一些有用的会计术语(也不知道发的地方对不对)A

A: 23RN}LUi  
A share Ａ股；甲类股份 m^ tFi7c  
abatement of tax 减税；减扣免税额  ?zw|kl  
ABN AMRO Bank N.V. 荷兰银行 X voo=  
above-the-line expenditure 线上项目支出；经常预算支出 vgfcCcZ_iZ  
above-the-line receipt 线上项目收入；经常预算收入
D-5VC9{  
ABSA Asia Limited 南非联合亚洲有限公司 0w&27wW  
absolute change 绝对数值变更 ki?S~'a  
absolute expenditure 实际开支 d$ x"/A]<  
absolute guideline figure 绝对准则数字 gm igsXQ  
absolute interest 绝对权益 g
G*X^Uo  
absolute order of discharge 绝对破产解除令 ZWc]$H?  
absolute profit margin 绝对利润幅度 ykV 5  
absolute value 实值；绝对值 05b_)&4R  
absolutely vested interest 绝对既得权益 57umx`m  
absorbed cost 已吸收成本；已分摊成本 jRJn+  
absorption 吸收；分摊；合并 0n;< ge&~R  
absorption rate 吸收率；摊配率；分摊率 ;"dV"W  
ACB Finance Limited 亚洲商业财务有限公司 ]G5w6&d  
acceptable form of reciprocity 合理的互惠条件 q*_/to  
acceptable rate 适当利率；适当汇率  %oZ6l*  
acceptance agreement 承兑协议 925|bX6I  
acceptance for honour 参加承兑 \s=t|Wpu2  
acceptor 承兑人；接受人；受票人 C71qPb|$R  
acceptor for honour 参加承兑人 E4|jOz^j4\  
accident insurance 意外保险 s$Z _48  
Accident Insurance Association of Hong Kong 香港意外保险公会 l49*<nkmq  
accident insurance scheme 意外保险计划 .Le?T&_  
accident year basis 意外年度基准 WtG~('g>&  
accommodation 通融；贷款 GO`Ru 8  
accommodation bill 通融票据；空头票据 $\]&rZVi  
accommodation party 汇票代发人 El.hu%#n*G  
account balance 帐户余额；帐户结余 Ju96#v+:  
account book 帐簿 ]rWgSID  
account collected in advance 预收款项 S|
7!{}  
account current book 往来帐簿 WvBc#s-  
account of after-acquired property 事后取得的财产报告 zNxW'?0Z
?  
account of defaulter 拖欠帐目 c:<005\Bg  
account payable 应付帐款 WST8SEzJ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Jk7|{W\OA  
account receivable 应收帐款 JBE!j-F  
account receivable report 应收帐款报表 M>~Drul  
account statement 结单；帐单；会计财务报表 `$,GzS(  
account title 帐户名称；会计科目 y9q8i(E0  
accountant's report 会计师报告 [d(U38BI  
Accountant's Report Rules 会计师报告规则 nbm&wa[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1FlX'[vh  
Accounting Arrangements 《会计安排》 U+:m4a  
accounting basis 会计基础 ]xRM&=)<  
accounting by Official Receiver 破产管理署署长呈交的帐目 \m(VdE  
Accounting Circular 《会计通告》 K{|p~B  
accounting class 会计类别 2R;}y7{  
accounting date 记帐日期；会计结算日期 Pv_Jm  
accounting for money 款项核算 9N@W\DT  
Accounting Officer 会计主任 ,z;cbsV-{  
accounting period 会计报告期；会计期 ]P.'>4  
accounting policy 会计政策；会计方针 :=u?Fqqws  
accounting practice 会计惯例 `j,Yb]~s79  
accounting principle 会计准则 xTj|dza  
accounting record 会计记录 =e9>FWf>  
accounting report 会计报告 #gz M|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9$cWU_q{  
Accounting Society of China 中国会计学会 /67 h&j  
accounting statement 会计报表 X-6de>=  
accounting system 会计制度；会计系统 $c0h.t  
accounting transaction 会计事项；帐务交易 e+~\+:[?  
