一些有用的会计术语(也不知道发的地方对不对)A

A: :.$3vaZ@  
A share Ａ股；甲类股份 Q aS\(_  
abatement of tax 减税；减扣免税额 8=gjY\Dp  
ABN AMRO Bank N.V. 荷兰银行 M+w=O!dq  
above-the-line expenditure 线上项目支出；经常预算支出 ptU\[Tq  
above-the-line receipt 线上项目收入；经常预算收入 *T5!{  
ABSA Asia Limited 南非联合亚洲有限公司 i70wrW#k  
absolute change 绝对数值变更 ]=>F.GE  
absolute expenditure 实际开支 &ge "x{,?  
absolute guideline figure 绝对准则数字 4scNSeW  
absolute interest 绝对权益 XDFx.)
t  
absolute order of discharge 绝对破产解除令 ~zJ?H<>  
absolute profit margin 绝对利润幅度 *XT/KxLa7  
absolute value 实值；绝对值 FQqI<6;  
absolutely vested interest 绝对既得权益 D^=J|7e  
absorbed cost 已吸收成本；已分摊成本 go'-5in(  
absorption 吸收；分摊；合并 Mdl{}P0)  
absorption rate 吸收率；摊配率；分摊率 RLLTw ?]$  
ACB Finance Limited 亚洲商业财务有限公司 cNM3I,o7  
acceptable form of reciprocity 合理的互惠条件 4iKgg[)7`=  
acceptable rate 适当利率；适当汇率 X{\F;Cb*  
acceptance agreement 承兑协议 OoA|8!CFa  
acceptance for honour 参加承兑 "x
3lQ  
acceptor 承兑人；接受人；受票人 )XYv}U  
acceptor for honour 参加承兑人 cVv;Jn  
accident insurance 意外保险 p$PKa.Y3  
Accident Insurance Association of Hong Kong 香港意外保险公会
)i!o8YB  
accident insurance scheme 意外保险计划 R,pX
:H&#+  
accident year basis 意外年度基准 TrLu~4  
accommodation 通融；贷款 k3)dEH1z  
accommodation bill 通融票据；空头票据 mg*qiScfW  
accommodation party 汇票代发人 UFp,a0|  
account balance 帐户余额；帐户结余 oxz OA  
account book 帐簿 x "^Xj]-  
account collected in advance 预收款项 P] UJ0b  
account current book 往来帐簿 { S3ZeN,kZ  
account of after-acquired property 事后取得的财产报告 $`)/0{qY-  
account of defaulter 拖欠帐目 vTlwRG=5  
account payable 应付帐款 L#+q]j+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1 D<_
N  
account receivable 应收帐款 J"=vE=  
account receivable report 应收帐款报表 ^yyC [Mz  
account statement 结单；帐单；会计财务报表 ?TU}~}  
account title 帐户名称；会计科目 t.`@{R$hoA  
accountant's report 会计师报告 9J9)AV  
Accountant's Report Rules 会计师报告规则 fjs [f'L  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q\ U:~g3  
Accounting Arrangements 《会计安排》 iZaI_\"__  
accounting basis 会计基础 @U3Vc|  
accounting by Official Receiver 破产管理署署长呈交的帐目 N6 (  
Accounting Circular 《会计通告》 >(?
9?  
accounting class 会计类别 hvDNz"ec{  
accounting date 记帐日期；会计结算日期 `kZ@Zmj#  
accounting for money 款项核算 3td)'}  
Accounting Officer 会计主任 Z;:u'=  
accounting period 会计报告期；会计期 }^/9G17  
accounting policy 会计政策；会计方针 u%$Zqee  
accounting practice 会计惯例 1oN^HG6O  
accounting principle 会计准则 1@QZnF5[  
accounting record 会计记录 y5do1Z  
accounting report 会计报告 <
iH`rP#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^OstR`U3  
Accounting Society of China 中国会计学会 2\7`/,U6  
accounting statement 会计报表 rzh#CnL3  
accounting system 会计制度；会计系统 !+L/Khw/C  
accounting transaction 会计事项；帐务交易 iy14mh\ ~  
accounting treatment 会计处理 ?i06f,-  
accounting year 会计年度 t4-pM1]1_  
accretion 增值；添加 XVvK2(  
accrual 应计项目；应累算数目 5ZMR,SZhC  
accrual basis 应计制；权责发生制 G|( ]bvJ?  
