一些有用的会计术语(也不知道发的地方对不对)A

A: T]Ai{@i  
A share Ａ股；甲类股份 (AtyM?*  
abatement of tax 减税；减扣免税额 c`p'5qz  
ABN AMRO Bank N.V. 荷兰银行 <$zhNu~  
above-the-line expenditure 线上项目支出；经常预算支出 M2|h.+[Q  
above-the-line receipt 线上项目收入；经常预算收入 tE{M  
ABSA Asia Limited 南非联合亚洲有限公司 Y1I)w^}:  
absolute change 绝对数值变更 0QW=2rs  
absolute expenditure 实际开支 +x}9a~QG#  
absolute guideline figure 绝对准则数字 2vLun
  
absolute interest 绝对权益 9$z$yGjl  
absolute order of discharge 绝对破产解除令 (g/A uL  
absolute profit margin 绝对利润幅度 }.E^_`  
absolute value 实值；绝对值 t1o 6;rK  
absolutely vested interest 绝对既得权益 M @-:iP  
absorbed cost 已吸收成本；已分摊成本 ^7gKs2M  
absorption 吸收；分摊；合并 cPuXye  
absorption rate 吸收率；摊配率；分摊率 vVw@^7U  
ACB Finance Limited 亚洲商业财务有限公司 ) c\
Y!vS  
acceptable form of reciprocity 合理的互惠条件 V0_
tk"  
acceptable rate 适当利率；适当汇率 oo2d,  
acceptance agreement 承兑协议 `62v5d*>a  
acceptance for honour 参加承兑 4Ex&AR8  
acceptor 承兑人；接受人；受票人 e9RYk:O  
acceptor for honour 参加承兑人 o}114X4q;  
accident insurance 意外保险 I2}eFz&FE  
Accident Insurance Association of Hong Kong 香港意外保险公会 "QNQ00[T`>  
accident insurance scheme 意外保险计划 w/ rQOHV{  
accident year basis 意外年度基准 @}g3\xLiK  
accommodation 通融；贷款 }URdoTOvb  
accommodation bill 通融票据；空头票据 2<I=xWwFA  
accommodation party 汇票代发人 f%@~|:G:  
account balance 帐户余额；帐户结余 qc @cdi  
account book 帐簿 ?l?l<`sTO  
account collected in advance 预收款项 =3-?$  
account current book 往来帐簿 {<gv1Yht  
account of after-acquired property 事后取得的财产报告 >x;\H(g  
account of defaulter 拖欠帐目 {@)ZXg  
account payable 应付帐款 4 O8ct,Y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $$NWN?H~  
account receivable 应收帐款 *}lLV.+A  
account receivable report 应收帐款报表 ~W8Xg)  
account statement 结单；帐单；会计财务报表 G]f|
?  
account title 帐户名称；会计科目 8CZfz!2  
accountant's report 会计师报告 O;<wDh)Yt  
Accountant's Report Rules 会计师报告规则 ?PMbbqa0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +`k30-<P  
Accounting Arrangements 《会计安排》 3PU_STSix  
accounting basis 会计基础 s{'Sl{-Eu  
accounting by Official Receiver 破产管理署署长呈交的帐目 `hj,rF+4  
Accounting Circular 《会计通告》 yj&GJuNb~  
accounting class 会计类别 F6[F~^9D  
accounting date 记帐日期；会计结算日期 +:;ddV  
accounting for money 款项核算 ^%9oeT{  
Accounting Officer 会计主任 vnvpb! @Q  
accounting period 会计报告期；会计期 "x=\mA#`  
accounting policy 会计政策；会计方针 .A<Hk1(-)  
accounting practice 会计惯例 ~h3G}EH  
accounting principle 会计准则 ?<!qF:r:  
accounting record 会计记录 W^L^7  
accounting report 会计报告 6Bjo9,L  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ia#!T"]@W6  
Accounting Society of China 中国会计学会 YJ6
~P   
accounting statement 会计报表 9hIKx:XCg  
accounting system 会计制度；会计系统 Ldz]FB|  
accounting transaction 会计事项；帐务交易 WDIin6u-  
accounting treatment 会计处理 *{w0=J[15  
accounting year 会计年度 Deh3Dtg/
k  
accretion 增值；添加 fYk>LW  
accrual 应计项目；应累算数目 W7!gD
 
accrual basis 应计制；权责发生制 KM?4J6jH  
accrual basis accounting 应计制会计；权责发生制会计 /#Aw7F$Ey  
accrue 应累算；应计 ~TRC-H  
accrued benefit 应累算利益 /\/^= j  
accrued charges 应计费用 |?^<=%  
accrued cumulative preference share dividend 应累算的累积优先股股息 FFcCoPX_  
accrued expenses 应累算费用 xOe1
v9<  
accrued interest payable 应付利息；应计未付利息 jDY B*Y^
F  
accrued interest receivable 应收利息；应计未收利息 c]|vg=W  
accrued right 累算权益 ;pW8a?  
