一些有用的会计术语(也不知道发的地方对不对)A

A: \tRG1&{$%  
A share Ａ股；甲类股份 W$'R}L  
abatement of tax 减税；减扣免税额 sg8/#_S1i  
ABN AMRO Bank N.V. 荷兰银行 M{$j  
above-the-line expenditure 线上项目支出；经常预算支出 _
z;q9&J)  
above-the-line receipt 线上项目收入；经常预算收入 -_<}$9lz  
ABSA Asia Limited 南非联合亚洲有限公司 ?]rPRV
  
absolute change 绝对数值变更 3mSXWl^?  
absolute expenditure 实际开支 &EM\CjKv"  
absolute guideline figure 绝对准则数字 <&!v1yR  
absolute interest 绝对权益 7Su#Je]  
absolute order of discharge 绝对破产解除令 *A~ G_0B  
absolute profit margin 绝对利润幅度 ;3 F"TH  
absolute value 实值；绝对值 >+mD$:L  
absolutely vested interest 绝对既得权益 >OP+^^oZ<  
absorbed cost 已吸收成本；已分摊成本 u-1;'a  
absorption 吸收；分摊；合并 7y`}PMn  
absorption rate 吸收率；摊配率；分摊率 9<vWcq*4  
ACB Finance Limited 亚洲商业财务有限公司 1&/FG(*/  
acceptable form of reciprocity 合理的互惠条件 5o/&T"]@  
acceptable rate 适当利率；适当汇率 1pCieTz!PN  
acceptance agreement 承兑协议 6O@J7P  
acceptance for honour 参加承兑 jA(>sz  
acceptor 承兑人；接受人；受票人 zSE<"(a  
acceptor for honour 参加承兑人 :=9]c17=  
accident insurance 意外保险 }'OHE(s
  
Accident Insurance Association of Hong Kong 香港意外保险公会 VqE~c  
accident insurance scheme 意外保险计划 } %'bullT  
accident year basis 意外年度基准 k"N(o(  
accommodation 通融；贷款 5qf BEPJ  
accommodation bill 通融票据；空头票据 (n1Bh~R^
 
accommodation party 汇票代发人 yi^b)2G  
account balance 帐户余额；帐户结余 lKkN_ (/j  
account book 帐簿 S2>c#BQ  
account collected in advance 预收款项 5VO;s1  
account current book 往来帐簿 WO6/X/#8b  
account of after-acquired property 事后取得的财产报告 Lw'9  
account of defaulter 拖欠帐目 fA=#Fzk2  
account payable 应付帐款 n$aA)"A #  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J>^\oAgpE  
account receivable 应收帐款 xcJ`1*1N  
account receivable report 应收帐款报表 QW_agm  
account statement 结单；帐单；会计财务报表 kSc{^-<R  
account title 帐户名称；会计科目 ^ZM0c>ev=l  
accountant's report 会计师报告 2S8P}$mM  
Accountant's Report Rules 会计师报告规则 P"lBB8\eku  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ;Efcw[<  
Accounting Arrangements 《会计安排》 F3oQ^;xB  
accounting basis 会计基础 kF;5L)o  
accounting by Official Receiver 破产管理署署长呈交的帐目 hfcIvs/!  
Accounting Circular 《会计通告》 lc6iKFyG  
accounting class 会计类别 -B$~`2-  
accounting date 记帐日期；会计结算日期 u4"SH(  
accounting for money 款项核算 E`j-6
:  
Accounting Officer 会计主任 i-U4RZE  
accounting period 会计报告期；会计期 ~Z ~v  
accounting policy 会计政策；会计方针 1 ^g t1o  
accounting practice 会计惯例 `mH %!{P  
accounting principle 会计准则 f(D_FTTO  
accounting record 会计记录 l/
y]nw  
accounting report 会计报告 IZ3{>NV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 muW!xY  
Accounting Society of China 中国会计学会 Ro=AADv@  
accounting statement 会计报表 T<-=nX  
accounting system 会计制度；会计系统 ?4CNkk=v  
accounting transaction 会计事项；帐务交易 Cv)/7vyB8  
accounting treatment 会计处理
(]*H[)F/  
accounting year 会计年度 z^nvMTC  
accretion 增值；添加 NA$zd(  
accrual 应计项目；应累算数目 j%V["?)  
