一些有用的会计术语(也不知道发的地方对不对)A

A: A7|!&fi  
A share Ａ股；甲类股份 t3.;W/0_  
abatement of tax 减税；减扣免税额 vcnUb$%  
ABN AMRO Bank N.V. 荷兰银行 k1HukGa  
above-the-line expenditure 线上项目支出；经常预算支出 W|oLS  
above-the-line receipt 线上项目收入；经常预算收入 mVN^X/L(y  
ABSA Asia Limited 南非联合亚洲有限公司 i:wTPR  
absolute change 绝对数值变更 NZSP*#!B  
absolute expenditure 实际开支 t8,s]I&  
absolute guideline figure 绝对准则数字 ~*9 vn Z@  
absolute interest 绝对权益 v_PhJKE  
absolute order of discharge 绝对破产解除令 o })k@-oL  
absolute profit margin 绝对利润幅度 NuKktQd  
absolute value 实值；绝对值 z!quA7s<]  
absolutely vested interest 绝对既得权益 n0:Y*Op  
absorbed cost 已吸收成本；已分摊成本 /ov&h;  
absorption 吸收；分摊；合并 FV>LD% uu  
absorption rate 吸收率；摊配率；分摊率 )pV5l|`  
ACB Finance Limited 亚洲商业财务有限公司 "If]qX
(w  
acceptable form of reciprocity 合理的互惠条件 f\Fub
L  
acceptable rate 适当利率；适当汇率 9pD=E>4?#  
acceptance agreement 承兑协议 uI^E9r/hB  
acceptance for honour 参加承兑 ;H5PiSq;z  
acceptor 承兑人；接受人；受票人 qh!2dj  
acceptor for honour 参加承兑人 Np=IZnpt  
accident insurance 意外保险 mdW8RsR  
Accident Insurance Association of Hong Kong 香港意外保险公会 6C>"H  
accident insurance scheme 意外保险计划 c8I : jDk:  
accident year basis 意外年度基准 Nh7+Vl  
accommodation 通融；贷款 A\9QgM  
accommodation bill 通融票据；空头票据 gf()NfUvRH  
accommodation party 汇票代发人 M/XxiF  
account balance 帐户余额；帐户结余 !j,LS$tPu  
account book 帐簿 s
)ymm7?  
account collected in advance 预收款项 7{ zkq
ug  
account current book 往来帐簿 5_@ u Be~  
account of after-acquired property 事后取得的财产报告 2?hc94  
account of defaulter 拖欠帐目 mrR~[533j  
account payable 应付帐款 M[N$N`9  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B:om61Dn  
account receivable 应收帐款 `x2Q:&.H`  
account receivable report 应收帐款报表 (5y+g?9d;  
account statement 结单；帐单；会计财务报表 -NW7ncB|  
account title 帐户名称；会计科目 Sdl1k+u  
accountant's report 会计师报告 L|Zja*  
Accountant's Report Rules 会计师报告规则 ,*SoV~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [hE0 9W  
Accounting Arrangements 《会计安排》 j]\3>.  
accounting basis 会计基础 ,C%fA>?UF8  
accounting by Official Receiver 破产管理署署长呈交的帐目 hm"i\JZ3N  
Accounting Circular 《会计通告》 Z<6XB{Nh\  
accounting class 会计类别 3[plwe  
accounting date 记帐日期；会计结算日期 pBV_'A}ioh  
accounting for money 款项核算 u-g2*(ZT  
Accounting Officer 会计主任 ;v0M ::  
accounting period 会计报告期；会计期 aV?dy4o$  
accounting policy 会计政策；会计方针 WZ@/
'[  
accounting practice 会计惯例 @~v|t{G  
accounting principle 会计准则 jEwfa_Q%  
accounting record 会计记录 zi7,?bD  
accounting report 会计报告 al<[iZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6KuB<od  
Accounting Society of China 中国会计学会 
4<b=;8  
accounting statement 会计报表 >CtT_yhx  
accounting system 会计制度；会计系统 )&R^J;W$M1  
accounting transaction 会计事项；帐务交易 CPssk,q~C  
accounting treatment 会计处理 }!=}g|z#|  
accounting year 会计年度 qP6YnJWl  
accretion 增值；添加 q 65mR!)  
