一些有用的会计术语(也不知道发的地方对不对)A

A: UDhG :  
A share Ａ股；甲类股份 2"|
2a@  
abatement of tax 减税；减扣免税额 i|w8.}0  
ABN AMRO Bank N.V. 荷兰银行 Wcb7 ;~K  
above-the-line expenditure 线上项目支出；经常预算支出 j?y LDLj  
above-the-line receipt 线上项目收入；经常预算收入 5>3}_  
ABSA Asia Limited 南非联合亚洲有限公司 d(vsE%/!  
absolute change 绝对数值变更 EXP%Mk/  
absolute expenditure 实际开支 U4m9e|/H;z  
absolute guideline figure 绝对准则数字 F:*W5xX  
absolute interest 绝对权益 R
ZM"~ 0  
absolute order of discharge 绝对破产解除令 Q-ni|  
absolute profit margin 绝对利润幅度 kKD`rfyG\  
absolute value 实值；绝对值 #-pc}Y|<  
absolutely vested interest 绝对既得权益 7g R@$(1Z  
absorbed cost 已吸收成本；已分摊成本 4&
8Gr0C  
absorption 吸收；分摊；合并 P\8@g U!uk  
absorption rate 吸收率；摊配率；分摊率 1h
6^>()^  
ACB Finance Limited 亚洲商业财务有限公司 6x"Q  
acceptable form of reciprocity 合理的互惠条件 aQI^^$9g  
acceptable rate 适当利率；适当汇率 2*(Z==XC7  
acceptance agreement 承兑协议 u
@ jX+\  
acceptance for honour 参加承兑 W_m"ySQs  
acceptor 承兑人；接受人；受票人 g{W;I_P^9  
acceptor for honour 参加承兑人 x~.:64  
accident insurance 意外保险 wi9DhVvc 0  
Accident Insurance Association of Hong Kong 香港意外保险公会 0ye!R   
accident insurance scheme 意外保险计划 4}`  
accident year basis 意外年度基准 .sQ=;w/ZA  
accommodation 通融；贷款 R[49(>7H4  
accommodation bill 通融票据；空头票据 d,8mY/S>w  
accommodation party 汇票代发人 e[sK@jX6  
account balance 帐户余额；帐户结余 *~m+Nc`D,N  
account book 帐簿 v9Xp97J2  
account collected in advance 预收款项 \Mg`(,kwe  
account current book 往来帐簿 [tMZ G%h  
account of after-acquired property 事后取得的财产报告 jTLSdul+  
account of defaulter 拖欠帐目 z4&iK)x  
account payable 应付帐款
V9ssH87#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 lKEkXO  
account receivable 应收帐款 ;7N Z<k  
account receivable report 应收帐款报表 AuR$g7z  
account statement 结单；帐单；会计财务报表
d Le
-nF  
account title 帐户名称；会计科目 .{;Y'Zc14S  
accountant's report 会计师报告 RI
68
%ZoL  
Accountant's Report Rules 会计师报告规则 sXd8rj:o  
accounting and auditing procedure 会计与审计程序；会计与核数程序 rr#K"SP  
Accounting Arrangements 《会计安排》 Vd=yr'?  
accounting basis 会计基础 =6aS&B(SN  
accounting by Official Receiver 破产管理署署长呈交的帐目 spasB=E  
Accounting Circular 《会计通告》 A'G@uD@3  
accounting class 会计类别 +~xnXb1  
accounting date 记帐日期；会计结算日期 &$`yo`  
accounting for money 款项核算 )lJao  
Accounting Officer 会计主任 F)z;Z6{t4  
accounting period 会计报告期；会计期 ^$&k5e/}C  
accounting policy 会计政策；会计方针 rDm'Z>nTf  
accounting practice 会计惯例 jy]JiQB  
accounting principle 会计准则 `DT3x{}_S  
accounting record 会计记录 8k(P,o  
accounting report 会计报告 upeU52@\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R
b(SBa  
Accounting Society of China 中国会计学会 >J|]moSVA  
accounting statement 会计报表 a_h]?5 :c  
accounting system 会计制度；会计系统  [`]4P&  
accounting transaction 会计事项；帐务交易 $9S(_xdI&  
accounting treatment 会计处理 Y?ez9o:/#  
accounting year 会计年度 ~+Z{Q25R  
accretion 增值；添加 c5|:,wkx  
accrual 应计项目；应累算数目 0\2\*I}?  
