一些有用的会计术语(也不知道发的地方对不对)A

A: jaN
H](V  
A share Ａ股；甲类股份 m9cj7  
abatement of tax 减税；减扣免税额 q
G*_w RF  
ABN AMRO Bank N.V. 荷兰银行 `F@f?*s:  
above-the-line expenditure 线上项目支出；经常预算支出 yT2vO_rH  
above-the-line receipt 线上项目收入；经常预算收入 "rf\' 9=  
ABSA Asia Limited 南非联合亚洲有限公司 GMyoSe%1/  
absolute change 绝对数值变更
{AtfK>D  
absolute expenditure 实际开支 su%Z{f)#  
absolute guideline figure 绝对准则数字 B=^2g}mgK  
absolute interest 绝对权益 Z#[>N,P  
absolute order of discharge 绝对破产解除令 v@]6<e$  
absolute profit margin 绝对利润幅度 uvNnW}G4  
absolute value 实值；绝对值 H|x k${R`  
absolutely vested interest 绝对既得权益 X.:
_"+I;  
absorbed cost 已吸收成本；已分摊成本 w7Pe  
absorption 吸收；分摊；合并 _i#@t7  
absorption rate 吸收率；摊配率；分摊率 Mj,2\ijNM  
ACB Finance Limited 亚洲商业财务有限公司 P'gT6*an,"  
acceptable form of reciprocity 合理的互惠条件 v3!byN^  
acceptable rate 适当利率；适当汇率 = c/3^e  
acceptance agreement 承兑协议 >DkN+S  
acceptance for honour 参加承兑 ~c9vdK  
acceptor 承兑人；接受人；受票人 #{?m  
acceptor for honour 参加承兑人 R|6RI}  
accident insurance 意外保险 i"ck`6v"8  
Accident Insurance Association of Hong Kong 香港意外保险公会 >^sz5d+X  
accident insurance scheme 意外保险计划 
aB7d(  
accident year basis 意外年度基准 _TV2)  
accommodation 通融；贷款 upZYv~Sa  
accommodation bill 通融票据；空头票据 n,1NJKX  
accommodation party 汇票代发人 t>m8iS>  
account balance 帐户余额；帐户结余 ~x9 W{B]  
account book 帐簿 [%7IQ4`{  
account collected in advance 预收款项 60(}_%  
account current book 往来帐簿 F9ZOSL 8Q  
account of after-acquired property 事后取得的财产报告 t Qp*'  
account of defaulter 拖欠帐目 xu0;a  
account payable 应付帐款 Y+}OClS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !#l0@3  
account receivable 应收帐款
XtnIK  
account receivable report 应收帐款报表 K7n;Zb:BR  
account statement 结单；帐单；会计财务报表 }D8~^  
account title 帐户名称；会计科目 q\-xg*'  
accountant's report 会计师报告 WX+< 4j  
Accountant's Report Rules 会计师报告规则 FA<Z37:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Z5{*? 2  
Accounting Arrangements 《会计安排》 |F8;+nAVF#  
accounting basis 会计基础 $@lq}FQ%  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~Q3WBOjn  
Accounting Circular 《会计通告》 }6yxt9  
accounting class 会计类别 q{jk.:;'  
accounting date 记帐日期；会计结算日期 qQ2  
accounting for money 款项核算 :XNK-A W  
Accounting Officer 会计主任 (e>RNn\  
accounting period 会计报告期；会计期 P6.)P|n7=  
accounting policy 会计政策；会计方针 1e+h9|hGYw  
accounting practice 会计惯例 0Ax>gj-`  
accounting principle 会计准则 Hz8Jgp  
accounting record 会计记录 rjhs?  
