一些有用的会计术语(也不知道发的地方对不对)A

A: BqUwvB4  
A share Ａ股；甲类股份 fYpJ2y-sA  
abatement of tax 减税；减扣免税额 ta^$&$l  
ABN AMRO Bank N.V. 荷兰银行 r! [Qpb-:  
above-the-line expenditure 线上项目支出；经常预算支出 xzOn[.Fi  
above-the-line receipt 线上项目收入；经常预算收入 :#cJZ\YH  
ABSA Asia Limited 南非联合亚洲有限公司 ~+V$0Q;L  
absolute change 绝对数值变更 5K-,k^T}  
absolute expenditure 实际开支 *Uy;P>8  
absolute guideline figure 绝对准则数字 WD! " $  
absolute interest 绝对权益 RxNLn/?d@  
absolute order of discharge 绝对破产解除令 yYSoJqj Q  
absolute profit margin 绝对利润幅度 DQ9aq.;  
absolute value 实值；绝对值 mA"[x_  
absolutely vested interest 绝对既得权益 piqh7u3~  
absorbed cost 已吸收成本；已分摊成本 Y#6LNI  
absorption 吸收；分摊；合并 {?"X\5n0  
absorption rate 吸收率；摊配率；分摊率 H)CoByaj  
ACB Finance Limited 亚洲商业财务有限公司 L-9;"]d~|  
acceptable form of reciprocity 合理的互惠条件 +ej5C:El_}  
acceptable rate 适当利率；适当汇率 z?F`)}  
acceptance agreement 承兑协议 57O|e/2  
acceptance for honour 参加承兑 IZ87Px>zL  
acceptor 承兑人；接受人；受票人 *`LrvE@t  
acceptor for honour 参加承兑人 JSmg6l?[u  
accident insurance 意外保险 Ql9>i;AGV  
Accident Insurance Association of Hong Kong 香港意外保险公会 1_l)$"  
accident insurance scheme 意外保险计划 pF9WKpzE  
accident year basis 意外年度基准 sB$"mJ  
accommodation 通融；贷款 'Gamb+[  
accommodation bill 通融票据；空头票据 D7muf  
accommodation party 汇票代发人 H328I}7  
account balance 帐户余额；帐户结余 ivB,s5<  
account book 帐簿 t=|}?lN<  
account collected in advance 预收款项 gZBKe!@a|  
account current book 往来帐簿 ]7oo`KcQ|  
account of after-acquired property 事后取得的财产报告 ,X;$-.  
account of defaulter 拖欠帐目 ydj*Jy'  
account payable 应付帐款 g^7zDU&'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #_UP}G$  
account receivable 应收帐款 4bL? V^@7  
account receivable report 应收帐款报表 Z^=(9:  
account statement 结单；帐单；会计财务报表 2#
#mVEo.(  
account title 帐户名称；会计科目 2.]d~\  
accountant's report 会计师报告 Dy8H(_  
Accountant's Report Rules 会计师报告规则 LC$M_Cpw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ;C=V-r  
Accounting Arrangements 《会计安排》 eW8{],B  
accounting basis 会计基础
2aX$7E?  