accrual basis 应计制；权责发生制 K\vSB~{[  
accrual basis accounting 应计制会计；权责发生制会计 ['%69dPh  
accrue 应累算；应计 xoOJauSX1  
accrued benefit 应累算利益 -Ij&  
accrued charges 应计费用 rHP%0f9:  
accrued cumulative preference share dividend 应累算的累积优先股股息 &-5_f*{  
accrued expenses 应累算费用 _-5,zPR  
accrued interest payable 应付利息；应计未付利息 rp5(pV7*  
accrued interest receivable 应收利息；应计未收利息  BUwONF  
accrued right 累算权益 RxMH!^  
accruing profit 应累算的利润 ORu2V#
Z[  
accumulated fiscal reserve 累积财政储备 -{`@=U  
accumulated profit 累积利润；滚存溢利 |Yq$sU  
accumulated reserve 累积储备 c{[q>@y pK  
accumulation of surplus income 累积收益盈余 A>{p2?`+!  
acquired assets 既得资产 Fq9Q+RNMZL  
acquisition 收购；购置；取得 zD3mX<sw  
acquisition cost 购置成本 9<Kj6t_  
acquisition expenses 购置费用 +:3*  
acquisition of 100% interest 收购全部股权 gIA@l`
"  
acquisition of control 取得控制权 sBV4)xM  
acquisition of fixed assets 购置固定资产 1Z{ZV.!  
acquisition of shell “买壳” lC=~$c:  
acquisition price 收购价 ;(
}V"i7Hu  
act of God 天灾 yjJ5P`j]  
acting partner 执事合伙人 t<n"-Tqu  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .(Qx{r$  
active partner 积极参与的合伙人 ,RN:^5 p  
active trading 交投活跃 "QvmqI>  
actual circulation 实际流通 QMEcQV
>  
actual cost 实际成本 (|wz7AY2  
actual expenditure 实际开支；实际支出 R0oKbs{  
actual income 实际入息；实际收入；实际收益 :{(w3<i  
actual market 现货市场 $<ld3[l i  
actual price 现货价；实际价格 ~
^+0  
actual profit 实际利润 W d0NT@  
actual quotation 实盘；实际价位；实际报价 \P1=5rP  
actual year basis 按实际年度计算 WoxwEi1~0  
actuals 实货 M4xi1M#%  
actuarial investigation 精算调查 0-{tFN  
actuarial principle 精算原则 #M A4  
actuarial report 精算师报告 #[#KL/i)$  
Actuarial Society of Hong Kong 香港精算学会 m~uOXb  
actuarial valuation 精算师估值 y*M
F&mQ[  
actuary 精算师 f@co<iA  
ad referendum agreement 暂定协议；有待覆核的协定 %p X6QRt?  
