一些有用的会计术语(也不知道发的地方对不对)A

A: Q7W>qe%4  
A share Ａ股；甲类股份 h@a+NE8  
abatement of tax 减税；减扣免税额 8#vc(04(  
ABN AMRO Bank N.V. 荷兰银行 / X1 x  
above-the-line expenditure 线上项目支出；经常预算支出 _a1x\,R|DB  
above-the-line receipt 线上项目收入；经常预算收入 )"pF R4  
ABSA Asia Limited 南非联合亚洲有限公司 uu`G 2[t  
absolute change 绝对数值变更 S~|T4q(  
absolute expenditure 实际开支 @')[
FEdW  
absolute guideline figure 绝对准则数字 9-MUX^?u  
absolute interest 绝对权益 7hsGua  
absolute order of discharge 绝对破产解除令 jy'13G/
b\  
absolute profit margin 绝对利润幅度 z[Xd%mhjO  
absolute value 实值；绝对值 P#AW\d^"B  
absolutely vested interest 绝对既得权益 TqnTS0fx  
absorbed cost 已吸收成本；已分摊成本 /~3r;M  
absorption 吸收；分摊；合并 H)n9O/u  
absorption rate 吸收率；摊配率；分摊率 aA,!<^&}  
ACB Finance Limited 亚洲商业财务有限公司 K.0:C`C  
acceptable form of reciprocity 合理的互惠条件 Hw4%uS==V  
acceptable rate 适当利率；适当汇率 1YH+d0UGn  
acceptance agreement 承兑协议 MG.` r{5  
acceptance for honour 参加承兑 Hro-d1J7  
acceptor 承兑人；接受人；受票人 Dd\jHF>u  
acceptor for honour 参加承兑人 R rda# h^  
accident insurance 意外保险 rW=Z>1  
Accident Insurance Association of Hong Kong 香港意外保险公会 AJ=qna  
accident insurance scheme 意外保险计划 EVGt 5z  
accident year basis 意外年度基准
+llR204  
accommodation 通融；贷款 !jTcsN%  
accommodation bill 通融票据；空头票据 Y=Kc'x[,Zj  
accommodation party 汇票代发人 "men  
account balance 帐户余额；帐户结余 ga`3 (  
account book 帐簿 J@u;H$@/y  
account collected in advance 预收款项 %\:[ o  
account current book 往来帐簿 V;v8=1t!  
account of after-acquired property 事后取得的财产报告 R~PA1wDZ  
account of defaulter 拖欠帐目 #)nSr  
account payable 应付帐款 aeD;5VV  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sfNE68I2  
account receivable 应收帐款 !4X f~P  
account receivable report 应收帐款报表 I"ok&^t^}  
account statement 结单；帐单；会计财务报表 f.9SB  
account title 帐户名称；会计科目 p9x(D/YP0  
accountant's report 会计师报告 5rU[Tir  
Accountant's Report Rules 会计师报告规则 OOo3G~2r  
accounting and auditing procedure 会计与审计程序；会计与核数程序 k=jk`c{<[  
Accounting Arrangements 《会计安排》 X"fb;sGT  
accounting basis 会计基础 5;YMqUkw  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ck)*&  
Accounting Circular 《会计通告》 s6
@DGSJ  
accounting class 会计类别 ATK_DEAu  
accounting date 记帐日期；会计结算日期 6}FP  
accounting for money 款项核算 Jt}Bpg!J  
Accounting Officer 会计主任 85LAY
aw  
accounting period 会计报告期；会计期  z62;cv  
accounting policy 会计政策；会计方针 j3{D^|0bP  
accounting practice 会计惯例 yjF1}SQ  
accounting principle 会计准则 GJ_7h_4  
accounting record 会计记录 QD0"rxZJ  
accounting report 会计报告 ?M\{&mlF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *=V~YF:Qb  
Accounting Society of China 中国会计学会 # mV{#B=  
accounting statement 会计报表 9[.8cg*  
accounting system 会计制度；会计系统 >LOjV0K/  
accounting transaction 会计事项；帐务交易 N/MUwx;P  
accounting treatment 会计处理 mjW8Q\D  
accounting year 会计年度 aWR}R>E  
accretion 增值；添加 6G[4rD&  
accrual 应计项目；应累算数目 *GL/aEI<$  
