一些有用的会计术语(也不知道发的地方对不对)A

A: Ee>VA_ss  
A share Ａ股；甲类股份 XF`2*:7  
abatement of tax 减税；减扣免税额 A(Ct^/x-  
ABN AMRO Bank N.V. 荷兰银行
b?wrOS  
above-the-line expenditure 线上项目支出；经常预算支出 Dy08.Sss  
above-the-line receipt 线上项目收入；经常预算收入 b,!C8rJ  
ABSA Asia Limited 南非联合亚洲有限公司 1{uxpYAP=  
absolute change 绝对数值变更 kG^76dAQL  
absolute expenditure 实际开支 \!KE_7HRu  
absolute guideline figure 绝对准则数字 ?Y=aO(}=h  
absolute interest 绝对权益 |x[I!I7.F  
absolute order of discharge 绝对破产解除令 "2%z;!U1  
absolute profit margin 绝对利润幅度 ?0qVyK_
1  
absolute value 实值；绝对值 s 6Wp"V(  
absolutely vested interest 绝对既得权益 0TN28:hcD  
absorbed cost 已吸收成本；已分摊成本 so))J`ca)  
absorption 吸收；分摊；合并 u=`H n-(  
absorption rate 吸收率；摊配率；分摊率 2=cx`"a$  
ACB Finance Limited 亚洲商业财务有限公司 +LHU}'|  
acceptable form of reciprocity 合理的互惠条件 y
<`5  
acceptable rate 适当利率；适当汇率 LKN7Lkl  
acceptance agreement 承兑协议 @2(u=E:^  
acceptance for honour 参加承兑 MGdzrcF  
acceptor 承兑人；接受人；受票人 "M%R{pGA7  
acceptor for honour 参加承兑人 8t+eu O  
accident insurance 意外保险
]4~Yi1]  
Accident Insurance Association of Hong Kong 香港意外保险公会 +IZ=E >a  
accident insurance scheme 意外保险计划 VZ]iep  
accident year basis 意外年度基准 UB~K/r`.|
 
accommodation 通融；贷款 e02Hf{eOfw  
accommodation bill 通融票据；空头票据 .ARYCTyG  
accommodation party 汇票代发人 F
`=p/IAJK  
account balance 帐户余额；帐户结余 0d2P   
account book 帐簿 S!K<kn`E3  
account collected in advance 预收款项 U1\EwBK8*T  
account current book 往来帐簿 jaS<*_~#R
 
account of after-acquired property 事后取得的财产报告 ammi4k/  
account of defaulter 拖欠帐目 fe .=Z&  
account payable 应付帐款 5SFr E`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }G4I9Py  
account receivable 应收帐款 If'q8G3]-  
account receivable report 应收帐款报表 }:$cK(|  
account statement 结单；帐单；会计财务报表 
b42%^E  
account title 帐户名称；会计科目 XJul~"  
accountant's report 会计师报告 cXXZ'y>FP  
Accountant's Report Rules 会计师报告规则 !Uiq3s`1T  
accounting and auditing procedure 会计与审计程序；会计与核数程序 B>{%$@4  
Accounting Arrangements 《会计安排》 (l5p_x  
accounting basis 会计基础 Q0A4}  
accounting by Official Receiver 破产管理署署长呈交的帐目 SQMl5d1d:  
Accounting Circular 《会计通告》 rgy I:
F.  