accrual 应计项目；应累算数目 "L'
0"  
accrual basis 应计制；权责发生制 \8v{9Yb  
accrual basis accounting 应计制会计；权责发生制会计 &VG|*&M  
accrue 应累算；应计 0Q^ -d+!  
accrued benefit 应累算利益 dLb9p"EE#  
accrued charges 应计费用 \mRRx#-r%  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y0`@$d&n  
accrued expenses 应累算费用 nA:\G":\y  
accrued interest payable 应付利息；应计未付利息 J ik+t\A  
accrued interest receivable 应收利息；应计未收利息 T=6fZ;7  
accrued right 累算权益 =\;yxl
 
accruing profit 应累算的利润 Ml`tDt|;  
accumulated fiscal reserve 累积财政储备 R[Y]B$XO  
accumulated profit 累积利润；滚存溢利 zs!}P  
accumulated reserve 累积储备 Id`?yt  
accumulation of surplus income 累积收益盈余 NV 6kj=r  
acquired assets 既得资产 8YNii-pl  
acquisition 收购；购置；取得 o4I&?d7;"  
acquisition cost 购置成本 &?\'Z~B4  
acquisition expenses 购置费用 ^MJTlRUb  
acquisition of 100% interest 收购全部股权 1<Fh aK  
acquisition of control 取得控制权 hs'J'~a  
acquisition of fixed assets 购置固定资产  wfr+-  
acquisition of shell “买壳” NHKIZx8sR  
acquisition price 收购价 kkfwICBI  
act of God 天灾 Q2[@yRY/z  
acting partner 执事合伙人 "Uy==~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )aY^
k|I  
active partner 积极参与的合伙人 .yp"6S^b  
active trading 交投活跃 L`E^BuP/  
actual circulation 实际流通 d5?"GFy  
actual cost 实际成本 S}zh0`+d'Z  
actual expenditure 实际开支；实际支出 =/xTUI4  
actual income 实际入息；实际收入；实际收益 {oIv%U9  
actual market 现货市场 a&yIH;-  
actual price 现货价；实际价格 fJ"#c<n  
actual profit 实际利润 -oGJPl{r  
actual quotation 实盘；实际价位；实际报价 +[l52p@a  
actual year basis 按实际年度计算 TE+d?  
actuals 实货 UO%VuC5B  
actuarial investigation 精算调查 1eG@?~G  
actuarial principle 精算原则 4 qdLH^dX  
actuarial report 精算师报告 -P!_<\q\l  
Actuarial Society of Hong Kong 香港精算学会 TUeW-'/1  
actuarial valuation 精算师估值 7bBOV(/s  
actuary 精算师 {)^P_zha[9  
ad referendum agreement 暂定协议；有待覆核的协定 6L--FY>.-  
ad valorem duty 从价税；按值征税 }q0lbwYlb  
ad valorem duty system 从价税制 f@@2@# 5B  
ad valorem fee 从价费 ejY|o Bj  
ad valorem tariff 从价关税 Efo,5  
additional allowance 额外免税额 ~_vzss3-C  
additional amount for unexpired risk 未过期风险的额外款额 z:PH _N~  
additional assessable profit 补加应评税利润 `? ayc/TK  
additional assessment 补加评税 8ut:cCrmg  
additional commitment 额外承担 z0ULB?*"  
additional commitment vote 额外承担拨款 u+7B-l=u*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 cZ$!_30N+  
additional dependent parent allowance 供养父母额外免税额 ,/V'(\>  
additional provision 额外拨款 EA )28]Y.  
