一些有用的会计术语(也不知道发的地方对不对)A

A: 81hbk((  
A share Ａ股；甲类股份 7<jZ`qdq_  
abatement of tax 减税；减扣免税额 Q>R>R*1.
j  
ABN AMRO Bank N.V. 荷兰银行 : C b&v07  
above-the-line expenditure 线上项目支出；经常预算支出 b8%C*r7  
above-the-line receipt 线上项目收入；经常预算收入 K =wBpLB  
ABSA Asia Limited 南非联合亚洲有限公司 63.wL0~  
absolute change 绝对数值变更 549jWG  
absolute expenditure 实际开支 V^hE}`>z&  
absolute guideline figure 绝对准则数字 ' j6gG  
absolute interest 绝对权益 PH*\AZJCl  
absolute order of discharge 绝对破产解除令 P%#*-zCCx  
absolute profit margin 绝对利润幅度 7lS#f1E  
absolute value 实值；绝对值 ZkIgL  
absolutely vested interest 绝对既得权益 ,(.MmP`  
absorbed cost 已吸收成本；已分摊成本 ;U<rc'qE  
absorption 吸收；分摊；合并 O/.Uh`T`6  
absorption rate 吸收率；摊配率；分摊率
LY[~Os W  
ACB Finance Limited 亚洲商业财务有限公司 8[|UgI,>z  
acceptable form of reciprocity 合理的互惠条件 Up:<=Kgci  
acceptable rate 适当利率；适当汇率 ;L|uIg;.s  
acceptance agreement 承兑协议 >@YtDl8R  
acceptance for honour 参加承兑 eeHP&1= 7  
acceptor 承兑人；接受人；受票人 $t5V=}m>  
acceptor for honour 参加承兑人 TLd`1Ac  
accident insurance 意外保险 @"Z7nJX  
Accident Insurance Association of Hong Kong 香港意外保险公会 =1P6
Vk  
accident insurance scheme 意外保险计划 ?6nF~9Z'  
accident year basis 意外年度基准 w~#nYM=fP!  
accommodation 通融；贷款 Ug:\  
accommodation bill 通融票据；空头票据 d/}SAvtt  
accommodation party 汇票代发人 McoK@q;  
account balance 帐户余额；帐户结余 `;YU.*  
account book 帐簿 5OO'v07b  
account collected in advance 预收款项 n39t}`WIl  
account current book 往来帐簿 YPzU-:

3  
account of after-acquired property 事后取得的财产报告 :5/Uh/sX  
account of defaulter 拖欠帐目 s;1]tD  
account payable 应付帐款 p-%|P]&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nuoPg3Nl  
account receivable 应收帐款 PlYm&  
account receivable report 应收帐款报表 Y-'78BJk  
account statement 结单；帐单；会计财务报表 &QG6!`fK}3  
account title 帐户名称；会计科目 .))v0  
accountant's report 会计师报告 n!6Z]\8~$  
Accountant's Report Rules 会计师报告规则 wnTV|^Q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 c*`>9mv  
Accounting Arrangements 《会计安排》 ,-+"^>  
accounting basis 会计基础 MG /,==  
accounting by Official Receiver 破产管理署署长呈交的帐目 2"fO6!hh  
Accounting Circular 《会计通告》 __[xD\ES  
accounting class 会计类别 PyA&ZkX>  
accounting date 记帐日期；会计结算日期 ^1Xt]T`e  
accounting for money 款项核算 }n7th  
Accounting Officer 会计主任 bu&t'?zx!  
accounting period 会计报告期；会计期 aF|d^  
accounting policy 会计政策；会计方针 `z0{S!  
accounting practice 会计惯例 XE3'`D!  
accounting principle 会计准则 ,Rx{yf]k  
accounting record 会计记录 ?0_7?yTR/  
accounting report 会计报告 .bVmqR`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 IScRsxFb  
Accounting Society of China 中国会计学会 w#N?l!5  
accounting statement 会计报表 -o+74=E8[?  