accrual basis 应计制；权责发生制 ~T1XLu  
accrual basis accounting 应计制会计；权责发生制会计 M`,)wi  
accrue 应累算；应计 OCBgR4I  
accrued benefit 应累算利益 JzQ)jdvp  
accrued charges 应计费用 uM_wjP  
accrued cumulative preference share dividend 应累算的累积优先股股息 @`q:IIgW  
accrued expenses 应累算费用 h4T5+~rw  
accrued interest payable 应付利息；应计未付利息 lPw%ErG  
accrued interest receivable 应收利息；应计未收利息 u>2 l7PA|  
accrued right 累算权益 3h$6t7=C  
accruing profit 应累算的利润 < HVl(O  
accumulated fiscal reserve 累积财政储备 ]~'5\58sP  
accumulated profit 累积利润；滚存溢利 E87Ww,z8  
accumulated reserve 累积储备 tMf}   
accumulation of surplus income 累积收益盈余 3=aQG'B  
acquired assets 既得资产 MygfT[_  
acquisition 收购；购置；取得 jI
C_[  
acquisition cost 购置成本 {>hC~L?
6
 
acquisition expenses 购置费用 W3MJr&p  
acquisition of 100% interest 收购全部股权 xMTKf+7  
acquisition of control 取得控制权 >7jbgHB  
acquisition of fixed assets 购置固定资产 r]:(Vk]|F  
acquisition of shell “买壳” \hDlTp}  
acquisition price 收购价 H4:`6 PSL  
act of God 天灾 |}=acc/  
acting partner 执事合伙人 _Xk.p_uh  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -?V-*jI  
active partner 积极参与的合伙人 5Co  
active trading 交投活跃 H[,i{dD  
actual circulation 实际流通 f4 P8Oz  
actual cost 实际成本 I|
gB@|_~  
actual expenditure 实际开支；实际支出 &$`P,i 1)  
actual income 实际入息；实际收入；实际收益 F\KjEl0  
actual market 现货市场 bDL,S?@  
actual price 现货价；实际价格 aX)I3^ar  
actual profit 实际利润 ,JAx ?Xb  
actual quotation 实盘；实际价位；实际报价 6-$jkto  
actual year basis 按实际年度计算 pwL;A3$|  
actuals 实货 <
$J>9k  
actuarial investigation 精算调查 49GkPy#]L=  
actuarial principle 精算原则 {.C!i{|  
actuarial report 精算师报告 JTSlWq4  
Actuarial Society of Hong Kong 香港精算学会 RP[{4Q8  
actuarial valuation 精算师估值 le/,R@]B9  
actuary 精算师 ,(qRc(Ho  
ad referendum agreement 暂定协议；有待覆核的协定 9g'LkP  
ad valorem duty 从价税；按值征税 .HS"}A T  
ad valorem duty system 从价税制 BJ$9vbhZN  
ad valorem fee 从价费 {< )1q ;  
ad valorem tariff 从价关税 >3_jWFq  
additional allowance 额外免税额 [ 9 {*94M  
additional amount for unexpired risk 未过期风险的额外款额 I,>-tGK  
additional assessable profit 补加应评税利润 e:fy#,HEj{  
additional assessment 补加评税 8xMEe:}V  
additional commitment 额外承担 SUC
Mb8  
additional commitment vote 额外承担拨款 \<JSkr[h!"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >s>1[W@*  
additional dependent parent allowance 供养父母额外免税额 $PTP/^  
additional provision 额外拨款 m0
ER@BXRn  
additional stamp duty 附加印花税 {o_X`rgrL  
additional tax 补加税罚款；补加税款 _=_Px@<Q  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,k )w6)  
adjudged bankrupt 被裁定破产 U}yW<#$+  
adjudicated bankrupt 裁定破产人 T!+5[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 b6nsg|&#  
adjudication of bankruptcy 裁定破产；宣告破产 H?<N.Dq  
adjudication of insolvency 裁定无力偿还债务 C'\- @/  
adjusted actual 经调整的实数；调整后的实数 k1w_[w[  
adjusted current assets 经调整的流动资产；调整后的流动资产 6& e3Nt  
