一些有用的会计术语(也不知道发的地方对不对)A

A: y+ze`pL?  
A share Ａ股；甲类股份 mcez3gH  
abatement of tax 减税；减扣免税额 Os"('@jd>  
ABN AMRO Bank N.V. 荷兰银行 geR+v+B,  
above-the-line expenditure 线上项目支出；经常预算支出 Y}c/wF7o  
above-the-line receipt 线上项目收入；经常预算收入 hU#e\L 7  
ABSA Asia Limited 南非联合亚洲有限公司 h`|04Q  
absolute change 绝对数值变更 ]j*2PSJG  
absolute expenditure 实际开支 Lg7A[\c ~  
absolute guideline figure 绝对准则数字 EhHxB fAQ  
absolute interest 绝对权益 en< $.aY  
absolute order of discharge 绝对破产解除令 {Uw 0zC  
absolute profit margin 绝对利润幅度 =D/zC'l  
absolute value 实值；绝对值 ]X>yZec  
absolutely vested interest 绝对既得权益 l\s!A&L  
absorbed cost 已吸收成本；已分摊成本 pIlEoG=[_  
absorption 吸收；分摊；合并 Q>%n&;:  
absorption rate 吸收率；摊配率；分摊率 [ /o'l:  
ACB Finance Limited 亚洲商业财务有限公司 W91yj:  
acceptable form of reciprocity 合理的互惠条件 5X!-Hj  
acceptable rate 适当利率；适当汇率 kMQ /9~  
acceptance agreement 承兑协议 rz"$zc.)  
acceptance for honour 参加承兑 5YD~l(,S1]  
acceptor 承兑人；接受人；受票人 +Dy^4p?o  
acceptor for honour 参加承兑人 NGc~%
0n  
accident insurance 意外保险 Z[. M>|  
Accident Insurance Association of Hong Kong 香港意外保险公会 J3_aHI  
accident insurance scheme 意外保险计划 u;_~{VJ-  
accident year basis 意外年度基准 @yuiNj.T  
accommodation 通融；贷款 bT.q@oU  
accommodation bill 通融票据；空头票据 gN=.}$Kfu  
accommodation party 汇票代发人 R_PF*q2 '  
account balance 帐户余额；帐户结余 5Kg'&B (  
account book 帐簿 .hat!Tt9  
account collected in advance 预收款项 "@UQSf,  
account current book 往来帐簿 vamZKm~p  
account of after-acquired property 事后取得的财产报告 q\6(
_U#Tl  
account of defaulter 拖欠帐目 D`LBv,n  
account payable 应付帐款 B
3#
G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 xR1G  
account receivable 应收帐款 4KH492Nq9  
account receivable report 应收帐款报表 sT\:**  
account statement 结单；帐单；会计财务报表 )Z/"P\qo  
account title 帐户名称；会计科目 OldOc5D  
accountant's report 会计师报告 "313eeIt%i  
Accountant's Report Rules 会计师报告规则 NHGTV$T`1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \]9)%3I  
Accounting Arrangements 《会计安排》 q\0/6tl_  
accounting basis 会计基础 )dT@0Ys%  
accounting by Official Receiver 破产管理署署长呈交的帐目 Vx_33";S\  
Accounting Circular 《会计通告》 _M^.4H2  
accounting class 会计类别 CZ5\Et6r  
accounting date 记帐日期；会计结算日期 %T/@/,7h  
accounting for money 款项核算 K!-OUm5A  
Accounting Officer 会计主任 ntW@Fm:bw>  
accounting period 会计报告期；会计期 fW-C`x  
accounting policy 会计政策；会计方针 [*',pG  
accounting practice 会计惯例 s6bsV
AO>  
accounting principle 会计准则 po*G`b;v  
accounting record 会计记录 I^?tF'E  
accounting report 会计报告 g":[rXvId  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R+M&\5  
Accounting Society of China 中国会计学会 A'|!O:s   
accounting statement 会计报表 V_+&Y$msi~  
accounting system 会计制度；会计系统 9@ tp#  
accounting transaction 会计事项；帐务交易 V%s g+D2  
accounting treatment 会计处理 S0,\{j  
accounting year 会计年度 HxG8'G  
accretion 增值；添加 R?xb1yc7_  
accrual 应计项目；应累算数目 =gB5JB<}2  
accrual basis 应计制；权责发生制 ^|Q]WHNFB  
accrual basis accounting 应计制会计；权责发生制会计 ":Wq<Z'  
accrue 应累算；应计 Aedf (L7\  
accrued benefit 应累算利益 @Wu-&Lb  
accrued charges 应计费用 _;1{feR_  
accrued cumulative preference share dividend 应累算的累积优先股股息 d?2
V2`6  
accrued expenses 应累算费用 9njl,Q:  
accrued interest payable 应付利息；应计未付利息 "z~ba>,-\  
accrued interest receivable 应收利息；应计未收利息 qlO}=b/  
accrued right 累算权益 Ke$_l]}  
accruing profit 应累算的利润 [xMa^A>p  
accumulated fiscal reserve 累积财政储备 g*Y,.  