accounting system 会计制度；会计系统 <!pQ  
accounting transaction 会计事项；帐务交易 QQe;1O  
accounting treatment 会计处理  KluA  
accounting year 会计年度 /H:I 68~  
accretion 增值；添加 KOg?FmD  
accrual 应计项目；应累算数目 [TF8'jI0  
accrual basis 应计制；权责发生制 ^uS/r#l  
accrual basis accounting 应计制会计；权责发生制会计 OG3/-K8R  
accrue 应累算；应计 q8:{Nk  
accrued benefit 应累算利益 tRw@U4=y  
accrued charges 应计费用 X%bFN  
accrued cumulative preference share dividend 应累算的累积优先股股息 0t#g}  
accrued expenses 应累算费用 ]O{u tm  
accrued interest payable 应付利息；应计未付利息 "+?Cz!i   
accrued interest receivable 应收利息；应计未收利息 fWF|,A>>b  
accrued right 累算权益 ^). )  
accruing profit 应累算的利润 }X;U|]d  
accumulated fiscal reserve 累积财政储备 qn"D#K'&(  
accumulated profit 累积利润；滚存溢利 `o79g"kxe  
accumulated reserve 累积储备 !:LJzROh  
accumulation of surplus income 累积收益盈余 4yaxl\2  
acquired assets 既得资产 T\VNqs@  
acquisition 收购；购置；取得 x90jw$\%7  
acquisition cost 购置成本 *?yJkJ"  
acquisition expenses 购置费用 1!p/6  
acquisition of 100% interest 收购全部股权 yMLOUUWa8x  
acquisition of control 取得控制权 >QHo@Zqj(  
acquisition of fixed assets 购置固定资产 Gg\G'QU  
acquisition of shell “买壳” XT,#g-oi  
acquisition price 收购价 7ou46v|m5  
act of God 天灾 VGw(6`|!  
acting partner 执事合伙人 :)jJge&^p  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;Qi }{;+  
active partner 积极参与的合伙人 ~#}Dx :HH  
active trading 交投活跃 <DH*~tLp2  
actual circulation 实际流通 i`)!X:
j  
actual cost 实际成本 tvX>{-
M  
actual expenditure 实际开支；实际支出 Fv?=Z-wk  
actual income 实际入息；实际收入；实际收益 j%<}jw[2  
actual market 现货市场 A>NsKWf{  
actual price 现货价；实际价格 XE}H3/2  
actual profit 实际利润 %o?IsIys  
actual quotation 实盘；实际价位；实际报价 Pw@olG'Ah  
actual year basis 按实际年度计算 5&CDHc7Oj  
actuals 实货 rZ_>`}O2  
actuarial investigation 精算调查  VohhQ  
actuarial principle 精算原则 ]%RNA:(F'  
actuarial report 精算师报告 P&*sB%B  
Actuarial Society of Hong Kong 香港精算学会 +VEU:1Gt  
actuarial valuation 精算师估值 )[&_scSa  
actuary 精算师 @\(vX]  
ad referendum agreement 暂定协议；有待覆核的协定 ?IX!+>.H  
ad valorem duty 从价税；按值征税 OlxX.wP  
ad valorem duty system 从价税制 Q\{x)|{$  
ad valorem fee 从价费 &"uV~AM  
ad valorem tariff 从价关税 w W$(r-  
additional allowance 额外免税额 ovf/;Q/}  
additional amount for unexpired risk 未过期风险的额外款额 WW@"Z}?k  
additional assessable profit 补加应评税利润 >+cVs:  
additional assessment 补加评税 ~9D~7UR  
additional commitment 额外承担 ^_p%Yv  
additional commitment vote 额外承担拨款 d0
er^ ~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^T4Ay=~{  
additional dependent parent allowance 供养父母额外免税额 2 Tvvq(?T  
additional provision 额外拨款 h5|.Et  
additional stamp duty 附加印花税 2aNT#J"_  
additional tax 补加税罚款；补加税款 F5gObIJtuY  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Jx-wO/  