ad valorem duty 从价税；按值征税 gNGr!3*)w  
ad valorem duty system 从价税制 g R nOd  
ad valorem fee 从价费 \p%3vRwS%p  
ad valorem tariff 从价关税 sZ?mP;Q  
additional allowance 额外免税额 @,XSs  
additional amount for unexpired risk 未过期风险的额外款额 2 1PFR:lP7  
additional assessable profit 补加应评税利润 W5#611  
additional assessment 补加评税 I5h[%T  
additional commitment 额外承担 S(:l+JP  
additional commitment vote 额外承担拨款 XR!us/U`a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 a6kV!,.U  
additional dependent parent allowance 供养父母额外免税额 ;l}- Z@! /  
additional provision 额外拨款 1n\ t+F  
additional stamp duty 附加印花税 BPr^D0P  
additional tax 补加税罚款；补加税款 xJ2*LM-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "`[!Lz
 
adjudged bankrupt 被裁定破产 tTU=+*Io  
adjudicated bankrupt 裁定破产人 P9T5L<5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =vT<EW}[  
adjudication of bankruptcy 裁定破产；宣告破产 ;Eec5w1  
adjudication of insolvency 裁定无力偿还债务 @* il3h,  
adjusted actual 经调整的实数；调整后的实数 ^}f -!nf[  
adjusted current assets 经调整的流动资产；调整后的流动资产 fh^lO ^  
adjusted figure 经调整的数字；调整后的数额 @xc',I  
adjusted liabilities 经调整的负债；调整后的负债 :R.&`4=X  
adjusted loss 经调整的亏损；调整后的亏损 (RtueEb.~E  
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 rWh6RYd<T  
adjusted profit 经调整的利润；调整后的利润 Q?AmOo-a  
adjusted surplus 经调整的盈余额；调整后的盈余额 N$[$;Fm:  
adjusted value 经调整的价值；调整后的价值 lgpW@g  
adjustment 调整；修订；理算〔保险〕 _bD/D!|  
adjustment centre 调剂中心 ~afg)[(  
adjustment lag 调整过程的时间差距；调整时差 q$G,KRy/  
adjustment mechanism 调整机制 jgS%1/&  
adjustment of loss 亏损调整 ]59i>  
adjustment process 调整过程；调整程序 c]B$i*t  
adjustment range 调整幅度 -YD+(c`l  
administered exchange rate 受管制汇率 lO:.OZu  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 jp' K%P  
administration expenses 行政费用  lWm'  
administration fee 手续费；行政费 Nm):9YQ/  
administration in bankruptcy 破产管理 1N2,mo?2  
administration order 遗产管理令 _Jv 9F8v  
administrator 管理人；遗产管理人 &Z?ut*%S  
administrator of the estate 遗产管理人 6oSQQhge  
admission of debt 债项承认书 c%*($)#  
admission of proof 接纳债权证明 l^J75$7  
advance 放贷款项；垫付款项；预支款项；预付款项 OGiV{9U  
advance account 暂支帐目；预付款帐户 8P: Rg%0)  
advance compensation 预付补偿金 %P;Q|v6/|  
advance from shareholder 股东垫款 Quf_'  
advance pending reimbursement 预支以待日后付还 )bx_;9Y{  
advanced economy 先进经济体系 RllY-JBO  
advancement 预付；预付财产 ;WL1B   
advances warrant 垫款令 6WoAs)ZF  
advancing 贷出 ?X?&~3iD%  
adverse balance 逆差 $;G{Pyp  
adverse exchange 逆汇 w;v7_  
advertisement addressed to shareholders 在报章刊登的致股东通告 f
.GETw  
advice for collection 托收通知书 9z?oB&5  
advice of drawing 提款通知书；汇票通知书 P6,7]6bp  
advice of payment 付款通知 j]0^y}5f+s  
Advisory Committee [Securities and Futures Commission] $hxNhI  
谘询委员会〔证券及期货事务监察委员会〕 Hqh6:
RuL  
Advisory Committee on Diversification 经济多元化谘询委员会 b%f[p/no  
affidavit 誓章；遗产申报誓章 kX:tc  
affidavit of no receipt 述明无收款的誓章 n]+W 3[i  
affiliate 联号；联营公司；附属公司 kqG0%WtQ  
affiliated company 附属公司；联号；联营公司 u9=SpgB#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 f`>/ H!<2  
affordability 负担能力 "!K'A7.^  
