一些有用的会计术语(也不知道发的地方对不对)A

A: :!3P4?a  
A share Ａ股；甲类股份 EqOB 0\  
abatement of tax 减税；减扣免税额 '- Z4GcL  
ABN AMRO Bank N.V. 荷兰银行 ^m5{:\ Xk  
above-the-line expenditure 线上项目支出；经常预算支出 NoPM!.RU{  
above-the-line receipt 线上项目收入；经常预算收入 ftK.jj1:  
ABSA Asia Limited 南非联合亚洲有限公司 C&"8A\we  
absolute change 绝对数值变更 wo?C7,-x  
absolute expenditure 实际开支 r*WdD/r|  
absolute guideline figure 绝对准则数字 pHWol!  
absolute interest 绝对权益 T*$uc,  
absolute order of discharge 绝对破产解除令 FMR0?\jnT  
absolute profit margin 绝对利润幅度 '2%hc\P6P  
absolute value 实值；绝对值 s_RYYaM  
absolutely vested interest 绝对既得权益 5uu{f&?u)  
absorbed cost 已吸收成本；已分摊成本 D]4?
UL  
absorption 吸收；分摊；合并 )>=`[$D1t  
absorption rate 吸收率；摊配率；分摊率 atPf527\`  
ACB Finance Limited 亚洲商业财务有限公司 <q_H 3|  
acceptable form of reciprocity 合理的互惠条件 -,Q<*)q{  
acceptable rate 适当利率；适当汇率 yLI=&7/e@  
acceptance agreement 承兑协议 Muarryh}  
acceptance for honour 参加承兑 fA|'}(kH  
acceptor 承兑人；接受人；受票人 S;CT:kG6Y{  
acceptor for honour 参加承兑人 Tvk=NJ  
accident insurance 意外保险 0wOgQ
n  
Accident Insurance Association of Hong Kong 香港意外保险公会 Qi[T!1  
accident insurance scheme 意外保险计划 p4t(xm2T  
accident year basis 意外年度基准 0}aJCJ9sx=  
accommodation 通融；贷款 BURiLEYZl  
accommodation bill 通融票据；空头票据 ?lbX.+  
accommodation party 汇票代发人 u_mm*o~)g  
account balance 帐户余额；帐户结余 k5<lkC2z  
account book 帐簿 h; {?z  
account collected in advance 预收款项 !4 6^}3  
account current book 往来帐簿 #{N#yReh  
account of after-acquired property 事后取得的财产报告 Wqy8ZgSC  
account of defaulter 拖欠帐目 ==IL63  
account payable 应付帐款 gAR];(*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !WbQ`]uN/#  
account receivable 应收帐款 <KJ18/  
account receivable report 应收帐款报表 q.MM|;_u`  
account statement 结单；帐单；会计财务报表 |4dNi1{Zd  
account title 帐户名称；会计科目 uV;Z  
accountant's report 会计师报告 K<N0%c~  
Accountant's Report Rules 会计师报告规则 !WDdq_n*v  
accounting and auditing procedure 会计与审计程序；会计与核数程序
CIV6Qe"<  
Accounting Arrangements 《会计安排》 1a%*X UT  
accounting basis 会计基础 @89mj{  
accounting by Official Receiver 破产管理署署长呈交的帐目 &M<431y  
Accounting Circular 《会计通告》 } 1c5#Ym  
accounting class 会计类别 #Xsby  
accounting date 记帐日期；会计结算日期 r
vOR[
T
>  
accounting for money 款项核算 _)^(-}(_D  
Accounting Officer 会计主任 4CNK ]2  
accounting period 会计报告期；会计期 #He:p$43  
accounting policy 会计政策；会计方针 iPE-j#|  
accounting practice 会计惯例 0
E++  
accounting principle 会计准则 -[+FVvS  
accounting record 会计记录 zu*h9}  
accounting report 会计报告 LV9\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ULsz<Hj  
Accounting Society of China 中国会计学会 D b(a;o   
accounting statement 会计报表 M8 ++JI  
accounting system 会计制度；会计系统 {_Wtk@  
accounting transaction 会计事项；帐务交易 =L&_6lb  
