一些有用的会计术语(也不知道发的地方对不对)A

A: {OO*iZ.O  
A share Ａ股；甲类股份 ?+n&hHRg  
abatement of tax 减税；减扣免税额 PZuq'^p  
ABN AMRO Bank N.V. 荷兰银行 (/U)>%n  
above-the-line expenditure 线上项目支出；经常预算支出 Jq$_=X&  
above-the-line receipt 线上项目收入；经常预算收入 +YkW[a\4  
ABSA Asia Limited 南非联合亚洲有限公司 i_=?eUq%q/  
absolute change 绝对数值变更 F#1 Kk#t  
absolute expenditure 实际开支 (Pv`L  
absolute guideline figure 绝对准则数字 [0u.}c;(  
absolute interest 绝对权益 EmX>T>~#D  
absolute order of discharge 绝对破产解除令 9zZ5Lr^21  
absolute profit margin 绝对利润幅度 8QVE_ Eu  
absolute value 实值；绝对值 StU  4{  
absolutely vested interest 绝对既得权益 mDQEXMD  
absorbed cost 已吸收成本；已分摊成本  [eNkU">}  
absorption 吸收；分摊；合并 |rHG%VnBH  
absorption rate 吸收率；摊配率；分摊率 u>}w-  
ACB Finance Limited 亚洲商业财务有限公司 U g}8y8  
acceptable form of reciprocity 合理的互惠条件 !/Iq{2LX  
acceptable rate 适当利率；适当汇率 0]T.Lh$3  
acceptance agreement 承兑协议 rQ~\~g[tP  
acceptance for honour 参加承兑 1BQ0M{&  
acceptor 承兑人；接受人；受票人 fvcW'T}r  
acceptor for honour 参加承兑人 {f+N]Oo*  
accident insurance 意外保险 ME$2P!o  
Accident Insurance Association of Hong Kong 香港意外保险公会 A*8m8Sh$  
accident insurance scheme 意外保险计划 YDQ:eebg(  
accident year basis 意外年度基准 <<=e9Lh  
accommodation 通融；贷款 *Y85DEA  
accommodation bill 通融票据；空头票据 )
jyq{Jb  
accommodation party 汇票代发人 O^9CV*]!n  
account balance 帐户余额；帐户结余 zL:&Q<  
account book 帐簿 ZV'$k\  
account collected in advance 预收款项 lWx  
account current book 往来帐簿 *jk3 \KaoV  
account of after-acquired property 事后取得的财产报告 &?.n2+T+ =  
account of defaulter 拖欠帐目 (C daE!I4Q  
account payable 应付帐款 48 W.qzC  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 BBHK  
account receivable 应收帐款 *16<M)7  
account receivable report 应收帐款报表 '|l%rv  
account statement 结单；帐单；会计财务报表 Bo`Tl1K#  
account title 帐户名称；会计科目 {=3J/)='  
accountant's report 会计师报告 X'fuF2owd  
Accountant's Report Rules 会计师报告规则 -S"5{N73  
accounting and auditing procedure 会计与审计程序；会计与核数程序 X E|B)Q(  
Accounting Arrangements 《会计安排》 ZgV~W#t  
accounting basis 会计基础 &v^!y=Bt  
accounting by Official Receiver 破产管理署署长呈交的帐目 bIgh@= 2  
Accounting Circular 《会计通告》 P$Z}  
accounting class 会计类别 z]kwRWe`j  
accounting date 记帐日期；会计结算日期 Y3-gUX*w0  
accounting for money 款项核算 25 CZmsg  
Accounting Officer 会计主任 1T ( u  
accounting period 会计报告期；会计期 Kv(z4z  
accounting policy 会计政策；会计方针 *~p(GC  
accounting practice 会计惯例 !^m%O0DT  
accounting principle 会计准则 B:4Ka]{YO  
accounting record 会计记录 I@2uF-  
accounting report 会计报告 pO%{'%RA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ve{n<{P  
Accounting Society of China 中国会计学会 Cye T]y  
accounting statement 会计报表 4/S=5r}  
accounting system 会计制度；会计系统 Hd9XfU  
accounting transaction 会计事项；帐务交易 @;vNX*-J  
accounting treatment 会计处理 z{9=1XY  
accounting year 会计年度 %Y~>Jl  
accretion 增值；添加 dsJm>U)  
accrual 应计项目；应累算数目 N0i!l|G6  
accrual basis 应计制；权责发生制 w OI^Q~  
accrual basis accounting 应计制会计；权责发生制会计 -fE.<)m=!  
