一些有用的会计术语(也不知道发的地方对不对)A

A: _[8xq:G  
A share Ａ股；甲类股份 Bb[%?~ E!  
abatement of tax 减税；减扣免税额 ^_b+
o  
ABN AMRO Bank N.V. 荷兰银行 F/9]{H  
above-the-line expenditure 线上项目支出；经常预算支出 b_Ns Ch3@  
above-the-line receipt 线上项目收入；经常预算收入 
-jsNAQ  
ABSA Asia Limited 南非联合亚洲有限公司 fLK*rK^{"  
absolute change 绝对数值变更 a5WVDh,cR  
absolute expenditure 实际开支 vTN/ho,H  
absolute guideline figure 绝对准则数字 $
|.x!sA  
absolute interest 绝对权益 j"o`K}C  
absolute order of discharge 绝对破产解除令 J 2%^%5&0  
absolute profit margin 绝对利润幅度 |M|'S~z  
absolute value 实值；绝对值 !!&H'XEJV  
absolutely vested interest 绝对既得权益 Ggy_ Ct
u  
absorbed cost 已吸收成本；已分摊成本 v 1Yf:c  
absorption 吸收；分摊；合并 cSCO7L2E18  
absorption rate 吸收率；摊配率；分摊率 .58>KBj(  
ACB Finance Limited 亚洲商业财务有限公司  FRI<A8  
acceptable form of reciprocity 合理的互惠条件 $Ch!]lJA
 
acceptable rate 适当利率；适当汇率 \UFno$;mA  
acceptance agreement 承兑协议 h.c<A{[I6c  
acceptance for honour 参加承兑  r(pp =  
acceptor 承兑人；接受人；受票人 KL]K< A  
acceptor for honour 参加承兑人 jLC,<V*  
accident insurance 意外保险 P<GY"W+rR  
Accident Insurance Association of Hong Kong 香港意外保险公会 TF 6_4t6  
accident insurance scheme 意外保险计划 Hno@  
accident year basis 意外年度基准 N'R^S98x  
accommodation 通融；贷款 ~/1kCZB  
accommodation bill 通融票据；空头票据 y [e$  
accommodation party 汇票代发人 >XP]NY}Po[  
account balance 帐户余额；帐户结余 aNb=gjLpt  
account book 帐簿 VVeO>jd  
account collected in advance 预收款项 X5U.8qI3  
account current book 往来帐簿 L>$yslH;b  
account of after-acquired property 事后取得的财产报告 #(3w6l2  
account of defaulter 拖欠帐目
& Sy0Of  
account payable 应付帐款 rb%P30qc4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9)l-5o:D  
account receivable 应收帐款  X>OO4SV  
account receivable report 应收帐款报表 Acr\2!))  
account statement 结单；帐单；会计财务报表 dA>t  
account title 帐户名称；会计科目 e:{v.C0ez  
accountant's report 会计师报告 .$)'7  
Accountant's Report Rules 会计师报告规则 #C,M8~Q7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4xhV
+Y  
Accounting Arrangements 《会计安排》 )hj77~{+  
accounting basis 会计基础 2D`@$)KL  
accounting by Official Receiver 破产管理署署长呈交的帐目 #*q`/O5n  
Accounting Circular 《会计通告》 P,!si#  
accounting class 会计类别 I9N?zmH  
accounting date 记帐日期；会计结算日期 =Z_\8qc  
accounting for money 款项核算 L~A"%T,/h  
Accounting Officer 会计主任 T[>h6d  
accounting period 会计报告期；会计期 ,GXwi|Y  
accounting policy 会计政策；会计方针 &H,5f#  
accounting practice 会计惯例 qa#Fa)g*  
accounting principle 会计准则 6FG h=~{3,  
accounting record 会计记录 t ),~w,7(J  
accounting report 会计报告 &Wfs6g  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <&TAN L  
Accounting Society of China 中国会计学会 iZ#dS}VlJ  
accounting statement 会计报表 Zoj.F  
accounting system 会计制度；会计系统 :gDIGBK,  
accounting transaction 会计事项；帐务交易 0trVmWQ8  
accounting treatment 会计处理 w=d#y )
1  
accounting year 会计年度 8lI#D
)}  
accretion 增值；添加 mk_cub@  
accrual 应计项目；应累算数目 7{f&L'  
accrual basis 应计制；权责发生制 +o(t5O[G  
accrual basis accounting 应计制会计；权责发生制会计 R'qB-v.  
