一些有用的会计术语(也不知道发的地方对不对)A

A: rJm%qSZz  
A share Ａ股；甲类股份 t|zLR  
abatement of tax 减税；减扣免税额 JZ=a3)x"  
ABN AMRO Bank N.V. 荷兰银行 ^5~[G%G4  
above-the-line expenditure 线上项目支出；经常预算支出 Gu_Rf&:  
above-the-line receipt 线上项目收入；经常预算收入 $rC
`)"t  
ABSA Asia Limited 南非联合亚洲有限公司 5OUe|mS  
absolute change 绝对数值变更 h@D4~(r  
absolute expenditure 实际开支 Lsozl<@  
absolute guideline figure 绝对准则数字 ARu^hz=  
absolute interest 绝对权益 SVo`p;2r  
absolute order of discharge 绝对破产解除令 ",rA  
absolute profit margin 绝对利润幅度 ~dwl7Qc  
absolute value 实值；绝对值 c$'Uf
W  
absolutely vested interest 绝对既得权益 L3~E*\cV  
absorbed cost 已吸收成本；已分摊成本 ~+$l9~`{  
absorption 吸收；分摊；合并 }J$PO*Q@'  
absorption rate 吸收率；摊配率；分摊率 c~|/,FZU'  
ACB Finance Limited 亚洲商业财务有限公司 fwQ%mU+  
acceptable form of reciprocity 合理的互惠条件 -}juj;IVv  
acceptable rate 适当利率；适当汇率 EH$wW
l^  
acceptance agreement 承兑协议 u;:N 4d=f'  
acceptance for honour 参加承兑 4p~:(U[q  
acceptor 承兑人；接受人；受票人 t5N4d  
acceptor for honour 参加承兑人 {_/6,22j(V  
accident insurance 意外保险 wL 5).`oq  
Accident Insurance Association of Hong Kong 香港意外保险公会 MOmp{@  
accident insurance scheme 意外保险计划 <STjB,_s  
accident year basis 意外年度基准 Rb~Kyy$  
accommodation 通融；贷款 ^J~}KOH  
accommodation bill 通融票据；空头票据 knBT(x'+  
accommodation party 汇票代发人 <$njU=YE&  
account balance 帐户余额；帐户结余 t@v>eb  
account book 帐簿 }RUC#aW1  
account collected in advance 预收款项 xD1B50y U  
account current book 往来帐簿 +uwjZN'9a  
account of after-acquired property 事后取得的财产报告 w-CuO4P  
account of defaulter 拖欠帐目 =C\S6bF%  
account payable 应付帐款 |$b4{
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~0 FqY&4  
account receivable 应收帐款 L6A6|+H%E  
account receivable report 应收帐款报表 +ic~Sar  
account statement 结单；帐单；会计财务报表 t8)Fkx#8}  
account title 帐户名称；会计科目 iKS9Xss8  
accountant's report 会计师报告 Y9w=[[1  
Accountant's Report Rules 会计师报告规则 d=4MqX r  
accounting and auditing procedure 会计与审计程序；会计与核数程序 puqH%m+u  
Accounting Arrangements 《会计安排》 3iEcLhe"4  
accounting basis 会计基础 4 |5ekwk  
accounting by Official Receiver 破产管理署署长呈交的帐目 $uLzC
]  
Accounting Circular 《会计通告》 W'0wTZG  
accounting class 会计类别 aQ~x$T|  
accounting date 记帐日期；会计结算日期 q-8 GD7  
accounting for money 款项核算 ga~vQ7I_  
Accounting Officer 会计主任 @g=A\2  
accounting period 会计报告期；会计期 bo -Gh`  
accounting policy 会计政策；会计方针 =k/n  
accounting practice 会计惯例 2.lnT{  
accounting principle 会计准则 \A~
'&  
accounting record 会计记录 R\Q%
_~1  
accounting report 会计报告 g<dCUIbcQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G#*!)#M <
 
Accounting Society of China 中国会计学会 pM7BdMp   
