一些有用的会计术语(也不知道发的地方对不对)A

A: _:B1_rz7,  
A share Ａ股；甲类股份 V)i5=bHC  
abatement of tax 减税；减扣免税额 T}=>C+3r  
ABN AMRO Bank N.V. 荷兰银行 awUx=%ERtA  
above-the-line expenditure 线上项目支出；经常预算支出 4~OQhiJ  
above-the-line receipt 线上项目收入；经常预算收入 R?EASc!b  
ABSA Asia Limited 南非联合亚洲有限公司 }AvcoD/b  
absolute change 绝对数值变更 N9<Ujom  
absolute expenditure 实际开支 h}Wdh1.M3  
absolute guideline figure 绝对准则数字 1uk0d`JL  
absolute interest 绝对权益 3o|I[!2.  
absolute order of discharge 绝对破产解除令 'iY*
6<xS<  
absolute profit margin 绝对利润幅度 KB!|B.ChN(  
absolute value 实值；绝对值 ;eZ#bjw-d  
absolutely vested interest 绝对既得权益 e~T@~(fft  
absorbed cost 已吸收成本；已分摊成本 ;u(Du-Os!  
absorption 吸收；分摊；合并 OLj\-w^  
absorption rate 吸收率；摊配率；分摊率 nPgeLG"00  
ACB Finance Limited 亚洲商业财务有限公司 W Qc>  
acceptable form of reciprocity 合理的互惠条件 ?P7]u>H  
acceptable rate 适当利率；适当汇率 <(e8sNe  
acceptance agreement 承兑协议 P0-Fc@&Y  
acceptance for honour 参加承兑 x/:4{  
acceptor 承兑人；接受人；受票人 :ECi+DxBK  
acceptor for honour 参加承兑人 M8b4NF_&  
accident insurance 意外保险 sW^a`VM  
Accident Insurance Association of Hong Kong 香港意外保险公会 G^1b>K  
accident insurance scheme 意外保险计划 9cv]y#  
accident year basis 意外年度基准 TV}}dw  
accommodation 通融；贷款 h`}3h< 8  
accommodation bill 通融票据；空头票据 <_./SC  
accommodation party 汇票代发人 ;!T{%-tP  
account balance 帐户余额；帐户结余 ?n\*,{9  
account book 帐簿 .~gl19#:
T  
account collected in advance 预收款项 nB ".'=  
account current book 往来帐簿 Jj^GWZRu  
account of after-acquired property 事后取得的财产报告 w_iamqe,  
account of defaulter 拖欠帐目 CC3v%^81l^  
account payable 应付帐款 l#wdpD a{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 h !(>7/Gi  
account receivable 应收帐款 *}):<nB$^  
account receivable report 应收帐款报表 OW(&s,|6x  
account statement 结单；帐单；会计财务报表 <[/%{sUNC  
account title 帐户名称；会计科目 ozr9>b>M  
accountant's report 会计师报告 2`=6%s  
Accountant's Report Rules 会计师报告规则 :;!\vfZbU  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'iLH `WE  
Accounting Arrangements 《会计安排》 {hO`6mr&t  
accounting basis 会计基础 t=#Pya  
accounting by Official Receiver 破产管理署署长呈交的帐目 \ U-vI:J_  
Accounting Circular 《会计通告》 il:nXpM!  
