一些有用的会计术语(也不知道发的地方对不对)A

A: 5
dv|NLl  
A share Ａ股；甲类股份 Gu{1%bb#kL  
abatement of tax 减税；减扣免税额 fUvXb>f,  
ABN AMRO Bank N.V. 荷兰银行 kDJYEI9j>  
above-the-line expenditure 线上项目支出；经常预算支出 JQ ?8yl  
above-the-line receipt 线上项目收入；经常预算收入 x(>XM:|  
ABSA Asia Limited 南非联合亚洲有限公司 *As"U99(  
absolute change 绝对数值变更 J,v024TM  
absolute expenditure 实际开支 }{:Jj/d p  
absolute guideline figure 绝对准则数字 .Od@i$E>&  
absolute interest 绝对权益 E<LH-_$  
absolute order of discharge 绝对破产解除令 ?4%#myO3a  
absolute profit margin 绝对利润幅度 X7*ossv  
absolute value 实值；绝对值 EQoK\.; G~  
absolutely vested interest 绝对既得权益 I.t)sf,  
absorbed cost 已吸收成本；已分摊成本 DBy%"/c  
absorption 吸收；分摊；合并 >Ch2Ep  
absorption rate 吸收率；摊配率；分摊率 Zah<e6L  
ACB Finance Limited 亚洲商业财务有限公司
-ik$<>{X  
acceptable form of reciprocity 合理的互惠条件 NfQQJ@*  
acceptable rate 适当利率；适当汇率 6-$95.Y2  
acceptance agreement 承兑协议 s-6$C  
acceptance for honour 参加承兑 X%I@4 B7Ts  
acceptor 承兑人；接受人；受票人 -c8h!.Q$  
acceptor for honour 参加承兑人 uWMSn
 
accident insurance 意外保险 xTG5VBv  
Accident Insurance Association of Hong Kong 香港意外保险公会 S9*68l  
accident insurance scheme 意外保险计划 KD\%B5Jy  
accident year basis 意外年度基准 D|Tz{DRG  
accommodation 通融；贷款 Bs3&yEq(  
accommodation bill 通融票据；空头票据 on hLhrZ  
accommodation party 汇票代发人 mb_6f:Qh3  
account balance 帐户余额；帐户结余 DIYR8l}x  
account book 帐簿 "&qAV'U
 
account collected in advance 预收款项 w[vccARQ  
account current book 往来帐簿 k0FAI0~(  
account of after-acquired property 事后取得的财产报告 a
"}ndrc*  
account of defaulter 拖欠帐目 ]/p>p3@1C  
account payable 应付帐款 EFU)0IAL[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ENA"T-p  
account receivable 应收帐款 w}/+3z  
account receivable report 应收帐款报表 p1GP@m,^n0  
account statement 结单；帐单；会计财务报表 2I suBX\[  
account title 帐户名称；会计科目 ?1|\(W#  
accountant's report 会计师报告 Cw!tB1D  
Accountant's Report Rules 会计师报告规则 HXh:83  
accounting and auditing procedure 会计与审计程序；会计与核数程序 M!hD`5.3  
Accounting Arrangements 《会计安排》 /V/)A\g  
accounting basis 会计基础 eF0FQlMe[  
accounting by Official Receiver 破产管理署署长呈交的帐目 U |eh  
Accounting Circular 《会计通告》 wk?i\vm  
accounting class 会计类别 6e|uA7i4  
accounting date 记帐日期；会计结算日期 5l,Lp'k  
accounting for money 款项核算 `)8SIx  
Accounting Officer 会计主任 YajAz5N  
accounting period 会计报告期；会计期 6%9 kc+ 9  
accounting policy 会计政策；会计方针 x*j eCD,  
accounting practice 会计惯例 a$iDn_{  
accounting principle 会计准则 -jNnx*  
accounting record 会计记录 Fv(FRZ)  
accounting report 会计报告 3:w_49~:~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iu0'[  
Accounting Society of China 中国会计学会 I(3YXv VN  
accounting statement 会计报表 D{6BX-Dw.  
