一些有用的会计术语(也不知道发的地方对不对)A

A: 8cYuzt]..  
A share Ａ股；甲类股份 V Z4nAG  
abatement of tax 减税；减扣免税额 cP}
5}+  
ABN AMRO Bank N.V. 荷兰银行 {|8:U}<#h  
above-the-line expenditure 线上项目支出；经常预算支出 A"P\4  
above-the-line receipt 线上项目收入；经常预算收入 842Mydom  
ABSA Asia Limited 南非联合亚洲有限公司 E9~&f^f  
absolute change 绝对数值变更 ;Xnk+  
absolute expenditure 实际开支 f~n' Ki+'  
absolute guideline figure 绝对准则数字 O3slabE#
 
absolute interest 绝对权益 Yke<Wy1  
absolute order of discharge 绝对破产解除令 mI{CM: :  
absolute profit margin 绝对利润幅度 .#:@cP~v  
absolute value 实值；绝对值 r9p?@P\:[  
absolutely vested interest 绝对既得权益 g7E`;&f  
absorbed cost 已吸收成本；已分摊成本 /NPl2\o.  
absorption 吸收；分摊；合并 >tE
,8  
absorption rate 吸收率；摊配率；分摊率 $g}/T_26  
ACB Finance Limited 亚洲商业财务有限公司 LbtlcpF*~5  
acceptable form of reciprocity 合理的互惠条件 #R"9)vHp  
acceptable rate 适当利率；适当汇率 ]5qjK~,4b  
acceptance agreement 承兑协议 IdN%f]=/  
acceptance for honour 参加承兑 ":(Cpf0  
acceptor 承兑人；接受人；受票人 T1g:gfw@  
acceptor for honour 参加承兑人 q\{;_?a  
accident insurance 意外保险 ^^j|0qshL  
Accident Insurance Association of Hong Kong 香港意外保险公会 J8`1V`$  
accident insurance scheme 意外保险计划 QrrZF.
 
accident year basis 意外年度基准 OI;L9\MJc  
accommodation 通融；贷款 (_s!,QUe  
accommodation bill 通融票据；空头票据 D9@<#2-  
accommodation party 汇票代发人 ~@a) E+LsF  
account balance 帐户余额；帐户结余 $w2[5|^S  
account book 帐簿 juve9HaW  
account collected in advance 预收款项 Z(Ls#hp  
account current book 往来帐簿 Px^<2Q%Fs  
account of after-acquired property 事后取得的财产报告 +ik N) D  
account of defaulter 拖欠帐目 b_)QBE9  
account payable 应付帐款 ]ci|$@V  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (<5'ceF)X  
account receivable 应收帐款 .PA?N{z  
account receivable report 应收帐款报表 -Y!=Iw 4  
account statement 结单；帐单；会计财务报表 t&p:vXF2  
account title 帐户名称；会计科目 $yR{ZFo  
accountant's report 会计师报告 JY;#]'T\;  
Accountant's Report Rules 会计师报告规则 X~<>K/}u5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6w
.iEb  
Accounting Arrangements 《会计安排》  t`&s  
accounting basis 会计基础 .n^O)|Z
 
accounting by Official Receiver 破产管理署署长呈交的帐目 Ay[9k=q]  
Accounting Circular 《会计通告》 [\w>{  
accounting class 会计类别 `siy!R  
accounting date 记帐日期；会计结算日期
$)i"[  
accounting for money 款项核算 :#"OCXr  
Accounting Officer 会计主任 U8.0L  
accounting period 会计报告期；会计期 $D2A
in1  
accounting policy 会计政策；会计方针 *(XgUJq+  
accounting practice 会计惯例 @/ovdf{  
accounting principle 会计准则 [3bwbfHhi  
accounting record 会计记录 sov62wuqU  
accounting report 会计报告 ,M9hb<:m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,_4KyLfBF  
Accounting Society of China 中国会计学会 g'l7Jr3  
accounting statement 会计报表 })yb   
accounting system 会计制度；会计系统 .bY1N5=sz  
accounting transaction 会计事项；帐务交易 [))2u:tbS\  
accounting treatment 会计处理 'KW+Rr~tZn  
accounting year 会计年度 Hf E;$  
accretion 增值；添加 `(w kqa  
accrual 应计项目；应累算数目 y|2g"J  
accrual basis 应计制；权责发生制 iR4,$Nn>  
