一些有用的会计术语(也不知道发的地方对不对)A

A: ;i`X&[y;  
A share Ａ股；甲类股份 M-KjRl  
abatement of tax 减税；减扣免税额 8;7Y}c  
ABN AMRO Bank N.V. 荷兰银行 v#0R   
above-the-line expenditure 线上项目支出；经常预算支出 q#B^yk|Y  
above-the-line receipt 线上项目收入；经常预算收入 >'eOzMBn  
ABSA Asia Limited 南非联合亚洲有限公司 b?h9G3J_a  
absolute change 绝对数值变更 WSfla~-'F  
absolute expenditure 实际开支 ^=Rqa \
;  
absolute guideline figure 绝对准则数字 .)^@[yrkz  
absolute interest 绝对权益 ywlN4=  
absolute order of discharge 绝对破产解除令 7G}vQO  
absolute profit margin 绝对利润幅度 0N.tPF}  
absolute value 实值；绝对值 E"iH$NN  
absolutely vested interest 绝对既得权益 SymSAq0$F  
absorbed cost 已吸收成本；已分摊成本 j(G}4dib  
absorption 吸收；分摊；合并 03L"W^gc  
absorption rate 吸收率；摊配率；分摊率 Ak%M,``(L  
ACB Finance Limited 亚洲商业财务有限公司 !]Z> T5$  
acceptable form of reciprocity 合理的互惠条件 K^AX=B  
acceptable rate 适当利率；适当汇率 XtfO;`  
acceptance agreement 承兑协议 9&5\L  
acceptance for honour 参加承兑 @YmD 79  
acceptor 承兑人；接受人；受票人 ann!"s_  
acceptor for honour 参加承兑人 'Omi3LXfDT  
accident insurance 意外保险 ^\ &:'$f+8  
Accident Insurance Association of Hong Kong 香港意外保险公会 Nd/iMV6V;  
accident insurance scheme 意外保险计划 D1bS=> ;,"  
accident year basis 意外年度基准 #V[?puE@  
accommodation 通融；贷款 POTW+Zq]  
accommodation bill 通融票据；空头票据 |E-0P=h  
accommodation party 汇票代发人 N!DAn\g  
account balance 帐户余额；帐户结余 k;:v~7VF  
account book 帐簿 ~*-ar
6  
account collected in advance 预收款项 _)Uw-vhQiT  
account current book 往来帐簿 NtMK+y  
account of after-acquired property 事后取得的财产报告 ws5x53K  
account of defaulter 拖欠帐目 &NV[)6!  
account payable 应付帐款 (5?5? <  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [@[!esC  
account receivable 应收帐款 !o &+  
account receivable report 应收帐款报表 k%#`{#ni  
account statement 结单；帐单；会计财务报表 O!='U!X@P  
account title 帐户名称；会计科目 xbrxh-gV  
accountant's report 会计师报告 Ay<'Z6`  
Accountant's Report Rules 会计师报告规则 m` cw:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 dz.]5R  
Accounting Arrangements 《会计安排》 iC&=-$vu  
accounting basis 会计基础 HTI1eLZ2  
accounting by Official Receiver 破产管理署署长呈交的帐目 c+AZ(6O?\  
Accounting Circular 《会计通告》 1&c>v3 $2  
accounting class 会计类别 8Q^yh6z  
accounting date 记帐日期；会计结算日期 }[Uh4k8P  
accounting for money 款项核算 Q^/5hA  
Accounting Officer 会计主任 8^=g$;g  
accounting period 会计报告期；会计期 `(1em%}  
accounting policy 会计政策；会计方针 !cw<C*
 
accounting practice 会计惯例 0Mt2Rg}  
accounting principle 会计准则 B{!)GZ(}  
accounting record 会计记录 NAhV8  
accounting report 会计报告 jD3,z*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 'nI2RX  
Accounting Society of China 中国会计学会 !*u5HVn  
accounting statement 会计报表 @lAOi1m,,  
accounting system 会计制度；会计系统 b
].:2  
accounting transaction 会计事项；帐务交易 H[V^wyi'z  