accounting by Official Receiver 破产管理署署长呈交的帐目 g3^:)$m  
Accounting Circular 《会计通告》 .m
cohfR  
accounting class 会计类别 S%B56|'  
accounting date 记帐日期；会计结算日期 C'{B  
accounting for money 款项核算 -$Kc"rX  
Accounting Officer 会计主任 g9NE>n(3  
accounting period 会计报告期；会计期 qk>SM|{  
accounting policy 会计政策；会计方针 yeBfzKI{b  
accounting practice 会计惯例 XsDZ<j%x89  
accounting principle 会计准则 Ts
3!mjn  
accounting record 会计记录 "5'eiYms  
accounting report 会计报告 O*!f%}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 27,c}OS5o  
Accounting Society of China 中国会计学会 7I@df.rf6J  
accounting statement 会计报表 {u9n?Z%  
accounting system 会计制度；会计系统 F!Cn'*  
accounting transaction 会计事项；帐务交易 7FD,TJs  
accounting treatment 会计处理 m,J IId%O  
accounting year 会计年度 5wha _Yet  
accretion 增值；添加 I+SfZ:q^  
accrual 应计项目；应累算数目 !&3"($-U3G  
accrual basis 应计制；权责发生制 RlbJ4`a  
accrual basis accounting 应计制会计；权责发生制会计 D>
ou,  
accrue 应累算；应计 qR_Np5nHF  
accrued benefit 应累算利益 }Kp$/CYd  
accrued charges 应计费用 bg_io*K  
accrued cumulative preference share dividend 应累算的累积优先股股息 @F*z/E}e  
accrued expenses 应累算费用 3orL;(.G  
accrued interest payable 应付利息；应计未付利息 U2tgBF?)A  
accrued interest receivable 应收利息；应计未收利息 r`.Bj0  
accrued right 累算权益 j]`hy"  
accruing profit 应累算的利润 pGF;,h>  
accumulated fiscal reserve 累积财政储备 }_}    
accumulated profit 累积利润；滚存溢利 bj0<A  
accumulated reserve 累积储备 Ciz,1IV  
accumulation of surplus income 累积收益盈余 5w{U/v$Z  
acquired assets 既得资产
(FZ8T39  
acquisition 收购；购置；取得 9ZR"Lo>3e+  
acquisition cost 购置成本 b$_qG6)IJO  
acquisition expenses 购置费用 >{-rl@^H:  
acquisition of 100% interest 收购全部股权 >Z
<ZT  
acquisition of control 取得控制权 ;l<Hen*  
acquisition of fixed assets 购置固定资产 qJO6m-  
acquisition of shell “买壳” -dN`Ok<g  
acquisition price 收购价 ~l.C
-  
act of God 天灾 +JY8"a97>  
acting partner 执事合伙人 UV av^<_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (Q ^=^s|  
active partner 积极参与的合伙人 w5rtYTI  
active trading 交投活跃 [+#k+*1*o  
actual circulation 实际流通 \ bWy5/+  
actual cost 实际成本 z4` :n.  
actual expenditure 实际开支；实际支出 u$aN~6HG  
actual income 实际入息；实际收入；实际收益 6W3."};  
actual market 现货市场 +lZ-xU1  
actual price 现货价；实际价格 Eza^Tbq%j?  
actual profit 实际利润 Z=;=9<vA  
actual quotation 实盘；实际价位；实际报价 e%4vvP
p  
actual year basis 按实际年度计算 lw?C:-m  
actuals 实货 %[ *+  
actuarial investigation 精算调查 (~! @Uz5  
actuarial principle 精算原则 *CAz_s<  
actuarial report 精算师报告 .y_~mr&d  
Actuarial Society of Hong Kong 香港精算学会 )"|wWu  
actuarial valuation 精算师估值 nD>X?yz2  
actuary 精算师 :_2:Fh.}3~  
ad referendum agreement 暂定协议；有待覆核的协定 oL }d=x/  
ad valorem duty 从价税；按值征税 HU|qeSyel  
ad valorem duty system 从价税制 N~or
.i&a  
ad valorem fee 从价费 odJE~\\hw  
ad valorem tariff 从价关税 H!,V7R  
additional allowance 额外免税额 .x/H2r'
1  
additional amount for unexpired risk 未过期风险的额外款额 !vc5NKv#n  
additional assessable profit 补加应评税利润 DYC2bs>  
additional assessment 补加评税 ;05lwP*r]  
additional commitment 额外承担 gbh/`  
additional commitment vote 额外承担拨款 3-n&&<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \$t{K  
additional dependent parent allowance 供养父母额外免税额 3[l\l5'm8  
