一些有用的会计术语(也不知道发的地方对不对)A

A: I zVc  
A share Ａ股；甲类股份 Y*{5'q+2  
abatement of tax 减税；减扣免税额 |gHdTb1  
ABN AMRO Bank N.V. 荷兰银行 7U^{xDg.b  
above-the-line expenditure 线上项目支出；经常预算支出 P1Eg%Y6  
above-the-line receipt 线上项目收入；经常预算收入 J8ScKMUN2  
ABSA Asia Limited 南非联合亚洲有限公司 IiJ$Ng  
absolute change 绝对数值变更 V<?0(esgR  
absolute expenditure 实际开支 v#`>  
absolute guideline figure 绝对准则数字 )rlkQ'DN  
absolute interest 绝对权益 '-Oh$hqCx|  
absolute order of discharge 绝对破产解除令 ?
M6)O?[  
absolute profit margin 绝对利润幅度 s,AJR [  
absolute value 实值；绝对值 xxr'g =  
absolutely vested interest 绝对既得权益 ?P4y$P  
absorbed cost 已吸收成本；已分摊成本 eW8{],B  
absorption 吸收；分摊；合并 n_k`L(8*  
absorption rate 吸收率；摊配率；分摊率 *YGj^+   
ACB Finance Limited 亚洲商业财务有限公司 B-$zioZ  
acceptable form of reciprocity 合理的互惠条件 j}`ku9S~  
acceptable rate 适当利率；适当汇率 _8-T?j**   
acceptance agreement 承兑协议 qnnRS  
acceptance for honour 参加承兑 7=Pj}x)  
acceptor 承兑人；接受人；受票人 _wX(OB  
acceptor for honour 参加承兑人 vK+!m~kDu  
accident insurance 意外保险 .o,-a>jL  
Accident Insurance Association of Hong Kong 香港意外保险公会 2v;&`04V<  
accident insurance scheme 意外保险计划 ~4O3~Y_+GN  
accident year basis 意外年度基准 hl] y):  
accommodation 通融；贷款 e@S$[,8  
accommodation bill 通融票据；空头票据 Sw$/Z)1K&  
accommodation party 汇票代发人 Nl/ fvJ`4  
account balance 帐户余额；帐户结余 H q?
F@X  
account book 帐簿 ?L H[,8z  
account collected in advance 预收款项 )s4:&!  
account current book 往来帐簿 N}<!k#d E  
account of after-acquired property 事后取得的财产报告 %M/L/_d  
account of defaulter 拖欠帐目 g0;
;+z  
account payable 应付帐款 ld):Am}/o  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 EwgNd Gcj  
account receivable 应收帐款 Cbl
>eKw  
account receivable report 应收帐款报表 pGF;,h>  
account statement 结单；帐单；会计财务报表 }_}    
account title 帐户名称；会计科目 bj0<A  
accountant's report 会计师报告 Ciz,1IV  
Accountant's Report Rules 会计师报告规则 ShvC4Xb 0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 o|c&$)m  
Accounting Arrangements 《会计安排》 5wE6gRJ  
accounting basis 会计基础 nh80"Ny5  
accounting by Official Receiver 破产管理署署长呈交的帐目 3)9e-@  
Accounting Circular 《会计通告》 !'IZr{Y>  
accounting class 会计类别 qs= i+  
accounting date 记帐日期；会计结算日期 9}Za_ZgG  
accounting for money 款项核算 cKOXsdH?SL  
Accounting Officer 会计主任 +JY8"a97>  
accounting period 会计报告期；会计期 iTs"RW  
accounting policy 会计政策；会计方针 |9Yx`_DF  
accounting practice 会计惯例 Pgq(yPC  
accounting principle 会计准则 c&aqN\'4"  
accounting record 会计记录 G`&P|xYg  
accounting report 会计报告 *~cNUyd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~X %cbFom=  
Accounting Society of China 中国会计学会 Xc^(e?L4  
accounting statement 会计报表 S4_ZG>\VT  
accounting system 会计制度；会计系统 CdcBE.%<  
accounting transaction 会计事项；帐务交易 oL }d=x/  
accounting treatment 会计处理 B|+%ExT7  
accounting year 会计年度 H
@ty'z?  
