一些有用的会计术语(也不知道发的地方对不对)A

A: 
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A share Ａ股；甲类股份 c0jC84*v  
abatement of tax 减税；减扣免税额 6P!M+PO  
ABN AMRO Bank N.V. 荷兰银行 mg*[,_3q33  
above-the-line expenditure 线上项目支出；经常预算支出 z.pP~he  
above-the-line receipt 线上项目收入；经常预算收入 Ssr P  
ABSA Asia Limited 南非联合亚洲有限公司 5"6Y=AuQ6  
absolute change 绝对数值变更 0AFjO)  
absolute expenditure 实际开支 >e"CpbZ'  
absolute guideline figure 绝对准则数字 Wgdij11e  
absolute interest 绝对权益 (J~n|hA2/D  
absolute order of discharge 绝对破产解除令 6`{Y#2T  
absolute profit margin 绝对利润幅度 q?{wRBVVB  
absolute value 实值；绝对值 0\Qqv7>  
absolutely vested interest 绝对既得权益 Je+z\eT!5<  
absorbed cost 已吸收成本；已分摊成本 !5Kv9P79  
absorption 吸收；分摊；合并 pl V]hu27K  
absorption rate 吸收率；摊配率；分摊率 .QzHHW4&0  
ACB Finance Limited 亚洲商业财务有限公司 *9((b;Ju  
acceptable form of reciprocity 合理的互惠条件 RpR;1ktF>  
acceptable rate 适当利率；适当汇率 QkwBw^'_5  
acceptance agreement 承兑协议 7\K=8G  
acceptance for honour 参加承兑 Dw?nf  
acceptor 承兑人；接受人；受票人 7 rOziKZ"  
acceptor for honour 参加承兑人 <`b)56v:+  
accident insurance 意外保险 X[}5hZcX  
Accident Insurance Association of Hong Kong 香港意外保险公会 uG2Hzav  
accident insurance scheme 意外保险计划 J(VJMS;_  
accident year basis 意外年度基准 uJm9h
(xq  
accommodation 通融；贷款 a}+|2k_  
accommodation bill 通融票据；空头票据 vVmoV0kGt  
accommodation party 汇票代发人 =zt@*o{F  
account balance 帐户余额；帐户结余 8AVM(d@  
account book 帐簿 *)ZDN~z7o  
account collected in advance 预收款项 -Yy,L%E]F:  
account current book 往来帐簿 ;+`t[ go  
account of after-acquired property 事后取得的财产报告 z'JtH^^Z  
account of defaulter 拖欠帐目 frk(2C8T  
account payable 应付帐款 $+)SW{7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @]t}bF]  
account receivable 应收帐款 ;zIAh[z  
account receivable report 应收帐款报表 %<DXM`Y  
account statement 结单；帐单；会计财务报表 vu;pILN  
account title 帐户名称；会计科目 Qq(/TA0$-  
accountant's report 会计师报告 hkee,PiiP  
Accountant's Report Rules 会计师报告规则 ?A;x%8}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ksT2_Ic  
Accounting Arrangements 《会计安排》 nWfOiw-t  
accounting basis 会计基础 Tz]t.]!&E  
accounting by Official Receiver 破产管理署署长呈交的帐目 yNP M-  
Accounting Circular 《会计通告》 S.aSNH<  
accounting class 会计类别 3@*J=LGhKc  
accounting date 记帐日期；会计结算日期
^i2W=A'P  
accounting for money 款项核算 *pCT34'--  
Accounting Officer 会计主任 J84Q|E  
accounting period 会计报告期；会计期 +HQX]t:Y  
accounting policy 会计政策；会计方针 lO9ML-8C1  
accounting practice 会计惯例 5\V>Sj(  
accounting principle 会计准则 (hS j4Cp  
accounting record 会计记录 Tf)qd\  
accounting report 会计报告 9sifc<za  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 u1xCn\  
Accounting Society of China 中国会计学会 Ro`9Ibqr  
accounting statement 会计报表 YN#i^(  
accounting system 会计制度；会计系统 De@GNN"-  
accounting transaction 会计事项；帐务交易 ,8nu%zcVn  
accounting treatment 会计处理 ] hGU.C"(  
accounting year 会计年度 u;GS[E4  
