一些有用的会计术语(也不知道发的地方对不对)A

A: 0eP7efy  
A share Ａ股；甲类股份 =BW;n]ls  
abatement of tax 减税；减扣免税额 YflM*F`  
ABN AMRO Bank N.V. 荷兰银行 #X1iig+  
above-the-line expenditure 线上项目支出；经常预算支出 9f1,E98w_  
above-the-line receipt 线上项目收入；经常预算收入 .K%1{`.|  
ABSA Asia Limited 南非联合亚洲有限公司 ,/*L|M/&5  
absolute change 绝对数值变更 *i3\`;^=  
absolute expenditure 实际开支 %P@V7n  
absolute guideline figure 绝对准则数字 *|n-Hr  
absolute interest 绝对权益 `>'%!E9G  
absolute order of discharge 绝对破产解除令 :E`/z@I  
absolute profit margin 绝对利润幅度 4}-{sS}MP  
absolute value 实值；绝对值 _-mSK/Z  
absolutely vested interest 绝对既得权益 <~s{&cL!%#  
absorbed cost 已吸收成本；已分摊成本 *f<+yF{=A  
absorption 吸收；分摊；合并 Vcjmj  
absorption rate 吸收率；摊配率；分摊率 r I)Y W0  
ACB Finance Limited 亚洲商业财务有限公司 E "9`  
acceptable form of reciprocity 合理的互惠条件 t*J*?Ma  
acceptable rate 适当利率；适当汇率 '9@} =pE  
acceptance agreement 承兑协议 Fq>tl 64A  
acceptance for honour 参加承兑 Cb:}AQ=  
acceptor 承兑人；接受人；受票人 2aj9:S  
acceptor for honour 参加承兑人 s9^r[l@W0U  
accident insurance 意外保险 Ix~_.&  
Accident Insurance Association of Hong Kong 香港意外保险公会 SWwL.-+E]  
accident insurance scheme 意外保险计划 9vX~gh{]~  
accident year basis 意外年度基准 9=RfGx  
accommodation 通融；贷款 A:Y ([  
accommodation bill 通融票据；空头票据 +8p4\l$<`  
accommodation party 汇票代发人 pSMF1Oy  
account balance 帐户余额；帐户结余 FL
f< gz  
account book 帐簿 A<$~Q;r2a  
account collected in advance 预收款项 tE=;V) %we  
account current book 往来帐簿 )w/ #T  
account of after-acquired property 事后取得的财产报告 3(&f!<Uy  
account of defaulter 拖欠帐目 "wqN,}bj\  
account payable 应付帐款 Uphme8SX  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ':fq/k3;&  
account receivable 应收帐款 VDy2!0  
account receivable report 应收帐款报表 Kd,8PV*_  
account statement 结单；帐单；会计财务报表 #POVu|Y;h  
account title 帐户名称；会计科目 :[P)t %  
accountant's report 会计师报告 4gKu8G  
Accountant's Report Rules 会计师报告规则 WK$d<:"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 g+v
.rmX  
Accounting Arrangements 《会计安排》 '\g-z  
accounting basis 会计基础 >`{B  
accounting by Official Receiver 破产管理署署长呈交的帐目 ut/3?E1 Z  
Accounting Circular 《会计通告》 Yf&P|I
iw  
accounting class 会计类别 kz30! L  
accounting date 记帐日期；会计结算日期 ' v)@K0P  
accounting for money 款项核算 -/)>DOgUq  
Accounting Officer 会计主任 L[s7q0 F`l  
accounting period 会计报告期；会计期 WlJ=X$  
accounting policy 会计政策；会计方针 r~2>_LK  
accounting practice 会计惯例 'aV/\a:*  
accounting principle 会计准则 o*5iHa(Qm  
accounting record 会计记录 yq7gBkS  
accounting report 会计报告 d1]1bN4`"0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mc FSWmq  
Accounting Society of China 中国会计学会 p<[gzmU9\b  
accounting statement 会计报表 E^K<b7  
accounting system 会计制度；会计系统 PPpq"c  
accounting transaction 会计事项；帐务交易 B r`a;yT  
accounting treatment 会计处理 !{S& "  
accounting year 会计年度 h&|PHI  
accretion 增值；添加 Mn>/\e  
accrual 应计项目；应累算数目 F x4s)(  
accrual basis 应计制；权责发生制 ]0dj##5tJ  
accrual basis accounting 应计制会计；权责发生制会计 ]wxjd l  
accrue 应累算；应计 _ZMAlC*$G  
accrued benefit 应累算利益 .dwy+BzS  
accrued charges 应计费用 NP#6'eH\  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q%T[&A}3B  
accrued expenses 应累算费用 #OMFv.  
