一些有用的会计术语(也不知道发的地方对不对)A

A: f|VP_o<  
A share Ａ股；甲类股份 LM
_4
.J  
abatement of tax 减税；减扣免税额 Yb =8\<;  
ABN AMRO Bank N.V. 荷兰银行 )K2n!Fbd  
above-the-line expenditure 线上项目支出；经常预算支出 q0y?$XS  
above-the-line receipt 线上项目收入；经常预算收入 %h%r6EB1F  
ABSA Asia Limited 南非联合亚洲有限公司 McnP>n  
absolute change 绝对数值变更 t9pPG{1  
absolute expenditure 实际开支 xs &vgel>  
absolute guideline figure 绝对准则数字 dm$:xE":  
absolute interest 绝对权益 ((dG<  
absolute order of discharge 绝对破产解除令 !s)2H/KM8  
absolute profit margin 绝对利润幅度 +[2lS54"W4  
absolute value 实值；绝对值 !9)*.9[8  
absolutely vested interest 绝对既得权益 f\(Kou$  
absorbed cost 已吸收成本；已分摊成本 '`o+#\,b^%  
absorption 吸收；分摊；合并 sZ4H\  
absorption rate 吸收率；摊配率；分摊率 0XozYyq  
ACB Finance Limited 亚洲商业财务有限公司 m dC. FO-  
acceptable form of reciprocity 合理的互惠条件 NM]6 o  
acceptable rate 适当利率；适当汇率 d&'6l"${  
acceptance agreement 承兑协议 ZRxB"a'  
acceptance for honour 参加承兑 F37,u|  
acceptor 承兑人；接受人；受票人 U3U eTa_  
acceptor for honour 参加承兑人 ac&tpvij  
accident insurance 意外保险 wOk:Q4OjL  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;%82Z4  
accident insurance scheme 意外保险计划 L,kF]
 
accident year basis 意外年度基准 N]=.I   
accommodation 通融；贷款 E{Q^ZSV3B  
accommodation bill 通融票据；空头票据 RZ.5:v6  
accommodation party 汇票代发人 uw<Ruy  
account balance 帐户余额；帐户结余 Y|lMa?\E  
account book 帐簿 G/`_$ c  
account collected in advance 预收款项 W@0(Y9jdg  
account current book 往来帐簿 ,,iQG' *  
account of after-acquired property 事后取得的财产报告 A=3U4L  
account of defaulter 拖欠帐目 p{U8z\  
account payable 应付帐款 Je*gMq:D  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 jf2E{48P  
account receivable 应收帐款 @)0gXg  
account receivable report 应收帐款报表 UmJg-~  
account statement 结单；帐单；会计财务报表 L`p[Dq.  
account title 帐户名称；会计科目 Gce_gZH7{  
accountant's report 会计师报告 qj/P4*6E  
Accountant's Report Rules 会计师报告规则 w5nRgdboy!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #QB`'2)vw  
Accounting Arrangements 《会计安排》 f[ywC$en  
accounting basis 会计基础 >pYgF=J  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]Lh\[@#1f  
Accounting Circular 《会计通告》 u/zfx;K  
accounting class 会计类别 9PBmBP~  
accounting date 记帐日期；会计结算日期 Q7s
1
M&K  
accounting for money 款项核算 ["7}u^z@<+  
Accounting Officer 会计主任 :`|,a(  
accounting period 会计报告期；会计期 qnlj~]NV  
accounting policy 会计政策；会计方针 'F~
u \m=E  
accounting practice 会计惯例 Z~R i%XG  
accounting principle 会计准则 AX
)zSrXn  
accounting record 会计记录 prWid3}  
accounting report 会计报告 t&oNJq{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1Li@O[%X<  
Accounting Society of China 中国会计学会 6 qq7:  
accounting statement 会计报表 t Z%?vY~!  