accretion 增值；添加 #!l\.:h%  
accrual 应计项目；应累算数目 V<Q''%k  
accrual basis 应计制；权责发生制 LWuciHfd+  
accrual basis accounting 应计制会计；权责发生制会计 Ly0^ L-~|  
accrue 应累算；应计 k*d0ws#<l  
accrued benefit 应累算利益 @k>}h\w  
accrued charges 应计费用 +] >o@  
accrued cumulative preference share dividend 应累算的累积优先股股息 8e:J{EG~  
accrued expenses 应累算费用 3,=97Si=  
accrued interest payable 应付利息；应计未付利息 /-)\$T1d  
accrued interest receivable 应收利息；应计未收利息 c"Ddw'?e  
accrued right 累算权益 $n\{6Rwb  
accruing profit 应累算的利润 OOn{Wp  
accumulated fiscal reserve 累积财政储备 ov*?[Y7|~  
accumulated profit 累积利润；滚存溢利 c!vtQ<h-  
accumulated reserve 累积储备 tAO,s ZW  
accumulation of surplus income 累积收益盈余 sygxV  
acquired assets 既得资产 SKt&]H  
acquisition 收购；购置；取得 a,i k=g  
acquisition cost 购置成本 ?55t0  
acquisition expenses 购置费用 :sAb'6u1EU  
acquisition of 100% interest 收购全部股权 7v3'JG1r-  
acquisition of control 取得控制权 1t wC-rC  
acquisition of fixed assets 购置固定资产 Jd?N5.  
acquisition of shell “买壳” 5gYv CW&~  
acquisition price 收购价 ~(OG3`W!  
act of God 天灾 {Z0(V"Q  
acting partner 执事合伙人 #d2XVpO[0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Hd]o?q\  
active partner 积极参与的合伙人 ^)oBa=jL4  
active trading 交投活跃 viB'ul7o  
actual circulation 实际流通 A?i ~*#wE  
actual cost 实际成本 `Y>'*4a\  
actual expenditure 实际开支；实际支出 *:S_v.Y3"  
actual income 实际入息；实际收入；实际收益 vqO d`_)  
actual market 现货市场 DSjEoWj   
actual price 现货价；实际价格 X5@+M!`  
actual profit 实际利润 ovm109fTx  
actual quotation 实盘；实际价位；实际报价 V>D8l @  
actual year basis 按实际年度计算 4eH:eCZze  
actuals 实货 (7Su{tq  
actuarial investigation 精算调查 P/i{_r
 
actuarial principle 精算原则 hOZ:r =%  
actuarial report 精算师报告 >-U'mkIH  
Actuarial Society of Hong Kong 香港精算学会 3L}eFg,d  
actuarial valuation 精算师估值 3-x ;_  
actuary 精算师 *\Z9=8yK  
ad referendum agreement 暂定协议；有待覆核的协定 s^f7w  
ad valorem duty 从价税；按值征税 U )kl!  
ad valorem duty system 从价税制 >T84NFdz+  
ad valorem fee 从价费 Buc{dcL/  
ad valorem tariff 从价关税 NULew]:5  
additional allowance 额外免税额 |i_+b@Lul  
additional amount for unexpired risk 未过期风险的额外款额 J5dwd,FQ  
additional assessable profit 补加应评税利润 skrdL.5  
additional assessment 补加评税 by07l5
 
additional commitment 额外承担 @^P<(%p  
additional commitment vote 额外承担拨款 S7pf QF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 AXnRAW  
additional dependent parent allowance 供养父母额外免税额 vH1IVF"DS  
additional provision 额外拨款 ^UU@7cSi|G  
additional stamp duty 附加印花税 %Q,6sH#  
additional tax 补加税罚款；补加税款 3.?G,%S5.$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `/ <y0H  
adjudged bankrupt 被裁定破产 `Iwl\x[A  
adjudicated bankrupt 裁定破产人 3yGo{uW  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 qzon);#7w  
adjudication of bankruptcy 裁定破产；宣告破产 J9aqmQj('  
adjudication of insolvency 裁定无力偿还债务 0'wchy>  
adjusted actual 经调整的实数；调整后的实数 xB5qX7*.  