accounting report 会计报告 'Y,+D`&i)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )<
X=z  
Accounting Society of China 中国会计学会 ?Xy w<fMQ  
accounting statement 会计报表 oxxE'cx{g  
accounting system 会计制度；会计系统 :*^(OnIe  
accounting transaction 会计事项；帐务交易 i2`.#YJ&v  
accounting treatment 会计处理 R.^Bxi-UG:  
accounting year 会计年度 P\Pc/[ Z7  
accretion 增值；添加 ~2;&pZ$  
accrual 应计项目；应累算数目 ,.1&Ff
)S  
accrual basis 应计制；权责发生制 S5YDS|K  
accrual basis accounting 应计制会计；权责发生制会计 A`+(VzZgJ  
accrue 应累算；应计 0KNH=;d}  
accrued benefit 应累算利益 Sm~? zU[k/  
accrued charges 应计费用 u|:UFz^p  
accrued cumulative preference share dividend 应累算的累积优先股股息 CfWK6>  
accrued expenses 应累算费用 }V93~>  
accrued interest payable 应付利息；应计未付利息 XPR:_  
accrued interest receivable 应收利息；应计未收利息 [:/7OM  
accrued right 累算权益 /cn/[O9  
accruing profit 应累算的利润 b[QCM/  
accumulated fiscal reserve 累积财政储备 u0(hVK`":  
accumulated profit 累积利润；滚存溢利 Q>#)LHX  
accumulated reserve 累积储备 =1uj
1.h  
accumulation of surplus income 累积收益盈余 )dzjz%B)  
acquired assets 既得资产 HfZ (U5~  
acquisition 收购；购置；取得 J~nJpUyP*  
acquisition cost 购置成本 $! fz~  
acquisition expenses 购置费用 AVdd?Ew  
acquisition of 100% interest 收购全部股权 r5X BcG(2  
acquisition of control 取得控制权 #I*ht0++  
acquisition of fixed assets 购置固定资产 7csl1|U  
acquisition of shell “买壳” /3"e3{uy  
acquisition price 收购价 oIu,rjb  
act of God 天灾 z}Mb4{d1  
acting partner 执事合伙人 '/]fZ|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4)c"@Zf  
active partner 积极参与的合伙人 0t/z"  
active trading 交投活跃 #o}{cXX#  
actual circulation 实际流通 XO8 H]  
actual cost 实际成本 "pKGUM  
actual expenditure 实际开支；实际支出 1^Y:XJ73  
actual income 实际入息；实际收入；实际收益 ,vHX>)M|  
actual market 现货市场 yA`]%U((  
actual price 现货价；实际价格 [1[[$ Dr  
actual profit 实际利润 <_FF~lj  
actual quotation 实盘；实际价位；实际报价 JsoWaD  
actual year basis 按实际年度计算 f;qKrw  
actuals 实货 P(W\aLp  
actuarial investigation 精算调查 R`<{W(J;r  
actuarial principle 精算原则 $`+~QR!h  
actuarial report 精算师报告 F".IB^}$  
Actuarial Society of Hong Kong 香港精算学会 joSr,'x  
actuarial valuation 精算师估值 1)c=15^  
actuary 精算师 Vq;{+j(  
ad referendum agreement 暂定协议；有待覆核的协定 N5I W@?4  
ad valorem duty 从价税；按值征税 B@~eBU,$  
ad valorem duty system 从价税制 c]:J/'vc  
ad valorem fee 从价费 c^q O@%s  
ad valorem tariff 从价关税 VN55!l'OV  
additional allowance 额外免税额 rg]A_(3Bb  
additional amount for unexpired risk 未过期风险的额外款额 II f >z_m  
additional assessable profit 补加应评税利润 ]#Z$jq{,  
additional assessment 补加评税 Q& unA3  
additional commitment 额外承担 bvxxE/?Ni  
additional commitment vote 额外承担拨款 /=O+/)l`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mc[_
>[m  
additional dependent parent allowance 供养父母额外免税额 Y-q,Ovf!  
