一些有用的会计术语(也不知道发的地方对不对)A

A: ~.tu#Y?  
A share Ａ股；甲类股份 ;rbn/6  
abatement of tax 减税；减扣免税额 @,.H)\a4  
ABN AMRO Bank N.V. 荷兰银行 dno*Usx5d0  
above-the-line expenditure 线上项目支出；经常预算支出 :#;?dMkTY  
above-the-line receipt 线上项目收入；经常预算收入 6 h):o  
ABSA Asia Limited 南非联合亚洲有限公司 iqYc&}k,  
absolute change 绝对数值变更 Dr609(zg^  
absolute expenditure 实际开支 f}4h}Cq  
absolute guideline figure 绝对准则数字 hG]20n2  
absolute interest 绝对权益 !s:|Ddv  
absolute order of discharge 绝对破产解除令 :=@[FXD4  
absolute profit margin 绝对利润幅度 aleIy}"  
absolute value 实值；绝对值 2{\Y<%.  
absolutely vested interest 绝对既得权益 }_x oT9HUr  
absorbed cost 已吸收成本；已分摊成本 8%B @[YDe  
absorption 吸收；分摊；合并 zwS'AN'A  
absorption rate 吸收率；摊配率；分摊率 __[q`  
ACB Finance Limited 亚洲商业财务有限公司 J4; ".Y=  
acceptable form of reciprocity 合理的互惠条件 dl4.jLY  
acceptable rate 适当利率；适当汇率 L2%P  
acceptance agreement 承兑协议 q\<vCKI-^  
acceptance for honour 参加承兑 A`Nb"N$H13  
acceptor 承兑人；接受人；受票人 j!/(9*\  
acceptor for honour 参加承兑人 Qzv_|U  
accident insurance 意外保险 `P~RG.HO  
Accident Insurance Association of Hong Kong 香港意外保险公会 (;3jmdJhK  
accident insurance scheme 意外保险计划 1GxYuTZ{  
accident year basis 意外年度基准 49D*U5o  
accommodation 通融；贷款 B~IOM  
accommodation bill 通融票据；空头票据 wv$=0zF  
accommodation party 汇票代发人 E}u\{uY  
account balance 帐户余额；帐户结余 B#}RMFIj  
account book 帐簿 `JCC-\9T_  
account collected in advance 预收款项 rO~D{)Nu  
account current book 往来帐簿 t30V_`eQ  
account of after-acquired property 事后取得的财产报告 A(B2XBS!?  
account of defaulter 拖欠帐目 tKs0]8tc  
account payable 应付帐款 HT'dft #  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H#D=vx'  
account receivable 应收帐款 (;h\)B!o  
account receivable report 应收帐款报表 <LE>WfmC  
account statement 结单；帐单；会计财务报表 =9M-N?cV  
account title 帐户名称；会计科目 QX4I+x~oo\  
accountant's report 会计师报告 f$L5=V  
Accountant's Report Rules 会计师报告规则 sAxn ; `  
accounting and auditing procedure 会计与审计程序；会计与核数程序 y[vjqfdmU  
Accounting Arrangements 《会计安排》 n3w2&  
accounting basis 会计基础 _)Ms9RN  
accounting by Official Receiver 破产管理署署长呈交的帐目 D~Su822  
Accounting Circular 《会计通告》 6lPGop]js]  
accounting class 会计类别 Q=[&~^Y)  
accounting date 记帐日期；会计结算日期 FP$]D~DMo  
accounting for money 款项核算 ]!QeJ'BLM  
Accounting Officer 会计主任 ]iPdAwc.1  
accounting period 会计报告期；会计期 %rsW:nl  
accounting policy 会计政策；会计方针 ]pt @  
accounting practice 会计惯例 S@_GjCpn
 
accounting principle 会计准则 ?@#<>7V  
accounting record 会计记录 nC w1H kW  
accounting report 会计报告 S=Zjdbd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O_033&  
Accounting Society of China 中国会计学会 [T|~Kh%#  
accounting statement 会计报表 .Qaqkb-Ty  
accounting system 会计制度；会计系统 7@`(DU`z  
accounting transaction 会计事项；帐务交易 Jad'8}0J  
accounting treatment 会计处理 4PdFq*A  
accounting year 会计年度 '*pq@|q;t  
accretion 增值；添加 {`:!=  
accrual 应计项目；应累算数目 R]dB Uu  
accrual basis 应计制；权责发生制 t|//oEY  
accrual basis accounting 应计制会计；权责发生制会计 6Yklaq5  
accrue 应累算；应计 {5*5tCIt  
accrued benefit 应累算利益 n\QG-?%Pi  
accrued charges 应计费用 5ZPl`[He  
accrued cumulative preference share dividend 应累算的累积优先股股息 )wC>Hq[mhW  
accrued expenses 应累算费用 ~7*HZ:.  
