一些有用的会计术语(也不知道发的地方对不对)A

A: cNN_KA  
A share Ａ股；甲类股份 AMgvk`<f  
abatement of tax 减税；减扣免税额 "2"*3R<Y  
ABN AMRO Bank N.V. 荷兰银行 )fZ5.W8UE]  
above-the-line expenditure 线上项目支出；经常预算支出 gvZLW!={  
above-the-line receipt 线上项目收入；经常预算收入 qfY=!|O  
ABSA Asia Limited 南非联合亚洲有限公司 /|e"0
;{  
absolute change 绝对数值变更 ;LT#/t)}<  
absolute expenditure 实际开支 Q~*3Z4)j  
absolute guideline figure 绝对准则数字 U|h@Pw z  
absolute interest 绝对权益 CvTgtZ '  
absolute order of discharge 绝对破产解除令 \v_t: "  
absolute profit margin 绝对利润幅度 ,TO&KO1;&  
absolute value 实值；绝对值 \;tKss!|  
absolutely vested interest 绝对既得权益 qpc
2;3*7  
absorbed cost 已吸收成本；已分摊成本 S4~;bsSx  
absorption 吸收；分摊；合并 tX*L_  
absorption rate 吸收率；摊配率；分摊率 CtDS lJ  
ACB Finance Limited 亚洲商业财务有限公司 PzTTL=G +  
acceptable form of reciprocity 合理的互惠条件 EZiGi[t7  
acceptable rate 适当利率；适当汇率 &4MVk3SLx#  
acceptance agreement 承兑协议 : [vp.vw}/  
acceptance for honour 参加承兑 h$zPQ""8  
acceptor 承兑人；接受人；受票人  K[TMTn  
acceptor for honour 参加承兑人 &9] [~$  
accident insurance 意外保险 .J\U|r  
Accident Insurance Association of Hong Kong 香港意外保险公会 >-y&k^a=  
accident insurance scheme 意外保险计划 <Q-ufF85)  
accident year basis 意外年度基准 Mz{ Rh+gS  
accommodation 通融；贷款 :S7yM8b`  
accommodation bill 通融票据；空头票据 skP_us~  
accommodation party 汇票代发人 1J*wW# e  
account balance 帐户余额；帐户结余 +XRv iHA`  
account book 帐簿 zsRN\U  
account collected in advance 预收款项 R}+/jh2O|  
account current book 往来帐簿 zZh`go02E  
account of after-acquired property 事后取得的财产报告 M!6bf  
account of defaulter 拖欠帐目 TbU9 <mY  
account payable 应付帐款  Ez1*}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <u($!ATb  
account receivable 应收帐款 s9:2aLZ{  
account receivable report 应收帐款报表 Y.*lO  
account statement 结单；帐单；会计财务报表 Q}Vho.N@=  
account title 帐户名称；会计科目 !%M-w0vC9  
accountant's report 会计师报告 1aMBCh<}JN  
Accountant's Report Rules 会计师报告规则 E 0pF; P5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 CX'E+  
Accounting Arrangements 《会计安排》 s9GPDfZ  
accounting basis 会计基础 TAC\2*bWje  
accounting by Official Receiver 破产管理署署长呈交的帐目 @%cJjZ5y  
Accounting Circular 《会计通告》 ptq{$Y{_  
accounting class 会计类别 u]MF r2  
accounting date 记帐日期；会计结算日期 LA@}{hU  
accounting for money 款项核算 x}>tX
  
Accounting Officer 会计主任 u!`C:C'  
accounting period 会计报告期；会计期 ]R>k0X.V  
accounting policy 会计政策；会计方针 b~1p.J4  
accounting practice 会计惯例 YL=k&QG  
accounting principle 会计准则 gS|xicq!  
accounting record 会计记录 }EIwkz
8  
accounting report 会计报告 )LhO}zQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =<_5gR  
Accounting Society of China 中国会计学会 1k%ko?  