accounting class 会计类别  bPsvoG  
accounting date 记帐日期；会计结算日期 zAB= >v  
accounting for money 款项核算 .zb  
Accounting Officer 会计主任 4Kqo>|C  
accounting period 会计报告期；会计期 ]($ \7+  
accounting policy 会计政策；会计方针 YS3~sA  
accounting practice 会计惯例 WZa6*pF  
accounting principle 会计准则 -TD\?Q  
accounting record 会计记录 ]*dYX=6  
accounting report 会计报告 &M-vKc"d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8W3zrnc  
Accounting Society of China 中国会计学会 5OM#_.p  
accounting statement 会计报表 le*+(aw  
accounting system 会计制度；会计系统 :N8n6)#1=  
accounting transaction 会计事项；帐务交易 d` GN!^  
accounting treatment 会计处理 %/dOV[/  
accounting year 会计年度 t 7Y*/v&P(  
accretion 增值；添加 @9^OHRZX  
accrual 应计项目；应累算数目 w4fKh  
accrual basis 应计制；权责发生制 ?NBae\6r  
accrual basis accounting 应计制会计；权责发生制会计 !7t&d  
accrue 应累算；应计 bQD8#Ml1  
accrued benefit 应累算利益 XPhP1 ^>\  
accrued charges 应计费用 Dgz,Uad8f  
accrued cumulative preference share dividend 应累算的累积优先股股息 'Agw~ &$  
accrued expenses 应累算费用 %g:Q?   
accrued interest payable 应付利息；应计未付利息 c5p,~z_Dtu  
accrued interest receivable 应收利息；应计未收利息 {@X>!]  
accrued right 累算权益 j$T12  
accruing profit 应累算的利润 W"=l@}I  
accumulated fiscal reserve 累积财政储备 $9%F1:u  
accumulated profit 累积利润；滚存溢利 Y:CX RU6eD  
accumulated reserve 累积储备 l8~(bq1  
accumulation of surplus income 累积收益盈余 izSX  
acquired assets 既得资产 ~vTwuc\(H  
acquisition 收购；购置；取得 Z/,R{Jgt"  
acquisition cost 购置成本 #91^1jyMf  
acquisition expenses 购置费用 yPE3Awh5  
acquisition of 100% interest 收购全部股权 U\%r33L )  
acquisition of control 取得控制权 RUY7Y?  
acquisition of fixed assets 购置固定资产 kq| !{_  
acquisition of shell “买壳” G#[A'tbKk  
acquisition price 收购价 *iB&tWv  
act of God 天灾 eb7UA=[Z  
acting partner 执事合伙人 3cHYe  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hh4R  
active partner 积极参与的合伙人 Cab-:2L]  
active trading 交投活跃 J0V m&TY  
actual circulation 实际流通 K/9Jx(I,qL  
actual cost 实际成本 pW+uVv,  
actual expenditure 实际开支；实际支出 ]x)!Kd2>  
actual income 实际入息；实际收入；实际收益 rC@VMe|0  
actual market 现货市场 ;PaU"z+Je~  
actual price 现货价；实际价格 NU=2*gM  
actual profit 实际利润 rp\`uj*D  
actual quotation 实盘；实际价位；实际报价 }etdXO_^  
actual year basis 按实际年度计算 +iQ@J+k  
actuals 实货 pPa]@ z~O  
actuarial investigation 精算调查 I^EZ
s6~  
actuarial principle 精算原则 kqX=3Zo  
actuarial report 精算师报告 *=i&n>  
Actuarial Society of Hong Kong 香港精算学会 N3$1f$`  
actuarial valuation 精算师估值 Uha.8  
actuary 精算师 ![Qi+xyc  
ad referendum agreement 暂定协议；有待覆核的协定 Z*M
{  
ad valorem duty 从价税；按值征税 W=HvMD  
ad valorem duty system 从价税制 ^EiU>  
ad valorem fee 从价费 'v^Vg  
ad valorem tariff 从价关税 R'sNMWM  
additional allowance 额外免税额 dC,C[7\  
additional amount for unexpired risk 未过期风险的额外款额 =?$~=1SL+  
additional assessable profit 补加应评税利润
a/uo)']B  
additional assessment 补加评税 ]I)ofXu]  
additional commitment 额外承担 [.4{s  
additional commitment vote 额外承担拨款 &|Wqzdo?#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 frUs'j/bZ  
additional dependent parent allowance 供养父母额外免税额 #czTX%+9(e  
additional provision 额外拨款 D\G.p |9=  
additional stamp duty 附加印花税 WOZuFS13  
additional tax 补加税罚款；补加税款 $B8Vg `+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .K84"Gdx  
adjudged bankrupt 被裁定破产 |8f}3R 9  
adjudicated bankrupt 裁定破产人 -TVwoK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
/-v ;  
adjudication of bankruptcy 裁定破产；宣告破产 4Q0ZY(2 EO  
adjudication of insolvency 裁定无力偿还债务 #f"eZAQ {  
adjusted actual 经调整的实数；调整后的实数 ^'[QCwY~  
adjusted current assets 经调整的流动资产；调整后的流动资产 |K_%]1*riC  
adjusted figure 经调整的数字；调整后的数额 \(Oc3+n6  
adjusted liabilities 经调整的负债；调整后的负债 4GP?t4][  
adjusted loss 经调整的亏损；调整后的亏损 dV[G-p  
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 M~\dvJ$cH  
adjusted profit 经调整的利润；调整后的利润 rO>'QZ%  
adjusted surplus 经调整的盈余额；调整后的盈余额 y5F+~z}{  
adjusted value 经调整的价值；调整后的价值 ?
