一些有用的会计术语(也不知道发的地方对不对)A

A: 6E/>]3~!  
A share Ａ股；甲类股份 Se<]g$eK?5  
abatement of tax 减税；减扣免税额 "[2CV!_  
ABN AMRO Bank N.V. 荷兰银行 l*>t@:2J  
above-the-line expenditure 线上项目支出；经常预算支出 'KB\K)cD=3  
above-the-line receipt 线上项目收入；经常预算收入 6zh<PETa03  
ABSA Asia Limited 南非联合亚洲有限公司 4YDK`:4I~  
absolute change 绝对数值变更 ~XN--4%Q  
absolute expenditure 实际开支 =}>wxO  
absolute guideline figure 绝对准则数字 uPKq<hBI  
absolute interest 绝对权益 <_$]!Z6UR  
absolute order of discharge 绝对破产解除令 ?j;e/r.  
absolute profit margin 绝对利润幅度 gNF8&T  
absolute value 实值；绝对值 &IsQgS7R  
absolutely vested interest 绝对既得权益 =M'M/vKD  
absorbed cost 已吸收成本；已分摊成本 PLU8:H@X  
absorption 吸收；分摊；合并 nlmc/1C  
absorption rate 吸收率；摊配率；分摊率 *vt5dxB  
ACB Finance Limited 亚洲商业财务有限公司 B!-hcn]y  
acceptable form of reciprocity 合理的互惠条件 }/&Q\Sc
  
acceptable rate 适当利率；适当汇率 (XA=d 4  
acceptance agreement 承兑协议 M4 SJnE  
acceptance for honour 参加承兑 Cw42bO  
acceptor 承兑人；接受人；受票人 7K.&zn  
acceptor for honour 参加承兑人 J!5BH2bg  
accident insurance 意外保险 %|E'cdvkX  
Accident Insurance Association of Hong Kong 香港意外保险公会 _Z?{&k  
accident insurance scheme 意外保险计划 @)PA9P |  
accident year basis 意外年度基准 6(awO2{BP  
accommodation 通融；贷款 N`XJA-
DE  
accommodation bill 通融票据；空头票据 56gpAc  
accommodation party 汇票代发人 x{{QS$6v  
account balance 帐户余额；帐户结余 nX4R  
account book 帐簿 S$J}>a#Ry  
account collected in advance 预收款项 $* 1?"$LN  
account current book 往来帐簿 RapHE; <  
account of after-acquired property 事后取得的财产报告 F}3<q   
account of defaulter 拖欠帐目 !`=ms1%U  
account payable 应付帐款 e9e%
8hL  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 MJNY#v3  
account receivable 应收帐款 .{sKE
VK  
account receivable report 应收帐款报表 *z[G+JX  
account statement 结单；帐单；会计财务报表 XndGe=O  
account title 帐户名称；会计科目 zvjVM"=G  
accountant's report 会计师报告 0q'd }DW  
Accountant's Report Rules 会计师报告规则 *uHL'Pe;m  
accounting and auditing procedure 会计与审计程序；会计与核数程序 uo0g51%9  
Accounting Arrangements 《会计安排》 ,:g.B\'Q  
accounting basis 会计基础 $$ %4,\{l  
accounting by Official Receiver 破产管理署署长呈交的帐目 y_O[r1MF  
Accounting Circular 《会计通告》 5tPBTS<<"L  
accounting class 会计类别 K$OxeJP?F  
accounting date 记帐日期；会计结算日期 -c-af%xD  
accounting for money 款项核算 .K`OEdr<  
Accounting Officer 会计主任 wKF #8Y  
accounting period 会计报告期；会计期 - s[=$pDU  
accounting policy 会计政策；会计方针 piYv}4;:(  
accounting practice 会计惯例 OQzJRu)mF#  
accounting principle 会计准则 F*V<L   
accounting record 会计记录 <!b~7sZkTc  
accounting report 会计报告 }$M 2XF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 '=MaO@ @  
Accounting Society of China 中国会计学会 fxfzi{}uj  
accounting statement 会计报表 r@C2zF7  
accounting system 会计制度；会计系统 ZeewGa^r  
accounting transaction 会计事项；帐务交易 A4LGF  
accounting treatment 会计处理 Z$qFjWp  
accounting year 会计年度 3t<XbHF9  
accretion 增值；添加 U'^AJ2L8  
accrual 应计项目；应累算数目 +5J"G/f  
accrual basis 应计制；权责发生制 'J^ M`/  
accrual basis accounting 应计制会计；权责发生制会计 bwh7.lDAl  
accrue 应累算；应计 kN3T/96  
accrued benefit 应累算利益 tP; &$y.8  
accrued charges 应计费用 )|;*[S4  
accrued cumulative preference share dividend 应累算的累积优先股股息 `nBCCz'Y!  