accounting statement 会计报表 Yh%wf3 UEO  
accounting system 会计制度；会计系统 *wF:Q;_<z  
accounting transaction 会计事项；帐务交易 m[7:p{  
accounting treatment 会计处理 &s;%(c04A  
accounting year 会计年度 w+$gY?%  
accretion 增值；添加 q(p0#Mk,E  
accrual 应计项目；应累算数目 Po4cbFZ  
accrual basis 应计制；权责发生制 |8`;55G  
accrual basis accounting 应计制会计；权责发生制会计 x[^A9  
accrue 应累算；应计 r;T/  
accrued benefit 应累算利益 ry]7$MQyV  
accrued charges 应计费用 G-(c+6Mn  
accrued cumulative preference share dividend 应累算的累积优先股股息 )?bb]hZg?O  
accrued expenses 应累算费用 :d2u?+F  
accrued interest payable 应付利息；应计未付利息 t(rU6miN  
accrued interest receivable 应收利息；应计未收利息 qtH&]Suu,  
accrued right 累算权益 HgBg,1  
accruing profit 应累算的利润 9f6TFdUi"y  
accumulated fiscal reserve 累积财政储备 *(MvNN*  
accumulated profit 累积利润；滚存溢利 *_wef/==  
accumulated reserve 累积储备 dGteYt
_F  
accumulation of surplus income 累积收益盈余 CzEn_ZMb  
acquired assets 既得资产 n1/lE)  
acquisition 收购；购置；取得 enzQ}^  
acquisition cost 购置成本
"qm>z@K  
acquisition expenses 购置费用 _Lb& 2PAG  
acquisition of 100% interest 收购全部股权 -d3y!|\>a  
acquisition of control 取得控制权 nm-Y?!J  
acquisition of fixed assets 购置固定资产 '> Q$5R1  
acquisition of shell “买壳” U ^9oc&  
acquisition price 收购价 S+y2eP G  
act of God 天灾 l.W:6",w  
acting partner 执事合伙人 F`Y<(]+   
active market 买卖活跃的市场；交投畅旺的市场；旺市 GKtQ>39B  
active partner 积极参与的合伙人 ;2|H6IN"  
active trading 交投活跃 /_a *C.a6  
actual circulation 实际流通 Aii[=x8  
actual cost 实际成本 Xh/av[Q  
actual expenditure 实际开支；实际支出 ,6S8s  
actual income 实际入息；实际收入；实际收益 feW9>f;  
actual market 现货市场 E\S&} K,s  
actual price 现货价；实际价格 bN&da [K  
actual profit 实际利润 VT7NWTJ,  
actual quotation 实盘；实际价位；实际报价 "'#Hh&Us  
actual year basis 按实际年度计算 \-0`%k"&  
actuals 实货 zNf5OItx  
actuarial investigation 精算调查 UIj/Id  
actuarial principle 精算原则 dZgfls  
actuarial report 精算师报告 6 {Z\cwP)c  
Actuarial Society of Hong Kong 香港精算学会 %nh'F6bNgv  
actuarial valuation 精算师估值 R4(8]oUW  
actuary 精算师 -*M:OF"Zh  
ad referendum agreement 暂定协议；有待覆核的协定 [AzN&yACE  
ad valorem duty 从价税；按值征税 fNJ;{&#  
ad valorem duty system 从价税制 ;LE @Ezx  
ad valorem fee 从价费 e"6i>w!  
ad valorem tariff 从价关税 3T/j5m}+!  
