一些有用的会计术语(也不知道发的地方对不对)A

A: eV5 e:9  
A share Ａ股；甲类股份 Zws[C  
abatement of tax 减税；减扣免税额 S!Bnz(z  
ABN AMRO Bank N.V. 荷兰银行 ;5dA  
above-the-line expenditure 线上项目支出；经常预算支出 bxc!x>)  
above-the-line receipt 线上项目收入；经常预算收入 SuJa?VU1w  
ABSA Asia Limited 南非联合亚洲有限公司 fD* ?JzVY  
absolute change 绝对数值变更 q
x'F9I  
absolute expenditure 实际开支 t&>eZ"  
absolute guideline figure 绝对准则数字 _xz>O[unf  
absolute interest 绝对权益 'pa8h L  
absolute order of discharge 绝对破产解除令 B]nu \!  
absolute profit margin 绝对利润幅度 EYy|JT]B  
absolute value 实值；绝对值 }i F|NIV  
absolutely vested interest 绝对既得权益 oC  }  
absorbed cost 已吸收成本；已分摊成本 3vc2t6S%*  
absorption 吸收；分摊；合并 )b=m|
A GX  
absorption rate 吸收率；摊配率；分摊率 uQmt
d  
ACB Finance Limited 亚洲商业财务有限公司 J|uSj/8  
acceptable form of reciprocity 合理的互惠条件 S-7ryHH*0  
acceptable rate 适当利率；适当汇率  _(_U=  
acceptance agreement 承兑协议 Q2LAXTF]y  
acceptance for honour 参加承兑 xXQW|#X\  
acceptor 承兑人；接受人；受票人 gw^X-  
acceptor for honour 参加承兑人 _8{6&AmIw  
accident insurance 意外保险 DQy;W  ov  
Accident Insurance Association of Hong Kong 香港意外保险公会 &0Bs?oq_  
accident insurance scheme 意外保险计划 )VM'^sV?  
accident year basis 意外年度基准 Fo;.  
accommodation 通融；贷款 d%lwg~@&|5  
accommodation bill 通融票据；空头票据 m
`!Vryf  
accommodation party 汇票代发人 D>6vI  
account balance 帐户余额；帐户结余 *7`amF-  
account book 帐簿 "t>WM  
account collected in advance 预收款项 +'`I]K>  
account current book 往来帐簿 ;kLp}CqV  
account of after-acquired property 事后取得的财产报告 1 F+$\fLr  
account of defaulter 拖欠帐目 aUyJi  
account payable 应付帐款 #W2#'J:l  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =rzhaU'A'  
account receivable 应收帐款 >U#j\2!Sg  
account receivable report 应收帐款报表 +9NI=s6  
account statement 结单；帐单；会计财务报表 R-]i BL  
account title 帐户名称；会计科目 'iikcf*)C  
accountant's report 会计师报告 FNHJHuTe  
Accountant's Report Rules 会计师报告规则 _OY<Hb3%M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 BnPL>11Y  
Accounting Arrangements 《会计安排》 r34 GO1d  
accounting basis 会计基础 J]gtgt^   
accounting by Official Receiver 破产管理署署长呈交的帐目 ZK?:w^Z  
Accounting Circular 《会计通告》 ,/Yo1@U  
accounting class 会计类别 )%Lgo${[;  
accounting date 记帐日期；会计结算日期 HI!bq%TZ4  
accounting for money 款项核算 dx)v`.%V  
Accounting Officer 会计主任 3F\UEpQ  
accounting period 会计报告期；会计期 w@$_2t  
accounting policy 会计政策；会计方针 x)prI6YMv\  
accounting practice 会计惯例 yoVN|5  
accounting principle 会计准则 'U{6LSaCb  
accounting record 会计记录 NB.&J7v  
