一些有用的会计术语(也不知道发的地方对不对)A

A: {Z7ixc523  
A share Ａ股；甲类股份 Aj=GekX{  
abatement of tax 减税；减扣免税额 1KbZ6Msy  
ABN AMRO Bank N.V. 荷兰银行  S,ea[$_  
above-the-line expenditure 线上项目支出；经常预算支出 x0jaTlU/  
above-the-line receipt 线上项目收入；经常预算收入 -*Rf [|Z  
ABSA Asia Limited 南非联合亚洲有限公司 w-2#CX8jY  
absolute change 绝对数值变更 PTLlLa85<  
absolute expenditure 实际开支 fQ~TZ:UrU  
absolute guideline figure 绝对准则数字 ^1vKhO+p$  
absolute interest 绝对权益 UP$>,05z6  
absolute order of discharge 绝对破产解除令 L6DYunh}^N  
absolute profit margin 绝对利润幅度 k52IvB@2  
absolute value 实值；绝对值 MmfBFt*  
absolutely vested interest 绝对既得权益 #ACT&J  
absorbed cost 已吸收成本；已分摊成本 sW'_K.z  
absorption 吸收；分摊；合并 EI7n|X a1q  
absorption rate 吸收率；摊配率；分摊率 [3s-S+n @  
ACB Finance Limited 亚洲商业财务有限公司 p5tb=Zg_  
acceptable form of reciprocity 合理的互惠条件 (QL:7  
acceptable rate 适当利率；适当汇率 S9]I[4  
acceptance agreement 承兑协议 'S9o!hb'@  
acceptance for honour 参加承兑 f6yj\qq]  
acceptor 承兑人；接受人；受票人 ]s\vc:cc?  
acceptor for honour 参加承兑人 c61OT@dZEA  
accident insurance 意外保险 71Za!3+  
Accident Insurance Association of Hong Kong 香港意外保险公会 
c*.  
accident insurance scheme 意外保险计划 U,Uy0s2r  
accident year basis 意外年度基准 :r ~iFP*  
accommodation 通融；贷款 J(@" 7RX  
accommodation bill 通融票据；空头票据 rab$[?]  
accommodation party 汇票代发人 FU/:'/ L  
account balance 帐户余额；帐户结余 4w=v /WDo  
account book 帐簿 TfT^.p*  
account collected in advance 预收款项 t&EizH$  
account current book 往来帐簿 4H%#Sn#L^!  
account of after-acquired property 事后取得的财产报告 f<iK%  
account of defaulter 拖欠帐目 )[J!{$&y  
account payable 应付帐款 ~tyqvHC  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9#:fQ!3`  
account receivable 应收帐款 "igA^^?X1N  
account receivable report 应收帐款报表 1 :$#a  
account statement 结单；帐单；会计财务报表 )^AZmUYZ  
account title 帐户名称；会计科目 \8!CKnfs  
accountant's report 会计师报告 iQ(j_i'+!I  
Accountant's Report Rules 会计师报告规则 _pZ <  
accounting and auditing procedure 会计与审计程序；会计与核数程序 A[^#8evaK  
Accounting Arrangements 《会计安排》 |9\i+)C  
accounting basis 会计基础 k ,ldi  
accounting by Official Receiver 破产管理署署长呈交的帐目 G+Z ,ic  
Accounting Circular 《会计通告》 s>I]_W)Pt  
accounting class 会计类别 $[?N^   
accounting date 记帐日期；会计结算日期 fS/:OnH  
accounting for money 款项核算 M>Tg$^lm  
Accounting Officer 会计主任 }2LWDQ;po  
accounting period 会计报告期；会计期 u"(NN9s  
accounting policy 会计政策；会计方针 Y'~O_coG  
accounting practice 会计惯例 EyVu-4L:#  
accounting principle 会计准则 m BFNg3_  
accounting record 会计记录 Md@x2
Ja  
accounting report 会计报告 S|)atJJ0G"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 BYMdX J  
Accounting Society of China 中国会计学会 
*#b e  
accounting statement 会计报表 m(MQ  
accounting system 会计制度；会计系统 ar\|D\0V  
accounting transaction 会计事项；帐务交易 -dO8Uis$  
accounting treatment 会计处理 q4w]9b/  
accounting year 会计年度 I&#:/|{:5  
accretion 增值；添加 A+8)VlE\  
accrual 应计项目；应累算数目 "{qnm+G  
accrual basis 应计制；权责发生制 "qF/7`e[  
accrual basis accounting 应计制会计；权责发生制会计 2 G2+oS ?  
