一些有用的会计术语(也不知道发的地方对不对)A

A: I)B2Z(<Q  
A share Ａ股；甲类股份 &U 'Ds!  
abatement of tax 减税；减扣免税额 1xtbhk]D  
ABN AMRO Bank N.V. 荷兰银行 T  |j^  
above-the-line expenditure 线上项目支出；经常预算支出 m@c2'*&Y  
above-the-line receipt 线上项目收入；经常预算收入 r9vC&pWZ  
ABSA Asia Limited 南非联合亚洲有限公司 9DtSYd/  
absolute change 绝对数值变更 0\Oeo8<7)~  
absolute expenditure 实际开支 GV[[[fu
 
absolute guideline figure 绝对准则数字 U |4%ydG  
absolute interest 绝对权益 &(.ZHF  
absolute order of discharge 绝对破产解除令 3 oWCQ  
absolute profit margin 绝对利润幅度 hG;u8|uT^i  
absolute value 实值；绝对值 4t8 Hy  
absolutely vested interest 绝对既得权益 E_yh9lk  
absorbed cost 已吸收成本；已分摊成本 g*]<]%Py"  
absorption 吸收；分摊；合并 \R#XSW,  
absorption rate 吸收率；摊配率；分摊率 0^[$0]Mt[  
ACB Finance Limited 亚洲商业财务有限公司 (8ymQ!aY  
acceptable form of reciprocity 合理的互惠条件 RZ.5:v6  
acceptable rate 适当利率；适当汇率 5g&'n  
acceptance agreement 承兑协议 c&_3"2:  
acceptance for honour 参加承兑 QnGJ4F
  
acceptor 承兑人；接受人；受票人 XnG!
T$  
acceptor for honour 参加承兑人 ?NwFpSB2  
accident insurance 意外保险 HxM-VK'  
Accident Insurance Association of Hong Kong 香港意外保险公会 !9N%=6\  
accident insurance scheme 意外保险计划 igQyn|  
accident year basis 意外年度基准 PHOW,8)dZh  
accommodation 通融；贷款 jf2E{48P  
accommodation bill 通融票据；空头票据 {l1;&y?  
accommodation party 汇票代发人 ,#m\W8j  
account balance 帐户余额；帐户结余 }ps6}_FE  
account book 帐簿 CRf^6k_;(  
account collected in advance 预收款项 j"dbl?og  
account current book 往来帐簿 @rdC/=Y[  
account of after-acquired property 事后取得的财产报告 {oZ]1Qf_  
account of defaulter 拖欠帐目 =Vv{td  
account payable 应付帐款 P"#^i<ut@T  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "h#=ctCx"  
account receivable 应收帐款 9!OpW:bR|  
account receivable report 应收帐款报表 O|/tRkDMP{  
account statement 结单；帐单；会计财务报表 D;E&;vP6%  
account title 帐户名称；会计科目 @GV^B'}*  
accountant's report 会计师报告 YJ0[BcZ  
Accountant's Report Rules 会计师报告规则 ls5S9R 5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 R's xa*VB  
Accounting Arrangements 《会计安排》 aG ,uF  
accounting basis 会计基础 G@;aqe[dB  
accounting by Official Receiver 破产管理署署长呈交的帐目 Xgm7>=l  
Accounting Circular 《会计通告》 O//e0?]W  
accounting class 会计类别 ?\yo~=N^  
accounting date 记帐日期；会计结算日期 KXGs'D  
accounting for money 款项核算 3_>R's8P  
Accounting Officer 会计主任 ubQ(O uM"  
accounting period 会计报告期；会计期 6 qq7:  
accounting policy 会计政策；会计方针 t Z%?vY~!  
accounting practice 会计惯例 v3NaX.  