accrue 应累算；应计 /~De2mq1  
accrued benefit 应累算利益 bEm7QgV{X  
accrued charges 应计费用 *5_V*v6  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~q)u(WC|  
accrued expenses 应累算费用 .XXW|{  
accrued interest payable 应付利息；应计未付利息 7R}9oK_I  
accrued interest receivable 应收利息；应计未收利息 uG!:Z6%p  
accrued right 累算权益 /F.Wigv  
accruing profit 应累算的利润 _;56^1'T  
accumulated fiscal reserve 累积财政储备 $ a?  
accumulated profit 累积利润；滚存溢利 e}'gvm  
accumulated reserve 累积储备 ohUdGO[/  
accumulation of surplus income 累积收益盈余 E<>*(x/\e  
acquired assets 既得资产 A{# Nwd>  
acquisition 收购；购置；取得 "(v%1tGk  
acquisition cost 购置成本 iPq &Y*  
acquisition expenses 购置费用 hoa7   
acquisition of 100% interest 收购全部股权 H&#{l)  
acquisition of control 取得控制权 ^$v3
eKA  
acquisition of fixed assets 购置固定资产 rL

U'*}  
acquisition of shell “买壳” 9'?se5\  
acquisition price 收购价 aSC9&Nf;  
act of God 天灾 )p<WDiX1!e  
acting partner 执事合伙人 y<pnp?x4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 c.AYxI"  
active partner 积极参与的合伙人 ~vHk
&r]|  
active trading 交投活跃 F.tfgW(A@  
actual circulation 实际流通 +Y}V3(w9X  
actual cost 实际成本 aw}+'(?8]  
actual expenditure 实际开支；实际支出 :h";c"  
actual income 实际入息；实际收入；实际收益 HW7FP]NH  
actual market 现货市场 &:?e&  
actual price 现货价；实际价格 g{pQ4jKF  
actual profit 实际利润 :X .,  
actual quotation 实盘；实际价位；实际报价 ]"x\=A  
actual year basis 按实际年度计算 T%CxvZ  
actuals 实货 V"d=.Hb>  
actuarial investigation 精算调查 zJ& b|L  
actuarial principle 精算原则 7$b?m6fmK  
actuarial report 精算师报告 xNdIDj@  
Actuarial Society of Hong Kong 香港精算学会 O25mkX  
actuarial valuation 精算师估值 +?N}Y{Y&  
actuary 精算师 /BHepD}  
ad referendum agreement 暂定协议；有待覆核的协定 9d[qhkPu)  
ad valorem duty 从价税；按值征税 O<,r
>b,  
ad valorem duty system 从价税制 @oH[SWx  
ad valorem fee 从价费 8l 
xY]UT  
ad valorem tariff 从价关税 EZ% .M*?  
additional allowance 额外免税额 0P 5BArJ?  
