一些有用的会计术语(也不知道发的地方对不对)A

A: ]+3M\ ib  
A share Ａ股；甲类股份 qe&B$3D|  
abatement of tax 减税；减扣免税额 ~<9e}J  
ABN AMRO Bank N.V. 荷兰银行 law
$LL  
above-the-line expenditure 线上项目支出；经常预算支出 zrG  
above-the-line receipt 线上项目收入；经常预算收入 VPuR4p.  
ABSA Asia Limited 南非联合亚洲有限公司 CfP-oFHoQ  
absolute change 绝对数值变更 3S]Q
IZ1  
absolute expenditure 实际开支 =_zo  
absolute guideline figure 绝对准则数字 8.N`^Nj 1  
absolute interest 绝对权益 _ahp7-O  
absolute order of discharge 绝对破产解除令 v[{7\Hh
a  
absolute profit margin 绝对利润幅度 -3v\ c~  
absolute value 实值；绝对值 O6)Po  
absolutely vested interest 绝对既得权益 .ml\z5  
absorbed cost 已吸收成本；已分摊成本 KsE$^`  
absorption 吸收；分摊；合并 oe2*$\?.  
absorption rate 吸收率；摊配率；分摊率 u_ l?d  
ACB Finance Limited 亚洲商业财务有限公司 /.CS6W^z  
acceptable form of reciprocity 合理的互惠条件 %=9o'Y,4  
acceptable rate 适当利率；适当汇率 X' 5R4j  
acceptance agreement 承兑协议 IF5-@hag,  
acceptance for honour 参加承兑 D"$Y, d  
acceptor 承兑人；接受人；受票人 3*2~#dh=  
acceptor for honour 参加承兑人 a^@.C5  
accident insurance 意外保险 AG9DJ{T  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^>Z_3{s:$  
accident insurance scheme 意外保险计划 1/w8'Kf'u  
accident year basis 意外年度基准 h]t v+\0  
accommodation 通融；贷款 %<a3[TQd`\  
accommodation bill 通融票据；空头票据 B ;E"VS0  
accommodation party 汇票代发人 9X=<uS  
account balance 帐户余额；帐户结余 `y^\c#k  
account book 帐簿 amC)t8L?  
account collected in advance 预收款项 Nc{&AV8Y_v  
account current book 往来帐簿 fxoEK}TM  
account of after-acquired property 事后取得的财产报告 0E!-G= v  
account of defaulter 拖欠帐目 `'<$N<!  
account payable 应付帐款 {}ADsh@7d'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 WQ[nK5#  
account receivable 应收帐款 '@hUmrl  
account receivable report 应收帐款报表 =FV(m S  
account statement 结单；帐单；会计财务报表 tlUh8os  
account title 帐户名称；会计科目 7<MEMNYX  
accountant's report 会计师报告 d94k  
Accountant's Report Rules 会计师报告规则 D:bmq93PC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "``>ii  
Accounting Arrangements 《会计安排》 ;<Hk Cd  
accounting basis 会计基础 ."^\1N(.n  
accounting by Official Receiver 破产管理署署长呈交的帐目 |C z7_Rn  
Accounting Circular 《会计通告》 )1M
2}11uS  
accounting class 会计类别 ,3T"fT-(  
accounting date 记帐日期；会计结算日期 Uoe;=P@  
accounting for money 款项核算 P658 XKE  
Accounting Officer 会计主任 -sKtT
9o  
accounting period 会计报告期；会计期 *nJ,|T  
accounting policy 会计政策；会计方针 ou~$XZ7oi  
accounting practice 会计惯例 >4Tk#+%Jj  
accounting principle 会计准则 DGb1_2ZQ  
accounting record 会计记录 tJ K58m$  
accounting report 会计报告 lW-h @  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I8)D  
Accounting Society of China 中国会计学会 u%z'.#r;a  
accounting statement 会计报表 (XmmbAbVom  
accounting system 会计制度；会计系统 b/ \EN)  
accounting transaction 会计事项；帐务交易 ;#9?3Os  
accounting treatment 会计处理 fv+ET:
T%  
accounting year 会计年度 u%:`r*r  
accretion 增值；添加 "IzAvKPM  
accrual 应计项目；应累算数目 RIXeV*ix  
accrual basis 应计制；权责发生制 |6bvUFr  
