一些有用的会计术语(也不知道发的地方对不对)A

A: <X9T-b"$h  
A share Ａ股；甲类股份 /TG| B Eb  
abatement of tax 减税；减扣免税额  2w;G4  
ABN AMRO Bank N.V. 荷兰银行 +;5Wp$M\  
above-the-line expenditure 线上项目支出；经常预算支出 5D>BV*"  
above-the-line receipt 线上项目收入；经常预算收入 @<%oIE~]F  
ABSA Asia Limited 南非联合亚洲有限公司 3Y=,r!F.h  
absolute change 绝对数值变更 (#lm#?<)  
absolute expenditure 实际开支 >cSi/a,L  
absolute guideline figure 绝对准则数字 $R3.yX=[\  
absolute interest 绝对权益 %!#rrt,F  
absolute order of discharge 绝对破产解除令 =`ywd]\7  
absolute profit margin 绝对利润幅度 3 pHn_R  
absolute value 实值；绝对值 U &f#V=Rg  
absolutely vested interest 绝对既得权益 CJtr0M<U+  
absorbed cost 已吸收成本；已分摊成本 1_XO3P\  
absorption 吸收；分摊；合并 nN!vgn j  
absorption rate 吸收率；摊配率；分摊率 la1D2 lM  
ACB Finance Limited 亚洲商业财务有限公司 <(ubZ  
acceptable form of reciprocity 合理的互惠条件 sd]0Hx[  
acceptable rate 适当利率；适当汇率 {m>~`   
acceptance agreement 承兑协议 /:Rn"0   
acceptance for honour 参加承兑 v^57j:sD  
acceptor 承兑人；接受人；受票人 'G
3+2hah  
acceptor for honour 参加承兑人 KX$qM g1j  
accident insurance 意外保险 j `w;z: G  
Accident Insurance Association of Hong Kong 香港意外保险公会 o4U]lK$  
accident insurance scheme 意外保险计划 0fZ:")&4,  
accident year basis 意外年度基准 Y|Nfwqz  
accommodation 通融；贷款 a'o}u,e5  
accommodation bill 通融票据；空头票据 ,5`."-0}  
accommodation party 汇票代发人 z1)$  
account balance 帐户余额；帐户结余 s n=zh1 A  
account book 帐簿 MJpP!a^Q  
account collected in advance 预收款项 ye56-T  
account current book 往来帐簿 O>kXysMv>  
account of after-acquired property 事后取得的财产报告 :tg@HyY)  
account of defaulter 拖欠帐目 Cw@k.{*7,  
account payable 应付帐款 KLj4LOs  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 CAA tco5  
account receivable 应收帐款 H,01o5J  
account receivable report 应收帐款报表 {.0X[uAf  
account statement 结单；帐单；会计财务报表 pXGK:ceFu  
account title 帐户名称；会计科目 `S uS)RhA)  
accountant's report 会计师报告 BvNl?A@]A  
Accountant's Report Rules 会计师报告规则 v[p/c.p?i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {-:4O\/  
Accounting Arrangements 《会计安排》 YY1{v?[  
accounting basis 会计基础 [w+yQ7P  
accounting by Official Receiver 破产管理署署长呈交的帐目 OYQXi  
Accounting Circular 《会计通告》 ?*(r1grHl  
accounting class 会计类别 ptnMCF  
accounting date 记帐日期；会计结算日期 f]{1ZU%4  
accounting for money 款项核算 /7!_un9  
Accounting Officer 会计主任 >F_qa=t%[  
accounting period 会计报告期；会计期 g>d7%FFn}  
accounting policy 会计政策；会计方针 1oXz[V  
accounting practice 会计惯例 Ew)n~!s  
accounting principle 会计准则 &/z
+A{Hi  
accounting record 会计记录 401/33yBJ  
accounting report 会计报告 60.[t9pk6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y#Sd2h,^X  
Accounting Society of China 中国会计学会 .rD#1)O  
accounting statement 会计报表 q!ulE{ ^  
accounting system 会计制度；会计系统 -k|g04Q?  
