一些有用的会计术语(也不知道发的地方对不对)A

A: ?S!lX[#v  
A share Ａ股；甲类股份 @ky
5XV  
abatement of tax 减税；减扣免税额 Lm'Ony^F  
ABN AMRO Bank N.V. 荷兰银行 G\TyXq_4  
above-the-line expenditure 线上项目支出；经常预算支出 e)\s0#  
above-the-line receipt 线上项目收入；经常预算收入 |U$oS2U\m  
ABSA Asia Limited 南非联合亚洲有限公司 cX1"<fD o  
absolute change 绝对数值变更 TA}gCXE e  
absolute expenditure 实际开支 9ZG.%+l  
absolute guideline figure 绝对准则数字 P 2;j>=W  
absolute interest 绝对权益 b#k$/A@  
absolute order of discharge 绝对破产解除令 n?aogdK$V  
absolute profit margin 绝对利润幅度
Abce]-E  
absolute value 实值；绝对值 `-Gs*#(/  
absolutely vested interest 绝对既得权益 Ik=KEOz  
absorbed cost 已吸收成本；已分摊成本 G?=X!up(  
absorption 吸收；分摊；合并 IcPIOCmOc  
absorption rate 吸收率；摊配率；分摊率 {Ca#{LeLk  
ACB Finance Limited 亚洲商业财务有限公司 @<},-u  
acceptable form of reciprocity 合理的互惠条件 1NN99^q
 
acceptable rate 适当利率；适当汇率 0?SdAF[:z  
acceptance agreement 承兑协议 e|AJx
n]  
acceptance for honour 参加承兑 {:od=\*R  
acceptor 承兑人；接受人；受票人 9+=U&*  
acceptor for honour 参加承兑人 fVo)# Bj
 
accident insurance 意外保险 Z'WoChjM  
Accident Insurance Association of Hong Kong 香港意外保险公会 8Z/P<u  
accident insurance scheme 意外保险计划 $CHri|  
accident year basis 意外年度基准 t 7;V`[  
accommodation 通融；贷款 $}W=O:L+D  
accommodation bill 通融票据；空头票据 v8 ggPI  
accommodation party 汇票代发人 GRO[&;d`  
account balance 帐户余额；帐户结余 l4hC>q$T  
account book 帐簿 T
hwE1M  
account collected in advance 预收款项 +Medu?K `  
account current book 往来帐簿 ![U|2x  
account of after-acquired property 事后取得的财产报告 -`iZBC50  
account of defaulter 拖欠帐目 q+e'=0BHd:  
account payable 应付帐款 e}kEh+4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 mm\J]Cc`  
account receivable 应收帐款 l5D8DvJCj  
account receivable report 应收帐款报表 `dn|nI2  
account statement 结单；帐单；会计财务报表 9dJARSUuF  
account title 帐户名称；会计科目 noOG$P#  
accountant's report 会计师报告 WJ=eV8Uk  
Accountant's Report Rules 会计师报告规则 ~e ]83?  
accounting and auditing procedure 会计与审计程序；会计与核数程序 V8`t7[r  
Accounting Arrangements 《会计安排》 VCNg`6!x  
accounting basis 会计基础 ^0ipM/Lg  
accounting by Official Receiver 破产管理署署长呈交的帐目 5Ee%!Pk  
Accounting Circular 《会计通告》 FuLP{]Y+AM  
accounting class 会计类别 @lDoMm,m'  
accounting date 记帐日期；会计结算日期 [$;6LFs
}  
accounting for money 款项核算 a%7%NN*i  
Accounting Officer 会计主任 l`~*"4|/  
accounting period 会计报告期；会计期 80&JEtRh  
accounting policy 会计政策；会计方针 ^4_.5~(  
accounting practice 会计惯例 tO)mKN+ (  
accounting principle 会计准则 &#w] 2~|  
accounting record 会计记录 vtv|H  
accounting report 会计报告 o[O-|XL_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  l}5@6;}  
Accounting Society of China 中国会计学会 iaLsIy#h  
accounting statement 会计报表 y5RcJM  
accounting system 会计制度；会计系统 b Zn:q[7  
accounting transaction 会计事项；帐务交易 ,L6d~>=41  
accounting treatment 会计处理 ]xCJ3.9  
accounting year 会计年度 #dtYa  
accretion 增值；添加 bezT\F/\  
accrual 应计项目；应累算数目 z
Vd2kuI&?  