accretion 增值；添加 1=E}X5  
accrual 应计项目；应累算数目 B}*\ pdJ  
accrual basis 应计制；权责发生制 Z![#Uz.z  
accrual basis accounting 应计制会计；权责发生制会计 3,{;wJ Z  
accrue 应累算；应计 NS+uiy  
accrued benefit 应累算利益 a9_2b}t  
accrued charges 应计费用 7~ZG"^k  
accrued cumulative preference share dividend 应累算的累积优先股股息 fIatp  
accrued expenses 应累算费用 J p%J02  
accrued interest payable 应付利息；应计未付利息 /X#OX8gb]  
accrued interest receivable 应收利息；应计未收利息 f`\J%9U_O  
accrued right 累算权益 
vl|3WYA  
accruing profit 应累算的利润 B>z^W+Unyn  
accumulated fiscal reserve 累积财政储备 ;eO Ye3;c  
accumulated profit 累积利润；滚存溢利 upJy,|5  
accumulated reserve 累积储备 sk~7"v{Y.  
accumulation of surplus income 累积收益盈余 3O2vY1Y2  
acquired assets 既得资产 LUz`P6  
acquisition 收购；购置；取得 L;b-=mF  
acquisition cost 购置成本 qEdY]t   
acquisition expenses 购置费用 YYkgm:[  
acquisition of 100% interest 收购全部股权 /^&$ma\  
acquisition of control 取得控制权 ;;U&mhz`  
acquisition of fixed assets 购置固定资产 ZX{eggXl  
acquisition of shell “买壳” akHQ&+[j  
acquisition price 收购价 |L-- j  
act of God 天灾 I>-}ys`[  
acting partner 执事合伙人 *]kE3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 r.:f.AY{  
active partner 积极参与的合伙人 q?L*Luu+  
active trading 交投活跃 wJvk  
actual circulation 实际流通 G`;mSq6i  
actual cost 实际成本 cRf;7G  
actual expenditure 实际开支；实际支出 ~Sd,Tu%:  
actual income 实际入息；实际收入；实际收益 5VfpeA`  
actual market 现货市场 y4!fu<[i  
actual price 现货价；实际价格 o5Knot)Oy  
actual profit 实际利润 [
r'hX#  
actual quotation 实盘；实际价位；实际报价 x0TE+rf5   
actual year basis 按实际年度计算 Gt!Hm(  
actuals 实货 a{?>F&vnU  
actuarial investigation 精算调查 o+R(ux"  
actuarial principle 精算原则 I4c%>R  
actuarial report 精算师报告 td#m>S  
Actuarial Society of Hong Kong 香港精算学会 >Wpdq(o  
actuarial valuation 精算师估值 YsO`1D  
actuary 精算师 R~N%sn  
ad referendum agreement 暂定协议；有待覆核的协定 *y>|  
ad valorem duty 从价税；按值征税 1'B=JyR~K  
ad valorem duty system 从价税制 xelh!AtE  
ad valorem fee 从价费 7FP"]\x  
ad valorem tariff 从价关税 ~$Z_#,|i?  
additional allowance 额外免税额 [~Z#yEiW^  
additional amount for unexpired risk 未过期风险的额外款额 _tO2PIL@Z  
additional assessable profit 补加应评税利润 %U1HvmyK  
additional assessment 补加评税 0nlh0u8#  
additional commitment 额外承担 z:{R4#(Q  
additional commitment vote 额外承担拨款 :+ "JPF4X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A+3=OBpkW0  
additional dependent parent allowance 供养父母额外免税额 rj5)b:c}  
additional provision 额外拨款 h 'is#X 6:  
additional stamp duty 附加印花税 ^AUQsRA7PZ  
additional tax 补加税罚款；补加税款 FOcDBCrOe  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ab6D&  
adjudged bankrupt 被裁定破产 Mq6_Q07  
adjudicated bankrupt 裁定破产人 ];0:aSi#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 EkN>5).  