additional amount for unexpired risk 未过期风险的额外款额 |"}4*V_*  
additional assessable profit 补加应评税利润 B3L4F"  
additional assessment 补加评税 ,hE/II`-d'  
additional commitment 额外承担 *)PG-$6X&  
additional commitment vote 额外承担拨款 \C\gn]Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J@bW^>g*6u  
additional dependent parent allowance 供养父母额外免税额 lYQtv=q  
additional provision 额外拨款 q`loOm=y  
additional stamp duty 附加印花税 FP;":iRL  
additional tax 补加税罚款；补加税款 TU%"jb5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 iK x+6v  
adjudged bankrupt 被裁定破产 A +!sD5d  
adjudicated bankrupt 裁定破产人 :`<psvd  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Oc-u=K,B  
adjudication of bankruptcy 裁定破产；宣告破产 +{&+L0DfH~  
adjudication of insolvency 裁定无力偿还债务 EX 9Z{xX  
adjusted actual 经调整的实数；调整后的实数 =K6c;  
adjusted current assets 经调整的流动资产；调整后的流动资产 #uWE2*
')  
adjusted figure 经调整的数字；调整后的数额 i/:5jI|  
adjusted liabilities 经调整的负债；调整后的负债 ?cBO6^  
adjusted loss 经调整的亏损；调整后的亏损 {"4<To]z  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ]piM/v\  
adjusted profit 经调整的利润；调整后的利润 *SGlqR['\e  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;vUxO<cKFq  
adjusted value 经调整的价值；调整后的价值 }*-u$=2  
adjustment 调整；修订；理算〔保险〕
tJ1-DoU  
adjustment centre 调剂中心 pU DO7Q]  
adjustment lag 调整过程的时间差距；调整时差 Mryn>b`cB  
adjustment mechanism 调整机制 As}eUm)B5c  
adjustment of loss 亏损调整 zn[QvY  
adjustment process 调整过程；调整程序 %LcH>sV  
adjustment range 调整幅度 0:PSt_33F  
administered exchange rate 受管制汇率 \Jf9npz3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3*2I$e!Jt  
administration expenses 行政费用 5l&jPk!=  
administration fee 手续费；行政费 B<C&ay  
administration in bankruptcy 破产管理 M4H"].Zm  
administration order 遗产管理令 8vO;IK]9b^  
administrator 管理人；遗产管理人 %6Rp,M9=  
administrator of the estate 遗产管理人 0k.v0a7%  
admission of debt 债项承认书 9C?cm:  
admission of proof 接纳债权证明 Z{#"-UG  
advance 放贷款项；垫付款项；预支款项；预付款项 v<+4BjV!J}  
advance account 暂支帐目；预付款帐户 W1<.OO\J  
advance compensation 预付补偿金 Y^X:vI  
advance from shareholder 股东垫款 p}f-c  
advance pending reimbursement 预支以待日后付还 'FqEB]gu  
advanced economy 先进经济体系 bm^X!i5  
advancement 预付；预付财产 uNg'h/^NZ|  
advances warrant 垫款令 e|~C?Ow'J  
advancing 贷出 (`F|nG=X  
adverse balance 逆差 \{:%v#ZZ  
adverse exchange 逆汇 44Q9*."  
advertisement addressed to shareholders 在报章刊登的致股东通告 v*vn<nPAQ>  
advice for collection 托收通知书 >6k}HrS1V  
advice of drawing 提款通知书；汇票通知书 yqYhe-"  
advice of payment 付款通知 ;raz6DRO  
Advisory Committee [Securities and Futures Commission] k=ts&9\  
谘询委员会〔证券及期货事务监察委员会〕 A1=_nt)5  
Advisory Committee on Diversification 经济多元化谘询委员会 2Gm-\o&Td"  
affidavit 誓章；遗产申报誓章 ,zD_% ox  
affidavit of no receipt 述明无收款的誓章 B%2L1T=  
affiliate 联号；联营公司；附属公司 q;ZLaX\bFl  
affiliated company 附属公司；联号；联营公司 8H7O/n  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 y&y/cML?  
affordability 负担能力 6<<'bi  
African Development Bank [AfDB] 非洲开发银行 {v,{x1  
after-acquired property 事后取得的财产 z'_&|-m  
after-hours dealing 市后交易 gA{'Q\  
after-tax profit 税后盈利；税后利润；税后溢利 hEWx.  