accumulated profit 累积利润；滚存溢利 [?!I*=*b  
accumulated reserve 累积储备 6}4})B2  
accumulation of surplus income 累积收益盈余 wcGK*sWG-  
acquired assets 既得资产 S#/%#k103  
acquisition 收购；购置；取得 *pKTJP  
acquisition cost 购置成本 P49\A^5S!  
acquisition expenses 购置费用 @+u>rS|IB  
acquisition of 100% interest 收购全部股权 d ]P~  
acquisition of control 取得控制权 ScPVjqG2{  
acquisition of fixed assets 购置固定资产 v,KKn\X  
acquisition of shell “买壳” 4-(kk0]`z  
acquisition price 收购价 ~66xO9s  
act of God 天灾 %Y^J''  
acting partner 执事合伙人 oUv26t~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 a{5SOe;;  
active partner 积极参与的合伙人 #z `W ,^C  
active trading 交投活跃 ,erw(7}'.  
actual circulation 实际流通 @A/k"Ax{r  
actual cost 实际成本 1vj/6L  
actual expenditure 实际开支；实际支出 [,zq  
actual income 实际入息；实际收入；实际收益 4U}qrN~=  
actual market 现货市场 "/W[gP[y%  
actual price 现货价；实际价格 Ni,nQ;9  
actual profit 实际利润 uDF;_bli)H  
actual quotation 实盘；实际价位；实际报价 '%NglC[J  
actual year basis 按实际年度计算 AU{"G  
actuals 实货 f-b],YE  
actuarial investigation 精算调查 ;a:H-iC  
actuarial principle 精算原则 u^80NR  
actuarial report 精算师报告 y>^a~}Z
q  
Actuarial Society of Hong Kong 香港精算学会 G95,J/w  
actuarial valuation 精算师估值 {Mx(|)WkL  
actuary 精算师 ^t;z;.g  
ad referendum agreement 暂定协议；有待覆核的协定 ks'>?Dw  
ad valorem duty 从价税；按值征税 W'lqNOX[v  
ad valorem duty system 从价税制 * QgKo$IF  
ad valorem fee 从价费 yK~=6^M  
ad valorem tariff 从价关税 CD|[PkjW  
additional allowance 额外免税额 "LMj,qZ1!  
