一些有用的会计术语(也不知道发的地方对不对)A

A: tcXXo&ZS  
A share Ａ股；甲类股份 ]?1_.Wjtt  
abatement of tax 减税；减扣免税额 VBi g
UK4  
ABN AMRO Bank N.V. 荷兰银行 K9Mz4K_  
above-the-line expenditure 线上项目支出；经常预算支出 2YZ>nqy  
above-the-line receipt 线上项目收入；经常预算收入 #tu>h  
ABSA Asia Limited 南非联合亚洲有限公司 d~~, 5E  
absolute change 绝对数值变更 )TiM>{  
absolute expenditure 实际开支 T}^3Re`i  
absolute guideline figure 绝对准则数字 b_nE4>  
absolute interest 绝对权益 :5CyR3P  
absolute order of discharge 绝对破产解除令 o-H?q!  
absolute profit margin 绝对利润幅度 I m I$~q'  
absolute value 实值；绝对值 kVWcf-
f  
absolutely vested interest 绝对既得权益 E& 6I`8  
absorbed cost 已吸收成本；已分摊成本 z7IJSj1gQI  
absorption 吸收；分摊；合并 Rmmu#-{Y  
absorption rate 吸收率；摊配率；分摊率 \O "`o4  
ACB Finance Limited 亚洲商业财务有限公司 kHhp;<  
acceptable form of reciprocity 合理的互惠条件 Ny7*MZ-  
acceptable rate 适当利率；适当汇率 Z C01MDIY  
acceptance agreement 承兑协议 _*e_?]G-  
acceptance for honour 参加承兑 rc[~S  
acceptor 承兑人；接受人；受票人 vc"!3x-G*  
acceptor for honour 参加承兑人 @6~lZgXOV[  
accident insurance 意外保险 [A =0fg5  
Accident Insurance Association of Hong Kong 香港意外保险公会  :2nsi4  
accident insurance scheme 意外保险计划 $T3_~7N  
accident year basis 意外年度基准 xgcJEox!  
accommodation 通融；贷款 ni{'V4A  
accommodation bill 通融票据；空头票据 V:y6NfL7i'  
accommodation party 汇票代发人 ,V!"4T,Z  
account balance 帐户余额；帐户结余 7u&l]NC?y  
account book 帐簿 f:+/=MW  
account collected in advance 预收款项 uc+{<E3,%  
account current book 往来帐簿 oB5\^V$  
account of after-acquired property 事后取得的财产报告 Ph""[0n%o  
account of defaulter 拖欠帐目 j36YIz$a  
account payable 应付帐款 Z}!'fX."  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x@q.u3o9  
account receivable 应收帐款 #fa,}aj  
account receivable report 应收帐款报表 ;GG,Z#\m  
account statement 结单；帐单；会计财务报表 c|.te]!ds  
account title 帐户名称；会计科目 BM?!?  
accountant's report 会计师报告 kE<CuO  
Accountant's Report Rules 会计师报告规则 l,h`YIy  
accounting and auditing procedure 会计与审计程序；会计与核数程序 W>a}g[Ad  
Accounting Arrangements 《会计安排》 YRVh[Bqg`  
accounting basis 会计基础 )/'WboL  
accounting by Official Receiver 破产管理署署长呈交的帐目 td7(444]  
Accounting Circular 《会计通告》 Vxap+<m  
accounting class 会计类别 b3-j2`#  
accounting date 记帐日期；会计结算日期 +7w5m  
accounting for money 款项核算 rZdOU?U  
Accounting Officer 会计主任 Lp:VU-S  
accounting period 会计报告期；会计期 xS_;p9{E  
accounting policy 会计政策；会计方针 ' F.^ 8/>  
accounting practice 会计惯例 ;=0mL,  
accounting principle 会计准则 _1E c54D  
accounting record 会计记录 F_:zR,P%#  
accounting report 会计报告 X,VI5$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (n7xYGfYS  
Accounting Society of China 中国会计学会 8%B_nVc  
accounting statement 会计报表 9R8q+2  
accounting system 会计制度；会计系统 4!{lySW  
accounting transaction 会计事项；帐务交易 %"
bI2  
accounting treatment 会计处理 C8|Ls(4Ck  
accounting year 会计年度 + GQ{{B  
accretion 增值；添加 $,by!w'e:l  
accrual 应计项目；应累算数目 D%o(HS\E  
accrual basis 应计制；权责发生制 Vv+nq_  
accrual basis accounting 应计制会计；权责发生制会计 7<]&pSt=  
accrue 应累算；应计 %OgK{h  
accrued benefit 应累算利益 I"czo9Yspd  
accrued charges 应计费用 W8^A{l4  
accrued cumulative preference share dividend 应累算的累积优先股股息 &T,,fz$  
accrued expenses 应累算费用 neM)(` gp  
accrued interest payable 应付利息；应计未付利息
G 0pq'7B  
accrued interest receivable 应收利息；应计未收利息 :Y/aT[  
accrued right 累算权益 H(.9tuA  
accruing profit 应累算的利润 udUc&pX  
accumulated fiscal reserve 累积财政储备 |MGT8C&^!  
