一些有用的会计术语(也不知道发的地方对不对)A

A: JCPUM*g8  
A share Ａ股；甲类股份 .s<*'B7&  
abatement of tax 减税；减扣免税额 `6[I^qG".  
ABN AMRO Bank N.V. 荷兰银行
^K7ic,{  
above-the-line expenditure 线上项目支出；经常预算支出 %.<H=
!$  
above-the-line receipt 线上项目收入；经常预算收入 JOb*-q|y  
ABSA Asia Limited 南非联合亚洲有限公司 :Gu+m  
absolute change 绝对数值变更 }w/;){gu  
absolute expenditure 实际开支 Iq#ZhAk  
absolute guideline figure 绝对准则数字 -pU|hSW*b  
absolute interest 绝对权益 'zEI;v  
absolute order of discharge 绝对破产解除令 d{3@h+zL  
absolute profit margin 绝对利润幅度 oT{@_U{*J  
absolute value 实值；绝对值 QJ F=UB  
absolutely vested interest 绝对既得权益 E,wVe[0)f  
absorbed cost 已吸收成本；已分摊成本 ZT[3aXS  
absorption 吸收；分摊；合并 YAL=!~6  
absorption rate 吸收率；摊配率；分摊率 A%Xt|=^_  
ACB Finance Limited 亚洲商业财务有限公司 Yz4_vePh+5  
acceptable form of reciprocity 合理的互惠条件 Ul_M3"Z  
acceptable rate 适当利率；适当汇率 j ,)P9V  
acceptance agreement 承兑协议 DbZ0e5  
acceptance for honour 参加承兑 YXU|h  
acceptor 承兑人；接受人；受票人 $B#6tk~u  
acceptor for honour 参加承兑人 Bd^"=+c4  
accident insurance 意外保险 \.f}W_OF  
Accident Insurance Association of Hong Kong 香港意外保险公会 G/d4f?RU  
accident insurance scheme 意外保险计划 7_wJpTz  
accident year basis 意外年度基准 T"p(]@Ng  
accommodation 通融；贷款 l akp  
accommodation bill 通融票据；空头票据 yJ
sH=5A  
accommodation party 汇票代发人 &f>eQS=(  
account balance 帐户余额；帐户结余 Gy,u^lkk:  
account book 帐簿 j7MO'RX`&  
account collected in advance 预收款项 9D 0dg(  
account current book 往来帐簿 -UZ@G~K  
account of after-acquired property 事后取得的财产报告 F,GN[f-  
account of defaulter 拖欠帐目 4D$;KokZ  
account payable 应付帐款 g|Y] wd  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 tM,%^){p$  
account receivable 应收帐款 'JdkUhq1V  
account receivable report 应收帐款报表 9Ew7A(BG_3  
account statement 结单；帐单；会计财务报表 B-*E:O0y  
account title 帐户名称；会计科目 ewuXpv%vwW  
accountant's report 会计师报告 ="%W2  
Accountant's Report Rules 会计师报告规则 !@I}mQ ~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ExSO|g]%
 
Accounting Arrangements 《会计安排》 Q \]Xm>  
accounting basis 会计基础 -/x W  
accounting by Official Receiver 破产管理署署长呈交的帐目 uNHdpni  
Accounting Circular 《会计通告》 TZ;p0^(  
accounting class 会计类别 <]Wlx`=/D  
accounting date 记帐日期；会计结算日期 dI*'!wK  
accounting for money 款项核算 DY{cQb  
Accounting Officer 会计主任 e,k2vp!<&  
accounting period 会计报告期；会计期 /<&h@$NHH4  
accounting policy 会计政策；会计方针 ?\/qeGW6G  
accounting practice 会计惯例 Nw
c!r(  
accounting principle 会计准则 joXfmHB}  
accounting record 会计记录 16X@^j_   
accounting report 会计报告 PF`rWw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {SZ% Xbo  
Accounting Society of China 中国会计学会 <w>/^|]#  
accounting statement 会计报表 ?Pwx~[<1""  
accounting system 会计制度；会计系统 LF?P> 1%-  
accounting transaction 会计事项；帐务交易 Sd))vS^g  
accounting treatment 会计处理 w?mEuXc  
accounting year 会计年度 F52B~@.  
