一些有用的会计术语(也不知道发的地方对不对)A

A: Wb
4{*~  
A share Ａ股；甲类股份 Fxx2vTV4ag  
abatement of tax 减税；减扣免税额 \RyA}P5S  
ABN AMRO Bank N.V. 荷兰银行 -wMW@:M_  
above-the-line expenditure 线上项目支出；经常预算支出 b)^ZiRW``  
above-the-line receipt 线上项目收入；经常预算收入 u?Mu*r?  
ABSA Asia Limited 南非联合亚洲有限公司 HWOs@!cL  
absolute change 绝对数值变更 [qMdOY%jx  
absolute expenditure 实际开支 ?4Juw?  
absolute guideline figure 绝对准则数字 2_b'mepV  
absolute interest 绝对权益 ~(^*?(Z  
absolute order of discharge 绝对破产解除令 K/m)f#  
absolute profit margin 绝对利润幅度 u@u.N2H
.%  
absolute value 实值；绝对值 )uuEOF"w  
absolutely vested interest 绝对既得权益 X$Vz  
absorbed cost 已吸收成本；已分摊成本 fO!O"D5  
absorption 吸收；分摊；合并 )'`AX\  
absorption rate 吸收率；摊配率；分摊率 1?#9Kj{ql  
ACB Finance Limited 亚洲商业财务有限公司 -8 =u{n  
acceptable form of reciprocity 合理的互惠条件 q'@Ei4  
acceptable rate 适当利率；适当汇率 eE`1;13;  
acceptance agreement 承兑协议 $: m87cR~  
acceptance for honour 参加承兑 y$V)^-U>fw  
acceptor 承兑人；接受人；受票人 /Py>HzRE:  
acceptor for honour 参加承兑人 '?3z6%
 
accident insurance 意外保险 pt
ni'W3  
Accident Insurance Association of Hong Kong 香港意外保险公会 lA-!~SM v"  
accident insurance scheme 意外保险计划 ey\{C`(__y  
accident year basis 意外年度基准 UZXcKl>u  
accommodation 通融；贷款 8'WMsp
X  
accommodation bill 通融票据；空头票据 f<altz_\q  
accommodation party 汇票代发人 rtmt3  
account balance 帐户余额；帐户结余 15o *r  
account book 帐簿 ,Ysl$^\  
account collected in advance 预收款项 ,T*_mDVY  
account current book 往来帐簿 VD3MJ8!w  
account of after-acquired property 事后取得的财产报告 %7d@+ .  
account of defaulter 拖欠帐目 3b\8907  
account payable 应付帐款 mCNf]Y
z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 33*d/%N9  
account receivable 应收帐款 aX'g9E
 
account receivable report 应收帐款报表 ww t()  
account statement 结单；帐单；会计财务报表 ^H6d;n  
account title 帐户名称；会计科目 #Y>%Dr&  
accountant's report 会计师报告 VSpt&19  
Accountant's Report Rules 会计师报告规则 wW! r}I#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 X+E\]X2  
Accounting Arrangements 《会计安排》 Dke($Jr{  
accounting basis 会计基础 V0 +k3H  
accounting by Official Receiver 破产管理署署长呈交的帐目 + >gbZ-S  
Accounting Circular 《会计通告》 nf.:
5I.  
