一些有用的会计术语(也不知道发的地方对不对)A

A: yd[4l%G(zS  
A share Ａ股；甲类股份 @}pcj2K#  
abatement of tax 减税；减扣免税额 `dhBLAt  
ABN AMRO Bank N.V. 荷兰银行 YMVmpcz  
above-the-line expenditure 线上项目支出；经常预算支出 ;rV+eb)I  
above-the-line receipt 线上项目收入；经常预算收入 jhJ<JDJ?`  
ABSA Asia Limited 南非联合亚洲有限公司 '(-H#D.oy'  
absolute change 绝对数值变更 ez~u A4  
absolute expenditure 实际开支 IaKJ W?  
absolute guideline figure 绝对准则数字 s1tkiX{>  
absolute interest 绝对权益 LI<Emez  
absolute order of discharge 绝对破产解除令 G8'  
absolute profit margin 绝对利润幅度 ab`9MJc;  
absolute value 实值；绝对值 5!aI~(3<  
absolutely vested interest 绝对既得权益 ~[=d{M!$W  
absorbed cost 已吸收成本；已分摊成本 D=K{(0{"/,  
absorption 吸收；分摊；合并 G @EEh.s9  
absorption rate 吸收率；摊配率；分摊率 v`S ;.iD  
ACB Finance Limited 亚洲商业财务有限公司 O$N;a9g  
acceptable form of reciprocity 合理的互惠条件 ;.^! 7j  
acceptable rate 适当利率；适当汇率 (}s& 84!  
acceptance agreement 承兑协议 @$nh6l>i  
acceptance for honour 参加承兑 z]D/Qr  
acceptor 承兑人；接受人；受票人 {$>.I  
acceptor for honour 参加承兑人 dKhS;!K9p  
accident insurance 意外保险 4q.yp0E  
Accident Insurance Association of Hong Kong 香港意外保险公会 5F!i%{XQvm  
accident insurance scheme 意外保险计划 I@IE0+ [n  
accident year basis 意外年度基准 }2S)CL=  
accommodation 通融；贷款 {R"mvB`  
accommodation bill 通融票据；空头票据 {`-AIlH(  
accommodation party 汇票代发人 Hp5.F>-  
account balance 帐户余额；帐户结余 -2'+GO7G  
account book 帐簿 CR;E*I${  
account collected in advance 预收款项 nw#AKtd@x  
account current book 往来帐簿 Nw(hN+_u  
account of after-acquired property 事后取得的财产报告 Qg0%rbE  
account of defaulter 拖欠帐目 (" +clb`  
account payable 应付帐款 {,1>(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8|Ob7+  
account receivable 应收帐款 <[w5M?n8  
account receivable report 应收帐款报表 hj{)6dBX%  
account statement 结单；帐单；会计财务报表 bYqv)_8  
account title 帐户名称；会计科目 ;+bF4r@:+  
accountant's report 会计师报告 #m;o)KkH$r  
Accountant's Report Rules 会计师报告规则 XN{WxcZ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 u6%\ZK._ \  
Accounting Arrangements 《会计安排》 )&Z`SaoP|J  
accounting basis 会计基础 I8c:U2D  
accounting by Official Receiver 破产管理署署长呈交的帐目 `\'V]9wS  
Accounting Circular 《会计通告》 PHJHW#sv  
accounting class 会计类别 OUFy=5(%:  
accounting date 记帐日期；会计结算日期 G6lC[eK  
accounting for money 款项核算 Xk1uCVUe5  
Accounting Officer 会计主任 #l@P}sHXq  
accounting period 会计报告期；会计期 'z{
|#zd9  
accounting policy 会计政策；会计方针 w#ZzmO  
accounting practice 会计惯例 sLFZ61rT  
accounting principle 会计准则 M8$eMS1  
accounting record 会计记录 4*IXBi7%  