adjusted figure 经调整的数字；调整后的数额 i2E)P x  
adjusted liabilities 经调整的负债；调整后的负债 ehzM)uK  
adjusted loss 经调整的亏损；调整后的亏损 60P#,o@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 ]R h#g5X  
adjusted profit 经调整的利润；调整后的利润 |=Eo?Q_  
adjusted surplus 经调整的盈余额；调整后的盈余额 (G zb  
adjusted value 经调整的价值；调整后的价值 "6MVvpy"  
adjustment 调整；修订；理算〔保险〕 QdT}wkX  
adjustment centre 调剂中心 z>58dA@f  
adjustment lag 调整过程的时间差距；调整时差 N60rgSzI  
adjustment mechanism 调整机制 _4"mAPt  
adjustment of loss 亏损调整 }Lc-7[/  
adjustment process 调整过程；调整程序 nzd2zY
>V  
adjustment range 调整幅度 Wk~WOzr}^  
administered exchange rate 受管制汇率 0h#lJS*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 UK595n;P  
administration expenses 行政费用 _"?.!  
administration fee 手续费；行政费 %<k2#6K  
administration in bankruptcy 破产管理 Gw>^[dmt!  
administration order 遗产管理令 FQu8vwV6>  
administrator 管理人；遗产管理人 )Xk0VDNp$/  
administrator of the estate 遗产管理人 t2/#&J]  
admission of debt 债项承认书 6IBgt!=,  
admission of proof 接纳债权证明 Yw4n-0g  
advance 放贷款项；垫付款项；预支款项；预付款项 $7O}S.x  
advance account 暂支帐目；预付款帐户 t[ubn+  
advance compensation 预付补偿金 tNO-e|~'  
advance from shareholder 股东垫款 HJLu'KY}  
advance pending reimbursement 预支以待日后付还 M2PAy! J  
advanced economy 先进经济体系 `NCwK6/i  
advancement 预付；预付财产  CJ1 7n  
advances warrant 垫款令 fsJ9bQm/  
advancing 贷出 U{7w#>V .  
adverse balance 逆差 ~HTmO;HNf"  
adverse exchange 逆汇 xf<at->  
advertisement addressed to shareholders 在报章刊登的致股东通告 mw_~*Nc'9  
advice for collection 托收通知书 tjIl-IQ  
advice of drawing 提款通知书；汇票通知书 a|%J=k>>  
advice of payment 付款通知 9>l*lCA  
Advisory Committee [Securities and Futures Commission] Ov5"  
谘询委员会〔证券及期货事务监察委员会〕 w`4=_J=GO  
Advisory Committee on Diversification 经济多元化谘询委员会 ^V?<K.F  
affidavit 誓章；遗产申报誓章 ^8 zR  
affidavit of no receipt 述明无收款的誓章 rf $QxJ  
affiliate 联号；联营公司；附属公司 o)Iff)m$  
affiliated company 附属公司；联号；联营公司 $;
1#To  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  3,p]/Z_  
affordability 负担能力 Rn}l6kbM  
African Development Bank [AfDB] 非洲开发银行 gp5_Z-me  
after-acquired property 事后取得的财产 *,e:]!*  
after-hours dealing 市后交易 ]JCv
yz H  
after-tax profit 税后盈利；税后利润；税后溢利 zz+$=(T:M  
agency agreement 代理协议 QqFR\6  
agency expenses 代理机构的开支 (\\eo  
agency fee 代理费 r
[2ILe  
Agency Law 《代理法》 }Ga\wV  
agent 代理人；承销人 ?3nR  
agent of company 公司代理人 CnpV:>V=  
agent's fee 代理人费；经纪费 *!q1Kr6r  
aggregate 总计；总数；总体数字 C`$n[kCJ  
aggregate amount 总款额；总额 l n{e1':$"  
aggregate assets and liabilities 总体资产与负债 T=iJGRctB  
aggregate at constant price 按固定价格计算的总体数字 Id_2PkIN$~  
aggregate demand 总需求
r"
C  
aggregate gross position 总持仓量 SQ44  
aggregate limit 总限额 ^Y=\#-Dd  
aggregate of salaries tax 合计薪俸税 k3u"A_"c  
aggregate performance 总体表现；总体业绩 F20E_2;@@  
aggregate supply 总体供应 [<2<Y  
aggregate surplus 总盈余 P^A!.}d  
aggregate total 整体总额 {9?