accounting treatment 会计处理 Xr':/Qjf  
accounting year 会计年度 mB_ba1r  
accretion 增值；添加 $z` jR*  
accrual 应计项目；应累算数目 @ /c{gD  
accrual basis 应计制；权责发生制 c*LnLK/m  
accrual basis accounting 应计制会计；权责发生制会计 $k}+,tHtJO  
accrue 应累算；应计 i"_JF-IbN  
accrued benefit 应累算利益 MJ>(HJY6?%  
accrued charges 应计费用 23+>K  
accrued cumulative preference share dividend 应累算的累积优先股股息 XjL( V1  
accrued expenses 应累算费用 %#|S  
accrued interest payable 应付利息；应计未付利息 -Xx,"[sN\w  
accrued interest receivable 应收利息；应计未收利息 Be?mIwc_g  
accrued right 累算权益 qOkw6jfluh  
accruing profit 应累算的利润 drF"kTD"7  
accumulated fiscal reserve 累积财政储备 D|UDLaz~  
accumulated profit 累积利润；滚存溢利 g"<kj"  
accumulated reserve 累积储备 W5sVQ`S-  
accumulation of surplus income 累积收益盈余 hZ$* sf  
acquired assets 既得资产 MQp1j:CK  
acquisition 收购；购置；取得 oSE'-8(  
acquisition cost 购置成本 .bew,92  
acquisition expenses 购置费用 %lEPFp  
acquisition of 100% interest 收购全部股权 9KCnitU  
acquisition of control 取得控制权 4}96|2L5  
acquisition of fixed assets 购置固定资产 0(0Ep(Vj  
acquisition of shell “买壳” 0wxQ,PI1'  
acquisition price 收购价 `5h$@  
act of God 天灾 Qb9) 1  
acting partner 执事合伙人 &>sG xK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Z=n& fsE  
active partner 积极参与的合伙人 m;8_A|$A  
active trading 交投活跃 MI<hShc\  
actual circulation 实际流通 iZ)7%R?5  
actual cost 实际成本 wgfn:LR  
actual expenditure 实际开支；实际支出 L"#Tas\5  
actual income 实际入息；实际收入；实际收益 7dN]OUdi  
actual market 现货市场 +)Z,%\)Z  
actual price 现货价；实际价格 b(K.p?bt  
actual profit 实际利润 c]&(h L  
actual quotation 实盘；实际价位；实际报价 hg=\L5R  
actual year basis 按实际年度计算 9?l( }S`  
actuals 实货 H=7d
p%b"  
actuarial investigation 精算调查 #P18vK5  
actuarial principle 精算原则 ^#XxqVdPk  
actuarial report 精算师报告 &#`d8}3D  
Actuarial Society of Hong Kong 香港精算学会 d$b{KyUA  
actuarial valuation 精算师估值 gXs@FhR0  
actuary 精算师 ;%Jp@'46  
ad referendum agreement 暂定协议；有待覆核的协定 d.2   
ad valorem duty 从价税；按值征税 2>?GD@GE  
ad valorem duty system 从价税制 ^:LF  
ad valorem fee 从价费 Po93&qE  
ad valorem tariff 从价关税 B% BO  
additional allowance 额外免税额 ml\7JW6Rx  
additional amount for unexpired risk 未过期风险的额外款额 rDm>R
m=  
additional assessable profit 补加应评税利润 >aN@)=h}  
additional assessment 补加评税 Pbd#Fu;  
additional commitment 额外承担
Oj~k1+*  
additional commitment vote 额外承担拨款 ApjLY58=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 E=HS'XKu[K  
additional dependent parent allowance 供养父母额外免税额 ]qhVxeUm  
additional provision 额外拨款 Xgr|~(^  
additional stamp duty 附加印花税 CK'Cf{S  
additional tax 补加税罚款；补加税款 +1F@vag7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !Wn'Ae9  
adjudged bankrupt 被裁定破产 RSzp-sKB  