accounting treatment 会计处理 '*5i)^  
accounting year 会计年度 _F>CBG  
accretion 增值；添加 Qw-~>d  
accrual 应计项目；应累算数目 QEz?w}b*  
accrual basis 应计制；权责发生制 dIN$)?aB0  
accrual basis accounting 应计制会计；权责发生制会计 p1Jh0o8  
accrue 应累算；应计 b\yXbyjZ3.  
accrued benefit 应累算利益 06O2:5zF  
accrued charges 应计费用 JMrEFk  
accrued cumulative preference share dividend 应累算的累积优先股股息 yXSFjcoB  
accrued expenses 应累算费用 =/s>Q l  
accrued interest payable 应付利息；应计未付利息 ,?>s>bHV  
accrued interest receivable 应收利息；应计未收利息 |bTPtrT8  
accrued right 累算权益 G`cHCP_n  
accruing profit 应累算的利润 hIy~B['  
accumulated fiscal reserve 累积财政储备 B"h#C!E  
accumulated profit 累积利润；滚存溢利 63\/ * NNB  
accumulated reserve 累积储备 7HIeJ  
accumulation of surplus income 累积收益盈余 vB.E3r=  
acquired assets 既得资产 ^2Fei.?T.  
acquisition 收购；购置；取得 CyS$|E  
acquisition cost 购置成本 &]`(v}`]  
acquisition expenses 购置费用 ''yB5#^w(  
acquisition of 100% interest 收购全部股权 z@!`:'ak  
acquisition of control 取得控制权 "W6uV!  
acquisition of fixed assets 购置固定资产 OLyf8&AU@  
acquisition of shell “买壳” (}Z@R#njH  
acquisition price 收购价 /rWd=~[MO  
act of God 天灾 3{'Ne}5%I  
acting partner 执事合伙人 5rw 7;'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [tlI!~Z  
active partner 积极参与的合伙人 '(U-(wTC'/  
active trading 交投活跃 |iakz|])  
actual circulation 实际流通 Ag9vU7  
actual cost 实际成本 |2O]R s  
actual expenditure 实际开支；实际支出 24 [+pu  
actual income 实际入息；实际收入；实际收益 f(/lLgI(  
actual market 现货市场 %|auAq&w  
actual price 现货价；实际价格 fObg3S92  
actual profit 实际利润 v- 2:(IV  
actual quotation 实盘；实际价位；实际报价 `=4r+  
actual year basis 按实际年度计算 e>6y%v;  
actuals 实货 dBYmiF!+  
actuarial investigation 精算调查 t<#TJ>Le  
actuarial principle 精算原则 th  
actuarial report 精算师报告 O#ai)e_uQk  
Actuarial Society of Hong Kong 香港精算学会 ??^5;P{yx  
actuarial valuation 精算师估值 n&$j0k  
actuary 精算师 u_@f$  
ad referendum agreement 暂定协议；有待覆核的协定 ;rF\kX&Jh  
ad valorem duty 从价税；按值征税 $Q&lSVQ  
ad valorem duty system 从价税制 <c2E'U)X  
ad valorem fee 从价费 Vc 1\i  
ad valorem tariff 从价关税 a!a-b~#cx  
additional allowance 额外免税额 z06r6  
additional amount for unexpired risk 未过期风险的额外款额 95ZyP!  
additional assessable profit 补加应评税利润 sd*p/Q|4  
additional assessment 补加评税 zBCtd1Xrni  
additional commitment 额外承担 GZEc l'h*  
additional commitment vote 额外承担拨款 joFm]3$;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @Xt*Snd  
additional dependent parent allowance 供养父母额外免税额 Ur9?Td'*>  
additional provision 额外拨款 g
H$ Mr  
additional stamp duty 附加印花税 p)`{Sos  
additional tax 补加税罚款；补加税款 K18}W*$ d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \HqNAE2T  
adjudged bankrupt 被裁定破产 C^O VB-  
adjudicated bankrupt 裁定破产人 \d6C%S!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 \K5DOM "#  
adjudication of bankruptcy 裁定破产；宣告破产 MV5_L3M  
adjudication of insolvency 裁定无力偿还债务 =i$Fl{vH  
adjusted actual 经调整的实数；调整后的实数 `tBgH_$M  
adjusted current assets 经调整的流动资产；调整后的流动资产 O9G[j=U  
adjusted figure 经调整的数字；调整后的数额 ]3x?  