additional allowance 额外免税额 (FYJ^o  
additional amount for unexpired risk 未过期风险的额外款额 <Y2!c,"  
additional assessable profit 补加应评税利润 xlO2jSSAt  
additional assessment 补加评税 <6~;-ZQY  
additional commitment 额外承担 }aM`Jp-O  
additional commitment vote 额外承担拨款 |]cDz  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wS0bk<(  
additional dependent parent allowance 供养父母额外免税额 ?&m]du#6  
additional provision 额外拨款 UYOn p7R<  
additional stamp duty 附加印花税 <pUou  
additional tax 补加税罚款；补加税款 <;e#"(7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 |u;PU`
^-z  
adjudged bankrupt 被裁定破产 %Ab_PAw  
adjudicated bankrupt 裁定破产人 6S[D"Q94  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3=
z
Q U  
adjudication of bankruptcy 裁定破产；宣告破产 *KH@u  
adjudication of insolvency 裁定无力偿还债务 8|NJ(D-$  
adjusted actual 经调整的实数；调整后的实数 "%t`I)  
adjusted current assets 经调整的流动资产；调整后的流动资产 r&sOM_BUF  
adjusted figure 经调整的数字；调整后的数额 p&mtKLv  
adjusted liabilities 经调整的负债；调整后的负债 G9inNz*Cx  
adjusted loss 经调整的亏损；调整后的亏损 yWtr,  
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 u(Sz$eV  
adjusted profit 经调整的利润；调整后的利润 kG$8E  
adjusted surplus 经调整的盈余额；调整后的盈余额 j]"xck  
adjusted value 经调整的价值；调整后的价值
!@Lc/'w  
adjustment 调整；修订；理算〔保险〕 9nS!  
adjustment centre 调剂中心 %:?QE ;  
adjustment lag 调整过程的时间差距；调整时差 #aX@mPm  
adjustment mechanism 调整机制 SqF.DB~  
adjustment of loss 亏损调整 4"x;XVNM[  
adjustment process 调整过程；调整程序 E_1
I|$  
adjustment range 调整幅度 i?dKmRp(@y  
administered exchange rate 受管制汇率 S)@vl^3ec  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 So.P @CCd  
administration expenses 行政费用 mS}x2&  
administration fee 手续费；行政费 ,GU/l)os`  
administration in bankruptcy 破产管理 ]UT|BE4v  
administration order 遗产管理令 gCr|e}w-  
administrator 管理人；遗产管理人 PZRn6Tc  
administrator of the estate 遗产管理人 .{a2z*o  
admission of debt 债项承认书 *;E+9^:V  
admission of proof 接纳债权证明 \N , '+  
advance 放贷款项；垫付款项；预支款项；预付款项 8Vhck-wF  
advance account 暂支帐目；预付款帐户 }k0-?_Z=1  
advance compensation 预付补偿金 +JS/Z5dl+}  
advance from shareholder 股东垫款 >TnQ4^;v.  
advance pending reimbursement 预支以待日后付还 |;m`874  
advanced economy 先进经济体系 /8t+d.r;/  
advancement 预付；预付财产 l)*,18n  
advances warrant 垫款令 WAXts]=  
advancing 贷出 Wd56B+  
adverse balance 逆差 RLOQ>vYY  
adverse exchange 逆汇 -Dxhq& }Y  
advertisement addressed to shareholders 在报章刊登的致股东通告 #x@lZ!Y  
advice for collection 托收通知书 etMh=/NFV  
advice of drawing 提款通知书；汇票通知书 ,nB3c5X)|  
advice of payment 付款通知 QsJW"4d  
Advisory Committee [Securities and Futures Commission] 0&IXzEOr  
谘询委员会〔证券及期货事务监察委员会〕 RrdtU7i3  
Advisory Committee on Diversification 经济多元化谘询委员会 0/
@ X!|X  
affidavit 誓章；遗产申报誓章 xTFrrmxOf  
affidavit of no receipt 述明无收款的誓章 6.h  
affiliate 联号；联营公司；附属公司 Df
:7P>  
affiliated company 附属公司；联号；联营公司 A a} o*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 uoY`qF.`  
affordability 负担能力 I#E(r>KW*  
African Development Bank [AfDB] 非洲开发银行 l()MYuLNV  
after-acquired property 事后取得的财产 apD=>
O  
after-hours dealing 市后交易 I cR;A\z  
after-tax profit 税后盈利；税后利润；税后溢利 h`h>H X  
agency agreement 代理协议 uV}WSoq[  
agency expenses 代理机构的开支 0O,T=z[+>  
agency fee 代理费 s7nX\:Bw:  
Agency Law 《代理法》 h<'5q&y  
agent 代理人；承销人 Oqpl2Y"/  
agent of company 公司代理人 R
=9~*9  
agent's fee 代理人费；经纪费 A9l})_~i  