additional stamp duty 附加印花税 v` 9^?Xw)  
additional tax 补加税罚款；补加税款 J)6A,:wt  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 w3j51v` 0'  
adjudged bankrupt 被裁定破产 [kc%+j<g  
adjudicated bankrupt 裁定破产人 z?C;z7eT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `_L=~F8  
adjudication of bankruptcy 裁定破产；宣告破产 6 isz  
adjudication of insolvency 裁定无力偿还债务 =}@
m$g  
adjusted actual 经调整的实数；调整后的实数 }hT1@I   
adjusted current assets 经调整的流动资产；调整后的流动资产 z!09vDB^  
adjusted figure 经调整的数字；调整后的数额 TF %8pIg>Z  
adjusted liabilities 经调整的负债；调整后的负债 :UuPy|>  
adjusted loss 经调整的亏损；调整后的亏损 B Z:H$v  
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 rVLUT  
adjusted profit 经调整的利润；调整后的利润 .f'iod-  
adjusted surplus 经调整的盈余额；调整后的盈余额 S30@|@fTz  
adjusted value 经调整的价值；调整后的价值 /$OX'L&b  
adjustment 调整；修订；理算〔保险〕 Kgi| 7w  
adjustment centre 调剂中心 @ucN|r}=R  
adjustment lag 调整过程的时间差距；调整时差 pa0'\  
adjustment mechanism 调整机制 F
+e J9  
adjustment of loss 亏损调整 6MC*2}W  
adjustment process 调整过程；调整程序 ag6hhkjA  
adjustment range 调整幅度 ~;/\l=Xl  
administered exchange rate 受管制汇率 ypxqW8Xe  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ln;jB&t  
administration expenses 行政费用 g*9jPwdG  
administration fee 手续费；行政费 f3h&K}x  
administration in bankruptcy 破产管理 \R&4Nu2F  
administration order 遗产管理令 ns.[PJ"8  
administrator 管理人；遗产管理人 "P:kZ=M Q  
administrator of the estate 遗产管理人 s^_E'j$  
admission of debt 债项承认书 YM9oVF-  
admission of proof 接纳债权证明 A[juzOn\  
advance 放贷款项；垫付款项；预支款项；预付款项 h3^
&,U  
advance account 暂支帐目；预付款帐户 Gmcx#?|Tx  
advance compensation 预付补偿金 Is6<3eQ\x  
advance from shareholder 股东垫款 &lYKi3}x  
advance pending reimbursement 预支以待日后付还 Zp|LCE"  
advanced economy 先进经济体系 f[)_=T+  
advancement 预付；预付财产 }vOUf#^k  
advances warrant 垫款令 /*GRE#7S  
advancing 贷出 cK.T=7T  
adverse balance 逆差 md[FtcY\  
adverse exchange 逆汇 W-Cf#o  
advertisement addressed to shareholders 在报章刊登的致股东通告 EXz5Rue LV  
advice for collection 托收通知书 Meh?FW||5  
advice of drawing 提款通知书；汇票通知书 qL^}t_>  
advice of payment 付款通知 W%]sI n  
Advisory Committee [Securities and Futures Commission] 0D1yG(ck  
谘询委员会〔证券及期货事务监察委员会〕 x{io*sY-  
Advisory Committee on Diversification 经济多元化谘询委员会 x>Ah4ad  
affidavit 誓章；遗产申报誓章 YWA:741  
affidavit of no receipt 述明无收款的誓章 4+mawyM  
affiliate 联号；联营公司；附属公司 b~ ?TDm7  
affiliated company 附属公司；联号；联营公司 R6 wK'  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 nLq7J:  
affordability 负担能力 ?V_Qa0k  
African Development Bank [AfDB] 非洲开发银行 "m]"%MU78  
after-acquired property 事后取得的财产 WNTm  
after-hours dealing 市后交易 n5_r 3{  
after-tax profit 税后盈利；税后利润；税后溢利 pt8X.f,iA  
agency agreement 代理协议 zx\N^R;Jq  
agency expenses 代理机构的开支 :>lica_  
agency fee 代理费 v>Il#  
Agency Law 《代理法》 WfVkewuPo  
agent 代理人；承销人 iL1.R+  
agent of company 公司代理人 MBCA%3z08  
agent's fee 代理人费；经纪费 mQ#@"9l%  
aggregate 总计；总数；总体数字 3nBbPP_  
aggregate amount 总款额；总额 uPe4Rr  
aggregate assets and liabilities 总体资产与负债 lh*m(  
aggregate at constant price 按固定价格计算的总体数字 =5&)^  
aggregate demand 总需求 \S;
% "0!  