agency agreement 代理协议 |.Em_*VG  
agency expenses 代理机构的开支 r?>Vx-  
agency fee 代理费 RZW$!tyI=  
Agency Law 《代理法》 _O"L1Let  
agent 代理人；承销人 oPCrD.s  
agent of company 公司代理人 % Oz$_Xe  
agent's fee 代理人费；经纪费 D DQs42[  
aggregate 总计；总数；总体数字 u
ji
ZM  
aggregate amount 总款额；总额 Jc`Rs"2  
aggregate assets and liabilities 总体资产与负债 8~.iuFp  
aggregate at constant price 按固定价格计算的总体数字 J6eJIKK  
aggregate demand 总需求 ax4*xxU  
aggregate gross position 总持仓量 m5)EQE}gPp  
aggregate limit 总限额 |3 ;u"&(P  
aggregate of salaries tax 合计薪俸税 IhUW=1&J  
aggregate performance 总体表现；总体业绩 "\4]X"3<+  
aggregate supply 总体供应 -xw98  
aggregate surplus 总盈余 I$+%~4  
aggregate total 整体总额 D!X>O}
  
aggregate value 总值；合计价值 ^eT@!N  
aggregated basis 合计基准 HmhU
c,EC  
aggregated net chargeable income 合计应课税入息实额 L^3~gM"!  
aggregation 合并计算；合计；总和 u/_Gq[Q,u  
aggregation of incomes of husband and wife 夫妇入息合并计算 (L`l+t1  
aggregation of property 财产的总和 tB GkRd!  
agio 差价；贴水 ZEL/Ndk  
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》 $< A8gTJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1a5?)D  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 y>@v>S  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;&K3[;a  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 2IKxh  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment y=-{Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Uy(vELB  
agreement for a settlement 授产协议 I%
pCm||p  
agreement for assignment 转让协议 2^cAK t6bC  
agreement for sale 售卖协议；买卖协议 9@(O\xr  
agreement for sale and purchase 买卖协议 -zPm{a  
agreement for the payment of interest 支付利息协议 d|>9rX+f  
agreement for the repayment of money 还款协议 ]&&I|K_  
agreement of reinsurance 再保险协议 ^
:qpa5^"  
Agricultural Bank of China 中国农业银行 F"-S~I7'L  
air passenger departure tax 飞机乘客离境税 :5r:I[FFy  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Coga-: 2vu  
airport tax 机场税 R'vdk<  
alcohol duty 酒精税 5JQd)[Im  
alienation 让与；让渡；转让 K{, W_^  
alimony 生活费；赡养费 &W&7bZ$;  
All Ordinaries Index [AOI] 所有普通股指数 U,oD44  
all risks 全险；综合险 ^ze@#Cp  
All Sales Record for Stock Market 《股票市场成交报告》 C*"Rd   
Allied Capital Resources Limited 新联财务有限公司 +#|'|}j  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1i5 vW-'4  
allocation letter 拨款信件 &i4 (s%z#  
allocation of fund 分配款项；预留款项 |M[v493\  
allocation of profit 利润分配；溢利分配 O{;M6U8C\  
allocation warrant 拨款令 3m-edpH  
allotment 分配；配股 VaD:  
allotment notice 股份配售通知；配股通知 Xulh.:N}  
allotment of shares 股份分配 #nU@hOfg  
allowable 可获宽免；免税的 K?z*3^^X;  
allowable business loss 可扣除的营业亏损 bl(BA}<  
allowable expenses 可扣税的支出 [{6&.v  
allowance 免税额；津贴；备抵；准备金 /.pa ??u  
allowance for debts 债项的免税额 yC9:sQ'k  
allowance for depreciation by wear and tear 耗损折旧免税额 
;n yB  
allowance for funeral expenses 殡殓费的免税额 9`LU=Xv/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 , I[^3Fn  
allowance for repairs and outgoings 修葺及支出方面的免税额 tEi@p;Z>  
allowance to debtor 给债务人的津贴 Up]VU9z  
alteration of capital 资本更改
@oe3i  
alternate trustee 候补受托人 x]yHBc  
amalgamation 合并 r?Ev.m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X}65\6  
ambit of charges 征税范围；收费范围 S&4w`hdD>~  
amended valuation 经修订的估值 PO=ZxG
  
American Commodities Exchange 美国商品交易所 #C;#$|d  
American Express Bank Limited 美国运通银行 :ofE8]  
American Stock Exchange 美国证券交易所 x9XGCr  
amortization 摊销 3L 1lq .  