accounting report 会计报告 ;_D5]kl`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 pWN5>HV  
Accounting Society of China 中国会计学会 L.$+W}  
accounting statement 会计报表 kT,2eel  
accounting system 会计制度；会计系统 1g1gu=|Q  
accounting transaction 会计事项；帐务交易 B[{Ie G'  
accounting treatment 会计处理 uTIl} N  
accounting year 会计年度 tg%C>O  
accretion 增值；添加 nTH!_S>b(Y  
accrual 应计项目；应累算数目 tRzo}_+N
 
accrual basis 应计制；权责发生制 -) \!@n0  
accrual basis accounting 应计制会计；权责发生制会计  |7wiwdD"  
accrue 应累算；应计 ^#,cWG}z  
accrued benefit 应累算利益 V1>>]]PS  
accrued charges 应计费用 -^<`v{}Dn  
accrued cumulative preference share dividend 应累算的累积优先股股息 2@+MT z  
accrued expenses 应累算费用 .,( ,<  
accrued interest payable 应付利息；应计未付利息 J>S`}p  
accrued interest receivable 应收利息；应计未收利息 s[tFaB1  
accrued right 累算权益 1`@rAA>h'  
accruing profit 应累算的利润 ~8^)[n+)x  
accumulated fiscal reserve 累积财政储备 * ~4m!U_s  
accumulated profit 累积利润；滚存溢利 -"X} )N2  
accumulated reserve 累积储备 0ZpWfL  
accumulation of surplus income 累积收益盈余 ^J7g)j3  
acquired assets 既得资产 VkDFR [k_  
acquisition 收购；购置；取得 d){Al(/  
acquisition cost 购置成本 *N

?y<U  
acquisition expenses 购置费用 ;J40t14u  
acquisition of 100% interest 收购全部股权 V[BlT|t  
acquisition of control 取得控制权 )`gE-udR  
acquisition of fixed assets 购置固定资产 #^;^_  
acquisition of shell “买壳” 8- ]7>2?_  
acquisition price 收购价 WA79(B  
act of God 天灾 G)wIxm$?0  
acting partner 执事合伙人 _=oNQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 gKay3}w  
active partner 积极参与的合伙人 n:5*Tg9  
active trading 交投活跃 zV=(e( [  
actual circulation 实际流通 h| +(  
actual cost 实际成本 C
%+>uzVIw  
actual expenditure 实际开支；实际支出 `Ao;xOJ  
actual income 实际入息；实际收入；实际收益 8L}N,6gC4_  
actual market 现货市场 Zjh9jvsW  
actual price 现货价；实际价格 /DQcM.3  
actual profit 实际利润
OJ\rT.{  
actual quotation 实盘；实际价位；实际报价 TAn.5 wH9t  
actual year basis 按实际年度计算 w=H4#a?fc  
actuals 实货 SsF 5+=A  
actuarial investigation 精算调查 M[ZuXH}  
actuarial principle 精算原则 t?j2Rw3f`I  
actuarial report 精算师报告 hhvP*a_J  
Actuarial Society of Hong Kong 香港精算学会 -!p-nk@9|  
actuarial valuation 精算师估值 !saKAb}d7H  
actuary 精算师 .+cYzS]!  
ad referendum agreement 暂定协议；有待覆核的协定 sw@*N  
ad valorem duty 从价税；按值征税 S.Fip_  
ad valorem duty system 从价税制 DLrG-C33  
ad valorem fee 从价费 6lc/_&
0  
ad valorem tariff 从价关税 &Jw4^ob  
additional allowance 额外免税额 4ng*SE_  
additional amount for unexpired risk 未过期风险的额外款额 P$|DiiH  
additional assessable profit 补加应评税利润 mmn1yX:d  
additional assessment 补加评税 k^PqB+P!  
