一些有用的会计术语(也不知道发的地方对不对)A

A: EA0iYzV  
A share Ａ股；甲类股份 wK5_t[[  
abatement of tax 减税；减扣免税额 x7ATI[b[  
ABN AMRO Bank N.V. 荷兰银行 "dCzWFet  
above-the-line expenditure 线上项目支出；经常预算支出 iD_TP  
above-the-line receipt 线上项目收入；经常预算收入 pM$ @m]  
ABSA Asia Limited 南非联合亚洲有限公司 x mo&![P  
absolute change 绝对数值变更 ZwJciT!_~  
absolute expenditure 实际开支 *g7DPN$aQ  
absolute guideline figure 绝对准则数字 gY5l.&  
absolute interest 绝对权益 o0Gx%99'  
absolute order of discharge 绝对破产解除令 JeQ[qQ  
absolute profit margin 绝对利润幅度 s-D?)  
absolute value 实值；绝对值 ([pSVOnIz  
absolutely vested interest 绝对既得权益 o
Xal  
absorbed cost 已吸收成本；已分摊成本 ~<O,Vs_C/  
absorption 吸收；分摊；合并 bx;f`8SN  
absorption rate 吸收率；摊配率；分摊率 qu{mqkfN>  
ACB Finance Limited 亚洲商业财务有限公司 J_"3UZ~&  
acceptable form of reciprocity 合理的互惠条件 {BOLPE-  
acceptable rate 适当利率；适当汇率 3wt  
acceptance agreement 承兑协议 (2txM"Dja  
acceptance for honour 参加承兑 rK=6]j(K  
acceptor 承兑人；接受人；受票人 Ye|G44z  
acceptor for honour 参加承兑人 Q<=Y  
accident insurance 意外保险 O%$O(l  
Accident Insurance Association of Hong Kong 香港意外保险公会 :JV\){P  
accident insurance scheme 意外保险计划 .h8M  
accident year basis 意外年度基准 CT"Fk'B'  
accommodation 通融；贷款 k|j:T[_  
accommodation bill 通融票据；空头票据 OgMI  
accommodation party 汇票代发人 +V
Ob  
account balance 帐户余额；帐户结余 w-rOecwFvu  
account book 帐簿 [b1hC ~I;  
account collected in advance 预收款项 #+G`!<7/@f  
account current book 往来帐簿 }~zO+Wf2  
account of after-acquired property 事后取得的财产报告 Uf2:gLrF  
account of defaulter 拖欠帐目 c E76L%O  
account payable 应付帐款 kK?zVH-!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 j#igu#MB
*  
account receivable 应收帐款 sR79 K1*j  
account receivable report 应收帐款报表 &oN/_7y  
account statement 结单；帐单；会计财务报表 fM":f| G  
account title 帐户名称；会计科目 P|}\/}{`  
accountant's report 会计师报告 E+{5-[Zc*$  
Accountant's Report Rules 会计师报告规则 *zQOJsg"e  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bXvbddu)}  
Accounting Arrangements 《会计安排》 ,}7_[b)&V  
accounting basis 会计基础 1uM/2sX  
accounting by Official Receiver 破产管理署署长呈交的帐目 B
jZ>hhs!*  
Accounting Circular 《会计通告》 fv?45f  
accounting class 会计类别 R}k69-1vL  
accounting date 记帐日期；会计结算日期 qS]G&l6QF  
accounting for money 款项核算 (#u{ U=  
Accounting Officer 会计主任 }tR'Hz2  
accounting period 会计报告期；会计期 qJ Gm8^b-  
accounting policy 会计政策；会计方针 SCq3Ds^  
accounting practice 会计惯例 /djACA  
accounting principle 会计准则 7^wE$
7hS  
accounting record 会计记录 2PBepgQyPU  
accounting report 会计报告 !%62Phai  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;1E_o  
Accounting Society of China 中国会计学会 7A0dl}:  
accounting statement 会计报表 O5MDGg   
accounting system 会计制度；会计系统 EXHR(t}e  
accounting transaction 会计事项；帐务交易 C'<'7g4  
accounting treatment 会计处理 _3&/(B%H  