JjA  
aggregate value 总值；合计价值 uD}2<$PP  
aggregated basis 合计基准 W}m)cn3@  
aggregated net chargeable income 合计应课税入息实额 iL7DRQ1  
aggregation 合并计算；合计；总和 R9'b-5q  
aggregation of incomes of husband and wife 夫妇入息合并计算 Jy)KqdkX+  
aggregation of property 财产的总和 OBMTgZHxv  
agio 差价；贴水 kO,zZF&  
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》 V}J)\VZ2#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment w1hPc!I  
《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》 kw#;w=\>R{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment D>HOn^   
《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》 y+X2Pl  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment M.x=<:upp  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 gnFr}L&j  
agreement for a settlement 授产协议 N/Z2hn/m  
agreement for assignment 转让协议 YUx.BZf7  
agreement for sale 售卖协议；买卖协议 419x+3>}  
agreement for sale and purchase 买卖协议 W }8'Pf  
agreement for the payment of interest 支付利息协议 qlb- jL  
agreement for the repayment of money 还款协议 4.Q} 1%ZN  
agreement of reinsurance 再保险协议 a2dnbfSWa[  
Agricultural Bank of China 中国农业银行 )[PtaPWeT  
air passenger departure tax 飞机乘客离境税 =8t]\Y?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +aJ>rR  
airport tax 机场税 x.f]1S7h[  
alcohol duty 酒精税 fI{ESXU  
alienation 让与；让渡；转让 tasIDoo+!J  
alimony 生活费；赡养费 Gf,`  
All Ordinaries Index [AOI] 所有普通股指数 ,24p%KJ*X  
all risks 全险；综合险 }@;ep&b*  
All Sales Record for Stock Market 《股票市场成交报告》 UELy"z R  
Allied Capital Resources Limited 新联财务有限公司 x,rlrxI  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >64P6P;S  
allocation letter 拨款信件 Q~OxH'>>(  
allocation of fund 分配款项；预留款项 qCljo5Tq'  
allocation of profit 利润分配；溢利分配 U@HK+C"M|  
allocation warrant 拨款令 G`n_YH084  
allotment 分配；配股 <L"GqNuRQ  
allotment notice 股份配售通知；配股通知 v{
(^1cX  
allotment of shares 股份分配 7uKNd *%  
allowable 可获宽免；免税的 { &"CH]r  
allowable business loss 可扣除的营业亏损 X#*JWQO=  
allowable expenses 可扣税的支出 U>cV|  
allowance 免税额；津贴；备抵；准备金 \
!k1a^ZP  
allowance for debts 债项的免税额 d/ARm-D  
allowance for depreciation by wear and tear 耗损折旧免税额 {>R:vH8  
allowance for funeral expenses 殡殓费的免税额 &X|#R1\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e7m*rh%5>  
allowance for repairs and outgoings 修葺及支出方面的免税额 JTr vnA  
allowance to debtor 给债务人的津贴 SSPHhAeH8  
alteration of capital 资本更改 nSW=LjrO~<  
alternate trustee 候补受托人 eCqHvMp  
amalgamation 合并 XiL~TCkx4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F$ #U5}Q  
ambit of charges 征税范围；收费范围 luo  
amended valuation 经修订的估值 '^No)n\`  
American Commodities Exchange 美国商品交易所 ]~aF2LJ_q  
American Express Bank Limited 美国运通银行 8vMG5
#U[  
American Stock Exchange 美国证券交易所 -*$HddD  
amortization 摊销 L\@I*QP  
amount due from banks 存放银行同业的款项 UJM1VAJ0  
amount due from banks abroad 存放海外银行同业的款项 V8rx#H~  
amount due from holding companies 控股公司欠款 LS7, a|  
amount due from local banks 存放本港银行同业的款项 n\xX},  
amount due to banks 银行同业的存款 Ove<mFI\  
amount due to banks abroad 海外银行同业的存款 $})g?Q  