accounting class 会计类别 @))}\:  
accounting date 记帐日期；会计结算日期 qTh='~m4[  
accounting for money 款项核算 ka)LK@p6  
Accounting Officer 会计主任 eGe[sv"k  
accounting period 会计报告期；会计期 6#x)W  
accounting policy 会计政策；会计方针 ~73i^3yf  
accounting practice 会计惯例 <kXV1@>  
accounting principle 会计准则 &Pg-|Ql  
accounting record 会计记录 K&IrTA j}  
accounting report 会计报告 jw(>@SXz  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 26#Jhb E+  
Accounting Society of China 中国会计学会 /
.kna4k  
accounting statement 会计报表 nHA`B.:B  
accounting system 会计制度；会计系统 :e<`U~8m  
accounting transaction 会计事项；帐务交易 Tb0;Mbr  
accounting treatment 会计处理 Lr?4Y  
accounting year 会计年度 t-7[Mk9@  
accretion 增值；添加 eMl]td rI  
accrual 应计项目；应累算数目 ^c0$pqZ}r  
accrual basis 应计制；权责发生制 y.*=Ww+  
accrual basis accounting 应计制会计；权责发生制会计 kuj12  
accrue 应累算；应计 KjwY'aYwr:  
accrued benefit 应累算利益 '0_j{ig  
accrued charges 应计费用 -M
i}yi  
accrued cumulative preference share dividend 应累算的累积优先股股息 Op/79]$  
accrued expenses 应累算费用 H(N
T|  
accrued interest payable 应付利息；应计未付利息 5hH6G  
accrued interest receivable 应收利息；应计未收利息 AXh3LA  
accrued right 累算权益 L740s[,`o#  
accruing profit 应累算的利润 60aKT:KLC_  
accumulated fiscal reserve 累积财政储备 ,8=`*  
accumulated profit 累积利润；滚存溢利 yw*mA1v  
accumulated reserve 累积储备 &<w[4z\  
accumulation of surplus income 累积收益盈余 f*T)*R_  
acquired assets 既得资产 Y( $Ji12  
acquisition 收购；购置；取得 Y!= k  
acquisition cost 购置成本 29iIG 'N  
acquisition expenses 购置费用 gF,[u  
acquisition of 100% interest 收购全部股权 !&a;P,_Fb  
acquisition of control 取得控制权 Z]aK'  
acquisition of fixed assets 购置固定资产 aq0iNbv@  
acquisition of shell “买壳” s@ 20#D  
acquisition price 收购价 ^?s~Fk_V  
act of God 天灾 ~C"k$;(n  
acting partner 执事合伙人 N$,/Q9h^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;N$
0)2w  
active partner 积极参与的合伙人 &8Jg9#  
active trading 交投活跃 9o`7Kc/g  
actual circulation 实际流通 (,Ja  
actual cost 实际成本 qF{DArc  
actual expenditure 实际开支；实际支出 ;naq-%'Sg  
actual income 实际入息；实际收入；实际收益 NlF0\+h  
actual market 现货市场 rWFcIh5  
actual price 现货价；实际价格 {7=WU4$  
actual profit 实际利润 'ybth
 
actual quotation 实盘；实际价位；实际报价 $W/+nmb)@K  
actual year basis 按实际年度计算 ."IJmv  
actuals 实货 aVQSN  
actuarial investigation 精算调查 xI@$aTGq  
actuarial principle 精算原则 A{aw< P|+  
actuarial report 精算师报告 (aJP: ^  
Actuarial Society of Hong Kong 香港精算学会 :>P4L,Da]  
actuarial valuation 精算师估值 8Q^6ibE  
actuary 精算师 +^4BO`   
ad referendum agreement 暂定协议；有待覆核的协定 5oU`[&=Ob  
ad valorem duty 从价税；按值征税 9|N"@0<B  
ad valorem duty system 从价税制 R81{<q'%X  
ad valorem fee 从价费 5@+4
 
ad valorem tariff 从价关税 =&q-[JW  
additional allowance 额外免税额 FJ{,=@  
additional amount for unexpired risk 未过期风险的额外款额 zNV!@Yr  
additional assessable profit 补加应评税利润 z/Ns5  
additional assessment 补加评税 >~5lYD  
additional commitment 额外承担 g|K6iY  
additional commitment vote 额外承担拨款 Z;GIlgK9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 80?6I%UB<  
additional dependent parent allowance 供养父母额外免税额 .:{h{@a  
additional provision 额外拨款 r=~WMDCz@  
additional stamp duty 附加印花税 4{;8:ax&w  
additional tax 补加税罚款；补加税款 %NT`C9][  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1p7cv~#95  
adjudged bankrupt 被裁定破产 'dIX=/RZ  
adjudicated bankrupt 裁定破产人 v[{8G^Z}54  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >d8x<|D  
adjudication of bankruptcy 裁定破产；宣告破产 b^[W_y  
adjudication of insolvency 裁定无力偿还债务 *L%6qxl`V  
adjusted actual 经调整的实数；调整后的实数 %RQC9!  
