一些有用的会计术语(也不知道发的地方对不对)A

A: <^8OYnp  
A share Ａ股；甲类股份 UAdj[m61  
abatement of tax 减税；减扣免税额 /B  
ABN AMRO Bank N.V. 荷兰银行 jbTyM"Y  
above-the-line expenditure 线上项目支出；经常预算支出 j!`2Z@  
above-the-line receipt 线上项目收入；经常预算收入 zU};|Zw  
ABSA Asia Limited 南非联合亚洲有限公司 V0:db  
absolute change 绝对数值变更 VU|Cct&)  
absolute expenditure 实际开支 jTY{MY Jh  
absolute guideline figure 绝对准则数字 e?-LB  
absolute interest 绝对权益 G@S'_  
absolute order of discharge 绝对破产解除令 (8j@+J  
absolute profit margin 绝对利润幅度 ve= nh]N  
absolute value 实值；绝对值 g|4v>5Y  
absolutely vested interest 绝对既得权益 Al]z=  
absorbed cost 已吸收成本；已分摊成本 .ZH5^Sv$vp  
absorption 吸收；分摊；合并 :.\h.H;  
absorption rate 吸收率；摊配率；分摊率 XpOQBXbt  
ACB Finance Limited 亚洲商业财务有限公司 {*4Z9.2c*  
acceptable form of reciprocity 合理的互惠条件 \V.U8asfI  
acceptable rate 适当利率；适当汇率 DZ|/#- k  
acceptance agreement 承兑协议 3bB%@^<  
acceptance for honour 参加承兑 gH/k}M7tA#  
acceptor 承兑人；接受人；受票人 ;4]l P  
acceptor for honour 参加承兑人 (%;D& ~%o  
accident insurance 意外保险 ]5J*UZ}  
Accident Insurance Association of Hong Kong 香港意外保险公会 V{kgDpB  
accident insurance scheme 意外保险计划 cK+)MFOu+  
accident year basis 意外年度基准 CB?H`R pC.  
accommodation 通融；贷款 (fWQ?6[  
accommodation bill 通融票据；空头票据 g/soop\:  
accommodation party 汇票代发人 px_%5^zRQ  
account balance 帐户余额；帐户结余 BRMR> ~k(  
account book 帐簿 *r]#jY4qx  
account collected in advance 预收款项 ~wRozV  
account current book 往来帐簿 Z7R+'OC  
account of after-acquired property 事后取得的财产报告 &,`P%a
&k  
account of defaulter 拖欠帐目 Aaix? |XN  
account payable 应付帐款 OAz-w  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 h%@#jvh?4  
account receivable 应收帐款 T?FR@. Rm  
account receivable report 应收帐款报表 n?A;'\cK  
account statement 结单；帐单；会计财务报表  6@ )bZ|  
account title 帐户名称；会计科目 ,cFp5tV$  
accountant's report 会计师报告 (tP^F)}e5  
Accountant's Report Rules 会计师报告规则 u8@>ThPD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $(%t^8{a~G  
Accounting Arrangements 《会计安排》 sQe>LNp,G  
accounting basis 会计基础 5=Y\d,SS"  
accounting by Official Receiver 破产管理署署长呈交的帐目 bDPT1A`F  
Accounting Circular 《会计通告》 gs77")K&  
accounting class 会计类别 ;rH@>VrR  
accounting date 记帐日期；会计结算日期 pF"IDC  
accounting for money 款项核算 O8ZHI
s  
Accounting Officer 会计主任 PK* $  
accounting period 会计报告期；会计期 .{W)E  
accounting policy 会计政策；会计方针 sWnU*Q  
accounting practice 会计惯例 YEqWTB|w  
accounting principle 会计准则 ^KMZB  
accounting record 会计记录 U9B|u`72  
accounting report 会计报告 %Gs!oD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /=qn1  
Accounting Society of China 中国会计学会 ) 4'@=q  
accounting statement 会计报表 /1lUFL2D  
accounting system 会计制度；会计系统 CR$5'#11)  
accounting transaction 会计事项；帐务交易 mWM!6"  
accounting treatment 会计处理 89)rss  
accounting year 会计年度 Y,@{1X`0@3  
accretion 增值；添加 +P<LoI  
accrual 应计项目；应累算数目 +<H)DPG<  