African Development Bank [AfDB] 非洲开发银行 |+ge8uu?C  
after-acquired property 事后取得的财产 9x+<Ik  
after-hours dealing 市后交易 qC!&x,}3  
after-tax profit 税后盈利；税后利润；税后溢利 x{}z ;yG  
agency agreement 代理协议 v6\F Q9|t  
agency expenses 代理机构的开支 p1c3Q$>i  
agency fee 代理费 >MJ?g-  
Agency Law 《代理法》 KNgH|5Pb  
agent 代理人；承销人 EliTFxp  
agent of company 公司代理人 Cc?TSZ8[  
agent's fee 代理人费；经纪费 clI*7j.4E#  
aggregate 总计；总数；总体数字 gfU-"VpHE  
aggregate amount 总款额；总额 &/.hx(#d  
aggregate assets and liabilities 总体资产与负债 VE2tq k%  
aggregate at constant price 按固定价格计算的总体数字 ;DnUQj  
aggregate demand 总需求 G= ^X1+_  
aggregate gross position 总持仓量 ,a?\MM9$  
aggregate limit 总限额 1p`+  
aggregate of salaries tax 合计薪俸税 Ut]+k+ 4  
aggregate performance 总体表现；总体业绩 *sQcg8{^  
aggregate supply 总体供应 _B2V "p  
aggregate surplus 总盈余 >*twTlb{  
aggregate total 整体总额 #sKWd  
aggregate value 总值；合计价值 5W =(+Q>C  
aggregated basis 合计基准 ~{>?*Gd&T  
aggregated net chargeable income 合计应课税入息实额 t"j|nz{m  
aggregation 合并计算；合计；总和 B@Nt`ky0*  
aggregation of incomes of husband and wife 夫妇入息合并计算 h?\2_s  
aggregation of property 财产的总和 S~$'W
A  
agio 差价；贴水 :PbDU$x  
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》 Vv$HR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment PZ8U6K'
 
《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》 xr(
|*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hM@\RPsY  
《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》 G)>W'yxQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }2)DPP:ic  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5sde  
agreement for a settlement 授产协议 KRsAv^']  
agreement for assignment 转让协议 I>h<b_y  
agreement for sale 售卖协议；买卖协议 y?[snrK G  
agreement for sale and purchase 买卖协议 nD"~?*Lt  
agreement for the payment of interest 支付利息协议 V@=V5bZLs  
agreement for the repayment of money 还款协议 %,b X/!  
agreement of reinsurance 再保险协议 &Y@#g9G  
Agricultural Bank of China 中国农业银行 3HyhEVR-#~  
air passenger departure tax 飞机乘客离境税 O\;=V`z-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 YC_3n5F%  
airport tax 机场税 #iSFf  
alcohol duty 酒精税 r^$~>!kZ|  
alienation 让与；让渡；转让 dEM?~?  
alimony 生活费；赡养费 o?Sla_D   
All Ordinaries Index [AOI] 所有普通股指数 ;@ WV-bLe  
all risks 全险；综合险 WKA'=,`v  
All Sales Record for Stock Market 《股票市场成交报告》 D 7shiv|,  
Allied Capital Resources Limited 新联财务有限公司 -jg (GGJ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /7$mxtB5%L  
allocation letter 拨款信件 47 u@4"M  
allocation of fund 分配款项；预留款项 E(<LvMiCa  
allocation of profit 利润分配；溢利分配 +V v+K(lh$  
allocation warrant 拨款令 z*~YLT&  
allotment 分配；配股 t0PQ~|H<KV  
allotment notice 股份配售通知；配股通知 
NnxM3*  
allotment of shares 股份分配 %R0v5=2'  
allowable 可获宽免；免税的 qU
hRu>   
allowable business loss 可扣除的营业亏损 . ,NB( s`  
allowable expenses 可扣税的支出 KiLvI,9y  
allowance 免税额；津贴；备抵；准备金 z)F#u:t  
allowance for debts 债项的免税额 J."{<&  
allowance for depreciation by wear and tear 耗损折旧免税额 (U.**9b;  
allowance for funeral expenses 殡殓费的免税额 QF-)^`N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .BTx&AqU  