accounting system 会计制度；会计系统 ~md06"AYJ  
accounting transaction 会计事项；帐务交易 h8k\~/iJ  
accounting treatment 会计处理 h0x'QiCc  
accounting year 会计年度 Jz0AYiCq  
accretion 增值；添加 FBrh!vQ<  
accrual 应计项目；应累算数目 dBM{]@bZ  
accrual basis 应计制；权责发生制 ^;{uop"DS  
accrual basis accounting 应计制会计；权责发生制会计 Y#P!<Q>}  
accrue 应累算；应计 P=P']\`p+  
accrued benefit 应累算利益 G `eU   
accrued charges 应计费用 Om;`"5  
accrued cumulative preference share dividend 应累算的累积优先股股息 W}k/>V_  
accrued expenses 应累算费用 K4RQ{fWpm  
accrued interest payable 应付利息；应计未付利息 00>knCe6  
accrued interest receivable 应收利息；应计未收利息 {QN 5QGvK  
accrued right 累算权益 H:Q4!<  
accruing profit 应累算的利润 benqm ~{\  
accumulated fiscal reserve 累积财政储备 (B*,|D[J@i  
accumulated profit 累积利润；滚存溢利 ;i [;%  
accumulated reserve 累积储备 oFzmH!&ED  
accumulation of surplus income 累积收益盈余 Fo0s<YlS-  
acquired assets 既得资产 jW^]N$>  
acquisition 收购；购置；取得 .Y!dO@$:  
acquisition cost 购置成本 ,l,q;]C%  
acquisition expenses 购置费用 I4<_y5  
acquisition of 100% interest 收购全部股权 oBnes*  
acquisition of control 取得控制权 YJDJj x  
acquisition of fixed assets 购置固定资产 AnE] kq u  
acquisition of shell “买壳” A[F@rUZp  
acquisition price 收购价 0a!|*Z  
act of God 天灾 }
t|i1{%_  
acting partner 执事合伙人 BNO+-ob-  
active market 买卖活跃的市场；交投畅旺的市场；旺市 J_<6;#  
active partner 积极参与的合伙人 X_3hh}=  
active trading 交投活跃 4qd(a)NdY  
actual circulation 实际流通 l%u8Lq  
actual cost 实际成本 UsCaO<A  
actual expenditure 实际开支；实际支出 150x$~{/  
actual income 实际入息；实际收入；实际收益 8wkt9
:  
actual market 现货市场  zDxJK  
actual price 现货价；实际价格 ,CBE&g  
actual profit 实际利润 Fl(j,B6Z  
actual quotation 实盘；实际价位；实际报价 0\k{v  
actual year basis 按实际年度计算 [s] ZT  
actuals 实货 A^|~>9  
actuarial investigation 精算调查 y\:Ma7V  
actuarial principle 精算原则 ^FTS'/Q  
actuarial report 精算师报告 pz{ ]O_px  
Actuarial Society of Hong Kong 香港精算学会 &:}WfY!hX  
actuarial valuation 精算师估值 J9J/3O Q=  
actuary 精算师 kf95)iLo  
ad referendum agreement 暂定协议；有待覆核的协定 ExFz@6@  
ad valorem duty 从价税；按值征税 s?Gv/&  
ad valorem duty system 从价税制 T;,
,!  
ad valorem fee 从价费 UuZjf9}  
ad valorem tariff 从价关税 S*76V"")  
additional allowance 额外免税额 OeZ"WO  
additional amount for unexpired risk 未过期风险的额外款额 HqyAo]{GN  
additional assessable profit 补加应评税利润 B<G,{k  
additional assessment 补加评税 w)R5@ @C*  
additional commitment 额外承担 Zx: h)I  
additional commitment vote 额外承担拨款 j(>xP*il  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZP0D)@8  
additional dependent parent allowance 供养父母额外免税额 ^8dCFw.rU  
additional provision 额外拨款 vr6YE;Rs  
additional stamp duty 附加印花税 /z}b1m+  
additional tax 补加税罚款；补加税款 ^oE#;aS  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 u2[L^]|  
adjudged bankrupt 被裁定破产 \zDs3Hp  
adjudicated bankrupt 裁定破产人 hdmKD0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7^d7:1M  
adjudication of bankruptcy 裁定破产；宣告破产 \W\*'C8q\  
adjudication of insolvency 裁定无力偿还债务 Bf[`o<c  
adjusted actual 经调整的实数；调整后的实数 &2ty++gC  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;R@D  
adjusted figure 经调整的数字；调整后的数额 sfy}J1xIL  
adjusted liabilities 经调整的负债；调整后的负债 {#pwrWG  
adjusted loss 经调整的亏损；调整后的亏损 2^rJ|Ni  
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 m|OB_[9  
adjusted profit 经调整的利润；调整后的利润 r{*BJi.b  
adjusted surplus 经调整的盈余额；调整后的盈余额 pWH,nn?w.  