adjusted current assets 经调整的流动资产；调整后的流动资产 p>#sR4d>  
adjusted figure 经调整的数字；调整后的数额 Q1kZ+b&  
adjusted liabilities 经调整的负债；调整后的负债 F8xz^UQO  
adjusted loss 经调整的亏损；调整后的亏损 ^mH:8_=(.  
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 HSwC4y}  
adjusted profit 经调整的利润；调整后的利润 2|`7_*\  
adjusted surplus 经调整的盈余额；调整后的盈余额 -gn!8G1  
adjusted value 经调整的价值；调整后的价值 -S\gDB bb  
adjustment 调整；修订；理算〔保险〕 HxUJ 0Q  
adjustment centre 调剂中心 v9k\[E?  
adjustment lag 调整过程的时间差距；调整时差 _2Zc?*4  
adjustment mechanism 调整机制 ?+)>JvWDz  
adjustment of loss 亏损调整 p :{,~ 1  
adjustment process 调整过程；调整程序 :m]KVcF.  
adjustment range 调整幅度 ;Mw<{X
-  
administered exchange rate 受管制汇率 Ms<v81z5T  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 J:Mn5hdK=  
administration expenses 行政费用 C#qF&n  
administration fee 手续费；行政费 i.Rxx, *?  
administration in bankruptcy 破产管理 Jb/VITqN4  
administration order 遗产管理令 @LSfP  
administrator 管理人；遗产管理人 ;t~Y>,  
administrator of the estate 遗产管理人 "2 \},o9  
admission of debt 债项承认书 w{8O$4 w  
admission of proof 接纳债权证明 g)dKXsy(F  
advance 放贷款项；垫付款项；预支款项；预付款项 rX(Ol,&oP  
advance account 暂支帐目；预付款帐户 2CMWJi  
advance compensation 预付补偿金 c1tM(]&  
advance from shareholder 股东垫款 (N"9C+S}  
advance pending reimbursement 预支以待日后付还 953G
mNZ7  
advanced economy 先进经济体系 vzX%x ul  
advancement 预付；预付财产 &s#OiF8  
advances warrant 垫款令 |@W|
nbAfX  
advancing 贷出 SA{noM  
adverse balance 逆差 .R^R32ln  
adverse exchange 逆汇 QXI#gA =  
advertisement addressed to shareholders 在报章刊登的致股东通告 q}PUwN6  
advice for collection 托收通知书 _xsHU`(J#  
advice of drawing 提款通知书；汇票通知书 OYyF*F&S[  
advice of payment 付款通知 :(Ak:  
Advisory Committee [Securities and Futures Commission] HXm
&`  
谘询委员会〔证券及期货事务监察委员会〕 \h>6k  
Advisory Committee on Diversification 经济多元化谘询委员会 1y3)ogL  
affidavit 誓章；遗产申报誓章 h3e %(a  
affidavit of no receipt 述明无收款的誓章 %OJ"@6A  
affiliate 联号；联营公司；附属公司 DX0#q#  
affiliated company 附属公司；联号；联营公司 7Y?59 [  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ddh  
affordability 负担能力 \J(kevX  
African Development Bank [AfDB] 非洲开发银行 %MCJ%Ph  
after-acquired property 事后取得的财产 &8;Fi2}(L  
after-hours dealing 市后交易 f4O}WU}l{s  
after-tax profit 税后盈利；税后利润；税后溢利 g-pEt#  
agency agreement 代理协议 |F4)&xN\  
agency expenses 代理机构的开支 !_q=r[D\  
agency fee 代理费 &E]<KbVx  
Agency Law 《代理法》 r}:Dg fn  
agent 代理人；承销人 %0p9\I  
agent of company 公司代理人 B.A;1VE5  
agent's fee 代理人费；经纪费 Ip<~Y  
aggregate 总计；总数；总体数字 sFPh?  