additional commitment 额外承担 .DkDMg1US  
additional commitment vote 额外承担拨款 7J%v""\1!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8E!I9z  
additional dependent parent allowance 供养父母额外免税额 TAt9+\'  
additional provision 额外拨款 ,`JXBI~  
additional stamp duty 附加印花税 ^D0BGC&&  
additional tax 补加税罚款；补加税款 "@[xo7T  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ;ckv$S[p  
adjudged bankrupt 被裁定破产 d#eHX|+  
adjudicated bankrupt 裁定破产人 m'%Z53&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 r6-'p0|   
adjudication of bankruptcy 裁定破产；宣告破产 -=]LQHuQ  
adjudication of insolvency 裁定无力偿还债务 \T_?<t,UT  
adjusted actual 经调整的实数；调整后的实数 ?JD\pYg[/  
adjusted current assets 经调整的流动资产；调整后的流动资产 !u#o"e<qh  
adjusted figure 经调整的数字；调整后的数额 It\ob7n  
adjusted liabilities 经调整的负债；调整后的负债 {M?!nS6t  
adjusted loss 经调整的亏损；调整后的亏损 db!2nImNu\  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 T7.u7@V2  
adjusted profit 经调整的利润；调整后的利润 `|^<y.-6  
adjusted surplus 经调整的盈余额；调整后的盈余额 OQh36BM  
adjusted value 经调整的价值；调整后的价值 r4xq%hy  
adjustment 调整；修订；理算〔保险〕 B&m?3w  
adjustment centre 调剂中心 O:a$ U:  
adjustment lag 调整过程的时间差距；调整时差 wzMWuA4vX  
adjustment mechanism 调整机制 xIo7f  
adjustment of loss 亏损调整 VrokEK*qbY  
adjustment process 调整过程；调整程序 }m<)$.x|P  
adjustment range 调整幅度 dMwVgc:  
administered exchange rate 受管制汇率 XjwTjgL<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 `<>8tZS9"  
administration expenses 行政费用 XfxNyZsy&>  
administration fee 手续费；行政费 Xklp6{VH9  
administration in bankruptcy 破产管理 NwG&uc+Q  
administration order 遗产管理令 9CWUhS   
administrator 管理人；遗产管理人 o+
O\VNW  
administrator of the estate 遗产管理人 8[FC  
admission of debt 债项承认书 FK#>E[[  
admission of proof 接纳债权证明 lm&C!{K  
advance 放贷款项；垫付款项；预支款项；预付款项 XY|-qd}A  
advance account 暂支帐目；预付款帐户 =k[!p'~jD  
advance compensation 预付补偿金 3RRZVc* ^  
advance from shareholder 股东垫款 ,U'Er#U  
advance pending reimbursement 预支以待日后付还 /d >fp  
advanced economy 先进经济体系 Z3R..vy
8  
advancement 预付；预付财产 ?#kI9n<O  
advances warrant 垫款令 A?;/]m;  
advancing 贷出 rDYq]`  
adverse balance 逆差 o0wep&@  
adverse exchange 逆汇 w'5~GhnP+  
advertisement addressed to shareholders 在报章刊登的致股东通告 I01On>"@7  
advice for collection 托收通知书 i*Y/q-N|  
advice of drawing 提款通知书；汇票通知书 't{=n[  
advice of payment 付款通知 5Tpn`2F  
Advisory Committee [Securities and Futures Commission] \+MR`\|3  
谘询委员会〔证券及期货事务监察委员会〕 yHt63z8'  
Advisory Committee on Diversification 经济多元化谘询委员会 0{PK]qp7  
affidavit 誓章；遗产申报誓章 d<6L&8)<  
affidavit of no receipt 述明无收款的誓章 n37( sKG  
affiliate 联号；联营公司；附属公司 kozg8 `\]  
affiliated company 附属公司；联号；联营公司 X5U!25d]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 M14_w,  
affordability 负担能力 nL+*Ja  
African Development Bank [AfDB] 非洲开发银行 }M
|  
after-acquired property 事后取得的财产 (7ew&u\Li  
after-hours dealing 市后交易 eOn,`B1  
after-tax profit 税后盈利；税后利润；税后溢利 f8?K_K;\   
agency agreement 代理协议 <$D)uY K  
agency expenses 代理机构的开支 FZA8@J|Q4  
agency fee 代理费 o D* '  
Agency Law 《代理法》 =-`+4zB\  
agent 代理人；承销人 &r<<4J(t  
agent of company 公司代理人 8`VMdo9  
agent's fee 代理人费；经纪费 ]hvB-R16f  
aggregate 总计；总数；总体数字 >uOc#+5M.  