accrued interest payable 应付利息；应计未付利息 k.5(d.*(  
accrued interest receivable 应收利息；应计未收利息 I,8f{T!O@"  
accrued right 累算权益 Ez)hArxns  
accruing profit 应累算的利润 w ag^Sk  
accumulated fiscal reserve 累积财政储备 MJ?fMR@  
accumulated profit 累积利润；滚存溢利 %$Smei
 
accumulated reserve 累积储备 5|<jPc  
accumulation of surplus income 累积收益盈余 nY)H-u^  
acquired assets 既得资产 7$zeRYD+  
acquisition 收购；购置；取得 ; <NK  
acquisition cost 购置成本 '((pW  
acquisition expenses 购置费用 {3LAK[C  
acquisition of 100% interest 收购全部股权 mxPzB#t4  
acquisition of control 取得控制权 KHO@"+  
acquisition of fixed assets 购置固定资产 q}xYme4  
acquisition of shell “买壳”
R`HC EX)  
acquisition price 收购价 ;n\$'"K&;  
act of God 天灾 QKB*N)%6  
acting partner 执事合伙人 cfZ$V^xM  
active market 买卖活跃的市场；交投畅旺的市场；旺市 tEam6xNf,  
active partner 积极参与的合伙人 ATG;*nIP  
active trading 交投活跃 E3vYVuw  
actual circulation 实际流通 '$q=r x  
actual cost 实际成本 kfW"vI+d  
actual expenditure 实际开支；实际支出 gVscdg5  
actual income 实际入息；实际收入；实际收益 je#OV,uHM  
actual market 现货市场 UFSbu5 j  
actual price 现货价；实际价格 uB@~xQ_V  
actual profit 实际利润 WeiDg,]e$b  
actual quotation 实盘；实际价位；实际报价 |PNPOj0  
actual year basis 按实际年度计算 m+!T $$W  
actuals 实货 })F.Tjf*  
actuarial investigation 精算调查 fw3P?_4;*  
actuarial principle 精算原则 )Vf!U"  
actuarial report 精算师报告 G4;5$YGG  
Actuarial Society of Hong Kong 香港精算学会 Abc%V
RsT  
actuarial valuation 精算师估值 *}h#'+  
actuary 精算师 -_?U/k(Hi  
ad referendum agreement 暂定协议；有待覆核的协定 x>!bvZ2  
ad valorem duty 从价税；按值征税 '>:c:Tewy  
ad valorem duty system 从价税制 S.,5vI"s,  
ad valorem fee 从价费 Cm"7f!(#  
ad valorem tariff 从价关税 oniVC',  
additional allowance 额外免税额 wl.a|~-  
additional amount for unexpired risk 未过期风险的额外款额 PP-U.  
