一些有用的会计术语(也不知道发的地方对不对)A

A: K=Fcy#,f  
A share Ａ股；甲类股份 ZwF_hm=/[  
abatement of tax 减税；减扣免税额 ZT_EpT=1  
ABN AMRO Bank N.V. 荷兰银行 ?^IM2}(p  
above-the-line expenditure 线上项目支出；经常预算支出 x%x:gkq  
above-the-line receipt 线上项目收入；经常预算收入 hlkf|H  
ABSA Asia Limited 南非联合亚洲有限公司 E9226  
absolute change 绝对数值变更 .Fh5:WN  
absolute expenditure 实际开支 35jP</  
absolute guideline figure 绝对准则数字 s
OLo[5y'  
absolute interest 绝对权益 F/RV{} 17E  
absolute order of discharge 绝对破产解除令 h.~S^uKi*  
absolute profit margin 绝对利润幅度 UXa3>q>  
absolute value 实值；绝对值 s bW`  
absolutely vested interest 绝对既得权益 ^O[qCX  
absorbed cost 已吸收成本；已分摊成本 ^X0<ZI  
absorption 吸收；分摊；合并 lcIX l&  
absorption rate 吸收率；摊配率；分摊率 59T:{d;~  
ACB Finance Limited 亚洲商业财务有限公司 jB?Tua$,s  
acceptable form of reciprocity 合理的互惠条件 2J|Yc^b6  
acceptable rate 适当利率；适当汇率 uu=e~K  
acceptance agreement 承兑协议 ycCEXu2F  
acceptance for honour 参加承兑 Te!q(;L`4  
acceptor 承兑人；接受人；受票人 Z^`>;n2  
acceptor for honour 参加承兑人 R4QXX7h!  
accident insurance 意外保险 }[l`R{d5q>  
Accident Insurance Association of Hong Kong 香港意外保险公会 xp>ra2A  
accident insurance scheme 意外保险计划 UO<%|{W+  
accident year basis 意外年度基准 cKK 1$x  
accommodation 通融；贷款 2fI?P  
accommodation bill 通融票据；空头票据 'ei9* 4y  
accommodation party 汇票代发人 M*+_E8Lh  
account balance 帐户余额；帐户结余 UTmX"Li  
account book 帐簿  nKkI  
account collected in advance 预收款项 #xE"];  
account current book 往来帐簿 yZA}WTGe  
account of after-acquired property 事后取得的财产报告 "o}3
i!2Qr  
account of defaulter 拖欠帐目
U4O F{  
account payable 应付帐款 gnB%/g[_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vVZ@/D6w  
account receivable 应收帐款 `Nu3s<O7CF  
account receivable report 应收帐款报表 |7UR_(}KC  
account statement 结单；帐单；会计财务报表 \nPa>2r  
account title 帐户名称；会计科目 ~XQN4Tv-  
accountant's report 会计师报告 a{69JY5  
Accountant's Report Rules 会计师报告规则 (?YTQ8QR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i+T$&$b  
Accounting Arrangements 《会计安排》 nvsuF)%9hZ  
accounting basis 会计基础 Kv!CL9^LX7  
accounting by Official Receiver 破产管理署署长呈交的帐目 )MW.Y  
Accounting Circular 《会计通告》 i v&:X3iB  
accounting class 会计类别 Gv6EJV1i  
accounting date 记帐日期；会计结算日期 ],&WA?>G  
accounting for money 款项核算 hq$:62NYg  
Accounting Officer 会计主任 vQ26U(7\>  