adjusted value 经调整的价值；调整后的价值 I_R6 M1  
adjustment 调整；修订；理算〔保险〕 bV"t;R9  
adjustment centre 调剂中心 Pj!f^MN  
adjustment lag 调整过程的时间差距；调整时差 |tse"A5Z  
adjustment mechanism 调整机制 rrphOG  
adjustment of loss 亏损调整 QTN'yd?WE  
adjustment process 调整过程；调整程序 vbG&F.P  
adjustment range 调整幅度 43O5|8o  
administered exchange rate 受管制汇率 2,|;qFJY-@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ID{XZ  
administration expenses 行政费用 Tgbq4xR(  
administration fee 手续费；行政费 -]n%+,3L  
administration in bankruptcy 破产管理 y(^\]-fE  
administration order 遗产管理令 W|s";EAM  
administrator 管理人；遗产管理人 M7&G9SGZ  
administrator of the estate 遗产管理人 i;29*"  
admission of debt 债项承认书 hR.vJ2oa  
admission of proof 接纳债权证明 5/CF_v  
advance 放贷款项；垫付款项；预支款项；预付款项 RU>qj *e  
advance account 暂支帐目；预付款帐户 @Q;s[Kg{!  
advance compensation 预付补偿金 !*?9n^PaF  
advance from shareholder 股东垫款 @tJic|)x  
advance pending reimbursement 预支以待日后付还 vF[ 4kDHk  
advanced economy 先进经济体系 8f65;lyN  
advancement 预付；预付财产 h b8L[ 4  
advances warrant 垫款令 y3PrLBTz  
advancing 贷出 {9^p3Q+:P  
adverse balance 逆差 ,^DP  
adverse exchange 逆汇 B^ddi  
advertisement addressed to shareholders 在报章刊登的致股东通告 3Y&4yIx  
advice for collection 托收通知书 =([4pG  
advice of drawing 提款通知书；汇票通知书 d
t"&  
advice of payment 付款通知 _,d<9 Y)  
Advisory Committee [Securities and Futures Commission] &rl;
+QS  
谘询委员会〔证券及期货事务监察委员会〕 roBb8M|q  
Advisory Committee on Diversification 经济多元化谘询委员会 $3%+N|L  
affidavit 誓章；遗产申报誓章 hMV>5Y[s  
affidavit of no receipt 述明无收款的誓章 OkCAvRg  
affiliate 联号；联营公司；附属公司 |y+_BZ5  
affiliated company 附属公司；联号；联营公司 x]3[0K5;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~-R2mAUK  
affordability 负担能力 K{B|  
African Development Bank [AfDB] 非洲开发银行 8N3y(y0  
after-acquired property 事后取得的财产 rI6+St  
after-hours dealing 市后交易 p(Osz7K  
after-tax profit 税后盈利；税后利润；税后溢利 |f.,fVVV;  
agency agreement 代理协议 Q7tvpU  
agency expenses 代理机构的开支 6GqC]rd*:  
agency fee 代理费 $ \o)-3  
Agency Law 《代理法》 tvq((2  
agent 代理人；承销人 #l7v|)9v  
agent of company 公司代理人 ?zbWz=nq  
agent's fee 代理人费；经纪费 k_Y7<z0G  
aggregate 总计；总数；总体数字 es=OWJt^  
aggregate amount 总款额；总额 Ki&a"Fu3  
aggregate assets and liabilities 总体资产与负债
-*Th=B-  
aggregate at constant price 按固定价格计算的总体数字 9QL%
q; #  
aggregate demand 总需求  _-9cGm v  
aggregate gross position 总持仓量 DQaE9gmC  
aggregate limit 总限额 1-&L-c.  
