一些有用的会计术语(也不知道发的地方对不对)A

A: XTA:Y7"O  
A share Ａ股；甲类股份 Q8A+\LR~)  
abatement of tax 减税；减扣免税额 gil:SUW1r  
ABN AMRO Bank N.V. 荷兰银行 ecx_&J@D  
above-the-line expenditure 线上项目支出；经常预算支出 /3.;sS]B  
above-the-line receipt 线上项目收入；经常预算收入 qo}yEl1  
ABSA Asia Limited 南非联合亚洲有限公司 PdEPDyFkh  
absolute change 绝对数值变更 :fDzMD  
absolute expenditure 实际开支 q6hH]Q>w*  
absolute guideline figure 绝对准则数字 U# IPYyV  
absolute interest 绝对权益 Xq_hC"s  
absolute order of discharge 绝对破产解除令 2s=zT5  
absolute profit margin 绝对利润幅度 GDs/U1[*  
absolute value 实值；绝对值 r"7PSJ  
absolutely vested interest 绝对既得权益 tJ*/5k &  
absorbed cost 已吸收成本；已分摊成本 QE pCU)  
absorption 吸收；分摊；合并 $WE=u9m  
absorption rate 吸收率；摊配率；分摊率 Y O|hwhe_  
ACB Finance Limited 亚洲商业财务有限公司 M?Fv'YE  
acceptable form of reciprocity 合理的互惠条件 Lp3pJE  
acceptable rate 适当利率；适当汇率 }O+S}Hbwy  
acceptance agreement 承兑协议
;1s;"  
acceptance for honour 参加承兑 Vx:uqzw#  
acceptor 承兑人；接受人；受票人 mE=Tj%+x  
acceptor for honour 参加承兑人 2"k|IHs1  
accident insurance 意外保险 H@1qU|4  
Accident Insurance Association of Hong Kong 香港意外保险公会 
-GCU6U|  
accident insurance scheme 意外保险计划 R5mb4  
accident year basis 意外年度基准
z:N?T0b(  
accommodation 通融；贷款 aO}p"-'  
accommodation bill 通融票据；空头票据 mI\[L2x  
accommodation party 汇票代发人 >l=jJTJ;q  
account balance 帐户余额；帐户结余 rLY I\  
account book 帐簿 I.Xbowl  
account collected in advance 预收款项 Hq~SRc~  
account current book 往来帐簿 ?r*}1WsH  
account of after-acquired property 事后取得的财产报告 'R2*3<  
account of defaulter 拖欠帐目 +3M1^:  
account payable 应付帐款 ?v-!`J>EF#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1FG"Ak}D  
account receivable 应收帐款 $C,`^n'  
account receivable report 应收帐款报表 \rT>&o .i  
account statement 结单；帐单；会计财务报表 -;;m/QM  
account title 帐户名称；会计科目 m&#D~  
accountant's report 会计师报告 i+Mg[x$.  
Accountant's Report Rules 会计师报告规则 Y9 Bk$$#\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xT( pB-R  
Accounting Arrangements 《会计安排》 /XA*:8~!  