accounting principle 会计准则 ~,:f,FkSQ  
accounting record 会计记录 JB|I/\(A  
accounting report 会计报告
cQR1v-Xt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3,[2-obmi  
Accounting Society of China 中国会计学会 Yc$|"to  
accounting statement 会计报表 t&xx-4  
accounting system 会计制度；会计系统 zaZnL7ZJX  
accounting transaction 会计事项；帐务交易 2*M*<p=v  
accounting treatment 会计处理 yV8).4  
accounting year 会计年度 jBC9Vt;B  
accretion 增值；添加 sHF vzE%  
accrual 应计项目；应累算数目 7I|%GA_  
accrual basis 应计制；权责发生制 X_qXH5^%  
accrual basis accounting 应计制会计；权责发生制会计 =6sXZ"_Tw  
accrue 应累算；应计 qkIU>b,B  
accrued benefit 应累算利益 u!i5Q  
accrued charges 应计费用 nqBuC  
accrued cumulative preference share dividend 应累算的累积优先股股息
 W6~=?C  
accrued expenses 应累算费用 <%z/6I Af|  
accrued interest payable 应付利息；应计未付利息 "|.(yN  
accrued interest receivable 应收利息；应计未收利息 c&++[  
accrued right 累算权益 - -G1
H  
accruing profit 应累算的利润 ?@1'WD t  
accumulated fiscal reserve 累积财政储备 nR7\ o(!  
accumulated profit 累积利润；滚存溢利 V
|AE~R^  
accumulated reserve 累积储备 /Uc*7Y5j  
accumulation of surplus income 累积收益盈余 k@L~h{`Mc\  
acquired assets 既得资产 $ZS9CkN  
acquisition 收购；购置；取得
gNwXOd u  
acquisition cost 购置成本 ju#63  
acquisition expenses 购置费用 >-P0wowL  
acquisition of 100% interest 收购全部股权 }>0
Kc=  
acquisition of control 取得控制权 f[IchCwX  
acquisition of fixed assets 购置固定资产 +!vRU`  
acquisition of shell “买壳” GcnY=%L?  
acquisition price 收购价 &wN 2l-  
act of God 天灾 vNC0M:p,  
acting partner 执事合伙人 yr>bL"!CA  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6<Z:Xw  
active partner 积极参与的合伙人 2?QJh2  
active trading 交投活跃 vgj^-  
actual circulation 实际流通 vi8~j  
actual cost 实际成本 8-
:k@W  
actual expenditure 实际开支；实际支出 D,\=zX;  
actual income 实际入息；实际收入；实际收益 BuTIJb+Q\  
actual market 现货市场 86#mmm)  
actual price 现货价；实际价格 ^d80\PXz  
actual profit 实际利润 _m],(J=,z  
actual quotation 实盘；实际价位；实际报价 !dY:S';~  
actual year basis 按实际年度计算 "ILWIzf.]  
actuals 实货 iwQ-(GjM[A  
actuarial investigation 精算调查 It4z9Gh  
actuarial principle 精算原则 n*Vd<m;w  
actuarial report 精算师报告 [+g@@\X4  
Actuarial Society of Hong Kong 香港精算学会 }4SSo)Uv/  
actuarial valuation 精算师估值 Eap/7U1Q  
actuary 精算师 m>ycN  
ad referendum agreement 暂定协议；有待覆核的协定 V=&,^qZ  
ad valorem duty 从价税；按值征税  7E`(8i  
ad valorem duty system 从价税制 T-C#xmY(  
ad valorem fee 从价费 ulf/C%t,R  
ad valorem tariff 从价关税 nKB&|!
