一些有用的会计术语(也不知道发的地方对不对)A

A: )|;*[S4  
A share Ａ股；甲类股份 nQ|4.e;  
abatement of tax 减税；减扣免税额 /H#- \r&r  
ABN AMRO Bank N.V. 荷兰银行 ?^Sk17G  
above-the-line expenditure 线上项目支出；经常预算支出 WrK!]17or  
above-the-line receipt 线上项目收入；经常预算收入 rZRcy9$y>  
ABSA Asia Limited 南非联合亚洲有限公司 eXJt9olI  
absolute change 绝对数值变更 >!+.M9  
absolute expenditure 实际开支 ]zp5 6U|xa  
absolute guideline figure 绝对准则数字 3:Bwf)*  
absolute interest 绝对权益  !sda6?&  
absolute order of discharge 绝对破产解除令 B$~oZ'4v  
absolute profit margin 绝对利润幅度 whb|

N2  
absolute value 实值；绝对值 DLMG<4Cd~  
absolutely vested interest 绝对既得权益 e$F]t*)Xa  
absorbed cost 已吸收成本；已分摊成本 Pn@k)g  
absorption 吸收；分摊；合并 %bI(  
absorption rate 吸收率；摊配率；分摊率 |8I
#`  
ACB Finance Limited 亚洲商业财务有限公司 z0J$9hEg89  
acceptable form of reciprocity 合理的互惠条件 ^NJ]~h{n$  
acceptable rate 适当利率；适当汇率 Zgp]s+%E  
acceptance agreement 承兑协议 [6x-c;H_4  
acceptance for honour 参加承兑 0_yE74i  
acceptor 承兑人；接受人；受票人 dz/' m7  
acceptor for honour 参加承兑人 @|Z:7n6S  
accident insurance 意外保险 :xw2\:5~0  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ov3W;jD  
accident insurance scheme 意外保险计划 34VyR a  
accident year basis 意外年度基准 -q7A\8C  
accommodation 通融；贷款 4R!A.N
9  
accommodation bill 通融票据；空头票据 WelB+P2  
accommodation party 汇票代发人 hoxn!x$?  
account balance 帐户余额；帐户结余 {zoUU  
account book 帐簿 b i^h&H  
account collected in advance 预收款项 _`lj 3Lm0>  
account current book 往来帐簿 u2HkAPhD  
account of after-acquired property 事后取得的财产报告 pAS!;t=n,  
account of defaulter 拖欠帐目 rQiX7  
account payable 应付帐款 KDwz!:ye  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ht
c& !m  
account receivable 应收帐款 $q*kD#;mh  
account receivable report 应收帐款报表 -1Y9-nn[m  
account statement 结单；帐单；会计财务报表 MLg<YL  
account title 帐户名称；会计科目 pT]M]/y/:  
accountant's report 会计师报告 &pwSd  
Accountant's Report Rules 会计师报告规则 #!p=P<4M  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6cof Zc$  
Accounting Arrangements 《会计安排》 I(BG%CO9  
accounting basis 会计基础 yu"Ii-9z  
accounting by Official Receiver 破产管理署署长呈交的帐目 2}j2Bhc  
Accounting Circular 《会计通告》 ={' "ATX(U  
accounting class 会计类别 ^_4TDC~h  
accounting date 记帐日期；会计结算日期 '^'4C'J  
accounting for money 款项核算 1@IRx{v$  
Accounting Officer 会计主任  j`^':!  
accounting period 会计报告期；会计期 "^-U#f>k  
accounting policy 会计政策；会计方针 M9Gs^  
accounting practice 会计惯例 .4={K)kz|F  
accounting principle 会计准则 *D`qcv  
accounting record 会计记录 VlW#_.  