accrual basis 应计制；权责发生制 )c/Fasfg[P  
accrual basis accounting 应计制会计；权责发生制会计 8wH.et25k  
accrue 应累算；应计 "&Qctk`<P  
accrued benefit 应累算利益 ?8,%
LIQ?  
accrued charges 应计费用 <As9>5|%  
accrued cumulative preference share dividend 应累算的累积优先股股息 g`k?AM\  
accrued expenses 应累算费用 a4gi,pz$
]  
accrued interest payable 应付利息；应计未付利息 ]ALc;lb-}  
accrued interest receivable 应收利息；应计未收利息 rs=q! P"u[  
accrued right 累算权益 O;HY%  
accruing profit 应累算的利润 GO! uwo:  
accumulated fiscal reserve 累积财政储备 fWGOP~0  
accumulated profit 累积利润；滚存溢利 W YW|P2*  
accumulated reserve 累积储备 o$.e^XL  
accumulation of surplus income 累积收益盈余 r,(et  
acquired assets 既得资产 nsb4S{  
acquisition 收购；购置；取得 I1U7.CT  
acquisition cost 购置成本 @OV-KT[>  
acquisition expenses 购置费用 k;dXOn  
acquisition of 100% interest 收购全部股权 jy2IZ o  
acquisition of control 取得控制权 .7ayQp  
acquisition of fixed assets 购置固定资产 Fk=}iB#(  
acquisition of shell “买壳” Hqz?E@bc@  
acquisition price 收购价 Wk4.%tpeO7  
act of God 天灾 "k$JP  
acting partner 执事合伙人 :RxHw;!  
active market 买卖活跃的市场；交投畅旺的市场；旺市 s,*c@1f?  
active partner 积极参与的合伙人 qIwV q!=  
active trading 交投活跃 fR-C0"c  
actual circulation 实际流通 W</n=D<,I  
actual cost 实际成本 t j Vh^
 
actual expenditure 实际开支；实际支出 %ICglF R  
actual income 实际入息；实际收入；实际收益 )<4_:  
actual market 现货市场 \nrP$  
actual price 现货价；实际价格 \ u+xa{b|  
actual profit 实际利润 aaWJ* >rJ  
actual quotation 实盘；实际价位；实际报价 UFn8kBk  
actual year basis 按实际年度计算 M~6@20$oW  
actuals 实货 O$!*%TL  
actuarial investigation 精算调查 !wLg67X$ -  
actuarial principle 精算原则 S\NL+V?7h  
actuarial report 精算师报告 eyw'7  
Actuarial Society of Hong Kong 香港精算学会
VY 1vXM3y  
actuarial valuation 精算师估值 h7_)%U<J2  
actuary 精算师 K_-d(  
ad referendum agreement 暂定协议；有待覆核的协定 +UWU|:  
ad valorem duty 从价税；按值征税 J#3{S]*v_  
ad valorem duty system 从价税制 *j)M]  
ad valorem fee 从价费 o5Rz%k#h  
ad valorem tariff 从价关税 0>6DSQq~t(  
additional allowance 额外免税额 \[wCp*;1}  
additional amount for unexpired risk 未过期风险的额外款额 mZ0J!QYk  
additional assessable profit 补加应评税利润 8_\W/I!7b  
additional assessment 补加评税 cm>E[SHr  
additional commitment 额外承担 cJ}QXuuUv  
additional commitment vote 额外承担拨款 oholt/gb+0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CidM(  
additional dependent parent allowance 供养父母额外免税额 eo#^L}  
additional provision 额外拨款 #$'"cfRxc  
additional stamp duty 附加印花税 BZ+-p5]-  
additional tax 补加税罚款；补加税款 w3*-^: ?j  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 R -e
lIp  
adjudged bankrupt 被裁定破产 :_dICxaLZT  
adjudicated bankrupt 裁定破产人 K3$` Kv>I  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 DhKr;e  
adjudication of bankruptcy 裁定破产；宣告破产 P]<= ! F  
adjudication of insolvency 裁定无力偿还债务 &w~Xa( uu  
adjusted actual 经调整的实数；调整后的实数 0??Yr  
