一些有用的会计术语(也不知道发的地方对不对)A

A: 9><mp]E4  
A share Ａ股；甲类股份 2n`Lg4=  
abatement of tax 减税；减扣免税额 2~;&g?T6  
ABN AMRO Bank N.V. 荷兰银行 J:F^ #gW  
above-the-line expenditure 线上项目支出；经常预算支出 Y#01o&f0n  
above-the-line receipt 线上项目收入；经常预算收入 EC?Efc+O  
ABSA Asia Limited 南非联合亚洲有限公司 dy>|cj  
absolute change 绝对数值变更 vVs#^"-nW  
absolute expenditure 实际开支 ~mN%(w!^  
absolute guideline figure 绝对准则数字 Gr(|Ra.  
absolute interest 绝对权益 b]]N{: I  
absolute order of discharge 绝对破产解除令 cub<G!K  
absolute profit margin 绝对利润幅度 lg1PE7  
absolute value 实值；绝对值 i`OrMzL  
absolutely vested interest 绝对既得权益 K.SeK3(  
absorbed cost 已吸收成本；已分摊成本 ZZ)G5ji  
absorption 吸收；分摊；合并 u&TdWZe  
absorption rate 吸收率；摊配率；分摊率 xnq><4  
ACB Finance Limited 亚洲商业财务有限公司 Pcu|k/tk  
acceptable form of reciprocity 合理的互惠条件 1ZKzumF  
acceptable rate 适当利率；适当汇率 ZcryAm:I  
acceptance agreement 承兑协议 %>XN%t'6aT  
acceptance for honour 参加承兑 3,.% s  
acceptor 承兑人；接受人；受票人 /4joC9\AB  
acceptor for honour 参加承兑人 8t.dPy<  
accident insurance 意外保险 27#8dV?  
Accident Insurance Association of Hong Kong 香港意外保险公会 s=EiH  
accident insurance scheme 意外保险计划 \-. Tg!Q6  
accident year basis 意外年度基准 U 0ZB^`  
accommodation 通融；贷款 [l[
{6ZXt  
accommodation bill 通融票据；空头票据 "~p+0Xws9  
accommodation party 汇票代发人 @%@zH%b  
account balance 帐户余额；帐户结余 3DoRE2}  
account book 帐簿 a%~yol0wO7  
account collected in advance 预收款项 Z|`fHO3j  
account current book 往来帐簿 f:%SW  
account of after-acquired property 事后取得的财产报告 E5B8 Z?$a  
account of defaulter 拖欠帐目 M g!ra"  
account payable 应付帐款 MtG_9-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 K~>jApZ%  
account receivable 应收帐款 U4_"aT>My  
account receivable report 应收帐款报表 [b5(XIGUN}  
account statement 结单；帐单；会计财务报表 9)Yw :  
account title 帐户名称；会计科目 X
U#,Bu{  
accountant's report 会计师报告 dokuyiN\  
Accountant's Report Rules 会计师报告规则 4 10:%WGc  
accounting and auditing procedure 会计与审计程序；会计与核数程序 z`'P>.x   
Accounting Arrangements 《会计安排》 V<$*Y>;  
accounting basis 会计基础 98<zCSe\]  
accounting by Official Receiver 破产管理署署长呈交的帐目 8!j=vCv  
Accounting Circular 《会计通告》 ~R!gJTO9  
accounting class 会计类别 YY!!<2_  
accounting date 记帐日期；会计结算日期 fSV5  
accounting for money 款项核算 mG}k 3e-  
Accounting Officer 会计主任 <R~KM=rL  
accounting period 会计报告期；会计期 ;Prg'R[o;  
accounting policy 会计政策；会计方针 FR'b`Xv:  
accounting practice 会计惯例 ^I./L)0=}  
accounting principle 会计准则 `GkRmv*  
accounting record 会计记录 T{~MiC6A  
accounting report 会计报告 *eoq=,O  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 drX4$Kdf]  