amount due from banks 存放银行同业的款项 -9tXv+v?  
amount due from banks abroad 存放海外银行同业的款项 b&U5VA0=1  
amount due from holding companies 控股公司欠款 C%x(`S^/  
amount due from local banks 存放本港银行同业的款项 ve64-D  
amount due to banks 银行同业的存款 EkfGw/WDw  
amount due to banks abroad 海外银行同业的存款 2i4Dal  
amount due to holding companies 控股公司存款 O"2wV +9  
amount due to local banks 本港银行同业的存款 2vW,.]95M  
amount due to outport banks 外埠银行同业的存款 #b]}cwd!  
amount for note issue 发行纸币的款额 Oy?iAQ+  
amount of bond 担保契据的款额 0qaG#&!  
amount of consideration 代价款额 tyGnG0GK  
amount of contribution 供款数额 `*uuB;  
amount of indebtedness 负债款额 Og%zf1)aZM  
amount of principal of the loan 贷款本金额 \8C*O{w  
amount of rates chargeable 应征差饷数额 RY'\mt"W2  
amount of share capital 股本额 0
SGczgg  
amount of sums assured 承保款额 &Hp\("  
amount of variation 变动幅度 +
Fkx")  
amount of vote 拨款数额 ;4O;74`Zh  
amount payable 应付款额 a#^4xy:  
amount receivable 应收款额 6|(7G64{
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `6l24_eKf  
analysis 分析 ,XF6
Xsg2  
ancillary risk 附属风险 EC\rh](d 1  
annual account 周年帐目；周年帐目报表；年度决算；年结 RIVN>G[;L  
annual accounting date 年结日期
{F{[!.  
annual allowance 每年免税额；年积金；年度津贴；年津 Liz6ob  
annual balance 年度余额 ht[TMdV  
annual disposable income 每年可动用收入 [/2@=Uh-  
annual estimates 周年预算 {&Ju
rZ  
annual fee 年费 0I AaPz/e  
annual general meeting 周年大会
sO f)/19  
annual growth rate 年增率；每年增长率 `A}{ I}xq  
annual long-term supplement 长期个案每年补助金 YM4U.! 4o  
annual pensionable emolument 可供计算退休金的年薪 zDQ\PZ~  
annual report 年报 (}7o a9Q<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uJAB)ti2I  
annual return 周年报表；周年申报表；每年报税表格 f@V{}&ZWp  
Annual Return Rules 《周年报表规则》 >Gu>T\jpe.  
annual review of consumer prices 每年消费物价回顾 zj$Z%|@$  
annual roll-forward basis 逐年延展方式 P^{`d_[K%  
annual salary 年薪 0aq-drl5\  
annual statement 年度报表；年度决算表 Z#E#P<&d  
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 ysP/@;jC  
annuitant 年金受益人 I{P$
B-  
annuity 年金 P)o[p(  
annuity contract 年金合约 (V|q\XS  
annuity on human life 人寿年金 K|' ]Hje\  
antecedent debt 先前的债项 g_U*_5doA  
ante-dated cheque 倒填日期支票 qcoZ2VJ hh  
anticipated expenditure 预期开支 ki/Lf4  
anticipated net profit 预期纯利 b*%WAVt2T  
anticipated revenue 预期收入 ok=E/77`  
anti-inflation measure 反通货膨胀措施 xVmUmftD  
anti-inflationary stance 反通货膨胀立场 (h(ZL9!  
apparent deficit 表面赤字 KgkB)1s@n  
apparent financial solvency 表面偿债能力 
tYxlM!  