additional assessable profit 补加应评税利润 q).["fSV  
additional assessment 补加评税 FGey%:p9$  
additional commitment 额外承担 p}e1!q;N  
additional commitment vote 额外承担拨款 J`[v u4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2L(\-]%f  
additional dependent parent allowance 供养父母额外免税额 w
rhGZ=k{  
additional provision 额外拨款 ^B?brH}  
additional stamp duty 附加印花税  eQU~A9  
additional tax 补加税罚款；补加税款 SNOML7pd  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Kl/n>qEt  
adjudged bankrupt 被裁定破产 UbDpSfub  
adjudicated bankrupt 裁定破产人 oAprM Z7Y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 MHqk-4Mz  
adjudication of bankruptcy 裁定破产；宣告破产 g-LMct8$  
adjudication of insolvency 裁定无力偿还债务 KD* xFap  
adjusted actual 经调整的实数；调整后的实数 UFzC8  
adjusted current assets 经调整的流动资产；调整后的流动资产 80GBkFjV  
adjusted figure 经调整的数字；调整后的数额 M* 0zvNg  
adjusted liabilities 经调整的负债；调整后的负债 i9+qU  
adjusted loss 经调整的亏损；调整后的亏损 <ebC]2j8cK  
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 *Roqie  
adjusted profit 经调整的利润；调整后的利润 P y!$r  
adjusted surplus 经调整的盈余额；调整后的盈余额 <8iu:nR  
adjusted value 经调整的价值；调整后的价值 fNk0&M  
adjustment 调整；修订；理算〔保险〕 wLa8&E[  
adjustment centre 调剂中心 ?#~km0~F)  
adjustment lag 调整过程的时间差距；调整时差 /~1Ew  
adjustment mechanism 调整机制 ~?JNI8  
adjustment of loss 亏损调整 PpLuN12H  
adjustment process 调整过程；调整程序 8|) $;.  
adjustment range 调整幅度 oJ.5! Kg  
administered exchange rate 受管制汇率 +mRc8G  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Zg&o][T  
administration expenses 行政费用 6Z#$(oC  
administration fee 手续费；行政费 G0Y]-*1  
administration in bankruptcy 破产管理 q|ZzGEj:OV  
administration order 遗产管理令 V\nj7Gr:sF  
administrator 管理人；遗产管理人 )}$]~ f4R  
administrator of the estate 遗产管理人 7h#*djef  
admission of debt 债项承认书 2DNB?,uP,'  
admission of proof 接纳债权证明 A}4 ",  
advance 放贷款项；垫付款项；预支款项；预付款项 p#0L@!,  
advance account 暂支帐目；预付款帐户 ('z:XW96  
advance compensation 预付补偿金 cd._q2  
advance from shareholder 股东垫款 3|Y2BAd  
advance pending reimbursement 预支以待日后付还 z7_h$v  
advanced economy 先进经济体系 Q2Dh(  
advancement 预付；预付财产 _$KEE|9  
advances warrant 垫款令 ,4HZ-|EOZ  
advancing 贷出 "F:V$,mJ  
adverse balance 逆差 1|dXbyUd  
adverse exchange 逆汇 N c(f+8  
advertisement addressed to shareholders 在报章刊登的致股东通告 {,B.OM)J  
advice for collection 托收通知书 Wud-(19  
advice of drawing 提款通知书；汇票通知书 ^{Fo,7  
advice of payment 付款通知 }2hU7YWt  
Advisory Committee [Securities and Futures Commission] NjbIt=y  
谘询委员会〔证券及期货事务监察委员会〕 \GPTGi5A  
Advisory Committee on Diversification 经济多元化谘询委员会 l T#WM]  
affidavit 誓章；遗产申报誓章 0uu)0:  
affidavit of no receipt 述明无收款的誓章 VHm.uL_UW  
affiliate 联号；联营公司；附属公司 TSTkMlCG  
affiliated company 附属公司；联号；联营公司 (L*<CV  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j6WDh}#  
affordability 负担能力 m.68ctaa  
African Development Bank [AfDB] 非洲开发银行 8ly6CP+^B  
after-acquired property 事后取得的财产 ;(@' +"  
after-hours dealing 市后交易 az[#q  
after-tax profit 税后盈利；税后利润；税后溢利 >rXDLj-e  
agency agreement 代理协议 7.kgQ"?&  
agency expenses 代理机构的开支 '{w[).c.  