accounting class 会计类别 @oG)LT  
accounting date 记帐日期；会计结算日期 ~H}en6Rc  
accounting for money 款项核算 qUF1XJZ}z  
Accounting Officer 会计主任 0X(]7b&~R  
accounting period 会计报告期；会计期 J:F^ #gW  
accounting policy 会计政策；会计方针 BXUF^Hj%  
accounting practice 会计惯例 mEuHl>  
accounting principle 会计准则 s2
v(=  
accounting record 会计记录 yO>V/5`  
accounting report 会计报告 2PSTGG8JV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7> Pgc
 
Accounting Society of China 中国会计学会 K$REZe  
accounting statement 会计报表 )DUL)S  
accounting system 会计制度；会计系统 y/@iT8$rp  
accounting transaction 会计事项；帐务交易 !=*.$4  
accounting treatment 会计处理 (a6?s{(  
accounting year 会计年度 m^{ xd2  
accretion 增值；添加 t^tCA -  
accrual 应计项目；应累算数目 |@o6NZ<9N  
accrual basis 应计制；权责发生制 xkA2g[  
accrual basis accounting 应计制会计；权责发生制会计 .]}N55M  
accrue 应累算；应计 DjW$?>  
accrued benefit 应累算利益 W%!@QY;E(  
accrued charges 应计费用 y0
2u?wJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 y^FOsr  
accrued expenses 应累算费用 _hCJ|Rrln  
accrued interest payable 应付利息；应计未付利息 8Vt4HD08  
accrued interest receivable 应收利息；应计未收利息 qSO*$1i  
accrued right 累算权益 5QWNZJ&}d  
accruing profit 应累算的利润 ad`_>lA4Lp  
accumulated fiscal reserve 累积财政储备 Pcu|k/tk  
accumulated profit 累积利润；滚存溢利 lz~J"$b  
accumulated reserve 累积储备 s([Wn)I  
accumulation of surplus income 累积收益盈余 <2P7utdZ   
acquired assets 既得资产 )8{6+{5lu  
acquisition 收购；购置；取得 j:1uP^.  
acquisition cost 购置成本 i!MwBYk  
acquisition expenses 购置费用 c/u_KJFF-n  
acquisition of 100% interest 收购全部股权 Eb.;^=x  
acquisition of control 取得控制权 Dr"/3xm  
acquisition of fixed assets 购置固定资产 mPVE?jnR^0  
acquisition of shell “买壳” ".2A9]
_s  
acquisition price 收购价 =V^@%YIn  
act of God 天灾 xKJ>gr"w#  
acting partner 执事合伙人 mT_GrIl[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 iG[? ]]  
active partner 积极参与的合伙人 <Ns &b.\h6  
active trading 交投活跃 ~r`Wr`]_z  
actual circulation 实际流通 BGjb`U#%3  
actual cost 实际成本 ZxS&4>.  
actual expenditure 实际开支；实际支出 3DoRE2}  
actual income 实际入息；实际收入；实际收益 ~/`X*n&  
actual market 现货市场  ?B4#f!X  
actual price 现货价；实际价格 SQKt}kDbM  
actual profit 实际利润 =2oUZjA  
actual quotation 实盘；实际价位；实际报价 M<qudi  
actual year basis 按实际年度计算 FpkXOj?*  
actuals 实货 U7%28#@  
actuarial investigation 精算调查 4=p@2g2"H  
actuarial principle 精算原则 }#b %"I0  
actuarial report 精算师报告
b4
~H3|  
Actuarial Society of Hong Kong 香港精算学会 V8'`nuC+  
actuarial valuation 精算师估值 U4w
pjHg  
actuary 精算师 i;lE
5  
ad referendum agreement 暂定协议；有待覆核的协定 &jJckT  
ad valorem duty 从价税；按值征税 =FBIrw{w  
ad valorem duty system 从价税制 6f}e+80  
ad valorem fee 从价费  |R'i:=  
ad valorem tariff 从价关税 1-$P0  
additional allowance 额外免税额 Tj,2r]g`<  
additional amount for unexpired risk 未过期风险的额外款额 :k1$g+(lP  
additional assessable profit 补加应评税利润 if@W ]%  
additional assessment 补加评税 iUNnPJh  
additional commitment 额外承担 5a$$95oL  
additional commitment vote 额外承担拨款 #O</\|aH)i  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !s-/0ugZ  
additional dependent parent allowance 供养父母额外免税额 w<d*#$[,*  
additional provision 额外拨款 &`PbO  
additional stamp duty 附加印花税 j+1KNH  
additional tax 补加税罚款；补加税款 YkbO&~.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 DM2Q1Dh3  
adjudged bankrupt 被裁定破产 YZ[%uArm  
adjudicated bankrupt 裁定破产人 &"j@79Ym1~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !P"?  