adjudication of bankruptcy 裁定破产；宣告破产 gJzS,g1]  
adjudication of insolvency 裁定无力偿还债务 kaC
n@$  
adjusted actual 经调整的实数；调整后的实数 W*4!A\K  
adjusted current assets 经调整的流动资产；调整后的流动资产 qEjsAL  
adjusted figure 经调整的数字；调整后的数额 CR|>?9V  
adjusted liabilities 经调整的负债；调整后的负债 `R$bx 64  
adjusted loss 经调整的亏损；调整后的亏损 O}7aX '  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 \l 3M\$oS>  
adjusted profit 经调整的利润；调整后的利润 `k08M)  
adjusted surplus 经调整的盈余额；调整后的盈余额 RWn#"~  
adjusted value 经调整的价值；调整后的价值 MpJx>
0j/J  
adjustment 调整；修订；理算〔保险〕 r1$x}I#Zv  
adjustment centre 调剂中心 B_.>Q8t
K;  
adjustment lag 调整过程的时间差距；调整时差 / pR,l5  
adjustment mechanism 调整机制 +,9Mufh  
adjustment of loss 亏损调整 '9|R7  
adjustment process 调整过程；调整程序 ZJ_P=  
adjustment range 调整幅度 b55G1w  
administered exchange rate 受管制汇率 HL!"U(_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 D/WzYc2h]  
administration expenses 行政费用 @jD19=  
administration fee 手续费；行政费 .q$/#hN:e  
administration in bankruptcy 破产管理 ]6HnK%  
administration order 遗产管理令 + V-&?E(  
administrator 管理人；遗产管理人 HYg7B  
administrator of the estate 遗产管理人 i{>YQ  
admission of debt 债项承认书 Y[fbmn^  
admission of proof 接纳债权证明 Lismo#  
advance 放贷款项；垫付款项；预支款项；预付款项 a.AEF P4N  
advance account 暂支帐目；预付款帐户 a3(f\MMxE  
advance compensation 预付补偿金 y? 65*lUl  
advance from shareholder 股东垫款 /p@0Q[E  
advance pending reimbursement 预支以待日后付还 MK4CggoC  
advanced economy 先进经济体系 '}NH$ KA  
advancement 预付；预付财产 P99s  
advances warrant 垫款令 m3_)UIJZ  
advancing 贷出 #DHeEE  
adverse balance 逆差 niM(0p  
adverse exchange 逆汇 t]pJt  
advertisement addressed to shareholders 在报章刊登的致股东通告 &44?k:  
advice for collection 托收通知书 ]^l-k@  
advice of drawing 提款通知书；汇票通知书 Xc]Q_70O  
advice of payment 付款通知 Qp>Q-+e0  
Advisory Committee [Securities and Futures Commission] H0mDs7  
谘询委员会〔证券及期货事务监察委员会〕 dtq]_HvTJ  
Advisory Committee on Diversification 经济多元化谘询委员会 yAVt[+0  
affidavit 誓章；遗产申报誓章 ~


9+\  
affidavit of no receipt 述明无收款的誓章 k+cHx799  
affiliate 联号；联营公司；附属公司 cGjkx3l*  
affiliated company 附属公司；联号；联营公司 7kidPAhY  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 W-ECmw(
 
affordability 负担能力 Bk~M^AK@~  
African Development Bank [AfDB] 非洲开发银行 .'N#qs_  
after-acquired property 事后取得的财产 {eo?vA8SE  
after-hours dealing 市后交易 G{oM2`c'#8  
after-tax profit 税后盈利；税后利润；税后溢利 p&;,$KDA  
agency agreement 代理协议
cY*lsBo  
agency expenses 代理机构的开支 J7rfHhz  
agency fee 代理费 cV)~%e/  
Agency Law 《代理法》 &]/.=J  
agent 代理人；承销人 <3Hu(Jx<O  
agent of company 公司代理人 iD9hqiX&  
agent's fee 代理人费；经纪费 =t-503e.J  
aggregate 总计；总数；总体数字 ::kpAE]  
aggregate amount 总款额；总额 JTB5#S4W  
aggregate assets and liabilities 总体资产与负债 Cqk6Igw  
aggregate at constant price 按固定价格计算的总体数字 (tP^F)}e5  
aggregate demand 总需求 o>Z+=&BZ@a  
aggregate gross position 总持仓量 yh Ymbu  
aggregate limit 总限额 K?+Rq  
aggregate of salaries tax 合计薪俸税 `{I-E5x  
aggregate performance 总体表现；总体业绩 .c.#V:XZ#U  