aggregate gross position 总持仓量 4'rWy~` V  
aggregate limit 总限额 |0w'+HaE~N  
aggregate of salaries tax 合计薪俸税 G#'3bxI{f+  
aggregate performance 总体表现；总体业绩 2]NP7Ee8Z  
aggregate supply 总体供应 !)tXN=(1a  
aggregate surplus 总盈余 -5\aL"?4  
aggregate total 整体总额 xiU-}H'o  
aggregate value 总值；合计价值 vII&v+C  
aggregated basis 合计基准 U-TwrX  
aggregated net chargeable income 合计应课税入息实额 H<`[,t  
aggregation 合并计算；合计；总和 32:,g4!~6  
aggregation of incomes of husband and wife 夫妇入息合并计算 W0$G7s  
aggregation of property 财产的总和 :EyH'v  
agio 差价；贴水 9Q :IgY?T  
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》 o]#Q6J  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !mL,Ue3/  
《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; n6Q0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h`%K\C  
《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》 14\%2nE  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment '2]u{rr~+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 i`r,B`V`08  
agreement for a settlement 授产协议 mU_?}}aK,  
agreement for assignment 转让协议 M@Q=!!tQ(  
agreement for sale 售卖协议；买卖协议 UA,&0.7  
agreement for sale and purchase 买卖协议
+nd'Uf   
agreement for the payment of interest 支付利息协议 lf|e8kU\f  
agreement for the repayment of money 还款协议 U6X
~]|o  
agreement of reinsurance 再保险协议 'KQ]7  
Agricultural Bank of China 中国农业银行 W<2%J)N<  
air passenger departure tax 飞机乘客离境税 uYL6g:]+ZC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *D<S \6=  
airport tax 机场税 LF%1)x  
alcohol duty 酒精税 (W+9 u0Zq  
alienation 让与；让渡；转让 .Z&OKWL  
alimony 生活费；赡养费 .mDqZOpf=4  
All Ordinaries Index [AOI] 所有普通股指数 o;Zoj}  
all risks 全险；综合险 ,-CDF)~G=3  
All Sales Record for Stock Market 《股票市场成交报告》 vyV n5s  
Allied Capital Resources Limited 新联财务有限公司 fY=iQ?{/[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &X+V}
 
allocation letter 拨款信件 EyNI]XEj  
allocation of fund 分配款项；预留款项 Z;S*fS-_  
allocation of profit 利润分配；溢利分配 Z/wh?K3y  
allocation warrant 拨款令 Dr`\  
allotment 分配；配股
*U54x /w|  
allotment notice 股份配售通知；配股通知 QVn0!R{  
allotment of shares 股份分配
{r&M  
allowable 可获宽免；免税的 U]R?O5K  
allowable business loss 可扣除的营业亏损 8tA.d.8  
allowable expenses 可扣税的支出 wt2S[:!p  
allowance 免税额；津贴；备抵；准备金 + y.IDn^  
allowance for debts 债项的免税额 ,_rarU)[
J  
allowance for depreciation by wear and tear 耗损折旧免税额 CG9X3%xO%  
allowance for funeral expenses 殡殓费的免税额 )[oU|
!@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *BXtE8 BU  
allowance for repairs and outgoings 修葺及支出方面的免税额 RMC|(Q<  
allowance to debtor 给债务人的津贴 `N(.10~  
alteration of capital 资本更改 8<n8joO0  
alternate trustee 候补受托人 9,`mH0jP  
amalgamation 合并 CI{]o&Tf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MVt#n\_BZV  
ambit of charges 征税范围；收费范围 0*3 <}  
amended valuation 经修订的估值 qoZ*sV  
American Commodities Exchange 美国商品交易所 6j"(/X|Ex5  
American Express Bank Limited 美国运通银行 +8^9:w0}  
American Stock Exchange 美国证券交易所 MP}H 5  
amortization 摊销 pDkT_6Q  
amount due from banks 存放银行同业的款项 %\~;I73  
amount due from banks abroad 存放海外银行同业的款项 X8Sk  
amount due from holding companies 控股公司欠款 MruWt*  
amount due from local banks 存放本港银行同业的款项 $+
Pv fQ  
amount due to banks 银行同业的存款 a m<R!(  
amount due to banks abroad 海外银行同业的存款 Z$zUy|s[  
amount due to holding companies 控股公司存款 l7s=b4}c  
amount due to local banks 本港银行同业的存款 !-.-!hBN  
amount due to outport banks 外埠银行同业的存款 i"rMP#7  
amount for note issue 发行纸币的款额 a|nlmH"l  
amount of bond 担保契据的款额 S_bay8L1  
amount of consideration 代价款额 +=k?Dp[  
amount of contribution 供款数额 =oQzL
 
amount of indebtedness 负债款额 rG\m]C3
E  
amount of principal of the loan 贷款本金额 CzvlZDo  
amount of rates chargeable 应征差饷数额 m/eGnv;!  