accumulated profit 累积利润；滚存溢利 5r 4~vK  
accumulated reserve 累积储备 7I w^  
accumulation of surplus income 累积收益盈余 #sCR}  
acquired assets 既得资产 c\o_U9=n  
acquisition 收购；购置；取得 w~Q\:<x&~Z  
acquisition cost 购置成本 Sc{&h8KMTb  
acquisition expenses 购置费用 1W>/4l  
acquisition of 100% interest 收购全部股权 h?dSn:Y\?  
acquisition of control 取得控制权 j}.gK6Yq*  
acquisition of fixed assets 购置固定资产 Uzvd*>mv  
acquisition of shell “买壳” YQ:$m5ai  
acquisition price 收购价 ^V;r  
act of God 天灾 %!Eh9C*  
acting partner 执事合伙人 d)uuA;n  
active market 买卖活跃的市场；交投畅旺的市场；旺市 a({Rb?b  
active partner 积极参与的合伙人 wwdmz;0S  
active trading 交投活跃 P<R^eLZ<&  
actual circulation 实际流通 _-RqkRI  
actual cost 实际成本 gWU#NRRc  
actual expenditure 实际开支；实际支出 [VXQ&  
actual income 实际入息；实际收入；实际收益 "vybVWEE  
actual market 现货市场 &M@ .d$<C  
actual price 现货价；实际价格 |GQq:MB;z  
actual profit 实际利润 !b!An; ',  
actual quotation 实盘；实际价位；实际报价 BTr oe=R  
actual year basis 按实际年度计算 bTeuOpp  
actuals 实货 (ww4(  
actuarial investigation 精算调查 KB~[nZs7  
actuarial principle 精算原则 C{*?  
actuarial report 精算师报告 b&`~%f-  
Actuarial Society of Hong Kong 香港精算学会 A94:(z;{  
actuarial valuation 精算师估值 Y_n/rD>  
actuary 精算师 m_Hg!Lg  
ad referendum agreement 暂定协议；有待覆核的协定 c$[2tZ  
ad valorem duty 从价税；按值征税 5:gpynE|  
ad valorem duty system 从价税制 2&S^\kf  
ad valorem fee 从价费 qfT9g>EF  
ad valorem tariff 从价关税 c}OveR$'&  
additional allowance 额外免税额 [F*yh9%\  
additional amount for unexpired risk 未过期风险的额外款额 ^n~Kr1}nj  
additional assessable profit 补加应评税利润 *<cRQfA1  
additional assessment 补加评税 e:-pqZT`  
additional commitment 额外承担 4ZUtK/i+r  
additional commitment vote 额外承担拨款 ~N9k8eT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [.|& /O  
additional dependent parent allowance 供养父母额外免税额 e^q^AP+*  
additional provision 额外拨款 *sp")h#Z  
additional stamp duty 附加印花税 yj_/:eX  
additional tax 补加税罚款；补加税款 2*`kkS  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &#C&0f8PnD  
adjudged bankrupt 被裁定破产 r|}Pg}O  
adjudicated bankrupt 裁定破产人 )( 3)^/Xz  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 t9<BQg  
adjudication of bankruptcy 裁定破产；宣告破产 }!fIY7gv  
adjudication of insolvency 裁定无力偿还债务 a+z>pV|  
adjusted actual 经调整的实数；调整后的实数 2UYtEJ(?`{  
adjusted current assets 经调整的流动资产；调整后的流动资产 `_LQs9J0J  
adjusted figure 经调整的数字；调整后的数额 X n0HJ^
"_  
adjusted liabilities 经调整的负债；调整后的负债 ]E"J^mflGK  
adjusted loss 经调整的亏损；调整后的亏损 |+8rYIms`  
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 V8F!o  
adjusted profit 经调整的利润；调整后的利润 JQ}4{k  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]EF"QLNN(  
adjusted value 经调整的价值；调整后的价值 tlO=>  
adjustment 调整；修订；理算〔保险〕 [4qvQ7Y !  