accrual basis accounting 应计制会计；权责发生制会计 mSvTnd8  
accrue 应累算；应计 EZu  
accrued benefit 应累算利益 "}azC|:5  
accrued charges 应计费用 R}=]UOqH-  
accrued cumulative preference share dividend 应累算的累积优先股股息 n$\6}\k  
accrued expenses 应累算费用 KcMzZ!d7m  
accrued interest payable 应付利息；应计未付利息 Lh5+fk~i~8  
accrued interest receivable 应收利息；应计未收利息 RAXJsF^5o  
accrued right 累算权益 qgY(S}V  
accruing profit 应累算的利润 RWEgUDX^/  
accumulated fiscal reserve 累积财政储备 lf7H8k,-  
accumulated profit 累积利润；滚存溢利 W0C$*oe!_i  
accumulated reserve 累积储备 tI(t%~>^  
accumulation of surplus income 累积收益盈余 &opH\wa  
acquired assets 既得资产 Yh!\:9@(  
acquisition 收购；购置；取得 uma9yIk  
acquisition cost 购置成本 F\$}8
,9  
acquisition expenses 购置费用 !un"XI0`t<  
acquisition of 100% interest 收购全部股权 rt4|GVa  
acquisition of control 取得控制权 ^
c:eXoU  
acquisition of fixed assets 购置固定资产 l.t.,:  
acquisition of shell “买壳” 5Qe
}v  
acquisition price 收购价 61 HqBa  
act of God 天灾 =F;^^VX  
acting partner 执事合伙人 tZ
6v@W  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !&<Wc^PG  
active partner 积极参与的合伙人 ]`+"o[  
active trading 交投活跃 ?2 O-EiWjZ  
actual circulation 实际流通 U S~JLJI
 
actual cost 实际成本 A UO0  
actual expenditure 实际开支；实际支出 U
1@P/  
actual income 实际入息；实际收入；实际收益 d`rDEa
 
actual market 现货市场 Vt 5XC~jK  
actual price 现货价；实际价格 !-Tm
u  
actual profit 实际利润 dIe 6:s  
actual quotation 实盘；实际价位；实际报价 WW Kr & )  
actual year basis 按实际年度计算 "Mu$3w  
actuals 实货 I5AjEp  
actuarial investigation 精算调查 jq]\oY8y  
actuarial principle 精算原则 sRI=TE]s  
actuarial report 精算师报告 4?6'~G$k  
Actuarial Society of Hong Kong 香港精算学会 l[OQo|_  
actuarial valuation 精算师估值 )I1V2k$n  
actuary 精算师 i2Iu2  
ad referendum agreement 暂定协议；有待覆核的协定 sZ(Q4)r  
ad valorem duty 从价税；按值征税 < oG\)!O  
ad valorem duty system 从价税制 3j
Q$72_  
ad valorem fee 从价费 @C6DOB  
ad valorem tariff 从价关税 MZ#2WP)F  
additional allowance 额外免税额 [@71  
additional amount for unexpired risk 未过期风险的额外款额 |x~ei_x7.p  
additional assessable profit 补加应评税利润 LB 5EGw  
additional assessment 补加评税 UmHb-uk ;  
additional commitment 额外承担 >Sl:Z ,g;  
additional commitment vote 额外承担拨款 Sv[_BP\^h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~8qFM
  
additional dependent parent allowance 供养父母额外免税额 7.=s1~p  
additional provision 额外拨款 a~+
WL  
additional stamp duty 附加印花税 zK]%qv]  
additional tax 补加税罚款；补加税款 +vY`?k`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "gVH;<&]  
adjudged bankrupt 被裁定破产 QrRCsy70  
adjudicated bankrupt 裁定破产人 uY#58?>'j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 b8xfV{3L  
adjudication of bankruptcy 裁定破产；宣告破产 nT6iS}h  
adjudication of insolvency 裁定无力偿还债务 dXy"yQ>{  
adjusted actual 经调整的实数；调整后的实数 &ppZRdq]  
adjusted current assets 经调整的流动资产；调整后的流动资产 Vam8NnZ|r  
adjusted figure 经调整的数字；调整后的数额 0Nzv
@g{3  
adjusted liabilities 经调整的负债；调整后的负债 .*..pf|/  
adjusted loss 经调整的亏损；调整后的亏损 ?J1&,'&  