accretion 增值；添加 _Mc>W0'5@  
accrual 应计项目；应累算数目 "BVdPSDBk  
accrual basis 应计制；权责发生制 xMs]Hs  
accrual basis accounting 应计制会计；权责发生制会计 /u`3VOn  
accrue 应累算；应计 WlV z,t'if  
accrued benefit 应累算利益 F?u^"}%Fc  
accrued charges 应计费用 E2AW7f(/  
accrued cumulative preference share dividend 应累算的累积优先股股息 Nt:8ogk/  
accrued expenses 应累算费用 kax\h  
accrued interest payable 应付利息；应计未付利息 W3&tJ8*3  
accrued interest receivable 应收利息；应计未收利息 'PlaMOy  
accrued right 累算权益 4'Xgk
8)  
accruing profit 应累算的利润 C;Ic
  
accumulated fiscal reserve 累积财政储备 7OVbP%n)d2  
accumulated profit 累积利润；滚存溢利 u/Fj'*M  
accumulated reserve 累积储备 V
&Mf:@y  
accumulation of surplus income 累积收益盈余 PfG`C5 d  
acquired assets 既得资产 ,WWj-X|+=  
acquisition 收购；购置；取得 y69J%/c ra  
acquisition cost 购置成本 P20|RvE  
acquisition expenses 购置费用 k_GP>b\"k  
acquisition of 100% interest 收购全部股权 YCy22@C  
acquisition of control 取得控制权 PoShQR<  
acquisition of fixed assets 购置固定资产 t~M $%)h  
acquisition of shell “买壳” OQ4c#V?  
acquisition price 收购价 R^MiP|?ZH  
act of God 天灾 C+K=[

 
acting partner 执事合伙人 .G>t72DpU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =y%rG :!  
active partner 积极参与的合伙人 ] c}
91  
active trading 交投活跃 JmOW~W  
actual circulation 实际流通 N;HIsOT}t  
actual cost 实际成本 fT Y/4(  
actual expenditure 实际开支；实际支出 !q4x~G0d  
actual income 实际入息；实际收入；实际收益 
W9J1=  
actual market 现货市场 -s__E  
actual price 现货价；实际价格 +`bC%\T8?  
actual profit 实际利润 U3#dT2U  
actual quotation 实盘；实际价位；实际报价 C:\(~D*GS  
actual year basis 按实际年度计算 $v}<'  
actuals 实货 Ulqh@CE)  
actuarial investigation 精算调查 $_j1kx$  
actuarial principle 精算原则 ~fzuwz  
actuarial report 精算师报告 UQd6/mD`e  
Actuarial Society of Hong Kong 香港精算学会 O.k\]'  
actuarial valuation 精算师估值 q]<xMg#nu  
actuary 精算师 , fb( WY  
ad referendum agreement 暂定协议；有待覆核的协定 N dR ]  
ad valorem duty 从价税；按值征税 r$nkU4N'  
ad valorem duty system 从价税制 h3Fo-]0  
ad valorem fee 从价费 )QY![&k}1z  
ad valorem tariff 从价关税 tSv0" L  
additional allowance 额外免税额 +=cam/A  
additional amount for unexpired risk 未过期风险的额外款额 We`'>'W0  
additional assessable profit 补加应评税利润 ^[-> )  
additional assessment 补加评税 Y?Vz(udD  
additional commitment 额外承担 o;`
!kIQ  
additional commitment vote 额外承担拨款 QLbMPS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @qK<T  