adjusted current assets 经调整的流动资产；调整后的流动资产 x">W u2  
adjusted figure 经调整的数字；调整后的数额 m]FaEQVoE  
adjusted liabilities 经调整的负债；调整后的负债 [j)\v^m  
adjusted loss 经调整的亏损；调整后的亏损 .M9d*qp`S  
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 }+91s'/c  
adjusted profit 经调整的利润；调整后的利润 >=-GD2WK  
adjusted surplus 经调整的盈余额；调整后的盈余额 h4CTTe)  
adjusted value 经调整的价值；调整后的价值 =tr1*s{  
adjustment 调整；修订；理算〔保险〕 bQ-Gp;]  
adjustment centre 调剂中心 E`Jp(gK9F  
adjustment lag 调整过程的时间差距；调整时差 &W=V%t>Z  
adjustment mechanism 调整机制 <w0NPrS]  
adjustment of loss 亏损调整 -{X<*P4p  
adjustment process 调整过程；调整程序 #XTY7,@P  
adjustment range 调整幅度 [3O^0-:6E  
administered exchange rate 受管制汇率 $Wit17j  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?EI'^xg  
administration expenses 行政费用 ~ X-)_zH  
administration fee 手续费；行政费 p?+lAbe6H  
administration in bankruptcy 破产管理 Sa3I?+  
administration order 遗产管理令 B{7Kzwh;  
administrator 管理人；遗产管理人 1.# |QX  
administrator of the estate 遗产管理人 "?apgx 6  
admission of debt 债项承认书 j5L)N  
admission of proof 接纳债权证明 T4OguP=  
advance 放贷款项；垫付款项；预支款项；预付款项 tg.|$n  
advance account 暂支帐目；预付款帐户 %55@3)V8Rf  
advance compensation 预付补偿金 <eB<^ &nd  
advance from shareholder 股东垫款 _W)`cr  
advance pending reimbursement 预支以待日后付还 4$yV
%[j  
advanced economy 先进经济体系 TZ?Os4+  
advancement 预付；预付财产 g%`i=s&N%  
advances warrant 垫款令 d"#gO,H0  
advancing 贷出 C%giv9a  
adverse balance 逆差 -Y*VgoK%  
adverse exchange 逆汇 u~s Sk  
advertisement addressed to shareholders 在报章刊登的致股东通告 iO!27y  
advice for collection 托收通知书 tIq>Oojdx  
advice of drawing 提款通知书；汇票通知书 *)limqe3"$  
advice of payment 付款通知 ?h/xAl  
Advisory Committee [Securities and Futures Commission] e8$l0gzaD  
谘询委员会〔证券及期货事务监察委员会〕 drW~)6Lr@  
Advisory Committee on Diversification 经济多元化谘询委员会 KK?Zm_  
affidavit 誓章；遗产申报誓章 9mam ~)_ |  
affidavit of no receipt 述明无收款的誓章 r& vFikIz  
affiliate 联号；联营公司；附属公司 IQ ){(Y  
affiliated company 附属公司；联号；联营公司 nD7|8,
'  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 gks ==|s.  