adjudicated bankrupt 裁定破产人 CA[k$Sw*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 F_\\n#bv  
adjudication of bankruptcy 裁定破产；宣告破产 st/Tb/  
adjudication of insolvency 裁定无力偿还债务 Ay"x<JB{U2  
adjusted actual 经调整的实数；调整后的实数 )<IbQH|_  
adjusted current assets 经调整的流动资产；调整后的流动资产 K,+`td#  
adjusted figure 经调整的数字；调整后的数额 ;,@3bu>r  
adjusted liabilities 经调整的负债；调整后的负债 (#\3XBG  
adjusted loss 经调整的亏损；调整后的亏损 UU$ +DL  
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 *!'00fv  
adjusted profit 经调整的利润；调整后的利润 S7~yRIjB  
adjusted surplus 经调整的盈余额；调整后的盈余额 >3 qy'lm  
adjusted value 经调整的价值；调整后的价值 K31Fp;K  
adjustment 调整；修订；理算〔保险〕 ' G)Wy|*  
adjustment centre 调剂中心 ~sMn/T*fv  
adjustment lag 调整过程的时间差距；调整时差  2Np9*[C  
adjustment mechanism 调整机制 qd!$nr  
adjustment of loss 亏损调整 $P4hNb  
adjustment process 调整过程；调整程序 ax'Dp{Q  
adjustment range 调整幅度 kX5v!pm[  
administered exchange rate 受管制汇率 in(n[K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {K_YW  
administration expenses 行政费用 >d#B149  
administration fee 手续费；行政费 pr@8PD2%  
administration in bankruptcy 破产管理 h#;fBQ]   
administration order 遗产管理令 $?wX*  
administrator 管理人；遗产管理人 {lx^57v  
administrator of the estate 遗产管理人 gHYYxhW$  
admission of debt 债项承认书 s:wLEj+  
admission of proof 接纳债权证明 +%
'0;  
advance 放贷款项；垫付款项；预支款项；预付款项 z}u  
advance account 暂支帐目；预付款帐户 7Q
Q1oPV  
advance compensation 预付补偿金 /!jn$4fd:  
advance from shareholder 股东垫款 l$)pCo  
advance pending reimbursement 预支以待日后付还 e?RHf_d3T-  
advanced economy 先进经济体系 l.>QO ;  
advancement 预付；预付财产 ]*I&104{  
advances warrant 垫款令 cnhYrX^  
advancing 贷出 |]\qI  
adverse balance 逆差 |CStw"Fog  
adverse exchange 逆汇 RHVMlMX  
advertisement addressed to shareholders 在报章刊登的致股东通告 Ler9~}\D  
advice for collection 托收通知书 Ex
Y ~.  
advice of drawing 提款通知书；汇票通知书 w9i1ag  
advice of payment 付款通知 SijCE~P  
Advisory Committee [Securities and Futures Commission] o5. q  
谘询委员会〔证券及期货事务监察委员会〕 Ql [=  
Advisory Committee on Diversification 经济多元化谘询委员会 "sL#)<%  
affidavit 誓章；遗产申报誓章 YujhpJ<  
affidavit of no receipt 述明无收款的誓章 eX;"kO  
affiliate 联号；联营公司；附属公司 H[!by)H  
affiliated company 附属公司；联号；联营公司 a;([L8^7$l  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Y 1LE.{  
affordability 负担能力 M)Ogb'@#  
African Development Bank [AfDB] 非洲开发银行 Y~fds#y0  
after-acquired property 事后取得的财产 fu\M2
"e  
after-hours dealing 市后交易 #}e)*(  
after-tax profit 税后盈利；税后利润；税后溢利 Gi ZyC  
agency agreement 代理协议 gQ
,PG  
agency expenses 代理机构的开支 WAkKbqJV  
agency fee 代理费 Sf lHSMFw  
Agency Law 《代理法》 q31swP  
agent 代理人；承销人 k((_~<$2K  
agent of company 公司代理人 sh E>gTe  
agent's fee 代理人费；经纪费 o D:
?fs]  
aggregate 总计；总数；总体数字 4K)P Yk  
aggregate amount 总款额；总额 ?w /tq!  