aggregate amount 总款额；总额 v&XG4 &  
aggregate assets and liabilities 总体资产与负债 !gf&l ^)  
aggregate at constant price 按固定价格计算的总体数字 'KQuz)-  
aggregate demand 总需求 5Cy)#Z{  
aggregate gross position 总持仓量 VY _(0  
aggregate limit 总限额 hkU# lt  
aggregate of salaries tax 合计薪俸税 C [2tH2*#  
aggregate performance 总体表现；总体业绩 wOi>i`D&  
aggregate supply 总体供应 5[gkGKkf_  
aggregate surplus 总盈余 XY4s  
aggregate total 整体总额 $;;?'!%.  
aggregate value 总值；合计价值 _-8,}F}W#s  
aggregated basis 合计基准 !Q7  
aggregated net chargeable income 合计应课税入息实额 jSYj+k  
aggregation 合并计算；合计；总和 C#I),LE|d{  
aggregation of incomes of husband and wife 夫妇入息合并计算 ;#~ !`>n?  
aggregation of property 财产的总和 :za!!^  
agio 差价；贴水 {J0^S  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 (`!| Uf$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment %okEN!=  
《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》 sa#"@j)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment NOS5bm&-  
《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》 @ ~sp:l  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >M1/m=a  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 II<<-Y6  
agreement for a settlement 授产协议 fRa1m?%s  
agreement for assignment 转让协议 p[uwG31IL`  
agreement for sale 售卖协议；买卖协议 J)fS2Ni+  
agreement for sale and purchase 买卖协议 D9LwYftZ  
agreement for the payment of interest 支付利息协议 Xj/X.  
agreement for the repayment of money 还款协议 r\3In-(AT  
agreement of reinsurance 再保险协议 F}01ikXDb'  
Agricultural Bank of China 中国农业银行 lHGv:TN  
air passenger departure tax 飞机乘客离境税 2hu6  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 y~luuV;uj  
airport tax 机场税 &erNVD5o  
alcohol duty 酒精税 g{J3Ba  
alienation 让与；让渡；转让 9M7P]$^  
alimony 生活费；赡养费 ev?>Nq+Z  
All Ordinaries Index [AOI] 所有普通股指数 '[-/Xa['  
all risks 全险；综合险 ttw@nv% @  
All Sales Record for Stock Market 《股票市场成交报告》 yQx>h6  
Allied Capital Resources Limited 新联财务有限公司 ;:!LAe  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2h
px%H  
allocation letter 拨款信件 u\E.H5u27  
allocation of fund 分配款项；预留款项 f(_qcgXp  
allocation of profit 利润分配；溢利分配 1Xs!ew)>  
allocation warrant 拨款令 U50X`J  
allotment 分配；配股 .Nf*Yqs0  
allotment notice 股份配售通知；配股通知 +'Ge?(E4_  
allotment of shares 股份分配 p~mB;pZ%;  
allowable 可获宽免；免税的 1_p'0lFe  
allowable business loss 可扣除的营业亏损 [MEa@D<7N  
allowable expenses 可扣税的支出 vv8$u3H  
allowance 免税额；津贴；备抵；准备金 (~OwO_|3  
allowance for debts 债项的免税额 d)G-K+&B  
allowance for depreciation by wear and tear 耗损折旧免税额 qe$K6A%Yd  
allowance for funeral expenses 殡殓费的免税额 uo{QF5z]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =az$WRV+7!  
