一些有用的会计术语(也不知道发的地方对不对)A

A: 2`w\<h  
A share Ａ股；甲类股份 91bJ7%  
abatement of tax 减税；减扣免税额 vh6#Bc)i%w  
ABN AMRO Bank N.V. 荷兰银行 h}$]3/5H  
above-the-line expenditure 线上项目支出；经常预算支出 4!tHJCq"  
above-the-line receipt 线上项目收入；经常预算收入 kC2_&L  
ABSA Asia Limited 南非联合亚洲有限公司 Mq$Nra  
absolute change 绝对数值变更 Id'@!U:NA  
absolute expenditure 实际开支 ti9cfv>  
absolute guideline figure 绝对准则数字 !Y
EU<9  
absolute interest 绝对权益 *oz=k  
absolute order of discharge 绝对破产解除令 0!,)7  
absolute profit margin 绝对利润幅度 .j0]hn]  
absolute value 实值；绝对值 R7!^ M  
absolutely vested interest 绝对既得权益 ;t}ux  
absorbed cost 已吸收成本；已分摊成本 7<%Rx19L*  
absorption 吸收；分摊；合并  LYX\#  
absorption rate 吸收率；摊配率；分摊率 5s2334G  
ACB Finance Limited 亚洲商业财务有限公司 N^8 lfc$a  
acceptable form of reciprocity 合理的互惠条件 "227 U)Q  
acceptable rate 适当利率；适当汇率 `)R@\@jt  
acceptance agreement 承兑协议 nW (wu!2  
acceptance for honour 参加承兑 JTg0T+  
acceptor 承兑人；接受人；受票人 1eDc:!^SD  
acceptor for honour 参加承兑人 rKys:is  
accident insurance 意外保险 5CuK\<  
Accident Insurance Association of Hong Kong 香港意外保险公会 R0*+GIRA(  
accident insurance scheme 意外保险计划 T4{&@b 0*  
accident year basis 意外年度基准 CfnRcnms  
accommodation 通融；贷款 eX>X=Ku  
accommodation bill 通融票据；空头票据 JSQ*8wDcl  
accommodation party 汇票代发人 84*Fal~Som  
account balance 帐户余额；帐户结余 tr\Vr;zd  
account book 帐簿 !j.jvI%e;  
account collected in advance 预收款项 D?_#6i;DJ  
account current book 往来帐簿 g$*VA} s  
account of after-acquired property 事后取得的财产报告 zorTZ #5  
account of defaulter 拖欠帐目 /< CjBW:
 
account payable 应付帐款 ;{~F7:i  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 
'3@WF2a  
account receivable 应收帐款 6'6@VB  
account receivable report 应收帐款报表 /Iu._2  
account statement 结单；帐单；会计财务报表 wp,z~raaS  
account title 帐户名称；会计科目 "@I"0OA  
accountant's report 会计师报告 E$[\Fk}S  
Accountant's Report Rules 会计师报告规则 Az2$\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <&'r_m  
Accounting Arrangements 《会计安排》 R`:NUGR  
accounting basis 会计基础 Z qg(\  
accounting by Official Receiver 破产管理署署长呈交的帐目 {q:o}<-L+  
Accounting Circular 《会计通告》 HH|&$C|64  
accounting class 会计类别 
a".uS4x  
accounting date 记帐日期；会计结算日期 1XO*yZF  
accounting for money 款项核算 M
r(~ *  
Accounting Officer 会计主任 Yn}_"FO'  
accounting period 会计报告期；会计期 9c=_p'G3Fw  
accounting policy 会计政策；会计方针 K/u`Wz~A  
accounting practice 会计惯例 WLWE%bDP  
accounting principle 会计准则 ?WX&,ew~  
accounting record 会计记录 Zh.fv-Ecp  
accounting report 会计报告 BKm$H!u  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O/\jkF  
Accounting Society of China 中国会计学会 )gCHwu  
accounting statement 会计报表 k852M^JP  
accounting system 会计制度；会计系统 [hS?d.D   
accounting transaction 会计事项；帐务交易 QWf)5S  
accounting treatment 会计处理 Rh%/xG#k  
accounting year 会计年度 aM9St!i  
accretion 增值；添加 _|Ml6;1aZ  
accrual 应计项目；应累算数目 L&'0d$Tg8  
accrual basis 应计制；权责发生制 rQ'tab.,]  
accrual basis accounting 应计制会计；权责发生制会计 v) q6  
accrue 应累算；应计 WU1o4&OF  
accrued benefit 应累算利益 8Db~OYVJG  
accrued charges 应计费用 bhSpSul  
accrued cumulative preference share dividend 应累算的累积优先股股息 z[S,hD\w  