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 >WG91b<Xq  
adjusted profit 经调整的利润；调整后的利润 dJgOfg^  
adjusted surplus 经调整的盈余额；调整后的盈余额 GAe_Z(T  
adjusted value 经调整的价值；调整后的价值 $+yQ48Wq  
adjustment 调整；修订；理算〔保险〕 3xR#,22:}  
adjustment centre 调剂中心 1 jd=R7  
adjustment lag 调整过程的时间差距；调整时差 9U%}"uE  
adjustment mechanism 调整机制 ;R>42 qYF  
adjustment of loss 亏损调整 |zegnq~  
adjustment process 调整过程；调整程序 i}12mjF  
adjustment range 调整幅度 rs)aEmvC  
administered exchange rate 受管制汇率 =cX"gI[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 X|0`$f  
administration expenses 行政费用 vG=$
UUh@~  
administration fee 手续费；行政费 *`/@[S2,cu  
administration in bankruptcy 破产管理 g{.@|;d<p  
administration order 遗产管理令 <\Dl#DH  
administrator 管理人；遗产管理人 8c'-eT"  
administrator of the estate 遗产管理人 |Szr=[  
admission of debt 债项承认书 ~.=HN}E  
admission of proof 接纳债权证明 IOsDVIXL\  
advance 放贷款项；垫付款项；预支款项；预付款项 t,Rn  
advance account 暂支帐目；预付款帐户 Wam?(!{mOf  
advance compensation 预付补偿金 C)dYAq3,8  
advance from shareholder 股东垫款 WUQh[A41  
advance pending reimbursement 预支以待日后付还 Fd=`9N9  
advanced economy 先进经济体系 =Qq^=3@h  
advancement 预付；预付财产 N`:bvr  
advances warrant 垫款令 h1d0{  
advancing 贷出 bao5^t}  
adverse balance 逆差 Al;oI3  
adverse exchange 逆汇 G~j<I/)"  
advertisement addressed to shareholders 在报章刊登的致股东通告 omU)hFvyS  
advice for collection 托收通知书 v[=E f  
advice of drawing 提款通知书；汇票通知书 ]qTr4`.  
advice of payment 付款通知 b-gVRf#F  
Advisory Committee [Securities and Futures Commission] Ol
^EQLO  
谘询委员会〔证券及期货事务监察委员会〕 833t0Ml1A/  
Advisory Committee on Diversification 经济多元化谘询委员会 mqxy(zS]  
affidavit 誓章；遗产申报誓章 y^fU_L?p  
affidavit of no receipt 述明无收款的誓章 sX?7`n1U  
affiliate 联号；联营公司；附属公司 c7
N9X 3A  
affiliated company 附属公司；联号；联营公司 SQ.Wj?W)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 \Xp"I5  
affordability 负担能力 8x
z7S  
African Development Bank [AfDB] 非洲开发银行 +=xRr?F  
after-acquired property 事后取得的财产 69w"$Vk  
after-hours dealing 市后交易 eNs
kuG|1  
after-tax profit 税后盈利；税后利润；税后溢利 Oc=PJf%D#  
agency agreement 代理协议 lBC-G*#  
agency expenses 代理机构的开支 ph+tk5k  
agency fee 代理费 tOVm~C,R  
Agency Law 《代理法》
dQ"W~ig  
agent 代理人；承销人 QAw,XZ.K^  
agent of company 公司代理人 =)>q.R9  
agent's fee 代理人费；经纪费 3`!KndY1  
aggregate 总计；总数；总体数字 ml/O
  
aggregate amount 总款额；总额 J<O_N~$$*  
aggregate assets and liabilities 总体资产与负债 DN_C7\CoA  
aggregate at constant price 按固定价格计算的总体数字 OlFn<:V K  
aggregate demand 总需求 jv^L~<u  
aggregate gross position 总持仓量 .DsYR/  
aggregate limit 总限额 +`[Sv%v&L  
aggregate of salaries tax 合计薪俸税 P.P>@@+d  
aggregate performance 总体表现；总体业绩 I8:&Btf  
aggregate supply 总体供应 }# ^PbM  
aggregate surplus 总盈余 y=`(`|YW}`  
aggregate total 整体总额 )SLs  [  
aggregate value 总值；合计价值 a VMFjkW  
aggregated basis 合计基准 n[-!Jp[  
aggregated net chargeable income 合计应课税入息实额 &g {_.n,  
aggregation 合并计算；合计；总和 >C66X?0cd  