accounting period 会计报告期；会计期 qeSxE`E"  
accounting policy 会计政策；会计方针 Uq0RJ<n  
accounting practice 会计惯例 JyYg)f  
accounting principle 会计准则 i4v7x;m_p  
accounting record 会计记录 m[Px|A5{  
accounting report 会计报告 x"5/1b3aq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *V3}L Z  
Accounting Society of China 中国会计学会 }N*6xr*X+  
accounting statement 会计报表 i@Q)
`>4  
accounting system 会计制度；会计系统 4wMKl6mL  
accounting transaction 会计事项；帐务交易 -&D~TL#  
accounting treatment 会计处理 "F}anPY  
accounting year 会计年度 x:"_B  
accretion 增值；添加 :kflq  
accrual 应计项目；应累算数目 T
Q.d|{B[  
accrual basis 应计制；权责发生制 q9yY%  
accrual basis accounting 应计制会计；权责发生制会计 ^cDHyB=v4d  
accrue 应累算；应计 .0cm mpUNq  
accrued benefit 应累算利益  ]6W#P7  
accrued charges 应计费用 B.;/N220P  
accrued cumulative preference share dividend 应累算的累积优先股股息 .z7F58  
accrued expenses 应累算费用 hf8=r5j=  
accrued interest payable 应付利息；应计未付利息 4=>/x90y  
accrued interest receivable 应收利息；应计未收利息 GmPNzHDb  
accrued right 累算权益 r2q
xi'  
accruing profit 应累算的利润 oAA%pZ@  
accumulated fiscal reserve 累积财政储备 C8DZ:3E$c  
accumulated profit 累积利润；滚存溢利 w,;CrW T2t  
accumulated reserve 累积储备 b qEwi[`  
accumulation of surplus income 累积收益盈余 s==gjA e:  
acquired assets 既得资产 [9~Bau  
acquisition 收购；购置；取得 mz3!HksZ"  
acquisition cost 购置成本 6#K1LY5}  
acquisition expenses 购置费用 {SbA(a?B  
acquisition of 100% interest 收购全部股权 'kL>F&|  
acquisition of control 取得控制权 {Z3B#,V(g  
acquisition of fixed assets 购置固定资产 (p-a;.Tw
j  
acquisition of shell “买壳” yx4B!U  
acquisition price 收购价 $F`jM/B6  
act of God 天灾 =sPY+~<o  
acting partner 执事合伙人 8 POrD8B  
active market 买卖活跃的市场；交投畅旺的市场；旺市 J,_I$* _0  
active partner 积极参与的合伙人 $j)Er.!9|R  
active trading 交投活跃 T`Sp!  
actual circulation 实际流通 BPIp3i  
actual cost 实际成本 smF#'"{  
actual expenditure 实际开支；实际支出 8AOJ'~$  
actual income 实际入息；实际收入；实际收益 8sx\b  
actual market 现货市场 $e_A( |  
actual price 现货价；实际价格 (SfP3  
actual profit 实际利润 12~zS  
actual quotation 实盘；实际价位；实际报价 2N9 BI-a  
actual year basis 按实际年度计算 \3hhM}6)DM  
actuals 实货 [58xT>5`m  
actuarial investigation 精算调查 5<<e_n.2q  
actuarial principle 精算原则 <}pqj3  
actuarial report 精算师报告 a9(1 6k  
Actuarial Society of Hong Kong 香港精算学会 DAj@wn3K?  