accrued expenses 应累算费用 \wNn c"  
accrued interest payable 应付利息；应计未付利息 Co19^g*  
accrued interest receivable 应收利息；应计未收利息 iEki<e/  
accrued right 累算权益 7`tnoTUv  
accruing profit 应累算的利润 _A)<"z0E  
accumulated fiscal reserve 累积财政储备 XI\aZ\v  
accumulated profit 累积利润；滚存溢利 "=<lPi  
accumulated reserve 累积储备 UUY-EC7X  
accumulation of surplus income 累积收益盈余 k&DHQvfB  
acquired assets 既得资产 Ik1,?A
 
acquisition 收购；购置；取得 h{sW$WA  
acquisition cost 购置成本 2ezuP F  
acquisition expenses 购置费用 WytCc>oL  
acquisition of 100% interest 收购全部股权 *4qsM,t  
acquisition of control 取得控制权 -H`G6oMOO  
acquisition of fixed assets 购置固定资产 .KT+,Y  
acquisition of shell “买壳” c)SSi@< cv  
acquisition price 收购价 :*&wnQMKR  
act of God 天灾 2>O2#53ls0  
acting partner 执事合伙人 J6[x(T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 u?g!E."v  
active partner 积极参与的合伙人 H8K<.RY  
active trading 交投活跃 @\!wW-:A  
actual circulation 实际流通 ".xai.trr  
actual cost 实际成本 :Rt5=0x   
actual expenditure 实际开支；实际支出 Ai->,<Ig]  
actual income 实际入息；实际收入；实际收益 ;^DUtr ;  
actual market 现货市场 B;;D(NH  
actual price 现货价；实际价格 |-_5ouN.  
actual profit 实际利润 ?GFxJ6!%I  
actual quotation 实盘；实际价位；实际报价 y=vH8D]%X  
actual year basis 按实际年度计算 AD?DIE(v  
actuals 实货 q 8=u.T  
actuarial investigation 精算调查 bOck^1Hky  
actuarial principle 精算原则 kM3BP& 3m1  
actuarial report 精算师报告 p!aeL}g`  
Actuarial Society of Hong Kong 香港精算学会 g-p OO/|  
actuarial valuation 精算师估值 SC2C%.%l`  
actuary 精算师 45MK|4\Y_  
ad referendum agreement 暂定协议；有待覆核的协定 t48(GKF  
ad valorem duty 从价税；按值征税 {C]M]b*F6(  
ad valorem duty system 从价税制 4rM77Uw>  
ad valorem fee 从价费 1wc -v@E  
ad valorem tariff 从价关税 -'PpY302  
additional allowance 额外免税额 ;@d%<yMf@  
additional amount for unexpired risk 未过期风险的额外款额 GYO\l.%V5y  
additional assessable profit 补加应评税利润 4E |6l  
additional assessment 补加评税 ;7`<.y  
additional commitment 额外承担 GoEIY  
additional commitment vote 额外承担拨款 -Ez|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f6L_uk`{  
additional dependent parent allowance 供养父母额外免税额 zW0AB8l  
additional provision 额外拨款 )i_FU~ LRq  
additional stamp duty 附加印花税 INbjk;k  
additional tax 补加税罚款；补加税款 m]-8?B1`Y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Y6L+3*Qt  
adjudged bankrupt 被裁定破产 Jl]]nOBQ/  
adjudicated bankrupt 裁定破产人 kmc9P&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 u=E?N:I~F  
adjudication of bankruptcy 裁定破产；宣告破产 [V)sCAW  
adjudication of insolvency 裁定无力偿还债务 h{* O9O<  
adjusted actual 经调整的实数；调整后的实数 p fBO5Ys  
adjusted current assets 经调整的流动资产；调整后的流动资产 _kY5
6  
adjusted figure 经调整的数字；调整后的数额 zi?'3T%Ie  
adjusted liabilities 经调整的负债；调整后的负债 ^CK)q2K>[  
adjusted loss 经调整的亏损；调整后的亏损 J.<%E[ z  
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 ax^${s|{-  
adjusted profit 经调整的利润；调整后的利润 /a$+EQ$  
adjusted surplus 经调整的盈余额；调整后的盈余额 owMH  
adjusted value 经调整的价值；调整后的价值 @6j*XF  
adjustment 调整；修订；理算〔保险〕 #>v7" <  
adjustment centre 调剂中心 2 !;4mij,  
adjustment lag 调整过程的时间差距；调整时差 YQ]H3GA  
adjustment mechanism 调整机制 y{<#pS.  
