一些有用的会计术语(也不知道发的地方对不对)A

A: )CL/%I,^  
A share Ａ股；甲类股份 q{,yas7}  
abatement of tax 减税；减扣免税额 ioTqT:.  
ABN AMRO Bank N.V. 荷兰银行 <0`"vPU  
above-the-line expenditure 线上项目支出；经常预算支出 Q
QHC 1  
above-the-line receipt 线上项目收入；经常预算收入 6*ZZ)W<  
ABSA Asia Limited 南非联合亚洲有限公司 Tig6<t+Q  
absolute change 绝对数值变更 ,,9vk\  
absolute expenditure 实际开支 Qw%0<~<  
absolute guideline figure 绝对准则数字 Z#%77!3  
absolute interest 绝对权益 )Knsy  
absolute order of discharge 绝对破产解除令 qj*BV  
absolute profit margin 绝对利润幅度 /e*<-a  
absolute value 实值；绝对值 z9#jXC#OdN  
absolutely vested interest 绝对既得权益 d9 8pv%  
absorbed cost 已吸收成本；已分摊成本 EjVB\6,  
absorption 吸收；分摊；合并 y;9K
 
absorption rate 吸收率；摊配率；分摊率 rUiUv(q  
ACB Finance Limited 亚洲商业财务有限公司 =g@hh)3wP  
acceptable form of reciprocity 合理的互惠条件 @izS_I,  
acceptable rate 适当利率；适当汇率 yCg>]6B  
acceptance agreement 承兑协议 H<b4B$/  
acceptance for honour 参加承兑 4f0dc\$  
acceptor 承兑人；接受人；受票人
\BsvUGd  
acceptor for honour 参加承兑人 WWTJ%Rd|  
accident insurance 意外保险 yNx"Ey dk`  
Accident Insurance Association of Hong Kong 香港意外保险公会 1^;&?E  
accident insurance scheme 意外保险计划 <* PjG}Z.  
accident year basis 意外年度基准 xi\uLu?i  
accommodation 通融；贷款 [qt^gy)  
accommodation bill 通融票据；空头票据 v#sx9$K T  
accommodation party 汇票代发人 ^T@-yys  
account balance 帐户余额；帐户结余 .fW`/BXE  
account book 帐簿 V|0UwS\n  
account collected in advance 预收款项 V
KrKA71Z~  
account current book 往来帐簿 Z3T26Uk  
account of after-acquired property 事后取得的财产报告 7xT<|3 I  
account of defaulter 拖欠帐目 p@znmn-  
account payable 应付帐款 D3 E!jQ1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2gjA>ET`N  
account receivable 应收帐款 s{j3F  
account receivable report 应收帐款报表 zwHTtE  
account statement 结单；帐单；会计财务报表 `Sj8<O}  
account title 帐户名称；会计科目 CV7.hF<  
accountant's report 会计师报告 z!j`Qoh?V9  
Accountant's Report Rules 会计师报告规则 WHF:>0B  
accounting and auditing procedure 会计与审计程序；会计与核数程序 XlNB9\"5  
Accounting Arrangements 《会计安排》 s*}d`"YvH  
accounting basis 会计基础 ?at~il$z'  
accounting by Official Receiver 破产管理署署长呈交的帐目 PsD]gN5"  
Accounting Circular 《会计通告》 sAc)X!}  
accounting class 会计类别 Un[#zh<4  
accounting date 记帐日期；会计结算日期 &jPsdv h  
accounting for money 款项核算 gzdgnF2  
Accounting Officer 会计主任 r>q
`# ~  
accounting period 会计报告期；会计期 8i"{GGVC  
accounting policy 会计政策；会计方针 {gi"ktgk  
accounting practice 会计惯例 *XzUqK  
accounting principle 会计准则 u09OnP\  
accounting record 会计记录 ~JT{!wcE}o  
accounting report 会计报告 e
S Fmx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;6)|'3.B9  
Accounting Society of China 中国会计学会 CnA*o 8w  
accounting statement 会计报表 zKWi9  
accounting system 会计制度；会计系统 XJOo.Y  