adjustment centre 调剂中心 5D/Td#T04  
adjustment lag 调整过程的时间差距；调整时差 *fi`DiO  
adjustment mechanism 调整机制 ,.{M1D6'R`  
adjustment of loss 亏损调整 ,~$sJ2 g7  
adjustment process 调整过程；调整程序 g,YF$:e  
adjustment range 调整幅度 tpzWi W/  
administered exchange rate 受管制汇率 g
0jfLv  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9mtndTT 5u  
administration expenses 行政费用 IG}yGGn  
administration fee 手续费；行政费 B7C<;`5TiD  
administration in bankruptcy 破产管理 i885T'  
administration order 遗产管理令 M1P;x._n  
administrator 管理人；遗产管理人 cyd_xB5K  
administrator of the estate 遗产管理人 A#q.)8  
admission of debt 债项承认书 lu>G=uCJ  
admission of proof 接纳债权证明 R+0
fs$su  
advance 放贷款项；垫付款项；预支款项；预付款项 W)Y-^i5  
advance account 暂支帐目；预付款帐户  -+qg  
advance compensation 预付补偿金 ok,O/|E}?  
advance from shareholder 股东垫款 }@$CS5w  
advance pending reimbursement 预支以待日后付还 >nehyo:#  
advanced economy 先进经济体系 ]c_lNHssmq  
advancement 预付；预付财产 ~,F]~|U7l  
advances warrant 垫款令 #bGYHN  
advancing 贷出 #r>)A  
adverse balance 逆差 yAGQD[ih  
adverse exchange 逆汇 ;X;x.pi  
advertisement addressed to shareholders 在报章刊登的致股东通告 Z1W%fT  
advice for collection 托收通知书 VZamR}x  
advice of drawing 提款通知书；汇票通知书 p{qA%D  
advice of payment 付款通知 8M3
DG=D  
Advisory Committee [Securities and Futures Commission] yp]vDm  
谘询委员会〔证券及期货事务监察委员会〕 qe1>UfY  
Advisory Committee on Diversification 经济多元化谘询委员会 NV{= tAR  
affidavit 誓章；遗产申报誓章 xZq, kP^  
affidavit of no receipt 述明无收款的誓章 Z<C39s  
affiliate 联号；联营公司；附属公司 jl;N Fk%  
affiliated company 附属公司；联号；联营公司 }3 ~*/30V  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 yhK9rcJq6}  
affordability 负担能力 -=:tlH n  
African Development Bank [AfDB] 非洲开发银行 yIpgZ0:h  
after-acquired property 事后取得的财产 #Sy~t{4  
after-hours dealing 市后交易 GdScYAC   
after-tax profit 税后盈利；税后利润；税后溢利
_{LmJ?!  