 
additional allowance 额外免税额 ^Pd37&B4V  
additional amount for unexpired risk 未过期风险的额外款额 o^Ysp&#p  
additional assessable profit 补加应评税利润 ]<gCq/V#  
additional assessment 补加评税 hF"g91P  
additional commitment 额外承担 O}_a3>1DY  
additional commitment vote 额外承担拨款 ttaQlEa=Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kQVDC,d  
additional dependent parent allowance 供养父母额外免税额 45sxF?GSwL  
additional provision 额外拨款 lVdT^"~3  
additional stamp duty 附加印花税 =kh>s$We  
additional tax 补加税罚款；补加税款 _]xt65TL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &3Z. #*  
adjudged bankrupt 被裁定破产 l(,;w
AH  
adjudicated bankrupt 裁定破产人 *fi;ZUPW3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 V.ji _vX  
adjudication of bankruptcy 裁定破产；宣告破产 ]A72)1  
adjudication of insolvency 裁定无力偿还债务 oL Vtu5  
adjusted actual 经调整的实数；调整后的实数 /;&+< }
 
adjusted current assets 经调整的流动资产；调整后的流动资产 BwJ^_:(p~  
adjusted figure 经调整的数字；调整后的数额 RP,:[}mPl  
adjusted liabilities 经调整的负债；调整后的负债 6WN(22Io  
adjusted loss 经调整的亏损；调整后的亏损 ;,=h59`  
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
]}[Yf  
adjusted profit 经调整的利润；调整后的利润 wB>S\~i  
adjusted surplus 经调整的盈余额；调整后的盈余额 b"M`@';+  
adjusted value 经调整的价值；调整后的价值 K- I\P6R`  
adjustment 调整；修订；理算〔保险〕 -,Q$  
adjustment centre 调剂中心 -~\.n  
adjustment lag 调整过程的时间差距；调整时差 dA1 C)gLi  
adjustment mechanism 调整机制 P:(EU s}0  
adjustment of loss 亏损调整 %gu$_S  
adjustment process 调整过程；调整程序 0UGiPH,()  
adjustment range 调整幅度 ZSPgci  
administered exchange rate 受管制汇率 8.CKH4h  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yYToiW *  
administration expenses 行政费用 N pXgyD  
administration fee 手续费；行政费 5BHOHw D{  
administration in bankruptcy 破产管理 [.;%\>Qk<  
administration order 遗产管理令 |'c4er/;#  
administrator 管理人；遗产管理人 ^+.t-3|U  
administrator of the estate 遗产管理人 :YqQlr\
 
admission of debt 债项承认书 HX3D*2v":  
admission of proof 接纳债权证明 hB?,7-  
advance 放贷款项；垫付款项；预支款项；预付款项 C[xJU6z  
advance account 暂支帐目；预付款帐户 -4e)N*VVu  
advance compensation 预付补偿金 dXiE.Si  
advance from shareholder 股东垫款 *O+R|Cdp/  
advance pending reimbursement 预支以待日后付还 ut4r~~Ar  
advanced economy 先进经济体系 | "Jx  
advancement 预付；预付财产 SbS$(Gt#Bv  
advances warrant 垫款令 JG@L5f  
advancing 贷出 x*me'?q  
adverse balance 逆差 \[hn]@@  
adverse exchange 逆汇 ;GE26Ymqly  
advertisement addressed to shareholders 在报章刊登的致股东通告 7`IUM
Yl#~  
advice for collection 托收通知书 s>jr1~~3O_  
advice of drawing 提款通知书；汇票通知书 e^k!vk-SLF  
advice of payment 付款通知 _BG8/"h32  
Advisory Committee [Securities and Futures Commission] 7q%|4Z-~  
谘询委员会〔证券及期货事务监察委员会〕 P>*Fj4Z~  
Advisory Committee on Diversification 经济多元化谘询委员会 @s%X  
affidavit 誓章；遗产申报誓章 EkJVFHfh  
affidavit of no receipt 述明无收款的誓章 EI1W .V>@  
affiliate 联号；联营公司；附属公司 E?Zb~xk  
affiliated company 附属公司；联号；联营公司 ^W Y8-6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @[MO,J&h  
affordability 负担能力 vG]GQ#  
African Development Bank [AfDB] 非洲开发银行 7hB#x]oQo  
after-acquired property 事后取得的财产 {y,nFxLq  
after-hours dealing 市后交易 dqqnCXYuW  
after-tax profit 税后盈利；税后利润；税后溢利 |DN^NhtE  
agency agreement 代理协议 )|y#O
ZHR  
agency expenses 代理机构的开支 Hf VHI1f  
agency fee 代理费 wgY6D!Y   
Agency Law 《代理法》 (VgNb&Yo9  
agent 代理人；承销人 1ZT^)/G  
agent of company 公司代理人 SQ}S4r  
agent's fee 代理人费；经纪费 >M?H79fF2s  
aggregate 总计；总数；总体数字 HSNOL  
aggregate amount 总款额；总额 8h2D+1,PZC  
aggregate assets and liabilities 总体资产与负债 }>2t&+v+  
aggregate at constant price 按固定价格计算的总体数字 >s&XX, w  
aggregate demand 总需求 L-#e?Y}$J
 
aggregate gross position 总持仓量 HHz;0V4w
?  