aggregation of incomes of husband and wife 夫妇入息合并计算 1W7BN~p14  
aggregation of property 财产的总和 h0pr"]sO;$  
agio 差价；贴水 S?tLIi/  
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》 i)DXb  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment SHh(ujz,  
《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"GQ^]$O  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _L.yt5_  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 v%Xe)D   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment w\4m-Z{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,6L>f.V^(U  
agreement for a settlement 授产协议 '1nU[,Wj  
agreement for assignment 转让协议 |Q;1;QXd  
agreement for sale 售卖协议；买卖协议 bS6Yi)p  
agreement for sale and purchase 买卖协议 s]>%_(5  
agreement for the payment of interest 支付利息协议 5Yr$dNe  
agreement for the repayment of money 还款协议 M] *pBc(o0  
agreement of reinsurance 再保险协议 ?^Ux+mVE  
Agricultural Bank of China 中国农业银行 U0T N8O}Z  
air passenger departure tax 飞机乘客离境税 <rF  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7mBL#T2   
airport tax 机场税 >4b39/BM  
alcohol duty 酒精税 K@lV P!z  
alienation 让与；让渡；转让 JR)rp3o-  
alimony 生活费；赡养费 xnOlV  
All Ordinaries Index [AOI] 所有普通股指数 [J Xrj{  
all risks 全险；综合险 u&bU !ZI  
All Sales Record for Stock Market 《股票市场成交报告》 tsD^8~ t|h  
Allied Capital Resources Limited 新联财务有限公司 vL0Ol-Vt  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :Aw VeX@  
allocation letter 拨款信件 xb\:H@92  
allocation of fund 分配款项；预留款项 *
@^0xz{\z  
allocation of profit 利润分配；溢利分配 zBfBYhS-  
allocation warrant 拨款令 TQH#sx  
allotment 分配；配股 +Eg# 8/q  
allotment notice 股份配售通知；配股通知 }lVUa{ubf  
allotment of shares 股份分配 E(#2/E6  
allowable 可获宽免；免税的 e:<> Yq+  
allowable business loss 可扣除的营业亏损 uUs>/+  
allowable expenses 可扣税的支出 .EwK>ro4  
allowance 免税额；津贴；备抵；准备金 X;tk\Ixd  
allowance for debts 债项的免税额 GAKJc\o  
allowance for depreciation by wear and tear 耗损折旧免税额 <rs]@J'p  
allowance for funeral expenses 殡殓费的免税额 A\Gw+l<h,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 RwWQ$Eb_s  
allowance for repairs and outgoings 修葺及支出方面的免税额 lla96\R  
allowance to debtor 给债务人的津贴 " cg>g/  
alteration of capital 资本更改 f_8~b0`  
alternate trustee 候补受托人 jEIL(0_H  
amalgamation 合并 8b!_b2Za  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WTx;,TNG  
ambit of charges 征税范围；收费范围 @dNbL}qQ  
amended valuation 经修订的估值 <5%We(3  
American Commodities Exchange 美国商品交易所 ,?+yu6eLb  
American Express Bank Limited 美国运通银行 `RRORzXoS  
American Stock Exchange 美国证券交易所 P9vROzXK  
amortization 摊销 [G*mQ
@G9  
amount due from banks 存放银行同业的款项 .MlE1n'  
amount due from banks abroad 存放海外银行同业的款项 Z)%p,DiNM  
amount due from holding companies 控股公司欠款 e`^j_VnEH  
amount due from local banks 存放本港银行同业的款项 |~Iw  
amount due to banks 银行同业的存款 AP%h!b5v  
amount due to banks abroad 海外银行同业的存款 T*