aggregate assets and liabilities 总体资产与负债 0j_`7<,:  
aggregate at constant price 按固定价格计算的总体数字 <Cn-MOoM  
aggregate demand 总需求 W}a&L  
aggregate gross position 总持仓量 v7xc01x  
aggregate limit 总限额 co@Q   
aggregate of salaries tax 合计薪俸税 vYrqZie<  
aggregate performance 总体表现；总体业绩 o;
_v'  
aggregate supply 总体供应 ^5j9WV  
aggregate surplus 总盈余 A$[@AY$MI  
aggregate total 整体总额 k+&LOb7  
aggregate value 总值；合计价值 PgxD?Oi8  
aggregated basis 合计基准 D]Bvjh  
aggregated net chargeable income 合计应课税入息实额 /nGsl<  
aggregation 合并计算；合计；总和 wM_k D  
aggregation of incomes of husband and wife 夫妇入息合并计算 JEs?Rm1^.  
aggregation of property 财产的总和 |f?tyQ  
agio 差价；贴水 bC)diC  
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》 JX`+b  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment cZ%weQa#N)  
《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》 ?psvhB{O  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Rco#?'  
《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》 s?7g3H5#0k  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^szCf|SM  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 P*)}ENY  
agreement for a settlement 授产协议 #3\F<AJ<VB  
agreement for assignment 转让协议 ixE72bX  
agreement for sale 售卖协议；买卖协议 3-Xum*)Y  
agreement for sale and purchase 买卖协议 H'&x
4[J:  
agreement for the payment of interest 支付利息协议 /mo
4Q?^  
agreement for the repayment of money 还款协议 D CcM~  
agreement of reinsurance 再保险协议 aOA;"jR1  
Agricultural Bank of China 中国农业银行 q.g<gu]  
air passenger departure tax 飞机乘客离境税 -[".km  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3a"4Fn  
airport tax 机场税 ^
CDQ75tR  
alcohol duty 酒精税 59FAhEg  
alienation 让与；让渡；转让 xQ-]Iw5  
alimony 生活费；赡养费 0[H'l",~  
All Ordinaries Index [AOI] 所有普通股指数 v<HhB.t.  
all risks 全险；综合险 Wg3y y8vIW  
All Sales Record for Stock Market 《股票市场成交报告》 #Bj.#5  
Allied Capital Resources Limited 新联财务有限公司 fnN"a Z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 v\'Eo*4  
allocation letter 拨款信件 b(wW;C'#0p  
allocation of fund 分配款项；预留款项 4S`2")V  
allocation of profit 利润分配；溢利分配 h%8[];*DpN  
allocation warrant 拨款令 hg/G7Ur"  
allotment 分配；配股  ?;ZTJ  
allotment notice 股份配售通知；配股通知 -WWa`,:  
allotment of shares 股份分配 f-E]!\Pg  
allowable 可获宽免；免税的 Pe6MDWR  
allowable business loss 可扣除的营业亏损 MRMswNQ  
allowable expenses 可扣税的支出 %V%*0S|U  
allowance 免税额；津贴；备抵；准备金 D'$ki[{,  
allowance for debts 债项的免税额 CE=&ZHt9  
allowance for depreciation by wear and tear 耗损折旧免税额 d OQU#5  
allowance for funeral expenses 殡殓费的免税额 e23}'qb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7q&Ru|T33  
allowance for repairs and outgoings 修葺及支出方面的免税额 LBh|4S$
K  
allowance to debtor 给债务人的津贴 Z@nWx]iz  
alteration of capital 资本更改 Eaf6rjD  
alternate trustee 候补受托人 &^=6W3RD  
amalgamation 合并 <5%x3e"7u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 66NJ&ac  
ambit of charges 征税范围；收费范围 JS]6jUB<B  
amended valuation 经修订的估值 t:B~P,r  
American Commodities Exchange 美国商品交易所 a/A$ MXZ_  
American Express Bank Limited 美国运通银行 'H+H4(  
American Stock Exchange 美国证券交易所 b_+dNoB  
amortization 摊销 ;7Cb!v1
 
amount due from banks 存放银行同业的款项 4
E/Q+^?  