accrual basis accounting 应计制会计；权责发生制会计 -5I2
ga  
accrue 应累算；应计 ~:3QBMk::  
accrued benefit 应累算利益 HA2k[F@3^  
accrued charges 应计费用 ,]+z)   
accrued cumulative preference share dividend 应累算的累积优先股股息 59O?_F9  
accrued expenses 应累算费用 )0Me?BRp  
accrued interest payable 应付利息；应计未付利息 X!m9lV<  
accrued interest receivable 应收利息；应计未收利息 20Z8HwQi  
accrued right 累算权益 0o9 3iu=&  
accruing profit 应累算的利润 Kd=%tNp  
accumulated fiscal reserve 累积财政储备 ],RdySN&  
accumulated profit 累积利润；滚存溢利 }lfnnK#  
accumulated reserve 累积储备 dVsE^jsL  
accumulation of surplus income 累积收益盈余 8"fD`jtQ  
acquired assets 既得资产 $ep.-I>  
acquisition 收购；购置；取得 O }(
VlR2  
acquisition cost 购置成本 ^V#@QPK9  
acquisition expenses 购置费用 ?zQA
  
acquisition of 100% interest 收购全部股权 K9OY
ri^TQ  
acquisition of control 取得控制权 )w0AC"2O~  
acquisition of fixed assets 购置固定资产 0 0M@  
acquisition of shell “买壳” `.x Fiyc  
acquisition price 收购价 ,=|ZB4HA  
act of God 天灾 }w1~K'ck}>  
acting partner 执事合伙人 QoG cWJ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 D
M}YJ  
active partner 积极参与的合伙人 *{yK 8  
active trading 交投活跃 {6~l$  
actual circulation 实际流通 ^d~1E Er  
actual cost 实际成本 hED=u/ql[  
actual expenditure 实际开支；实际支出 <j5NFJ9  
actual income 实际入息；实际收入；实际收益 S6AU[ASY.  
actual market 现货市场 XwlbJ=mf  
actual price 现货价；实际价格 aEWWFN  
actual profit 实际利润 JXu$ew>q  
actual quotation 实盘；实际价位；实际报价 ,;(PwJe  
actual year basis 按实际年度计算 pGK;1gVj  
actuals 实货 N9vP7  
actuarial investigation 精算调查 tPGJ<30  
actuarial principle 精算原则 \l.-eu'O  
actuarial report 精算师报告 ^",ACWF4Sk  
Actuarial Society of Hong Kong 香港精算学会 $`-4Ax4%  
actuarial valuation 精算师估值 Wh%ucX&  
actuary 精算师 T+<A`k: -  
ad referendum agreement 暂定协议；有待覆核的协定 yRiP{$E  
ad valorem duty 从价税；按值征税 k31I ysh  
ad valorem duty system 从价税制 5<ux6,E1{  
ad valorem fee 从价费 j'BMAn ?  
ad valorem tariff 从价关税 m q{];  
additional allowance 额外免税额 ea~:}!-P  
additional amount for unexpired risk 未过期风险的额外款额 ;Hj~
n+  
additional assessable profit 补加应评税利润 bf!M#QOk?  