aggregate supply 总体供应 \Tj(]  
aggregate surplus 总盈余 bga2{<VF  
aggregate total 整体总额 E^. =^bR  
aggregate value 总值；合计价值 m,]M_y\u  
aggregated basis 合计基准 b%,`;hy{  
aggregated net chargeable income 合计应课税入息实额 -f:uNF]Ls  
aggregation 合并计算；合计；总和 l=J
K+uZ  
aggregation of incomes of husband and wife 夫妇入息合并计算 Zx]"2U#  
aggregation of property 财产的总和 :!Tb/1  
agio 差价；贴水 v4Q8
RE?  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 {z}OZHJN  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment >j$CM:w  
《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》 \D #NO  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g@lAk%V4  
《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》 /P|jHK|{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment FeFH_  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 #VEHyz6P  
agreement for a settlement 授产协议 z<mU$<  
agreement for assignment 转让协议 [(N<E/m%B  
agreement for sale 售卖协议；买卖协议 %fz!'C_4  
agreement for sale and purchase 买卖协议 SSF4P&  
agreement for the payment of interest 支付利息协议  `#lNur\x  
agreement for the repayment of money 还款协议 "L" 6jT  
agreement of reinsurance 再保险协议 W7"ks(  
Agricultural Bank of China 中国农业银行 _\LAWQ|M4[  
air passenger departure tax 飞机乘客离境税 vH#^|u  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ofg-gCF8  
airport tax 机场税 +d736lLe%  
alcohol duty 酒精税 Sc*O_c3D  
alienation 让与；让渡；转让 fm\IQqIK%  
alimony 生活费；赡养费 pJ5Sxgv{;  
All Ordinaries Index [AOI] 所有普通股指数 jM90 gPX>,  
all risks 全险；综合险 y(8AxsROp  
All Sales Record for Stock Market 《股票市场成交报告》 mko<J0|4  
Allied Capital Resources Limited 新联财务有限公司 gI^*O@Q4{b  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .gWYKZM  
allocation letter 拨款信件 5A6d]  
allocation of fund 分配款项；预留款项 PGHl:4`Es!  
allocation of profit 利润分配；溢利分配 6l>$N?
a  
allocation warrant 拨款令 xGeRoW(X  
allotment 分配；配股 7m=tu?@  
allotment notice 股份配售通知；配股通知 puz~Rfn#*  
allotment of shares 股份分配 JQ8wL _C>  
allowable 可获宽免；免税的 X}xy v  
allowable business loss 可扣除的营业亏损 /%U+kW  
allowable expenses 可扣税的支出 a ^b_&}y  
allowance 免税额；津贴；备抵；准备金 B
n/{J  
allowance for debts 债项的免税额 wvA@\-.+  
allowance for depreciation by wear and tear 耗损折旧免税额 amIG9:-1'  
allowance for funeral expenses 殡殓费的免税额 7PZ0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rr#&0`]  
allowance for repairs and outgoings 修葺及支出方面的免税额 Khxl'qj  
allowance to debtor 给债务人的津贴 ALiXT8q  
alteration of capital 资本更改 fG5U' Vw  
alternate trustee 候补受托人 m$:o+IH/  
amalgamation 合并 }CA oB::&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Uok?FEN  
ambit of charges 征税范围；收费范围 lM5Xw  
amended valuation 经修订的估值 ]`&ws
  
American Commodities Exchange 美国商品交易所 Nd*zSsVlq  
American Express Bank Limited 美国运通银行 A|8(3PiP  
American Stock Exchange 美国证券交易所 ^l6q  
amortization 摊销 ?y7x#_Exc  
amount due from banks 存放银行同业的款项 W9T,1h5x  
amount due from banks abroad 存放海外银行同业的款项 y!Q&;xO+!  