accrual basis 应计制；权责发生制 -.E<~(fad  
accrual basis accounting 应计制会计；权责发生制会计 hw&R.F  
accrue 应累算；应计 ]Z\.Vx  
accrued benefit 应累算利益 R#Bdfmldq  
accrued charges 应计费用 ;=6~,k)  
accrued cumulative preference share dividend 应累算的累积优先股股息 3J}bI{3  
accrued expenses 应累算费用 #`4ma:Pj  
accrued interest payable 应付利息；应计未付利息 jM3{A;U2  
accrued interest receivable 应收利息；应计未收利息 <&rvv4*H  
accrued right 累算权益 RtR]9^:~  
accruing profit 应累算的利润 &u_f:Pog  
accumulated fiscal reserve 累积财政储备 l8hOryB&  
accumulated profit 累积利润；滚存溢利 [?hc.COE  
accumulated reserve 累积储备 I.\fhNxHY  
accumulation of surplus income 累积收益盈余 /^\6q"'  
acquired assets 既得资产 'DQKpk'  
acquisition 收购；购置；取得 ZOG6  
acquisition cost 购置成本 ]f q.r  
acquisition expenses 购置费用 j{9sn,<:  
acquisition of 100% interest 收购全部股权 xAD:Z"  
acquisition of control 取得控制权 nV%1/e"5  
acquisition of fixed assets 购置固定资产 v7/qJ9l  
acquisition of shell “买壳” b#^UP  
acquisition price 收购价 eJ#q! <  
act of God 天灾 ``}EbOMG  
acting partner 执事合伙人 8:,l+[\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 LEkO#F(  
active partner 积极参与的合伙人 :WTO*M  
active trading 交投活跃 fgP_NYfOj  
actual circulation 实际流通 tq^H)  
actual cost 实际成本 T?c:z?j_9  
actual expenditure 实际开支；实际支出  Hs8c%C  
actual income 实际入息；实际收入；实际收益 |}\et ecB  
actual market 现货市场 ,!3G  
actual price 现货价；实际价格 >T4.mB7+>  
actual profit 实际利润
P/?`  
actual quotation 实盘；实际价位；实际报价 "el}@  
actual year basis 按实际年度计算 Q': }'CI  
actuals 实货 Xb=9~7&,$  
actuarial investigation 精算调查 o+(.Pb  
actuarial principle 精算原则 _{6QvD3kg.  
actuarial report 精算师报告 X/
TuiKe  
Actuarial Society of Hong Kong 香港精算学会 [(Pm\o  
actuarial valuation 精算师估值 gYx|Na,+
 
actuary 精算师 YzSUJ=0/  
ad referendum agreement 暂定协议；有待覆核的协定 8|w_PP1oE  
ad valorem duty 从价税；按值征税 iP;X8'< BC  
ad valorem duty system 从价税制 nJ4i[j8  
ad valorem fee 从价费 Qsc%qt-l  
ad valorem tariff 从价关税 FMuM:%&J]  
additional allowance 额外免税额 {|6(_SM|  
additional amount for unexpired risk 未过期风险的额外款额 l=ZhHON  
additional assessable profit 补加应评税利润 &gZ5dTj>  
additional assessment 补加评税 jYRwtP\  
additional commitment 额外承担 #!KbqRt  
additional commitment vote 额外承担拨款 Bls\)$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %9xz[Ng  
additional dependent parent allowance 供养父母额外免税额 41WnKz9c  
additional provision 额外拨款 K<KyX8$P0  
additional stamp duty 附加印花税 .S17O
}  
additional tax 补加税罚款；补加税款 n97A'"'wz  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wz5xJ:Tj  
adjudged bankrupt 被裁定破产 Im1e/F]  
adjudicated bankrupt 裁定破产人 [MYd15  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 eW]K~SPd7  
adjudication of bankruptcy 裁定破产；宣告破产 7%9Sz5z  
adjudication of insolvency 裁定无力偿还债务 {SW}S_  
adjusted actual 经调整的实数；调整后的实数 Ym5q#f)|  
adjusted current assets 经调整的流动资产；调整后的流动资产 3ADTYt".  