accrue 应累算；应计 \A011R&  
accrued benefit 应累算利益 %L-qAI&V  
accrued charges 应计费用 /CO=!*7fz  
accrued cumulative preference share dividend 应累算的累积优先股股息 FXDB> }8  
accrued expenses 应累算费用 hZ452W  
accrued interest payable 应付利息；应计未付利息 Y:O|6%00Y  
accrued interest receivable 应收利息；应计未收利息 %a WRXW@c  
accrued right 累算权益 1E /G+pm  
accruing profit 应累算的利润 <uB)u>3   
accumulated fiscal reserve 累积财政储备 A03io8D6  
accumulated profit 累积利润；滚存溢利 GvG8s6IZ  
accumulated reserve 累积储备 L~{(9J'(  
accumulation of surplus income 累积收益盈余 MXfyj5K  
acquired assets 既得资产 ;lb  
acquisition 收购；购置；取得 PNo:[9`S;m  
acquisition cost 购置成本 ]?H12xz  
acquisition expenses 购置费用 -K?lhu  
acquisition of 100% interest 收购全部股权 ^*`#+*C  
acquisition of control 取得控制权 CN ( :  
acquisition of fixed assets 购置固定资产 0Zwx3[bq6K  
acquisition of shell “买壳” qhvT,"  
acquisition price 收购价 T=u"y;&L  
act of God 天灾 p*42 @1,  
acting partner 执事合伙人 }(!Uq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 HQ9tvSc  
active partner 积极参与的合伙人 yOQae m^O  
active trading 交投活跃 gAorb\
iJ  
actual circulation 实际流通 Z;a)P.l.>  
actual cost 实际成本 %m f)BC  
actual expenditure 实际开支；实际支出 C.:S@
{sK  
actual income 实际入息；实际收入；实际收益 M^Z=~512g  
actual market 现货市场 Qx,#Hj  
actual price 现货价；实际价格 G4:\6fu  
actual profit 实际利润 z"yW):X  
actual quotation 实盘；实际价位；实际报价 '}(>s%~  
actual year basis 按实际年度计算
Miw=2F  
actuals 实货 rZpsC}C'  
actuarial investigation 精算调查 0j4n11#  
actuarial principle 精算原则 A|1xK90^XT  
actuarial report 精算师报告 LKcp.i  
Actuarial Society of Hong Kong 香港精算学会 =,;$d&#*h  
actuarial valuation 精算师估值 frPQi{u$  
actuary 精算师 hx&fV#m  
ad referendum agreement 暂定协议；有待覆核的协定 #`gX(C>  
ad valorem duty 从价税；按值征税 ~K#
92  
ad valorem duty system 从价税制 As>Og
 
ad valorem fee 从价费 8CRbo24"s  
ad valorem tariff 从价关税 [zN*P$U]  
additional allowance 额外免税额 |3E|VGm~  
additional amount for unexpired risk 未过期风险的额外款额 //|B?4kk  
additional assessable profit 补加应评税利润 *j]Bo,AC  
additional assessment 补加评税 AQ(n?1LU  
additional commitment 额外承担 2IW!EUR  
additional commitment vote 额外承担拨款 0]*W0#{Zj  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $t^Td
<  
additional dependent parent allowance 供养父母额外免税额 Ewr2popK  
additional provision 额外拨款 kI!@J6  
additional stamp duty 附加印花税 T^#d;A  
additional tax 补加税罚款；补加税款 *5oQZ".vA*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 nlhv  
adjudged bankrupt 被裁定破产 WO9vOS>  
adjudicated bankrupt 裁定破产人 OAs>F"  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3bezYk  
adjudication of bankruptcy 裁定破产；宣告破产 "]G'^  
adjudication of insolvency 裁定无力偿还债务 2;>uP#1]  