additional provision 额外拨款 ";jAHGbO  
additional stamp duty 附加印花税 v&%W*M0q@  
additional tax 补加税罚款；补加税款 xdY'i0fh  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 I$)9T^Ra  
adjudged bankrupt 被裁定破产 V:+vB "  
adjudicated bankrupt 裁定破产人 d{(Rs.GuP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;- Vs|X  
adjudication of bankruptcy 裁定破产；宣告破产 YnDaBpx  
adjudication of insolvency 裁定无力偿还债务 MrOtsX  
adjusted actual 经调整的实数；调整后的实数 ^L Xr4  
adjusted current assets 经调整的流动资产；调整后的流动资产 V\FlKC  
adjusted figure 经调整的数字；调整后的数额 eecIF0hp  
adjusted liabilities 经调整的负债；调整后的负债 &9.3-E47*  
adjusted loss 经调整的亏损；调整后的亏损 <5CQ#^cK  
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 e%{7CR'~TD  
adjusted profit 经调整的利润；调整后的利润 @Eh(GZN  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q&%gpa).W  
adjusted value 经调整的价值；调整后的价值 zJ ;]z0O  
adjustment 调整；修订；理算〔保险〕 ;i+(Q%LO  
adjustment centre 调剂中心 `Pwf?_2n-  
adjustment lag 调整过程的时间差距；调整时差 W=|'&UU Ul  
adjustment mechanism 调整机制 XuZgyt"=r  
adjustment of loss 亏损调整 >s,*=a  
adjustment process 调整过程；调整程序 V/R@=[  
adjustment range 调整幅度 L;b-=mF  
administered exchange rate 受管制汇率 (5[#?_~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 I/v#!`L  
administration expenses 行政费用 -(}N-yu  
administration fee 手续费；行政费 NA/Sv"7om  
administration in bankruptcy 破产管理 3=UufI  
administration order 遗产管理令 iU~d2R+  
administrator 管理人；遗产管理人 4
K4u]"1  
administrator of the estate 遗产管理人 ~EYdEqS)  
admission of debt 债项承认书 9jl\H6JY|  
admission of proof 接纳债权证明 |c-`XC2g  
advance 放贷款项；垫付款项；预支款项；预付款项 C)9-{Yp  
advance account 暂支帐目；预付款帐户 4xFAFK~lx
 
advance compensation 预付补偿金 @:!%Z`  
advance from shareholder 股东垫款 0&r}
'f?  
advance pending reimbursement 预支以待日后付还 OT)`)PZ"  
advanced economy 先进经济体系 HBk5p>&  
advancement 预付；预付财产 R\$6_  
advances warrant 垫款令 40-/t*2Ly  
advancing 贷出 WFS6N.Ap  
adverse balance 逆差 %V
XIiu[  
adverse exchange 逆汇 ~wGjr7Wt  
advertisement addressed to shareholders 在报章刊登的致股东通告 y6s/S.  
advice for collection 托收通知书 SxC(:k2b;  
advice of drawing 提款通知书；汇票通知书 MzlE  
advice of payment 付款通知 lb"T'}q  
Advisory Committee [Securities and Futures Commission] S%7bM~J@  
谘询委员会〔证券及期货事务监察委员会〕 y%YP  
Advisory Committee on Diversification 经济多元化谘询委员会 k<"N^+GSz  
affidavit 誓章；遗产申报誓章 WFqOVI*l  
affidavit of no receipt 述明无收款的誓章 O&">%aU1I  
affiliate 联号；联营公司；附属公司 v57Kr ,  
affiliated company 附属公司；联号；联营公司 do%.KIk  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 MUN:}S  
affordability 负担能力 =3,Sjme  
African Development Bank [AfDB] 非洲开发银行 *S Z]xrs  
after-acquired property 事后取得的财产 C
{ Z*5)  
after-hours dealing 市后交易 (hv}K*c{  
after-tax profit 税后盈利；税后利润；税后溢利 W`n_m&Y\  
agency agreement 代理协议 .=c@ps  
agency expenses 代理机构的开支 ^4saB+qm  
agency fee 代理费 ZQ[s:  
Agency Law 《代理法》 xrJ0  
agent 代理人；承销人 ~<osL  
agent of company 公司代理人 x_H"<-By  
agent's fee 代理人费；经纪费 [Kbna>`  
aggregate 总计；总数；总体数字 O9p^P%U"  
aggregate amount 总款额；总额 G0ENk|wbbj  
aggregate assets and liabilities 总体资产与负债 !A_KCM:Ym  
aggregate at constant price 按固定价格计算的总体数字 2b:I.  