amount due to holding companies 控股公司存款 r[BVvX/,F  
amount due to local banks 本港银行同业的存款 l8I /0`_  
amount due to outport banks 外埠银行同业的存款 swK-/$#  
amount for note issue 发行纸币的款额 F({HP)9b  
amount of bond 担保契据的款额 Fh`~`eog  
amount of consideration 代价款额 /W>iJfx  
amount of contribution 供款数额 }% `.h"  
amount of indebtedness 负债款额 #~7ip\Uf[  
amount of principal of the loan 贷款本金额 Bwa'`+bC  
amount of rates chargeable 应征差饷数额 KVn []@#  
amount of share capital 股本额 YL]Z<%aKt  
amount of sums assured 承保款额 |G?htZF  
amount of variation 变动幅度 Y8m1M-#w  
amount of vote 拨款数额 Y~L2  
amount payable 应付款额 @6wFst\t  
amount receivable 应收款额 g;2?F[8Th  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -o!$tI&  
analysis 分析 |N%fMPKa  
ancillary risk 附属风险 In18_bc  
annual account 周年帐目；周年帐目报表；年度决算；年结 hWD;jR  
annual accounting date 年结日期 IFF92VD&  
annual allowance 每年免税额；年积金；年度津贴；年津 6^eV"&+@  
annual balance 年度余额 77\]B  
annual disposable income 每年可动用收入 8,C*4y~  
annual estimates 周年预算 y~q8pH1  
annual fee 年费 lu<xv  
annual general meeting 周年大会 0`X]o'RxS  
annual growth rate 年增率；每年增长率 $,,op(  
annual long-term supplement 长期个案每年补助金 Jtr"NS?a]  
annual pensionable emolument 可供计算退休金的年薪 ~/98Id}v  
annual report 年报 L3@82yPo!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /J=v]<87a  
annual return 周年报表；周年申报表；每年报税表格 RxI(:i?  
Annual Return Rules 《周年报表规则》 v^#~98g]  
annual review of consumer prices 每年消费物价回顾 j`~Ms>  
annual roll-forward basis 逐年延展方式 wE?'Cl  
annual salary 年薪 KwPOO{4]g  
annual statement 年度报表；年度决算表 B"!l2  
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 aX5 z&r:{  
annuitant 年金受益人 5]AC*2(  
annuity 年金 #vti+A~n,4  
annuity contract 年金合约 %= fHu+  
annuity on human life 人寿年金 yXHUJgjl/  
antecedent debt 先前的债项 KY51rw.  
ante-dated cheque 倒填日期支票 [n \2
  
anticipated expenditure 预期开支 xa<UM5eI  
anticipated net profit 预期纯利 n)^i/ nXb'  
anticipated revenue 预期收入 [8T^@YN  
anti-inflation measure 反通货膨胀措施 :9QZPsL  
anti-inflationary stance 反通货膨胀立场 2zs73:z  
apparent deficit 表面赤字 1Cgso`  
apparent financial solvency 表面偿债能力 v^d]~!h  
apparent partner 表面合伙人 1Cv-  
application for personal assessment 个人入息课税申请书 W g02 A\  
application of fund 资金应用 OmIg<v0\;  
application to release as liquidator and to destruct the books of accounts and documents 6]W=nAD  
申请免除清盘人职务及毁灭帐簿与文件 BYVY)<v/  
appointed actuary 委任精算师 q,93nhs "  
appointed auditor 委任核数师；委任审计师 *X+79vG:  
appointed trustee 委任的受托人 }a/x._[s  
appointer 委任人 J&.{7YF  
apportioned pro rata 按比例分摊 PIdikA  
apportionment 分配；分摊 " @v <Bk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p<,*3huj  
apportionment formula 分摊方程式 M$/|)U'W  
apportionment of estate duty 遗产税的分摊 ^j31S*f&:  
appraisal 估价；评估 +^=8ge}  
appreciable growth 可观增长 56zL"TF`  
appreciable impact 显着影响  UA48Ug  
appreciable increase 可观增长 B?'#4J  
appreciation 增值；升值 =;2%a(  
appreciation against other currencies 相对其他货币升值 MP_ ~<Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;C3US)j  
appreciation tax 增值税 VGpWg rmHk  
appropriation 拨款；拨用；拨付 O(D~_O.  