adjudication of bankruptcy 裁定破产；宣告破产 B+D`\Nlo  
adjudication of insolvency 裁定无力偿还债务 fSV5  
adjusted actual 经调整的实数；调整后的实数 %vc
'{`P  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^W['A]l  
adjusted figure 经调整的数字；调整后的数额 MxN]7  
adjusted liabilities 经调整的负债；调整后的负债 A[ 1)!e  
adjusted loss 经调整的亏损；调整后的亏损 ~_}4jnC  
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 J<_1z':W)  
adjusted profit 经调整的利润；调整后的利润 XZ@>]P  
adjusted surplus 经调整的盈余额；调整后的盈余额 R`C.ha  
adjusted value 经调整的价值；调整后的价值 ^I./L)0=}  
adjustment 调整；修订；理算〔保险〕 X RRJ)}P  
adjustment centre 调剂中心 >q&L/N5  
adjustment lag 调整过程的时间差距；调整时差 fm6]CU1^  
adjustment mechanism 调整机制 f%1wMOzx  
adjustment of loss 亏损调整 $SF3odpt  
adjustment process 调整过程；调整程序 Th+|*=Il  
adjustment range 调整幅度 hgj0tIi/  
administered exchange rate 受管制汇率 T{~MiC6A  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <`mOU}0)  
administration expenses 行政费用 S&|VkZR)  
administration fee 手续费；行政费 td/5Bmj  
administration in bankruptcy 破产管理 nCB[4  
administration order 遗产管理令 36i_D6  
administrator 管理人；遗产管理人 ]n1D1  
administrator of the estate 遗产管理人 7xR|_+%~K  
admission of debt 债项承认书 Fc{((x s  
admission of proof 接纳债权证明 J=L`]XE  
advance 放贷款项；垫付款项；预支款项；预付款项 GG>Y/;^  
advance account 暂支帐目；预付款帐户 A[RN-R,  
advance compensation 预付补偿金 eH `t \n  
advance from shareholder 股东垫款 %o-jwr}O{  
advance pending reimbursement 预支以待日后付还 T`mEO\f  
advanced economy 先进经济体系 7 FIFSt  
advancement 预付；预付财产 ,^!Zm^4,  
advances warrant 垫款令 />!!ch  
advancing 贷出 9rWLE6`  
adverse balance 逆差 *lY+Yy(  
adverse exchange 逆汇 cqHw^{'8  
advertisement addressed to shareholders 在报章刊登的致股东通告 vK`S!7x'&  
advice for collection 托收通知书 oP,RlR  
advice of drawing 提款通知书；汇票通知书 Ebbe=4  
advice of payment 付款通知 ]kH}lr yG  
Advisory Committee [Securities and Futures Commission] ;<VR2U`  
谘询委员会〔证券及期货事务监察委员会〕 intvlki]be  
Advisory Committee on Diversification 经济多元化谘询委员会 |N6m
TB2  
affidavit 誓章；遗产申报誓章 Qq>ElQ@  
affidavit of no receipt 述明无收款的誓章 aKD;1|)  
affiliate 联号；联营公司；附属公司 ^s.oZj q  
affiliated company 附属公司；联号；联营公司 ec`>KuY  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 SZI7M"gf/+  
affordability 负担能力 %8g$T6E[<2  
African Development Bank [AfDB] 非洲开发银行 0c-QIr}m  
after-acquired property 事后取得的财产 2:n|x5\H  
after-hours dealing 市后交易 ,FS?"Ni  
after-tax profit 税后盈利；税后利润；税后溢利 T*p|'Q`  
agency agreement 代理协议 _dY:)%[]  
agency expenses 代理机构的开支 o8m
o=V4j  
agency fee 代理费 =QTmK/(|B  
Agency Law 《代理法》 v6KL93  
agent 代理人；承销人 C,R,:zR  
agent of company 公司代理人 \cFAxL(  
agent's fee 代理人费；经纪费 i~ROQMN1  
aggregate 总计；总数；总体数字 taBO4LV  
aggregate amount 总款额；总额 lWIv(%/@  
aggregate assets and liabilities 总体资产与负债 @#1cx  