accrual basis 应计制；权责发生制 ,<d[5;7x  
accrual basis accounting 应计制会计；权责发生制会计 i"r&CS)sT  
accrue 应累算；应计 w\:-lXw  
accrued benefit 应累算利益 z\sy~DM;>  
accrued charges 应计费用 _b&Mrd  
accrued cumulative preference share dividend 应累算的累积优先股股息 +5JCbT@y  
accrued expenses 应累算费用 o6'I%Gs  
accrued interest payable 应付利息；应计未付利息 mawomna  
accrued interest receivable 应收利息；应计未收利息 3qXOsa7  
accrued right 累算权益 F@& R"-  
accruing profit 应累算的利润 4h@jJm  
accumulated fiscal reserve 累积财政储备 68[3 /  
accumulated profit 累积利润；滚存溢利 SsIy;l  
accumulated reserve 累积储备 C5CUMYU  
accumulation of surplus income 累积收益盈余 \3-XXq  
acquired assets 既得资产 N/p9Ws  
acquisition 收购；购置；取得 m$ )yd~  
acquisition cost 购置成本 o+4/L)h  
acquisition expenses 购置费用 =;W"Pi;*  
acquisition of 100% interest 收购全部股权 j&6,%s-M`a  
acquisition of control 取得控制权 @{iws@.  
acquisition of fixed assets 购置固定资产 2E33m*C2  
acquisition of shell “买壳” jrbEJ.  
acquisition price 收购价 2?u>A3^R  
act of God 天灾 HgvgO\`]  
acting partner 执事合伙人 #=V%S 2~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Dd-
;;Y1C  
active partner 积极参与的合伙人 4v_?i@,L  
active trading 交投活跃 X^r5su?  
actual circulation 实际流通 iS&~oj_-%  
actual cost 实际成本 0#pjfc `:  
actual expenditure 实际开支；实际支出 ([R}s/)$  
actual income 实际入息；实际收入；实际收益 q#:,6HDd  
actual market 现货市场 r(y1^S9!8  
actual price 现货价；实际价格 L>5VnzSI  
actual profit 实际利润 hb9e6Cc  
actual quotation 实盘；实际价位；实际报价 }`8g0DPuD9  
actual year basis 按实际年度计算 >J_{mU  
actuals 实货 3$ cDC8  
actuarial investigation 精算调查 (#Z2  
actuarial principle 精算原则 ?VrZ
M  
actuarial report 精算师报告 S~d_SU~>`  
Actuarial Society of Hong Kong 香港精算学会 q>/# P5V  
actuarial valuation 精算师估值 S+py\z%  
actuary 精算师 l>`N+ pZ$  
ad referendum agreement 暂定协议；有待覆核的协定 Rp `JF}~o  
ad valorem duty 从价税；按值征税
?BT\)@h  
ad valorem duty system 从价税制 ]:i :QiYD  
ad valorem fee 从价费 Rp4EB:*  
ad valorem tariff 从价关税 0#lw?s
v  
additional allowance 额外免税额 7Fw`s@/%  
additional amount for unexpired risk 未过期风险的额外款额 ;>QED  
additional assessable profit 补加应评税利润 W{O:j  
additional assessment 补加评税 VgtWT`F.I  
additional commitment 额外承担 YLmzMD>  
additional commitment vote 额外承担拨款 ]as_7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E/|]xKG  
additional dependent parent allowance 供养父母额外免税额 T=35?   