allowance for repairs and outgoings 修葺及支出方面的免税额 !jS4!2'  
allowance to debtor 给债务人的津贴 hN
`gB#N3  
alteration of capital 资本更改 Pn TZ/|  
alternate trustee 候补受托人 jeN1eM8WI  
amalgamation 合并 !>;w
!^U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %|3e.1oX  
ambit of charges 征税范围；收费范围 }IUP5O6  
amended valuation 经修订的估值 <z#BsnjW{  
American Commodities Exchange 美国商品交易所 Zcd7*EBdx  
American Express Bank Limited 美国运通银行 [h}K$q  
American Stock Exchange 美国证券交易所 m>Ux`Gp+  
amortization 摊销 U
FZ"C,  
amount due from banks 存放银行同业的款项 24@^{ }  
amount due from banks abroad 存放海外银行同业的款项 1czG55 |  
amount due from holding companies 控股公司欠款 d5xxb _oE  
amount due from local banks 存放本港银行同业的款项 y[HQBv  
amount due to banks 银行同业的存款 *)VAaGUX>  
amount due to banks abroad 海外银行同业的存款 7{BnXN[  
amount due to holding companies 控股公司存款 7#4%\f+'t  
amount due to local banks 本港银行同业的存款 "!&B4  
amount due to outport banks 外埠银行同业的存款 0*(K DDv  
amount for note issue 发行纸币的款额 GXb47_b^  
amount of bond 担保契据的款额 `ypL]$cW  
amount of consideration 代价款额 Md(JIlh3  
amount of contribution 供款数额 q&M:17+:Q  
amount of indebtedness 负债款额 K_-MkY?+  
amount of principal of the loan 贷款本金额 =mrY/:V  
amount of rates chargeable 应征差饷数额 LZWS^77  
amount of share capital 股本额 C@@$"}%v2  
amount of sums assured 承保款额 AF#_nK)@  
amount of variation 变动幅度 O
.:I,D&]  
amount of vote 拨款数额 D?u`  
amount payable 应付款额 SfI*bJo>V  
amount receivable 应收款额 c
qQRU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GfsBQY/  
analysis 分析 *m_93J  
ancillary risk 附属风险 Fn,k!q  
annual account 周年帐目；周年帐目报表；年度决算；年结 vnsSy
33K  
annual accounting date 年结日期 me./o(!?  
annual allowance 每年免税额；年积金；年度津贴；年津 sMi{"`37  
annual balance 年度余额 G*\sdBW!k  
annual disposable income 每年可动用收入 jKt-~:  
annual estimates 周年预算 ?iln<%G  
annual fee 年费 $Xt;A&l2?  
annual general meeting 周年大会 :GL7J6  
annual growth rate 年增率；每年增长率 x}"Q8kD  
annual long-term supplement 长期个案每年补助金 k}BDA|\s  
annual pensionable emolument 可供计算退休金的年薪 yisLypM*  
annual report 年报 hPPB45^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aF])"9  
annual return 周年报表；周年申报表；每年报税表格 G.ud1,S#  
Annual Return Rules 《周年报表规则》 wW()Zy0)  
annual review of consumer prices 每年消费物价回顾 3i(Jon/p  
annual roll-forward basis 逐年延展方式 ~PYFYjHC  
annual salary 年薪 
>-<F)  
annual statement 年度报表；年度决算表 nO_!:6o".  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 " Z;uu)NE  
annuitant 年金受益人 ;C_ >  
annuity 年金 *aG"+c6|  
annuity contract 年金合约 *:#Z+7x ]  
annuity on human life 人寿年金 Qu}N:P9l?X  
antecedent debt 先前的债项 %]GV+!3S  
ante-dated cheque 倒填日期支票 )OUU]MUH  
anticipated expenditure 预期开支 c
!~T
2t  
anticipated net profit 预期纯利 e?vj+ZlS$f  
anticipated revenue 预期收入 i puo}  
anti-inflation measure 反通货膨胀措施 IozNjII$:.  
anti-inflationary stance 反通货膨胀立场 thV Tdz  
apparent deficit 表面赤字 v$JLDt_  
apparent financial solvency 表面偿债能力 E!dp~RwZu  
apparent partner 表面合伙人 /hfUPO5  
application for personal assessment 个人入息课税申请书 wiBuEaUkW  
application of fund 资金应用 fM9xy \.  