aggregate at constant price 按固定价格计算的总体数字 I@+lFG  
aggregate demand 总需求 O<Jwaap  
aggregate gross position 总持仓量 #[C< J#;  
aggregate limit 总限额 d[yrNB6|  
aggregate of salaries tax 合计薪俸税 6O%=G3I
 
aggregate performance 总体表现；总体业绩 cy9N:MR(c  
aggregate supply 总体供应 cyDiA(ot&  
aggregate surplus 总盈余 ~S!L!qY  
aggregate total 整体总额 -aA<.+  
aggregate value 总值；合计价值 my=*zziN  
aggregated basis 合计基准 ?!_u,sT  
aggregated net chargeable income 合计应课税入息实额 YlG;A\]k  
aggregation 合并计算；合计；总和 E#8J+7  
aggregation of incomes of husband and wife 夫妇入息合并计算 .!!79 6hS  
aggregation of property 财产的总和 iczs8gj*  
agio 差价；贴水 z{@=_5;  
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》 ?V.i
g  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment W6hNJb  
《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<_mK33hd  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment QZqpF9Eu  
《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》 j}i,G!-u  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment d|R
HG  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 D1"1MUSod  
agreement for a settlement 授产协议 S|s3}]g9  
agreement for assignment 转让协议 jw%fN!?  
agreement for sale 售卖协议；买卖协议 (=6P]~,  
agreement for sale and purchase 买卖协议 VvzPQk  
agreement for the payment of interest 支付利息协议 sn2r>m3  
agreement for the repayment of money 还款协议 yo'q[YtP'  
agreement of reinsurance 再保险协议 gt#MeU  
Agricultural Bank of China 中国农业银行 Cq TH!'N  
air passenger departure tax 飞机乘客离境税 ]w5ji  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1 VPg`+o  
airport tax 机场税 U<
1}I.hDJ  
alcohol duty 酒精税 +'!h-x1y~  
alienation 让与；让渡；转让 :17ee  
alimony 生活费；赡养费 gCjH%=s  
All Ordinaries Index [AOI] 所有普通股指数 iJ5e1R8tN  
all risks 全险；综合险 UeFtzty,a  
All Sales Record for Stock Market 《股票市场成交报告》 +k#mvPq  
Allied Capital Resources Limited 新联财务有限公司 k0gJ('zah  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Vj#%B.#Zbf  
allocation letter 拨款信件 &8R-C[A  
allocation of fund 分配款项；预留款项 (*LTqC  
allocation of profit 利润分配；溢利分配 (D:KqGqoT  
allocation warrant 拨款令 tzx:*  
allotment 分配；配股 Rs`Vr_?Hk  
allotment notice 股份配售通知；配股通知 +>n.T  
allotment of shares 股份分配 sxf}Mmsk  
allowable 可获宽免；免税的 ADuZ}]  
allowable business loss 可扣除的营业亏损 *'kC8ZR5  
allowable expenses 可扣税的支出 /W7&U =d9  
allowance 免税额；津贴；备抵；准备金 aY3pvOV  
allowance for debts 债项的免税额 s{b0#[  
allowance for depreciation by wear and tear 耗损折旧免税额 `[w}hFl~q  
allowance for funeral expenses 殡殓费的免税额 2l]C55p)s  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :-W$PIBe  
allowance for repairs and outgoings 修葺及支出方面的免税额 clij|?O  
allowance to debtor 给债务人的津贴 8 ))I$+  
alteration of capital 资本更改 Ir'DA_..  