additional provision 额外拨款 ;j])h!8X  
additional stamp duty 附加印花税 jY EB`&  
additional tax 补加税罚款；补加税款 &dF$:$'s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 |};]^5s9  
adjudged bankrupt 被裁定破产 mA}-hR%  
adjudicated bankrupt 裁定破产人 .yE!,^j.gB  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0* <gGC  
adjudication of bankruptcy 裁定破产；宣告破产 'c<vj jIg  
adjudication of insolvency 裁定无力偿还债务 \?c0XD  
adjusted actual 经调整的实数；调整后的实数 bq[j4xH0X  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ni*f1[sI<  
adjusted figure 经调整的数字；调整后的数额 }dw`[{cm  
adjusted liabilities 经调整的负债；调整后的负债 XIh2Y\33ys  
adjusted loss 经调整的亏损；调整后的亏损 x^Tjs<#  
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 ,oX48Wg_+  
adjusted profit 经调整的利润；调整后的利润 *T"JO|  
adjusted surplus 经调整的盈余额；调整后的盈余额 =Xh^@OR  
adjusted value 经调整的价值；调整后的价值 C=(-oI n  
adjustment 调整；修订；理算〔保险〕 J
IvVbI  
adjustment centre 调剂中心 4)BZ%1+  
adjustment lag 调整过程的时间差距；调整时差 $T{,3;kt  
adjustment mechanism 调整机制 .NcoST9a  
adjustment of loss 亏损调整 >C y  
adjustment process 调整过程；调整程序 Cbm  
adjustment range 调整幅度 vl*CU"4  
administered exchange rate 受管制汇率 V#[I/D  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7)$U>|=  
administration expenses 行政费用 0#4_vg .  
administration fee 手续费；行政费 l%\3'N]  
administration in bankruptcy 破产管理 _a@&$NEox  
administration order 遗产管理令 EW*
!_|  
administrator 管理人；遗产管理人 7Ipt~K}  
administrator of the estate 遗产管理人 '#$Y:/  
admission of debt 债项承认书 >JwdVy^  
admission of proof 接纳债权证明 <
J-bDcp  
advance 放贷款项；垫付款项；预支款项；预付款项 9 tkj:8_  
advance account 暂支帐目；预付款帐户 <GPL8D  
advance compensation 预付补偿金 J"QXu M  
advance from shareholder 股东垫款 _F>1b16:/P  
advance pending reimbursement 预支以待日后付还 BM=`zGh"  
advanced economy 先进经济体系 H .)}|  
advancement 预付；预付财产 ;tTM3W-h  
advances warrant 垫款令 wVkms  
advancing 贷出 4"1OtBU3  
adverse balance 逆差 d=V4,:=S  
adverse exchange 逆汇 jm&?;~>O  
advertisement addressed to shareholders 在报章刊登的致股东通告 9
|WBJ6  
advice for collection 托收通知书 -/|O*oZ  
advice of drawing 提款通知书；汇票通知书 - {<`Z  
advice of payment 付款通知 "Pi\I9M3  
Advisory Committee [Securities and Futures Commission] 5MV4N
[;  
谘询委员会〔证券及期货事务监察委员会〕 ^_6%dKLK  
Advisory Committee on Diversification 经济多元化谘询委员会 FP<RoA?W  
affidavit 誓章；遗产申报誓章 ms'&.u&<  
affidavit of no receipt 述明无收款的誓章 P`6 T;|VDk  
affiliate 联号；联营公司；附属公司 ,OWdp<z  
affiliated company 附属公司；联号；联营公司 ^Dhj<_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 AN
tp7ad  
affordability 负担能力 7iu?Q  
African Development Bank [AfDB] 非洲开发银行 Ag}V>i'  
after-acquired property 事后取得的财产 *-$u\?$  
after-hours dealing 市后交易 #n%?}  
after-tax profit 税后盈利；税后利润；税后溢利 cw.Uy(ks|$  
agency agreement 代理协议 0h!2--Aur  
agency expenses 代理机构的开支 .B*Yg<j  
agency fee 代理费 `%;nHQ"  
Agency Law 《代理法》 {%D!~,4Ht  
agent 代理人；承销人 Nge_ Ks  
agent of company 公司代理人 t+}@J}b  
agent's fee 代理人费；经纪费 y@]4xLB]  
aggregate 总计；总数；总体数字 xP*9UXZ4
P  
aggregate amount 总款额；总额 K+2bNKZ0  
aggregate assets and liabilities 总体资产与负债 )|,-l^lC  