additional provision 额外拨款 !WVabdt  
additional stamp duty 附加印花税 MHzsxF|  
additional tax 补加税罚款；补加税款 c#4ZDjvm6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 w7]p9B  
adjudged bankrupt 被裁定破产 [.yx2@W  
adjudicated bankrupt 裁定破产人 ~wd?-$;070  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @"#gO:|[i0  
adjudication of bankruptcy 裁定破产；宣告破产 Wb
-'E%K  
adjudication of insolvency 裁定无力偿还债务 B?zS_Ue  
adjusted actual 经调整的实数；调整后的实数 My43\p  
adjusted current assets 经调整的流动资产；调整后的流动资产 2>_LX!kyP]  
adjusted figure 经调整的数字；调整后的数额 t$kf'An}/  
adjusted liabilities 经调整的负债；调整后的负债 Ga/\kO)x_  
adjusted loss 经调整的亏损；调整后的亏损 ;@;
ie8H  
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 gT\y&   
adjusted profit 经调整的利润；调整后的利润 jwE(]u  
adjusted surplus 经调整的盈余额；调整后的盈余额 =v#A&IPA'  
adjusted value 经调整的价值；调整后的价值 %:8q7PN|  
adjustment 调整；修订；理算〔保险〕 Fn0LE~O}-8  
adjustment centre 调剂中心 *ytd.^@r  
adjustment lag 调整过程的时间差距；调整时差 )T~ +>+t  
adjustment mechanism 调整机制 !gH.st  
adjustment of loss 亏损调整 wQ/@+
$>  
adjustment process 调整过程；调整程序 /)OO)B-r  
adjustment range 调整幅度 mDt",#g  
administered exchange rate 受管制汇率 QBT-
J`Pz  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 . R8W<  
administration expenses 行政费用 $S-;M0G x  
administration fee 手续费；行政费 \#*;H|U.x  
administration in bankruptcy 破产管理 5O;oo@A:[  
administration order 遗产管理令 UC2OYZb  
administrator 管理人；遗产管理人 KcyM2hE7  
administrator of the estate 遗产管理人 ba:du |Ec  
admission of debt 债项承认书 [AOluS  
admission of proof 接纳债权证明 M#jeeE-}%  
advance 放贷款项；垫付款项；预支款项；预付款项 q8yJW-GA   
advance account 暂支帐目；预付款帐户 ,%DAh  
advance compensation 预付补偿金 x6cl(J}  
advance from shareholder 股东垫款 _(A+_|  
advance pending reimbursement 预支以待日后付还 B qi
q  
advanced economy 先进经济体系 Ta5iY }  
advancement 预付；预付财产 -t
dO
N  
advances warrant 垫款令 )( jNd&H  
advancing 贷出 l4.@YYzbp.  
adverse balance 逆差 0JWD] "  
adverse exchange 逆汇 YyBq+6nq5  
advertisement addressed to shareholders 在报章刊登的致股东通告 x?&xz;  
advice for collection 托收通知书 i{RS/,h4  
advice of drawing 提款通知书；汇票通知书 q9Opa2  
advice of payment 付款通知 Fm+)mmJP  
Advisory Committee [Securities and Futures Commission] 'C4Ll2  
谘询委员会〔证券及期货事务监察委员会〕 U=?"j-wN  
Advisory Committee on Diversification 经济多元化谘询委员会 $">NW& i(  
affidavit 誓章；遗产申报誓章 {qdhp_~^l  
affidavit of no receipt 述明无收款的誓章 ?fX8WRdh  
affiliate 联号；联营公司；附属公司 rVW'KN  
affiliated company 附属公司；联号；联营公司 |4*2xDcl  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `pS)qx.a  
affordability 负担能力 H {Wpf9_ K  
African Development Bank [AfDB] 非洲开发银行 )x O_  
after-acquired property 事后取得的财产 z_0lMX`  
after-hours dealing 市后交易 T%#P??k  
after-tax profit 税后盈利；税后利润；税后溢利 V<I${i$]0  
agency agreement 代理协议 L|Gk}n  
agency expenses 代理机构的开支 ;,hoX6D$
 
agency fee 代理费 tg`!svL!  