PWg  
adjustment 调整；修订；理算〔保险〕 2$Xof  
adjustment centre 调剂中心 ,
r*Kxy  
adjustment lag 调整过程的时间差距；调整时差 2b7-=/[6  
adjustment mechanism 调整机制 9HO9>^
 
adjustment of loss 亏损调整 3F]Dh^IR9  
adjustment process 调整过程；调整程序 O`0r'&n  
adjustment range 调整幅度 rX)&U4#[m  
administered exchange rate 受管制汇率 3}FZg w .  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (=uT*Cb  
administration expenses 行政费用 *-PjcF}Y  
administration fee 手续费；行政费 i=\)[;U  
administration in bankruptcy 破产管理 @*|VWHR  
administration order 遗产管理令 ~\(c;J*Ir  
administrator 管理人；遗产管理人 t3<8n;'y:  
administrator of the estate 遗产管理人 /%g9g_rt#  
admission of debt 债项承认书 a%.W9=h=M(  
admission of proof 接纳债权证明 f|VCibI  
advance 放贷款项；垫付款项；预支款项；预付款项 d7](fw@c  
advance account 暂支帐目；预付款帐户 k*?T^<c3  
advance compensation 预付补偿金 o3`U;@&u  
advance from shareholder 股东垫款 l,hOnpm9  
advance pending reimbursement 预支以待日后付还 ymxA<bICS8  
advanced economy 先进经济体系 dJ I }uQ  
advancement 预付；预付财产 ]?+i6 [6U  
advances warrant 垫款令 <4.Exha;=  
advancing 贷出 m[xl)/e  
adverse balance 逆差  .x%w#  
adverse exchange 逆汇 B?i#m^S  
advertisement addressed to shareholders 在报章刊登的致股东通告 }P?e31@:  
advice for collection 托收通知书 A0Nx?  
advice of drawing 提款通知书；汇票通知书 yn}Dj9(q  
advice of payment 付款通知 BL 1KM2]  
Advisory Committee [Securities and Futures Commission] y:98}gW`n  
谘询委员会〔证券及期货事务监察委员会〕 aGC3&c[Wx  
Advisory Committee on Diversification 经济多元化谘询委员会 `sqr>QD  
affidavit 誓章；遗产申报誓章 #?w07/~L  
affidavit of no receipt 述明无收款的誓章 9no<;1+j,  
affiliate 联号；联营公司；附属公司 pM@
8T25=  
affiliated company 附属公司；联号；联营公司 ]uox ^HC  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 UgAp9$=z  
affordability 负担能力 ,i6E L  
African Development Bank [AfDB] 非洲开发银行 OUUV8K  
after-acquired property 事后取得的财产
H9)n<r  
after-hours dealing 市后交易 w"?Q0bhV9y  
after-tax profit 税后盈利；税后利润；税后溢利 ,:PMS8pS  
agency agreement 代理协议 A9b(P[!]T:  
agency expenses 代理机构的开支 
':pDlUA  
agency fee 代理费
KbLSK  
Agency Law 《代理法》 RJ@79L*#  
agent 代理人；承销人 xH\\#4/  
agent of company 公司代理人 j%s,%#al  
agent's fee 代理人费；经纪费 N_K9H1r  
aggregate 总计；总数；总体数字 O8.xt|  
aggregate amount 总款额；总额 7 2JwG7qh  
aggregate assets and liabilities 总体资产与负债 [tkx84M8  
aggregate at constant price 按固定价格计算的总体数字 f;^ +q-Q  
aggregate demand 总需求 _ +DL   
aggregate gross position 总持仓量 r%f Q$q>
 
aggregate limit 总限额 %]}JWXof  
aggregate of salaries tax 合计薪俸税 :|s;2Y  
aggregate performance 总体表现；总体业绩 C33Jzn's  
aggregate supply 总体供应 GP c B(  
aggregate surplus 总盈余 `z'
8"s  
aggregate total 整体总额 (|<S%
?}J  
aggregate value 总值；合计价值 fX`u"`o5  
aggregated basis 合计基准 AuQ|CXG-\  