aggregate demand 总需求 EVbDI yFn  
aggregate gross position 总持仓量 Uf$IH!5;Z  
aggregate limit 总限额 z_z'3d.r7  
aggregate of salaries tax 合计薪俸税 a1weTn*  
aggregate performance 总体表现；总体业绩 R
Zj06|r8  
aggregate supply 总体供应 _ `7[}M~  
aggregate surplus 总盈余 Pp|pH|(n ,  
aggregate total 整体总额 YeF'r.Y  
aggregate value 总值；合计价值 .+^o{b  
aggregated basis 合计基准 $g#d1u0q  
aggregated net chargeable income 合计应课税入息实额 ZPY84)A_}  
aggregation 合并计算；合计；总和 qZSW5lC0  
aggregation of incomes of husband and wife 夫妇入息合并计算 $,Y?qn/  
aggregation of property 财产的总和 :/NP8$~@j  
agio 差价；贴水 Aq/wa6^%  
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》 WS$~o*Z8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment m(WVxVB  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 =E8Kacu%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \<y#$:4r<8  
《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》 z&[[4[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment .:, 9Tf  
《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]ol[ X0S  
agreement for a settlement 授产协议 ;Y(~'KF  
agreement for assignment 转让协议 $I/RN  
agreement for sale 售卖协议；买卖协议
)/tdiRpn  
agreement for sale and purchase 买卖协议 061f  
agreement for the payment of interest 支付利息协议 Ob-k`@_|  
agreement for the repayment of money 还款协议 )v.\4Q4  
agreement of reinsurance 再保险协议 NW Pd~l+  
Agricultural Bank of China 中国农业银行 .GPuKP|  
air passenger departure tax 飞机乘客离境税 @(rLn  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 rX&?Xi1JeV  
airport tax 机场税 /p@0Q[E  
alcohol duty 酒精税 zPb"6%1B  
alienation 让与；让渡；转让 '}NH$ KA  
alimony 生活费；赡养费 c-
a;nAR  
All Ordinaries Index [AOI] 所有普通股指数 f<3r;F7  
all risks 全险；综合险 0 f"M-x  
All Sales Record for Stock Market 《股票市场成交报告》 >[g'i+{  
Allied Capital Resources Limited 新联财务有限公司 7jF2m'(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 t]pJt  
allocation letter 拨款信件 &44?k:  
allocation of fund 分配款项；预留款项 ]^l-k@  
allocation of profit 利润分配；溢利分配 >Q^*h}IdW  
allocation warrant 拨款令 mDU-;3OqF  
allotment 分配；配股 q
k(u5Z  
allotment notice 股份配售通知；配股通知 sk`RaDq@;  
allotment of shares 股份分配 =TXc- J  
allowable 可获宽免；免税的 k8"[)lDc.  