accounting transaction 会计事项；帐务交易 -)<Nd:A  
accounting treatment 会计处理 !8s:3]  
accounting year 会计年度 khu,P[3>  
accretion 增值；添加 CGg6nCB  
accrual 应计项目；应累算数目 D{z=)'/F  
accrual basis 应计制；权责发生制 gf@'d
.W}  
accrual basis accounting 应计制会计；权责发生制会计 aA yFu
_  
accrue 应累算；应计 ->#7_W  
accrued benefit 应累算利益 &k{@:z  
accrued charges 应计费用 AU$5"kBE  
accrued cumulative preference share dividend 应累算的累积优先股股息 h/w- &7t  
accrued expenses 应累算费用 42Ffx?Qmv  
accrued interest payable 应付利息；应计未付利息 {5z?5i ?D  
accrued interest receivable 应收利息；应计未收利息 >\p}UPx  
accrued right 累算权益 ,!py n<_  
accruing profit 应累算的利润 @',;/j80  
accumulated fiscal reserve 累积财政储备 da^9Fb  
accumulated profit 累积利润；滚存溢利 Vis?cuU/  
accumulated reserve 累积储备 3 \WdA$Wx  
accumulation of surplus income 累积收益盈余 >) :d38M  
acquired assets 既得资产 b
o"I:)n;  
acquisition 收购；购置；取得 1!NaOfP;@  
acquisition cost 购置成本 dX3>j{_  
acquisition expenses 购置费用 6qA{l_V  
acquisition of 100% interest 收购全部股权 p_(hM&>C  
acquisition of control 取得控制权 5Np.&  
acquisition of fixed assets 购置固定资产 
mLYB6  
acquisition of shell “买壳” '}Y8a$(;V  
acquisition price 收购价 =gqZ^v&5U  
act of God 天灾 _1JvA-  
acting partner 执事合伙人 hg>YOf&RG  
active market 买卖活跃的市场；交投畅旺的市场；旺市 UX9o  
active partner 积极参与的合伙人 ";.
3+z  
active trading 交投活跃 CUd'*Ewu  
actual circulation 实际流通 V7v,)a" L  
actual cost 实际成本 |3cR'|<Ual  
actual expenditure 实际开支；实际支出 ~5#7i_%@E}  
actual income 实际入息；实际收入；实际收益 gddGl=rm  
actual market 现货市场 y@z#Jw<  
actual price 现货价；实际价格 Stw6%T-  
actual profit 实际利润 y|mR'{$I  
actual quotation 实盘；实际价位；实际报价 Q&\k"X1  
actual year basis 按实际年度计算 \ a<Ye T  
actuals 实货 1wM p3  
actuarial investigation 精算调查 1|89-Ii]  
actuarial principle 精算原则 zc(7p;w#p  
actuarial report 精算师报告 xMh&C{q  
Actuarial Society of Hong Kong 香港精算学会 S9BJjo  
actuarial valuation 精算师估值 n(+:l'#H
J  
actuary 精算师 pVY.&XBZ$  
ad referendum agreement 暂定协议；有待覆核的协定 0&-sz=L  
ad valorem duty 从价税；按值征税 #,;k>2j0  
ad valorem duty system 从价税制 Y#5S;?bR  
ad valorem fee 从价费 ]_,~q@
r$  
ad valorem tariff 从价关税 +$'/!vN  
additional allowance 额外免税额 BW;u?1Xa  
additional amount for unexpired risk 未过期风险的额外款额 (^4%Fk&I-  
additional assessable profit 补加应评税利润 7> QtO  
additional assessment 补加评税 32Z4&~I  
additional commitment 额外承担 ~!OjdE!u  
additional commitment vote 额外承担拨款 U#P#YpD;==  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y%y#Pb|  
additional dependent parent allowance 供养父母额外免税额 ij),DbWd  
additional provision 额外拨款 G#*;3X$  
additional stamp duty 附加印花税 ro{MDs  
additional tax 补加税罚款；补加税款  x1et,&,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 v]!7=>/2  