adjudged bankrupt 被裁定破产 WVkR56  
adjudicated bankrupt 裁定破产人 iO!6}yJ*V  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ++[5q+b  
adjudication of bankruptcy 裁定破产；宣告破产 d]0
a%Xh[  
adjudication of insolvency 裁定无力偿还债务 W(
*V2<$o  
adjusted actual 经调整的实数；调整后的实数 Em13dem  
adjusted current assets 经调整的流动资产；调整后的流动资产 N~=A  
adjusted figure 经调整的数字；调整后的数额 [A~G-  
adjusted liabilities 经调整的负债；调整后的负债 icUT<@0  
adjusted loss 经调整的亏损；调整后的亏损 *QE<zt  
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 Z&!!]"I  
adjusted profit 经调整的利润；调整后的利润 j?(!^ _!m  
adjusted surplus 经调整的盈余额；调整后的盈余额 ul5|.C  
adjusted value 经调整的价值；调整后的价值 !)NidG  
adjustment 调整；修订；理算〔保险〕 ]Ql 0v"` F  
adjustment centre 调剂中心 OCyG_DLT$5  
adjustment lag 调整过程的时间差距；调整时差 !UV5zmS  
adjustment mechanism 调整机制 N:+ taz-  
adjustment of loss 亏损调整 fW0$s`  
adjustment process 调整过程；调整程序 wpPn}[a  
adjustment range 调整幅度 `T!#@&+  
administered exchange rate 受管制汇率 ;~zNqdlH  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !ZtSbOC'  
administration expenses 行政费用 V*jsq[q=  
administration fee 手续费；行政费 h.tY 'F  
administration in bankruptcy 破产管理 Q]JX`HgPaU  
administration order 遗产管理令 &hZwZgV+3  
administrator 管理人；遗产管理人 B(HT.%r^A  
administrator of the estate 遗产管理人 <"&'>?8j  
admission of debt 债项承认书 t Y1Et0  
admission of proof 接纳债权证明 &m{'nRU}c  
advance 放贷款项；垫付款项；预支款项；预付款项 8KjRCm,I  
advance account 暂支帐目；预付款帐户 )3?rXsSR  
advance compensation 预付补偿金 ysXx%k  
advance from shareholder 股东垫款 B0mLI%B  
advance pending reimbursement 预支以待日后付还 gb-{2p>}  
advanced economy 先进经济体系 AO0!liQ  
advancement 预付；预付财产 @Gjny BJ  
advances warrant 垫款令 X,fu!  
advancing 贷出 A[/I#Im7  
adverse balance 逆差 ):6-  
adverse exchange 逆汇 {E,SHh   
advertisement addressed to shareholders 在报章刊登的致股东通告 O+.*lo
 
advice for collection 托收通知书 QocQowz
 
advice of drawing 提款通知书；汇票通知书 D$Kea  
advice of payment 付款通知 W3pQ?  
Advisory Committee [Securities and Futures Commission] #V 43=  
谘询委员会〔证券及期货事务监察委员会〕 g
T1P*N;v  
Advisory Committee on Diversification 经济多元化谘询委员会 |'hLa  
affidavit 誓章；遗产申报誓章 "G?9b  
affidavit of no receipt 述明无收款的誓章 oh}^?p  
affiliate 联号；联营公司；附属公司 -@bp4Z=  
affiliated company 附属公司；联号；联营公司 VQ |^   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 p!"(s/=  
affordability 负担能力 9R]](g#  
African Development Bank [AfDB] 非洲开发银行 $iMC/Kym  
after-acquired property 事后取得的财产 ku.A|+Tn  
after-hours dealing 市后交易 ,ECAan/@  
after-tax profit 税后盈利；税后利润；税后溢利 .gD km^  
agency agreement 代理协议 Enj_tJs  
agency expenses 代理机构的开支 .|]IwyD &  
agency fee 代理费 $B _Nc*_e  
Agency Law 《代理法》 SPwPCI1?  