agency agreement 代理协议 0:`YY8j1k  
agency expenses 代理机构的开支 es69P)  
agency fee 代理费 pIm ]WNX(  
Agency Law 《代理法》 'Q7t5v@FF  
agent 代理人；承销人 ~ c~j  
agent of company 公司代理人 P-^-~/>n  
agent's fee 代理人费；经纪费 9-A@2&J1  
aggregate 总计；总数；总体数字 /HqD4GDoug  
aggregate amount 总款额；总额 .d#Hh&jj  
aggregate assets and liabilities 总体资产与负债 %PR,TWe  
aggregate at constant price 按固定价格计算的总体数字 e7
Gb7c~  
aggregate demand 总需求 D][I#vh  
aggregate gross position 总持仓量 Q.8^F  
aggregate limit 总限额 mT j  
aggregate of salaries tax 合计薪俸税 qncZpXw^  
aggregate performance 总体表现；总体业绩 |j8#n`'  
aggregate supply 总体供应 uRuu!{$  
aggregate surplus 总盈余 <T'fJcR  
aggregate total 整体总额 b5|l8<\  
aggregate value 总值；合计价值 [m x}n+~  
aggregated basis 合计基准 `yhc,5M  
aggregated net chargeable income 合计应课税入息实额 ][OkydE  
aggregation 合并计算；合计；总和 +K=RMqM-8  
aggregation of incomes of husband and wife 夫妇入息合并计算 geM`O|Np  
aggregation of property 财产的总和 BlqfST#6  
agio 差价；贴水 2mx }bj8  
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》 &&}c R:U,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment =AHV{V~  
《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》 E}36  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |~Awm"  
《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》 oqK
: 5|  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ``Um$i~e%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 DAN"&&  
agreement for a settlement 授产协议 u0uz~ s  
agreement for assignment 转让协议 3WfZzb+  
agreement for sale 售卖协议；买卖协议 @6U&7
!  
agreement for sale and purchase 买卖协议 u7p:6W  
agreement for the payment of interest 支付利息协议 2<2a3'pG  
agreement for the repayment of money 还款协议 v!mP9c j  
agreement of reinsurance 再保险协议 phwq#AxQ  
Agricultural Bank of China 中国农业银行 X5tV Xd  
air passenger departure tax 飞机乘客离境税 lvk*Db$  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4uVyf^f\]f  
airport tax 机场税 -x/g+T-  
alcohol duty 酒精税 ~F~hgVS5  
alienation 让与；让渡；转让 FzBny[F  
alimony 生活费；赡养费 ,b+Hy`t  
All Ordinaries Index [AOI] 所有普通股指数 ws]d,]  
all risks 全险；综合险 {5fq4AA6  
All Sales Record for Stock Market 《股票市场成交报告》 noT}NX%  
Allied Capital Resources Limited 新联财务有限公司 iVqF]2>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 a}Jy o!.  
allocation letter 拨款信件 {#{nU NW  
allocation of fund 分配款项；预留款项 % e70*;  
allocation of profit 利润分配；溢利分配 $i `@0+:  
allocation warrant 拨款令 F<6{$YI  
allotment 分配；配股 6~k qU4l
L  
allotment notice 股份配售通知；配股通知 P_@ty~u  
allotment of shares 股份分配 /#xYy^`  
allowable 可获宽免；免税的 lFgE{;z@  
allowable business loss 可扣除的营业亏损 %#]/]B/4  
allowable expenses 可扣税的支出 ?H!X p  
allowance 免税额；津贴；备抵；准备金 t6+>Zr  
allowance for debts 债项的免税额 I|mxyyf  
allowance for depreciation by wear and tear 耗损折旧免税额 k"FY &;G(G  