additional assessment 补加评税 H)>;/#!r-  
additional commitment 额外承担 sH?/E6  
additional commitment vote 额外承担拨款 Ldl5zc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y!!E\b=  
additional dependent parent allowance 供养父母额外免税额 V`7FKL@"  
additional provision 额外拨款 ^pe{b9c  
additional stamp duty 附加印花税  R#DwF,  
additional tax 补加税罚款；补加税款 5GPo*Qpl  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8G5m{XTS(  
adjudged bankrupt 被裁定破产 hDp6YV,q  
adjudicated bankrupt 裁定破产人 ^4`Px/&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =@8H"&y`
 
adjudication of bankruptcy 裁定破产；宣告破产 ^>N]H>0'S  
adjudication of insolvency 裁定无力偿还债务 `A,g] 1C:  
adjusted actual 经调整的实数；调整后的实数 mBG=jI "xh  
adjusted current assets 经调整的流动资产；调整后的流动资产 BYo/57&:  
adjusted figure 经调整的数字；调整后的数额 mUz\ra;z  
adjusted liabilities 经调整的负债；调整后的负债 6^c>,.R  
adjusted loss 经调整的亏损；调整后的亏损 #~.w&~:  
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 !Wy[).ZAf  
adjusted profit 经调整的利润；调整后的利润 O=dJi9;`#_  
adjusted surplus 经调整的盈余额；调整后的盈余额 }LijnHH.  
adjusted value 经调整的价值；调整后的价值 LI6hEcM=  
adjustment 调整；修订；理算〔保险〕 Iz{R}#8CZ  
adjustment centre 调剂中心 sPb=82~z  
adjustment lag 调整过程的时间差距；调整时差 S.d^T](  
adjustment mechanism 调整机制 ?w+Ix~k  
adjustment of loss 亏损调整 j`*#v  
adjustment process 调整过程；调整程序 ,57`D'  
adjustment range 调整幅度 =pznu+,  
administered exchange rate 受管制汇率 pKjoi{ Z  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 x"CZ]p&m  
administration expenses 行政费用 o)[2@fRC(  
administration fee 手续费；行政费 \C`~S7jC  
administration in bankruptcy 破产管理 ?&^?-S% p  
administration order 遗产管理令 a /:@"&Y  
administrator 管理人；遗产管理人 bgK<pi)d  
administrator of the estate 遗产管理人 pOrWg@<\L  
admission of debt 债项承认书 Xe^
Cn R  
admission of proof 接纳债权证明 z8J."27ND  
advance 放贷款项；垫付款项；预支款项；预付款项 OHflIeq#@  
advance account 暂支帐目；预付款帐户 $Tb G+Eb8  
advance compensation 预付补偿金 )5.C]4jol  
advance from shareholder 股东垫款 L:k9#6  
advance pending reimbursement 预支以待日后付还 &%_& 8DkG  
advanced economy 先进经济体系 @j4U^"_QB  
advancement 预付；预付财产 T1r3=Y4  
advances warrant 垫款令 jh.@-  
advancing 贷出 `r_m+
]  
adverse balance 逆差 k~|-gfFP  
adverse exchange 逆汇  =Mb1o[  
advertisement addressed to shareholders 在报章刊登的致股东通告 (}
5S  
advice for collection 托收通知书 s9>(Jzcf9  
advice of drawing 提款通知书；汇票通知书 2*w:tT8+X  
advice of payment 付款通知 ~(@ E`s&{  
Advisory Committee [Securities and Futures Commission] q9^  
谘询委员会〔证券及期货事务监察委员会〕 X
2xuwA  
Advisory Committee on Diversification 经济多元化谘询委员会 R3!@?mcr  
affidavit 誓章；遗产申报誓章 Y&^P"Dw  
affidavit of no receipt 述明无收款的誓章 1 `7<2w  
affiliate 联号；联营公司；附属公司 Vm|Y$C  
affiliated company 附属公司；联号；联营公司 {" 4e+y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 p*8-W(u)  
affordability 负担能力
\6 93kQ  
African Development Bank [AfDB] 非洲开发银行 3tmdi3s  
after-acquired property 事后取得的财产 #%FN>v3e  
after-hours dealing 市后交易 B:\Uw|Mf  
after-tax profit 税后盈利；税后利润；税后溢利 }=2;  
agency agreement 代理协议 f(eQ+0D  
agency expenses 代理机构的开支 pMJ1v  
agency fee 代理费 V&|!RxWK  