amount of share capital 股本额 ZC2C`S\xr  
amount of sums assured 承保款额 6km u'vw  
amount of variation 变动幅度 Q`vyDoF  
amount of vote 拨款数额 {t=Nnc15K  
amount payable 应付款额 keJec`q=X  
amount receivable 应收款额 %+I(S
`}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k2t?e:)3zr  
analysis 分析 U~H'c p  
ancillary risk 附属风险 Ep?a>\  
annual account 周年帐目；周年帐目报表；年度决算；年结 "~V}MPt  
annual accounting date 年结日期 ]Rj"/(X,  
annual allowance 每年免税额；年积金；年度津贴；年津 Q|ik\  
annual balance 年度余额 UkqLLzL  
annual disposable income 每年可动用收入 rM?D7a{q  
annual estimates 周年预算 m
Cz6&  
annual fee 年费 +XpRkX&-  
annual general meeting 周年大会 7_K(xmK  
annual growth rate 年增率；每年增长率 tjd"05"@:  
annual long-term supplement 长期个案每年补助金 vj^UF(X  
annual pensionable emolument 可供计算退休金的年薪 !r LHP
g  
annual report 年报 Hzj*X}X#K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $AXz/fGV  
annual return 周年报表；周年申报表；每年报税表格 .oK7E(QJ  
Annual Return Rules 《周年报表规则》 &\"fH+S  
annual review of consumer prices 每年消费物价回顾 Q5<vK{  
annual roll-forward basis 逐年延展方式 b]JN23IS2  
annual salary 年薪 hf?^#=k^  
annual statement 年度报表；年度决算表 %eV`};9  
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 !8L
Ql}  
annuitant 年金受益人 L}21[ N~ky  
annuity 年金 KPR{5  
annuity contract 年金合约 *z+\yfOO"  
annuity on human life 人寿年金 6pLwwZD  
antecedent debt 先前的债项 :mJM=FeJ  
ante-dated cheque 倒填日期支票 $U8ap4EXM  
anticipated expenditure 预期开支 gx6&'${=#  
anticipated net profit 预期纯利 `+f\Q2]Z  
anticipated revenue 预期收入 .|aSGvE  
anti-inflation measure 反通货膨胀措施 aDOH3Ri0K!  
anti-inflationary stance 反通货膨胀立场 1|nB\xgu  
apparent deficit 表面赤字 DY07?x7  
apparent financial solvency 表面偿债能力 O,>&w5  
apparent partner 表面合伙人 W@ Z=1y  
application for personal assessment 个人入息课税申请书 X*JD  
application of fund 资金应用 Hug{9Hr3.  