allowable business loss 可扣除的营业亏损 kc:2ID&
 
allowable expenses 可扣税的支出 UIw6~a3E  
allowance 免税额；津贴；备抵；准备金  eYRm:KC  
allowance for debts 债项的免税额 O<w7PS  
allowance for depreciation by wear and tear 耗损折旧免税额 pJwy~ L  
allowance for funeral expenses 殡殓费的免税额 GP}+c8|2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *|:]("i  
allowance for repairs and outgoings 修葺及支出方面的免税额 ia/_61%  
allowance to debtor 给债务人的津贴 {{_,YO^w  
alteration of capital 资本更改 !GVxQll[f  
alternate trustee 候补受托人 z3-AYQ.H  
amalgamation 合并 u\G\KASUK%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hn u/  
ambit of charges 征税范围；收费范围 NW;wy;;  
amended valuation 经修订的估值 w2`j&]D6  
American Commodities Exchange 美国商品交易所 aw/5#(1R  
American Express Bank Limited 美国运通银行 GEi^3UD  
American Stock Exchange 美国证券交易所 &rxR"^x\  
amortization 摊销 /d-7n|#E  
amount due from banks 存放银行同业的款项 R0mWVgoz  
amount due from banks abroad 存放海外银行同业的款项 o>Z+=&BZ@a  
amount due from holding companies 控股公司欠款 $(%t^8{a~G  
amount due from local banks 存放本港银行同业的款项 sQe>LNp,G  
amount due to banks 银行同业的存款 gG=E2+=uy  
amount due to banks abroad 海外银行同业的存款 bDPT1A`F  
amount due to holding companies 控股公司存款 .c.#V:XZ#U  
amount due to local banks 本港银行同业的存款 ;rH@>VrR  
amount due to outport banks 外埠银行同业的存款 pF"IDC  
amount for note issue 发行纸币的款额 O8ZHI
s  
amount of bond 担保契据的款额 tI(co5 W  
amount of consideration 代价款额 .{W)E  
amount of contribution 供款数额 sWnU*Q  
amount of indebtedness 负债款额 }' t*BaU  
amount of principal of the loan 贷款本金额 Djf,#&j!3  
amount of rates chargeable 应征差饷数额 OC[(Eq  
amount of share capital 股本额 2]*2b{gF,  
amount of sums assured 承保款额 ffYiu4$m  
amount of variation 变动幅度 ) 4'@=q  
amount of vote 拨款数额 /1lUFL2D  
amount payable 应付款额 g@lAk%V4  
amount receivable 应收款额 =>6'{32W_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !P0
Oq)
q  
analysis 分析 WChJ <[]W  
ancillary risk 附属风险 D*j\g
I  
annual account 周年帐目；周年帐目报表；年度决算；年结 QRv2%^L  
annual accounting date 年结日期 r yO\$m  
annual allowance 每年免税额；年积金；年度津贴；年津 6y9#am?  
annual balance 年度余额 ToVm]zPOUt  
annual disposable income 每年可动用收入 : LI*#~'Ka  
annual estimates 周年预算 vQ}llA h  
annual fee 年费 w#,C{6  
annual general meeting 周年大会 rB:W
\5~7
 
annual growth rate 年增率；每年增长率 b fsTeW+  
annual long-term supplement 长期个案每年补助金 ,9p 4(jjX  
annual pensionable emolument 可供计算退休金的年薪 p`JD8c  
annual report 年报 jM90 gPX>,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y(8AxsROp  
annual return 周年报表；周年申报表；每年报税表格 mko<J0|4  
Annual Return Rules 《周年报表规则》 [?hc.COE  
annual review of consumer prices 每年消费物价回顾 HIi5kv]}|  
annual roll-forward basis 逐年延展方式 O=St}B\!m  
annual salary 年薪 MLcc  
annual statement 年度报表；年度决算表 
3l 0>  
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 $9\!CPZ2  
annuitant 年金受益人 ;HJ|)PN5L  
annuity 年金 g+k0Fw]!  
annuity contract 年金合约 3B|o   
annuity on human life 人寿年金 T
!)v9L  
antecedent debt 先前的债项 `:A`%Fg8<  
ante-dated cheque 倒填日期支票 eJ#q! <  
anticipated expenditure 预期开支 ``}EbOMG  
anticipated net profit 预期纯利 8:,l+[\  
anticipated revenue 预期收入 LEkO#F(  
anti-inflation measure 反通货膨胀措施 :WTO*M  
anti-inflationary stance 反通货膨胀立场 Khxl'qj  
apparent deficit 表面赤字 ALiXT8q  
apparent financial solvency 表面偿债能力 \5Jpr'mY5  
apparent partner 表面合伙人 DxT8;`I%  
application for personal assessment 个人入息课税申请书 gX34
'<Z  
application of fund 资金应用 n-{G19?  
application to release as liquidator and to destruct the books of accounts and documents p/xxoU  
申请免除清盘人职务及毁灭帐簿与文件 Nq)=E[$  
appointed actuary 委任精算师 n||/3-HDj  
appointed auditor 委任核数师；委任审计师 F%x8y  
appointed trustee 委任的受托人 R1FBH:Iu  
appointer 委任人 _{6QvD3kg.  