actuarial valuation 精算师估值 ]tanvJG}'  
actuary 精算师 >w9fFm!Q  
ad referendum agreement 暂定协议；有待覆核的协定 nG1mx/w  
ad valorem duty 从价税；按值征税 UsNr$MO {  
ad valorem duty system 从价税制 /RT3r  
ad valorem fee 从价费 Xl.h&x0? 8  
ad valorem tariff 从价关税 g(7htWr4  
additional allowance 额外免税额 XD<7d")I  
additional amount for unexpired risk 未过期风险的额外款额 cwlXb!S$  
additional assessable profit 补加应评税利润 Pv1C o:  
additional assessment 补加评税 =4/LixsV|  
additional commitment 额外承担 {W62%>v  
additional commitment vote 额外承担拨款 &$.Vi&{.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MRZWfc  
additional dependent parent allowance 供养父母额外免税额 4~53%=+  
additional provision 额外拨款 ! %S9H2Lv  
additional stamp duty 附加印花税 E%:!* 9  
additional tax 补加税罚款；补加税款 .[? E1we  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 FZ6.<wN  
adjudged bankrupt 被裁定破产 :=UiEDN@  
adjudicated bankrupt 裁定破产人 Psp3~Kg  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4r\Sbh  
adjudication of bankruptcy 裁定破产；宣告破产 KwlN  
adjudication of insolvency 裁定无力偿还债务 :=+s^K  
adjusted actual 经调整的实数；调整后的实数 6+_)(+c  
adjusted current assets 经调整的流动资产；调整后的流动资产 U\&kT/6vh  
adjusted figure 经调整的数字；调整后的数额 2fT't"gw  
adjusted liabilities 经调整的负债；调整后的负债 S)p{4`p%  
adjusted loss 经调整的亏损；调整后的亏损 :W_S  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 7]_UZ)u  
adjusted profit 经调整的利润；调整后的利润 Sd2R$r  
adjusted surplus 经调整的盈余额；调整后的盈余额 +*WE<4"!6  
adjusted value 经调整的价值；调整后的价值 HWx
k>F0  
adjustment 调整；修订；理算〔保险〕 kzZtKN9Az  
adjustment centre 调剂中心 C0[Rf.*  
adjustment lag 调整过程的时间差距；调整时差 HU-4k/I~  
adjustment mechanism 调整机制 @#c(4}^ <w  
adjustment of loss 亏损调整 f#pT6  
adjustment process 调整过程；调整程序 w;vp X>  
adjustment range 调整幅度 Ash"D~  
administered exchange rate 受管制汇率 r*C:)z.}  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Q*+@"tk<  
administration expenses 行政费用 N#Bg`:!  
administration fee 手续费；行政费 )#l &F$  
administration in bankruptcy 破产管理 R|% 3JE0  
administration order 遗产管理令 B08q/qi  
administrator 管理人；遗产管理人 #m1e_[   
administrator of the estate 遗产管理人 U
B@>i3  
admission of debt 债项承认书 Jvw~b\  
admission of proof 接纳债权证明 : FF:{&d  
advance 放贷款项；垫付款项；预支款项；预付款项 'm# -)R!  
advance account 暂支帐目；预付款帐户 j wlmWO6  
advance compensation 预付补偿金 W1f]A#t<  
advance from shareholder 股东垫款 wb2N$Ew=  
advance pending reimbursement 预支以待日后付还 +^{;o0kcx  
advanced economy 先进经济体系 41>Bm*if  
advancement 预付；预付财产 :Qh5ZO&G0  
advances warrant 垫款令 HNxJ`x~Z~  
advancing 贷出 "ZEJL.Wy  
adverse balance 逆差 0I* ^VGZ  
adverse exchange 逆汇 Z`v6DfK}  
advertisement addressed to shareholders 在报章刊登的致股东通告 ])!|b2:s3  
advice for collection 托收通知书 u`$,S&Er  
advice of drawing 提款通知书；汇票通知书 %?J\P@  
advice of payment 付款通知 6C9KT;6  
Advisory Committee [Securities and Futures Commission] Z%\9y]zs  
谘询委员会〔证券及期货事务监察委员会〕 L,of@>  
Advisory Committee on Diversification 经济多元化谘询委员会 P1]ucu_y,  
affidavit 誓章；遗产申报誓章 -q[T0^eS  
affidavit of no receipt 述明无收款的誓章 pOS:/~I3  
affiliate 联号；联营公司；附属公司 ;XSRG*3j~4  
affiliated company 附属公司；联号；联营公司 _SjS^z~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?|Fu^eR%X  