accrued expenses 应累算费用 nQ|4.e;  
accrued interest payable 应付利息；应计未付利息 FR~YO|4?  
accrued interest receivable 应收利息；应计未收利息 ?^Sk17G  
accrued right 累算权益 WrK!]17or  
accruing profit 应累算的利润 rZRcy9$y>  
accumulated fiscal reserve 累积财政储备 eXJt9olI  
accumulated profit 累积利润；滚存溢利 5dffFe  
accumulated reserve 累积储备 ]zp5 6U|xa  
accumulation of surplus income 累积收益盈余 3:Bwf)*  
acquired assets 既得资产  !sda6?&  
acquisition 收购；购置；取得 }e3M5LI1L  
acquisition cost 购置成本 .C^1.)  
acquisition expenses 购置费用 &
`>[4D*  
acquisition of 100% interest 收购全部股权 kP
wgayz  
acquisition of control 取得控制权 7#n<d879e%  
acquisition of fixed assets 购置固定资产 oI=7X*B9  
acquisition of shell “买壳” <S~_|Y*v  
acquisition price 收购价 
IOA"O9;  
act of God 天灾 p.K
X[I  
acting partner 执事合伙人 9hAS#|vK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 mv@cGdxu  
active partner 积极参与的合伙人 KTn,}7vZ  
active trading 交投活跃 8 vNgePn  
actual circulation 实际流通 gfQ&U@N  
actual cost 实际成本 "zW3dKVc  
actual expenditure 实际开支；实际支出 =4GJYhj  
actual income 实际入息；实际收入；实际收益 (]wi^dE  
actual market 现货市场 }.Eq_wP<  
actual price 现货价；实际价格 WqN=D5  
actual profit 实际利润 \m-fLX  
actual quotation 实盘；实际价位；实际报价 ~~:w^(s9  
actual year basis 按实际年度计算 j,Sg?&"%=  
actuals 实货 [c4.E"  
actuarial investigation 精算调查 AH`n  
actuarial principle 精算原则 @rs(`4QEh  
actuarial report 精算师报告 R"(rL5j  
Actuarial Society of Hong Kong 香港精算学会 v-6"*EP  
actuarial valuation 精算师估值 ?fv?6r  
actuary 精算师 qGMM3a)Q  
ad referendum agreement 暂定协议；有待覆核的协定 h&4ufx6  
ad valorem duty 从价税；按值征税 a]:tn:q  
ad valorem duty system 从价税制 U$a Eby.  