accrue 应累算；应计 _
z\oDd`'  
accrued benefit 应累算利益 @i&LKr8  
accrued charges 应计费用 B1c`(mHl  
accrued cumulative preference share dividend 应累算的累积优先股股息 62rTGbDbx  
accrued expenses 应累算费用 0!veLXeK!  
accrued interest payable 应付利息；应计未付利息 zkn K2e,$  
accrued interest receivable 应收利息；应计未收利息 AuUT 'E@E  
accrued right 累算权益 w_pEup\`  
accruing profit 应累算的利润 4>>{}c!nf  
accumulated fiscal reserve 累积财政储备 '|&}rLr:+  
accumulated profit 累积利润；滚存溢利 w{)*'8oCB  
accumulated reserve 累积储备 f!ehq\K1k  
accumulation of surplus income 累积收益盈余 3 8pw  
acquired assets 既得资产 m9Gyjr'L  
acquisition 收购；购置；取得 2H;&E1:  
acquisition cost 购置成本 sp0&"&5  
acquisition expenses 购置费用 G& cm5  
acquisition of 100% interest 收购全部股权 G U~?S'{  
acquisition of control 取得控制权 @!fy24R]D  
acquisition of fixed assets 购置固定资产 0#F3@/1h  
acquisition of shell “买壳” ^M6v;8EU  
acquisition price 收购价 P482D)  
act of God 天灾 ?l`DkUo*j  
acting partner 执事合伙人 j(F%uUpN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 QZef=  
active partner 积极参与的合伙人 N}nU\e6 Y  
active trading 交投活跃 f'F:U^  
actual circulation 实际流通 lG>rf*ei~  
actual cost 实际成本 #9O *@  
actual expenditure 实际开支；实际支出 u$[ '}z0:  
actual income 实际入息；实际收入；实际收益 GZ/.eYE  
actual market 现货市场 vmJ1-<G4*  
actual price 现货价；实际价格 ~6.AE/ow  
actual profit 实际利润 fF[n?:VV  
actual quotation 实盘；实际价位；实际报价 |TF,Aj  
actual year basis 按实际年度计算 \D?6_ ,O  
actuals 实货 f}^}d"&F  
actuarial investigation 精算调查 3!Zd]1$  
actuarial principle 精算原则 ^~-i>gTD  
actuarial report 精算师报告 I!9u](\0  
Actuarial Society of Hong Kong 香港精算学会 b
B3Mpaw@  
actuarial valuation 精算师估值 /@R|*7K;9  
actuary 精算师 'Kxs>/y3  
ad referendum agreement 暂定协议；有待覆核的协定 -en:81a#  
ad valorem duty 从价税；按值征税 WqqrfzlM  
ad valorem duty system 从价税制 OJ8W'"`L&  
ad valorem fee 从价费 NS
HWs%Zc  
ad valorem tariff 从价关税 NLw#b?%  
additional allowance 额外免税额 H&E c*MT  
additional amount for unexpired risk 未过期风险的额外款额 dm,7OQ  
additional assessable profit 补加应评税利润 ,$Qa]UN5Q  
additional assessment 补加评税 QXishHk&  
additional commitment 额外承担 v3Tr6[9  
additional commitment vote 额外承担拨款 f3lFpS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <i^Bq=E<rJ  
additional dependent parent allowance 供养父母额外免税额 N\=pH{  
additional provision 额外拨款 5!}xl9D  
additional stamp duty 附加印花税 IGEf*!  