agency fee 代理费 k=4C"   
Agency Law 《代理法》 ^'p!#\T;H  
agent 代理人；承销人 zF@[S  
agent of company 公司代理人 M#k$[w}=  
agent's fee 代理人费；经纪费 xW|8-q  
aggregate 总计；总数；总体数字 lhX4MB"  
aggregate amount 总款额；总额 >dJ[1s]  
aggregate assets and liabilities 总体资产与负债 4_
-L1WH  
aggregate at constant price 按固定价格计算的总体数字 LP'~7FG  
aggregate demand 总需求 RiZ)#0  
aggregate gross position 总持仓量 22/"
0=2g  
aggregate limit 总限额 ~t1?oJ  
aggregate of salaries tax 合计薪俸税 DQ@M?~1hp  
aggregate performance 总体表现；总体业绩 2f6BZ8H+Z  
aggregate supply 总体供应 BvS
!P8  
aggregate surplus 总盈余 NJCSo(O  
aggregate total 整体总额 yqC158 P  
aggregate value 总值；合计价值 @

JPz|  
aggregated basis 合计基准 PqMu2 e  
aggregated net chargeable income 合计应课税入息实额 wf_ $#.;m  
aggregation 合并计算；合计；总和
;`h$xB(  
aggregation of incomes of husband and wife 夫妇入息合并计算 .%+anVXS  
aggregation of property 财产的总和 Y;"jsK{$  
agio 差价；贴水 PJT$9f~3;.  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 8 ,W*)Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment i9|}-5ED  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 L d{`k  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |AXV4{j_i  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 m.FN ttkM  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~ike&k{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 WRrg5&._q  
agreement for a settlement 授产协议 hC4 M}(XM  
agreement for assignment 转让协议 nRyx2\Py+  
agreement for sale 售卖协议；买卖协议 6rM{r>  
agreement for sale and purchase 买卖协议 vVZ+u4y  
agreement for the payment of interest 支付利息协议 LrT? ]o  
agreement for the repayment of money 还款协议 ZH<qidpR  
agreement of reinsurance 再保险协议 Qxfds`4V9i  
Agricultural Bank of China 中国农业银行 -jzoGzC3  
air passenger departure tax 飞机乘客离境税 U]W"  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 
26p_fKY  
airport tax 机场税 y@SI)&D  
alcohol duty 酒精税 ehLn+tg  
alienation 让与；让渡；转让 < lUpvr  
alimony 生活费；赡养费 {e1sq^>|  
All Ordinaries Index [AOI] 所有普通股指数 X]
D:vuB  
all risks 全险；综合险 C`-CfZZ  
All Sales Record for Stock Market 《股票市场成交报告》 @;tM R|p  
Allied Capital Resources Limited 新联财务有限公司 :`>tCYy;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 m/q`k  
allocation letter 拨款信件 Cj=_WWo  
allocation of fund 分配款项；预留款项 r$<M*z5q(\  
allocation of profit 利润分配；溢利分配 G#~U\QlG-  
allocation warrant 拨款令 3:)_oHq  
allotment 分配；配股 %)Z,?DzZ  
allotment notice 股份配售通知；配股通知 $rJgBN  
allotment of shares 股份分配 k7& cc|y  
allowable 可获宽免；免税的 !DUOi4I  
allowable business loss 可扣除的营业亏损 3a&HW JBSx  
allowable expenses 可扣税的支出 [{>3"XJ'  
allowance 免税额；津贴；备抵；准备金 FOteNQTj  
allowance for debts 债项的免税额 1p$*N  
allowance for depreciation by wear and tear 耗损折旧免税额 /l+"aKW 2  
allowance for funeral expenses 殡殓费的免税额 gtIEpYN+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sm{/S*3  
allowance for repairs and outgoings 修葺及支出方面的免税额 j'OXT<n*  
allowance to debtor 给债务人的津贴 MdFFt:y:  
alteration of capital 资本更改 "YAnGGx)LZ  
alternate trustee 候补受托人 >*uj )u%  
amalgamation 合并 #xfav19{.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EnmMFxu<  
ambit of charges 征税范围；收费范围 qDqy9u:g  
amended valuation 经修订的估值 +~|Jn_:A f  
American Commodities Exchange 美国商品交易所 G.$KP  
American Express Bank Limited 美国运通银行 Dbb=d8utE  
American Stock Exchange 美国证券交易所 e}n(mq  
amortization 摊销 FAdTp.   