affordability 负担能力 N6=cqUM wt  
African Development Bank [AfDB] 非洲开发银行 2GLq#")P  
after-acquired property 事后取得的财产 9-eYCg7C|  
after-hours dealing 市后交易 W}EI gVHs  
after-tax profit 税后盈利；税后利润；税后溢利 r.** z j  
agency agreement 代理协议 UTc$zc7  
agency expenses 代理机构的开支  HUr;ysw  
agency fee 代理费 64z9Yr@  
Agency Law 《代理法》 PA5ET@mD  
agent 代理人；承销人 MI0'ou8l  
agent of company 公司代理人 s<5q%5ix3  
agent's fee 代理人费；经纪费 u{"o*udU  
aggregate 总计；总数；总体数字 EC&t+"=R  
aggregate amount 总款额；总额 {cnya*  
aggregate assets and liabilities 总体资产与负债 x~!B.4gT2  
aggregate at constant price 按固定价格计算的总体数字 H@bra~k-  
aggregate demand 总需求 V:9|9$G  
aggregate gross position 总持仓量 J4 .C"v0a  
aggregate limit 总限额 C_dsYuQ5R  
aggregate of salaries tax 合计薪俸税 ~;_]U[eOL  
aggregate performance 总体表现；总体业绩 GeWB"(t  
aggregate supply 总体供应 1GN>,Lb:o  
aggregate surplus 总盈余 [bUM x  
aggregate total 整体总额 }]>[FW  
aggregate value 总值；合计价值 +2O('}t  
aggregated basis 合计基准 m<IPi <  
aggregated net chargeable income 合计应课税入息实额 l<<0:
~+q  
aggregation 合并计算；合计；总和 %h=)>5-T  
aggregation of incomes of husband and wife 夫妇入息合并计算 kX
zm  
aggregation of property 财产的总和  g2L  
agio 差价；贴水 Nt,)5_K <  
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》 p/ pVMR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M(HU^?B{'  
《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》
gF^l`1f"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment MB"uJUk  
《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》 jy(,^B,]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment U2 <*BRJ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )|@b GEk  
agreement for a settlement 授产协议 Z2)f$ c  
agreement for assignment 转让协议 i:Pg&474f  
agreement for sale 售卖协议；买卖协议 qe4hNFq  
agreement for sale and purchase 买卖协议 JiEcPii  
agreement for the payment of interest 支付利息协议 w(8q qU+\  
agreement for the repayment of money 还款协议 1>jG*tr  
agreement of reinsurance 再保险协议 QIQB  
Agricultural Bank of China 中国农业银行 ~QFD ^SoK  
air passenger departure tax 飞机乘客离境税 SKuZik_  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 bM;yXgorU  
airport tax 机场税 q -M&f@Il  
alcohol duty 酒精税 Bwjd/id q  
alienation 让与；让渡；转让 qF`;xa%,}  
alimony 生活费；赡养费 !CtY.Lp  
All Ordinaries Index [AOI] 所有普通股指数 0 lXV+lj  
all risks 全险；综合险 %eT4Q~}5"  
All Sales Record for Stock Market 《股票市场成交报告》 `!S5FE"-  
Allied Capital Resources Limited 新联财务有限公司 /D`M?nD7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 sSd  
allocation letter 拨款信件 )MZ]c)JD^  
allocation of fund 分配款项；预留款项 +P/"bwv0  
allocation of profit 利润分配；溢利分配 Wa #,>  
allocation warrant 拨款令 >9a%"<(2#  
allotment 分配；配股 V"%2Tz  
allotment notice 股份配售通知；配股通知 I+D`\OSL  
allotment of shares 股份分配 R"6Gm67t  
allowable 可获宽免；免税的 Kv:UQdnU[  
allowable business loss 可扣除的营业亏损 >s1FTB-$W  
allowable expenses 可扣税的支出 &JAQ:([:  
allowance 免税额；津贴；备抵；准备金 bv;&oc:r  
allowance for debts 债项的免税额 6#T?g7\pyR  
allowance for depreciation by wear and tear 耗损折旧免税额 R
Kdf1C  
allowance for funeral expenses 殡殓费的免税额 E"!9WF(2t5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?=jmyDXH!  