aggregate 总计；总数；总体数字 ~/jxB)t  
aggregate amount 总款额；总额 v;]I^Kq  
aggregate assets and liabilities 总体资产与负债  /E{dM2  
aggregate at constant price 按固定价格计算的总体数字 -N7L#a  
aggregate demand 总需求 3R%UPT0>  
aggregate gross position 总持仓量 #>m, Cm  
aggregate limit 总限额  +iH30v  
aggregate of salaries tax 合计薪俸税 Jhsv2,8 {  
aggregate performance 总体表现；总体业绩 ca/o#9:N`:  
aggregate supply 总体供应 =PFR{=F  
aggregate surplus 总盈余 nOal7BNN  
aggregate total 整体总额 xJ2O4ob  
aggregate value 总值；合计价值 d9-mWz(V+  
aggregated basis 合计基准 '*N9"C  
aggregated net chargeable income 合计应课税入息实额 k/_8!^:'  
aggregation 合并计算；合计；总和 FL#g9U>  
aggregation of incomes of husband and wife 夫妇入息合并计算 Uy59zB2|=  
aggregation of property 财产的总和 r3H}*Wpf  
agio 差价；贴水 ^/C$L8#  
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》 k'ZUBTRq!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3_\{[_W  
《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》 2@3.xG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }x?H ~QQT  
《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》 V(2j*2R!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment p37zz4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _h1 HuL  
agreement for a settlement 授产协议 O/Y\ps3r  
agreement for assignment 转让协议 C?60`^  
agreement for sale 售卖协议；买卖协议 X(y  
agreement for sale and purchase 买卖协议 \%Ah^U)gS  
agreement for the payment of interest 支付利息协议 rI<nUy P?  
agreement for the repayment of money 还款协议 ?wLdW1&PpX  
agreement of reinsurance 再保险协议 c/=y*2,zo  
Agricultural Bank of China 中国农业银行 Y0PGT5].@'  
air passenger departure tax 飞机乘客离境税 9jMC|oE  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 C](z#c~c  
airport tax 机场税 i'Y'H
I  
alcohol duty 酒精税 g>!:U6K  
alienation 让与；让渡；转让 vdH+>l  
alimony 生活费；赡养费 jKj=#O
 
All Ordinaries Index [AOI] 所有普通股指数 S0N2rU  
all risks 全险；综合险 (lN;xT`=  
All Sales Record for Stock Market 《股票市场成交报告》 oF;%^XFp  
Allied Capital Resources Limited 新联财务有限公司 HCJ8@nki  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7bonOt Y  
allocation letter 拨款信件 Z\|u9DO  
allocation of fund 分配款项；预留款项 h eE'S/  
allocation of profit 利润分配；溢利分配 WjY{rM,K  
allocation warrant 拨款令 1c)\  
allotment 分配；配股 %Ui{=920  
allotment notice 股份配售通知；配股通知 \m=-8KpU  
allotment of shares 股份分配 8 _4l"v p  
allowable 可获宽免；免税的 8 )mjy!,  
allowable business loss 可扣除的营业亏损 -v;n"Zy1  
allowable expenses 可扣税的支出 F<yy>Wf  
allowance 免税额；津贴；备抵；准备金 s-C!uq  
allowance for debts 债项的免税额 kUn2RZ6$#  
allowance for depreciation by wear and tear 耗损折旧免税额 llHc=&y#  
allowance for funeral expenses 殡殓费的免税额 7`blGzP_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }iua] 4|  
allowance for repairs and outgoings 修葺及支出方面的免税额 :F7k
{~  
allowance to debtor 给债务人的津贴 b8N[."~:  
alteration of capital 资本更改 ).NcLJw_  
alternate trustee 候补受托人 CJ9cCtA  
amalgamation 合并 Vl{~@G,@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t{R5 EU  
ambit of charges 征税范围；收费范围 c$Xe.:QY  
amended valuation 经修订的估值 "[jhaUAK  
American Commodities Exchange 美国商品交易所 9Hf*cQ  
American Express Bank Limited 美国运通银行 cW)Oi^q%o2  
American Stock Exchange 美国证券交易所 v)@,:u)  
amortization 摊销 ]{IR&{EI-  
amount due from banks 存放银行同业的款项 5c:'>  
amount due from banks abroad 存放海外银行同业的款项 RDs,sj/Y9?  
