一些有用的会计术语(也不知道发的地方对不对)A

A: ,%<77LE  
A share Ａ股；甲类股份 f& *E;l0  
abatement of tax 减税；减扣免税额 $a1.c;NE'  
ABN AMRO Bank N.V. 荷兰银行 $6Psq=|  
above-the-line expenditure 线上项目支出；经常预算支出 "0mR*{nF  
above-the-line receipt 线上项目收入；经常预算收入
|zlwPi.  
ABSA Asia Limited 南非联合亚洲有限公司 5=e@yIr'#  
absolute change 绝对数值变更 #=m5*}=  
absolute expenditure 实际开支 r]{:{Z  
absolute guideline figure 绝对准则数字 \t3
i9#Q  
absolute interest 绝对权益 L;<]wKs  
absolute order of discharge 绝对破产解除令 C%h_!z":  
absolute profit margin 绝对利润幅度 E2cmT$6  
absolute value 实值；绝对值 -K4RQ{=>UZ  
absolutely vested interest 绝对既得权益 u/WkqJvw#  
absorbed cost 已吸收成本；已分摊成本 |ESe=G  
absorption 吸收；分摊；合并 NU"X*g-x^  
absorption rate 吸收率；摊配率；分摊率 elQ44)TrQ  
ACB Finance Limited 亚洲商业财务有限公司 |H49FL  
acceptable form of reciprocity 合理的互惠条件 Rlu;l  
acceptable rate 适当利率；适当汇率 4`B:Mq&j  
acceptance agreement 承兑协议 Z~<V>b  
acceptance for honour 参加承兑 mqpZby  
acceptor 承兑人；接受人；受票人 ~$<@:z{*  
acceptor for honour 参加承兑人 XCY4[2*a>  
accident insurance 意外保险 420K fVA  
Accident Insurance Association of Hong Kong 香港意外保险公会 YjT #^AH  
accident insurance scheme 意外保险计划 ,KWeW^z'7  
accident year basis 意外年度基准 Rp1OC  
accommodation 通融；贷款 J2-xnUa]7  
accommodation bill 通融票据；空头票据 &x}JC/u]fd  
accommodation party 汇票代发人 a+d|9y/k  
account balance 帐户余额；帐户结余 @g{ " E6  
account book 帐簿 1Y_fX  
account collected in advance 预收款项 [dUEe@P  
account current book 往来帐簿 l}{O  
account of after-acquired property 事后取得的财产报告 1JY4E2Q  
account of defaulter 拖欠帐目 riz
({  
account payable 应付帐款 -M:.D3,L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?k-IS5G  
account receivable 应收帐款 3)sqAs(  
account receivable report 应收帐款报表 K4~dEZ   
account statement 结单；帐单；会计财务报表 #gq3 e  
account title 帐户名称；会计科目 x:(e:I8x(  
accountant's report 会计师报告 p<YO3@B+  
Accountant's Report Rules 会计师报告规则 &b%6pVj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 p[RD[&#b  
Accounting Arrangements 《会计安排》 !eW<4jYB  
accounting basis 会计基础 Q{RHW@_/  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^^Y0 \3.  
Accounting Circular 《会计通告》 d-4u*>  
accounting class 会计类别 ({)_[dJ'  
accounting date 记帐日期；会计结算日期 W`KkuQ4cM  
accounting for money 款项核算 (%bfNs|  
Accounting Officer 会计主任 M9MEQK  
accounting period 会计报告期；会计期 Jv5G:M5+~  
accounting policy 会计政策；会计方针 UV=TU=A\o  
accounting practice 会计惯例 Qx:+n`$
/  
accounting principle 会计准则 ;9rQN3J$gn  
accounting record 会计记录 3' ^ON  
accounting report 会计报告 nV'B!q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V[%r5!83H  
Accounting Society of China 中国会计学会 1oC/W?l^  
accounting statement 会计报表 pz(clTOD:  
accounting system 会计制度；会计系统 ;@sxE}`?g  
accounting transaction 会计事项；帐务交易 {KR/
TQ?A  
accounting treatment 会计处理 ]M_)f  
accounting year 会计年度 $.`(2  
accretion 增值；添加 bf3)^ 49}  
accrual 应计项目；应累算数目 -Z:al\e<g  
accrual basis 应计制；权责发生制 Z:'2puU+?  