allowance for repairs and outgoings 修葺及支出方面的免税额 kMKI=>s+  
allowance to debtor 给债务人的津贴 GC66n1- X  
alteration of capital 资本更改 +cvz  
alternate trustee 候补受托人 GsqR8n=  
amalgamation 合并 vVc:[i
  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0t}=F4@&a  
ambit of charges 征税范围；收费范围 [#V"a:8m}  
amended valuation 经修订的估值 g-pDk*|I,Q  
American Commodities Exchange 美国商品交易所
&FHE(7}/#  
American Express Bank Limited 美国运通银行 8xj4N%PA  
American Stock Exchange 美国证券交易所 , M/-lW  
amortization 摊销 pWSYbN+d  
amount due from banks 存放银行同业的款项 _bqiS]:  
amount due from banks abroad 存放海外银行同业的款项 -))>7skc  
amount due from holding companies 控股公司欠款 _t6siB_u  
amount due from local banks 存放本港银行同业的款项 THJ KuWy  
amount due to banks 银行同业的存款 [?RLvhU|  
amount due to banks abroad 海外银行同业的存款 TSdjX]Kf  
amount due to holding companies 控股公司存款 -kZz,pNQ,  
amount due to local banks 本港银行同业的存款 |~8\{IcZ  
amount due to outport banks 外埠银行同业的存款 Yk(OVl T  
amount for note issue 发行纸币的款额 -Hh$3Uv  
amount of bond 担保契据的款额 j:"+/5rV8  
amount of consideration 代价款额 9r+`j  
amount of contribution 供款数额 e~$MIHBY]  
amount of indebtedness 负债款额 _S8]W !c  
amount of principal of the loan 贷款本金额 Il2DZ5- )  
amount of rates chargeable 应征差饷数额 -kES]P?2  
amount of share capital 股本额 idGkX ?  
amount of sums assured 承保款额 BT 98WR"\  
amount of variation 变动幅度 t"2WJ-1k}  
amount of vote 拨款数额 LoOyqJ,  
amount payable 应付款额 l6xC'c,jg  
amount receivable 应收款额 =ADAMP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h?.6e9Y4  
analysis 分析 m{mK;D  
ancillary risk 附属风险 ~Cks)mJs  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z@ h<xo*r  
annual accounting date 年结日期 ?@|1>epgd  
annual allowance 每年免税额；年积金；年度津贴；年津 QoDWR5*^D  
annual balance 年度余额 ^*A/92!yF  
annual disposable income 每年可动用收入 hOfd<k\A  
annual estimates 周年预算 +hY/4Tx<  
annual fee 年费 gwThhwR  
annual general meeting 周年大会 U'
";  
annual growth rate 年增率；每年增长率 6TfL|W<  
annual long-term supplement 长期个案每年补助金 pTGq4v@6x  
annual pensionable emolument 可供计算退休金的年薪 9Lk.\.  
annual report 年报 < t>N(e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^>GL<1 1  
annual return 周年报表；周年申报表；每年报税表格 k:7UU4M 5  
Annual Return Rules 《周年报表规则》 8Qu7x[tK?  
annual review of consumer prices 每年消费物价回顾 H4k`wWOk  
annual roll-forward basis 逐年延展方式 uP|AP  
annual salary 年薪 `!qWHm6I*  
annual statement 年度报表；年度决算表 ?-#w [J'6  
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 RduA0@g0  
annuitant 年金受益人 IAnY+=^  
annuity 年金 CEYHD?9k8  
annuity contract 年金合约 m%ET!+  
annuity on human life 人寿年金 [+{ ot   
antecedent debt 先前的债项 /Ia=/Jj7N  
ante-dated cheque 倒填日期支票 ~lCG37  
anticipated expenditure 预期开支 TnM}|~V  
anticipated net profit 预期纯利 +/\.%S/  
anticipated revenue 预期收入 =!U{vT  
anti-inflation measure 反通货膨胀措施 VQPq+78  
anti-inflationary stance 反通货膨胀立场 w#Nn(!VR  
apparent deficit 表面赤字 4mshB  
apparent financial solvency 表面偿债能力 +;Cq>1x,  
apparent partner 表面合伙人 QV{Nq=%]  
application for personal assessment 个人入息课税申请书 b44H2A.  
application of fund 资金应用 >P\Tnb"Q\  
application to release as liquidator and to destruct the books of accounts and documents FX}<F0([?  