additional tax 补加税罚款；补加税款 Namw[TgJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 C>$5<bx  
adjudged bankrupt 被裁定破产 ,d)!&y  
adjudicated bankrupt 裁定破产人 vrm[sP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 K+dkImkh  
adjudication of bankruptcy 裁定破产；宣告破产 AR`X2m '  
adjudication of insolvency 裁定无力偿还债务 7A8jnq7m/  
adjusted actual 经调整的实数；调整后的实数 @cAv8iK  
adjusted current assets 经调整的流动资产；调整后的流动资产 I8gGP'  
adjusted figure 经调整的数字；调整后的数额 eJilSFp1  
adjusted liabilities 经调整的负债；调整后的负债 go m<V?$  
adjusted loss 经调整的亏损；调整后的亏损 Dk&cIZ43  
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 );@Dr!H  
adjusted profit 经调整的利润；调整后的利润 x%B^hH;W  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~Lhq7;=H?O  
adjusted value 经调整的价值；调整后的价值 ~l}rYi>g%  
adjustment 调整；修订；理算〔保险〕 yY4*/w7*j4  
adjustment centre 调剂中心 e{:P!r aM  
adjustment lag 调整过程的时间差距；调整时差 d,iW#,  
adjustment mechanism 调整机制 ( Z\OqG  
adjustment of loss 亏损调整 !Y!Cv %  
adjustment process 调整过程；调整程序 @JT9utct  
adjustment range 调整幅度 ylLQKdcL  
administered exchange rate 受管制汇率 8/U
=~*`_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 'I($IM  
administration expenses 行政费用 Q7&Yy25   
administration fee 手续费；行政费 uaNJTob  
administration in bankruptcy 破产管理 {\ P$5O{%  
administration order 遗产管理令 W)1)zOD  
administrator 管理人；遗产管理人 (WR&Vt4Rh  
administrator of the estate 遗产管理人 l^:m!SA_  
admission of debt 债项承认书 LVq3R 8A  
admission of proof 接纳债权证明 :HYqm*v;W  
advance 放贷款项；垫付款项；预支款项；预付款项 bWt>tEnf  
advance account 暂支帐目；预付款帐户 vI{JBWE,S  
advance compensation 预付补偿金 W tnZF]1:u  
advance from shareholder 股东垫款 *;Dd:D9  
advance pending reimbursement 预支以待日后付还 1s-k=3)  
advanced economy 先进经济体系 x6* {@J&5*  
advancement 预付；预付财产 kCL)F\v"iT  
advances warrant 垫款令 T_\HU*\  
advancing 贷出 N)lzX X  
adverse balance 逆差 w}G2m)(  
adverse exchange 逆汇 6%JKY
+n^  
advertisement addressed to shareholders 在报章刊登的致股东通告 @L {x;  
advice for collection 托收通知书 +G"=1sxJ  
advice of drawing 提款通知书；汇票通知书 as)2ny!u  
advice of payment 付款通知 {0q;:
7Bt  
Advisory Committee [Securities and Futures Commission]  8;4vr@EV  
谘询委员会〔证券及期货事务监察委员会〕 Pqo_+fL+  
Advisory Committee on Diversification 经济多元化谘询委员会 Op,Ce4A  
affidavit 誓章；遗产申报誓章 bENfEOf,  
affidavit of no receipt 述明无收款的誓章 =#&K\  
affiliate 联号；联营公司；附属公司 ?xGxr|+a  
affiliated company 附属公司；联号；联营公司 4 `Z@^W  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pB@8b$8(Z  
affordability 负担能力 }.3F|H
 
African Development Bank [AfDB] 非洲开发银行 _J}ce  
after-acquired property 事后取得的财产 L=iaL[zdJ  
after-hours dealing 市后交易 +)^F9LPl  
after-tax profit 税后盈利；税后利润；税后溢利 [N$da=`wv  
agency agreement 代理协议 `mQY%p|  
agency expenses 代理机构的开支 U;D!m+.HK  
agency fee 代理费 [Oxmg?W  
Agency Law 《代理法》 yX,2`&c  
agent 代理人；承销人 <P3r+ 1|R  
agent of company 公司代理人 HLg/=VF7?  