aggregated net chargeable income 合计应课税入息实额 4Y?2u  
aggregation 合并计算；合计；总和 5kw  K%  
aggregation of incomes of husband and wife 夫妇入息合并计算 zN!W_2W*  
aggregation of property 财产的总和 [@lK[7 u  
agio 差价；贴水 6:G&x<{  
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》 YCiG~y/~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment T
;(,9>Qsu  
《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》 76rv$z{g^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ru 6`Z+p  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 [<@T%yq  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment UxNn5(:sM@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +8zACs{p  
agreement for a settlement 授产协议 U\lbh;9G  
agreement for assignment 转让协议 E2r5Pg  
agreement for sale 售卖协议；买卖协议 ,WWd%DF)  
agreement for sale and purchase 买卖协议 .)[E`a  
agreement for the payment of interest 支付利息协议 <8 <P,  
agreement for the repayment of money 还款协议 V.:,Q  
agreement of reinsurance 再保险协议 )!27=R/  
Agricultural Bank of China 中国农业银行 2*V%S/cck  
air passenger departure tax 飞机乘客离境税 LRHod1}mS  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?\,;KNQr  
airport tax 机场税 Oh1U=V2~  
alcohol duty 酒精税 +:@^nPfHy  
alienation 让与；让渡；转让 P?
V+<c{  
alimony 生活费；赡养费 E>QS^)ih  
All Ordinaries Index [AOI] 所有普通股指数 S|tA%2z  
all risks 全险；综合险 k*;U?C!  
All Sales Record for Stock Market 《股票市场成交报告》 3g!Z[SZ  
Allied Capital Resources Limited 新联财务有限公司 mbbhz,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]2m=lt1  
allocation letter 拨款信件 Z0Sqw  
allocation of fund 分配款项；预留款项 Z~Q5<A9Jz  
allocation of profit 利润分配；溢利分配 1R8tR#l  
allocation warrant 拨款令 !O"2)RU1  
allotment 分配；配股 :;Z/$M16B  
allotment notice 股份配售通知；配股通知 \@Cz 32wg  
allotment of shares 股份分配 sC\?{B0r  
allowable 可获宽免；免税的 WDghlC6g!l  
allowable business loss 可扣除的营业亏损 L-E &m*%  
allowable expenses 可扣税的支出 B bmw[Qf\  
allowance 免税额；津贴；备抵；准备金 @@\qso  
allowance for debts 债项的免税额 DL V ny]  
allowance for depreciation by wear and tear 耗损折旧免税额
ThX3@o
  
allowance for funeral expenses 殡殓费的免税额 9ad)=3A&L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1oO(;--u_  
allowance for repairs and outgoings 修葺及支出方面的免税额 J'WzEgCnU  
allowance to debtor 给债务人的津贴 }}k%.Qb  
alteration of capital 资本更改 x~}&t+FK  
alternate trustee 候补受托人 x} =,'Ko}3  
amalgamation 合并 >oq\`E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h<?Px"& J  
ambit of charges 征税范围；收费范围 k:?)0Uh%^  
amended valuation 经修订的估值 QaO9-:]eN  
American Commodities Exchange 美国商品交易所 #@HlnF}T  
American Express Bank Limited 美国运通银行 u|wl;+.  