allowance for repairs and outgoings 修葺及支出方面的免税额 aFSZYyPxwv  
allowance to debtor 给债务人的津贴 ,f1wN{P  
alteration of capital 资本更改 I&xRK'  
alternate trustee 候补受托人 Q.|2/6hD7[  
amalgamation 合并 HIU@m<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |-|BM'Y  
ambit of charges 征税范围；收费范围 A|&EI-In  
amended valuation 经修订的估值 r"Bf@va  
American Commodities Exchange 美国商品交易所 _xC~44  
American Express Bank Limited 美国运通银行 -12v/an]L7  
American Stock Exchange 美国证券交易所 YG8oy!Zl  
amortization 摊销 g/@CESfm'  
amount due from banks 存放银行同业的款项 67g/(4&  
amount due from banks abroad 存放海外银行同业的款项 PT4`1Oy}/1  
amount due from holding companies 控股公司欠款 =['ijD4TW  
amount due from local banks 存放本港银行同业的款项 UiSc*_N"  
amount due to banks 银行同业的存款 ZV U9t  
amount due to banks abroad 海外银行同业的存款 kU Flp  
amount due to holding companies 控股公司存款 ec0v
g.>p  
amount due to local banks 本港银行同业的存款 ZRHTvxf
 
amount due to outport banks 外埠银行同业的存款 uJO
*aA{K  
amount for note issue 发行纸币的款额 /Yh([P>  
amount of bond 担保契据的款额 Ya. $x~  
amount of consideration 代价款额 us cR/d  
amount of contribution 供款数额 E.6\(^g  
amount of indebtedness 负债款额 ~9c9@!RA2  
amount of principal of the loan 贷款本金额 bk?\=4B:E  
amount of rates chargeable 应征差饷数额 y,x~S\>+  
amount of share capital 股本额 Gt%ko
k  
amount of sums assured 承保款额 O>Sbb2q?"  
amount of variation 变动幅度 QCo^#-   
amount of vote 拨款数额 =,'Z6?%p  
amount payable 应付款额 gMvvDP!Wp  
amount receivable 应收款额 pE<' '`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F,zJdJ  
analysis 分析 O92Yd$S  
ancillary risk 附属风险 !+6l.`2WI  
annual account 周年帐目；周年帐目报表；年度决算；年结 0%t|?@HoN  
annual accounting date 年结日期 ;E&XFTdO  
annual allowance 每年免税额；年积金；年度津贴；年津 3q>"#+R.t  
annual balance 年度余额 ,*4"d._Y  
annual disposable income 每年可动用收入 ; M(}fV]  
annual estimates 周年预算 [Ok8l='  
annual fee 年费 >H1d9y+Z  
annual general meeting 周年大会 \\qg2yI  
annual growth rate 年增率；每年增长率 ?*@h]4+k'  
annual long-term supplement 长期个案每年补助金 ws=TR  
annual pensionable emolument 可供计算退休金的年薪 la4,Z  
annual report 年报 HA%ye"(y8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M($},xAvDU  
annual return 周年报表；周年申报表；每年报税表格 -
0
`hJ_(  
Annual Return Rules 《周年报表规则》 fUXp)0O  
annual review of consumer prices 每年消费物价回顾 kUt9'|9!  
annual roll-forward basis 逐年延展方式 m&q;.|W  
annual salary 年薪 hF~B&^dd.  
annual statement 年度报表；年度决算表 ]| yH8m  
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 LTe7f8A  
annuitant 年金受益人 w(j9[  
annuity 年金 J]0#M:w&  
annuity contract 年金合约 hvyN8We  
annuity on human life 人寿年金 6&Dvp1`m  
antecedent debt 先前的债项 z!
+<m<  
ante-dated cheque 倒填日期支票 a}K+w7VY\  
anticipated expenditure 预期开支 l)8V:MK  
anticipated net profit 预期纯利 -?RQ%Ue  
anticipated revenue 预期收入 s]iOC6v  
anti-inflation measure 反通货膨胀措施 @_
Zx'mTI  
anti-inflationary stance 反通货膨胀立场 6`C27  
apparent deficit 表面赤字 7|-xM>L$A  
apparent financial solvency 表面偿债能力 $ZRN#x@  
apparent partner 表面合伙人 >D<=9
G(a  
application for personal assessment 个人入息课税申请书 t}7wRTG  
application of fund 资金应用 m}9V@@  
application to release as liquidator and to destruct the books of accounts and documents v#|c.<].  