accounting treatment 会计处理 hNc;,13  
accounting year 会计年度 {6)fZpd)@  
accretion 增值；添加 ?ECmPS1  
accrual 应计项目；应累算数目 T^NY|Y/  
accrual basis 应计制；权责发生制 ,5'LbO-  
accrual basis accounting 应计制会计；权责发生制会计 oM-{)rvQd  
accrue 应累算；应计 CmRn  
accrued benefit 应累算利益 C.s{&  
accrued charges 应计费用 @/yRE^c  
accrued cumulative preference share dividend 应累算的累积优先股股息 lDV8<  
accrued expenses 应累算费用 g^8dDY[%  
accrued interest payable 应付利息；应计未付利息 ]4\^>  
accrued interest receivable 应收利息；应计未收利息 `LH!"M  
accrued right 累算权益 -2|D( sO  
accruing profit 应累算的利润 >yUThhJRn  
accumulated fiscal reserve 累积财政储备 dra'1E  
accumulated profit 累积利润；滚存溢利 57Ir
D*{  
accumulated reserve 累积储备 \v]}  
accumulation of surplus income 累积收益盈余 wRb%-s  
acquired assets 既得资产 7CUu:6%  
acquisition 收购；购置；取得 *103  
acquisition cost 购置成本 BHn`e~  
acquisition expenses 购置费用 >5wA B  
acquisition of 100% interest 收购全部股权 jpyV52  
acquisition of control 取得控制权 R B.j@*  
acquisition of fixed assets 购置固定资产 u#%Ig3  
acquisition of shell “买壳” |8&AsQd  
acquisition price 收购价
5. :To2  
act of God 天灾 4C[,S|J  
acting partner 执事合伙人 fOJk+? c  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Rp A76ug  
active partner 积极参与的合伙人 Nv*x^y]  
active trading 交投活跃 >OE.6)'Rm  
actual circulation 实际流通 qLKyr@
\'  
actual cost 实际成本 PqPLy  
actual expenditure 实际开支；实际支出 "%urT/Fv&  
actual income 实际入息；实际收入；实际收益 %H>vMR-,~  
actual market 现货市场 |`s}PcV  
actual price 现货价；实际价格 66D<Up'K  
actual profit 实际利润 wc)[r~On(5  
actual quotation 实盘；实际价位；实际报价 *x`z5_yfO  
actual year basis 按实际年度计算 FFbMG:>:  
actuals 实货 4DEsB)%X  
actuarial investigation 精算调查 cGkl=-oQ'  
actuarial principle 精算原则 R%aH{UhE`  
actuarial report 精算师报告 b@^M|h.Va  
Actuarial Society of Hong Kong 香港精算学会 lZ0+:DaP2  
actuarial valuation 精算师估值 3`TC*  
actuary 精算师 vQ+}rHf`[  
ad referendum agreement 暂定协议；有待覆核的协定 3k;U#H  
ad valorem duty 从价税；按值征税  vi4 1`  
ad valorem duty system 从价税制 /`\-.S9  
ad valorem fee 从价费 vPmP<c)cb  
ad valorem tariff 从价关税 h@Ea$1'e,  
additional allowance 额外免税额
dVVeH\o  
additional amount for unexpired risk 未过期风险的额外款额 b-]E-$Uz  
additional assessable profit 补加应评税利润 oHI~-{m3)  
additional assessment 补加评税 XZcsx  
additional commitment 额外承担 #i ?@S$  
additional commitment vote 额外承担拨款 N$pwTyk  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H24g+<Tv  
additional dependent parent allowance 供养父母额外免税额 POH>!lHu  
additional provision 额外拨款 qS&PMQ"$  
additional stamp duty 附加印花税 rZu_"bcJ  
additional tax 补加税罚款；补加税款 x~s>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H; TmG<S  
adjudged bankrupt 被裁定破产 34YYw@?}Y  
adjudicated bankrupt 裁定破产人 Mn>dI@/gM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 T_Z@uZom.  