accounting statement 会计报表 B]qh22Yib  
accounting system 会计制度；会计系统 ?\pE#~m  
accounting transaction 会计事项；帐务交易 AeJM[fCMa  
accounting treatment 会计处理 q,(&2./  
accounting year 会计年度 slmxit  
accretion 增值；添加 bT*4Qd4W  
accrual 应计项目；应累算数目 s,29_z7  
accrual basis 应计制；权责发生制 &4%J35~  
accrual basis accounting 应计制会计；权责发生制会计 q7PRJX  
accrue 应累算；应计 dDuA%V0  
accrued benefit 应累算利益 f:Ja  
accrued charges 应计费用 -*Pt78
1  
accrued cumulative preference share dividend 应累算的累积优先股股息 h9-Ky@X`  
accrued expenses 应累算费用 }n7e_qy4  
accrued interest payable 应付利息；应计未付利息 0l6
djN  
accrued interest receivable 应收利息；应计未收利息  =
*Yc/  
accrued right 累算权益 /uc/x+(_  
accruing profit 应累算的利润 j`GbI0,bT  
accumulated fiscal reserve 累积财政储备 *Fc&DQT(  
accumulated profit 累积利润；滚存溢利 D7(t6C=FP  
accumulated reserve 累积储备 H.mG0x`M"E  
accumulation of surplus income 累积收益盈余 :58'U|
 
acquired assets 既得资产 ^MW%&&,BL  
acquisition 收购；购置；取得 Rp|&1nS  
acquisition cost 购置成本 Tz
-cN  
acquisition expenses 购置费用 Q(IS=

 
acquisition of 100% interest 收购全部股权 3,5wWT] )  
acquisition of control 取得控制权 W9Lg}[>:)  
acquisition of fixed assets 购置固定资产 !U!E_D.O  
acquisition of shell “买壳” ~.lH)  
acquisition price 收购价 O
s!2
2 O  
act of God 天灾 . R}y"O\  
acting partner 执事合伙人 *Kkw,qp/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 y m{/0&7  
active partner 积极参与的合伙人 4<K`yU]"  
active trading 交投活跃 M!l5,ycF  
actual circulation 实际流通 h3IkOh4|h  
actual cost 实际成本 T!A}ipqb  
actual expenditure 实际开支；实际支出 <^_?hN8.  
actual income 实际入息；实际收入；实际收益 NETC{:j  
actual market 现货市场 "6.p=te  
actual price 现货价；实际价格 _fCHj$I*]  
actual profit 实际利润 +"
cyOC  
actual quotation 实盘；实际价位；实际报价 n1>nnH]G  
actual year basis 按实际年度计算 F.5b|&@  
actuals 实货 /xbZC{R  
actuarial investigation 精算调查 _q_[<{#  
actuarial principle 精算原则 CEq]B:[IC  
actuarial report 精算师报告 PI \,`^)y  
Actuarial Society of Hong Kong 香港精算学会 ]e~^YZOs  
actuarial valuation 精算师估值 RT"2Us]*  
actuary 精算师 cgeS)C7  
ad referendum agreement 暂定协议；有待覆核的协定 %d J>8.jW@  
ad valorem duty 从价税；按值征税 4Z9 3g{  
ad valorem duty system 从价税制 'aP*++^  
ad valorem fee 从价费 \X.=3lc&  
ad valorem tariff 从价关税 5 h
adA>d  
additional allowance 额外免税额 32LB*zc  
additional amount for unexpired risk 未过期风险的额外款额 D>e\OfTR:  
additional assessable profit 补加应评税利润 5a!e

%jj  
additional assessment 补加评税 <^_Vl8%  
additional commitment 额外承担 VFSn!o:C  
additional commitment vote 额外承担拨款 ^!F5Cz 48  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 KBqaI((  
additional dependent parent allowance 供养父母额外免税额 b]&zDo|8  