adjusted figure 经调整的数字；调整后的数额 `
IiAtS  
adjusted liabilities 经调整的负债；调整后的负债 _YY:}'+  
adjusted loss 经调整的亏损；调整后的亏损 GH![rK  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 b:Dr_|  
adjusted profit 经调整的利润；调整后的利润 )W~w72j-  
adjusted surplus 经调整的盈余额；调整后的盈余额 ` a5$VV%J  
adjusted value 经调整的价值；调整后的价值 !L+*.k:  
adjustment 调整；修订；理算〔保险〕 |Z<NM#1  
adjustment centre 调剂中心 `(?E-~#'  
adjustment lag 调整过程的时间差距；调整时差 !12W(4S5  
adjustment mechanism 调整机制 H~1*`m  
adjustment of loss 亏损调整 2Tt@2h_L  
adjustment process 调整过程；调整程序 Bhl
@\Kq  
adjustment range 调整幅度 Ft>Abj,6  
administered exchange rate 受管制汇率 $6T*\(;T@A  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,YJ\ $?  
administration expenses 行政费用 Q_xE:#!;  
administration fee 手续费；行政费 yw2^kk93|  
administration in bankruptcy 破产管理 C+$dm)M/q  
administration order 遗产管理令 iK1<4
)  
administrator 管理人；遗产管理人 1K&z64Q5J  
administrator of the estate 遗产管理人 V4}9f5FR  
admission of debt 债项承认书 RX%*:lXi_  
admission of proof 接纳债权证明 !MNUp(:  
advance 放贷款项；垫付款项；预支款项；预付款项 w%)=`'s_  
advance account 暂支帐目；预付款帐户 nM1U=Du  
advance compensation 预付补偿金 BDyOX6  
advance from shareholder 股东垫款 E% Ce/n  
advance pending reimbursement 预支以待日后付还 hVI $r  
advanced economy 先进经济体系 Y(ly0U}  
advancement 预付；预付财产 WaQCq0Enj  
advances warrant 垫款令 /NaIMo5  
advancing 贷出 p mcy(<  
adverse balance 逆差
.G#S*L  
adverse exchange 逆汇 iV[g.sP-  
advertisement addressed to shareholders 在报章刊登的致股东通告 s(J,TS#I]  
advice for collection 托收通知书 !9DqW&8  
advice of drawing 提款通知书；汇票通知书 ' D+h_*H  
advice of payment 付款通知 d>eVR  
Advisory Committee [Securities and Futures Commission] CeoK@y=o  
谘询委员会〔证券及期货事务监察委员会〕 "d>{hP  
Advisory Committee on Diversification 经济多元化谘询委员会 F_U3+J>  
affidavit 誓章；遗产申报誓章 `UL#g![J  
affidavit of no receipt 述明无收款的誓章 "?hEGJ;m"  
affiliate 联号；联营公司；附属公司 F`3c uL[N  
affiliated company 附属公司；联号；联营公司 2c@R!*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5bR;R{:x  
affordability 负担能力 f@Rn&&-  
African Development Bank [AfDB] 非洲开发银行 (X@JlAfB  
after-acquired property 事后取得的财产 0:R}  
after-hours dealing 市后交易 .@ZqCH  
after-tax profit 税后盈利；税后利润；税后溢利 ~xpU<Pd*  
agency agreement 代理协议 hV])\t=yf  
agency expenses 代理机构的开支 =O1N*'
e  
agency fee 代理费 ngj=w;7~+  
Agency Law 《代理法》 I4ZL+a  
agent 代理人；承销人 N\1!)b  
agent of company 公司代理人 n;)!N  
agent's fee 代理人费；经纪费 | Uf6k`  
aggregate 总计；总数；总体数字 sptDzVM  
aggregate amount 总款额；总额 _9wX8fh3D  
aggregate assets and liabilities 总体资产与负债 >XjSVRO  
aggregate at constant price 按固定价格计算的总体数字 NduvfA4  
aggregate demand 总需求 lwaxj7  
aggregate gross position 总持仓量 (p'yya{(  
aggregate limit 总限额 >_(Xb%w  
aggregate of salaries tax 合计薪俸税 "]Wrir?l  
aggregate performance 总体表现；总体业绩 rY_)N^B|nF  
aggregate supply 总体供应 O E0w/{  
aggregate surplus 总盈余 T>e!DOW;  