agent 代理人；承销人 O*7i }\{  
agent of company 公司代理人 9D4-^M:a  
agent's fee 代理人费；经纪费
!=zx  
aggregate 总计；总数；总体数字 *6*-WV6  
aggregate amount 总款额；总额 79ZxqvB\  
aggregate assets and liabilities 总体资产与负债 c4]u&tvjJ  
aggregate at constant price 按固定价格计算的总体数字 ;L6Xs_L~  
aggregate demand 总需求 L$JI43HZ  
aggregate gross position 总持仓量 .hz2&9Ow  
aggregate limit 总限额 !Cb=B  
aggregate of salaries tax 合计薪俸税 }:#dV B+  
aggregate performance 总体表现；总体业绩 0\ f-z6  
aggregate supply 总体供应 ~iTxv_\=6u  
aggregate surplus 总盈余 6Y?`=kAp  
aggregate total 整体总额 9O >z4o  
aggregate value 总值；合计价值 i>GdRG&q  
aggregated basis 合计基准 1X@b?6  
aggregated net chargeable income 合计应课税入息实额 A@ VaaX  
aggregation 合并计算；合计；总和 @l>Xnqx)  
aggregation of incomes of husband and wife 夫妇入息合并计算 8R/ *6S=&  
aggregation of property 财产的总和 TA)LPBG  
agio 差价；贴水 k^*$^;z  
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》 1X:&*a"5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment h3 @s2 fK  
《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》 ?`. XK}  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment M_&4]\PkCy  
《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》 VD;j[~/Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #]zhZW4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 W8* 2;F]  
agreement for a settlement 授产协议 QMb^&?;s  
agreement for assignment 转让协议 5bfb!7-[i  
agreement for sale 售卖协议；买卖协议 5c;En6W  
agreement for sale and purchase 买卖协议 AN10U;p/O  
agreement for the payment of interest 支付利息协议 Mo|yv[(K,  
agreement for the repayment of money 还款协议 j
sWX 6(=  
agreement of reinsurance 再保险协议 YN^jm  
Agricultural Bank of China 中国农业银行 oFyeH )!  
air passenger departure tax 飞机乘客离境税 P`2&*2,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >EBC 2WJ  
airport tax 机场税 K -E`y  
alcohol duty 酒精税 DB8s  
alienation 让与；让渡；转让 1f;or_f#k?  
alimony 生活费；赡养费 UPO^V:.R
4  
All Ordinaries Index [AOI] 所有普通股指数 ysth{[<5F3  
all risks 全险；综合险 5B|,S1b  
All Sales Record for Stock Market 《股票市场成交报告》 2FT-}w0;  
Allied Capital Resources Limited 新联财务有限公司 AfE%a-;:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 b7v dk  
allocation letter 拨款信件 =c]a {|W?  
allocation of fund 分配款项；预留款项 5mIXyg 0:  
allocation of profit 利润分配；溢利分配 sY^lQN  
allocation warrant 拨款令 Bm<^rhJ9  
allotment 分配；配股 9l l|JeNi  
allotment notice 股份配售通知；配股通知 J0qXtr%h\  
allotment of shares 股份分配 V/&o]b  
allowable 可获宽免；免税的 /s8/q2:  
allowable business loss 可扣除的营业亏损 MCd F!{  
allowable expenses 可扣税的支出 i* gKtjx  
allowance 免税额；津贴；备抵；准备金 "aA_(Ydzj  
allowance for debts 债项的免税额 :B^mV{~  
allowance for depreciation by wear and tear 耗损折旧免税额 `vX4!@Tw  
allowance for funeral expenses 殡殓费的免税额 z"qv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 w`-$-4i  
allowance for repairs and outgoings 修葺及支出方面的免税额 6`W|V+6|7  
allowance to debtor 给债务人的津贴 TU-c9"7M~  