additional provision 额外拨款 ?67I|@^  
additional stamp duty 附加印花税 b Ne\{k  
additional tax 补加税罚款；补加税款 r{R7"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Zt2@?w;  
adjudged bankrupt 被裁定破产 uEGPgYY(  
adjudicated bankrupt 裁定破产人 X7d.Ie  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }lTZq|;A  
adjudication of bankruptcy 裁定破产；宣告破产 ?EQ^n3U$  
adjudication of insolvency 裁定无力偿还债务 3@`H<tP'6o  
adjusted actual 经调整的实数；调整后的实数 X5
|/s::u  
adjusted current assets 经调整的流动资产；调整后的流动资产 H"rzRd;S  
adjusted figure 经调整的数字；调整后的数额 q+n1~AT  
adjusted liabilities 经调整的负债；调整后的负债 kF,\bM  
adjusted loss 经调整的亏损；调整后的亏损 c_bVF 'Bz  
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 H..ZvGu  
adjusted profit 经调整的利润；调整后的利润 iq uTT~  
adjusted surplus 经调整的盈余额；调整后的盈余额 !GGGh0Bj  
adjusted value 经调整的价值；调整后的价值 ?wf+{x-dPP  
adjustment 调整；修订；理算〔保险〕 s P4,S(+e  
adjustment centre 调剂中心 +aw>p_\  
adjustment lag 调整过程的时间差距；调整时差 5J+V:Xu{  
adjustment mechanism 调整机制 .83v~{n  
adjustment of loss 亏损调整 {I-a;XBX  
adjustment process 调整过程；调整程序 MhI)7jj`mt  
adjustment range 调整幅度 C{hcK 1-K  
administered exchange rate 受管制汇率 ?6iatI !  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %L13Jsw  
administration expenses 行政费用 Kxl,] |e>  
administration fee 手续费；行政费 %|(?!w7  
administration in bankruptcy 破产管理 ]AA%J@  
administration order 遗产管理令 VHT@s7u0"  
administrator 管理人；遗产管理人 n1>,#|#  
administrator of the estate 遗产管理人 2>}\XKF).  
admission of debt 债项承认书 ^~6]0$yJ  
admission of proof 接纳债权证明 fQ36Hd?(5  
advance 放贷款项；垫付款项；预支款项；预付款项 M=AvD(+ha  
advance account 暂支帐目；预付款帐户 p + l_MB  
advance compensation 预付补偿金 xeHb89GnoQ  
advance from shareholder 股东垫款 ~`\9Q  
advance pending reimbursement 预支以待日后付还 ft/^4QcyAM  
advanced economy 先进经济体系 r[v-?W'  
advancement 预付；预付财产 `N,Vs n"  
advances warrant 垫款令 G?ugMl}  
advancing 贷出 ?ng14e  
adverse balance 逆差 }
PFt  
adverse exchange 逆汇 ]`@]<6  
advertisement addressed to shareholders 在报章刊登的致股东通告 %[nR|a<  
advice for collection 托收通知书 ^'7C0ps+A  
advice of drawing 提款通知书；汇票通知书 <4Q12:  
advice of payment 付款通知 N2tkCkl^x9  
Advisory Committee [Securities and Futures Commission] =F'M~3M   
谘询委员会〔证券及期货事务监察委员会〕 !2Y!jz  
Advisory Committee on Diversification 经济多元化谘询委员会 JEsLF{  
affidavit 誓章；遗产申报誓章 bR'mV-2'  
affidavit of no receipt 述明无收款的誓章 ~#x:z^U  
affiliate 联号；联营公司；附属公司 |0L=8~M(j  
affiliated company 附属公司；联号；联营公司 }. xrJ52Tz  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7<3U?]0  
affordability 负担能力 1 Itil~  
African Development Bank [AfDB] 非洲开发银行 5c]}G.