accounting report 会计报告 h<bhH=6~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~gHn>]S0  
Accounting Society of China 中国会计学会 P00%EB  
accounting statement 会计报表 Z9|A"[b  
accounting system 会计制度；会计系统 s0:M'wA  
accounting transaction 会计事项；帐务交易 9JX@ck  
accounting treatment 会计处理 {:3:GdM6  
accounting year 会计年度 %3AE2"  
accretion 增值；添加 pvb&vtp  
accrual 应计项目；应累算数目 1.PN_9%  
accrual basis 应计制；权责发生制 < Wp)Y  
accrual basis accounting 应计制会计；权责发生制会计 PgA1:i&'  
accrue 应累算；应计 8aKS=(Z!j  
accrued benefit 应累算利益 o7WAH@g  
accrued charges 应计费用 ijvDFyN>  
accrued cumulative preference share dividend 应累算的累积优先股股息 6RguUDRQ  
accrued expenses 应累算费用 >P
:U9 b  
accrued interest payable 应付利息；应计未付利息 q+2A>:|  
accrued interest receivable 应收利息；应计未收利息 fE
_%,DJE(  
accrued right 累算权益 pzaU'y#PM  
accruing profit 应累算的利润 2.=u '  
accumulated fiscal reserve 累积财政储备 C`.eJF  
accumulated profit 累积利润；滚存溢利 G e5Yz.Qv  
accumulated reserve 累积储备 l)~U8  
accumulation of surplus income 累积收益盈余 2`j{n\/  
acquired assets 既得资产 A{M7   
acquisition 收购；购置；取得 iOSt=-p  
acquisition cost 购置成本 gs=ok8w  
acquisition expenses 购置费用 "C(yuVK1G  
acquisition of 100% interest 收购全部股权 ru6M9\h*  
acquisition of control 取得控制权 ofw&?Sk0  
acquisition of fixed assets 购置固定资产 %d*0"<v  
acquisition of shell “买壳” l9OpaOVfJ  
acquisition price 收购价 kjB'WzZ8  
act of God 天灾 Qe-Pg^PS]  
acting partner 执事合伙人 D~Ef%!&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 d{t@+}0.u  
active partner 积极参与的合伙人 pzoh9}b
ue  
active trading 交投活跃 ]9)iBvQlj  
actual circulation 实际流通 #sB
L E  
actual cost 实际成本 6 eu7&Kj'  
actual expenditure 实际开支；实际支出 0rz1b6F5,  
actual income 实际入息；实际收入；实际收益 *po o.Zz  
actual market 现货市场 Km!ACA&s6  
actual price 现货价；实际价格 iSR"$H{  
actual profit 实际利润 BFhEDkk  
actual quotation 实盘；实际价位；实际报价 nB5\ocJ  
actual year basis 按实际年度计算 5S_fvW;  
actuals 实货 N
~fE&@-  
actuarial investigation 精算调查 ULBEe@s  
actuarial principle 精算原则 =wW M\f`=  
actuarial report 精算师报告 |=0w_)Fa]  
Actuarial Society of Hong Kong 香港精算学会 </@5>hx/  
actuarial valuation 精算师估值 '/t9#I@G\  
actuary 精算师 hdcB*j?4  
ad referendum agreement 暂定协议；有待覆核的协定 >HRNB&]LdP  
ad valorem duty 从价税；按值征税 ')~V=F  
ad valorem duty system 从价税制 t'0&n3  
ad valorem fee 从价费 w4CcdpR  
ad valorem tariff 从价关税 *OdmKVw6G  
additional allowance 额外免税额 J\w4N",  
additional amount for unexpired risk 未过期风险的额外款额 pZl

t4  
additional assessable profit 补加应评税利润 ]z8/S!?  