aggregate total 整体总额 uOc:^  
aggregate value 总值；合计价值 `Lb^!6`)  
aggregated basis 合计基准 DcE)6z#  
aggregated net chargeable income 合计应课税入息实额 e)LRD&Q  
aggregation 合并计算；合计；总和 U0q{8 "Pl  
aggregation of incomes of husband and wife 夫妇入息合并计算 LCx{7bN1ro  
aggregation of property 财产的总和 O&Q_vY  
agio 差价；贴水 :t-a;Q;  
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》 |gM|>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $]Kgs6=r  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Ol6jx%Je`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment os|8/[gT  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 "qjkwf)\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 'Ar+k\.J  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >{p&_u.r-  
agreement for a settlement 授产协议 mk8xNpk B  
agreement for assignment 转让协议 }&Un8Rg"h  
agreement for sale 售卖协议；买卖协议 G < Z)y#  
agreement for sale and purchase 买卖协议 j+"i$ln+s  
agreement for the payment of interest 支付利息协议 ^EWkJW,Yc  
agreement for the repayment of money 还款协议 :#1{c^i%3  
agreement of reinsurance 再保险协议 0m7ANqE[Z  
Agricultural Bank of China 中国农业银行 9{@[l!]W  
air passenger departure tax 飞机乘客离境税 m.e+S,i  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]l7) F-v  
airport tax 机场税 qZACX.Hw  
alcohol duty 酒精税 =<R")D]4z  
alienation 让与；让渡；转让 R)MWO5  
alimony 生活费；赡养费 'd4I/  
All Ordinaries Index [AOI] 所有普通股指数 S.1\e"MfI  
all risks 全险；综合险 5A oKlJrY  
All Sales Record for Stock Market 《股票市场成交报告》 [74HUw>  
Allied Capital Resources Limited 新联财务有限公司 L|.q19b*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5wYYYo=  
allocation letter 拨款信件 =/Pmi_  
allocation of fund 分配款项；预留款项 \B) a57  
allocation of profit 利润分配；溢利分配 mI
gc)"  
allocation warrant 拨款令 +>h}Uz  
allotment 分配；配股 B/.+&AJw  
allotment notice 股份配售通知；配股通知 *F0O*n*7W  
allotment of shares 股份分配 g*?)o!_*  
allowable 可获宽免；免税的 ~sT/t1Rp  
allowable business loss 可扣除的营业亏损 )zz^RB\p  
allowable expenses 可扣税的支出 H6%QM}t  
allowance 免税额；津贴；备抵；准备金 (? j $n?p  
allowance for debts 债项的免税额 8}z]B^?Fy  
allowance for depreciation by wear and tear 耗损折旧免税额 huFT_z_;;  
allowance for funeral expenses 殡殓费的免税额 @TF^6)4f  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Uyf<:8U\  
allowance for repairs and outgoings 修葺及支出方面的免税额 L[o;@+32  
allowance to debtor 给债务人的津贴 @zo}#.g  
alteration of capital 资本更改 u UXj  
alternate trustee 候补受托人 1.*VliY  
amalgamation 合并 n "?It  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FeOo;|a  
ambit of charges 征税范围；收费范围 ,PC'xrEo  
amended valuation 经修订的估值 XCr\Y`,Z@  
American Commodities Exchange 美国商品交易所 gv)F`uRWA  
American Express Bank Limited 美国运通银行 mO
gsO  
American Stock Exchange 美国证券交易所 &AM<H}>  
amortization 摊销 7R9.g6j  
amount due from banks 存放银行同业的款项 Bu