accounting basis 会计基础 9xK#(M  
accounting by Official Receiver 破产管理署署长呈交的帐目 bdvpH DA  
Accounting Circular 《会计通告》 WRRR"Q$  
accounting class 会计类别 !b+!] 2~g}  
accounting date 记帐日期；会计结算日期 P(o>UDy  
accounting for money 款项核算 T!pA$eE  
Accounting Officer 会计主任 :o87<) _F  
accounting period 会计报告期；会计期 +;*4.}  
accounting policy 会计政策；会计方针 ^jcVJpyT@R  
accounting practice 会计惯例 "Er8RUJA  
accounting principle 会计准则 "HwlN_PA  
accounting record 会计记录 ]dV$H  
accounting report 会计报告 +
+ 5!8Nv  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a<]vHC7  
Accounting Society of China 中国会计学会 Ji1#>;&  
accounting statement 会计报表 wzmQRn;s  
accounting system 会计制度；会计系统 >I0 a$w  
accounting transaction 会计事项；帐务交易 Jh36NE8r  
accounting treatment 会计处理 0W_u"UY$c  
accounting year 会计年度 ,1.Td=lY$  
accretion 增值；添加 w_;$ahsu~  
accrual 应计项目；应累算数目 Lo Y*,Aa&  
accrual basis 应计制；权责发生制 (=Oo=8\  
accrual basis accounting 应计制会计；权责发生制会计 .]a`-Ofn  
accrue 应累算；应计 m?1r@!/y  
accrued benefit 应累算利益 \4 +HNy3  
accrued charges 应计费用 ;>fM?ae5  
accrued cumulative preference share dividend 应累算的累积优先股股息 0-uVmlk=/  
accrued expenses 应累算费用 \IEuu^  
accrued interest payable 应付利息；应计未付利息 |oePB<N  
accrued interest receivable 应收利息；应计未收利息 RE-y5.kE^  
accrued right 累算权益 K|Xe)  
accruing profit 应累算的利润 -s7!:MB%g  
accumulated fiscal reserve 累积财政储备 
U-$nwji  
accumulated profit 累积利润；滚存溢利 #;+SAoN  
accumulated reserve 累积储备 91nB?8ZE6,  
accumulation of surplus income 累积收益盈余 yn20*ix{  
acquired assets 既得资产 *y` (^kyS  
acquisition 收购；购置；取得 kw7E<aF!  
acquisition cost 购置成本 U'~]^F%eyu  
acquisition expenses 购置费用 m( %PZ*s  
acquisition of 100% interest 收购全部股权 'geN  dx  
acquisition of control 取得控制权 /%F,
  
acquisition of fixed assets 购置固定资产 c+O:n:L  
acquisition of shell “买壳” I]pz3!On4,  
acquisition price 收购价 |Ho} D~  
act of God 天灾 &' y}L'  
acting partner 执事合伙人 B?e] Ht  
active market 买卖活跃的市场；交投畅旺的市场；旺市 r%>7n,+o  
active partner 积极参与的合伙人 K(?p]wh  
active trading 交投活跃 kbbHa_;aqV  
actual circulation 实际流通 rt?*eC1b+Z  
actual cost 实际成本 aZ|S$-}  
actual expenditure 实际开支；实际支出 W[e2J&G  
actual income 实际入息；实际收入；实际收益 bweAmSs  
actual market 现货市场 5d# 73)x$  
actual price 现货价；实际价格 $:UD #eh0?  
actual profit 实际利润 rd24R
-6  
actual quotation 实盘；实际价位；实际报价 8o).q}>&  
actual year basis 按实际年度计算 vIZFI  
actuals 实货 H|MAbx 7  
actuarial investigation 精算调查 nU6UjC|3  
actuarial principle 精算原则 Jp_ :.4  
actuarial report 精算师报告 O*n@!ye  
Actuarial Society of Hong Kong 香港精算学会 2E!Q5 l!j  
actuarial valuation 精算师估值 hvA|d=R(  
actuary 精算师 _?K,Jc8j.  
ad referendum agreement 暂定协议；有待覆核的协定 d69dC*>  
ad valorem duty 从价税；按值征税 M6V^ur 1  
ad valorem duty system 从价税制 Kw:%B|B<T  
ad valorem fee 从价费 /1bQ RI^\  
ad valorem tariff 从价关税 5Q8s{WQ  
additional allowance 额外免税额 C}pQFL{B5  
additional amount for unexpired risk 未过期风险的额外款额 ;<%th  
additional assessable profit 补加应评税利润 ~L
P5hL  
additional assessment 补加评税 %F}d'TPx  
additional commitment 额外承担 F ^m;xy  
additional commitment vote 额外承担拨款 WA*1
_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 M!%|IKw  
additional dependent parent allowance 供养父母额外免税额 -3m!970  
additional provision 额外拨款 t8.