aggregate amount 总款额；总额 nP
&6i5s%  
aggregate assets and liabilities 总体资产与负债 xsIfR3Ze9  
aggregate at constant price 按固定价格计算的总体数字 J``5;%TJp  
aggregate demand 总需求 5KNa-\  
aggregate gross position 总持仓量 FK
tG  
aggregate limit 总限额 ], IQ~  
aggregate of salaries tax 合计薪俸税 :*M2@  
aggregate performance 总体表现；总体业绩 DzbcLg%:W  
aggregate supply 总体供应 `z^50Vh|  
aggregate surplus 总盈余 !q~f;&rg  
aggregate total 整体总额 1! j^  
aggregate value 总值；合计价值 ZcHd.1fXh  
aggregated basis 合计基准 "#:h#uRUb  
aggregated net chargeable income 合计应课税入息实额 ~tLvD[n[  
aggregation 合并计算；合计；总和 x"7PnN|~  
aggregation of incomes of husband and wife 夫妇入息合并计算 B?db`/G9  
aggregation of property 财产的总和 aECpe'!m4  
agio 差价；贴水 ]k$:sX  
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》 qgs:9V xF  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $azK M,<q  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 d(j g "@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [{0/'+;9  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ;Kh[6{W  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8%`h:f
E  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 %J+ w9Z  
agreement for a settlement 授产协议  Spw^h=o  
agreement for assignment 转让协议 9!PM1<p  
agreement for sale 售卖协议；买卖协议 HJ!!"  
agreement for sale and purchase 买卖协议 2eRv{_  
agreement for the payment of interest 支付利息协议 ?pdN!zOeL  
agreement for the repayment of money 还款协议 de9e7.(2  
agreement of reinsurance 再保险协议 zjTCq; G  
Agricultural Bank of China 中国农业银行 \maj5VlJ  
air passenger departure tax 飞机乘客离境税 x6Tpt^N}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 HqI[]T@  
airport tax 机场税 Y=i_2R2e2  
alcohol duty 酒精税 KGf@d*ZOMz  
alienation 让与；让渡；转让 z%]3`_I  
alimony 生活费；赡养费 M96Nt&P`  
All Ordinaries Index [AOI] 所有普通股指数 g*-}9~  
all risks 全险；综合险
L'$({  
All Sales Record for Stock Market 《股票市场成交报告》 Zbr1e5?  
Allied Capital Resources Limited 新联财务有限公司 ac,<+y7A  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 j*FpQiBoT  
allocation letter 拨款信件 i!G<sfL  
allocation of fund 分配款项；预留款项 E<p<"UjcCJ  
allocation of profit 利润分配；溢利分配 sZwa#CQKq  
allocation warrant 拨款令 Ld'3uM/  
allotment 分配；配股 6o^O%:0g  
allotment notice 股份配售通知；配股通知 v5I5tzt*%H  
allotment of shares 股份分配 )afH:  
allowable 可获宽免；免税的 u= Ga}  
allowable business loss 可扣除的营业亏损 NA YwuE-`  
allowable expenses 可扣税的支出 p m<K6I  
allowance 免税额；津贴；备抵；准备金 _ t.E_K  
allowance for debts 债项的免税额 4^*Z[6nt|  
allowance for depreciation by wear and tear 耗损折旧免税额 l$!Z};mw0E  
allowance for funeral expenses 殡殓费的免税额 S^N{=*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ('`mPD,  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~(L&*/c  
allowance to debtor 给债务人的津贴 *c(J4  