adjustment of loss 亏损调整 xeI ,Kz."  
adjustment process 调整过程；调整程序 f]'@Vt>  
adjustment range 调整幅度 34oLl#q*  
administered exchange rate 受管制汇率 <Y orQ>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 44W3U~1  
administration expenses 行政费用 KFZ[gqW8YY  
administration fee 手续费；行政费 T?\CAk>  
administration in bankruptcy 破产管理 Q"Ec7C5eM  
administration order 遗产管理令 9iFe^^<ss  
administrator 管理人；遗产管理人 H~ZSw7!M8  
administrator of the estate 遗产管理人 jVA~]a  
admission of debt 债项承认书 ?UfZVyHv+  
admission of proof 接纳债权证明 <{) 4gvH  
advance 放贷款项；垫付款项；预支款项；预付款项 4
]B3C\ v  
advance account 暂支帐目；预付款帐户 &1h3o^K  
advance compensation 预付补偿金 R$fna[Xw@/  
advance from shareholder 股东垫款 *2AQ'%U~  
advance pending reimbursement 预支以待日后付还 R82Y&s;  
advanced economy 先进经济体系 y:A0!75  
advancement 预付；预付财产 fiZv+R<x1  
advances warrant 垫款令 okcl-q  
advancing 贷出 2YN`:"  
adverse balance 逆差 FvJSJ.;E,  
adverse exchange 逆汇 GBphab|  
advertisement addressed to shareholders 在报章刊登的致股东通告 llleo8  
advice for collection 托收通知书 Qi[D&47XO  
advice of drawing 提款通知书；汇票通知书 t<|s&  
advice of payment 付款通知 .u*].As=  
Advisory Committee [Securities and Futures Commission] 'u3+k.  