NV  
after-acquired property 事后取得的财产 6QII&Fg  
after-hours dealing 市后交易 Qsg/V]  
after-tax profit 税后盈利；税后利润；税后溢利 5pM&h~M
 
agency agreement 代理协议 qx2E-PDL;<  
agency expenses 代理机构的开支 _r\$NgJIM  
agency fee 代理费 i,#k}CNu  
Agency Law 《代理法》 K$GRJ  
agent 代理人；承销人 M@~~f   
agent of company 公司代理人 j2}  
agent's fee 代理人费；经纪费 R<;OEN  
aggregate 总计；总数；总体数字 |DE%SVZB  
aggregate amount 总款额；总额 D0/DI  
aggregate assets and liabilities 总体资产与负债 iiX\it$s  
aggregate at constant price 按固定价格计算的总体数字 /2;dH]o0  
aggregate demand 总需求 (#6AKr9K  
aggregate gross position 总持仓量 q^a|
wTC  
aggregate limit 总限额 c~}={4M]  
aggregate of salaries tax 合计薪俸税 4M}|/?<Br  
aggregate performance 总体表现；总体业绩 {~bIA!kAFI  
aggregate supply 总体供应 38c?^  
aggregate surplus 总盈余 b!0DH[XKV  
aggregate total 整体总额 M{?.hq  
aggregate value 总值；合计价值 bauA}3  
aggregated basis 合计基准 S&4+ e:K  
aggregated net chargeable income 合计应课税入息实额 EntF@ln!  
aggregation 合并计算；合计；总和 B<|VeU  
aggregation of incomes of husband and wife 夫妇入息合并计算 }* QO]_U?  
aggregation of property 财产的总和 ]~-*hOcQ4  
agio 差价；贴水 U4>O\sU  
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》 v6s\Z\v)Q`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d^F|lc ]8  
《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》 &]P"48NT  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment d0(Cn}m"c  
《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》 ugYw<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^Q0&.hL@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?Z q_9T7  
agreement for a settlement 授产协议 ~>V-*NT8  
agreement for assignment 转让协议 bGv*-;*  
agreement for sale 售卖协议；买卖协议 5|ic3  
agreement for sale and purchase 买卖协议 *'D=1{WZ!  
agreement for the payment of interest 支付利息协议 qM%O  
agreement for the repayment of money 还款协议 2fJ{LC  
agreement of reinsurance 再保险协议 UVB/vqGg  
Agricultural Bank of China 中国农业银行 .~3kGf":  
air passenger departure tax 飞机乘客离境税 gQ37>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 XCDSmZ  
airport tax 机场税 x97L6!  
alcohol duty 酒精税 6*u,c^a  
alienation 让与；让渡；转让 u~W{RHClW  
alimony 生活费；赡养费 ?^ZXU0IkP  
All Ordinaries Index [AOI] 所有普通股指数 iq?l#}]  
all risks 全险；综合险 nnNv0?>d(  
All Sales Record for Stock Market 《股票市场成交报告》 {<2>6 _z  
Allied Capital Resources Limited 新联财务有限公司 =SAV|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7^$)VBQ/  
allocation letter 拨款信件 '-vE%U@<  
allocation of fund 分配款项；预留款项 o0ZIsrr  
allocation of profit 利润分配；溢利分配 z{:-!oF&CB  
allocation warrant 拨款令 n@!wp/J,  
allotment 分配；配股 62[8xn=(%  
allotment notice 股份配售通知；配股通知 \fZiL!E^7  
allotment of shares 股份分配 8eluO ?p  
allowable 可获宽免；免税的 Z!6UW:&~7  
allowable business loss 可扣除的营业亏损 fc@'9-pt  
allowable expenses 可扣税的支出 ;QBh;jg4  
allowance 免税额；津贴；备抵；准备金 fkjeR B  
allowance for debts 债项的免税额 $5AC1g'  
allowance for depreciation by wear and tear 耗损折旧免税额 [4*1}}gW%5  
allowance for funeral expenses 殡殓费的免税额 !aPD}xCH#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5t\HJ`C1Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 vE%s,E,  
allowance to debtor 给债务人的津贴 OfTfNhpK  
alteration of capital 资本更改 wv?RO*E  
alternate trustee 候补受托人 ESTM$k}X  
amalgamation 合并 i?>tgmu.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qP3q  
ambit of charges 征税范围；收费范围 VWx]1\  
amended valuation 经修订的估值 O0T/#<Cn!  