Agency Law 《代理法》 IB`>'~s&A  
agent 代理人；承销人 "aFhkPdWn  
agent of company 公司代理人 QERU5|.wc  
agent's fee 代理人费；经纪费 F>X-w+b4r  
aggregate 总计；总数；总体数字 "sgjWo6  
aggregate amount 总款额；总额 P/ oXDI8  
aggregate assets and liabilities 总体资产与负债 rO:
u6."_  
aggregate at constant price 按固定价格计算的总体数字 cf7v[ZZ}  
aggregate demand 总需求 z 8*8OWM  
aggregate gross position 总持仓量 KnNh9^4"\2  
aggregate limit 总限额 }rdIUlVO\  
aggregate of salaries tax 合计薪俸税 4A3nO<oMF  
aggregate performance 总体表现；总体业绩 }I!hOD>]O  
aggregate supply 总体供应 wfjc/u9W6R  
aggregate surplus 总盈余 }BmS)Jq  
aggregate total 整体总额 U5]pi+r  
aggregate value 总值；合计价值 t nS+5F  
aggregated basis 合计基准 )*5G">))p  
aggregated net chargeable income 合计应课税入息实额 i0s6aAhgJ  
aggregation 合并计算；合计；总和 zj|/ CxV  
aggregation of incomes of husband and wife 夫妇入息合并计算 3<?XTv-  
aggregation of property 财产的总和 nSCWg=E^  
agio 差价；贴水 R <"6ojn  
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》 oQ7]=|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0gn@h/F2%  
《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》 /V?H4z[G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }N*>QR5K  
《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》 L@^~N$G&u  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment w~@-9<^K]v  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (.Lrmf@hI7  
agreement for a settlement 授产协议 lZQ/W:OE  
agreement for assignment 转让协议 sgr=w+",Q  
agreement for sale 售卖协议；买卖协议 %ObD2)s6:^  
agreement for sale and purchase 买卖协议 2Nj9U#A  
agreement for the payment of interest 支付利息协议 1KYN>s:  
agreement for the repayment of money 还款协议 a?
R[J==  
agreement of reinsurance 再保险协议 mga6[E<  
Agricultural Bank of China 中国农业银行 0q9>6?=i  
air passenger departure tax 飞机乘客离境税 |fHB[ W#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >bUj*#<  
airport tax 机场税 w18RA#Zo/  
alcohol duty 酒精税 9Z6C8Jv  
alienation 让与；让渡；转让 u7;~  
alimony 生活费；赡养费 ba3-t;S  
All Ordinaries Index [AOI] 所有普通股指数 ba@=^Fa;  
all risks 全险；综合险 7rHS^8'H&  
All Sales Record for Stock Market 《股票市场成交报告》 wVq\FY%  
Allied Capital Resources Limited 新联财务有限公司 G]Jz"xH#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >x[`;O4  
allocation letter 拨款信件 Y1dVM]l  
allocation of fund 分配款项；预留款项 "*7C`y5&P  
allocation of profit 利润分配；溢利分配 _iEj  
allocation warrant 拨款令 gq5qRi`q  
allotment 分配；配股 c {I"R8  
allotment notice 股份配售通知；配股通知 +3,|"g::  
allotment of shares 股份分配 y>\S@I  
allowable 可获宽免；免税的 Fpt-V  
allowable business loss 可扣除的营业亏损 2>\\@1  
allowable expenses 可扣税的支出 4UA
vw  
allowance 免税额；津贴；备抵；准备金 +^6}   
allowance for debts 债项的免税额 n$2RCQ  
allowance for depreciation by wear and tear 耗损折旧免税额 C
T d|`  
allowance for funeral expenses 殡殓费的免税额 jLcHY-P0V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %TrF0{NR90  
allowance for repairs and outgoings 修葺及支出方面的免税额 $gMCR b,  
allowance to debtor 给债务人的津贴 \O7J=6fn  
alteration of capital 资本更改 XV'fW~j\  
alternate trustee 候补受托人 89cVJ4]g~!  