additional dependent parent allowance 供养父母额外免税额 ilEi")b=  
additional provision 额外拨款 b;9
n'UX\  
additional stamp duty 附加印花税 }uX|5&=~f  
additional tax 补加税罚款；补加税款 kI*UkM-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J\W-dI  
adjudged bankrupt 被裁定破产 K]N~~*`%`  
adjudicated bankrupt 裁定破产人 uhn%lV]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 s`
>H  
adjudication of bankruptcy 裁定破产；宣告破产 Q!CO0w  
adjudication of insolvency 裁定无力偿还债务 Ly(P=M>"y  
adjusted actual 经调整的实数；调整后的实数 @R:#"  
adjusted current assets 经调整的流动资产；调整后的流动资产 f\ "`7  
adjusted figure 经调整的数字；调整后的数额 ZL%VOxYqi  
adjusted liabilities 经调整的负债；调整后的负债 C?H{CP
  
adjusted loss 经调整的亏损；调整后的亏损 V,QwN&  
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 WOndE=(V  
adjusted profit 经调整的利润；调整后的利润 RfbdBsL  
adjusted surplus 经调整的盈余额；调整后的盈余额 z] @W[MHY  
adjusted value 经调整的价值；调整后的价值 G%w_CMfH  
adjustment 调整；修订；理算〔保险〕 rm+v(&  
adjustment centre 调剂中心 85>S"%_  
adjustment lag 调整过程的时间差距；调整时差 p$!@I  
adjustment mechanism 调整机制 B.-A $/  
adjustment of loss 亏损调整 2mJ:c  
adjustment process 调整过程；调整程序 c
%<2z  
adjustment range 调整幅度 IUhp;iH  
administered exchange rate 受管制汇率 (iDBhC;/B  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 b>q6:=((  
administration expenses 行政费用 6S*zzJ.0K  
administration fee 手续费；行政费 zW'/2W.  
administration in bankruptcy 破产管理 4DM
L  
administration order 遗产管理令 z Bf;fi  
administrator 管理人；遗产管理人  *q"G }  
administrator of the estate 遗产管理人 -qn[HXq  
admission of debt 债项承认书 ~%aJFs  
admission of proof 接纳债权证明 q]v,  
advance 放贷款项；垫付款项；预支款项；预付款项 #)i&DJ^Y  
advance account 暂支帐目；预付款帐户 aG3k4  
advance compensation 预付补偿金 f4]&pcK  
advance from shareholder 股东垫款 U6i~A9;  
advance pending reimbursement 预支以待日后付还 +G!v!(Ob+  
advanced economy 先进经济体系
[y{E  
advancement 预付；预付财产 ~PUsgL^  
advances warrant 垫款令 =49oU  
advancing 贷出 !d4HN.a7+u  
adverse balance 逆差 T8q[7Zn  
adverse exchange 逆汇 :c;_a-69  
advertisement addressed to shareholders 在报章刊登的致股东通告 !V(`ZH  
advice for collection 托收通知书 oYq,u@oM  
advice of drawing 提款通知书；汇票通知书 sQ(1/"gb  
advice of payment 付款通知 lS{4dvr?w  
Advisory Committee [Securities and Futures Commission] lV7IHX1P  
谘询委员会〔证券及期货事务监察委员会〕 4 ?2g&B\  
Advisory Committee on Diversification 经济多元化谘询委员会 92(~'5Qr  
affidavit 誓章；遗产申报誓章 FrR9{YTA.  