additional assessment 补加评税 Yw]$/oP`  
additional commitment 额外承担  8y  
additional commitment vote 额外承担拨款 *o\AP([@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9S[.ESI{>  
additional dependent parent allowance 供养父母额外免税额 kB=B?V~#  
additional provision 额外拨款 >)='.aR<  
additional stamp duty 附加印花税 <8Tp]1z  
additional tax 补加税罚款；补加税款 (aC=,5
N  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 j|`lOH8  
adjudged bankrupt 被裁定破产
r_T"b  
adjudicated bankrupt 裁定破产人 i$$h6P#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,x!r^YO=  
adjudication of bankruptcy 裁定破产；宣告破产 oXqJypR 2  
adjudication of insolvency 裁定无力偿还债务 qg1\ABH  
adjusted actual 经调整的实数；调整后的实数 l&qyLL2 w  
adjusted current assets 经调整的流动资产；调整后的流动资产 JZ![:$:  
adjusted figure 经调整的数字；调整后的数额 (*=>YE'V{  
adjusted liabilities 经调整的负债；调整后的负债 g6aqsa  
adjusted loss 经调整的亏损；调整后的亏损 @ S[As~9X  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 YVvE>1z  
adjusted profit 经调整的利润；调整后的利润 Yy 0" G  
adjusted surplus 经调整的盈余额；调整后的盈余额 uDkX{<_Xe  
adjusted value 经调整的价值；调整后的价值 =+Odu  
adjustment 调整；修订；理算〔保险〕 oNw=O>v  
adjustment centre 调剂中心 Lu:*nJ%1[  
adjustment lag 调整过程的时间差距；调整时差 .0RQbc9  
adjustment mechanism 调整机制 W)J5
[p?  
adjustment of loss 亏损调整 P0(LdZH6u  
adjustment process 调整过程；调整程序 C4d'z(<  
adjustment range 调整幅度 4 qY  
administered exchange rate 受管制汇率 "S6";G^I  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 V|B4lGS&  
administration expenses 行政费用 64mD%URT  
administration fee 手续费；行政费 G4P*U3&p  
administration in bankruptcy 破产管理 Ii5U)"  
administration order 遗产管理令 <2%9O;bV[  
administrator 管理人；遗产管理人 F[%k;aJ  
administrator of the estate 遗产管理人 \P9ms?((A  
admission of debt 债项承认书 =
)c-Xz  
admission of proof 接纳债权证明 _?cum~A@  
advance 放贷款项；垫付款项；预支款项；预付款项 )g^qgxnnV  
advance account 暂支帐目；预付款帐户 oqysfLJ  
advance compensation 预付补偿金 mDZA\P_  
advance from shareholder 股东垫款 qm_m8  
advance pending reimbursement 预支以待日后付还 42tZBz&  
advanced economy 先进经济体系 vqQ)Pu?T  
advancement 预付；预付财产 :[(%4se  
advances warrant 垫款令 !l0"nPM=  
advancing 贷出 .{ljhE:  
adverse balance 逆差 cF=WhP*f  
adverse exchange 逆汇 cN?/YkW?]  
advertisement addressed to shareholders 在报章刊登的致股东通告 U{Oo@ztT  
advice for collection 托收通知书 YEaT_zWG0  
advice of drawing 提款通知书；汇票通知书 7NWkN7:B  
advice of payment 付款通知 _F`JFMS  
Advisory Committee [Securities and Futures Commission] [kqtkgK$j2  
谘询委员会〔证券及期货事务监察委员会〕 [q3zs_nz  
Advisory Committee on Diversification 经济多元化谘询委员会 <;W-!R759  
affidavit 誓章；遗产申报誓章 DCZG'eb  
affidavit of no receipt 述明无收款的誓章 Y/I)ECm  
affiliate 联号；联营公司；附属公司 m%[/w wL  
affiliated company 附属公司；联号；联营公司 AkW>*x  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 BY[7`@  
affordability 负担能力 t2OBVzK  
African Development Bank [AfDB] 非洲开发银行 ok:L]8UN3  
after-acquired property 事后取得的财产 B0)|sH  
after-hours dealing 市后交易 EirZ}fDJzB  
after-tax profit 税后盈利；税后利润；税后溢利 7)[Ve1;/N  
agency agreement 代理协议 +[MHl  
agency expenses 代理机构的开支 i/'bpGrQ(  
agency fee 代理费 &g5PPQ18  
Agency Law 《代理法》 ! }e75=x  
agent 代理人；承销人 ik/ X!YTu*  
agent of company 公司代理人 NziCN*6  