adjusted current assets 经调整的流动资产；调整后的流动资产 [!*xO?yCJ  
adjusted figure 经调整的数字；调整后的数额 EH9Hpo  
adjusted liabilities 经调整的负债；调整后的负债 ,qFA\cO*  
adjusted loss 经调整的亏损；调整后的亏损 ~0tdfK0c  
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 +S{  
adjusted profit 经调整的利润；调整后的利润 cHvF*A  
adjusted surplus 经调整的盈余额；调整后的盈余额 T.?k>Ak  
adjusted value 经调整的价值；调整后的价值 ( 76{2  
adjustment 调整；修订；理算〔保险〕 - HOnB=  
adjustment centre 调剂中心 j^u[F"  
adjustment lag 调整过程的时间差距；调整时差 |DG@ht  
adjustment mechanism 调整机制 ]gd/}m)1  
adjustment of loss 亏损调整 )q?$
p9  
adjustment process 调整过程；调整程序 z)L}ECZh9  
adjustment range 调整幅度 -]"T^wib  
administered exchange rate 受管制汇率 2g`[u|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~5#)N{GbY  
administration expenses 行政费用 ?s{C//  
administration fee 手续费；行政费 X}JWf<=q  
administration in bankruptcy 破产管理 9k2,3It  
administration order 遗产管理令 Q^h5">P  
administrator 管理人；遗产管理人 pVokgUrC  
administrator of the estate 遗产管理人 Wpm9`K  
admission of debt 债项承认书 H*!5e0~rR  
admission of proof 接纳债权证明 N7.  @FK  
advance 放贷款项；垫付款项；预支款项；预付款项 ;lfWuU%R  
advance account 暂支帐目；预付款帐户 0o/B{|r
v  
advance compensation 预付补偿金 [QEwK|!L  
advance from shareholder 股东垫款 EnCU4CU`  
advance pending reimbursement 预支以待日后付还 t3F?>G#y  
advanced economy 先进经济体系 CI^|k
/  
advancement 预付；预付财产 B\<ydN  
advances warrant 垫款令 ,w\ wQn>]K  
advancing 贷出 @!H '+c  
adverse balance 逆差 %O) Z  
adverse exchange 逆汇 af>3V(7  
advertisement addressed to shareholders 在报章刊登的致股东通告 #vnT&FN0[  
advice for collection 托收通知书 {OxWcK\2@h  
advice of drawing 提款通知书；汇票通知书 ^e9aD9  
advice of payment 付款通知 yz)ESQ~va  
Advisory Committee [Securities and Futures Commission] &6"P7X  
谘询委员会〔证券及期货事务监察委员会〕 lCFU1 GHH  
Advisory Committee on Diversification 经济多元化谘询委员会 _nX%#/{  
affidavit 誓章；遗产申报誓章 .ewZV9P)t  
affidavit of no receipt 述明无收款的誓章 (Pz8iz  
affiliate 联号；联营公司；附属公司 V/H@vKN2  
affiliated company 附属公司；联号；联营公司 p?Sl}A@`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Zc\S$+PM  
affordability 负担能力 rF8 hr  
African Development Bank [AfDB] 非洲开发银行 %h*5xB]Tt  
after-acquired property 事后取得的财产 5~xeO@%I  
after-hours dealing 市后交易 %Dyh:h  
after-tax profit 税后盈利；税后利润；税后溢利 Mvof%I  
agency agreement 代理协议 NWISS  
agency expenses 代理机构的开支 6&],WGz  
agency fee 代理费 9s $PrF  
Agency Law 《代理法》 ^![{,o@"A  
agent 代理人；承销人
&:8T$UV  
agent of company 公司代理人 GVObz?Z]SB  
agent's fee 代理人费；经纪费 &:auB:b  
aggregate 总计；总数；总体数字 9t}xXk  
aggregate amount 总款额；总额 8eww7k^R  
aggregate assets and liabilities 总体资产与负债 =HPu{K$  
aggregate at constant price 按固定价格计算的总体数字 a/e\vwHLv  
aggregate demand 总需求 ;eR{tH /4  
aggregate gross position 总持仓量 (5(fd.m+_  
aggregate limit 总限额 s`Vf+l0  
aggregate of salaries tax 合计薪俸税 AF[>fMI  