accounting system 会计制度；会计系统 ~:@H6Ke[  
accounting transaction 会计事项；帐务交易 j{PX ~/
 
accounting treatment 会计处理 o?3R HP47  
accounting year 会计年度 O<hHo]jLF  
accretion 增值；添加 8+u8piG  
accrual 应计项目；应累算数目 Dn[
1BWM/7  
accrual basis 应计制；权责发生制 s5pY)6)  
accrual basis accounting 应计制会计；权责发生制会计 2*M*<p=v  
accrue 应累算；应计 9NT;^K^I  
accrued benefit 应累算利益 "OPUGwf  
accrued charges 应计费用 oxzNV&D[{`  
accrued cumulative preference share dividend 应累算的累积优先股股息 D)_Ei'+*l  
accrued expenses 应累算费用 ^WNJQg'  
accrued interest payable 应付利息；应计未付利息 TU/J]'))C  
accrued interest receivable 应收利息；应计未收利息 >4\xcL  
accrued right 累算权益 VC.?]'OqD  
accruing profit 应累算的利润 w#e'K-=  
accumulated fiscal reserve 累积财政储备
 W6~=?C  
accumulated profit 累积利润；滚存溢利 l;.BlHyu  
accumulated reserve 累积储备 9<#D0hh$  
accumulation of surplus income 累积收益盈余 ueR42J%s  
acquired assets 既得资产 ~K9U0ypH  
acquisition 收购；购置；取得 E(@;p%:  
acquisition cost 购置成本 +RkYW*|$S  
acquisition expenses 购置费用 my1kF%?  
acquisition of 100% interest 收购全部股权 :m d3@r']  
acquisition of control 取得控制权 Al|7Y/  
acquisition of fixed assets 购置固定资产 ,<1*  
acquisition of shell “买壳” 9zJ`;1  
acquisition price 收购价 e@OA>  
act of God 天灾 .N=
hA  
acting partner 执事合伙人  gnXjd
}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]lUu%<-;  
active partner 积极参与的合伙人 X2cR+Ha0  
active trading 交投活跃 {rT`*P~  
actual circulation 实际流通 PlZiTP  
actual cost 实际成本 %'e(3;YI  
actual expenditure 实际开支；实际支出 +&
OqJAu  
actual income 实际入息；实际收入；实际收益 2?QJh2  
actual market 现货市场 B
$l`9!,  
actual price 现货价；实际价格 ?^~"x.<nr  
actual profit 实际利润 W[Bu&?h$  
actual quotation 实盘；实际价位；实际报价 B5:g{,C  
actual year basis 按实际年度计算 :2E1aVo4b  
actuals 实货 $]kg_l)  
actuarial investigation 精算调查 l,.?-|Poa  
actuarial principle 精算原则 :eW~nI.Vc  
actuarial report 精算师报告 (x qA.(F  
Actuarial Society of Hong Kong 香港精算学会 1v&Fo2ML  
actuarial valuation 精算师估值 iwQ-(GjM[A  
actuary 精算师 9Yyg}l:  
ad referendum agreement 暂定协议；有待覆核的协定 J\3} il N  
ad valorem duty 从价税；按值征税 vLuQe0l{  
ad valorem duty system 从价税制 ,SF.@^o@a
 
ad valorem fee 从价费 ht)nx,e=  
ad valorem tariff 从价关税 Da[C'm=  
additional allowance 额外免税额 Jv<$AI  
additional amount for unexpired risk 未过期风险的额外款额 hFMst%:y$  
additional assessable profit 补加应评税利润 B#"|5  
additional assessment 补加评税 >&QH{!(  
additional commitment 额外承担 zpq
Gh  
additional commitment vote 额外承担拨款 E[.tQ|C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W@,p9=425  
additional dependent parent allowance 供养父母额外免税额 VONAw3k7!  