application to release as liquidator and to destruct the books of accounts and documents /#IH-2N  
申请免除清盘人职务及毁灭帐簿与文件 1)Eq&ASB  
appointed actuary 委任精算师 {_Np<r;j<  
appointed auditor 委任核数师；委任审计师 |`v^d|  
appointed trustee 委任的受托人 \P?--AIq<  
appointer 委任人 @WJf)  
apportioned pro rata 按比例分摊 +{0=<2(EC  
apportionment 分配；分摊 Wbd_aR (  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "s;ci~$  
apportionment formula 分摊方程式 uH] m]t  
apportionment of estate duty 遗产税的分摊 zi_[V@Es/  
appraisal 估价；评估 Cn/q=  
appreciable growth 可观增长 7yUvL8p-  
appreciable impact 显着影响 xZg7Jg  
appreciable increase 可观增长 "MTq{f2?  
appreciation 增值；升值 C,3T!\  
appreciation against other currencies 相对其他货币升值
[$oM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (ic@
3:xR  
appreciation tax 增值税 EGEMZCdk2  
appropriation 拨款；拨用；拨付 `=v@i9cTZ  
appropriation account 拨款帐目 DZ%8 |PmB  
Appropriation Bill 拨款法案 Y}ky/?q  
appropriation-in-aid system 补助拨款办法 W7T"d4  
approved assets 核准资产 !&6-(q9  
approved basket stock 认可一篮子证券 WSSaZ9 =  
approved budget 核准预算 T5V$wmB\W  
approved charitable donation 认可慈善捐款 r=|vad$  
approved charitable institution 认可慈善机构 lkyJ;}_**  
approved currency 核准货币；认可货币 Y& m<lnB  
approved estimates 核准预算 hN}5u"pS  
approved estimates of expenditure 核准开支预算 &#%D.@L  
approved overseas insurer 核准海外保险人 [@zkv)D6  
approved overseas trust company 核准海外信托公司 )Jmw|B  
approved pooled investment fund 核准汇集投资基金 8vu2k>  
approved provident fund scheme 认可公积金计划 vo.EM1x  
approved provision 核准拨款 hOV_Oqe4?  
approved redeemable share 核准可赎回股份 1k`|[l^  
approved regional stock 认可地区性证券  rA2qV  
approved retirement scheme 认可退休金计划 i'9eKO  
approved subordinated loan 核准附属贷款 7~L|;^(  
arbitrage 套戥；套汇；套利 %va[jJ  
arbitrageur 套戥者；套汇者 U<|B7t4M  
arbitrary amount 临时款项 "hfw9Qm  
arrangement 措施；安排；协定 : qr}M  
arrears 欠款 @!Y.935/0  
arrears of pay 欠付薪酬 ?!rU |D  
arrears of revenue 逾期未收税款；逾期未收的帐项 z[%[bs2{  
articles of association 组织章程；组织细则；组织章程细则 :> x:(K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^=3 ^HQ'Zm  
ascertainment of profit 确定利润 nWd:>Ur  
"Asia Clear" “亚洲结算系统” "NlRSc#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $F<%Jl7_Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`yy%<&  
Asian Development Fund [ADF] 亚洲发展基金 <'VA=orD  
Asian dollar bond 亚洲美元债券 >&g2 IvDS  
Asian dollar market 亚洲美元市场 0;'j!`l9  
Asian dollar rate 亚洲美元利率 ))$ CEh"X  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *?s/Ho &'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (1OW6xtfG  
asked price 沽盘；喊价；索价；卖方报价 ;k-g