谘询委员会〔证券及期货事务监察委员会〕 y[|g!9Rp  
Advisory Committee on Diversification 经济多元化谘询委员会 =+"'=o  
affidavit 誓章；遗产申报誓章 ;yZ N "r  
affidavit of no receipt 述明无收款的誓章 +E [bLz^  
affiliate 联号；联营公司；附属公司 KB"iF}\P0  
affiliated company 附属公司；联号；联营公司 $0
*47+f  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 MzG ryM-  
affordability 负担能力 &!a2%%1#N  
African Development Bank [AfDB] 非洲开发银行 f oVD+\~Y  
after-acquired property 事后取得的财产 m4DH90~a8  
after-hours dealing 市后交易 5HbTgNI  
after-tax profit 税后盈利；税后利润；税后溢利 Eo Urc9G2  
agency agreement 代理协议 3EZwF  
agency expenses 代理机构的开支 =CVT8(N*  
agency fee 代理费 hX_p5a1t  
Agency Law 《代理法》 A pjqSz"  
agent 代理人；承销人 9(l'xuX  
agent of company 公司代理人 H n!vTB  
agent's fee 代理人费；经纪费 ^<VE5OM  
aggregate 总计；总数；总体数字 `az`?`i7  
aggregate amount 总款额；总额 cA%U  
aggregate assets and liabilities 总体资产与负债 Zd(d]M_x  
aggregate at constant price 按固定价格计算的总体数字 ^d9
raYE`'  
aggregate demand 总需求 gkz#kiGF  
aggregate gross position 总持仓量 LgNNtZ&F  
aggregate limit 总限额 4:@|q:DR  
aggregate of salaries tax 合计薪俸税 "r V4[MVxt  
aggregate performance 总体表现；总体业绩 0w['jh|,  
aggregate supply 总体供应 z=p  
aggregate surplus 总盈余 4LjSDgA  
aggregate total 整体总额 GzXP  
aggregate value 总值；合计价值 ]'h)7  
aggregated basis 合计基准 M=WE^v!b  
aggregated net chargeable income 合计应课税入息实额 #P-HV  
aggregation 合并计算；合计；总和 X{xJ*T y'  
aggregation of incomes of husband and wife 夫妇入息合并计算 1Kh?JH  
aggregation of property 财产的总和 7h]R{_  
agio 差价；贴水 Kk98FI0]  
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》 ;0!
Wd  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment zzQH@D1  
《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》 'q'Y:A?,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8~)[d!'  
《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》 vEe  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ijqdZ+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &{/>Sv!6#  
agreement for a settlement 授产协议 i`aG  
agreement for assignment 转让协议 (YJAT  
agreement for sale 售卖协议；买卖协议 #=H}6!18  
agreement for sale and purchase 买卖协议 JX)z<Dz$  
agreement for the payment of interest 支付利息协议 -b)zira  
agreement for the repayment of money 还款协议 ,:(leWeA9  
agreement of reinsurance 再保险协议 *wB-lg7%  
Agricultural Bank of China 中国农业银行 ,A!e
"=HF  
air passenger departure tax 飞机乘客离境税 b<(UmRxx3  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %B&?D@  
airport tax 机场税 eP
pK+E[0Z  
alcohol duty 酒精税 ~9 WJrRWB  
alienation 让与；让渡；转让 ,Q#tA|:8j  
alimony 生活费；赡养费 '<=MhNh\  
All Ordinaries Index [AOI] 所有普通股指数 /C"s_:m;3  
all risks 全险；综合险 fF>qU-  
All Sales Record for Stock Market 《股票市场成交报告》 YaZt+WA  
Allied Capital Resources Limited 新联财务有限公司  |~uzQU7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 PBs<8xBx^  
allocation letter 拨款信件 g**%J Xo  
allocation of fund 分配款项；预留款项 m=.7f
9  
allocation of profit 利润分配；溢利分配 OEE{JVeI  
allocation warrant 拨款令 6+;2B<II  
allotment 分配；配股 9T,QWk  
allotment notice 股份配售通知；配股通知 cNr][AzU@  
allotment of shares 股份分配 a61
eH )a  
allowable 可获宽免；免税的 {qWG^Db  
allowable business loss 可扣除的营业亏损 ?SOF n  
allowable expenses 可扣税的支出 .&Pe7`.BE  
allowance 免税额；津贴；备抵；准备金 X_({};mz  
allowance for debts 债项的免税额 ~`>26BWQz  
allowance for depreciation by wear and tear 耗损折旧免税额 :z} _y&]  
allowance for funeral expenses 殡殓费的免税额 ~<aeA'>OA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xFm{oJ!]&  
allowance for repairs and outgoings 修葺及支出方面的免税额 +Q!xEfpO;  
allowance to debtor 给债务人的津贴 SxW}Z_8x  
alteration of capital 资本更改 p@
8^gc  
alternate trustee 候补受托人 ]t*P5  
amalgamation 合并 FV6he[,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7k t7^V<  
ambit of charges 征税范围；收费范围 =E}%>un  
amended valuation 经修订的估值 ,o>pmaoLs  
American Commodities Exchange 美国商品交易所 eN<pU%7  
American Express Bank Limited 美国运通银行 \m~\,em  
American Stock Exchange 美国证券交易所 v6P~XK}G  
amortization 摊销 x\bRj>%(  
amount due from banks 存放银行同业的款项 W8yfa[z~J  
amount due from banks abroad 存放海外银行同业的款项 ;Q>3N(  
amount due from holding companies 控股公司欠款 @j\?h$A/  
amount due from local banks 存放本港银行同业的款项 v8vh~^X%P  
amount due to banks 银行同业的存款 ({_:^$E\  
amount due to banks abroad 海外银行同业的存款 )Kk(P/s  
amount due to holding companies 控股公司存款 x$5nLS2.  