accrual basis accounting 应计制会计；权责发生制会计 ^s%Qt  
accrue 应累算；应计 gxJ(u{2  
accrued benefit 应累算利益 p@P[pzxI  
accrued charges 应计费用 \4V'NTjB  
accrued cumulative preference share dividend 应累算的累积优先股股息 W2REwUps  
accrued expenses 应累算费用 mv5!fp_*7  
accrued interest payable 应付利息；应计未付利息 lp4sO#>`  
accrued interest receivable 应收利息；应计未收利息 }(gXlF  
accrued right 累算权益 &:Q""e!  
accruing profit 应累算的利润 r,F'Jd5  
accumulated fiscal reserve 累积财政储备 |ek*wo  
accumulated profit 累积利润；滚存溢利 O'(qeN<^w  
accumulated reserve 累积储备 $WdZAv\_S  
accumulation of surplus income 累积收益盈余 b
Mgp  
acquired assets 既得资产 9~a_^m/  
acquisition 收购；购置；取得 rBpr1XKl,  
acquisition cost 购置成本 Z$2mVRS`c  
acquisition expenses 购置费用 csYICLj  
acquisition of 100% interest 收购全部股权 7 0KZXgBy_  
acquisition of control 取得控制权 !zD| @sX{  
acquisition of fixed assets 购置固定资产 S&|$F2M  
acquisition of shell “买壳” 2H4+D)  
acquisition price 收购价 wp$SO^?-  
act of God 天灾 Dz.U&+*  
acting partner 执事合伙人 NJn~XCq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 28zt.9  
active partner 积极参与的合伙人 0\u_\%[  
active trading 交投活跃 S# SA:>8s  
actual circulation 实际流通 dBCg$Rud&  
actual cost 实际成本 (I
u5QLE  
actual expenditure 实际开支；实际支出 t,+p!"MRY  
actual income 实际入息；实际收入；实际收益 SxMh '  
actual market 现货市场 5JQq?e)n  
actual price 现货价；实际价格 =n%?o
Lg^  
actual profit 实际利润 D7 A{*Tm  
actual quotation 实盘；实际价位；实际报价 *_U z**M  
actual year basis 按实际年度计算 ,v(G2`Z  
actuals 实货 #uKHw2N  
actuarial investigation 精算调查 k5W5 9tz  
actuarial principle 精算原则 IgZX,4i=o  
actuarial report 精算师报告 =T;%R^@  
Actuarial Society of Hong Kong 香港精算学会 L[<MBgFKv  
actuarial valuation 精算师估值 -K+grsb g  
actuary 精算师 2uV=kqnO  
ad referendum agreement 暂定协议；有待覆核的协定 61CNEzQ  
ad valorem duty 从价税；按值征税 G| ^tqI  
ad valorem duty system 从价税制 Dr<%Lr  
ad valorem fee 从价费 #kk_iS>8  
ad valorem tariff 从价关税 2qw~hWX  
additional allowance 额外免税额 4{*K%p
v\  
additional amount for unexpired risk 未过期风险的额外款额 LKztGfy  
additional assessable profit 补加应评税利润 y
%p&g  
additional assessment 补加评税 7J##IH+z35  
additional commitment 额外承担 7?b'"X"  
additional commitment vote 额外承担拨款 *COr^7Kf5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [K%Jt  
additional dependent parent allowance 供养父母额外免税额 G`gYwgU;  
additional provision 额外拨款 2=u5N[*  
additional stamp duty 附加印花税 XA>@0E>1r  
additional tax 补加税罚款；补加税款 )";g*4R[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (~,Q-w"  
adjudged bankrupt 被裁定破产 Wv$e/N`l  