agent's fee 代理人费；经纪费 1Z'cL~9  
aggregate 总计；总数；总体数字 9hHQWv7TgK  
aggregate amount 总款额；总额 !.zUY6  
aggregate assets and liabilities 总体资产与负债 ?O8NyCeb7  
aggregate at constant price 按固定价格计算的总体数字  02Ur'|  
aggregate demand 总需求 ME[Wg\  
aggregate gross position 总持仓量 -9~kp'_a  
aggregate limit 总限额 L5
(rP\B  
aggregate of salaries tax 合计薪俸税 '
jZ2^  
aggregate performance 总体表现；总体业绩 v!E0/ gD  
aggregate supply 总体供应 E8T4Nh_  
aggregate surplus 总盈余 @b=tj
QO_  
aggregate total 整体总额 5`{+y]  
aggregate value 总值；合计价值 r) T^ Td1  
aggregated basis 合计基准 <GF)5QB  
aggregated net chargeable income 合计应课税入息实额 k;3Bv
6  
aggregation 合并计算；合计；总和 GfUIF]X  
aggregation of incomes of husband and wife 夫妇入息合并计算 (sW:^0p  
aggregation of property 财产的总和 ;DL|%-%;$r  
agio 差价；贴水 b,Ed}Ir  
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》 /R^HRzTO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ! W$u~z  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ')5W  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ms<^_\iPN  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 7I/Sfmqy"O  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment -g]/Ko]2@$  
《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 +!<_p  
agreement for a settlement 授产协议 V2ypmkn8&  
agreement for assignment 转让协议 tv+q~TFB=Z  
agreement for sale 售卖协议；买卖协议 >@[`,  
agreement for sale and purchase 买卖协议 U`,&Q]  
agreement for the payment of interest 支付利息协议 GD}3r:wDs  
agreement for the repayment of money 还款协议 i)1E[jc{p!  
agreement of reinsurance 再保险协议 {p|OKf  
Agricultural Bank of China 中国农业银行 kWF4k  
air passenger departure tax 飞机乘客离境税 Hig=PG5I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 mq[(yR  
airport tax 机场税 WHBQA\4  
alcohol duty 酒精税 ZFOYYht  
alienation 让与；让渡；转让 UG s <<  
alimony 生活费；赡养费 I.fV_ H^  
All Ordinaries Index [AOI] 所有普通股指数 >B>CV8p6w  
all risks 全险；综合险 RecA?-0  
All Sales Record for Stock Market 《股票市场成交报告》 /SY40;k:  
Allied Capital Resources Limited 新联财务有限公司 -DlKFN  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 NS#qein~i  
allocation letter 拨款信件 %;!@\5$  
allocation of fund 分配款项；预留款项 zG[fPD  
allocation of profit 利润分配；溢利分配 S6$S%$  
allocation warrant 拨款令 ndOPD]A'  
allotment 分配；配股 U_ V0  
allotment notice 股份配售通知；配股通知 7ZET@  
allotment of shares 股份分配 "monuErg&  
allowable 可获宽免；免税的 1T%Y:0  
allowable business loss 可扣除的营业亏损 kN`[Q$B  
allowable expenses 可扣税的支出 0(Vbji  
allowance 免税额；津贴；备抵；准备金 Z9i,#/  
allowance for debts 债项的免税额 {v+i!a'+  
allowance for depreciation by wear and tear 耗损折旧免税额 &s"&rFFO[  
allowance for funeral expenses 殡殓费的免税额 wHBkaPO!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a{L`C"rJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 K-)*S\<}  
allowance to debtor 给债务人的津贴 5hB&]6n  
alteration of capital 资本更改 ~{n_rKYV  
alternate trustee 候补受托人 %+
w>`k3(N  
amalgamation 合并 m1gJ"k6 `j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :)c >
5  
ambit of charges 征税范围；收费范围 YdV5\!  
amended valuation 经修订的估值 n8w|8[uV^  
American Commodities Exchange 美国商品交易所 tRS^|??  
