一些有用的会计术语(也不知道发的地方对不对)A

A: FA#?+kd  
A share Ａ股；甲类股份 qV`JZ\n  
abatement of tax 减税；减扣免税额 {?zbrgQ<Z  
ABN AMRO Bank N.V. 荷兰银行 7=gv4arRwt  
above-the-line expenditure 线上项目支出；经常预算支出 rt5eN:'qY  
above-the-line receipt 线上项目收入；经常预算收入 wWU5]v  
ABSA Asia Limited 南非联合亚洲有限公司 RXDPT  
absolute change 绝对数值变更 fvUD'sx  
absolute expenditure 实际开支 C"=^(HU  
absolute guideline figure 绝对准则数字 xU5+"t~  
absolute interest 绝对权益 *[MK{m  
absolute order of discharge 绝对破产解除令 !o k6*m  
absolute profit margin 绝对利润幅度 :a#pzEK  
absolute value 实值；绝对值 u|'}a3  
absolutely vested interest 绝对既得权益 b5v6Y:f&fK  
absorbed cost 已吸收成本；已分摊成本 -Z
e{d$  
absorption 吸收；分摊；合并 EDkxRfY2/  
absorption rate 吸收率；摊配率；分摊率 NX5A{  
ACB Finance Limited 亚洲商业财务有限公司 d|, B* N(w  
acceptable form of reciprocity 合理的互惠条件 Y=-ILN("  
acceptable rate 适当利率；适当汇率 rW&#Xw/a  
acceptance agreement 承兑协议 >.]'N
:5  
acceptance for honour 参加承兑 QV@NA@;XZ  
acceptor 承兑人；接受人；受票人 B,Gt6cUq  
acceptor for honour 参加承兑人 |0jmOcZF  
accident insurance 意外保险 !^/Mn  
Accident Insurance Association of Hong Kong 香港意外保险公会 xO<
$xx  
accident insurance scheme 意外保险计划 (3;dtp>Xx  
accident year basis 意外年度基准 .}V&*-e
p  
accommodation 通融；贷款 cx(W{O"Jb  
accommodation bill 通融票据；空头票据 nfV32D|3  
accommodation party 汇票代发人 '\iWp?`$  
account balance 帐户余额；帐户结余 5v uB87`  
account book 帐簿 qXQ/M]  
account collected in advance 预收款项 I )LO@  
account current book 往来帐簿 +[sZE X  
account of after-acquired property 事后取得的财产报告 3nJd0E  
account of defaulter 拖欠帐目 U=G^wL  
account payable 应付帐款 H"g$qSx  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +-B`Fya
 
account receivable 应收帐款 nvdo
|5  
account receivable report 应收帐款报表 eyiGe1^C  
account statement 结单；帐单；会计财务报表 YsHZFF  
account title 帐户名称；会计科目 (DW[#
2\.  
accountant's report 会计师报告 >(t_  
Accountant's Report Rules 会计师报告规则 /
0J1_g  
accounting and auditing procedure 会计与审计程序；会计与核数程序 RRBok
j)]  
Accounting Arrangements 《会计安排》 +&p}iZp  
accounting basis 会计基础 Q6|~ks+Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 q~K KN /N  
Accounting Circular 《会计通告》 =c>w  
accounting class 会计类别 BRx`83CK  
accounting date 记帐日期；会计结算日期 Jf,)Y>EI  
accounting for money 款项核算 c&o|I4|Y,  
Accounting Officer 会计主任 3N]  
accounting period 会计报告期；会计期 )38M~/ ^l  
accounting policy 会计政策；会计方针 us^2Oplq<  
accounting practice 会计惯例 N{f4-i~  
accounting principle 会计准则 u*<G20~A  
accounting record 会计记录 K^_Mt!%  
accounting report 会计报告 P2+Z^J`Y>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A?q9(n|A"  
Accounting Society of China 中国会计学会 ;BR`}~m  
accounting statement 会计报表 sPee"9
%,  
accounting system 会计制度；会计系统 }5)sS}C  
accounting transaction 会计事项；帐务交易 SgOn:xg;3L  
accounting treatment 会计处理 o~*5FN}%+l  
accounting year 会计年度 i'Oh^Y)E#  
accretion 增值；添加 dUTF0
U  
accrual 应计项目；应累算数目 KvM}g2"  