ad valorem fee 从价费 SsA;T5:6  
ad valorem tariff 从价关税 G yZYP\'S+  
additional allowance 额外免税额 gr %8 O-n  
additional amount for unexpired risk 未过期风险的额外款额 I(BG%CO9  
additional assessable profit 补加应评税利润 yu"Ii-9z  
additional assessment 补加评税 2}j2Bhc  
additional commitment 额外承担 ={' "ATX(U  
additional commitment vote 额外承担拨款 ^_4TDC~h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '^'4C'J  
additional dependent parent allowance 供养父母额外免税额 1@IRx{v$  
additional provision 额外拨款 uY0V!W  
additional stamp duty 附加印花税 "^-U#f>k  
additional tax 补加税罚款；补加税款 M9Gs^  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3nuf3)  
adjudged bankrupt 被裁定破产 5zJkPki  
adjudicated bankrupt 裁定破产人
) Kf
k\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <B6@q4Q  
adjudication of bankruptcy 裁定破产；宣告破产 ${'gyD  
adjudication of insolvency 裁定无力偿还债务 D^Dm, -  
adjusted actual 经调整的实数；调整后的实数 8D]:>[|E  
adjusted current assets 经调整的流动资产；调整后的流动资产 n+@}8;oeP  
adjusted figure 经调整的数字；调整后的数额
rUfW0  
adjusted liabilities 经调整的负债；调整后的负债 3{_AzL  
adjusted loss 经调整的亏损；调整后的亏损 :1u>T3L.z  
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#,42)H  
adjusted profit 经调整的利润；调整后的利润 tb,.f
3;  
adjusted surplus 经调整的盈余额；调整后的盈余额 o D;  
adjusted value 经调整的价值；调整后的价值 ,2S <#p!  
adjustment 调整；修订；理算〔保险〕 /2^cty.BXw  
adjustment centre 调剂中心 hT6:7_UD  
adjustment lag 调整过程的时间差距；调整时差 *ggTTHy
 
adjustment mechanism 调整机制 GkMNV7"m  
adjustment of loss 亏损调整 T#Pz_ hAu  
adjustment process 调整过程；调整程序 04tUf3>  
adjustment range 调整幅度 "?,3O2t  
administered exchange rate 受管制汇率 RAKQ+Y"nl  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 q!W~>c!  
administration expenses 行政费用 q3Umqvl)oe  
administration fee 手续费；行政费 G],+?E_,  
administration in bankruptcy 破产管理 ~WuElns  
administration order 遗产管理令 "@B!5s0  
administrator 管理人；遗产管理人 <[C9F1]Ya  
administrator of the estate 遗产管理人 Pb?H
cg  
admission of debt 债项承认书 mm$D1=h{|  
admission of proof 接纳债权证明 >`*iM  
advance 放贷款项；垫付款项；预支款项；预付款项 7ka^y k@Q  
advance account 暂支帐目；预付款帐户 OXDlwbwL  
advance compensation 预付补偿金 ))c;D
Jc  
advance from shareholder 股东垫款 c5P52_@  
advance pending reimbursement 预支以待日后付还 c?) pn9  
advanced economy 先进经济体系 Wq)'0U;{$  
advancement 预付；预付财产 A{h hnrr8  
advances warrant 垫款令 $oE 4q6b  
advancing 贷出 dgssX9g37  
adverse balance 逆差 o^RdVSkU;  
adverse exchange 逆汇 <mHptgd
,  
advertisement addressed to shareholders 在报章刊登的致股东通告 L1BpkB  
advice for collection 托收通知书 ]6OrL TmP  
advice of drawing 提款通知书；汇票通知书 uuj"Er31  
advice of payment 付款通知 gT @YG;  
Advisory Committee [Securities and Futures Commission] o!mfd}nG  
谘询委员会〔证券及期货事务监察委员会〕 d;S:<]l'  
Advisory Committee on Diversification 经济多元化谘询委员会 ->wY|7  
affidavit 誓章；遗产申报誓章 1W~-C B>  
affidavit of no receipt 述明无收款的誓章 `.aL>hf  
affiliate 联号；联营公司；附属公司 0!=e1_  
affiliated company 附属公司；联号；联营公司 3sGrX"0D  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 OdQ>h$ gZ  
affordability 负担能力 o0-e,F>u  
African Development Bank [AfDB] 非洲开发银行 ^FgNg'"[3  
after-acquired property 事后取得的财产 J'9&dt  
after-hours dealing 市后交易 OfTcF_%  
after-tax profit 税后盈利；税后利润；税后溢利 xmKa8']x  
agency agreement 代理协议 j-gLX  
agency expenses 代理机构的开支 ;TSnIC)c  
agency fee 代理费 CkoPno  
Agency Law 《代理法》 a2/r$Tgm  
agent 代理人；承销人 9?D7"P+  
agent of company 公司代理人 w:FH2*  
agent's fee 代理人费；经纪费 &_4A6  
aggregate 总计；总数；总体数字 Z.6`O1OY}?  