|Uz0Y  
amount due from banks abroad 存放海外银行同业的款项 eD5:0;X2  
amount due from holding companies 控股公司欠款 ,p2BB"^_i  
amount due from local banks 存放本港银行同业的款项 ,ab_u@  
amount due to banks 银行同业的存款 W[Kv Qt3%  
amount due to banks abroad 海外银行同业的存款 )c|S)iJ7=z  
amount due to holding companies 控股公司存款 V@krw"vW  
amount due to local banks 本港银行同业的存款 I3sH8/*  
amount due to outport banks 外埠银行同业的存款 gwVfiXR4  
amount for note issue 发行纸币的款额 wM
Fo8;L  
amount of bond 担保契据的款额 -7jP'l=h  
amount of consideration 代价款额 J|4q9$  
amount of contribution 供款数额 n.9k<  
amount of indebtedness 负债款额 vC$Q4>m  
amount of principal of the loan 贷款本金额 HQP
b  
amount of rates chargeable 应征差饷数额 fXfBDB  
amount of share capital 股本额 4CAV)  
amount of sums assured 承保款额 74f3a|vx/  
amount of variation 变动幅度 0-Z sV3I&  
amount of vote 拨款数额 )Dn~e#  
amount payable 应付款额 s&(,_34  
amount receivable 应收款额 &%J+d"n(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +LBDn"5  
analysis 分析 ,K4*0!TXP  
ancillary risk 附属风险 [4qCW{x._  
annual account 周年帐目；周年帐目报表；年度决算；年结 Xc)V;1  
annual accounting date 年结日期 %f??O|O3  
annual allowance 每年免税额；年积金；年度津贴；年津 h M{&
if
 
annual balance 年度余额 ~{69&T}9  
annual disposable income 每年可动用收入 ttQX3rmF01  
annual estimates 周年预算 i>=d7'oR  
annual fee 年费 "p]Fq,  
annual general meeting 周年大会 +!_?f'kv`  
annual growth rate 年增率；每年增长率 _D{zB1d\0  
annual long-term supplement 长期个案每年补助金 r=57,P(:Ca  
annual pensionable emolument 可供计算退休金的年薪 jvfVB'Tmr  
annual report 年报 ?}f+PP,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2hB';Dv  
annual return 周年报表；周年申报表；每年报税表格 O5}/OH|j  
Annual Return Rules 《周年报表规则》 gFO|)I N  
annual review of consumer prices 每年消费物价回顾 iMgfF_r  
annual roll-forward basis 逐年延展方式 'p0|wM_  
annual salary 年薪 Y)D~@|D,  
annual statement 年度报表；年度决算表 `v2]Jk<  
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 ?l\1n,!:8  
annuitant 年金受益人 9iMQq40  
annuity 年金 ?Q$LIoR  
annuity contract 年金合约 /48W]a}JS  
annuity on human life 人寿年金 2 uuI_9 "^  
antecedent debt 先前的债项 >y P`8Oq[  
ante-dated cheque 倒填日期支票 2kv%k3Q{  
anticipated expenditure 预期开支 .-kqt^Gc  
anticipated net profit 预期纯利 kk`BwRh)d;  
anticipated revenue 预期收入 ,$;g'z!N  
anti-inflation measure 反通货膨胀措施 m]g"]U:  
anti-inflationary stance 反通货膨胀立场 oECM1'=Bf  
apparent deficit 表面赤字 q\ihye  
apparent financial solvency 表面偿债能力 !sF! (u7  
apparent partner 表面合伙人 <9za!.(zu  
application for personal assessment 个人入息课税申请书 OBF3)L]  
application of fund 资金应用 G'|Emu=4  
application to release as liquidator and to destruct the books of accounts and documents w8~J5XS  
申请免除清盘人职务及毁灭帐簿与文件 g4n&k  
appointed actuary 委任精算师 F[aow$",+}  
appointed auditor 委任核数师；委任审计师 b0\'JZ  
appointed trustee 委任的受托人 B@ab[dm280  
appointer 委任人 iEDZ\\,  
apportioned pro rata 按比例分摊 {?a9>g-BW  