Accounting Society of China 中国会计学会 c'lIWuL)  
accounting statement 会计报表 ;8EjjF [>  
accounting system 会计制度；会计系统  . X0t"  
accounting transaction 会计事项；帐务交易 g _x\T+=  
accounting treatment 会计处理 qb#V)  
accounting year 会计年度 FjK Ke7  
accretion 增值；添加 (or =f`  
accrual 应计项目；应累算数目 y}3 `~a
 
accrual basis 应计制；权责发生制 5%vP~vy_}  
accrual basis accounting 应计制会计；权责发生制会计 8^&fZL',  
accrue 应累算；应计 ,C5@
P+A  
accrued benefit 应累算利益 \JF57t}Zk  
accrued charges 应计费用 F(0pru4u  
accrued cumulative preference share dividend 应累算的累积优先股股息 t[L2'J.5  
accrued expenses 应累算费用 C.DoXE7  
accrued interest payable 应付利息；应计未付利息 VQZT.^  
accrued interest receivable 应收利息；应计未收利息 roK4RYJ7)  
accrued right 累算权益 P}w^9=;S  
accruing profit 应累算的利润 ?h>(&HjWV  
accumulated fiscal reserve 累积财政储备 CNpCe-%&  
accumulated profit 累积利润；滚存溢利 $~;6hnrm  
accumulated reserve 累积储备 {
EiG23!qV  
accumulation of surplus income 累积收益盈余 6|>"0[4S  
acquired assets 既得资产 .)oQM:F(h  
acquisition 收购；购置；取得 'Q^G6'(SaK  
acquisition cost 购置成本 7KYF16A4  
acquisition expenses 购置费用 #,Fx@3y\a  
acquisition of 100% interest 收购全部股权 x<)!$cg  
acquisition of control 取得控制权 )
%-\hl]  
acquisition of fixed assets 购置固定资产 `UzCq06rJ1  
acquisition of shell “买壳”  xLGTnMYd  
acquisition price 收购价 exa}dh/uC  
act of God 天灾 Z=1,<ydKV  
acting partner 执事合伙人 @Reh?]# v  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }J4BxBuV8  
active partner 积极参与的合伙人 x&6i@Jl  
active trading 交投活跃 "X!_37kQ  
actual circulation 实际流通 AH ?MJKY@Z  
actual cost 实际成本 o9(#KC?3  
actual expenditure 实际开支；实际支出 0Zp<=\!;  
actual income 实际入息；实际收入；实际收益 )Uoe~\  
actual market 现货市场 's%ct}y\J  
actual price 现货价；实际价格 o 2$<>1^  
actual profit 实际利润 1dXO3hot  
actual quotation 实盘；实际价位；实际报价 =-#iXP@  
actual year basis 按实际年度计算 TO;]9`~;Mu  
actuals 实货 x Ps&CyI  
actuarial investigation 精算调查 $4fjSSB~  
actuarial principle 精算原则 \)s 3]/"7  
actuarial report 精算师报告 e>s.mH6A  
Actuarial Society of Hong Kong 香港精算学会 )l/C_WEK  
actuarial valuation 精算师估值 CH|g   
actuary 精算师  &~f*q?xR  
ad referendum agreement 暂定协议；有待覆核的协定 O,z%7><  
ad valorem duty 从价税；按值征税 5juCeG+Z  
ad valorem duty system 从价税制 /ux#U]x  
ad valorem fee 从价费 9/^Bj  
ad valorem tariff 从价关税 _{@}Fd?o  
additional allowance 额外免税额  I$sm5oL  
additional amount for unexpired risk 未过期风险的额外款额 Ij,?G*  
additional assessable profit 补加应评税利润 }F9?*2\/  
additional assessment 补加评税 j^R~ Lt4  
additional commitment 额外承担 [&k& $04_  
additional commitment vote 额外承担拨款 Y)-)NLLG;n  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 " kJWWR  