additional amount for unexpired risk 未过期风险的额外款额 %`Re{%1;  
additional assessable profit 补加应评税利润 4fEDg{T  
additional assessment 补加评税 }cKB)N BJb  
additional commitment 额外承担 S{@}ECla  
additional commitment vote 额外承担拨款 zkQ[<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+X}i%F'  
additional dependent parent allowance 供养父母额外免税额 {z#2gc'Q  
additional provision 额外拨款 #/)t]&n  
additional stamp duty 附加印花税 C8N)!5(A  
additional tax 补加税罚款；补加税款 1yy?1&88S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [Kgb#L'{  
adjudged bankrupt 被裁定破产 mgs(n5V
5  
adjudicated bankrupt 裁定破产人 a?c&#Jl  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !vnQ;g5  
adjudication of bankruptcy 裁定破产；宣告破产 UO/sv2CN  
adjudication of insolvency 裁定无力偿还债务 :+rGBkw1m  
adjusted actual 经调整的实数；调整后的实数 N##`  
adjusted current assets 经调整的流动资产；调整后的流动资产 _73q,3`24  
adjusted figure 经调整的数字；调整后的数额 .g*j]!_]  
adjusted liabilities 经调整的负债；调整后的负债 7N.b-}$(  
adjusted loss 经调整的亏损；调整后的亏损 MK$u}G  
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 'M90Yia  
adjusted profit 经调整的利润；调整后的利润 sp9gz~Kq
 
adjusted surplus 经调整的盈余额；调整后的盈余额 QLA.;`HIE  
adjusted value 经调整的价值；调整后的价值 bz>X~   
adjustment 调整；修订；理算〔保险〕 cr7MvXF-  
adjustment centre 调剂中心 $vO&C6m$  
adjustment lag 调整过程的时间差距；调整时差 {Kz
,_bo  
adjustment mechanism 调整机制 7nZPh3%  
adjustment of loss 亏损调整 Jd2.j?P=  
adjustment process 调整过程；调整程序 !3ggQG!e  
adjustment range 调整幅度 d[ N1zQW  
administered exchange rate 受管制汇率
~%TWF+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nla6QlFYn*  
administration expenses 行政费用 [}RoZB&I  
administration fee 手续费；行政费 GK(CuwJe  
administration in bankruptcy 破产管理 U)S=JT~h  
administration order 遗产管理令 6_LeP9s )  
administrator 管理人；遗产管理人 2
Xb, i  
administrator of the estate 遗产管理人 ZzT
=m*tQ&  
admission of debt 债项承认书 s='+[*&&  
admission of proof 接纳债权证明 DL]tg[w{  
advance 放贷款项；垫付款项；预支款项；预付款项 pl[J!d.c  
advance account 暂支帐目；预付款帐户 " \$^j#o  
advance compensation 预付补偿金 @NHh-&;w  
advance from shareholder 股东垫款 x-^6U  
advance pending reimbursement 预支以待日后付还 8a)AuAi?!  
advanced economy 先进经济体系 /r}L_wI  
advancement 预付；预付财产 q2GW3t  
advances warrant 垫款令 ITu19WG  
advancing 贷出 YFKE>+  
adverse balance 逆差 9 _d2u#  
adverse exchange 逆汇 }x8!{Y#cF  
advertisement addressed to shareholders 在报章刊登的致股东通告 xo:kT)  
advice for collection 托收通知书 hy;VvAH5  
advice of drawing 提款通知书；汇票通知书 6|TSH$w_  
advice of payment 付款通知  O
4 !$  
Advisory Committee [Securities and Futures Commission] CSk]c9=  
谘询委员会〔证券及期货事务监察委员会〕 dWqn7+:  
Advisory Committee on Diversification 经济多元化谘询委员会 `]Bb0h1![  
affidavit 誓章；遗产申报誓章 5xY{Q  
affidavit of no receipt 述明无收款的誓章 |"H 2'L$  
affiliate 联号；联营公司；附属公司 ~z,o):q1}  
affiliated company 附属公司；联号；联营公司 2[E wN!IZ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <v"o+  
affordability 负担能力 !e$gp(4  
African Development Bank [AfDB] 非洲开发银行 3} A$+PX  
after-acquired property 事后取得的财产 / )0hsQs  
after-hours dealing 市后交易 +)]YvZ6%[,  
after-tax profit 税后盈利；税后利润；税后溢利 $YYWpeW '  
agency agreement 代理协议 :Pud%}'  
agency expenses 代理机构的开支 c:R?da  
agency fee 代理费 J~YT~D2L  
Agency Law 《代理法》 "gM^o  
agent 代理人；承销人 V+d_1] l  
agent of company 公司代理人 U"oNJ8&%|  
agent's fee 代理人费；经纪费 |WS)KR !  
aggregate 总计；总数；总体数字 }5o?7}?  