aggregate limit 总限额 }@d>,1DU  
aggregate of salaries tax 合计薪俸税 {!L=u/qs"  
aggregate performance 总体表现；总体业绩 gs?8Wzh90*  
aggregate supply 总体供应 2(pLxVl  
aggregate surplus 总盈余 'X9AG6K1  
aggregate total 整体总额 E W`W~h[  
aggregate value 总值；合计价值 K[kds`  
aggregated basis 合计基准 jz*0`9&_  
aggregated net chargeable income 合计应课税入息实额 70_}S*T  
aggregation 合并计算；合计；总和 '=VH6@vZ_'  
aggregation of incomes of husband and wife 夫妇入息合并计算 j(j#0dXLh  
aggregation of property 财产的总和 S+r^B?a<oM  
agio 差价；贴水 T/ik/lFI  
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》 ~p:?QB>1]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment iC\%_5/_  
《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》 4sTMgBzw  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :vpl+)n  
《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》 ymYBm:"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment C,fY.CeI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 V\0E=M*P  
agreement for a settlement 授产协议 !v0"$V5+i  
agreement for assignment 转让协议 c&E]E
(  
agreement for sale 售卖协议；买卖协议 P>(&glr|  
agreement for sale and purchase 买卖协议 !NTH.U:g  
agreement for the payment of interest 支付利息协议 vDsF-
u1  
agreement for the repayment of money 还款协议 1w
`2Dt  
agreement of reinsurance 再保险协议 k0JW[04j  
Agricultural Bank of China 中国农业银行 6ZcXS  
air passenger departure tax 飞机乘客离境税 @Gt`Ds9=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 fN@{y+6  
airport tax 机场税 @o6R[5(  
alcohol duty 酒精税 5Tedo~v  
alienation 让与；让渡；转让 YScvyh?E  
alimony 生活费；赡养费 {=67XrWN1  
All Ordinaries Index [AOI] 所有普通股指数 /
2xSNalC  
all risks 全险；综合险 l
-<`m#/v  
All Sales Record for Stock Market 《股票市场成交报告》 YlTaN,?j  
Allied Capital Resources Limited 新联财务有限公司 Lkn4<'un  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 sef]>q  
allocation letter 拨款信件 ];1R&:t  
allocation of fund 分配款项；预留款项 $#e
1SS32  
allocation of profit 利润分配；溢利分配 c+g@Z"es  
allocation warrant 拨款令 6Z?Su(s(5  
allotment 分配；配股 O(c@PJem  
allotment notice 股份配售通知；配股通知 a7#?h%wf  
allotment of shares 股份分配 RO.U(T  
allowable 可获宽免；免税的 &l m#  
allowable business loss 可扣除的营业亏损 wksl0:BL  
allowable expenses 可扣税的支出 "u492^  
allowance 免税额；津贴；备抵；准备金 MLr-, "gs  
allowance for debts 债项的免税额 \F{:5,Du)  
allowance for depreciation by wear and tear 耗损折旧免税额 "j^MB)YD  
allowance for funeral expenses 殡殓费的免税额 9%tobo@J~n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^nNitF  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ch19h8M  
allowance to debtor 给债务人的津贴 [c~kF+8  
alteration of capital 资本更改  U>a\j2I  
alternate trustee 候补受托人 y t5H oy  
amalgamation 合并 g9~]s9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JeCg|@  
ambit of charges 征税范围；收费范围 ,eRQu.  