accounting transaction 会计事项；帐务交易 wC4AVJJ^>  
accounting treatment 会计处理 G "c&C
 
accounting year 会计年度 VPq5xSc?  
accretion 增值；添加 F}VS)  
accrual 应计项目；应累算数目 dM>j<JC=  
accrual basis 应计制；权责发生制 Cw9@2E'b  
accrual basis accounting 应计制会计；权责发生制会计 Q6e'0EIKC  
accrue 应累算；应计 (25^r  
accrued benefit 应累算利益 &mO/u
=u  
accrued charges 应计费用 6&/ Ew4 e  
accrued cumulative preference share dividend 应累算的累积优先股股息 J7 Oa})-+'  
accrued expenses 应累算费用 %M4XbSN|  
accrued interest payable 应付利息；应计未付利息 (mOqv9pn  
accrued interest receivable 应收利息；应计未收利息 <s59OdzP  
accrued right 累算权益 bahc{ZC2  
accruing profit 应累算的利润 T<9dW?'|  
accumulated fiscal reserve 累积财政储备 kHz+ZY<?  
accumulated profit 累积利润；滚存溢利 62k9"xSH  
accumulated reserve 累积储备 9!Q $GE?vl  
accumulation of surplus income 累积收益盈余 Q0[CH~  
acquired assets 既得资产 YFC0KU  
acquisition 收购；购置；取得 ]k3GFPw  
acquisition cost 购置成本 >F LdI  
acquisition expenses 购置费用 4
jq`No_  
acquisition of 100% interest 收购全部股权 \_-kOS
 
acquisition of control 取得控制权 ePPp)=
 
acquisition of fixed assets 购置固定资产 2\$WP-)%  
acquisition of shell “买壳” P^uP$D  
acquisition price 收购价 LRqw\fKk[  
act of God 天灾 6@,'m  
acting partner 执事合伙人 Q T0IW(A  
active market 买卖活跃的市场；交投畅旺的市场；旺市 6cgpg+-a  
active partner 积极参与的合伙人 wXIe5  
active trading 交投活跃 2s]]!{Z#  
actual circulation 实际流通 ;c \zgs~"T  
actual cost 实际成本 D!OG307P  
actual expenditure 实际开支；实际支出 *1 J#Mdd  
actual income 实际入息；实际收入；实际收益 inq4CGY  
actual market 现货市场 4P-'(4I)  
actual price 现货价；实际价格 +0JH"L5!  
actual profit 实际利润 Pv/%s) &y&  
actual quotation 实盘；实际价位；实际报价 /4f 5s#hR  
actual year basis 按实际年度计算 pRDON)
$  
actuals 实货 ?*MV ^IY  
actuarial investigation 精算调查
C4X{Ps\  
actuarial principle 精算原则 "\R@lUx.Y  
actuarial report 精算师报告 ]w&?k:y>  
Actuarial Society of Hong Kong 香港精算学会 tSh}0N)  
actuarial valuation 精算师估值 dmTW]P2  
actuary 精算师 G74a9li@  
ad referendum agreement 暂定协议；有待覆核的协定 RfVV(X  
ad valorem duty 从价税；按值征税 hBYh90]  
ad valorem duty system 从价税制 cr=FMfhB  
ad valorem fee 从价费 )sz2 9  
ad valorem tariff 从价关税 jP6oJcZ  
additional allowance 额外免税额 VK@i#/jm  
additional amount for unexpired risk 未过期风险的额外款额 k:HSB</}  
additional assessable profit 补加应评税利润 ys"mP*wD  
additional assessment 补加评税 \8@[bpI@g  
additional commitment 额外承担 h#6 jUQ  
additional commitment vote 额外承担拨款  c
+G:@%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l5N\>q  
additional dependent parent allowance 供养父母额外免税额 ]J"+VZ_"I  
additional provision 额外拨款 *9U4^lJjn  
additional stamp duty 附加印花税 #k|g9`  
additional tax 补加税罚款；补加税款 K:lT-*+S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^w.(*;/  
adjudged bankrupt 被裁定破产 \qK}(xq[  
adjudicated bankrupt 裁定破产人 "< hx  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 f>, Qhl  
adjudication of bankruptcy 裁定破产；宣告破产 XQg%*Rw+t  
adjudication of insolvency 裁定无力偿还债务 cO"Xg<#y  
adjusted actual 经调整的实数；调整后的实数 >-./kI "  
adjusted current assets 经调整的流动资产；调整后的流动资产 +ke42Jwt  
adjusted figure 经调整的数字；调整后的数额 =ty@xHr  
adjusted liabilities 经调整的负债；调整后的负债 d8y=.  