alteration of capital 资本更改 s]HJc
gI  
alternate trustee 候补受托人 x&N@R?AG1  
amalgamation 合并 m;sYg  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P@<K&S+f  
ambit of charges 征税范围；收费范围 " ;o,D  
amended valuation 经修订的估值 ;m:
I  
American Commodities Exchange 美国商品交易所 PWV+M@  
American Express Bank Limited 美国运通银行 iA4VT,  
American Stock Exchange 美国证券交易所 3W[Ps?G  
amortization 摊销 +3pfBE|  
amount due from banks 存放银行同业的款项 MnQ 6 !1Z  
amount due from banks abroad 存放海外银行同业的款项 ]>0$l _V  
amount due from holding companies 控股公司欠款 CHdYY7\{  
amount due from local banks 存放本港银行同业的款项 ;p"#ZS7  
amount due to banks 银行同业的存款 <^+&A7Q-_  
amount due to banks abroad 海外银行同业的存款 {;38&Izwz  
amount due to holding companies 控股公司存款 zR%)@
wh  
amount due to local banks 本港银行同业的存款 >?{> !#1  
amount due to outport banks 外埠银行同业的存款 orEb+  
amount for note issue 发行纸币的款额 o{7w&Pgs2  
amount of bond 担保契据的款额 vX*kvEG  
amount of consideration 代价款额 j[=P3Z0q  
amount of contribution 供款数额 F3nPQw{;  
amount of indebtedness 负债款额 ZV!*ZpTe~  
amount of principal of the loan 贷款本金额 9x1
4I2  
amount of rates chargeable 应征差饷数额 #b1/2=PA  
amount of share capital 股本额 ai)?RF  
amount of sums assured 承保款额 lC^?Jk[N  
amount of variation 变动幅度 ZO\bCrk  
amount of vote 拨款数额 (DM8PtZg  
amount payable 应付款额 2~)q080jh  
amount receivable 应收款额 _2<k,Dl;RY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  P!/:yWd  
analysis 分析 UFE~6"t(  
ancillary risk 附属风险 I^QB`%v5  
annual account 周年帐目；周年帐目报表；年度决算；年结 %"3tGi:/  
annual accounting date 年结日期 ++}#pl8e  
annual allowance 每年免税额；年积金；年度津贴；年津 LfsOGC  
annual balance 年度余额 b~+\\,q}  
annual disposable income 每年可动用收入 2!a~Y
T   
annual estimates 周年预算 ([h
d  
annual fee 年费 |H8UT SX+  
annual general meeting 周年大会 qjRp
5  
annual growth rate 年增率；每年增长率 =V^8Rl
Bi  
annual long-term supplement 长期个案每年补助金 0[s<!k9=  
annual pensionable emolument 可供计算退休金的年薪 D|8h^*Ya  
annual report 年报 z.:IUm{z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U}W7[f lc  
annual return 周年报表；周年申报表；每年报税表格 sv*xO7D.  
Annual Return Rules 《周年报表规则》 *L5L.: Z
e  
annual review of consumer prices 每年消费物价回顾 z"!=A}i  
annual roll-forward basis 逐年延展方式 M,eq-MEK  
annual salary 年薪 s`L>mRw`  
annual statement 年度报表；年度决算表 Byns6k  
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 p{JE@TM  
annuitant 年金受益人 {Y
ti  
annuity 年金 3 J\&t4q  
annuity contract 年金合约 1c $iW>0K  
annuity on human life 人寿年金 WoWBZ;+U  
antecedent debt 先前的债项 U&6f:IV  
ante-dated cheque 倒填日期支票 gk"J+u
M  
anticipated expenditure 预期开支 9riKSp:5  
anticipated net profit 预期纯利  ePI)~  
anticipated revenue 预期收入 m6 a@Y<  
anti-inflation measure 反通货膨胀措施 Va\?"dH>M  
anti-inflationary stance 反通货膨胀立场 LYS[qLpf  
apparent deficit 表面赤字 28o!>*  