accounting report 会计报告 Hv%(9)-8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `NA[zH,w3  
Accounting Society of China 中国会计学会 Cpa
eo0Oq  
accounting statement 会计报表 <'A>7M~h?*  
accounting system 会计制度；会计系统 C%d 4ItB >  
accounting transaction 会计事项；帐务交易 7}bjJR "  
accounting treatment 会计处理 !- f>*|@  
accounting year 会计年度 lJ]r%YlF  
accretion 增值；添加 !f_GR Pj'  
accrual 应计项目；应累算数目 P# 2&?.d\  
accrual basis 应计制；权责发生制 zi:F/TlUC  
accrual basis accounting 应计制会计；权责发生制会计 bb;fV  
accrue 应累算；应计 mY-Z$8r  
accrued benefit 应累算利益 a?'3  
accrued charges 应计费用 ;ak3@Uee  
accrued cumulative preference share dividend 应累算的累积优先股股息 xVoWGz7  
accrued expenses 应累算费用 1wUZ0r1'  
accrued interest payable 应付利息；应计未付利息 Cw?AP6f%  
accrued interest receivable 应收利息；应计未收利息 xrx{8pf  
accrued right 累算权益 -Nmf}`_  
accruing profit 应累算的利润 KsYT3  
accumulated fiscal reserve 累积财政储备 A/N*Nc  
accumulated profit 累积利润；滚存溢利 b3b 4'l   
accumulated reserve 累积储备 hTI8hh  
accumulation of surplus income 累积收益盈余 47I:o9E  
acquired assets 既得资产 >V(>2eD'S  
acquisition 收购；购置；取得 Pb?H
cg  
acquisition cost 购置成本 )hk=wu6  
acquisition expenses 购置费用 b{
)('C$  
acquisition of 100% interest 收购全部股权 TI}H(XL(  
acquisition of control 取得控制权 .Pq8C  
acquisition of fixed assets 购置固定资产 4zghM<  
acquisition of shell “买壳” jIE>t5 fy  
acquisition price 收购价 kFv\V   
act of God 天灾 7UHqiA`L  
acting partner 执事合伙人 ?97MW a
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 DGY#pnCu  
active partner 积极参与的合伙人 $n `Zvl2  
active trading 交投活跃 0kgK~\^,.O  
actual circulation 实际流通 YN] w_=  
actual cost 实际成本 t )Z2"_5  
actual expenditure 实际开支；实际支出 ]SrKe-*:U  
actual income 实际入息；实际收入；实际收益 [e)81yZG>  
actual market 现货市场 :w_F<2d0 0  
actual price 现货价；实际价格 80$P35Q"  
actual profit 实际利润 ]Oc :x  
actual quotation 实盘；实际价位；实际报价 $o\p["DP  
actual year basis 按实际年度计算 3iYz<M  
actuals 实货 fEs957$  
actuarial investigation 精算调查 `'Ta=kd3  
actuarial principle 精算原则 wI>JOV7  
actuarial report 精算师报告 L:YsAv  
Actuarial Society of Hong Kong 香港精算学会 1hZM))  
actuarial valuation 精算师估值 cYx=8~-  
actuary 精算师 ZJ"*A+IJx[  
ad referendum agreement 暂定协议；有待覆核的协定 fLI@;*hL0  
ad valorem duty 从价税；按值征税 q^sMJ  
ad valorem duty system 从价税制 `Q26D
k  
ad valorem fee 从价费 N(Y9FD;H  
ad valorem tariff 从价关税 {%D "0*^  
additional allowance 额外免税额 jbIWdHZ/US  
additional amount for unexpired risk 未过期风险的额外款额 Z.6`O1OY}?  
additional assessable profit 补加应评税利润 wdBytH6r.  
additional assessment 补加评税 ?3SlvKI}H`  
additional commitment 额外承担 $ajw]2kx  
additional commitment vote 额外承担拨款 B0p>'O2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SUD]Wl7G`r  
additional dependent parent allowance 供养父母额外免税额 =)M8>>l  
additional provision 额外拨款 -Kg@Sj/U}R  
additional stamp duty 附加印花税 'lC"wP&$  
additional tax 补加税罚款；补加税款 U]vNcQj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (/YC\x
?  