3  
additional stamp duty 附加印花税 |eJR
3o  
additional tax 补加税罚款；补加税款 I SdB5Va  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Im]6-#(9\|  
adjudged bankrupt 被裁定破产 @~&^1%37)  
adjudicated bankrupt 裁定破产人 gkca{BJ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 qagR?)N)u  
adjudication of bankruptcy 裁定破产；宣告破产 ]mC5Z6,1s  
adjudication of insolvency 裁定无力偿还债务 >McEuoZx9  
adjusted actual 经调整的实数；调整后的实数 5dbj{r)s6i  
adjusted current assets 经调整的流动资产；调整后的流动资产 QNxxW2+  
adjusted figure 经调整的数字；调整后的数额 K(P.i^k  
adjusted liabilities 经调整的负债；调整后的负债 w02C1oGfx  
adjusted loss 经调整的亏损；调整后的亏损 ^oClf(  
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 _~}2@&*G"  
adjusted profit 经调整的利润；调整后的利润 J: I@kM  
adjusted surplus 经调整的盈余额；调整后的盈余额 h}DKFrHW;-  
adjusted value 经调整的价值；调整后的价值
S&D8Rao5  
adjustment 调整；修订；理算〔保险〕 N&|,!Cu  
adjustment centre 调剂中心 gr# |ZK.`  
adjustment lag 调整过程的时间差距；调整时差 s3K!~v\L]  
adjustment mechanism 调整机制 'tjqfR  
adjustment of loss 亏损调整 k/BlkjlNE  
adjustment process 调整过程；调整程序 lvLz){  
adjustment range 调整幅度 p9S>H  
administered exchange rate 受管制汇率 [| N73m,&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !\^W*nQ>l  
administration expenses 行政费用 :YLurng/]  
administration fee 手续费；行政费 k[@/N+;")`  
administration in bankruptcy 破产管理 ~]'yUd1gSZ  
administration order 遗产管理令 gg Nvm  
administrator 管理人；遗产管理人 *D1vla8  
administrator of the estate 遗产管理人 1(e64w@  
admission of debt 债项承认书 .SNg
2.  
admission of proof 接纳债权证明 EW+QVu@  
advance 放贷款项；垫付款项；预支款项；预付款项 >t%@)]*N  
advance account 暂支帐目；预付款帐户 [ A 7{}  
advance compensation 预付补偿金 ~)6EH`-  
advance from shareholder 股东垫款 _g'x=VJF  
advance pending reimbursement 预支以待日后付还 A\13*4:;l  
advanced economy 先进经济体系 +wI<w|!  
advancement 预付；预付财产 'q@vTM'-  
advances warrant 垫款令 rD9:4W`^  
advancing 贷出 |.-Muv  
adverse balance 逆差 vskp1Wi(  
adverse exchange 逆汇 upZf&4 I8  
advertisement addressed to shareholders 在报章刊登的致股东通告 &VG  
advice for collection 托收通知书 iqN?'8  
advice of drawing 提款通知书；汇票通知书 ^ohIJcI-  
advice of payment 付款通知 ksUF(lYk  
Advisory Committee [Securities and Futures Commission] Q^* 33  
谘询委员会〔证券及期货事务监察委员会〕 .>LJ(Sx9b  
Advisory Committee on Diversification 经济多元化谘询委员会 Z'|k M!  
affidavit 誓章；遗产申报誓章 dfZ`M^NU  
affidavit of no receipt 述明无收款的誓章 bL+}n8B  
affiliate 联号；联营公司；附属公司 Q\btl/?  
affiliated company 附属公司；联号；联营公司 Wr'1Y7z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 tZu1jBO_Q4  
affordability 负担能力 i)$<j!L  
African Development Bank [AfDB] 非洲开发银行 Wv~&Qh}  
after-acquired property 事后取得的财产 x@[6
u  
after-hours dealing 市后交易 k~, k@mR  
after-tax profit 税后盈利；税后利润；税后溢利 ,ne3uPRu7~  
agency agreement 代理协议 O%px>rdkY  
agency expenses 代理机构的开支 ud"Kko Rt  
agency fee 代理费 imKMPO=  
Agency Law 《代理法》 FPM l;0{  
agent 代理人；承销人 Iv*u#]{t  
agent of company 公司代理人 wzBI<0]z  
agent's fee 代理人费；经纪费 QGE0pWL-a  
aggregate 总计；总数；总体数字 8# x7q>?  