apparent financial solvency 表面偿债能力 O:X|/g0Y  
apparent partner 表面合伙人
}/z\%Y  
application for personal assessment 个人入息课税申请书 wk6tdY{&s  
application of fund 资金应用 u=B,i#>s  
application to release as liquidator and to destruct the books of accounts and documents 4Bq
4d.0  
申请免除清盘人职务及毁灭帐簿与文件 .w~zW*M0  
appointed actuary 委任精算师 OSCeTkR  
appointed auditor 委任核数师；委任审计师 MtK5>mhZI`  
appointed trustee 委任的受托人 -MeO|HWm  
appointer 委任人 nB ,&m&  
apportioned pro rata 按比例分摊 JZ0u/x5  
apportionment 分配；分摊 9,Ug  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (
2%z9W  
apportionment formula 分摊方程式 86f/R c  
apportionment of estate duty 遗产税的分摊 b%I2ig  
appraisal 估价；评估 .sbV<ulbc  
appreciable growth 可观增长 96CC5  
appreciable impact 显着影响 Fy]j33E  
appreciable increase 可观增长 4Yl:1rz  
appreciation 增值；升值 3Y=?~!,Jk  
appreciation against other currencies 相对其他货币升值 q0QB[)AP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1)h+xY  
appreciation tax 增值税 C AF{7 `{  
appropriation 拨款；拨用；拨付 sm @Ot~;  
appropriation account 拨款帐目 n&}ILLc  
Appropriation Bill 拨款法案 }5Pzen
 
appropriation-in-aid system 补助拨款办法 qn@:A2ed  
approved assets 核准资产 }Gm/9@oKc  
approved basket stock 认可一篮子证券 ,46k8%
WW  
approved budget 核准预算 <o\I C?A  
approved charitable donation 认可慈善捐款 0Bhf(5  
approved charitable institution 认可慈善机构 Qu@T}Ci  
approved currency 核准货币；认可货币 {AqPQeNgz  
approved estimates 核准预算 "4qv yVOE  
approved estimates of expenditure 核准开支预算 6}e"$Ee}9  
approved overseas insurer 核准海外保险人 m-!Uy$yM  
approved overseas trust company 核准海外信托公司 @C6.~OiP  
approved pooled investment fund 核准汇集投资基金 :w 4Sba3  
approved provident fund scheme 认可公积金计划 NX:i]t  
approved provision 核准拨款 2M+'9+k~  
approved redeemable share 核准可赎回股份 [0mg\n?  
approved regional stock 认可地区性证券 Mi_/ ^  
approved retirement scheme 认可退休金计划 \py \rI  
approved subordinated loan 核准附属贷款 fP:g}Z  
arbitrage 套戥；套汇；套利 )%&~CW+  
arbitrageur 套戥者；套汇者 xA2"i2k9  
arbitrary amount 临时款项 ,_2ZKO/k$  
arrangement 措施；安排；协定 :*/`"M)'  
arrears 欠款 Ta3qEVs  
arrears of pay 欠付薪酬 S-k:+4  
arrears of revenue 逾期未收税款；逾期未收的帐项 2Fsv_t&*>  
articles of association 组织章程；组织细则；组织章程细则 Q'S"$^~{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k\a&4v  
ascertainment of profit 确定利润 JA~v:ec  
"Asia Clear" “亚洲结算系统” k),.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 DZ Q=Sinry  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Ljjuf=]  
Asian Development Fund [ADF] 亚洲发展基金 BSB;0OM  
Asian dollar bond 亚洲美元债券 G\ht)7SGgf  
Asian dollar market 亚洲美元市场 ~1v5H]T{  
Asian dollar rate 亚洲美元利率 b$:<T7vei  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <)\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7}e73  
asked price 沽盘；喊价；索价；卖方报价 $.2#G"|  