aggregate at constant price 按固定价格计算的总体数字 $UW!tg*U&  
aggregate demand 总需求 G&:[G>iSm^  
aggregate gross position 总持仓量 zr@Bf!VG:  
aggregate limit 总限额 I9*o[Jp5  
aggregate of salaries tax 合计薪俸税 dvxD{UH  
aggregate performance 总体表现；总体业绩 Dntcv|%u  
aggregate supply 总体供应 qyl~*r*  
aggregate surplus 总盈余 KIn^,d0H  
aggregate total 整体总额 St,IWOmq"  
aggregate value 总值；合计价值 ^!k^=ST1J  
aggregated basis 合计基准 d|TRP,y  
aggregated net chargeable income 合计应课税入息实额 2T5@~^:7u  
aggregation 合并计算；合计；总和 /' L20aN2  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~6U@*Svk  
aggregation of property 财产的总和 I
@cKiB  
agio 差价；贴水 Rg)\o(J  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 9 U1)sPH;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment KQi9qj  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 \sHM[nF0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [ /*$?PXt  
《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》 9;dP7o  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J&^r}6D  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 lnbw-IE!  
agreement for a settlement 授产协议 ,iCd6M{  
agreement for assignment 转让协议 8"wA8l.  
agreement for sale 售卖协议；买卖协议
NrVQK}%K  
agreement for sale and purchase 买卖协议 +;#hED;8  
agreement for the payment of interest 支付利息协议 U"-mLv"|  
agreement for the repayment of money 还款协议 QC~B8]  
agreement of reinsurance 再保险协议 Wr`=P,  
Agricultural Bank of China 中国农业银行 x)G/YUv76  
air passenger departure tax 飞机乘客离境税 WP32t@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 T1PWFw\GH  
airport tax 机场税 +<:p`%  
alcohol duty 酒精税 *[ Wh9 ,H  
alienation 让与；让渡；转让 r!Eo8C  
alimony 生活费；赡养费 JC{}iG6r+  
All Ordinaries Index [AOI] 所有普通股指数 la)f\Nk  
all risks 全险；综合险 mfG|K@ODM-  
All Sales Record for Stock Market 《股票市场成交报告》 S7aSUt!  
Allied Capital Resources Limited 新联财务有限公司 N<Bi.\XC  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0J$wX yh  
allocation letter 拨款信件 zQ]IlMt  
allocation of fund 分配款项；预留款项 )~d2`1zGS  
allocation of profit 利润分配；溢利分配 "$0f.FO:i  
allocation warrant 拨款令 ;oh88,*'  
allotment 分配；配股 Iay7Fkv  
allotment notice 股份配售通知；配股通知 7bsW7;C  
allotment of shares 股份分配 HH^{,53%  
allowable 可获宽免；免税的 ~l6e&J  
allowable business loss 可扣除的营业亏损 V$q%=Sip  
allowable expenses 可扣税的支出 \_x)E]
D  
allowance 免税额；津贴；备抵；准备金 xO1d^{~^^  
allowance for debts 债项的免税额 lBQ|=  
allowance for depreciation by wear and tear 耗损折旧免税额 7azxqa5:  
allowance for funeral expenses 殡殓费的免税额 "j$}'uK<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]-x#zp;=  
allowance for repairs and outgoings 修葺及支出方面的免税额  C&e
  
allowance to debtor 给债务人的津贴 7{<F6F^P  
alteration of capital 资本更改 L@a-"(TN+
 
alternate trustee 候补受托人 CdZ;ZR  
amalgamation 合并 _rs#h)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M?nnpO  
ambit of charges 征税范围；收费范围 Pv1psKu  
amended valuation 经修订的估值 KL5rF,DME  
American Commodities Exchange 美国商品交易所 'c &Bmd40  
American Express Bank Limited 美国运通银行 [&{"1Z  