apparent partner 表面合伙人 O8}s*}]  
application for personal assessment 个人入息课税申请书 Iw-6Z+ 94  
application of fund 资金应用 0~I) /T  
application to release as liquidator and to destruct the books of accounts and documents q\
b9e&2Y  
申请免除清盘人职务及毁灭帐簿与文件 G}O
rpPP  
appointed actuary 委任精算师 R5YtCw]i=  
appointed auditor 委任核数师；委任审计师 !ilDR<  
appointed trustee 委任的受托人 ZkG##Jp\>  
appointer 委任人 wB0WR  
apportioned pro rata 按比例分摊 Kof
-;T  
apportionment 分配；分摊 +/^q"/f F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e}@J?tJK.L  
apportionment formula 分摊方程式 p{_O*bo  
apportionment of estate duty 遗产税的分摊 e&I.kC"j6  
appraisal 估价；评估 >}`1'su  
appreciable growth 可观增长 FP cvkXQD  
appreciable impact 显着影响 Ts *'f  
appreciable increase 可观增长 lIT2 AFX+  
appreciation 增值；升值 }LVE^6zyk  
appreciation against other currencies 相对其他货币升值 nFOG=>c}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kUBHK"}K  
appreciation tax 增值税 CKK5+  
appropriation 拨款；拨用；拨付  _34YH5  
appropriation account 拨款帐目 -CNv=vj 3  
Appropriation Bill 拨款法案 yD'h5)yu  
appropriation-in-aid system 补助拨款办法 }C1}T}U  
approved assets 核准资产 -x5
bdC(d  
approved basket stock 认可一篮子证券 
y3$\ m  
approved budget 核准预算 B3=/iOb#  
approved charitable donation 认可慈善捐款 Fgq*
3t  
approved charitable institution 认可慈善机构 ~w%+y  
approved currency 核准货币；认可货币 uy28=BE  
approved estimates 核准预算 P =Gb  
approved estimates of expenditure 核准开支预算 RB@gSHOc?  
approved overseas insurer 核准海外保险人 |iThgq_\z  
approved overseas trust company 核准海外信托公司 aYX'&k `  
approved pooled investment fund 核准汇集投资基金 Vc<n6  
approved provident fund scheme 认可公积金计划 un%"
s:  
approved provision 核准拨款 ,S K6*tpI  
approved redeemable share 核准可赎回股份 ;qQzF  
approved regional stock 认可地区性证券 9%veU
vY  
approved retirement scheme 认可退休金计划 f;6d/?=~  
approved subordinated loan 核准附属贷款 66;O3g'  
arbitrage 套戥；套汇；套利 u
ZI:Kt#  
arbitrageur 套戥者；套汇者 Y&%0 eI!  
arbitrary amount 临时款项 k18V4ATE]  
arrangement 措施；安排；协定 ;0{*V5A  
arrears 欠款 6XqO'G  
arrears of pay 欠付薪酬 1a4$. {  
arrears of revenue 逾期未收税款；逾期未收的帐项 uvd>  
articles of association 组织章程；组织细则；组织章程细则 Jk{2!uP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kKO]q#9sO  
ascertainment of profit 确定利润 <T9m.:l  
"Asia Clear" “亚洲结算系统” @K>Pw arl  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 jt*@,+e|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 T!$HVHh&,}  
Asian Development Fund [ADF] 亚洲发展基金 |]^! 4[!U  
Asian dollar bond 亚洲美元债券 [#H8Mb+7  
Asian dollar market 亚洲美元市场 TR7TF]itb  
Asian dollar rate 亚洲美元利率 CKx}.<_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 oDK\v8w-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Tl-B[CT  
asked price 沽盘；喊价；索价；卖方报价 3_:k12%p  
assessable income 应评税入息 h
{9pr  
assessable loss 应评税亏损 53
xq%  
assessable profit 应评税利润 8=VX` X  
assessable value 应评税值 s^< oU  
assessed profit 估定利润 w Nnb@  
assessed value 经评估价值 3iwZUqyq  
assessment 评税；评定；估价；评税单 n`1i k'x?  