accrued interest payable 应付利息；应计未付利息 nV<YwqK  
accrued interest receivable 应收利息；应计未收利息 QeK~A@|F&  
accrued right 累算权益 W[YtNL;  
accruing profit 应累算的利润 czj[U|eB}=  
accumulated fiscal reserve 累积财政储备 S7V;sR"V2  
accumulated profit 累积利润；滚存溢利 tY7u\Y;^  
accumulated reserve 累积储备 49CMRO,T  
accumulation of surplus income 累积收益盈余 jE{z4en  
acquired assets 既得资产 q>Y_I<
;'g  
acquisition 收购；购置；取得 v
e$P=ZuM  
acquisition cost 购置成本 OS3J,f}<=  
acquisition expenses 购置费用 OIN]u{S  
acquisition of 100% interest 收购全部股权 I++!F,pB  
acquisition of control 取得控制权 u3q!te  
acquisition of fixed assets 购置固定资产 7>.^GD  
acquisition of shell “买壳” tW,<Pe  
acquisition price 收购价 TGg*(6'z  
act of God 天灾 ZnQnv@{8l  
acting partner 执事合伙人 6Cibc.vt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }MoCUN)I  
active partner 积极参与的合伙人 4m~\S)ad  
active trading 交投活跃 Axr'zc  
actual circulation 实际流通 7Kn=[2J5k'  
actual cost 实际成本 6A%Y/o
U+2  
actual expenditure 实际开支；实际支出 '?QZ7A  
actual income 实际入息；实际收入；实际收益 ]xuq2MU,l  
actual market 现货市场 @sVBG']p  
actual price 现货价；实际价格 1$c*/Tc:E  
actual profit 实际利润 v^e[`]u(  
actual quotation 实盘；实际价位；实际报价 I%%$O'S  
actual year basis 按实际年度计算 Z*JZUbo-Q  
actuals 实货 f6DPa
h#  
actuarial investigation 精算调查 '
:HV9]k  
actuarial principle 精算原则 $XJe)  
actuarial report 精算师报告 |/q*Fg[f  
Actuarial Society of Hong Kong 香港精算学会 ,7eN m>$  
actuarial valuation 精算师估值 a+MC[aFr  
actuary 精算师 }!2|*Y  
ad referendum agreement 暂定协议；有待覆核的协定 L,R9jMx?_  
ad valorem duty 从价税；按值征税 LG;xZQx'  
ad valorem duty system 从价税制 ==$Ox6.  