accruing profit 应累算的利润 0#J~@1Gf  
accumulated fiscal reserve 累积财政储备 _:m70%i  
accumulated profit 累积利润；滚存溢利 dRron_'  
accumulated reserve 累积储备 @ar%`+_  
accumulation of surplus income 累积收益盈余 Zt3sU_  
acquired assets 既得资产 p2gdAJ  
acquisition 收购；购置；取得 EE 1D>I  
acquisition cost 购置成本 gLv+L]BnhH  
acquisition expenses 购置费用 aA|{r/.10K  
acquisition of 100% interest 收购全部股权 %[p*6&V  
acquisition of control 取得控制权 `}),wBq  
acquisition of fixed assets 购置固定资产 zVS{X=u  
acquisition of shell “买壳” g9pKoi|\E  
acquisition price 收购价 <\^o
  
act of God 天灾 crIF5^3Yby  
acting partner 执事合伙人 JU>~[yAP  
active market 买卖活跃的市场；交投畅旺的市场；旺市 b\(f
>
g[  
active partner 积极参与的合伙人 / 3N2?zS{  
active trading 交投活跃 l[T
-Ak  
actual circulation 实际流通 5qnei\~  
actual cost 实际成本 V|'@D#\  
actual expenditure 实际开支；实际支出 1$T`j2s  
actual income 实际入息；实际收入；实际收益 #,#_"  
actual market 现货市场 B46:LQ9[  
actual price 现货价；实际价格 mKe6rEUs|  
actual profit 实际利润 1yE',9?  
actual quotation 实盘；实际价位；实际报价 cj2Smgw&>  
actual year basis 按实际年度计算 ]eGa_Ld  
actuals 实货 8UjIC4'  
actuarial investigation 精算调查 zq</(5H  
actuarial principle 精算原则 ]"T157F  
actuarial report 精算师报告 fYP,V0P  
Actuarial Society of Hong Kong 香港精算学会 A5Jadz~  
actuarial valuation 精算师估值 HKJCiQ|k  
actuary 精算师 u* pQVU  
ad referendum agreement 暂定协议；有待覆核的协定 H>/,Re  
ad valorem duty 从价税；按值征税 o
mpr})c  
ad valorem duty system 从价税制 7I[[S!((s  
ad valorem fee 从价费 { }/  
ad valorem tariff 从价关税 #-B<u-  
additional allowance 额外免税额 %6cr4}Zm}  
additional amount for unexpired risk 未过期风险的额外款额 nN{DO:_o  
additional assessable profit 补加应评税利润 RkG?R3e  
additional assessment 补加评税 P}Ig6^[m\  
additional commitment 额外承担 RDbNC v#  
additional commitment vote 额外承担拨款 w@-G_-6W  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %h ;oi/pe  
additional dependent parent allowance 供养父母额外免税额 uN<=v&]q  
additional provision 额外拨款 (>0`e8v!  