affordability 负担能力 bf& }8I$  
African Development Bank [AfDB] 非洲开发银行 _p\629`  
after-acquired property 事后取得的财产 kmryu
=  
after-hours dealing 市后交易 =EQJqj1T  
after-tax profit 税后盈利；税后利润；税后溢利 i.3
cj1  
agency agreement 代理协议 #@9)h  
agency expenses 代理机构的开支 !X^Hi=aV  
agency fee 代理费 :6XguU  
Agency Law 《代理法》 /\na;GI$  
agent 代理人；承销人 M70c{s`w5  
agent of company 公司代理人 94\t1fE  
agent's fee 代理人费；经纪费 vt//)*(.$  
aggregate 总计；总数；总体数字 ujU=JlJ7dl  
aggregate amount 总款额；总额 g %f*ofb  
aggregate assets and liabilities 总体资产与负债 &J_Z~^  
aggregate at constant price 按固定价格计算的总体数字 YRPm^kW  
aggregate demand 总需求 7 _`L$<-n  
aggregate gross position 总持仓量 J , V  
aggregate limit 总限额 pgT9hle/  
aggregate of salaries tax 合计薪俸税 [`d$X^<y;  
aggregate performance 总体表现；总体业绩 p8Iw!HE  
aggregate supply 总体供应 7_-w_"X  
aggregate surplus 总盈余 0axxQ!Ivx  
aggregate total 整体总额 #kyl?E  
aggregate value 总值；合计价值 oBr.S_Qe  
aggregated basis 合计基准 }^9]jSq5  
aggregated net chargeable income 合计应课税入息实额 ][,4,?T7  
aggregation 合并计算；合计；总和 BT]ua]T+  
aggregation of incomes of husband and wife 夫妇入息合并计算 0
o;O`/x  
aggregation of property 财产的总和 'l~6ErBSg  
agio 差价；贴水 oh6B3>>+  
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》 :-?Ct  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Z,K7Ot0  
《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》 (:5G#?6,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9qK
zS<"h  
《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》 [QT1Ju64  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Wt^|BjbB4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -_NC%iN#C  
agreement for a settlement 授产协议 =VNSiK>F  
agreement for assignment 转让协议 Y2C9(Zk U  
agreement for sale 售卖协议；买卖协议 b.s9p7:J  
agreement for sale and purchase 买卖协议 3t)v%S|k  
agreement for the payment of interest 支付利息协议 hrbo:8SL  
agreement for the repayment of money 还款协议 Ow3P-UzU3  
agreement of reinsurance 再保险协议 p,F^0OU2}:  
Agricultural Bank of China 中国农业银行 <\" .L  
air passenger departure tax 飞机乘客离境税 (zG.aaz*C  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5!Bktgk.  
airport tax 机场税 Z

U^IH9  
alcohol duty 酒精税 n 6{2]&sd  
alienation 让与；让渡；转让 MM?`voj~`p  
alimony 生活费；赡养费 Y>BP?l  
All Ordinaries Index [AOI] 所有普通股指数 6-B 9na  
all risks 全险；综合险 G/vC~6x  
All Sales Record for Stock Market 《股票市场成交报告》 m#f{]+6U  
Allied Capital Resources Limited 新联财务有限公司 z%1{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 9I`Y-D  
allocation letter 拨款信件 P}V=*g
  
allocation of fund 分配款项；预留款项 k;I &.H  
allocation of profit 利润分配；溢利分配 Tr& }$kird  
allocation warrant 拨款令 *#y;8  
allotment 分配；配股 JqCc;Cbd  
allotment notice 股份配售通知；配股通知 /-4$7qd  
allotment of shares 股份分配 oE?QnH3R  
allowable 可获宽免；免税的 3xNMPm  
allowable business loss 可扣除的营业亏损 S:q$?$  
allowable expenses 可扣税的支出 [3N[i(Wlk  
allowance 免税额；津贴；备抵；准备金 /R
T%0!  