adjusted loss 经调整的亏损；调整后的亏损 3<.j`JB@&  
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 0Ts_"p  
adjusted profit 经调整的利润；调整后的利润 FO3eg"{N  
adjusted surplus 经调整的盈余额；调整后的盈余额 BBuYO$p  
adjusted value 经调整的价值；调整后的价值 #I{Yf(2Z  
adjustment 调整；修订；理算〔保险〕 tRrY)eElS  
adjustment centre 调剂中心 DoPF/m}  
adjustment lag 调整过程的时间差距；调整时差 I5<#SW\a?  
adjustment mechanism 调整机制 piM11W}|/  
adjustment of loss 亏损调整 %n`iA7j$W  
adjustment process 调整过程；调整程序 Xk9r"RmiOb  
adjustment range 调整幅度 ~D-OL*2  
administered exchange rate 受管制汇率 7.1E mJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @x>$_:]  
administration expenses 行政费用 v%PWr5]  
administration fee 手续费；行政费 ^zluO
 
administration in bankruptcy 破产管理 fKK-c9F  
administration order 遗产管理令 B,na  
administrator 管理人；遗产管理人 x2IU PM  
administrator of the estate 遗产管理人 G<WDyoN=O  
admission of debt 债项承认书 D 5wR?O  
admission of proof 接纳债权证明 2KNKdV3NK  
advance 放贷款项；垫付款项；预支款项；预付款项 HBf8!\0|/  
advance account 暂支帐目；预付款帐户 zZjLt1  
advance compensation 预付补偿金 d}B_ll#j-  
advance from shareholder 股东垫款 :$Di.|l@7  
advance pending reimbursement 预支以待日后付还 iJj?~\zp  
advanced economy 先进经济体系 ~9>[U%D  
advancement 预付；预付财产 g(}8n bTA  
advances warrant 垫款令 ~[/c'3+4qn  
advancing 贷出 3
,cE/Ei  
adverse balance 逆差 z%gtV'  
adverse exchange 逆汇 1#X=&N  
advertisement addressed to shareholders 在报章刊登的致股东通告 :@807OYzy  
advice for collection 托收通知书 "jN-Yd,z  
advice of drawing 提款通知书；汇票通知书 ';T5[l,  
advice of payment 付款通知 ]TZWFL-  
Advisory Committee [Securities and Futures Commission] M$hw(fC|m1  
谘询委员会〔证券及期货事务监察委员会〕 R(Pa Q  
Advisory Committee on Diversification 经济多元化谘询委员会 ^HN  
affidavit 誓章；遗产申报誓章 aKFA&Xnsl  
affidavit of no receipt 述明无收款的誓章 PC(iqL8r  
affiliate 联号；联营公司；附属公司 Pge}xKT  
affiliated company 附属公司；联号；联营公司 2P>za\  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rOf  
affordability 负担能力 )Ai%wCzw*  
African Development Bank [AfDB] 非洲开发银行 YH+\rb_  
after-acquired property 事后取得的财产 gm\o>YclS  
after-hours dealing 市后交易 x]01j4HJ  
after-tax profit 税后盈利；税后利润；税后溢利 ~ z&A  
agency agreement 代理协议 byxehJ6[V  
agency expenses 代理机构的开支 98BBsjkd  
agency fee 代理费 GBOmVQ $Hb  
Agency Law 《代理法》 3V!&y/c<  
agent 代理人；承销人 oZcwbo8  
agent of company 公司代理人 ]?^xc[  
agent's fee 代理人费；经纪费 6)2M/(  
aggregate 总计；总数；总体数字 |l\/ {F  