accounting year 会计年度 A$m<@
%Sz  
accretion 增值；添加 m/?h2McS  
accrual 应计项目；应累算数目 ~XQ$aRl&  
accrual basis 应计制；权责发生制 NcM3P 
G  
accrual basis accounting 应计制会计；权责发生制会计 XGk}e4;_  
accrue 应累算；应计 Fwv\pJ}$  
accrued benefit 应累算利益 y:9?P~  
accrued charges 应计费用 nKu(XgFv  
accrued cumulative preference share dividend 应累算的累积优先股股息 %8<2>  
accrued expenses 应累算费用 ;MZbL)  
accrued interest payable 应付利息；应计未付利息 1.dX)^\  
accrued interest receivable 应收利息；应计未收利息 1^sbT[%R  
accrued right 累算权益 I~k=3,7<  
accruing profit 应累算的利润 yk#rd~2
Z0  
accumulated fiscal reserve 累积财政储备 ~2 Oc K  
accumulated profit 累积利润；滚存溢利 f?m5pax|  
accumulated reserve 累积储备 %*p^$5L<  
accumulation of surplus income 累积收益盈余 Hn^sW LT  
acquired assets 既得资产 Ij,Yuo  
acquisition 收购；购置；取得 I+~\ w N  
acquisition cost 购置成本 1>;6x^_h0S  
acquisition expenses 购置费用 k(9s+0qe  
acquisition of 100% interest 收购全部股权 24O d]f  
acquisition of control 取得控制权 J[o
${^  
acquisition of fixed assets 购置固定资产 `axQd%:AC  
acquisition of shell “买壳” P2QRvn6v  
acquisition price 收购价 NY
wGK|  
act of God 天灾 w3d\0ub  
acting partner 执事合伙人 pLo;#e8'f  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Q'C4pn@  
active partner 积极参与的合伙人 Xky@[Td*  
active trading 交投活跃 7YD
\ !2b  
actual circulation 实际流通 C=s((q*  
actual cost 实际成本 i8eA_Q  
actual expenditure 实际开支；实际支出 !|(Ao"]
  
actual income 实际入息；实际收入；实际收益 ULck  
actual market 现货市场 R05T5Q1]A  
actual price 现货价；实际价格 6Ok,_ !  
actual profit 实际利润 CQjV!d0j  
actual quotation 实盘；实际价位；实际报价 30BR0C  
actual year basis 按实际年度计算 8(uw0~GO  
actuals 实货 K)N)IZ1q  
actuarial investigation 精算调查 _-(z@  
actuarial principle 精算原则 /O_0=MLp  
actuarial report 精算师报告 `U!(cDY  
Actuarial Society of Hong Kong 香港精算学会 )2toL5Q  
actuarial valuation 精算师估值 *.,8,e8Vq  
actuary 精算师 flPZlL  
ad referendum agreement 暂定协议；有待覆核的协定 Db
QBVy  
ad valorem duty 从价税；按值征税 fGG 9zB6  
ad valorem duty system 从价税制 hsz$S:am  
ad valorem fee 从价费 x@Sra@
 
ad valorem tariff 从价关税 %Au T8  
additional allowance 额外免税额
Bd QQ9$@5  
additional amount for unexpired risk 未过期风险的额外款额 \Qp}|n1JY  
additional assessable profit 补加应评税利润 4t*<+H%  
additional assessment 补加评税 i(z+a6^@|  
additional commitment 额外承担 iPz1eUj  
additional commitment vote 额外承担拨款 O/nqNQ?<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |<'10  
additional dependent parent allowance 供养父母额外免税额 C~:b*X  
additional provision 额外拨款 EO"=\C,  
additional stamp duty 附加印花税 Px$'(eMj^3  
additional tax 补加税罚款；补加税款 ud.poh~|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?'T"?b<  
adjudged bankrupt 被裁定破产 HoMQt3C
 
adjudicated bankrupt 裁定破产人 Qk|( EFQ9  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 d{?)q
 
adjudication of bankruptcy 裁定破产；宣告破产 qPp]K?.  