adjusted actual 经调整的实数；调整后的实数 =>c0NT  
adjusted current assets 经调整的流动资产；调整后的流动资产 GqsV6kH  
adjusted figure 经调整的数字；调整后的数额 Z7pX%nj_  
adjusted liabilities 经调整的负债；调整后的负债 5EQ)pH+  
adjusted loss 经调整的亏损；调整后的亏损 CQ.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 e8dZR3JL  
adjusted profit 经调整的利润；调整后的利润 ?'a>?al%>  
adjusted surplus 经调整的盈余额；调整后的盈余额 v\8v'EDP  
adjusted value 经调整的价值；调整后的价值 ^.)0O3oC  
adjustment 调整；修订；理算〔保险〕 tlD^"eq4:  
adjustment centre 调剂中心 5<`83;R9  
adjustment lag 调整过程的时间差距；调整时差 ~ L%,9  
adjustment mechanism 调整机制 /v<Gt%3X  
adjustment of loss 亏损调整 (n.IK/:  
adjustment process 调整过程；调整程序 +U J~/XV  
adjustment range 调整幅度 ga\s5
 
administered exchange rate 受管制汇率 B.od{@I(Xp  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 FIfLDT+Wh  
administration expenses 行政费用 ~E8/m_> rU  
administration fee 手续费；行政费 3]9wfT%d  
administration in bankruptcy 破产管理 ,7s+-sRG  
administration order 遗产管理令 |,`"Omb9+m  
administrator 管理人；遗产管理人 ^pu8\K;~  
administrator of the estate 遗产管理人 w<THPFFF"  
admission of debt 债项承认书 P3W3+pwq  
admission of proof 接纳债权证明 $PRd'YdL/  
advance 放贷款项；垫付款项；预支款项；预付款项 Zy9IRZe4U  
advance account 暂支帐目；预付款帐户 /*fx`0mY)  
advance compensation 预付补偿金 )K]p^lO  
advance from shareholder 股东垫款 wAW{{ p  
advance pending reimbursement 预支以待日后付还 8r"-3<*  
advanced economy 先进经济体系 (z)#}TC  
advancement 预付；预付财产 V*O[8s%5v  
advances warrant 垫款令 H1q,w|O9j  
advancing 贷出 p|nPu*R-\  
adverse balance 逆差 MHt ~ZVH  
adverse exchange 逆汇 $v2t6wS,"  
advertisement addressed to shareholders 在报章刊登的致股东通告 f ]_ki  
advice for collection 托收通知书 &g90q  
advice of drawing 提款通知书；汇票通知书 /^jl||'H,:  
advice of payment 付款通知 :oW 16m1`  
Advisory Committee [Securities and Futures Commission] XSN=0N!GB  
谘询委员会〔证券及期货事务监察委员会〕 P8h|2
,c%  
Advisory Committee on Diversification 经济多元化谘询委员会 q>K3a1x  
affidavit 誓章；遗产申报誓章 XaE*$:   
affidavit of no receipt 述明无收款的誓章 Z-4/xi7  
affiliate 联号；联营公司；附属公司 Q6URaw#Yt`  
affiliated company 附属公司；联号；联营公司 GY@:[u.&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;AVIt!(L~V  
affordability 负担能力 K/Y
"oQ2  
African Development Bank [AfDB] 非洲开发银行 ( 1  
after-acquired property 事后取得的财产 5c}loOq  
after-hours dealing 市后交易 .Ow8C  
after-tax profit 税后盈利；税后利润；税后溢利 W+8s>  
agency agreement 代理协议 r7V
!M1  
agency expenses 代理机构的开支 bM?29cs  
agency fee 代理费 GSSmlJ`  
Agency Law 《代理法》 di+|` O  
agent 代理人；承销人 |%|Vlu  
agent of company 公司代理人 x;:jF_  
agent's fee 代理人费；经纪费 ADOA&r[  
aggregate 总计；总数；总体数字 A2L"&dl  
aggregate amount 总款额；总额 ?-2s}IJO  
aggregate assets and liabilities 总体资产与负债 tKuJ &I~  
aggregate at constant price 按固定价格计算的总体数字 ~@Bw(!  