adjudication of bankruptcy 裁定破产；宣告破产 _I~TpH^1K  
adjudication of insolvency 裁定无力偿还债务 ;07!^#:L=Q  
adjusted actual 经调整的实数；调整后的实数 ;DC0LJ  
adjusted current assets 经调整的流动资产；调整后的流动资产 au"HIyi?k  
adjusted figure 经调整的数字；调整后的数额 "c!s\iuBU  
adjusted liabilities 经调整的负债；调整后的负债 kSU5  }  
adjusted loss 经调整的亏损；调整后的亏损 KrMIJA4>  
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 dwrc"GK!o  
adjusted profit 经调整的利润；调整后的利润 .~v~~VL1NS  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;zs*Zd7h M  
adjusted value 经调整的价值；调整后的价值 )@eBe^  
adjustment 调整；修订；理算〔保险〕 qqw6p j  
adjustment centre 调剂中心 n ^n'lgUT  
adjustment lag 调整过程的时间差距；调整时差 ZhxMA*fL  
adjustment mechanism 调整机制 +D?d)lK  
adjustment of loss 亏损调整 {Hp?rY@  
adjustment process 调整过程；调整程序 kjNA~{  
adjustment range 调整幅度 Zt lS*id_  
administered exchange rate 受管制汇率 ]
|u}P2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "oz@w'rG  
administration expenses 行政费用 7;CeQx/W)W  
administration fee 手续费；行政费 [2i+f<  
administration in bankruptcy 破产管理 `Z|sp  
administration order 遗产管理令 U%oI*  
administrator 管理人；遗产管理人 N#7]xL  
administrator of the estate 遗产管理人 3 %DA{  
admission of debt 债项承认书 [ R~+p#l+Q  
admission of proof 接纳债权证明 h4?+/jk7  
advance 放贷款项；垫付款项；预支款项；预付款项 f@LUp^Z/v  
advance account 暂支帐目；预付款帐户 wB9IP{Pf  
advance compensation 预付补偿金 15yIPv+5  
advance from shareholder 股东垫款 Td;e\s/]  
advance pending reimbursement 预支以待日后付还 r0\bi6;s/  
advanced economy 先进经济体系 DIk$9$"<x  
advancement 预付；预付财产 X'kw5P!sq  
advances warrant 垫款令 ]2h[.qa  
advancing 贷出 ~%#?;hJ  
adverse balance 逆差 *}/xy SH3  
adverse exchange 逆汇 T"QY@#
E  
advertisement addressed to shareholders 在报章刊登的致股东通告 I,YGm  
advice for collection 托收通知书 "b1_vA]03  
advice of drawing 提款通知书；汇票通知书 I.KYWs  
advice of payment 付款通知 "VT5WFj  
Advisory Committee [Securities and Futures Commission] m9L+|r  
谘询委员会〔证券及期货事务监察委员会〕 H~ks"D1  
Advisory Committee on Diversification 经济多元化谘询委员会 lg8~`96  
affidavit 誓章；遗产申报誓章 T^sxR4F  
affidavit of no receipt 述明无收款的誓章 YvYavd  
affiliate 联号；联营公司；附属公司 >F+:ej  
affiliated company 附属公司；联号；联营公司 o8s&n3mY}y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `4k;`a  
affordability 负担能力 s{s0#g  
African Development Bank [AfDB] 非洲开发银行 U">OdoZ,E+  
after-acquired property 事后取得的财产 dtF6IdAf  
after-hours dealing 市后交易 yLDHJ}R  
after-tax profit 税后盈利；税后利润；税后溢利 >hQR  
agency agreement 代理协议 +vU.#C_2  
agency expenses 代理机构的开支 -g@pJ^>:  
agency fee 代理费 hA@X;Mh^w  
Agency Law 《代理法》 @W.`'b-  
agent 代理人；承销人 66|lQE&n  
agent of company 公司代理人 M j5C0P(  
agent's fee 代理人费；经纪费 ZzKn,+  
aggregate 总计；总数；总体数字 BbU&e z8P  
aggregate amount 总款额；总额 ADR`j;2  
aggregate assets and liabilities 总体资产与负债 [")
0{LSA=  
aggregate at constant price 按固定价格计算的总体数字 =pk'a_P8-  
aggregate demand 总需求 CC)9Ks\  
aggregate gross position 总持仓量 y.O? c&!  