accrual basis accounting 应计制会计；权责发生制会计 oj Y.6w  
accrue 应累算；应计 l+P!I{n  
accrued benefit 应累算利益 b)KEB9w  
accrued charges 应计费用 `MPR-"Z6  
accrued cumulative preference share dividend 应累算的累积优先股股息 k &J;,)V  
accrued expenses 应累算费用 JfWkg`LqL  
accrued interest payable 应付利息；应计未付利息 axvZA:l  
accrued interest receivable 应收利息；应计未收利息 ph6'(,  
accrued right 累算权益 G6a 2]  
accruing profit 应累算的利润 /96lvn]8lO  
accumulated fiscal reserve 累积财政储备 dV :}  
accumulated profit 累积利润；滚存溢利 \u[}  
accumulated reserve 累积储备 7AT8QC`u  
accumulation of surplus income 累积收益盈余 }#ta3 x  
acquired assets 既得资产 [.xY>\e
 
acquisition 收购；购置；取得 qm
><}N7f  
acquisition cost 购置成本 s) U1U6O  
acquisition expenses 购置费用 Qe_{<E  
acquisition of 100% interest 收购全部股权 >xS({1A}  
acquisition of control 取得控制权 nfHjIYid  
acquisition of fixed assets 购置固定资产 bk<Rp84vL  
acquisition of shell “买壳” b<~8\\&  
acquisition price 收购价 ^`id/  
act of God 天灾 erUK;+2g  
acting partner 执事合伙人 3c6e$/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 :23S%B~X  
active partner 积极参与的合伙人 TBPu&+3  
active trading 交投活跃 I1':&l^O  
actual circulation 实际流通 7<e}5nA/  
actual cost 实际成本 &-Ch>:[  
actual expenditure 实际开支；实际支出 J(d+EjC  
actual income 实际入息；实际收入；实际收益 ^;a .;wR  
actual market 现货市场 hDB(y4/  
actual price 现货价；实际价格 3WQa^'u  
actual profit 实际利润 uGC5XX^  
actual quotation 实盘；实际价位；实际报价 .uauSx/#4  
actual year basis 按实际年度计算 TaYl[I  
actuals 实货 uCB9;+ Hjw  
actuarial investigation 精算调查 zNt//,={  
actuarial principle 精算原则 lAi5
sN)|$  
actuarial report 精算师报告 P8X9bW~GQ  
Actuarial Society of Hong Kong 香港精算学会 uXFI7vV6P  
actuarial valuation 精算师估值 /mz.HCs  
actuary 精算师 Ro9:kEG$  
ad referendum agreement 暂定协议；有待覆核的协定 6Y]P7j  
ad valorem duty 从价税；按值征税 ,.ivdg(/  
ad valorem duty system 从价税制 oOND]>  
ad valorem fee 从价费 "y"oV[`  
ad valorem tariff 从价关税 &Hp*A^M  
additional allowance 额外免税额 (c)/&~aE  
additional amount for unexpired risk 未过期风险的额外款额 tkHmH/'7  
additional assessable profit 补加应评税利润 oX:&;KA  
additional assessment 补加评税 ZYWGP:Y  
additional commitment 额外承担 &v((tZ  
additional commitment vote 额外承担拨款 i*:QbMb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rbdrs  
additional dependent parent allowance 供养父母额外免税额 @H#Fzoo.  
additional provision 额外拨款 $}tF66d  
additional stamp duty 附加印花税 kEC^_sO"  
additional tax 补加税罚款；补加税款 "*<vE7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "}xIt)n%;  
adjudged bankrupt 被裁定破产 +u$JMp  
adjudicated bankrupt 裁定破产人 Pv2uZH(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 RN)XIf$@_  
adjudication of bankruptcy 裁定破产；宣告破产 r&a}U6k(y  
adjudication of insolvency 裁定无力偿还债务 Wfd`v  
adjusted actual 经调整的实数；调整后的实数 @, fvWNI  
adjusted current assets 经调整的流动资产；调整后的流动资产 80lhhqRC  
adjusted figure 经调整的数字；调整后的数额 ";7N$hWE  
adjusted liabilities 经调整的负债；调整后的负债 P=,\wM6T|  
adjusted loss 经调整的亏损；调整后的亏损 %!A:Ka!m.  