amount due from holding companies 控股公司欠款 kQ~*iY  
amount due from local banks 存放本港银行同业的款项 .3&zP  
amount due to banks 银行同业的存款 IXugnvyV  
amount due to banks abroad 海外银行同业的存款 #|34(ML  
amount due to holding companies 控股公司存款 ;z>)&F  
amount due to local banks 本港银行同业的存款 hX]vZR&R  
amount due to outport banks 外埠银行同业的存款 (<pc4#B@*  
amount for note issue 发行纸币的款额 =$IjN v(?  
amount of bond 担保契据的款额 40oRO0p  
amount of consideration 代价款额 m-UI^M,@<  
amount of contribution 供款数额 [dL4u^]{  
amount of indebtedness 负债款额 :0j9  
amount of principal of the loan 贷款本金额 A -G?@U  
amount of rates chargeable 应征差饷数额 >v`lsCGb  
amount of share capital 股本额 |b52JF ",  
amount of sums assured 承保款额 >9(lFh0P  
amount of variation 变动幅度 [C)-=.Xx)j  
amount of vote 拨款数额 QdL ;|3K9  
amount payable 应付款额 wz5xJ:Tj  
amount receivable 应收款额 70l"[Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h\b]>q@  
analysis 分析 B]q &?~  
ancillary risk 附属风险 ~&=-*  
annual account 周年帐目；周年帐目报表；年度决算；年结 { D1.
  
annual accounting date 年结日期 T2 0dZ8{y  
annual allowance 每年免税额；年积金；年度津贴；年津 _YY:}'+  
annual balance 年度余额 *?K3jy
{  
annual disposable income 每年可动用收入 hp!UW  
annual estimates 周年预算 )W~w72j-  
annual fee 年费 # &o3[.)9  
annual general meeting 周年大会 Q uy5H  
annual growth rate 年增率；每年增长率 |Z<NM#1  
annual long-term supplement 长期个案每年补助金 `(?E-~#'  
annual pensionable emolument 可供计算退休金的年薪 qIa|sV\w0  
annual report 年报 H~1*`m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -#H>kbs  
annual return 周年报表；周年申报表；每年报税表格 Bhl
@\Kq  
Annual Return Rules 《周年报表规则》 Ft>Abj,6  
annual review of consumer prices 每年消费物价回顾 $6T*\(;T@A  
annual roll-forward basis 逐年延展方式 veg\A+:'  
annual salary 年薪 !q! =VC  
annual statement 年度报表；年度决算表 ~fn2B  
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 %8tlJQ
vu  
annuitant 年金受益人 vAi kd#C)  
annuity 年金 T@uY6))>F  
annuity contract 年金合约 Nrva?W_i  
annuity on human life 人寿年金 Iw8;",e2  
antecedent debt 先前的债项 tB4- of3+  
ante-dated cheque 倒填日期支票 Iu^#+n  
anticipated expenditure 预期开支 k
`6T% [D]  
anticipated net profit 预期纯利 B
Ck$FM@  
anticipated revenue 预期收入 iVzv/Lqm1  
anti-inflation measure 反通货膨胀措施 ~oh=QakW  
anti-inflationary stance 反通货膨胀立场 Z+@"  
apparent deficit 表面赤字 2P~zYdjS  
apparent financial solvency 表面偿债能力 @!&\Z[",  
apparent partner 表面合伙人 \aQBzEX  
application for personal assessment 个人入息课税申请书 ]L%qfy4  
application of fund 资金应用 &C<B=
T"I  
application to release as liquidator and to destruct the books of accounts and documents |_8-3  