amount due from holding companies 控股公司欠款 Y
&vHOA  
amount due from local banks 存放本港银行同业的款项 0).fBBNG  
amount due to banks 银行同业的存款 T!l mO?Q  
amount due to banks abroad 海外银行同业的存款 i>Z|65  
amount due to holding companies 控股公司存款 Lw>-7)  
amount due to local banks 本港银行同业的存款 E tJ~dL)  
amount due to outport banks 外埠银行同业的存款 W\it+/  
amount for note issue 发行纸币的款额 ;".z[l*  
amount of bond 担保契据的款额 F2IC$:e M  
amount of consideration 代价款额 '8)Wd"[  
amount of contribution 供款数额 9?uqQ  
amount of indebtedness 负债款额 #_.g2 Y  
amount of principal of the loan 贷款本金额 ^Sy^+=wK3  
amount of rates chargeable 应征差饷数额 (jM<T;4  
amount of share capital 股本额 EHpu*P~W  
amount of sums assured 承保款额 YXF#c)#  
amount of variation 变动幅度 44|deE3Z  
amount of vote 拨款数额 YF}9k  
amount payable 应付款额 8#+`9GI  
amount receivable 应收款额 a(8>n Z,V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )K{o<m~WAo  
analysis 分析 ;#3ekl{-g  
ancillary risk 附属风险 uuu\f*<  
annual account 周年帐目；周年帐目报表；年度决算；年结 "_ LkZBW.  
annual accounting date 年结日期 7{n\yl?  
annual allowance 每年免税额；年积金；年度津贴；年津 :3*`IB !  
annual balance 年度余额 Ur^YG4(  
annual disposable income 每年可动用收入 bt;lq!g  
annual estimates 周年预算 fd4;mc1T  
annual fee 年费 /@&(P#h  
annual general meeting 周年大会 r2RBrZ@1  
annual growth rate 年增率；每年增长率 n}19?K]g  
annual long-term supplement 长期个案每年补助金 P?^JPbfV  
annual pensionable emolument 可供计算退休金的年薪 [ZuVUOm  
annual report 年报 AK6=Ydu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?E%+}P  
annual return 周年报表；周年申报表；每年报税表格 x.I][(}  
Annual Return Rules 《周年报表规则》 kr^0% A  
annual review of consumer prices 每年消费物价回顾 hzaU8kb  
annual roll-forward basis 逐年延展方式 5B%w]n  
annual salary 年薪 GGCqtA^@7d  
annual statement 年度报表；年度决算表 F(deu^s%{  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %fHH{60  
annuitant 年金受益人 1|W
2s\  
annuity 年金 ('=Z}~  
annuity contract 年金合约 X$/E>I  
annuity on human life 人寿年金 SijtTY#r  
antecedent debt 先前的债项 dIma
{uv  
ante-dated cheque 倒填日期支票 [!W5}=^H  
anticipated expenditure 预期开支 R;WW f.#  
anticipated net profit 预期纯利 Q-[3j  
anticipated revenue 预期收入 9*' &5F=  
anti-inflation measure 反通货膨胀措施 ]de\i=
?|  
anti-inflationary stance 反通货膨胀立场 U
jf,6=M  
apparent deficit 表面赤字 WPIZi[hBs  
apparent financial solvency 表面偿债能力 M3ZOk<O<R  
apparent partner 表面合伙人 Q\H_t)-  
application for personal assessment 个人入息课税申请书 wY/bA}%  
application of fund 资金应用 d$}&nV/A)  
application to release as liquidator and to destruct the books of accounts and documents sTiYf  
申请免除清盘人职务及毁灭帐簿与文件 f6Ml[!aU  
appointed actuary 委任精算师 =tq1
ogE  
appointed auditor 委任核数师；委任审计师 j(sLK &  
appointed trustee 委任的受托人 W;qP=DK2  
appointer 委任人 C?/r;  
apportioned pro rata 按比例分摊 8+ov(B;(  
apportionment 分配；分摊 22z1g(;@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DacN{r"3  
apportionment formula 分摊方程式 Uls+n@\!  