aggregate amount 总款额；总额 >nW}zkfn  
aggregate assets and liabilities 总体资产与负债 m~IWazj;A  
aggregate at constant price 按固定价格计算的总体数字 d"`
>&8*  
aggregate demand 总需求 K1{nxw!`  
aggregate gross position 总持仓量 5i-;bLm  
aggregate limit 总限额 zc~xWy+  
aggregate of salaries tax 合计薪俸税 Vwg|?sG_  
aggregate performance 总体表现；总体业绩 Lj* =*V  
aggregate supply 总体供应 !!X9mI|2|  
aggregate surplus 总盈余 teNQUIe-  
aggregate total 整体总额 Y52xrIvl\  
aggregate value 总值；合计价值 @
X><lz  
aggregated basis 合计基准 4bjp*1*]  
aggregated net chargeable income 合计应课税入息实额 7,VWvmWJex  
aggregation 合并计算；合计；总和 E/-Kd!|"  
aggregation of incomes of husband and wife 夫妇入息合并计算 yacGJz^f=  
aggregation of property 财产的总和 MxA'T(Ay  
agio 差价；贴水 ^* v{t?u  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 #$rT 4Nc;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment fU7:3"|s8  
《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》 wgP3&4cSUc  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment d3J_IW+8R$  
《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》 w*kFtNBfU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment V>j`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f9=X7"dzP  
agreement for a settlement 授产协议 4zDAfi#0  
agreement for assignment 转让协议 ;m:GUp^[  
agreement for sale 售卖协议；买卖协议 8VGXw;(Y,d  
agreement for sale and purchase 买卖协议 >w;W&[  
agreement for the payment of interest 支付利息协议 0$Db@  
agreement for the repayment of money 还款协议 :=7;P)  
agreement of reinsurance 再保险协议 Ywq+l]5/p  
Agricultural Bank of China 中国农业银行 BjJ
gQ`X  
air passenger departure tax 飞机乘客离境税 [ +@<T)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 
Lk+1r8  
airport tax 机场税 Jm,X~Si  
alcohol duty 酒精税 aT1W]i  
alienation 让与；让渡；转让 fx"
+ZR  
alimony 生活费；赡养费 a8P6-)W  
All Ordinaries Index [AOI] 所有普通股指数 RWcQT`  
all risks 全险；综合险 r>@/XYK&\  
All Sales Record for Stock Market 《股票市场成交报告》 O*CX@Ne  
Allied Capital Resources Limited 新联财务有限公司 n.>'&<H>9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \-id[zKb  
allocation letter 拨款信件 z`7C)p:  
allocation of fund 分配款项；预留款项 5Cka."bQ  
allocation of profit 利润分配；溢利分配 <:t\P.  
allocation warrant 拨款令 +ANIm^@  
allotment 分配；配股 zQfxw?~A  
allotment notice 股份配售通知；配股通知 yC$7XSr=  
allotment of shares 股份分配 #$)rwm.jW?  