additional stamp duty 附加印花税 /1LN\Eu  
additional tax 补加税罚款；补加税款 ]&]G  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 961&rR}d  
adjudged bankrupt 被裁定破产 zRjbEL  
adjudicated bankrupt 裁定破产人 {1)bLG|$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9\!&c<i=  
adjudication of bankruptcy 裁定破产；宣告破产 ,.P]5 lE  
adjudication of insolvency 裁定无力偿还债务 ?/&X_O  
adjusted actual 经调整的实数；调整后的实数 PJB_"?NTTC  
adjusted current assets 经调整的流动资产；调整后的流动资产 \*CXXp`  
adjusted figure 经调整的数字；调整后的数额 <o()14  
adjusted liabilities 经调整的负债；调整后的负债 ZiR}S  
adjusted loss 经调整的亏损；调整后的亏损 G
%~Vb  
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 |gA@$1+}  
adjusted profit 经调整的利润；调整后的利润 9q?knMt  
adjusted surplus 经调整的盈余额；调整后的盈余额 2Di~}*9&  
adjusted value 经调整的价值；调整后的价值 bsu?Q'q  
adjustment 调整；修订；理算〔保险〕 ]B(}^N>WH  
adjustment centre 调剂中心 jW#dUKS(  
adjustment lag 调整过程的时间差距；调整时差 i%133in  
adjustment mechanism 调整机制 L?u{vX  
adjustment of loss 亏损调整 M %zf?>])  
adjustment process 调整过程；调整程序 ek)rsxf1A  
adjustment range 调整幅度 ]rGd!"q  
administered exchange rate 受管制汇率 +jrx;xwot  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z6gwAvf<  
administration expenses 行政费用 2f:hz  
administration fee 手续费；行政费 D?E VzG  
administration in bankruptcy 破产管理 puMVvo  
administration order 遗产管理令 AT t.}-  
administrator 管理人；遗产管理人 Z%o.kd"  
administrator of the estate 遗产管理人 1W*Qc_5 v1  
admission of debt 债项承认书 z&!o1uq  
admission of proof 接纳债权证明 5L6.7}B  
advance 放贷款项；垫付款项；预支款项；预付款项 $!G|+OuTR  
advance account 暂支帐目；预付款帐户 1N _"Mm{  
advance compensation 预付补偿金 [uqr  
advance from shareholder 股东垫款 }%wP^6G*x\  
advance pending reimbursement 预支以待日后付还 E7h@c>I
K  
advanced economy 先进经济体系 7V=deYt_p  
advancement 预付；预付财产 h(q4 B~  
advances warrant 垫款令 lg-`zV3  
advancing 贷出 9hK8dJw  
adverse balance 逆差 L`M{bRl+1  
adverse exchange 逆汇 {C`M<2W]  
advertisement addressed to shareholders 在报章刊登的致股东通告 gm]q<~eMW  
advice for collection 托收通知书  @B{  
advice of drawing 提款通知书；汇票通知书 ';.TQ_I7Y  
advice of payment 付款通知 P `<TO   
Advisory Committee [Securities and Futures Commission] ST#)Fl  
谘询委员会〔证券及期货事务监察委员会〕 :F5(]g 7  
Advisory Committee on Diversification 经济多元化谘询委员会 DDIRJd<J  
affidavit 誓章；遗产申报誓章 bg3kGt0  
affidavit of no receipt 述明无收款的誓章 c5
f57Z  
affiliate 联号；联营公司；附属公司 hTAc}'^$  
affiliated company 附属公司；联号；联营公司 aEQrBs  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 dG3?(}p+  
affordability 负担能力 MeV4s%*O+  
African Development Bank [AfDB] 非洲开发银行 i{:?Iw 'ay  
after-acquired property 事后取得的财产 3|e~YmZx  
after-hours dealing 市后交易 0*^f EoV  
after-tax profit 税后盈利；税后利润；税后溢利 S%]4['Y  
agency agreement 代理协议 r_ 9"^Er  
agency expenses 代理机构的开支 F9w2+z.  
agency fee 代理费 .h
w(;  
Agency Law 《代理法》 QncjSaEE  
agent 代理人；承销人 S% ptG$Z  
agent of company 公司代理人 y54RD/`-  
agent's fee 代理人费；经纪费 4u p7:?  