application to release as liquidator and to destruct the books of accounts and documents AN%.LK  
申请免除清盘人职务及毁灭帐簿与文件 2ga}d5lu  
appointed actuary 委任精算师 4`UT_LcI  
appointed auditor 委任核数师；委任审计师 ; Q 6:#  
appointed trustee 委任的受托人 =#^dG''*"  
appointer 委任人 0sUc6_>e  
apportioned pro rata 按比例分摊 0iL8i#y*  
apportionment 分配；分摊 FRg6-G/S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `UI)H*GA8  
apportionment formula 分摊方程式 > Qtyw.n  
apportionment of estate duty 遗产税的分摊 gK<-*v  
appraisal 估价；评估 h4qR\LX  
appreciable growth 可观增长 gU~)(|Nu.  
appreciable impact 显着影响 19rUvgC{M  
appreciable increase 可观增长 #_7c>gn  
appreciation 增值；升值 rx;U/)~#<  
appreciation against other currencies 相对其他货币升值 W" !amMQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @s@  
appreciation tax 增值税 X,N@`  
appropriation 拨款；拨用；拨付  \1MDCP9:  
appropriation account 拨款帐目 d+;wDu  
Appropriation Bill 拨款法案 {+[gf:Ev  
appropriation-in-aid system 补助拨款办法  qN QsU  
approved assets 核准资产 {Psj#.qP1  
approved basket stock 认可一篮子证券 \'EWur"  
approved budget 核准预算 !K 9(OX2;  
approved charitable donation 认可慈善捐款 y?JbJ  
approved charitable institution 认可慈善机构 yJL"uleRT  
approved currency 核准货币；认可货币 p)jxqg
 
approved estimates 核准预算 g.]'0)DMW  
approved estimates of expenditure 核准开支预算 ]Bsq?e^  
approved overseas insurer 核准海外保险人 .UYpPuAkn  
approved overseas trust company 核准海外信托公司 ye%F <:O7  
approved pooled investment fund 核准汇集投资基金 e
)xWQ=,C  
approved provident fund scheme 认可公积金计划 2)A D'  
approved provision 核准拨款 UZ!hk*PF  
approved redeemable share 核准可赎回股份 mTPj@F>  
approved regional stock 认可地区性证券 L%0lX$2&\  
approved retirement scheme 认可退休金计划 &f yFUg  
approved subordinated loan 核准附属贷款 &wuV}S7  
arbitrage 套戥；套汇；套利  %aKkk)s  
arbitrageur 套戥者；套汇者 "qsNySI  
arbitrary amount 临时款项 mr1}e VM~!  
arrangement 措施；安排；协定 y|dXxd9  
arrears 欠款 mq
Ht%RX  
arrears of pay 欠付薪酬 xS}H483h6W  
arrears of revenue 逾期未收税款；逾期未收的帐项 nKO&ffb'<  
articles of association 组织章程；组织细则；组织章程细则 } 8P}L@q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #TgJ d
 
ascertainment of profit 确定利润 +B m+Pj>  
"Asia Clear" “亚洲结算系统”
@ 7?_Yw  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 )1vojp 4Za  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 oW[,EW+u  
Asian Development Fund [ADF] 亚洲发展基金 &rl>{Uvq  
Asian dollar bond 亚洲美元债券 $Y`aS^IW  
Asian dollar market 亚洲美元市场 zvf]}mNx  
Asian dollar rate 亚洲美元利率 5);#\&B  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 N>R%0m<e  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 nB5[]x'  
asked price 沽盘；喊价；索价；卖方报价 UW*aSZ/?  
assessable income 应评税入息 kOCxIJ!Xp=  
assessable loss 应评税亏损 ]~^/w}(K  
assessable profit 应评税利润 8UIL_nPO  
assessable value 应评税值 =5ih,>>g  
assessed profit 估定利润 4I
-p/&Q  
assessed value 经评估价值 //Gvk|O1  
assessment 评税；评定；估价；评税单 Oi0;.<kX  
assessment number 评税编号；估价编号 JY2 F-0t)  
assessment of additional tax 补加税评税 o x^lI  
assessment of performance 业绩评估；实绩评价 aAri  
Assessor 评税主任 "Y!