aggregate amount 总款额；总额 FLZ9pb[T  
aggregate assets and liabilities 总体资产与负债 ]rcF/uQJ<n  
aggregate at constant price 按固定价格计算的总体数字 '\Xkvi  
aggregate demand 总需求  EM,C  
aggregate gross position 总持仓量 _k-_&PR  
aggregate limit 总限额 ,d G.67  
aggregate of salaries tax 合计薪俸税 ``o]i{x  
aggregate performance 总体表现；总体业绩 O*yxOb*  
aggregate supply 总体供应 M5xJ_yjG  
aggregate surplus 总盈余 q5'S<qY^  
aggregate total 整体总额 I[Ra0Q>([k  
aggregate value 总值；合计价值 `:/'")+@v  
aggregated basis 合计基准 OvdT* g=8*  
aggregated net chargeable income 合计应课税入息实额 u\R?(G&  
aggregation 合并计算；合计；总和 K}*ets1s}  
aggregation of incomes of husband and wife 夫妇入息合并计算 6iC>CY3CG  
aggregation of property 财产的总和 bbm\y] !t  
agio 差价；贴水 dZM^?rq  
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》 oy+|:[v:Fk  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +2uSMr  
《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》 )U^=`* 7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment m 2H4V+M+  
《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》 :qYp%Ub  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ~zp8%lEe  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -(VJ,)8t2  
agreement for a settlement 授产协议 ul{x|R  
agreement for assignment 转让协议 mh }M|h5Im  
agreement for sale 售卖协议；买卖协议 Ts iJK  
agreement for sale and purchase 买卖协议 |diI(2w  
agreement for the payment of interest 支付利息协议 qHtQ4_Zn;  
agreement for the repayment of money 还款协议 R!nf^*~  
agreement of reinsurance 再保险协议 ?u|??z%  
Agricultural Bank of China 中国农业银行 7WJ\nK  
air passenger departure tax 飞机乘客离境税 ?H{[u rLn  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 N(/)e  
airport tax 机场税 QV4|f[Ki%  
alcohol duty 酒精税 @SQsEq+A?\  
alienation 让与；让渡；转让 .
hTqZvDa  
alimony 生活费；赡养费
Q=~"xB8  
All Ordinaries Index [AOI] 所有普通股指数 PK*Wu<<  
all risks 全险；综合险 \0$+*ejz  
All Sales Record for Stock Market 《股票市场成交报告》 8-$t7bV5  
Allied Capital Resources Limited 新联财务有限公司 _\!]MV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 b|#=kPVgL}  
allocation letter 拨款信件  tm1=  
allocation of fund 分配款项；预留款项 pP
<8zTLn  
allocation of profit 利润分配；溢利分配 c{#2;k Q,  
allocation warrant 拨款令 V>6klA}o
 
allotment 分配；配股 $ {yct  
allotment notice 股份配售通知；配股通知 4vhf!!1  
allotment of shares 股份分配
MlO OB  
allowable 可获宽免；免税的 )XI[hVUA  
allowable business loss 可扣除的营业亏损 ;p`1Y<d-O  
allowable expenses 可扣税的支出 AGhenDNV  
allowance 免税额；津贴；备抵；准备金 *X5)9dq  
allowance for debts 债项的免税额 |}"YUk^  
allowance for depreciation by wear and tear 耗损折旧免税额 %"RJi?  