aggregate amount 总款额；总额 wdBytH6r.  
aggregate assets and liabilities 总体资产与负债 |UnTd$m  
aggregate at constant price 按固定价格计算的总体数字 N)Qj^bD!  
aggregate demand 总需求 ,b>cy&ut  
aggregate gross position 总持仓量 Qm`f5
-d  
aggregate limit 总限额 uW>AH@Pij  
aggregate of salaries tax 合计薪俸税 3FPy"[[  
aggregate performance 总体表现；总体业绩 &Wd,l$P<O  
aggregate supply 总体供应 3+A 0O%0*  
aggregate surplus 总盈余 t)XV'J  
aggregate total 整体总额 hD<z^j+  
aggregate value 总值；合计价值 ?d+B]VYw  
aggregated basis 合计基准 ;YZw{|gsh  
aggregated net chargeable income 合计应课税入息实额 };oRx)  
aggregation 合并计算；合计；总和 zQ{ Q>"-  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?]fBds=  
aggregation of property 财产的总和 7P/j\frW  
agio 差价；贴水 w2]1ftY  
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》 `RGZ-Q{_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ';aPoaO %  
《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》 ^\N2 Iu>6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment p5F[( H|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》 W\.f:"2qr  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /<:9NP'^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;x^&@G8W`  
agreement for a settlement 授产协议 1bzPBi  
agreement for assignment 转让协议 ;ok];4`a  
agreement for sale 售卖协议；买卖协议 jLr8?Hyf  
agreement for sale and purchase 买卖协议 4L!{U@'  
agreement for the payment of interest 支付利息协议 q4Ye  
agreement for the repayment of money 还款协议 |<y[gj4`T/  
agreement of reinsurance 再保险协议 DDAqgx  
Agricultural Bank of China 中国农业银行 $#R.+B  
air passenger departure tax 飞机乘客离境税 W\eB   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 x?CjRvT$  
airport tax 机场税 uzp!Y&C  
alcohol duty 酒精税 Va=0R   
alienation 让与；让渡；转让 AN:,t(w  
alimony 生活费；赡养费 83R"!w18  
All Ordinaries Index [AOI] 所有普通股指数 @Jvw"=  
all risks 全险；综合险 q<c).
4  
All Sales Record for Stock Market 《股票市场成交报告》 ^|\ *i  
Allied Capital Resources Limited 新联财务有限公司 KD,b.s  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :@:R4Ac  
allocation letter 拨款信件 !&Q,]\j  
allocation of fund 分配款项；预留款项 2gt08\  
allocation of profit 利润分配；溢利分配 J=zZGd%  
allocation warrant 拨款令 =1yUH9\,b  
allotment 分配；配股 )>\Ne~%  
allotment notice 股份配售通知；配股通知 ?\vJ8H[bD  
allotment of shares 股份分配 E}NX+ vYF  
allowable 可获宽免；免税的 r}hj,Sq'  
allowable business loss 可扣除的营业亏损 -8 &f=J)  
allowable expenses 可扣税的支出 ?-@hNrx  
allowance 免税额；津贴；备抵；准备金 ^[zF_df  
allowance for debts 债项的免税额 s ^)W?3t]  
allowance for depreciation by wear and tear 耗损折旧免税额 FNc[2sI  
allowance for funeral expenses 殡殓费的免税额 ZLL0 6p   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Nq*\
{rb  
allowance for repairs and outgoings 修葺及支出方面的免税额 qk_ s"}sS  
allowance to debtor 给债务人的津贴 bO2$0!=I  
alteration of capital 资本更改 k9^P#l@p  
alternate trustee 候补受托人 $%1[<}<  
amalgamation 合并 Q8:u1$
}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U +mx@C_  