allowance for funeral expenses 殡殓费的免税额 Lr>4~1:`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 { lZ<'p  
allowance for repairs and outgoings 修葺及支出方面的免税额 RQn3y-N]  
allowance to debtor 给债务人的津贴 )T^aJ-Uf  
alteration of capital 资本更改 0ENqK2  
alternate trustee 候补受托人 wK%x
|%R[  
amalgamation 合并 /z(s1G.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 69C ss'  
ambit of charges 征税范围；收费范围 qkyYt#4E  
amended valuation 经修订的估值 u-dF~.x  
American Commodities Exchange 美国商品交易所 7aNoqS+  
American Express Bank Limited 美国运通银行 %A(hmC  
American Stock Exchange 美国证券交易所 ]<O-
 
amortization 摊销 D <Fl7QAb  
amount due from banks 存放银行同业的款项 o\yqf:V8  
amount due from banks abroad 存放海外银行同业的款项 kZ 9n@($B  
amount due from holding companies 控股公司欠款 )4/UzR$  
amount due from local banks 存放本港银行同业的款项 
,!^w  
amount due to banks 银行同业的存款 |1 LKdP  
amount due to banks abroad 海外银行同业的存款 9**u\H)P6  
amount due to holding companies 控股公司存款 D_cd l^  
amount due to local banks 本港银行同业的存款 R2[ }  
amount due to outport banks 外埠银行同业的存款 ~/R}K g(  
amount for note issue 发行纸币的款额 nx4E}8!Lh  
amount of bond 担保契据的款额 t== a(e  
amount of consideration 代价款额 [WunA,IuR  
amount of contribution 供款数额 <=~'Pd-f(  
amount of indebtedness 负债款额 5z:/d`P[  
amount of principal of the loan 贷款本金额 &sPu3.p  
amount of rates chargeable 应征差饷数额 Hkj| e6  
amount of share capital 股本额 O`(it%Ho!  
amount of sums assured 承保款额 f]^ @z<FC  
amount of variation 变动幅度 $Jj0%?;  
amount of vote 拨款数额 >z8y L+  
amount payable 应付款额 }(if|skau  
amount receivable 应收款额 E{|n\|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +Sdki::  
analysis 分析 ^TY8,qDA  
ancillary risk 附属风险 51M'x_8  
annual account 周年帐目；周年帐目报表；年度决算；年结 =}4lx^`oeT  
annual accounting date 年结日期 l'Z `%}R  
annual allowance 每年免税额；年积金；年度津贴；年津 3_k3U  
annual balance 年度余额 N_8L8ds5  
annual disposable income 每年可动用收入 [$GQ]Y  
annual estimates 周年预算 ?B,B<@='%  
annual fee 年费 s}Sxl0  
annual general meeting 周年大会 $L$GI~w/  
annual growth rate 年增率；每年增长率 <b;Oap3  
annual long-term supplement 长期个案每年补助金 vro5G')  
annual pensionable emolument 可供计算退休金的年薪 2$%0~Z5  
annual report 年报 vR\[IV?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -wV0Nv(V8  
annual return 周年报表；周年申报表；每年报税表格 38q0iAH  
Annual Return Rules 《周年报表规则》 'r?Oz
Ftxh  
annual review of consumer prices 每年消费物价回顾 g7W\ &  
annual roll-forward basis 逐年延展方式 \8X8NCM  
annual salary 年薪 (vf5qF^  
annual statement 年度报表；年度决算表 FwGMrJW  
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 c'6$`nC  
annuitant 年金受益人 F1o"H/:n  
annuity 年金 NBZ>xp[U  
annuity contract 年金合约 jk}m  
annuity on human life 人寿年金 }tZA7),L  
antecedent debt 先前的债项 >pl*2M&  
ante-dated cheque 倒填日期支票 oE4hGt5x{  
anticipated expenditure 预期开支 6hm6h7$F1  
anticipated net profit 预期纯利 _A/ ]m4  