adjudicated bankrupt 裁定破产人 *m2J$9q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >lN{FJ  
adjudication of bankruptcy 裁定破产；宣告破产 P7<~S8)Y  
adjudication of insolvency 裁定无力偿还债务 /tx_I(6F?|  
adjusted actual 经调整的实数；调整后的实数 <eb>/ D  
adjusted current assets 经调整的流动资产；调整后的流动资产 `[/BG)4  
adjusted figure 经调整的数字；调整后的数额 rEz=\yY^j'  
adjusted liabilities 经调整的负债；调整后的负债 &\`=}hB  
adjusted loss 经调整的亏损；调整后的亏损 8x[q[  
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 jcv3ES^  
adjusted profit 经调整的利润；调整后的利润 .u)Po;e`  
adjusted surplus 经调整的盈余额；调整后的盈余额 VI[ikNpX  
adjusted value 经调整的价值；调整后的价值 XEY((
VL0  
adjustment 调整；修订；理算〔保险〕 {}{|trr-E  
adjustment centre 调剂中心 {BDp`uZ  
adjustment lag 调整过程的时间差距；调整时差 OT\[qaK  
adjustment mechanism 调整机制 dy#dug6j  
adjustment of loss 亏损调整 x}].lTjD  
adjustment process 调整过程；调整程序 Ga"$_DyM  
adjustment range 调整幅度 #*1\h=bzmW  
administered exchange rate 受管制汇率 pX*Oc6.0mu  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n"-cX)  
administration expenses 行政费用 fLxFF  
administration fee 手续费；行政费 {pm>F}Cwy  
administration in bankruptcy 破产管理 -D`*$rp,  
administration order 遗产管理令 pkM_ @K  
administrator 管理人；遗产管理人 sq\oatMw[  
administrator of the estate 遗产管理人 9=K=gfZ  
admission of debt 债项承认书 1j9.Q;9  
admission of proof 接纳债权证明 8lT.2H  
advance 放贷款项；垫付款项；预支款项；预付款项 KPs5? X  
advance account 暂支帐目；预付款帐户 "#qyX[\  
advance compensation 预付补偿金 9^c\$"2B  
advance from shareholder 股东垫款 q_ykB8Ensa  
advance pending reimbursement 预支以待日后付还 %, XyhS5[o  
advanced economy 先进经济体系 RiIJ#:6+^I  
advancement 预付；预付财产 Yhb=^)@))  
advances warrant 垫款令
)CSb\  
advancing 贷出 NUX0=(k  
adverse balance 逆差 d/j$_NQ&!  
adverse exchange 逆汇 Yq $(Ex  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?sdVd  
advice for collection 托收通知书 K\`L>B. 1  
advice of drawing 提款通知书；汇票通知书 L/_OgL]YdI  
advice of payment 付款通知 C
;y3?+6P$  
Advisory Committee [Securities and Futures Commission] JD^(L~n]  
谘询委员会〔证券及期货事务监察委员会〕 3;u*_ ]N_  
Advisory Committee on Diversification 经济多元化谘询委员会 ?R&,1~h  
affidavit 誓章；遗产申报誓章 A_muuOIcI  
affidavit of no receipt 述明无收款的誓章 1t WKH  
affiliate 联号；联营公司；附属公司 2fu|X#R  
affiliated company 附属公司；联号；联营公司 f|cd_?|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^^qB=N[';  
affordability 负担能力 a<B[~J4i  
African Development Bank [AfDB] 非洲开发银行 Ayadvi(@P  
after-acquired property 事后取得的财产 ~B'
K_#  
after-hours dealing 市后交易 L6fc_Mo.EE  
after-tax profit 税后盈利；税后利润；税后溢利 7q<I7Wt  
agency agreement 代理协议 Ec y|l;  
agency expenses 代理机构的开支 Em N0K'x  
agency fee 代理费 6'3@/.  