American Express Bank Limited 美国运通银行 Ve2z= 6(  
American Stock Exchange 美国证券交易所 $9y]>R  
amortization 摊销 k1L GT&  
amount due from banks 存放银行同业的款项 %{yr#F=t#]  
amount due from banks abroad 存放海外银行同业的款项 nqBZp N^  
amount due from holding companies 控股公司欠款 u%V=Ze  
amount due from local banks 存放本港银行同业的款项 -]Z!_[MlDF  
amount due to banks 银行同业的存款 vROl}s;  
amount due to banks abroad 海外银行同业的存款 dY~3YD[  
amount due to holding companies 控股公司存款 UX41/# 4  
amount due to local banks 本港银行同业的存款 L:`|lc=^  
amount due to outport banks 外埠银行同业的存款 U#-&%|b$  
amount for note issue 发行纸币的款额 394u']M  
amount of bond 担保契据的款额 A~ '2ki5$g  
amount of consideration 代价款额 `kwyF27v]  
amount of contribution 供款数额 B+jT|Y'  
amount of indebtedness 负债款额 ynw^nmM  
amount of principal of the loan 贷款本金额 XU2HWa  
amount of rates chargeable 应征差饷数额 nOkX:5  
amount of share capital 股本额 !
}"npUgE  
amount of sums assured 承保款额 ]b'K BAMy  
amount of variation 变动幅度 iEr|?,  
amount of vote 拨款数额 ;G0~f9  
amount payable 应付款额 5BS-q"  
amount receivable 应收款额 u4IgPCTZ+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +=$\7z>s  
analysis 分析 .#zx[Io  
ancillary risk 附属风险 mZ/?uPIa  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,'Y*e[  
annual accounting date 年结日期 6"|PJ_@P  
annual allowance 每年免税额；年积金；年度津贴；年津 |E53 [:p  
annual balance 年度余额 6aM`qz)  
annual disposable income 每年可动用收入 lDe9EJR  
annual estimates 周年预算 5WO!u:!'  
annual fee 年费 _( w4\]  
annual general meeting 周年大会 KAgiY4  
annual growth rate 年增率；每年增长率 KofjveOiC  
annual long-term supplement 长期个案每年补助金 KFAB  
annual pensionable emolument 可供计算退休金的年薪 9=rYzA?)+  
annual report 年报 \Wt&z,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F` J(+  
annual return 周年报表；周年申报表；每年报税表格 Kw(/#C:$  
Annual Return Rules 《周年报表规则》 S?r:=GS  
annual review of consumer prices 每年消费物价回顾 ]}ff*W  
annual roll-forward basis 逐年延展方式 l2gI2Cioa  
annual salary 年薪 L^RyJ;^c  
annual statement 年度报表；年度决算表 x)BG%{h  
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}.J,=  
annuitant 年金受益人 iFF/[P  
annuity 年金 1Lqs>*  
annuity contract 年金合约 6:v8J1G(<  
annuity on human life 人寿年金 i/C#fIB2  
antecedent debt 先前的债项 QDBptI:  
ante-dated cheque 倒填日期支票 bTA<AoW9="  
anticipated expenditure 预期开支 aMm`G}9n  
anticipated net profit 预期纯利 &4O"Xs`ka  
anticipated revenue 预期收入 OMJr.u  
anti-inflation measure 反通货膨胀措施 ] X%bU*4  
anti-inflationary stance 反通货膨胀立场 _]j=[|q 9  
apparent deficit 表面赤字 cn<9!2a  
apparent financial solvency 表面偿债能力 `WWf
?g  
apparent partner 表面合伙人 Vn];vN  
application for personal assessment 个人入息课税申请书 VY=~cVkzS  
application of fund 资金应用 GY@Np^>[a  
application to release as liquidator and to destruct the books of accounts and documents K._1sOw'"Y  
申请免除清盘人职务及毁灭帐簿与文件 ,{J2i#g<  
appointed actuary 委任精算师 _=UXNr8S  
appointed auditor 委任核数师；委任审计师 EIEwrC  
appointed trustee 委任的受托人 @faf  
appointer 委任人 6@H&S  