additional provision 额外拨款 \bm6/fhA:  
additional stamp duty 附加印花税 RX5.bVp eE  
additional tax 补加税罚款；补加税款 uxyTu2L7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 GWhAjL/N  
adjudged bankrupt 被裁定破产 =5~F6to  
adjudicated bankrupt 裁定破产人 9xn23*Fo  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 1/ pA/UVO  
adjudication of bankruptcy 裁定破产；宣告破产 pXh~#o6V  
adjudication of insolvency 裁定无力偿还债务 HDVl5X`j'  
adjusted actual 经调整的实数；调整后的实数 ;{f??G  
adjusted current assets 经调整的流动资产；调整后的流动资产 `%M-7n9Y  
adjusted figure 经调整的数字；调整后的数额 eQFb$C]R}y  
adjusted liabilities 经调整的负债；调整后的负债 /;&+< }
 
adjusted loss 经调整的亏损；调整后的亏损 BwJ^_:(p~  
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 }l(m5  
adjusted profit 经调整的利润；调整后的利润 ]1d,O^S  
adjusted surplus 经调整的盈余额；调整后的盈余额 i*CQor6|z  
adjusted value 经调整的价值；调整后的价值 EeJqszmH  
adjustment 调整；修订；理算〔保险〕 Y/,$Y]%g  
adjustment centre 调剂中心 pzq;vMr  
adjustment lag 调整过程的时间差距；调整时差 ~r^5-\[hZ  
adjustment mechanism 调整机制 o}
MzqKfu  
adjustment of loss 亏损调整 6f?BltFaN  
adjustment process 调整过程；调整程序 Q"|kW[Sg  
adjustment range 调整幅度 /Pn.)Lxf
l  
administered exchange rate 受管制汇率 sQ}%7BM
K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3`k[!!   
administration expenses 行政费用 g TXW2S  
administration fee 手续费；行政费 'Z.OF5|eGT  
administration in bankruptcy 破产管理
-/UXd4S  
administration order 遗产管理令 _t|G@D{   
administrator 管理人；遗产管理人 3G%wZ,)C  
administrator of the estate 遗产管理人 8nIMZV  
admission of debt 债项承认书 TTZ['HP oI  
admission of proof 接纳债权证明 0aC2 Pym^  
advance 放贷款项；垫付款项；预支款项；预付款项 [Iw>|q<e  
advance account 暂支帐目；预付款帐户 lMBX!9z  
advance compensation 预付补偿金 i)7n
c  
advance from shareholder 股东垫款 DhLr^Z!h3;  
advance pending reimbursement 预支以待日后付还 *O+R|Cdp/  
advanced economy 先进经济体系 ut4r~~Ar  
advancement 预付；预付财产 T2DF'f3A  
advances warrant 垫款令 -".kH<SWv  
advancing 贷出 m']9Q3-  
adverse balance 逆差 9jO`gWxV8*  
adverse exchange 逆汇 E+}GxFG-:  
advertisement addressed to shareholders 在报章刊登的致股东通告 UU iNR  
advice for collection 托收通知书 eQU-&-wt0  
advice of drawing 提款通知书；汇票通知书 O`i)?BC  
advice of payment 付款通知 *$i;o3  
Advisory Committee [Securities and Futures Commission] uw
Kh  
谘询委员会〔证券及期货事务监察委员会〕 C}b|2y  
Advisory Committee on Diversification 经济多元化谘询委员会 rH$eB/#F  
affidavit 誓章；遗产申报誓章 EkJVFHfh  
affidavit of no receipt 述明无收款的誓章 AqV09 $  
affiliate 联号；联营公司；附属公司 =oE_.ux\  
affiliated company 附属公司；联号；联营公司 %cH8
;5U40  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >vWEUE[  
affordability 负担能力 VK2@2`$  
African Development Bank [AfDB] 非洲开发银行 s0cs'Rg  
after-acquired property 事后取得的财产 j)jCu ;`  
after-hours dealing 市后交易 h6u2j p(+  
after-tax profit 税后盈利；税后利润；税后溢利 )v%l0_z{  
agency agreement 代理协议 =X%!YZk p  
agency expenses 代理机构的开支 gtD  
agency fee 代理费 tm(v~L%$>]  
Agency Law 《代理法》 P+Wm9xR2d  
agent 代理人；承销人 gjW\ XY  
agent of company 公司代理人 sYGR-:K  
agent's fee 代理人费；经纪费 ]\A1mw-T  
aggregate 总计；总数；总体数字 r5o
@+"!  