adjudged bankrupt 被裁定破产 u4VQx,,  
adjudicated bankrupt 裁定破产人 i?=3RdP/R1  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {DNc7G  
adjudication of bankruptcy 裁定破产；宣告破产 rShi"Yw  
adjudication of insolvency 裁定无力偿还债务 *(?YgV  
adjusted actual 经调整的实数；调整后的实数 O#O~A|  
adjusted current assets 经调整的流动资产；调整后的流动资产 #a#~YSnG  
adjusted figure 经调整的数字；调整后的数额 "EEE09~l\  
adjusted liabilities 经调整的负债；调整后的负债 b]RCe^E1  
adjusted loss 经调整的亏损；调整后的亏损 344,mnAd  
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 j,/o0k,  
adjusted profit 经调整的利润；调整后的利润 W\.f:"2qr  
adjusted surplus 经调整的盈余额；调整后的盈余额 /<:9NP'^  
adjusted value 经调整的价值；调整后的价值 ;x^&@G8W`  
adjustment 调整；修订；理算〔保险〕 EoU}@MjM~  
adjustment centre 调剂中心 L*FmJ{Yf  
adjustment lag 调整过程的时间差距；调整时差 gY0*u+LF  
adjustment mechanism 调整机制 |Q9S$l]  
adjustment of loss 亏损调整 6FEtq,;0w  
adjustment process 调整过程；调整程序 /oiAAB27  
adjustment range 调整幅度 JS(KCY9  
administered exchange rate 受管制汇率 YD@V2gK  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 tB(Q-c  
administration expenses 行政费用 !c6lP'U  
administration fee 手续费；行政费 1<\cMY6  
administration in bankruptcy 破产管理 p00\C  
administration order 遗产管理令 Rp`}"x9  
administrator 管理人；遗产管理人 l^$:R~gS  
administrator of the estate 遗产管理人 PNc200`v4_  
admission of debt 债项承认书 vJ"@#$.  
admission of proof 接纳债权证明 9q* sR1  
advance 放贷款项；垫付款项；预支款项；预付款项 Br#]FB|
tD  
advance account 暂支帐目；预付款帐户 ] {NY;|&I'  
advance compensation 预付补偿金 ,6t0w|@-k  
advance from shareholder 股东垫款 aF'Ik XG d  
advance pending reimbursement 预支以待日后付还 _9n.ir5YX  
advanced economy 先进经济体系 u x:,io
 
advancement 预付；预付财产 S<p "k]  
advances warrant 垫款令 sK?[1BI  
advancing 贷出 ?rBj{]=  
adverse balance 逆差 8(3vNuyP  
adverse exchange 逆汇 NmB0CbB  
advertisement addressed to shareholders 在报章刊登的致股东通告 !Z=`Wk5  
advice for collection 托收通知书 B|extWwu  
advice of drawing 提款通知书；汇票通知书 Tr@`ozp8  
advice of payment 付款通知 ybS7uo  
Advisory Committee [Securities and Futures Commission] J|xqfY@+  
谘询委员会〔证券及期货事务监察委员会〕 }1R k]$XC  
Advisory Committee on Diversification 经济多元化谘询委员会 {+C>^b  
affidavit 誓章；遗产申报誓章 QJ"Bd`wc  
affidavit of no receipt 述明无收款的誓章 &7@6Y{!/  
affiliate 联号；联营公司；附属公司 2YwV}  
affiliated company 附属公司；联号；联营公司 VKN^gz  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 K03
a@:  
affordability 负担能力 ~]"}s(J;  
African Development Bank [AfDB] 非洲开发银行 Q;5\(
0w5  
after-acquired property 事后取得的财产 $oxPmELtpe  
after-hours dealing 市后交易 *39sh[*}  
after-tax profit 税后盈利；税后利润；税后溢利 3N]pN<3@  
agency agreement 代理协议 2o\\qEYg  
agency expenses 代理机构的开支
a3O_8GU  
agency fee 代理费 ~7~nU>Vv  
Agency Law 《代理法》 i6X/`XW'  
agent 代理人；承销人 MH !CzV&  
agent of company 公司代理人 .7)A8R7Wt  
agent's fee 代理人费；经纪费 r,b  
aggregate 总计；总数；总体数字 
;OdUH  
aggregate amount 总款额；总额 'kh%^_FH7  
aggregate assets and liabilities 总体资产与负债 ahV_4;
yF  
aggregate at constant price 按固定价格计算的总体数字 (b{ {B$O  
aggregate demand 总需求 {.!:T+'Xi\  
aggregate gross position 总持仓量 mDM]RAub)  
aggregate limit 总限额 "jeJV,%  
aggregate of salaries tax 合计薪俸税 -Q$$2QW!  