adjusted liabilities 经调整的负债；调整后的负债 qz+dmef  
adjusted loss 经调整的亏损；调整后的亏损 H['N  
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 Vy6qbC-Kt  
adjusted profit 经调整的利润；调整后的利润 wrc,b{{[iM  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^&B@Uw5{  
adjusted value 经调整的价值；调整后的价值 i5en*)O8  
adjustment 调整；修订；理算〔保险〕 oQLq&zRH`f  
adjustment centre 调剂中心 jfP*"uUK  
adjustment lag 调整过程的时间差距；调整时差 5-|:^hU9  
adjustment mechanism 调整机制 ,-$LmECg  
adjustment of loss 亏损调整 ,g%0`SO  
adjustment process 调整过程；调整程序 D60aH!ft  
adjustment range 调整幅度 cm&nd'A't  
administered exchange rate 受管制汇率 x/NfZ5e0X  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 O(#)m>A  
administration expenses 行政费用 &T+atL`N  
administration fee 手续费；行政费 %D UH
@j  
administration in bankruptcy 破产管理 Z 6t56"u  
administration order 遗产管理令 l>2E (Y|  
administrator 管理人；遗产管理人 $~~Jw]   
administrator of the estate 遗产管理人 p2Z?T}fa}&  
admission of debt 债项承认书 "An,Q82oHf  
admission of proof 接纳债权证明 }QN1|mP2  
advance 放贷款项；垫付款项；预支款项；预付款项 JUsQ,ETn  
advance account 暂支帐目；预付款帐户 >NO[UX%yP  
advance compensation 预付补偿金 D|lzGt  
advance from shareholder 股东垫款 spGb!Y`mR  
advance pending reimbursement 预支以待日后付还 5
f@)z"j  
advanced economy 先进经济体系 ?L5zC+c!  
advancement 预付；预付财产 ?274uAO'  
advances warrant 垫款令 ]
jtK I4  
advancing 贷出 J}*,HT*  
adverse balance 逆差 qaqBOHI6G  
adverse exchange 逆汇 z#8~iF1  
advertisement addressed to shareholders 在报章刊登的致股东通告 'OE&/ C[  
advice for collection 托收通知书 ."TxX.&HE  
advice of drawing 提款通知书；汇票通知书 ED2a}Tt>Z  
advice of payment 付款通知 h2)yq:87  
Advisory Committee [Securities and Futures Commission] e h&IPU S  
谘询委员会〔证券及期货事务监察委员会〕 !SC`D])l  
Advisory Committee on Diversification 经济多元化谘询委员会 1[mXd  
affidavit 誓章；遗产申报誓章 7P%%p3  
affidavit of no receipt 述明无收款的誓章 G|[=/>~B  
affiliate 联号；联营公司；附属公司 OPetj.C/a  
affiliated company 附属公司；联号；联营公司 S$f9m  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 aKV$pC<[o  
affordability 负担能力 ;PF`Wj  
African Development Bank [AfDB] 非洲开发银行 ,QOG!T4  
after-acquired property 事后取得的财产 +cD<:"L'
g  
after-hours dealing 市后交易
Qn^'  
after-tax profit 税后盈利；税后利润；税后溢利 dl.N.P7}4  
agency agreement 代理协议 <vnHz?71c  
agency expenses 代理机构的开支 b1?#81  
agency fee 代理费 teOe#*  
Agency Law 《代理法》 }wWKFX  
agent 代理人；承销人 QgrpBG  
agent of company 公司代理人 \n"{qfn`r  
agent's fee 代理人费；经纪费 j>*S5y.{  
aggregate 总计；总数；总体数字 3
RiWZN  
aggregate amount 总款额；总额 iMt:9|yF}8  
aggregate assets and liabilities 总体资产与负债 pe0F0Ruy
 
aggregate at constant price 按固定价格计算的总体数字 v&Ii^?CvO  
aggregate demand 总需求 f& 0M*o,)  
aggregate gross position 总持仓量 qsF<!'m7`  
aggregate limit 总限额 wJg1Y0nh  
aggregate of salaries tax 合计薪俸税 )) Zf|86N  
aggregate performance 总体表现；总体业绩 >lmi@UN|k  
aggregate supply 总体供应 %&$Tz1"  
aggregate surplus 总盈余 !5wIIS:FT  
aggregate total 整体总额 'WMh8)  
aggregate value 总值；合计价值 eiuSvyY  