m_rDDt  
amount due to holding companies 控股公司存款 9`AQsZ2  
amount due to local banks 本港银行同业的存款 U^D7T|P$V  
amount due to outport banks 外埠银行同业的存款 b8&9pLl  
amount for note issue 发行纸币的款额 6s;x@g]  
amount of bond 担保契据的款额 RU=%yk-gM  
amount of consideration 代价款额 It[~0?+  
amount of contribution 供款数额 FBsw\P5w  
amount of indebtedness 负债款额 0'uj*Y{L  
amount of principal of the loan 贷款本金额 hkG<I';M?M  
amount of rates chargeable 应征差饷数额 .anL}OA_q  
amount of share capital 股本额 uHYI :(O  
amount of sums assured 承保款额 ,U}8(D~:  
amount of variation 变动幅度 75y#^pD?c  
amount of vote 拨款数额 "5Mo%cUp  
amount payable 应付款额 z~qQ@u|  
amount receivable 应收款额 [Wc 73-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c@`P{6  
analysis 分析 Wj&s5;2a  
ancillary risk 附属风险 2ip~qZNw><  
annual account 周年帐目；周年帐目报表；年度决算；年结 9}N*(PI  
annual accounting date 年结日期 %~~QXH\  
annual allowance 每年免税额；年积金；年度津贴；年津 "'Ik{wGc  
annual balance 年度余额 dq2v[?*R  
annual disposable income 每年可动用收入 c1[;a>  
annual estimates 周年预算 novZ<?7 5;  
annual fee 年费 6c:$[owC  
annual general meeting 周年大会 {+;8dtZ)x  
annual growth rate 年增率；每年增长率 V.J%4&^X  
annual long-term supplement 长期个案每年补助金 gE1".qC  
annual pensionable emolument 可供计算退休金的年薪 @u^Ib33  
annual report 年报 !k:j+h/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sp%7iNs  
annual return 周年报表；周年申报表；每年报税表格 9YKEME+:  
Annual Return Rules 《周年报表规则》 bHCd|4e,2  
annual review of consumer prices 每年消费物价回顾 Vq\6c  
annual roll-forward basis 逐年延展方式 (c"!0v  
annual salary 年薪 B}W^s;h  
annual statement 年度报表；年度决算表 1K>4i. X  
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 Rjf|  
annuitant 年金受益人 8'y|cF%U  
annuity 年金 8Bhng;jX  
annuity contract 年金合约 4J  s>yP  
annuity on human life 人寿年金 r"+ WUU  
antecedent debt 先前的债项 S`::f(e  
ante-dated cheque 倒填日期支票 7j+.H/2  
anticipated expenditure 预期开支 (
\j<`"n  
anticipated net profit 预期纯利 $aG'.0HW  
anticipated revenue 预期收入 ]#nAld1cmy  
anti-inflation measure 反通货膨胀措施 08Q:1 '  
anti-inflationary stance 反通货膨胀立场 -?uwlpm#  
apparent deficit 表面赤字 0*q:p`OLw*  
apparent financial solvency 表面偿债能力 eMs`t)
rQ  
apparent partner 表面合伙人 sb1/4u/W  
application for personal assessment 个人入息课税申请书 HwHI$IB  
application of fund 资金应用 )~6974  
application to release as liquidator and to destruct the books of accounts and documents M
mX42;Pw  
申请免除清盘人职务及毁灭帐簿与文件 U+KbvkX wj  
appointed actuary 委任精算师 MIgIt"M jz  
appointed auditor 委任核数师；委任审计师 7Ny>W(8  
appointed trustee 委任的受托人 Xe5J  
appointer 委任人 HN:{rAIfc  
apportioned pro rata 按比例分摊 }~7>S5  
apportionment 分配；分摊 |^ qW   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8]O|$8'"  
apportionment formula 分摊方程式 <^=k~7m  
apportionment of estate duty 遗产税的分摊 hm&~6rB  
appraisal 估价；评估 ZrTq)BZ  
appreciable growth 可观增长 +"<f22cS1  
appreciable impact 显着影响 "-a>Uj")%  
appreciable increase 可观增长 yHCc@`1.  