allowable 可获宽免；免税的 H pfI  
allowable business loss 可扣除的营业亏损 FLOJ  
allowable expenses 可扣税的支出 +~]g&Mf6o  
allowance 免税额；津贴；备抵；准备金 )yAPYC
 
allowance for debts 债项的免税额 jd'R2e  
allowance for depreciation by wear and tear 耗损折旧免税额 :|Ty 0>k  
allowance for funeral expenses 殡殓费的免税额 |?W
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8{e 3  
allowance for repairs and outgoings 修葺及支出方面的免税额 $QnfpM%+=  
allowance to debtor 给债务人的津贴 ^:j:;\;  
alteration of capital 资本更改 I2Rp=L:z5  
alternate trustee 候补受托人 tTamFL6  
amalgamation 合并 AtYYu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 en":  
ambit of charges 征税范围；收费范围 4(ZV\}j1  
amended valuation 经修订的估值 >GR
uS\B  
American Commodities Exchange 美国商品交易所 E/ )+hK&  
American Express Bank Limited 美国运通银行 5E|2S_)G  
American Stock Exchange 美国证券交易所 |g+5rV
bd  
amortization 摊销 F9hWB17u  
amount due from banks 存放银行同业的款项 "G(/MT^C  
amount due from banks abroad 存放海外银行同业的款项 =?aB@&  
amount due from holding companies 控股公司欠款 ,' B=eY,  
amount due from local banks 存放本港银行同业的款项 t9{EO#o'k  
amount due to banks 银行同业的存款 yh<aFYdk  
amount due to banks abroad 海外银行同业的存款 ?J-KB3Uv3  
amount due to holding companies 控股公司存款 %V/]V,w:*R  
amount due to local banks 本港银行同业的存款 (#`o>G(  
amount due to outport banks 外埠银行同业的存款 N`MQHQ1  
amount for note issue 发行纸币的款额 zb$U'D_-f  
amount of bond 担保契据的款额 gC-0je  
amount of consideration 代价款额 w5\)di  
amount of contribution 供款数额 Xs_y!l  
amount of indebtedness 负债款额 &[pwLYf7  
amount of principal of the loan 贷款本金额 N*W.V,6yH  
amount of rates chargeable 应征差饷数额 #1k,t  
amount of share capital 股本额 c5pG?jr+d  
amount of sums assured 承保款额 e)7r  
amount of variation 变动幅度 #YdU,y=B  
amount of vote 拨款数额 .m51/X&*n  
amount payable 应付款额 (1vS)v $L  
amount receivable 应收款额 +(0eOO'\M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (%, '  
analysis 分析 #n r1- sf|  
ancillary risk 附属风险 "Xc=<r
X  
annual account 周年帐目；周年帐目报表；年度决算；年结 Bw[VK7  
annual accounting date 年结日期 @RW%EXKt  
annual allowance 每年免税额；年积金；年度津贴；年津 2ra4t]f6  
annual balance 年度余额 {\I\4P  
annual disposable income 每年可动用收入 #u^d3 $Nj  
annual estimates 周年预算 ]ghPbS@  
annual fee 年费 ^lj>v}4fkW  
annual general meeting 周年大会 Y.J$f<[R  
annual growth rate 年增率；每年增长率 ~~mQ  
annual long-term supplement 长期个案每年补助金 C? S%fF  
annual pensionable emolument 可供计算退休金的年薪 <KX#;v!I  
annual report 年报 oef(i}8O@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9:s!#FYFM  
annual return 周年报表；周年申报表；每年报税表格 ?=&*6H_v  
Annual Return Rules 《周年报表规则》 db|$7]!w  
annual review of consumer prices 每年消费物价回顾 IZLX[
y  
annual roll-forward basis 逐年延展方式 M-hnBt  
annual salary 年薪 <LY+" Y  
annual statement 年度报表；年度决算表 /FY_LM  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 T8LwDqio  
annuitant 年金受益人 S0cO00_ob  
annuity 年金 hrK^oa_[W  
annuity contract 年金合约
`^ok5w"oi  
annuity on human life 人寿年金 J%'|IwA  
antecedent debt 先前的债项 Vv]mME@  
ante-dated cheque 倒填日期支票 wW~2]*n  
anticipated expenditure 预期开支 yFjSvm6  
anticipated net profit 预期纯利 {;r5]wimb  
anticipated revenue 预期收入 C4,W[L]4"  
anti-inflation measure 反通货膨胀措施 =9-c*bL  
anti-inflationary stance 反通货膨胀立场 cxV3Vrx@A  
apparent deficit 表面赤字 gO%3~f!vY#  
apparent financial solvency 表面偿债能力 ko$R%W&T  
apparent partner 表面合伙人 sXA=KD8  
application for personal assessment 个人入息课税申请书 /DCUwg=0  
application of fund 资金应用 ::6@mFLR  
application to release as liquidator and to destruct the books of accounts and documents lKcnM3n  
申请免除清盘人职务及毁灭帐簿与文件 rcCMx"L=  
appointed actuary 委任精算师 `KN{0<Ne  
appointed auditor 委任核数师；委任审计师 %BJ V$tO  
appointed trustee 委任的受托人 ?FyA2q!  