Agency Law 《代理法》 ]s?BwLU6  
agent 代理人；承销人 BQ2EDy=}6  
agent of company 公司代理人 @kK${  
agent's fee 代理人费；经纪费 ^,]'Ut  
aggregate 总计；总数；总体数字 j{?,nJdQ  
aggregate amount 总款额；总额 WoHFt*e2  
aggregate assets and liabilities 总体资产与负债 UN>!#Ji:$  
aggregate at constant price 按固定价格计算的总体数字 oe}nrkmb  
aggregate demand 总需求 "gADHt=MIR  
aggregate gross position 总持仓量 %3M(!X:[  
aggregate limit 总限额 8zP{Cmm  
aggregate of salaries tax 合计薪俸税 4\H:^U&  
aggregate performance 总体表现；总体业绩 ({ads_l  
aggregate supply 总体供应 rR@ t5  
aggregate surplus 总盈余 Z"<aS&GH  
aggregate total 整体总额 US A!N  
aggregate value 总值；合计价值 aL$m  
aggregated basis 合计基准 =W"BfG  
aggregated net chargeable income 合计应课税入息实额 3P-qLbJ  
aggregation 合并计算；合计；总和 #"&h'V  
aggregation of incomes of husband and wife 夫妇入息合并计算 /-Y*V*E  
aggregation of property 财产的总和 b*S:wfw  
agio 差价；贴水 ))^rk6  
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》 $=uyZTYF)}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment AmNmhcN  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 T%A45BE V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment M)C.bo{p  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 r+-KrO'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment R| [mp%Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ~gQ$etPd  
agreement for a settlement 授产协议 Kf2Ob1  
agreement for assignment 转让协议 ) E.KB6  
agreement for sale 售卖协议；买卖协议 ^UHt1[  
agreement for sale and purchase 买卖协议 Dk
sSD
 
agreement for the payment of interest 支付利息协议 1A"h!;0  
agreement for the repayment of money 还款协议 xa#0y  
agreement of reinsurance 再保险协议 lp3 A B  
Agricultural Bank of China 中国农业银行 -bJht  
air passenger departure tax 飞机乘客离境税 AD^9?Z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >MZWm6M8  
airport tax 机场税 /( %Q  
alcohol duty 酒精税 (NK
$2A/p  
alienation 让与；让渡；转让 2mN>7Tj:  
alimony 生活费；赡养费 ?3~]H 
 
All Ordinaries Index [AOI] 所有普通股指数 25]Mi2_
 
all risks 全险；综合险 DP**pf%j  
All Sales Record for Stock Market 《股票市场成交报告》 W8+Daw1Nr  
Allied Capital Resources Limited 新联财务有限公司 flDe*F^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 l&2A]5C  
allocation letter 拨款信件 $BKGPGmh  
allocation of fund 分配款项；预留款项 [<`K%1GQ  
allocation of profit 利润分配；溢利分配 F!OVx<  
allocation warrant 拨款令 ykcW>h  
allotment 分配；配股 I)Y ^_&=  
allotment notice 股份配售通知；配股通知 m|
!R/,>S4  
allotment of shares 股份分配 .^j6  
allowable 可获宽免；免税的 %>Z;/j|#r  
allowable business loss 可扣除的营业亏损 !N:!x[5  
allowable expenses 可扣税的支出 }la\?I  
allowance 免税额；津贴；备抵；准备金 J4 [7*v  
allowance for debts 债项的免税额 I:l<t*  
allowance for depreciation by wear and tear 耗损折旧免税额 <+@?V$&  
allowance for funeral expenses 殡殓费的免税额 mpfc2>6Il.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 SQx%CcW9d  
allowance for repairs and outgoings 修葺及支出方面的免税额 ; mnV)8:F  
allowance to debtor 给债务人的津贴 9[K".VeT]  
alteration of capital 资本更改 6p`AdDV  
alternate trustee 候补受托人 \cmt'b  
amalgamation 合并 $/^DY&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )cOw9&#s  
ambit of charges 征税范围；收费范围 /.{4 KW5  
amended valuation 经修订的估值 `t_S uZ`V  
American Commodities Exchange 美国商品交易所 <?UbzT7X  
American Express Bank Limited 美国运通银行 Im7<\ b@  
American Stock Exchange 美国证券交易所 |hms'n0  
amortization 摊销 _Kdqa%L !  