amount due to local banks 本港银行同业的存款 ;*4tVp,  
amount due to outport banks 外埠银行同业的存款 t6%xit+  
amount for note issue 发行纸币的款额 H=o-ScA  
amount of bond 担保契据的款额 8 1KG1i)  
amount of consideration 代价款额 1|EU5<  
amount of contribution 供款数额 -m'3L7:  
amount of indebtedness 负债款额 jdg ~!<C  
amount of principal of the loan 贷款本金额 E#{WU}  
amount of rates chargeable 应征差饷数额 i3l #~  
amount of share capital 股本额 [m
B(GL  
amount of sums assured 承保款额 rxgVT4  
amount of variation 变动幅度 tY$ty0y-e  
amount of vote 拨款数额 ]k`Fl,"  
amount payable 应付款额 4'{h
I;&a&  
amount receivable 应收款额 3^A/`8R7K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,F?~'-K  
analysis 分析 28Ssb|  
ancillary risk 附属风险 ;x3 ]4^  
annual account 周年帐目；周年帐目报表；年度决算；年结 J<($L}T*$  
annual accounting date 年结日期 nhQ44qRgQ  
annual allowance 每年免税额；年积金；年度津贴；年津 AeY$.
b  
annual balance 年度余额 %is,t<G  
annual disposable income 每年可动用收入  ny  
annual estimates 周年预算 l\sS?  
annual fee 年费 2
-p  
annual general meeting 周年大会 ycl>git]  
annual growth rate 年增率；每年增长率 ]EVe@  
annual long-term supplement 长期个案每年补助金 o3i,B),K  
annual pensionable emolument 可供计算退休金的年薪 KXx@ {cv  
annual report 年报 PQ&Q71  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /_:T\`5uO  
annual return 周年报表；周年申报表；每年报税表格 DUuC3^R  
Annual Return Rules 《周年报表规则》 {glqWFT  
annual review of consumer prices 每年消费物价回顾 A"BtVy[[9  
annual roll-forward basis 逐年延展方式 p-i.ITRS  
annual salary 年薪 m[@%
{  
annual statement 年度报表；年度决算表 +Jo 3rX'`  
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 Vyq#p9Q  
annuitant 年金受益人 -lP )  
annuity 年金 rAlh& ?X  
annuity contract 年金合约 {7K'
<ti  
annuity on human life 人寿年金 oc3dd"8}@  
antecedent debt 先前的债项 l6S19Kv  
ante-dated cheque 倒填日期支票 *< $c =  
anticipated expenditure 预期开支 w]W`R.  
anticipated net profit 预期纯利 PzMlua  
anticipated revenue 预期收入 u8<&F`7j  
anti-inflation measure 反通货膨胀措施 ;*wT,2;  
anti-inflationary stance 反通货膨胀立场 ^EC)~HP@C  
apparent deficit 表面赤字 /jjW/lr  
apparent financial solvency 表面偿债能力 Ere?d~8  
apparent partner 表面合伙人 o8};e  
application for personal assessment 个人入息课税申请书 1Es*=zg  
application of fund 资金应用 #Cg}!38  
application to release as liquidator and to destruct the books of accounts and documents +#-kIaU  
申请免除清盘人职务及毁灭帐簿与文件 ^&`
sWO@=  
appointed actuary 委任精算师 *;OJ~zT  
appointed auditor 委任核数师；委任审计师 [V> :`?  