apportionment of estate duty 遗产税的分摊 6Z Xu,ks}  
appraisal 估价；评估 F'1k<V?  
appreciable growth 可观增长 p+$+MeBz  
appreciable impact 显着影响 &Y+e=1a+  
appreciable increase 可观增长 6F(hY !}5  
appreciation 增值；升值 wZQ)jo7*g  
appreciation against other currencies 相对其他货币升值 guU=NQZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $(3uOsy   
appreciation tax 增值税 #G[t X6gU  
appropriation 拨款；拨用；拨付 *#zS^b n  
appropriation account 拨款帐目 m~;B:LN<  
Appropriation Bill 拨款法案 tj[c#@[B  
appropriation-in-aid system 补助拨款办法 Apmw6cc  
approved assets 核准资产 K U$`!h  
approved basket stock 认可一篮子证券 SyAo, )j  
approved budget 核准预算 :<H8'4>  
approved charitable donation 认可慈善捐款 Hte[TRbM  
approved charitable institution 认可慈善机构 m^Glc?g<  
approved currency 核准货币；认可货币 Ls1B\Aw_  
approved estimates 核准预算 q(gjT^aN  
approved estimates of expenditure 核准开支预算 ;,k=<]  
approved overseas insurer 核准海外保险人 pl|h>4af  
approved overseas trust company 核准海外信托公司 r_^)1w  
approved pooled investment fund 核准汇集投资基金 Tpb"uBiXoo  
approved provident fund scheme 认可公积金计划 FI$XSG  
approved provision 核准拨款 grspt}  
approved redeemable share 核准可赎回股份 t{zBC?cR  
approved regional stock 认可地区性证券 `;
$h'eI9  
approved retirement scheme 认可退休金计划 ->h5T%sn  
approved subordinated loan 核准附属贷款 h,t:]  
arbitrage 套戥；套汇；套利 QXs8:;T  
arbitrageur 套戥者；套汇者 q6REh;$  
arbitrary amount 临时款项 CcY7$D  
arrangement 措施；安排；协定 &pL/ @2+  
arrears 欠款 6T_K9  
arrears of pay 欠付薪酬 6Cv.5Vhx  
arrears of revenue 逾期未收税款；逾期未收的帐项 P6.!3%y  
articles of association 组织章程；组织细则；组织章程细则 TcJ$[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &qKigkLd  
ascertainment of profit 确定利润 RU|X*3";T  
"Asia Clear" “亚洲结算系统” i'=2Y9S}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,5{$+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 'C
^;OjAg  
Asian Development Fund [ADF] 亚洲发展基金 p?JQ[K7i  
Asian dollar bond 亚洲美元债券 GJ,aRI  
Asian dollar market 亚洲美元市场 'OD)v  
Asian dollar rate 亚洲美元利率 h)cY])tGtK  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :b@igZ<  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0q#"clw  
asked price 沽盘；喊价；索价；卖方报价 n1,S_Hs  
assessable income 应评税入息 JRY_nX  
assessable loss 应评税亏损 Zj!Abji=O  
assessable profit 应评税利润 Ys3uPs  
assessable value 应评税值 2 x32U MD  
assessed profit 估定利润 e>AXXUEf  
assessed value 经评估价值 |@wyC0k!  
assessment 评税；评定；估价；评税单 @^&7$#jq%  
assessment number 评税编号；估价编号 mlB~V3M'G  
assessment of additional tax 补加税评税 moZm0`WR  
assessment of performance 业绩评估；实绩评价 D"^'.DL@wG  
Assessor 评税主任 KP{3iUqvO  
asset price bubbles 资产价格泡沫 y3JMbl[S0  
asset-backed securities 具资产保证的证券 Ac`;st%l.  