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 t27UlFX  
adjusted profit 经调整的利润；调整后的利润 2c[HA  
adjusted surplus 经调整的盈余额；调整后的盈余额 :tO4LEb  
adjusted value 经调整的价值；调整后的价值 zuN(~>YH  
adjustment 调整；修订；理算〔保险〕 %/e'6g<  
adjustment centre 调剂中心 AYY(<b  
adjustment lag 调整过程的时间差距；调整时差 | 8mWR=9fs  
adjustment mechanism 调整机制 akr2Os  
adjustment of loss 亏损调整 G?Gf,{#K  
adjustment process 调整过程；调整程序 +8Q @R)3  
adjustment range 调整幅度 CtN\-E-  
administered exchange rate 受管制汇率 *cWHl@4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7Ji'7$  
administration expenses 行政费用 )C?H m^#  
administration fee 手续费；行政费 ej_u):G*  
administration in bankruptcy 破产管理 #KoI8U"  
administration order 遗产管理令 |g}r
  
administrator 管理人；遗产管理人 8*/;W&7y  
administrator of the estate 遗产管理人 azIhp{rHw  
admission of debt 债项承认书 i@rUZYF  
admission of proof 接纳债权证明 l#v52  
advance 放贷款项；垫付款项；预支款项；预付款项 z{ eZsh b  
advance account 暂支帐目；预付款帐户 jS
vq1$U  
advance compensation 预付补偿金 f:
\)! &W  
advance from shareholder 股东垫款 [n/c7Pe  
advance pending reimbursement 预支以待日后付还 / S' +  
advanced economy 先进经济体系 S'|PA7a}h  
advancement 预付；预付财产 o NA ]G]  
advances warrant 垫款令 $S<B\\ %  
advancing 贷出  /d|:  
adverse balance 逆差 jq]5Y^e  
adverse exchange 逆汇 5SUO`4L  
advertisement addressed to shareholders 在报章刊登的致股东通告 '6NrL;  
advice for collection 托收通知书 RICm$
,  
advice of drawing 提款通知书；汇票通知书 M.dX;iM<  
advice of payment 付款通知 ^g(qPtQ  
Advisory Committee [Securities and Futures Commission]  o%j?}J7y  
谘询委员会〔证券及期货事务监察委员会〕 C1_0 9Vc  
Advisory Committee on Diversification 经济多元化谘询委员会 [7PC\  
affidavit 誓章；遗产申报誓章 fWA#n  
affidavit of no receipt 述明无收款的誓章 >F7HKwg}Z  
affiliate 联号；联营公司；附属公司 H%l-@::+$  
affiliated company 附属公司；联号；联营公司 d:>^]5cE&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (=u!E+
N  
affordability 负担能力 bnkZWw'9  
African Development Bank [AfDB] 非洲开发银行 *FEJ5x  
after-acquired property 事后取得的财产 FXT^r3  
after-hours dealing 市后交易 +p>h` fc  
after-tax profit 税后盈利；税后利润；税后溢利 BhAT@%  
agency agreement 代理协议 2 ^"j]g>mj  
agency expenses 代理机构的开支 ,(h-  
agency fee 代理费 -?#iPvk6  
Agency Law 《代理法》 o9|
OL  
agent 代理人；承销人 |(W04Wp"@  
agent of company 公司代理人 egA*x*8  
agent's fee 代理人费；经纪费 l*hWws[  
aggregate 总计；总数；总体数字 2>X yrG  
aggregate amount 总款额；总额 mgH~G
Kf^  
aggregate assets and liabilities 总体资产与负债 {9|*au(K  
aggregate at constant price 按固定价格计算的总体数字 ;|XX^  
aggregate demand 总需求 qm/>\4eLt  
aggregate gross position 总持仓量 7t<h 'g2  
aggregate limit 总限额 xPm{'J+b~  
aggregate of salaries tax 合计薪俸税 }XUI1H]jk  
aggregate performance 总体表现；总体业绩 e^@ZN9qQ  
aggregate supply 总体供应 Bt")RG  
aggregate surplus 总盈余 pe,y'w{  