accrual basis 应计制；权责发生制 INyakAmJ}-  
accrual basis accounting 应计制会计；权责发生制会计 ZXf^HK  
accrue 应累算；应计 w;;.bz m  
accrued benefit 应累算利益 -cjwa-9 ~  
accrued charges 应计费用 Ikkv <uY  
accrued cumulative preference share dividend 应累算的累积优先股股息 $=?CW(  
accrued expenses 应累算费用 :PrQ]ss@C5  
accrued interest payable 应付利息；应计未付利息 _l`s}yC  
accrued interest receivable 应收利息；应计未收利息 W|PKcZ ]Uc  
accrued right 累算权益 WaVP+Ap  
accruing profit 应累算的利润 3KF[ v{  
accumulated fiscal reserve 累积财政储备 k]n=7vw;  
accumulated profit 累积利润；滚存溢利 r] +V:l3  
accumulated reserve 累积储备 <V3N!H_d  
accumulation of surplus income 累积收益盈余 m,~ @1  
acquired assets 既得资产 t^=6czk  
acquisition 收购；购置；取得 ml|[xM8  
acquisition cost 购置成本 AU@XpaPWh  
acquisition expenses 购置费用 (]Z$mv!  
acquisition of 100% interest 收购全部股权 [S}o[v\  
acquisition of control 取得控制权 0ang^v;q  
acquisition of fixed assets 购置固定资产 %EZG2JjO)  
acquisition of shell “买壳” }<EA)se"  
acquisition price 收购价 s^/<6kwO  
act of God 天灾 LN8V&'>  
acting partner 执事合伙人 O
1
.a=O  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0aMw  
active partner 积极参与的合伙人 /;%[:x  
active trading 交投活跃 '~^3 =[Z  
actual circulation 实际流通 *j,5TO-j  
actual cost 实际成本 g2=5IU<  
actual expenditure 实际开支；实际支出 p2|BbC\N  
actual income 实际入息；实际收入；实际收益 V01-n{~G  
actual market 现货市场 %}U-g"I  
actual price 现货价；实际价格 
x}.Q9L  
actual profit 实际利润 iB Ld*B|#K  
actual quotation 实盘；实际价位；实际报价 GRanR'xG  
actual year basis 按实际年度计算 yTDlDOmV!
 
actuals 实货 V}l>p?  
actuarial investigation 精算调查 }ST9&wi~  
actuarial principle 精算原则 M'=27!D^  
actuarial report 精算师报告 *3hqz<p4:  
Actuarial Society of Hong Kong 香港精算学会 3f`+-&|M  
actuarial valuation 精算师估值 e,_b  
actuary 精算师 glk_*x  
ad referendum agreement 暂定协议；有待覆核的协定
5-L?JD4&  
ad valorem duty 从价税；按值征税 #L-3eW=f  
ad valorem duty system 从价税制 rNL*(PN}lO  
ad valorem fee 从价费 Y 9eGDpW  
ad valorem tariff 从价关税 ,6Kx1
 c  
additional allowance 额外免税额 9HOdtpQOV  
additional amount for unexpired risk 未过期风险的额外款额 $18|@\Znj  
additional assessable profit 补加应评税利润 Q?GmSeUi  
additional assessment 补加评税 >Xq:?}-m2  
additional commitment 额外承担 +"!,rZ7,A  
additional commitment vote 额外承担拨款 lE+v@Kb:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6#+&_#9  
additional dependent parent allowance 供养父母额外免税额 Tc6H%itV  
additional provision 额外拨款 Pr
IS L[@  
additional stamp duty 附加印花税 !b"#`O%`  
additional tax 补加税罚款；补加税款 6g*B=d(j  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 cH()Ze-B  
adjudged bankrupt 被裁定破产 yfS`g-j{~  
adjudicated bankrupt 裁定破产人 dkuB{C,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &~+lXNXF  
adjudication of bankruptcy 裁定破产；宣告破产 1.]Py"@:  
adjudication of insolvency 裁定无力偿还债务 3A_7R-sQ  
adjusted actual 经调整的实数；调整后的实数 u-zl-?Ne  
adjusted current assets 经调整的流动资产；调整后的流动资产 N\IdZX%u  
adjusted figure 经调整的数字；调整后的数额 )#9R()n!  