alternate trustee 候补受托人 *Cc$eR]-  
amalgamation 合并 O e0KAn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OJh+[bf"  
ambit of charges 征税范围；收费范围 w@<<zItSo  
amended valuation 经修订的估值 {"qW~S90YO  
American Commodities Exchange 美国商品交易所 V3aY]#Su  
American Express Bank Limited 美国运通银行 B3ohHxHu  
American Stock Exchange 美国证券交易所 (!^N~ =e;  
amortization 摊销 (gs`=H*d;  
amount due from banks 存放银行同业的款项 \JF57t}Zk  
amount due from banks abroad 存放海外银行同业的款项 D/+@d:-G  
amount due from holding companies 控股公司欠款 T\<M?`Y  
amount due from local banks 存放本港银行同业的款项 NB~*sP-l&  
amount due to banks 银行同业的存款 p{('KE)  
amount due to banks abroad 海外银行同业的存款 Br_3qJNVP  
amount due to holding companies 控股公司存款 2b{@
]Fp  
amount due to local banks 本港银行同业的存款 ylo]
`Nq  
amount due to outport banks 外埠银行同业的存款 roK4RYJ7)  
amount for note issue 发行纸币的款额 AX!Md:s  
amount of bond 担保契据的款额 /3xFd)|Ds  
amount of consideration 代价款额 2gK p\!  
amount of contribution 供款数额 BV_a-\Sa=  
amount of indebtedness 负债款额 #
d7)$ub  
amount of principal of the loan 贷款本金额 zIX}[l4EW~  
amount of rates chargeable 应征差饷数额 8' WLm  
amount of share capital 股本额 ^hGZVGSv  
amount of sums assured 承保款额 )wyu+_:  
amount of variation 变动幅度 N^@%qU
vT]  
amount of vote 拨款数额 ur,V>J<5A  
amount payable 应付款额 gK]T
}  
amount receivable 应收款额 'Q^G6'(SaK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \oD=X}UQw(  
analysis 分析 EX[l0]fj  
ancillary risk 附属风险 '6Rs0__  
annual account 周年帐目；周年帐目报表；年度决算；年结 z.Ve#~\  
annual accounting date 年结日期 q[We][Nrzb  
annual allowance 每年免税额；年积金；年度津贴；年津 VH$\ a~|  
annual balance 年度余额 `UzCq06rJ1  
annual disposable income 每年可动用收入 M[&.kH  
annual estimates 周年预算 HzFt
 
annual fee 年费
m-&a~l  
annual general meeting 周年大会 (RI>aDGRH  
annual growth rate 年增率；每年增长率 Lt#:R\;&  
annual long-term supplement 长期个案每年补助金
Bk@_]a  
annual pensionable emolument 可供计算退休金的年薪 $P1d#;rb%  
annual report 年报 'RN"yMv7l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }&'yt97+  
annual return 周年报表；周年申报表；每年报税表格 |\{J`5gr  
Annual Return Rules 《周年报表规则》 {/,+_E/  
annual review of consumer prices 每年消费物价回顾 wE.@0  
annual roll-forward basis 逐年延展方式 sIQMUC[!
 
annual salary 年薪 PhI{3B/  
annual statement 年度报表；年度决算表 123-i,epg  
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 42H#n]Y  
annuitant 年金受益人 -qr:c9\px  
annuity 年金 'p{Y{ $Q  
annuity contract 年金合约 E!oJ0*@  
annuity on human life 人寿年金 C$EFh4  
antecedent debt 先前的债项 QjT#GvHY  
ante-dated cheque 倒填日期支票 Xl '\krz  
anticipated expenditure 预期开支 iI/'!85  
anticipated net profit 预期纯利 r.W"@vc>  
anticipated revenue 预期收入 Jg?pW:}R  
anti-inflation measure 反通货膨胀措施 x Ps&CyI  
anti-inflationary stance 反通货膨胀立场 ! a8h  
apparent deficit 表面赤字 Av[|.~g  