adjudged bankrupt 被裁定破产 G#C)]4[n  
adjudicated bankrupt 裁定破产人 hU{%x#8}lK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 U|QDV16f  
adjudication of bankruptcy 裁定破产；宣告破产 |g{AD`  
adjudication of insolvency 裁定无力偿还债务 '37b[~k4  
adjusted actual 经调整的实数；调整后的实数 :[&X*bw[  
adjusted current assets 经调整的流动资产；调整后的流动资产 "8I4]
'  
adjusted figure 经调整的数字；调整后的数额 T_dd7Ym'8  
adjusted liabilities 经调整的负债；调整后的负债 8K/lpqw  
adjusted loss 经调整的亏损；调整后的亏损 D.e*IP1R  
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 ZjK~s)RC  
adjusted profit 经调整的利润；调整后的利润 90!Ib~7zH  
adjusted surplus 经调整的盈余额；调整后的盈余额 +A3H#'  
adjusted value 经调整的价值；调整后的价值 a*8}~p,  
adjustment 调整；修订；理算〔保险〕 HKwGaCj`  
adjustment centre 调剂中心 |"< I\Vs:  
adjustment lag 调整过程的时间差距；调整时差 !|/fVWH  
adjustment mechanism 调整机制 
uI[*uAR  
adjustment of loss 亏损调整 )em.KbsPPF  
adjustment process 调整过程；调整程序 GwULtRa/  
adjustment range 调整幅度 -iHhpD9"X  
administered exchange rate 受管制汇率 :KLD~k7yA(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 I
Y&a!  
administration expenses 行政费用 ;z>YwRV  
administration fee 手续费；行政费 "gz;Q  
administration in bankruptcy 破产管理 ;~J~
g
#  
administration order 遗产管理令 
df'g},_  
administrator 管理人；遗产管理人 L9@jmh*E  
administrator of the estate 遗产管理人 6>I.*Qt \l  
admission of debt 债项承认书 :Mk}Suf&H  
admission of proof 接纳债权证明 [1U_c*;i  
advance 放贷款项；垫付款项；预支款项；预付款项 QFYy$T+W  
advance account 暂支帐目；预付款帐户 a6d
KQ3D  
advance compensation 预付补偿金 ._Xtb,p{  
advance from shareholder 股东垫款 lUEyo.xVt  
advance pending reimbursement 预支以待日后付还 7w*&Yg]  
advanced economy 先进经济体系 :S12=sFl$  
advancement 预付；预付财产 ?+\,a+46P_  
advances warrant 垫款令 \YS?}! 0  
advancing 贷出 nz\fN?q  
adverse balance 逆差 <GN?J.B  
adverse exchange 逆汇 8rYK~Sz  
advertisement addressed to shareholders 在报章刊登的致股东通告 fLAF/#\2  
advice for collection 托收通知书 cw.7YiU  
advice of drawing 提款通知书；汇票通知书 M\f0 =`g  
advice of payment 付款通知 =.a ]?&Yyh  
Advisory Committee [Securities and Futures Commission] Ah6x2(:  
谘询委员会〔证券及期货事务监察委员会〕 08a|]li  
Advisory Committee on Diversification 经济多元化谘询委员会 ]Yex#K   
affidavit 誓章；遗产申报誓章 ihrrmlN?  
affidavit of no receipt 述明无收款的誓章 B(LV22#  
affiliate 联号；联营公司；附属公司 0 y%R  
affiliated company 附属公司；联号；联营公司 }[`?#`sW  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 t,,^^ll  
affordability 负担能力 eZi<C}z  
African Development Bank [AfDB] 非洲开发银行 (&,R1dLo  
after-acquired property 事后取得的财产 .)w0C%]  
after-hours dealing 市后交易 )[*O^bPowI  
after-tax profit 税后盈利；税后利润；税后溢利 \irjIXtV  
agency agreement 代理协议 |5Pbc&mH8A  
agency expenses 代理机构的开支 kVv <
tw  
agency fee 代理费 }q W aE  
Agency Law 《代理法》 k;5}@3iQ  
agent 代理人；承销人 h6i{5\7.  