aggregate amount 总款额；总额 8 AFMn[{  
aggregate assets and liabilities 总体资产与负债 wJ6_I$>  
aggregate at constant price 按固定价格计算的总体数字 (O$}(Tn  
aggregate demand 总需求 r"R(}`
<,  
aggregate gross position 总持仓量 `9/0J-7*  
aggregate limit 总限额 ?-e7e%  
aggregate of salaries tax 合计薪俸税 U+-F*$PO+  
aggregate performance 总体表现；总体业绩 pvlDjj}  
aggregate supply 总体供应 'X9AG6K1  
aggregate surplus 总盈余 HLVQ7  
aggregate total 整体总额 $=/rGpAk  
aggregate value 总值；合计价值 /vHYMS  
aggregated basis 合计基准 ~i%-WX  
aggregated net chargeable income 合计应课税入息实额 !X-9Ms}(
d  
aggregation 合并计算；合计；总和 _=pWG^a  
aggregation of incomes of husband and wife 夫妇入息合并计算 wb b*nL|P  
aggregation of property 财产的总和 4Rx~s7l  
agio 差价；贴水 6 jmrD  
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》 $]C=qM28-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G~"z_ (  
《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》
`M:DZNy,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment C,fY.CeI  
《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》 a"x}b
  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment yO00I`5  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 CphFv!k'Z  
agreement for a settlement 授产协议 1B 5:s,Oyj  
agreement for assignment 转让协议 Nb0Ik/:<  
agreement for sale 售卖协议；买卖协议 'r\ 4}Ik  
agreement for sale and purchase 买卖协议 ,]ga[
 
agreement for the payment of interest 支付利息协议 )>
V?+L5M  
agreement for the repayment of money 还款协议 @OzMiN  
agreement of reinsurance 再保险协议 V@[rf<,  
Agricultural Bank of China 中国农业银行 hUh+JW  
air passenger departure tax 飞机乘客离境税 jXixVNw  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 dN< ,%}R  
airport tax 机场税 {=67XrWN1  
alcohol duty 酒精税 _g~2R#2Q  
alienation 让与；让渡；转让 L_~8"I_  
alimony 生活费；赡养费 V4|uas{0I:  
All Ordinaries Index [AOI] 所有普通股指数 4ZwKpQ6  
all risks 全险；综合险 TkRm
V6'w  
All Sales Record for Stock Market 《股票市场成交报告》 yrnv!moc%t  
Allied Capital Resources Limited 新联财务有限公司 {L].T#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7/aOsW"6  
allocation letter 拨款信件 V^TbP.  
allocation of fund 分配款项；预留款项 zyFUl%  
allocation of profit 利润分配；溢利分配 ~Wei|,w'<  
allocation warrant 拨款令 D/CIA8h3  
allotment 分配；配股 I`T1
Pll  
allotment notice 股份配售通知；配股通知 I-kWS4  
allotment of shares 股份分配 (5a1P;_Y  
allowable 可获宽免；免税的 '1Y\[T*  
allowable business loss 可扣除的营业亏损 ?T!)X)A#  
allowable expenses 可扣税的支出 "
hQgLG  
allowance 免税额；津贴；备抵；准备金 po7>IQS]  
allowance for debts 债项的免税额 v+xB7w  
allowance for depreciation by wear and tear 耗损折旧免税额 rzUlO5?R=  
allowance for funeral expenses 殡殓费的免税额 u-
3:k  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hr/o<#OW  
allowance for repairs and outgoings 修葺及支出方面的免税额 pr&=n;_ n  
allowance to debtor 给债务人的津贴 _MuZ4tc  
alteration of capital 资本更改 *2e!M^K<  
alternate trustee 候补受托人 > 'i  
amalgamation 合并 `\CVV*hP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BUsV|e\  
ambit of charges 征税范围；收费范围 H,y4`p 0  
amended valuation 经修订的估值 Mxl]"?z  
American Commodities Exchange 美国商品交易所 LT VF8-v  
American Express Bank Limited 美国运通银行 !RH.|}  
American Stock Exchange 美国证券交易所 !)pdamdA  
amortization 摊销 ,|h)bg7.  