allowance for debts 债项的免税额 B@O@1?c[  
allowance for depreciation by wear and tear 耗损折旧免税额 vMla'5|l  
allowance for funeral expenses 殡殓费的免税额 NOt@M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 iWE)<h  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~9=aT1S|  
allowance to debtor 给债务人的津贴 w8iR|TV  
alteration of capital 资本更改 ]X
eO0Y  
alternate trustee 候补受托人 C5W>W4EM  
amalgamation 合并 |.P/:e9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Fl3#D7K  
ambit of charges 征税范围；收费范围 WKmbNvN^  
amended valuation 经修订的估值 K>2#UzW  
American Commodities Exchange 美国商品交易所 
Xf d*D  
American Express Bank Limited 美国运通银行 ,e`'4H  
American Stock Exchange 美国证券交易所 ifK%6o6  
amortization 摊销 ~]'pY  
amount due from banks 存放银行同业的款项 !:CJPM6j3  
amount due from banks abroad 存放海外银行同业的款项 jN0k9O>  
amount due from holding companies 控股公司欠款 %O%=rUD  
amount due from local banks 存放本港银行同业的款项 pFsc}R/0/8  
amount due to banks 银行同业的存款 ir16   
amount due to banks abroad 海外银行同业的存款 }LP!)|E  
amount due to holding companies 控股公司存款 O7t(,uox3y  
amount due to local banks 本港银行同业的存款 Vp}
^NNYf  
amount due to outport banks 外埠银行同业的存款 k+^'?D--'P  
amount for note issue 发行纸币的款额 GiFXX  
amount of bond 担保契据的款额 KCuGu}  
amount of consideration 代价款额 B*1W`f  
amount of contribution 供款数额 ZJ,cQ+fn  
amount of indebtedness 负债款额 Thr*^0$C  
amount of principal of the loan 贷款本金额 {g6Qv-  
amount of rates chargeable 应征差饷数额 8K9$,Ii  
amount of share capital 股本额 Ucdj4[/,h  
amount of sums assured 承保款额 ;WU<CKYG*  
amount of variation 变动幅度 >dzsQ^Nj  
amount of vote 拨款数额 AeuX Qt  
amount payable 应付款额 (08I  
amount receivable 应收款额 ,#]t$mzbQ(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j'0r'  
analysis 分析 ?7MqeR4/E  
ancillary risk 附属风险 =Gk/k}1  
annual account 周年帐目；周年帐目报表；年度决算；年结 \5)htL1F  
annual accounting date 年结日期 :_kAl? eJ  
annual allowance 每年免税额；年积金；年度津贴；年津 ]i*](UQ  
annual balance 年度余额 ,`A?!.K$  
annual disposable income 每年可动用收入 " =] -%B  
annual estimates 周年预算 *&Lq!rFS  
annual fee 年费 Cx_Q:6T  
annual general meeting 周年大会 p4K.NdUH  
annual growth rate 年增率；每年增长率 o4b~4h{%  
annual long-term supplement 长期个案每年补助金 EGq;7l6u&?  
annual pensionable emolument 可供计算退休金的年薪 nqVZqX@oE  
annual report 年报 ~z5R{;Nbz|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8>WVodv  
annual return 周年报表；周年申报表；每年报税表格 fV:4#j  
Annual Return Rules 《周年报表规则》 D4JLtB'=  
annual review of consumer prices 每年消费物价回顾 TXXy\$  
annual roll-forward basis 逐年延展方式 VOTv?V
f  
annual salary 年薪 7OCwG~_^  
annual statement 年度报表；年度决算表 A'&n5)tb  
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 Mwp$  
annuitant 年金受益人 4*.K'(S5fx  
annuity 年金 B[4pX +f  
annuity contract 年金合约 {<>K]P~wD  
annuity on human life 人寿年金 sOCs
13A"  
antecedent debt 先前的债项 Va V
N  
ante-dated cheque 倒填日期支票 in`aGFQO  
anticipated expenditure 预期开支 )6KMHG  
anticipated net profit 预期纯利
wd(Hv  
anticipated revenue 预期收入 !R-z%  
anti-inflation measure 反通货膨胀措施 s@hRqGd:  
anti-inflationary stance 反通货膨胀立场 YC_5YY(k  
apparent deficit 表面赤字 !QI\Fz?  
apparent financial solvency 表面偿债能力 bI.t<;  
apparent partner 表面合伙人 ^D`v3d  
application for personal assessment 个人入息课税申请书 W1B)]IHc  
application of fund 资金应用 KOz(TZ?u  
application to release as liquidator and to destruct the books of accounts and documents 8X|r4otn4  
申请免除清盘人职务及毁灭帐簿与文件 b1XRC`Gy  
appointed actuary 委任精算师 *+'2?*  
appointed auditor 委任核数师；委任审计师 u]+~VT1C,3  
appointed trustee 委任的受托人 7pA/   
appointer 委任人 I\
~G|B  
apportioned pro rata 按比例分摊 hI?sOR!  