American Stock Exchange 美国证券交易所 n1sH`C[c  
amortization 摊销 \re.KB#R  
amount due from banks 存放银行同业的款项 |0qk  
amount due from banks abroad 存放海外银行同业的款项 ?erDP8  
amount due from holding companies 控股公司欠款 e6F:['j  
amount due from local banks 存放本港银行同业的款项 -3 W4  
amount due to banks 银行同业的存款 x,7axx6  
amount due to banks abroad 海外银行同业的存款 ?: meix  
amount due to holding companies 控股公司存款 YRYrR|I  
amount due to local banks 本港银行同业的存款 ,E>VYkoA  
amount due to outport banks 外埠银行同业的存款 m   
amount for note issue 发行纸币的款额 G&uj}rj  
amount of bond 担保契据的款额 P$pl  
amount of consideration 代价款额 W_DO8nX  
amount of contribution 供款数额 fi?[ e?|c@  
amount of indebtedness 负债款额 pp{);  
amount of principal of the loan 贷款本金额 1:>RQPXcWv  
amount of rates chargeable 应征差饷数额 -y/?w*Cx  
amount of share capital 股本额 -%t0'cKn,  
amount of sums assured 承保款额 +5({~2Lzvp  
amount of variation 变动幅度 ;3?M?E/$s  
amount of vote 拨款数额 [9LYR3 p  
amount payable 应付款额 #%{\59/w  
amount receivable 应收款额 r?[mn^Bo5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N{q'wep  
analysis 分析 be764do  
ancillary risk 附属风险 $ o t"Du  
annual account 周年帐目；周年帐目报表；年度决算；年结 D8dTw{C  
annual accounting date 年结日期 =riP~%_ML)  
annual allowance 每年免税额；年积金；年度津贴；年津 
#Se  
annual balance 年度余额 g Sa,A  
annual disposable income 每年可动用收入 tTmFJ5  
annual estimates 周年预算 NFa ;  
annual fee 年费 jkdNisq37  
annual general meeting 周年大会 cX=` Tl  
annual growth rate 年增率；每年增长率 sO  
annual long-term supplement 长期个案每年补助金 7}lZa~/  
annual pensionable emolument 可供计算退休金的年薪 #mM&CscE  
annual report 年报 ! \gRXP}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I{Kc{MXn  
annual return 周年报表；周年申报表；每年报税表格 T.|0;Eb  
Annual Return Rules 《周年报表规则》 -e)bq:T  
annual review of consumer prices 每年消费物价回顾 z44uhRh  
annual roll-forward basis 逐年延展方式 %fyb?6?Y  
annual salary 年薪 PIrUls0}  
annual statement 年度报表；年度决算表 K9P"ncMt  
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 c]"B)I1L  
annuitant 年金受益人 hZ#tB  
annuity 年金 Pw7'6W1  
annuity contract 年金合约 G|MDo|q]  
annuity on human life 人寿年金 <.' cCY  
antecedent debt 先前的债项 L.Lt9W2fi  
ante-dated cheque 倒填日期支票 RSi0IfG5  
anticipated expenditure 预期开支 :E^B~ OuL  
anticipated net profit 预期纯利 m3XH3FgKz  
anticipated revenue 预期收入 -'0AV,{Z  
anti-inflation measure 反通货膨胀措施 zbi
  
anti-inflationary stance 反通货膨胀立场 i&30n#  
apparent deficit 表面赤字 'wZy: c  
apparent financial solvency 表面偿债能力 bOFLI#p&  
apparent partner 表面合伙人 2lSM`cw  
application for personal assessment 个人入息课税申请书 XH2SEeh  
application of fund 资金应用 .J@[v  
application to release as liquidator and to destruct the books of accounts and documents '|/_='  
申请免除清盘人职务及毁灭帐簿与文件 4l1=l#\S  
appointed actuary 委任精算师 o"FX+17  
appointed auditor 委任核数师；委任审计师 FKx9$B  
appointed trustee 委任的受托人 qB39\j  
appointer 委任人 WV@Tm$
r  
apportioned pro rata 按比例分摊 Q)@1:(V/  
apportionment 分配；分摊 9j2I6lGQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &KvevPF  
apportionment formula 分摊方程式 2%qn!+.  