Agency Law 《代理法》 2Mi;}J1C{  
agent 代理人；承销人 z:,!yU c  
agent of company 公司代理人 ><[.  
agent's fee 代理人费；经纪费 r
*xw\  
aggregate 总计；总数；总体数字 ?4||L8j2^  
aggregate amount 总款额；总额 <(lSNGv5N  
aggregate assets and liabilities 总体资产与负债 ?mUu(D:7D  
aggregate at constant price 按固定价格计算的总体数字 Uwil*Jh
 
aggregate demand 总需求 o5A_j?t  
aggregate gross position 总持仓量 ![C$H5  
aggregate limit 总限额 &l*dYzqq  
aggregate of salaries tax 合计薪俸税 QnAf A%  
aggregate performance 总体表现；总体业绩 5}aC'j\  
aggregate supply 总体供应 rKO*A7vE  
aggregate surplus 总盈余 %QZ!Tb  
aggregate total 整体总额 <"P '"SC  
aggregate value 总值；合计价值 P9chRy  
aggregated basis 合计基准 r:Tb{cA  
aggregated net chargeable income 合计应课税入息实额 oD2;Tdk  
aggregation 合并计算；合计；总和 \} Szb2  
aggregation of incomes of husband and wife 夫妇入息合并计算 85~h+Q;  
aggregation of property 财产的总和 zt%Fvn4/pF  
agio 差价；贴水 [gY__  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 UR=s{nFd  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 'GoeVq  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 *N+aZV}`Z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment q%&7J<  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 _cs9
R%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \r9%;?f  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 QQ8W;x  
agreement for a settlement 授产协议 b:&$x (|  
agreement for assignment 转让协议 V1U[p3J-S  
agreement for sale 售卖协议；买卖协议 p&27|1pZm  
agreement for sale and purchase 买卖协议 VO6y9X"  
agreement for the payment of interest 支付利息协议 /pN2
Jst  
agreement for the repayment of money 还款协议 Wm&f+{LO+K  
agreement of reinsurance 再保险协议 +# >%bq x  
Agricultural Bank of China 中国农业银行 AWNd(B2o  
air passenger departure tax 飞机乘客离境税 G{Q'N04
RA  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <LZvh8  
airport tax 机场税 mR@X
t#  
alcohol duty 酒精税 n?tAa|_  
alienation 让与；让渡；转让 Y%9F  
alimony 生活费；赡养费 rq?x]`u   
All Ordinaries Index [AOI] 所有普通股指数  n(1"6  
all risks 全险；综合险 &4
FdA|9T  
All Sales Record for Stock Market 《股票市场成交报告》 B)`X7uG  
Allied Capital Resources Limited 新联财务有限公司 rl7Y
=*Dv  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]vFmY  
allocation letter 拨款信件 }w8AnaC  
allocation of fund 分配款项；预留款项 aH"c0A  
allocation of profit 利润分配；溢利分配 ?d)|vX3Uf  
allocation warrant 拨款令 EKD>c$T^  
allotment 分配；配股 ?8m/]P/~  
allotment notice 股份配售通知；配股通知 6p{x2>2y[  
allotment of shares 股份分配 []Ea0jYu  
allowable 可获宽免；免税的 N^N?!I  
allowable business loss 可扣除的营业亏损 a~"X.xT\R  
allowable expenses 可扣税的支出 0-HE, lv  
allowance 免税额；津贴；备抵；准备金 9F4|T7?  
allowance for debts 债项的免税额 3NWAyCq-  
allowance for depreciation by wear and tear 耗损折旧免税额 21j+c{O  
allowance for funeral expenses 殡殓费的免税额 ;~;St>?\R\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g7F Z -  
allowance for repairs and outgoings 修葺及支出方面的免税额 dfcG'+RU}  
allowance to debtor 给债务人的津贴 #^V"=RbD  
alteration of capital 资本更改 }(''|z#UE  
alternate trustee 候补受托人 \ChcJth@o<  
amalgamation 合并 Y'
h'8 \  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0/]vmDr  
ambit of charges 征税范围；收费范围 ".ZiR7Z:$Y  
amended valuation 经修订的估值 bm.H0rHR4  
American Commodities Exchange 美国商品交易所 QD~`UJe>  
American Express Bank Limited 美国运通银行 YPEd XU8}  
American Stock Exchange 美国证券交易所 U:e9Vq'N m  
amortization 摊销 b2%[9)"I.  