aggregate limit 总限额 r p@=
  
aggregate of salaries tax 合计薪俸税 i44:VR|  
aggregate performance 总体表现；总体业绩 \6lXsu;I.X  
aggregate supply 总体供应 piId5Gx7  
aggregate surplus 总盈余 7Ru0
>4B  
aggregate total 整体总额 ,7QnZ=F  
aggregate value 总值；合计价值 ]-}a{z  
aggregated basis 合计基准 v,M2|x\r}  
aggregated net chargeable income 合计应课税入息实额 t[Q^Xp  
aggregation 合并计算；合计；总和 +$UfP(XmH  
aggregation of incomes of husband and wife 夫妇入息合并计算 'P~*cr ?A  
aggregation of property 财产的总和 4;*V^\',9  
agio 差价；贴水 O Z#?  
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》 `3+U6>U [  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^M80 F7  
《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》 r!M2H{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |SxEJ  
《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》 7q\c\qL  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment NNf
CJ|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 nuCK7X  
agreement for a settlement 授产协议 ;=7z!:)  
agreement for assignment 转让协议 ~'U;).C  
agreement for sale 售卖协议；买卖协议 uZYeru"w  
agreement for sale and purchase 买卖协议 <]9MgfAe  
agreement for the payment of interest 支付利息协议 lyi}q"Kn*;  
agreement for the repayment of money 还款协议 !e7vc[N  
agreement of reinsurance 再保险协议 )a}5\
V  
Agricultural Bank of China 中国农业银行
)R|7> 97  
air passenger departure tax 飞机乘客离境税 [-CG&l2?L  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [%@zH
  
airport tax 机场税 RhJ<<T.2  
alcohol duty 酒精税 D3K`b4YV  
alienation 让与；让渡；转让 6 %=BYDF  
alimony 生活费；赡养费 {10ms_s  
All Ordinaries Index [AOI] 所有普通股指数 tS9m8(Hr%Q  
all risks 全险；综合险 1y@-  
All Sales Record for Stock Market 《股票市场成交报告》 H,I}R  
Allied Capital Resources Limited 新联财务有限公司 :D,YR(])  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /Mk)H d  
allocation letter 拨款信件 YL.z|{\e  
allocation of fund 分配款项；预留款项 h49Q2`  
allocation of profit 利润分配；溢利分配 ]SPB c  
allocation warrant 拨款令 =&p
bh  
allotment 分配；配股 J~}UG]j n  
allotment notice 股份配售通知；配股通知 )
s8r(.W  
allotment of shares 股份分配 F#PJ+W*h  
allowable 可获宽免；免税的 ,qfa,O  
allowable business loss 可扣除的营业亏损 y{"E)YY  
allowable expenses 可扣税的支出 7*5ctc!dG  
allowance 免税额；津贴；备抵；准备金 I,S'zH
R  
allowance for debts 债项的免税额 dL
\8^L  
allowance for depreciation by wear and tear 耗损折旧免税额 Ax%BnkU  
allowance for funeral expenses 殡殓费的免税额 NV gLq@F  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~mp$P+M(%p  
allowance for repairs and outgoings 修葺及支出方面的免税额 3(&.[o Z  
allowance to debtor 给债务人的津贴 4sAshrUf  
alteration of capital 资本更改 q)~qd$yMS  
alternate trustee 候补受托人 `u}x:f !  
amalgamation 合并  #.><A8J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nx4aGS"F:  
ambit of charges 征税范围；收费范围 n>4S P_[E7  
amended valuation 经修订的估值 S?{5DxilO  
American Commodities Exchange 美国商品交易所 ,YY#ed&l  
American Express Bank Limited 美国运通银行 '-vyQ^  
American Stock Exchange 美国证券交易所 4 * OU  
amortization 摊销 Gw./qu-W  
amount due from banks 存放银行同业的款项 \1!k)PZdTW  
amount due from banks abroad 存放海外银行同业的款项 +doT^&2u*  
amount due from holding companies 控股公司欠款 \PFx# :-c  
amount due from local banks 存放本港银行同业的款项 ]M2<I#hF.  