adjudication of insolvency 裁定无力偿还债务 2,+@#q  
adjusted actual 经调整的实数；调整后的实数 -5o?#%  
adjusted current assets 经调整的流动资产；调整后的流动资产 Hc>([?P%t  
adjusted figure 经调整的数字；调整后的数额 8R&z3k;!t  
adjusted liabilities 经调整的负债；调整后的负债 %odw+PhO  
adjusted loss 经调整的亏损；调整后的亏损 xL|?(pQ/BK  
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 Mi<*6j0  
adjusted profit 经调整的利润；调整后的利润 ^NcTWbs-T  
adjusted surplus 经调整的盈余额；调整后的盈余额 $`ON!,oa  
adjusted value 经调整的价值；调整后的价值 B>R* f C@g  
adjustment 调整；修订；理算〔保险〕 /Ql6]8.P  
adjustment centre 调剂中心 VN?<[#ij  
adjustment lag 调整过程的时间差距；调整时差 $B*qNYpPy.  
adjustment mechanism 调整机制 HH+TjX/b  
adjustment of loss 亏损调整 bL+sN"Km  
adjustment process 调整过程；调整程序 NuHL5C?To  
adjustment range 调整幅度 LZbRQ"!!o  
administered exchange rate 受管制汇率 gq=0L:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 NT'Ie]|  
administration expenses 行政费用 Dy98[cL  
administration fee 手续费；行政费 \]Kq(k[p  
administration in bankruptcy 破产管理 }`#j;H$i  
administration order 遗产管理令 $&bU2]  
administrator 管理人；遗产管理人 ?exALv'B  
administrator of the estate 遗产管理人 4
GEjW4E  
admission of debt 债项承认书 _CHKh*KHML  
admission of proof 接纳债权证明 t!NrB X  
advance 放贷款项；垫付款项；预支款项；预付款项 W=q?tD~V  
advance account 暂支帐目；预付款帐户 Uy:@,DW  
advance compensation 预付补偿金 }ZxW"5oq  
advance from shareholder 股东垫款 :/ ~):tM  
advance pending reimbursement 预支以待日后付还 9 Wxq)  
advanced economy 先进经济体系 ytg7p5{!i  
advancement 预付；预付财产 .0rJIO  
advances warrant 垫款令 ^XtHF|%0T  
advancing 贷出 fN~8L}!l  
adverse balance 逆差 +SP!
R[a  
adverse exchange 逆汇 rjfc.l#v  
advertisement addressed to shareholders 在报章刊登的致股东通告 4X<Oux*  
advice for collection 托收通知书 FuIWiO(  
advice of drawing 提款通知书；汇票通知书 Z#H@BWN7  
advice of payment 付款通知 dP$y>%cB  
Advisory Committee [Securities and Futures Commission] T9aTEsA[U  
谘询委员会〔证券及期货事务监察委员会〕 '&rw=.cU  
Advisory Committee on Diversification 经济多元化谘询委员会 "-G.V#zI  
affidavit 誓章；遗产申报誓章 +# m  
affidavit of no receipt 述明无收款的誓章 F[Qsv54  
affiliate 联号；联营公司；附属公司 C6Um6X9/i  
affiliated company 附属公司；联号；联营公司 {6REfY c  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @`#OC#  
affordability 负担能力 P1M|f4*  
African Development Bank [AfDB] 非洲开发银行 Tom}sFl][  
after-acquired property 事后取得的财产 GA({ri  
after-hours dealing 市后交易 jFI]54,  
after-tax profit 税后盈利；税后利润；税后溢利 \z(>h&  
agency agreement 代理协议 2n<qAl$t  
agency expenses 代理机构的开支 !&W"f#_Z  
agency fee 代理费 &QiAM`MbC=  
Agency Law 《代理法》 / nC$?w  
agent 代理人；承销人 :/I={)5  
agent of company 公司代理人 n:%'{}Jw  
agent's fee 代理人费；经纪费 aTmX!!  