aggregated basis 合计基准 E0BMv/r8b  
aggregated net chargeable income 合计应课税入息实额 jAGTD I  
aggregation 合并计算；合计；总和 )r';lGh2#  
aggregation of incomes of husband and wife 夫妇入息合并计算 "C?#
SO B  
aggregation of property 财产的总和 062,L~&E  
agio 差价；贴水 "MxnFeLM#  
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》 Okgv!Nt8)A  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,K>I%_!1  
《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》 y6@0O%TDN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q0$8j-1I  
《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》 h-g+g#*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment HPpR.  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 SEORSS  
agreement for a settlement 授产协议 S,D8F&bg  
agreement for assignment 转让协议 C#QpQg2  
agreement for sale 售卖协议；买卖协议 sPd Gw~{  
agreement for sale and purchase 买卖协议 ,"2s`YC  
agreement for the payment of interest 支付利息协议 siXr;/n"  
agreement for the repayment of money 还款协议 {2qF
Y5H  
agreement of reinsurance 再保险协议 BMhy=+\  
Agricultural Bank of China 中国农业银行 /{|EAd{  
air passenger departure tax 飞机乘客离境税 832v"kCD  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,/[6e\0~  
airport tax 机场税 :d3bt~b'  
alcohol duty 酒精税 BNz5lrfq  
alienation 让与；让渡；转让 +nUy,S?43  
alimony 生活费；赡养费 m[i
+knYX  
All Ordinaries Index [AOI] 所有普通股指数 YZP(tn  
all risks 全险；综合险 P D4Tz!F  
All Sales Record for Stock Market 《股票市场成交报告》 $ oTdfb  
Allied Capital Resources Limited 新联财务有限公司 & SiP\65N  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 MRQ.`IoS  
allocation letter 拨款信件 9Kr+\F  
allocation of fund 分配款项；预留款项 r$5i Wu  
allocation of profit 利润分配；溢利分配 .#wqXRd  
allocation warrant 拨款令 mt9.x  
allotment 分配；配股  rL/H2[d  
allotment notice 股份配售通知；配股通知 |]QqXE-7  
allotment of shares 股份分配 Mc#*wEo)8  
allowable 可获宽免；免税的 _,q)hOI  
allowable business loss 可扣除的营业亏损 2#o>Z4 r{  
allowable expenses 可扣税的支出 $m7?3/YG  
allowance 免税额；津贴；备抵；准备金 f @8mS   
allowance for debts 债项的免税额 cbeLu'DWB.  
allowance for depreciation by wear and tear 耗损折旧免税额 #u2J;9P  
allowance for funeral expenses 殡殓费的免税额 "-_fv5jL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p/(~IC"!J  
allowance for repairs and outgoings 修葺及支出方面的免税额 t'9*R7=  
allowance to debtor 给债务人的津贴
u?>B)PW  
alteration of capital 资本更改 DQMHOd7g  
alternate trustee 候补受托人 cQG +$0(  
amalgamation 合并 "@evXql3`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5?p2%KQ  
ambit of charges 征税范围；收费范围 Zkx[[gzL  
amended valuation 经修订的估值 U ?'vXa  
American Commodities Exchange 美国商品交易所 YRv&1!VLE  
American Express Bank Limited 美国运通银行 HN_d{ 3  
American Stock Exchange 美国证券交易所 "nm FzN  
amortization 摊销 d\%WgH  
amount due from banks 存放银行同业的款项 &P.4(1sC  
amount due from banks abroad 存放海外银行同业的款项 wpN
k+;  
amount due from holding companies 控股公司欠款 ay1YOfa*  
amount due from local banks 存放本港银行同业的款项 xAafm<L@!  