adjusted liabilities 经调整的负债；调整后的负债 kfo, PrW`A  
adjusted loss 经调整的亏损；调整后的亏损 &p1Et  
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 9-DDly [)4  
adjusted profit 经调整的利润；调整后的利润 $cr
i"G  
adjusted surplus 经调整的盈余额；调整后的盈余额 }>cQ}6n.
 
adjusted value 经调整的价值；调整后的价值 sKhX0,s&  
adjustment 调整；修订；理算〔保险〕 K9FtFd  
adjustment centre 调剂中心 Vcg$H8m  
adjustment lag 调整过程的时间差距；调整时差 5N(/K.^  
adjustment mechanism 调整机制 3QDz0ct  
adjustment of loss 亏损调整 hlxZq  
adjustment process 调整过程；调整程序 y< hIXC  
adjustment range 调整幅度 zrjqB3R4@O  
administered exchange rate 受管制汇率 [X.sCl|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 DfFsCTu  
administration expenses 行政费用 &eQF[8 ,  
administration fee 手续费；行政费 B Mh949;  
administration in bankruptcy 破产管理 uhUC m  
administration order 遗产管理令 /JL2dBy#z  
administrator 管理人；遗产管理人 d18%zY>  
administrator of the estate 遗产管理人 F/[vg  
admission of debt 债项承认书 k,S'i#4q4  
admission of proof 接纳债权证明 c+/SvRx^>  
advance 放贷款项；垫付款项；预支款项；预付款项 7WG"_A~V  
advance account 暂支帐目；预付款帐户 RsS?ibozl  
advance compensation 预付补偿金 :qi"I;=6  
advance from shareholder 股东垫款 D+/27#
 
advance pending reimbursement 预支以待日后付还 qZlb?b"  
advanced economy 先进经济体系 l6.z-Qw  
advancement 预付；预付财产 'vT XR_D  
advances warrant 垫款令 xX`P-h>V`c  
advancing 贷出 X8Px  
adverse balance 逆差 Vkdchc  
adverse exchange 逆汇
i~}[/^  
advertisement addressed to shareholders 在报章刊登的致股东通告 le?hCPHkp  
advice for collection 托收通知书 q9w6 6R  
advice of drawing 提款通知书；汇票通知书 k9`Bi`wp  
advice of payment 付款通知 '{j.5~4y  
Advisory Committee [Securities and Futures Commission] -A>1L@N  
谘询委员会〔证券及期货事务监察委员会〕 *P&ZE   
Advisory Committee on Diversification 经济多元化谘询委员会 \D] N*  
affidavit 誓章；遗产申报誓章 _NAKVzo-  
affidavit of no receipt 述明无收款的誓章 ]R/VE
"-  
affiliate 联号；联营公司；附属公司 `d,hP"jBc  
affiliated company 附属公司；联号；联营公司 ;"=a-$vm  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,Y EB?HA  
affordability 负担能力 +1Oi-$ 2-  
African Development Bank [AfDB] 非洲开发银行 [G^ir  
after-acquired property 事后取得的财产 [1@-F+  
after-hours dealing 市后交易 _"%ef"oPh  
after-tax profit 税后盈利；税后利润；税后溢利 yw`xK2(C$  
agency agreement 代理协议 KwOn<0P  
agency expenses 代理机构的开支 7vRJQe)  
agency fee 代理费 +5Yc/Qp  
Agency Law 《代理法》 @2-Eky  
agent 代理人；承销人 PZ~uHX_d>  
agent of company 公司代理人 $[iSZ;  
agent's fee 代理人费；经纪费 GcQO&oq|  
aggregate 总计；总数；总体数字 r*<)QP^B~  
aggregate amount 总款额；总额 8 M3Q8&  
aggregate assets and liabilities 总体资产与负债 3Xa
w  
aggregate at constant price 按固定价格计算的总体数字 _B)LRD+Hj  
aggregate demand 总需求 bS_!KU  
aggregate gross position 总持仓量 d ! A)H<Zt  
aggregate limit 总限额 mXT{)pU  
aggregate of salaries tax 合计薪俸税 G<,@|6"w  
aggregate performance 总体表现；总体业绩 PA;RUe  
aggregate supply 总体供应 r'M|mQ$s>  
aggregate surplus 总盈余 l?v-9l M  