aggregate 总计；总数；总体数字 P#M<CG9  
aggregate amount 总款额；总额 e!O &~#'h}  
aggregate assets and liabilities 总体资产与负债 (cbB%  
aggregate at constant price 按固定价格计算的总体数字 $6qR/#74  
aggregate demand 总需求 >EPaZp6  
aggregate gross position 总持仓量 pZNlcB[Qn-  
aggregate limit 总限额 P7M0Ce~iW  
aggregate of salaries tax 合计薪俸税 ^v()iF !  
aggregate performance 总体表现；总体业绩 &@Ji+  
aggregate supply 总体供应 'eTpcrS3  
aggregate surplus 总盈余 dA3`b*nC  
aggregate total 整体总额 NpjsZcA  
aggregate value 总值；合计价值 G5C#i7cpm  
aggregated basis 合计基准 XmE_F  
aggregated net chargeable income 合计应课税入息实额 nJ
nO/~|  
aggregation 合并计算；合计；总和 *GY,h$Ul  
aggregation of incomes of husband and wife 夫妇入息合并计算 5cv, >{~5  
aggregation of property 财产的总和 ePFC$kMn  
agio 差价；贴水 ;1Tpzm  
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》 5Lo==jHif  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~}FLn9@*  
《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》 lUm}nsp=X  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment QZeb+r  
《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》 (]GY.(F{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `qQQQ.K7)z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 pw(*X,gj  
agreement for a settlement 授产协议 `0-m`>1>  
agreement for assignment 转让协议 Tg}H < T  
agreement for sale 售卖协议；买卖协议 '8iv?D5M  
agreement for sale and purchase 买卖协议 >Kqj{/SWK  
agreement for the payment of interest 支付利息协议 6Wcn(h8%*  
agreement for the repayment of money 还款协议 s?z=q%-p  
agreement of reinsurance 再保险协议 oWn_3gzw;
 
Agricultural Bank of China 中国农业银行 e3bAT.P  
air passenger departure tax 飞机乘客离境税 [9
##Kb  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -b
G#h)yj  
airport tax 机场税 m''iE  
alcohol duty 酒精税 )Q N=>J  
alienation 让与；让渡；转让 DXw9@b  
alimony 生活费；赡养费 v:!7n  
All Ordinaries Index [AOI] 所有普通股指数 rSzXa4m(  
all risks 全险；综合险 c'VtRE# z~  
All Sales Record for Stock Market 《股票市场成交报告》 t2U]CI%  
Allied Capital Resources Limited 新联财务有限公司 +b:h5,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 wHDFTIDI  
allocation letter 拨款信件 vFkyfX(   
allocation of fund 分配款项；预留款项 mSqk[Ig\  
allocation of profit 利润分配；溢利分配 TbSt{TX  
allocation warrant 拨款令 Ib<5u  
allotment 分配；配股 L>K39z~,  
allotment notice 股份配售通知；配股通知 KfN`ZZ<  
allotment of shares 股份分配 R&d_WB4w  
allowable 可获宽免；免税的 }@t'rK[  
allowable business loss 可扣除的营业亏损 i(TDJ@}  
allowable expenses 可扣税的支出 tI6USN%  
allowance 免税额；津贴；备抵；准备金 }G0.Lq+a  
allowance for debts 债项的免税额 Q{)F$]w  
allowance for depreciation by wear and tear 耗损折旧免税额 CuGOjQ-k~  
allowance for funeral expenses 殡殓费的免税额 5>^ W}0s  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jmwQc&  
allowance for repairs and outgoings 修葺及支出方面的免税额 .>\>F{#~  
allowance to debtor 给债务人的津贴 0V>N#P]  
alteration of capital 资本更改 ztt%l #  
alternate trustee 候补受托人 k}owEBsn}  
amalgamation 合并 uR[PKLh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GqF.T#|  
ambit of charges 征税范围；收费范围 -p]`(S%  
amended valuation 经修订的估值 ~dX@5+Gd  
American Commodities Exchange 美国商品交易所 NU6Kh7  
American Express Bank Limited 美国运通银行 4N^Qd3[d  
American Stock Exchange 美国证券交易所 :j50]zLy{  
amortization 摊销 I;fw]/M%!  