申请免除清盘人职务及毁灭帐簿与文件 z aF0nov  
appointed actuary 委任精算师 ]SL&x:/-  
appointed auditor 委任核数师；委任审计师 76b7-Nj"  
appointed trustee 委任的受托人 1Tq$E[  
appointer 委任人 &EPEpN R  
apportioned pro rata 按比例分摊 v~\45eEA  
apportionment 分配；分摊 ([Aq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ry ?2 o!  
apportionment formula 分摊方程式 @:&+wq_>A^  
apportionment of estate duty 遗产税的分摊 O[y`'z;C  
appraisal 估价；评估 ?/(K7>`  
appreciable growth 可观增长 b-?o?}*  
appreciable impact 显着影响 Z?.*.<"Sj  
appreciable increase 可观增长 v+#j>   
appreciation 增值；升值 dYd~9  
appreciation against other currencies 相对其他货币升值 WDdi}i>2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E/ZJ\@gzD  
appreciation tax 增值税 ]eW|}V7A:  
appropriation 拨款；拨用；拨付 1Ol]^'y7)  
appropriation account 拨款帐目 ugB{2oqi  
Appropriation Bill 拨款法案 i=N\[&
 
appropriation-in-aid system 补助拨款办法 Wu( 8G  
approved assets 核准资产 `tG_O  
approved basket stock 认可一篮子证券 s vb4uvY  
approved budget 核准预算 Rda1X~-g  
approved charitable donation 认可慈善捐款 e<4z)  
approved charitable institution 认可慈善机构 ^-u HdafP  
approved currency 核准货币；认可货币 w<Cmzkf  
approved estimates 核准预算 rcx;3Vne  
approved estimates of expenditure 核准开支预算 S I7B6c  
approved overseas insurer 核准海外保险人 P|4E1O  
approved overseas trust company 核准海外信托公司 ]$*{<
  
approved pooled investment fund 核准汇集投资基金 1H=wl=K  
approved provident fund scheme 认可公积金计划
e@=[+iJc  
approved provision 核准拨款 7omGg~!k(  
approved redeemable share 核准可赎回股份 i4n b#  
approved regional stock 认可地区性证券 Oq,
.Kz  
approved retirement scheme 认可退休金计划 sjI[Vq  
approved subordinated loan 核准附属贷款 /K) b0QX  
arbitrage 套戥；套汇；套利 yZp:hs#  
arbitrageur 套戥者；套汇者 VaSNFl1_M  
arbitrary amount 临时款项 wLSZL  
arrangement 措施；安排；协定 x{
>Y$t]  
arrears 欠款 iBQBHF   
arrears of pay 欠付薪酬 W \}}gIEM+  
arrears of revenue 逾期未收税款；逾期未收的帐项 7;'.5,-3c  
articles of association 组织章程；组织细则；组织章程细则 3:joSQa  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M/a/H=J  
ascertainment of profit 确定利润 C;q}3c*L  
"Asia Clear" “亚洲结算系统” _(`X .D  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i?>> 9f@F  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 CQ.4,S}6'  
Asian Development Fund [ADF] 亚洲发展基金 Y-q@~vZ]  
Asian dollar bond 亚洲美元债券 5 ?~-Vv31s  
Asian dollar market 亚洲美元市场 gAA %x7  
Asian dollar rate 亚洲美元利率 ;"Y;l=9_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 hlFU"u_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8EG8!,\I  
asked price 沽盘；喊价；索价；卖方报价 Cw[Od"B\?U  
assessable income 应评税入息 #A/J^Ko  
assessable loss 应评税亏损 tH,K\v`f  
assessable profit 应评税利润 rtL
9cw5  
assessable value 应评税值 ./nYXREO|  
assessed profit 估定利润 cm@oun  
assessed value 经评估价值 7e4tUAiuU  
assessment 评税；评定；估价；评税单 SKSAriS~  
assessment number 评税编号；估价编号 A Ok7G?Y  
assessment of additional tax 补加税评税 #/t>}lc  
assessment of performance 业绩评估；实绩评价 92aDHECo  
Assessor 评税主任 4 uy@ {  
asset price bubbles 资产价格泡沫 9Ir~X|}\iL  
asset-backed securities 具资产保证的证券 y-<PsP-I  
assets accretion 资产增值 B:- KZuO  
assets and liabilities 资产与负债 |369@un6  
assets betterment statement 资产递增表；资产改进表 O\?5#.   