申请免除清盘人职务及毁灭帐簿与文件 ,2/qQD n/  
appointed actuary 委任精算师 a1B_w#?8  
appointed auditor 委任核数师；委任审计师 y iE[^2Pv  
appointed trustee 委任的受托人 FJgr=9>  
appointer 委任人 &Jv j@,>$d  
apportioned pro rata 按比例分摊 |f&)
@fUI  
apportionment 分配；分摊 .R;HH_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UHF.R>Ry  
apportionment formula 分摊方程式 8*I43Jtlf,  
apportionment of estate duty 遗产税的分摊 ?h"+q8&  
appraisal 估价；评估 as- Z)h[B  
appreciable growth 可观增长 &!vJ3:  
appreciable impact 显着影响 kN>%y&cK  
appreciable increase 可观增长 abU
vU26t  
appreciation 增值；升值 )V%xbDdS  
appreciation against other currencies 相对其他货币升值 (Sr&
Y1D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +.&#whEw(i  
appreciation tax 增值税 z_~f/  
appropriation 拨款；拨用；拨付 &i4*tE3],  
appropriation account 拨款帐目 eyy{z;D8r  
Appropriation Bill 拨款法案 u[dR*o0'  
appropriation-in-aid system 补助拨款办法 oJb
D|m  
approved assets 核准资产 wIz<Y{HA=  
approved basket stock 认可一篮子证券 \1hbCv$Hf  
approved budget 核准预算 u{
yENZ^P  
approved charitable donation 认可慈善捐款 [ /w{,+U  
approved charitable institution 认可慈善机构 y!;rY1  
approved currency 核准货币；认可货币 hS}?"ST|  
approved estimates 核准预算 G2U=*|  
approved estimates of expenditure 核准开支预算 A!No:?S  
approved overseas insurer 核准海外保险人 }:7'C. ."  
approved overseas trust company 核准海外信托公司 RxY ;'NY  
approved pooled investment fund 核准汇集投资基金 -mOSB(#bo  
approved provident fund scheme 认可公积金计划 A9ia[2[  
approved provision 核准拨款 +^YXqOXU  
approved redeemable share 核准可赎回股份 E!&A[TlX\  
approved regional stock 认可地区性证券 T>e!DOW;  
approved retirement scheme 认可退休金计划 =0TnH<`  
approved subordinated loan 核准附属贷款 mS5'q q;t  
arbitrage 套戥；套汇；套利 '+N!3r{G  
arbitrageur 套戥者；套汇者 e)LRD&Q  
arbitrary amount 临时款项 uA7~`78  
arrangement 措施；安排；协定 %+YLe-\?  
arrears 欠款 O&Q_vY  
arrears of pay 欠付薪酬 N^pTj<M<g  
arrears of revenue 逾期未收税款；逾期未收的帐项 OACRw%J:X{  
articles of association 组织章程；组织细则；组织章程细则 N|Xx#/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k{(R.gLZG  
ascertainment of profit 确定利润 XYhN;U}Z  
"Asia Clear" “亚洲结算系统” 'Ar+k\.J  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 P%
_cIR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 AHc:6v^  
Asian Development Fund [ADF] 亚洲发展基金 :oYu+cQ  
Asian dollar bond 亚洲美元债券
i-w^pv'  
Asian dollar market 亚洲美元市场 aa2&yc29hp  
Asian dollar rate 亚洲美元利率 W\:!v%C  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 wv>*g:El'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 hJ\IE?+  
asked price 沽盘；喊价；索价；卖方报价 1r;]==  
assessable income 应评税入息 k'E3{8<!  