amount due from banks 存放银行同业的款项 4wEpyQ|L  
amount due from banks abroad 存放海外银行同业的款项 %v6]>FNP'3  
amount due from holding companies 控股公司欠款 (Os OPTp  
amount due from local banks 存放本港银行同业的款项 7Q4PjcD  
amount due to banks 银行同业的存款 &?ed.V@E5  
amount due to banks abroad 海外银行同业的存款 Hi 0df3t  
amount due to holding companies 控股公司存款 3qwYicq,  
amount due to local banks 本港银行同业的存款 @R Yb-d  
amount due to outport banks 外埠银行同业的存款 pDnFT2  
amount for note issue 发行纸币的款额 kJ5?BdvM&  
amount of bond 担保契据的款额 }sN9QgE  
amount of consideration 代价款额
%0M^  
amount of contribution 供款数额 fgz'C
?  
amount of indebtedness 负债款额 uvc{RP  
amount of principal of the loan 贷款本金额 <38@b ]+  
amount of rates chargeable 应征差饷数额 vdX~E97  
amount of share capital 股本额 D_;n4<|.  
amount of sums assured 承保款额 -X[8soz  
amount of variation 变动幅度 h[v3G<C~r  
amount of vote 拨款数额 Wy-quq03"&  
amount payable 应付款额 R S_lQ{'  
amount receivable 应收款额 I4DlEX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H<}Fk9  
analysis 分析 }R] }@i~i  
ancillary risk 附属风险 J
V*,!5  
annual account 周年帐目；周年帐目报表；年度决算；年结 lDM~Z3(/b  
annual accounting date 年结日期 "a_D]D(d5  
annual allowance 每年免税额；年积金；年度津贴；年津  B*~Bm.  
annual balance 年度余额 QcVtv7+*v  
annual disposable income 每年可动用收入 N[
D\@o  
annual estimates 周年预算 o[+|n[aT)3  
annual fee 年费 V5^b6$R@  
annual general meeting 周年大会 :FgRe,D  
annual growth rate 年增率；每年增长率 ,0u0 '  
annual long-term supplement 长期个案每年补助金 x@RA1&c  
annual pensionable emolument 可供计算退休金的年薪 CjukD%>sde  
annual report 年报 oL/^[TXjH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .mU.eL
M  
annual return 周年报表；周年申报表；每年报税表格 NGeeD?2~  
Annual Return Rules 《周年报表规则》 rH_:7#.E  
annual review of consumer prices 每年消费物价回顾 Ej3hdi)  
annual roll-forward basis 逐年延展方式 8t 35j  
annual salary 年薪 GP kCgb(  
annual statement 年度报表；年度决算表 jtOsb91c}  
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 Oh85*3  
annuitant 年金受益人 pD.@&J~  
annuity 年金 -{sv3|P>  
annuity contract 年金合约 NqfDY  
annuity on human life 人寿年金 *"bp}3$^^  
antecedent debt 先前的债项 bB:X<  
ante-dated cheque 倒填日期支票 = 8e8!8  
anticipated expenditure 预期开支 T7_ SO,X  
anticipated net profit 预期纯利 tcdn"]#U  
anticipated revenue 预期收入 uTloj.  
anti-inflation measure 反通货膨胀措施 aI#n+PW  
anti-inflationary stance 反通货膨胀立场 Xr6 !b:UX  
apparent deficit 表面赤字 U[ungvU1U  
apparent financial solvency 表面偿债能力 ?cxK~Y\  
apparent partner 表面合伙人 1X}Tp\e  
application for personal assessment 个人入息课税申请书 a9_KQ=&CI  
application of fund 资金应用 JBJ7k19;  
application to release as liquidator and to destruct the books of accounts and documents 40sLZa)e  
申请免除清盘人职务及毁灭帐簿与文件 P+|8MT0  
appointed actuary 委任精算师 J7] 60H#P  
appointed auditor 委任核数师；委任审计师 #\;w
::  
appointed trustee 委任的受托人 HP
H{{p  
appointer 委任人 5K-)X9z?  