aggregate total 整体总额 ,9gyHQ~  
aggregate value 总值；合计价值 Fxy-_%a  
aggregated basis 合计基准 {~ ZSqd  
aggregated net chargeable income 合计应课税入息实额 ,JyE7h2%i  
aggregation 合并计算；合计；总和 ce&)djC7U  
aggregation of incomes of husband and wife 夫妇入息合并计算 1 ry:Z2  
aggregation of property 财产的总和 .Ya]N+r*  
agio 差价；贴水 Wq8Uq}~_
g  
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》 7f_4qb8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8'?V5.6?|~  
《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》 DoAK]zyJA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment e!
b?SmNN  
《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》 /|Za[
 
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *yOpMxE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 A@#9X'C$^  
agreement for a settlement 授产协议 nC^?6il  
agreement for assignment 转让协议 2>0[^ .;"  
agreement for sale 售卖协议；买卖协议 j8nG Gx  
agreement for sale and purchase 买卖协议 g,U~
3#   
agreement for the payment of interest 支付利息协议 MjNCn&c  
agreement for the repayment of money 还款协议 %>}6>nT#  
agreement of reinsurance 再保险协议 ^?(A|krFg  
Agricultural Bank of China 中国农业银行 g PogV(
V  
air passenger departure tax 飞机乘客离境税 b5_(Fv  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8 ZD1}58U4  
airport tax 机场税 g![]R-$  
alcohol duty 酒精税 AxLnF(eG  
alienation 让与；让渡；转让 4;WeB   
alimony 生活费；赡养费 {4Cn/}7Ly^  
All Ordinaries Index [AOI] 所有普通股指数 kPF[E5  
all risks 全险；综合险 &}31q`  
All Sales Record for Stock Market 《股票市场成交报告》 FqAW><  
Allied Capital Resources Limited 新联财务有限公司 d9h"Q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :Eq=wbAw  
allocation letter 拨款信件 S#dkJu]]#  
allocation of fund 分配款项；预留款项 mw";l$Aq}  
allocation of profit 利润分配；溢利分配 [_Y\TdR  
allocation warrant 拨款令 Urur/_]-%  
allotment 分配；配股 T;X8T  
allotment notice 股份配售通知；配股通知 X64OX9:YF  
allotment of shares 股份分配 [TvH7ott'1  
allowable 可获宽免；免税的 X*VHi  
allowable business loss 可扣除的营业亏损 Xjc{={@p3  
allowable expenses 可扣税的支出 \ Xow#@[  
allowance 免税额；津贴；备抵；准备金 E6|!G  
allowance for debts 债项的免税额 _@jBz"aq\  
allowance for depreciation by wear and tear 耗损折旧免税额 O79;tA<k
 
allowance for funeral expenses 殡殓费的免税额 F@4XORO;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C#[YDcp4  
allowance for repairs and outgoings 修葺及支出方面的免税额 o1=
'Fr  
allowance to debtor 给债务人的津贴 My0h9'K  
alteration of capital 资本更改 u{xjFx-  
alternate trustee 候补受托人 #z 3tSnmp  
amalgamation 合并 >K**SjVG
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iX qB-4"  
ambit of charges 征税范围；收费范围 fRC(Yyx  
amended valuation 经修订的估值 gsd9QW  
American Commodities Exchange 美国商品交易所 ja*k\w{U'  
American Express Bank Limited 美国运通银行 tJo,^fdfv  
American Stock Exchange 美国证券交易所 `W< 7.  