aggregate amount 总款额；总额 Iyb_5 UmpF  
aggregate assets and liabilities 总体资产与负债 Sl@Ucc31  
aggregate at constant price 按固定价格计算的总体数字 O=^/58(m  
aggregate demand 总需求 Jb-.x_Bf  
aggregate gross position 总持仓量 >2X-98,  
aggregate limit 总限额 IaU%L6Q]  
aggregate of salaries tax 合计薪俸税 & x_ #zN]  
aggregate performance 总体表现；总体业绩 Eh$1piJG  
aggregate supply 总体供应 BO%'/2eV  
aggregate surplus 总盈余 -=ZDfM  
aggregate total 整体总额 q;7DH4;t  
aggregate value 总值；合计价值 }]JHY P\  
aggregated basis 合计基准 aM(x--UR=  
aggregated net chargeable income 合计应课税入息实额 \xQu*M:!  
aggregation 合并计算；合计；总和 7:<A_OLi  
aggregation of incomes of husband and wife 夫妇入息合并计算 +oL@pp0  
aggregation of property 财产的总和 \1QY=}  
agio 差价；贴水 *kEzGgTzoS  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 8DM! ]L  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment c]/S<w<  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 H8 xhE~'t  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0sTR`Xk  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 qdxaP% p2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qwO@>wQ}~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 mkl^2V13~  
agreement for a settlement 授产协议 1I)oT-~  
agreement for assignment 转让协议 C2\zbC[qm  
agreement for sale 售卖协议；买卖协议 A~ _2"  
agreement for sale and purchase 买卖协议 *N"CV={No  
agreement for the payment of interest 支付利息协议 m(0X_&&?z  
agreement for the repayment of money 还款协议 C7DwA/$D  
agreement of reinsurance 再保险协议 <XN=v!2;  
Agricultural Bank of China 中国农业银行 NCl@C$W
9q  
air passenger departure tax 飞机乘客离境税 d`~~Ww1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5}c8v2R:B  
airport tax 机场税 bvZ:5M  
alcohol duty 酒精税  G8!|Lo  
alienation 让与；让渡；转让 h_SkX@"/-  
alimony 生活费；赡养费 II!~"-WH  
All Ordinaries Index [AOI] 所有普通股指数 =G"ney2  
all risks 全险；综合险 K9y~ e  
All Sales Record for Stock Market 《股票市场成交报告》 TPak,h(1  
Allied Capital Resources Limited 新联财务有限公司 ww #kc!'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 6CSoQ|c{  
allocation letter 拨款信件 0%4OmLBT  
allocation of fund 分配款项；预留款项 %%zlqd"0  
allocation of profit 利润分配；溢利分配 e[0"x.gu  
allocation warrant 拨款令 `csZ*$7  
allotment 分配；配股 ga(k2Q;y  
allotment notice 股份配售通知；配股通知 *ZxurbX#  
allotment of shares 股份分配 }r!hm?e  
allowable 可获宽免；免税的 3dSC`K  
allowable business loss 可扣除的营业亏损 _uX
b>V*8  
allowable expenses 可扣税的支出 J_.cC  
allowance 免税额；津贴；备抵；准备金
b&dv("e 4  
allowance for debts 债项的免税额 -
Mz[S  
allowance for depreciation by wear and tear 耗损折旧免税额 DUh\x>^  
allowance for funeral expenses 殡殓费的免税额 Ez-Q'v(9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ge<D}6GQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 ._Ww  
allowance to debtor 给债务人的津贴 _l"nwE
s  
alteration of capital 资本更改 Aa4Tq2G  
alternate trustee 候补受托人 j4+Px%sW  
amalgamation 合并 JodD6;P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ks@cwY  
ambit of charges 征税范围；收费范围 ;_2+Y^Qb  
amended valuation 经修订的估值 QR_h#N2h  
American Commodities Exchange 美国商品交易所 1j:aGj>{  
American Express Bank Limited 美国运通银行 VCJOWUEO1  
American Stock Exchange 美国证券交易所 }lT;?|n:h  
amortization 摊销 .{} 8mFi1  
amount due from banks 存放银行同业的款项 qZ&~&f|>e  
amount due from banks abroad 存放海外银行同业的款项 v^vi *c  
amount due from holding companies 控股公司欠款 4d-(:  
amount due from local banks 存放本港银行同业的款项 egURRC!  