assessable income 应评税入息 8%wu:;*]%  
assessable loss 应评税亏损 %0!!998  
assessable profit 应评税利润 0xYPK7a=L\  
assessable value 应评税值 jRP9e  
assessed profit 估定利润 -r5JP[0kP  
assessed value 经评估价值 Xn 1V1sr  
assessment 评税；评定；估价；评税单 Q5H! ^RQm  
assessment number 评税编号；估价编号 kq kj.#u  
assessment of additional tax 补加税评税 V>&WZY  
assessment of performance 业绩评估；实绩评价 d}t7bgk'j  
Assessor 评税主任 k*3F7']8  
asset price bubbles 资产价格泡沫 ~SRK}5E  
asset-backed securities 具资产保证的证券 3,<$z1Jm  
assets accretion 资产增值 vC9Qe ]f  
assets and liabilities 资产与负债 |
8m;}&r$  
assets betterment statement 资产递增表；资产改进表 s8/y|HN^  
assets lending 实物放款；有抵押贷款 ;NHZ
D  
assets of the company passing on the death 死者去世时转移的公司资产 !w8t`Z['  
assets pledged as security for liabilities 用作负债抵押的资产 i/%+x-#  
assets portfolio 资产投资组合 -6OgM}  
assets price 资产价格 +(-L  
assets quality 资产质素 ~S,R`wo  
assets realization 资产变现 d/O~"d  
assets refinancing arrangement 资产再集资安排 YxUC.2V|7$  
assets securitization 资产证券化 (93+b%^[  
assets situated outside Hong Kong 在香港以外地方的资产 z"n7du}v  
assets stripping 削减资产；拆卖资产 OIMsxXF\J  
assets value 资产值 1]i{b/ 4  
assignee 承让人 bZ$;`F5})  
assignment 转让；转让书；转让契 `"/s,"c:D  
assignment of interest 权益转让 Pu=,L#+FN  
assignment of letters patent and trade mark 专利证书及商标转让 {m)$b  
assignment of property 物业转让；物业转让书 5HZt5="+  
assignment right 转让权 .MzVc42<  
assignor 转让人 hv.$p5UY*  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \Y0o~JD  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [%a
lnY  
associate member 附属会员 kIlc$:K^  
associated body corporate 相联法人团体 1@)kNg)*$  
associated company 相联公司；联属公司 ' R!pc  
associated corporation 相联法团 6{ql.2 Fa  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]c.1&OB7o  
公认会计师公会〔英国〕 .I"Qu:``
 
Association of Futures Exchange Brokers 香港期货经纪协会 +EZ Lic  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 SCCBTpmf2B  
association of underwriters 承保人组织 a9ko3L  
assumption of control 接管 ")t ^!x(v  
assurance 担保；保险；转易；转易书 NYoh6AR  
assurance of interest 权益的转易 q*|H*sS  
at 19XX price 按一九ＸＸ年价格计算 Sd!!1as  
at a discount 按赔价计算；按贴水价格计算；打折扣 #JFTD[1  
at a premium 按溢价计算；按升水价格计算 3$u3ssOL  
at call 通知付款；按通知 Nm.
H
  
at constant market price 按固定市价计算 K\7\  
at constant price 按固定价格计算 [<+A?M=  
at cost 按成本计算 'edd6yTd  
at current market price 按当时市价计算；按现时市价计算 R
pAqnDX)  
at current price 按当时价格计算；按现时价格计算 L|wD2iw  
at factor cost 按要素成本计算；按生产要素成本计算 -_bnGY%,  
at money-of-the-day price 按付款当日价格计算 *f[nge&.  
at or better 按指定或较佳价位〔买卖指令〕 G^`IfF-j  
at par 按面值计算；平价 sw={bUr6G`  
at sight 见票即付 6V"|  
at the close 按收市盘 3++}4%w  
at the opening 按开市盘 4;]<#u  
attestation 见证；见证条款 Ua>lf8w<  
at-the-money option 平价期权 Nq`@ >Ml  
attorney 受权人；受托代表人 eD4qh4|u.  