_{M  
assessable income 应评税入息 `AB~YX%(  
assessable loss 应评税亏损 n&3iz05}  
assessable profit 应评税利润 e3G7K8  
assessable value 应评税值 u87=q^$  
assessed profit 估定利润 ]Pz|Oi+]  
assessed value 经评估价值 5Gc_LI&v7  
assessment 评税；评定；估价；评税单 F%9e@{  
assessment number 评税编号；估价编号 lrq>TJEcx  
assessment of additional tax 补加税评税 (q0No26;(  
assessment of performance 业绩评估；实绩评价 /abmjV0  
Assessor 评税主任 USH@:c#t  
asset price bubbles 资产价格泡沫 /YS@[\j4  
asset-backed securities 具资产保证的证券 Jx)~kK  
assets accretion 资产增值 $gXkx D  
assets and liabilities 资产与负债 `4se7{'UK`  
assets betterment statement 资产递增表；资产改进表 8Ix-i  
assets lending 实物放款；有抵押贷款
xq8}6Q  
assets of the company passing on the death 死者去世时转移的公司资产 X^u4%O['  
assets pledged as security for liabilities 用作负债抵押的资产 3}v0{c  
assets portfolio 资产投资组合 nYo&x'  
assets price 资产价格 A&xab  
assets quality 资产质素 tj`tLYOZ@-  
assets realization 资产变现 ]:[)KZ~  
assets refinancing arrangement 资产再集资安排 ))8Emk^Q{  
assets securitization 资产证券化 n U+pnkMj  
assets situated outside Hong Kong 在香港以外地方的资产 &h98.A*&  
assets stripping 削减资产；拆卖资产 8') .ohD  
assets value 资产值 oUnq"]  
assignee 承让人 ]t
8{)r  
assignment 转让；转让书；转让契 g|_HcaW  
assignment of interest 权益转让 z0EjIYI[N  
assignment of letters patent and trade mark 专利证书及商标转让 #p']-
No  
assignment of property 物业转让；物业转让书 L{4),65  
assignment right 转让权 f$~ _FX  
assignor 转让人 {ILp[&sL  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 //ne']L  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^Tb}]aHg  
associate member 附属会员 ^p{A!I!  
associated body corporate 相联法人团体 =ip~J<sw&  
associated company 相联公司；联属公司
liBAJx  
associated corporation 相联法团 HQ ELK  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q"x`+?!  
公认会计师公会〔英国〕 L{+&z7M  
Association of Futures Exchange Brokers 香港期货经纪协会 hpd(d$j  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Fr938q6^-  
association of underwriters 承保人组织 Uqb
]e?@  
assumption of control 接管 3sd{AkD^  
assurance 担保；保险；转易；转易书 P2A]qX  
assurance of interest 权益的转易 5WrIg(l  
at 19XX price 按一九ＸＸ年价格计算 \SoYx5lf  
at a discount 按赔价计算；按贴水价格计算；打折扣 KqT#zj  
at a premium 按溢价计算；按升水价格计算 W)G2Cs?p  
at call 通知付款；按通知 }Rf}NWU)|  
at constant market price 按固定市价计算 ,I9][_  
at constant price 按固定价格计算 ?uNTUU,  
at cost 按成本计算 4i ~eTb  
at current market price 按当时市价计算；按现时市价计算 #`fi2K&]j  
at current price 按当时价格计算；按现时价格计算 0:7v/S!:  
at factor cost 按要素成本计算；按生产要素成本计算 ]j%*"
V  
at money-of-the-day price 按付款当日价格计算 DctX9U(  
at or better 按指定或较佳价位〔买卖指令〕 x9FLr}e  
at par 按面值计算；平价 ej)BR'*  
at sight 见票即付 FF~on06!   