amalgamation 合并 !~
lW3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,PWj_}|L[  
ambit of charges 征税范围；收费范围 *wi}>_\  
amended valuation 经修订的估值 Q;nAPS  
American Commodities Exchange 美国商品交易所 mh;X~.98  
American Express Bank Limited 美国运通银行 Icp0A\L@  
American Stock Exchange 美国证券交易所 8G ]w,eF  
amortization 摊销 [$ :  
amount due from banks 存放银行同业的款项 ^^(<c,NX#M  
amount due from banks abroad 存放海外银行同业的款项 ;5<-)  
amount due from holding companies 控股公司欠款 FyG6!t%  
amount due from local banks 存放本港银行同业的款项 0>!/rR7  
amount due to banks 银行同业的存款 V)D-pV V  
amount due to banks abroad 海外银行同业的存款 I"xWw/Ec  
amount due to holding companies 控股公司存款 &C-;Sa4  
amount due to local banks 本港银行同业的存款 Q1>zg,r  
amount due to outport banks 外埠银行同业的存款 H:a|x#"  
amount for note issue 发行纸币的款额 J
fcMca  
amount of bond 担保契据的款额 xfSG~csoz  
amount of consideration 代价款额 /'y5SlE[J  
amount of contribution 供款数额 R#4^s  
amount of indebtedness 负债款额 FoPginZ]J  
amount of principal of the loan 贷款本金额 J?P]EQU  
amount of rates chargeable 应征差饷数额 j.3o W  
amount of share capital 股本额 ,2WH/"  
amount of sums assured 承保款额 )%du@a8  
amount of variation 变动幅度 #1$}S=8*f  
amount of vote 拨款数额 "uu)2Xe  
amount payable 应付款额
6kvV  
amount receivable 应收款额 hbuZaxo<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dyQh:u -  
analysis 分析 4Y tk!oS`  
ancillary risk 附属风险 !W1eUY  
annual account 周年帐目；周年帐目报表；年度决算；年结 GH'O!}  
annual accounting date 年结日期 JZ`L%  
annual allowance 每年免税额；年积金；年度津贴；年津 N_C_O$j  
annual balance 年度余额 xKp0r1}  
annual disposable income 每年可动用收入 |0{ i9.=  
annual estimates 周年预算 n_$yV:MuT!  
annual fee 年费 6CNS%\A  
annual general meeting 周年大会 0^]t"z5f0  
annual growth rate 年增率；每年增长率 ~4 FDKUC  
annual long-term supplement 长期个案每年补助金 g=A$<k
 
annual pensionable emolument 可供计算退休金的年薪 yBz>0I3  
annual report 年报 $<e +r$1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 J(d2:V{h  
annual return 周年报表；周年申报表；每年报税表格 \iMyo  
Annual Return Rules 《周年报表规则》 E!aq?`-'!  
annual review of consumer prices 每年消费物价回顾 +Z?[M1g  
annual roll-forward basis 逐年延展方式 q|q::q*  
annual salary 年薪 ~HP LV  
annual statement 年度报表；年度决算表 eX<K5K.B  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 wsg//Ec]  
annuitant 年金受益人 :$"7-a%f  
annuity 年金 R'EW7}&  
annuity contract 年金合约 U($^E}I2(  
annuity on human life 人寿年金 X*Z5 P  
antecedent debt 先前的债项 ]+IVSxa!u  
ante-dated cheque 倒填日期支票 MM_py!=>7  
anticipated expenditure 预期开支 *d l"wH&  
anticipated net profit 预期纯利 I=YCQ VvA  
anticipated revenue 预期收入 IYNM
U\s  
anti-inflation measure 反通货膨胀措施 MOV =n75  
anti-inflationary stance 反通货膨胀立场 uFe'$vI  
apparent deficit 表面赤字 /!bx`cKG  
apparent financial solvency 表面偿债能力 ci7~KewJ*  
apparent partner 表面合伙人 _hoAW8i  
application for personal assessment 个人入息课税申请书 0]a15  
application of fund 资金应用 WzG07 2w  
application to release as liquidator and to destruct the books of accounts and documents *4#on>  
申请免除清盘人职务及毁灭帐簿与文件 [&n|\!  