amount due from banks 存放银行同业的款项 o+L[o_er  
amount due from banks abroad 存放海外银行同业的款项 / U!xh3  
amount due from holding companies 控股公司欠款 I`s~.fZt  
amount due from local banks 存放本港银行同业的款项 2`rJ
r  
amount due to banks 银行同业的存款 RR|X4h0.  
amount due to banks abroad 海外银行同业的存款 7VskZbj\  
amount due to holding companies 控股公司存款  6@"E*-z$  
amount due to local banks 本港银行同业的存款 KdD~;Ap$  
amount due to outport banks 外埠银行同业的存款 138v{Z  
amount for note issue 发行纸币的款额 TRJTJM_k  
amount of bond 担保契据的款额 M`7[hr  
amount of consideration 代价款额 n/`!G?kvI  
amount of contribution 供款数额 .Yvy37n((  
amount of indebtedness 负债款额 t1~k+  
amount of principal of the loan 贷款本金额 ,tDLpnB@;  
amount of rates chargeable 应征差饷数额 J@QOF+&  
amount of share capital 股本额 A'Z!l20_  
amount of sums assured 承保款额 Sy]W4%  
amount of variation 变动幅度 wn|;Li  
amount of vote 拨款数额 #s' `bF^  
amount payable 应付款额 cm!|A?-<  
amount receivable 应收款额 `GlOl-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !? H:?  
analysis 分析 Anqt:(  
ancillary risk 附属风险 ).0p\.W~  
annual account 周年帐目；周年帐目报表；年度决算；年结 K7C!ZXw~  
annual accounting date 年结日期 j&U7xv  
annual allowance 每年免税额；年积金；年度津贴；年津 !Pt4\  
annual balance 年度余额 Spu;  
annual disposable income 每年可动用收入 l8:!{I?s=  
annual estimates 周年预算 &gW<v\6,  
annual fee 年费 auqN8_+=  
annual general meeting 周年大会 7HQL^Q  
annual growth rate 年增率；每年增长率 5!pNo*QK  
annual long-term supplement 长期个案每年补助金 &ld<fa(w+2  
annual pensionable emolument 可供计算退休金的年薪 lHPnAaue@  
annual report 年报 yE.st9m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -[&Z{1A4x4  
annual return 周年报表；周年申报表；每年报税表格 f,|;eF-Z  
Annual Return Rules 《周年报表规则》 \Ui8gDJ8y5  
annual review of consumer prices 每年消费物价回顾 )T?BO  
annual roll-forward basis 逐年延展方式 ,7 m33Pv*  
annual salary 年薪 }_-tJ.  
annual statement 年度报表；年度决算表  !VXy67  
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 W7(5z  
annuitant 年金受益人 :fnJp9c  
annuity 年金 2Dt^W.!  
annuity contract 年金合约 AZ4
:3}  
annuity on human life 人寿年金 ^uphpABpD  
antecedent debt 先前的债项 t=My=pG  
ante-dated cheque 倒填日期支票 V|F/ynJfA  
anticipated expenditure 预期开支 \){_\{&  
anticipated net profit 预期纯利 q(WGvl^r  
anticipated revenue 预期收入 9UV}`UM3V  
anti-inflation measure 反通货膨胀措施 _/
"e'@z  
anti-inflationary stance 反通货膨胀立场 _|4QrZ$n(  
apparent deficit 表面赤字 .r&CIL>  
apparent financial solvency 表面偿债能力 1
f1D^|  
apparent partner 表面合伙人 IwS<p-  
application for personal assessment 个人入息课税申请书 |'uBkL0q  
application of fund 资金应用 ueg%D+u  
application to release as liquidator and to destruct the books of accounts and documents #T8jHnI  
申请免除清盘人职务及毁灭帐簿与文件 eu8a<  
appointed actuary 委任精算师 st~l||  
appointed auditor 委任核数师；委任审计师 7]Hf3]e>/  
appointed trustee 委任的受托人 LNrM`3%2-  
appointer 委任人 #%8)'=1+4?  