appointer 委任人 wB@A?&UY  
apportioned pro rata 按比例分摊 fqxMTTg@  
apportionment 分配；分摊 ryPzq}#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TQE_zOa:  
apportionment formula 分摊方程式 :
s\s3#?  
apportionment of estate duty 遗产税的分摊 ?uQpt(  
appraisal 估价；评估 lOZZ-  
appreciable growth 可观增长 f|!
zjX`  
appreciable impact 显着影响 \oyr[so(i  
appreciable increase 可观增长 oVdmgmT.Y  
appreciation 增值；升值 zKv
}J  
appreciation against other currencies 相对其他货币升值 3 }XS|Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t V</x0#  
appreciation tax 增值税 $|KbjpQ  
appropriation 拨款；拨用；拨付 38F8(QU{  
appropriation account 拨款帐目 C'Q} Z_  
Appropriation Bill 拨款法案 /OEj]DNY  
appropriation-in-aid system 补助拨款办法 >Uz3F7nHi  
approved assets 核准资产 X(~NpLR  
approved basket stock 认可一篮子证券 /KkUCq2A  
approved budget 核准预算 'a}pWkLB  
approved charitable donation 认可慈善捐款 8Pq|jK "  
approved charitable institution 认可慈善机构 c;VW>&,B  
approved currency 核准货币；认可货币 SyI#Q[f'_  
approved estimates 核准预算 74_ji!  
approved estimates of expenditure 核准开支预算 e([}dz  
approved overseas insurer 核准海外保险人 1jR<H$aS  
approved overseas trust company 核准海外信托公司 ~O!v?2it8q  
approved pooled investment fund 核准汇集投资基金 YvonZ  
approved provident fund scheme 认可公积金计划 p4=^ UP  
approved provision 核准拨款 ] '..G-  
approved redeemable share 核准可赎回股份 umY4tNe]$  
approved regional stock 认可地区性证券 sNWj+T  
approved retirement scheme 认可退休金计划 92EvCtf  
approved subordinated loan 核准附属贷款 &}<IR\ci  
arbitrage 套戥；套汇；套利 5Jd,]~KAP  
arbitrageur 套戥者；套汇者 B--`=@IRf"  
arbitrary amount 临时款项 EG,RlmcPp  
arrangement 措施；安排；协定 z[th@!3  
arrears 欠款 ?(Nls.c  
arrears of pay 欠付薪酬 :^K|u^_>P  
arrears of revenue 逾期未收税款；逾期未收的帐项 5=eGiF;0\  
articles of association 组织章程；组织细则；组织章程细则 Q/':<QY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :EZTJu  
ascertainment of profit 确定利润 i9Qx{f88  
"Asia Clear" “亚洲结算系统” W1 E((2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 U.&=b<f(0r  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,Ao8QN  
Asian Development Fund [ADF] 亚洲发展基金 E8/P D  
Asian dollar bond 亚洲美元债券 vq|W&  
Asian dollar market 亚洲美元市场 c}Qj
KJ-c  
Asian dollar rate 亚洲美元利率 "~tEmMz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _95V"h
 
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /IODRso/!  