amended valuation 经修订的估值 [M%._u,  
American Commodities Exchange 美国商品交易所 @1:0h9%  
American Express Bank Limited 美国运通银行 e#S0Fk)z  
American Stock Exchange 美国证券交易所 esX)"_xf  
amortization 摊销 AX
PMnbUS  
amount due from banks 存放银行同业的款项 4<gb36)|4  
amount due from banks abroad 存放海外银行同业的款项 ,R2U`EO;  
amount due from holding companies 控股公司欠款 +?dl
`!rE  
amount due from local banks 存放本港银行同业的款项 te,[f  
amount due to banks 银行同业的存款 Nd@~>&F  
amount due to banks abroad 海外银行同业的存款 z~{&}Em ~  
amount due to holding companies 控股公司存款 h@ )  
amount due to local banks 本港银行同业的存款 y7)(LQRE {  
amount due to outport banks 外埠银行同业的存款 Fmr}o(q1  
amount for note issue 发行纸币的款额 =1.9/hW  
amount of bond 担保契据的款额 VIJ<``9[  
amount of consideration 代价款额 k{I01  
amount of contribution 供款数额 @~ETj26U'  
amount of indebtedness 负债款额 (Pbg[AY  
amount of principal of the loan 贷款本金额 {d<;BLA  
amount of rates chargeable 应征差饷数额 yuhnYR\`m  
amount of share capital 股本额 5ZY<JA3  
amount of sums assured 承保款额 3W_PE+:Kr  
amount of variation 变动幅度 $I9qgDJ)  
amount of vote 拨款数额 `bjizS'^  
amount payable 应付款额 UVQ7L9%?f  
amount receivable 应收款额 _zWfI.o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [7FItlF%I  
analysis 分析 .iD*>M:W  
ancillary risk 附属风险 p< "3&HA  
annual account 周年帐目；周年帐目报表；年度决算；年结 6CbxuzYer  
annual accounting date 年结日期 U}k9 Py  
annual allowance 每年免税额；年积金；年度津贴；年津 CQh,~  
annual balance 年度余额 $%R$G`.KM  
annual disposable income 每年可动用收入 /FP5`:PfL  
annual estimates 周年预算 26vp1  
annual fee 年费 rl2&^N  
annual general meeting 周年大会 r.ZF_^y}+  
annual growth rate 年增率；每年增长率 NKb1LbnZ*y  
annual long-term supplement 长期个案每年补助金 0&_UH}10  
annual pensionable emolument 可供计算退休金的年薪 qMt++*Ls  
annual report 年报 9o*,P,j'}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #n0Y6Pr  
annual return 周年报表；周年申报表；每年报税表格 l 'DsZ9y@2  
Annual Return Rules 《周年报表规则》 91>
fqe  
annual review of consumer prices 每年消费物价回顾 _BdE< !r  
annual roll-forward basis 逐年延展方式 VA*
y|Q6  
annual salary 年薪 n_ lo`  
annual statement 年度报表；年度决算表 z4M9M7)"  
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 ABE@n%|`  
annuitant 年金受益人 W"^wnGa@a  
annuity 年金 t58e(dgi  
annuity contract 年金合约 Mj[f~  
annuity on human life 人寿年金 Wjhvxk  
antecedent debt 先前的债项 < -W*$?^  
ante-dated cheque 倒填日期支票 e@:sR  
anticipated expenditure 预期开支 tyaA\F57  
anticipated net profit 预期纯利 iY"l
}.7)  
anticipated revenue 预期收入 ;q N+^;,2  
anti-inflation measure 反通货膨胀措施 `;%]'F0`  
anti-inflationary stance 反通货膨胀立场 )jrV#/m9  
apparent deficit 表面赤字 Za
NQpH.  