apparent financial solvency 表面偿债能力 &nY2u-Q  
apparent partner 表面合伙人 !'UsC6Y4  
application for personal assessment 个人入息课税申请书 Iclan\q#y  
application of fund 资金应用 'TEwU0<%  
application to release as liquidator and to destruct the books of accounts and documents .Jnp{Tet  
申请免除清盘人职务及毁灭帐簿与文件 3k|~tVM  
appointed actuary 委任精算师 PhaQ3%  
appointed auditor 委任核数师；委任审计师 %%H. &*i,  
appointed trustee 委任的受托人 itvy[b-*  
appointer 委任人 O,z%7><  
apportioned pro rata 按比例分摊 1tK6lrhj  
apportionment 分配；分摊 d#$i/&gE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FCw VVF0y  
apportionment formula 分摊方程式 c_j)8  
apportionment of estate duty 遗产税的分摊 WLA_YMlA  
appraisal 估价；评估 RdpQJ)3F  
appreciable growth 可观增长 19.!$;  
appreciable impact 显着影响 ,L;c{[*
rh  
appreciable increase 可观增长 N'W>pU  
appreciation 增值；升值 G5
Dji_|  
appreciation against other currencies 相对其他货币升值 c~u F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 KfI$'F #"/  
appreciation tax 增值税 3hpz.ISk  
appropriation 拨款；拨用；拨付 Et[QcB3  
appropriation account 拨款帐目 I n%yMH8  
Appropriation Bill 拨款法案 1Y"y!\t7G  
appropriation-in-aid system 补助拨款办法 GCmVmOdKr  
approved assets 核准资产 7H@Cy}a  
approved basket stock 认可一篮子证券 zz''FmedF  
approved budget 核准预算 -V)5Tr=  
approved charitable donation 认可慈善捐款 ?f
%DVK d  
approved charitable institution 认可慈善机构 $f@-3/V6{  
approved currency 核准货币；认可货币 ?&t|?@  
approved estimates 核准预算 9\;/-0P  
approved estimates of expenditure 核准开支预算 Y3F.hk}O  
approved overseas insurer 核准海外保险人 41_sSqq;^  
approved overseas trust company 核准海外信托公司 Tx&qp#FS  
approved pooled investment fund 核准汇集投资基金 wBaFC\CW  
approved provident fund scheme 认可公积金计划 4~J1pcBno%  
approved provision 核准拨款 /$N#_Xblr  
approved redeemable share 核准可赎回股份 JT+lWhy  
approved regional stock 认可地区性证券 97=YFK~*  
approved retirement scheme 认可退休金计划 1Yx[,GyC>&  
approved subordinated loan 核准附属贷款 ry<}DK<u  
arbitrage 套戥；套汇；套利 Ik2szXh[J  
arbitrageur 套戥者；套汇者 N4JL.(m){I  
arbitrary amount 临时款项 (VF4]  
arrangement 措施；安排；协定 jjlCi<9CQ^  
arrears 欠款 4Fht(B|  
arrears of pay 欠付薪酬 0}3'h#33=  
arrears of revenue 逾期未收税款；逾期未收的帐项 hdWp  
articles of association 组织章程；组织细则；组织章程细则 g 0_r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \<
+47+  
ascertainment of profit 确定利润 pHbguoH,  
"Asia Clear" “亚洲结算系统” 3lEU$)QA3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5~TA(cb5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }u$aPS<$!  
Asian Development Fund [ADF] 亚洲发展基金 [[Eu?vQ9R  
Asian dollar bond 亚洲美元债券 +c2=*IA/  
Asian dollar market 亚洲美元市场 t 1'or  
Asian dollar rate 亚洲美元利率 $@!&ML  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?^A:~"~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,lGwW8$R  