ad valorem fee 从价费 FC(m)S2  
ad valorem tariff 从价关税 RVD=CX  
additional allowance 额外免税额 &4]%&mX)-  
additional amount for unexpired risk 未过期风险的额外款额 fz:F*zT1  
additional assessable profit 补加应评税利润 w=OT^d 9n  
additional assessment 补加评税 wTOB'  
additional commitment 额外承担 ;]p#PNQ0  
additional commitment vote 额外承担拨款 2(UT;PSI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0\.y0 K8  
additional dependent parent allowance 供养父母额外免税额 "3Ec0U \s  
additional provision 额外拨款 n]
&fod  
additional stamp duty 附加印花税 m(9E{;  
additional tax 补加税罚款；补加税款 q+SDJ?v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?L|@{RS{|  
adjudged bankrupt 被裁定破产 7^S&g.A  
adjudicated bankrupt 裁定破产人 2
f4*r
^  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >b/Yg:t  
adjudication of bankruptcy 裁定破产；宣告破产 !]W6i]p  
adjudication of insolvency 裁定无力偿还债务 (!;4Y82#  
adjusted actual 经调整的实数；调整后的实数 wjY3:S~  
adjusted current assets 经调整的流动资产；调整后的流动资产 <;=X7l+  
adjusted figure 经调整的数字；调整后的数额 X\M0Q%8  
adjusted liabilities 经调整的负债；调整后的负债 J`\%'pEn  
adjusted loss 经调整的亏损；调整后的亏损 B~z& "`  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 eE1w<] Eg  
adjusted profit 经调整的利润；调整后的利润 *#~3\{  
adjusted surplus 经调整的盈余额；调整后的盈余额 anv_I=  
adjusted value 经调整的价值；调整后的价值 G3KiU($V  
adjustment 调整；修订；理算〔保险〕 W/fM0=!  
adjustment centre 调剂中心 No j6Ina  
adjustment lag 调整过程的时间差距；调整时差 bw+~5pqM  
adjustment mechanism 调整机制 GX(p7ZgB2  
adjustment of loss 亏损调整 F+9|D  
adjustment process 调整过程；调整程序 &7}-Xvc  
adjustment range 调整幅度 HAP9XC(F]  
administered exchange rate 受管制汇率 O75i
oO0  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 D*heYh  
administration expenses 行政费用 {R&F_51)V  
administration fee 手续费；行政费 e-x{7  
administration in bankruptcy 破产管理 ,OG sx  
administration order 遗产管理令 !G,Ru~j5:  
administrator 管理人；遗产管理人 nAg|m,gA  
administrator of the estate 遗产管理人 ZcIwyh(`  
admission of debt 债项承认书 m
/CA  
admission of proof 接纳债权证明 d[jxU/.p;  
advance 放贷款项；垫付款项；预支款项；预付款项 5'.j+{"  
advance account 暂支帐目；预付款帐户 !k Hpw2  
advance compensation 预付补偿金 6D) vY  
advance from shareholder 股东垫款 9].!mpR  
advance pending reimbursement 预支以待日后付还 p-MQI }  
advanced economy 先进经济体系 <^OGJ}G  
advancement 预付；预付财产 n&k1'KL&  
advances warrant 垫款令 |7%M:7Q  
advancing 贷出 jR*1%.Ng  
adverse balance 逆差 v;irk<5  
adverse exchange 逆汇 P3);R>j  
advertisement addressed to shareholders 在报章刊登的致股东通告 km.xy_v  
advice for collection 托收通知书 v"\Q/5p  
advice of drawing 提款通知书；汇票通知书 o)srE5  
advice of payment 付款通知 DL<r2h  
Advisory Committee [Securities and Futures Commission] 4,UvTw*2z  
谘询委员会〔证券及期货事务监察委员会〕 Bz]j&`  
Advisory Committee on Diversification 经济多元化谘询委员会 9qW^@5
m  
affidavit 誓章；遗产申报誓章

*=)%T(^  
affidavit of no receipt 述明无收款的誓章 yn"8Ma*  
affiliate 联号；联营公司；附属公司 eCdMDSFO3  
affiliated company 附属公司；联号；联营公司 3<#4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;IE|XR(  
affordability 负担能力 NmVc2V]I  
African Development Bank [AfDB] 非洲开发银行 mam|aRzd  
after-acquired property 事后取得的财产 R8?Xz5  
after-hours dealing 市后交易 NgQ {'H[Y  
after-tax profit 税后盈利；税后利润；税后溢利 OV^) N  
agency agreement 代理协议 t d-EB&i\  
agency expenses 代理机构的开支 N'3Vt8o,  
agency fee 代理费 (hs[B4nV  
Agency Law 《代理法》 V;Te =
4  
agent 代理人；承销人 E*i <P  