apportioned pro rata 按比例分摊 L]Xx
-S  
apportionment 分配；分摊 pAqPHD=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O*lIZ,!n  
apportionment formula 分摊方程式 H|,d`@U  
apportionment of estate duty 遗产税的分摊 ]&B/rSC  
appraisal 估价；评估 [6 "5  
appreciable growth 可观增长 mey -Bn  
appreciable impact 显着影响 YXmy-o>  
appreciable increase 可观增长 ttHRc!  
appreciation 增值；升值 %rf6>  
appreciation against other currencies 相对其他货币升值 __1Hx?f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {5HQ=&  
appreciation tax 增值税 @MoCEtt  
appropriation 拨款；拨用；拨付 \VI0/G)L
 
appropriation account 拨款帐目 lp5'-Jo  
Appropriation Bill 拨款法案 k^cnNx  
appropriation-in-aid system 补助拨款办法 '/rU<.1  
approved assets 核准资产 =3rf}bl2  
approved basket stock 认可一篮子证券 qF-Fc q  
approved budget 核准预算 *-.`Q  
approved charitable donation 认可慈善捐款 'vZy-qHrV  
approved charitable institution 认可慈善机构 EZVgTySd  
approved currency 核准货币；认可货币 ;PqC*iz  
approved estimates 核准预算 ?5;wPDsK  
approved estimates of expenditure 核准开支预算 jsF5q~F  
approved overseas insurer 核准海外保险人 ME
$J?3r  
approved overseas trust company 核准海外信托公司 TEGg)\+D>  
approved pooled investment fund 核准汇集投资基金 Im};wJ&
 
approved provident fund scheme 认可公积金计划 (lq%4h  
approved provision 核准拨款 bE=[P}E  
approved redeemable share 核准可赎回股份 DY/%|w*L  
approved regional stock 认可地区性证券 0"N4WH O  
approved retirement scheme 认可退休金计划 __uk/2q  
approved subordinated loan 核准附属贷款 ar'VoL}  
arbitrage 套戥；套汇；套利 Sj*W|n\gj  
arbitrageur 套戥者；套汇者 M0e&GR8<z>  
arbitrary amount 临时款项 #,FXc~V  
arrangement 措施；安排；协定 #Aj#C>  
arrears 欠款 4x=sJ%E  
arrears of pay 欠付薪酬 ^5>W`vwp  
arrears of revenue 逾期未收税款；逾期未收的帐项 uINEq{yo  
articles of association 组织章程；组织细则；组织章程细则 7Up-a^k^`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /qq*"R  
ascertainment of profit 确定利润 |%rRALIY  
"Asia Clear" “亚洲结算系统” u*
oP:
!s  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 EG_P^<z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rTOex]@N  
Asian Development Fund [ADF] 亚洲发展基金 (9'q/qgTO  
Asian dollar bond 亚洲美元债券 ZEpu5`  
Asian dollar market 亚洲美元市场 >* F#ZZv}p  
Asian dollar rate 亚洲美元利率 HCYy9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 bP|-GCKM8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \<y|[   
asked price 沽盘；喊价；索价；卖方报价 -]YsiE?r  
assessable income 应评税入息 pe).  
assessable loss 应评税亏损 _j{)%%?r  
assessable profit 应评税利润 1Mx2%  
assessable value 应评税值 Y(ClG*6 ++  
assessed profit 估定利润 *_Ih@f H  
assessed value 经评估价值 ADP3Nic  
assessment 评税；评定；估价；评税单 <]#_&Na  
assessment number 评税编号；估价编号 W'E3_dj+  
assessment of additional tax 补加税评税 BvHI}=  
assessment of performance 业绩评估；实绩评价 vDR> Q&/K  
Assessor 评税主任 p]toDy-}  
asset price bubbles 资产价格泡沫 sebuuL.l0<  
asset-backed securities 具资产保证的证券 jxq89x  
assets accretion 资产增值 P8w56  
assets and liabilities 资产与负债 }XRfHQk  
assets betterment statement 资产递增表；资产改进表 >>;He7  
assets lending 实物放款；有抵押贷款 >m=
XqtP  
assets of the company passing on the death 死者去世时转移的公司资产 v0;dk(  
assets pledged as security for liabilities 用作负债抵押的资产 ]C|xo.=?]  