amount due from banks 存放银行同业的款项 h@ )  
amount due from banks abroad 存放海外银行同业的款项 JSr$-C fH  
amount due from holding companies 控股公司欠款 CU)|-*uiK  
amount due from local banks 存放本港银行同业的款项 @t*t+Vqw  
amount due to banks 银行同业的存款 y*23$fj(  
amount due to banks abroad 海外银行同业的存款 gckI.[!b  
amount due to holding companies 控股公司存款 }4//@J?:  
amount due to local banks 本港银行同业的存款 y3G `>  
amount due to outport banks 外埠银行同业的存款 F?-R$<Cn2~  
amount for note issue 发行纸币的款额
&ldBv_  
amount of bond 担保契据的款额 ~j9O$s~)  
amount of consideration 代价款额 ep/Y^&$M  
amount of contribution 供款数额 n$n7-7  
amount of indebtedness 负债款额 7msAhz  
amount of principal of the loan 贷款本金额 [7FItlF%I  
amount of rates chargeable 应征差饷数额 !\Xm!I8  
amount of share capital 股本额 hC <O`|lF  
amount of sums assured 承保款额 pmWr]G3,*  
amount of variation 变动幅度 D BE
4&  
amount of vote 拨款数额 A:l@_*C..  
amount payable 应付款额 ^= 0m-/  
amount receivable 应收款额 ',^+bgs5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !> }.~[M  
analysis 分析 #~O b)q|  
ancillary risk 附属风险 qqrq11W  
annual account 周年帐目；周年帐目报表；年度决算；年结 a^d8I  
annual accounting date 年结日期 mtz#}qD66  
annual allowance 每年免税额；年积金；年度津贴；年津 GV
HV =E  
annual balance 年度余额 DwHF[]v'  
annual disposable income 每年可动用收入 b` Hz$8  
annual estimates 周年预算 29CINC

 
annual fee 年费 OyV<u@[i  
annual general meeting 周年大会 ^sN (
  
annual growth rate 年增率；每年增长率 ^V$Ajt  
annual long-term supplement 长期个案每年补助金 M])dJ9&e  
annual pensionable emolument 可供计算退休金的年薪 =0uAE7q(9  
annual report 年报 26T"XW'_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MUfG?r\t  
annual return 周年报表；周年申报表；每年报税表格 _4^R9Bt  
Annual Return Rules 《周年报表规则》 4vBL6!z:Z  
annual review of consumer prices 每年消费物价回顾 0cK{  
annual roll-forward basis 逐年延展方式 7qTE('zt  
annual salary 年薪 =] *.ZH#h  
annual statement 年度报表；年度决算表 g~(E>6Y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [
q !TIq  
annuitant 年金受益人
rV08ad  
annuity 年金 p-.n3AL  
annuity contract 年金合约 .{y uo{u  
annuity on human life 人寿年金 ~3uP6\F  
antecedent debt 先前的债项
&gzCteS  
ante-dated cheque 倒填日期支票 8 r_>t2$  
anticipated expenditure 预期开支 @v}/zS  
anticipated net profit 预期纯利 )iFJz/n>  
anticipated revenue 预期收入 AU2i%Q!  