agent of company 公司代理人 Gu).*cU  
agent's fee 代理人费；经纪费 wlM ?gQXU[  
aggregate 总计；总数；总体数字 w ZAXfNA  
aggregate amount 总款额；总额 ~0|hobk  
aggregate assets and liabilities 总体资产与负债 {6sfa?1j  
aggregate at constant price 按固定价格计算的总体数字 Fr3t[:D  
aggregate demand 总需求 ".?{Y(~  
aggregate gross position 总持仓量 (K6StNtN  
aggregate limit 总限额 qGCg3u6  
aggregate of salaries tax 合计薪俸税 [udV }  
aggregate performance 总体表现；总体业绩 Y +54z/{  
aggregate supply 总体供应 %LHV0u  
aggregate surplus 总盈余 rbbu
SI  
aggregate total 整体总额 V?BVk8D};  
aggregate value 总值；合计价值 Pl
tju4.:C  
aggregated basis 合计基准 iGLYM-  
aggregated net chargeable income 合计应课税入息实额 C:MGi7f  
aggregation 合并计算；合计；总和 x~^I/$  
aggregation of incomes of husband and wife 夫妇入息合并计算 |81N/]EER  
aggregation of property 财产的总和 6~WE#z_  
agio 差价；贴水 o q)"1  
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》 V&v~kzLr+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment T(^8ki  
《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》 gq3OCA!cX  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment GuvF    
《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》 |LE++t*X~  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment GQq'~Lr5  
《香港政府和大韩民国政府关于相互促进和保护投资协定》  LB7I`W  
agreement for a settlement 授产协议 v^fOT5\  
agreement for assignment 转让协议 lG>e6[Wc  
agreement for sale 售卖协议；买卖协议 ^\jX5)2{  
agreement for sale and purchase 买卖协议 W%K8HAP"  
agreement for the payment of interest 支付利息协议 `|Z@UPHzG  
agreement for the repayment of money 还款协议 '/g+;^_cB  
agreement of reinsurance 再保险协议 zqr%7U  
Agricultural Bank of China 中国农业银行 Cpv%s 1M  
air passenger departure tax 飞机乘客离境税 bGc|SF<V  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3>)BI(Wl  
airport tax 机场税 Lu.tRZ`$38  
alcohol duty 酒精税 '<S:|$$  
alienation 让与；让渡；转让 >[4|6k|\x  
alimony 生活费；赡养费 .WyX/E$I^!  
All Ordinaries Index [AOI] 所有普通股指数 =[os<+  
all risks 全险；综合险 h\\2r>  
All Sales Record for Stock Market 《股票市场成交报告》 bCUh^#]x  
Allied Capital Resources Limited 新联财务有限公司 os^SD&hL  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 M|e n>P  
allocation letter 拨款信件 (Gc`3jJ  
allocation of fund 分配款项；预留款项 l zPS RT  
allocation of profit 利润分配；溢利分配 luk2fi<$  
allocation warrant 拨款令 [Vp2!"  
allotment 分配；配股 'xoE [0!  
allotment notice 股份配售通知；配股通知 @k6}4
O?{  
allotment of shares 股份分配 ?9@Af{b t2  
allowable 可获宽免；免税的 I} fcFL8  
allowable business loss 可扣除的营业亏损 {<[tYZmj.  