anticipated revenue 预期收入 
7QkAr  
anti-inflation measure 反通货膨胀措施 ,s1n!@9  
anti-inflationary stance 反通货膨胀立场 X{riI^(  
apparent deficit 表面赤字 <ByDT$E_  
apparent financial solvency 表面偿债能力 IN9o$CZ:  
apparent partner 表面合伙人 *Cgd?*\7  
application for personal assessment 个人入息课税申请书 *:A)j?(  
application of fund 资金应用 `Lu\zR%<  
application to release as liquidator and to destruct the books of accounts and documents H}
c, P('  
申请免除清盘人职务及毁灭帐簿与文件 g
BG.3\[  
appointed actuary 委任精算师 S\UM0G}v  
appointed auditor 委任核数师；委任审计师 CSooJ1Ep~'  
appointed trustee 委任的受托人 }t #Hq  
appointer 委任人 $yb8..+  
apportioned pro rata 按比例分摊 Rx=pk  
apportionment 分配；分摊 FR@ dBcJUU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7u^6`P  
apportionment formula 分摊方程式 {N,w5!cP  
apportionment of estate duty 遗产税的分摊 uy;3s=03^  
appraisal 估价；评估 D r$N{d  
appreciable growth 可观增长 |"Oazll  
appreciable impact 显着影响 MPd#C*c  
appreciable increase 可观增长 \:?H_^^d  
appreciation 增值；升值 G1'w50Yu  
appreciation against other currencies 相对其他货币升值 .*g;2.-qv&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 br'/>Un"  
appreciation tax 增值税 2'r8#,)  
appropriation 拨款；拨用；拨付 <!|2Ru  
appropriation account 拨款帐目 GS3ydN<v  
Appropriation Bill 拨款法案 2WOdTM{u  
appropriation-in-aid system 补助拨款办法 '17u W
q  
approved assets 核准资产 rbP3&L  
approved basket stock 认可一篮子证券 :r/rByd'  
approved budget 核准预算 *lG$B@;rc|  
approved charitable donation 认可慈善捐款 y!^RL,HIL  
approved charitable institution 认可慈善机构 U-s6h;^O  
approved currency 核准货币；认可货币 3^us;aOr  
approved estimates 核准预算 qO9_e  
approved estimates of expenditure 核准开支预算 o&~z8/?LA  
approved overseas insurer 核准海外保险人 wEMUr0Hq  
approved overseas trust company 核准海外信托公司 Q\:'gx8`  
approved pooled investment fund 核准汇集投资基金 {w^flizY  
approved provident fund scheme 认可公积金计划 q& Vt*  
approved provision 核准拨款 Yazpfw 7'd  
approved redeemable share 核准可赎回股份 6C/D&+4  
approved regional stock 认可地区性证券 es(vW
f'  
approved retirement scheme 认可退休金计划 W:>RstbnMG  
approved subordinated loan 核准附属贷款 5y"yd6O]O5  
arbitrage 套戥；套汇；套利 MJXm7<(  
arbitrageur 套戥者；套汇者 aV(*BE/@F  
arbitrary amount 临时款项 lv ^=g  
arrangement 措施；安排；协定 1|cmmUM-'v  
arrears 欠款 u-k?ef  
arrears of pay 欠付薪酬 CsR~qQ 5  
arrears of revenue 逾期未收税款；逾期未收的帐项 m|"MJP  
articles of association 组织章程；组织细则；组织章程细则 *qBMt[a  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Qzh:*O  
ascertainment of profit 确定利润 R/O_*XY  
"Asia Clear" “亚洲结算系统” %r!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 T+4Musu{V  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 j`'=K_+nU  
Asian Development Fund [ADF] 亚洲发展基金 W3 8=fyD  
Asian dollar bond 亚洲美元债券 qW<: `y  
Asian dollar market 亚洲美元市场 {YbqB6zaM  