American Commodities Exchange 美国商品交易所 .2W"w)$nuq  
American Express Bank Limited 美国运通银行 5.vG^T0w  
American Stock Exchange 美国证券交易所 C&+6>L@  
amortization 摊销 p[9s<lEh  
amount due from banks 存放银行同业的款项 &<3&'*ueW  
amount due from banks abroad 存放海外银行同业的款项 P
T'MNH  
amount due from holding companies 控股公司欠款 ${I*nh>=  
amount due from local banks 存放本港银行同业的款项 |A\a4f'G  
amount due to banks 银行同业的存款 3BdX  
amount due to banks abroad 海外银行同业的存款 ;),"M{"v  
amount due to holding companies 控股公司存款 o(!@7Lqq  
amount due to local banks 本港银行同业的存款 jq-l5})h  
amount due to outport banks 外埠银行同业的存款 /vxm"CJR  
amount for note issue 发行纸币的款额 +lE90y  
amount of bond 担保契据的款额 Ag9?C*  
amount of consideration 代价款额 :g6n,p_#  
amount of contribution 供款数额 \]uV!)V5B  
amount of indebtedness 负债款额 -TO\'^][X  
amount of principal of the loan 贷款本金额 ;"kaF!  
amount of rates chargeable 应征差饷数额 a0=

WfeT  
amount of share capital 股本额 LzML%J62  
amount of sums assured 承保款额 %eg+F  
amount of variation 变动幅度 Qkcjr]#^$  
amount of vote 拨款数额 ;Hmp f0$  
amount payable 应付款额 )5_jmW`n  
amount receivable 应收款额 "%qzj93>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +s++7<C  
analysis 分析 $q$7^r@
 
ancillary risk 附属风险 OsqNB'X  
annual account 周年帐目；周年帐目报表；年度决算；年结 <\ `$Jx#  
annual accounting date 年结日期 pO7Zs  
annual allowance 每年免税额；年积金；年度津贴；年津 /,@p\Ae5  
annual balance 年度余额 ?t](a:IX  
annual disposable income 每年可动用收入 Djq!P  
annual estimates 周年预算 ;G\8jP'   
annual fee 年费 ,m_WR7!$E  
annual general meeting 周年大会 -fS.9+k0/  
annual growth rate 年增率；每年增长率 ) ZfdQ3  
annual long-term supplement 长期个案每年补助金 6eFp8bANN#  
annual pensionable emolument 可供计算退休金的年薪 -I.d}[  
annual report 年报 >J9oH=S6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iOAbaPN  
annual return 周年报表；周年申报表；每年报税表格 c;?fMX  
Annual Return Rules 《周年报表规则》 |`Or'%|PR  
annual review of consumer prices 每年消费物价回顾 N@ \&1I`c$  
annual roll-forward basis 逐年延展方式 ~6YMD  
annual salary 年薪 f| _u7"OX  
annual statement 年度报表；年度决算表 u .f= te  
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 0k)rc$eDF+  
annuitant 年金受益人 %D$]VSP;  
annuity 年金 ,R%q}IH#  
annuity contract 年金合约 AIMSX]m  
annuity on human life 人寿年金 I9h ?;(  
antecedent debt 先前的债项 #Cpd9|  
ante-dated cheque 倒填日期支票 ,XDRO./+T  
anticipated expenditure 预期开支 HY)-/  
anticipated net profit 预期纯利 7X@mSXis  
anticipated revenue 预期收入 wO?{?+I`q  
anti-inflation measure 反通货膨胀措施 (aOv#Vor]%  
anti-inflationary stance 反通货膨胀立场 '5&s=M_  
apparent deficit 表面赤字 .7K7h^*F  
apparent financial solvency 表面偿债能力 .X# `k  
apparent partner 表面合伙人 Z}$TKO*u  
application for personal assessment 个人入息课税申请书 [sB 9gY(  
application of fund 资金应用 UMAgA!s  
application to release as liquidator and to destruct the books of accounts and documents S<'[%ihx  
申请免除清盘人职务及毁灭帐簿与文件 Tg!m`9s+  
appointed actuary 委任精算师 C74a(Bk}H  
appointed auditor 委任核数师；委任审计师 '>r7V  
appointed trustee 委任的受托人 wgCa58H76  
appointer 委任人 KQB
3m"  
apportioned pro rata 按比例分摊 89r DyRJ;  
apportionment 分配；分摊 +
$g}4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;L']e"G  
apportionment formula 分摊方程式 (sh)TBb5  
apportionment of estate duty 遗产税的分摊 t+9][Adf  
appraisal 估价；评估 PLK3v4kVM!  