assets lending 实物放款；有抵押贷款 IEoR7:  
assets of the company passing on the death 死者去世时转移的公司资产 ;}eEG{`Y  
assets pledged as security for liabilities 用作负债抵押的资产 A,lw-(.z4Z  
assets portfolio 资产投资组合 ss`q{ARb  
assets price 资产价格 k;fnC+Y$s  
assets quality 资产质素 YY:iPaGO  
assets realization 资产变现 pmW6~%}*
 
assets refinancing arrangement 资产再集资安排 _X%6+0M  
assets securitization 资产证券化 H"FflmUO  
assets situated outside Hong Kong 在香港以外地方的资产 2gL[\/s  
assets stripping 削减资产；拆卖资产 /ik)4]>  
assets value 资产值 jO&f*rxN  
assignee 承让人 9SH<d)^  
assignment 转让；转让书；转让契 Gp
^ owr  
assignment of interest 权益转让 ;h-G3>Il  
assignment of letters patent and trade mark 专利证书及商标转让 DtF![0w/  
assignment of property 物业转让；物业转让书 =o{: -EKQF  
assignment right 转让权 0(9I\j5`TT  
assignor 转让人 ~e`;"n@4  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 0$"Q&5Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ZU|V+yT  
associate member 附属会员 >OKS/(I0  
associated body corporate 相联法人团体 v[,v{5b  
associated company 相联公司；联属公司 >^T,U0T])  
associated corporation 相联法团 |P. =  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] n$hqNsM  
公认会计师公会〔英国〕 HV*:<2P%D  
Association of Futures Exchange Brokers 香港期货经纪协会 vN0L(B  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 a(x.{}uG,  
association of underwriters 承保人组织 }uvKE|umj  
assumption of control 接管 XU;{28P  
assurance 担保；保险；转易；转易书 4lY&=_K[)  
assurance of interest 权益的转易 0l(E!d8&
'  
at 19XX price 按一九ＸＸ年价格计算 2yJ7]+Jd7Y  
at a discount 按赔价计算；按贴水价格计算；打折扣 KtfkE\KP  
at a premium 按溢价计算；按升水价格计算 3)C6OF>7  
at call 通知付款；按通知 nz&b5Xb2  
at constant market price 按固定市价计算 dEQReD  
at constant price 按固定价格计算 |%:qhs,  
at cost 按成本计算 iO?gF  
at current market price 按当时市价计算；按现时市价计算 c+E//X|  
at current price 按当时价格计算；按现时价格计算 SrQ4y`?  
at factor cost 按要素成本计算；按生产要素成本计算 &v3D" J  
at money-of-the-day price 按付款当日价格计算 f#;ubfi"z  
at or better 按指定或较佳价位〔买卖指令〕 hpqHllL  
at par 按面值计算；平价 ,NaV ["9$  
at sight 见票即付 n~"g'Y  
at the close 按收市盘 u,Q_WR-wJ  
at the opening 按开市盘 nj~$%vmA  
attestation 见证；见证条款 pu2wEQ  
at-the-money option 平价期权 ,);= (r9  
attorney 受权人；受托代表人 u-%r~ }  
attornment 新拥有人承认书 Qe @A5#  
attributable profit 可归属利润 =e-a&Ep-z  
attributable share value 可归属股份价值 Ersr\ZB  
Auckland Stock Exchange 奥克兰证券交易所 (sV]UGrZ  
auction 拍卖 u:Af
HZ  
auctioneer 拍卖商 .fLiXx  
audit 审计；核数 vy{rwZ$  
Audit Commission 审计署 x%IXwP0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 5A2Y'ms,/  
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〕 0,1L e$)6  
audit review 帐目审查 @wYQLZ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 FhY{;-W(T  
audited account 审计帐目；经审计的帐目 ]Efh(Gb]  
audited annual account 经审计的周年帐目 +?"HTDBE||  
audited balance sheet 经审计的资产负债表 |z!q r}i  
auditor 核数师；核数主任；审计师 Q QsVIHA  
auditor's certificate 核数师证明书；审计师证明书 wL8bs- U  
auditor's report 核数师报告；审计师报告 AMh37Xo  
Aussie bond 澳元债券 hkmTpH1<M  
austerity budget 紧缩预算 r+[#%%}ea  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 L;.VEz!  