assessment number 评税编号；估价编号 rZ7 Ihof  
assessment of additional tax 补加税评税 3Q;l*xu  
assessment of performance 业绩评估；实绩评价 ~KvCb3~X  
Assessor 评税主任 =$J2  
asset price bubbles 资产价格泡沫 |&.)_+w  
asset-backed securities 具资产保证的证券 ;anG F0x  
assets accretion 资产增值 cgAcAcmY  
assets and liabilities 资产与负债 \Ld7fP  
assets betterment statement 资产递增表；资产改进表 L x&ZWF$  
assets lending 实物放款；有抵押贷款 +g&W423k_  
assets of the company passing on the death 死者去世时转移的公司资产 j=LF1d
G"  
assets pledged as security for liabilities 用作负债抵押的资产 :7zI!ed
u  
assets portfolio 资产投资组合 e)8iPu ..  
assets price 资产价格 FB`HwE<  
assets quality 资产质素 8V=o%[t  
assets realization 资产变现 ~1oD7=WN  
assets refinancing arrangement 资产再集资安排 Bc@e;k@i  
assets securitization 资产证券化 Q)/q h;Ru  
assets situated outside Hong Kong 在香港以外地方的资产 =r2d{  
assets stripping 削减资产；拆卖资产 AseY.0  
assets value 资产值 H?m2|.  
assignee 承让人 _!ed.h.r:  
assignment 转让；转让书；转让契 iD~s,  
assignment of interest 权益转让 *W
l{2&  
assignment of letters patent and trade mark 专利证书及商标转让 mdd~B2"el  
assignment of property 物业转让；物业转让书 S/|8'x{<  
assignment right 转让权 P:+:Cm<  
assignor 转让人 h
2nyP  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 -p }]r  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 slbV[xR  
associate member 附属会员 !ibp/:x  
associated body corporate 相联法人团体 ORO~(%-(e  
associated company 相联公司；联属公司 s]qfLC  
associated corporation 相联法团 ScD9Ct*):C  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] .6*A~%-=[d  
公认会计师公会〔英国〕 G(- `FH  
Association of Futures Exchange Brokers 香港期货经纪协会 jB;+tDC!Co  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :c>,=FUT  
association of underwriters 承保人组织 `^/Q"zH  
assumption of control 接管 TL
5bX+  
assurance 担保；保险；转易；转易书 {!w]t?h  
assurance of interest 权益的转易 f"Z2&Y@  
at 19XX price 按一九ＸＸ年价格计算 8{RiaF8  
at a discount 按赔价计算；按贴水价格计算；打折扣 8`D_"3j3g\  
at a premium 按溢价计算；按升水价格计算 _Cxs"to  
at call 通知付款；按通知 |7argk+  
at constant market price 按固定市价计算 g!8-yri  
at constant price 按固定价格计算 q/Q*
1  
at cost 按成本计算 \,WPFV  
at current market price 按当时市价计算；按现时市价计算 t?s1@
}G^  
at current price 按当时价格计算；按现时价格计算 m{g{"=}YR  
at factor cost 按要素成本计算；按生产要素成本计算 >\e11OU0Gy  
at money-of-the-day price 按付款当日价格计算 b% F|VG  
at or better 按指定或较佳价位〔买卖指令〕 ("{'],>  
at par 按面值计算；平价 ojaZC,}  
at sight 见票即付 z)ydQw>  
at the close 按收市盘 ,T]okN5uI  
at the opening 按开市盘 }*%
%GPJ  
attestation 见证；见证条款 7}Gy%SJ`  
at-the-money option 平价期权 #q\C"N5ip  
attorney 受权人；受托代表人 uwbj`lpf  
attornment 新拥有人承认书 o,29C7Ii  
attributable profit 可归属利润 _jtBU  
attributable share value 可归属股份价值 A9"ho}<  
Auckland Stock Exchange 奥克兰证券交易所 c9Cp!.#*E  
auction 拍卖 `0L!F"W  
auctioneer 拍卖商 @~"0|,6VC  
audit 审计；核数 {h
2D}F  
Audit Commission 审计署 %l>^q`p  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] p%}oo#%J  
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〕 BUtXHD  
audit review 帐目审查 rn(
T Z}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 NEX\+dtE~0  
audited account 审计帐目；经审计的帐目 q|S }5  
audited annual account 经审计的周年帐目 W<~(ieu:K~  
audited balance sheet 经审计的资产负债表 RsE+\)  