aggregate 总计；总数；总体数字 +CEt:KQ  
aggregate amount 总款额；总额 |L;Hd.l7^*  
aggregate assets and liabilities 总体资产与负债 %,N-M]Jf  
aggregate at constant price 按固定价格计算的总体数字 `T2DGv  
aggregate demand 总需求 :'H}b*VWx  
aggregate gross position 总持仓量 UT_t]m  
aggregate limit 总限额 qsN}KgTjg  
aggregate of salaries tax 合计薪俸税 -uAGG?ZER  
aggregate performance 总体表现；总体业绩 M+=q"#&  
aggregate supply 总体供应 ' z^v
}~  
aggregate surplus 总盈余 ,=ju^_^sA  
aggregate total 整体总额 Odt<WG  
aggregate value 总值；合计价值 ]~m=b
`o  
aggregated basis 合计基准 m&*0<N  
aggregated net chargeable income 合计应课税入息实额 UBwYwm0  
aggregation 合并计算；合计；总和 4mGRk)hk:>  
aggregation of incomes of husband and wife 夫妇入息合并计算 a<pEVV\NB~  
aggregation of property 财产的总和 u7wZPIC{_  
agio 差价；贴水 i[U=-4 J  
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》 jN+2+P%OL  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment up3mum  
《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》 D1fUEHB}A8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )A;jBfr  
《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》 o5z&sRZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Xp|$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》 DqH]FS?]  
agreement for a settlement 授产协议 \iwUsv>SB  
agreement for assignment 转让协议 wzI*QXV2s  
agreement for sale 售卖协议；买卖协议 A.P*@}9  
agreement for sale and purchase 买卖协议 .fzns20u  
agreement for the payment of interest 支付利息协议 FZ% WD@=  
agreement for the repayment of money 还款协议 j]9,yi  
agreement of reinsurance 再保险协议 1N8YD .3  
Agricultural Bank of China 中国农业银行 {2&MyxV  
air passenger departure tax 飞机乘客离境税 sMw"C~XL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 GsWf$/iC:  
airport tax 机场税 Ac,bf 8C  
alcohol duty 酒精税 OdJ=4 x>  
alienation 让与；让渡；转让 DV
bY  
alimony 生活费；赡养费 ,Hc,]TPC4  
All Ordinaries Index [AOI] 所有普通股指数 o, qBMo^.  
all risks 全险；综合险 P$A'WEO'  
All Sales Record for Stock Market 《股票市场成交报告》 |SsmVW$B|  
Allied Capital Resources Limited 新联财务有限公司 CYk"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?rwHkPJ{*  
allocation letter 拨款信件 H!g9~a  
allocation of fund 分配款项；预留款项 4kLTKm:G  
allocation of profit 利润分配；溢利分配 ]O
M?e  
allocation warrant 拨款令 /%^^hr  
allotment 分配；配股 ,6\oT;G  
allotment notice 股份配售通知；配股通知
QtqE&j  
allotment of shares 股份分配  2Y9@[  
allowable 可获宽免；免税的 gG6BEsGa,  
allowable business loss 可扣除的营业亏损 BG@[m  
allowable expenses 可扣税的支出 ]FO)U  
allowance 免税额；津贴；备抵；准备金 xHwcP21  
allowance for debts 债项的免税额 A `=.F  
allowance for depreciation by wear and tear 耗损折旧免税额 {$-\)K  
allowance for funeral expenses 殡殓费的免税额 _k5-Wd5Ypw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `l}r&z(8  
allowance for repairs and outgoings 修葺及支出方面的免税额 fL R.2vJ  
allowance to debtor 给债务人的津贴 w259':  
alteration of capital 资本更改 Zv1/J}+  
alternate trustee 候补受托人 E@ !~q  
amalgamation 合并 =^3B&qQNq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WPNvZg9*c  
ambit of charges 征税范围；收费范围 2k""/xMF'  
amended valuation 经修订的估值 cX-)]D  
American Commodities Exchange 美国商品交易所 /SYzo4(  
American Express Bank Limited 美国运通银行 WO6;K]  
American Stock Exchange 美国证券交易所 A&;Pt/#'  
amortization 摊销 K"ytE2:3  
amount due from banks 存放银行同业的款项 xHdv?69,  
amount due from banks abroad 存放海外银行同业的款项 'ZQR
@~G  
amount due from holding companies 控股公司欠款 *Ry "`"  
amount due from local banks 存放本港银行同业的款项 5},kXXN{+  
amount due to banks 银行同业的存款 k;y5nXIlN  
amount due to banks abroad 海外银行同业的存款 v/DWy(CC  
amount due to holding companies 控股公司存款 5-X(K 'Q  
amount due to local banks 本港银行同业的存款 s av  
amount due to outport banks 外埠银行同业的存款 aruT eJF  
amount for note issue 发行纸币的款额 0--0+?  