amount due to banks 银行同业的存款 IBqY$K+l  
amount due to banks abroad 海外银行同业的存款 /OP*ARoC21  
amount due to holding companies 控股公司存款 'l:2R,cP  
amount due to local banks 本港银行同业的存款 4yA`);r62  
amount due to outport banks 外埠银行同业的存款 F[u%t34'  
amount for note issue 发行纸币的款额 QdTe!f|  
amount of bond 担保契据的款额 AH`15k_i  
amount of consideration 代价款额 /kz&9FM  
amount of contribution 供款数额 d.AjH9 jg  
amount of indebtedness 负债款额 (*ng$zZ$  
amount of principal of the loan 贷款本金额 v2{O67j} o  
amount of rates chargeable 应征差饷数额 hkJZqUA  
amount of share capital 股本额 , .I^ekF  
amount of sums assured 承保款额 2UF94  
amount of variation 变动幅度 mc'p-orAf  
amount of vote 拨款数额 @"!SU'*  
amount payable 应付款额 q(7D8xG;F  
amount receivable 应收款额 h7$!wf!I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @9h#o5y q  
analysis 分析 ~Z2eQx jtM  
ancillary risk 附属风险 PR?clg=z  
annual account 周年帐目；周年帐目报表；年度决算；年结 C6w{"[Wv=X  
annual accounting date 年结日期 f 99PwE(=  
annual allowance 每年免税额；年积金；年度津贴；年津 DKl7|zG4  
annual balance 年度余额 }/spo3,6  
annual disposable income 每年可动用收入 e{;e  
annual estimates 周年预算 fYy.>m+P1  
annual fee 年费 ^0Q*o1W  
annual general meeting 周年大会 YZl%JX  
annual growth rate 年增率；每年增长率 qfu2}qUX~%  
annual long-term supplement 长期个案每年补助金 p]&Q`oh  
annual pensionable emolument 可供计算退休金的年薪 "^z=r]<5  
annual report 年报 2[po~}2-0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fO
^6q1a  
annual return 周年报表；周年申报表；每年报税表格 u`@f~QP0  
Annual Return Rules 《周年报表规则》 8~E)gV+v  
annual review of consumer prices 每年消费物价回顾 ;#
9|l=  
annual roll-forward basis 逐年延展方式 K]8wW;N4  
annual salary 年薪 l*Ei7 |Z  
annual statement 年度报表；年度决算表 r6JkoPMh  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 pXv[]v  
annuitant 年金受益人 %KF:- w  
annuity 年金 h<;[P?
z  
annuity contract 年金合约 v{n}%akc  
annuity on human life 人寿年金 =-LX)|x}  
antecedent debt 先前的债项 ?MM3LA! <  
ante-dated cheque 倒填日期支票 df*#?Ok  
anticipated expenditure 预期开支 AnY)T8w  
anticipated net profit 预期纯利 /zf>>O`  
anticipated revenue 预期收入 TEyx((SK  
anti-inflation measure 反通货膨胀措施 }G+A_HF ^  
anti-inflationary stance 反通货膨胀立场 5Kj4!Ai  
apparent deficit 表面赤字 Uob|Q=MQ  
apparent financial solvency 表面偿债能力 ATM:As:<@  
apparent partner 表面合伙人 HY;?z
`=  
application for personal assessment 个人入息课税申请书 %uVJLz  
application of fund 资金应用 Lc<xgN+cJ  
application to release as liquidator and to destruct the books of accounts and documents g@i
>R>  
申请免除清盘人职务及毁灭帐簿与文件 4D$sFR|?t  
appointed actuary 委任精算师 Pki4wDCTW  
appointed auditor 委任核数师；委任审计师 6;frIl;  
appointed trustee 委任的受托人 zL'IN)7MU  
appointer 委任人 %D(prA_w  
apportioned pro rata 按比例分摊 -!,]Y10  
apportionment 分配；分摊 jHlOP,kc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7/_ VE  
apportionment formula 分摊方程式 'S7@+kJ  
apportionment of estate duty 遗产税的分摊 \Z20fh2
 
appraisal 估价；评估 G.nftp(*}  
appreciable growth 可观增长 5w)^~#'  
appreciable impact 显着影响 h5rP]dbhXU  
appreciable increase 可观增长 gvqd1?0w  
appreciation 增值；升值 =veOVv[Q&/  
appreciation against other currencies 相对其他货币升值 no
NF;zT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N5s
|a5  
appreciation tax 增值税 /Jf`x>eiH  
appropriation 拨款；拨用；拨付 i `QK'=h[  
appropriation account 拨款帐目 C2rj
]t  
Appropriation Bill 拨款法案 7. 9s.*  
appropriation-in-aid system 补助拨款办法 ynZ[c8.  