appointed actuary 委任精算师 gStY8Z!k
 
appointed auditor 委任核数师；委任审计师 1hNEkpL^a  
appointed trustee 委任的受托人 >5i?JUZ  
appointer 委任人 1P
U*:58[  
apportioned pro rata 按比例分摊 C
MqM;1  
apportionment 分配；分摊 `2x34  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hZ#\t  
apportionment formula 分摊方程式 3@X|Gs'_S  
apportionment of estate duty 遗产税的分摊 %)IrXz>Zh  
appraisal 估价；评估 mcMb*?]  
appreciable growth 可观增长 A*Q[k 9B  
appreciable impact 显着影响 -HTL5  
appreciable increase 可观增长 z1vni'%J  
appreciation 增值；升值 u'@Ely  
appreciation against other currencies 相对其他货币升值 9}whWh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5}SXYA}  
appreciation tax 增值税 &^ceOV0+  
appropriation 拨款；拨用；拨付 <t6d)mJ%  
appropriation account 拨款帐目 m9g^ -X  
Appropriation Bill 拨款法案 7Jc<.Z"/Gd  
appropriation-in-aid system 补助拨款办法 W}k[slqZA  
approved assets 核准资产 ~}%&p& p  
approved basket stock 认可一篮子证券 L`[F~$|  
approved budget 核准预算 *'^:S#=  
approved charitable donation 认可慈善捐款 %EB;1
  
approved charitable institution 认可慈善机构 0HPO"x3-O  
approved currency 核准货币；认可货币 Q}z{AZ  
approved estimates 核准预算 0(vdkC4\A  
approved estimates of expenditure 核准开支预算 X0x_+b? _  
approved overseas insurer 核准海外保险人 I:/4t^%  
approved overseas trust company 核准海外信托公司 ;5RIwD  
approved pooled investment fund 核准汇集投资基金 ;7 "Y?*{  
approved provident fund scheme 认可公积金计划 oF&IC j0  
approved provision 核准拨款 VLd=" ~  
approved redeemable share 核准可赎回股份 %jgg59  
approved regional stock 认可地区性证券 fSC.+,qk  
approved retirement scheme 认可退休金计划 `g8tq  
approved subordinated loan 核准附属贷款 3It8&x:  
arbitrage 套戥；套汇；套利 O &\<FT5  
arbitrageur 套戥者；套汇者 qqD0R*(C  
arbitrary amount 临时款项 n@o  
arrangement 措施；安排；协定 4`G=q^GL,  
arrears 欠款 L3>4t: 8  
arrears of pay 欠付薪酬 (o{)>D  
arrears of revenue 逾期未收税款；逾期未收的帐项 -~]^5aa5n  
articles of association 组织章程；组织细则；组织章程细则 4i96UvkZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 573~-Jvx  
ascertainment of profit 确定利润 j~$)c)h"  
"Asia Clear" “亚洲结算系统” 2E([#Pzb  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 HqDa2q4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (T2<!&0 @  
Asian Development Fund [ADF] 亚洲发展基金 dff#{  
Asian dollar bond 亚洲美元债券 M->Kz{h?j  
Asian dollar market 亚洲美元市场 o7QK8#  
Asian dollar rate 亚洲美元利率 tQ6|PV  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 tQCj)Ms'X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z0z)  
asked price 沽盘；喊价；索价；卖方报价 xF^r`  
assessable income 应评税入息 wISzT^RS  
assessable loss 应评税亏损 }(rzH}X@  
assessable profit 应评税利润 j~Ff/O  
assessable value 应评税值 Y/!0Q6<[2Y  
assessed profit 估定利润 iQ0&W0D]  
assessed value 经评估价值 95% :AQLV  
assessment 评税；评定；估价；评税单 X &09  
assessment number 评税编号；估价编号 3V!W@[ }:  
assessment of additional tax 补加税评税 @hBx,`H^  
assessment of performance 业绩评估；实绩评价 \ /sF:~=  
Assessor 评税主任 t>-XT|lV  
asset price bubbles 资产价格泡沫 2"_ 18l.  