alteration of capital 资本更改 MA"#rOcP  
alternate trustee 候补受托人 eaxfn]gV  
amalgamation 合并 fp-m.d:|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I4ctxMVP  
ambit of charges 征税范围；收费范围 3.~h6r5-  
amended valuation 经修订的估值 9 P~d:'Ib  
American Commodities Exchange 美国商品交易所 ?&\h;11T  
American Express Bank Limited 美国运通银行 tx)OJ

Y  
American Stock Exchange 美国证券交易所 #{~7G%GPY5  
amortization 摊销 |Cq8%  
amount due from banks 存放银行同业的款项 ;%!tf{Si  
amount due from banks abroad 存放海外银行同业的款项 $2is3;h  
amount due from holding companies 控股公司欠款 \ %_)_"Q  
amount due from local banks 存放本港银行同业的款项 4JSZ0:O  
amount due to banks 银行同业的存款 Kt6C43]7  
amount due to banks abroad 海外银行同业的存款 #~*XDWvIS~  
amount due to holding companies 控股公司存款 T NIst  
amount due to local banks 本港银行同业的存款 DA=qeVBg  
amount due to outport banks 外埠银行同业的存款 &58 {  
amount for note issue 发行纸币的款额 W/a,.M  
amount of bond 担保契据的款额 'tut4SwC  
amount of consideration 代价款额 :r-.r"[m-  
amount of contribution 供款数额 H}a)^90_  
amount of indebtedness 负债款额  )Oo2<:"  
amount of principal of the loan 贷款本金额 D2Vv\f  
amount of rates chargeable 应征差饷数额 pd7O`.3  
amount of share capital 股本额 t#{x?
cF  
amount of sums assured 承保款额 *{Yi}d@h(  
amount of variation 变动幅度 R@OSqEnr  
amount of vote 拨款数额 PJ0Jjoh"Y  
amount payable 应付款额 6."PS4}:  
amount receivable 应收款额 EqoASu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g@}6N.]#  
analysis 分析 _ Q{T';  
ancillary risk 附属风险 -Sp/fjlq/  
annual account 周年帐目；周年帐目报表；年度决算；年结 !6{Jq]  
annual accounting date 年结日期 j7,13,t1-  
annual allowance 每年免税额；年积金；年度津贴；年津
'#KA+?@  
annual balance 年度余额 7\f{'KL  
annual disposable income 每年可动用收入 :+<t2^)rD  
annual estimates 周年预算 EZ*t$3.T  
annual fee 年费 Dl&PL  
annual general meeting 周年大会 xg{VP7  
annual growth rate 年增率；每年增长率 f~U#z7  
annual long-term supplement 长期个案每年补助金 G~`'E&/  
annual pensionable emolument 可供计算退休金的年薪 U-1VnX9m  
annual report 年报 %kJh6J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nZ541o@t9  
annual return 周年报表；周年申报表；每年报税表格 xl|ghjn  
Annual Return Rules 《周年报表规则》 $\0TD7p  
annual review of consumer prices 每年消费物价回顾 OCwW@OC +  
annual roll-forward basis 逐年延展方式 qT"drgpi3  
annual salary 年薪 R/Tj^lM  
annual statement 年度报表；年度决算表 cB_pyX9Z  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 r)c+".0d^  
annuitant 年金受益人 ,RR;
VKj  
annuity 年金 Oe/73| >U  
annuity contract 年金合约 xSx&79Ez<*  
annuity on human life 人寿年金 pmoGudaRF  
antecedent debt 先前的债项 :&qC<UD  
ante-dated cheque 倒填日期支票 gO9'q='5l  
anticipated expenditure 预期开支 u
/;
_?zI  
anticipated net profit 预期纯利 cl@kRX<7'  
anticipated revenue 预期收入 FoQ?U=er  
anti-inflation measure 反通货膨胀措施 4v0dd p  
anti-inflationary stance 反通货膨胀立场 dZ.}j&ZH'  
apparent deficit 表面赤字 LgO i3  
apparent financial solvency 表面偿债能力 {qY3L8b  
apparent partner 表面合伙人 ?<Z)*CF)  
application for personal assessment 个人入息课税申请书 U 7EHBW  