appreciable growth 可观增长 |yx6X{$k  
appreciable impact 显着影响 z^T`x_mF  
appreciable increase 可观增长 hCC<?5q  
appreciation 增值；升值 ^]TVo\,N  
appreciation against other currencies 相对其他货币升值 C=eF.FB;'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O)[1x4U  
appreciation tax 增值税 ."9];)2rx  
appropriation 拨款；拨用；拨付 %}%Qc6.H  
appropriation account 拨款帐目 6oGYnu;UZ  
Appropriation Bill 拨款法案 tCdqh- 
 
appropriation-in-aid system 补助拨款办法 p6;OL@\~  
approved assets 核准资产 "1%5,  
approved basket stock 认可一篮子证券 2AMo:Jqv  
approved budget 核准预算 RJd(~1  
approved charitable donation 认可慈善捐款 m6w].-D8  
approved charitable institution 认可慈善机构 s,]z[qB#$  
approved currency 核准货币；认可货币 XCBL}pNkR  
approved estimates 核准预算 Le\?+h42>  
approved estimates of expenditure 核准开支预算 NxsBX:XDn  
approved overseas insurer 核准海外保险人 LU={")TdQ  
approved overseas trust company 核准海外信托公司 ]7RD"}  
approved pooled investment fund 核准汇集投资基金 |aVn&qK  
approved provident fund scheme 认可公积金计划 |&zz,
+E  
approved provision 核准拨款 d>mo~  
approved redeemable share 核准可赎回股份 ;IZwTXu!S  
approved regional stock 认可地区性证券 9po3m]|zy  
approved retirement scheme 认可退休金计划 `~By)?cT_>  
approved subordinated loan 核准附属贷款 ui/a|Q  
arbitrage 套戥；套汇；套利 wY[+ZT  
arbitrageur 套戥者；套汇者 pe1R(|H  
arbitrary amount 临时款项 ,,q10iF  
arrangement 措施；安排；协定 l4uMG]m  
arrears 欠款 }khV'6"'|  
arrears of pay 欠付薪酬 ?gt l)q  
arrears of revenue 逾期未收税款；逾期未收的帐项 @U& QI*  
articles of association 组织章程；组织细则；组织章程细则 Wa{`VS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Yp^rR }N  
ascertainment of profit 确定利润 /7Cc#P6  
"Asia Clear" “亚洲结算系统” GkQpELO:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <
^5Z:n!q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 j}.\]$J  
Asian Development Fund [ADF] 亚洲发展基金 x"~8*V'0  
Asian dollar bond 亚洲美元债券 5>D>% iaHv  
Asian dollar market 亚洲美元市场 m8d!< h  
Asian dollar rate 亚洲美元利率 "hH.#5j  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 e#$]Y?,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 w"Gm;B4  
asked price 沽盘；喊价；索价；卖方报价 (ROY?5 @c  
assessable income 应评税入息 q_MG?re  
assessable loss 应评税亏损 H4&lb}  
assessable profit 应评税利润 Ku5\]  
assessable value 应评税值 [\v
}Ul  
assessed profit 估定利润 i:Y^{\Z?V  
assessed value 经评估价值 ~j}cyHg  
assessment 评税；评定；估价；评税单 Vt:~q{9*k  
assessment number 评税编号；估价编号 / F4z
g3  
assessment of additional tax 补加税评税 ,St#Vla  
assessment of performance 业绩评估；实绩评价 | *2w5iR  
Assessor 评税主任 )rn*iJ.e8  
asset price bubbles 资产价格泡沫 ^ *k?pJ5  
asset-backed securities 具资产保证的证券 cPyE 6\lN  
assets accretion 资产增值 a|t$l=|DD  
assets and liabilities 资产与负债 sBvzAVBL  
assets betterment statement 资产递增表；资产改进表 `yrB->|vG  
assets lending 实物放款；有抵押贷款 I9_RlAd  
assets of the company passing on the death 死者去世时转移的公司资产 g+vv
a"  
assets pledged as security for liabilities 用作负债抵押的资产 Lo{ E:5q  