appointed trustee 委任的受托人 )p/=u@8_f  
appointer 委任人 aDN6MZM  
apportioned pro rata 按比例分摊 B@"SOX  
apportionment 分配；分摊 kW<Yda<a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;T5,T   
apportionment formula 分摊方程式 6Q
.{llO  
apportionment of estate duty 遗产税的分摊 wO2V%v^bp  
appraisal 估价；评估 ,c,Xd  
appreciable growth 可观增长 o273|*  
appreciable impact 显着影响 7x[LF ^o  
appreciable increase 可观增长 %k3NT~  
appreciation 增值；升值 (C-,ljY
 
appreciation against other currencies 相对其他货币升值 [):{5hMA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ),nCq^Bp  
appreciation tax 增值税 iA55yT
+  
appropriation 拨款；拨用；拨付 } * ?
n?'  
appropriation account 拨款帐目 lgkl? 0!  
Appropriation Bill 拨款法案 YVQ_tCC_!  
appropriation-in-aid system 补助拨款办法 5+e>+$2  
approved assets 核准资产 TIcd _>TW  
approved basket stock 认可一篮子证券 ZQ,f
m`y\  
approved budget 核准预算 #dva0%-1  
approved charitable donation 认可慈善捐款 /<3;0~#){  
approved charitable institution 认可慈善机构 ~w Zl2I  
approved currency 核准货币；认可货币 .-SDo"K.h  
approved estimates 核准预算 g  ,/a6M  
approved estimates of expenditure 核准开支预算 I! h(`  
approved overseas insurer 核准海外保险人 '}U_D:o.b  
approved overseas trust company 核准海外信托公司 xoqiRtlY:  
approved pooled investment fund 核准汇集投资基金 p{iG{  
approved provident fund scheme 认可公积金计划 ioB|*D<U2  
approved provision 核准拨款 q[{:  
approved redeemable share 核准可赎回股份 d&}pgb-
Md  
approved regional stock 认可地区性证券 =y)p>3p}&  
approved retirement scheme 认可退休金计划 Zi 2o  
approved subordinated loan 核准附属贷款 1%$d D2  
arbitrage 套戥；套汇；套利 XIr{U5$<6  
arbitrageur 套戥者；套汇者 Q0pC4WJ`  
arbitrary amount 临时款项 Q)x?B]b-  
arrangement 措施；安排；协定 w{k1Y+1  
arrears 欠款 1a7!4)\  
arrears of pay 欠付薪酬 AddGB^7yl  
arrears of revenue 逾期未收税款；逾期未收的帐项 :y=!{J<  
articles of association 组织章程；组织细则；组织章程细则 k_,MoDz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5h_<R!jA  
ascertainment of profit 确定利润 !UBy%DN~k  
"Asia Clear" “亚洲结算系统” jP1$qhp  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 bjPka{PBj  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 K^"w]ii=  
Asian Development Fund [ADF] 亚洲发展基金 I\}|Y+C$d/  
Asian dollar bond 亚洲美元债券 z=ML(1c=  
Asian dollar market 亚洲美元市场 OJv}kwV  
Asian dollar rate 亚洲美元利率 |BwRlE2CFO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 RY9+ 9i  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]vm\3=@}9  
asked price 沽盘；喊价；索价；卖方报价 7IA3q{P  
assessable income 应评税入息 G
s+\D0o!  
assessable loss 应评税亏损 E|pk
.