amount due to banks 银行同业的存款 v"Ax'()  
amount due to banks abroad 海外银行同业的存款 `E?0jQ  
amount due to holding companies 控股公司存款 44|tCB`  
amount due to local banks 本港银行同业的存款  >]~|Nf/i  
amount due to outport banks 外埠银行同业的存款 &
I[` .:NJ  
amount for note issue 发行纸币的款额 $/B~bJC  
amount of bond 担保契据的款额 l;L_A@B<  
amount of consideration 代价款额 Pg{1'-  
amount of contribution 供款数额 .T3 m%n  
amount of indebtedness 负债款额 :O$bsw:3w<  
amount of principal of the loan 贷款本金额 >#k-
~|w  
amount of rates chargeable 应征差饷数额 ^YropzHZ4E  
amount of share capital 股本额 &i.sSqSI5  
amount of sums assured 承保款额 7GWOJ^)  
amount of variation 变动幅度 7CvBE;i  
amount of vote 拨款数额 TEMxjowr  
amount payable 应付款额 I.GoY[u_%  
amount receivable 应收款额 x5mg<y2`Ng  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j49Uj}:j  
analysis 分析 $LFL4Q  
ancillary risk 附属风险 2J8:_Ql3I  
annual account 周年帐目；周年帐目报表；年度决算；年结 u+KZ. n/  
annual accounting date 年结日期 ovBmo2W/  
annual allowance 每年免税额；年积金；年度津贴；年津 xLDD;Qm,  
annual balance 年度余额 g\ vT7x  
annual disposable income 每年可动用收入 tiHR&v  
annual estimates 周年预算 q$mc{F($D  
annual fee 年费
upL3M`  
annual general meeting 周年大会 I "~.p='  
annual growth rate 年增率；每年增长率 G3%Ju=  
annual long-term supplement 长期个案每年补助金 _]pu"hZz4  
annual pensionable emolument 可供计算退休金的年薪 kFV, Fg  
annual report 年报 . R/y`:1:W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j
)
6p>6  
annual return 周年报表；周年申报表；每年报税表格 yxo=eSOM  
Annual Return Rules 《周年报表规则》 m<#12#D  
annual review of consumer prices 每年消费物价回顾 5<R m{  
annual roll-forward basis 逐年延展方式 [!-gb+L  
annual salary 年薪 G0Qw& mqF  
annual statement 年度报表；年度决算表 Vm>EF~r  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >MYDwH  
annuitant 年金受益人 ;'= cNj  
annuity 年金
c$%*p (zY  
annuity contract 年金合约 nGkS
S_X  
annuity on human life 人寿年金 =@?[.`  
antecedent debt 先前的债项 %&| uT  
ante-dated cheque 倒填日期支票 R]iV;j|  
anticipated expenditure 预期开支 ,1$F#Eh  
anticipated net profit 预期纯利 uMS+,dXy  
anticipated revenue 预期收入 u0 tlf  
anti-inflation measure 反通货膨胀措施 gJ'pwSA  
anti-inflationary stance 反通货膨胀立场 @2)nhW/z6  
apparent deficit 表面赤字 %dFJ'[jDL  
apparent financial solvency 表面偿债能力 Qop,~yK  
apparent partner 表面合伙人 ABX%oZ7[|o  
application for personal assessment 个人入息课税申请书 J5I@*f)l  
application of fund 资金应用 yy7(')wKO  
application to release as liquidator and to destruct the books of accounts and documents .t5.(0Xk[A  
申请免除清盘人职务及毁灭帐簿与文件 )J}v.8  
appointed actuary 委任精算师 U5OX.0  
appointed auditor 委任核数师；委任审计师 pUb1#
=  
appointed trustee 委任的受托人 ^hmV?a:Y  
appointer 委任人 U`mX f#D  
apportioned pro rata 按比例分摊 bIAE?D  
apportionment 分配；分摊 P<<+;']  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,0.kg  
apportionment formula 分摊方程式 yJq<&g  
apportionment of estate duty 遗产税的分摊 y]m: {  
appraisal 估价；评估 AcPLJ!y  
appreciable growth 可观增长 Aj4 a-vd.  