aggregate performance 总体表现；总体业绩 5n9F\T5  
aggregate supply 总体供应 @'}X&TN<a  
aggregate surplus 总盈余 P
%/+?(?  
aggregate total 整体总额 "V9!srIC  
aggregate value 总值；合计价值 RisrU  
aggregated basis 合计基准 *K+*0_  
aggregated net chargeable income 合计应课税入息实额 G %#us3x  
aggregation 合并计算；合计；总和 F5MWxAS,>  
aggregation of incomes of husband and wife 夫妇入息合并计算 s#d# *pgzh  
aggregation of property 财产的总和 5X`.2q=d  
agio 差价；贴水 7PisX!c,h  
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&5T;=<jKO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JGO>X|T  
《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》 $~:hv7%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 4uu*&B  
《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》 wPc,FH+y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Zy!\=-dSm  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ~Yr.0i.W  
agreement for a settlement 授产协议 (>8fcQUBb  
agreement for assignment 转让协议 N@A#e/8  
agreement for sale 售卖协议；买卖协议 F8=6!Qj  
agreement for sale and purchase 买卖协议 G4RsH/  
agreement for the payment of interest 支付利息协议 Yb?#vp
I  
agreement for the repayment of money 还款协议 o&CvjE  
agreement of reinsurance 再保险协议 Wc]Fg9E  
Agricultural Bank of China 中国农业银行 ~Snw':  
air passenger departure tax 飞机乘客离境税 qy-B
Z%3  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2XXEg>CU  
airport tax 机场税 *uv\V@0  
alcohol duty 酒精税 CI  @I  
alienation 让与；让渡；转让 x`lBG%Y[-v  
alimony 生活费；赡养费 gq0gr?  
All Ordinaries Index [AOI] 所有普通股指数 pixI&iQ  
all risks 全险；综合险 ' l!QGKz  
All Sales Record for Stock Market 《股票市场成交报告》 SjJUhTb  
Allied Capital Resources Limited 新联财务有限公司 I+<`}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *
}v'y{;  
allocation letter 拨款信件 T4f:0r;^f*  
allocation of fund 分配款项；预留款项 mWGT (`|~/  
allocation of profit 利润分配；溢利分配 Awr]@%I  
allocation warrant 拨款令 5S7Z]DXiT8  
allotment 分配；配股 CY7REF  
allotment notice 股份配售通知；配股通知 v(t&8)Uu  
allotment of shares 股份分配 | 'z)RFqj  
allowable 可获宽免；免税的 I+<;Dsp  
allowable business loss 可扣除的营业亏损 =k8
A7P  
allowable expenses 可扣税的支出 XSxya.1  
allowance 免税额；津贴；备抵；准备金 3(}?f  
allowance for debts 债项的免税额 A5/h*`Q\\  
allowance for depreciation by wear and tear 耗损折旧免税额 t)m4"p7  
allowance for funeral expenses 殡殓费的免税额 *Z0}0< D@Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2xnOWW   
allowance for repairs and outgoings 修葺及支出方面的免税额 hT Xc0  
allowance to debtor 给债务人的津贴 ~j4=PT  
alteration of capital 资本更改  LSfj7j`  
alternate trustee 候补受托人 (*;u{m=  
amalgamation 合并 jG^~{7#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zeua`j
Q  
ambit of charges 征税范围；收费范围 y7w>/7
q  
amended valuation 经修订的估值 ^{Vm,nAQqs  
American Commodities Exchange 美国商品交易所 cbteNA!