assets portfolio 资产投资组合 .Rb1%1bdc  
assets price 资产价格 N>g6KgX{K  
assets quality 资产质素 ;qUd]c9oi  
assets realization 资产变现 s%m?Yh3  
assets refinancing arrangement 资产再集资安排 bHTTxZ-%  
assets securitization 资产证券化 X)c0y3hk  
assets situated outside Hong Kong 在香港以外地方的资产 -:Juxh  
assets stripping 削减资产；拆卖资产 9`@}KnvB?  
assets value 资产值 s(=@J?7As  
assignee 承让人 AvuGAlP  
assignment 转让；转让书；转让契 p}K+4z  
assignment of interest 权益转让 jCg4$),b  
assignment of letters patent and trade mark 专利证书及商标转让 u)/i$N  
assignment of property 物业转让；物业转让书 'g}Q@@b  
assignment right 转让权 q%1B4 mF'  
assignor 转让人 \!0~$?_)P  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 3cNr~`7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o_ixdnc  
associate member 附属会员 q'Y)Y(d  
associated body corporate 相联法人团体 u=#_8e(9Z  
associated company 相联公司；联属公司 Cs,t:aj
P  
associated corporation 相联法团 ,ob)6P^rw  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mhs%8OTN  
公认会计师公会〔英国〕 u2U+uD@yA  
Association of Futures Exchange Brokers 香港期货经纪协会 wNh\pWA  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ? fM_Y  
association of underwriters 承保人组织 <4;L&3  
assumption of control 接管 8lCo\T5"  
assurance 担保；保险；转易；转易书 vv`53 Pbw)  
assurance of interest 权益的转易 ;jlI>;C;V  
at 19XX price 按一九ＸＸ年价格计算 2e({%P@2?  
at a discount 按赔价计算；按贴水价格计算；打折扣 aLQ]2
m  
at a premium 按溢价计算；按升水价格计算 sE^=]N  
at call 通知付款；按通知 3YEw7GIO-  
at constant market price 按固定市价计算 H~0B5Hl!F  
at constant price 按固定价格计算 t-]~^s  
at cost 按成本计算 xp\6,Jyh  
at current market price 按当时市价计算；按现时市价计算 h<!!r  
at current price 按当时价格计算；按现时价格计算 !\\1#:*_W  
at factor cost 按要素成本计算；按生产要素成本计算 |~Vq"6`  
at money-of-the-day price 按付款当日价格计算 &iJvkt  
at or better 按指定或较佳价位〔买卖指令〕 RTL@WI  
at par 按面值计算；平价 WtMDHfwqu\  
at sight 见票即付 }
\W^$e-  
at the close 按收市盘 0F&(}`V  
at the opening 按开市盘 `2HNQiK'@  
attestation 见证；见证条款 TLz>|gr  
at-the-money option 平价期权 id1gK(F8H  
attorney 受权人；受托代表人 'puiahA  
attornment 新拥有人承认书 i/,IG+4vI  
attributable profit 可归属利润 2rS`ViicD  
attributable share value 可归属股份价值 CraD  
Auckland Stock Exchange 奥克兰证券交易所 v0pev;C  
auction 拍卖 x!?$y_t  
auctioneer 拍卖商 0j' Xi_uM  
audit 审计；核数 E/>kvs%  
Audit Commission 审计署 5d)\Z0s  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  `EVy  
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〕 l?x'R("{  
audit review 帐目审查 L@G~9{U>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 M,DwBEF?  