apportionment of estate duty 遗产税的分摊 9e)+<H  
appraisal 估价；评估 
0C p}  
appreciable growth 可观增长 y;Zfz~z  
appreciable impact 显着影响 0oJ^a^|  
appreciable increase 可观增长 CU;nrd"  
appreciation 增值；升值 yUSB{DLpla  
appreciation against other currencies 相对其他货币升值  ke#;1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #rpqt{ml  
appreciation tax 增值税 Wi5|9  
appropriation 拨款；拨用；拨付 xI4I1"/  
appropriation account 拨款帐目 p<zXuocQ  
Appropriation Bill 拨款法案 i-FUAR  
appropriation-in-aid system 补助拨款办法 Q kZM(pG  
approved assets 核准资产 IeB6r+4|  
approved basket stock 认可一篮子证券 :|M/+XPu  
approved budget 核准预算 5y3TlR  
approved charitable donation 认可慈善捐款 q-G|@6O  
approved charitable institution 认可慈善机构 ?R]y}6P$  
approved currency 核准货币；认可货币 zn ?;>Bl  
approved estimates 核准预算 tvOAN|+F  
approved estimates of expenditure 核准开支预算 9f^PR|F  
approved overseas insurer 核准海外保险人 |3,V%>z  
approved overseas trust company 核准海外信托公司
k2uiu  
approved pooled investment fund 核准汇集投资基金 8-"5|pNc  
approved provident fund scheme 认可公积金计划 ]pV1T  
approved provision 核准拨款 [/Z'OV"tU
 
approved redeemable share 核准可赎回股份 E)JyKm.  
approved regional stock 认可地区性证券 0Ad~!Y+1  
approved retirement scheme 认可退休金计划 <gdgcvd  
approved subordinated loan 核准附属贷款 unnx#e]  
arbitrage 套戥；套汇；套利 ?a>7=)%AH  
arbitrageur 套戥者；套汇者 ' f$L  
arbitrary amount 临时款项 z>33O5U  
arrangement 措施；安排；协定 &fSc{/  
arrears 欠款 5; PXF  
arrears of pay 欠付薪酬 ARdGh_yJ&  
arrears of revenue 逾期未收税款；逾期未收的帐项 nbASpa(  
articles of association 组织章程；组织细则；组织章程细则 _`_IUuj$E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vif8{S  
ascertainment of profit 确定利润 KKjxg7{K  
"Asia Clear" “亚洲结算系统” E^ok`wfO  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~y
2)&x  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 eq~c  
Asian Development Fund [ADF] 亚洲发展基金 Yb
\\ w<@g  
Asian dollar bond 亚洲美元债券 'n[+r}3  
Asian dollar market 亚洲美元市场 =*g$#l4  
Asian dollar rate 亚洲美元利率 Yv
>BOK  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7p.h{F'A  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 zZ9<4"CIk  
asked price 沽盘；喊价；索价；卖方报价 k9)u3  
assessable income 应评税入息 So=nB} b[?  