affidavit of no receipt 述明无收款的誓章 j7sU0"7^  
affiliate 联号；联营公司；附属公司 OPJgIU%  
affiliated company 附属公司；联号；联营公司 C5B=NAc  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Dh8(HiXf:  
affordability 负担能力 _SF!T6A  
African Development Bank [AfDB] 非洲开发银行 XWF7#xM  
after-acquired property 事后取得的财产 Rkr^Z?/GH  
after-hours dealing 市后交易 1nXqi)&?;  
after-tax profit 税后盈利；税后利润；税后溢利 {_ 6t4h}  
agency agreement 代理协议 QJM(UfHUD  
agency expenses 代理机构的开支 (wlfMiO  
agency fee 代理费 r03I*b  
Agency Law 《代理法》 ho|8U  
agent 代理人；承销人 '^lUL) R  
agent of company 公司代理人 8DL hk  
agent's fee 代理人费；经纪费 4^MSX+zt  
aggregate 总计；总数；总体数字 ^^Bm$9  
aggregate amount 总款额；总额 Uf[T_  
aggregate assets and liabilities 总体资产与负债 F(G<*lA  
aggregate at constant price 按固定价格计算的总体数字 [,\i[[<  
aggregate demand 总需求 ?7rD42\8H  
aggregate gross position 总持仓量 D3]@i&^B  
aggregate limit 总限额 )T<D6l Lt  
aggregate of salaries tax 合计薪俸税 ~"5C${~{  
aggregate performance 总体表现；总体业绩 qV?sg  
aggregate supply 总体供应 67ZYtA|t  
aggregate surplus 总盈余 v+7*R)/  
aggregate total 整体总额 9g+UJ\u^  
aggregate value 总值；合计价值 m\} =4b  
aggregated basis 合计基准
!a)s`  
aggregated net chargeable income 合计应课税入息实额 $*aE$O6l  
aggregation 合并计算；合计；总和 As p8qHS  
aggregation of incomes of husband and wife 夫妇入息合并计算 J{^n=X9M0J  
aggregation of property 财产的总和 q1<Fg.-r  
agio 差价；贴水 o>$|SU!a  
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》 8q{1E];:q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ${CYDD"mdy  
《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》 %,Q;<axzi  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Yg|l?d"  
《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》 $KH@,;Xz  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment wC(XRqlE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0JrK/Ma3  
agreement for a settlement 授产协议 AAdD\%JZ  
agreement for assignment 转让协议 2Z-,c;21  
agreement for sale 售卖协议；买卖协议 p( HyRCH  
agreement for sale and purchase 买卖协议 "sSjVu  
agreement for the payment of interest 支付利息协议 S--/<a2  
agreement for the repayment of money 还款协议 K#iK6)tS  
agreement of reinsurance 再保险协议 #EEG>M*xB  
Agricultural Bank of China 中国农业银行 s|BX>1  
air passenger departure tax 飞机乘客离境税 Y)5)s0}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @>gD1Q7v b  
airport tax 机场税 #Ul4&QVeg  
alcohol duty 酒精税 *+NZQjl'  
alienation 让与；让渡；转让 Qh 1q  
alimony 生活费；赡养费  =05iW  
All Ordinaries Index [AOI] 所有普通股指数 w64.R
4e  
all risks 全险；综合险 A/hpYa  
All Sales Record for Stock Market 《股票市场成交报告》 u% r!?-z  
Allied Capital Resources Limited 新联财务有限公司 nh?9R&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4*YOFU}l  
allocation letter 拨款信件 L;4[ k;5  
allocation of fund 分配款项；预留款项 @\S]]oLn  
allocation of profit 利润分配；溢利分配 @yCW8]  
allocation warrant 拨款令 P7cge  
allotment 分配；配股 ;!^ +N  
allotment notice 股份配售通知；配股通知 ./';P<)  
allotment of shares 股份分配 (v|ixa  
allowable 可获宽免；免税的 p"g1V7B  
allowable business loss 可扣除的营业亏损 D8q3TyCj%  
allowable expenses 可扣税的支出 Rd .U;>  
allowance 免税额；津贴；备抵；准备金 J.*[gt%O|  