American Stock Exchange 美国证券交易所 $MgO)bH  
amortization 摊销 h$`m0-'  
amount due from banks 存放银行同业的款项 I@m(}  
amount due from banks abroad 存放海外银行同业的款项 Wy-_}wqHg  
amount due from holding companies 控股公司欠款 AAfU]4
u0S  
amount due from local banks 存放本港银行同业的款项 ,K}"o~z  
amount due to banks 银行同业的存款 vGsAM*vw6  
amount due to banks abroad 海外银行同业的存款 vh.8m$,  
amount due to holding companies 控股公司存款 t"Du  
amount due to local banks 本港银行同业的存款 m<j;f  
amount due to outport banks 外埠银行同业的存款 n#"G)+h3#  
amount for note issue 发行纸币的款额 !4cCq_  
amount of bond 担保契据的款额 Hx+r9w  
amount of consideration 代价款额 ?a,#p  
amount of contribution 供款数额 u^SInanw  
amount of indebtedness 负债款额 C1f$^
N  
amount of principal of the loan 贷款本金额 W3/] 2"0  
amount of rates chargeable 应征差饷数额 ]+,L/P  
amount of share capital 股本额 DC).p'0VL  
amount of sums assured 承保款额 2<UC^vZ  
amount of variation 变动幅度 9 D.
wW  
amount of vote 拨款数额 ]/h$6mrL  
amount payable 应付款额 '['%b  
amount receivable 应收款额 uM'n4oH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nL^7t7mp  
analysis 分析 `%[m%Y9h  
ancillary risk 附属风险 r ts2Jk7f  
annual account 周年帐目；周年帐目报表；年度决算；年结 <=|^\r !}&  
annual accounting date 年结日期 1:<n(?5JI  
annual allowance 每年免税额；年积金；年度津贴；年津 FP&Ykx~  
annual balance 年度余额 lGahwn:  
annual disposable income 每年可动用收入 N>EMVUVS  
annual estimates 周年预算
,k.")  
annual fee 年费 0 J"g"=  
annual general meeting 周年大会 u
`ww  
annual growth rate 年增率；每年增长率 l$!ExXEZO;  
annual long-term supplement 长期个案每年补助金 K+/wJ9^B  
annual pensionable emolument 可供计算退休金的年薪 fCu;n%   
annual report 年报 U4dfO=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *?Wz/OJ0  
annual return 周年报表；周年申报表；每年报税表格 ~h<T0Zc  
Annual Return Rules 《周年报表规则》 6miXaAA8  
annual review of consumer prices 每年消费物价回顾 xr.;B`T0\'  
annual roll-forward basis 逐年延展方式 :KC]1_zqR  
annual salary 年薪 -}xK> ["  
annual statement 年度报表；年度决算表 mW)kWuOO  
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 N:64Gko"K  
annuitant 年金受益人 >P(.yQ8&kL  
annuity 年金 /Cwwz  
annuity contract 年金合约 jHT^I as  
annuity on human life 人寿年金 _t]Q*i0p  
antecedent debt 先前的债项 z{BgAI,  
ante-dated cheque 倒填日期支票 r-S%gG}~E  
anticipated expenditure 预期开支 v" #8^q  
anticipated net profit 预期纯利 XjzGtZ#6  
anticipated revenue 预期收入 <~ay4JY  
anti-inflation measure 反通货膨胀措施 _~1O#*|4  
anti-inflationary stance 反通货膨胀立场 d\Up6F  
apparent deficit 表面赤字 jK\kASwG  
apparent financial solvency 表面偿债能力 SefF Ci%4  
apparent partner 表面合伙人 yo_zc<  
application for personal assessment 个人入息课税申请书 J s33S)  
application of fund 资金应用 n=DmdQ}  
application to release as liquidator and to destruct the books of accounts and documents #(}{*dR  
申请免除清盘人职务及毁灭帐簿与文件 FDF DB  
appointed actuary 委任精算师 x/]G"?Uix  