appropriation account 拨款帐目 i}.&0Fp  
Appropriation Bill 拨款法案 lT&eJO~?5  
appropriation-in-aid system 补助拨款办法 uRZZxZ  
approved assets 核准资产 _kU:Z  
approved basket stock 认可一篮子证券 }\\KYyjY  
approved budget 核准预算 _'{_gei_P  
approved charitable donation 认可慈善捐款 amOnqH-(  
approved charitable institution 认可慈善机构 :,'wVS8"]  
approved currency 核准货币；认可货币 BG6B:  
approved estimates 核准预算 OY;*zk  
approved estimates of expenditure 核准开支预算 Gd-'Z_b  
approved overseas insurer 核准海外保险人 ~Y|*`C_)  
approved overseas trust company 核准海外信托公司 @mw5~+  
approved pooled investment fund 核准汇集投资基金 k <=//r  
approved provident fund scheme 认可公积金计划 ca7=V/i_a{  
approved provision 核准拨款 k1{K*O$e  
approved redeemable share 核准可赎回股份 wt!nMQ  
approved regional stock 认可地区性证券 /s@oZ{h  
approved retirement scheme 认可退休金计划 VyzS^AHK  
approved subordinated loan 核准附属贷款 e4HA7=z  
arbitrage 套戥；套汇；套利 ew#B[[  
arbitrageur 套戥者；套汇者 8<8:+M}  
arbitrary amount 临时款项 pTPi@SBaP{  
arrangement 措施；安排；协定 lI*o@wQg  
arrears 欠款 = \'}g?  
arrears of pay 欠付薪酬 n `&/D  
arrears of revenue 逾期未收税款；逾期未收的帐项 ==3dEJS  
articles of association 组织章程；组织细则；组织章程细则 YKH\rN6X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Qd
L`|  
ascertainment of profit 确定利润 o0ifp=V y  
"Asia Clear" “亚洲结算系统” ADDSCY=,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 gkES5Q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ="Ho%*@6  
Asian Development Fund [ADF] 亚洲发展基金 *AO,
^R&e.  