amount due from banks abroad 存放海外银行同业的款项 !ba /]A
/  
amount due from holding companies 控股公司欠款 +F=j1*'&  
amount due from local banks 存放本港银行同业的款项 e<2?O  
amount due to banks 银行同业的存款 FR"yGx#$  
amount due to banks abroad 海外银行同业的存款 D/[(}o(  
amount due to holding companies 控股公司存款 owM3Gz%?UA  
amount due to local banks 本港银行同业的存款 :y^0]In  
amount due to outport banks 外埠银行同业的存款 scZdDbL6+  
amount for note issue 发行纸币的款额 iOXxxP%#  
amount of bond 担保契据的款额 1AiqB Rs  
amount of consideration 代价款额 yxP
(|  
amount of contribution 供款数额 `"`/_al^  
amount of indebtedness 负债款额 MHar9)$}  
amount of principal of the loan 贷款本金额 Z.TYi~d/9D  
amount of rates chargeable 应征差饷数额 }q7rR:g  
amount of share capital 股本额 xXkP(^ Y  
amount of sums assured 承保款额 53=5xE= `D  
amount of variation 变动幅度 nQbF~  
amount of vote 拨款数额 *S,5  
amount payable 应付款额 b|F4E{{D^  
amount receivable 应收款额 j:ze5FA+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6vy(@z  
analysis 分析 6%?bl{pN
n  
ancillary risk 附属风险 - "`5r6  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,tqMMBwC~_  
annual accounting date 年结日期 WxO2  
annual allowance 每年免税额；年积金；年度津贴；年津 0*G =~:  
annual balance 年度余额 $3.hZx>  
annual disposable income 每年可动用收入 bWU4lPfP  
annual estimates 周年预算 vU=+  
annual fee 年费 [l"|x75-  
annual general meeting 周年大会 G- nS0Kn:  
annual growth rate 年增率；每年增长率 $d\]s]}`  
annual long-term supplement 长期个案每年补助金 tgeX~.  
annual pensionable emolument 可供计算退休金的年薪 {-?^j{O0.  
annual report 年报 a;@
G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :K J#_y\rt  
annual return 周年报表；周年申报表；每年报税表格 ,n)f=q*%  
Annual Return Rules 《周年报表规则》 ;QZ}$8D6Q  
annual review of consumer prices 每年消费物价回顾 MC=pN(l  
annual roll-forward basis 逐年延展方式 _OR@
S%$  
annual salary 年薪 Z|l/6L8  
annual statement 年度报表；年度决算表 ,gYbi-E  
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 ).IB{+  
annuitant 年金受益人 G!Gbg3:4e5  
annuity 年金 Rb!V{jQ  
annuity contract 年金合约 G_m$W3 zS  
annuity on human life 人寿年金 ,dyCuH!B  
antecedent debt 先前的债项 z _A]mJ  
ante-dated cheque 倒填日期支票 9:[L WT&  
anticipated expenditure 预期开支 X1LwIa>  
anticipated net profit 预期纯利 _c:}i\8R  
anticipated revenue 预期收入 |/!3N  
anti-inflation measure 反通货膨胀措施 A!x
x#+M  
anti-inflationary stance 反通货膨胀立场
Wycood*  
apparent deficit 表面赤字 =H8 LBM  
apparent financial solvency 表面偿债能力 ]|6)'L&]*s  
apparent partner 表面合伙人 l:Hm|9UZ  
application for personal assessment 个人入息课税申请书 q-t
m`t*7  
application of fund 资金应用 3fdx&}v/  
application to release as liquidator and to destruct the books of accounts and documents TAd~#jB9  
申请免除清盘人职务及毁灭帐簿与文件 @cc4]>4  
appointed actuary 委任精算师 VgB
Z@*z(x  
appointed auditor 委任核数师；委任审计师 a%FM)/oI|T  
appointed trustee 委任的受托人 4 C7z6VWg  
appointer 委任人 ]?1n-w.}r  
apportioned pro rata 按比例分摊 8l<4OgoK  
apportionment 分配；分摊 v%|S)^c?:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }hoyjzv]L  