apportioned pro rata 按比例分摊 |8`}yRsQ  
apportionment 分配；分摊 DSd 5?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e Yyl=YW  
apportionment formula 分摊方程式 zFP}=K:o)  
apportionment of estate duty 遗产税的分摊 :eHh }  
appraisal 估价；评估 \M:,Vg  
appreciable growth 可观增长 rvw1'y  
appreciable impact 显着影响 Gg5vf]VFo  
appreciable increase 可观增长 &Radpb2p6  
appreciation 增值；升值 /Klwh1E  
appreciation against other currencies 相对其他货币升值 js;IUSj.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lDMYDy{<  
appreciation tax 增值税 8'^eH1d'  
appropriation 拨款；拨用；拨付 ~+
l%}4RZ  
appropriation account 拨款帐目 _[0Ugfz(  
Appropriation Bill 拨款法案 vFl|  
appropriation-in-aid system 补助拨款办法 _32ltnBX  
approved assets 核准资产 !Z%QD\knY  
approved basket stock 认可一篮子证券
@m6pAo4P  
approved budget 核准预算 CtjjN=59  
approved charitable donation 认可慈善捐款 qpp:h_E  
approved charitable institution 认可慈善机构 :w:5;cmV  
approved currency 核准货币；认可货币 ]Y;$~qQ  
approved estimates 核准预算 y"t5%Iv  
approved estimates of expenditure 核准开支预算 #n2GW^x  
approved overseas insurer 核准海外保险人 G|3OB:  
approved overseas trust company 核准海外信托公司 tE>3.0U0Q  
approved pooled investment fund 核准汇集投资基金 'v6Rd)E\z  
approved provident fund scheme 认可公积金计划 e=8ccj  
approved provision 核准拨款 V X211U.Q  
approved redeemable share 核准可赎回股份 -[^wYr=  
approved regional stock 认可地区性证券 AuO%F YKY  
approved retirement scheme 认可退休金计划 07/5RFmJ  
approved subordinated loan 核准附属贷款 -BEPpwb<g  
arbitrage 套戥；套汇；套利 ?ZTB u[  
arbitrageur 套戥者；套汇者 27u$VHwb  
arbitrary amount 临时款项 
9FWn  
arrangement 措施；安排；协定 tG%R_$*  
arrears 欠款 ~Ja>x`5  
arrears of pay 欠付薪酬 jVfC4M7 ,  
arrears of revenue 逾期未收税款；逾期未收的帐项 1/HPcCsHb  
articles of association 组织章程；组织细则；组织章程细则 uA}asm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZJR{c5TE  
ascertainment of profit 确定利润 "_H&p  
"Asia Clear" “亚洲结算系统” m1daOeZ]P  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Aqp3amW!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v]!|\]  
Asian Development Fund [ADF] 亚洲发展基金 2cy{d|c  
Asian dollar bond 亚洲美元债券 v7&$(HJ>]L  
Asian dollar market 亚洲美元市场 ?KS9Dh  
Asian dollar rate 亚洲美元利率 *}[@*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ty@&s58a  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 D+ jk0*bJ  
asked price 沽盘；喊价；索价；卖方报价 {qOSs,+=L  
assessable income 应评税入息 G1| Tu"  
assessable loss 应评税亏损 &qe:|M  
assessable profit 应评税利润 JpSS[pOg  
assessable value 应评税值 }
$$b6G  
assessed profit 估定利润 @B&hR} 4  
assessed value 经评估价值  ISq^V  
assessment 评税；评定；估价；评税单 #jDO?Y Sa  
assessment number 评税编号；估价编号 YI\^hP#  
assessment of additional tax 补加税评税 -p%=36n  
assessment of performance 业绩评估；实绩评价 &TK%igL  
Assessor 评税主任 1ViDS  
asset price bubbles 资产价格泡沫 Ef?_d]  
asset-backed securities 具资产保证的证券 1XHGW=n  
assets accretion 资产增值 9oGsrClH  
assets and liabilities 资产与负债 sM?DNE^BvW  
assets betterment statement 资产递增表；资产改进表 Y61E|:fV!  
