股本 Bd jo3eX  
automated quotation system 自动报价系统 c]LE9<G  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <wWZ]P2]  
自动交易系统〔香港期货交易所有限公司〕 L;N)l2
m.\  
automatic adjustment mechanism 自动调整机制 Q%)da)0:c  
automatic adjustment system 自动调整系统 #$7d1bx  
Automatic Clearing House 自动票据交换所 Xu\FcQ{  
automatic exchange rates accumulation system 自动化汇率累集系统 12qX[39/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 DuX7
 
automatic teller machine [ATM] 自动柜员机 {`?C5<r  
autopay 自动转帐 *'4+kj7>  
available assets 可用资产 %EkV-%o*  
available fiscal reserve 现存财政储备 pxP,cS  
available profit 可用利润 ]D_"tQ?i  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 bC*( ,n<'  
average 平均；平均数；海损 6-#<*Pg  
average basic salary 平均基本薪金 (3a]#`Q  
average consumer expenditure 平均消费开支；一般消费开支 OXcQMVa 6  
average cost 平均成本 Dx`-Kg_p  
average cost of land production 增辟土地平均成本 ;D.a |(Q  
average daily turnover 平均每日成交额 le60b@2G0  
average daily wage rate 平均每日工资率 S.&=>   
average expenditure pattern 平均开支模式 =j#1HI=Fe  
average growth rate 平均增长率 D=Ia$O0.  
average net fixed assets 固定资产平均净值 ln4gkm<]t  
average of relatives 相对价格平均数 C".nB12  
average price 平均价格 f$#--*  
average propensity to consume 平均消费倾向；一般消费倾向 gS{hfDpk,h  
average propensity to save 平均储蓄倾向；一般储蓄倾向 %N+8K  
average rate 平均率 /$ Gp<.z  
average revenue 平均收入；平均收益 zURxXo/\V  
average stock 平均库存；平均存货 cV^r_E\m  
average yearly rent 平均年租 "Kky|(EQ$$  
avoidance of double taxation 避免双重课税 N
fe  
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 JxI\ss?O  
Itq248+Ci  
给你加分了