aggregate demand 总需求  `5(F'o  
aggregate gross position 总持仓量 Yc6.v8a  
aggregate limit 总限额 u.n'dF-  
aggregate of salaries tax 合计薪俸税 S?JGg.)  
aggregate performance 总体表现；总体业绩 vN_ 8qzWk  
aggregate supply 总体供应 e, 2/3jO  
aggregate surplus 总盈余 YZ:C9:S6X  
aggregate total 整体总额 m}D;=>2$  
aggregate value 总值；合计价值 G `3{Q7k  
aggregated basis 合计基准 {0a\<l  
aggregated net chargeable income 合计应课税入息实额 Vh=U/{Rp1  
aggregation 合并计算；合计；总和 4,R"(ej  
aggregation of incomes of husband and wife 夫妇入息合并计算 *CQZ6&^  
aggregation of property 财产的总和 xj8z*fC;  
agio 差价；贴水 ^jRX6  
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》 `s+kYWg'Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \5j}6Wj  
《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》 Z;1r=p#s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment f<rn't{  
《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》 9Qu(RbDqC  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =<PEvIn  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ':tdb$h  
agreement for a settlement 授产协议 s~>1TxJe  
agreement for assignment 转让协议 aqK+ u.H  
agreement for sale 售卖协议；买卖协议 #UwX~  
agreement for sale and purchase 买卖协议 8EdaxeDq  
agreement for the payment of interest 支付利息协议 .=-a1p/  
agreement for the repayment of money 还款协议  tKh  
agreement of reinsurance 再保险协议 %;u"2L0@  
Agricultural Bank of China 中国农业银行 >/ A'G  
air passenger departure tax 飞机乘客离境税 +`1~
zcu
 
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m`$Q/SyvG  
airport tax 机场税 )/Eu=+d  
alcohol duty 酒精税 :HrFbq  
alienation 让与；让渡；转让 &\cS{35  
alimony 生活费；赡养费 /joY? T  
All Ordinaries Index [AOI] 所有普通股指数 !kb:g]X  
all risks 全险；综合险 bd%< Jg+  
All Sales Record for Stock Market 《股票市场成交报告》 I7=A
!C"  
Allied Capital Resources Limited 新联财务有限公司 ="vg/@.>i  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 E>5p7=Or;"  
allocation letter 拨款信件 |dqESl,2  
allocation of fund 分配款项；预留款项 biw . ~  
allocation of profit 利润分配；溢利分配 *[b>]GXd49  
allocation warrant 拨款令 PrfG  
allotment 分配；配股 0nkC%j  
allotment notice 股份配售通知；配股通知 yVXVHCB  
allotment of shares 股份分配 P{QHG 3  
allowable 可获宽免；免税的 Z1($9hE>  
allowable business loss 可扣除的营业亏损 Z.Dg=>G]
  
allowable expenses 可扣税的支出 #XqCz>Z  
allowance 免税额；津贴；备抵；准备金 Dyo^O=0c  
allowance for debts 债项的免税额 W,80deT  
allowance for depreciation by wear and tear 耗损折旧免税额 eYlI};  
allowance for funeral expenses 殡殓费的免税额 o%;ly  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~a_X 7
 
allowance for repairs and outgoings 修葺及支出方面的免税额 T"X]@9g^-  
allowance to debtor 给债务人的津贴 .<fdX()e,  
alteration of capital 资本更改 Q}<QE:-&E  
alternate trustee 候补受托人 yVGf[~X  
amalgamation 合并 O(=9&PRi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2T(+VeM
Q=  
ambit of charges 征税范围；收费范围 2&]LZ:(  
amended valuation 经修订的估值 /)K;XtcN  
American Commodities Exchange 美国商品交易所 j%bC9UkE3  
American Express Bank Limited 美国运通银行 5cU:wc  
American Stock Exchange 美国证券交易所 Rcw[`q3/  
amortization 摊销 T!41[vm(  
amount due from banks 存放银行同业的款项 ~QPTs1Vk8  
amount due from banks abroad 存放海外银行同业的款项 BB69U  
amount due from holding companies 控股公司欠款 -
}!miV  
amount due from local banks 存放本港银行同业的款项 OX]P;#4tU  
amount due to banks 银行同业的存款 BaIuOZ@,  
amount due to banks abroad 海外银行同业的存款 s]kzXzRC?  