dn|3  
asset price bubbles 资产价格泡沫 4l''/$P  
asset-backed securities 具资产保证的证券  YBD{l  
assets accretion 资产增值 AD\<}/3U  
assets and liabilities 资产与负债 L:M9|/  
assets betterment statement 资产递增表；资产改进表 .A\\v6@  
assets lending 实物放款；有抵押贷款 tFaE cP  
assets of the company passing on the death 死者去世时转移的公司资产 @?m8/t9.  
assets pledged as security for liabilities 用作负债抵押的资产 mr!I}I7x&x  
assets portfolio 资产投资组合 F}]_/cY7B  
assets price 资产价格 GC[{=]}9U  
assets quality 资产质素 .$0Ob<.  
assets realization 资产变现 ~TH5>``;gF  
assets refinancing arrangement 资产再集资安排 `yAo3A9vk  
assets securitization 资产证券化 [M^[61  
assets situated outside Hong Kong 在香港以外地方的资产 ;g:bn5G  
assets stripping 削减资产；拆卖资产 :BX{*P  
assets value 资产值 Ix
Z.2 67  
assignee 承让人 n\-_i2yy  
assignment 转让；转让书；转让契 ^\&g
^T%  
assignment of interest 权益转让 ;a&:r7]=  
assignment of letters patent and trade mark 专利证书及商标转让 oKi1=d+T  
assignment of property 物业转让；物业转让书 el?V2v[  
assignment right 转让权 }+4Bf+u:  
assignor 转让人 &a_kJ)J  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 m@.{zW7bO  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @$P!
#z  
associate member 附属会员 $Je"z]cy-  
associated body corporate 相联法人团体 7V{"!V5  
associated company 相联公司；联属公司 k|3(dXLG  
associated corporation 相联法团 ^|GtO.  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \( <{)GpBi  
公认会计师公会〔英国〕 WcwW@cY7\  
Association of Futures Exchange Brokers 香港期货经纪协会 y8vH?^:%<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 P\4tK<P|  
association of underwriters 承保人组织 +n[wkgFd  
assumption of control 接管 I#X2UQzP  
assurance 担保；保险；转易；转易书 U%DF!~n  
assurance of interest 权益的转易 }t2pIkF;  
at 19XX price 按一九ＸＸ年价格计算 IZ0$=aB7  
at a discount 按赔价计算；按贴水价格计算；打折扣 En9]x"_  
at a premium 按溢价计算；按升水价格计算 \TB%N1^  
at call 通知付款；按通知 5^K#Tj ;2  
at constant market price 按固定市价计算 fq'Xy9L  
at constant price 按固定价格计算 AdEbyL  
at cost 按成本计算 r?nV Sb|[  
at current market price 按当时市价计算；按现时市价计算 'UVv(-  
at current price 按当时价格计算；按现时价格计算 @CU|3Qg  
at factor cost 按要素成本计算；按生产要素成本计算 
4spaw?j  
at money-of-the-day price 按付款当日价格计算 (}X?v`Y^W  
at or better 按指定或较佳价位〔买卖指令〕 $xtE+EV.p  
at par 按面值计算；平价 7~ese+\smG  
at sight 见票即付 o,Zng4NY  
at the close 按收市盘 i!W8Q$V  
at the opening 按开市盘 S@xsAib0J  
attestation 见证；见证条款 !mxh]x<e  
at-the-money option 平价期权 o9LD6$  
attorney 受权人；受托代表人 1O2h9I$bk  
attornment 新拥有人承认书 ]jVSsSv  
attributable profit 可归属利润 bp>ps@zFq  
attributable share value 可归属股份价值 ; G59}d p~  
Auckland Stock Exchange 奥克兰证券交易所 ^wF@6e7/&  
auction 拍卖 Q^Z<RA(C  
auctioneer 拍卖商 ?>.g;3E$  
audit 审计；核数 9LEilmPs  
Audit Commission 审计署 KTK6#[8A  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |5IY`;+9  
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〕 vvsNWA
 
audit review 帐目审查 G#n^@kc*,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Kt90mA  
audited account 审计帐目；经审计的帐目 l?JO8^Nn  
audited annual account 经审计的周年帐目 jqGo-C~  
audited balance sheet 经审计的资产负债表 0"
^oTmQN  
auditor 核数师；核数主任；审计师 Dd# SUQ  
auditor's certificate 核数师证明书；审计师证明书 JXY!c\,  