>  
American Express Bank Limited 美国运通银行  o j^U  
American Stock Exchange 美国证券交易所 /J6CSk  
amortization 摊销 -5qO}^i$a  
amount due from banks 存放银行同业的款项 1";~"p2(  
amount due from banks abroad 存放海外银行同业的款项 6S&#8l  
amount due from holding companies 控股公司欠款  o _CVZ  
amount due from local banks 存放本港银行同业的款项 y~dW=zO  
amount due to banks 银行同业的存款 r'!l` gm,S  
amount due to banks abroad 海外银行同业的存款 *CG2sAeB  
amount due to holding companies 控股公司存款 Hv=coS>g:  
amount due to local banks 本港银行同业的存款 \.{JS>!  
amount due to outport banks 外埠银行同业的存款 H}$#aXEAn  
amount for note issue 发行纸币的款额 T8\,2UWsj2  
amount of bond 担保契据的款额 ]I]dwi_g)  
amount of consideration 代价款额 K)v(Z"  
amount of contribution 供款数额 :{AN@zC0\  
amount of indebtedness 负债款额 hlVP_h"z  
amount of principal of the loan 贷款本金额 ~W#f,mf  
amount of rates chargeable 应征差饷数额 $K iMu  
amount of share capital 股本额 kQb0pfYs  
amount of sums assured 承保款额 QxkfP%_g  
amount of variation 变动幅度 :C&?(HJ&r  
amount of vote 拨款数额 af_zZf!0  
amount payable 应付款额 4R0_%x6vG  
amount receivable 应收款额 t"L:3<U7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \Dc\H)  
analysis 分析 v_ J.M]  
ancillary risk 附属风险 tb i;X=5  
annual account 周年帐目；周年帐目报表；年度决算；年结 *[U:'o`67  
annual accounting date 年结日期 q+DH2&E'  
annual allowance 每年免税额；年积金；年度津贴；年津 fg9sZ%67]\  
annual balance 年度余额 z_H2L"Z  
annual disposable income 每年可动用收入 2Fh_  
annual estimates 周年预算 &p%,+|  
annual fee 年费 z=xHk|+'  
annual general meeting 周年大会 h}oQr
0"c  
annual growth rate 年增率；每年增长率 f&`*x
t/  
annual long-term supplement 长期个案每年补助金 \?g%>D:O;  
annual pensionable emolument 可供计算退休金的年薪 (r|T&'yK  
annual report 年报 7q?YdAUz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L=p.@VSZ  
annual return 周年报表；周年申报表；每年报税表格 +-Dd*yD6<  
Annual Return Rules 《周年报表规则》 c`>\R<Z ]  
annual review of consumer prices 每年消费物价回顾 xvkof 'Q)  
annual roll-forward basis 逐年延展方式 y
O6i "3  
annual salary 年薪 5[3hw4  
annual statement 年度报表；年度决算表 d!d 3r W;A  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^Y&Cm.w  
annuitant 年金受益人 |Bn=$T]  
annuity 年金 .$yw;go3  
annuity contract 年金合约 Q\oUZnD$=  
annuity on human life 人寿年金 }}2kA  
antecedent debt 先前的债项 pFK |4
u  
ante-dated cheque 倒填日期支票 (kHR$8GFM  
anticipated expenditure 预期开支 j@ "`!uPz  
anticipated net profit 预期纯利 RpXQi*c0  
anticipated revenue 预期收入 l=oVC6C  
anti-inflation measure 反通货膨胀措施 x B?:G  
anti-inflationary stance 反通货膨胀立场 -r2cK{Hhp&  
apparent deficit 表面赤字 cU>&E*wD  
apparent financial solvency 表面偿债能力 7mjj%  
apparent partner 表面合伙人 QA3l:D}u  
application for personal assessment 个人入息课税申请书 WNx^Rg" >'  
application of fund 资金应用 ZChY:I$<  
application to release as liquidator and to destruct the books of accounts and documents e!8_3BE  
申请免除清盘人职务及毁灭帐簿与文件 R*y[/Aw  
appointed actuary 委任精算师 .~8+s.y  
appointed auditor 委任核数师；委任审计师 :+5afv}  
appointed trustee 委任的受托人 gv,T<A?Z2  
appointer 委任人 <\8   
apportioned pro rata 按比例分摊 =oTYwU  
apportionment 分配；分摊 U&5zs r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W wE)XE  