ambit of charges 征税范围；收费范围 JC=Bxv  
amended valuation 经修订的估值 8:s3Q`O  
American Commodities Exchange 美国商品交易所 Z]SCIU @+  
American Express Bank Limited 美国运通银行 )3)L  
American Stock Exchange 美国证券交易所 mnil1*-c0  
amortization 摊销 W;KHLHp-  
amount due from banks 存放银行同业的款项 &q":o 'q  
amount due from banks abroad 存放海外银行同业的款项 d+&V^qLJ  
amount due from holding companies 控股公司欠款 (5yg\3Jvp  
amount due from local banks 存放本港银行同业的款项 "sg$[)I3n  
amount due to banks 银行同业的存款 i}wu+<Mk  
amount due to banks abroad 海外银行同业的存款 kdmVHiGF  
amount due to holding companies 控股公司存款 sgCIY:8  
amount due to local banks 本港银行同业的存款 PI{sO |  
amount due to outport banks 外埠银行同业的存款 }1_gemlf  
amount for note issue 发行纸币的款额 JpuW !I  
amount of bond 担保契据的款额 >Y2Rr9  
amount of consideration 代价款额 /AMtT%91  
amount of contribution 供款数额 PKjA@+  
amount of indebtedness 负债款额 iicrRGp3  
amount of principal of the loan 贷款本金额 9l,Gd  
amount of rates chargeable 应征差饷数额 ~!:F'}bj  
amount of share capital 股本额 m2_&rjGz  
amount of sums assured 承保款额 ^1Yx'ua'  
amount of variation 变动幅度 {.!:T+'Xi\  
amount of vote 拨款数额 mDM]RAub)  
amount payable 应付款额 "jeJV,%  
amount receivable 应收款额 :m37Fpz&b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8tdUnh%/  
analysis 分析 }>Os@]*'^(  
ancillary risk 附属风险 w:um
r#  
annual account 周年帐目；周年帐目报表；年度决算；年结 pg>P]a{  
annual accounting date 年结日期 -9aht}Z  
annual allowance 每年免税额；年积金；年度津贴；年津 RisrU  
annual balance 年度余额 *K+*0_  
annual disposable income 每年可动用收入 G %#us3x  
annual estimates 周年预算 2}}~\C}o+  
annual fee 年费 $iP#8La:Y  
annual general meeting 周年大会 RsV<*s  
annual growth rate 年增率；每年增长率 t8P>s})[4  
annual long-term supplement 长期个案每年补助金 55!9U:{  
annual pensionable emolument 可供计算退休金的年薪 :\bttP
w5  
annual report 年报 @8CD@SDv  
Annual Report on the Consumer Price Index 《消费物价指数年报》 LZoth+:  
annual return 周年报表；周年申报表；每年报税表格 x%(!+  
Annual Return Rules 《周年报表规则》 ikxSWO_Y=  
annual review of consumer prices 每年消费物价回顾 ho(Y?'^t3  
annual roll-forward basis 逐年延展方式 _OrE{  
annual salary 年薪 Y/$SriC_+'  
annual statement 年度报表；年度决算表 -Z;:_"&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 Jhj]rsGk  
annuitant 年金受益人 )E4COw+  
annuity 年金 <=7p~ i5  
annuity contract 年金合约 N7;E 2 X  
annuity on human life 人寿年金 \\/X+4|o'  
antecedent debt 先前的债项 -_314j=`/  
ante-dated cheque 倒填日期支票 +QHhAA$  
anticipated expenditure 预期开支 >K &b,o,[  
anticipated net profit 预期纯利 '.d
W>7  
anticipated revenue 预期收入 t 1&p> v  
anti-inflation measure 反通货膨胀措施 ar^`r!ABEh  
anti-inflationary stance 反通货膨胀立场 pixI&iQ  
apparent deficit 表面赤字 ' l!QGKz  
apparent financial solvency 表面偿债能力 SjJUhTb  
apparent partner 表面合伙人 I+<`}  
application for personal assessment 个人入息课税申请书 *
}v'y{;  
application of fund 资金应用 B[$SA-ZHi  
application to release as liquidator and to destruct the books of accounts and documents Lte\;Se.tu  