aggregate performance 总体表现；总体业绩 qBiyGlu4  
aggregate supply 总体供应 x^2 W?<  
aggregate surplus 总盈余 cdp{W  
aggregate total 整体总额 wb+<a  
aggregate value 总值；合计价值 W?PWJkIw  
aggregated basis 合计基准 hT=f;6$  
aggregated net chargeable income 合计应课税入息实额 *f*f&l%  
aggregation 合并计算；合计；总和 !rHx}n{rw  
aggregation of incomes of husband and wife 夫妇入息合并计算 TolrEcI  
aggregation of property 财产的总和 9Z9l:}bO  
agio 差价；贴水 .\4l'THn,0  
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》 K{FhT9R'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Z!)f*  
《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》 Qdm(q:w  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment G1r V<,#m  
《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》 ?d,M.o{0]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5ZUy:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 65"uD7;  
agreement for a settlement 授产协议 R\ q):,  
agreement for assignment 转让协议 {c?ymkK  
agreement for sale 售卖协议；买卖协议 X8.y4{5  
agreement for sale and purchase 买卖协议 0%;MVMH  
agreement for the payment of interest 支付利息协议 W^|J/Y48  
agreement for the repayment of money 还款协议 #XL`S  
agreement of reinsurance 再保险协议 -#Jj-t_Fe  
Agricultural Bank of China 中国农业银行 ]c,l5u}A$  
air passenger departure tax 飞机乘客离境税 s<#N]mp'   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~._ko  
airport tax 机场税 D?J#u;h~f  
alcohol duty 酒精税 UGf6i"F  
alienation 让与；让渡；转让 q-uLA&4  
alimony 生活费；赡养费 #-dK0<:  
All Ordinaries Index [AOI] 所有普通股指数 NCxn^$/+>9  
all risks 全险；综合险 500> CBL0O  
All Sales Record for Stock Market 《股票市场成交报告》 @:IL/o*  
Allied Capital Resources Limited 新联财务有限公司 |Ib.)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Y`=z.D{  
allocation letter 拨款信件 UC;=)  
allocation of fund 分配款项；预留款项 &$Ci}{{n
#  
allocation of profit 利润分配；溢利分配 -PXoMZx%  
allocation warrant 拨款令 7A[Ogro  
allotment 分配；配股 $%;jk  
allotment notice 股份配售通知；配股通知 Wa{%0inZ  
allotment of shares 股份分配 hJ4S3b  
allowable 可获宽免；免税的 r?]
%d!   
allowable business loss 可扣除的营业亏损 BUV/twU)  
allowable expenses 可扣税的支出 \
@:j  
allowance 免税额；津贴；备抵；准备金 U~hCn+0  
allowance for debts 债项的免税额 pNSst_!>  
allowance for depreciation by wear and tear 耗损折旧免税额 t@r#b67WJe  
allowance for funeral expenses 殡殓费的免税额 ;6zPiaDQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?AT(S  
allowance for repairs and outgoings 修葺及支出方面的免税额 A_]D~HH  
allowance to debtor 给债务人的津贴 $BaK'7=3*  
alteration of capital 资本更改 g X8**g'  
alternate trustee 候补受托人 m/KjJ"s,
 
amalgamation 合并 @%%bRY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e+x*psQ  
ambit of charges 征税范围；收费范围 GGp{b>E+ #  
amended valuation 经修订的估值 0hb/`[Q  
American Commodities Exchange 美国商品交易所 5C*?1& !  