appreciation 增值；升值 ,GK>|gNsb  
appreciation against other currencies 相对其他货币升值 m>iuy:ti  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]SQ_*$`  
appreciation tax 增值税 @t_<oOI2  
appropriation 拨款；拨用；拨付 k
z#DBh!&  
appropriation account 拨款帐目 * 08LW|:,  
Appropriation Bill 拨款法案 /F\7_  
appropriation-in-aid system 补助拨款办法 t*COzE  
approved assets 核准资产 [\VzI\vb  
approved basket stock 认可一篮子证券 (nBsf1l  
approved budget 核准预算
zmdOL9"a  
approved charitable donation 认可慈善捐款 .8"o&%$`V  
approved charitable institution 认可慈善机构 As"'KR  
approved currency 核准货币；认可货币 +/ #J]v-  
approved estimates 核准预算 62W3W1: W  
approved estimates of expenditure 核准开支预算 n1H*][CK  
approved overseas insurer 核准海外保险人 TqWvHZX  
approved overseas trust company 核准海外信托公司 ag3T[}L z  
approved pooled investment fund 核准汇集投资基金 PgVM>_nHk  
approved provident fund scheme 认可公积金计划 ar6Z?v$  
approved provision 核准拨款 MFC= oKD  
approved redeemable share 核准可赎回股份 (F @IUbnl  
approved regional stock 认可地区性证券 ]Y3ALQr!  
approved retirement scheme 认可退休金计划 zRe0z2  
approved subordinated loan 核准附属贷款 b&LhydaJ  
arbitrage 套戥；套汇；套利 =/zQJzN  
arbitrageur 套戥者；套汇者 R)#"Ab Z'  
arbitrary amount 临时款项 _8bqk\m+  
arrangement 措施；安排；协定 C ZJW`c/  
arrears 欠款 3,pRmdC  
arrears of pay 欠付薪酬 !XK p_v  
arrears of revenue 逾期未收税款；逾期未收的帐项 5~\W!|j/  
articles of association 组织章程；组织细则；组织章程细则 L|c01  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )&*&ZL0  
ascertainment of profit 确定利润 Jap v<lV%  
"Asia Clear" “亚洲结算系统” 0hPm,H*Y]  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .9`.\v6R  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 h322^24-2  
Asian Development Fund [ADF] 亚洲发展基金 il:+O08_  
Asian dollar bond 亚洲美元债券 _3)~{dQ+  
Asian dollar market 亚洲美元市场 g
>X!Q  
Asian dollar rate 亚洲美元利率 +jHL==W&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 U7{, *  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >:Rc%ILym  
asked price 沽盘；喊价；索价；卖方报价 b+w|3bQa  
assessable income 应评税入息 #KiRH* giU  
assessable loss 应评税亏损 ^fRA$t  
assessable profit 应评税利润 AR&u9Y)I  
assessable value 应评税值 ]Fa VKC~3  
assessed profit 估定利润 GLEGyT?~  
assessed value 经评估价值 zhFGMF1  
assessment 评税；评定；估价；评税单 FQ);el'_V  
assessment number 评税编号；估价编号 Rrsz{a  
assessment of additional tax 补加税评税 UA{A G;  
assessment of performance 业绩评估；实绩评价 &Uzg&eB  
Assessor 评税主任 A H`6)v<f  
asset price bubbles 资产价格泡沫 uYV#'%  
asset-backed securities 具资产保证的证券 zV%U4P)Dao  
assets accretion 资产增值 _m;Y'  
assets and liabilities 资产与负债  M*%iMz  
assets betterment statement 资产递增表；资产改进表 63ht|$G  
assets lending 实物放款；有抵押贷款 RsY|V|<  
assets of the company passing on the death 死者去世时转移的公司资产 
y%43w4  
assets pledged as security for liabilities 用作负债抵押的资产 ,;UVQwY  