apparent financial solvency 表面偿债能力 2^8%>,  
apparent partner 表面合伙人 E4m`  
application for personal assessment 个人入息课税申请书 jck}" N  
application of fund 资金应用 K2%w0ohC  
application to release as liquidator and to destruct the books of accounts and documents a5
a($D  
申请免除清盘人职务及毁灭帐簿与文件 #9K-7je;j  
appointed actuary 委任精算师 Sb~MQ_  
appointed auditor 委任核数师；委任审计师 RV@*c4KvO+  
appointed trustee 委任的受托人 @E:,lA  
appointer 委任人 8\:NMP8W\  
apportioned pro rata 按比例分摊 (?nCyHC%g  
apportionment 分配；分摊 kbM3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y!!2WHvE  
apportionment formula 分摊方程式 y+7w,m2  
apportionment of estate duty 遗产税的分摊 Q7W>qe%4  
appraisal 估价；评估 B^g ?=|{  
appreciable growth 可观增长 r Tz$^a}/  
appreciable impact 显着影响 w*R$o
 
appreciable increase 可观增长 B(M6@1m_  
appreciation 增值；升值 h:9Zt
0,  
appreciation against other currencies 相对其他货币升值 g)-bW+]q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 JQ"U4GVp  
appreciation tax 增值税 !"Oh36  
appropriation 拨款；拨用；拨付 _4g.j  
appropriation account 拨款帐目 '3uVkp 6tF  
Appropriation Bill 拨款法案 ght$9>'n  
appropriation-in-aid system 补助拨款办法 eH{[C*  
approved assets 核准资产 K.0:C`C  
approved basket stock 认可一篮子证券 ~c\e'&sc;  
approved budget 核准预算 x)@G;nZ  
approved charitable donation 认可慈善捐款 p|!  
approved charitable institution 认可慈善机构 9Q"'"b*?z  
approved currency 核准货币；认可货币 r(P(Rj2~  
approved estimates 核准预算 (SvWvm  
approved estimates of expenditure 核准开支预算  P Y  
approved overseas insurer 核准海外保险人 S_Wrw z  
approved overseas trust company 核准海外信托公司 ~;N^g4s  
approved pooled investment fund 核准汇集投资基金 x@m
s  
approved provident fund scheme 认可公积金计划 i*Z"Me  
approved provision 核准拨款 }"|K(hq  
approved redeemable share 核准可赎回股份 Q637N|01  
approved regional stock 认可地区性证券 BBev<  
approved retirement scheme 认可退休金计划 P09;ng67  
approved subordinated loan 核准附属贷款 a*&B`77`|  
arbitrage 套戥；套汇；套利 P(f0R8BE  
arbitrageur 套戥者；套汇者 V{!J-nO  
arbitrary amount 临时款项 e7sp =I,  
arrangement 措施；安排；协定 `9BROZnq  
arrears 欠款 +8R
gF   
arrears of pay 欠付薪酬 ):[7E(F=  
arrears of revenue 逾期未收税款；逾期未收的帐项 fSokm4]vg  
articles of association 组织章程；组织细则；组织章程细则 E4M@WNPx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0"pAN[=K@  
ascertainment of profit 确定利润 ci?qT
,&  
"Asia Clear" “亚洲结算系统” r2,.abo  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~ Q.7VDz  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *Qg_F6y  
Asian Development Fund [ADF] 亚洲发展基金 zo4qG+>o  
Asian dollar bond 亚洲美元债券 A\HxDIU  
Asian dollar market 亚洲美元市场 PoxK{Y  
Asian dollar rate 亚洲美元利率 \nPEyw,U  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6G[4rD&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 sT}.v*  
asked price 沽盘；喊价；索价；卖方报价 M`,)wi  
assessable income 应评税入息 o!kbK#k  
assessable loss 应评税亏损 +%ee8|\  
assessable profit 应评税利润 e&&53?  