allowance for funeral expenses 殡殓费的免税额 X2w)J?pv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X+vKY  
allowance for repairs and outgoings 修葺及支出方面的免税额 I8H3*DE  
allowance to debtor 给债务人的津贴 LG}{ibB  
alteration of capital 资本更改 kR]P/4r  
alternate trustee 候补受托人 *_V+K  
amalgamation 合并 rxCzPF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N:j7J  
ambit of charges 征税范围；收费范围 l{By]S  
amended valuation 经修订的估值 ?d')#WnC  
American Commodities Exchange 美国商品交易所 +NlnK6T/  
American Express Bank Limited 美国运通银行 (m]l -Re  
American Stock Exchange 美国证券交易所 8PI%Z6  
amortization 摊销 G|i0n   
amount due from banks 存放银行同业的款项 ~id6^#&>  
amount due from banks abroad 存放海外银行同业的款项 4,RPidv%O  
amount due from holding companies 控股公司欠款 Z0g
tliJ@  
amount due from local banks 存放本港银行同业的款项 ;QI9OcE@/  
amount due to banks 银行同业的存款 D 0Xl`0"'  
amount due to banks abroad 海外银行同业的存款 *&U~Io"U  
amount due to holding companies 控股公司存款 *>fr'jj1$  
amount due to local banks 本港银行同业的存款 >hunV'vu'  
amount due to outport banks 外埠银行同业的存款 D(b01EQ;d  
amount for note issue 发行纸币的款额 fk*(8@u>  
amount of bond 担保契据的款额 -L2.cN_  
amount of consideration 代价款额 E'iE#He  
amount of contribution 供款数额 3(YvqPp&  
amount of indebtedness 负债款额 qs4jUm  
amount of principal of the loan 贷款本金额 )
f?I{  
amount of rates chargeable 应征差饷数额 !gh8
Qs  
amount of share capital 股本额 r$jWjb  
amount of sums assured 承保款额 \w9}O2lL  
amount of variation 变动幅度 WfPb7T  
amount of vote 拨款数额 =m.Nm-g  
amount payable 应付款额 zJQh~)  
amount receivable 应收款额 OB>Hiy   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S-t#d7'B  
analysis 分析 AD?zBg Zu  
ancillary risk 附属风险 O'4G'H)   
annual account 周年帐目；周年帐目报表；年度决算；年结 N8A)lYT]_u  
annual accounting date 年结日期 )JMqC+J3*t  
annual allowance 每年免税额；年积金；年度津贴；年津 c*KE3:  
annual balance 年度余额 ~IhAO}1  
annual disposable income 每年可动用收入 ?v^NimcZ  
annual estimates 周年预算 M/S~"iD  
annual fee 年费 4o>y9  
annual general meeting 周年大会 Vl.,e1)6  
annual growth rate 年增率；每年增长率 #W\}v(Ke  
annual long-term supplement 长期个案每年补助金 ;i@S}LwL  
annual pensionable emolument 可供计算退休金的年薪 Okq,p=D6  
annual report 年报 DrRK Sc(u9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +n^M+ea;  
annual return 周年报表；周年申报表；每年报税表格 OGZD$j  
Annual Return Rules 《周年报表规则》 +!lDAkW0  
annual review of consumer prices 每年消费物价回顾 qS?o22  
annual roll-forward basis 逐年延展方式 ~aC ?M&  
annual salary 年薪 PD#,KqL:  
annual statement 年度报表；年度决算表 OqtGKda  
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 ^*.[b  
annuitant 年金受益人 ]545:)Q1  
annuity 年金 (\\;A?  