Asian dollar bond 亚洲美元债券 kYG/@7f/  
Asian dollar market 亚洲美元市场 QP
x_-  
Asian dollar rate 亚洲美元利率 Pv_Jm  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9N@W\DT  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,z;cbsV-{  
asked price 沽盘；喊价；索价；卖方报价 ]P.'>4  
assessable income 应评税入息 :=u?Fqqws  
assessable loss 应评税亏损 `j,Yb]~s79  
assessable profit 应评税利润 x3 q]I8q  
assessable value 应评税值 ^@3sT,M,S  
assessed profit 估定利润 sz:g,}~h  
assessed value 经评估价值 fVF2-Rh=  
assessment 评税；评定；估价；评税单 n>ULRgiT:o  
assessment number 评税编号；估价编号 WY?[,_4U  
assessment of additional tax 补加税评税 (.D~0a JU  
assessment of performance 业绩评估；实绩评价 Si8p
zd  
Assessor 评税主任 }uJu>'1
[G  
asset price bubbles 资产价格泡沫 . $BUw  
asset-backed securities 具资产保证的证券 Qw-~>d  
assets accretion 资产增值 =]6%G7T  
assets and liabilities 资产与负债 +x0!*3q  
assets betterment statement 资产递增表；资产改进表 L^}_~PO N5  
assets lending 实物放款；有抵押贷款 iII=;:p  
assets of the company passing on the death 死者去世时转移的公司资产 )wC?T  
assets pledged as security for liabilities 用作负债抵押的资产 oB}BU`-l  
assets portfolio 资产投资组合 A#.edVj.g4  
assets price 资产价格 ,K)_OVB  
assets quality 资产质素 w_.F' E  
assets realization 资产变现 mq@6Q\Z+  
assets refinancing arrangement 资产再集资安排 X:HacYqtC  
assets securitization 资产证券化 T ]t'39  
assets situated outside Hong Kong 在香港以外地方的资产 ZA0mz 65  
assets stripping 削减资产；拆卖资产 vHyC;4'  
assets value 资产值 zHA!%>%'  
assignee 承让人 R3x3]]D  
assignment 转让；转让书；转让契 qTdheX/  
assignment of interest 权益转让 TE3lK(f  
assignment of letters patent and trade mark 专利证书及商标转让 d,+Hd2o^X  
assignment of property 物业转让；物业转让书 oI }VV6vO  
assignment right 转让权 ?}wk.gt>  
assignor 转让人 #M9~L[nFS  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 U{2BVqM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 J!c)s!`w  
associate member 附属会员 $xzAv{  
associated body corporate 相联法人团体 #.rdQ,)<  
associated company 相联公司；联属公司 b*a#<K$T_  
associated corporation 相联法团 7m4ao
K  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]

^q{9  
公认会计师公会〔英国〕 );#JL0I  
Association of Futures Exchange Brokers 香港期货经纪协会 EK{Eo9l  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]{3)^axW;  
association of underwriters 承保人组织 .~~nUu+M  
assumption of control 接管 zr-*$1eu  
assurance 担保；保险；转易；转易书 tXNm$Cq.|  
assurance of interest 权益的转易 \UPjf]&  
at 19XX price 按一九ＸＸ年价格计算 Hx"ob_^'7  
at a discount 按赔价计算；按贴水价格计算；打折扣 `=4r+  
at a premium 按溢价计算；按升水价格计算 e>6y%v;  
at call 通知付款；按通知 dBYmiF!+  
at constant market price 按固定市价计算 wjH
zE  
at constant price 按固定价格计算 O#ai)e_uQk  
at cost 按成本计算 xN5)  
at current market price 按当时市价计算；按现时市价计算 `, OG7hg  
at current price 按当时价格计算；按现时价格计算 @5N]ZQ9  
at factor cost 按要素成本计算；按生产要素成本计算 smlpD3?va  
at money-of-the-day price 按付款当日价格计算 BF\XEm?!  
at or better 按指定或较佳价位〔买卖指令〕 )(bW#-  
at par 按面值计算；平价 h;
p>o75O  
at sight 见票即付 <c2E'U)X  
at the close 按收市盘 mk;&yh  
at the opening 按开市盘 4w*Skl=F}  
attestation 见证；见证条款 fz|
cnU  
at-the-money option 平价期权 IHB}`e|  
attorney 受权人；受托代表人 z06r6  
attornment 新拥有人承认书 7I&&bWB  
attributable profit 可归属利润 s2h@~y  
attributable share value 可归属股份价值 J[l7di5  
Auckland Stock Exchange 奥克兰证券交易所 qX/y5F`  
auction 拍卖 v[ .cd*b  
auctioneer 拍卖商 MLXNZd  
audit 审计；核数 GZEc l'h*  
Audit Commission 审计署 ?4+9fE<Q  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] } df
W%{  
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〕 L{X_^  
audit review 帐目审查 ^]H5h]U'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 f86XkECZ;`  
audited account 审计帐目；经审计的帐目 |?!~{-o  
audited annual account 经审计的周年帐目 "Lzi+1  
audited balance sheet 经审计的资产负债表 ^H~h\,;zQ  
auditor 核数师；核数主任；审计师 p*< 0"0  
auditor's certificate 核数师证明书；审计师证明书 9Vg?{v!yn  
auditor's report 核数师报告；审计师报告 ;y,5k?  