application of fund 资金应用 H]VsOr  
application to release as liquidator and to destruct the books of accounts and documents AL(n*,  
申请免除清盘人职务及毁灭帐簿与文件 @;g`+:=  
appointed actuary 委任精算师 sE^ns\&QP=  
appointed auditor 委任核数师；委任审计师 =.VepX|?D  
appointed trustee 委任的受托人 Th.3j's  
appointer 委任人 yB 1I53E  
apportioned pro rata 按比例分摊 !?S5IGLOj  
apportionment 分配；分摊 FK-}i|di  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ful]OLV+  
apportionment formula 分摊方程式 hcd!A5  
apportionment of estate duty 遗产税的分摊 <zfO1~^  
appraisal 估价；评估 =VCi8jDkP  
appreciable growth 可观增长 /]pX8 d  
appreciable impact 显着影响
_RN/7\  
appreciable increase 可观增长 ) )fDOJ  
appreciation 增值；升值 dko[  
appreciation against other currencies 相对其他货币升值 *Ro8W-+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qw9e) `3$  
appreciation tax 增值税 9)ACgz&(  
appropriation 拨款；拨用；拨付 aIQrb  
appropriation account 拨款帐目 !&'# a  
Appropriation Bill 拨款法案 k,a,h^{}j  
appropriation-in-aid system 补助拨款办法 Lr K9F^c  
approved assets 核准资产 "1_{c *ck  
approved basket stock 认可一篮子证券 yW%&_s0  
approved budget 核准预算 >oVc5}  
approved charitable donation 认可慈善捐款 zC<'fT/rG  
approved charitable institution 认可慈善机构 M|1eqR%x-?  
approved currency 核准货币；认可货币 N5[_a/  
approved estimates 核准预算 s'R~r  
approved estimates of expenditure 核准开支预算 bMSD/L  
approved overseas insurer 核准海外保险人 8W(<q|t  
approved overseas trust company 核准海外信托公司 w g$D@E7  
approved pooled investment fund 核准汇集投资基金 V;M3z9xd  
approved provident fund scheme 认可公积金计划 l :f9Ih  
approved provision 核准拨款 7~nIaT  
approved redeemable share 核准可赎回股份 ['/;'NhdlY  
approved regional stock 认可地区性证券 V
C/R)%@%  
approved retirement scheme 认可退休金计划 hdo+Qezu:  
approved subordinated loan 核准附属贷款 }".\ 4B$n  
arbitrage 套戥；套汇；套利 tpN]evp|  
arbitrageur 套戥者；套汇者 B)(p9]q  
arbitrary amount 临时款项 nwZ[Ygl|  
arrangement 措施；安排；协定 c2tEz&=G  
arrears 欠款 ~r(g|?}P  
arrears of pay 欠付薪酬 3N(8|wh  
arrears of revenue 逾期未收税款；逾期未收的帐项 0SAG6k~x  
articles of association 组织章程；组织细则；组织章程细则 z44  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 oA(. vr  
ascertainment of profit 确定利润 *O2^{
C  
"Asia Clear" “亚洲结算系统” Se!gs>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 dL1~]Z y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _Ym&UY.u#  
Asian Development Fund [ADF] 亚洲发展基金 *O"%tp6  
Asian dollar bond 亚洲美元债券 FCsyKdM  
Asian dollar market 亚洲美元市场 wxdh?sQ  
Asian dollar rate 亚洲美元利率 v1`bDS?*Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 S/#) :,YS  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 MAsWds`bpB  
asked price 沽盘；喊价；索价；卖方报价 pkrl@jv >  
assessable income 应评税入息 e_fg s>o`(  
assessable loss 应评税亏损 },?-$eyX  
assessable profit 应评税利润 'US:Mr3  
assessable value 应评税值 aRFi0h \  
assessed profit 估定利润 ucIVVT(u  
assessed value 经评估价值 T{5M1r  
assessment 评税；评定；估价；评税单 8cYuzt]..  