amount due to banks 银行同业的存款 D*Ik7Pe  
amount due to banks abroad 海外银行同业的存款 ?
aC'.jH+  
amount due to holding companies 控股公司存款 y[>;]R7'  
amount due to local banks 本港银行同业的存款 f?oa"  
amount due to outport banks 外埠银行同业的存款 ng:kA%! Q  
amount for note issue 发行纸币的款额 n$U#:aQE  
amount of bond 担保契据的款额 9
Yx]=n  
amount of consideration 代价款额 ;WgJ<&33  
amount of contribution 供款数额 0~HKiH-  
amount of indebtedness 负债款额 KQcs3F@t  
amount of principal of the loan 贷款本金额 z?>D_NLX6  
amount of rates chargeable 应征差饷数额 :1
(p.q=  
amount of share capital 股本额 $|]" W=h  
amount of sums assured 承保款额 e`d%-9  
amount of variation 变动幅度 ;GVV~.7/  
amount of vote 拨款数额 $jm>:YD  
amount payable 应付款额 xO1[>W  
amount receivable 应收款额 {D!6%`HKV+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Op"M.]#  
analysis 分析 o8zy^zN$6  
ancillary risk 附属风险 0OT\"O~S[  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~ns7O  
annual accounting date 年结日期 T(AVlI6  
annual allowance 每年免税额；年积金；年度津贴；年津 S5KEXnjm  
annual balance 年度余额 hj  
annual disposable income 每年可动用收入 ]BtbWKJBqe  
annual estimates 周年预算 6}4'E  
annual fee 年费 >RPd$('T  
annual general meeting 周年大会 C|d\3S\(  
annual growth rate 年增率；每年增长率 |X,|QC*7?  
annual long-term supplement 长期个案每年补助金 WZazJ=27}  
annual pensionable emolument 可供计算退休金的年薪 3= DNb+D!  
annual report 年报 4&xZ]QC)O5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DVah
 
annual return 周年报表；周年申报表；每年报税表格 8i|w(5m;  
Annual Return Rules 《周年报表规则》 |l&vkRrN  
annual review of consumer prices 每年消费物价回顾 -:Fe7c  
annual roll-forward basis 逐年延展方式 3<k`+,'  
annual salary 年薪 u\LiSGePN  
annual statement 年度报表；年度决算表 fLDg~;3  
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 90|7ArM_[  
annuitant 年金受益人 fBgEnz/  
annuity 年金 !_+8A/  
annuity contract 年金合约 8~9030>Q  
annuity on human life 人寿年金 BYTnrPA&Z;  
antecedent debt 先前的债项 <c)+Fno[E_  
ante-dated cheque 倒填日期支票 :@1eph0  
anticipated expenditure 预期开支 @Ys!DScY,  
anticipated net profit 预期纯利 P&j(,7  
anticipated revenue 预期收入 NZP.0coY  
anti-inflation measure 反通货膨胀措施 w?zKjqza=v  
anti-inflationary stance 反通货膨胀立场 56e r`=ms  
apparent deficit 表面赤字 ~/8M 3k/  
apparent financial solvency 表面偿债能力 7M<'ddAN  
apparent partner 表面合伙人 `W dD8E  
application for personal assessment 个人入息课税申请书 5k6mmiaKk  
application of fund 资金应用 <'fdkW  
application to release as liquidator and to destruct the books of accounts and documents &;XAuDw4+i  
申请免除清盘人职务及毁灭帐簿与文件 >w-;Z>3Q@  
appointed actuary 委任精算师 j.*VJazb;  
appointed auditor 委任核数师；委任审计师 KhCzD[tf  
appointed trustee 委任的受托人 >*-FV{{  
appointer 委任人 lc2i`MC  
apportioned pro rata 按比例分摊 Z4A!U~  
apportionment 分配；分摊 #6AFdNy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j [rB"N`0  
apportionment formula 分摊方程式 |,#t^'S!  