additional dependent parent allowance 供养父母额外免税额 %nK15(  
additional provision 额外拨款 "q#kh,-C  
additional stamp duty 附加印花税 d4rJ?qw  
additional tax 补加税罚款；补加税款 4vJIO{m  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 R-|]GqS}L  
adjudged bankrupt 被裁定破产 RH0a\RC!G  
adjudicated bankrupt 裁定破产人 :G)x+0u  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |pg5m*h  
adjudication of bankruptcy 裁定破产；宣告破产 Q)dns)_x  
adjudication of insolvency 裁定无力偿还债务 ~hX'FV  
adjusted actual 经调整的实数；调整后的实数 &^>r<~]  
adjusted current assets 经调整的流动资产；调整后的流动资产 Z@umbyM  
adjusted figure 经调整的数字；调整后的数额 D(GHkS*0q  
adjusted liabilities 经调整的负债；调整后的负债  8eLL  
adjusted loss 经调整的亏损；调整后的亏损 hY'%SV
p  
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 {1ceF  
adjusted profit 经调整的利润；调整后的利润 hidweg*7  
adjusted surplus 经调整的盈余额；调整后的盈余额 '^AXUb  
adjusted value 经调整的价值；调整后的价值 r4zS,J;,  
adjustment 调整；修订；理算〔保险〕 s2kynQ#a  
adjustment centre 调剂中心 )9,"~P2[R  
adjustment lag 调整过程的时间差距；调整时差 8h2?Q  
adjustment mechanism 调整机制
EpMEA1=&  
adjustment of loss 亏损调整 6dlPS{H#U  
adjustment process 调整过程；调整程序 dy'?@Lj;  
adjustment range 调整幅度 0^^i=iE-u  
administered exchange rate 受管制汇率 3~'F^=T.Y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }(6k7{,Gw,  
administration expenses 行政费用 $r_gFv  
administration fee 手续费；行政费 #a:C=GV;4  
administration in bankruptcy 破产管理 L1BpY-=  
administration order 遗产管理令 RPQ)0.O7  
administrator 管理人；遗产管理人 m+ YgfR  
administrator of the estate 遗产管理人 I'h
QbLlG  
admission of debt 债项承认书 i&KODhMpP  
admission of proof 接纳债权证明 /0(KKZ)  
advance 放贷款项；垫付款项；预支款项；预付款项 /|f]L9)2<  
advance account 暂支帐目；预付款帐户 HVpaVM  
advance compensation 预付补偿金 &$f?XdZ7  
advance from shareholder 股东垫款 &rubA  
advance pending reimbursement 预支以待日后付还 &2J|v#$F  
advanced economy 先进经济体系 71InYIed  
advancement 预付；预付财产 D?R z|  
advances warrant 垫款令 e^QOn  
advancing 贷出 q)X&S*-<o~  
adverse balance 逆差 lVHJ}(<'p  
adverse exchange 逆汇 cl:YN]BK  
advertisement addressed to shareholders 在报章刊登的致股东通告 _wMz+<7bY  
advice for collection 托收通知书 c<=1,TB"-_  
advice of drawing 提款通知书；汇票通知书 UT-=5  
advice of payment 付款通知 827N?pU$)  
Advisory Committee [Securities and Futures Commission] y< 84Gw_  
谘询委员会〔证券及期货事务监察委员会〕 R=l/EK  
Advisory Committee on Diversification 经济多元化谘询委员会 fXN;N&I  
affidavit 誓章；遗产申报誓章 > 01k u  
affidavit of no receipt 述明无收款的誓章 01J.XfCd6  
affiliate 联号；联营公司；附属公司 <_5z^@N3$  
affiliated company 附属公司；联号；联营公司 kF?\p`[a  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {,m!%FDL  
affordability 负担能力 {x+jFj.  