apportioned pro rata 按比例分摊 )CTM  
apportionment 分配；分摊 e*Med)tc^$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1KR|i"  
apportionment formula 分摊方程式 &>b1ES.>  
apportionment of estate duty 遗产税的分摊 ;l4\^E1  
appraisal 估价；评估
~0{Kga  
appreciable growth 可观增长 ASU\O3%%  
appreciable impact 显着影响 `GWq3c5  
appreciable increase 可观增长 >^ar$T;Ys  
appreciation 增值；升值 WQC6{^/4[1  
appreciation against other currencies 相对其他货币升值 -Dm.z16  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +B|X k[  
appreciation tax 增值税 beR)8sC3q  
appropriation 拨款；拨用；拨付 #E@i@'T  
appropriation account 拨款帐目 YfU#kvE'  
Appropriation Bill 拨款法案 k0uwG'(z9  
appropriation-in-aid system 补助拨款办法 Bx!` UdRn  
approved assets 核准资产 qP'g}Pc  
approved basket stock 认可一篮子证券 M\6v}kUY  
approved budget 核准预算 fb;"J+
  
approved charitable donation 认可慈善捐款 |;-r};  
approved charitable institution 认可慈善机构 L2$L.@  
approved currency 核准货币；认可货币 D*Q#G/TF3  
approved estimates 核准预算 /8HO7E+5  
approved estimates of expenditure 核准开支预算 OkUpgXU  
approved overseas insurer 核准海外保险人
bD-Em#>  
approved overseas trust company 核准海外信托公司 A+D
YIS  
approved pooled investment fund 核准汇集投资基金 X&8,.=kt"  
approved provident fund scheme 认可公积金计划 yE9.]j  
approved provision 核准拨款 /~5YTe(F  
approved redeemable share 核准可赎回股份 \
8aF(Y^H  
approved regional stock 认可地区性证券 nv{4 U}&P  
approved retirement scheme 认可退休金计划 x7@HPf  
approved subordinated loan 核准附属贷款 ?zu{&aOX|  
arbitrage 套戥；套汇；套利 qE:DJy<  
arbitrageur 套戥者；套汇者 a$O]'}]`  
arbitrary amount 临时款项 {\zr_v`g  
arrangement 措施；安排；协定 Y@Y(;C"SW  
arrears 欠款 =Q/>g6  
arrears of pay 欠付薪酬 I*2rS_i[T  
arrears of revenue 逾期未收税款；逾期未收的帐项 #L$ I%L"  
articles of association 组织章程；组织细则；组织章程细则 ,e_#   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _q4m7C<  
ascertainment of profit 确定利润 BF
!zfX?n  
"Asia Clear" “亚洲结算系统” DdO'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 loe>"_`Cq  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 tY=TY{RY  
Asian Development Fund [ADF] 亚洲发展基金 d~8~RT2m  
Asian dollar bond 亚洲美元债券 ;BVhkWA  
Asian dollar market 亚洲美元市场 PlUjjJU  
Asian dollar rate 亚洲美元利率 @/FX7O{n:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1z:N$O_v  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 H\bIO!vb  
asked price 沽盘；喊价；索价；卖方报价 b15qy?`y  
assessable income 应评税入息 wm71,R1  
assessable loss 应评税亏损 J@iN':l-  
assessable profit 应评税利润 4
pT|r6!<  
assessable value 应评税值 nWu4HFi  
assessed profit 估定利润 L{p
g?#\yC  
assessed value 经评估价值 -rlX<(pl)  
assessment 评税；评定；估价；评税单 #{,IY03  
assessment number 评税编号；估价编号 e8bJ]  
assessment of additional tax 补加税评税 SqB|(~S  
assessment of performance 业绩评估；实绩评价 D0i30p`  
Assessor 评税主任 8l0 (6x$  
asset price bubbles 资产价格泡沫 "M &4c:cz  
asset-backed securities 具资产保证的证券 o hlVc%a  
assets accretion 资产增值 I|z#Aoc  
assets and liabilities 资产与负债  0 XzO`*  
assets betterment statement 资产递增表；资产改进表 -~f.>@Wb  
assets lending 实物放款；有抵押贷款 Y cpO;md  
assets of the company passing on the death 死者去世时转移的公司资产 7bS[\5  
assets pledged as security for liabilities 用作负债抵押的资产 pnJT]?},  
assets portfolio 资产投资组合 qTF>!o#\:  
assets price 资产价格 3PffQ,c[~  
assets quality 资产质素 Z+(V \  
assets realization 资产变现 xltu g##  
assets refinancing arrangement 资产再集资安排 x~eEaD5m%J  
assets securitization 资产证券化 $uhDBmb  
assets situated outside Hong Kong 在香港以外地方的资产 zK?[dO  
assets stripping 削减资产；拆卖资产 eS:e#>(  
assets value 资产值 d2sq]Q  
assignee 承让人 )xy6R]_b  
assignment 转让；转让书；转让契 |vzWSm  
assignment of interest 权益转让 q2vz#\A?  