apportionment of estate duty 遗产税的分摊 rsF\JQk  
appraisal 估价；评估 yu6`66h)  
appreciable growth 可观增长 ZunCKc  
appreciable impact 显着影响 d"5oD@JG:  
appreciable increase 可观增长 Y4cYZS47  
appreciation 增值；升值 1"pI^Ddt  
appreciation against other currencies 相对其他货币升值 |\n@3cIK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sf OHl  
appreciation tax 增值税 ] GHt"  
appropriation 拨款；拨用；拨付 [/ !;_b\X  
appropriation account 拨款帐目 1G0fp:\w  
Appropriation Bill 拨款法案 7]x3!AlV  
appropriation-in-aid system 补助拨款办法 2RqbrY n  
approved assets 核准资产 2$14q$eb  
approved basket stock 认可一篮子证券 ?gO8kPg/D  
approved budget 核准预算 za:a)U^n  
approved charitable donation 认可慈善捐款 'WI^
nZM  
approved charitable institution 认可慈善机构 2:BF[c`  
approved currency 核准货币；认可货币 9Ro6fjjE  
approved estimates 核准预算 \k]x;S<a  
approved estimates of expenditure 核准开支预算 JOb*-q|y  
approved overseas insurer 核准海外保险人  U3izvM  
approved overseas trust company 核准海外信托公司 I=7Y]w=  
approved pooled investment fund 核准汇集投资基金 \S*$UE]uG  
approved provident fund scheme 认可公积金计划 ,bM-I2BR  
approved provision 核准拨款 ly4s"4v  
approved redeemable share 核准可赎回股份 P7 ]
z  
approved regional stock 认可地区性证券
?;wpd';c  
approved retirement scheme 认可退休金计划 #Hvq/7a2R  
approved subordinated loan 核准附属贷款 I.Y['%8,5~  
arbitrage 套戥；套汇；套利 1VF    
arbitrageur 套戥者；套汇者  ],ZzI  
arbitrary amount 临时款项 j,t#B"hOnp  
arrangement 措施；安排；协定 CW)Z[<d8  
arrears 欠款 ~%/Wupf  
arrears of pay 欠付薪酬 mCs#.%dU  
arrears of revenue 逾期未收税款；逾期未收的帐项 &X|<@'933  
articles of association 组织章程；组织细则；组织章程细则 {TO
mv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 h'i{&mS_b  
ascertainment of profit 确定利润 zVi15P$  
"Asia Clear" “亚洲结算系统” ]l@ qra  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zW}[+
el}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Io|X#\K  
Asian Development Fund [ADF] 亚洲发展基金 g ^!C  
Asian dollar bond 亚洲美元债券 a8dXH5_  
Asian dollar market 亚洲美元市场 rrnNn'  
Asian dollar rate 亚洲美元利率 u>Rb ?`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'lo  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 o7TN,([W  
asked price 沽盘；喊价；索价；卖方报价 RQkyCAGx  
assessable income 应评税入息 $55U+)C<  
assessable loss 应评税亏损 X; 5
Jb  
assessable profit 应评税利润 k-E{d04-2  
assessable value 应评税值 IcrL   
assessed profit 估定利润 D?~
8za`5  
assessed value 经评估价值 lJzl6&  
assessment 评税；评定；估价；评税单 tM,%^){p$  
assessment number 评税编号；估价编号 Q\Gq|e*  
assessment of additional tax 补加税评税 WKpA|  
assessment of performance 业绩评估；实绩评价 `gpQW~*R-;  
Assessor 评税主任 ExSO|g]%
 
asset price bubbles 资产价格泡沫 \ A%eG&  
asset-backed securities 具资产保证的证券 -/x W  
assets accretion 资产增值 uNHdpni  
assets and liabilities 资产与负债 TZ;p0^(  
assets betterment statement 资产递增表；资产改进表 !Y<oN~<%)  
assets lending 实物放款；有抵押贷款 Uw/l>\  
assets of the company passing on the death 死者去世时转移的公司资产 vBvNu<v7te  
assets pledged as security for liabilities 用作负债抵押的资产 Olfn  
assets portfolio 资产投资组合 oyk>vIZ  
assets price 资产价格 <e)o1+[w  
assets quality 资产质素 ++}\v9Er  
assets realization 资产变现 &[a Tw{2  
assets refinancing arrangement 资产再集资安排 D-IR!js ]  
assets securitization 资产证券化 ~:lKS;PRuK  
assets situated outside Hong Kong 在香港以外地方的资产 o5Y2vmz?9  
assets stripping 削减资产；拆卖资产 F52B~@.  