appointed auditor 委任核数师；委任审计师 6E^m*la%  
appointed trustee 委任的受托人 c'?EI EP  
appointer 委任人 "<egm^Yq  
apportioned pro rata 按比例分摊 RI'}C`%v  
apportionment 分配；分摊 AWFq5YMSI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I^LU*A=  
apportionment formula 分摊方程式 V`/c#y||  
apportionment of estate duty 遗产税的分摊 |R91|-H  
appraisal 估价；评估 !}mM"|<  
appreciable growth 可观增长 &<&eKq  
appreciable impact 显着影响 V
?T&>s  
appreciable increase 可观增长  m5J@kE%  
appreciation 增值；升值 7ko}X,aC  
appreciation against other currencies 相对其他货币升值 DV?c%z`YO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ae3 Gn}tf  
appreciation tax 增值税 0ZD)(ps|  
appropriation 拨款；拨用；拨付 sjLm-pn3  
appropriation account 拨款帐目 x
zx~H>M  
Appropriation Bill 拨款法案 .j)DE}[q>  
appropriation-in-aid system 补助拨款办法 Ao\OU}  
approved assets 核准资产 2b\h@VJt  
approved basket stock 认可一篮子证券 E2o8'.~Yd`  
approved budget 核准预算 " 5Pqvi  
approved charitable donation 认可慈善捐款 dJQwb
 
approved charitable institution 认可慈善机构 "kc%d'c(  
approved currency 核准货币；认可货币 0"\js:-$  
approved estimates 核准预算 yHf^6|$8  
approved estimates of expenditure 核准开支预算 Ug#B( }/  
approved overseas insurer 核准海外保险人 6R3/"&P(/#  
approved overseas trust company 核准海外信托公司 T{3-H(-gA  
approved pooled investment fund 核准汇集投资基金 NP\/9 8|1  
approved provident fund scheme 认可公积金计划 4%yeEc;z  
approved provision 核准拨款 R Ee~\n+P^  
approved redeemable share 核准可赎回股份 BUI#y `J  
approved regional stock 认可地区性证券 ;x|?N*  
approved retirement scheme 认可退休金计划 _Nz?fJ:$@  
approved subordinated loan 核准附属贷款 Z~w?Qm:/  
arbitrage 套戥；套汇；套利 `]6W*^'PD  
arbitrageur 套戥者；套汇者 #Ph8?  
arbitrary amount 临时款项 ?` ebi|6  
arrangement 措施；安排；协定 "_rpErm }  
arrears 欠款 UBnHtsM  
arrears of pay 欠付薪酬 \,nhGh  
arrears of revenue 逾期未收税款；逾期未收的帐项 [BKTZQ@G@  
articles of association 组织章程；组织细则；组织章程细则 +
:C
.G[+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Qdc#v\B  
ascertainment of profit 确定利润 h|z59h&X8G  
"Asia Clear" “亚洲结算系统” 2xy{g&G
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 G!F_Q7|-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Z_jV0[\v0P  
Asian Development Fund [ADF] 亚洲发展基金 CC`#2j  
Asian dollar bond 亚洲美元债券 l,QO+ >)z  
Asian dollar market 亚洲美元市场 sx[mbKj<  
Asian dollar rate 亚洲美元利率 ZI :wJU:f  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 D_z&G)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |ns9ziTDI  
asked price 沽盘；喊价；索价；卖方报价 Lnh'y`q  
assessable income 应评税入息 N4yQ,tG>aa  
assessable loss 应评税亏损 LmROG-9  
assessable profit 应评税利润 C91'dM  
assessable value 应评税值 R6o07.]  
assessed profit 估定利润 {oo(HD;5  
assessed value 经评估价值 iqd7  
assessment 评税；评定；估价；评税单 2mthUq9b*  
assessment number 评税编号；估价编号 h5E<wyd96.  