agent of company 公司代理人 ^DM^HSm  
agent's fee 代理人费；经纪费 #|xK>;  
aggregate 总计；总数；总体数字 nu|;(ly  
aggregate amount 总款额；总额 FNtcI7  
aggregate assets and liabilities 总体资产与负债 44]/rP_m  
aggregate at constant price 按固定价格计算的总体数字 9^
x'x@6  
aggregate demand 总需求 &qF 
  
aggregate gross position 总持仓量 Q3'\Vj,S&  
aggregate limit 总限额 WR%x4\,d#  
aggregate of salaries tax 合计薪俸税 0Evq</
 
aggregate performance 总体表现；总体业绩 fMP$o
3;  
aggregate supply 总体供应 ="JLUq*]s  
aggregate surplus 总盈余 !*'uPw:l2  
aggregate total 整体总额 Sc`W'q^X  
aggregate value 总值；合计价值 Si.3Je[q  
aggregated basis 合计基准 d>VerZZU  
aggregated net chargeable income 合计应课税入息实额 ,FlF.pt  
aggregation 合并计算；合计；总和 #iJ+}EW _  
aggregation of incomes of husband and wife 夫妇入息合并计算 "~> # ;x{  
aggregation of property 财产的总和 R^{O
w  
agio 差价；贴水 0_J<=T?\"s  
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》 ULkjY1&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment o!dTB,Molr  
《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》 3mIVNT@S9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment T&j_7Q\;vI  
《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》 "at*G>+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %nSLe~b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 S{XV{o  
agreement for a settlement 授产协议 LhUrVydL  
agreement for assignment 转让协议 eZ8~t/8  
agreement for sale 售卖协议；买卖协议 ^~E?7{BL  
agreement for sale and purchase 买卖协议 !/[/w39D0o  
agreement for the payment of interest 支付利息协议 Mnn\y Tblp  
agreement for the repayment of money 还款协议 g!,>.  
agreement of reinsurance 再保险协议 A|Up>`QH  
Agricultural Bank of China 中国农业银行 KD11<&4_x  
air passenger departure tax 飞机乘客离境税 n3da@ClBt  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 'P3CgpF<Z2  
airport tax 机场税 I&,gCZ#  
alcohol duty 酒精税 * _)xlpy  
alienation 让与；让渡；转让 Tky\W%Ag  
alimony 生活费；赡养费 ep>*]'  
All Ordinaries Index [AOI] 所有普通股指数 7`9J.L&,;  
all risks 全险；综合险 WyF1Fw  
All Sales Record for Stock Market 《股票市场成交报告》 /=).)<&|R  
Allied Capital Resources Limited 新联财务有限公司 }lvD 5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 G];5'd~C;d  
allocation letter 拨款信件 1O"7%Pvw  
allocation of fund 分配款项；预留款项 =$`EB  
allocation of profit 利润分配；溢利分配 :<=A1>&8  
allocation warrant 拨款令
U ]Ek5p  
allotment 分配；配股 eZ'J,;  
allotment notice 股份配售通知；配股通知 s,!+wHv_8  
allotment of shares 股份分配 ?ey!wcv~  
allowable 可获宽免；免税的 *G"L]N
q#  
allowable business loss 可扣除的营业亏损 tsaf|xe  
allowable expenses 可扣税的支出 ^rO3B?_  
allowance 免税额；津贴；备抵；准备金 0pYO-@E  
allowance for debts 债项的免税额 2m7Z:b  
allowance for depreciation by wear and tear 耗损折旧免税额 .'.#bH9K  
allowance for funeral expenses 殡殓费的免税额 cy%JJ)sf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _ +q.R  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;nW#Dn9  
allowance to debtor 给债务人的津贴 (U#4j 6Q  
alteration of capital 资本更改 A%qlB[!:  
alternate trustee 候补受托人 Dl_y[9  
amalgamation 合并 Y]!8Ymuww@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -!zyit5B  
ambit of charges 征税范围；收费范围 e@}zp  
amended valuation 经修订的估值 } Wx#"6  
American Commodities Exchange 美国商品交易所 !#wd~: H  
American Express Bank Limited 美国运通银行 x%Ivd  
American Stock Exchange 美国证券交易所 BU |]4  
amortization 摊销 o&g-0!"  