apportionment 分配；分摊 Rm1A>1a:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A\_|un%  
apportionment formula 分摊方程式 + b$=[nfG  
apportionment of estate duty 遗产税的分摊 :j')E`#   
appraisal 估价；评估 &!aAO(g  
appreciable growth 可观增长 <s5qy-
 
appreciable impact 显着影响 5]I|DHmu  
appreciable increase 可观增长 zk*c)
s  
appreciation 增值；升值 p Dx-2:}  
appreciation against other currencies 相对其他货币升值 e!Y0-=?nf#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B+C);WQ,  
appreciation tax 增值税 8}X5o]Mv  
appropriation 拨款；拨用；拨付 ae"]\a\&1o  
appropriation account 拨款帐目 Ghl'nqPlm  
Appropriation Bill 拨款法案 6 5y+Z  
appropriation-in-aid system 补助拨款办法 Y{v(p7pl  
approved assets 核准资产 :l7U>~ o  
approved basket stock 认可一篮子证券 lv vs%@b>  
approved budget 核准预算 ~_s?k3cd  
approved charitable donation 认可慈善捐款 'TH15r@  
approved charitable institution 认可慈善机构 6hZ@;Q=b  
approved currency 核准货币；认可货币 G7--v,R1x  
approved estimates 核准预算 ZCKka0*
 
approved estimates of expenditure 核准开支预算 bl_H4  
approved overseas insurer 核准海外保险人 y2]-&]&  
approved overseas trust company 核准海外信托公司 K
7Rpr.p  
approved pooled investment fund 核准汇集投资基金 >9RD_QG7  
approved provident fund scheme 认可公积金计划 {u1V|q  
approved provision 核准拨款 aLJ(?8M@  
approved redeemable share 核准可赎回股份 )ZrS{vY  
approved regional stock 认可地区性证券 :=%0Mb:  
approved retirement scheme 认可退休金计划 o?1;<gs  
approved subordinated loan 核准附属贷款 Xc"&0v%;#  
arbitrage 套戥；套汇；套利 E0%~!b  
arbitrageur 套戥者；套汇者 s&\I=J.  
arbitrary amount 临时款项 B+^(ktZp@  
arrangement 措施；安排；协定 \AL f$88>@  
arrears 欠款 h~{aGo  
arrears of pay 欠付薪酬 OpM(j&  
arrears of revenue 逾期未收税款；逾期未收的帐项 I;VuW  
articles of association 组织章程；组织细则；组织章程细则 ,rJXy_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !T]
(Udf  
ascertainment of profit 确定利润 J!'@Bd  
"Asia Clear" “亚洲结算系统” yV_4?nh  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 h/B>S  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D]c`B  
Asian Development Fund [ADF] 亚洲发展基金 /Q~gU<  
Asian dollar bond 亚洲美元债券 xss`Y,5?  
Asian dollar market 亚洲美元市场 !mWiYpbU+  
Asian dollar rate 亚洲美元利率 x.8TRMk^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 CPg+f1K  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 btdb%Q*  
asked price 沽盘；喊价；索价；卖方报价 K\XH4kic  
assessable income 应评税入息 TuW%zF/  
assessable loss 应评税亏损 rx(2
yf  
assessable profit 应评税利润 N3u((
y/  
assessable value 应评税值 >#,G}xf  
assessed profit 估定利润 6#IU*  
assessed value 经评估价值 asY[8r?U  
assessment 评税；评定；估价；评税单 \(t@1]&jw  
assessment number 评税编号；估价编号 u7?$b!hG^C  
assessment of additional tax 补加税评税 rQ7+q;[J  
assessment of performance 业绩评估；实绩评价 ?wnzTbJN  
Assessor 评税主任 .U T@p  
asset price bubbles 资产价格泡沫 8]&i-VFof  
asset-backed securities 具资产保证的证券 Q{B}ef  
assets accretion 资产增值 |9~GM  
assets and liabilities 资产与负债 H[DUZ,J  
assets betterment statement 资产递增表；资产改进表 >A@Y$.  