amount due from banks 存放银行同业的款项 h
?E[28QB  
amount due from banks abroad 存放海外银行同业的款项 hbm%{*d  
amount due from holding companies 控股公司欠款 !]AM#LJ

 
amount due from local banks 存放本港银行同业的款项 
{"|P  
amount due to banks 银行同业的存款 6[fpe  
amount due to banks abroad 海外银行同业的存款 j9"uxw@  
amount due to holding companies 控股公司存款 l_tr,3_w  
amount due to local banks 本港银行同业的存款 R~OameRR  
amount due to outport banks 外埠银行同业的存款 Za68V/Vj  
amount for note issue 发行纸币的款额 LVNq@,s  
amount of bond 担保契据的款额 *Kj*|>)  
amount of consideration 代价款额 ~\_aT2j0  
amount of contribution 供款数额 +oa\'.~?  
amount of indebtedness 负债款额 9gP-//L@  
amount of principal of the loan 贷款本金额 gB/4ro8  
amount of rates chargeable 应征差饷数额 NAd|n+[d  
amount of share capital 股本额 cQ(zBf  
amount of sums assured 承保款额 4q sIJJ[.  
amount of variation 变动幅度 d%1Tv1={  
amount of vote 拨款数额 ~ [L4,q  
amount payable 应付款额 $|+q9o\  
amount receivable 应收款额 zbQ-l1E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *J^l r"%c  
analysis 分析 fZ8%Z   
ancillary risk 附属风险 k#mQLv  
annual account 周年帐目；周年帐目报表；年度决算；年结 )~/;Xl#b-  
annual accounting date 年结日期 wdS4iQD  
annual allowance 每年免税额；年积金；年度津贴；年津 5(BB`)  
annual balance 年度余额 _}MO.&Y  
annual disposable income 每年可动用收入 =!}n .  
annual estimates 周年预算 hP1}Do  
annual fee 年费 ;',hwo_LBf  
annual general meeting 周年大会 R@*mMWW,  
annual growth rate 年增率；每年增长率 D7q%rO|F'  
annual long-term supplement 长期个案每年补助金 g\9I&z~?  
annual pensionable emolument 可供计算退休金的年薪 p4l^b[p  
annual report 年报 M"cB6{st[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }dnO
7K  
annual return 周年报表；周年申报表；每年报税表格 :[icd2JCw]  
Annual Return Rules 《周年报表规则》 fTQ_miAlP  
annual review of consumer prices 每年消费物价回顾 ;. jnRPo";  
annual roll-forward basis 逐年延展方式 VI83 3  
annual salary 年薪 zadn`B#2  
annual statement 年度报表；年度决算表 dnRS$$9#  
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 SvR:tyF  
annuitant 年金受益人 =W+ h.?  
annuity 年金 <'s_3AC  
annuity contract 年金合约 l#40VHa?S  
annuity on human life 人寿年金 BS-nny
  
antecedent debt 先前的债项 5R^e  
ante-dated cheque 倒填日期支票 CM$q{;y  
anticipated expenditure 预期开支 : ?K}.Kb  
anticipated net profit 预期纯利 luA k$Es  
anticipated revenue 预期收入 Kob i!  