amount due from banks 存放银行同业的款项 5Arx"=c  
amount due from banks abroad 存放海外银行同业的款项 \3a(8Em  
amount due from holding companies 控股公司欠款 'mx_]b^O  
amount due from local banks 存放本港银行同业的款项 U{6i5;F#H  
amount due to banks 银行同业的存款 aZ"9)RJe  
amount due to banks abroad 海外银行同业的存款 Vj(}'h-c\  
amount due to holding companies 控股公司存款 !*JE%t  
amount due to local banks 本港银行同业的存款 d}#G~O+y3v  
amount due to outport banks 外埠银行同业的存款 @62QDlt;
 
amount for note issue 发行纸币的款额 HIM>%   
amount of bond 担保契据的款额 Wyh   
amount of consideration 代价款额 -b'93_ZTu:  
amount of contribution 供款数额 >U?HXu/TJr  
amount of indebtedness 负债款额 P4@<`Eb  
amount of principal of the loan 贷款本金额 hYOUuC  
amount of rates chargeable 应征差饷数额 tu{y  
amount of share capital 股本额 yyCx;  
amount of sums assured 承保款额 f-!t31?XK  
amount of variation 变动幅度 7UM!<@9\  
amount of vote 拨款数额 WtlPgT;wE  
amount payable 应付款额 1<g,1TR  
amount receivable 应收款额 aMI\gCB/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *ElR  
analysis 分析 .b'hVOs{  
ancillary risk 附属风险 #Q320}]{  
annual account 周年帐目；周年帐目报表；年度决算；年结 DWT4D)C,U  
annual accounting date 年结日期 OJ0Dw*K<  
annual allowance 每年免税额；年积金；年度津贴；年津 KFd !wZ@e  
annual balance 年度余额 7[aSP5e>T  
annual disposable income 每年可动用收入 1xAZ0X#  
annual estimates 周年预算 *tkbC2D  
annual fee 年费 'o
NY4.[  
annual general meeting 周年大会 rBG8.E36J  
annual growth rate 年增率；每年增长率 "uK`!{  
annual long-term supplement 长期个案每年补助金 N]qX^RSb  
annual pensionable emolument 可供计算退休金的年薪 $42%H#  
annual report 年报 CtItzp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 svki=GD_(.  
annual return 周年报表；周年申报表；每年报税表格 a:nMW'!  
Annual Return Rules 《周年报表规则》 3N%%69JN)  
annual review of consumer prices 每年消费物价回顾 -OY[x|0  
annual roll-forward basis 逐年延展方式 0NKo)HT  
annual salary 年薪 ma9VI5
w  
annual statement 年度报表；年度决算表 I|@'2z2  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Ip_S8 ;;  
annuitant 年金受益人  O+D"7  
annuity 年金 KFxy,Z$-4  
annuity contract 年金合约
k\,01
Y^  
annuity on human life 人寿年金 ;;4xpg  
antecedent debt 先前的债项 m#y?k1GY  
ante-dated cheque 倒填日期支票 uEp v l  
anticipated expenditure 预期开支 /Hxz@=LC1  
anticipated net profit 预期纯利 >(>Fx\z}  
anticipated revenue 预期收入 1%W|>M`  
anti-inflation measure 反通货膨胀措施 j(JUOief  
anti-inflationary stance 反通货膨胀立场 D4jf%7X!Lu  
apparent deficit 表面赤字 .CXe*Vbd  
apparent financial solvency 表面偿债能力 0>PO4WFVJ  
apparent partner 表面合伙人 &Z Ja}5k!r  
application for personal assessment 个人入息课税申请书 ?Uz7($}  
application of fund 资金应用 'J*)o<%  
application to release as liquidator and to destruct the books of accounts and documents QvB]?D#h  
申请免除清盘人职务及毁灭帐簿与文件 tTa" JXG  
appointed actuary 委任精算师 ,1>ABz  
appointed auditor 委任核数师；委任审计师 L\p@1N?K  
appointed trustee 委任的受托人 uYk4qorA  
appointer 委任人 doJ\7c5uU  
apportioned pro rata 按比例分摊 MN|8(f5Gs  
apportionment 分配；分摊 -26GOS_8z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T/8*c0mU  
apportionment formula 分摊方程式 9n][#I)a3  
apportionment of estate duty 遗产税的分摊 &gIDcZ  
appraisal 估价；评估 WHh=hts\  
appreciable growth 可观增长 +;nADl+Q  
appreciable impact 显着影响 n|,kL!++.  