amount due from banks 存放银行同业的款项 !:e qPpz  
amount due from banks abroad 存放海外银行同业的款项 Qd?P[xm  
amount due from holding companies 控股公司欠款 0^z$COCv  
amount due from local banks 存放本港银行同业的款项 uy{KV"%"^g  
amount due to banks 银行同业的存款 1hG O*cq!  
amount due to banks abroad 海外银行同业的存款 }6N|+z.cU  
amount due to holding companies 控股公司存款 G9q0E|  
amount due to local banks 本港银行同业的存款 ?J?!%Mw  
amount due to outport banks 外埠银行同业的存款 K gX)fj  
amount for note issue 发行纸币的款额 e8.bH#  
amount of bond 担保契据的款额 q4N$.hpb  
amount of consideration 代价款额 MzG.Qh'z  
amount of contribution 供款数额 kv b-=  
amount of indebtedness 负债款额 Nb1la
wC  
amount of principal of the loan 贷款本金额 7d5x4^EYE  
amount of rates chargeable 应征差饷数额 -y(
V-  
amount of share capital 股本额 B=Os?'2[  
amount of sums assured 承保款额 0]~n8mB>  
amount of variation 变动幅度 .Ps;O  
amount of vote 拨款数额 ^D
|c  
amount payable 应付款额 Yw<:I&  
amount receivable 应收款额 zL'n J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k5YDqGn'q  
analysis 分析 W=m_G]"L  
ancillary risk 附属风险 Fu/CX4R_|  
annual account 周年帐目；周年帐目报表；年度决算；年结 48`<{|r{  
annual accounting date 年结日期 1<"kN^  
annual allowance 每年免税额；年积金；年度津贴；年津 f7s.\  
annual balance 年度余额 uzsN#'7=  
annual disposable income 每年可动用收入 ;4IP7$3G  
annual estimates 周年预算 B!v1gh  
annual fee 年费 \m!."~%  
annual general meeting 周年大会 6dUP's_  
annual growth rate 年增率；每年增长率 urB.K<5ZA  
annual long-term supplement 长期个案每年补助金 zZHsS$/  
annual pensionable emolument 可供计算退休金的年薪 j@2 hI,+  
annual report 年报 FzIA>njt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H>]x<#uz)  
annual return 周年报表；周年申报表；每年报税表格 =$Z'F<|d  
Annual Return Rules 《周年报表规则》 OUPpz_y  
annual review of consumer prices 每年消费物价回顾 ?6bE!36  
annual roll-forward basis 逐年延展方式 n
gjbE+  
annual salary 年薪 6z*L9Vy($  
annual statement 年度报表；年度决算表 M~IiJ9{  
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 .y!Hw{cq  
annuitant 年金受益人 Jd;1dYkH:  
annuity 年金 z4goa2@Z  
annuity contract 年金合约 /[
L:ol6;!  
annuity on human life 人寿年金 tWFJ
x}H  
antecedent debt 先前的债项 "$&F]0  
ante-dated cheque 倒填日期支票 "<WSEs  
anticipated expenditure 预期开支 2h!3[{M\  
anticipated net profit 预期纯利 ?H`LrL/k  
anticipated revenue 预期收入 V1G]LM  
anti-inflation measure 反通货膨胀措施 !QovpO">z  
anti-inflationary stance 反通货膨胀立场 )94R\f  
apparent deficit 表面赤字 )".gjW8{#L  
apparent financial solvency 表面偿债能力 4\?B,!  