 
assessable profit 应评税利润 VLf g
[*k  
assessable value 应评税值 `@h:_d  
assessed profit 估定利润 Dc5bkm  
assessed value 经评估价值 CD^CUbGk  
assessment 评税；评定；估价；评税单 c]6V"Bo}A  
assessment number 评税编号；估价编号 %4j&H!y-w;  
assessment of additional tax 补加税评税 ;knd7SC  
assessment of performance 业绩评估；实绩评价 %0vTA_W  
Assessor 评税主任 .4wTjbO6  
asset price bubbles 资产价格泡沫 fJX\'Rc\  
asset-backed securities 具资产保证的证券 +IG1IF  
assets accretion 资产增值 }KK2WJp#M  
assets and liabilities 资产与负债 ?3`q+[:  
assets betterment statement 资产递增表；资产改进表 3>i>@n_  
assets lending 实物放款；有抵押贷款 ;4!=DFbU  
assets of the company passing on the death 死者去世时转移的公司资产 }c} ( 5  
assets pledged as security for liabilities 用作负债抵押的资产 Yx6hA#7I  
assets portfolio 资产投资组合 RXBb:f  
assets price 资产价格 pJd0k"{  
assets quality 资产质素 \;-qdV_JB  
assets realization 资产变现 o>2e!7  
assets refinancing arrangement 资产再集资安排 c\M#5+1j  
assets securitization 资产证券化 6^Ph '  
assets situated outside Hong Kong 在香港以外地方的资产 {]=v]O|,  
assets stripping 削减资产；拆卖资产 Q4X7Iu:  
assets value 资产值 Xad*Iulj  
assignee 承让人 {] O`gG  
assignment 转让；转让书；转让契 ,:^ N[b   
assignment of interest 权益转让 N;<//,  
assignment of letters patent and trade mark 专利证书及商标转让 <D;MT96SG  
assignment of property 物业转让；物业转让书 "LOnDa7E^  
assignment right 转让权 [#0Yt/G  
assignor 转让人 'V&2X
vl%  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 7U,k 2LS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 \yM-O-{  
associate member 附属会员 ]pWP?Ws  
associated body corporate 相联法人团体 &} ,*\Oj  
associated company 相联公司；联属公司 ?L=A2C\_-  
associated corporation 相联法团 )!cI|tovs  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W}>=JoN^J  
公认会计师公会〔英国〕 BjiYv}J  
Association of Futures Exchange Brokers 香港期货经纪协会 ,*dzJT$k  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 F+Z2U/'a  
association of underwriters 承保人组织 9UP:J0 `  
assumption of control 接管 _vL<h$vD  
assurance 担保；保险；转易；转易书 &Cq{ _M  
assurance of interest 权益的转易 .!i0_Rv5x  
at 19XX price 按一九ＸＸ年价格计算 P<u"97@8a  
at a discount 按赔价计算；按贴水价格计算；打折扣 6^sHgYR  
at a premium 按溢价计算；按升水价格计算 e&2wdH&  
at call 通知付款；按通知 J/t!-!  
at constant market price 按固定市价计算 }w@gj"\H  
at constant price 按固定价格计算 MD<-w|#8IV  
at cost 按成本计算 6yI}1g  
at current market price 按当时市价计算；按现时市价计算 Y;,Hzmbs6w  
at current price 按当时价格计算；按现时价格计算 ~Eq\DK  
at factor cost 按要素成本计算；按生产要素成本计算 ]M3#3Ha"  
at money-of-the-day price 按付款当日价格计算 ]NtSu%u  
at or better 按指定或较佳价位〔买卖指令〕 ]ZTcOf  
at par 按面值计算；平价 Ib1e#M3  
at sight 见票即付 h~w4, T  
at the close 按收市盘 W (`c  
at the opening 按开市盘 azo0{`S?  