assessable loss 应评税亏损 Mh"DPt9@J  
assessable profit 应评税利润 %yX?4T;b  
assessable value 应评税值 'd4I/  
assessed profit 估定利润 losm<  
assessed value 经评估价值 [Hw  
assessment 评税；评定；估价；评税单 rXc-V},az8  
assessment number 评税编号；估价编号 L|.q19b*  
assessment of additional tax 补加税评税 5wYYYo=  
assessment of performance 业绩评估；实绩评价 ~A2{$C  
Assessor 评税主任 \B) a57  
asset price bubbles 资产价格泡沫 mI
gc)"  
asset-backed securities 具资产保证的证券 ~=91Kxf  
assets accretion 资产增值 *F0O*n*7W  
assets and liabilities 资产与负债 sS(t }$  
assets betterment statement 资产递增表；资产改进表 &NZl_7PL  
assets lending 实物放款；有抵押贷款 =(:{>tO_"  
assets of the company passing on the death 死者去世时转移的公司资产 (? j $n?p  
assets pledged as security for liabilities 用作负债抵押的资产 =NLsT.aa  
assets portfolio 资产投资组合 gcDo o2RE  
assets price 资产价格 ms2y[b  
assets quality 资产质素 =&G<^7  
assets realization 资产变现 |b" h+  
assets refinancing arrangement 资产再集资安排 P,U$ X+  
assets securitization 资产证券化 =lY6v-MBw  
assets situated outside Hong Kong 在香港以外地方的资产 BH6)`0&2*N  
assets stripping 削减资产；拆卖资产 qniP
`P4E  
assets value 资产值 gsFyZ  
assignee 承让人 Tlc3l}B*Z  
assignment 转让；转让书；转让契 CZ*#FY  
assignment of interest 权益转让 Agt6G\n  
assignment of letters patent and trade mark 专利证书及商标转让 &J(+X
JM%  
assignment of property 物业转让；物业转让书 HYm |  
assignment right 转让权 [mwJ*GJ-  
assignor 转让人 81Ixs Qt  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
3SI:su  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 jej|B#?`  
associate member 附属会员 h!.#r*vV  
associated body corporate 相联法人团体 u"eO&Vc  
associated company 相联公司；联属公司 8w1TX [b  
associated corporation 相联法团 pa4,W!t  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zY_xJ"/9  
公认会计师公会〔英国〕 "c5C0 pK0  
Association of Futures Exchange Brokers 香港期货经纪协会 ZI.;7G@|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ZS&>%G  
association of underwriters 承保人组织 ETU.v*HT]  
assumption of control 接管 *FhD%><  
assurance 担保；保险；转易；转易书 0kC}qru'  
assurance of interest 权益的转易 `q =e<$  
at 19XX price 按一九ＸＸ年价格计算 {6H%4n  
at a discount 按赔价计算；按贴水价格计算；打折扣 ?4>uGaU\  
at a premium 按溢价计算；按升水价格计算 #=@H-ZuD7  
at call 通知付款；按通知 +/ s2;G  
at constant market price 按固定市价计算 qYpuo D  
at constant price 按固定价格计算 [MLJs-*   
at cost 按成本计算 >d#oJ?goX  
at current market price 按当时市价计算；按现时市价计算 h1O^~"x  
at current price 按当时价格计算；按现时价格计算 Z{-x}${  
at factor cost 按要素成本计算；按生产要素成本计算 Zx$q,Zo<  
at money-of-the-day price 按付款当日价格计算 Gt;@.jY&  
at or better 按指定或较佳价位〔买卖指令〕 oVi_X98R  
at par 按面值计算；平价 2y6@:VxSh  
at sight 见票即付 =2+';Xk\  
at the close 按收市盘 81?7u!=ic+  
at the opening 按开市盘 x~1.;dBF  
attestation 见证；见证条款 WOqAVd\  
at-the-money option 平价期权 WZ}je!82  
attorney 受权人；受托代表人 HqM>K*XKU  
attornment 新拥有人承认书 ~yacJU=  
attributable profit 可归属利润 rb
8c^u#r  
attributable share value 可归属股份价值 ]MI>"hn  
Auckland Stock Exchange 奥克兰证券交易所 &?+vHE}  
auction 拍卖 @L?X}'0xI4  
auctioneer 拍卖商 X3nt*G1dL  
audit 审计；核数 Bfh[C]yy  
Audit Commission 审计署 
F.;G6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] QG{).|pm  
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〕 yWS#{|o(  
audit review 帐目审查 YA(_*h  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 g;p]lVx=>  
audited account 审计帐目；经审计的帐目 DGfhS`
X  
audited annual account 经审计的周年帐目 *qx<bY@F  
audited balance sheet 经审计的资产负债表 2 uuI_9 "^  
auditor 核数师；核数主任；审计师 z^(6>U ?  