agent's fee 代理人费；经纪费 3imsIBr  
aggregate 总计；总数；总体数字 X<Cfy  
aggregate amount 总款额；总额 s !2Iui @  
aggregate assets and liabilities 总体资产与负债 NyRa.hgZ;  
aggregate at constant price 按固定价格计算的总体数字 t$Ff$(  
aggregate demand 总需求 hLuv  
aggregate gross position 总持仓量 v{ohrpb0v  
aggregate limit 总限额 +a|Q)Ob  
aggregate of salaries tax 合计薪俸税 |94o P>d  
aggregate performance 总体表现；总体业绩 G rU`;M"  
aggregate supply 总体供应 5psJv|Zo]  
aggregate surplus 总盈余 BgUp~zdo  
aggregate total 整体总额 z_R^C%
0k  
aggregate value 总值；合计价值 /@1YlxKF  
aggregated basis 合计基准 52Lp_
M
 
aggregated net chargeable income 合计应课税入息实额 %Gyn.9\  
aggregation 合并计算；合计；总和 _4L6  
aggregation of incomes of husband and wife 夫妇入息合并计算 5fiWo^s}  
aggregation of property 财产的总和 %bF157X5An  
agio 差价；贴水 ercXw7{  
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》 ,<#Rk'y$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ys`oHS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》 3T0-RP*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment o/VT"cT  
《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》 %CvVu)tc  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *w _o8!3-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f sh9-iY8e  
agreement for a settlement 授产协议 lkJxb~S  
agreement for assignment 转让协议 ,K\7y2/  
agreement for sale 售卖协议；买卖协议 %]0?vw:;j  
agreement for sale and purchase 买卖协议 et)n`NlcK  
agreement for the payment of interest 支付利息协议
TB.>?*<n]  
agreement for the repayment of money 还款协议 - QY<o|  
agreement of reinsurance 再保险协议 W]7<PL*u  
Agricultural Bank of China 中国农业银行 i\/'w]  
air passenger departure tax 飞机乘客离境税 1_f+! ns#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Udtz zka  
airport tax 机场税
ElB[k<  
alcohol duty 酒精税 c"lwFr9x7  
alienation 让与；让渡；转让 T"za|Fo  
alimony 生活费；赡养费 U_PH#e  
All Ordinaries Index [AOI] 所有普通股指数 i6n,N)%H  
all risks 全险；综合险 j|Vl\Z&o)  
All Sales Record for Stock Market 《股票市场成交报告》 "h[)5V{  
Allied Capital Resources Limited 新联财务有限公司 1`L.$T,1!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $"|r7n5[  
allocation letter 拨款信件 5m0lk|`  
allocation of fund 分配款项；预留款项 cf"&22TQ+Z  
allocation of profit 利润分配；溢利分配 E%D.a=UX,  
allocation warrant 拨款令 |k*bWuXgLs  
allotment 分配；配股 u1y>7,Z6W  
allotment notice 股份配售通知；配股通知 YU[#4f~  
allotment of shares 股份分配 0wVM%Dng  
allowable 可获宽免；免税的 ^Ld5<  
allowable business loss 可扣除的营业亏损 #9[>  
allowable expenses 可扣税的支出 +3-5\t`  
allowance 免税额；津贴；备抵；准备金 X,3\c:  
allowance for debts 债项的免税额 FA{Q6fi:2  
allowance for depreciation by wear and tear 耗损折旧免税额 $3p48`.\  
allowance for funeral expenses 殡殓费的免税额 9^n0<(99b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]*k ~jY,  
allowance for repairs and outgoings 修葺及支出方面的免税额 
.4"BN<9  
allowance to debtor 给债务人的津贴 D>W&#A8&y  
alteration of capital 资本更改 fUWrR1  
alternate trustee 候补受托人 JmR2skoV,  
amalgamation 合并 >I~Q[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =Jw*T[E  
ambit of charges 征税范围；收费范围 F5cNF5  
amended valuation 经修订的估值 7~Inxk;  
American Commodities Exchange 美国商品交易所 ^1Fzs(#.  