anti-inflation measure 反通货膨胀措施 !%$`Eq)M^7  
anti-inflationary stance 反通货膨胀立场 yX~v-N!X  
apparent deficit 表面赤字 $56,$K`H  
apparent financial solvency 表面偿债能力 g<~Cpd  
apparent partner 表面合伙人 )7h$G-fe  
application for personal assessment 个人入息课税申请书 :9k Ty:  
application of fund 资金应用 yn#X;ja-  
application to release as liquidator and to destruct the books of accounts and documents uu`G 2[t  
申请免除清盘人职务及毁灭帐簿与文件 nqLA}u4IM  
appointed actuary 委任精算师 KEWTBBg  
appointed auditor 委任核数师；委任审计师 ,G)r=$XU  
appointed trustee 委任的受托人 IIbYfPiO  
appointer 委任人 1dK*y'rx  
apportioned pro rata 按比例分摊 kh`"
WN Nt  
apportionment 分配；分摊 R=jI?p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AvW:<}a,  
apportionment formula 分摊方程式 M3q|l7|9  
apportionment of estate duty 遗产税的分摊 t<#h$}=:Vt  
appraisal 估价；评估 Dd\jHF>u  
appreciable growth 可观增长 <)3u6Vky9  
appreciable impact 显着影响 EVGt 5z  
appreciable increase 可观增长 #"B\UN  
appreciation 增值；升值 ,N)/w1?I  
appreciation against other currencies 相对其他货币升值 >Z5gSs0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /{&t
Y:;m  
appreciation tax 增值税 4M2j!Sw  
appropriation 拨款；拨用；拨付 % yw?s0  
appropriation account 拨款帐目 B8}Nvz /  
Appropriation Bill 拨款法案 \ZkA>oO".  
appropriation-in-aid system 补助拨款办法 ?U2<

 
approved assets 核准资产 xU4 +|d  
approved basket stock 认可一篮子证券 S Em Q@1  
approved budget 核准预算 e7sp =I,  
approved charitable donation 认可慈善捐款 `9BROZnq  
approved charitable institution 认可慈善机构 +8R
gF   
approved currency 核准货币；认可货币 ):[7E(F=  
approved estimates 核准预算 B&n<M]7  
approved estimates of expenditure 核准开支预算  A|<jX}  
approved overseas insurer 核准海外保险人 xjKR R?  
approved overseas trust company 核准海外信托公司 ci?qT
,&  
approved pooled investment fund 核准汇集投资基金 )% ~OH  
approved provident fund scheme 认可公积金计划 lIW }EM  
approved provision 核准拨款 9[.8cg*  
approved redeemable share 核准可赎回股份 gMzcTmbc8  
approved regional stock 认可地区性证券 A\HxDIU  
approved retirement scheme 认可退休金计划 d^{RQ  
approved subordinated loan 核准附属贷款 YTUZoW2  
arbitrage 套戥；套汇；套利  J4fi'  
arbitrageur 套戥者；套汇者 Utnr5^].2O  
arbitrary amount 临时款项 %H]ptH5  
arrangement 措施；安排；协定 YoBDvV":@  
arrears 欠款 xdp`<POn%  
arrears of pay 欠付薪酬 z=q3Zo  
arrears of revenue 逾期未收税款；逾期未收的帐项 qVH1}9_  
articles of association 组织章程；组织细则；组织章程细则 ^hZ0IM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~a ]+#D  
ascertainment of profit 确定利润 CxwoBuG=?  
"Asia Clear" “亚洲结算系统” 2N: ,Q8~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {>hC~L?
6
 
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 TFlet"ge=  
Asian Development Fund [ADF] 亚洲发展基金 )48QBz?  
Asian dollar bond 亚洲美元债券 {zQ8)$CQ  
Asian dollar market 亚洲美元市场 ;$.J3!  