amount of bond 担保契据的款额 >5=uq _QY  
amount of consideration 代价款额 wrt^0n'r)c  
amount of contribution 供款数额 erZ%C <  
amount of indebtedness 负债款额 ~f>km|Q{u  
amount of principal of the loan 贷款本金额 ~C2[5r{So  
amount of rates chargeable 应征差饷数额 ns[Q %_  
amount of share capital 股本额 t12 xPtN1  
amount of sums assured 承保款额 o.
H(&ex|  
amount of variation 变动幅度 oT27BK26?h  
amount of vote 拨款数额 p=U5qM.O  
amount payable 应付款额 :Qra9
; Y  
amount receivable 应收款额 `]:&h'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
vErlh:~e  
analysis 分析 #EdsB  
ancillary risk 附属风险 rn8t<=ptH3  
annual account 周年帐目；周年帐目报表；年度决算；年结 qy|si4IU8,  
annual accounting date 年结日期 `JL&x|q o  
annual allowance 每年免税额；年积金；年度津贴；年津 Kzd)Z fnD0  
annual balance 年度余额 Fs EPM"&?h  
annual disposable income 每年可动用收入 A `n:q;my  
annual estimates 周年预算 gcfEJN4'  
annual fee 年费 (t)a u  
annual general meeting 周年大会 K2
R[u#Q  
annual growth rate 年增率；每年增长率 {n>W8sN<  
annual long-term supplement 长期个案每年补助金 UN*XLHio  
annual pensionable emolument 可供计算退休金的年薪 UA}oOteG  
annual report 年报 }PDNW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Xz, sL  
annual return 周年报表；周年申报表；每年报税表格 +b]+5!  
Annual Return Rules 《周年报表规则》 <+c6CM$#}V  
annual review of consumer prices 每年消费物价回顾 7&z`N^dz{  
annual roll-forward basis 逐年延展方式 "ewB4F[  
annual salary 年薪 q9&d24|  
annual statement 年度报表；年度决算表 ^g56:j~?  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 77ID 82  
annuitant 年金受益人 UF00K1dbz  
annuity 年金 c);(+b  
annuity contract 年金合约 aGz<Yip  
annuity on human life 人寿年金 UE9r1g`z  
antecedent debt 先前的债项 wN ![SM/+  
ante-dated cheque 倒填日期支票 bJE$>  
anticipated expenditure 预期开支 M6b; DQ  
anticipated net profit 预期纯利 isP4*g&%x  
anticipated revenue 预期收入 IuQY~!  
anti-inflation measure 反通货膨胀措施 <v)Ai;l,  
anti-inflationary stance 反通货膨胀立场 M
6J/S  
apparent deficit 表面赤字 CL$mK5u  
apparent financial solvency 表面偿债能力 9H<6k*  
apparent partner 表面合伙人 =K)au$BE|  
application for personal assessment 个人入息课税申请书 Sgt@G=_o  
application of fund 资金应用 Px)/`'D  
application to release as liquidator and to destruct the books of accounts and documents xv{iWJcs  
申请免除清盘人职务及毁灭帐簿与文件 m_z1|zM}o  
appointed actuary 委任精算师 ? h$>7|  
appointed auditor 委任核数师；委任审计师 7QlA/iKqK  
appointed trustee 委任的受托人 5!PU+9Kh  
appointer 委任人 m{bw(+r  
apportioned pro rata 按比例分摊 +FoR;v)z=F  
apportionment 分配；分摊 t3 q0|S
  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Iz#h:O  
apportionment formula 分摊方程式 o|nj2.  