American Express Bank Limited 美国运通银行
{p/Yz#  
American Stock Exchange 美国证券交易所 tR<#CCtRp'  
amortization 摊销 rL"]m_FK  
amount due from banks 存放银行同业的款项 *Us}E7/"'  
amount due from banks abroad 存放海外银行同业的款项 hO.b?>3NL  
amount due from holding companies 控股公司欠款
qQDe'f~  
amount due from local banks 存放本港银行同业的款项 965x_ %  
amount due to banks 银行同业的存款 >Q@y8*E\F  
amount due to banks abroad 海外银行同业的存款 Os>&:{D4!  
amount due to holding companies 控股公司存款 (Ytr&gh;0  
amount due to local banks 本港银行同业的存款 Et}%)M  
amount due to outport banks 外埠银行同业的存款 K{DmMi];I  
amount for note issue 发行纸币的款额 !=,zy  
amount of bond 担保契据的款额 ub>:dNBN  
amount of consideration 代价款额 Qu'#~#L`  
amount of contribution 供款数额 #V/{DPz  
amount of indebtedness 负债款额 52o^]
 
amount of principal of the loan 贷款本金额 BI,]pf;GWv  
amount of rates chargeable 应征差饷数额 9RJ#zUK  
amount of share capital 股本额 oVHe<zE.  
amount of sums assured 承保款额 `G:1  
amount of variation 变动幅度 ~:Z|\a58j  
amount of vote 拨款数额 NV/paoyx:*  
amount payable 应付款额 iOv>g-t:  
amount receivable 应收款额 =e#h;x2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n]4Elrxx  
analysis 分析 (#>X*~6  
ancillary risk 附属风险 FywX  
annual account 周年帐目；周年帐目报表；年度决算；年结 u5rvrn ]  
annual accounting date 年结日期 ZaY|v-  
annual allowance 每年免税额；年积金；年度津贴；年津 <h#W
*a  
annual balance 年度余额 )ej1)RU"  
annual disposable income 每年可动用收入  Hk4k  
annual estimates 周年预算 |H^v8^%>zm  
annual fee 年费 nxuH22:  
annual general meeting 周年大会 Gq[5H(0/c  
annual growth rate 年增率；每年增长率 !'# D~  
annual long-term supplement 长期个案每年补助金 sDg1nKw(  
annual pensionable emolument 可供计算退休金的年薪 3
p HI+a  
annual report 年报 ?nL
,
Otz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d\3 %5Y  
annual return 周年报表；周年申报表；每年报税表格 1QmOUw}yj  
Annual Return Rules 《周年报表规则》 d]|K%<+(  
annual review of consumer prices 每年消费物价回顾 _>`9]6\&  
annual roll-forward basis 逐年延展方式 @,,G]4zZ!  
annual salary 年薪 x
WY\,'+Q  
annual statement 年度报表；年度决算表 kGnT4R*E  
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 1CZO+MB&"$  
annuitant 年金受益人 d42Y`Wu  
annuity 年金 zq$L[X  
annuity contract 年金合约 +\ "NPK@3  
annuity on human life 人寿年金 .7Yox1,  
antecedent debt 先前的债项 5({_2meJ:  
ante-dated cheque 倒填日期支票 X8*~Cf73u  
anticipated expenditure 预期开支 F~rl24F  
anticipated net profit 预期纯利 l{^
s4  
anticipated revenue 预期收入 L{IMZ+IB2|  
anti-inflation measure 反通货膨胀措施 6l4=  
anti-inflationary stance 反通货膨胀立场 YGQ/zB^Pj  
apparent deficit 表面赤字 PY '^:0  
apparent financial solvency 表面偿债能力 8,h!&9  
apparent partner 表面合伙人 29Gel  
application for personal assessment 个人入息课税申请书 +Z_VF30pa  
application of fund 资金应用 alzdYiGf  
application to release as liquidator and to destruct the books of accounts and documents tXrKC  
申请免除清盘人职务及毁灭帐簿与文件 ZVdQ$  
appointed actuary 委任精算师 E6xdPjoWy  
appointed auditor 委任核数师；委任审计师 hfbu+w):  
appointed trustee 委任的受托人 {0,6-dd5  
appointer 委任人 sx7zRw >X  
apportioned pro rata 按比例分摊 oBub]<.J  
apportionment 分配；分摊 {)b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #d[Nm+~ko  
apportionment formula 分摊方程式 & uwOyb  
apportionment of estate duty 遗产税的分摊 VR"le&'z"  
appraisal 估价；评估 \X(*JNQ  
appreciable growth 可观增长 SzeY?04zj:  
appreciable impact 显着影响 P$y'``  
appreciable increase 可观增长 q4!\^HwQ  
appreciation 增值；升值 vY.VFEP/  
appreciation against other currencies 相对其他货币升值 dJrUcZBr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CflyK@  
appreciation tax 增值税 6Ktq7'Z@  
appropriation 拨款；拨用；拨付 +{;wOQ.  