assessment of additional tax 补加税评税 caTKi8  
assessment of performance 业绩评估；实绩评价 ?|<p^:  
Assessor 评税主任 u]3VK  
asset price bubbles 资产价格泡沫 i#U_g:~wC  
asset-backed securities 具资产保证的证券 d\ 7OtM  
assets accretion 资产增值 ` gor  
assets and liabilities 资产与负债 bHs},i6  
assets betterment statement 资产递增表；资产改进表 NU7k2`bqAk  
assets lending 实物放款；有抵押贷款 TDR#'i  
assets of the company passing on the death 死者去世时转移的公司资产 wD pL9q  
assets pledged as security for liabilities 用作负债抵押的资产 lz#@_F|.*  
assets portfolio 资产投资组合 Hg(nC*#/Q  
assets price 资产价格 Io7=Mc4  
assets quality 资产质素 `GooSX  
assets realization 资产变现 h&Q-QU  
assets refinancing arrangement 资产再集资安排 y8di-d3_  
assets securitization 资产证券化 j{%'A  
assets situated outside Hong Kong 在香港以外地方的资产 8;,(D#p  
assets stripping 削减资产；拆卖资产 `C*psS  
assets value 资产值 ARB
^]  
assignee 承让人 <5c^DA  
assignment 转让；转让书；转让契 M1Th~W9l  
assignment of interest 权益转让 {`% q0Nr  
assignment of letters patent and trade mark 专利证书及商标转让 y2x)<.cDP  
assignment of property 物业转让；物业转让书 _cc9+o  
assignment right 转让权 LtDGu})1  
assignor 转让人 >$A,B  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 VsRdZ4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 N?%FVF  
associate member 附属会员 kgFx  
associated body corporate 相联法人团体 _~b]/]|z#N  
associated company 相联公司；联属公司 Oim
qP  
associated corporation 相联法团 (Vy`u)gG  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] l
\=He  
公认会计师公会〔英国〕 KJ6:ZTbW  
Association of Futures Exchange Brokers 香港期货经纪协会 VSc)0eyn  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6~8X/ -02  
association of underwriters 承保人组织 A0uA\E4q  
assumption of control 接管 qzE -y-9@  
assurance 担保；保险；转易；转易书 % ELf7~  
assurance of interest 权益的转易 ^;mGOjS  
at 19XX price 按一九ＸＸ年价格计算 +&)&Ny$W  
at a discount 按赔价计算；按贴水价格计算；打折扣 Et
"B8@'P  
at a premium 按溢价计算；按升水价格计算 ]K>x:vMKH  
at call 通知付款；按通知 4
eP-yi  
at constant market price 按固定市价计算 4d @ (>  
at constant price 按固定价格计算 upF^k%<y:  
at cost 按成本计算 Dj{t[z]$k  
at current market price 按当时市价计算；按现时市价计算 A|0\c
t  
at current price 按当时价格计算；按现时价格计算 b0Fr]oGp  
at factor cost 按要素成本计算；按生产要素成本计算 nTXM/  
at money-of-the-day price 按付款当日价格计算 HNL;s5gq  
at or better 按指定或较佳价位〔买卖指令〕 J
sQmn<Yt  
at par 按面值计算；平价 v0~*?m4  
at sight 见票即付 JI~@H /j  
at the close 按收市盘 E1rx
uV|9  
at the opening 按开市盘 .l]w4Hf  
attestation 见证；见证条款 G2_l}q~  
at-the-money option 平价期权 kF"G {5  
attorney 受权人；受托代表人 O(44Dy@2  
attornment 新拥有人承认书 JclG*/Wjg4  
attributable profit 可归属利润 zlN<yZB^  
attributable share value 可归属股份价值 9y&&6r<I  
Auckland Stock Exchange 奥克兰证券交易所 #-FfyxQ8ai  
auction 拍卖 Eh?,-!SUQn  
auctioneer 拍卖商 C'//(gjQ-G  
audit 审计；核数 zE4TdT1y|  
Audit Commission 审计署 RVe UQ%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [=KA
5c<  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 F$&{@hd  
audit review 帐目审查 =5X(RGK  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 w}QU;rl8q  
audited account 审计帐目；经审计的帐目 -D30(g{O  
audited annual account 经审计的周年帐目 NYN(2J  
audited balance sheet 经审计的资产负债表 "( P-VX  