African Development Bank [AfDB] 非洲开发银行 d(tq;2-  
after-acquired property 事后取得的财产 E7N1B*KI  
after-hours dealing 市后交易 u{si  
after-tax profit 税后盈利；税后利润；税后溢利 'vXrA  
agency agreement 代理协议 qYE-z(i  
agency expenses 代理机构的开支 +f+\uObi:  
agency fee 代理费 PpbW+}aCF  
Agency Law 《代理法》 5)}xqE"x  
agent 代理人；承销人 PffRV7qU0  
agent of company 公司代理人 hHdC/mR  
agent's fee 代理人费；经纪费 yd2ouCUV  
aggregate 总计；总数；总体数字 B!,})F$x  
aggregate amount 总款额；总额 $]O\Ryf6  
aggregate assets and liabilities 总体资产与负债 !=ZbBUJF  
aggregate at constant price 按固定价格计算的总体数字 Ji=E 1R  
aggregate demand 总需求 )%*uMuF  
aggregate gross position 总持仓量 vJYy`k^Y  
aggregate limit 总限额 mFT[[Z#  
aggregate of salaries tax 合计薪俸税 x.'O_7c0:  
aggregate performance 总体表现；总体业绩 P"
,53R+"  
aggregate supply 总体供应 /0zk&g  
aggregate surplus 总盈余 67d0JQTu  
aggregate total 整体总额 /q8n_NR  
aggregate value 总值；合计价值 zF{5!b  
aggregated basis 合计基准 X_XqT  
aggregated net chargeable income 合计应课税入息实额 gX);/;9mm+  
aggregation 合并计算；合计；总和 WFtxEIrl3j  
aggregation of incomes of husband and wife 夫妇入息合并计算 Hf#/o{=~}  
aggregation of property 财产的总和 QQqWJq~  
agio 差价；贴水 GMFp,Df  
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》 sURHj&:t|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment BVG 3 T  
《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》 P\SE_*&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment JI(8{ f  
《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》 \s[Uq  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment JrO2"S  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 xZBmQ:s',S  
agreement for a settlement 授产协议 o <sX6a9e  
agreement for assignment 转让协议 nsYS0  
agreement for sale 售卖协议；买卖协议 2Ui)'0  
agreement for sale and purchase 买卖协议 [&6l=a  
agreement for the payment of interest 支付利息协议 QO0T<V  
agreement for the repayment of money 还款协议 'H:lR1(,  
agreement of reinsurance 再保险协议 JTrxh]  
Agricultural Bank of China 中国农业银行 <Cm:4)~  
air passenger departure tax 飞机乘客离境税 s(F^P  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \#  
airport tax 机场税 W&)OiZN  
alcohol duty 酒精税 aHS.U^2  
alienation 让与；让渡；转让 bc%7-%  
alimony 生活费；赡养费 R:zjEhH)  
All Ordinaries Index [AOI] 所有普通股指数 }wz )"  
all risks 全险；综合险 Bm1yBKjO  
All Sales Record for Stock Market 《股票市场成交报告》 (V}DPA  
Allied Capital Resources Limited 新联财务有限公司 rJ K~kKG  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 HX?5O$<<N  
allocation letter 拨款信件 &H<-joZ)Z\  
allocation of fund 分配款项；预留款项 [p|-G*=00  
allocation of profit 利润分配；溢利分配 's+ Fd~'  
allocation warrant 拨款令 'Q?nU^:F#  
allotment 分配；配股 XV]`?  
allotment notice 股份配售通知；配股通知 2 ES .)pQ  
allotment of shares 股份分配  jmz, 1[  
allowable 可获宽免；免税的 Cj,fP[p#7  
allowable business loss 可扣除的营业亏损 dyD=R  
allowable expenses 可扣税的支出 hI]KT a  
allowance 免税额；津贴；备抵；准备金 rQ LNo,  
allowance for debts 债项的免税额 UIIR$,XB  
allowance for depreciation by wear and tear 耗损折旧免税额 bo`w(h_  
allowance for funeral expenses 殡殓费的免税额
b>Iqk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Hi|'  
allowance for repairs and outgoings 修葺及支出方面的免税额 iE0A-;:5  
allowance to debtor 给债务人的津贴 x/R|i%u-s  
alteration of capital 资本更改 G/bWn@  
alternate trustee 候补受托人  0'%R@|  
amalgamation 合并 !zVuO*+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :;#Kg_bz  
ambit of charges 征税范围；收费范围 s+$l.aIO!  