Asian dollar rate 亚洲美元利率 M3F8@|2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 a<gzI  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 n(f&uV_):  
asked price 沽盘；喊价；索价；卖方报价 a3lo;Cfp  
assessable income 应评税入息 s_Dl8O4u  
assessable loss 应评税亏损 i]$7w! r&  
assessable profit 应评税利润 65J'uN  
assessable value 应评税值 x{ZVq 4  
assessed profit 估定利润 uX0wg  
assessed value 经评估价值 ?0;b}Xl-  
assessment 评税；评定；估价；评税单 ohM'Fx"q  
assessment number 评税编号；估价编号 ;.:UfW  
assessment of additional tax 补加税评税 @,aL'2G  
assessment of performance 业绩评估；实绩评价 T)Nis~  
Assessor 评税主任 >v<}$v6D~  
asset price bubbles 资产价格泡沫 ,.}PZL  
asset-backed securities 具资产保证的证券 uV 6f~cQ  
assets accretion 资产增值 cW GU?cv}  
assets and liabilities 资产与负债 3iEcLhe"4  
assets betterment statement 资产递增表；资产改进表 BS|-E6E<  
assets lending 实物放款；有抵押贷款 {U(h]'  
assets of the company passing on the death 死者去世时转移的公司资产 $uLzC
]  
assets pledged as security for liabilities 用作负债抵押的资产 VBCj.dw  
assets portfolio 资产投资组合 8w*fg6,=  
assets price 资产价格 (I~,&aBr  
assets quality 资产质素 m#;:%.Rm  
assets realization 资产变现 MA-$aN_(  
assets refinancing arrangement 资产再集资安排 ga~vQ7I_  
assets securitization 资产证券化 $qrr]U  
assets situated outside Hong Kong 在香港以外地方的资产 sy@k3wQ  
assets stripping 削减资产；拆卖资产 bo -Gh`  
assets value 资产值 y?unI~4tC  
assignee 承让人 7T2W%JT-,  
assignment 转让；转让书；转让契 "+Qh,fTt  
assignment of interest 权益转让 #/jHnRrQ   
assignment of letters patent and trade mark 专利证书及商标转让 =0]Mc$Ih  
assignment of property 物业转让；物业转让书 [ $"iO#oO  
assignment right 转让权 /w!' [  
assignor 转让人 <m6I)}K  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ca-n:1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 u('OHPqq  
associate member 附属会员 0'~b<>G%  
associated body corporate 相联法人团体 XWUTb\@  
associated company 相联公司；联属公司 Jb$z(?S  
associated corporation 相联法团 P`%ppkzV6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *HXq`B  
公认会计师公会〔英国〕 X%F9.<4  
Association of Futures Exchange Brokers 香港期货经纪协会 RU>vnDaC  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {oJa8~P  
association of underwriters 承保人组织 4 ?c1c  
assumption of control 接管 slmxit  
assurance 担保；保险；转易；转易书 k?8W2fC  
assurance of interest 权益的转易 IGqmH=-  
at 19XX price 按一九ＸＸ年价格计算 s,29_z7  
at a discount 按赔价计算；按贴水价格计算；打折扣 Q.] )yqX6  
at a premium 按溢价计算；按升水价格计算 Q:MsD.  
at call 通知付款；按通知 q7PRJX  
at constant market price 按固定市价计算 Z{CL!  
at constant price 按固定价格计算 jI
V? p  
at cost 按成本计算 .>nd@oU  
at current market price 按当时市价计算；按现时市价计算 $tKATL*  
at current price 按当时价格计算；按现时价格计算 :cEe4a  
at factor cost 按要素成本计算；按生产要素成本计算 SBoF(0<  
at money-of-the-day price 按付款当日价格计算 
?^!dLW  
at or better 按指定或较佳价位〔买卖指令〕 m{5$4v,[
 
at par 按面值计算；平价 \9?<E[  
at sight 见票即付 A_fU7'B  
at the close 按收市盘 QO>*3,(H,q  
at the opening 按开市盘 1c4%
g-]7  
attestation 见证；见证条款 ).boe& .  