amortization 摊销 &-W5T?Sl  
amount due from banks 存放银行同业的款项 +,<\LIP
  
amount due from banks abroad 存放海外银行同业的款项 w~@.&  
amount due from holding companies 控股公司欠款 3/mVdU?U  
amount due from local banks 存放本港银行同业的款项 o-2FGM`*VB  
amount due to banks 银行同业的存款 4 F~e3  
amount due to banks abroad 海外银行同业的存款 Oi+(`  
amount due to holding companies 控股公司存款 \dSMF,E  
amount due to local banks 本港银行同业的存款 @@K@;Jox  
amount due to outport banks 外埠银行同业的存款 `X]TIMc:Ad  
amount for note issue 发行纸币的款额 aG;6^$H~  
amount of bond 担保契据的款额 ) \Mwv&k1  
amount of consideration 代价款额 K[Bq,nPo  
amount of contribution 供款数额 @54,I  
amount of indebtedness 负债款额 JCZ"#8M3  
amount of principal of the loan 贷款本金额 ysD@yM,  
amount of rates chargeable 应征差饷数额 5"xZ'M~=  
amount of share capital 股本额 j>X;a39|  
amount of sums assured 承保款额 Va,M9)F  
amount of variation 变动幅度 CPc<!CC  
amount of vote 拨款数额 Bi2be$nV  
amount payable 应付款额 ;%P$q9*C  
amount receivable 应收款额 +hL+3`TD#H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wP3_RA]z  
analysis 分析 ei'=%r8~  
ancillary risk 附属风险 BUB#\v#a  
annual account 周年帐目；周年帐目报表；年度决算；年结 eSf e s  
annual accounting date 年结日期 x;"!  
annual allowance 每年免税额；年积金；年度津贴；年津 }7YDe'5V  
annual balance 年度余额 z:<mgp&/<  
annual disposable income 每年可动用收入 [q]"_4L0;d  
annual estimates 周年预算 !U.Xb6  
annual fee 年费 6T{Zee  
annual general meeting 周年大会 Z#YkAQHv5  
annual growth rate 年增率；每年增长率 rBLkowDP*  
annual long-term supplement 长期个案每年补助金 6=o@X  
annual pensionable emolument 可供计算退休金的年薪 g{wIdV  
annual report 年报 (v(!l=3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gv$6\1  
annual return 周年报表；周年申报表；每年报税表格 DODo !  
Annual Return Rules 《周年报表规则》 MVHj?  
annual review of consumer prices 每年消费物价回顾 &RP!9{F<  
annual roll-forward basis 逐年延展方式 <y1V2Np  
annual salary 年薪 T677d.zaT  
annual statement 年度报表；年度决算表 4qo4g+  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9'F-D  
annuitant 年金受益人 (yQ]n91Q,  
annuity 年金 7qSlqA<Hs  
annuity contract 年金合约 %\PnsnJ9Q  
annuity on human life 人寿年金 6#VG,'e3  
antecedent debt 先前的债项 :"? boA#L  
ante-dated cheque 倒填日期支票 GgkljF@{}  
anticipated expenditure 预期开支 e&Z}struE  
anticipated net profit 预期纯利 U*F
|Z4{W  
anticipated revenue 预期收入 INSI$tA~  
anti-inflation measure 反通货膨胀措施 -\:#z4Tc  
anti-inflationary stance 反通货膨胀立场 33x3zEUt6  
apparent deficit 表面赤字 HpXMPHd  
apparent financial solvency 表面偿债能力 Wh[+cH"M  
apparent partner 表面合伙人 Z0T{1YEJ  
application for personal assessment 个人入息课税申请书 b3}928!D-@  
application of fund 资金应用 FrD.{(/~  
application to release as liquidator and to destruct the books of accounts and documents f'aQ T  
申请免除清盘人职务及毁灭帐簿与文件 RP
'`\||*  
appointed actuary 委任精算师 u%?u`n2'  
appointed auditor 委任核数师；委任审计师 KpBh@S  
appointed trustee 委任的受托人 8;9GM^L  
appointer 委任人 n's3!HQY[  
apportioned pro rata 按比例分摊 b9%}<w  
apportionment 分配；分摊 Pm; /Ua  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O @fX +W?U  
apportionment formula 分摊方程式 ,GEMc a,`  
apportionment of estate duty 遗产税的分摊 j-|YE?AA  
appraisal 估价；评估 GXB4&Q!C  
appreciable growth 可观增长 L(Q v78F  
appreciable impact 显着影响 r4caIV  
appreciable increase 可观增长 d{+H|$L`  
appreciation 增值；升值 .CFaBwj  
appreciation against other currencies 相对其他货币升值 -'+|r]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eCdx(4(\a  
appreciation tax 增值税 @ fm\ H  
appropriation 拨款；拨用；拨付 fVv#|
  
appropriation account 拨款帐目 }CZ,WJz=  
Appropriation Bill 拨款法案 <\Nf6>_qEM  
appropriation-in-aid system 补助拨款办法 <b"ynoM.