anti-inflation measure 反通货膨胀措施 oW0A8_|9  
anti-inflationary stance 反通货膨胀立场 |%wgux`z  
apparent deficit 表面赤字 ^]nnvvp  
apparent financial solvency 表面偿债能力 +rT%C&ze  
apparent partner 表面合伙人 g&z)y  
application for personal assessment 个人入息课税申请书 )-2sk@y  
application of fund 资金应用 <i~O0f]  
application to release as liquidator and to destruct the books of accounts and documents 4J#F;#iA  
申请免除清盘人职务及毁灭帐簿与文件 h8R3N?S3#  
appointed actuary 委任精算师 CcF$?07 i  
appointed auditor 委任核数师；委任审计师 m 2tw[6M  
appointed trustee 委任的受托人 a/})X[2  
appointer 委任人
5U%J,W  
apportioned pro rata 按比例分摊 n^} -k'l  
apportionment 分配；分摊 !Q-h#']~L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w$ zX.;s  
apportionment formula 分摊方程式 %[1\d)  
apportionment of estate duty 遗产税的分摊 gmCW__oR  
appraisal 估价；评估 96L-bBtyY  
appreciable growth 可观增长 ,tt .oF|  
appreciable impact 显着影响 7'c ;$~  
appreciable increase 可观增长 i=m5M
]Ef  
appreciation 增值；升值 B8XW+U  
appreciation against other currencies 相对其他货币升值 "c0I2wq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~&zrDj~FI  
appreciation tax 增值税 C*+gQeK  
appropriation 拨款；拨用；拨付 &E{CQ#k  
appropriation account 拨款帐目 nFRU-D$7  
Appropriation Bill 拨款法案 4*j6~  
appropriation-in-aid system 补助拨款办法 O)0}yF$0  
approved assets 核准资产 }6Ut7J]a|  
approved basket stock 认可一篮子证券 <)hA?3J  
approved budget 核准预算 bOEO2v'cQ  
approved charitable donation 认可慈善捐款 W^a-K  
approved charitable institution 认可慈善机构 cRR[ci34k  
approved currency 核准货币；认可货币 $)HD`E  
approved estimates 核准预算 uX.^z
g]}%  
approved estimates of expenditure 核准开支预算 |4$.mb.  
approved overseas insurer 核准海外保险人 pKxsK^O5[  
approved overseas trust company 核准海外信托公司 > whcZ.8  
approved pooled investment fund 核准汇集投资基金 l**gM  
approved provident fund scheme 认可公积金计划 5%qq#;[n  
approved provision 核准拨款 u[{j;l(  
approved redeemable share 核准可赎回股份 >MTrq%.  
approved regional stock 认可地区性证券 A`'k5uG  
approved retirement scheme 认可退休金计划 {7'Evfn)  
approved subordinated loan 核准附属贷款 |S0w>VH>  
arbitrage 套戥；套汇；套利 \ oY/hT_  
arbitrageur 套戥者；套汇者 (6y[,lYH  
arbitrary amount 临时款项 uwL^Tq}Yh  
arrangement 措施；安排；协定 mp!S<m  
arrears 欠款 S7B7'[ru  
arrears of pay 欠付薪酬 GiZv0>*
x  
arrears of revenue 逾期未收税款；逾期未收的帐项 Mr0<b?I  
articles of association 组织章程；组织细则；组织章程细则 <W>T!;4!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;+Dq3NE  
ascertainment of profit 确定利润 As}eI!  
"Asia Clear" “亚洲结算系统” ?Iin/<y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 O(R1D/A[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 TR<M3,RG#%  
Asian Development Fund [ADF] 亚洲发展基金 |;(95  
Asian dollar bond 亚洲美元债券 P&>!B,f  
Asian dollar market 亚洲美元市场 q&DM*!Jq  
Asian dollar rate 亚洲美元利率 wV604eO(  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 N4[`pXM6
 
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .jXD0~N8q  
asked price 沽盘；喊价；索价；卖方报价 Kl Kk?6>  
assessable income 应评税入息 @QN(ouqQ  
assessable loss 应评税亏损 A_y]6~Mu?~  
assessable profit 应评税利润 Nf]h8d~  
assessable value 应评税值 [$Dzf<0  
assessed profit 估定利润 /e:kBjysJ  
assessed value 经评估价值 |]Eli%mNe  
assessment 评税；评定；估价；评税单 F3?PlH:Y  
assessment number 评税编号；估价编号 kS7`g A  
assessment of additional tax 补加税评税 QX`T-)T e  
assessment of performance 业绩评估；实绩评价 nxjP4d>  
Assessor 评税主任 TQ,KPf$0U  
asset price bubbles 资产价格泡沫 |zkZF|-  
asset-backed securities 具资产保证的证券 ? PI2X.6  
assets accretion 资产增值 }fV+Kd$CB  
assets and liabilities 资产与负债 fi,h`mdT?  