apportionment formula 分摊方程式 WU4i-@Bm8  
apportionment of estate duty 遗产税的分摊 sHuz10  
appraisal 估价；评估 D6]$P%t9  
appreciable growth 可观增长 iF0
a  
appreciable impact 显着影响 '2tEKVb  
appreciable increase 可观增长 cg.e(@(  
appreciation 增值；升值 $SXxAS1  
appreciation against other currencies 相对其他货币升值 q+z\Y?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;!}SgzSH}  
appreciation tax 增值税 v;Dcq  
appropriation 拨款；拨用；拨付 U
,M,E@  
appropriation account 拨款帐目 NQJqS?^W&M  
Appropriation Bill 拨款法案 :6/OU9f/R  
appropriation-in-aid system 补助拨款办法 [w/t  
approved assets 核准资产 J*Hn/m  
approved basket stock 认可一篮子证券 5:d2q<x:{  
approved budget 核准预算 /$z@_U[L  
approved charitable donation 认可慈善捐款 v(h Xk]S  
approved charitable institution 认可慈善机构 C]H <L#)ZU  
approved currency 核准货币；认可货币 v6VhXV6$|  
approved estimates 核准预算 i6CY
D  
approved estimates of expenditure 核准开支预算 Ak1)  
approved overseas insurer 核准海外保险人 Zz-;jkX)  
approved overseas trust company 核准海外信托公司 \k=Qq(=  
approved pooled investment fund 核准汇集投资基金 wUeOD.;#F  
approved provident fund scheme 认可公积金计划 {|h"/  
approved provision 核准拨款 Qzhnob#C9  
approved redeemable share 核准可赎回股份 -X[[ OR9+  
approved regional stock 认可地区性证券 DRoxw24  
approved retirement scheme 认可退休金计划 iq:[+
  
approved subordinated loan 核准附属贷款 48Lmy<}*  
arbitrage 套戥；套汇；套利 (3h*sd5ly  
arbitrageur 套戥者；套汇者 b1u'ukDP\  
arbitrary amount 临时款项 % 4"~O _S  
arrangement 措施；安排；协定 gL"}53A  
arrears 欠款 ])L'Rk#4  
arrears of pay 欠付薪酬 -9I%  
arrears of revenue 逾期未收税款；逾期未收的帐项 5ecz'eA%  
articles of association 组织章程；组织细则；组织章程细则 }tZAU\z
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N)*e^Nfb  
ascertainment of profit 确定利润 +-\9'Q  
"Asia Clear" “亚洲结算系统” P` F'Nf2U  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;QQ7vo  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5#)<rK  
Asian Development Fund [ADF] 亚洲发展基金 HdUW(FZ  
Asian dollar bond 亚洲美元债券 KL mB  
Asian dollar market 亚洲美元市场 -C}59G8  
Asian dollar rate 亚洲美元利率 BmFME0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _ICDtG^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 j~H`*R=ld#  
asked price 沽盘；喊价；索价；卖方报价 `_A?a_[*  
assessable income 应评税入息 PJ@,01  
assessable loss 应评税亏损 *UoHzaIqz  
assessable profit 应评税利润 ()#tR^T  
assessable value 应评税值 "3|"rc&F#  
assessed profit 估定利润 AV4HX\`{P0  
assessed value 经评估价值 cu^*x/0,  
assessment 评税；评定；估价；评税单 @!/fvP  
assessment number 评税编号；估价编号 25n(&NV  
assessment of additional tax 补加税评税 'F?Znd2L  
assessment of performance 业绩评估；实绩评价
!s*''v*  
Assessor 评税主任 0r ; nz]'  
asset price bubbles 资产价格泡沫 FqxOHovE  
asset-backed securities 具资产保证的证券 1GE%5  
assets accretion 资产增值 nj0AO0  
assets and liabilities 资产与负债  Gy6qLM  
assets betterment statement 资产递增表；资产改进表 }!<cph  
assets lending 实物放款；有抵押贷款 w a<C*o  
assets of the company passing on the death 死者去世时转移的公司资产 {U '&9_y  
assets pledged as security for liabilities 用作负债抵押的资产 %Dls36F  
assets portfolio 资产投资组合 2 `h!:0  
assets price 资产价格 B;]5,`#!