apportionment formula 分摊方程式 SO!|wag$  
apportionment of estate duty 遗产税的分摊 z+~klv3  
appraisal 估价；评估 Of@LEEh6  
appreciable growth 可观增长 \7\7i-Vo
 
appreciable impact 显着影响 p$S\l]
 ,  
appreciable increase 可观增长 /O*4/  
appreciation 增值；升值 wr`+xYuuC=  
appreciation against other currencies 相对其他货币升值 .5s#JL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4lCEzWo[/  
appreciation tax 增值税 RkMs!M
 
appropriation 拨款；拨用；拨付 "kdmqvTHK0  
appropriation account 拨款帐目 QGq8r>  
Appropriation Bill 拨款法案 ~R+,4  
appropriation-in-aid system 补助拨款办法 B)v|A  
approved assets 核准资产 AJJa<c+j  
approved basket stock 认可一篮子证券 $eSSW+8q"  
approved budget 核准预算 ;1[a*z<l&s  
approved charitable donation 认可慈善捐款 lL<LJ :L  
approved charitable institution 认可慈善机构 hKjG/g:#G  
approved currency 核准货币；认可货币 7A=*3  
approved estimates 核准预算 gXb * zt2  
approved estimates of expenditure 核准开支预算 %@,! (  
approved overseas insurer 核准海外保险人 J? 4E Hl  
approved overseas trust company 核准海外信托公司 +9fQ YJBA  
approved pooled investment fund 核准汇集投资基金 P/ XO5`  
approved provident fund scheme 认可公积金计划 <0h,{28  
approved provision 核准拨款 <_8p6{=  
approved redeemable share 核准可赎回股份 <aRsogu"P  
approved regional stock 认可地区性证券 c|2+J:}p  
approved retirement scheme 认可退休金计划 f [DZ  
approved subordinated loan 核准附属贷款 t`!@E#VK  
arbitrage 套戥；套汇；套利 :G8:b.  
arbitrageur 套戥者；套汇者 cAQ_/>  
arbitrary amount 临时款项 25H=RTw  
arrangement 措施；安排；协定 W>'KE:!sp  
arrears 欠款 hf1h*x^J  
arrears of pay 欠付薪酬 G^W'mV$xl  
arrears of revenue 逾期未收税款；逾期未收的帐项 $ vt6~nfI  
articles of association 组织章程；组织细则；组织章程细则 o+%($p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p`=v$_]?(  
ascertainment of profit 确定利润 'u84d=*l  
"Asia Clear" “亚洲结算系统” ;/R\!E   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~R*01A
nZ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 &^hLFd7j/  
Asian Development Fund [ADF] 亚洲发展基金 ]ddTHl  
Asian dollar bond 亚洲美元债券 87ptab@  
Asian dollar market 亚洲美元市场 o @(.4+2m  
Asian dollar rate 亚洲美元利率 r=4vN=:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 dml,|k=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6Q~(ibK
x  
asked price 沽盘；喊价；索价；卖方报价 /$=<RUE  
assessable income 应评税入息 DWXHx  
assessable loss 应评税亏损 E06)&tF  
assessable profit 应评税利润 ZQI;b0C  
assessable value 应评税值 r-'CB  
assessed profit 估定利润 Lz:Q6  
assessed value 经评估价值 bqcwZ6r<  
assessment 评税；评定；估价；评税单 .qfU^AHA  
assessment number 评税编号；估价编号 y.,li<  
assessment of additional tax 补加税评税 '&<saqA  
assessment of performance 业绩评估；实绩评价 0o]T6
  
Assessor 评税主任 ZO*?02c  
asset price bubbles 资产价格泡沫 .:9XpKbt  
asset-backed securities 具资产保证的证券 'XP  
assets accretion 资产增值 \L:+k `  
assets and liabilities 资产与负债 kj]m@mS[  
assets betterment statement 资产递增表；资产改进表 eEZZ0NNe;  
assets lending 实物放款；有抵押贷款 #VU>Z|$@N  