apportioned pro rata 按比例分摊 X/
TuiKe  
apportionment 分配；分摊 [(Pm\o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @twClk.s  
apportionment formula 分摊方程式 (yCFpb  
apportionment of estate duty 遗产税的分摊 #|34(ML  
appraisal 估价；评估 ;z>)&F  
appreciable growth 可观增长 hX]vZR&R  
appreciable impact 显着影响 `bffw:;%  
appreciable increase 可观增长 =LS?:Mhm  
appreciation 增值；升值 40oRO0p  
appreciation against other currencies 相对其他货币升值 -Vk+zEht  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nqt;Ge M  
appreciation tax 增值税 &V[m{.  
appropriation 拨款；拨用；拨付 9Ay*'   
appropriation account 拨款帐目 Uax- z  
Appropriation Bill 拨款法案 }Z-]m  
appropriation-in-aid system 补助拨款办法 hd.^ZD7  
approved assets 核准资产 v3Y/D1jd"  
approved basket stock 认可一篮子证券 *.AokY)_a  
approved budget 核准预算 4QZ -
7_  
approved charitable donation 认可慈善捐款 rm NqS+t  
approved charitable institution 认可慈善机构 aO?(ZL  
approved currency 核准货币；认可货币 7%9Sz5z  
approved estimates 核准预算  tQB+_q z  
approved estimates of expenditure 核准开支预算 ~&=-*  
approved overseas insurer 核准海外保险人 a
uqM>yx  
approved overseas trust company 核准海外信托公司 ao<@a{G  
approved pooled investment fund 核准汇集投资基金 e;56}w  
approved provident fund scheme 认可公积金计划 GM{m(Y  
approved provision 核准拨款 $
cFanra  
approved redeemable share 核准可赎回股份 jAmAT/1  
approved regional stock 认可地区性证券 PWOV~`^;  
approved retirement scheme 认可退休金计划 Kgi%Nd  
approved subordinated loan 核准附属贷款 6e$(-ai  
arbitrage 套戥；套汇；套利 -#H>kbs  
arbitrageur 套戥者；套汇者 im
pzqQlZ,  
arbitrary amount 临时款项 67Z|=B!7  
arrangement 措施；安排；协定 q3B#rje>h  
arrears 欠款 Jeyy Z=  
arrears of pay 欠付薪酬 %8tlJQ
vu  
arrears of revenue 逾期未收税款；逾期未收的帐项 eZ y)>.6Z  
articles of association 组织章程；组织细则；组织章程细则  ;OQ{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [L8Bgw1  
ascertainment of profit 确定利润 _K>cB<+d  
"Asia Clear" “亚洲结算系统” K>9]I97g'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7M<Ae D%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 I3D8xl>P\  
Asian Development Fund [ADF] 亚洲发展基金 q4PRc<\^  
Asian dollar bond 亚洲美元债券 hVI $r  
Asian dollar market 亚洲美元市场 Y(ly0U}  
Asian dollar rate 亚洲美元利率 r>sk@[4h  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]QM6d(zDA  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )Fk%,H-1  
asked price 沽盘；喊价；索价；卖方报价 p mcy(<  
assessable income 应评税入息 8l0%:6XbI  
assessable loss 应评税亏损 gd-4hR  
assessable profit 应评税利润 /Ws@YP  
assessable value 应评税值 d {a^  
assessed profit 估定利润 I2(5]85&]s  
assessed value 经评估价值 T+zZOI  
assessment 评税；评定；估价；评税单 |f&)
@fUI  
assessment number 评税编号；估价编号 .R;HH_  
assessment of additional tax 补加税评税 UHF.R>Ry  
assessment of performance 业绩评估；实绩评价 &aldnJ  
Assessor 评税主任 /pZLt)=P  
asset price bubbles 资产价格泡沫 gX5I`mm  
asset-backed securities 具资产保证的证券 dU\,>3tG  
assets accretion 资产增值 V6?ku6k  
assets and liabilities 资产与负债 $%"i|KTsv:  
assets betterment statement 资产递增表；资产改进表 @dV'v{:,  
assets lending 实物放款；有抵押贷款 G eN('0  
assets of the company passing on the death 死者去世时转移的公司资产 qi_[@da f?  