assets lending 实物放款；有抵押贷款 
A:7k+4  
assets of the company passing on the death 死者去世时转移的公司资产 JK.ZdY%  
assets pledged as security for liabilities 用作负债抵押的资产 3;%5Yu  
assets portfolio 资产投资组合 ^bEc6`eE  
assets price 资产价格 L%>n>w  
assets quality 资产质素 R(n^)^?  
assets realization 资产变现 E;<l(.Ar  
assets refinancing arrangement 资产再集资安排 tv!_e$CR  
assets securitization 资产证券化 a'!zG cT  
assets situated outside Hong Kong 在香港以外地方的资产 QtvYv!  
assets stripping 削减资产；拆卖资产 [HCAmnb  
assets value 资产值 detwa}h[0  
assignee 承让人 f4L`.~b'hb  
assignment 转让；转让书；转让契 ~I{n^Q/a  
assignment of interest 权益转让 +-E~6^>  
assignment of letters patent and trade mark 专利证书及商标转让 2Ry1b+\  
assignment of property 物业转让；物业转让书 Ur*6Gi6  
assignment right 转让权 =0;^(/1Mc  
assignor 转让人 F<!)4>2@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 fu90]upz~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^h{)Gf,+\  
associate member 附属会员 q$aaA`E%  
associated body corporate 相联法人团体 4wrk2x[  
associated company 相联公司；联属公司 |j 6OM{@  
associated corporation 相联法团 B" 3dQwQ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Qx[t/~  
公认会计师公会〔英国〕 qIld;v8w"g  
Association of Futures Exchange Brokers 香港期货经纪协会 -WYAN:s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 P;k0W>~k  
association of underwriters 承保人组织 ~#kT_*sw)  
assumption of control 接管 _x!7}O#k  
assurance 担保；保险；转易；转易书  A^p[52`  
assurance of interest 权益的转易 |g=="  
at 19XX price 按一九ＸＸ年价格计算 }d<}FJ-,  
at a discount 按赔价计算；按贴水价格计算；打折扣 ve\X3"p#  
at a premium 按溢价计算；按升水价格计算 )c8j}  
at call 通知付款；按通知 otk}y8  
at constant market price 按固定市价计算 U#3J0+!  
at constant price 按固定价格计算 sP ls zC[  
at cost 按成本计算 +|tC'gCnV  
at current market price 按当时市价计算；按现时市价计算 N5 $c]E  
at current price 按当时价格计算；按现时价格计算 _Gu- uuy  
at factor cost 按要素成本计算；按生产要素成本计算 n5{Xj:}  
at money-of-the-day price 按付款当日价格计算 Uh][@35 p  
at or better 按指定或较佳价位〔买卖指令〕 n_'s=]~  
at par 按面值计算；平价 ;pnD0bH  
at sight 见票即付 ij?  
at the close 按收市盘 f]`vRvbe  
at the opening 按开市盘 S{Er?0wm.R  
attestation 见证；见证条款 y~75r\"R
 
at-the-money option 平价期权 ^$t7+g  
attorney 受权人；受托代表人 6oBfB8]:d  
attornment 新拥有人承认书 ?:w1je7  
attributable profit 可归属利润 E8-P"`Qba  
attributable share value 可归属股份价值 )KP5WudX  
Auckland Stock Exchange 奥克兰证券交易所 @r?