aggregate total 整体总额 & .1-6  
aggregate value 总值；合计价值 S)ipkuj X  
aggregated basis 合计基准 CzreX3i  
aggregated net chargeable income 合计应课税入息实额 "@VYJ7.1  
aggregation 合并计算；合计；总和 e%ro7~  
aggregation of incomes of husband and wife 夫妇入息合并计算 arR<!y7  
aggregation of property 财产的总和 I__b$  
agio 差价；贴水 TT(R<hL  
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》 PJm@fK(j  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment a,4GE'  
《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》 Zp[>[1@+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ii}{{1N6  
《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》 go=xx.WJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment yR{rje*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ))dqC l  
agreement for a settlement 授产协议 '$p`3Oqi  
agreement for assignment 转让协议 56kqG}mg&  
agreement for sale 售卖协议；买卖协议 iu<Tv,{8  
agreement for sale and purchase 买卖协议 m#[c]v{  
agreement for the payment of interest 支付利息协议 LrO[l0#'Q  
agreement for the repayment of money 还款协议 8q]"CFpa  
agreement of reinsurance 再保险协议 +<@1)qZ(E  
Agricultural Bank of China 中国农业银行 O\cc=7  
air passenger departure tax 飞机乘客离境税 `2+TN  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 32 j){[PL3  
airport tax 机场税 0 5?`W&:9  
alcohol duty 酒精税 /YPG_,lRA  
alienation 让与；让渡；转让 D0bpD  
alimony 生活费；赡养费 ]Q.S Is  
All Ordinaries Index [AOI] 所有普通股指数 Sru0j/|H\  
all risks 全险；综合险 *^{j!U37s  
All Sales Record for Stock Market 《股票市场成交报告》 ,if~%'9j  
Allied Capital Resources Limited 新联财务有限公司 F ]D^e{y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 73!NoDxb  
allocation letter 拨款信件 CTg79 ITYk  
allocation of fund 分配款项；预留款项 l{3zlXk3z  
allocation of profit 利润分配；溢利分配 n?6^j8i  
allocation warrant 拨款令 _?felxG[  
allotment 分配；配股 %LHt{:9.  
allotment notice 股份配售通知；配股通知 njJTEUd">  
allotment of shares 股份分配 7Cz=;  
allowable 可获宽免；免税的 d^~yUk  
allowable business loss 可扣除的营业亏损 Rq2bj_j  
allowable expenses 可扣税的支出 h*<`ct xL  
allowance 免税额；津贴；备抵；准备金 .#tA .%  
allowance for debts 债项的免税额 !a V:T&6  
allowance for depreciation by wear and tear 耗损折旧免税额 N@Ap|`Ei  
allowance for funeral expenses 殡殓费的免税额 T:%0i8p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D` cy.},L  
allowance for repairs and outgoings 修葺及支出方面的免税额 5IzCQqOPgX  
allowance to debtor 给债务人的津贴 T,/<'cl"  
alteration of capital 资本更改 ;^E\zs  
alternate trustee 候补受托人 l_04b];  
amalgamation 合并 ;mD!8<~z.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KU/QEeqbrp  
ambit of charges 征税范围；收费范围 P^Og(F8;  
amended valuation 经修订的估值 B/Q>i'e  
American Commodities Exchange 美国商品交易所 e$QMR.'  