allowable expenses 可扣税的支出 b:cK>fh0_  
allowance 免税额；津贴；备抵；准备金 ~{Rt4o _W  
allowance for debts 债项的免税额 0P3|1=  
allowance for depreciation by wear and tear 耗损折旧免税额 @aN=U=  
allowance for funeral expenses 殡殓费的免税额 +{i"G,3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ef:$1VIBda  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]G~N+\8]U  
allowance to debtor 给债务人的津贴 QYw4kD}  
alteration of capital 资本更改 xh^ZI6L<  
alternate trustee 候补受托人 /M*\t.[ 46  
amalgamation 合并 8;f<qu|w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 PG[O?l  
ambit of charges 征税范围；收费范围 ,xe@G)a  
amended valuation 经修订的估值 mW0&uSMD  
American Commodities Exchange 美国商品交易所 ieRBD6_  
American Express Bank Limited 美国运通银行 ;}jbdS3  
American Stock Exchange 美国证券交易所 tSc>@Q_|  
amortization 摊销 r9a!,^}F  
amount due from banks 存放银行同业的款项 &t|V:_?/x  
amount due from banks abroad 存放海外银行同业的款项 AYu'ptDNr  
amount due from holding companies 控股公司欠款 G^@Jgx3n  
amount due from local banks 存放本港银行同业的款项 ?WtG|w  
amount due to banks 银行同业的存款  zn;Hs]G  
amount due to banks abroad 海外银行同业的存款 $o$Ev@mi  
amount due to holding companies 控股公司存款 Yn]yd1  
amount due to local banks 本港银行同业的存款 P|P fG=  
amount due to outport banks 外埠银行同业的存款 Iki+
5  
amount for note issue 发行纸币的款额 ) a\DS yr  
amount of bond 担保契据的款额 #0<y0uJ(y  
amount of consideration 代价款额 _.*4Y  
amount of contribution 供款数额 $]U5  
amount of indebtedness 负债款额 ]op^dW1;0_  
amount of principal of the loan 贷款本金额 bo!]  
amount of rates chargeable 应征差饷数额 ~eOj:H  
amount of share capital 股本额 fQTA@WAr  
amount of sums assured 承保款额 1o~U+s_r  
amount of variation 变动幅度 LO}:Ub  
amount of vote 拨款数额 v\9,j  
amount payable 应付款额 cU5"c)$'  
amount receivable 应收款额 2T(,H.O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IQi[g~E.5  
analysis 分析 [(hvK{)  
ancillary risk 附属风险 |
od4kt  
annual account 周年帐目；周年帐目报表；年度决算；年结 /xm#:+Sc  
annual accounting date 年结日期 :;*#Qh3"  
annual allowance 每年免税额；年积金；年度津贴；年津 kPX2e h  
annual balance 年度余额 pM'IQ3N  
annual disposable income 每年可动用收入 5v>{Z0TE[6  
annual estimates 周年预算 &J/4J  
annual fee 年费 3auJ^B}  
annual general meeting 周年大会 NuS|X   
annual growth rate 年增率；每年增长率 {}J@+Zsi  
annual long-term supplement 长期个案每年补助金 (06Vcqg  
annual pensionable emolument 可供计算退休金的年薪 ;ko[(eFN@  
annual report 年报 )\D40,
p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e]*=sp!T  
annual return 周年报表；周年申报表；每年报税表格 _QMHPRELk  
Annual Return Rules 《周年报表规则》 _?]BVw  
annual review of consumer prices 每年消费物价回顾 fByh";<`P  
annual roll-forward basis 逐年延展方式 l88a#zUQDN  
annual salary 年薪 &c<}++'h  
annual statement 年度报表；年度决算表 @FdCbPl$  
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 JfP\
7  
annuitant 年金受益人 jle%|8m&@  
annuity 年金 jPYe_y  
annuity contract 年金合约 O*J_+6  
annuity on human life 人寿年金 |h=+&*(:  
antecedent debt 先前的债项 T^%n!t  
ante-dated cheque 倒填日期支票 FH`'1iVH  
anticipated expenditure 预期开支 ?y*+^E0  
anticipated net profit 预期纯利 _]D#)-uv}C  
anticipated revenue 预期收入 ;4/dk_~p]  
anti-inflation measure 反通货膨胀措施 D"x$^6`c}  
anti-inflationary stance 反通货膨胀立场 F@K*T2uh  
apparent deficit 表面赤字 gR-Qj  
apparent financial solvency 表面偿债能力 X#kjt)W  
apparent partner 表面合伙人 I~]Q55  
application for personal assessment 个人入息课税申请书 (XG[_  
application of fund 资金应用 Q+!