assets betterment statement 资产递增表；资产改进表 JK/gq}c  
assets lending 实物放款；有抵押贷款 9n#lDL O  
assets of the company passing on the death 死者去世时转移的公司资产 *QGyF`Go{  
assets pledged as security for liabilities 用作负债抵押的资产 HM]mOmL90N  
assets portfolio 资产投资组合 RPB%6z$  
assets price 资产价格 t:O"t G  
assets quality 资产质素 Y'{F^VxA/  
assets realization 资产变现 W"v"mjYud  
assets refinancing arrangement 资产再集资安排  z@8W  
assets securitization 资产证券化 /$U<S"  
assets situated outside Hong Kong 在香港以外地方的资产 <2V:tj)?P  
assets stripping 削减资产；拆卖资产 fvi8+3A&  
assets value 资产值 A<U9$"j9J  
assignee 承让人 F1q6 3  
assignment 转让；转让书；转让契 tk
X?iqKQ  
assignment of interest 权益转让 obz|*1M?  
assignment of letters patent and trade mark 专利证书及商标转让 W\pO`FL  
assignment of property 物业转让；物业转让书 m<e_Z~^G  
assignment right 转让权 ~PtIq.BY  
assignor 转让人 @2;/-,4O  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 fP KFU  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 bzWWW^kNL  
associate member 附属会员 %B~@wcI)W  
associated body corporate 相联法人团体 ~-tKMc).X  
associated company 相联公司；联属公司 1EemVZdY  
associated corporation 相联法团 +B&,$ceyaJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] '* eeup  
公认会计师公会〔英国〕 b6?&h:{k  
Association of Futures Exchange Brokers 香港期货经纪协会 (MGYX_rD  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 i",7<01  
association of underwriters 承保人组织 8W2oGL6  
assumption of control 接管 /wX5>^  
assurance 担保；保险；转易；转易书 Rn
_FYP  
assurance of interest 权益的转易 BW
x=Q  
at 19XX price 按一九ＸＸ年价格计算 6%B)  
at a discount 按赔价计算；按贴水价格计算；打折扣 ):-Ub4A\  
at a premium 按溢价计算；按升水价格计算 u Wxl\+_i  
at call 通知付款；按通知 mHF?t.y  
at constant market price 按固定市价计算 /Y`u4G()  
at constant price 按固定价格计算 '/'dg5bfV  
at cost 按成本计算 !zQbF&>  
at current market price 按当时市价计算；按现时市价计算 hd1aNaF-  
at current price 按当时价格计算；按现时价格计算 P^57a?[`  
at factor cost 按要素成本计算；按生产要素成本计算 ' 4.T1i,  
at money-of-the-day price 按付款当日价格计算 f 0r?cZ  
at or better 按指定或较佳价位〔买卖指令〕 AF\gB2^  
at par 按面值计算；平价 Fnc MIzp  
at sight 见票即付 G@+R!IG  
at the close 按收市盘 ZZ324UuATX  
at the opening 按开市盘 gZ>) S@  
attestation 见证；见证条款 [J8;V|v  
at-the-money option 平价期权 045_0+r"@  
attorney 受权人；受托代表人 IBz)3gj J  
attornment 新拥有人承认书 z(n Ba]^[F  
attributable profit 可归属利润 F#)@ c  
attributable share value 可归属股份价值 UBWUq  
Auckland Stock Exchange 奥克兰证券交易所 fZavZ\qU  
auction 拍卖 P
47x-;  
auctioneer 拍卖商 eXAJ%^iD  
audit 审计；核数 Q#5~"C  
Audit Commission 审计署 6FkBb!ASk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #SX-Y)> 1@  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ez14f$cJ+  
audit review 帐目审查 mMw--Gc?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ECk* H  
audited account 审计帐目；经审计的帐目 #D
p]S,e  
audited annual account 经审计的周年帐目 K"jS,a?s 6  
audited balance sheet 经审计的资产负债表 P$zhMnAAN  
auditor 核数师；核数主任；审计师 hf\/2Vl  
auditor's certificate 核数师证明书；审计师证明书 LDY3Ya`6m  
auditor's report 核数师报告；审计师报告 hjq@.5  