appropriation account 拨款帐目 ^%Y-~yB-  
Appropriation Bill 拨款法案 ps`j>vX*  
appropriation-in-aid system 补助拨款办法 :,qvqh][  
approved assets 核准资产 /L(}VJg-  
approved basket stock 认可一篮子证券 +]wM$
bP  
approved budget 核准预算 =Sr<d|\O  
approved charitable donation 认可慈善捐款 ]FvGAG.*  
approved charitable institution 认可慈善机构 "B+F6  
approved currency 核准货币；认可货币 Pz D30VA  
approved estimates 核准预算 QAo/d4  
approved estimates of expenditure 核准开支预算 u~FVI  
approved overseas insurer 核准海外保险人 Oop6o$k  
approved overseas trust company 核准海外信托公司 wmR~e  
approved pooled investment fund 核准汇集投资基金 ^@=4HtA  
approved provident fund scheme 认可公积金计划 lqrI*@>Tz  
approved provision 核准拨款 ,1CmB@  
approved redeemable share 核准可赎回股份 b$nev[`{6  
approved regional stock 认可地区性证券 SQ+r'g  
approved retirement scheme 认可退休金计划 1VG]|6f  
approved subordinated loan 核准附属贷款 t(6i4c>  
arbitrage 套戥；套汇；套利 wRK27=\z  
arbitrageur 套戥者；套汇者 m&q0 _nay  
arbitrary amount 临时款项 |XNw&X1VF  
arrangement 措施；安排；协定 ui`EODhA(  
arrears 欠款 "D4% A!i  
arrears of pay 欠付薪酬 ra^%__N}  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ax=)J{4v  
articles of association 组织章程；组织细则；组织章程细则 }z9v*C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &ZFHWI(P
 
ascertainment of profit 确定利润 Zi\ex\ )5  
"Asia Clear" “亚洲结算系统” ()t~XQ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~W4SFp  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 s7:_!Nd@8  
Asian Development Fund [ADF] 亚洲发展基金 Hc|cA(9sh9  
Asian dollar bond 亚洲美元债券 E|RC|Sz=u  
Asian dollar market 亚洲美元市场 aTH$+f1?Q  
Asian dollar rate 亚洲美元利率 LN$T.r+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6'uCwAQU  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 X$Q.A^9  
asked price 沽盘；喊价；索价；卖方报价 Vep41\g^  
assessable income 应评税入息 /f oI.
S  
assessable loss 应评税亏损 D(<0t
U^[  
assessable profit 应评税利润 W)o*$cu  
assessable value 应评税值  >PQ?|Uk  
assessed profit 估定利润 &KI|qtQ;  
assessed value 经评估价值 b-@9Xjv  
assessment 评税；评定；估价；评税单 Lq.2vfA>  
assessment number 评税编号；估价编号 14uv[z6  
assessment of additional tax 补加税评税 f2Xn!]o  
assessment of performance 业绩评估；实绩评价 ~@@$-,}X  
Assessor 评税主任 .ej+?QYwC  
asset price bubbles 资产价格泡沫 k5Q1.;fW76  
asset-backed securities 具资产保证的证券 jxhZOLG  
assets accretion 资产增值 }?6;;d#  
assets and liabilities 资产与负债 pz/W#VN  
assets betterment statement 资产递增表；资产改进表 !v%>W< 3Q  
assets lending 实物放款；有抵押贷款 G8?Do+[  
assets of the company passing on the death 死者去世时转移的公司资产 .qYQ3G'V  
assets pledged as security for liabilities 用作负债抵押的资产 !:esd
JH  
assets portfolio 资产投资组合
L0=`1q  
assets price 资产价格 LLzxCMc9*  
assets quality 资产质素 UpSJ%%.n  
assets realization 资产变现 !5[SNr3^  
assets refinancing arrangement 资产再集资安排 /$\8?<Pc".  