asked price 沽盘；喊价；索价；卖方报价 P:=3;d{v  
assessable income 应评税入息 ,{$:Q}`  
assessable loss 应评税亏损 7P=j2;7 v  
assessable profit 应评税利润 qvCl mZ  
assessable value 应评税值 s{!F@^a  
assessed profit 估定利润 RDZl@ps8  
assessed value 经评估价值 IYd)Vv3'j  
assessment 评税；评定；估价；评税单 fN@2 B  
assessment number 评税编号；估价编号 ydw')Em  
assessment of additional tax 补加税评税 {$b]K-B  
assessment of performance 业绩评估；实绩评价 9k1n-po  
Assessor 评税主任 %A04'dj`zQ  
asset price bubbles 资产价格泡沫 .-{B  
asset-backed securities 具资产保证的证券 w _n)*he)z  
assets accretion 资产增值 z"|^Y|`m  
assets and liabilities 资产与负债 tJc9R2  
assets betterment statement 资产递增表；资产改进表 94Z~]C  
assets lending 实物放款；有抵押贷款 m8.sHw  
assets of the company passing on the death 死者去世时转移的公司资产 99vm7"5hQ  
assets pledged as security for liabilities 用作负债抵押的资产 9M<{@<]dm  
assets portfolio 资产投资组合 d+$a5 [^9  
assets price 资产价格 bX8Bn0#a+  
assets quality 资产质素 +`zM^'^$  
assets realization 资产变现 Ie4}F|#=  
assets refinancing arrangement 资产再集资安排 &{99Owqg  
assets securitization 资产证券化 U)2\=%8  
assets situated outside Hong Kong 在香港以外地方的资产 M '[.ay  
assets stripping 削减资产；拆卖资产 ,u/GA<'#M  
assets value 资产值 El,p}Bi.  
assignee 承让人 M(xd:Fa?  
assignment 转让；转让书；转让契 ;a2TONW   
assignment of interest 权益转让 42mdak}\  
assignment of letters patent and trade mark 专利证书及商标转让 {2A/@$?  
assignment of property 物业转让；物业转让书 z>~Hc8*]3  
assignment right 转让权 ?Yxk1Y4ig)  
assignor 转让人 jT%k{"+>+?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 i!9yN:m0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 bmFnsqo  
associate member 附属会员 >J+hu;I5  
associated body corporate 相联法人团体 )=#QTiJ  
associated company 相联公司；联属公司 ?J|~G{yH  
associated corporation 相联法团 zGF_c9X  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %R(1^lFI$  
公认会计师公会〔英国〕 0@vSl%I+  
Association of Futures Exchange Brokers 香港期货经纪协会 r!'\$(m E  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [;%qxAB/_  
association of underwriters 承保人组织 *s}dtJ  
assumption of control 接管 5\lOZYHX  
assurance 担保；保险；转易；转易书 mJ
p)nF8r~  
assurance of interest 权益的转易 <GT&q <4w  
at 19XX price 按一九ＸＸ年价格计算 -:&qNY:Vp  
at a discount 按赔价计算；按贴水价格计算；打折扣 /aP4'U8ov  
at a premium 按溢价计算；按升水价格计算 W&qE_r  
at call 通知付款；按通知 %&0_0BU  
at constant market price 按固定市价计算 ew
N!7  
at constant price 按固定价格计算 zQ&`|kS  
at cost 按成本计算 \:, dWLu  
at current market price 按当时市价计算；按现时市价计算 Cwl#(;@  
at current price 按当时价格计算；按现时价格计算 q3n(Z  
at factor cost 按要素成本计算；按生产要素成本计算 Hn+w1v&3  
at money-of-the-day price 按付款当日价格计算 rfku]A$  
at or better 按指定或较佳价位〔买卖指令〕 ?*){%eE  
at par 按面值计算；平价 dX?8@uzu  
at sight 见票即付 N;Wm{~Zhb  
at the close 按收市盘 8wMu^3r  
at the opening 按开市盘 &N.D!7X  
attestation 见证；见证条款 u6j\@U6I  
at-the-money option 平价期权 q3<Pb,Z  
attorney 受权人；受托代表人 :=3Ty]e  
attornment 新拥有人承认书 }j;*7x8(  
attributable profit 可归属利润 %#7Yr(&
 
attributable share value 可归属股份价值 SjgjGJw  
Auckland Stock Exchange 奥克兰证券交易所 (< gk<e*  
auction 拍卖 gZ8n[zxf6  
auctioneer 拍卖商 H:TRJ.!w2  
audit 审计；核数 ju~js  
Audit Commission 审计署 Sxa+"0d6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \4zb9CxOZ  
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〕 O0[.*xG  
audit review 帐目审查 2|8e7q:+*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Hx5t![g2K!  