approved assets 核准资产 b+].Uc  
approved basket stock 认可一篮子证券 eH%L?"J~:  
approved budget 核准预算 ?lDcaI>+n  
approved charitable donation 认可慈善捐款 }<ONxg6Kb  
approved charitable institution 认可慈善机构 l$VxE'&LQ  
approved currency 核准货币；认可货币 I"32[?0 (;  
approved estimates 核准预算 $Cd;0gdv  
approved estimates of expenditure 核准开支预算 ;Z1U@2./  
approved overseas insurer 核准海外保险人 (SsH uNt.  
approved overseas trust company 核准海外信托公司 ]Wd`GI  
approved pooled investment fund 核准汇集投资基金 yC0f/O  
approved provident fund scheme 认可公积金计划 Ge:-|*F  
approved provision 核准拨款 ix7 e])m(  
approved redeemable share 核准可赎回股份 }SMJD  
approved regional stock 认可地区性证券 >9<8G]vcH  
approved retirement scheme 认可退休金计划 O%K?l}e  
approved subordinated loan 核准附属贷款 @=NVOJy}c  
arbitrage 套戥；套汇；套利 =HV-8C]  
arbitrageur 套戥者；套汇者 `)=A!x y  
arbitrary amount 临时款项 \As oeeF  
arrangement 措施；安排；协定 HS
6Imi  
arrears 欠款 NnLhJPh  
arrears of pay 欠付薪酬 2Cd --W+=  
arrears of revenue 逾期未收税款；逾期未收的帐项 >}DjHLTW\  
articles of association 组织章程；组织细则；组织章程细则 ?[S >&Vq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @SC-vc  
ascertainment of profit 确定利润 _A,-[*OKI  
"Asia Clear" “亚洲结算系统” 0^y@p&;/.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $;
2eH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 L);||]B  
Asian Development Fund [ADF] 亚洲发展基金 VyoE5o  
Asian dollar bond 亚洲美元债券 >[XOMKgQ](  
Asian dollar market 亚洲美元市场 g)9JO6]  
Asian dollar rate 亚洲美元利率 Krr?`n  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $}^\=p}X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 d@6:|auO  
asked price 沽盘；喊价；索价；卖方报价 9IvcKzS2  
assessable income 应评税入息 RZd4(7H=q  
assessable loss 应评税亏损 7"n1it[RJ8  
assessable profit 应评税利润 Lk`k>Nn)  
assessable value 应评税值 NT;x1  
assessed profit 估定利润 O
~#uQm  
assessed value 经评估价值 >2lAy:B5  
assessment 评税；评定；估价；评税单 ~w1{zxs  
assessment number 评税编号；估价编号 ,dZ#,<  
assessment of additional tax 补加税评税 ^%oG8z,L  
assessment of performance 业绩评估；实绩评价 LZQFj/,Jg  
Assessor 评税主任 +f\pk \Ith  
asset price bubbles 资产价格泡沫 RUS7Z~5  
asset-backed securities 具资产保证的证券 A&|Wvb=  
assets accretion 资产增值 K/wiL69  
assets and liabilities 资产与负债 X40la_[.  