allowance for debts 债项的免税额 mQmBf|Rl  
allowance for depreciation by wear and tear 耗损折旧免税额 XX*'N+  
allowance for funeral expenses 殡殓费的免税额 8H&_,;
  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y>(ZsHu  
allowance for repairs and outgoings 修葺及支出方面的免税额 mL8A2>Gig  
allowance to debtor 给债务人的津贴 >~.Zr3P6kC  
alteration of capital 资本更改 ?,D>+::  
alternate trustee 候补受托人 .A )\F",X  
amalgamation 合并 0,;E.Py?.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ],H1  
ambit of charges 征税范围；收费范围 NW
}>pb9  
amended valuation 经修订的估值 #
>MO]  
American Commodities Exchange 美国商品交易所 h85(N  
American Express Bank Limited 美国运通银行 FLi(#9  
American Stock Exchange 美国证券交易所 M-}j9,oR`  
amortization 摊销 7W6e
iUI'  
amount due from banks 存放银行同业的款项 `4$4bXrP'  
amount due from banks abroad 存放海外银行同业的款项 HKq2Js  
amount due from holding companies 控股公司欠款 97['VOh0  
amount due from local banks 存放本港银行同业的款项 J(3gT}z-  
amount due to banks 银行同业的存款 T_(qN;_  
amount due to banks abroad 海外银行同业的存款 Fl8w7LcF7  
amount due to holding companies 控股公司存款 i#CaKS  
amount due to local banks 本港银行同业的存款 jc${.?m  
amount due to outport banks 外埠银行同业的存款 ._8xY$l$  
amount for note issue 发行纸币的款额 dM$N1DB{U+  
amount of bond 担保契据的款额 j|3g(_v4W  
amount of consideration 代价款额 o+]Y=r2  
amount of contribution 供款数额 CpUI|Rs  
amount of indebtedness 负债款额 g5lmUKlQ$0  
amount of principal of the loan 贷款本金额 % JgRcx  
amount of rates chargeable 应征差饷数额 iSSc5ek4  
amount of share capital 股本额 '*o7_Ez-{  
amount of sums assured 承保款额 .Z(S4wV  
amount of variation 变动幅度 stf,<W  
amount of vote 拨款数额 +a7EsR  
amount payable 应付款额 U:s}/to  
amount receivable 应收款额 D[?
k ,*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |@T5$Xg]5  
analysis 分析 o(
B<!ji~'  
ancillary risk 附属风险 J=f:\]@Oy  
annual account 周年帐目；周年帐目报表；年度决算；年结 v_?s
1+w  
annual accounting date 年结日期 owfp^hla  
annual allowance 每年免税额；年积金；年度津贴；年津 NB|RZ
f9M  
annual balance 年度余额 0A) Vtj$  
annual disposable income 每年可动用收入 I$3"|7[n  
annual estimates 周年预算 kX ~-g  
annual fee 年费 2VoEQ  
annual general meeting 周年大会 lM@<_
=2  
annual growth rate 年增率；每年增长率 aF;]7i@  
annual long-term supplement 长期个案每年补助金 lWu9/r 1  
annual pensionable emolument 可供计算退休金的年薪 TnbGO;  
annual report 年报 f:x9Y{Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T% /xti5$!  
annual return 周年报表；周年申报表；每年报税表格 >N+bU{s  
Annual Return Rules 《周年报表规则》 e>])m3xvn  
annual review of consumer prices 每年消费物价回顾 rW=k%# p  
annual roll-forward basis 逐年延展方式 hQd@bN8  
annual salary 年薪 }}4sh5z  
annual statement 年度报表；年度决算表 4y
J*85e]  
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 (T>?8K_d  
annuitant 年金受益人 >?\v@  
annuity 年金 $UFge%`,q@  
annuity contract 年金合约 reqfgNg  
annuity on human life 人寿年金 Wx']tFn"  
antecedent debt 先前的债项 +d6Aw}*
 
ante-dated cheque 倒填日期支票 mkj;PYa  
anticipated expenditure 预期开支 t%]^5<+X58  
anticipated net profit 预期纯利 rL!_&|  
anticipated revenue 预期收入 78^UgO/  
anti-inflation measure 反通货膨胀措施 % K9;
qJ5  
anti-inflationary stance 反通货膨胀立场 \-$bo=s.  