assets lending 实物放款；有抵押贷款 F." L{g  
assets of the company passing on the death 死者去世时转移的公司资产 $&a`zffG  
assets pledged as security for liabilities 用作负债抵押的资产 D_, 2z  
assets portfolio 资产投资组合 SKcAZC  
assets price 资产价格 q=[0`--cd  
assets quality 资产质素 #p_ ~L4iW  
assets realization 资产变现 >!a*wf~]  
assets refinancing arrangement 资产再集资安排 K0+J!-a]7  
assets securitization 资产证券化 8eLNKgc  
assets situated outside Hong Kong 在香港以外地方的资产 ):.]4n{L  
assets stripping 削减资产；拆卖资产 Jwa2Y0  
assets value 资产值 g$]9xn#_[  
assignee 承让人 VF[]E0=u6  
assignment 转让；转让书；转让契 !PQ@"L)p  
assignment of interest 权益转让 nY~CAo/:  
assignment of letters patent and trade mark 专利证书及商标转让 <Ft.{aNq$c  
assignment of property 物业转让；物业转让书 ,l@hhaLm?  
assignment right 转让权 ^8fO3<Jg  
assignor 转让人 T.K$a\/{,  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ,u\M7,a^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @Z|cUHo  
associate member 附属会员 A Ys<IMQ  
associated body corporate 相联法人团体 h|jsi*4NnL  
associated company 相联公司；联属公司 7J')o^MG  
associated corporation 相联法团 IHB{US1G  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?;i6eg17<  
公认会计师公会〔英国〕 RS$:]hxd>_  
Association of Futures Exchange Brokers 香港期货经纪协会 hVR=g!e#X  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 X59~)rH,  
association of underwriters 承保人组织 szKs9er&  
assumption of control 接管 'X[3y^q  
assurance 担保；保险；转易；转易书 \wnQ[UNjP  
assurance of interest 权益的转易 p\!+j@H:  
at 19XX price 按一九ＸＸ年价格计算 O #0:6QX  
at a discount 按赔价计算；按贴水价格计算；打折扣 UQhfR}(  
at a premium 按溢价计算；按升水价格计算 Hi|Oeu  
at call 通知付款；按通知 U` bvv'38#  
at constant market price 按固定市价计算 .m+KXlP  
at constant price 按固定价格计算 YE0s5bB6  
at cost 按成本计算 o3uv"# C  
at current market price 按当时市价计算；按现时市价计算 2I#fwsb  
at current price 按当时价格计算；按现时价格计算 
mNuv>GAb  
at factor cost 按要素成本计算；按生产要素成本计算 mD0pqK  
at money-of-the-day price 按付款当日价格计算 KU$.m3A>  
at or better 按指定或较佳价位〔买卖指令〕 Q+uYr-
  
at par 按面值计算；平价 -5E%f|U  
at sight 见票即付 &&>OhH`  
at the close 按收市盘 ~j8x"  
at the opening 按开市盘 ph3[}><6  
attestation 见证；见证条款 D5U\~'{L  
at-the-money option 平价期权 ogQbST  
attorney 受权人；受托代表人 4}=]QQoE  
attornment 新拥有人承认书 w#-rl@JQ4  
attributable profit 可归属利润 r$0"Y-a  
attributable share value 可归属股份价值 H!vvdp?Z  
Auckland Stock Exchange 奥克兰证券交易所 >Y[{m $-  
auction 拍卖 !O$EVl  
auctioneer 拍卖商 IY :iGn8R  
audit 审计；核数 9i9VDk{  
Audit Commission 审计署 D^f;dT;-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] fxyPh  
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〕 lN^L#m*@  
audit review 帐目审查 .|_+>){$w  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 rK"$@tc  
audited account 审计帐目；经审计的帐目 Zcdt\;HKr  
audited annual account 经审计的周年帐目 w3B*%x)  
audited balance sheet 经审计的资产负债表 0HF",:yl  
auditor 核数师；核数主任；审计师 LQR9S/?Ld  
auditor's certificate 核数师证明书；审计师证明书 p+yU!Qj  
auditor's report 核数师报告；审计师报告 tn:9
  
Aussie bond 澳元债券 
7gPk
g63  