apparent partner 表面合伙人 Fk43sqU6~  
application for personal assessment 个人入息课税申请书 a lR}|ez  
application of fund 资金应用 U#}.r<  
application to release as liquidator and to destruct the books of accounts and documents e_TM#J(3  
申请免除清盘人职务及毁灭帐簿与文件 83a Rq&(R  
appointed actuary 委任精算师 9maw+c!~  
appointed auditor 委任核数师；委任审计师 gyK"#-/_d  
appointed trustee 委任的受托人 f2=s{0SX0  
appointer 委任人 M: 6cma5  
apportioned pro rata 按比例分摊 L!Ro`6|7;  
apportionment 分配；分摊 &,/T<V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @'<|B. f  
apportionment formula 分摊方程式 82vx:*Ip!}  
apportionment of estate duty 遗产税的分摊 a_yV*N`D  
appraisal 估价；评估 i@RjG
 
appreciable growth 可观增长 %YXC-E3@O  
appreciable impact 显着影响 w~9gZ&hdp  
appreciable increase 可观增长 Z%Gvf~u  
appreciation 增值；升值 R&QT  'i  
appreciation against other currencies 相对其他货币升值 8/CGg_C1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9(_/jU4mc  
appreciation tax 增值税 0)B+:  
appropriation 拨款；拨用；拨付 5c#L6 dA)  
appropriation account 拨款帐目 b} *cw2  
Appropriation Bill 拨款法案 +CkK4<dF  
appropriation-in-aid system 补助拨款办法 F-Ea85/K@4  
approved assets 核准资产 ;H^!yj5H  
approved basket stock 认可一篮子证券 7\xa_nrI  
approved budget 核准预算 $I9zJ"*  
approved charitable donation 认可慈善捐款 :PLsA3[}  
approved charitable institution 认可慈善机构 yZ{YIy~  
approved currency 核准货币；认可货币 7~',q"4P/_  
approved estimates 核准预算 r0sd_@Oj  
approved estimates of expenditure 核准开支预算 Uu(W62  
approved overseas insurer 核准海外保险人 D7%89qt  
approved overseas trust company 核准海外信托公司 <3qbgn>}b  
approved pooled investment fund 核准汇集投资基金 .^uu*S_  
approved provident fund scheme 认可公积金计划 (<CLftQKg  
approved provision 核准拨款 ~(8A&!#,!  
approved redeemable share 核准可赎回股份 8C2t0u;Y .  
approved regional stock 认可地区性证券 (GV6%l#I  
approved retirement scheme 认可退休金计划 !EFd-fk  
approved subordinated loan 核准附属贷款 ;kbz(:wA  
arbitrage 套戥；套汇；套利 ubLLhf  
arbitrageur 套戥者；套汇者 .28*vkH%C=  
arbitrary amount 临时款项 o8,K1ic5#  
arrangement 措施；安排；协定 k"Is.[I?^  
arrears 欠款 !qR(Rn  
arrears of pay 欠付薪酬 0KZ 3h|4lP  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?tcbiXRG+  
articles of association 组织章程；组织细则；组织章程细则 /sai}r1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j\a?n4g -  
ascertainment of profit 确定利润 ,]d}pJ}PX`  
"Asia Clear" “亚洲结算系统” s)V
^_@Z9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1a<,/N}}t  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ";~#epPkX  
Asian Development Fund [ADF] 亚洲发展基金 /[q@=X&  
Asian dollar bond 亚洲美元债券 ,[~EThcq  
Asian dollar market 亚洲美元市场 l^_X?