Uua  
auction 拍卖 [o?*"c  
auctioneer 拍卖商 p1vp8p
 
audit 审计；核数 bR V+>;L0@  
Audit Commission 审计署 @'|)~,"bx  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |O"lNUW   
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〕 `\+@Fwfx  
audit review 帐目审查 ~V$|i"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \|K;-pL  
audited account 审计帐目；经审计的帐目 U
f,4  
audited annual account 经审计的周年帐目 c 9jGq  
audited balance sheet 经审计的资产负债表 $ibuWb"a  
auditor 核数师；核数主任；审计师 Q9Q|lO  
auditor's certificate 核数师证明书；审计师证明书 $]8
h $  
auditor's report 核数师报告；审计师报告 d'Zqaaf k%  
Aussie bond 澳元债券 '7oA< R  
austerity budget 紧缩预算 ,u/aT5\_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 xKFn.qFr  
Australia All Ordinaries Index 澳洲所有普通股票指数 7PkJ-JBA  
Australian Dollar [AUD] 澳元 Y*!qG  
Australian Options Market 澳大利亚期权市场 0X^Ke(/89  
Australian Securities Commission 澳洲证券事务监察委员会 ;g~TWy^o  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 #y%!\1M/:A  
Australian Stock Exchange 澳大利亚证券交易所 <A# l 35  
Austrian Schilling [ATS] 奥地利先令 KG=
h&  
authentication 认证；鉴证 /RMPS. d {  
authority to purchase 委托购买证；委购书 `(3/$%  
authorization 认可；核准；授权；授权书 SI=yI-  
authorization by direction 指示授权 P><o,s"v  
authorization by instruction 指令授权 6qp%$>$Vt;  
authorization by warrant 令状授权 [/X4"D-uOK  
authorization of unit trust 单位信托的认可 ldp%{"ZZ  
authorized agent 指定代理人 L@gWzC~?Q  
authorized capital 法定资本 LU9A#  
authorized clerk 出市员 C[%OkPR,H  
authorized dealer 认可交易商 bP^Je&nS*  
authorized financial institution 认可财务机构 NM06QzE  
authorized fund 认可基金 ZfB" E  
authorized fund house 获授权的基金公司；认可基金公司 YJo["Q  
authorized institution 认可机构 E>}4$q[r  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1n@8Kv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 PnoPbk[<  
authorized insurer 获授权保险人；获认可承保人 Yc'kvj)_M  
authorized investment 特准投资项目 yfm^?G|sW  
authorized person 获授权人 =XY\iV1J*  
authorized representative 获授权代表 qBCK40   
authorized share capital 法定股本 Dre]AsgiV  
automated quotation system 自动报价系统 YiPoYlD*n<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] u&n' ITH  
自动交易系统〔香港期货交易所有限公司〕 uh?>- ]r`  
automatic adjustment mechanism 自动调整机制 d.P\fPSD  
automatic adjustment system 自动调整系统 u07
pq4Ly  
Automatic Clearing House 自动票据交换所 WoBo9aR  
automatic exchange rates accumulation system 自动化汇率累集系统 =X.9,$Y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 R[;zX(y  
automatic teller machine [ATM] 自动柜员机 V#`fs|e;y  
autopay 自动转帐 sxt-Vs7+6  
available assets 可用资产 *;Ed*ibf  
available fiscal reserve 现存财政储备 DrO2y  
available profit 可用利润 ?!`=X>5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 dX)GPC-D7  
average 平均；平均数；海损 PZ*pQ=`  
average basic salary 平均基本薪金 %Jrt4sg[j-  
average consumer expenditure 平均消费开支；一般消费开支 Mv6-|O  
average cost 平均成本 ('hEr~&  
average cost of land production 增辟土地平均成本 E~_]Lfs)  
average daily turnover 平均每日成交额 E8~}PQW:I  
average daily wage rate 平均每日工资率 G;~V  
average expenditure pattern 平均开支模式 /=gOa\k|p  
average growth rate 平均增长率 2^l[(N  
average net fixed assets 固定资产平均净值 =hMY2D  
average of relatives 相对价格平均数 R<=zCE`:  
average price 平均价格 48*Do}l]  
average propensity to consume 平均消费倾向；一般消费倾向 u6bXv(  
average propensity to save 平均储蓄倾向；一般储蓄倾向 o!!yd8~*r  
average rate 平均率 0eS)&GdR  
average revenue 平均收入；平均收益 6#QK%[1!>  
average stock 平均库存；平均存货 Qu]z)";7  
average yearly rent 平均年租 7K5P8N ,  
avoidance of double taxation 避免双重课税 P`e!Z:  
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 Ed ,D8ND  
4X*>H  
给你加分了