apportionment 分配；分摊 G5^gwG+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WZ.d"EE"  
apportionment formula 分摊方程式 3F%Qq7v  
apportionment of estate duty 遗产税的分摊 j s(E-d/  
appraisal 估价；评估 Bjg 21bw^  
appreciable growth 可观增长 tykA69X\W  
appreciable impact 显着影响 , N:'Z  
appreciable increase 可观增长 ,gU%%>-_~w  
appreciation 增值；升值 | ?6
wlf  
appreciation against other currencies 相对其他货币升值 Q:iW k6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4SG22$7W  
appreciation tax 增值税 ;bt@wgY  
appropriation 拨款；拨用；拨付 >$.u|a  
appropriation account 拨款帐目 ^V^In-[!y:  
Appropriation Bill 拨款法案 =hV-E D  
appropriation-in-aid system 补助拨款办法 V/j]UK0$  
approved assets 核准资产 gto@o\&=  
approved basket stock 认可一篮子证券 dEXHd@"H  
approved budget 核准预算 Pn{yk`6E  
approved charitable donation 认可慈善捐款 -KRHcr \  
approved charitable institution 认可慈善机构 "Y&+J@]  
approved currency 核准货币；认可货币 r#{r]q_E*  
approved estimates 核准预算 tVx.J'"Y  
approved estimates of expenditure 核准开支预算 T7;)HFGeW  
approved overseas insurer 核准海外保险人 M mg#Vy~  
approved overseas trust company 核准海外信托公司 oz}p]l7  
approved pooled investment fund 核准汇集投资基金 uo1G   
approved provident fund scheme 认可公积金计划 Z2chv,SqCJ  
approved provision 核准拨款 FswMEf-|  
approved redeemable share 核准可赎回股份 =goZI67  
approved regional stock 认可地区性证券 2|k*rv}l  
approved retirement scheme 认可退休金计划 
h.)2,  
approved subordinated loan 核准附属贷款 :oB4\/(G#  
arbitrage 套戥；套汇；套利 ,5\:\e0H  
arbitrageur 套戥者；套汇者 V:42\b7x  
arbitrary amount 临时款项 $XS0:C0  
arrangement 措施；安排；协定 @4:cn  
arrears 欠款 lwH&4K  
arrears of pay 欠付薪酬 Q^Ln`zMe  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?`F")y  
articles of association 组织章程；组织细则；组织章程细则 6'C!Au  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ";~}"Yz?[  
ascertainment of profit 确定利润 ]\nG1+ta  
"Asia Clear" “亚洲结算系统” K{VF_S:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 BfOG e!Si  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕  =erA.u  
Asian Development Fund [ADF] 亚洲发展基金 Vvx(7p-GQ  
Asian dollar bond 亚洲美元债券 $"{V],:T |  
Asian dollar market 亚洲美元市场 ADX}  
Asian dollar rate 亚洲美元利率 XA])<dZ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +DKrX  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|Y<ca   
asked price 沽盘；喊价；索价；卖方报价 
^F*)Jq  
assessable income 应评税入息 F~d !Ub$>  
assessable loss 应评税亏损 Zn3iLAPBX  
assessable profit 应评税利润 QnxkD)f*0  
assessable value 应评税值 gb:Cc,F,%  
assessed profit 估定利润 K/[v>(<  
assessed value 经评估价值 4~a0   
assessment 评税；评定；估价；评税单 Pyi PhOJe  
assessment number 评税编号；估价编号 \3q{E",\>@  
assessment of additional tax 补加税评税 f/)3b`$Wu  
assessment of performance 业绩评估；实绩评价 Pi?*rr5WZ  
Assessor 评税主任 KGUpXMd^Z  
asset price bubbles 资产价格泡沫 v>3ctP{  
asset-backed securities 具资产保证的证券 rO
Y^w9!  