apportionment of estate duty 遗产税的分摊 Pxj?W'|  
appraisal 估价；评估 VlVd"jW  
appreciable growth 可观增长 ;Vad| -  
appreciable impact 显着影响 Z=Oo%lM6B  
appreciable increase 可观增长 24Y~x`W   
appreciation 增值；升值 PQ2u R  
appreciation against other currencies 相对其他货币升值 *HwTq[y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IdlW[h3`[  
appreciation tax 增值税 m3k}Q3&6Z  
appropriation 拨款；拨用；拨付 \7}X^]UVx  
appropriation account 拨款帐目 bqMoO7&c  
Appropriation Bill 拨款法案 TWC^M{e  
appropriation-in-aid system 补助拨款办法 7ST[XLwt%}  
approved assets 核准资产 TCSm#?[B  
approved basket stock 认可一篮子证券 m(Cn'@i`"0  
approved budget 核准预算 ?hS n)  
approved charitable donation 认可慈善捐款 EV@xUq!x.  
approved charitable institution 认可慈善机构 XY5I5H_U  
approved currency 核准货币；认可货币 =^P<D&%q  
approved estimates 核准预算 j`\}xDg  
approved estimates of expenditure 核准开支预算 D'>yu"  
approved overseas insurer 核准海外保险人 1(Kd/%]{  
approved overseas trust company 核准海外信托公司 .! LOhZ  
approved pooled investment fund 核准汇集投资基金 t`DoTb4  
approved provident fund scheme 认可公积金计划 '(kySf[  
approved provision 核准拨款 6M"]p  
approved redeemable share 核准可赎回股份 {O
6f1LuH  
approved regional stock 认可地区性证券 X.,1SYG[  
approved retirement scheme 认可退休金计划 `n7z+  
approved subordinated loan 核准附属贷款 4 ~17s`+  
arbitrage 套戥；套汇；套利 E#_TX3B  
arbitrageur 套戥者；套汇者 )#r]x1[Kn  
arbitrary amount 临时款项 GCx]VN3&  
arrangement 措施；安排；协定 ()vxTTa  
arrears 欠款 v!ULErs  
arrears of pay 欠付薪酬 gJ>?<F;  
arrears of revenue 逾期未收税款；逾期未收的帐项 O1@xF9<  
articles of association 组织章程；组织细则；组织章程细则 DY6wp@A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KX9+*YY,  
ascertainment of profit 确定利润 ">kfX1LT  
"Asia Clear" “亚洲结算系统” ;h3uMUCml  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4ow)vS(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 K ^1bR(a  
Asian Development Fund [ADF] 亚洲发展基金 S >uzW #  
Asian dollar bond 亚洲美元债券 EpeTfD
 
Asian dollar market 亚洲美元市场 A1p;Ye
>o~  
Asian dollar rate 亚洲美元利率 P}H7
WH  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 S@zsPzw  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 E'e#axF;  
asked price 沽盘；喊价；索价；卖方报价 Hq^sU%  
assessable income 应评税入息 `I<*R0Qe  
assessable loss 应评税亏损 z@$7T:H>  
assessable profit 应评税利润 J;+iW*E:  
assessable value 应评税值 LI?rz<H!D  
assessed profit 估定利润 @Q3aJ98)2  
assessed value 经评估价值 -ny[Lh^b  
assessment 评税；评定；估价；评税单 &@A(8(%  
assessment number 评税编号；估价编号 JcZs\ fl9  
assessment of additional tax 补加税评税 b IcLMG s  
assessment of performance 业绩评估；实绩评价 OGrVy=rd  
Assessor 评税主任 [,-MC7>]  
asset price bubbles 资产价格泡沫 gmWR
w{nS+  
asset-backed securities 具资产保证的证券 )2z (l-$.  