appreciable impact 显着影响 `KFEzv  
appreciable increase 可观增长 8b)WOr6n  
appreciation 增值；升值 :aej.>I0  
appreciation against other currencies 相对其他货币升值 -}|L<~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 KBmOi  
appreciation tax 增值税 % D  
appropriation 拨款；拨用；拨付 O {1" I  
appropriation account 拨款帐目 EIg~^xK  
Appropriation Bill 拨款法案 'Oue 1[  
appropriation-in-aid system 补助拨款办法 3I
_^F&T  
approved assets 核准资产 pg4W?N`  
approved basket stock 认可一篮子证券 % /VCjuV  
approved budget 核准预算 ?K>)bA&l'  
approved charitable donation 认可慈善捐款 2@
<_,'  
approved charitable institution 认可慈善机构 d-D,Gx]>$  
approved currency 核准货币；认可货币 yx :^*/  
approved estimates 核准预算 fY[Fwjj3  
approved estimates of expenditure 核准开支预算 1^![8>u"  
approved overseas insurer 核准海外保险人 "w'pIUQ3,  
approved overseas trust company 核准海外信托公司 HcsVq+  
approved pooled investment fund 核准汇集投资基金 *9^8NY]  
approved provident fund scheme 认可公积金计划 h*k V@Dc  
approved provision 核准拨款 @MES.g  
approved redeemable share 核准可赎回股份 ` kT\V'  
approved regional stock 认可地区性证券 sFTAE1|  
approved retirement scheme 认可退休金计划 tQ|c.`)W  
approved subordinated loan 核准附属贷款 pj$JA  
arbitrage 套戥；套汇；套利 73;Y(uh9  
arbitrageur 套戥者；套汇者 Q[biy{(b8  
arbitrary amount 临时款项 L0fe  
arrangement 措施；安排；协定 .B:ZyTI  
arrears 欠款 K381B5
_h  
arrears of pay 欠付薪酬 uL`
#
@nI  
arrears of revenue 逾期未收税款；逾期未收的帐项 SIJ7Y{\
.  
articles of association 组织章程；组织细则；组织章程细则 pCs3-&rI3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FvpU]
 
ascertainment of profit 确定利润 ^l!SIu  
"Asia Clear" “亚洲结算系统” im2mA8OH  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #'_#t/u  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V]F D'XAl  
Asian Development Fund [ADF] 亚洲发展基金 $[>{s9E  
Asian dollar bond 亚洲美元债券 &<VU}c^!  