Australia All Ordinaries Index 澳洲所有普通股票指数 -A~;MGY  
Australian Dollar [AUD] 澳元 Z%Tq1O  
Australian Options Market 澳大利亚期权市场 a!c/5)v(  
Australian Securities Commission 澳洲证券事务监察委员会 7~!I2DV_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ==-7F3QP  
Australian Stock Exchange 澳大利亚证券交易所 =1{H Sf
 
Austrian Schilling [ATS] 奥地利先令 7X9+Qj;  
authentication 认证；鉴证 $I)Tk`=  
authority to purchase 委托购买证；委购书 YiIddQ  
authorization 认可；核准；授权；授权书 sW]yuu!/  
authorization by direction 指示授权 vF.?] u  
authorization by instruction 指令授权 V
r&el  
authorization by warrant 令状授权 RR[)UQ  
authorization of unit trust 单位信托的认可 vpeq:h  
authorized agent 指定代理人 vKU]80T  
authorized capital 法定资本 dp"<KcP_  
authorized clerk 出市员 ;-3h~k  
authorized dealer 认可交易商 LKK{j,g7  
authorized financial institution 认可财务机构 <_BqpZ^`  
authorized fund 认可基金 SE-!|WR  
authorized fund house 获授权的基金公司；认可基金公司 ^w;o

\G  
authorized institution 认可机构 _qC+'RE3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [<en1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "J]f0m=  
authorized insurer 获授权保险人；获认可承保人 4 o3)*  
authorized investment 特准投资项目 6T^N!3p_  
authorized person 获授权人 oJlN.Q#u&  
authorized representative 获授权代表 a-T*'F  
authorized share capital 法定股本
O tXw/  
automated quotation system 自动报价系统 [ E$$nNs  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] zVp[YOS&c  
自动交易系统〔香港期货交易所有限公司〕 FSW3'  
automatic adjustment mechanism 自动调整机制 o-\ok|,)#j  
automatic adjustment system 自动调整系统 "?oo\op  
Automatic Clearing House 自动票据交换所 ?dp-}3/G  
automatic exchange rates accumulation system 自动化汇率累集系统 %-h7Z3YcN  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x\Nhix}1D  
automatic teller machine [ATM] 自动柜员机 D 7Gd
%  
autopay 自动转帐 f0-RhR  
available assets 可用资产 &q," !:L]  
available fiscal reserve 现存财政储备 >QYh}Z-/%  
available profit 可用利润 r\A@&5#q  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 kbfuvJ>  
average 平均；平均数；海损 4/*]`  
average basic salary 平均基本薪金 Ep^B
,;~  
average consumer expenditure 平均消费开支；一般消费开支 Kwy1SyU  
average cost 平均成本 W9 n^T+2  
average cost of land production 增辟土地平均成本 ~fyF&+ibp'  
average daily turnover 平均每日成交额 #@nZ4=/z  
average daily wage rate 平均每日工资率 Mq+viU&   
average expenditure pattern 平均开支模式 C!$Xv&"r  
average growth rate 平均增长率 IT8B~I\OY  
average net fixed assets 固定资产平均净值 QT`fix{  
average of relatives 相对价格平均数 pu\b`3C(  
average price 平均价格 #D!$~h&i  
average propensity to consume 平均消费倾向；一般消费倾向 20 jrv'f  
average propensity to save 平均储蓄倾向；一般储蓄倾向 S 3{Dn  
average rate 平均率 7ZF}0K$^B  
average revenue 平均收入；平均收益 O"@?U  
average stock 平均库存；平均存货 Y h^WTysBn  
average yearly rent 平均年租 2B6^]pSk  
avoidance of double taxation 避免双重课税
EG F:xl  
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 EwTS!gL  
cNdu.c[@  
给你加分了