申请免除清盘人职务及毁灭帐簿与文件 }xLwv=Ia  
appointed actuary 委任精算师 *}
ay  
appointed auditor 委任核数师；委任审计师 "^_p>C)T  
appointed trustee 委任的受托人 *sAoYx  
appointer 委任人 xhUQ.(S`r6  
apportioned pro rata 按比例分摊 8Y5* 1E*  
apportionment 分配；分摊 rRT9)wDa  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4$IPz7  
apportionment formula 分摊方程式 ,"h$!k"$g  
apportionment of estate duty 遗产税的分摊 `*}#Bks!  
appraisal 估价；评估 CFul_qZ/e  
appreciable growth 可观增长 htM5Nm[g  
appreciable impact 显着影响 bGK&W;Myk  
appreciable increase 可观增长 T%P0M*  
appreciation 增值；升值 OMKEn!Wq  
appreciation against other currencies 相对其他货币升值 px4Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5uDQ*nJ|  
appreciation tax 增值税 S`0@fieOf  
appropriation 拨款；拨用；拨付 jq.@<<j|$  
appropriation account 拨款帐目 ,e.y4 vnU  
Appropriation Bill 拨款法案 zXcSE"   
appropriation-in-aid system 补助拨款办法 ((.PPOdJV  
approved assets 核准资产 ]PUyX8'~  
approved basket stock 认可一篮子证券 ~JC``&6E=}  
approved budget 核准预算 y9W*/H{[`  
approved charitable donation 认可慈善捐款 U?#6I-  
approved charitable institution 认可慈善机构 ,Oxdqxu7  
approved currency 核准货币；认可货币 @Z3b
^G[  
approved estimates 核准预算 6K`frt
 
approved estimates of expenditure 核准开支预算 "ajZ&{Z  
approved overseas insurer 核准海外保险人 7t@jj%F  
approved overseas trust company 核准海外信托公司 mXhr: e  
approved pooled investment fund 核准汇集投资基金 E8%O+x}  
approved provident fund scheme 认可公积金计划 +"'h?7'C  
approved provision 核准拨款 ,j&o H$mW  
approved redeemable share 核准可赎回股份 #7Qn\C2  
approved regional stock 认可地区性证券 ,0-  
approved retirement scheme 认可退休金计划 4RTEXoXs  
approved subordinated loan 核准附属贷款 YnJ=&21  
arbitrage 套戥；套汇；套利 F<'g6f  
arbitrageur 套戥者；套汇者 )x(
*T  
arbitrary amount 临时款项 9oc[}k-M  
arrangement 措施；安排；协定 'J!P:.=a>  
arrears 欠款 jS R:ltd  
arrears of pay 欠付薪酬 ShCAkaj_  
arrears of revenue 逾期未收税款；逾期未收的帐项 SvI  
articles of association 组织章程；组织细则；组织章程细则 zKT \i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N66jFRA;x  
ascertainment of profit 确定利润 x!I7vs~~zW  
"Asia Clear" “亚洲结算系统”  |2n2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >{m>&u;Cc  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 0Fbq/63  
Asian Development Fund [ADF] 亚洲发展基金 rTmcP23]  
Asian dollar bond 亚洲美元债券 @Ki`g(],P  
Asian dollar market 亚洲美元市场 G4g},p!  