assessment number 评税编号；估价编号 @c.11nfn`  
assessment of additional tax 补加税评税 $bF`PGR_  
assessment of performance 业绩评估；实绩评价 YHwVj?6W  
Assessor 评税主任 TMnT#ypf<5  
asset price bubbles 资产价格泡沫 umq$4}T'$  
asset-backed securities 具资产保证的证券
z{ Zimr  
assets accretion 资产增值 Qs#9X=6e@  
assets and liabilities 资产与负债 m)tI  
assets betterment statement 资产递增表；资产改进表 `R4W4h'I  
assets lending 实物放款；有抵押贷款 z/c
'Z#w%  
assets of the company passing on the death 死者去世时转移的公司资产 ;/6:lL  
assets pledged as security for liabilities 用作负债抵押的资产 {,n
d_3"Vq  
assets portfolio 资产投资组合 |THkS@Br  
assets price 资产价格 bTA14&&q  
assets quality 资产质素 XnNOj>!  
assets realization 资产变现 Z_eqM4{  
assets refinancing arrangement 资产再集资安排 LbtlcpF*~5  
assets securitization 资产证券化 1Ud t9$~T  
assets situated outside Hong Kong 在香港以外地方的资产 YyX^lL_  
assets stripping 削减资产；拆卖资产 i]hR7g<  
assets value 资产值 =CD:.FG.  
assignee 承让人 ;iwD/=Y  
assignment 转让；转让书；转让契 VfJX<e=k  
assignment of interest 权益转让 ss|6_H =  
assignment of letters patent and trade mark 专利证书及商标转让 VC_3ll]vr  
assignment of property 物业转让；物业转让书 ;&7qw69k  
assignment right 转让权 ;n:H6cp  
assignor 转让人 |r<.R>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 $w2[5|^S  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 juve9HaW  
associate member 附属会员 DbPBgD>Q  
associated body corporate 相联法人团体 r&j+;JM5  
associated company 相联公司；联属公司 iG;d0>Sp  
associated corporation 相联法团 9I^H)~S  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] qqO10~Xc  
公认会计师公会〔英国〕 8&`T<ECq>  
Association of Futures Exchange Brokers 香港期货经纪协会 v]d?6g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 I%VV4,I&pK  
association of underwriters 承保人组织 _3FMQY(  
assumption of control 接管 p!rGPyGC  
assurance 担保；保险；转易；转易书 >E2WZHzd2  
assurance of interest 权益的转易
u:{. Hn`  
at 19XX price 按一九ＸＸ年价格计算  t`&s  
at a discount 按赔价计算；按贴水价格计算；打折扣 .n^O)|Z
 
at a premium 按溢价计算；按升水价格计算 [8om9 Z3  
at call 通知付款；按通知 BhhK|U/  
at constant market price 按固定市价计算 .[eSKtbc)  
at constant price 按固定价格计算 FHnHhB[  
at cost 按成本计算 SbQ{ >  
at current market price 按当时市价计算；按现时市价计算 \sXmMc  
at current price 按当时价格计算；按现时价格计算 u+, jAkr  
at factor cost 按要素成本计算；按生产要素成本计算 O7L6Htya  
at money-of-the-day price 按付款当日价格计算 XQJV.SVS  
at or better 按指定或较佳价位〔买卖指令〕 }gi`?58J6  
at par 按面值计算；平价 @Z1?t%1  
at sight 见票即付 nu1w:  
at the close 按收市盘  hE?GO,  
at the opening 按开市盘 })yb   
attestation 见证；见证条款 .bY1N5=sz  
at-the-money option 平价期权 +MZ2e^\F  
attorney 受权人；受托代表人 `zvT5=*-#  
attornment 新拥有人承认书 u.xA}yVS  
attributable profit 可归属利润 _oyL*Cb  
attributable share value 可归属股份价值 oeU+?-y/b  
Auckland Stock Exchange 奥克兰证券交易所 `b,g2XA  
auction 拍卖 G@l|u  
auctioneer 拍卖商 vr]dRStr  
audit 审计；核数  :L+zUlsf  
Audit Commission 审计署 EZu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] s*A|9uf5  
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〕 4tN~UMw?  
audit review 帐目审查 "MVN/Gl  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [$Xu  
audited account 审计帐目；经审计的帐目 GQc%
OQc\  
audited annual account 经审计的周年帐目 #7E&16Fk  
audited balance sheet 经审计的资产负债表 ^LAS9K1.  