annuity contract 年金合约 *%xbn8  
annuity on human life 人寿年金 Y ^^4n$  
antecedent debt 先前的债项 5c- P lm%  
ante-dated cheque 倒填日期支票 Dka,v  
anticipated expenditure 预期开支 ?N kKDvv  
anticipated net profit 预期纯利 ^'3c%&Zf3  
anticipated revenue 预期收入 !73y(Y%TE  
anti-inflation measure 反通货膨胀措施 *g5bdQ:Av~  
anti-inflationary stance 反通货膨胀立场 &ALnE:F  
apparent deficit 表面赤字 OG$n C  
apparent financial solvency 表面偿债能力  "'4  
apparent partner 表面合伙人 G,C`+1$*  
application for personal assessment 个人入息课税申请书 ly[yn{  
application of fund 资金应用 WNR]GI  
application to release as liquidator and to destruct the books of accounts and documents vF\>;pcT  
申请免除清盘人职务及毁灭帐簿与文件 O_QDjxj^rZ  
appointed actuary 委任精算师 ,gV#x7IW  
appointed auditor 委任核数师；委任审计师 uFr12ZFgK  
appointed trustee 委任的受托人 0/HFLz'  
appointer 委任人 M9)4ihK  
apportioned pro rata 按比例分摊 /@:X0}L  
apportionment 分配；分摊
>n7h%c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0CzQel)L:  
apportionment formula 分摊方程式 cSL6V2F  
apportionment of estate duty 遗产税的分摊 *\ii+f-  
appraisal 估价；评估 !}Xoqamm  
appreciable growth 可观增长 Sn
r(<u  
appreciable impact 显着影响 l";Yw]:^  
appreciable increase 可观增长 |5u
~L#
P  
appreciation 增值；升值 KL \>-  
appreciation against other currencies 相对其他货币升值 rLTBBvV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \$9C1@B@  
appreciation tax 增值税 2"&GH1  
appropriation 拨款；拨用；拨付 7@@g|l]  
appropriation account 拨款帐目 gvP-doA7W  
Appropriation Bill 拨款法案 m6R/,  
appropriation-in-aid system 补助拨款办法 =3-=p&*  
approved assets 核准资产 E/cV59  
approved basket stock 认可一篮子证券 ^E}?YgNp  
approved budget 核准预算 h,/Aq  
approved charitable donation 认可慈善捐款 ?:r?K|Ku  
approved charitable institution 认可慈善机构 =lAjQt
 
approved currency 核准货币；认可货币 u X,n[u  
approved estimates 核准预算 L{/% "2>  
approved estimates of expenditure 核准开支预算 gC}}8( k  
approved overseas insurer 核准海外保险人 eT b!xb  
approved overseas trust company 核准海外信托公司 ]>
M\|,wh  
approved pooled investment fund 核准汇集投资基金 E&9<JS  
approved provident fund scheme 认可公积金计划 nDnJ}`k  
approved provision 核准拨款 WK|5:V8E  
approved redeemable share 核准可赎回股份 .\_):j*  
approved regional stock 认可地区性证券 Ii
E6i43  
approved retirement scheme 认可退休金计划 XFWpHe_ L  
approved subordinated loan 核准附属贷款 $;5Q mKQ'  
arbitrage 套戥；套汇；套利 tW/k  
arbitrageur 套戥者；套汇者 |r~u7U\  
arbitrary amount 临时款项 V$ZclV2:Ih  
arrangement 措施；安排；协定 |_?e.}K  
arrears 欠款 HOx4FXPs  
arrears of pay 欠付薪酬 oq7G=8gTp  
arrears of revenue 逾期未收税款；逾期未收的帐项 C1^%!)  
articles of association 组织章程；组织细则；组织章程细则 <::lfPP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >/ay'EyY;>  
ascertainment of profit 确定利润 Zn9tG
:V  
"Asia Clear" “亚洲结算系统” ;6/WjUDw<|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 m>=DJ{KQ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 SK
C;@?  
Asian Development Fund [ADF] 亚洲发展基金 ///Lg{ie  
Asian dollar bond 亚洲美元债券 96w2qgc2  
Asian dollar market 亚洲美元市场 bK:U:vpYm  
Asian dollar rate 亚洲美元利率 0?54 8yH  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?^VPO%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ZR1U&<0c@  
asked price 沽盘；喊价；索价；卖方报价 *2Pr1U  
assessable income 应评税入息 pGD@R=8  
assessable loss 应评税亏损 xMr,\r'+  
assessable profit 应评税利润 i q`}c |c  