assets betterment statement 资产递增表；资产改进表 F9k I'<Q  
assets lending 实物放款；有抵押贷款 s3Krob`C5  
assets of the company passing on the death 死者去世时转移的公司资产 )iEa2uJ  
assets pledged as security for liabilities 用作负债抵押的资产 mo|PrLV  
assets portfolio 资产投资组合 7~kpRa@\P  
assets price 资产价格 5mna7BCEb  
assets quality 资产质素 m
0
I #  
assets realization 资产变现 -B*<Q[_  
assets refinancing arrangement 资产再集资安排 XWUvP  
assets securitization 资产证券化 R(2HYZ  
assets situated outside Hong Kong 在香港以外地方的资产 iM?I /\  
assets stripping 削减资产；拆卖资产 2H?I'<NoC  
assets value 资产值 Bbl)3$`,  
assignee 承让人 O^X[9vrW  
assignment 转让；转让书；转让契 m~Y'$3w  
assignment of interest 权益转让 B:3+',i1  
assignment of letters patent and trade mark 专利证书及商标转让 l&6U|q`
 
assignment of property 物业转让；物业转让书 `R=a@DQ  
assignment right 转让权 {DEzuU  
assignor 转让人 ZL-uwI!`D  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 vh|Tb5W<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >9o,S3  
associate member 附属会员 z"6ZDC6
 
associated body corporate 相联法人团体 (#j2P0B  
associated company 相联公司；联属公司 t+=12{9;f  
associated corporation 相联法团 Ad]<e?oN=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ']d!?>C@o  
公认会计师公会〔英国〕 T6h;Y  
Association of Futures Exchange Brokers 香港期货经纪协会 8zQ_xE  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 A*7Io4e!  
association of underwriters 承保人组织 L.09\1?.n  
assumption of control 接管 kyW6S+#-  
assurance 担保；保险；转易；转易书 +A8=R%&b)[  
assurance of interest 权益的转易 Kk!6B  
at 19XX price 按一九ＸＸ年价格计算 >a&?AP #  
at a discount 按赔价计算；按贴水价格计算；打折扣 (orrX Ez  
at a premium 按溢价计算；按升水价格计算 |5oKq'(b  
at call 通知付款；按通知 {yvb$ND|j{  
at constant market price 按固定市价计算 Y!++CMzU  
at constant price 按固定价格计算 Y<p zy8z  
at cost 按成本计算 u<l#xud  
at current market price 按当时市价计算；按现时市价计算 WF ?/GN  
at current price 按当时价格计算；按现时价格计算 Lnh':7FQJx  
at factor cost 按要素成本计算；按生产要素成本计算 .9T.3yQ  
at money-of-the-day price 按付款当日价格计算 )"
(V*Z  
at or better 按指定或较佳价位〔买卖指令〕 QD$}-D[  
at par 按面值计算；平价 to99_2  
at sight 见票即付 {l0,T0  
at the close 按收市盘 /]ku$.mr\  
at the opening 按开市盘 //\ds71h  
attestation 见证；见证条款 y#]}5gJ  
at-the-money option 平价期权 r?64!VS;  
attorney 受权人；受托代表人 6#E]zmXO2  
attornment 新拥有人承认书 K#GXpj  
attributable profit 可归属利润 |7rR99  
attributable share value 可归属股份价值 P['X<
Xt8  
Auckland Stock Exchange 奥克兰证券交易所 Bz~ -2#l  
auction 拍卖 6RK ~Dl&g  
auctioneer 拍卖商 =E;=+eqt  
audit 审计；核数 \e?.hmq  
Audit Commission 审计署 w) =eMdj\o  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] uew0R;+oa  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ;EK(b  
audit review 帐目审查 -L@]I$Yo  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 x S  
audited account 审计帐目；经审计的帐目 wENzlXeOP  
audited annual account 经审计的周年帐目 \Os:6U=X-  
audited balance sheet 经审计的资产负债表 s{yJ:WncI  
auditor 核数师；核数主任；审计师 :&Qb>PH[  
auditor's certificate 核数师证明书；审计师证明书 |n+#1_t%  
auditor's report 核数师报告；审计师报告 |.1qy,|!X  
Aussie bond 澳元债券 98BYtxa
 