apparent deficit 表面赤字 :_{{PY0PK  
apparent financial solvency 表面偿债能力 j#Ky0+@V  
apparent partner 表面合伙人 z*NC?\  
application for personal assessment 个人入息课税申请书 3<e(@W}n-M  
application of fund 资金应用 p]1yd;Jt  
application to release as liquidator and to destruct the books of accounts and documents xN{"%>Mx  
申请免除清盘人职务及毁灭帐簿与文件 uu WY4j6  
appointed actuary 委任精算师 K$37}S5  
appointed auditor 委任核数师；委任审计师 o+"0.B  
appointed trustee 委任的受托人 t?du+:  
appointer 委任人 S|RpA'n  
apportioned pro rata 按比例分摊 A4 A6F<  
apportionment 分配；分摊 a=:{{\1o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5vUz  
apportionment formula 分摊方程式 |1<]o;:  
apportionment of estate duty 遗产税的分摊 xzMeK
C`  
appraisal 估价；评估
D^N#E>,  
appreciable growth 可观增长 BST7y4R)BS  
appreciable impact 显着影响 Cu ['&_@  
appreciable increase 可观增长 +qh< Fj>  
appreciation 增值；升值 !BvTJ-e)F  
appreciation against other currencies 相对其他货币升值 ,E/Y@sajn+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r{/
G\  
appreciation tax 增值税 LEn=dU  
appropriation 拨款；拨用；拨付 O$<%z[  
appropriation account 拨款帐目
aUIc=Z  
Appropriation Bill 拨款法案 #TW>'lF  
appropriation-in-aid system 补助拨款办法 <y\
Z#z  
approved assets 核准资产 Y?&DEKFbD  
approved basket stock 认可一篮子证券 &0th1-OP_  
approved budget 核准预算 4mM2C`I  
approved charitable donation 认可慈善捐款 YvxMA#  
approved charitable institution 认可慈善机构 c5wkzY h  
approved currency 核准货币；认可货币 3gV&`>@  
approved estimates 核准预算 ATMogxh  
approved estimates of expenditure 核准开支预算 23(E3:.  
approved overseas insurer 核准海外保险人 mD^qx0o<  
approved overseas trust company 核准海外信托公司 @sgT[P*ut  
approved pooled investment fund 核准汇集投资基金 H.l,%x&K  
approved provident fund scheme 认可公积金计划 :EQme0OW  
approved provision 核准拨款 dm/\uE'l  
approved redeemable share 核准可赎回股份 qUDz(bFk/  
approved regional stock 认可地区性证券 V~J2s  
approved retirement scheme 认可退休金计划
z[KN^2YS  
approved subordinated loan 核准附属贷款 +GYI2  
arbitrage 套戥；套汇；套利 V&4:nIS>z  
arbitrageur 套戥者；套汇者 Ddm76LS  
arbitrary amount 临时款项 ~f]r>jQM  
arrangement 措施；安排；协定 }!Diai*C  
arrears 欠款 N[ Lz 0c?  
arrears of pay 欠付薪酬 v]`A_)[  
arrears of revenue 逾期未收税款；逾期未收的帐项 \:_.N8"  
articles of association 组织章程；组织细则；组织章程细则 q563,s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?2;n=&ZM  
ascertainment of profit 确定利润 g~^{-6Vg  
"Asia Clear" “亚洲结算系统” ot>EnHfV  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \y
X !P1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 OnPy8mC  
Asian Development Fund [ADF] 亚洲发展基金 e??{&[  
Asian dollar bond 亚洲美元债券 /|u]Y/ *  
Asian dollar market 亚洲美元市场 }x#P<d(  
Asian dollar rate 亚洲美元利率  wc+N  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 T956L'.+G  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 49J+&G?)j  
asked price 沽盘；喊价；索价；卖方报价 mBpsgm:g^  
assessable income 应评税入息 4_m /_Z0x  
assessable loss 应评税亏损 ]|$$:e^U9  
assessable profit 应评税利润 \_I)loPc8  
assessable value 应评税值 vN%j-'D\A4  
assessed profit 估定利润 O[hbu![  
assessed value 经评估价值 @DQ"vFj6<  
assessment 评税；评定；估价；评税单 !k>H e*M}P  
assessment number 评税编号；估价编号 Lx:N!RDw  