attestation 见证；见证条款 < A?<N?%o  
at-the-money option 平价期权 snYr9O[E6  
attorney 受权人；受托代表人 Q2eXK[?*  
attornment 新拥有人承认书 kJkxx*:u  
attributable profit 可归属利润 cn%2OP:L^  
attributable share value 可归属股份价值 Sj)}qM-y#  
Auckland Stock Exchange 奥克兰证券交易所 :tM?%=Q  
auction 拍卖 b{RqwV5P  
auctioneer 拍卖商 fYBH
)E  
audit 审计；核数 YUscz!rM  
Audit Commission 审计署 2zK"*7b?  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 55-D\n<  
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〕 9cQ_mgch  
audit review 帐目审查 G;TsMq  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $}R$t-  
audited account 审计帐目；经审计的帐目 YsP/p-  
audited annual account 经审计的周年帐目 B wC+o
v=  
audited balance sheet 经审计的资产负债表 ;LRW 8Wd  
auditor 核数师；核数主任；审计师 Ax!Gu$K2o  
auditor's certificate 核数师证明书；审计师证明书 m=TJDr-  
auditor's report 核数师报告；审计师报告 g_w&"=.jBq  
Aussie bond 澳元债券 aI(>]sWJ  
austerity budget 紧缩预算 ,+._;[k  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5j eO"jB  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]` ]g@v  
Australian Dollar [AUD] 澳元 =Ikg.jYq&F  
Australian Options Market 澳大利亚期权市场 kq-6HDR  
Australian Securities Commission 澳洲证券事务监察委员会 Km3&N  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 DA"}A`HfI  
Australian Stock Exchange 澳大利亚证券交易所 @T&t.|`  
Austrian Schilling [ATS] 奥地利先令 -[R!O'N9  
authentication 认证；鉴证 =MLf[
 
authority to purchase 委托购买证；委购书 Y-p<qL|_  
authorization 认可；核准；授权；授权书 \k@Z7+&7  
authorization by direction 指示授权 dB;3.<S=  
authorization by instruction 指令授权 "&lN\&:  
authorization by warrant 令状授权 xd8 *<,Wj  
authorization of unit trust 单位信托的认可 )ofm_R'q*  
authorized agent 指定代理人 #tjmWGo,  
authorized capital 法定资本 ;;V\"7q'  
authorized clerk 出市员 (9$"#o  
authorized dealer 认可交易商 0mexF@  
authorized financial institution 认可财务机构 '{f=hE_/  
authorized fund 认可基金 e*]r  
authorized fund house 获授权的基金公司；认可基金公司 jtKn3m7 +p  
authorized institution 认可机构 :gI.l1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 a3@w|KLt  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 lj2=._@R  
authorized insurer 获授权保险人；获认可承保人 tNnyue{p  
authorized investment 特准投资项目 !e3YnlE  
authorized person 获授权人 Q_zr\RM>  
authorized representative 获授权代表 4tXSYHd3  
authorized share capital 法定股本 1
;&;5  
automated quotation system 自动报价系统 8]< f$3.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0{) $SY  
自动交易系统〔香港期货交易所有限公司〕 4vdNMV~  
automatic adjustment mechanism 自动调整机制 'iUg[{'+  
automatic adjustment system 自动调整系统 feEMg  
Automatic Clearing House 自动票据交换所 0^~\COa  
automatic exchange rates accumulation system 自动化汇率累集系统 SwH2$:f  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &ZJgQ-Pc(m  
automatic teller machine [ATM] 自动柜员机 ^#e~g/  
autopay 自动转帐 Veji^-0E  
available assets 可用资产 rt4Z;  
available fiscal reserve 现存财政储备 O~@fXMthh  
available profit 可用利润 g4&jo_3:p  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 xh0xSqDM  
average 平均；平均数；海损 C!%:o/  
average basic salary 平均基本薪金 f h<*8w0H  
average consumer expenditure 平均消费开支；一般消费开支 o a<q/  
average cost 平均成本 "T6#  
average cost of land production 增辟土地平均成本 D59T?B|BdD  
average daily turnover 平均每日成交额 PRs@zkO  
average daily wage rate 平均每日工资率 kzO&
24  
average expenditure pattern 平均开支模式 cA;js;x@  
average growth rate 平均增长率 uDuF#3 +"  
average net fixed assets 固定资产平均净值 1u}nm;3  
average of relatives 相对价格平均数 $Ui&D I  
average price 平均价格 .ve *Vp
  
average propensity to consume 平均消费倾向；一般消费倾向 jo98 jA<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \u{8Bak0  
average rate 平均率 qpqokK  
average revenue 平均收入；平均收益 -5>NE35Cto  
average stock 平均库存；平均存货 =%qEf   
average yearly rent 平均年租 @"|i"Hk^  
avoidance of double taxation 避免双重课税 p-$Cs _{Z  
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 &ITuyGmF  
Y2T$BJJ  
给你加分了