austerity budget 紧缩预算 C}W/9_I6Uo  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 K);
:+s-  
Australia All Ordinaries Index 澳洲所有普通股票指数 m]&d TZV  
Australian Dollar [AUD] 澳元 >JnEhVRQJ9  
Australian Options Market 澳大利亚期权市场 {?#g*QF|^  
Australian Securities Commission 澳洲证券事务监察委员会 .F> cZ,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 fr:RiOPn  
Australian Stock Exchange 澳大利亚证券交易所 8=<d2u'  
Austrian Schilling [ATS] 奥地利先令 t7R;RF  
authentication 认证；鉴证 P\w.:.2  
authority to purchase 委托购买证；委购书 jJg 'Y:K9q  
authorization 认可；核准；授权；授权书 HnU}Lhjzj  
authorization by direction 指示授权 m&o&XVC  
authorization by instruction 指令授权 PcJ,Y\"[  
authorization by warrant 令状授权 ^<ayPV)+  
authorization of unit trust 单位信托的认可 kOJs;k  
authorized agent 指定代理人 [UFLL:_sC  
authorized capital 法定资本 fMhMB |W.  
authorized clerk 出市员 VNA VdP  
authorized dealer 认可交易商 '{Iv?gh"  
authorized financial institution 认可财务机构 g+)T\_#u  
authorized fund 认可基金 54tpR6%3p  
authorized fund house 获授权的基金公司；认可基金公司 N}zQ)]xz+r  
authorized institution 认可机构 lq+FH&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 '7wWdq  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,AACE7%l  
authorized insurer 获授权保险人；获认可承保人 ^d4#  
authorized investment 特准投资项目 Vb0hlJb  
authorized person 获授权人 OTalR;:]r  
authorized representative 获授权代表 ^Cpvh}1#  
authorized share capital 法定股本 z\Qg 3BS  
automated quotation system 自动报价系统 2NI3&;{4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] idGM%Faur  
自动交易系统〔香港期货交易所有限公司〕 UB(Q &U_  
automatic adjustment mechanism 自动调整机制 |67<h5Q1  
automatic adjustment system 自动调整系统 aBol9`6  
Automatic Clearing House 自动票据交换所 u["Pg  
automatic exchange rates accumulation system 自动化汇率累集系统 @cSz!E}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -1Tws|4gc  
automatic teller machine [ATM] 自动柜员机 P ,5P6Y9  
autopay 自动转帐 S'2
B  
available assets 可用资产 D4;V8(w=#  
available fiscal reserve 现存财政储备 ]\*g/QV  
available profit 可用利润 ~@TNVkw  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 k>U&Us0  
average 平均；平均数；海损 8?P@<Do%  
average basic salary 平均基本薪金 .hBE&Y>\  
average consumer expenditure 平均消费开支；一般消费开支 HWD  
average cost 平均成本 Exk[;lI  
average cost of land production 增辟土地平均成本 t\u0\l>  
average daily turnover 平均每日成交额 lSl=6R  
average daily wage rate 平均每日工资率 > : \lDz  
average expenditure pattern 平均开支模式 '$4o,GA8  
average growth rate 平均增长率 z8jQaI]j  
average net fixed assets 固定资产平均净值 tAc[r)xFw  
average of relatives 相对价格平均数 VA.:'yQtJ  
average price 平均价格 F8>Fp"  
average propensity to consume 平均消费倾向；一般消费倾向 EKq9m=Ua@o  
average propensity to save 平均储蓄倾向；一般储蓄倾向 VO[s:e9L  
average rate 平均率 3*XX@>|o  
average revenue 平均收入；平均收益 qdNYY&6>?u  
average stock 平均库存；平均存货 'Pr(7^  
average yearly rent 平均年租 _T8#36iR  
avoidance of double taxation 避免双重课税 !x|OgvJ  
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 %/-Z1Nv*#  
r
9z/hm}E  
给你加分了