austerity budget 紧缩预算 V3## B}2[Y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.W!tveX8-  
Australia All Ordinaries Index 澳洲所有普通股票指数 E;9Z\?P  
Australian Dollar [AUD] 澳元 8ou e-:/a  
Australian Options Market 澳大利亚期权市场 tY{; U#9  
Australian Securities Commission 澳洲证券事务监察委员会 riID,aut  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0;}Aj8Fle  
Australian Stock Exchange 澳大利亚证券交易所 ?sV[MsOsC  
Austrian Schilling [ATS] 奥地利先令 Kn']n91m  
authentication 认证；鉴证 D~Z=0yD  
authority to purchase 委托购买证；委购书 [!^cd%l  
authorization 认可；核准；授权；授权书 ows^W8-w  
authorization by direction 指示授权 6H0W`S0a  
authorization by instruction 指令授权 gzor%)C  
authorization by warrant 令状授权 3f_i1|>)'  
authorization of unit trust 单位信托的认可 / >%L[RJ4  
authorized agent 指定代理人 O4T'o.  
authorized capital 法定资本 smV!y8&  
authorized clerk 出市员 uii7b7[w  
authorized dealer 认可交易商 YZ0en1ly  
authorized financial institution 认可财务机构 *yrnK3  
authorized fund 认可基金 y $:yz;  
authorized fund house 获授权的基金公司；认可基金公司 zEy&4Kl{+  
authorized institution 认可机构 _Aa[?2 O  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 mn.`qfMh  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 HCJ;&C73&  
authorized insurer 获授权保险人；获认可承保人 p:B ]Ft  
authorized investment 特准投资项目 G OpjRA@  
authorized person 获授权人 Po> e kz_E  
authorized representative 获授权代表 o"RJ.w:dn  
authorized share capital 法定股本 T$u~E1  
automated quotation system 自动报价系统 7k `_#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [ dGO,ndE  
自动交易系统〔香港期货交易所有限公司〕 "r@G@pe  
automatic adjustment mechanism 自动调整机制 U M@naU  
automatic adjustment system 自动调整系统 K${}r0   
Automatic Clearing House 自动票据交换所 zyDZ$Dhka  
automatic exchange rates accumulation system 自动化汇率累集系统 T:U4:"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 G[#.mD{k  
automatic teller machine [ATM] 自动柜员机 Khj=llo,  
autopay 自动转帐 TaOOq}8c#  
available assets 可用资产 )Lb72;!?  
available fiscal reserve 现存财政储备 8\DME  
available profit 可用利润 w$b~x4y%  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0F^]A"kF  
average 平均；平均数；海损 }
?J~P%HpF  
average basic salary 平均基本薪金 82|q7*M*.  
average consumer expenditure 平均消费开支；一般消费开支 zwnw'  
average cost 平均成本 Oo kxg *!5  
average cost of land production 增辟土地平均成本 i-,'.w  
average daily turnover 平均每日成交额 pzg&/m&F`  
average daily wage rate 平均每日工资率 0vDg8i\  
average expenditure pattern 平均开支模式 $:e)$Xnn-  
average growth rate 平均增长率 ?s%v 3T  
average net fixed assets 固定资产平均净值 dsK/6yu  
average of relatives 相对价格平均数 Pw= 3PvkL  
average price 平均价格 qp\BV#E  
average propensity to consume 平均消费倾向；一般消费倾向 K}Na3}m  
average propensity to save 平均储蓄倾向；一般储蓄倾向 gGmxx,i  
average rate 平均率 \BUqDd!  
average revenue 平均收入；平均收益 -Un=TX  
average stock 平均库存；平均存货 uWTN2jr
 
average yearly rent 平均年租 '6X%=f'^b  
avoidance of double taxation 避免双重课税 <PioQ>~  
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 7WP%J-   
E+z18Lf?  
给你加分了