assessable value 应评税值 "pkdZ  
assessed profit 估定利润 a``|sn9  
assessed value 经评估价值 ]g-%7g|
 
assessment 评税；评定；估价；评税单 JuO47}i]5  
assessment number 评税编号；估价编号 ~,/@]6S&Y  
assessment of additional tax 补加税评税 I)mB]j  
assessment of performance 业绩评估；实绩评价 :)1"yo\  
Assessor 评税主任 P<g(i 6]  
asset price bubbles 资产价格泡沫 }{R*pmv$bN  
asset-backed securities 具资产保证的证券 NQ`
D"n  
assets accretion 资产增值 ]5'$EAsuW  
assets and liabilities 资产与负债 8m"k3:e^  
assets betterment statement 资产递增表；资产改进表 v+LJx   
assets lending 实物放款；有抵押贷款 (;#c[eKy  
assets of the company passing on the death 死者去世时转移的公司资产 8>YF}\D V  
assets pledged as security for liabilities 用作负债抵押的资产 1<ag=D`F_"  
assets portfolio 资产投资组合 ^+x?@$rq  
assets price 资产价格 ^fsMfB  
assets quality 资产质素 * zp tbZ  
assets realization 资产变现 G
 _cJI  
assets refinancing arrangement 资产再集资安排 l5-[a  
assets securitization 资产证券化 OcL7] b0  
assets situated outside Hong Kong 在香港以外地方的资产 e|Ri  
assets stripping 削减资产；拆卖资产 <>6j>w_|  
assets value 资产值 u1/>)_U  
assignee 承让人 b,Wm
]
N  
assignment 转让；转让书；转让契 =zFROB\  
assignment of interest 权益转让 AJ7w_'u=@  
assignment of letters patent and trade mark 专利证书及商标转让 %)j&/QdzF&  
assignment of property 物业转让；物业转让书 v@$N,g  
assignment right 转让权 9JFN8Gf*)  
assignor 转让人 FMdu30JV  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !AwMD  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 uG\~Hxqw7O  
associate member 附属会员 *I 1H  
associated body corporate 相联法人团体 X%b1KG|#(  
associated company 相联公司；联属公司 \:;MFG'  
associated corporation 相联法团 irQ'Rm[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] L('1NN2  
公认会计师公会〔英国〕 $e+sqgU  
Association of Futures Exchange Brokers 香港期货经纪协会 7I;kh`H$(f  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8 #4K@nm5  
association of underwriters 承保人组织 V|u2(*  
assumption of control 接管 LwB1~fF  
assurance 担保；保险；转易；转易书 mGE!,!s}  
assurance of interest 权益的转易 h]<S0/  
at 19XX price 按一九ＸＸ年价格计算 brA#p>4]Wf  
at a discount 按赔价计算；按贴水价格计算；打折扣 F'XQoZ* 1  
at a premium 按溢价计算；按升水价格计算 M">v4f&K1!  
at call 通知付款；按通知 jz8u'y[n7  
at constant market price 按固定市价计算 cUq]PC$|  
at constant price 按固定价格计算 P3"R2-  
at cost 按成本计算 -m@c{&r  
at current market price 按当时市价计算；按现时市价计算  Qxz[  
at current price 按当时价格计算；按现时价格计算 h  /  
at factor cost 按要素成本计算；按生产要素成本计算 LSta]81B4L  
at money-of-the-day price 按付款当日价格计算 $!O@Z8B  
at or better 按指定或较佳价位〔买卖指令〕 ?I?G+(bq  
at par 按面值计算；平价 pX%:XpC!h  
at sight 见票即付 tz):$1X_  
at the close 按收市盘 $0[T<]{/?  
at the opening 按开市盘 7i($/mNl  
attestation 见证；见证条款 _*~F1% d  
at-the-money option 平价期权 G!j9D  
attorney 受权人；受托代表人 `4*I1WZW  
attornment 新拥有人承认书 :UdW4
N-  
attributable profit 可归属利润 _=$~l^Y[  
attributable share value 可归属股份价值 ,1ev2T  
Auckland Stock Exchange 奥克兰证券交易所 .RpJZ[E  
auction 拍卖 8Qg{@#Wr  
auctioneer 拍卖商 4|PWR_x  
audit 审计；核数 jC&fnt,O  
Audit Commission 审计署 Ql{#dcRx  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] r<0E[~  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 *duG/?>P  
audit review 帐目审查 {N~mDUoJ|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 TKnWhB/J  
audited account 审计帐目；经审计的帐目 LtRRX@qJw  
audited annual account 经审计的周年帐目 m%L!eR  
audited balance sheet 经审计的资产负债表 /MtmO$.  