appreciable increase 可观增长 cZnB 2T?  
appreciation 增值；升值 =l&A9 >\  
appreciation against other currencies 相对其他货币升值 $O|J8;"v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Rxe sK  
appreciation tax 增值税 6.fahg?E  
appropriation 拨款；拨用；拨付 +{* @36A5A  
appropriation account 拨款帐目 Q=hf,
/N  
Appropriation Bill 拨款法案 xv! QO  
appropriation-in-aid system 补助拨款办法 S].=gR0:  
approved assets 核准资产 oe1Dm  
approved basket stock 认可一篮子证券 O/;$0`~hY  
approved budget 核准预算 !M]_CPh]  
approved charitable donation 认可慈善捐款 +bnz%/v  
approved charitable institution 认可慈善机构 h#p1wK;N  
approved currency 核准货币；认可货币 DkO>?n:-C  
approved estimates 核准预算 <&&xt ?I.  
approved estimates of expenditure 核准开支预算 nr/^HjMV  
approved overseas insurer 核准海外保险人 m*VM1kV  
approved overseas trust company 核准海外信托公司 1EW-%GQO  
approved pooled investment fund 核准汇集投资基金 S&BJR!FQ  
approved provident fund scheme 认可公积金计划 ]@@3]  
approved provision 核准拨款 7.O1 ~-  
approved redeemable share 核准可赎回股份 qGS]2KY  
approved regional stock 认可地区性证券 c"mRMDg%  
approved retirement scheme 认可退休金计划 ]s
tAC3  
approved subordinated loan 核准附属贷款 2+G_Y>  
arbitrage 套戥；套汇；套利 XWo=?(iA  
arbitrageur 套戥者；套汇者 {ZK"K+;h  
arbitrary amount 临时款项 %dXfC!  
arrangement 措施；安排；协定 ~O{sOl _<4  
arrears 欠款 =d_@k[
8<0  
arrears of pay 欠付薪酬 $ohg?B;  
arrears of revenue 逾期未收税款；逾期未收的帐项 VN=S&iBa/  
articles of association 组织章程；组织细则；组织章程细则 WZ"g:Khw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #vN\]e  
ascertainment of profit 确定利润 0-dhGh?.  
"Asia Clear" “亚洲结算系统” 5p&&EA/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 G $u:1&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 maANxSzi  
Asian Development Fund [ADF] 亚洲发展基金 !"E&Tk}  
Asian dollar bond 亚洲美元债券 22?9KZ`Z=  
Asian dollar market 亚洲美元市场 a.F6!?  
Asian dollar rate 亚洲美元利率 /wIev1Z!Y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )4[{+OJa  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [MM11K  
asked price 沽盘；喊价；索价；卖方报价 h~$Q\WCm#  
assessable income 应评税入息 @vf{_g<  
assessable loss 应评税亏损 7Kx3G{5ja  
assessable profit 应评税利润 yc,Qz.+g  
assessable value 应评税值 )i; y4S  
assessed profit 估定利润 =dbLA ,z9  
assessed value 经评估价值 9\W~5J<7  
assessment 评税；评定；估价；评税单 45`Gv  
assessment number 评税编号；估价编号 5g
q3 >qo  
assessment of additional tax 补加税评税 8;3T65KY  
assessment of performance 业绩评估；实绩评价 7M:0%n$
 
Assessor 评税主任 \$J!B&i  
asset price bubbles 资产价格泡沫 VHsNz WI  
asset-backed securities 具资产保证的证券 %^RlE@l9  
assets accretion 资产增值 r]1|I6:&)  
assets and liabilities 资产与负债 g<~[k?~J  
assets betterment statement 资产递增表；资产改进表 Tr}@fa  
assets lending 实物放款；有抵押贷款 Rkfr4  
assets of the company passing on the death 死者去世时转移的公司资产 _:om(gL  
assets pledged as security for liabilities 用作负债抵押的资产 zk]6|i$!I  
assets portfolio 资产投资组合 (,\`?g  
assets price 资产价格 (E)/' sEb  
assets quality 资产质素 Xmy(pV!PF  
assets realization 资产变现 ]4@z.1Mr  
assets refinancing arrangement 资产再集资安排 ~AuvB4xe~  
assets securitization 资产证券化 lkp!S3,  
assets situated outside Hong Kong 在香港以外地方的资产 IsO'aFK)ln  
assets stripping 削减资产；拆卖资产 AX8;x1t^.  