assessable loss 应评税亏损 'dc+M9u)_q  
assessable profit 应评税利润 @mx$sNDkL  
assessable value 应评税值 $}nh[@  
assessed profit 估定利润 S&3X~jD(1  
assessed value 经评估价值 8b(1ut{  
assessment 评税；评定；估价；评税单 ;}WtJ&y=M  
assessment number 评税编号；估价编号 u\XkXS`  
assessment of additional tax 补加税评税 v1nQs='  
assessment of performance 业绩评估；实绩评价 @?Gw|bP  
Assessor 评税主任 n#>.\F  
asset price bubbles 资产价格泡沫 4Oy.,MDQP  
asset-backed securities 具资产保证的证券 )[^y t0%  
assets accretion 资产增值 ;tp]^iB#  
assets and liabilities 资产与负债 m-ph}  
assets betterment statement 资产递增表；资产改进表 OK-sT7But  
assets lending 实物放款；有抵押贷款 A~SL5h  
assets of the company passing on the death 死者去世时转移的公司资产 * -KJh_  
assets pledged as security for liabilities 用作负债抵押的资产 ]
)V2}gH  
assets portfolio 资产投资组合 f6B-~x<l  
assets price 资产价格 2f19W# '0  
assets quality 资产质素 /
o~qC<7  
assets realization 资产变现 .Iwur;/\  
assets refinancing arrangement 资产再集资安排 >gk z4.*  
assets securitization 资产证券化 IvTzPPP  
assets situated outside Hong Kong 在香港以外地方的资产 RCBf;$O  
assets stripping 削减资产；拆卖资产 O3kg  
assets value 资产值 7uPZuXHxcu  
assignee 承让人 0]T.Lh$3  
assignment 转让；转让书；转让契 U*3AM_w  
assignment of interest 权益转让 F qeV3N  
assignment of letters patent and trade mark 专利证书及商标转让 <NG/i i=  
assignment of property 物业转让；物业转让书 &8<<!#ob  
assignment right 转让权 p)B33ZzC  
assignor 转让人 4$ Dt8!p0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 M{?zvq?d  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 erx5j\  
associate member 附属会员 J~Cc9"(  
associated body corporate 相联法人团体 w9RF2J  
associated company 相联公司；联属公司 T'
ED$}N>~  
associated corporation 相联法团 ;,1=zhKU.  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] I|,pE**T  
公认会计师公会〔英国〕 }p~OCW!  
Association of Futures Exchange Brokers 香港期货经纪协会 +|y*
}bG  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #D+7TWDwNt  
association of underwriters 承保人组织 %#~((m1  
assumption of control 接管 M.>^{n$ z  
assurance 担保；保险；转易；转易书 &v^!y=Bt  
assurance of interest 权益的转易 'X7%35Y  
at 19XX price 按一九ＸＸ年价格计算 !z11" c  
at a discount 按赔价计算；按贴水价格计算；打折扣 t, U) ~wi  
at a premium 按溢价计算；按升水价格计算 v" }WP34  
at call 通知付款；按通知 !^m%O0DT  
at constant market price 按固定市价计算 XC[]E)8  
at constant price 按固定价格计算 pO%{'%RA  
at cost 按成本计算 aaDP9FW9e  
at current market price 按当时市价计算；按现时市价计算 L7'%;?Z  
at current price 按当时价格计算；按现时价格计算 gtiEhCF2W  
at factor cost 按要素成本计算；按生产要素成本计算 lT2 4JhJ#  
at money-of-the-day price 按付款当日价格计算 |]`hXr  
at or better 按指定或较佳价位〔买卖指令〕 ! Tx
&vtq  
at par 按面值计算；平价 U{6oLqwq3Y  
at sight 见票即付 33Jd!orXU  
at the close 按收市盘 i AdGgK  
at the opening 按开市盘 &FSmqE;@^  
attestation 见证；见证条款 9Ycn0  
at-the-money option 平价期权 57wFf-P  
attorney 受权人；受托代表人 v??TJ^1  
attornment 新拥有人承认书 $ a?  