amended valuation 经修订的估值 /k l0(='  
American Commodities Exchange 美国商品交易所 SzMh}xDh2  
American Express Bank Limited 美国运通银行 n
(0O'nS^  
American Stock Exchange 美国证券交易所 j"7 z  
amortization 摊销 ej]^VS7w[r  
amount due from banks 存放银行同业的款项 FU E/uh  
amount due from banks abroad 存放海外银行同业的款项 X)$3sTj  
amount due from holding companies 控股公司欠款 HJ:s)As  
amount due from local banks 存放本港银行同业的款项 dyC: Mko=  
amount due to banks 银行同业的存款 a{mtG{Wc  
amount due to banks abroad 海外银行同业的存款 j|A *rzL8  
amount due to holding companies 控股公司存款 7AX<>^  
amount due to local banks 本港银行同业的存款 &>ii2% 4  
amount due to outport banks 外埠银行同业的存款 SL? ! RQ  
amount for note issue 发行纸币的款额 TwqyQ49  
amount of bond 担保契据的款额 D\jRF-z  
amount of consideration 代价款额 EgFV  
amount of contribution 供款数额 =) $a>N  
amount of indebtedness 负债款额 bW7tJ  
amount of principal of the loan 贷款本金额 VrD?[&2pE  
amount of rates chargeable 应征差饷数额 Hp
C|dtro  
amount of share capital 股本额 *!ZU"q}i  
amount of sums assured 承保款额 G^ZL,{  
amount of variation 变动幅度 DGz'Dn
  
amount of vote 拨款数额 5hUYxF20h8  
amount payable 应付款额 bjmUU6VLT  
amount receivable 应收款额 BuCU_/H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;e_dk4_  
analysis 分析 z| Hl*T  
ancillary risk 附属风险 %M2.h;9]*\  
annual account 周年帐目；周年帐目报表；年度决算；年结 Cg?D<l4  
annual accounting date 年结日期 :bkACuaEn  
annual allowance 每年免税额；年积金；年度津贴；年津 j7K9T  
annual balance 年度余额 Ol`/r@s  
annual disposable income 每年可动用收入 "WdGY*r  
annual estimates 周年预算 ID &Iz  
annual fee 年费 AyB-+oTf(  
annual general meeting 周年大会 MUh)  
annual growth rate 年增率；每年增长率 F#Uxl%h  
annual long-term supplement 长期个案每年补助金 #oSQWC=T  
annual pensionable emolument 可供计算退休金的年薪 OmQSNU.our  
annual report 年报 `C%,Nj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^0_*AwIcN  
annual return 周年报表；周年申报表；每年报税表格 p+SFeUp  
Annual Return Rules 《周年报表规则》 IAf,TKfe  
annual review of consumer prices 每年消费物价回顾 $Q{)AN;m  
annual roll-forward basis 逐年延展方式 LyH8T'C~  
annual salary 年薪 c9/w-u~j  
annual statement 年度报表；年度决算表 VO] Jvf  
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 b#(SDNo6  
annuitant 年金受益人 PX65Z|~>_  
annuity 年金 <"{Lv)4  
annuity contract 年金合约 )HNbWGu  
annuity on human life 人寿年金 MNzq,/Wf  
antecedent debt 先前的债项 %Qgo0  
ante-dated cheque 倒填日期支票 JryDbGc8  
anticipated expenditure 预期开支 $)\%i=  
anticipated net profit 预期纯利 HK)$ls  
anticipated revenue 预期收入 $9Hod-Z1  
anti-inflation measure 反通货膨胀措施 58,_  
anti-inflationary stance 反通货膨胀立场 izsAn"v  
apparent deficit 表面赤字 ;ob-'  
apparent financial solvency 表面偿债能力 ]`0(^)U&  
apparent partner 表面合伙人 H$zjN8||"  
application for personal assessment 个人入息课税申请书 fIN8::Cs[  
application of fund 资金应用 Q%KH^<  
application to release as liquidator and to destruct the books of accounts and documents 3Wxl7"!x m  
申请免除清盘人职务及毁灭帐簿与文件 Un@B D}@\  
appointed actuary 委任精算师 kD dY i7g>  
appointed auditor 委任核数师；委任审计师 ?6+GE_VZ  
appointed trustee 委任的受托人 #~*fZ|sq+3  
appointer 委任人 u`dWU}m)  
apportioned pro rata 按比例分摊 u4bPj2N8I  
apportionment 分配；分摊 k<wX??'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A<
2_V1  
apportionment formula 分摊方程式 *X+T>SKL  
apportionment of estate duty 遗产税的分摊 RKFj6u  
appraisal 估价；评估 hu%rp{m^,  