amount due to holding companies 控股公司存款 c[ 0`8s!  
amount due to local banks 本港银行同业的存款 P,-5af*;  
amount due to outport banks 外埠银行同业的存款 8>x'. 8  
amount for note issue 发行纸币的款额 L1g0Dd\Ox  
amount of bond 担保契据的款额 w >2G@  
amount of consideration 代价款额 I"3C/ pU2  
amount of contribution 供款数额 6H  U*,  
amount of indebtedness 负债款额 P3=#<Q.  
amount of principal of the loan 贷款本金额 lP]Y^Gz  
amount of rates chargeable 应征差饷数额 G'w!Aws  
amount of share capital 股本额 ?)k]Vg.  
amount of sums assured 承保款额 3)?WSOsL:  
amount of variation 变动幅度 |V{ Q  
amount of vote 拨款数额 aL90:,V  
amount payable 应付款额 M,li\)J!&  
amount receivable 应收款额 f`/('}t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5}]+|d;  
analysis 分析 [ @"6:tTU  
ancillary risk 附属风险 .
%.7~Nu,  
annual account 周年帐目；周年帐目报表；年度决算；年结 L'aB/5_%  
annual accounting date 年结日期 hp9LV2_5  
annual allowance 每年免税额；年积金；年度津贴；年津 7(tsmP  
annual balance 年度余额 e`7>QS;.  
annual disposable income 每年可动用收入 VX8CEO  
annual estimates 周年预算 U{pg y#/  
annual fee 年费 xJ. kd Tr  
annual general meeting 周年大会 A4#FAFy  
annual growth rate 年增率；每年增长率 &Q}%
b7  
annual long-term supplement 长期个案每年补助金 PO6yEr  
annual pensionable emolument 可供计算退休金的年薪 vZ srlHb  
annual report 年报 }}~a4p>%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n9J{f"`m  
annual return 周年报表；周年申报表；每年报税表格 #rBfp|b]1  
Annual Return Rules 《周年报表规则》 U2WHs3  
annual review of consumer prices 每年消费物价回顾 +s8R]3NJ_H  
annual roll-forward basis 逐年延展方式 Xfqin4/jC  
annual salary 年薪 3^y<Db  
annual statement 年度报表；年度决算表 o'(BL:8s  
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 6g"h}p\{S  
annuitant 年金受益人 ty[p5%L1  
annuity 年金 UXpp1/d|e  
annuity contract 年金合约 vF'>?O?  
annuity on human life 人寿年金 u "k< N|.3  
antecedent debt 先前的债项 oxL<\4)WJ  
ante-dated cheque 倒填日期支票 dc1Zh W4  
anticipated expenditure 预期开支 8uH8)  
anticipated net profit 预期纯利 T=M##`jP%  
anticipated revenue 预期收入 CZe
Zk  
anti-inflation measure 反通货膨胀措施 AgSAjBP  
anti-inflationary stance 反通货膨胀立场 62_k`)k  
apparent deficit 表面赤字 =*l
BJ-L  
apparent financial solvency 表面偿债能力 X_@|+d  
apparent partner 表面合伙人 $HQ4o\~  
application for personal assessment 个人入息课税申请书 S!z3$@o  
application of fund 资金应用 VWHpfm[r%  
application to release as liquidator and to destruct the books of accounts and documents q jc4IW t~  
申请免除清盘人职务及毁灭帐簿与文件 Jkbeh.  