申请免除清盘人职务及毁灭帐簿与文件 ';lO[B  
appointed actuary 委任精算师 6Edqg
 
appointed auditor 委任核数师；委任审计师 QU#/(N(U#T  
appointed trustee 委任的受托人 R-h7c!ko  
appointer 委任人 K^>qn,]H'  
apportioned pro rata 按比例分摊 XSxya.1  
apportionment 分配；分摊 1/fvk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -~-2 g  
apportionment formula 分摊方程式 "Km`B1f`  
apportionment of estate duty 遗产税的分摊 K3Xy%pqR#  
appraisal 估价；评估 bZlAK)  
appreciable growth 可观增长 !PQRlgcG  
appreciable impact 显着影响 hT Xc0  
appreciable increase 可观增长 ~j4=PT  
appreciation 增值；升值 D=OU61AA  
appreciation against other currencies 相对其他货币升值 >N3
{*W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MD On; Af>  
appreciation tax 增值税 zeua`j
Q  
appropriation 拨款；拨用；拨付 y7w>/7
q  
appropriation account 拨款帐目 ^{Vm,nAQqs  
Appropriation Bill 拨款法案 Zg'[.wov  
appropriation-in-aid system 补助拨款办法 2 43DdIG$  
approved assets 核准资产 <B fwR$  
approved basket stock 认可一篮子证券 rcbi
xOT  
approved budget 核准预算 C4
G)anT  
approved charitable donation 认可慈善捐款 t^[{8,N  
approved charitable institution 认可慈善机构 L{Th>]X  
approved currency 核准货币；认可货币 bc"{ZL!C  
approved estimates 核准预算 zH_q6@4  
approved estimates of expenditure 核准开支预算 "ulaF+  
approved overseas insurer 核准海外保险人 JBYQ7SsAS0  
approved overseas trust company 核准海外信托公司 dKMuo'H'%  
approved pooled investment fund 核准汇集投资基金 @V-ZV  
approved provident fund scheme 认可公积金计划 
Wu}Co  
approved provision 核准拨款 ._R82gy  
approved redeemable share 核准可赎回股份 "d#s|_n,d)  
approved regional stock 认可地区性证券  h43k
 
approved retirement scheme 认可退休金计划 Y9%yjh  
approved subordinated loan 核准附属贷款
8jZYy!  
arbitrage 套戥；套汇；套利 NMDNls&)k  
arbitrageur 套戥者；套汇者 !kIw835U  
arbitrary amount 临时款项 s R~&S))  
arrangement 措施；安排；协定 %z.G3\s0  
arrears 欠款 %z2nas$$g  
arrears of pay 欠付薪酬 IM#+@vv  
arrears of revenue 逾期未收税款；逾期未收的帐项 DTJ  
articles of association 组织章程；组织细则；组织章程细则 c]LH.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eJwr  
ascertainment of profit 确定利润 L"Gi
~:z  
"Asia Clear" “亚洲结算系统” X-duG*~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 nJ?C4\#3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >YW>=5_  
Asian Development Fund [ADF] 亚洲发展基金 oO|^ [b#  
Asian dollar bond 亚洲美元债券 Q,4F=b  
Asian dollar market 亚洲美元市场 QZfPd\Q5  
Asian dollar rate 亚洲美元利率 mA."*)8VNg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @Yg7F>s  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 f^]AyU;F:  
asked price 沽盘；喊价；索价；卖方报价 55I>v3 w  
assessable income 应评税入息 lt*k(JD  
assessable loss 应评税亏损 gPfaiVY  
assessable profit 应评税利润 :Hd<S  
assessable value 应评税值 :.~a[\C@V<  
assessed profit 估定利润 jTqba:q@  
assessed value 经评估价值 V.F 's(o  
assessment 评税；评定；估价；评税单 nFP2wvFM  
assessment number 评税编号；估价编号 P]TT  
assessment of additional tax 补加税评税 Brl6r8LGi  
assessment of performance 业绩评估；实绩评价 EvYw$
j  
Assessor 评税主任 V?"^Ff3m!  