audited account 审计帐目；经审计的帐目 ckG`^<  
audited annual account 经审计的周年帐目 9)}Nx>K  
audited balance sheet 经审计的资产负债表 vau0Jn%=ck  
auditor 核数师；核数主任；审计师 .Lbu[  
auditor's certificate 核数师证明书；审计师证明书 c0h:Vqk-  
auditor's report 核数师报告；审计师报告 ZUPlMHc  
Aussie bond 澳元债券 .93B@u  
austerity budget 紧缩预算 2
j*;1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /i.3v45t"  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~;> psNy  
Australian Dollar [AUD] 澳元 6HeZ<.d
&  
Australian Options Market 澳大利亚期权市场 m_ >+$uL  
Australian Securities Commission 澳洲证券事务监察委员会 HY|=Z\l"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2B
 Dz \  
Australian Stock Exchange 澳大利亚证券交易所 0Rgo#`7l  
Austrian Schilling [ATS] 奥地利先令 C{^U^>bU  
authentication 认证；鉴证 HuzHXn)  
authority to purchase 委托购买证；委购书 `tZm  
authorization 认可；核准；授权；授权书 S&N[@G  
authorization by direction 指示授权 ;iEr+  
authorization by instruction 指令授权 "-bsWC  
authorization by warrant 令状授权 kB:6e7D|[  
authorization of unit trust 单位信托的认可 6d4)7PL  
authorized agent 指定代理人
ZxW4 i  
authorized capital 法定资本 2GkJ7cL  
authorized clerk 出市员 Cp{ j+Ia  
authorized dealer 认可交易商 &ZmWR  
authorized financial institution 认可财务机构 ]w*w@:Zk  
authorized fund 认可基金 {\u=m>2U|  
authorized fund house 获授权的基金公司；认可基金公司 D}YAu,<K  
authorized institution 认可机构 d'y\~M9(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,z8<[Q-#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 vK@t=d  
authorized insurer 获授权保险人；获认可承保人 L!2BE[~  
authorized investment 特准投资项目 +OM`c7M:  
authorized person 获授权人 *?dw`j_b >  
authorized representative 获授权代表 :s(vn Ie^  
authorized share capital 法定股本 1FC' iGI  
automated quotation system 自动报价系统 1j4(/
A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1T96W :   
自动交易系统〔香港期货交易所有限公司〕 0{0BL@H  
automatic adjustment mechanism 自动调整机制 ^6c=[N$aW  
automatic adjustment system 自动调整系统 Pi7IBz  
Automatic Clearing House 自动票据交换所 bvpP/LeY  
automatic exchange rates accumulation system 自动化汇率累集系统 (x"TM),Q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `*Ar6  
automatic teller machine [ATM] 自动柜员机 5ctH=t0  
autopay 自动转帐 hqr V {c  
available assets 可用资产 t.
f#_C\  
available fiscal reserve 现存财政储备 mV\QZfoF  
available profit 可用利润 YhpNeP{A  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gpt98:w:  
average 平均；平均数；海损 s{q)P1x  
average basic salary 平均基本薪金 g3*" ^C2=  
average consumer expenditure 平均消费开支；一般消费开支 J^"  
average cost 平均成本 BC}+yS \  
average cost of land production 增辟土地平均成本 oz54IO  
average daily turnover 平均每日成交额 T8*<  
average daily wage rate 平均每日工资率 O:K={#Xj  
average expenditure pattern 平均开支模式 `VJJ"v<L  
average growth rate 平均增长率 R> r@[$z+  
average net fixed assets 固定资产平均净值 vbXZZ  
average of relatives 相对价格平均数 +*Um:}&  
average price 平均价格 pzL !42  
average propensity to consume 平均消费倾向；一般消费倾向 ctqXzM `  
average propensity to save 平均储蓄倾向；一般储蓄倾向 5 *w a  
average rate 平均率 \*24NB  
average revenue 平均收入；平均收益 8+gti*C?\  
average stock 平均库存；平均存货 %x Xib9J  
average yearly rent 平均年租 S4qj}`$ Yv  
avoidance of double taxation 避免双重课税 e<Pbsj  
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 _9@D o6  
c_oI?D9  
给你加分了