Aussie bond 澳元债券 3k\#CiB{  
austerity budget 紧缩预算 g2BHHL;`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 F}F&T  
Australia All Ordinaries Index 澳洲所有普通股票指数 d(\%Os  
Australian Dollar [AUD] 澳元 sZjQ3*<-r  
Australian Options Market 澳大利亚期权市场 G? ]
)o5  
Australian Securities Commission 澳洲证券事务监察委员会 <`.X$r*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o)h_H;  
Australian Stock Exchange 澳大利亚证券交易所 QX!-B  
Austrian Schilling [ATS] 奥地利先令 m,VOx7%n  
authentication 认证；鉴证 =i$Fl{vH  
authority to purchase 委托购买证；委购书 {:Orn%Q  
authorization 认可；核准；授权；授权书 ( Z619w  
authorization by direction 指示授权 }u\])I3  
authorization by instruction 指令授权 1#C4;3i,  
authorization by warrant 令状授权 b,5~b&<h  
authorization of unit trust 单位信托的认可 .8@$\ZRP  
authorized agent 指定代理人 (jnQ -  
authorized capital 法定资本 v_BcTzQ0S  
authorized clerk 出市员 0pK=o"^?@  
authorized dealer 认可交易商 @ju@WY45$^  
authorized financial institution 认可财务机构 rNrxaRQ  
authorized fund 认可基金 RmI]1S_=  
authorized fund house 获授权的基金公司；认可基金公司 <lgYcdJ   
authorized institution 认可机构 u8'Zl8g  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 xqeyD*s  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 02f~En}>6  
authorized insurer 获授权保险人；获认可承保人 4QH3fTv   
authorized investment 特准投资项目 ;!=G   
authorized person 获授权人 ,
$@bE  
authorized representative 获授权代表 .7Dtm<K#  
authorized share capital 法定股本 lsJSYJG&  
automated quotation system 自动报价系统 LzG%Z1`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Z~AO0zUKY  
自动交易系统〔香港期货交易所有限公司〕 &TnS4O  
automatic adjustment mechanism 自动调整机制 S*==aftl(  
automatic adjustment system 自动调整系统 ];VA!++  
Automatic Clearing House 自动票据交换所 Q!o'}nA  
automatic exchange rates accumulation system 自动化汇率累集系统 -C;^3R[ O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z 8S\@I  
automatic teller machine [ATM] 自动柜员机 ?h3Y)5xT  
autopay 自动转帐 9{'N{  
available assets 可用资产 aAZZ8V  
available fiscal reserve 现存财政储备 }{,^@xdyW  
available profit 可用利润 FTX=W
yr  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 &4{KV.  
average 平均；平均数；海损 <Q3oT  
average basic salary 平均基本薪金 RU'=ERYC  
average consumer expenditure 平均消费开支；一般消费开支 ?5+.`L9H  
average cost 平均成本 K`yRr`pW  
average cost of land production 增辟土地平均成本 +Jlay1U&  
average daily turnover 平均每日成交额 6o!!=}'E[  
average daily wage rate 平均每日工资率 p09HL%~R  
average expenditure pattern 平均开支模式 3r<~Q7e  
average growth rate 平均增长率 X@'uy<tI-  
average net fixed assets 固定资产平均净值 (lXGmx8  
average of relatives 相对价格平均数 TCN8a/@z  
average price 平均价格 t=(!\:[D  
average propensity to consume 平均消费倾向；一般消费倾向 cpe+XvBuK  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ZXu>,Jy  
average rate 平均率 e|NG"
<  
average revenue 平均收入；平均收益 L(/e&J@><  
average stock 平均库存；平均存货 /1Qr#OJ(]  
average yearly rent 平均年租 QHDXW1+|^  
avoidance of double taxation 避免双重课税 BTlk Etm  
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 #Z}Rfk(~  
9"@\s$ OBk  
给你加分了