assessment of additional tax 补加税评税 lPFdQ8M  
assessment of performance 业绩评估；实绩评价 (15Yw9Mv  
Assessor 评税主任 YqY6\mo  
asset price bubbles 资产价格泡沫 jC Kt;lj  
asset-backed securities 具资产保证的证券 q*y9/HnI  
assets accretion 资产增值 ]6VUqFO)  
assets and liabilities 资产与负债 t0V_ c'm  
assets betterment statement 资产递增表；资产改进表 }D
UDA%U  
assets lending 实物放款；有抵押贷款
j]?0}Z*  
assets of the company passing on the death 死者去世时转移的公司资产 PRk%C0`  
assets pledged as security for liabilities 用作负债抵押的资产 ^; V>}08  
assets portfolio 资产投资组合 |YGiATD4DG  
assets price 资产价格 Bbt8fJA~  
assets quality 资产质素 s[B6%DI/5  
assets realization 资产变现 76i rb!-  
assets refinancing arrangement 资产再集资安排 W$t}3Ru  
assets securitization 资产证券化 6:EH5IO  
assets situated outside Hong Kong 在香港以外地方的资产 u<y\iZ[   
assets stripping 削减资产；拆卖资产 b%!`fn-;  
assets value 资产值 6P*)rye  
assignee 承让人 kN9sug^  
assignment 转让；转让书；转让契 /6+%(f}7l  
assignment of interest 权益转让 B]KLn?zt5  
assignment of letters patent and trade mark 专利证书及商标转让 eRx[&-c  
assignment of property 物业转让；物业转让书 $W_o$'crW  
assignment right 转让权 )p^jsv.  
assignor 转让人 1uge>o&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
UWWD8~:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _g`0td>N  
associate member 附属会员 NX""?"q  
associated body corporate 相联法人团体 ~"rwP=<}  
associated company 相联公司；联属公司  ISnS;  
associated corporation 相联法团 x&fCe{5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] sBXk$  
公认会计师公会〔英国〕 ~Ro:mH:w  
Association of Futures Exchange Brokers 香港期货经纪协会 UH^wyKbM  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +#I~#CV!  
association of underwriters 承保人组织 o&F.mYnqX  
assumption of control 接管 O+o%C*`K  
assurance 担保；保险；转易；转易书 "g:&Ge*X  
assurance of interest 权益的转易 <K[Zl/7I  
at 19XX price 按一九ＸＸ年价格计算 9MzkG87J  
at a discount 按赔价计算；按贴水价格计算；打折扣 /GSI.tO  
at a premium 按溢价计算；按升水价格计算 JdYF&~  
at call 通知付款；按通知 PKM$*_LcGI  
at constant market price 按固定市价计算 pnA]@FW  
at constant price 按固定价格计算 WmVw>.]@~  
at cost 按成本计算 MqBATW.pmJ  
at current market price 按当时市价计算；按现时市价计算 0l1]QD+Gc5  
at current price 按当时价格计算；按现时价格计算 :*Ggz|  
at factor cost 按要素成本计算；按生产要素成本计算 h7]]F{r5  
at money-of-the-day price 按付款当日价格计算 @1ta`7#  
at or better 按指定或较佳价位〔买卖指令〕 .9fluAG  
at par 按面值计算；平价 4e#K.HU_  
at sight 见票即付 }NBJ T4R  
at the close 按收市盘 IK?$!jh  
at the opening 按开市盘 UlN|Oy,  
attestation 见证；见证条款 B*iz+"H  
at-the-money option 平价期权 Isgk  
attorney 受权人；受托代表人 *pC-`k  
attornment 新拥有人承认书 Q|<?$.FN"8  
attributable profit 可归属利润 VaIP  
attributable share value 可归属股份价值 ` dUiz5o'  
Auckland Stock Exchange 奥克兰证券交易所 S2 h  
auction 拍卖 ;
Kq?*H  
auctioneer 拍卖商 DPxu3,Y  
audit 审计；核数 BG8)bhk;/  
Audit Commission 审计署 x0;}b
-f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /b
u<,o  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 lg  
audit review 帐目审查 +95dz?~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %y7wF'_Y  
audited account 审计帐目；经审计的帐目 ftqW3VW  
audited annual account 经审计的周年帐目 R:R@sU  
audited balance sheet 经审计的资产负债表 c^WBB$v  