American Express Bank Limited 美国运通银行 ifd}]UMQ  
American Stock Exchange 美国证券交易所 8eN%sm  
amortization 摊销 rF'
<r~Lw  
amount due from banks 存放银行同业的款项 $oc9 |Q 7  
amount due from banks abroad 存放海外银行同业的款项 q:Wq8  
amount due from holding companies 控股公司欠款 {Bc#?n  
amount due from local banks 存放本港银行同业的款项 oN4G1U Kc  
amount due to banks 银行同业的存款 :5G$d%O=2  
amount due to banks abroad 海外银行同业的存款 4"z;CGE7  
amount due to holding companies 控股公司存款 a/QIJ*0  
amount due to local banks 本港银行同业的存款 `{%-*f^  
amount due to outport banks 外埠银行同业的存款 h2AGEg'g2[  
amount for note issue 发行纸币的款额 2>ys2:z  
amount of bond 担保契据的款额 #*\
Ry/9Q  
amount of consideration 代价款额 4u7Cm  
amount of contribution 供款数额 *qbRP"#[$  
amount of indebtedness 负债款额 {q})kO  
amount of principal of the loan 贷款本金额 i5Eeg`NMl  
amount of rates chargeable 应征差饷数额 F],TG&>5  
amount of share capital 股本额 d`UF0T  
amount of sums assured 承保款额 *J.c $1#
h  
amount of variation 变动幅度 e7h\(`J0lj  
amount of vote 拨款数额 H a90  
amount payable 应付款额 TdNsyr}JG  
amount receivable 应收款额 x{~_/;\p3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e{:86C!d)  
analysis 分析 aQxe)  
ancillary risk 附属风险 A}gYcc85Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 AVU7WU{  
annual accounting date 年结日期 $m{{,&}k  
annual allowance 每年免税额；年积金；年度津贴；年津 OX`?<@6  
annual balance 年度余额 X1O65DMr`g  
annual disposable income 每年可动用收入 f>p; siR)  
annual estimates 周年预算 Q})t<l+L  
annual fee 年费 3g^IXm:K$  
annual general meeting 周年大会 }WA<=9e  
annual growth rate 年增率；每年增长率 M\9IlV?'  
annual long-term supplement 长期个案每年补助金 w<btv]X1  
annual pensionable emolument 可供计算退休金的年薪 MkkA{p  
annual report 年报 F{kG  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rA[nUJ,  
annual return 周年报表；周年申报表；每年报税表格 ;B*L1'FF%t  
Annual Return Rules 《周年报表规则》 =z+-l5Gu"  
annual review of consumer prices 每年消费物价回顾 JN-D/s  
annual roll-forward basis 逐年延展方式 N&x@_t""   
annual salary 年薪 5 Xk~,%-C  
annual statement 年度报表；年度决算表 #j\*Lc"Ur:  
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 $#TID=  
annuitant 年金受益人 PQ6T|>  
annuity 年金 m=#aHF  
annuity contract 年金合约 ?`za-+<r<  
annuity on human life 人寿年金 ZDW,7b%U  
antecedent debt 先前的债项 )hePN4edj  
ante-dated cheque 倒填日期支票 }<E sS  
anticipated expenditure 预期开支 [5x+aW%ql  
anticipated net profit 预期纯利 ="/R5fp  
anticipated revenue 预期收入 P0a>+^:%  
anti-inflation measure 反通货膨胀措施 "r:H5) !  
anti-inflationary stance 反通货膨胀立场 (MZ A  
apparent deficit 表面赤字 MacL3f  
apparent financial solvency 表面偿债能力 [O.LUR;  
apparent partner 表面合伙人 MoZU(j  
application for personal assessment 个人入息课税申请书 e|S+G6 :O2  
application of fund 资金应用 B9%yd*SJ  
application to release as liquidator and to destruct the books of accounts and documents 6wa<'!  