0)pG5#  
application to release as liquidator and to destruct the books of accounts and documents Oa\`;  
申请免除清盘人职务及毁灭帐簿与文件 rTsbP40  
appointed actuary 委任精算师 Zu0;/_rN  
appointed auditor 委任核数师；委任审计师 3b?OW7H  
appointed trustee 委任的受托人 |DFvZ
6}  
appointer 委任人 e@,u`{C[  
apportioned pro rata 按比例分摊 :Hf0Qx6  
apportionment 分配；分摊 4$?wD <  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zOao&  
apportionment formula 分摊方程式 :<t{ =0G  
apportionment of estate duty 遗产税的分摊 8G5)o`  
appraisal 估价；评估 Nr]8P/[~  
appreciable growth 可观增长 HL(U~Q6JQ  
appreciable impact 显着影响 H7yg9zFT N  
appreciable increase 可观增长 o1#:j?sN  
appreciation 增值；升值 AJ#m6`M+EK  
appreciation against other currencies 相对其他货币升值 .W@(nQ-<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ] [HGzHA  
appreciation tax 增值税 E/dO7I`B   
appropriation 拨款；拨用；拨付 g
* \P6  
appropriation account 拨款帐目 Yt/SnF  
Appropriation Bill 拨款法案 e:$
7^Y,U/  
appropriation-in-aid system 补助拨款办法 /Oggt^S  
approved assets 核准资产 %7NsBR!y  
approved basket stock 认可一篮子证券 W<rTq0~$?  
approved budget 核准预算 $@_<$t  
approved charitable donation 认可慈善捐款 G+hF [b44'  
approved charitable institution 认可慈善机构 Q_QKm0!  
approved currency 核准货币；认可货币 iBKb/Oi6  
approved estimates 核准预算 f E.L  
approved estimates of expenditure 核准开支预算 s,$Z("B  
approved overseas insurer 核准海外保险人 WG8iTVwx  
approved overseas trust company 核准海外信托公司 q4Oxs  
approved pooled investment fund 核准汇集投资基金 7ZV~op2Q  
approved provident fund scheme 认可公积金计划 yNrinYw  
approved provision 核准拨款 dcl.wD0~V  
approved redeemable share 核准可赎回股份 $*A
C>i\  
approved regional stock 认可地区性证券 ol$2sI=.s  
approved retirement scheme 认可退休金计划 >&<<8Ln  
approved subordinated loan 核准附属贷款 p|\%:#  
arbitrage 套戥；套汇；套利 S(>@:`=  
arbitrageur 套戥者；套汇者 })
o~E  
arbitrary amount 临时款项 q:Y6fbt<7  
arrangement 措施；安排；协定 e~+(7_2  
arrears 欠款 f=:3!k,S  
arrears of pay 欠付薪酬 wovmy{K  
arrears of revenue 逾期未收税款；逾期未收的帐项 B]^>GH  
articles of association 组织章程；组织细则；组织章程细则 T|o`a+?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ocIt@#20K  
ascertainment of profit 确定利润 #cj\~T.,,  
"Asia Clear" “亚洲结算系统” .1.J5>/n  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9^ >M>f"  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :M22P`:  
Asian Development Fund [ADF] 亚洲发展基金 fJ)N:q`  
Asian dollar bond 亚洲美元债券 fg9?3x Z  
Asian dollar market 亚洲美元市场 xH_A@hf;  
Asian dollar rate 亚洲美元利率 Lh8bQH  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =zeFK_S!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %6NO0 F^  
asked price 沽盘；喊价；索价；卖方报价 . ]o3A8  
assessable income 应评税入息
5:Yck<  
assessable loss 应评税亏损 c N
dw9?Z  
assessable profit 应评税利润 .7 (DxN  
assessable value 应评税值 V&Xi> X8  
assessed profit 估定利润 y4xT:G/M  