assets accretion 资产增值 T<yb#ak  
assets and liabilities 资产与负债 KmmQ,e%  
assets betterment statement 资产递增表；资产改进表 2khh4?|\  
assets lending 实物放款；有抵押贷款 e;h,V(  
assets of the company passing on the death 死者去世时转移的公司资产 RV;!05^<  
assets pledged as security for liabilities 用作负债抵押的资产 :$%>4+l  
assets portfolio 资产投资组合 ykmv'a$-4  
assets price 资产价格 v@n_F  
assets quality 资产质素 E oe}l   
assets realization 资产变现 uR:rO^  
assets refinancing arrangement 资产再集资安排 ]C!?HQ{bsf  
assets securitization 资产证券化 z:}nBCmLV  
assets situated outside Hong Kong 在香港以外地方的资产 :o8MUXH$  
assets stripping 削减资产；拆卖资产 '!Wvqs  
assets value 资产值 pO]8 dE0  
assignee 承让人 j_GBH8`  
assignment 转让；转让书；转让契 >;9NtoE  
assignment of interest 权益转让 y}"7e)|t%  
assignment of letters patent and trade mark 专利证书及商标转让 5JSrrpGr
 
assignment of property 物业转让；物业转让书 %\6Q .V#s  
assignment right 转让权 +~35G:&:  
assignor 转让人 jatr/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 5k$vlC#[H  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 HdNnUDb$B  
associate member 附属会员 !0"
nx{7.  
associated body corporate 相联法人团体 N'?u1P4G  
associated company 相联公司；联属公司 bK*~
ol  
associated corporation 相联法团 ^RNOcM|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] S|AjL Ng#  
公认会计师公会〔英国〕 O|'1B>X  
Association of Futures Exchange Brokers 香港期货经纪协会 }r3~rG<D71  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 U>Gg0`>  
association of underwriters 承保人组织 b1-&v|L  
assumption of control 接管 v&;:^jJ8  
assurance 担保；保险；转易；转易书 D*2\{W/  
assurance of interest 权益的转易 Gu;OVLR|  
at 19XX price 按一九ＸＸ年价格计算 bRsTBp;R`I  
at a discount 按赔价计算；按贴水价格计算；打折扣 tj5giQ3DG)  
at a premium 按溢价计算；按升水价格计算 z7T0u.4Ss  
at call 通知付款；按通知 tC)6  
at constant market price 按固定市价计算 L0"~[zB]N  
at constant price 按固定价格计算 (CE7j<j  
at cost 按成本计算 MKg,!TELe  
at current market price 按当时市价计算；按现时市价计算 2*1ft>Uty  
at current price 按当时价格计算；按现时价格计算 :
L:&t,X  
at factor cost 按要素成本计算；按生产要素成本计算 fY W|p<Q0  
at money-of-the-day price 按付款当日价格计算 4XJiIa?  
at or better 按指定或较佳价位〔买卖指令〕 OH'ea5xq  
at par 按面值计算；平价 @~:8ye  
at sight 见票即付 SSA W52xC  
at the close 按收市盘 C5X(U:  
at the opening 按开市盘 |.U)ll(c  
attestation 见证；见证条款 q.V-LXM  
at-the-money option 平价期权 {y-^~Q"z  
attorney 受权人；受托代表人 VW<0Lt3  
attornment 新拥有人承认书 (.23rVvnT@  
attributable profit 可归属利润 DL8x":;  
attributable share value 可归属股份价值 @S3f:s0~D
 
Auckland Stock Exchange 奥克兰证券交易所 7o]HQ[xO  
auction 拍卖 )jDJMi_[  
auctioneer 拍卖商 6QZp@  
audit 审计；核数 j-b*C2l  
Audit Commission 审计署 &c%Y<1e`%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] K7(MD1tk  
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〕 r>t1 _b+nu  
audit review 帐目审查 l"pN90B4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 C+N k"l9  
audited account 审计帐目；经审计的帐目 0.;}]v  
audited annual account 经审计的周年帐目 Q8nId<\(  
audited balance sheet 经审计的资产负债表 j6YiE~  
auditor 核数师；核数主任；审计师 ,o#kRWRG  
auditor's certificate 核数师证明书；审计师证明书 |i7a@'0)  
auditor's report 核数师报告；审计师报告 8%:]W^  
Aussie bond 澳元债券 ))T>jh  
austerity budget 紧缩预算

.\:J~(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $x
gBKD  
Australia All Ordinaries Index 澳洲所有普通股票指数 \'v(Xp6  
Australian Dollar [AUD] 澳元 wCKj7y[
 
Australian Options Market 澳大利亚期权市场 {/8
Q)2*>0  
Australian Securities Commission 澳洲证券事务监察委员会 Da1aI]{I  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 I'!/[\_  
Australian Stock Exchange 澳大利亚证券交易所 i$^ZTb^  
Austrian Schilling [ATS] 奥地利先令 k%81f'H  
authentication 认证；鉴证 '7)"  
authority to purchase 委托购买证；委购书 (6gK4__}]  
authorization 认可；核准；授权；授权书 )"<8K}%!  