申请免除清盘人职务及毁灭帐簿与文件 8''9@xz  
appointed actuary 委任精算师 <{3q{VW*  
appointed auditor 委任核数师；委任审计师 7Ntjx(b$"h  
appointed trustee 委任的受托人  s$K@X `  
appointer 委任人 z?8zFP  
apportioned pro rata 按比例分摊 J,CJPUf&  
apportionment 分配；分摊 /+Wb6{lY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S~]8K8"sT  
apportionment formula 分摊方程式 /%2:+w  
apportionment of estate duty 遗产税的分摊 \Sz4Gr0g3Z  
appraisal 估价；评估 V22q*/iV  
appreciable growth 可观增长 Uh<H*o6e 9  
appreciable impact 显着影响 dw|-=~  
appreciable increase 可观增长 DMy4"2 o  
appreciation 增值；升值 .%-6&%1  
appreciation against other currencies 相对其他货币升值 gvow\9{|C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XHU<4l:kl  
appreciation tax 增值税 R^n* o  
appropriation 拨款；拨用；拨付 8#[%?}tK  
appropriation account 拨款帐目 AT2NC6{M  
Appropriation Bill 拨款法案 8 /:X& &  
appropriation-in-aid system 补助拨款办法 mBYS"[S(  
approved assets 核准资产 JS<e`#c&  
approved basket stock 认可一篮子证券 okd ``vG  
approved budget 核准预算 <P?3GT/  
approved charitable donation 认可慈善捐款 EKeBTb  
approved charitable institution 认可慈善机构 3C E 39W  
approved currency 核准货币；认可货币 F]dmc,Q  
approved estimates 核准预算 UXcH";*9b  
approved estimates of expenditure 核准开支预算 >[A65q'  
approved overseas insurer 核准海外保险人 |H3?ox*  
approved overseas trust company 核准海外信托公司 +z~!#j4Q  
approved pooled investment fund 核准汇集投资基金 X3&SL~&>g  
approved provident fund scheme 认可公积金计划 fRca"vV  
approved provision 核准拨款 Oc^6u  
approved redeemable share 核准可赎回股份 Rx@%cuP*  
approved regional stock 认可地区性证券 X^?|Sz<^E  
approved retirement scheme 认可退休金计划 G}Qk!r  
approved subordinated loan 核准附属贷款 d()zW7}W  
arbitrage 套戥；套汇；套利 =R"Eb1  
arbitrageur 套戥者；套汇者 S)Ub/`f{s  
arbitrary amount 临时款项 )'/nS$\E:  
arrangement 措施；安排；协定 j\jL[hG_  
arrears 欠款 x mrugNRg  
arrears of pay 欠付薪酬 WrIL]kJw^  
arrears of revenue 逾期未收税款；逾期未收的帐项 6Zl.Lh  
articles of association 组织章程；组织细则；组织章程细则 8AC.2v?_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5bGjO&$l  
ascertainment of profit 确定利润 J?|K
#<%  
"Asia Clear" “亚洲结算系统” yhJA;&}>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;r0|_mnf  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 0|K/=dh5+  
Asian Development Fund [ADF] 亚洲发展基金 4EaSg#  
Asian dollar bond 亚洲美元债券 ,6%hu|Y
*  
Asian dollar market 亚洲美元市场 xPn'yo  
Asian dollar rate 亚洲美元利率 O?4vC5x  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [F BCz>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 5kRwSOG%'  
asked price 沽盘；喊价；索价；卖方报价 ~%8Q75tn.  
assessable income 应评税入息 _k"&EW{ Ii  
assessable loss 应评税亏损 qCxD{-9x{  
assessable profit 应评税利润 G{&yzHAuae  
assessable value 应评税值 Mo?t[]L  
assessed profit 估定利润 D-2v>l_  
assessed value 经评估价值 h1G*y  
assessment 评税；评定；估价；评税单 Cnc\sMDJ\B  
assessment number 评税编号；估价编号 ,&zjOc_v  
assessment of additional tax 补加税评税  01UR  
assessment of performance 业绩评估；实绩评价 ^J*G%*  
Assessor 评税主任 
o\=i0HR9  
asset price bubbles 资产价格泡沫 ib""Fv7{  
asset-backed securities 具资产保证的证券 q|Pt>4c5?  