American Express Bank Limited 美国运通银行 =7kn1G.(  
American Stock Exchange 美国证券交易所 .&bc3cW  
amortization 摊销 o:5m
gf7  
amount due from banks 存放银行同业的款项 PQF 40g1}  
amount due from banks abroad 存放海外银行同业的款项 qD"~5vtLqQ  
amount due from holding companies 控股公司欠款 )Mflt0fp  
amount due from local banks 存放本港银行同业的款项 NODg_J~T  
amount due to banks 银行同业的存款 4\V/A+<W  
amount due to banks abroad 海外银行同业的存款 OiC|~8  
amount due to holding companies 控股公司存款 N1y,~Z  
amount due to local banks 本港银行同业的存款 I WT|dA >  
amount due to outport banks 外埠银行同业的存款 Oel%lY}m3  
amount for note issue 发行纸币的款额 P^q!Pye  
amount of bond 担保契据的款额 2Nm{.Y  
amount of consideration 代价款额 P9`CW  
amount of contribution 供款数额 c?c"|.-<p  
amount of indebtedness 负债款额 x)%"i)  
amount of principal of the loan 贷款本金额 *<{hLf  
amount of rates chargeable 应征差饷数额 &Nr+-$  
amount of share capital 股本额 1p/_U?H:|  
amount of sums assured 承保款额 d"3x11|  
amount of variation 变动幅度 $*XTX?,'  
amount of vote 拨款数额 S:g6z'e1  
amount payable 应付款额 L1

k  
amount receivable 应收款额 l%i*.b(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -c0*  
analysis 分析 &jnBDr  
ancillary risk 附属风险 $LU|wW  
annual account 周年帐目；周年帐目报表；年度决算；年结 Mz) r'  
annual accounting date 年结日期 +WR'\15u  
annual allowance 每年免税额；年积金；年度津贴；年津 :zfMRg  
annual balance 年度余额 RcR-sbR  
annual disposable income 每年可动用收入 D&N3LH  
annual estimates 周年预算 vgNrHq&2q  
annual fee 年费 h^WMv *2  
annual general meeting 周年大会 ]w-W  
annual growth rate 年增率；每年增长率 +-V4:@  
annual long-term supplement 长期个案每年补助金 mMu+MXTk<  
annual pensionable emolument 可供计算退休金的年薪 IK4(r /  
annual report 年报 F2n4#b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t >64^nS  
annual return 周年报表；周年申报表；每年报税表格 .[:WMCc\  
Annual Return Rules 《周年报表规则》 97>|eDc Y  
annual review of consumer prices 每年消费物价回顾 XTb.cqOC  
annual roll-forward basis 逐年延展方式 >)>~S_u  
annual salary 年薪 ,&O&h2=  
annual statement 年度报表；年度决算表 51AA,"2[_  
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 KeyHxU=?  
annuitant 年金受益人 La7}zXx  
annuity 年金 BT -Y9j  
annuity contract 年金合约 tB}W )Eb  
annuity on human life 人寿年金 Ms%C:KG  
antecedent debt 先前的债项 %f&Bt,xEo  
ante-dated cheque 倒填日期支票 t08[3Q&  
anticipated expenditure 预期开支 aiw4J  
anticipated net profit 预期纯利 @@!]Raj=  
anticipated revenue 预期收入 {pRa%DF  
anti-inflation measure 反通货膨胀措施 0!axAvBV  
anti-inflationary stance 反通货膨胀立场 n:<Xp[;R  
apparent deficit 表面赤字 ay{]Vqi9  
apparent financial solvency 表面偿债能力 *`bES V :  
apparent partner 表面合伙人 6l"4F6  
application for personal assessment 个人入息课税申请书 @'J~(#}  
application of fund 资金应用 tg%Sn+:  
application to release as liquidator and to destruct the books of accounts and documents O15~\8#'  
申请免除清盘人职务及毁灭帐簿与文件 &MO
Ng=s3  