asset-backed securities 具资产保证的证券 ;p.j  
assets accretion 资产增值 %0Vc\M@"G  
assets and liabilities 资产与负债 {vCU^BN,k  
assets betterment statement 资产递增表；资产改进表 vkh;qPD  
assets lending 实物放款；有抵押贷款 Q)9369<A  
assets of the company passing on the death 死者去世时转移的公司资产 [y$j9  
assets pledged as security for liabilities 用作负债抵押的资产 UFJEs[?+Te  
assets portfolio 资产投资组合 s>V*=#L  
assets price 资产价格 "%Lmgy:~  
assets quality 资产质素 ^r%i3  
assets realization 资产变现 Z*;*I<-  
assets refinancing arrangement 资产再集资安排 )/i4YL
O  
assets securitization 资产证券化 M!{Rq1M  
assets situated outside Hong Kong 在香港以外地方的资产 mr
X}\p  
assets stripping 削减资产；拆卖资产 [29$~.m$Y  
assets value 资产值 ^S3A10f,  
assignee 承让人 X{4xm,B/  
assignment 转让；转让书；转让契 ta2z  
assignment of interest 权益转让 Iy-u`S  
assignment of letters patent and trade mark 专利证书及商标转让 :r[W'h_%  
assignment of property 物业转让；物业转让书 #0xm3rFy4  
assignment right 转让权 w2s,  
assignor 转让人 {=UKTk/t8  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 @)+i{Niuv  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 C3^X1F0  
associate member 附属会员 fdvi}SS8  
associated body corporate 相联法人团体 pZW}^kg=  
associated company 相联公司；联属公司  ; \Y-  
associated corporation 相联法团 $K;_Wf  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] xXl$Mp7  
公认会计师公会〔英国〕 1Q3%!~<\s  
Association of Futures Exchange Brokers 香港期货经纪协会 {_+>"esc  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 cM|af#o  
association of underwriters 承保人组织 b49|4   
assumption of control 接管 &xF4
p,7  
assurance 担保；保险；转易；转易书 }P7xdQ6  
assurance of interest 权益的转易 +*]SP@|IYI  
at 19XX price 按一九ＸＸ年价格计算 R?i-"JhW  
at a discount 按赔价计算；按贴水价格计算；打折扣 bkJn}Al;  
at a premium 按溢价计算；按升水价格计算 =r=^bNO  
at call 通知付款；按通知 hnlU,p&y3  
at constant market price 按固定市价计算 mOgx&ns;j  
at constant price 按固定价格计算 N}e(.  
at cost 按成本计算 <PH3gyC  
at current market price 按当时市价计算；按现时市价计算 T749@!v`z  
at current price 按当时价格计算；按现时价格计算
'&&~IB4ud  
at factor cost 按要素成本计算；按生产要素成本计算 $H %+k?  
at money-of-the-day price 按付款当日价格计算 Au%Wrk3j  
at or better 按指定或较佳价位〔买卖指令〕 m mw)C"  
at par 按面值计算；平价 N$L&|4r  
at sight 见票即付 !:`Ra  
at the close 按收市盘 a'(lVZA;  
at the opening 按开市盘 +/1P^U /  
attestation 见证；见证条款 gqKC4'G0  
at-the-money option 平价期权 1mkQ"E4  
attorney 受权人；受托代表人 hwG||;&/H  
attornment 新拥有人承认书 6+5(.z-[  
attributable profit 可归属利润 V~tu<"%  
attributable share value 可归属股份价值 E9 :|8#b  
Auckland Stock Exchange 奥克兰证券交易所 Xb8:*Y1'  
auction 拍卖 Q|zE@nLS  
auctioneer 拍卖商 }6b7a1p  
audit 审计；核数 5[0l08'D  
Audit Commission 审计署 `3H?*\<(
 
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *&~sr  
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〕 Bil;@,Z#  
audit review 帐目审查 70I4-[/z[d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 A_8`YN"Xk  
audited account 审计帐目；经审计的帐目 `RL(N4H  
audited annual account 经审计的周年帐目 `-E.n'+  
audited balance sheet 经审计的资产负债表 _j|n}7a  
auditor 核数师；核数主任；审计师 @vDgpb@TM  
auditor's certificate 核数师证明书；审计师证明书 1-ndJ@Wlz  
auditor's report 核数师报告；审计师报告 c9/ 'i  
Aussie bond 澳元债券 =[43y%   
austerity budget 紧缩预算 ahz@HX  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "fX8xZdS  
Australia All Ordinaries Index 澳洲所有普通股票指数 g@N=N  
Australian Dollar [AUD] 澳元 Z\oAE<$  
Australian Options Market 澳大利亚期权市场 J/H#d')c  
Australian Securities Commission 澳洲证券事务监察委员会 co(fGp#!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r[i~4N=  
Australian Stock Exchange 澳大利亚证券交易所 V9);kD  
Austrian Schilling [ATS] 奥地利先令 "J0Oa?  