assets securitization 资产证券化 z"7X.*]  
assets situated outside Hong Kong 在香港以外地方的资产 {0/2Hw n  
assets stripping 削减资产；拆卖资产 8gt*`]I  
assets value 资产值 Bzt:9hr6BO  
assignee 承让人 {+{p.  
assignment 转让；转让书；转让契 z`Nss o=  
assignment of interest 权益转让 _.]mES|  
assignment of letters patent and trade mark 专利证书及商标转让 {wz_ngQ  
assignment of property 物业转让；物业转让书 EDnZ/)6Gg  
assignment right 转让权 f
F#Fc&B  
assignor 转让人 'q}f3u
>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 vE#8&Zq  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?X\.O-=4X  
associate member 附属会员 i<tJG{A=  
associated body corporate 相联法人团体 !SnLvW89Z  
associated company 相联公司；联属公司 Y8lZ]IB  
associated corporation 相联法团 SH8zkAA7u}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] B#5[PX  
公认会计师公会〔英国〕 FK-q-PKO#.  
Association of Futures Exchange Brokers 香港期货经纪协会 suLC7x`Z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 FQ47j)p;  
association of underwriters 承保人组织 K:AP 0Te  
assumption of control 接管 Nx*1m BC  
assurance 担保；保险；转易；转易书 q*a~9.i@  
assurance of interest 权益的转易 GGhk`z  
at 19XX price 按一九ＸＸ年价格计算 S^EAE]  
at a discount 按赔价计算；按贴水价格计算；打折扣 ` ` Yk  
at a premium 按溢价计算；按升水价格计算 {%y|
A{}c  
at call 通知付款；按通知 ,jw`9a  
at constant market price 按固定市价计算 *O[/- p&7  
at constant price 按固定价格计算 @8A[HP  
at cost 按成本计算 }'>mT,ytgk  
at current market price 按当时市价计算；按现时市价计算 *W,[k&;:  
at current price 按当时价格计算；按现时价格计算 Hmx.BBz  
at factor cost 按要素成本计算；按生产要素成本计算 P-8QXDdr  
at money-of-the-day price 按付款当日价格计算 LH`2Y,E  
at or better 按指定或较佳价位〔买卖指令〕 nf&5oE^  
at par 按面值计算；平价 $o
$WFV+h  
at sight 见票即付 /<k5"C%z  
at the close 按收市盘 %Kp^wf#o9  
at the opening 按开市盘 :kwDa a  
attestation 见证；见证条款 .J+F HG'  
at-the-money option 平价期权 asmu<  
attorney 受权人；受托代表人 anfnqa8  
attornment 新拥有人承认书 #&L7FBJ"*v  
attributable profit 可归属利润 4ZR2U3jd1  
attributable share value 可归属股份价值 ,Sy&?t}`  
Auckland Stock Exchange 奥克兰证券交易所 C6@*l~j  
auction 拍卖 ^mC,Z+!  
auctioneer 拍卖商 tc\ZYCFr  
audit 审计；核数 `cN8AcRHP  
Audit Commission 审计署 yA_ly <  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] V+l7W  
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〕 '(N(k@>{  
audit review 帐目审查 Lz:FR*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %4YSuZg  
audited account 审计帐目；经审计的帐目 Vw`Q:qo0:b  
audited annual account 经审计的周年帐目 Pv\8 \,B9  
audited balance sheet 经审计的资产负债表 \l 8_aj  
auditor 核数师；核数主任；审计师 `Gl[e4U  
auditor's certificate 核数师证明书；审计师证明书 ?gvu E1  
auditor's report 核数师报告；审计师报告 E_Y!in 70  
Aussie bond 澳元债券 Bm%|W
QK
 
austerity budget 紧缩预算 ZB/1I;l`c  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 q6>}  
Australia All Ordinaries Index 澳洲所有普通股票指数 }?c%L8\  
Australian Dollar [AUD] 澳元 =]pEvj9o  
Australian Options Market 澳大利亚期权市场 ZZCm438  
Australian Securities Commission 澳洲证券事务监察委员会 R1<$VR  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 H/;AlN|!  