at the close 按收市盘 OX#eLco  
at the opening 按开市盘 o(v"?Y6  
attestation 见证；见证条款 &etL&s v  
at-the-money option 平价期权 0xvMR&.H  
attorney 受权人；受托代表人 Cy`<^_i  
attornment 新拥有人承认书 F)[XIY&2/  
attributable profit 可归属利润 s0X/1Cq  
attributable share value 可归属股份价值 HM(bR"E  
Auckland Stock Exchange 奥克兰证券交易所 MbT ONt?~v  
auction 拍卖 [="g|/M)  
auctioneer 拍卖商 W07-JHV%  
audit 审计；核数 AaCnTRG  
Audit Commission 审计署 : 9djMsd  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] CWobvR)e  
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〕 bv:0EdVr  
audit review 帐目审查 n',9#I(!L  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 jWO&SWso  
audited account 审计帐目；经审计的帐目 )D6'k{6M  
audited annual account 经审计的周年帐目 sp=7Kh?|>  
audited balance sheet 经审计的资产负债表 u`L!za7fi  
auditor 核数师；核数主任；审计师 V{a}#J  
auditor's certificate 核数师证明书；审计师证明书 !.tL"U~4  
auditor's report 核数师报告；审计师报告 {Kq*5Aq8  
Aussie bond 澳元债券 mTrI""Jsu;  
austerity budget 紧缩预算
.>AFf9P  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Q+y-*1   
Australia All Ordinaries Index 澳洲所有普通股票指数 x`j$9XN5  
Australian Dollar [AUD] 澳元 Eb4< 26A  
Australian Options Market 澳大利亚期权市场 O|^6UH  
Australian Securities Commission 澳洲证券事务监察委员会 n##w[7B*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 /jK17}j  
Australian Stock Exchange 澳大利亚证券交易所 it/C y\f  
Austrian Schilling [ATS] 奥地利先令 ]XpU'/h>q;  
authentication 认证；鉴证 }R(0[0NQe-  
authority to purchase 委托购买证；委购书 ~]6Oz;~<3  
authorization 认可；核准；授权；授权书 dctA`W@:-  
authorization by direction 指示授权 ~,M;+T}[r  
authorization by instruction 指令授权 ^Xt]wl*]+  
authorization by warrant 令状授权 {
3F}Slb  
authorization of unit trust 单位信托的认可 Muc*?wB`  
authorized agent 指定代理人 ~,`\D7Z3  
authorized capital 法定资本 YDZ1@N}^B  
authorized clerk 出市员 3LmBV\["  
authorized dealer 认可交易商 |RvpEy76  
authorized financial institution 认可财务机构 $fj"*   
authorized fund 认可基金 Hjo:;s  
authorized fund house 获授权的基金公司；认可基金公司 RJ`/qXL  
authorized institution 认可机构 ]uk
j]m/@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 tswG"1R  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 F_M~!]<na  
authorized insurer 获授权保险人；获认可承保人 mXN1b!  
authorized investment 特准投资项目 6"rFfdns  
authorized person 获授权人 gl(6m`a>  
authorized representative 获授权代表 !,-qn)b  
authorized share capital 法定股本 Li<266#A!  
automated quotation system 自动报价系统 UmP?}Xw6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] _6QLnr&@j  
自动交易系统〔香港期货交易所有限公司〕
J4K|KS7   
automatic adjustment mechanism 自动调整机制 Is*0?9qU  
automatic adjustment system 自动调整系统 ;03*qOYc  
Automatic Clearing House 自动票据交换所 ]mJAKycE%  
automatic exchange rates accumulation system 自动化汇率累集系统 W&~iO   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 yW6[Fpw  
automatic teller machine [ATM] 自动柜员机 a s<q  
autopay 自动转帐 Lu#@~  
available assets 可用资产 /KJxn6  
available fiscal reserve 现存财政储备 |]2eGrGj4  
available profit 可用利润 3Oig/KZ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Yf2+@E  
average 平均；平均数；海损 7K5
o" "  
average basic salary 平均基本薪金 =-1^K  
average consumer expenditure 平均消费开支；一般消费开支 5sV/N] !  
average cost 平均成本 ][>M<J  
average cost of land production 增辟土地平均成本 &|&YRHv  
average daily turnover 平均每日成交额 {]/Jk07  
average daily wage rate 平均每日工资率 Q,M/R6i-  
average expenditure pattern 平均开支模式 2dV\=vd  
average growth rate 平均增长率 83 ^,'Z
 
average net fixed assets 固定资产平均净值 "=Fn.r4I  
average of relatives 相对价格平均数 U~zN*2-  
average price 平均价格 [0,q7d?"  
average propensity to consume 平均消费倾向；一般消费倾向 t2-zJJf8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Lh9>8@ jf  
average rate 平均率 IG3K Pmu  
average revenue 平均收入；平均收益 qNQ3(1xW  
average stock 平均库存；平均存货 iHG:W wM&  
average yearly rent 平均年租 <J_,9&\
J  
avoidance of double taxation 避免双重课税 77=y!SDP  
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 a518N*]j  
]zR;%p  
给你加分了