assets accretion 资产增值 B[Uvj~g  
assets and liabilities 资产与负债 0W9,uC2:N  
assets betterment statement 资产递增表；资产改进表 ;|b D
@%@  
assets lending 实物放款；有抵押贷款 xF5q=%n  
assets of the company passing on the death 死者去世时转移的公司资产 R1X9  
assets pledged as security for liabilities 用作负债抵押的资产 [X=-x=S,  
assets portfolio 资产投资组合 C2,,+* v  
assets price 资产价格 X#-U  
assets quality 资产质素 on+ c*#  
assets realization 资产变现 BULX*eOt  
assets refinancing arrangement 资产再集资安排 ^!1mChf  
assets securitization 资产证券化 _odP:  
assets situated outside Hong Kong 在香港以外地方的资产 X<_(gg  
assets stripping 削减资产；拆卖资产 I* \o  
assets value 资产值 '6fMF#X4F  
assignee 承让人 +BM(0M+  
assignment 转让；转让书；转让契 :sFP{rFx~  
assignment of interest 权益转让 RT8xU;   
assignment of letters patent and trade mark 专利证书及商标转让 veAGUE %3  
assignment of property 物业转让；物业转让书 5Y"lr Y38  
assignment right 转让权 *\I?gDON  
assignor 转让人 myFjw@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Z= dEk`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^
x4I  
associate member 附属会员 93[c^sc9*a  
associated body corporate 相联法人团体 v$w!hYsQ  
associated company 相联公司；联属公司 h2!We#  
associated corporation 相联法团 \Zqgr/.w/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;4Y@xS2M  
公认会计师公会〔英国〕 U/m6% )Yx(  
Association of Futures Exchange Brokers 香港期货经纪协会 NHUx-IqOX  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^/2n[orl5  
association of underwriters 承保人组织 P6zy<w  
assumption of control 接管 WL7R.!P  
assurance 担保；保险；转易；转易书 6?Rm>+2>v  
assurance of interest 权益的转易 'u{m37ZJ  
at 19XX price 按一九ＸＸ年价格计算 iQZgs@  
at a discount 按赔价计算；按贴水价格计算；打折扣 Lcf =)GL  
at a premium 按溢价计算；按升水价格计算 1[a;2xA~  
at call 通知付款；按通知 $&='&q  
at constant market price 按固定市价计算 S>aN#  
at constant price 按固定价格计算
,-&ler~[  
at cost 按成本计算 C6ZM#}I$l  
at current market price 按当时市价计算；按现时市价计算 SY["dcx+  
at current price 按当时价格计算；按现时价格计算 A/,7%bB1  
at factor cost 按要素成本计算；按生产要素成本计算 c</d1xT  
at money-of-the-day price 按付款当日价格计算 OnC|9  
at or better 按指定或较佳价位〔买卖指令〕 ]ZelB,7q  
at par 按面值计算；平价 _0 USe  
at sight 见票即付 (01M0b#  
at the close 按收市盘 ~C{d2i  
at the opening 按开市盘 ~#&bDot  
attestation 见证；见证条款 vX]\Jqy  
at-the-money option 平价期权 @O5-w  
attorney 受权人；受托代表人 >o>r@;  
attornment 新拥有人承认书 ;M{ @23?`  
attributable profit 可归属利润 :kfHILi  
attributable share value 可归属股份价值 gXZ.je)NM  
Auckland Stock Exchange 奥克兰证券交易所 d%
\{,  
auction 拍卖 0R>M_|  
auctioneer 拍卖商 [iwn"e  
audit 审计；核数 [bIdhG  
Audit Commission 审计署 M])Y|}wv8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ((\s4-  
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〕 =2BGS\$#  
audit review 帐目审查 G)';ucs:,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 '`#2'MXG  
audited account 审计帐目；经审计的帐目 ^1BQejD  
audited annual account 经审计的周年帐目 u{,e8. Z  
audited balance sheet 经审计的资产负债表 Aj#CB.y  
auditor 核数师；核数主任；审计师 nKp='>Th  
auditor's certificate 核数师证明书；审计师证明书 WLQm|C,  
auditor's report 核数师报告；审计师报告 (YF`#v6  