Australian Stock Exchange 澳大利亚证券交易所 <$25kb R5K  
Austrian Schilling [ATS] 奥地利先令 Xrpvq(]  
authentication 认证；鉴证 C>,> _  
authority to purchase 委托购买证；委购书 5tZ0zr  
authorization 认可；核准；授权；授权书 ,\#s_N7  
authorization by direction 指示授权 cN&:V2,  
authorization by instruction 指令授权 C|3cQ{  
authorization by warrant 令状授权 ZBN,%P!P0  
authorization of unit trust 单位信托的认可 +Kg }R5+  
authorized agent 指定代理人 BD86t[${W  
authorized capital 法定资本 asLrXGGyT  
authorized clerk 出市员 87eH~&<1  
authorized dealer 认可交易商 C=cn.CX  
authorized financial institution 认可财务机构 ]?oJxW.  
authorized fund 认可基金 [fo#){3
K  
authorized fund house 获授权的基金公司；认可基金公司 A^LS^!Jz  
authorized institution 认可机构 5IFzbL#q#f  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +/]*ChrS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }#g+~9UK  
authorized insurer 获授权保险人；获认可承保人 -"H0Qafm  
authorized investment 特准投资项目 19!;0fe=  
authorized person 获授权人 X(3| (1;sV  
authorized representative 获授权代表 Y> }\'$\b  
authorized share capital 法定股本 EIyFGCw|U  
automated quotation system 自动报价系统 uZ>q$ F  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] gMkS
l8[  
自动交易系统〔香港期货交易所有限公司〕 0G33hIOS  
automatic adjustment mechanism 自动调整机制 Cx.##n0  
automatic adjustment system 自动调整系统 G#6Z@|kVw  
Automatic Clearing House 自动票据交换所 KT>Y^  
automatic exchange rates accumulation system 自动化汇率累集系统 ?d{O'&|:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #5'@at'1  
automatic teller machine [ATM] 自动柜员机 .jtv Hr}U  
autopay 自动转帐 ]+B.=mO_  
available assets 可用资产 ^W@%(,xb  
available fiscal reserve 现存财政储备 (~E-=+R[$&  
available profit 可用利润 z5Tsu1c  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 GU/-L<g  
average 平均；平均数；海损 P4eH:0=#  
average basic salary 平均基本薪金 Q7<VuXy  
average consumer expenditure 平均消费开支；一般消费开支 _G'A]O/BZD  
average cost 平均成本 x#zj0vI-8  
average cost of land production 增辟土地平均成本 A,=> |&*  
average daily turnover 平均每日成交额 1\Pjz Lj  
average daily wage rate 平均每日工资率 u^CL }t*  
average expenditure pattern 平均开支模式 - _6`0  
average growth rate 平均增长率 t*A[v  
average net fixed assets 固定资产平均净值 UX<-jY#'V  
average of relatives 相对价格平均数 NJ-Ji> w  
average price 平均价格 J2! Q09 }5  
average propensity to consume 平均消费倾向；一般消费倾向 iXL^[/}&?M  
average propensity to save 平均储蓄倾向；一般储蓄倾向 U?5lqq  
average rate 平均率 bX(/2_l  
average revenue 平均收入；平均收益 o76!
7  
average stock 平均库存；平均存货 kN8B,  
average yearly rent 平均年租 ,R3
TFVV!?  
avoidance of double taxation 避免双重课税 m.! M#x2!  
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 ]vn*eqd  
S4{vS?>j  
给你加分了