asked price 沽盘；喊价；索价；卖方报价 ?;kc%Rz  
assessable income 应评税入息 =kkA  
assessable loss 应评税亏损 0BZOr-i  
assessable profit 应评税利润 #~qp8 w  
assessable value 应评税值 U@ QU8  
assessed profit 估定利润 4BL,/(W] x  
assessed value 经评估价值 wOl-iN=  
assessment 评税；评定；估价；评税单 SYhspB  
assessment number 评税编号；估价编号 %3B>1h9N  
assessment of additional tax 补加税评税 .0/Z'.c8  
assessment of performance 业绩评估；实绩评价 E;e2{@SX2K  
Assessor 评税主任 iPL'JVPZ  
asset price bubbles 资产价格泡沫 K%#C+`Ij  
asset-backed securities 具资产保证的证券 xaaxj  
assets accretion 资产增值 _ r)hr7
 
assets and liabilities 资产与负债 ,,-3p#Pbw  
assets betterment statement 资产递增表；资产改进表 p{QKj3ov  
assets lending 实物放款；有抵押贷款 u>Kvub  
assets of the company passing on the death 死者去世时转移的公司资产 ?ew]i'9(  
assets pledged as security for liabilities 用作负债抵押的资产 N=Yi:+  
assets portfolio 资产投资组合 %Q4w9d  
assets price 资产价格 w%u[~T7OI  
assets quality 资产质素 PqeQe5  
assets realization 资产变现 2PW3S{Dt  
assets refinancing arrangement 资产再集资安排 .aRxqFi_  
assets securitization 资产证券化 1;9E*=  
assets situated outside Hong Kong 在香港以外地方的资产 uy%PTi+A  
assets stripping 削减资产；拆卖资产 -5B([jHgR  
assets value 资产值 43]&SXprH  
assignee 承让人 oU6g5  
assignment 转让；转让书；转让契 ~Q\uP(!D  
assignment of interest 权益转让 { J%$.D(/  
assignment of letters patent and trade mark 专利证书及商标转让 DcM+K@1E4^  
assignment of property 物业转让；物业转让书 `SbX`a0p2  
assignment right 转让权 T$B4DQ  
assignor 转让人 ~x\Q\Cxp  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 @WE$%dr  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 mM%BO(X{=  
associate member 附属会员 mT$tAwzTC{  
associated body corporate 相联法人团体 "N"k8,LH  
associated company 相联公司；联属公司 E8 )*HOT_T  
associated corporation 相联法团 30-wTcG  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] O/"&?)[v  
公认会计师公会〔英国〕 XfDQx!gJ  
Association of Futures Exchange Brokers 香港期货经纪协会 C#c
EMKa  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,6)y4=8 L  
association of underwriters 承保人组织 cjpl_}'L:  
assumption of control 接管 spDRQ_
qq  
assurance 担保；保险；转易；转易书 !ry+ r!"  
assurance of interest 权益的转易 b%$C!Tq'  
at 19XX price 按一九ＸＸ年价格计算 |"*:ZSj  
at a discount 按赔价计算；按贴水价格计算；打折扣 No+zw%l0E  
at a premium 按溢价计算；按升水价格计算 $h f\ #'J  
at call 通知付款；按通知 aB_z4dqwU  
at constant market price 按固定市价计算 O&%T_Zk@@  
at constant price 按固定价格计算 ~hX'FV  
at cost 按成本计算 ~Q]M_,`M  
at current market price 按当时市价计算；按现时市价计算 c
K/odOi  
at current price 按当时价格计算；按现时价格计算 >QPS0Vx[  
at factor cost 按要素成本计算；按生产要素成本计算 \'b-;exH  
at money-of-the-day price 按付款当日价格计算 c9k,Dc  
at or better 按指定或较佳价位〔买卖指令〕 B75SLK:h=  
at par 按面值计算；平价 c9={~  
at sight 见票即付 Q&;qFv5-l  
at the close 按收市盘 h2snGN/{Hb  
at the opening 按开市盘 t)+dW~g  
attestation 见证；见证条款 &(7
Io?  