assessed value 经评估价值 E /fw?7eQ  
assessment 评税；评定；估价；评税单 4GG1E. z}  
assessment number 评税编号；估价编号 SXRdNPXFO  
assessment of additional tax 补加税评税 <91t`&aWW  
assessment of performance 业绩评估；实绩评价 *2JH_Cj`  
Assessor 评税主任 ds*m6#1b  
asset price bubbles 资产价格泡沫 O^.%C`*  
asset-backed securities 具资产保证的证券 Xh.+pJl,*  
assets accretion 资产增值 {fog<1c  
assets and liabilities 资产与负债 Q7,EY /  
assets betterment statement 资产递增表；资产改进表 xn(+G$m  
assets lending 实物放款；有抵押贷款 .MDYGWKt  
assets of the company passing on the death 死者去世时转移的公司资产 _Kc1  
assets pledged as security for liabilities 用作负债抵押的资产 cQ8dc+ {  
assets portfolio 资产投资组合 :8p&#
M  
assets price 资产价格 az0cS*@  
assets quality 资产质素 mD9STuA$H  
assets realization 资产变现 kWB, ;7  
assets refinancing arrangement 资产再集资安排 ;yF[2P ;
 
assets securitization 资产证券化 0o=!j3RjH  
assets situated outside Hong Kong 在香港以外地方的资产 cu[
!D}tVU  
assets stripping 削减资产；拆卖资产 5^)?mA  
assets value 资产值 M[ x_#m|  
assignee 承让人 jja{*PZ6H  
assignment 转让；转让书；转让契 JNh=fvO2i  
assignment of interest 权益转让 ^C!mCTL1N  
assignment of letters patent and trade mark 专利证书及商标转让 K*_-5e  
assignment of property 物业转让；物业转让书 ]e^R@w  
assignment right 转让权 : @'fpN  
assignor 转让人 p/r~n'g$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {mNdL J  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "XCU'_k=  
associate member 附属会员 }qer  
associated body corporate 相联法人团体 rmOQ{2}  
associated company 相联公司；联属公司 WK pUn8&N  
associated corporation 相联法团 Y4QLs^IdB  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] xTW3UY  
公认会计师公会〔英国〕 N<9w{zIK(  
Association of Futures Exchange Brokers 香港期货经纪协会 d i!"IQAvK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Tdg6kkJ  
association of underwriters 承保人组织 jvu N  
assumption of control 接管 xN6>2e  
assurance 担保；保险；转易；转易书 A2Q[%A  
assurance of interest 权益的转易 M]c7D`%s  
at 19XX price 按一九ＸＸ年价格计算 YzVN2f!n  
at a discount 按赔价计算；按贴水价格计算；打折扣 "37*A<+f  
at a premium 按溢价计算；按升水价格计算 +H7y/#e+3  
at call 通知付款；按通知 /:U1!9.y  
at constant market price 按固定市价计算 
AlO,o[0  
at constant price 按固定价格计算 YU&4yk lE  
at cost 按成本计算 Ba<ngG !  
at current market price 按当时市价计算；按现时市价计算 SU/G)&Mi  
at current price 按当时价格计算；按现时价格计算 sp|q((z{  
at factor cost 按要素成本计算；按生产要素成本计算 l1&5uwuF  
at money-of-the-day price 按付款当日价格计算 =M/qV  
at or better 按指定或较佳价位〔买卖指令〕 : (cb2j(C  
at par 按面值计算；平价 :3v9h^|+  
at sight 见票即付 <nBo}0O}  
at the close 按收市盘 PNf&@  
at the opening 按开市盘 JfMJF[Mb  
attestation 见证；见证条款 QV0M/k<'  
at-the-money option 平价期权 @|DmE!)  
attorney 受权人；受托代表人 8$ic~eJ  
attornment 新拥有人承认书 1YFeVMc  
attributable profit 可归属利润 (#oYyM]  
attributable share value 可归属股份价值 2xDQ:=ec  
Auckland Stock Exchange 奥克兰证券交易所 J==}QEhQ{  
auction 拍卖 -TgUyv.  