appointed actuary 委任精算师 p .~5k  
appointed auditor 委任核数师；委任审计师 `Y '-2Fv  
appointed trustee 委任的受托人 %3K'[2F  
appointer 委任人 ?IO3w{fmH  
apportioned pro rata 按比例分摊 QNcl   
apportionment 分配；分摊 s2+_`Ogg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -HFyNk]>  
apportionment formula 分摊方程式 fB4z
qMSfE  
apportionment of estate duty 遗产税的分摊 _Mh..#)`[  
appraisal 估价；评估 =k!F`H`/%'  
appreciable growth 可观增长 2:[G4  
appreciable impact 显着影响 Sc]h^B^7  
appreciable increase 可观增长 TPZ^hL>ao  
appreciation 增值；升值 4]cr1K ^  
appreciation against other currencies 相对其他货币升值 D_w<igu!3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `V[ hE r|  
appreciation tax 增值税 q^[SN  
appropriation 拨款；拨用；拨付 0|rd
I,z  
appropriation account 拨款帐目 IPY[x|  
Appropriation Bill 拨款法案 q6 4bP4K  
appropriation-in-aid system 补助拨款办法 bh5C  
approved assets 核准资产 y<yU5  
approved basket stock 认可一篮子证券 AX{yfL  
approved budget 核准预算 Ojp|/yd^YL  
approved charitable donation 认可慈善捐款 iA"H*0  
approved charitable institution 认可慈善机构 /'>ck2drjk  
approved currency 核准货币；认可货币 U}-hV@y  
approved estimates 核准预算 eoiC.$~\  
approved estimates of expenditure 核准开支预算 /cD]m  
approved overseas insurer 核准海外保险人 w*4sT+ P  
approved overseas trust company 核准海外信托公司 sR$/z9w  
approved pooled investment fund 核准汇集投资基金 3KKq1][  
approved provident fund scheme 认可公积金计划 &e4EZ  
approved provision 核准拨款 AeW_W0j  
approved redeemable share 核准可赎回股份 Xu{S4#1  
approved regional stock 认可地区性证券 MG,?,1_ &  
approved retirement scheme 认可退休金计划 t$uj(y>  
approved subordinated loan 核准附属贷款 OF(tCK  
arbitrage 套戥；套汇；套利 KZ/2W9r_,  
arbitrageur 套戥者；套汇者 Y;sN UX  
arbitrary amount 临时款项 ,fs>+]UY3  
arrangement 措施；安排；协定 \mwxV!!b$  
arrears 欠款  !h*F58  
arrears of pay 欠付薪酬 wA%,_s/U  
arrears of revenue 逾期未收税款；逾期未收的帐项 *&F~<HC2+  
articles of association 组织章程；组织细则；组织章程细则 73E[O5?b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t(- 5l  
ascertainment of profit 确定利润 zh
ACNz4tJ  
"Asia Clear" “亚洲结算系统” RJOyPZ]  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xC$CRzAe5p  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~uO9>(?D  
Asian Development Fund [ADF] 亚洲发展基金 wOl]N2<  
Asian dollar bond 亚洲美元债券 iM{aRFL  
Asian dollar market 亚洲美元市场 f{R/rb&iB  
Asian dollar rate 亚洲美元利率 1uc;:N G=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @|7e~U  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 x#tP)5n?s*  
asked price 沽盘；喊价；索价；卖方报价 &PEw8: TX  
assessable income 应评税入息 y]%Io]!d  
assessable loss 应评税亏损 !*B1Eo--cN  
assessable profit 应评税利润 ]1KF3$n0  
assessable value 应评税值 4--[.j*W  
assessed profit 估定利润 r1xhplHH@  
assessed value 经评估价值 -;[,`g(f  
assessment 评税；评定；估价；评税单 -<n]Sv;V  
assessment number 评税编号；估价编号 '.tg\]|  
assessment of additional tax 补加税评税 H?'