auditor 核数师；核数主任；审计师 c[4Z_5B  
auditor's certificate 核数师证明书；审计师证明书 FsD}Nk=m~  
auditor's report 核数师报告；审计师报告 4h-y'&Z  
Aussie bond 澳元债券 C\1Dy5  
austerity budget 紧缩预算 $Q62 7  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 / JlUqC  
Australia All Ordinaries Index 澳洲所有普通股票指数 f;QWlh"9  
Australian Dollar [AUD] 澳元 (|S e+Y#e,  
Australian Options Market 澳大利亚期权市场 |S/nq_g]  
Australian Securities Commission 澳洲证券事务监察委员会 P!:D2zSH_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 gzeG5p  
Australian Stock Exchange 澳大利亚证券交易所 n]|[|Rf1  
Austrian Schilling [ATS] 奥地利先令 &QvWT+]c'0  
authentication 认证；鉴证 QH+Oi&xH  
authority to purchase 委托购买证；委购书 xK /NzVt  
authorization 认可；核准；授权；授权书 'y@0P5[se  
authorization by direction 指示授权 q")}vN  
authorization by instruction 指令授权 x6m21DWw  
authorization by warrant 令状授权 pm^[ve  
authorization of unit trust 单位信托的认可 SFTThM]8M1  
authorized agent 指定代理人 PX+$Us  
authorized capital 法定资本 3HWI;  
authorized clerk 出市员 o[_{\  
authorized dealer 认可交易商 kZfO`BVL  
authorized financial institution 认可财务机构 TTS}, `  
authorized fund 认可基金 !x[+rf  
authorized fund house 获授权的基金公司；认可基金公司 iGM-#{5  
authorized institution 认可机构 \=1k29O  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {~VgXkjsC  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 D.X%wJ8  
authorized insurer 获授权保险人；获认可承保人 c/b}39X  
authorized investment 特准投资项目 8 "|')f#  
authorized person 获授权人 AS~O*(po  
authorized representative 获授权代表 a>6!?:Rj  
authorized share capital 法定股本 n hS=t8H  
automated quotation system 自动报价系统 m%ak]rv([  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] CKyX Z  
自动交易系统〔香港期货交易所有限公司〕 >tYptRP  
automatic adjustment mechanism 自动调整机制 Busxg?=  
automatic adjustment system 自动调整系统 y1B3F5  
Automatic Clearing House 自动票据交换所 MYDAS-  
automatic exchange rates accumulation system 自动化汇率累集系统 Jk 0;<2j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l\J
oWL  
automatic teller machine [ATM] 自动柜员机 ?=-18@:.ss  
autopay 自动转帐 Y}Y2Vx  
available assets 可用资产 wYPJji D  
available fiscal reserve 现存财政储备 [P
datL2  
available profit 可用利润 R=xT\i{4h  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 YOy/'Le^:  
average 平均；平均数；海损 5fjmr  
average basic salary 平均基本薪金 ^F/N-!}q  
average consumer expenditure 平均消费开支；一般消费开支 5F18/:\n  
average cost 平均成本 [g`
P(?  
average cost of land production 增辟土地平均成本 A7C+-N  
average daily turnover 平均每日成交额 ?v\A&d  
average daily wage rate 平均每日工资率 "l"zbW WOH  
average expenditure pattern 平均开支模式 /z.Y<xOc  
average growth rate 平均增长率 C5c@@ch :  
average net fixed assets 固定资产平均净值 5(]=?
$$*t  
average of relatives 相对价格平均数 |L11?{ K  
average price 平均价格 Mpzt9*7R  
average propensity to consume 平均消费倾向；一般消费倾向 <j+DY@*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 >,yE;zuw  
average rate 平均率 ]6bh#N;.  
average revenue 平均收入；平均收益 N7v7b<6  
average stock 平均库存；平均存货 `A_CLVE  
average yearly rent 平均年租 W1dpKv  
avoidance of double taxation 避免双重课税 9w9[0BX#  
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 W6%\Zwav?)  
&\),V1"  
给你加分了