assessable value 应评税值 w5Y04J  
assessed profit 估定利润 cj$[E]B3V*  
assessed value 经评估价值 a,k>Q`  
assessment 评税；评定；估价；评税单 v|dBSX9k0  
assessment number 评税编号；估价编号 x|pg"v&[  
assessment of additional tax 补加税评税 H9YW  
assessment of performance 业绩评估；实绩评价 A#EDkU,  
Assessor 评税主任 t gI{`jS%  
asset price bubbles 资产价格泡沫 snobT Q  
asset-backed securities 具资产保证的证券 ]:XoRyIZ1[  
assets accretion 资产增值 &,{fw@#)_  
assets and liabilities 资产与负债 |)(VsVG&  
assets betterment statement 资产递增表；资产改进表 1v.c 6~  
assets lending 实物放款；有抵押贷款 bk;?9%TW  
assets of the company passing on the death 死者去世时转移的公司资产 "_-Po^u=r  
assets pledged as security for liabilities 用作负债抵押的资产 I|
gB@|_~  
assets portfolio 资产投资组合 ~*z% e*EL  
assets price 资产价格 bDL,S?@  
assets quality 资产质素 c;Pe/d  
assets realization 资产变现 ZX9TYN  
assets refinancing arrangement 资产再集资安排 p<2L.\6"  
assets securitization 资产证券化 49GkPy#]L=  
assets situated outside Hong Kong 在香港以外地方的资产 D$ dfNiCH  
assets stripping 削减资产；拆卖资产 6jE|  
assets value 资产值 K1 EynU I  
assignee 承让人 }B\a<0L/  
assignment 转让；转让书；转让契 YIoQL}pX  
assignment of interest 权益转让 j*
so9M6|c  
assignment of letters patent and trade mark 专利证书及商标转让 3x{t(  
assignment of property 物业转让；物业转让书 X[]m _@v  
assignment right 转让权 V58wU:li  
assignor 转让人 FGigbtj`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 %b&".mN  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 EMwS1~3dD  
associate member 附属会员 [$0p+1  
associated body corporate 相联法人团体 U}yW<#$+  
associated company 相联公司；联属公司 re/@D@%  
associated corporation 相联法团 Uc7mOa}4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] PRu 6xsyA  
公认会计师公会〔英国〕 ^Cu\VV  
Association of Futures Exchange Brokers 香港期货经纪协会 <"{qk2LS1  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 60P#,o@G  
association of underwriters 承保人组织 XG{{ 2f  
assumption of control 接管 I4/8 _)b^  
assurance 担保；保险；转易；转易书 +T|JK7  
assurance of interest 权益的转易 mHV%I@`Y6  
at 19XX price 按一九ＸＸ年价格计算 R;s?$;I  
at a discount 按赔价计算；按贴水价格计算；打折扣 `eE&5.  
at a premium 按溢价计算；按升水价格计算 bLlKe50  
at call 通知付款；按通知 ;&<{ey  
at constant market price 按固定市价计算 !\nBh  
at constant price 按固定价格计算 z:8eEq3w  
at cost 按成本计算 FQu8vwV6>  
at current market price 按当时市价计算；按现时市价计算 zKw`Md  
at current price 按当时价格计算；按现时价格计算 O@u?h9?cf>  
at factor cost 按要素成本计算；按生产要素成本计算 j
F ^~p9z  
at money-of-the-day price 按付款当日价格计算 ~zHjMo2  
at or better 按指定或较佳价位〔买卖指令〕 EN$2,qf  
at par 按面值计算；平价 Lm*e5JnV  
at sight 见票即付 <;vbsksZeH  
at the close 按收市盘 JJP08oP  
at the opening 按开市盘 ]RPs|R?  