assets portfolio 资产投资组合 'DVP
x%p  
assets price 资产价格 ~~>D=~B0'  
assets quality 资产质素 >YD? pDPb/  
assets realization 资产变现 "MlY G6  
assets refinancing arrangement 资产再集资安排 [03Aej  
assets securitization 资产证券化 1
XwbsKQ}  
assets situated outside Hong Kong 在香港以外地方的资产 ,b2Cl[  
assets stripping 削减资产；拆卖资产 FLi)EgZXt  
assets value 资产值 M,NYF`;a  
assignee 承让人 ZE4~rq/W  
assignment 转让；转让书；转让契 mlX^5h'  
assignment of interest 权益转让 Fz-Bd*uS  
assignment of letters patent and trade mark 专利证书及商标转让 -(~CZ  
assignment of property 物业转让；物业转让书 -$t#
AYKz  
assignment right 转让权 NCBS=L:  
assignor 转让人 `ez_ {  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 k|1/gd5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1H%LUA  
associate member 附属会员 c_+}`  
associated body corporate 相联法人团体 vWwp'q  
associated company 相联公司；联属公司 MH1??vW  
associated corporation 相联法团 uTngDk  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] LY/K,6^a  
公认会计师公会〔英国〕 zuXJf+]  
Association of Futures Exchange Brokers 香港期货经纪协会 UP^{'eh  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }~yhkt5K  
association of underwriters 承保人组织 _z~|*7@  
assumption of control 接管 A@+pv
C&  
assurance 担保；保险；转易；转易书 rD fUTfv|Q  
assurance of interest 权益的转易 ~gmj/PQ0  
at 19XX price 按一九ＸＸ年价格计算 :,% vAI  
at a discount 按赔价计算；按贴水价格计算；打折扣 <t&0[l  
at a premium 按溢价计算；按升水价格计算 )y_MI r  
at call 通知付款；按通知 zJOL\J'  
at constant market price 按固定市价计算 f8!*4Bw  
at constant price 按固定价格计算 b<NI6z8\  
at cost 按成本计算 t*~V]wZ  
at current market price 按当时市价计算；按现时市价计算 Fep#Pw1  
at current price 按当时价格计算；按现时价格计算 +,f|Y6L<  
at factor cost 按要素成本计算；按生产要素成本计算 ]^p6dbzWe  
at money-of-the-day price 按付款当日价格计算 &+Xj%x.]  
at or better 按指定或较佳价位〔买卖指令〕 hgLwxJu  
at par 按面值计算；平价 W/L~&.'  
at sight 见票即付 V'^Hn?1^  
at the close 按收市盘 D!+d]
A[r  
at the opening 按开市盘 H9F\<5n]-l  
attestation 见证；见证条款 ymiOtA Z  
at-the-money option 平价期权 ESft:3xyw  
attorney 受权人；受托代表人 ]:8:|*w  
attornment 新拥有人承认书 Wyd,7]'z)Z  
attributable profit 可归属利润 {rBS52,Z#  
attributable share value 可归属股份价值 a^>0XXr}Y  
Auckland Stock Exchange 奥克兰证券交易所 TDq(%IW  
auction 拍卖 +QGZ2_vW  
auctioneer 拍卖商 mbK$_HvU  
audit 审计；核数 )OS^tG[=  
Audit Commission 审计署 4[v %]g`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] IZoS2^:yw  
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〕 N^jQ\|A<  
audit review 帐目审查 q ^Un,h64t  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 TFjb1a,)  
audited account 审计帐目；经审计的帐目 %77v'Pz1  
audited annual account 经审计的周年帐目 [< Bk% B5  
audited balance sheet 经审计的资产负债表 Y92wL}  
auditor 核数师；核数主任；审计师 4"U/T1&  
auditor's certificate 核数师证明书；审计师证明书 tN&4t xB  
auditor's report 核数师报告；审计师报告 pX `BDYg.  