Asian dollar rate 亚洲美元利率 1v.c 6~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 bk;?9%TW  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /5(Yy}  
asked price 沽盘；喊价；索价；卖方报价 D1zBsi94D  
assessable income 应评税入息 ,!#*GZ.ix  
assessable loss 应评税亏损 ME46V6[LX]  
assessable profit 应评税利润 Qz5sxi  
assessable value 应评税值 }$SavB#SBP  
assessed profit 估定利润 PgtJ3oq[}  
assessed value 经评估价值 hT`J1nNt  
assessment 评税；评定；估价；评税单 &Sw%<N*r  
assessment number 评税编号；估价编号 9g'LkP  
assessment of additional tax 补加税评税 5m\<U`  
assessment of performance 业绩评估；实绩评价 f
$e[u Er  
Assessor 评税主任 }X)&zenz  
asset price bubbles 资产价格泡沫 KL1/^1  
asset-backed securities 具资产保证的证券 2@'oe7E  
assets accretion 资产增值 3!XjtVhK?I  
assets and liabilities 资产与负债 #@YPic"n7`  
assets betterment statement 资产递增表；资产改进表 :61Tun  
assets lending 实物放款；有抵押贷款 3er nTD*`  
assets of the company passing on the death 死者去世时转移的公司资产 '\Giv!>  
assets pledged as security for liabilities 用作负债抵押的资产 "c3Grfoz  
assets portfolio 资产投资组合 zMbN;tu  
assets price 资产价格 qLn/2  
assets quality 资产质素 t3
*wjQ3  
assets realization 资产变现 1"zDin!A  
assets refinancing arrangement 资产再集资安排 4r>6G/b8*  
assets securitization 资产证券化 Y-kt.X/Z-  
assets situated outside Hong Kong 在香港以外地方的资产 fd+hA  
assets stripping 削减资产；拆卖资产 (D#B_`;-  
assets value 资产值 diJLZikk  
assignee 承让人 FQu8vwV6>  
assignment 转让；转让书；转让契 4 !i
$4  
assignment of interest 权益转让 E
27vR 7  
assignment of letters patent and trade mark 专利证书及商标转让 7mI:|G  
assignment of property 物业转让；物业转让书 f[<m<I  
assignment right 转让权 P\yDa*m  
assignor 转让人 R<\F:9  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 f,h
 J~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 'Y*E<6:  
associate member 附属会员 <e Th  
associated body corporate 相联法人团体 }YB*]<]  
associated company 相联公司；联属公司 $bW3_rl%X  
associated corporation 相联法团 _,p/l&<  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] LxYrl-  
公认会计师公会〔英国〕 YPU*@l>  
Association of Futures Exchange Brokers 香港期货经纪协会 QKyo`g7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 l==``  
association of underwriters 承保人组织 uD\?(LM  
assumption of control 接管 XG}
C+;4Aw  
assurance 担保；保险；转易；转易书 ~Mx!
^  
assurance of interest 权益的转易 6g|*`x{  
at 19XX price 按一九ＸＸ年价格计算 JSkLEa~<  
at a discount 按赔价计算；按贴水价格计算；打折扣 ^A!Qc=#
z}  
at a premium 按溢价计算；按升水价格计算 Wr<j!>J6Ki  
at call 通知付款；按通知 ~D<IB#C  
at constant market price 按固定市价计算 SG6kud\b  
at constant price 按固定价格计算 j}%ja_9S  
at cost 按成本计算 cv?06x{  
at current market price 按当时市价计算；按现时市价计算 *AG#3
16  
at current price 按当时价格计算；按现时价格计算 h}*/Ge]aM  
at factor cost 按要素成本计算；按生产要素成本计算 4i6q{BeHn  
at money-of-the-day price 按付款当日价格计算 igIRSN}h  
at or better 按指定或较佳价位〔买卖指令〕 mkYqpD7  
at par 按面值计算；平价 24E}<N,g  
at sight 见票即付 ZjgsR|i  
at the close 按收市盘 6hlc1?  
at the opening 按开市盘 NL!u<6y  
attestation 见证；见证条款 ySx>LuY#3  
at-the-money option 平价期权 8D>n1b(H  
attorney 受权人；受托代表人 x.f]1S7h[  
attornment 新拥有人承认书 W{5#@_pL  
attributable profit 可归属利润 lhYe;b(  
attributable share value 可归属股份价值 }@;ep&b*  
Auckland Stock Exchange 奥克兰证券交易所 !zkZQ2{Wn  
auction 拍卖 xC{qV,  
auctioneer 拍卖商 qCljo5Tq'  
audit 审计；核数 [#l*_0  
Audit Commission 审计署 "/3 db[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7uKNd *%  
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〕 oE+R3[D?r  
audit review 帐目审查 55tKTpV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;g@4|Ro  
audited account 审计帐目；经审计的帐目 /DK"QV!]s  
audited annual account 经审计的周年帐目 8.XoVW#  
audited balance sheet 经审计的资产负债表 S'4(0j  
auditor 核数师；核数主任；审计师 X'd9[).  