auditor 核数师；核数主任；审计师 D4CiB"g3*  
auditor's certificate 核数师证明书；审计师证明书 x4bj?=+  
auditor's report 核数师报告；审计师报告 Nm=\~LP90  
Aussie bond 澳元债券 D|R,$v:  
austerity budget 紧缩预算 [H2"z\\u  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 g6T /k7a  
Australia All Ordinaries Index 澳洲所有普通股票指数 1W2hd!J7C  
Australian Dollar [AUD] 澳元 {nlqQ.jO  
Australian Options Market 澳大利亚期权市场 x*z$4)RP  
Australian Securities Commission 澳洲证券事务监察委员会 92K#xM/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \A9hYTC)  
Australian Stock Exchange 澳大利亚证券交易所 p4'Qki8Hd  
Austrian Schilling [ATS] 奥地利先令 h;8^vB y  
authentication 认证；鉴证 )o@-h85";  
authority to purchase 委托购买证；委购书 }CXL\,;  
authorization 认可；核准；授权；授权书 _^pg!j[Fy}  
authorization by direction 指示授权 =M+enSu  
authorization by instruction 指令授权 T*sB Wn'am  
authorization by warrant 令状授权 )\r;|DN  
authorization of unit trust 单位信托的认可 d|(@#*{T]  
authorized agent 指定代理人 -&\?Q_6  
authorized capital 法定资本 a8!/
V@a  
authorized clerk 出市员 H-aSLc  
authorized dealer 认可交易商 8g CQ0w<  
authorized financial institution 认可财务机构 P~"`Og+  
authorized fund 认可基金 A~UDtXN*4  
authorized fund house 获授权的基金公司；认可基金公司 PE-P(T3s[8  
authorized institution 认可机构 jI9Kn41  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .V:H~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $f^ \fa[  
authorized insurer 获授权保险人；获认可承保人 LxC"j1wfl  
authorized investment 特准投资项目 !F&Ss|(}  
authorized person 获授权人
r% ]^(  
authorized representative 获授权代表 6~j.S "  
authorized share capital 法定股本 27!9LU  
automated quotation system 自动报价系统 #=B~} _  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &7\q1X&Rr  
自动交易系统〔香港期货交易所有限公司〕 >B9|;,a  
automatic adjustment mechanism 自动调整机制 :. ja~Q  
automatic adjustment system 自动调整系统 w;p!~o &  
Automatic Clearing House 自动票据交换所 0au\X$)Q  
automatic exchange rates accumulation system 自动化汇率累集系统 cp7Rpqg  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 GGR hM1II  
automatic teller machine [ATM] 自动柜员机 ")87GQ(R  
autopay 自动转帐 \f7Aj>  
available assets 可用资产 g5*Zg_G/  
available fiscal reserve 现存财政储备 M4:}`p=  
available profit 可用利润 V=,VOw4  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,3`RM$  
average 平均；平均数；海损 AK*F,H9  
average basic salary 平均基本薪金 <U ?_-0  
average consumer expenditure 平均消费开支；一般消费开支 ZiS<vWa3R  
average cost 平均成本 TZ,kmk#
 
average cost of land production 增辟土地平均成本 szy^kj^2  
average daily turnover 平均每日成交额 9"YOj_z  
average daily wage rate 平均每日工资率 S%7^7MSqA  
average expenditure pattern 平均开支模式 ITu6m<V  
average growth rate 平均增长率 kM,$0@  
average net fixed assets 固定资产平均净值 naT;K0T=  
average of relatives 相对价格平均数 . !|3a  
average price 平均价格 nUL8*#p-  
average propensity to consume 平均消费倾向；一般消费倾向 s2-p-n  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Iw0Q1bK(  
average rate 平均率 StP7t  
average revenue 平均收入；平均收益 Q'~2,%3<  
average stock 平均库存；平均存货 Ox` +Z0)a  
average yearly rent 平均年租 n"
1LVJN7  
avoidance of double taxation 避免双重课税 z5G$'  
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 4ISZyO=  
*@|EaH/  
给你加分了