L@  
Asian dollar rate 亚洲美元利率 `/U:u9H9v  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Gc'HF"w  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !cpBX>{w  
asked price 沽盘；喊价；索价；卖方报价 >|s=l`"Xz  
assessable income 应评税入息 j@Dy
Wm/7  
assessable loss 应评税亏损 0nS6<:  
assessable profit 应评税利润 IE6/ E  
assessable value 应评税值 @dXf_2Tv=  
assessed profit 估定利润 CtfSfSAUuu  
assessed value 经评估价值 `{/=i|6  
assessment 评税；评定；估价；评税单 z23KSPo  
assessment number 评税编号；估价编号 '>6-
ie^0  
assessment of additional tax 补加税评税 L.R  
assessment of performance 业绩评估；实绩评价 u/zC$L3B(  
Assessor 评税主任 JB-j@  
asset price bubbles 资产价格泡沫 :$WRV-  
asset-backed securities 具资产保证的证券 bHP-Z9riv  
assets accretion 资产增值 #0R;^#F/  
assets and liabilities 资产与负债 U +]ab  
assets betterment statement 资产递增表；资产改进表 |Mh;k6  
assets lending 实物放款；有抵押贷款 ]X5*e'  
assets of the company passing on the death 死者去世时转移的公司资产 3EFk] X  
assets pledged as security for liabilities 用作负债抵押的资产 (3-G<E  
assets portfolio 资产投资组合 {ys_uS{c*  
assets price 资产价格 iTX.?*  
assets quality 资产质素 &5a>5ZG}  
assets realization 资产变现 3w@)
/ujn  
assets refinancing arrangement 资产再集资安排 S HvML  
assets securitization 资产证券化 zx!1jS  
assets situated outside Hong Kong 在香港以外地方的资产 _CZ*z  
assets stripping 削减资产；拆卖资产 t5_`q(:  
assets value 资产值 ;
(afz?T  
assignee 承让人 ]
o
Y~8HW  
assignment 转让；转让书；转让契 k\
[2o  
assignment of interest 权益转让 56)B/0=  
assignment of letters patent and trade mark 专利证书及商标转让 iZ:-V8{  
assignment of property 物业转让；物业转让书 QIw.`$H+  
assignment right 转让权 aql*@8 )m  
assignor 转让人 1a'JNe$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &Ls0!dWC  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 pZR^ HOq  
associate member 附属会员 }'{(rU  
associated body corporate 相联法人团体 |QY+vO7fxj  
associated company 相联公司；联属公司 &M2x`  
associated corporation 相联法团 RBb@@k[v  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] saZ;ixV  
公认会计师公会〔英国〕 Y7p#K<y]9  
Association of Futures Exchange Brokers 香港期货经纪协会 JWBWa-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 D|S)/o6  
association of underwriters 承保人组织 6R<%.-qr  
assumption of control 接管 A+p}oY '  
assurance 担保；保险；转易；转易书 P8EGd}2{8  
assurance of interest 权益的转易 mZ5UaSG  
at 19XX price 按一九ＸＸ年价格计算 rS jC/O&b  
at a discount 按赔价计算；按贴水价格计算；打折扣 qEpBzQ&gX6  
at a premium 按溢价计算；按升水价格计算 g&[g?L  
at call 通知付款；按通知 ZN?(lt)u9  
at constant market price 按固定市价计算 vQh'C.  
at constant price 按固定价格计算 %>bwpN  
at cost 按成本计算 xXbW6aI"  
at current market price 按当时市价计算；按现时市价计算 QQ
w^c1@  
at current price 按当时价格计算；按现时价格计算 vi2xonq^  
at factor cost 按要素成本计算；按生产要素成本计算 8 jT"HZB6  
at money-of-the-day price 按付款当日价格计算 iN><m|  
at or better 按指定或较佳价位〔买卖指令〕 #K[ @$BY:  
at par 按面值计算；平价 qq/Cn4fN8  
at sight 见票即付 #B?7{#.1  
at the close 按收市盘 &#;,P:.'  
at the opening 按开市盘 4>|5B:  
attestation 见证；见证条款 4[#.N 3Y4*  
at-the-money option 平价期权 ,^[s4 =3X?  