assets of the company passing on the death 死者去世时转移的公司资产 /kc@ELl  
assets pledged as security for liabilities 用作负债抵押的资产 6vr8rJ-  
assets portfolio 资产投资组合 :P?zy|aBi  
assets price 资产价格 1{$=N2U  
assets quality 资产质素 `6FH@" |I  
assets realization 资产变现 _M)J{ {?:  
assets refinancing arrangement 资产再集资安排 [n2)6B\/  
assets securitization 资产证券化 30<3DA_P  
assets situated outside Hong Kong 在香港以外地方的资产 :)j& t>aP  
assets stripping 削减资产；拆卖资产 HzZ.q2Zz%  
assets value 资产值 7$A=|/'nSA  
assignee 承让人 :S=!]la0h  
assignment 转让；转让书；转让契 B]wfDUG  
assignment of interest 权益转让 E, ;'n  
assignment of letters patent and trade mark 专利证书及商标转让 ur JR[$p  
assignment of property 物业转让；物业转让书 2bt).gGm  
assignment right 转让权 7i0;Ss*  
assignor 转让人 &]jCoBj+_  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 (5efNugc  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (&oT6Ji  
associate member 附属会员 @q<d^]po  
associated body corporate 相联法人团体 ~4=XYYcka  
associated company 相联公司；联属公司 U!i@XA%P  
associated corporation 相联法团 @jT=SFf  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o!sHK9hvJ)  
公认会计师公会〔英国〕 3 adF) mh  
Association of Futures Exchange Brokers 香港期货经纪协会 C sx EN4  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 x>
[f+Tc  
association of underwriters 承保人组织 #/o1D^  
assumption of control 接管 Dy^A??A[E}  
assurance 担保；保险；转易；转易书 @i=_y+|d_  
assurance of interest 权益的转易 CQI\/oaO  
at 19XX price 按一九ＸＸ年价格计算 5Tiap8x+<  
at a discount 按赔价计算；按贴水价格计算；打折扣 |6T"T P  
at a premium 按溢价计算；按升水价格计算 y7-daek  
at call 通知付款；按通知 b0h>q$b  
at constant market price 按固定市价计算 1pZ[rM'}  
at constant price 按固定价格计算
Oz4yUR  
at cost 按成本计算 T~)zgu%q_  
at current market price 按当时市价计算；按现时市价计算 (F'?c1  
at current price 按当时价格计算；按现时价格计算 Mk|*=#e;  
at factor cost 按要素成本计算；按生产要素成本计算 Mq
4>Mu  
at money-of-the-day price 按付款当日价格计算 x_OZdI  
at or better 按指定或较佳价位〔买卖指令〕 xG|n7w*  
at par 按面值计算；平价 eGi|S'L'  
at sight 见票即付 k?`Q
\  
at the close 按收市盘 V u1|5  
at the opening 按开市盘 z.0!FUd  
attestation 见证；见证条款 f\c%G=y  
at-the-money option 平价期权 ?Y'r=Q{w  
attorney 受权人；受托代表人 e*hCf5=-  
attornment 新拥有人承认书 O^<\]_l  
attributable profit 可归属利润 L]QBh\  
attributable share value 可归属股份价值 M<cm]  
Auckland Stock Exchange 奥克兰证券交易所 2br~Vn0N  
auction 拍卖 Ctpc]lJ}  
auctioneer 拍卖商 "Tc[1{
eI  
audit 审计；核数 "<1-9CMl  
Audit Commission 审计署 }(v <f*7=n  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &WHK|bl  
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〕 4KZ)`KPE  
audit review 帐目审查 SS"Z>talw  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 AS]jJc^  
audited account 审计帐目；经审计的帐目 </33>Fu)  
audited annual account 经审计的周年帐目 [Ontip  
audited balance sheet 经审计的资产负债表 X:d[eAu0  
auditor 核数师；核数主任；审计师 Jec<1|  
auditor's certificate 核数师证明书；审计师证明书 q\T}jF\t  
auditor's report 核数师报告；审计师报告 THHA~;00YN  
Aussie bond 澳元债券 TTm  
austerity budget 紧缩预算 avEsX
_.