t>JX  
assessment of performance 业绩评估；实绩评价 U\tujK1  
Assessor 评税主任 )u5+<OG}=  
asset price bubbles 资产价格泡沫 PPj0LFA  
asset-backed securities 具资产保证的证券 0$q)uip  
assets accretion 资产增值 Yg3emn|a  
assets and liabilities 资产与负债 ;rh@q4#  
assets betterment statement 资产递增表；资产改进表 iED gcg7  
assets lending 实物放款；有抵押贷款 gA DF  
assets of the company passing on the death 死者去世时转移的公司资产 ~YrO>H` B  
assets pledged as security for liabilities 用作负债抵押的资产 'sTMUPg`  
assets portfolio 资产投资组合 J]4Uh_>)  
assets price 资产价格 B3&`/{u  
assets quality 资产质素 JXF@b-c  
assets realization 资产变现 Q>>II|~;J  
assets refinancing arrangement 资产再集资安排 l=t$XWh!  
assets securitization 资产证券化 q{oppali  
assets situated outside Hong Kong 在香港以外地方的资产 i}e OWi  
assets stripping 削减资产；拆卖资产 x-=qlg&EI  
assets value 资产值 dy2<b+
..  
assignee 承让人 SH M@H93  
assignment 转让；转让书；转让契 p EbyQ[  
assignment of interest 权益转让 S9S%7pE  
assignment of letters patent and trade mark 专利证书及商标转让 xy1R_*.F^T  
assignment of property 物业转让；物业转让书 y[sO0u\  
assignment right 转让权 %C(^v)"  
assignor 转让人 si3@R?WR6*  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =G%L:m*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 XVkCYh4,  
associate member 附属会员 qCgoB 0  
associated body corporate 相联法人团体 S
pX6PwM  
associated company 相联公司；联属公司
'#@tovr  
associated corporation 相联法团 qEV>$>}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] VTvNn
  
公认会计师公会〔英国〕 a/H|/CB3  
Association of Futures Exchange Brokers 香港期货经纪协会 jr=erVHK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 f8836<c  
association of underwriters 承保人组织 @t?uhT*Z=  
assumption of control 接管 O0,=@nw8.  
assurance 担保；保险；转易；转易书 E?[]N[0Kl  
assurance of interest 权益的转易 ,[<+7  
at 19XX price 按一九ＸＸ年价格计算 @a}jnl(2  
at a discount 按赔价计算；按贴水价格计算；打折扣 n
|f Huv  
at a premium 按溢价计算；按升水价格计算 8P3"$2q  
at call 通知付款；按通知 5]yby"Z?}  
at constant market price 按固定市价计算 whvvc2  
at constant price 按固定价格计算 I9;,qd%<T  
at cost 按成本计算 `
E2HQA@  
at current market price 按当时市价计算；按现时市价计算 Z`Sbq{Kx  
at current price 按当时价格计算；按现时价格计算 L4-v'Z;  
at factor cost 按要素成本计算；按生产要素成本计算 80;^]l   
at money-of-the-day price 按付款当日价格计算 lcYjwA  
at or better 按指定或较佳价位〔买卖指令〕 Z</.Ss 4  
at par 按面值计算；平价 x 2Cp{+}  
at sight 见票即付 Z1ZjQt#~+  
at the close 按收市盘 /32x|Ow# 1  
at the opening 按开市盘 Z. G<
'  
attestation 见证；见证条款 wxSJ  
at-the-money option 平价期权 VgyY7INx9  
attorney 受权人；受托代表人 <mX EX`?  