at-the-money option 平价期权 >>8w(PdTn%  
attorney 受权人；受托代表人 : [9'nR  
attornment 新拥有人承认书 ["IJh  
attributable profit 可归属利润 '_<`dzz  
attributable share value 可归属股份价值 H.mG0x`M"E  
Auckland Stock Exchange 奥克兰证券交易所 y,>m#6hx#  
auction 拍卖 >V$#Um?AXj  
auctioneer 拍卖商 2r0!h98  
audit 审计；核数 )/AvWDKvO  
Audit Commission 审计署 Iq=B]oE  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8WGM%n#q  
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〕 :V2Q n-N  
audit review 帐目审查 prs<ZxbQb  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Xda<TX@-  
audited account 审计帐目；经审计的帐目 iHn]yv3 #  
audited annual account 经审计的周年帐目 wEbs E<</  
audited balance sheet 经审计的资产负债表 eEh0T%9K  
auditor 核数师；核数主任；审计师 -:>#w`H  
auditor's certificate 核数师证明书；审计师证明书 7EO&:b]  
auditor's report 核数师报告；审计师报告 DnFl*T>  
Aussie bond 澳元债券 q{ 1U  
austerity budget 紧缩预算 Pb;`'<*U  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 F)5Aq H/p
 
Australia All Ordinaries Index 澳洲所有普通股票指数 79x9<,a)  
Australian Dollar [AUD] 澳元 7x]nY.\
 
Australian Options Market 澳大利亚期权市场 {4 d$]o0V  
Australian Securities Commission 澳洲证券事务监察委员会 A m1W<`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 FlG^'UD  
Australian Stock Exchange 澳大利亚证券交易所 1c"m$)a4  
Austrian Schilling [ATS] 奥地利先令 4w6K|v<X  
authentication 认证；鉴证 Y fA\#N0;3  
authority to purchase 委托购买证；委购书 X&~Eo  
authorization 认可；核准；授权；授权书 R"o,m  
authorization by direction 指示授权 NXNon*"  
authorization by instruction 指令授权 b . j^US^  
authorization by warrant 令状授权 mlWIq]J  
authorization of unit trust 单位信托的认可 @/(7kh+  
authorized agent 指定代理人 N6[^62  
authorized capital 法定资本 9tEKA|8  
authorized clerk 出市员 n1>nnH]G  
authorized dealer 认可交易商 K@~#Gdnl  
authorized financial institution 认可财务机构 }x1IFTa!  
authorized fund 认可基金 /xbZC{R  
authorized fund house 获授权的基金公司；认可基金公司 Z+W&C
@Uw  
authorized institution 认可机构 Y]K]]Ehp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 CEq]B:[IC  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Kc\'s65.]  
authorized insurer 获授权保险人；获认可承保人 {:X];A$  
authorized investment 特准投资项目 #jx?uS  
authorized person 获授权人 * _lo;  
authorized representative 获授权代表 *SMPHWH[c  
authorized share capital 法定股本 F\rSYjMyk  
automated quotation system 自动报价系统 7YjucPH#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] vaOL6=[#:g  
自动交易系统〔香港期货交易所有限公司〕 f4T0Y["QA  
automatic adjustment mechanism 自动调整机制 %pkq ?9  
automatic adjustment system 自动调整系统 %d J>8.jW@  
Automatic Clearing House 自动票据交换所 Kn$1W=B1.  
automatic exchange rates accumulation system 自动化汇率累集系统 WN/#9]` P  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 I=yj  
automatic teller machine [ATM] 自动柜员机 %u0;.3Gw  
autopay 自动转帐 *9ub.:EUwV  
available assets 可用资产 si_HN{  
available fiscal reserve 现存财政储备 }C"*ACjF  
available profit 可用利润 gA1in  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 p-r%MnT  
average 平均；平均数；海损 5@+Ei25  
average basic salary 平均基本薪金 +%\j$Pv  
average consumer expenditure 平均消费开支；一般消费开支 7U`S9DDwq  
average cost 平均成本 o>-v?Ug  
average cost of land production 增辟土地平均成本 s7i.p]  
average daily turnover 平均每日成交额 cgXF|'yI&l  
average daily wage rate 平均每日工资率 Z:J.FI@  
average expenditure pattern 平均开支模式 ^p zxwt  
average growth rate 平均增长率 0P40K  
average net fixed assets 固定资产平均净值 TK/'
=8  
average of relatives 相对价格平均数 W.D3$  
average price 平均价格 `A _8nW)  
average propensity to consume 平均消费倾向；一般消费倾向 ,Z7Z!.TY!  
average propensity to save 平均储蓄倾向；一般储蓄倾向 s [F' h-y  
average rate 平均率 =G F  
average revenue 平均收入；平均收益 7XWBI\SW  
average stock 平均库存；平均存货 $,,>R[;w  
average yearly rent 平均年租 hYXZ21(K#  
avoidance of double taxation 避免双重课税 a`~eC)T  
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 |ch^eb^7"  
YQ@6innT  
给你加分了