assets portfolio 资产投资组合 iT3BF"ZqBO  
assets price 资产价格 Yvw(tj5_5  
assets quality 资产质素 N +Yxz;Mg  
assets realization 资产变现 #Z?A2r!1  
assets refinancing arrangement 资产再集资安排 zy/@ WFPE  
assets securitization 资产证券化 Y!-M_v/  
assets situated outside Hong Kong 在香港以外地方的资产 f-vCm 5f  
assets stripping 削减资产；拆卖资产 Rr&h!YMb  
assets value 资产值 xHvZV<#  
assignee 承让人 ]!?;@$wx  
assignment 转让；转让书；转让契 #L=x%8B  
assignment of interest 权益转让 y-'$(x
 
assignment of letters patent and trade mark 专利证书及商标转让 %9KldcQ}~  
assignment of property 物业转让；物业转让书 -$,TMqM  
assignment right 转让权 FtP0krO(  
assignor 转让人 0L2F[TN  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 q;T{|5/O  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 yj 3cyLXw  
associate member 附属会员 )B"jF>9)[  
associated body corporate 相联法人团体 V,lOt4b  
associated company 相联公司；联属公司 ?pW`cFLDHF  
associated corporation 相联法团 4[m`#   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] <=zQ NBtx  
公认会计师公会〔英国〕
{f/~1G
[M  
Association of Futures Exchange Brokers 香港期货经纪协会 X9v.1s,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ;w{tv($$  
association of underwriters 承保人组织 b|l:fT?&  
assumption of control 接管 dyz2.ZY~2  
assurance 担保；保险；转易；转易书 .F98G/s  
assurance of interest 权益的转易 kyR:[+je  
at 19XX price 按一九ＸＸ年价格计算 M'?,] an  
at a discount 按赔价计算；按贴水价格计算；打折扣 @>
r._~  
at a premium 按溢价计算；按升水价格计算 9vuyv*-}e  
at call 通知付款；按通知 *'
Sd/%8{  
at constant market price 按固定市价计算 *v;2PP[^  
at constant price 按固定价格计算 o5Dk:Bw  
at cost 按成本计算 T,,WoPU8t  
at current market price 按当时市价计算；按现时市价计算 |s7s6k)mm  
at current price 按当时价格计算；按现时价格计算 7Haa;2 T'  
at factor cost 按要素成本计算；按生产要素成本计算 Q3kdlxXR  
at money-of-the-day price 按付款当日价格计算 27eooY1  
at or better 按指定或较佳价位〔买卖指令〕 5kc/Y/4o  
at par 按面值计算；平价 }^ApJS(FQ  
at sight 见票即付 ],@rS9K  
at the close 按收市盘 C)um9}  
at the opening 按开市盘 b1(T4w6  
attestation 见证；见证条款 TH%Qhv\]  
at-the-money option 平价期权 @6Y?\Wx$w  
attorney 受权人；受托代表人 q}i
]'7  
attornment 新拥有人承认书 9P1OP Xv*p  
attributable profit 可归属利润 m ifxiV  
attributable share value 可归属股份价值 8}I$'x  
Auckland Stock Exchange 奥克兰证券交易所 #3i3G(mQ  
auction 拍卖 EaO6[E  
auctioneer 拍卖商 JrJo|0Q  
audit 审计；核数 x>**;#7)  
Audit Commission 审计署 F%@A6'c  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] k$
4y9{  
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〕 }s7$7  
audit review 帐目审查 %R}qg6dL  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B{QBzx1L9c  
audited account 审计帐目；经审计的帐目 ^=GC3%  J  
audited annual account 经审计的周年帐目 5dx$HE&b)  
audited balance sheet 经审计的资产负债表 E(*0jAvO[z  
auditor 核数师；核数主任；审计师 { }:#G  
auditor's certificate 核数师证明书；审计师证明书 U\g/2dM  
auditor's report 核数师报告；审计师报告 tIWmp30S  
Aussie bond 澳元债券 0\X\izQ5  
austerity budget 紧缩预算 )1]ZtU  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 fe\mL mK9  