auctioneer 拍卖商 ^\MhT)x  
audit 审计；核数 Yt{ji  
Audit Commission 审计署 T)8p:}P!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @: Z#E[N H  
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〕 {(;B5rs  
audit review 帐目审查 L_^`k4ct  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 cv= \g Z  
audited account 审计帐目；经审计的帐目 EJ G2^DSS  
audited annual account 经审计的周年帐目 /9pbnzn  
audited balance sheet 经审计的资产负债表 z=qWJQ  
auditor 核数师；核数主任；审计师 mmHJh\2v
 
auditor's certificate 核数师证明书；审计师证明书 V~85oUc\-  
auditor's report 核数师报告；审计师报告 ZPlPN;J^1  
Aussie bond 澳元债券 Tw
x{' S  
austerity budget 紧缩预算 H<,bq*@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Uj,g]e8e  
Australia All Ordinaries Index 澳洲所有普通股票指数
/jR8|sb  
Australian Dollar [AUD] 澳元 Wm(:P  
Australian Options Market 澳大利亚期权市场 6+iK!&+=  
Australian Securities Commission 澳洲证券事务监察委员会 n'yl)HA~>`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 8)pB_en3sO  
Australian Stock Exchange 澳大利亚证券交易所 L?HF'5o  
Austrian Schilling [ATS] 奥地利先令 `_GO=QQ
 
authentication 认证；鉴证 YZ< NP  
authority to purchase 委托购买证；委购书 7aQn;  
authorization 认可；核准；授权；授权书 `gI~|A4  
authorization by direction 指示授权 eES'}[W>  
authorization by instruction 指令授权 ;|!MI'Af  
authorization by warrant 令状授权 ugI#ZFjJWE  
authorization of unit trust 单位信托的认可 x9%-plP  
authorized agent 指定代理人 \n_3Bwd~  
authorized capital 法定资本 .a:Z!KF  
authorized clerk 出市员 &Pq\cNYzW  
authorized dealer 认可交易商 12lEs3  
authorized financial institution 认可财务机构 4:U0f;Fs  
authorized fund 认可基金 dKm`14f]@G  
authorized fund house 获授权的基金公司；认可基金公司 Jn*Na
o_)  
authorized institution 认可机构 9:-T@u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0R|K0XH#$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Z(HZB
  
authorized insurer 获授权保险人；获认可承保人 D-pX<0-y  
authorized investment 特准投资项目 >! oF0R_<  
authorized person 获授权人 :G}DAUFN  
authorized representative 获授权代表 4[1k\  
authorized share capital 法定股本 '00J~j~  
automated quotation system 自动报价系统 #/+I*B*y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] y@3kU*-1  
自动交易系统〔香港期货交易所有限公司〕 akC>s8tqlA  
automatic adjustment mechanism 自动调整机制 )Oievu_"|  
automatic adjustment system 自动调整系统 b+Vi3V  
Automatic Clearing House 自动票据交换所 @h#Xix7  
automatic exchange rates accumulation system 自动化汇率累集系统 i=L8=8B`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #W|!fILL  
automatic teller machine [ATM] 自动柜员机 *Tp]h 0  
autopay 自动转帐 vTd-x>n  
available assets 可用资产 >jMH#TZaX  
available fiscal reserve 现存财政储备 "15=ET  
available profit 可用利润 (;
UP%H>  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 +i=p5d5  
average 平均；平均数；海损 C8.W5P[U  
average basic salary 平均基本薪金 e!Br>^8l  
average consumer expenditure 平均消费开支；一般消费开支 JT)k  
average cost 平均成本 :!O><eQw  
average cost of land production 增辟土地平均成本 pds*2p)2  
average daily turnover 平均每日成交额 >A($8=+#x  
average daily wage rate 平均每日工资率 X`1p'JD  
average expenditure pattern 平均开支模式 $)*xC!@6X  
average growth rate 平均增长率 '
#H")i  
average net fixed assets 固定资产平均净值 \XS]N_}8>  
average of relatives 相对价格平均数 RdI};K  
average price 平均价格 lsY `c"NW>  
average propensity to consume 平均消费倾向；一般消费倾向 ln#\sA?iG  
average propensity to save 平均储蓄倾向；一般储蓄倾向 &SmXI5>Bo0  
average rate 平均率 U:n*<l-k}  
average revenue 平均收入；平均收益 EkZjO Ci  
average stock 平均库存；平均存货 K]<u8eF  
average yearly rent 平均年租 AS|Rd+.  
avoidance of double taxation 避免双重课税 y]'CXCml)  
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 v=p0 +J>  
DA=1KaJ.  
给你加分了