auditor's certificate 核数师证明书；审计师证明书 D+$k  
auditor's report 核数师报告；审计师报告 kk`BwRh)d;  
Aussie bond 澳元债券 ,$;g'z!N  
austerity budget 紧缩预算 m]g"]U:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 oECM1'=Bf  
Australia All Ordinaries Index 澳洲所有普通股票指数 q\ihye  
Australian Dollar [AUD] 澳元 !sF! (u7  
Australian Options Market 澳大利亚期权市场 <9za!.(zu  
Australian Securities Commission 澳洲证券事务监察委员会 OBF3)L]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }h+_kRQ  
Australian Stock Exchange 澳大利亚证券交易所 [,GXA)j  
Austrian Schilling [ATS] 奥地利先令 p)
 x.Y  
authentication 认证；鉴证 5f54E|vD  
authority to purchase 委托购买证；委购书 8mjP2  
authorization 认可；核准；授权；授权书 iU)-YFO  
authorization by direction 指示授权 D+ki2UVt&  
authorization by instruction 指令授权 
84PD`A  
authorization by warrant 令状授权 bYzBe\^3q3  
authorization of unit trust 单位信托的认可 {d|R67~V  
authorized agent 指定代理人 .aRL'1xHl  
authorized capital 法定资本 ~cE;k@  
authorized clerk 出市员 *q5'~)W<  
authorized dealer 认可交易商 ]mU,y$IQ  
authorized financial institution 认可财务机构 0 O{Y Vk`  
authorized fund 认可基金 !;Mh5*-  
authorized fund house 获授权的基金公司；认可基金公司 ?nm:e.S+?  
authorized institution 认可机构 !U02>X   
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 
KR  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Kd_WN;l  
authorized insurer 获授权保险人；获认可承保人 )G(6=l*  
authorized investment 特准投资项目 ^V^In-[!y:  
authorized person 获授权人 #=WDJT:  
authorized representative 获授权代表 pv;c<NQ'1  
authorized share capital 法定股本 gto@o\&=  
automated quotation system 自动报价系统 S}"?#=Q.%O  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] niO
(>  
自动交易系统〔香港期货交易所有限公司〕 T;-Zl[H  
automatic adjustment mechanism 自动调整机制 ~"l a2  
automatic adjustment system 自动调整系统 vPG!S{4  
Automatic Clearing House 自动票据交换所 b0a'Y"oef4  
automatic exchange rates accumulation system 自动化汇率累集系统 -t9oL3J  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 '-jKv=D+  
automatic teller machine [ATM] 自动柜员机 D\Y)E#%,  
autopay 自动转帐 B3I\=  
available assets 可用资产 ?Y"bt^4j  
available fiscal reserve 现存财政储备 d}f| HOFq  
available profit 可用利润 ]{9oB-;,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 `Tzqvnn  
average 平均；平均数；海损 5H6GZ:hp  
average basic salary 平均基本薪金 .js4
)$W^  
average consumer expenditure 平均消费开支；一般消费开支 -;$+`<%  
average cost 平均成本 UQ|zSalv,  
average cost of land production 增辟土地平均成本 F"a^`E&  
average daily turnover 平均每日成交额 PVO9KWv**  
average daily wage rate 平均每日工资率 YY
I  
average expenditure pattern 平均开支模式 $Z;HE/3  
average growth rate 平均增长率 <$liWAGX\  
average net fixed assets 固定资产平均净值 5iola}6  
average of relatives 相对价格平均数 #( nheL  
average price 平均价格 X$JO<@x  
average propensity to consume 平均消费倾向；一般消费倾向 {nQ}t }B  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1A23G$D  
average rate 平均率 *D1fSu!  
average revenue 平均收入；平均收益 
z(< E %  
average stock 平均库存；平均存货 f{e*R#+&  
average yearly rent 平均年租 PF.sM(  
avoidance of double taxation 避免双重课税 ~H0~5v F  
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 Cu({%Gy+  
KGUpXMd^Z  
给你加分了