assets value 资产值 _-g:T&#  
assignee 承让人 AiiOs?  
assignment 转让；转让书；转让契 v F L{j  
assignment of interest 权益转让 DC`6g#*<  
assignment of letters patent and trade mark 专利证书及商标转让 hB<.u  
assignment of property 物业转让；物业转让书 Y VTY{>
Q  
assignment right 转让权 C<A82u;t%@  
assignor 转让人 \@4QG.3&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 zqYfgV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 d; @Kz^  
associate member 附属会员 9a)D
8  
associated body corporate 相联法人团体 Dbyy H_  
associated company 相联公司；联属公司 _p{ag 1gP  
associated corporation 相联法团 'dj}-
Rs  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  6" 3!9JC  
公认会计师公会〔英国〕 ^~MHxF5d  
Association of Futures Exchange Brokers 香港期货经纪协会 ;,*U,eV  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 B!<{s'  
association of underwriters 承保人组织 -'k<2"z  
assumption of control 接管 nngL,-v#F  
assurance 担保；保险；转易；转易书 L~V 63K  
assurance of interest 权益的转易 DC*|tHl  
at 19XX price 按一九ＸＸ年价格计算 h bj^!0m  
at a discount 按赔价计算；按贴水价格计算；打折扣 {NE;z<,*:  
at a premium 按溢价计算；按升水价格计算 /eR@&!D '  
at call 通知付款；按通知 LnZz=  
at constant market price 按固定市价计算 ~;m~)D  
at constant price 按固定价格计算 W5:S+  
at cost 按成本计算 TO[5h Y\  
at current market price 按当时市价计算；按现时市价计算 wSIt"g,%  
at current price 按当时价格计算；按现时价格计算 4$.UVW\  
at factor cost 按要素成本计算；按生产要素成本计算
]-{T-*h:  
at money-of-the-day price 按付款当日价格计算 -$WiB  
at or better 按指定或较佳价位〔买卖指令〕 txr!3-Ne'!  