Aussie bond 澳元债券 q'fZA;  
austerity budget 紧缩预算 b*&AIiT  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 P>j^w#$n  
Australia All Ordinaries Index 澳洲所有普通股票指数 6 GqR]KD  
Australian Dollar [AUD] 澳元 y@Z@ eK3  
Australian Options Market 澳大利亚期权市场 xp7`[.  
Australian Securities Commission 澳洲证券事务监察委员会 c@>Tzk%?"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 FL*qV"r^n  
Australian Stock Exchange 澳大利亚证券交易所 XEl-5-M"  
Austrian Schilling [ATS] 奥地利先令 ;89 `!V O  
authentication 认证；鉴证 T)?:
q  
authority to purchase 委托购买证；委购书 h fZY5+Z<  
authorization 认可；核准；授权；授权书 |WwC@3)  
authorization by direction 指示授权 gqJSz}'  
authorization by instruction 指令授权 H0r@d
n  
authorization by warrant 令状授权 I7,5ID4pn  
authorization of unit trust 单位信托的认可 F,5~a_GP?  
authorized agent 指定代理人 3}~.#`QeY  
authorized capital 法定资本 wrI66R}@  
authorized clerk 出市员 H3CG'?{ _  
authorized dealer 认可交易商 ^h\& l{e  
authorized financial institution 认可财务机构  ~ "Xcd8:  
authorized fund 认可基金 Zawnx=  
authorized fund house 获授权的基金公司；认可基金公司 nI]8w6eCV  
authorized institution 认可机构 0vR gmn  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }@6ws/5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "sh*,K5x|  
authorized insurer 获授权保险人；获认可承保人 7vZtEwC)n  
authorized investment 特准投资项目 ZEa31[@B[  
authorized person 获授权人 @ >_v/U'  
authorized representative 获授权代表 p?rh+0wgX  
authorized share capital 法定股本 |iSd
<  
automated quotation system 自动报价系统 Z$jqB~=^e  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] In13crr4!  
自动交易系统〔香港期货交易所有限公司〕 x# MMrV&M  
automatic adjustment mechanism 自动调整机制 m'HAt~  
automatic adjustment system 自动调整系统 |z1er"zR)  
Automatic Clearing House 自动票据交换所 89n\$7Ff9  
automatic exchange rates accumulation system 自动化汇率累集系统 o_ng{SL  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 bji5X')~#  
automatic teller machine [ATM] 自动柜员机  qHVZsZ  
autopay 自动转帐 Sq22]  
available assets 可用资产 &`x1_*l  
available fiscal reserve 现存财政储备 !r^fX=X>'  
available profit 可用利润 [~_)]"pU  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 .Nk'y
ow  
average 平均；平均数；海损 7]sRHX0o%  
average basic salary 平均基本薪金 JX!z,X?r4  
average consumer expenditure 平均消费开支；一般消费开支 &FrUj>i  
average cost 平均成本 1?I_fA}  
average cost of land production 增辟土地平均成本 YF8
;s4  
average daily turnover 平均每日成交额 A; _Zw[  
average daily wage rate 平均每日工资率 -So$f-y  
average expenditure pattern 平均开支模式 R` g'WaDk  
average growth rate 平均增长率 '_ZiZ4O  
average net fixed assets 固定资产平均净值 T8^`<gr.  
average of relatives 相对价格平均数 Ob!NC&  
average price 平均价格 &6="r}  
average propensity to consume 平均消费倾向；一般消费倾向 d
a'1H  
average propensity to save 平均储蓄倾向；一般储蓄倾向 hufpky[&8  
average rate 平均率 JsP<etX  
average revenue 平均收入；平均收益 ~aBf.  
average stock 平均库存；平均存货 (>49SOu;$\  
average yearly rent 平均年租 ~}"5KX\=#  
avoidance of double taxation 避免双重课税 g79zzi-  
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 ,tTq25~H\  
$U=j<^R}a  
给你加分了