auditor 核数师；核数主任；审计师 ?jm2|:  
auditor's certificate 核数师证明书；审计师证明书 U?ic$J]N  
auditor's report 核数师报告；审计师报告 ?~Ed n-"Y  
Aussie bond 澳元债券 \fR:+rbQ&|  
austerity budget 紧缩预算 c_qy)N
  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h16Nr x  
Australia All Ordinaries Index 澳洲所有普通股票指数 nN\XVGP,t  
Australian Dollar [AUD] 澳元 #Ii.tTk  
Australian Options Market 澳大利亚期权市场 \q1%d.\X  
Australian Securities Commission 澳洲证券事务监察委员会 p33GKg0i+(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 vhEs+j  
Australian Stock Exchange 澳大利亚证券交易所 }R5&[hxh4t  
Austrian Schilling [ATS] 奥地利先令 Odtck9
L  
authentication 认证；鉴证 ,k
!f`  
authority to purchase 委托购买证；委购书 %R"/`N9R,  
authorization 认可；核准；授权；授权书 yaYt/?|  
authorization by direction 指示授权 >`|uc  
authorization by instruction 指令授权 &2]D+aL|h  
authorization by warrant 令状授权 >T^v4A  
authorization of unit trust 单位信托的认可 r8?Lr-;  
authorized agent 指定代理人 'htA! KHF  
authorized capital 法定资本 '^(v8lCu  
authorized clerk 出市员 }o:sx/=u_  
authorized dealer 认可交易商 4KSN;G  
authorized financial institution 认可财务机构 FH21mwV  
authorized fund 认可基金 J<*Mk  
authorized fund house 获授权的基金公司；认可基金公司 g):jZU]b  
authorized institution 认可机构 (a
!,)  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 D"f(nVEr  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .mrRv8>$  
authorized insurer 获授权保险人；获认可承保人 "wC5hj]  
authorized investment 特准投资项目 f4I9H0d;!  
authorized person 获授权人 HbSx}bM_9  
authorized representative 获授权代表 K$5P_~;QL  
authorized share capital 法定股本 `gs,JJ6N  
automated quotation system 自动报价系统 uPv?Hq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] S
fFR  
自动交易系统〔香港期货交易所有限公司〕 F^G`Jf  
automatic adjustment mechanism 自动调整机制 DmPsltpzQ  
automatic adjustment system 自动调整系统 64X#:t+  
Automatic Clearing House 自动票据交换所 :Qp/3(g e  
automatic exchange rates accumulation system 自动化汇率累集系统 3A}8
?  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Du4#\OK  
automatic teller machine [ATM] 自动柜员机 ^Jc0c)*  
autopay 自动转帐 6b01xu(A[  
available assets 可用资产 Y1+lk^  
available fiscal reserve 现存财政储备 =xet+;~ji  
available profit 可用利润 ^ 6|"=+cO\  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \)uad5`N  
average 平均；平均数；海损 w|o@r%Q#l  
average basic salary 平均基本薪金 QaBXzf   
average consumer expenditure 平均消费开支；一般消费开支 XJ?z{gXJ  
average cost 平均成本 +`3ZH9  
average cost of land production 增辟土地平均成本 '="){  
average daily turnover 平均每日成交额 @}!$NI8  
average daily wage rate 平均每日工资率 w>Sz^_ h  
average expenditure pattern 平均开支模式 ( +hI
  
average growth rate 平均增长率 8N_rJ)f  
average net fixed assets 固定资产平均净值 cGp 6yf  
average of relatives 相对价格平均数 "a{f? .X.  
average price 平均价格 becQ5w/~  
average propensity to consume 平均消费倾向；一般消费倾向 :P"Gym  
average propensity to save 平均储蓄倾向；一般储蓄倾向 rO%+)M$A  
average rate 平均率 G_mu7w  
average revenue 平均收入；平均收益 }PL  
average stock 平均库存；平均存货 Tic9ri  
average yearly rent 平均年租 6&0a?Xu  
avoidance of double taxation 避免双重课税 {[~,q\M[  
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 #8OqX*/  
L"/ato  
给你加分了