auditor's report 核数师报告；审计师报告 `H2F0{\og  
Aussie bond 澳元债券 CoUd16*"JM  
austerity budget 紧缩预算 @CaD8%j{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B~!G lT  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]tQDk4&i  
Australian Dollar [AUD] 澳元 &&9c&xgzE  
Australian Options Market 澳大利亚期权市场 !UBDx$]^  
Australian Securities Commission 澳洲证券事务监察委员会 c,+(FQ9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 F%.9fUo  
Australian Stock Exchange 澳大利亚证券交易所 v!#`W  
Austrian Schilling [ATS] 奥地利先令 j,56Lh%1  
authentication 认证；鉴证 Vr-3M+l=O  
authority to purchase 委托购买证；委购书 L`\`NNQC  
authorization 认可；核准；授权；授权书 *mQDS.'AB@  
authorization by direction 指示授权 RC8)f8n  
authorization by instruction 指令授权 ^KZAYB9C  
authorization by warrant 令状授权 *)NR$9lGv  
authorization of unit trust 单位信托的认可 B)DC,+@$  
authorized agent 指定代理人 Jl>at  
authorized capital 法定资本 D){"fw+b  
authorized clerk 出市员 l<aqiZSY  
authorized dealer 认可交易商 LN.Bd,  
authorized financial institution 认可财务机构 *K}z@a_  
authorized fund 认可基金 :nKsZ1bX  
authorized fund house 获授权的基金公司；认可基金公司 )"_Ff,9Z!  
authorized institution 认可机构 #U$YZ#B  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 X&9^&U=e  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 b>bgUDq  
authorized insurer 获授权保险人；获认可承保人 uq|vNLW26  
authorized investment 特准投资项目 Lov.E3S6;  
authorized person 获授权人 KO-Zz&2f  
authorized representative 获授权代表 z[5Y Z~}*  
authorized share capital 法定股本 [/AdeR  
automated quotation system 自动报价系统 k,;lyE  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Pu$kj"|q*[  
自动交易系统〔香港期货交易所有限公司〕 *CH!<VB/  
automatic adjustment mechanism 自动调整机制 5y(t`Fmt  
automatic adjustment system 自动调整系统 o0aO0Y  
Automatic Clearing House 自动票据交换所 *X=@yB*aK  
automatic exchange rates accumulation system 自动化汇率累集系统 L,L~ .E  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 r;cI}'  
automatic teller machine [ATM] 自动柜员机 m6_~`)R8  
autopay 自动转帐 #}/cM2m  
available assets 可用资产 QDjW!BsX3  
available fiscal reserve 现存财政储备 q'%[[<  
available profit 可用利润 +H[}T ]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 s`Yu"s 8}4  
average 平均；平均数；海损 iJ`%yg,  
average basic salary 平均基本薪金
qXrt0s[  
average consumer expenditure 平均消费开支；一般消费开支 #JL&]Z+X6  
average cost 平均成本 NIGB[2V(  
average cost of land production 增辟土地平均成本 mh A~eJ  
average daily turnover 平均每日成交额 'ZGT`'ri  
average daily wage rate 平均每日工资率 hF{x')(#l  
average expenditure pattern 平均开支模式 jU]]:S4xD/  
average growth rate 平均增长率 `P^u:  
average net fixed assets 固定资产平均净值 &547`
*  
average of relatives 相对价格平均数 [!J @a  
average price 平均价格 KFTf~!|  
average propensity to consume 平均消费倾向；一般消费倾向 _[}G(<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 %w'/n>]j  
average rate 平均率 xta}4:d-Y  
average revenue 平均收入；平均收益 ~t{D5#LVHa  
average stock 平均库存；平均存货 9{)Z5%Kz  
average yearly rent 平均年租 i"%JFj_G  
avoidance of double taxation 避免双重课税 wO
^$!zB W  
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 :`+|'*b(A  
 OLk9A  
给你加分了