 
assets quality 资产质素 #Rx"L&3Ue  
assets realization 资产变现 wLN2`ucC  
assets refinancing arrangement 资产再集资安排 ZV]e-  
assets securitization 资产证券化 ,(27p6!  
assets situated outside Hong Kong 在香港以外地方的资产 ~!-8l&C  
assets stripping 削减资产；拆卖资产 >DUE8hp;<  
assets value 资产值 Hq\E06S@  
assignee 承让人 KbdfSF$  
assignment 转让；转让书；转让契 *-
AAQ  
assignment of interest 权益转让 ~1r*/@M[V  
assignment of letters patent and trade mark 专利证书及商标转让 [F)/mN  
assignment of property 物业转让；物业转让书 .S'fM]_#  
assignment right 转让权 ]|t.wr3AU  
assignor 转让人 ,e FQ}&^A  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 N%rL=zE  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 FgQ_a/*  
associate member 附属会员 fk7Cf"[w  
associated body corporate 相联法人团体 NZC='3Uz  
associated company 相联公司；联属公司 N3yB1_   
associated corporation 相联法团 n~ >h4=h  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] /D$+b9FR<  
公认会计师公会〔英国〕 sp Q4m  
Association of Futures Exchange Brokers 香港期货经纪协会 z2Y_L8u2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 BZ;}ROmqk  
association of underwriters 承保人组织 Ym.l@(  
assumption of control 接管 Rs F3#H  
assurance 担保；保险；转易；转易书 G(OT"+O,  
assurance of interest 权益的转易 nN`Z0?  
at 19XX price 按一九ＸＸ年价格计算 '<&EPUO  
at a discount 按赔价计算；按贴水价格计算；打折扣 X'#$e{  
at a premium 按溢价计算；按升水价格计算 }\939Y  
at call 通知付款；按通知 g{W6a2  
at constant market price 按固定市价计算 blfE9Oy  
at constant price 按固定价格计算 {pe7]P?  
at cost 按成本计算 HCx%_9xlm  
at current market price 按当时市价计算；按现时市价计算 'ztL3(|X6  
at current price 按当时价格计算；按现时价格计算 Vo 6y8@\  
at factor cost 按要素成本计算；按生产要素成本计算 B3>Uba*-)}  
at money-of-the-day price 按付款当日价格计算 \l]pe|0EW  
at or better 按指定或较佳价位〔买卖指令〕 'y6!%k*  
at par 按面值计算；平价 {y&\?'L'  
at sight 见票即付 a()6bRc~T  
at the close 按收市盘 @nx}6?p\,  
at the opening 按开市盘 9Z0CF~Y5  
attestation 见证；见证条款 9]L!.  
at-the-money option 平价期权 [7e{=\`=  
attorney 受权人；受托代表人 02W4-*)  
attornment 新拥有人承认书 ]]uzl0LH  
attributable profit 可归属利润 " _:iK]  
attributable share value 可归属股份价值 5fegWCJ  
Auckland Stock Exchange 奥克兰证券交易所 l$-=Pqb  
auction 拍卖 YBtq0c  
auctioneer 拍卖商 "y~muE:.