at par 按面值计算；平价 \@OKB<ra  
at sight 见票即付 zy@ #R;  
at the close 按收市盘 & A9psc(,&  
at the opening 按开市盘 #=t:xEz  
attestation 见证；见证条款 iG!MIt*  
at-the-money option 平价期权 7+T\  
attorney 受权人；受托代表人 r~nrP=-%  
attornment 新拥有人承认书 x)#k$QU  
attributable profit 可归属利润 }9P)<
[>  
attributable share value 可归属股份价值 U$VT
k  
Auckland Stock Exchange 奥克兰证券交易所 ;?inf`t  
auction 拍卖 |c8p{)  
auctioneer 拍卖商 1t!Mg{&e[x  
audit 审计；核数 0
; V{yh  
Audit Commission 审计署 BY,%+>bc)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] WF-imI:EK  
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〕 :CHCVoh@95  
audit review 帐目审查 XNu2G19jb  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 KU33P>a"[k  
audited account 审计帐目；经审计的帐目 .:RoD?px  
audited annual account 经审计的周年帐目 [Z Ea3/  
audited balance sheet 经审计的资产负债表 Bb:jy!jq_  
auditor 核数师；核数主任；审计师 *N'B(j/  
auditor's certificate 核数师证明书；审计师证明书 j- F=5)A  
auditor's report 核数师报告；审计师报告 0?,EteR  
Aussie bond 澳元债券 .M:,pw"S]  
austerity budget 紧缩预算 *
o"F.H{#N  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 G=Ka{J  
Australia All Ordinaries Index 澳洲所有普通股票指数 1ygu>sKS&A  
Australian Dollar [AUD] 澳元 WHAEB1c#Q  
Australian Options Market 澳大利亚期权市场 HEe0dqG  
Australian Securities Commission 澳洲证券事务监察委员会 by6E "7%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 d:sUh  
Australian Stock Exchange 澳大利亚证券交易所 Gq-U}r
  
Austrian Schilling [ATS] 奥地利先令 t4s}w$4  
authentication 认证；鉴证 C
?x  
authority to purchase 委托购买证；委购书 uc7np]Z  
authorization 认可；核准；授权；授权书 5W<BEcV\  
authorization by direction 指示授权 D"1ciO8^I]  
authorization by instruction 指令授权 ]]%C\Ryy}  
authorization by warrant 令状授权 0TA/ExJ-LT  
authorization of unit trust 单位信托的认可 nsgNIE{>gO  
authorized agent 指定代理人 Vp5qul%  
authorized capital 法定资本 I8^z\ef&  
authorized clerk 出市员 :^iR&`2~  
authorized dealer 认可交易商 fn
gZ0k!  
authorized financial institution 认可财务机构 Fd'Ang6"  
authorized fund 认可基金 {8I
93]  
authorized fund house 获授权的基金公司；认可基金公司 2?-}(F;Z  
authorized institution 认可机构 8CEy#%7]}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 A;kAAM  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )_bXKYUX*0  
authorized insurer 获授权保险人；获认可承保人 >!WJ{M
0  
authorized investment 特准投资项目 E?08=$^5%  
authorized person 获授权人 yDd&*;9%Qg  
authorized representative 获授权代表 Pi*,&D>{7  
authorized share capital 法定股本 b:%>TPT  
automated quotation system 自动报价系统 /h2`?~k+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O4$: xjs  
自动交易系统〔香港期货交易所有限公司〕 u%*;gu"2  
automatic adjustment mechanism 自动调整机制 'inWV* P*g  
automatic adjustment system 自动调整系统 I/^Lr_\  
Automatic Clearing House 自动票据交换所 ?'_iqg3  
automatic exchange rates accumulation system 自动化汇率累集系统 NpRC3^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,9+@
\  
automatic teller machine [ATM] 自动柜员机 'w9tZO\2  
autopay 自动转帐 ',
1rW  
available assets 可用资产 xOu cZ+  
available fiscal reserve 现存财政储备 89 (k<m  
available profit 可用利润 5gJQr%pS  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 SH}O?d\Q:  
average 平均；平均数；海损 yobi$mnsy!  
average basic salary 平均基本薪金 2EE#60  
average consumer expenditure 平均消费开支；一般消费开支 iwmXgsRa9}  
average cost 平均成本 _&w!J
zpXT  
average cost of land production 增辟土地平均成本 1uy+'2[Z-D  
average daily turnover 平均每日成交额 <<;j=Yy({`  
average daily wage rate 平均每日工资率 Jge;/f!i  
average expenditure pattern 平均开支模式 HVu_@[SYR3  
average growth rate 平均增长率 )0d3sJ8  
average net fixed assets 固定资产平均净值 QL\'pW5  
average of relatives 相对价格平均数 }){hQt7  
average price 平均价格  ;\iQZ~   
average propensity to consume 平均消费倾向；一般消费倾向 lXz<jt@5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @[JQCQ#r  
average rate 平均率 D
%
50  
average revenue 平均收入；平均收益 n7{c0;)$  
average stock 平均库存；平均存货 +JQN=nTA  
average yearly rent 平均年租 $fh?(J  
avoidance of double taxation 避免双重课税 ,[Ytl  
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 vO&1F@  
+5T0]!  
给你加分了