auditor 核数师；核数主任；审计师 &opH\wa  
auditor's certificate 核数师证明书；审计师证明书 Yh!\:9@(  
auditor's report 核数师报告；审计师报告 ;-P:$zw9c  
Aussie bond 澳元债券 M. UUA?d<'  
austerity budget 紧缩预算 i~M.F=I5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {
UjIxV(J  
Australia All Ordinaries Index 澳洲所有普通股票指数 N'1[t  
Australian Dollar [AUD] 澳元 ,'@ISCK^  
Australian Options Market 澳大利亚期权市场 ZBh@%A  
Australian Securities Commission 澳洲证券事务监察委员会 'XjHB!!hU  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hrtN.4p[  
Australian Stock Exchange 澳大利亚证券交易所 I[YfF  
Austrian Schilling [ATS] 奥地利先令 )-7(Hv
1  
authentication 认证；鉴证 {N8rZ[Oo  
authority to purchase 委托购买证；委购书 U S~JLJI
 
authorization 认可；核准；授权；授权书 A UO0  
authorization by direction 指示授权 9cHNwgD>v  
authorization by instruction 指令授权 N6 Cc%,  
authorization by warrant 令状授权
m]b.P,~v  
authorization of unit trust 单位信托的认可 jl|X$w  
authorized agent 指定代理人 i=+<7]Q  
authorized capital 法定资本 P24  
authorized clerk 出市员 U*#E aL  
authorized dealer 认可交易商 _[6+FdS],  
authorized financial institution 认可财务机构 FV<^q|K/(]  
authorized fund 认可基金 l[OQo|_  
authorized fund house 获授权的基金公司；认可基金公司 L``mF(R^  
authorized institution 认可机构 =dJEcC_J  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 B?>#cpWj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 75cr!+  
authorized insurer 获授权保险人；获认可承保人 &qj&WfrB,  
authorized investment 特准投资项目 E!]rh,mYK  
authorized person 获授权人 :j!_XMyT:  
authorized representative 获授权代表 wz2)seZY  
authorized share capital 法定股本 Lzb [%?  
automated quotation system 自动报价系统 So0,)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >!WBlS
y  
自动交易系统〔香港期货交易所有限公司〕 kO O~%|1CP  
automatic adjustment mechanism 自动调整机制 O#ajoE  
automatic adjustment system 自动调整系统 0DjBqh$  
Automatic Clearing House 自动票据交换所 ;{#M  
automatic exchange rates accumulation system 自动化汇率累集系统 /t2<OU9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 n@8{FoF  
automatic teller machine [ATM] 自动柜员机 qv >(  
autopay 自动转帐 !!Gi.VL
 
available assets 可用资产 {d5ur@G1  
available fiscal reserve 现存财政储备 AHg4kG  
available profit 可用利润 ?@7|Q/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ErUk>V  
average 平均；平均数；海损 .*..pf|/  
average basic salary 平均基本薪金 D}C*8s bC}  
average consumer expenditure 平均消费开支；一般消费开支 C'#)bX{  
average cost 平均成本 6j.(l4}  
average cost of land production 增辟土地平均成本 MkIO0&0O  
average daily turnover 平均每日成交额 C3 c|@7FU  
average daily wage rate 平均每日工资率 6O?Sr,  
average expenditure pattern 平均开支模式 UEb'E;  
average growth rate 平均增长率 L ~'N6  
average net fixed assets 固定资产平均净值 st^N QL  
average of relatives 相对价格平均数 Y@xeyMzE  
average price 平均价格 )qQg n]  
average propensity to consume 平均消费倾向；一般消费倾向 1+[|pXT}  
average propensity to save 平均储蓄倾向；一般储蓄倾向 3B]+]e~  
average rate 平均率 jT_Tx\k  
average revenue 平均收入；平均收益 yru}f;1  
average stock 平均库存；平均存货 n!,TBCNX  
average yearly rent 平均年租 ' =s*DL`0  
avoidance of double taxation 避免双重课税 |Szr=[  
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 im%3*bv-  
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给你加分了