authentication 认证；鉴证 #z1ch,*3;  
authority to purchase 委托购买证；委购书 jn#N7%{Mk  
authorization 认可；核准；授权；授权书 G> 5=`  
authorization by direction 指示授权 z.\[Va$@l  
authorization by instruction 指令授权 8EVF<@{]  
authorization by warrant 令状授权 }(hYG"5  
authorization of unit trust 单位信托的认可 *=KexOa9  
authorized agent 指定代理人 '44nk(hM69  
authorized capital 法定资本 Dq_{O  
authorized clerk 出市员 Q?I"J$]&L  
authorized dealer 认可交易商 K
.sj"#D  
authorized financial institution 认可财务机构 n=Z[w5  
authorized fund 认可基金 GurE7J^=  
authorized fund house 获授权的基金公司；认可基金公司 -qnXa  
authorized institution 认可机构 71.:p,Z@z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <o"D/<XnB3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 kAKqW7,q"  
authorized insurer 获授权保险人；获认可承保人 eUUD|U*b   
authorized investment 特准投资项目 j)SgB7Q  
authorized person 获授权人 au9Wo<mR  
authorized representative 获授权代表 D aqy+:  
authorized share capital 法定股本  *
<h  
automated quotation system 自动报价系统 <8xP-(wk;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] McMK|_H  
自动交易系统〔香港期货交易所有限公司〕 _<' kzOj  
automatic adjustment mechanism 自动调整机制 Vzv.e
6_  
automatic adjustment system 自动调整系统 f%"_U'  
Automatic Clearing House 自动票据交换所 "Ee/q:`  
automatic exchange rates accumulation system 自动化汇率累集系统 c`N`xU+z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]$`s}BN  
automatic teller machine [ATM] 自动柜员机 {D_4~heF  
autopay 自动转帐 7l|>
  
available assets 可用资产 ~QQ23k&  
available fiscal reserve 现存财政储备 1rzq$,O  
available profit 可用利润 \t~u :D  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 hZF&PV5H  
average 平均；平均数；海损 m@ 'I|!^  
average basic salary 平均基本薪金 U*Q5ff7M6"  
average consumer expenditure 平均消费开支；一般消费开支 @|*Z0bn'  
average cost 平均成本 e7j]BzGvl  
average cost of land production 增辟土地平均成本 /x"pj3  
average daily turnover 平均每日成交额 >+c`GpZH  
average daily wage rate 平均每日工资率 "x)pp  
average expenditure pattern 平均开支模式 ,Elga}7u  
average growth rate 平均增长率 \~1zAiSd>#  
average net fixed assets 固定资产平均净值 K
Lv  
average of relatives 相对价格平均数 3B_} :  
average price 平均价格 4Hd@U&E  
average propensity to consume 平均消费倾向；一般消费倾向 2|_Jup  
average propensity to save 平均储蓄倾向；一般储蓄倾向 T`2fPxM:cZ  
average rate 平均率 zR/p}Wu|!  
average revenue 平均收入；平均收益 4~D>oNx4  
average stock 平均库存；平均存货 '[ddE!ta  
average yearly rent 平均年租 t>=y7n&q  
avoidance of double taxation 避免双重课税 1V9X(uP  
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 rp[oH=&  
_ JJ0pc9t  
给你加分了