assets accretion 资产增值 a@V/sh  
assets and liabilities 资产与负债 8f6;y1!;  
assets betterment statement 资产递增表；资产改进表 U||w6:W5  
assets lending 实物放款；有抵押贷款 7am/X.  
assets of the company passing on the death 死者去世时转移的公司资产 >TQBRA;'  
assets pledged as security for liabilities 用作负债抵押的资产 GP7)m  
assets portfolio 资产投资组合 >TY5ZRB  
assets price 资产价格 vS24;:f  
assets quality 资产质素 cA (e"N  
assets realization 资产变现 +|}K5q\  
assets refinancing arrangement 资产再集资安排 s&QBFyKtJ  
assets securitization 资产证券化 &Curvc1fm  
assets situated outside Hong Kong 在香港以外地方的资产 TJ%]{%F  
assets stripping 削减资产；拆卖资产 q|]0on~]  
assets value 资产值 foP>w4pB  
assignee 承让人 Ql6ai  
assignment 转让；转让书；转让契 yBD2  
assignment of interest 权益转让 h3;o!FF  
assignment of letters patent and trade mark 专利证书及商标转让 8y4D9_{  
assignment of property 物业转让；物业转让书 D-b2E6o6  
assignment right 转让权 GJ^]ER-K  
assignor 转让人 hB GGs  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *n|0\V<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 tci%=3,)  
associate member 附属会员 nTlv'_Y(  
associated body corporate 相联法人团体 &T|&D[@  
associated company 相联公司；联属公司 u8k{N  
associated corporation 相联法团 5{d9,$%8&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,Dii?P  
公认会计师公会〔英国〕 :(?hLH.W[  
Association of Futures Exchange Brokers 香港期货经纪协会 rO?x/{;ai  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~&j`9jdOj  
association of underwriters 承保人组织 2dd:5L,  
assumption of control 接管 BHJ'[{U*w  
assurance 担保；保险；转易；转易书 sY;gh`4h  
assurance of interest 权益的转易 l SV
W}t  
at 19XX price 按一九ＸＸ年价格计算 @BHS5^|  
at a discount 按赔价计算；按贴水价格计算；打折扣 Sfoy8<j  
at a premium 按溢价计算；按升水价格计算 ^ yukn*L  
at call 通知付款；按通知 a+>W  
at constant market price 按固定市价计算 ?:''VM.  
at constant price 按固定价格计算 mP$G9R  
at cost 按成本计算 ]htZ!; 8J  
at current market price 按当时市价计算；按现时市价计算 >%p m"+h{  
at current price 按当时价格计算；按现时价格计算 5c}9  
at factor cost 按要素成本计算；按生产要素成本计算 :!iPn%  
at money-of-the-day price 按付款当日价格计算 ?lwQne8/  
at or better 按指定或较佳价位〔买卖指令〕 (P>eWw\0  
at par 按面值计算；平价 o"ah\"#el  
at sight 见票即付 ~ Dp:j*H  
at the close 按收市盘 #G , *j  
at the opening 按开市盘 Pdm6u73  
attestation 见证；见证条款 L..X)-D2n  
at-the-money option 平价期权 `2(R}zUHN  
attorney 受权人；受托代表人 D"] [&m  
attornment 新拥有人承认书 `2mbF^-4  
attributable profit 可归属利润 ZAM+4#@  
attributable share value 可归属股份价值 K%TKQ<R|  
Auckland Stock Exchange 奥克兰证券交易所 < 8 Y<w|Hh  
auction 拍卖 X,Q=n2X?3  
auctioneer 拍卖商 
tId !C  
audit 审计；核数 `TlUJ]d)  
Audit Commission 审计署 0iZ9a/v  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "O*W]e  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ATmqq)\s  
audit review 帐目审查 mv%:[+!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,pa&he  
audited account 审计帐目；经审计的帐目 |Q)w3\S$  
audited annual account 经审计的周年帐目 t-4R7`A<  
audited balance sheet 经审计的资产负债表 JJHvj=9'o  
auditor 核数师；核数主任；审计师 \`p~b(  
auditor's certificate 核数师证明书；审计师证明书 cJWfLD>2_!  