 
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Xr$hQbl5D  
Australia All Ordinaries Index 澳洲所有普通股票指数 I oFtfb[  
Australian Dollar [AUD] 澳元 6I~{~YvB"  
Australian Options Market 澳大利亚期权市场 Mp)|5<%  
Australian Securities Commission 澳洲证券事务监察委员会 'QxPQcU  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 gfmaO]  
Australian Stock Exchange 澳大利亚证券交易所 r:9H>4m  
Austrian Schilling [ATS] 奥地利先令 o>oZh1/\T,  
authentication 认证；鉴证 kq=tL@W`0}  
authority to purchase 委托购买证；委购书 0/0rWqg /  
authorization 认可；核准；授权；授权书 $-;x8O]u  
authorization by direction 指示授权 &$hT27A>k  
authorization by instruction 指令授权 Jej-b<HmQ  
authorization by warrant 令状授权 ?8aPd"x  
authorization of unit trust 单位信托的认可 ~7"6Y]  
authorized agent 指定代理人 "U%jG`q  
authorized capital 法定资本 +)QA!g$  
authorized clerk 出市员 NZ?|#53  
authorized dealer 认可交易商 6v9A7
g;4.  
authorized financial institution 认可财务机构 +Y|HO[  
authorized fund 认可基金 nO7#m~  
authorized fund house 获授权的基金公司；认可基金公司 ZeP3 Yjr3  
authorized institution 认可机构 ?jRyw(Q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +yYSp8>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1[r;  
authorized insurer 获授权保险人；获认可承保人 }^ G&n';J  
authorized investment 特准投资项目 Il,^/qvIY  
authorized person 获授权人 0&|,HK  
authorized representative 获授权代表 XG_Iq ,  
authorized share capital 法定股本 +i.b&PF'H  
automated quotation system 自动报价系统 (8/Qt\3jv  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )
XAD#GYM  
自动交易系统〔香港期货交易所有限公司〕 Pw_[{LL  
automatic adjustment mechanism 自动调整机制 /]*#+;;%  
automatic adjustment system 自动调整系统 ~'2im[f J  
Automatic Clearing House 自动票据交换所 :i_kA'dl&  
automatic exchange rates accumulation system 自动化汇率累集系统 %*wOJx  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 U?:<clh  
automatic teller machine [ATM] 自动柜员机 o4g<[X)  
autopay 自动转帐 "3Z<V8xB  
available assets 可用资产 ,0R2k `m!  
available fiscal reserve 现存财政储备 =#c?g Wb56  
available profit 可用利润 $k&}{c8P  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Z2dy|e(c  
average 平均；平均数；海损 X[ o9^<  
average basic salary 平均基本薪金 |.zotEh  
average consumer expenditure 平均消费开支；一般消费开支 -O=a"G=  
average cost 平均成本 K?o}B  
average cost of land production 增辟土地平均成本 JV#)?/a$z  
average daily turnover 平均每日成交额 'ehJr/0&g  
average daily wage rate 平均每日工资率 #e:*]A'I  
average expenditure pattern 平均开支模式 _,2P4  
average growth rate 平均增长率 hA81(JWG  
average net fixed assets 固定资产平均净值 Eb<iR)e H=  
average of relatives 相对价格平均数 cn4CK.?  
average price 平均价格 SEc3`y;j%  
average propensity to consume 平均消费倾向；一般消费倾向 i-EFq@xl  
average propensity to save 平均储蓄倾向；一般储蓄倾向 R.EA5X|_  
average rate 平均率 Y+#e| x  
average revenue 平均收入；平均收益 3T3p[q4  
average stock 平均库存；平均存货 J0U9zI4  
average yearly rent 平均年租 icf[.  
avoidance of double taxation 避免双重课税 syYg, G[  
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 B
(mxW8
y  
X?b]5?K;r  
给你加分了