appointed actuary 委任精算师 =QtFJ9\  
appointed auditor 委任核数师；委任审计师 ug ;Xoh5w  
appointed trustee 委任的受托人 L;j++^p  
appointer 委任人 G&1bhi52  
apportioned pro rata 按比例分摊 QdQ1+*/+U  
apportionment 分配；分摊 N AY3.e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u?dPCgs;h  
apportionment formula 分摊方程式 U887@-!3  
apportionment of estate duty 遗产税的分摊 'xkl|P>=],  
appraisal 估价；评估 7f ub^'_  
appreciable growth 可观增长 =IQ}Y_xr  
appreciable impact 显着影响 LOfw #+]d  
appreciable increase 可观增长 <Ohi+a%6  
appreciation 增值；升值 m=^]93+  
appreciation against other currencies 相对其他货币升值 rg>2tgA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Bh cp=#  
appreciation tax 增值税 m<>BxX  
appropriation 拨款；拨用；拨付 P,'%$DLDg  
appropriation account 拨款帐目 _\tv ${  
Appropriation Bill 拨款法案 (,QWK08  
appropriation-in-aid system 补助拨款办法 AzXLlQ  
approved assets 核准资产 ]2)A/fOW  
approved basket stock 认可一篮子证券 1@KiP`DA  
approved budget 核准预算 zEW+1-=)+7  
approved charitable donation 认可慈善捐款 JOt(r}gU  
approved charitable institution 认可慈善机构 |%XTy7^a  
approved currency 核准货币；认可货币 SiX<tj#HH\  
approved estimates 核准预算 r=Lgh#9S  
approved estimates of expenditure 核准开支预算 U-fxlg|-C  
approved overseas insurer 核准海外保险人 _r\M}lDh*  
approved overseas trust company 核准海外信托公司 hPBBXj/=  
approved pooled investment fund 核准汇集投资基金 Sm4B
ZF~!B  
approved provident fund scheme 认可公积金计划 ]gcOMC  
approved provision 核准拨款 9+N%Io?!  
approved redeemable share 核准可赎回股份 I(pq3_9$  
approved regional stock 认可地区性证券 x@rQ7K>  
approved retirement scheme 认可退休金计划 , %z HykP  
approved subordinated loan 核准附属贷款 sV%DX5@  
arbitrage 套戥；套汇；套利 wv{ Qx^  
arbitrageur 套戥者；套汇者 C2v_]
,]  
arbitrary amount 临时款项 a0sz$u  
arrangement 措施；安排；协定 !aF~5P7%  
arrears 欠款 TK\3mrEI  
arrears of pay 欠付薪酬 |>]@w\]  
arrears of revenue 逾期未收税款；逾期未收的帐项 Wmcd{MOS  
articles of association 组织章程；组织细则；组织章程细则 EC,`t*<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MU a[}?  
ascertainment of profit 确定利润 QE[<
Y3M  
"Asia Clear" “亚洲结算系统” .aY$-Y<  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !KK
`+ 9/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 c5WMN.z  
Asian Development Fund [ADF] 亚洲发展基金 pl&nr7\  
Asian dollar bond 亚洲美元债券 ur'<8pDb$  
Asian dollar market 亚洲美元市场 Kh$"5dy  
Asian dollar rate 亚洲美元利率 #Iz)Mu  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J}xM+l7uY  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {E Ay~lo  
asked price 沽盘；喊价；索价；卖方报价 H2R3I<j  
assessable income 应评税入息 \'j(@b,  
assessable loss 应评税亏损 S5TVfV5LI  
assessable profit 应评税利润 Z@+nkTJ9&t  
assessable value 应评税值 /v5A)A$7  
assessed profit 估定利润 8ex;g^e  
assessed value 经评估价值 NC-K`)  
assessment 评税；评定；估价；评税单 JXU?'@QY  
assessment number 评税编号；估价编号 ,k4pW&A  
assessment of additional tax 补加税评税 oxc;DfJ_  
assessment of performance 业绩评估；实绩评价 PJN9[Y{^3  
Assessor 评税主任 B1nm?E 0i  
asset price bubbles 资产价格泡沫 C&w0HoF  
asset-backed securities 具资产保证的证券 \/3(>g?4  
assets accretion 资产增值 0x-g0]  
assets and liabilities 资产与负债 TxG@#" ^g}  
assets betterment statement 资产递增表；资产改进表 fS4W*P[B3  
assets lending 实物放款；有抵押贷款 sS}:Od  