appreciable growth 可观增长 G 5w:  
appreciable impact 显着影响 }C!N$8d,  
appreciable increase 可观增长 C9`#57Pp  
appreciation 增值；升值 YdX#`  
appreciation against other currencies 相对其他货币升值 @;2,TY>Di  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Zm& X $U  
appreciation tax 增值税 ,u7:l  
appropriation 拨款；拨用；拨付 -1d2Qed  
appropriation account 拨款帐目 D@*<p h=  
Appropriation Bill 拨款法案 ' Z:FGSwT  
appropriation-in-aid system 补助拨款办法 Bm2"} =  
approved assets 核准资产 ag^EH"%zw  
approved basket stock 认可一篮子证券 tNg}:a|J  
approved budget 核准预算 Ql&5fyW  
approved charitable donation 认可慈善捐款 _Z z"`  
approved charitable institution 认可慈善机构 #]<j.Fc`  
approved currency 核准货币；认可货币 Sx?IpcPSm  
approved estimates 核准预算 bDVz+*bU}  
approved estimates of expenditure 核准开支预算 .P+om<~B  
approved overseas insurer 核准海外保险人 &+;z`A'|8  
approved overseas trust company 核准海外信托公司 P,lKa.  
approved pooled investment fund 核准汇集投资基金 GhpVi<FL  
approved provident fund scheme 认可公积金计划 ~c~N _b  
approved provision 核准拨款 yM>:,TS  
approved redeemable share 核准可赎回股份 e2CjZ"C  
approved regional stock 认可地区性证券 {jO:9O@  
approved retirement scheme 认可退休金计划 
"4"gHs  
approved subordinated loan 核准附属贷款 H+y(W5|2/X  
arbitrage 套戥；套汇；套利 @T[}]e  
arbitrageur 套戥者；套汇者 SVWtKc<  
arbitrary amount 临时款项 H!mNHY_fA  
arrangement 措施；安排；协定 6=A
  
arrears 欠款 p'z fo!  
arrears of pay 欠付薪酬 B 3<T#  
arrears of revenue 逾期未收税款；逾期未收的帐项 gBb+Q,  
articles of association 组织章程；组织细则；组织章程细则 C# IV"Pkq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xD+n2:I{  
ascertainment of profit 确定利润 6&/n/g  
"Asia Clear" “亚洲结算系统” ,?g}->ZB  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $'Z\'<k[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 AX3iB1):K  
Asian Development Fund [ADF] 亚洲发展基金 V("@z<b|  
Asian dollar bond 亚洲美元债券 H:byCFN-  
Asian dollar market 亚洲美元市场 EwDF
UK  
Asian dollar rate 亚洲美元利率 <nDuN*|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %_Gc9SI  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 :k9n 9  
asked price 沽盘；喊价；索价；卖方报价 5Y77g[AX2-  
assessable income 应评税入息 -DD2
   
assessable loss 应评税亏损 %GS^=Qr  
assessable profit 应评税利润 }jTCzqHW]  
assessable value 应评税值 @vzv9c[  
assessed profit 估定利润 1_$ybftS  
assessed value 经评估价值 Dn/{  s$\  
assessment 评税；评定；估价；评税单 8+'9K%'@qX  
assessment number 评税编号；估价编号 USBU?WDt  
assessment of additional tax 补加税评税 Yzo_ZvL  
assessment of performance 业绩评估；实绩评价 O#Y;s;)i"  
Assessor 评税主任 PNVYW?l  
asset price bubbles 资产价格泡沫 ( 
-^-  
asset-backed securities 具资产保证的证券 peW4J<,  
assets accretion 资产增值 7;0$UYDU*  
assets and liabilities 资产与负债 h\C" ti2  
assets betterment statement 资产递增表；资产改进表 Y:UDte[Lb  
assets lending 实物放款；有抵押贷款 ~Q<h,P  
assets of the company passing on the death 死者去世时转移的公司资产 .A 12Co  
assets pledged as security for liabilities 用作负债抵押的资产 :)7{$OR&  
assets portfolio 资产投资组合 ,c3gW
2E  
assets price 资产价格 qu>5 rg-  
assets quality 资产质素 w]2tb
  
assets realization 资产变现 2Cy">Exl  
assets refinancing arrangement 资产再集资安排 bWp4
0&vx  
assets securitization 资产证券化 08*O|Ym,  
assets situated outside Hong Kong 在香港以外地方的资产 +%Y`>1I^#  
assets stripping 削减资产；拆卖资产 MZ9{*y[z  
assets value 资产值 A\Ax5eeL  
assignee 承让人 `2}H
$D  
assignment 转让；转让书；转让契 &dA{<.  