Asian dollar market 亚洲美元市场 gwoe1:F:J  
Asian dollar rate 亚洲美元利率 y2jv84 M  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _O`p(6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 h0tiWHw  
asked price 沽盘；喊价；索价；卖方报价 PR%)3  
assessable income 应评税入息 )@NFV*@I  
assessable loss 应评税亏损 xsZG(Tz  
assessable profit 应评税利润 x77L"5
g  
assessable value 应评税值 2/&=:,"t,B  
assessed profit 估定利润 pl`4&y%Me  
assessed value 经评估价值 &Hb%Q! ^Kb  
assessment 评税；评定；估价；评税单 "lh4Vg\7n  
assessment number 评税编号；估价编号  J=` 8  
assessment of additional tax 补加税评税 tO M$'0u  
assessment of performance 业绩评估；实绩评价 ;llPM`)  
Assessor 评税主任 J3e
ud}w  
asset price bubbles 资产价格泡沫 4z0gyCAC A  
asset-backed securities 具资产保证的证券 .l1
x~(  
assets accretion 资产增值 ?+t;\  
assets and liabilities 资产与负债 ys9:";X;}  
assets betterment statement 资产递增表；资产改进表 >dl5^  
assets lending 实物放款；有抵押贷款 F1#{(uW  
assets of the company passing on the death 死者去世时转移的公司资产 q`*.F#/4c  
assets pledged as security for liabilities 用作负债抵押的资产 |[?Otv  
assets portfolio 资产投资组合 ieZ$@3#&z  
assets price 资产价格 u#76w74  
assets quality 资产质素 B$
eM  
assets realization 资产变现 ):$KM{X  
assets refinancing arrangement 资产再集资安排 {A0jkU  
assets securitization 资产证券化 J!uG/Us  
assets situated outside Hong Kong 在香港以外地方的资产 "ko*-FrQ  
assets stripping 削减资产；拆卖资产 [bhKL5l  
assets value 资产值 "iSY;y o  
assignee 承让人 ^Ps!  
assignment 转让；转让书；转让契 FK^xZ?G  
assignment of interest 权益转让 FRQ.ix2  
assignment of letters patent and trade mark 专利证书及商标转让 jY=y<R_oK  
assignment of property 物业转让；物业转让书 J&A1]T4d
 
assignment right 转让权 Ib..X&N2  
assignor 转让人 <?.eU<+O`S  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 & kC  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /~NX<Ye&  
associate member 附属会员 /vSGmW-*  
associated body corporate 相联法人团体 `K{}  
associated company 相联公司；联属公司 1>Sfv|ZP,  
associated corporation 相联法团 )'+[,z ;s  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3``JrkPI  
公认会计师公会〔英国〕 oco,sxT  
Association of Futures Exchange Brokers 香港期货经纪协会 N~!, S;w  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 t"VT['8  
association of underwriters 承保人组织 _k@cs^  
assumption of control 接管 $JY\q2  
assurance 担保；保险；转易；转易书 ]}L'jK 0  
assurance of interest 权益的转易 T!
c|O3m  
at 19XX price 按一九ＸＸ年价格计算 HMd?`  
at a discount 按赔价计算；按贴水价格计算；打折扣 ]Y[N=
G  
at a premium 按溢价计算；按升水价格计算 :nIMZRJ_!E  
at call 通知付款；按通知 h#YO;m2wd  
at constant market price 按固定市价计算 RTmp$lV  
at constant price 按固定价格计算 t\Vng0  
at cost 按成本计算 )E9!m  
at current market price 按当时市价计算；按现时市价计算 2.v{W-D[  
at current price 按当时价格计算；按现时价格计算 AU9C#;JD  
at factor cost 按要素成本计算；按生产要素成本计算 JvAXLT  
at money-of-the-day price 按付款当日价格计算 o +$v0vg%T  
at or better 按指定或较佳价位〔买卖指令〕 +f/ I>9G  
at par 按面值计算；平价 b}qfOgd5  
at sight 见票即付 ~J].~^[  
at the close 按收市盘 #*iUZo  
at the opening 按开市盘 ~0PzRS^o  
attestation 见证；见证条款 >$m<R&  
at-the-money option 平价期权 RL`E}:V  
attorney 受权人；受托代表人 FyEKqYl  
attornment 新拥有人承认书 B?j t?  
attributable profit 可归属利润 BM!ZdoKrKt  
attributable share value 可归属股份价值 Y<T0yl?  
Auckland Stock Exchange 奥克兰证券交易所 </25J((  
auction 拍卖 'yiv.<4  
auctioneer 拍卖商 D6VdgU|  
audit 审计；核数 SJiQg-+<Uf  
Audit Commission 审计署 rj=as>6B  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] c,1 G+.