assets accretion 资产增值 <YL\E v/[  
assets and liabilities 资产与负债 kyJv,!};  
assets betterment statement 资产递增表；资产改进表 qn@Qd9Sf  
assets lending 实物放款；有抵押贷款 7kn=j6I  
assets of the company passing on the death 死者去世时转移的公司资产 {CH\TmSz  
assets pledged as security for liabilities 用作负债抵押的资产 kt1f2cj  
assets portfolio 资产投资组合 #py7emu  
assets price 资产价格 >/n5=RWh  
assets quality 资产质素 V`69%35*@  
assets realization 资产变现 se_zCS4Y  
assets refinancing arrangement 资产再集资安排 ^F
?H)[0  
assets securitization 资产证券化 _0F6mg n  
assets situated outside Hong Kong 在香港以外地方的资产 IJ,,aCj4g  
assets stripping 削减资产；拆卖资产 VhSKtD1  
assets value 资产值 xSb/98;  
assignee 承让人 ~s^&*KaA  
assignment 转让；转让书；转让契  1,PFz  
assignment of interest 权益转让 fJv0 B*  
assignment of letters patent and trade mark 专利证书及商标转让 %8o(x 0  
assignment of property 物业转让；物业转让书 QBto$!})  
assignment right 转让权 3|:uIoR{  
assignor 转让人 Op3 IL/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |ry;'[*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 U7crbj;c)d  
associate member 附属会员 any\}   
associated body corporate 相联法人团体 B_cn[?M  
associated company 相联公司；联属公司 W&06~dI1!  
associated corporation 相联法团 _;01/V"q6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q,\lS  
公认会计师公会〔英国〕 KvilGh10  
Association of Futures Exchange Brokers 香港期货经纪协会 8gC(N3/E"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 MPzqw)_-v  
association of underwriters 承保人组织 3UC8iq*  
assumption of control 接管 2L<TqC{,-  
assurance 担保；保险；转易；转易书 ]VJcV.7`  
assurance of interest 权益的转易 {OAy@6 +  
at 19XX price 按一九ＸＸ年价格计算 ^DZiz[X+|  
at a discount 按赔价计算；按贴水价格计算；打折扣 PLLlo~Bb  
at a premium 按溢价计算；按升水价格计算 >4EcV1y  
at call 通知付款；按通知 |P?8<8p  
at constant market price 按固定市价计算 [RpFC4W  
at constant price 按固定价格计算 p'w[
5'  
at cost 按成本计算 cJ8*[H<NV  
at current market price 按当时市价计算；按现时市价计算 xC;$/u%'  
at current price 按当时价格计算；按现时价格计算 n;rOH[P  
at factor cost 按要素成本计算；按生产要素成本计算 F$ h/k^  
at money-of-the-day price 按付款当日价格计算 McsqMI6  
at or better 按指定或较佳价位〔买卖指令〕 * n!0  
at par 按面值计算；平价 ^|sxbP  
at sight 见票即付 q=nMZVVlF(  
at the close 按收市盘 7DYD+N+T  
at the opening 按开市盘 h y[_  
attestation 见证；见证条款 DBmcvC  
at-the-money option 平价期权 *R~oA`
 
attorney 受权人；受托代表人 *fd` .}  
attornment 新拥有人承认书 e9B,  
attributable profit 可归属利润 W)4xO>ck*3  
attributable share value 可归属股份价值 Y"l!3^  
Auckland Stock Exchange 奥克兰证券交易所 rkD4}jV  
auction 拍卖 <K\F/`c  
auctioneer 拍卖商 +V'r>C:  
audit 审计；核数 },Z-w_H  
Audit Commission 审计署 BK /;HG  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] v>R.M"f  
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〕 V)(pe #P  
audit review 帐目审查 w@:o:yLS  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )d.7xY7!  
audited account 审计帐目；经审计的帐目 gdG
: &{|x  
audited annual account 经审计的周年帐目 ))KsQJ"
V  
audited balance sheet 经审计的资产负债表 Z#J{tXZc  
auditor 核数师；核数主任；审计师 'xi..  