assets value 资产值 T;\^#1  
assignee 承让人 ~AG$5!  
assignment 转让；转让书；转让契 ]h!`IX  
assignment of interest 权益转让 TFR(
 4W  
assignment of letters patent and trade mark 专利证书及商标转让 9Bdt(}0A  
assignment of property 物业转让；物业转让书 E2AW7f(/  
assignment right 转让权 Nt:8ogk/  
assignor 转让人 w%c  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 maSgRf[g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 J^m<*  
associate member 附属会员 sT1&e5`W  
associated body corporate 相联法人团体 ~vgA7E/XV  
associated company 相联公司；联属公司 aF8k/$u  
associated corporation 相联法团 /}5B&TZ=(3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] a :HNg  
公认会计师公会〔英国〕 ;`v% sx#  
Association of Futures Exchange Brokers 香港期货经纪协会 }:z5t,u6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 h:/1X' 3d  
association of underwriters 承保人组织 *zVvQ=  
assumption of control 接管 u-DK_^v4M  
assurance 担保；保险；转易；转易书 Rt(J/%;  
assurance of interest 权益的转易 *Q}[ ]g  
at 19XX price 按一九ＸＸ年价格计算 (LJ@SeM;  
at a discount 按赔价计算；按贴水价格计算；打折扣 Gzt=u"FV  
at a premium 按溢价计算；按升水价格计算 7Bz*r0 9S  
at call 通知付款；按通知 x`Fjf/1T*m  
at constant market price 按固定市价计算 9l+{OA  
at constant price 按固定价格计算 8cm@a*2%  
at cost 按成本计算 jU=<
r  
at current market price 按当时市价计算；按现时市价计算 WxGSv#u  
at current price 按当时价格计算；按现时价格计算 8 Op.eYe  
at factor cost 按要素成本计算；按生产要素成本计算 59rY[&|  
at money-of-the-day price 按付款当日价格计算 o%y;(|4t >  
at or better 按指定或较佳价位〔买卖指令〕 V+Xl9v4O  
at par 按面值计算；平价 I<h=Cj[[  
at sight 见票即付 >O]s&34  
at the close 按收市盘 :a3LS|W  
at the opening 按开市盘 )%Y IGV;&  
attestation 见证；见证条款 Di=9m
HC  
at-the-money option 平价期权 ~fzuwz  
attorney 受权人；受托代表人 dl l%4Sd  
attornment 新拥有人承认书 noNm^hFL  
attributable profit 可归属利润 q]<xMg#nu  
attributable share value 可归属股份价值 , fb( WY  
Auckland Stock Exchange 奥克兰证券交易所 N dR ]  
auction 拍卖 r$nkU4N'  
auctioneer 拍卖商 h3Fo-]0  
audit 审计；核数 )QY![&k}1z  
Audit Commission 审计署 tSv0" L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +=cam/A  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 We`'>'W0  
audit review 帐目审查 ^[-> )  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Y?Vz(udD  
audited account 审计帐目；经审计的帐目 o;`
!kIQ  
audited annual account 经审计的周年帐目 }fIqH4
bp  
audited balance sheet 经审计的资产负债表 ;vO@m!h}U  
auditor 核数师；核数主任；审计师 6~5$s1Yc  
auditor's certificate 核数师证明书；审计师证明书 ARL  
auditor's report 核数师报告；审计师报告 }uX|5&=~f  
Aussie bond 澳元债券 kI*UkM-  
austerity budget 紧缩预算 eZF'Ck
y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -!*p*3|03|  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q e1oT)  
Australian Dollar [AUD] 澳元 #Ws53mT  
Australian Options Market 澳大利亚期权市场 6E9N(kFYs  