assets of the company passing on the death 死者去世时转移的公司资产 Io3-\Ff  
assets pledged as security for liabilities 用作负债抵押的资产 $Xlr@)%  
assets portfolio 资产投资组合 *%KIq/V  
assets price 资产价格 a#r{FoU{M8  
assets quality 资产质素  J3 Q_  
assets realization 资产变现 kMch   
assets refinancing arrangement 资产再集资安排 )f:i4.M  
assets securitization 资产证券化 2\1+M)  
assets situated outside Hong Kong 在香港以外地方的资产 /&#y-D_  
assets stripping 削减资产；拆卖资产 I{(!h90  
assets value 资产值 lgU!D |v  
assignee 承让人 BVb^xL  
assignment 转让；转让书；转让契 LsERcjwwK  
assignment of interest 权益转让 "PI;
/(kR  
assignment of letters patent and trade mark 专利证书及商标转让 o( zez  
assignment of property 物业转让；物业转让书 *FC8=U2\X  
assignment right 转让权 hTn"/|_SW  
assignor 转让人 jerU[3  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Y%"$v0D  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 bOr11?
 
associate member 附属会员 )9
yQ C  
associated body corporate 相联法人团体 6J,h}S  
associated company 相联公司；联属公司 apa&'%7  
associated corporation 相联法团 :Pdh##k  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] I8J>>H'#A  
公认会计师公会〔英国〕 Zwc&4:5%  
Association of Futures Exchange Brokers 香港期货经纪协会 wz:e\ !  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %MHL@Nn>e  
association of underwriters 承保人组织 La1:WYt  
assumption of control 接管 -6- sI  
assurance 担保；保险；转易；转易书 '69)m~B0a  
assurance of interest 权益的转易 W$hCI)m(  
at 19XX price 按一九ＸＸ年价格计算 *P*~CHx
>  
at a discount 按赔价计算；按贴水价格计算；打折扣 2v ~8fr4
  
at a premium 按溢价计算；按升水价格计算 !FP ]  
at call 通知付款；按通知 (v/
L   
at constant market price 按固定市价计算 ,Lp"Ia  
at constant price 按固定价格计算 5 [~HL_u;,  
at cost 按成本计算 (]'wQ4iQ  
at current market price 按当时市价计算；按现时市价计算 .2@T|WD!Ah  
at current price 按当时价格计算；按现时价格计算 49*f=gpGj2  
at factor cost 按要素成本计算；按生产要素成本计算 JE9v+a{7  
at money-of-the-day price 按付款当日价格计算 ZNw|5u^N  
at or better 按指定或较佳价位〔买卖指令〕 )m7%cyfC  
at par 按面值计算；平价 x!GDS>  
at sight 见票即付 o!UB x<4  
at the close 按收市盘 /(s |'"6  
at the opening 按开市盘 Q"FN"uQ}x  
attestation 见证；见证条款 ivo><"Y(r  
at-the-money option 平价期权 c.]QIIdK  
attorney 受权人；受托代表人 A2ye ^<-C.  
attornment 新拥有人承认书 BGibBF^  
attributable profit 可归属利润 ck]I?  
attributable share value 可归属股份价值 aYa`ex  
Auckland Stock Exchange 奥克兰证券交易所 As)?~dV  
auction 拍卖 F!#)l*OX;  
auctioneer 拍卖商 <<d#  
audit 审计；核数 AQjv? 4)T  
Audit Commission 审计署 R
5=J:o  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <T[LugI  
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〕 3'.3RKV  
audit review 帐目审查 P I"KY@>H  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ZUHW*U.  
audited account 审计帐目；经审计的帐目 @~hy'6/  
audited annual account 经审计的周年帐目 k)>H=?mI  
audited balance sheet 经审计的资产负债表 Ql5bjlQdO  
auditor 核数师；核数主任；审计师 o i'iZX  
auditor's certificate 核数师证明书；审计师证明书 ),N,!15j,  
auditor's report 核数师报告；审计师报告 %W D^0U|  
Aussie bond 澳元债券 Gn 9oInY1  
austerity budget 紧缩预算 M(+Pd_c6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8+w*,R
y`  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]}/Rl}_  
Australian Dollar [AUD] 澳元 /a32QuS  
Australian Options Market 澳大利亚期权市场 n)5t!  