assets pledged as security for liabilities 用作负债抵押的资产 {BKu'A  
assets portfolio 资产投资组合 33DP0OBL^  
assets price 资产价格 /Ou`$2H87  
assets quality 资产质素 *r$Yv&c,  
assets realization 资产变现 k5]s~*,0  
assets refinancing arrangement 资产再集资安排 e'mm42  
assets securitization 资产证券化 n;)!N  
assets situated outside Hong Kong 在香港以外地方的资产 | Uf6k`  
assets stripping 削减资产；拆卖资产 sptDzVM  
assets value 资产值 _9wX8fh3D  
assignee 承让人 pHEhB9_A!  
assignment 转让；转让书；转让契 W)ihk\E  
assignment of interest 权益转让 sH(4.36+  
assignment of letters patent and trade mark 专利证书及商标转让 r.0IC*Y  
assignment of property 物业转让；物业转让书 Q\ TawRK8  
assignment right 转让权 /<vbv  
assignor 转让人 3:X3n\z  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 m+||t  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >xws  
associate member 附属会员 gEbe6!; q3  
associated body corporate 相联法人团体 a H'iW)  
associated company 相联公司；联属公司 QpwOrxI}
 
associated corporation 相联法团 t/LQ|/xo  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] fGHYs  
公认会计师公会〔英国〕 oE[wOq+  
Association of Futures Exchange Brokers 香港期货经纪协会 j<>E Fd  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #ok1qT9_  
association of underwriters 承保人组织 A&rk5y;  
assumption of control 接管 O
7%<(  
assurance 担保；保险；转易；转易书 &duWV6Acw  
assurance of interest 权益的转易 "qjkwf)\  
at 19XX price 按一九ＸＸ年价格计算 'Ar+k\.J  
at a discount 按赔价计算；按贴水价格计算；打折扣 `@q
[&^  
at a premium 按溢价计算；按升水价格计算 <61T)
7  
at call 通知付款；按通知 V
rzx;V%  
at constant market price 按固定市价计算 :oYu+cQ  
at constant price 按固定价格计算
i-w^pv'  
at cost 按成本计算 aa2&yc29hp  
at current market price 按当时市价计算；按现时市价计算 W\:!v%C  
at current price 按当时价格计算；按现时价格计算 wv>*g:El'  
at factor cost 按要素成本计算；按生产要素成本计算 ]/hF!eO  
at money-of-the-day price 按付款当日价格计算 VliX'.-  
at or better 按指定或较佳价位〔买卖指令〕 0B#9CxU%  
at par 按面值计算；平价 R)MWO5  
at sight 见票即付 -U~]Bugvh  
at the close 按收市盘 xDv$z.=Y  
at the opening 按开市盘 i"Hec9Ri  
attestation 见证；见证条款 Md(AqaA  
at-the-money option 平价期权 AM  cHR=/  
attorney 受权人；受托代表人 >UvLeS2h:y  
attornment 新拥有人承认书 $$ouqLu  
attributable profit 可归属利润 @^]wT_r  
attributable share value 可归属股份价值 9J h"1i>x2  
Auckland Stock Exchange 奥克兰证券交易所 jh0``{  
auction 拍卖 l{ja2brX  
auctioneer 拍卖商 JpqZVu"7  
audit 审计；核数 PnkJWl<S  
Audit Commission 审计署 :so2 {.t-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4$.$j=Ct."  