Asian dollar rate 亚洲美元利率 bzUc;&WDz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 YJ
3970c/M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T*YdGIFO  
asked price 沽盘；喊价；索价；卖方报价 l8^^ O  
assessable income 应评税入息 Q8\Ks|u]  
assessable loss 应评税亏损 NiWooFPKJ  
assessable profit 应评税利润 RCxqqUS\C  
assessable value 应评税值 hfEGkaV._3  
assessed profit 估定利润 Q|pz].0  
assessed value 经评估价值 &=02.E@  
assessment 评税；评定；估价；评税单 [=V

8  
assessment number 评税编号；估价编号 {`J7>K  
assessment of additional tax 补加税评税 \;P Bx &  
assessment of performance 业绩评估；实绩评价 -Ep-v4}  
Assessor 评税主任 + FL
zK(  
asset price bubbles 资产价格泡沫 N4HnW0  
asset-backed securities 具资产保证的证券 q=96Ci_a  
assets accretion 资产增值 C}+(L3Z  
assets and liabilities 资产与负债 jriliEz;f  
assets betterment statement 资产递增表；资产改进表 j4G,Z4  
assets lending 实物放款；有抵押贷款 Q%t8cJL  
assets of the company passing on the death 死者去世时转移的公司资产 ?dxhe7m  
assets pledged as security for liabilities 用作负债抵押的资产 @<alWBS  
assets portfolio 资产投资组合 ?+5K2Zk  
assets price 资产价格 ~
hM4({/QN  
assets quality 资产质素 ]^j)4us  
assets realization 资产变现 %kVpW& ~  
assets refinancing arrangement 资产再集资安排 snj+-'4T  
assets securitization 资产证券化 A1YIPrav(  
assets situated outside Hong Kong 在香港以外地方的资产 z&-3H/   
assets stripping 削减资产；拆卖资产 @x{;a9y  
assets value 资产值 "]JS,g {m  
assignee 承让人 )0UQy#r  
assignment 转让；转让书；转让契 O"Xjv`j:  
assignment of interest 权益转让 @Vb-BC,  
assignment of letters patent and trade mark 专利证书及商标转让 M?F({#]  
assignment of property 物业转让；物业转让书 T_\GvSOI  
assignment right 转让权 T}4RlIZF  
assignor 转让人 yq;gBIiZ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 lIOLR-:4j  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 h?$4\^/  
associate member 附属会员 uV%7|/fD  
associated body corporate 相联法人团体 m _:ib}  
associated company 相联公司；联属公司 lT$A;7
[  
associated corporation 相联法团 U)c,ZxE  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] qU=$ 0M  
公认会计师公会〔英国〕 F;MFw2G  
Association of Futures Exchange Brokers 香港期货经纪协会 S{ *RF)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 q$H'u[KQ06  
association of underwriters 承保人组织 _jnH!M
w  
assumption of control 接管 zeR!Y yt!  
assurance 担保；保险；转易；转易书 w/Q'T&>b/  
assurance of interest 权益的转易 gy*N)iv%  
at 19XX price 按一九ＸＸ年价格计算 [m('Y0fwO^  
at a discount 按赔价计算；按贴水价格计算；打折扣 BQw#PXp3  
at a premium 按溢价计算；按升水价格计算 9nd'"$  
at call 通知付款；按通知 z?E:s.4F  
at constant market price 按固定市价计算 ux-Fvwoh  
at constant price 按固定价格计算 r[~Km5  
at cost 按成本计算 %} \@Wk~  
at current market price 按当时市价计算；按现时市价计算 \UN7lDH  
at current price 按当时价格计算；按现时价格计算 c()F%e:n  
at factor cost 按要素成本计算；按生产要素成本计算 r0S"}<8O  
at money-of-the-day price 按付款当日价格计算 \mv7"TM  
at or better 按指定或较佳价位〔买卖指令〕 GS)l{bS#[O  
at par 按面值计算；平价 iyj&O"  
at sight 见票即付 ,gRsbC  
at the close 按收市盘 WU}JArX9  
at the opening 按开市盘 2Uk$9s  
attestation 见证；见证条款 5$zC,g*#  
at-the-money option 平价期权 t|%iW%m4  
attorney 受权人；受托代表人 e `_ [+y  
attornment 新拥有人承认书 r$.ek\D5  
attributable profit 可归属利润 k*lrE4
::a  
attributable share value 可归属股份价值 odj|"ZK  
Auckland Stock Exchange 奥克兰证券交易所 _>&zhw2  
auction 拍卖 3:);vh!  