auditor's certificate 核数师证明书；审计师证明书 '6WDs]\  
auditor's report 核数师报告；审计师报告 Ck^=H  
Aussie bond 澳元债券 1$Hf`h2  
austerity budget 紧缩预算 (u'/tNGS  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 s+CXKb +  
Australia All Ordinaries Index 澳洲所有普通股票指数 8c/Ii"1  
Australian Dollar [AUD] 澳元 nVM`&azD  
Australian Options Market 澳大利亚期权市场 }E1Eq
  
Australian Securities Commission 澳洲证券事务监察委员会 qJ!oH&/cD  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e5XikLu  
Australian Stock Exchange 澳大利亚证券交易所 [&`>&u@MK  
Austrian Schilling [ATS] 奥地利先令 =:0(
&NCRq  
authentication 认证；鉴证 11-uJVO~*  
authority to purchase 委托购买证；委购书 ^y6CV4T+  
authorization 认可；核准；授权；授权书 pF!vW  
authorization by direction 指示授权 *{Z!m@?  
authorization by instruction 指令授权 Y zvtxX*  
authorization by warrant 令状授权 <1LuYEDq  
authorization of unit trust 单位信托的认可 qnm9Lw#  
authorized agent 指定代理人 3}g
K`1Nq1  
authorized capital 法定资本 AN1bfF:C  
authorized clerk 出市员 $7bmUQ|  
authorized dealer 认可交易商 plIx""a^h  
authorized financial institution 认可财务机构 'K"*4B^3  
authorized fund 认可基金 QA9vH'  
authorized fund house 获授权的基金公司；认可基金公司 z"vgwOP su  
authorized institution 认可机构 >5gzo6j/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 bG&qgbN>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 H5%I?ZXw4  
authorized insurer 获授权保险人；获认可承保人 Qv=Z  
authorized investment 特准投资项目 _k@l-Bj  
authorized person 获授权人 #FQVhgc  
authorized representative 获授权代表 52 A=c1kb  
authorized share capital 法定股本 Z"^@B2v  
automated quotation system 自动报价系统 enrmjA&3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] E<4}mSn)  
自动交易系统〔香港期货交易所有限公司〕 .KLuGb3JJ  
automatic adjustment mechanism 自动调整机制 t&uHn5  
automatic adjustment system 自动调整系统 5.E 2fX  
Automatic Clearing House 自动票据交换所 $G}Q}f  
automatic exchange rates accumulation system 自动化汇率累集系统 W P&zF$  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "|%fAE  
automatic teller machine [ATM] 自动柜员机 E4.IS=4S  
autopay 自动转帐 UmuFzw^
  
available assets 可用资产 fh3 6  
available fiscal reserve 现存财政储备 $3Ia+O   
available profit 可用利润 gc:>HX);)  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 syfR5wc  
average 平均；平均数；海损 qs b4@jt+  
average basic salary 平均基本薪金 >dGYZfqD  
average consumer expenditure 平均消费开支；一般消费开支 j%h Y0   
average cost 平均成本 sP 
|i'  
average cost of land production 增辟土地平均成本 CUG<v3\  
average daily turnover 平均每日成交额 tSYnc7  
average daily wage rate 平均每日工资率 l{AT)
1;^  
average expenditure pattern 平均开支模式 q'r3a+  
average growth rate 平均增长率 K\ ]r  
average net fixed assets 固定资产平均净值 K7Vr$,p  
average of relatives 相对价格平均数 0A9cu,ZdUR  
average price 平均价格 ~e8n yB  
average propensity to consume 平均消费倾向；一般消费倾向 m>!#}EJ|  
average propensity to save 平均储蓄倾向；一般储蓄倾向 el%Qxak`"  
average rate 平均率 ;CZcY] ol  
average revenue 平均收入；平均收益 BYf"l8^,  
average stock 平均库存；平均存货 7EXmmB~>,  
average yearly rent 平均年租 /{va<CL  
avoidance of double taxation 避免双重课税 /0uinx  
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="sx 8?  
6hq)yUvo4  
给你加分了