assignment of interest 权益转让 f(=3'wQ  
assignment of letters patent and trade mark 专利证书及商标转让 1E3'H7k\t  
assignment of property 物业转让；物业转让书 #s"|8#  
assignment right 转让权 ';T=kS<^_  
assignor 转让人 bD*z"e  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 gZ{q85C.>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 K8>-%ns  
associate member 附属会员 m5Q?g8  
associated body corporate 相联法人团体 bBwMx{iNNz  
associated company 相联公司；联属公司 J})#43P  
associated corporation 相联法团 -s]  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o*\cV6  
公认会计师公会〔英国〕 ]{2Eo  
Association of Futures Exchange Brokers 香港期货经纪协会 =2sj$  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Glz yFj  
association of underwriters 承保人组织 Mv\odf\]  
assumption of control 接管 qRV5qN2{XY  
assurance 担保；保险；转易；转易书 `EFPY$9`D  
assurance of interest 权益的转易 ?c;T4@mB  
at 19XX price 按一九ＸＸ年价格计算 ?e. Ge0&  
at a discount 按赔价计算；按贴水价格计算；打折扣 _>LI[yf{  
at a premium 按溢价计算；按升水价格计算 FB\lUO)U\c  
at call 通知付款；按通知 x&N!SU6  
at constant market price 按固定市价计算 jMP!/t :w  
at constant price 按固定价格计算  el"XD"*  
at cost 按成本计算 UgBD|~zu  
at current market price 按当时市价计算；按现时市价计算 R=ipK63  
at current price 按当时价格计算；按现时价格计算 :1Y*&s  
at factor cost 按要素成本计算；按生产要素成本计算 $}TK,/W  
at money-of-the-day price 按付款当日价格计算 (=/%_jj  
at or better 按指定或较佳价位〔买卖指令〕 O9_S"\8]@  
at par 按面值计算；平价 #@v$`Df<  
at sight 见票即付 G8Qo]E9-/  
at the close 按收市盘 v Wt{kg;  
at the opening 按开市盘 y. A]un1  
attestation 见证；见证条款 WbP wO  
at-the-money option 平价期权 \LI 2=J*  
attorney 受权人；受托代表人 =ll{M{0Q]!  
attornment 新拥有人承认书 O*:8gu'Y2  
attributable profit 可归属利润 :-.K.Ch|:  
attributable share value 可归属股份价值 jb5nL`(j$  
Auckland Stock Exchange 奥克兰证券交易所 L( B(x>w  
auction 拍卖 M*xt9'Yd  
auctioneer 拍卖商 r'GD  
audit 审计；核数 Naqz":%.  
Audit Commission 审计署 ,;)1|-^nu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] M.loG4r!