 
audit 审计；核数 "$W|/vD+  
Audit Commission 审计署 q: TT4MUj<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] b=K6IX;  
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〕 9iGE`1N%E  
audit review 帐目审查 Ld\LKwo  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @L[PW@:SZ  
audited account 审计帐目；经审计的帐目 :kb1}Wu  
audited annual account 经审计的周年帐目 8<yV  
audited balance sheet 经审计的资产负债表 X;OsH  
auditor 核数师；核数主任；审计师 ]g>m?\'n  
auditor's certificate 核数师证明书；审计师证明书 <+T\F;   
auditor's report 核数师报告；审计师报告 *K+jsVDY  
Aussie bond 澳元债券 ]_ejDN\>{V  
austerity budget 紧缩预算 cuQ7kECV  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 29a_ZU7e6
 
Australia All Ordinaries Index 澳洲所有普通股票指数 Q{AZ'XV  
Australian Dollar [AUD] 澳元 FQk_#BkK  
Australian Options Market 澳大利亚期权市场 g
[EM]q,  
Australian Securities Commission 澳洲证券事务监察委员会 mq J0z4I}  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .'^6QST  
Australian Stock Exchange 澳大利亚证券交易所 YPha9M$AgU  
Austrian Schilling [ATS] 奥地利先令 K0O-WJ  
authentication 认证；鉴证 ]pOYVf *$  
authority to purchase 委托购买证；委购书 C#U<k0R  
authorization 认可；核准；授权；授权书 G2CZwm{/f  
authorization by direction 指示授权 ka5#<J7<p  
authorization by instruction 指令授权 }uF[Ra  
authorization by warrant 令状授权 
?
W[J[cb  
authorization of unit trust 单位信托的认可 x|@1wQ"6  
authorized agent 指定代理人 V3>f*Z)xn  
authorized capital 法定资本 s[G|q5n  
authorized clerk 出市员 L_THU4^j  
authorized dealer 认可交易商 mL:m;>JJ n  
authorized financial institution 认可财务机构 DKy>]Hca  
authorized fund 认可基金 ~\IF9!  
authorized fund house 获授权的基金公司；认可基金公司 });cX$  
authorized institution 认可机构 ^))PCn_zb  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 u}K5/hC  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 35Ai;mU'  
authorized insurer 获授权保险人；获认可承保人 je&dioZ>  
authorized investment 特准投资项目 I~\O  
authorized person 获授权人 /d0Q>v.g  
authorized representative 获授权代表 f >mhFy  
authorized share capital 法定股本 IL~]m?'V(  
automated quotation system 自动报价系统 P0%N Q1bn  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] n-b>m7O(  
自动交易系统〔香港期货交易所有限公司〕 k{gl^  
automatic adjustment mechanism 自动调整机制 42rj6m\  
automatic adjustment system 自动调整系统 fL ~1  
Automatic Clearing House 自动票据交换所 ?,ZELpg n  
automatic exchange rates accumulation system 自动化汇率累集系统 |av*!i5Q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 FU_fCL8yA  
automatic teller machine [ATM] 自动柜员机 `Y\gSUhzS  
autopay 自动转帐 yGba  
available assets 可用资产 F&=I7i  
available fiscal reserve 现存财政储备 ; cGv] A+  
available profit 可用利润 U91 &|  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 k2EHco0BG  
average 平均；平均数；海损 y;Qy"-)qb  
average basic salary 平均基本薪金 D:=t*2-Iv  
average consumer expenditure 平均消费开支；一般消费开支 )l`1)Ea~  
average cost 平均成本 't +"k8  
average cost of land production 增辟土地平均成本 r_b8,I6{]  
average daily turnover 平均每日成交额 v6wRME;JA  
average daily wage rate 平均每日工资率 JB&G~7Q85  
average expenditure pattern 平均开支模式 
'e}uvbK  
average growth rate 平均增长率 =yl4zQmg$  
average net fixed assets 固定资产平均净值 v1LKU  
average of relatives 相对价格平均数 `wNm%*g  
average price 平均价格 )
.pO2lLF4  
average propensity to consume 平均消费倾向；一般消费倾向 /8f>':zUb  
average propensity to save 平均储蓄倾向；一般储蓄倾向 an3~'g?  
average rate 平均率 AXz-4,=xX  
average revenue 平均收入；平均收益 %tT"`%(+  
average stock 平均库存；平均存货 Z;ZuS[ZA  
average yearly rent 平均年租 T>d\%*Q+B  
avoidance of double taxation 避免双重课税 C">`' G2  
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 TI}}1ScA'  
lK0s=4c{  
给你加分了