Aussie bond 澳元债券 'xm_oGWE  
austerity budget 紧缩预算 SG2s!Ht  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~EG`[cv  
Australia All Ordinaries Index 澳洲所有普通股票指数 I#zrz3WU  
Australian Dollar [AUD] 澳元 )C5<puh  
Australian Options Market 澳大利亚期权市场 ;"hED:z6%  
Australian Securities Commission 澳洲证券事务监察委员会 d_BECx<\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |G~LJsXW!v  
Australian Stock Exchange 澳大利亚证券交易所 p [4/Nq,c  
Austrian Schilling [ATS] 奥地利先令 BK]bSj  
authentication 认证；鉴证 V~tq _  
authority to purchase 委托购买证；委购书 1hw1AJ}(F  
authorization 认可；核准；授权；授权书 aB;syl{  
authorization by direction 指示授权 Q>] iRx>MZ  
authorization by instruction 指令授权 {1;j1|CI  
authorization by warrant 令状授权 .i>; ?(GH  
authorization of unit trust 单位信托的认可 dkt'~  
authorized agent 指定代理人 Mf Dna>,Y  
authorized capital 法定资本 8rAOs\ys  
authorized clerk 出市员 47ra`*  
authorized dealer 认可交易商 m{  .'55  
authorized financial institution 认可财务机构 ~^cx a%  
authorized fund 认可基金 , \|S BS  
authorized fund house 获授权的基金公司；认可基金公司 s]Nh9h  
authorized institution 认可机构 oA%8k51>~K  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +!6aB|-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "rOe J~4 X  
authorized insurer 获授权保险人；获认可承保人 $@"o BCc  
authorized investment 特准投资项目 3zo]*6p0  
authorized person 获授权人 Gkv<)}G  
authorized representative 获授权代表 n#[-1(P  
authorized share capital 法定股本 (=}cc  
automated quotation system 自动报价系统 uo;aC$US  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] R5c Ya  
自动交易系统〔香港期货交易所有限公司〕 U~n>k<`sr  
automatic adjustment mechanism 自动调整机制 +dw$IMwb  
automatic adjustment system 自动调整系统 fCdd,,,}  
Automatic Clearing House 自动票据交换所 Y u\
<  
automatic exchange rates accumulation system 自动化汇率累集系统 CB{
%~  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0OO$(R*  
automatic teller machine [ATM] 自动柜员机 Fk@A;22N  
autopay 自动转帐 dqMt6b\}  
available assets 可用资产 yBqv'Y  
available fiscal reserve 现存财政储备 Q?-HU,RBO  
available profit 可用利润 +ntrp='7O7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 P9=L?t.  
average 平均；平均数；海损 PXqLK3AE  
average basic salary 平均基本薪金 6FNs4|(
d  
average consumer expenditure 平均消费开支；一般消费开支 ++d(}^C;  
average cost 平均成本 x
db9oH  
average cost of land production 增辟土地平均成本 83~ Gu[  
average daily turnover 平均每日成交额 P0NGjS|Z{  
average daily wage rate 平均每日工资率 MG)wVS<d_  
average expenditure pattern 平均开支模式 V9[-# Ti  
average growth rate 平均增长率 <3C~<  
average net fixed assets 固定资产平均净值 )nmLgsg  
average of relatives 相对价格平均数 ):OGhW
q  
average price 平均价格 NSH20$A<  
average propensity to consume 平均消费倾向；一般消费倾向 }_93}e  
average propensity to save 平均储蓄倾向；一般储蓄倾向 B?`n@/  
average rate 平均率 dR~4*59Bg  
average revenue 平均收入；平均收益 q
plz !=  
average stock 平均库存；平均存货 ]H<5]({F  
average yearly rent 平均年租 7OY<*ny  
avoidance of double taxation 避免双重课税 [lZo'o  
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 td!WgL,m  
V#8]io  
给你加分了