assignment of letters patent and trade mark 专利证书及商标转让 He3zV\X[Z  
assignment of property 物业转让；物业转让书 q/79'>`|ai  
assignment right 转让权 'bPo 5V
|  
assignor 转让人 RC%r7K f  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 U$uO%:4%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
d?Cl04  
associate member 附属会员 /|AuI qW  
associated body corporate 相联法人团体 'qE  
associated company 相联公司；联属公司 !yrHVc  
associated corporation 相联法团 926oM77  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pr(\?\a  
公认会计师公会〔英国〕 )A=g# D#  
Association of Futures Exchange Brokers 香港期货经纪协会 +9CUnRv  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]5/U}Um  
association of underwriters 承保人组织 GJPZ[bo  
assumption of control 接管 qCN7i&k,  
assurance 担保；保险；转易；转易书 BxYA[#fd}  
assurance of interest 权益的转易 Xm'K6JH'  
at 19XX price 按一九ＸＸ年价格计算 1H7Q[ 2E  
at a discount 按赔价计算；按贴水价格计算；打折扣 Dj"=k
L0  
at a premium 按溢价计算；按升水价格计算 IxBO$2  
at call 通知付款；按通知 vW3ZuB  
at constant market price 按固定市价计算 4'&BpFDUb  
at constant price 按固定价格计算 ><c5Humr  
at cost 按成本计算 H
H@xnd  
at current market price 按当时市价计算；按现时市价计算 K9'*q3z  
at current price 按当时价格计算；按现时价格计算 8-YrmP2k  
at factor cost 按要素成本计算；按生产要素成本计算 WEAXqDjM  
at money-of-the-day price 按付款当日价格计算 +Ob#3PRy  
at or better 按指定或较佳价位〔买卖指令〕 );H[lKy  
at par 按面值计算；平价 %tQ{Hf~  
at sight 见票即付 >+8I =S  
at the close 按收市盘 r0 C6Ww7u  
at the opening 按开市盘 _\PoZ|G4y  
attestation 见证；见证条款 a@ }r[0O  
at-the-money option 平价期权 d<nB=r!*  
attorney 受权人；受托代表人 :/%xK"  
attornment 新拥有人承认书 \w[%n0  
attributable profit 可归属利润 |/s2AzDD  
attributable share value 可归属股份价值 {][7Np!y  
Auckland Stock Exchange 奥克兰证券交易所 -$z"74  
auction 拍卖 \zL7j4  
auctioneer 拍卖商 (`? snMc  
audit 审计；核数 vK`h;  
Audit Commission 审计署 ,8nZzVo  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9Ib(x0_  
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〕 SJ^?D8  
audit review 帐目审查 iDc|9"|Tf3  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <OSvRWP)  
audited account 审计帐目；经审计的帐目 1[9j`~[([  
audited annual account 经审计的周年帐目 CT%m_lN  
audited balance sheet 经审计的资产负债表 [:@?,?V\N  
auditor 核数师；核数主任；审计师 $IZZ`Z]B  
auditor's certificate 核数师证明书；审计师证明书 6
<S&~q  
auditor's report 核数师报告；审计师报告 [;YBX]t  
Aussie bond 澳元债券 >I~
z7JS  
austerity budget 紧缩预算 ^QR'yt3e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;o459L>sW  
Australia All Ordinaries Index 澳洲所有普通股票指数 w1(06A}/
 
Australian Dollar [AUD] 澳元 v};qMceJ  
Australian Options Market 澳大利亚期权市场 wNhR(M7  
Australian Securities Commission 澳洲证券事务监察委员会 rss.F3dK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 w*}yw"gP*0  