 
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〕 }b2YX+/e$f  
audit review 帐目审查 +R*DE5dz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dj0%?g>  
audited account 审计帐目；经审计的帐目 9`f@"%h  
audited annual account 经审计的周年帐目 $FPq8$V  
audited balance sheet 经审计的资产负债表
zH1;h  
auditor 核数师；核数主任；审计师 kK75(x  
auditor's certificate 核数师证明书；审计师证明书 }d.X2?  
auditor's report 核数师报告；审计师报告 YoKE=ln7  
Aussie bond 澳元债券 i9ySD  
austerity budget 紧缩预算 B#g~c<4<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $z$^ yjL  
Australia All Ordinaries Index 澳洲所有普通股票指数 $@
Vn+| Ix  
Australian Dollar [AUD] 澳元 cSPQ NYU:  
Australian Options Market 澳大利亚期权市场 FJ0I&FyWs  
Australian Securities Commission 澳洲证券事务监察委员会 Jr5S8c|"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hV@ N-u^  
Australian Stock Exchange 澳大利亚证券交易所 ZUI6VM  
Austrian Schilling [ATS] 奥地利先令 qx#M6\L!  
authentication 认证；鉴证 YrL(4Nt8  
authority to purchase 委托购买证；委购书 UBL{3s^"  
authorization 认可；核准；授权；授权书 0Md>-H;ZY  
authorization by direction 指示授权 _$UJ'W})/  
authorization by instruction 指令授权 *}]#E$  
authorization by warrant 令状授权 ;.4y@?B  
authorization of unit trust 单位信托的认可 Z^'~iU-?  
authorized agent 指定代理人 T";evM66  
authorized capital 法定资本 sK#)k\w>  
authorized clerk 出市员 Z )c\B  
authorized dealer 认可交易商 UNDl&C2vz  
authorized financial institution 认可财务机构 p$,G`'l  
authorized fund 认可基金 }#s{."  
authorized fund house 获授权的基金公司；认可基金公司 Rw'}>?k]  
authorized institution 认可机构 8&EJ.CQ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3k'Bje?9~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 N}#Rw2Vl  
authorized insurer 获授权保险人；获认可承保人 JU)^b V_  
authorized investment 特准投资项目 LuySa2,  
authorized person 获授权人 s~OcL  5  
authorized representative 获授权代表 ~ky;[  
authorized share capital 法定股本 KJ+6Y9b1  
automated quotation system 自动报价系统 6/<Hx@r (  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] e 6mZ;y5_  
自动交易系统〔香港期货交易所有限公司〕 r|l?2 eO~  
automatic adjustment mechanism 自动调整机制 \ ITd\)F%N  
automatic adjustment system 自动调整系统
ec;  
Automatic Clearing House 自动票据交换所 LcGKYl(\K  
automatic exchange rates accumulation system 自动化汇率累集系统 I0x)d`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,yC..
aI  
automatic teller machine [ATM] 自动柜员机 @XJ7ff&  
autopay 自动转帐 }-fHS;/  
available assets 可用资产 +c%jOl  
available fiscal reserve 现存财政储备 3t<a3"{9  
available profit 可用利润 ?pZ"7kkD  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _;3,  
average 平均；平均数；海损 ,ciX *F"  
average basic salary 平均基本薪金 Ue \A ,  
average consumer expenditure 平均消费开支；一般消费开支 cg{5\Vl  
average cost 平均成本 T^4 dHG-(  
average cost of land production 增辟土地平均成本
b>ZAkz)U+  
average daily turnover 平均每日成交额 $1ovT8  
average daily wage rate 平均每日工资率 f"Iui  
average expenditure pattern 平均开支模式 DinZZ  
average growth rate 平均增长率 Z}t;:yhR  
average net fixed assets 固定资产平均净值 C`r:jA<LC,  
average of relatives 相对价格平均数 81EEYf  
average price 平均价格 g?80>-!bF  
average propensity to consume 平均消费倾向；一般消费倾向 ,a&,R*r@&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ,marNG  
average rate 平均率
:,l16{^  
average revenue 平均收入；平均收益 VEy]vr}  
average stock 平均库存；平均存货 :m`D  
average yearly rent 平均年租 t*= nI $  
avoidance of double taxation 避免双重课税 >c_fUX={  
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 0uD3a-J  
'4M{Xn}@  
给你加分了