A  
approved assets 核准资产 P;0tI;  
approved basket stock 认可一篮子证券 1) V,>)Ak  
approved budget 核准预算 Y'"2s~_ Z  
approved charitable donation 认可慈善捐款 h-hU=I8  
approved charitable institution 认可慈善机构 =MO2M~e!  
approved currency 核准货币；认可货币 FV^CSaN[R  
approved estimates 核准预算 ;`g\Tu  
approved estimates of expenditure 核准开支预算 o+{}O_r  
approved overseas insurer 核准海外保险人 3=~"<f l  
approved overseas trust company 核准海外信托公司 ep<Ad  
approved pooled investment fund 核准汇集投资基金 vai.",b=n6  
approved provident fund scheme 认可公积金计划 7t`<`BY^  
approved provision 核准拨款 Us.yKAHPV  
approved redeemable share 核准可赎回股份 `Yp\.K z  
approved regional stock 认可地区性证券 84tuN
  
approved retirement scheme 认可退休金计划 0$l=ME(  
approved subordinated loan 核准附属贷款 `*PVFm>  
arbitrage 套戥；套汇；套利 6u/3"A]'  
arbitrageur 套戥者；套汇者 x^_Wfkch]  
arbitrary amount 临时款项 5P{dey!  
arrangement 措施；安排；协定 ~jAOGo/&6  
arrears 欠款 >1:s.[&  
arrears of pay 欠付薪酬 @8C^[fDL  
arrears of revenue 逾期未收税款；逾期未收的帐项 At%g^  
articles of association 组织章程；组织细则；组织章程细则 JbzYr]k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Taxi79cH  
ascertainment of profit 确定利润 k\_>/)g  
"Asia Clear" “亚洲结算系统” ^ cN-   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _m;cX!+~_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 XG<J'3  
Asian Development Fund [ADF] 亚洲发展基金 ` _()R`=  
Asian dollar bond 亚洲美元债券 q:#,b0|bv  
Asian dollar market 亚洲美元市场 -_'M *-  
Asian dollar rate 亚洲美元利率 pr>Qu:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [,Ts;Hy6Q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <'op  
asked price 沽盘；喊价；索价；卖方报价 ;&e5.K+.Z  
assessable income 应评税入息 VuFMjY  
assessable loss 应评税亏损 Vi`+2%4  
assessable profit 应评税利润 gwQL9 UYx  
assessable value 应评税值 lJoMJS;S]}  
assessed profit 估定利润 &J^@TgqL^  
assessed value 经评估价值 ^ef:cS$;  
assessment 评税；评定；估价；评税单 K @"m0  
assessment number 评税编号；估价编号 |tz1'YOB  
assessment of additional tax 补加税评税 },0fPkVsU  
assessment of performance 业绩评估；实绩评价 ]g3&gw  
Assessor 评税主任 {>OuxVl??k  
asset price bubbles 资产价格泡沫 /MTS>[E  
asset-backed securities 具资产保证的证券 i\2MphS  
assets accretion 资产增值 U jVo "K  
assets and liabilities 资产与负债 aW %ulZ  
assets betterment statement 资产递增表；资产改进表 %Z&[wU~  
assets lending 实物放款；有抵押贷款 NFY,$  
assets of the company passing on the death 死者去世时转移的公司资产 KXcG;b[7n  
assets pledged as security for liabilities 用作负债抵押的资产 7^Uv1ezDR  
assets portfolio 资产投资组合 FB@c +*1  
assets price 资产价格 gqNd@tYI  
assets quality 资产质素 V'pNo&O=  
assets realization 资产变现 iKV;>gF,)v  
assets refinancing arrangement 资产再集资安排 E5 H6&XU  
assets securitization 资产证券化 jD0^,aiG  
assets situated outside Hong Kong 在香港以外地方的资产 U/,`xA;v>  