Australia All Ordinaries Index 澳洲所有普通股票指数 _~'=C#XI)  
Australian Dollar [AUD] 澳元 L^r#o-H<  
Australian Options Market 澳大利亚期权市场 prWk2_D;*  
Australian Securities Commission 澳洲证券事务监察委员会 LD+{o4i  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !44/sr'  
Australian Stock Exchange 澳大利亚证券交易所 j
b!x:  
Austrian Schilling [ATS] 奥地利先令 |tKsgj  
authentication 认证；鉴证 [8Y:65  
authority to purchase 委托购买证；委购书 oI?3<M^  
authorization 认可；核准；授权；授权书 &agWaf1%a  
authorization by direction 指示授权 6Pz4\uE=  
authorization by instruction 指令授权 ts,ZvY]  
authorization by warrant 令状授权 `{f}3bO7C  
authorization of unit trust 单位信托的认可 ?k+xSV  
authorized agent 指定代理人 "H=6j)Cb  
authorized capital 法定资本 {JO^tI  
authorized clerk 出市员 h\$$JeSV]  
authorized dealer 认可交易商 MR;1 2*p  
authorized financial institution 认可财务机构 J!AgBF N4  
authorized fund 认可基金 ;dkYf24  
authorized fund house 获授权的基金公司；认可基金公司 $POu\TO  
authorized institution 认可机构 A
b~3{Q]#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .8 2P(}h  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &pP;Neh;  
authorized insurer 获授权保险人；获认可承保人 z{8bvuE  
authorized investment 特准投资项目 c/:b.>W  
authorized person 获授权人 OyStqi  
authorized representative 获授权代表 0%32=k7O[  
authorized share capital 法定股本 IY_iB*T3jt  
automated quotation system 自动报价系统 sv2A-Dld  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4(#'_jS  
自动交易系统〔香港期货交易所有限公司〕 Wjo[ENHM  
automatic adjustment mechanism 自动调整机制 u]g%@3Pn  
automatic adjustment system 自动调整系统 C1V|0hu  
Automatic Clearing House 自动票据交换所 >,v`EIg  
automatic exchange rates accumulation system 自动化汇率累集系统 pf]xqhL  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 272q1~&  
automatic teller machine [ATM] 自动柜员机 A9[ F  
autopay 自动转帐 lz/8  
available assets 可用资产 >Ifr [  
available fiscal reserve 现存财政储备 ZAW^/bo<  
available profit 可用利润 B~?*?Z'  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 dhC$W!N7!  
average 平均；平均数；海损 k6;?)~.  
average basic salary 平均基本薪金 ^gN6/>]qrY  
average consumer expenditure 平均消费开支；一般消费开支 ud63f`W]4  
average cost 平均成本 $CRm3#+ ~  
average cost of land production 增辟土地平均成本 aacpM[{f  
average daily turnover 平均每日成交额 uY{|szC^2  
average daily wage rate 平均每日工资率 `oAW7q)~  
average expenditure pattern 平均开支模式 99]R$eT8  
average growth rate 平均增长率 n#cC+>*>+  
average net fixed assets 固定资产平均净值 d.[8c=$  
average of relatives 相对价格平均数 l.(v^3:X  
average price 平均价格 _1!7V3|^  
average propensity to consume 平均消费倾向；一般消费倾向 3(``#7  
average propensity to save 平均储蓄倾向；一般储蓄倾向 QpF;:YX^3  
average rate 平均率 Vk`h2BV  
average revenue 平均收入；平均收益 b k~(^!R  
average stock 平均库存；平均存货 af6M,{F  
average yearly rent 平均年租 {k(g]#pP  
avoidance of double taxation 避免双重课税 \Yy$MLs  
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 f@6QvkIa  
c& <Fr[AK  
给你加分了