auditor's certificate 核数师证明书；审计师证明书 F ~^Jmp7Y  
auditor's report 核数师报告；审计师报告 :<hXH^n  
Aussie bond 澳元债券 @ o3T  
austerity budget 紧缩预算 Bk*F_>X"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  1Md  
Australia All Ordinaries Index 澳洲所有普通股票指数 d{SG Cr 9d  
Australian Dollar [AUD] 澳元 v3aYc:C  
Australian Options Market 澳大利亚期权市场 tKuVQH~D  
Australian Securities Commission 澳洲证券事务监察委员会 x c/}#>ED  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )6q,>whI]  
Australian Stock Exchange 澳大利亚证券交易所 vr6MU<  
Austrian Schilling [ATS] 奥地利先令 mV
VD!  
authentication 认证；鉴证 Fh`~`eog  
authority to purchase 委托购买证；委购书 qAn!RkA  
authorization 认可；核准；授权；授权书 DVSL [p?_  
authorization by direction 指示授权 KVn []@#  
authorization by instruction 指令授权 YL]Z<%aKt  
authorization by warrant 令状授权 P{wF"vf  
authorization of unit trust 单位信托的认可 d/BM&r  
authorized agent 指定代理人 7JEbH?lEN  
authorized capital 法定资本 CDP U\ZG  
authorized clerk 出市员 _a6[{_Pc  
authorized dealer 认可交易商 )(ImLbM)  
authorized financial institution 认可财务机构 `%+Wz0(K  
authorized fund 认可基金 \/: {)T~  
authorized fund house 获授权的基金公司；认可基金公司 9aze>nxh.  
authorized institution 认可机构 x4E7X_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 a0D%k:k5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 L3@82yPo!  
authorized insurer 获授权保险人；获认可承保人 +kzo*zW$L  
authorized investment 特准投资项目 Dp)=0<$y  
authorized person 获授权人 /atW8 `&  
authorized representative 获授权代表 ^pQCNKLBY  
authorized share capital 法定股本 Cj{1H([-  
automated quotation system 自动报价系统 n[G&ksQI  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0:9.;x9_  
自动交易系统〔香港期货交易所有限公司〕 AaWs}M  
automatic adjustment mechanism 自动调整机制 xx#zN0I>-y  
automatic adjustment system 自动调整系统 dwDcR,z?a  
Automatic Clearing House 自动票据交换所 1Cgso`  
automatic exchange rates accumulation system 自动化汇率累集系统 j2QmxTa!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 YVHm{A1b0  
automatic teller machine [ATM] 自动柜员机 j)<IRD^  
autopay 自动转帐 zi]\<?\X  
available assets 可用资产 23Nw!6S  
available fiscal reserve 现存财政储备 LR".pH13  
available profit 可用利润 P:k>aHnW  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 EfCx`3~EX  
average 平均；平均数；海损 p<,*3huj  
average basic salary 平均基本薪金 Q9Kve3u-i  
average consumer expenditure 平均消费开支；一般消费开支 8,?h~prc  
average cost 平均成本 gm igsXQ  
average cost of land production 增辟土地平均成本 j4|N-:  
average daily turnover 平均每日成交额 Z0Vl+  
average daily wage rate 平均每日工资率 A v2 08}Y  
average expenditure pattern 平均开支模式 +tr
C,D  
average growth rate 平均增长率 E5I"%9X0H  
average net fixed assets 固定资产平均净值 h*w%jdQ6  
average of relatives 相对价格平均数 &jslyQ#  
average price 平均价格 eU".3`CtY  
average propensity to consume 平均消费倾向；一般消费倾向 BG6B:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ]:Nsf|C0  
average rate 平均率 gMWjk7  
average revenue 平均收入；平均收益 k <=//r  
average stock 平均库存；平均存货 MvK !u  
average yearly rent 平均年租 $$Oey)*  
avoidance of double taxation 避免双重课税 Y }$/e  
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 >O*IQ[r-  
8u6:=fxb  
给你加分了