assets stripping 削减资产；拆卖资产 *rp@`W5  
assets value 资产值 s`Z(f:/6*  
assignee 承让人 Yg/e8Q2  
assignment 转让；转让书；转让契 S4s\tA<  
assignment of interest 权益转让 EiI3$y3;  
assignment of letters patent and trade mark 专利证书及商标转让 GB\.msls  
assignment of property 物业转让；物业转让书 ,!kqE
Ip%  
assignment right 转让权 nlHH}K  
assignor 转让人 jnt0,y A  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 NWwfNb>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 65N;PH59D  
associate member 附属会员 bjPI:j*XU  
associated body corporate 相联法人团体 -,q&Zm  
associated company 相联公司；联属公司 e+bpbyV_#  
associated corporation 相联法团 dTyTj|"x{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (rt DT  
公认会计师公会〔英国〕 ;M8N%  
Association of Futures Exchange Brokers 香港期货经纪协会 vuuID24:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ts:dnGR5  
association of underwriters 承保人组织 56u'XMB?  
assumption of control 接管 Y[$[0  
assurance 担保；保险；转易；转易书 RmO-".$yt  
assurance of interest 权益的转易 c;w c
gU  
at 19XX price 按一九ＸＸ年价格计算 Y%p"RB[  
at a discount 按赔价计算；按贴水价格计算；打折扣 tbAN{pX  
at a premium 按溢价计算；按升水价格计算 ~zRUJ2hD!  
at call 通知付款；按通知 $q DH  
at constant market price 按固定市价计算 Gw!jYnU  
at constant price 按固定价格计算 ")ow,r^"  
at cost 按成本计算 )<DL'  
at current market price 按当时市价计算；按现时市价计算 J[L$8y:  
at current price 按当时价格计算；按现时价格计算 Y1{6lhxgE  
at factor cost 按要素成本计算；按生产要素成本计算 E8jdQS|i
 
at money-of-the-day price 按付款当日价格计算 &AGV0{NMh]  
at or better 按指定或较佳价位〔买卖指令〕 &k&tkE  
at par 按面值计算；平价 HCb7`(
@  
at sight 见票即付 gsc/IUk  
at the close 按收市盘 %,a.431gi  
at the opening 按开市盘 :CSys62
 
attestation 见证；见证条款 [HtU-8:  
at-the-money option 平价期权 l+kI4B7--  
attorney 受权人；受托代表人 -{pcb7.xuv  
attornment 新拥有人承认书 E~2}rK+#)  
attributable profit 可归属利润 3RscuD&  
attributable share value 可归属股份价值 Km
Em  
Auckland Stock Exchange 奥克兰证券交易所 7\JRHw  
auction 拍卖 p}R)qz-=5U  
auctioneer 拍卖商 Hh$D:ZO  
audit 审计；核数 |g> K$m^  
Audit Commission 审计署 [@#P3g\:>W  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +q) ^pCC  
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〕 (BMFGyE3  
audit review 帐目审查 Cf<i"   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~c! XQJ  
audited account 审计帐目；经审计的帐目 p8[Z/]p  
audited annual account 经审计的周年帐目 U;;vNzcn
 
audited balance sheet 经审计的资产负债表 RNcHU  
auditor 核数师；核数主任；审计师 bY+Hf\A  
auditor's certificate 核数师证明书；审计师证明书 }_3<Q\j  
auditor's report 核数师报告；审计师报告 JmWN/mx  
Aussie bond 澳元债券 pb$U~TvzhM  
austerity budget 紧缩预算 -78 t0-lM  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `P)a
tQ  
Australia All Ordinaries Index 澳洲所有普通股票指数 _R]la&^2F\  
Australian Dollar [AUD] 澳元 rxIfatp^  
Australian Options Market 澳大利亚期权市场 *7nlel  