attorney 受权人；受托代表人 3aOFpCs|#  
attornment 新拥有人承认书 oM VJ+#[x  
attributable profit 可归属利润 =FKB)#N  
attributable share value 可归属股份价值 |N
g[^  
Auckland Stock Exchange 奥克兰证券交易所 D^u{zZy@e  
auction 拍卖 zb4g\H 0  
auctioneer 拍卖商 HaSH0eTw  
audit 审计；核数 &>/nYvuq-  
Audit Commission 审计署 3S9~rLrn?  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &A9+%kOk>  
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〕 <Du*Re6g  
audit review 帐目审查 VMHY.Rf  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 94R+S-|P  
audited account 审计帐目；经审计的帐目 $DVy$)a!u  
audited annual account 经审计的周年帐目 tY#^3ac  
audited balance sheet 经审计的资产负债表 xq{4i|d)  
auditor 核数师；核数主任；审计师 '=2t(@aC  
auditor's certificate 核数师证明书；审计师证明书 WZMsmhU@T  
auditor's report 核数师报告；审计师报告 iO@wqbg$6  
Aussie bond 澳元债券 ^Nu} HcC+  
austerity budget 紧缩预算 (UM+?]Qwy  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #i,O "`4  
Australia All Ordinaries Index 澳洲所有普通股票指数 v:>P;\]r9M  
Australian Dollar [AUD] 澳元 8 2qe|XD4p  
Australian Options Market 澳大利亚期权市场 f6#H@ X  
Australian Securities Commission 澳洲证券事务监察委员会 p<jr&zVEc>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 UOu&sg*o2B  
Australian Stock Exchange 澳大利亚证券交易所 4{

R`  
Austrian Schilling [ATS] 奥地利先令 n5i}J/Sa2  
authentication 认证；鉴证 k8ck#%#}Wu  
authority to purchase 委托购买证；委购书 0QpWt  
authorization 认可；核准；授权；授权书 Z/x1?{z  
authorization by direction 指示授权 9D<HJ(  
authorization by instruction 指令授权 <uvshZv  
authorization by warrant 令状授权 E%e-R6gl  
authorization of unit trust 单位信托的认可 o]Ki+ U  
authorized agent 指定代理人 V O
X>Sl  
authorized capital 法定资本 PTP2QAt  
authorized clerk 出市员 e'6?iLpy  
authorized dealer 认可交易商 dO@iq^9-  
authorized financial institution 认可财务机构 9~_6mR<  
authorized fund 认可基金 Gl:ASPZ6  
authorized fund house 获授权的基金公司；认可基金公司 x:xQXjJ  
authorized institution 认可机构 {)y4Qp  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _H,RcpyJ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6i
4j(P  
authorized insurer 获授权保险人；获认可承保人 V;V9_qP,  
authorized investment 特准投资项目
\5Jv;gc\\  
authorized person 获授权人 p.HA`R>  
authorized representative 获授权代表 `#ztp)&  
authorized share capital 法定股本 ~IXfID!8  
automated quotation system 自动报价系统 jt3SA [cy  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] j{=%~  
自动交易系统〔香港期货交易所有限公司〕 *}J_STM  
automatic adjustment mechanism 自动调整机制 w&{J9'~  
automatic adjustment system 自动调整系统 %9lxE[/  
Automatic Clearing House 自动票据交换所 l0_V-|x  
automatic exchange rates accumulation system 自动化汇率累集系统 SS`
C0&I@p  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 nAzr!$qbNv  
automatic teller machine [ATM] 自动柜员机 liTr3T`,V  
autopay 自动转帐 I?"5i8E  
available assets 可用资产 9V&LJhDQ  
available fiscal reserve 现存财政储备 N9Ml&*%oX{  
available profit 可用利润 [h1{{Nb#ez  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 *.RVH<W=8  
average 平均；平均数；海损 UXP;
'  
average basic salary 平均基本薪金 2KEww3.
{  
average consumer expenditure 平均消费开支；一般消费开支 - \QtE}|4  
average cost 平均成本 OK 6}9Eu9  
average cost of land production 增辟土地平均成本 pr"flRQr#  
average daily turnover 平均每日成交额 0TpA3K  
average daily wage rate 平均每日工资率 8`2K=`]ES+  
average expenditure pattern 平均开支模式  b\2"1m0H  
average growth rate 平均增长率 F0\ry "(t  
average net fixed assets 固定资产平均净值 &u8c!;y$b  
average of relatives 相对价格平均数 "DpQnhvbB  
average price 平均价格 JF gN  
average propensity to consume 平均消费倾向；一般消费倾向 Pz 'Hqvd  
average propensity to save 平均储蓄倾向；一般储蓄倾向 sn(}5;  
average rate 平均率 `9-Zg??8r  
average revenue 平均收入；平均收益 J$;)TI  
average stock 平均库存；平均存货 H4,yuV  
average yearly rent 平均年租 )sHPIxHI  
avoidance of double taxation 避免双重课税 =m:W  
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 ^=G+]$8  
H JiP:{  
给你加分了