at-the-money option 平价期权 zYJxoC{  
attorney 受权人；受托代表人 '^AXUb  
attornment 新拥有人承认书 (J#3+I  
attributable profit 可归属利润 4 ETVyK|  
attributable share value 可归属股份价值 nwVtfsb  
Auckland Stock Exchange 奥克兰证券交易所 ] lTfi0}g_  
auction 拍卖 YiMecu  
auctioneer 拍卖商 \rO>FE  
audit 审计；核数 J'v|^`bE  
Audit Commission 审计署
3E9j%sYk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] CAO{$<M5m  
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〕 ;c}];ZU3G  
audit review 帐目审查 +r"$?bw'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,B!Qv3bn  
audited account 审计帐目；经审计的帐目 dy'?@Lj;  
audited annual account 经审计的周年帐目 B&D z(Bs  
audited balance sheet 经审计的资产负债表 K.Ir+SB  
auditor 核数师；核数主任；审计师 548BM^^"r  
auditor's certificate 核数师证明书；审计师证明书 W1(ziP'6  
auditor's report 核数师报告；审计师报告 @e/dQ:Fb  
Aussie bond 澳元债券 g?sFmD  
austerity budget 紧缩预算 p^!p7B`qe.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 fba3aId[  
Australia All Ordinaries Index 澳洲所有普通股票指数 *4E,|IJ  
Australian Dollar [AUD] 澳元 vA`.8U 0S  
Australian Options Market 澳大利亚期权市场 QkAwG[4  
Australian Securities Commission 澳洲证券事务监察委员会 64@s|m*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r8$TT\?~  
Australian Stock Exchange 澳大利亚证券交易所 QJ?!_2Ax  
Austrian Schilling [ATS] 奥地利先令 st>t~a|T  
authentication 认证；鉴证 =uTV\)  
authority to purchase 委托购买证；委购书 >Fh@:M7z  
authorization 认可；核准；授权；授权书 }% *g\%L  
authorization by direction 指示授权 i&KODhMpP  
authorization by instruction 指令授权 a4YyELXe  
authorization by warrant 令状授权 ^(3k uF  
authorization of unit trust 单位信托的认可 \h4y,sl  
authorized agent 指定代理人 nm.d.A/]Z  
authorized capital 法定资本 %{"STbO#>  
authorized clerk 出市员 !NtY4O/  
authorized dealer 认可交易商 m~A/.t%=  
authorized financial institution 认可财务机构 t=#)3C`Q}  
authorized fund 认可基金 I 3PnyNZ  
authorized fund house 获授权的基金公司；认可基金公司 /jAs`"U  
authorized institution 认可机构 5[k35c{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \;<Y/sg  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 DSp@  
authorized insurer 获授权保险人；获认可承保人 >%,tyJ~  
authorized investment 特准投资项目 W#Z]mt B  
authorized person 获授权人 )ej8vm  
authorized representative 获授权代表 `1gsrHi4N  
authorized share capital 法定股本 4j5 "{  
automated quotation system 自动报价系统 @Ia ~9yOY  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2_C.-;!  
自动交易系统〔香港期货交易所有限公司〕 +Gko[<  
automatic adjustment mechanism 自动调整机制 4(]k=c1<  
automatic adjustment system 自动调整系统 @U5o;X!qU  
Automatic Clearing House 自动票据交换所 &[uGfm+@  
automatic exchange rates accumulation system 自动化汇率累集系统 CDhk!O..  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 5o*x?P!$  
automatic teller machine [ATM] 自动柜员机 %qMk&1  
autopay 自动转帐 iuEdm:pW  
available assets 可用资产 ns-x\B?^  
available fiscal reserve 现存财政储备 %k_JLddlW  
available profit 可用利润 AyDK-8a  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 wpdT "  
average 平均；平均数；海损 t$J-6dW  
average basic salary 平均基本薪金 <G={Vfr  
average consumer expenditure 平均消费开支；一般消费开支 ge|}'QKow  
average cost 平均成本 4kiu
*T  
average cost of land production 增辟土地平均成本 eJ'ojc3  
average daily turnover 平均每日成交额 jiat5  
average daily wage rate 平均每日工资率 d {4br  
average expenditure pattern 平均开支模式 =z+zg^wsT  
average growth rate 平均增长率 OB%y'mo7]  
average net fixed assets 固定资产平均净值 fi1UUJ0 U;  
average of relatives 相对价格平均数 -c tZ9+LL  
average price 平均价格 be_t;p`3  
average propensity to consume 平均消费倾向；一般消费倾向 'JydaF~>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 !VW#hc\A5  
average rate 平均率 ?`xId;}J#7  
average revenue 平均收入；平均收益 Tym!7H2  
average stock 平均库存；平均存货 : SNp"|  
average yearly rent 平均年租 w[iQndu  
avoidance of double taxation 避免双重课税 (Jm_2CN7X  
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 ;]gph)2cd  
/CP1mn6H  
给你加分了