audited account 审计帐目；经审计的帐目 4zqO!nk  
audited annual account 经审计的周年帐目 j3/K;U/SGJ  
audited balance sheet 经审计的资产负债表
"z{rC}  
auditor 核数师；核数主任；审计师 KU.F4I8}q  
auditor's certificate 核数师证明书；审计师证明书 w?R#ly  
auditor's report 核数师报告；审计师报告 R^JtWjJR  
Aussie bond 澳元债券 QY1|:(  
austerity budget 紧缩预算 v-B&"XGy:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1?".R]<{2T  
Australia All Ordinaries Index 澳洲所有普通股票指数 1X#gHstD  
Australian Dollar [AUD] 澳元 v)v`896S`  
Australian Options Market 澳大利亚期权市场 j[:Iu#VR  
Australian Securities Commission 澳洲证券事务监察委员会 &W>%E!F  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 [-3x*?Ju  
Australian Stock Exchange 澳大利亚证券交易所 }#`-mRaU  
Austrian Schilling [ATS] 奥地利先令 g+KuK
`\N%  
authentication 认证；鉴证 }FC(Z-g  
authority to purchase 委托购买证；委购书 'L veCi_  
authorization 认可；核准；授权；授权书 f;,^ ]mw  
authorization by direction 指示授权 hx;0h&L  
authorization by instruction 指令授权 L#u!T)!zW  
authorization by warrant 令状授权 m Wh   
authorization of unit trust 单位信托的认可 aByd,uSe)_  
authorized agent 指定代理人 R!RgQwEak  
authorized capital 法定资本 7JLjA\k
  
authorized clerk 出市员 ~J|B  
authorized dealer 认可交易商 Q^oB`)k  
authorized financial institution 认可财务机构 p+xjYU4^C  
authorized fund 认可基金 7)l+hZ  
authorized fund house 获授权的基金公司；认可基金公司 .^[{~#Pc*  
authorized institution 认可机构 C\1x3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `4t*H>:y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 9Cq"Szs  
authorized insurer 获授权保险人；获认可承保人 W JG8E7  
authorized investment 特准投资项目 0M;aTM  
authorized person 获授权人 }r;#|=HR  
authorized representative 获授权代表 WCwM+D  
authorized share capital 法定股本 V7,;N@FL  
automated quotation system 自动报价系统 Uk0 0lPG.U  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,V ) |A=ml  
自动交易系统〔香港期货交易所有限公司〕 $Rf)iW;h  
automatic adjustment mechanism 自动调整机制 B3@\Ua)  
automatic adjustment system 自动调整系统 #Dl=K<I  
Automatic Clearing House 自动票据交换所 '/<f'R^  
automatic exchange rates accumulation system 自动化汇率累集系统 Hni?r!8r  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _'U(q\ri  
automatic teller machine [ATM] 自动柜员机 |j!U/n.%w  
autopay 自动转帐 $6*6%T5}  
available assets 可用资产 x^6b$>1  
available fiscal reserve 现存财政储备 Q=F4ZrNqD  
available profit 可用利润 70T{tB  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Q>l5:2lq  
average 平均；平均数；海损 G"F:68  
average basic salary 平均基本薪金 &z;
1Z  
average consumer expenditure 平均消费开支；一般消费开支 U3M;6j9`  
average cost 平均成本 =.t3|5U8  
average cost of land production 增辟土地平均成本 C{FE*@U.  
average daily turnover 平均每日成交额 hta y-  
average daily wage rate 平均每日工资率 })5I/   
average expenditure pattern 平均开支模式 7tU=5@M9D  
average growth rate 平均增长率  sf'+;  
average net fixed assets 固定资产平均净值 7H_*1_%ZQ  
average of relatives 相对价格平均数 *T
0!q#R  
average price 平均价格 3KN})
*1  
average propensity to consume 平均消费倾向；一般消费倾向 t@3y9U$  
average propensity to save 平均储蓄倾向；一般储蓄倾向 OEXa^M4x   
average rate 平均率 g I@I.=y  
average revenue 平均收入；平均收益 1\%2@NR  
average stock 平均库存；平均存货 1YvE/<6  
average yearly rent 平均年租 L(_bf/@3  
avoidance of double taxation 避免双重课税 ZRj&k9D^U  
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 !ZzDSQ;  
s=83a{#K  
给你加分了