asset price bubbles 资产价格泡沫 =UV?Pi*M>  
asset-backed securities 具资产保证的证券 Y[H_?f=;%  
assets accretion 资产增值 )FP|}DCxQ  
assets and liabilities 资产与负债 0L1P'*LRU  
assets betterment statement 资产递增表；资产改进表 %pt$S~j  
assets lending 实物放款；有抵押贷款 Q\oUZnD$=  
assets of the company passing on the death 死者去世时转移的公司资产 }}2kA  
assets pledged as security for liabilities 用作负债抵押的资产 w(yU\ N  
assets portfolio 资产投资组合 08f~vw"  
assets price 资产价格 1_t Dp&UO  
assets quality 资产质素 d;=,/a  
assets realization 资产变现 b'OO~>86  
assets refinancing arrangement 资产再集资安排 !69^kIi$  
assets securitization 资产证券化 1D`RR/g&  
assets situated outside Hong Kong 在香港以外地方的资产 {7wvC)WW  
assets stripping 削减资产；拆卖资产 7mjj%  
assets value 资产值 QA3l:D}u  
assignee 承让人 KZE.}8^%D  
assignment 转让；转让书；转让契 2eK\$_b_  
assignment of interest 权益转让 y((_V%F}  
assignment of letters patent and trade mark 专利证书及商标转让 R*y[/Aw  
assignment of property 物业转让；物业转让书 .~8+s.y  
assignment right 转让权 :+5afv}  
assignor 转让人 4Rm3'Ch  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 w?*KO?K  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 PYUY bRn  
associate member 附属会员 DG-vTr  
associated body corporate 相联法人团体 GKSy|z  
associated company 相联公司；联属公司 o ,!"E^  
associated corporation 相联法团 So^`L s;
S  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] L7g&]%  
公认会计师公会〔英国〕 hK"=~\,  
Association of Futures Exchange Brokers 香港期货经纪协会 lEDHx[q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 I Q L~I13  
association of underwriters 承保人组织 HLk"a-+'  
assumption of control 接管 9e&#;6l  
assurance 担保；保险；转易；转易书 F:g{rm[
  
assurance of interest 权益的转易 Z:hrrq9  
at 19XX price 按一九ＸＸ年价格计算 e^GW[lT  
at a discount 按赔价计算；按贴水价格计算；打折扣 {|gJC>f@  
at a premium 按溢价计算；按升水价格计算 9H}&Ri%  
at call 通知付款；按通知 Z)A+ wM  
at constant market price 按固定市价计算 V[M#
qZS  
at constant price 按固定价格计算 G"[pr%?  
at cost 按成本计算 6'Zn
yWb  
at current market price 按当时市价计算；按现时市价计算 M;Rw]M  
at current price 按当时价格计算；按现时价格计算 ]*@$%iCPE  
at factor cost 按要素成本计算；按生产要素成本计算 9O Q4\  
at money-of-the-day price 按付款当日价格计算 Ib\G{$r  
at or better 按指定或较佳价位〔买卖指令〕 WK}+f4tdW[  
at par 按面值计算；平价 =QfKDA  
at sight 见票即付 GN9_ZlC  
at the close 按收市盘 9/M!S[N9  
at the opening 按开市盘 ?>8zU;Aj  
attestation 见证；见证条款 qtN29[x  
at-the-money option 平价期权 I`TD*D  
attorney 受权人；受托代表人 !S!03|  
attornment 新拥有人承认书 @qDrTH]5  
attributable profit 可归属利润 K)+l6Q  
attributable share value 可归属股份价值 ?GarD3#A  
Auckland Stock Exchange 奥克兰证券交易所 D.o|($S0  
auction 拍卖 3R*@m  
auctioneer 拍卖商 X-,y[ )  
audit 审计；核数 5)
7mjyo%  
Audit Commission 审计署 /vDF<HVzm  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] S7/v,E  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 \,!q[nC  
audit review 帐目审查 fti|3c  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 I 6YT|R  
audited account 审计帐目；经审计的帐目 %m) h1/
l  
audited annual account 经审计的周年帐目 )JQQ4D  
audited balance sheet 经审计的资产负债表 {Yk20Zn  
auditor 核数师；核数主任；审计师 ->&VbR)  
auditor's certificate 核数师证明书；审计师证明书 ~k0)+D}  