auditor 核数师；核数主任；审计师 [~N;d9H+*1  
auditor's certificate 核数师证明书；审计师证明书 =RWTjTZ   
auditor's report 核数师报告；审计师报告 W^iK9|[qp  
Aussie bond 澳元债券 -jJhiaJ$<  
austerity budget 紧缩预算 CA#g(SiZ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^{"i eVn  
Australia All Ordinaries Index 澳洲所有普通股票指数 eC5*Q=ai,  
Australian Dollar [AUD] 澳元 ZSu.0|0#  
Australian Options Market 澳大利亚期权市场 vYRY?~8 C  
Australian Securities Commission 澳洲证券事务监察委员会 P3Ql[2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 cH&)Iz`f  
Australian Stock Exchange 澳大利亚证券交易所 [K?  
Austrian Schilling [ATS] 奥地利先令 ;^/ruf[t  
authentication 认证；鉴证 Rs=Fcvl  
authority to purchase 委托购买证；委购书 _&l8^MD  
authorization 认可；核准；授权；授权书 [r`KoHwdm  
authorization by direction 指示授权 +,spC`M6h  
authorization by instruction 指令授权 =%|`gZ  
authorization by warrant 令状授权 
2_pF#M9  
authorization of unit trust 单位信托的认可 #czInXTTx  
authorized agent 指定代理人 jzf
~n~  
authorized capital 法定资本 Vq3NjN!+5  
authorized clerk 出市员 |!(8c>]Bo  
authorized dealer 认可交易商 [bnu DS  
authorized financial institution 认可财务机构 =b%f@x_U1  
authorized fund 认可基金 s:_hsmc"  
authorized fund house 获授权的基金公司；认可基金公司 !`_f  
authorized institution 认可机构 IBNg2Y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 GXZ="3W |  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 K21Xx`XK  
authorized insurer 获授权保险人；获认可承保人 2- L-=0  
authorized investment 特准投资项目 #:" ]-u^  
authorized person 获授权人 #w L(<nE  
authorized representative 获授权代表 I0Do%  
authorized share capital 法定股本 p+P@I7V  
automated quotation system 自动报价系统 *{?2M6Z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Nd>zq  
自动交易系统〔香港期货交易所有限公司〕 4AhFE@  
automatic adjustment mechanism 自动调整机制 aKMX-?%t4  
automatic adjustment system 自动调整系统 `G":y[Q  
Automatic Clearing House 自动票据交换所 \zJ^XpC  
automatic exchange rates accumulation system 自动化汇率累集系统 ^:?z7m  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?e-rwaW  
automatic teller machine [ATM] 自动柜员机 SsX$l<t*  
autopay 自动转帐 _,^f,W
O~  
available assets 可用资产 F-@yH  
available fiscal reserve 现存财政储备 xLIyh7$t  
available profit 可用利润 _LF'0s*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 pXNhU88  
average 平均；平均数；海损 V.3#O^S  
average basic salary 平均基本薪金 DQhH
U1  
average consumer expenditure 平均消费开支；一般消费开支 ,;6%s>Cvd(  
average cost 平均成本 I&|8 qx#  
average cost of land production 增辟土地平均成本  fp||<B  
average daily turnover 平均每日成交额 RPa]VL1W  
average daily wage rate 平均每日工资率 M}jl\{  
average expenditure pattern 平均开支模式 _$*-?*V&  
average growth rate 平均增长率 'tTlBf7#  
average net fixed assets 固定资产平均净值 +PYR  
average of relatives 相对价格平均数 p3fVw]N  
average price 平均价格 >]}VD "\  
average propensity to consume 平均消费倾向；一般消费倾向 RCqL~7C+ k  
average propensity to save 平均储蓄倾向；一般储蓄倾向 NTJ,U2  
average rate 平均率 S?t `/"O  
average revenue 平均收入；平均收益 vasw@Uto)  
average stock 平均库存；平均存货 toF6 Z  
average yearly rent 平均年租 'NWvQR<X  
avoidance of double taxation 避免双重课税 BfCib]V9C  
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 jM*wm~4>@  
Ct/6<  
给你加分了