Australian Stock Exchange 澳大利亚证券交易所 [iy;}5XK  
Austrian Schilling [ATS] 奥地利先令 ~c$ts&Cl  
authentication 认证；鉴证 C?|3\@7  
authority to purchase 委托购买证；委购书 ~9
YA!48  
authorization 认可；核准；授权；授权书 [c[MQA0  
authorization by direction 指示授权 ~U6YN_W  
authorization by instruction 指令授权 utJVuJw:t  
authorization by warrant 令状授权 ]pTw]SK  
authorization of unit trust 单位信托的认可 .ASwX  
authorized agent 指定代理人 m>dcb 6B+g  
authorized capital 法定资本 y]f^`2L!8>  
authorized clerk 出市员 CVG>[~}(9'  
authorized dealer 认可交易商 G5y  
authorized financial institution 认可财务机构 <`UG#6z8  
authorized fund 认可基金 C_ZD<UPA\  
authorized fund house 获授权的基金公司；认可基金公司 H-KwkH`L4  
authorized institution 认可机构 _D,f4.R  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 mX.3R+t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I4f  
authorized insurer 获授权保险人；获认可承保人 Mq lo:7 ^F  
authorized investment 特准投资项目 3b\8907  
authorized person 获授权人 mCNf]Y
z  
authorized representative 获授权代表 33*d/%N9  
authorized share capital 法定股本 aX'g9E
 
automated quotation system 自动报价系统 ww t()  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^H6d;n  
自动交易系统〔香港期货交易所有限公司〕 1(7.V-(G  
automatic adjustment mechanism 自动调整机制 'qF3,Rw  
automatic adjustment system 自动调整系统 TKu68/\)  
Automatic Clearing House 自动票据交换所 BRXb<M^;_  
automatic exchange rates accumulation system 自动化汇率累集系统 KSB_%OI1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 SA+%c)j29  
automatic teller machine [ATM] 自动柜员机 /,N!g_"Z  
autopay 自动转帐 <*Kh=v  
available assets 可用资产 K#f`_SCW  
available fiscal reserve 现存财政储备 X>Xp&o  
available profit 可用利润  QXxLe*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 jvc?hUcLKT  
average 平均；平均数；海损 '}pgUh_  
average basic salary 平均基本薪金 ' raB  
average consumer expenditure 平均消费开支；一般消费开支 iVi3 :7*  
average cost 平均成本 Pn'(8bRm  
average cost of land production 增辟土地平均成本 (GcKaUg8*  
average daily turnover 平均每日成交额 nB@iQxcz  
average daily wage rate 平均每日工资率 $:BK{,\  
average expenditure pattern 平均开支模式 _[vdY|_  
average growth rate 平均增长率 .4C[D{4  
average net fixed assets 固定资产平均净值 x1V2|~;p|  
average of relatives 相对价格平均数 ^8oc^LOa~2  
average price 平均价格 eMl]td rI  
average propensity to consume 平均消费倾向；一般消费倾向 Jt>[]g$  
average propensity to save 平均储蓄倾向；一般储蓄倾向 7?!Z+r  
average rate 平均率 ,*nZf|  
average revenue 平均收入；平均收益 Ei9_h  
average stock 平均库存；平均存货 i B!hEbz  
average yearly rent 平均年租 QTjftcu  
avoidance of double taxation 避免双重课税 <V:<x  
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 q1TW?\pjb:  
2l)9Lz=;L  
给你加分了