Australian Securities Commission 澳洲证券事务监察委员会 3tS~/o+]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "1&C\}.7  
Australian Stock Exchange 澳大利亚证券交易所 #]:yCiA  
Austrian Schilling [ATS] 奥地利先令 U|uvSJ)X  
authentication 认证；鉴证 fseHuL=~  
authority to purchase 委托购买证；委购书
G~8C7$0z  
authorization 认可；核准；授权；授权书 ~7 C` a$  
authorization by direction 指示授权 fph*|T&R  
authorization by instruction 指令授权 epW
;]> l  
authorization by warrant 令状授权 !(w\%$|  
authorization of unit trust 单位信托的认可 9w}A7('  
authorized agent 指定代理人 8D)*~C'85E  
authorized capital 法定资本 -HP [IJP  
authorized clerk 出市员 _&.CI6  
authorized dealer 认可交易商 0kQAT#  
authorized financial institution 认可财务机构 N02N w(pi  
authorized fund 认可基金 fi:Z*-  
authorized fund house 获授权的基金公司；认可基金公司 Z99%uI3  
authorized institution 认可机构 hi*\5(uH  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !R[o6V5T  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6@ET3v  
authorized insurer 获授权保险人；获认可承保人 v#(wc+[  
authorized investment 特准投资项目 N#6&t8;kTC  
authorized person 获授权人 2y,NT|jp  
authorized representative 获授权代表 mj%Iow.  
authorized share capital 法定股本 )e4nKh],  
automated quotation system 自动报价系统 $wdIOfaH  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :a0qm.EN  
自动交易系统〔香港期货交易所有限公司〕 c3`X19'%fM  
automatic adjustment mechanism 自动调整机制 ka[]pY  
automatic adjustment system 自动调整系统 C*/d%eHD  
Automatic Clearing House 自动票据交换所 n$a
xqvG  
automatic exchange rates accumulation system 自动化汇率累集系统 (JL{X`gs#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;5q=/  
automatic teller machine [ATM] 自动柜员机 6S2D\Bt,_  
autopay 自动转帐 * "~^k^_b}  
available assets 可用资产 31 QT  
available fiscal reserve 现存财政储备 i.)kV B  
available profit 可用利润 Jf|J":S  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 F[l{pc "C  
average 平均；平均数；海损 ]{0 2!  
average basic salary 平均基本薪金 F9]GEBLr  
average consumer expenditure 平均消费开支；一般消费开支 elJLT
G  
average cost 平均成本 (Y)$+9  
average cost of land production 增辟土地平均成本 <lB^>Hfu  
average daily turnover 平均每日成交额 oZmni9*SD  
average daily wage rate 平均每日工资率 ORA+>  
average expenditure pattern 平均开支模式 @L=xY[&{  
average growth rate 平均增长率 ZvkO#j  
average net fixed assets 固定资产平均净值 }Rt?p8p  
average of relatives 相对价格平均数 =sG C  
average price 平均价格 !n}"D:L(  
average propensity to consume 平均消费倾向；一般消费倾向 Qg%B<3 <  
average propensity to save 平均储蓄倾向；一般储蓄倾向 R8W{[@  
average rate 平均率 hof:36 <  
average revenue 平均收入；平均收益 <FRYt-+  
average stock 平均库存；平均存货 bfQ+}|;  
average yearly rent 平均年租 WDP$w(M  
avoidance of double taxation 避免双重课税 t1 OnA#]/_  
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 !eMz;GZ  
Z7V1e<E  
给你加分了