auditor's report 核数师报告；审计师报告 O`j
A-t  
Aussie bond 澳元债券 S1`0d9ds#  
austerity budget 紧缩预算 `_A?a_[*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 PJ@,01  
Australia All Ordinaries Index 澳洲所有普通股票指数 [Be53U{=  
Australian Dollar [AUD] 澳元 "T%'Rp`j|  
Australian Options Market 澳大利亚期权市场 xg^^@o  
Australian Securities Commission 澳洲证券事务监察委员会 @%nUfG7T
Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 X9A[  
Australian Stock Exchange 澳大利亚证券交易所 |a$w;s>\  
Austrian Schilling [ATS] 奥地利先令 ]~Vu-@ /}  
authentication 认证；鉴证 #ljg2:I+  
authority to purchase 委托购买证；委购书 pf@}4PN}  
authorization 认可；核准；授权；授权书 *.c9$`s  
authorization by direction 指示授权 )xx/di  
authorization by instruction 指令授权 50aWFJYw  
authorization by warrant 令状授权 Ju7C?)x  
authorization of unit trust 单位信托的认可 $cK B+}  
authorized agent 指定代理人 QeJ.o.m{  
authorized capital 法定资本 _1> 4Q%  
authorized clerk 出市员 p}DF$k%`  
authorized dealer 认可交易商 xO-U]%oq  
authorized financial institution 认可财务机构 +7<>x-+  
authorized fund 认可基金 bM0[V5:jB  
authorized fund house 获授权的基金公司；认可基金公司 So*Wk "  
authorized institution 认可机构 @1&;R  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0o$HC86w  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wv.Ulrpx.  
authorized insurer 获授权保险人；获认可承保人 :2)1vQH0L  
authorized investment 特准投资项目 6a?$=y  
authorized person 获授权人 Gi2ad+QH-  
authorized representative 获授权代表 H\+c'$  
authorized share capital 法定股本 ?
< O  
automated quotation system 自动报价系统 T5jG IIa  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] "E|r3cN  
自动交易系统〔香港期货交易所有限公司〕 e_k _ty`  
automatic adjustment mechanism 自动调整机制 j$8|ym^OX  
automatic adjustment system 自动调整系统 ,PMb9O\B  
Automatic Clearing House 自动票据交换所 I,<54?vS  
automatic exchange rates accumulation system 自动化汇率累集系统 <S8W~wC  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 o+_/)c  
automatic teller machine [ATM] 自动柜员机 iQzX-a|4]  
autopay 自动转帐 T[XP\!z]B!  
available assets 可用资产 \_Kt6=
  
available fiscal reserve 现存财政储备 9X$#x90  
available profit 可用利润 uWB:"&!^  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 T E&Q6  
average 平均；平均数；海损 vMX6B
g8  
average basic salary 平均基本薪金 dHq )vs,L  
average consumer expenditure 平均消费开支；一般消费开支 ow+Dd[i  
average cost 平均成本 EdAR<VfleA  
average cost of land production 增辟土地平均成本 3hXmYz(  
average daily turnover 平均每日成交额 b;J0'o^G|  
average daily wage rate 平均每日工资率 hHc^ZA  
average expenditure pattern 平均开支模式 RQpIBsj  
average growth rate 平均增长率 2WPF{y%/  
average net fixed assets 固定资产平均净值 i$JG^6,O  
average of relatives 相对价格平均数 a][pTC\rb  
average price 平均价格 HA9Nr.NqC@  
average propensity to consume 平均消费倾向；一般消费倾向 mbX)'. +L  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'y6!%k*  
average rate 平均率 {y&\?'L'  
average revenue 平均收入；平均收益 a()6bRc~T  
average stock 平均库存；平均存货 BgkB x  
average yearly rent 平均年租 {Bq"$M!Y  
avoidance of double taxation 避免双重课税 9]L!.  
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 -eR!qy:.]5  
6MQs \J6.  
给你加分了