authorization by direction 指示授权 :d,^I@]  
authorization by instruction 指令授权 zfI}Q
}p  
authorization by warrant 令状授权 =Lp7{09u  
authorization of unit trust 单位信托的认可 3$/ 4wH^  
authorized agent 指定代理人 q3w1GD  
authorized capital 法定资本 [\e@_vY@OH  
authorized clerk 出市员 l*=aMjd?  
authorized dealer 认可交易商 5.0e~zlM-  
authorized financial institution 认可财务机构 L>9R4:g  
authorized fund 认可基金 ip:LcGt  
authorized fund house 获授权的基金公司；认可基金公司 ;;U:Jtn2  
authorized institution 认可机构 tkKJh !Q7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {6
Au3gt/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _aS;!6b8W  
authorized insurer 获授权保险人；获认可承保人 n.}T1q|l  
authorized investment 特准投资项目 x3G:(YfO  
authorized person 获授权人 xL "!~dN  
authorized representative 获授权代表 >SmV74[s2  
authorized share capital 法定股本 ,H kj1x  
automated quotation system 自动报价系统 zj{s}*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] _^ |2}
t  
自动交易系统〔香港期货交易所有限公司〕 zu\`1W^  
automatic adjustment mechanism 自动调整机制 0 p
uY"[c  
automatic adjustment system 自动调整系统 $lwz-^1t.  
Automatic Clearing House 自动票据交换所 zGo|JF  
automatic exchange rates accumulation system 自动化汇率累集系统 K\?]$dK5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K7)kS  
automatic teller machine [ATM] 自动柜员机 k;^ :  
autopay 自动转帐 uE
5X~  
available assets 可用资产 P:xT0gtt  
available fiscal reserve 现存财政储备 hpbf&S4  
available profit 可用利润 8Cx^0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 1Y
j~fb(  
average 平均；平均数；海损 YK#fa2ng  
average basic salary 平均基本薪金 D
l\`  
average consumer expenditure 平均消费开支；一般消费开支 b1?xeG#  
average cost 平均成本 |V,<+BEi  
average cost of land production 增辟土地平均成本 *f+: <=i  
average daily turnover 平均每日成交额 /bRg?Q  
average daily wage rate 平均每日工资率 @x&P9M0g  
average expenditure pattern 平均开支模式 E,[xUz"  
average growth rate 平均增长率 &(pjqV  
average net fixed assets 固定资产平均净值 Lxl_"kG  
average of relatives 相对价格平均数 I:j3sy  
average price 平均价格 _8?o'<!8?^  
average propensity to consume 平均消费倾向；一般消费倾向 =r.
>N\  
average propensity to save 平均储蓄倾向；一般储蓄倾向 /F/;G*n  
average rate 平均率 XP?rOOn  
average revenue 平均收入；平均收益 ssQ BSbx
  
average stock 平均库存；平均存货 %yS3&Ju  
average yearly rent 平均年租 3251Vq %  
avoidance of double taxation 避免双重课税 Li{~=S@N*  
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 GIwh@4;  
F\JUx L@8  
给你加分了