attributable profit 可归属利润 nq"evD5  
attributable share value 可归属股份价值 {C3U6kKs;R  
Auckland Stock Exchange 奥克兰证券交易所 o*">KqU`b  
auction 拍卖 jMM$d,7B  
auctioneer 拍卖商 cHx%Nd\  
audit 审计；核数 'OwyyPBF  
Audit Commission 审计署 rL

U'*}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] dBSbu=^$)  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 NYwR2oX  
audit review 帐目审查 y<pnp?x4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q2hFOm  
audited account 审计帐目；经审计的帐目 3iRA$C-p  
audited annual account 经审计的周年帐目 %Y]=1BRk}  
audited balance sheet 经审计的资产负债表 {:Aw_z:'  
auditor 核数师；核数主任；审计师 /kgeV4]zR  
auditor's certificate 核数师证明书；审计师证明书 =<c#owe:m  
auditor's report 核数师报告；审计师报告 F>zl9Vi<  
Aussie bond 澳元债券 5;\gJf  
austerity budget 紧缩预算 fmfTSN(Q~`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9i5tVOhE  
Australia All Ordinaries Index 澳洲所有普通股票指数 >@_im6  
Australian Dollar [AUD] 澳元 :IMdN}(L  
Australian Options Market 澳大利亚期权市场 Ot
J\T/q,  
Australian Securities Commission 澳洲证券事务监察委员会 aZ Xmlq  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Df4+^B,1  
Australian Stock Exchange 澳大利亚证券交易所 L[g0&b%%-  
Austrian Schilling [ATS] 奥地利先令 FdzNE  
authentication 认证；鉴证 Ml?~ |_  
authority to purchase 委托购买证；委购书 lx |5?P  
authorization 认可；核准；授权；授权书  7I=C+  
authorization by direction 指示授权 ,HB2hHD  
authorization by instruction 指令授权 3*ixlO:qGk  
authorization by warrant 令状授权 zce`\ /:  
authorization of unit trust 单位信托的认可 !}f1`/   
authorized agent 指定代理人 \25/$Ae}c  
authorized capital 法定资本 ~YP Jez  
authorized clerk 出市员 fB1TFtAh  
authorized dealer 认可交易商 1PH:\0}  
authorized financial institution 认可财务机构 ^T5X)Nu{=C  
authorized fund 认可基金 dY7'OAUyVl  
authorized fund house 获授权的基金公司；认可基金公司 P 1XK*GZ  
authorized institution 认可机构 Ea6 &~"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6e,xDr  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %" D%:  
authorized insurer 获授权保险人；获认可承保人 O`G/=/GZ  
authorized investment 特准投资项目 |re}6#TgcT  
authorized person 获授权人 j;b42G~p  
authorized representative 获授权代表 ~y HU^5D  
authorized share capital 法定股本 r]@0eb   
automated quotation system 自动报价系统 B* kcNlW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;-P)
m  
自动交易系统〔香港期货交易所有限公司〕 dCyqvg6u  
automatic adjustment mechanism 自动调整机制 \Ig68dFf%  
automatic adjustment system 自动调整系统 &;yH@@Z  
Automatic Clearing House 自动票据交换所 sm,VYYs  
automatic exchange rates accumulation system 自动化汇率累集系统 gTl<wo +  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ncu`vYI.  
automatic teller machine [ATM] 自动柜员机 e^p +1-B  
autopay 自动转帐 W>_]dPBS/  
available assets 可用资产 j#r6b]k(Hv  
available fiscal reserve 现存财政储备 Hy.AyU|L  
available profit 可用利润 &LO"g0w  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 N`iwC!  
average 平均；平均数；海损 q<y#pL=k"*  
average basic salary 平均基本薪金 PyVC}dUAX  
average consumer expenditure 平均消费开支；一般消费开支 6E(Qx~iL  
average cost 平均成本 4iAZ+l5&  
average cost of land production 增辟土地平均成本 !+>v[(OzM  
average daily turnover 平均每日成交额 :NJ_n6E  
average daily wage rate 平均每日工资率 :B3[:Mp
L}  
average expenditure pattern 平均开支模式 Q!- 0xlx  
average growth rate 平均增长率 *e
I)Z=8  
average net fixed assets 固定资产平均净值 A.<H>=Z#O  
average of relatives 相对价格平均数 `&\Q +W  
average price 平均价格 \(226^|j  
average propensity to consume 平均消费倾向；一般消费倾向 dS^T$sz.co  
average propensity to save 平均储蓄倾向；一般储蓄倾向 !It`+0S b  
average rate 平均率 Lg8nj< TF  
average revenue 平均收入；平均收益 SJD@&m%?[  
average stock 平均库存；平均存货 4tL<q_  
average yearly rent 平均年租 U*90m~)  
avoidance of double taxation 避免双重课税 ]7-&V-Ct*  
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 ySI~{YVM  
J2uZmEt  
给你加分了