Australian Securities Commission 澳洲证券事务监察委员会 apm%\dN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 m^L!_~  
Australian Stock Exchange 澳大利亚证券交易所 :(US um  
Austrian Schilling [ATS] 奥地利先令 WZ?>F  
authentication 认证；鉴证 Ne<S_u2nT  
authority to purchase 委托购买证；委购书 ~2rQ80_  
authorization 认可；核准；授权；授权书 K9xvog  
authorization by direction 指示授权 #>aq'47j  
authorization by instruction 指令授权 +g?uvXC&  
authorization by warrant 令状授权 `:3nF'  
authorization of unit trust 单位信托的认可 "G>d8GbIh  
authorized agent 指定代理人 n! 5(Z5=  
authorized capital 法定资本 A-4;$ QSm  
authorized clerk 出市员
((]i}s0S  
authorized dealer 认可交易商 ?QffSSj[s  
authorized financial institution 认可财务机构 b(N\R_IQ~  
authorized fund 认可基金 E}9wzPs  
authorized fund house 获授权的基金公司；认可基金公司 mF@7;dpr  
authorized institution 认可机构 hA 5p'a+K  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _(J#RH  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Y({ R\W|  
authorized insurer 获授权保险人；获认可承保人 k#pO+[ x  
authorized investment 特准投资项目 9oc_*V0<  
authorized person 获授权人 If'2 m_  
authorized representative 获授权代表 L3\#ufytb  
authorized share capital 法定股本 ZbT$f^o}M]  
automated quotation system 自动报价系统 *yT>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] k^ZP~.G  
自动交易系统〔香港期货交易所有限公司〕 W6>t!1oO+  
automatic adjustment mechanism 自动调整机制 Ci-Ze j  
automatic adjustment system 自动调整系统 FLG"c690  
Automatic Clearing House 自动票据交换所 tcoG;ir  
automatic exchange rates accumulation system 自动化汇率累集系统 A^).i_&#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fmK~
?  
automatic teller machine [ATM] 自动柜员机 ^dLu#,;  
autopay 自动转帐 MkMDI)Y|  
available assets 可用资产 Y910\h@V  
available fiscal reserve 现存财政储备 yH"i5L9
 
available profit 可用利润 rtAPkXJFM  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 f$:Y'$Z1  
average 平均；平均数；海损 RYCiO,+  
average basic salary 平均基本薪金 j17h_ a;  
average consumer expenditure 平均消费开支；一般消费开支 `Ns@W?  
average cost 平均成本 !{+CzUo@  
average cost of land production 增辟土地平均成本
'MW%\W;  
average daily turnover 平均每日成交额 M *w{PjU  
average daily wage rate 平均每日工资率 PY_8*~Z  
average expenditure pattern 平均开支模式 4r4 #u'Om  
average growth rate 平均增长率 ^X{U7?x  
average net fixed assets 固定资产平均净值 `>UUdv{C  
average of relatives 相对价格平均数 |Io:D:  
average price 平均价格 +0U=UV)U  
average propensity to consume 平均消费倾向；一般消费倾向 s1wlOy  
average propensity to save 平均储蓄倾向；一般储蓄倾向 d@ 8M_ O |  
average rate 平均率 :AlvWf$d  
average revenue 平均收入；平均收益 !dwZ`D  
average stock 平均库存；平均存货 nG4ZOx.*1g  
average yearly rent 平均年租 mWZP.w^-  
avoidance of double taxation 避免双重课税 'i$._Tx  
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 hK)'dG*  
c! kr BS  
给你加分了