attestation 见证；见证条款 o<|cA5f\  
at-the-money option 平价期权 YLqGRE`W  
attorney 受权人；受托代表人 1C<uz29  
attornment 新拥有人承认书 _,p/l&<  
attributable profit 可归属利润 g[1gF&  
attributable share value 可归属股份价值 S=5<^o^h3  
Auckland Stock Exchange 奥克兰证券交易所 S{]x  
auction 拍卖 /xsF90c\h  
auctioneer 拍卖商 d74d/l1*{  
audit 审计；核数 (}{G`N>.{  
Audit Commission 审计署 j/R[<47  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] DK$X2B"cV  
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〕 &M46&^Jho  
audit review 帐目审查 (KFCs^x7wG  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a][f  
audited account 审计帐目；经审计的帐目 \]</w5 Pi,  
audited annual account 经审计的周年帐目  'C`U"I  
audited balance sheet 经审计的资产负债表 }p}[j t  
auditor 核数师；核数主任；审计师 _"E%xM*r  
auditor's certificate 核数师证明书；审计师证明书 G/b^|;41  
auditor's report 核数师报告；审计师报告 wP6Fl L  
Aussie bond 澳元债券 p2ogn}`  
austerity budget 紧缩预算 K~AR*1??[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _y),J'W^3u  
Australia All Ordinaries Index 澳洲所有普通股票指数 0xxg|;h.,g  
Australian Dollar [AUD] 澳元 Cbg!:Cws  
Australian Options Market 澳大利亚期权市场 K?[q%W]%  
Australian Securities Commission 澳洲证券事务监察委员会 V}J)\VZ2#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 /RNIIY~w  
Australian Stock Exchange 澳大利亚证券交易所 D>HOn^   
Austrian Schilling [ATS] 奥地利先令 695V3R 7  
authentication 认证；鉴证 gnFr}L&j  
authority to purchase 委托购买证；委购书 qAAX;N  
authorization 认可；核准；授权；授权书 kqM045W7  
authorization by direction 指示授权 |uX,5Q#6  
authorization by instruction 指令授权 >[9J?H  
authorization by warrant 令状授权 ABQa 3{v  
authorization of unit trust 单位信托的认可 43|XSyS  
authorized agent 指定代理人 +aJ>rR  
authorized capital 法定资本 F<L EQ7T  
authorized clerk 出市员 V,mw[Hw  
authorized dealer 认可交易商 f({Ei`|  
authorized financial institution 认可财务机构 Hw7;;HK 7  
authorized fund 认可基金 q#T/  
authorized fund house 获授权的基金公司；认可基金公司 QIB\AAclO  
authorized institution 认可机构 qCljo5Tq'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 E8pB;\Z(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 n2]/v{E;/  
authorized insurer 获授权保险人；获认可承保人 vK9E   
authorized investment 特准投资项目 Jl5c [F  
authorized person 获授权人 M!/Cknm  
authorized representative 获授权代表 N"" BCh"  
authorized share capital 法定股本 n&"B0ycF  
automated quotation system 自动报价系统 +wEac g>>E  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -n=^U  
自动交易系统〔香港期货交易所有限公司〕 Jll-`b 1  
automatic adjustment mechanism 自动调整机制 ^5H >pat  
automatic adjustment system 自动调整系统 $ {O#  
Automatic Clearing House 自动票据交换所 F$ #U5}Q  
automatic exchange rates accumulation system 自动化汇率累集系统 jBgP$g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 O_ChxX0KP  
automatic teller machine [ATM] 自动柜员机 )+[ gd/<C.  
autopay 自动转帐 L\@I*QP  
available assets 可用资产 [3(74  
available fiscal reserve 现存财政储备 LS7, a|  
available profit 可用利润 kS_(wpA  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 oXb;w@:  
average 平均；平均数；海损 "t(p&;d  
average basic salary 平均基本薪金 # WAZ9,t  
average consumer expenditure 平均消费开支；一般消费开支 [<%H>S1  
average cost 平均成本 G&i!Hs  
average cost of land production 增辟土地平均成本 g]4(g<:O  
average daily turnover 平均每日成交额 ;A]@4
*q  
average daily wage rate 平均每日工资率 OW3sS+y  
average expenditure pattern 平均开支模式 4kBaB  
average growth rate 平均增长率 Y0x%sz5  
average net fixed assets 固定资产平均净值 +z9Q-d%O  
average of relatives 相对价格平均数 TygW0b 1  
average price 平均价格 }s(N6a&(  
average propensity to consume 平均消费倾向；一般消费倾向 E^vJ@O  
average propensity to save 平均储蓄倾向；一般储蓄倾向 JT3-AAi[Z  
average rate 平均率 )L#i%)+  
average revenue 平均收入；平均收益 +
89*)pk   
average stock 平均库存；平均存货 q(`/Vo4g(  
average yearly rent 平均年租 g/P+ZXJ  
avoidance of double taxation 避免双重课税 \Ta"}TF8  
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 Dey<OE&  
]Q>.HH  
给你加分了