auditor's report 核数师报告；审计师报告 .iN*V|n  
Aussie bond 澳元债券 J_[[BJ&}x  
austerity budget 紧缩预算 ]zq_gV8k  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Nj-rZ%&  
Australia All Ordinaries Index 澳洲所有普通股票指数 c.{&~  
Australian Dollar [AUD] 澳元 h. (;GJO  
Australian Options Market 澳大利亚期权市场 cD`O+WA2K  
Australian Securities Commission 澳洲证券事务监察委员会 Gxa.<E^k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 B?ob{K@  
Australian Stock Exchange 澳大利亚证券交易所 >'TD?@sr  
Austrian Schilling [ATS] 奥地利先令 4d._Hd='  
authentication 认证；鉴证 "`3^MvC  
authority to purchase 委托购买证；委购书 pOI`,i}.  
authorization 认可；核准；授权；授权书 6p=xgk-q  
authorization by direction 指示授权 !4,xQ^   
authorization by instruction 指令授权 )(!Z90@  
authorization by warrant 令状授权 7CL@iL Tq  
authorization of unit trust 单位信托的认可 g&F<Uv#mZ  
authorized agent 指定代理人 _t;VE06Xjs  
authorized capital 法定资本 (DMnwqr  
authorized clerk 出市员 2l(j 4~g  
authorized dealer 认可交易商 AW&s-b%P  
authorized financial institution 认可财务机构 l 75{JxZX  
authorized fund 认可基金 P~ pbx  
authorized fund house 获授权的基金公司；认可基金公司 07"Oj9NlA  
authorized institution 认可机构 *;yMD-=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 o4
g  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {ZM2WFpE  
authorized insurer 获授权保险人；获认可承保人 zu*G4?]~h  
authorized investment 特准投资项目 e, 0I~:  
authorized person 获授权人 IS 9q 5/]  
authorized representative 获授权代表 p>tdJjnt  
authorized share capital 法定股本 ;q&D,4r]  
automated quotation system 自动报价系统 $F()`L{Tj  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @gjdyz  
自动交易系统〔香港期货交易所有限公司〕 MHyl=5  
automatic adjustment mechanism 自动调整机制 $z,DcO.vz  
automatic adjustment system 自动调整系统 +M]8_kE=+l  
Automatic Clearing House 自动票据交换所 Cl.T'A$  
automatic exchange rates accumulation system 自动化汇率累集系统 {5IG3'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Y4qyy\}  
automatic teller machine [ATM] 自动柜员机 r4ttEJ-jG  
autopay 自动转帐 zomNjy*  
available assets 可用资产 'CO[s.03  
available fiscal reserve 现存财政储备 jL%}y1m?  
available profit 可用利润 5_C#_=E  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 *=9#tYn~  
average 平均；平均数；海损 }<h. chz,  
average basic salary 平均基本薪金 /P"\+Qp  
average consumer expenditure 平均消费开支；一般消费开支 :QL p`s  
average cost 平均成本 pvUoed\  
average cost of land production 增辟土地平均成本 :Sn3|`HDm  
average daily turnover 平均每日成交额 FYS83uq0  
average daily wage rate 平均每日工资率 [=F |^KL  
average expenditure pattern 平均开支模式 Jo$Dxa z  
average growth rate 平均增长率 ;/q6^Nk3A  
average net fixed assets 固定资产平均净值 vl~   
average of relatives 相对价格平均数 `srZ#F5  
average price 平均价格 ^|{fB,B  
average propensity to consume 平均消费倾向；一般消费倾向 DMN H?6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (#iM0{  
average rate 平均率 _:p_#3s$  
average revenue 平均收入；平均收益 
eniR}  
average stock 平均库存；平均存货 tRBK1h  
average yearly rent 平均年租 =?Md&%j  
avoidance of double taxation 避免双重课税 I8]NY !'cW  
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 Bic { H  
iX6jvnJ:/  
给你加分了