attornment 新拥有人承认书 xl4A<  
attributable profit 可归属利润 |#?:KvU97E  
attributable share value 可归属股份价值 #J09Eka;J  
Auckland Stock Exchange 奥克兰证券交易所 ZQY?wO: [  
auction 拍卖 bL]NSD  
auctioneer 拍卖商 |Y&&g=7  
audit 审计；核数 j0+l-]F-  
Audit Commission 审计署 E|v9khN(].  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #:LI,t  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕  d| OEZx  
audit review 帐目审查 %d"d<pvx  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 W 2.Ap  
audited account 审计帐目；经审计的帐目 T1_>qnSz  
audited annual account 经审计的周年帐目 x|lX1Mh$  
audited balance sheet 经审计的资产负债表 }*9mNE  
auditor 核数师；核数主任；审计师 Ty;P`Uv]r  
auditor's certificate 核数师证明书；审计师证明书 Ne9S90HsB6  
auditor's report 核数师报告；审计师报告 GPs
//  
Aussie bond 澳元债券 ;2jH;$HZ  
austerity budget 紧缩预算 dcbE<W#ss  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 &Y3r'"  
Australia All Ordinaries Index 澳洲所有普通股票指数 OT{cP3;0*o  
Australian Dollar [AUD] 澳元 {ZIEIXWb2  
Australian Options Market 澳大利亚期权市场 >#~>!cv6D  
Australian Securities Commission 澳洲证券事务监察委员会 YwnYTt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 oZwu`~h Y  
Australian Stock Exchange 澳大利亚证券交易所 ?0J&U4  
Austrian Schilling [ATS] 奥地利先令 c$#7Kp4  
authentication 认证；鉴证 -#<AbT  
authority to purchase 委托购买证；委购书 Cu&y',ee~  
authorization 认可；核准；授权；授权书 zVyMmw\  
authorization by direction 指示授权 !}PZCbDhL  
authorization by instruction 指令授权 BMs?+  
authorization by warrant 令状授权 w9]HJ3qi  
authorization of unit trust 单位信托的认可 2U.'5uA"L  
authorized agent 指定代理人 hxe X6  
authorized capital 法定资本 <<l1zEf@  
authorized clerk 出市员 &-zW1wf  
authorized dealer 认可交易商 L| K8  
authorized financial institution 认可财务机构 zW9/[Db  
authorized fund 认可基金 r"xs?P&/$  
authorized fund house 获授权的基金公司；认可基金公司 ^LAnR>mz^r  
authorized institution 认可机构 d.Ep#4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 GLWEoV9<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $@^*lUw  
authorized insurer 获授权保险人；获认可承保人 }^tW's8  
authorized investment 特准投资项目 B3g#)  
authorized person 获授权人 <e'/z3TbRW  
authorized representative 获授权代表 3}kG ]#  
authorized share capital 法定股本 q@[UeXu?pZ  
automated quotation system 自动报价系统 c.4WwzK  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] yB2}[1  
自动交易系统〔香港期货交易所有限公司〕 WiiAIv&  
automatic adjustment mechanism 自动调整机制 IC6r?  
automatic adjustment system 自动调整系统 +*L<"@  
Automatic Clearing House 自动票据交换所 k$3Iv"gbx  
automatic exchange rates accumulation system 自动化汇率累集系统 K;j0
cxl  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 45A|KaVpg  
automatic teller machine [ATM] 自动柜员机 gJBw6'Z  
autopay 自动转帐 v+(-\T\i  
available assets 可用资产 C8t;E`  
available fiscal reserve 现存财政储备 e82xBLxR%  
available profit 可用利润 x,M8NTb
*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 N.UeuLz  
average 平均；平均数；海损 ,xI FF-[0  
average basic salary 平均基本薪金 9v@P|  
average consumer expenditure 平均消费开支；一般消费开支 i+ICgMcd  
average cost 平均成本 "DvhAEM  
average cost of land production 增辟土地平均成本 u5N&Wn{  
average daily turnover 平均每日成交额 pc2;2^U_  
average daily wage rate 平均每日工资率 -BcnJK0  
average expenditure pattern 平均开支模式 sWv!ig_  
average growth rate 平均增长率 keb.%cb=  
average net fixed assets 固定资产平均净值 9 iV_  
average of relatives 相对价格平均数 ~CuJ$(9Y  
average price 平均价格 R
4vf  
average propensity to consume 平均消费倾向；一般消费倾向 O;+ sAt  
average propensity to save 平均储蓄倾向；一般储蓄倾向 L(o#)I>j  
average rate 平均率 Ubm]V{7  
average revenue 平均收入；平均收益 COA*Q  
average stock 平均库存；平均存货 9";qR,  
average yearly rent 平均年租 21[=xboU  
avoidance of double taxation 避免双重课税 7sq15oL  
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 pi5DDK  
9Ed=`c  
给你加分了