Aussie bond 澳元债券 Z 5 Xis"j  
austerity budget 紧缩预算 d:#z{V_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `t#9 yN  
Australia All Ordinaries Index 澳洲所有普通股票指数 9UCA&n  
Australian Dollar [AUD] 澳元 %W^Zob  
Australian Options Market 澳大利亚期权市场 ?k^~qlye  
Australian Securities Commission 澳洲证券事务监察委员会 b8LA|#]i  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4x-
K0  
Australian Stock Exchange 澳大利亚证券交易所 yVe<+Z\7  
Austrian Schilling [ATS] 奥地利先令 >0JCu^9  
authentication 认证；鉴证 ;R]~9Aan  
authority to purchase 委托购买证；委购书 k`BS{,=  
authorization 认可；核准；授权；授权书 _t>[gB,  
authorization by direction 指示授权 l\WN  
authorization by instruction 指令授权 3}lIY7O  
authorization by warrant 令状授权 V-9\@'gc  
authorization of unit trust 单位信托的认可 .dsB\C  
authorized agent 指定代理人 UaB2vuL*=  
authorized capital 法定资本 j@R"AP}  
authorized clerk 出市员 oFKTBH:I  
authorized dealer 认可交易商 g&rz*)
|/  
authorized financial institution 认可财务机构 TPn#cIPG  
authorized fund 认可基金 Ps
M8J  
authorized fund house 获授权的基金公司；认可基金公司 yRR[M@Y  
authorized institution 认可机构 9v/=o`J#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t=fr`|!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 e F)my  
authorized insurer 获授权保险人；获认可承保人 P9)L1l<3I  
authorized investment 特准投资项目 ~?:>=x  
authorized person 获授权人 V8rS~'{\  
authorized representative 获授权代表 "(mF5BE-E  
authorized share capital 法定股本 `<-/e%8  
automated quotation system 自动报价系统 *!9=?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] S1#5oy2  
自动交易系统〔香港期货交易所有限公司〕 c8Nl$|B  
automatic adjustment mechanism 自动调整机制 Nw '$r  
automatic adjustment system 自动调整系统 ioUO0  
Automatic Clearing House 自动票据交换所 P4:Zy;$v!  
automatic exchange rates accumulation system 自动化汇率累集系统 0),fY(D2T  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 DWS#q|j`"  
automatic teller machine [ATM] 自动柜员机 B,]
AfH  
autopay 自动转帐 +g;{c+Kw:  
available assets 可用资产 LIll@2[  
available fiscal reserve 现存财政储备 F!g;}_s9  
available profit 可用利润 P$.$M}rMv  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 &crR nv?  
average 平均；平均数；海损 QjKh#sU&  
average basic salary 平均基本薪金 2(5/#$t  
average consumer expenditure 平均消费开支；一般消费开支 eo~b]D  
average cost 平均成本 /!%?I#K{Wq  
average cost of land production 增辟土地平均成本 vX_;Y#uD  
average daily turnover 平均每日成交额 ?R_fg  
average daily wage rate 平均每日工资率 A b+qLh&?  
average expenditure pattern 平均开支模式 }tL]EW^  
average growth rate 平均增长率 kN6jX  
average net fixed assets 固定资产平均净值 ,H_d#Koa.  
average of relatives 相对价格平均数 rX0 ?m:&m  
average price 平均价格 R'pfA B|!  
average propensity to consume 平均消费倾向；一般消费倾向 <{j;']V;  
average propensity to save 平均储蓄倾向；一般储蓄倾向 OC)=KV@KE  
average rate 平均率 `I8ep=VZ  
average revenue 平均收入；平均收益 vSR5F9  
average stock 平均库存；平均存货 Z3U%Afl2{  
average yearly rent 平均年租 3WpQzuHPT  
avoidance of double taxation 避免双重课税 5uV_Pkb?8  
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 I>q!co9n  
UXh%DOq   
给你加分了