attornment 新拥有人承认书 (h}5*u%h  
attributable profit 可归属利润 Q M#1
XbT  
attributable share value 可归属股份价值 L9|55z  
Auckland Stock Exchange 奥克兰证券交易所 ^usZ&9"@P  
auction 拍卖 J4yL"iMt  
auctioneer 拍卖商 Ry@QJn I<  
audit 审计；核数 U
E-<  
Audit Commission 审计署 kK27hfsw  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] E<j}"W$a  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 p(jY2&g  
audit review 帐目审查 /k$h2,O"*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 M.|cl#  
audited account 审计帐目；经审计的帐目 ,f4VV\  
audited annual account 经审计的周年帐目 Q]9+-p(=  
audited balance sheet 经审计的资产负债表 e7m>p\"  
auditor 核数师；核数主任；审计师 gn2*'_V~3  
auditor's certificate 核数师证明书；审计师证明书 ,N[N;Uoj  
auditor's report 核数师报告；审计师报告 [1-1^JY  
Aussie bond 澳元债券 w1a
ev  
austerity budget 紧缩预算 F;4*,Ap  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {t.5cX"[  
Australia All Ordinaries Index 澳洲所有普通股票指数 gx-ib/_f1  
Australian Dollar [AUD] 澳元 emhI1 *}  
Australian Options Market 澳大利亚期权市场
xJph
G  
Australian Securities Commission 澳洲证券事务监察委员会 O%g Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 a'T8U1  
Australian Stock Exchange 澳大利亚证券交易所 |[)k5nUQ|  
Austrian Schilling [ATS] 奥地利先令 7#~v<M6  
authentication 认证；鉴证 0rt@4"~~w  
authority to purchase 委托购买证；委购书 7$;#-l  
authorization 认可；核准；授权；授权书 y$ L@!r/s  
authorization by direction 指示授权 k<.$7Pl3
U  
authorization by instruction 指令授权 S}O>@%  
authorization by warrant 令状授权 tx,_0[hZi  
authorization of unit trust 单位信托的认可 9j0Hvo%T  
authorized agent 指定代理人 Zj+S"`P  
authorized capital 法定资本 eP d  
authorized clerk 出市员 Q[j'FtP%  
authorized dealer 认可交易商 e-!6m#0  
authorized financial institution 认可财务机构 iKJ-$x_5  
authorized fund 认可基金 (E{>L).~  
authorized fund house 获授权的基金公司；认可基金公司 1V\tKDM  
authorized institution 认可机构 <G};`}$a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 o!]muO*Rm  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Jy#c
6
 
authorized insurer 获授权保险人；获认可承保人 dRdI('  
authorized investment 特准投资项目 bW]7$?acv  
authorized person 获授权人 HE;}B!>  
authorized representative 获授权代表 iyA=d{S;V  
authorized share capital 法定股本 ~XzT~WxW  
automated quotation system 自动报价系统 L}~"R/iWCT  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $?_/`S13  
自动交易系统〔香港期货交易所有限公司〕 rr@h9bak;g  
automatic adjustment mechanism 自动调整机制 @U8}K#  
automatic adjustment system 自动调整系统 M id v  
Automatic Clearing House 自动票据交换所 jR1o<]
?  
automatic exchange rates accumulation system 自动化汇率累集系统 J0ysZ]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 lOp7rW]$  
automatic teller machine [ATM] 自动柜员机 Oe)d|6=  
autopay 自动转帐 &kR*J<)V  
available assets 可用资产 8t1XZ  
available fiscal reserve 现存财政储备 S55h}5Y  
available profit 可用利润 \;!}z3Ww  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 J?wCqA  
average 平均；平均数；海损 TANv)&,|9  
average basic salary 平均基本薪金 i;flK*HOZ9  
average consumer expenditure 平均消费开支；一般消费开支 9QQiIi$74U  
average cost 平均成本 Dias!$g  
average cost of land production 增辟土地平均成本 lm;Dy*|<  
average daily turnover 平均每日成交额 {Jna' eS  
average daily wage rate 平均每日工资率 ~+A(zlYr~  
average expenditure pattern 平均开支模式 kB)u@`</mV  
average growth rate 平均增长率 R@X65o  
average net fixed assets 固定资产平均净值 V< Ib#rd'  
average of relatives 相对价格平均数 *:5S*E&}V  
average price 平均价格 K2XRKoG  
average propensity to consume 平均消费倾向；一般消费倾向 :17Pc\:DS  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Silh[8  
average rate 平均率 lZ'WFFWLE  
average revenue 平均收入；平均收益 qa\e`LD%Y  
average stock 平均库存；平均存货 U<YcUmX  
average yearly rent 平均年租 tx*L8'jlN  
avoidance of double taxation 避免双重课税 mn].8F  
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 gkM Q=;Nn  
8nu@6)#  
给你加分了