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〕 GTL gj'B  
audit review 帐目审查 "<uaG?:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 iq2)oC_  
audited account 审计帐目；经审计的帐目 '8\7(0$c  
audited annual account 经审计的周年帐目 $51M'Qu  
audited balance sheet 经审计的资产负债表 6t/nM  
auditor 核数师；核数主任；审计师 P1KXvc}JGe  
auditor's certificate 核数师证明书；审计师证明书 X-2rC  
auditor's report 核数师报告；审计师报告 a,g3/  
Aussie bond 澳元债券 s\i:;`l:=5  
austerity budget 紧缩预算 3fPd|F.kF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r8>(ayJ,  
Australia All Ordinaries Index 澳洲所有普通股票指数 Xmr|k:z  
Australian Dollar [AUD] 澳元 uvR9BL2=  
Australian Options Market 澳大利亚期权市场 JLo'=(  
Australian Securities Commission 澳洲证券事务监察委员会 ,PC'xrEo  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 XCr\Y`,Z@  
Australian Stock Exchange 澳大利亚证券交易所 gv)F`uRWA  
Austrian Schilling [ATS] 奥地利先令 4Gz5Ju  
authentication 认证；鉴证 ?}|l )  
authority to purchase 委托购买证；委购书 7R9.g6j  
authorization 认可；核准；授权；授权书 qNb|6/DG  
authorization by direction 指示授权 fd~a\5%e  
authorization by instruction 指令授权 +@*}_%^l"  
authorization by warrant 令状授权 P7ktr?V0a  
authorization of unit trust 单位信托的认可 D+edTAQ8
 
authorized agent 指定代理人 YuufgPE*H  
authorized capital 法定资本 i4;`dCT|A  
authorized clerk 出市员 @!k\Ivd  
authorized dealer 认可交易商 Axp#8  
authorized financial institution 认可财务机构 b{Srd3  
authorized fund 认可基金 y.,S}7l:
 
authorized fund house 获授权的基金公司；认可基金公司 /){F0Zjjt  
authorized institution 认可机构 |^!#x Tj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 XfY~q~f8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }?[
^q  
authorized insurer 获授权保险人；获认可承保人 74f3a|vx/  
authorized investment 特准投资项目 0-Z sV3I&  
authorized person 获授权人 )Dn~e#  
authorized representative 获授权代表 V)x(\ls]SX  
authorized share capital 法定股本 qkQ_#  
automated quotation system 自动报价系统 +LBDn"5  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,K4*0!TXP  
自动交易系统〔香港期货交易所有限公司〕 `"~s<+  
automatic adjustment mechanism 自动调整机制 "
>pW:apl%  
automatic adjustment system 自动调整系统 BCnf'0q  
Automatic Clearing House 自动票据交换所 F>N3GPRl  
automatic exchange rates accumulation system 自动化汇率累集系统 &G63ReW7 @  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "s-e)svB  
automatic teller machine [ATM] 自动柜员机 <3?T^/8  
autopay 自动转帐 Ce&nMgd~  
available assets 可用资产 o=/Cje  
available fiscal reserve 现存财政储备 Twqkd8[  
available profit 可用利润 9J>b6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 (EZ34,k'S  
average 平均；平均数；海损 ?naPti1GX  
average basic salary 平均基本薪金 p#-ov-znp  
average consumer expenditure 平均消费开支；一般消费开支 5vxKkk&i4l  
average cost 平均成本 !
%w#h0(b  
average cost of land production 增辟土地平均成本 [HEqMBX=;  
average daily turnover 平均每日成交额 g;p]lVx=>  
average daily wage rate 平均每日工资率 z3F ^OU   
average expenditure pattern 平均开支模式 O<}^`4d  
average growth rate 平均增长率 X`xI~&t_  
average net fixed assets 固定资产平均净值 MYVUOd,  
average of relatives 相对价格平均数 bpe8 `b(#  
average price 平均价格 b1X.#p
z7F  
average propensity to consume 平均消费倾向；一般消费倾向 nq'vq]]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "= H.$ +  
average rate 平均率 >&uG1q0p.  
average revenue 平均收入；平均收益 [y^)&L$=  
average stock 平均库存；平均存货 Zmx[u_NG  
average yearly rent 平均年租 !: e0cV  
avoidance of double taxation 避免双重课税 dU!`aPL?  
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 TmN}TMhZ  
NW-l_]k  
给你加分了