auctioneer 拍卖商 \_BaV
0<  
audit 审计；核数 h4.ZR={E  
Audit Commission 审计署 ?M\3n5;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Q=w\)qJ  
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〕 x{&Z|D_CM  
audit review 帐目审查 .eJ4F-V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Vh
'H5v^  
audited account 审计帐目；经审计的帐目 +hKQha!*  
audited annual account 经审计的周年帐目 X"'}1o  
audited balance sheet 经审计的资产负债表 ],' n!:>  
auditor 核数师；核数主任；审计师 WKmG
w^  
auditor's certificate 核数师证明书；审计师证明书 oIbd+6>f  
auditor's report 核数师报告；审计师报告 PVV\@  
Aussie bond 澳元债券 i' N  
austerity budget 紧缩预算 z!t&zkAK  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ##yi^;3Y  
Australia All Ordinaries Index 澳洲所有普通股票指数 \Fc"Q@.u  
Australian Dollar [AUD] 澳元 VN;Sz,1Z  
Australian Options Market 澳大利亚期权市场 q=|>r n_  
Australian Securities Commission 澳洲证券事务监察委员会 {$Fg+~
 
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Xt9?7J#\T  
Australian Stock Exchange 澳大利亚证券交易所
%.[GR  
Austrian Schilling [ATS] 奥地利先令 >dZ x+7  
authentication 认证；鉴证 K3 "co1]u  
authority to purchase 委托购买证；委购书 :2  
authorization 认可；核准；授权；授权书 g^8bY=* .  
authorization by direction 指示授权 L42C<  
authorization by instruction 指令授权 2rD`]neA  
authorization by warrant 令状授权 [O(78n$$  
authorization of unit trust 单位信托的认可 }&;0:hw%  
authorized agent 指定代理人 >*Y~I0>  
authorized capital 法定资本 ,?i#NN5p  
authorized clerk 出市员 b6oPnP_3P  
authorized dealer 认可交易商 v,1.n{!;  
authorized financial institution 认可财务机构  :E'38~  
authorized fund 认可基金 \+S~N:@><k  
authorized fund house 获授权的基金公司；认可基金公司 }%_x T  
authorized institution 认可机构 ?u 9) GJO[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t</Kel|D  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 /koNcpJ  
authorized insurer 获授权保险人；获认可承保人 'du:Bxl`d4  
authorized investment 特准投资项目 (q3(bH~T)  
authorized person 获授权人 f{5)yZ`J*  
authorized representative 获授权代表 j3z&0sc2(0  
authorized share capital 法定股本 Z\O ,9  
automated quotation system 自动报价系统 4z[Z3|_V  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] r"J1C  
自动交易系统〔香港期货交易所有限公司〕 j}S  
automatic adjustment mechanism 自动调整机制 I@ }:} 8t  
automatic adjustment system 自动调整系统 >^> \y8on  
Automatic Clearing House 自动票据交换所 lXL\e(ow  
automatic exchange rates accumulation system 自动化汇率累集系统 .ay K+6I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^|as]x!sv  
automatic teller machine [ATM] 自动柜员机 ].2q.7Yur  
autopay 自动转帐 s`GSc)AI  
available assets 可用资产 y&9v0&o  
available fiscal reserve 现存财政储备 w.J2pvyB  
available profit 可用利润 c?b?x 6 2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 3(6i6 vV  
average 平均；平均数；海损 [0F+t,`  
average basic salary 平均基本薪金 "YHe]R>3s  
average consumer expenditure 平均消费开支；一般消费开支 >MS}7Hk\  
average cost 平均成本 )#i]exZ  
average cost of land production 增辟土地平均成本 #Rjm3#gc  
average daily turnover 平均每日成交额 )N`ia%p_]  
average daily wage rate 平均每日工资率 A^%z;
( 0p  
average expenditure pattern 平均开支模式 A3yVT8  
average growth rate 平均增长率 A$fd6+{  
average net fixed assets 固定资产平均净值 6$@Pk<w  
average of relatives 相对价格平均数 rb&^ei9B  
average price 平均价格 1OE^pxfi>  
average propensity to consume 平均消费倾向；一般消费倾向 &RpQ2*4n  
average propensity to save 平均储蓄倾向；一般储蓄倾向 %^gT.DsX-  
average rate 平均率 %+FM$xyJ  
average revenue 平均收入；平均收益 =@V4V} ?  
average stock 平均库存；平均存货 ~SP.&>Q>  
average yearly rent 平均年租 t3v*P6  
avoidance of double taxation 避免双重课税 #y}@FG  
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 J'^BxN&  
m'oVqA&  
给你加分了