Australian Securities Commission 澳洲证券事务监察委员会 5M?mYNQR/H  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 A['uD<4b  
Australian Stock Exchange 澳大利亚证券交易所 y7zkAXhJ  
Austrian Schilling [ATS] 奥地利先令 IG.f=+<0  
authentication 认证；鉴证 6 ,N6jaW  
authority to purchase 委托购买证；委购书 M%=P)cC  
authorization 认可；核准；授权；授权书 p/|(,)'+jx  
authorization by direction 指示授权 2eok@1  
authorization by instruction 指令授权 vC9@,[  
authorization by warrant 令状授权 D6=HYqdj  
authorization of unit trust 单位信托的认可 BpT"~4oV5  
authorized agent 指定代理人 
hWGZd~L  
authorized capital 法定资本 gOE_ ]  
authorized clerk 出市员 W\UL
UK  
authorized dealer 认可交易商 mf*Nr0L;J  
authorized financial institution 认可财务机构 R40W'N1%q  
authorized fund 认可基金 wz@FrRP=  
authorized fund house 获授权的基金公司；认可基金公司 Y">4Qx4W  
authorized institution 认可机构 P"4Mm
, C  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~8Sqa%F>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 k@qWig  
authorized insurer 获授权保险人；获认可承保人 B1w0cS%%:  
authorized investment 特准投资项目 !Q[}s#g  
authorized person 获授权人 SWoEt1w  
authorized representative 获授权代表 irFc}.dI  
authorized share capital 法定股本 a%[q |oyR  
automated quotation system 自动报价系统 )|T`17-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] p~>_T7ze  
自动交易系统〔香港期货交易所有限公司〕 {'(ej5,6  
automatic adjustment mechanism 自动调整机制 DJ:38_F  
automatic adjustment system 自动调整系统 :Kay$r0+  
Automatic Clearing House 自动票据交换所 :QA@ c|(PF  
automatic exchange rates accumulation system 自动化汇率累集系统 ec?1c&E  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \|{*arS  
automatic teller machine [ATM] 自动柜员机 7t4v~'h;5e  
autopay 自动转帐 w
~v<v&  
available assets 可用资产 <;KRj85"j  
available fiscal reserve 现存财政储备 75(W(V(q  
available profit 可用利润 iwz` x  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 M]0^ind  
average 平均；平均数；海损 nL;K|W  
average basic salary 平均基本薪金 XqFu(Lm8=  
average consumer expenditure 平均消费开支；一般消费开支 Rrz'(
KSDw  
average cost 平均成本 U+!UL5k  
average cost of land production 增辟土地平均成本 RdkU2Y}V  
average daily turnover 平均每日成交额 S
_T  
average daily wage rate 平均每日工资率 D%GGu"@GO  
average expenditure pattern 平均开支模式 ~j}J<4&OvC  
average growth rate 平均增长率 ]S]"`;Wh  
average net fixed assets 固定资产平均净值 q6)p*}-  
average of relatives 相对价格平均数 b3^R,6]x&  
average price 平均价格 (6#M9XL  
average propensity to consume 平均消费倾向；一般消费倾向 iQj2UTds3  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (1y='L2rj  
average rate 平均率 p5qx=p~c  
average revenue 平均收入；平均收益 le2/Zs$  
average stock 平均库存；平均存货 v|y<_Ya  
average yearly rent 平均年租 qnTi_c  
avoidance of double taxation 避免双重课税 `Of[{.Q  
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 wjg}[R@!  
:D^Y?  
给你加分了