 
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〕 2!y%nkO*  
audit review 帐目审查 G9_M~N%a  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 UyWKE<  
audited account 审计帐目；经审计的帐目 ,O;+fhUJ(  
audited annual account 经审计的周年帐目 [|NgrU_.  
audited balance sheet 经审计的资产负债表 {;kH&Pp  
auditor 核数师；核数主任；审计师 NETji:d  
auditor's certificate 核数师证明书；审计师证明书 Bv)4YU
 
auditor's report 核数师报告；审计师报告 .AzGPcJY  
Aussie bond 澳元债券 Hh<3k- *d  
austerity budget 紧缩预算 bns([F  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 k\~A\UIYo  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?d? cD  
Australian Dollar [AUD] 澳元 potb6jc?  
Australian Options Market 澳大利亚期权市场 !FhiTh:GCh  
Australian Securities Commission 澳洲证券事务监察委员会 j$f`:A  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }"{NW!RfP  
Australian Stock Exchange 澳大利亚证券交易所 +TR#  
Austrian Schilling [ATS] 奥地利先令 -A\J:2a|  
authentication 认证；鉴证 /JOEnQ5X\!  
authority to purchase 委托购买证；委购书 QvF UFawN  
authorization 认可；核准；授权；授权书 d:x=g i!  
authorization by direction 指示授权 3cp"UU}.  
authorization by instruction 指令授权 ,iUYsY  
authorization by warrant 令状授权 ?_NhR  
authorization of unit trust 单位信托的认可 r$7D;>*O{  
authorized agent 指定代理人 6-'Y*  
authorized capital 法定资本 xP1`FSO8=  
authorized clerk 出市员 8+b ?/Rn0  
authorized dealer 认可交易商 =}12S:Qhj  
authorized financial institution 认可财务机构 gXR1nnK  
authorized fund 认可基金 rdL>yT/A  
authorized fund house 获授权的基金公司；认可基金公司 lIN`1vX(  
authorized institution 认可机构 ZA
;wv+hF=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Tn# >"Ag  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #\&jM -.-  
authorized insurer 获授权保险人；获认可承保人 Tk'YpL#U  
authorized investment 特准投资项目 8-HMKD#V  
authorized person 获授权人 y3 {om^ f  
authorized representative 获授权代表 Y^?J3[@  
authorized share capital 法定股本 U[S#axak  
automated quotation system 自动报价系统 }v[$uT-q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |!\(eLR9>  
自动交易系统〔香港期货交易所有限公司〕 YdI|xu>0A^  
automatic adjustment mechanism 自动调整机制 P2nb&lVdu  
automatic adjustment system 自动调整系统 !5~{?sr>  
Automatic Clearing House 自动票据交换所 |
Wrf|%p  
automatic exchange rates accumulation system 自动化汇率累集系统 >Ic)RPO9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (wNL,<%~  
automatic teller machine [ATM] 自动柜员机 rZ~.tT|(  
autopay 自动转帐 Xm7Nr#  
available assets 可用资产 \h%/Cp+p  
available fiscal reserve 现存财政储备 1or4s{bmo  
available profit 可用利润 ,R j{^-k  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8"a[W3b  
average 平均；平均数；海损 A22h+8yG  
average basic salary 平均基本薪金 * Yr)>;^  
average consumer expenditure 平均消费开支；一般消费开支 dpO ZqhRs.  
average cost 平均成本 e+z_Rj%Y;I  
average cost of land production 增辟土地平均成本 bP`.teO\  
average daily turnover 平均每日成交额 *8zn\No<,  
average daily wage rate 平均每日工资率 k,xY\r$  
average expenditure pattern 平均开支模式 "8U
d&o  
average growth rate 平均增长率  R1YRqk  
average net fixed assets 固定资产平均净值 "lo:"y(u  
average of relatives 相对价格平均数 Qa nE]  
average price 平均价格 \c&%F=1+*  
average propensity to consume 平均消费倾向；一般消费倾向 s@sr.'yU  
average propensity to save 平均储蓄倾向；一般储蓄倾向 eI@LVi6<b  
average rate 平均率 \: H&.VQ"  
average revenue 平均收入；平均收益 7m6@]S6  
average stock 平均库存；平均存货 5FJ<y"<6  
average yearly rent 平均年租 )5r*2I  
avoidance of double taxation 避免双重课税 R 2uo ZA,  
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 G\S\Qe{P~  
PW"G]G,  
给你加分了