aggregate of salaries tax 合计薪俸税 fc[_~I'  
aggregate performance 总体表现；总体业绩 8B5WbS fL^  
aggregate supply 总体供应 Z_Y'#5o#  
aggregate surplus 总盈余 l\uNh~\  
aggregate total 整体总额 x($Djx  
aggregate value 总值；合计价值 uU^iY$w  
aggregated basis 合计基准 0'YJczDq:7  
aggregated net chargeable income 合计应课税入息实额 mm.%Dcn  
aggregation 合并计算；合计；总和 NSH4 @x  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~-B+7  
aggregation of property 财产的总和 zgH*B*)bj  
agio 差价；贴水 4??LK/s*  
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》  ARs]qUY  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^5(d^N  
《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》 5O Y5b8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment NK(_ &.F
 
《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》 Uqy/~n-v<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8F@Sy,D  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 }&==;7,O  
agreement for a settlement 授产协议 0z4M/WrNt  
agreement for assignment 转让协议 ItZYOt|Hn  
agreement for sale 售卖协议；买卖协议 2i1xSKRYrD  
agreement for sale and purchase 买卖协议 &ODo7@v`1  
agreement for the payment of interest 支付利息协议 bSz7?NAp  
agreement for the repayment of money 还款协议 JY^i  
agreement of reinsurance 再保险协议 Dg{d^>T!_x  
Agricultural Bank of China 中国农业银行 N^@:+,<3  
air passenger departure tax 飞机乘客离境税 ;[(d=6{hc]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 het<#3Bo  
airport tax 机场税 N-Z=p)]  
alcohol duty 酒精税 dM P'Vnfj  
alienation 让与；让渡；转让 GG +
T-  
alimony 生活费；赡养费 !6@'H4cb=  
All Ordinaries Index [AOI] 所有普通股指数 -5ZmIlL.S  
all risks 全险；综合险 BMuEfa^  
All Sales Record for Stock Market 《股票市场成交报告》 u]9\_{c]Q  
Allied Capital Resources Limited 新联财务有限公司 sowwXrECg@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 T#*H  
allocation letter 拨款信件 Xtz:^tg  
allocation of fund 分配款项；预留款项 ~id:Rh>o  
allocation of profit 利润分配；溢利分配 g.
vE%zKL  
allocation warrant 拨款令 2CneR
KQy  
allotment 分配；配股 i. (Af$  
allotment notice 股份配售通知；配股通知 $(]nl%<Q  
allotment of shares 股份分配 X{OWDy  
allowable 可获宽免；免税的 ws^Ne30R  
allowable business loss 可扣除的营业亏损 ' VKD$q  
allowable expenses 可扣税的支出 :."oWqb)  
allowance 免税额；津贴；备抵；准备金 :Jv5Flxl  
allowance for debts 债项的免税额 />/e  
allowance for depreciation by wear and tear 耗损折旧免税额 ~(kqq#=s  
allowance for funeral expenses 殡殓费的免税额 nJ xO.wWE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ( N};.DB1Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 &>E gKL  
allowance to debtor 给债务人的津贴 kc't  
alteration of capital 资本更改  X0$q!  
alternate trustee 候补受托人 isQOt * i  
amalgamation 合并 lG%697P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OE9,D:tv  
ambit of charges 征税范围；收费范围 }2Euz.0  
amended valuation 经修订的估值 \=bKuP(it  
American Commodities Exchange 美国商品交易所 tp>YsQy]8  
American Express Bank Limited 美国运通银行 19#>\9*  
American Stock Exchange 美国证券交易所 #Lp}j?Y  
amortization 摊销 0<NS1y  
amount due from banks 存放银行同业的款项 4OpzGZ4+  
amount due from banks abroad 存放海外银行同业的款项 zyUS$g]&  
amount due from holding companies 控股公司欠款 !2l2;?jM  
amount due from local banks 存放本港银行同业的款项 T,1qR:58  
amount due to banks 银行同业的存款 $sE=[j'v  
amount due to banks abroad 海外银行同业的存款 /lu|FWbEw  
amount due to holding companies 控股公司存款 %Uz\P|6PO  
amount due to local banks 本港银行同业的存款 G8klWZAJ  
amount due to outport banks 外埠银行同业的存款 f:<BUqa  
amount for note issue 发行纸币的款额 f17E2^(I(}  
amount of bond 担保契据的款额  gu[
EYg  
amount of consideration 代价款额 r9'[7b1l  
amount of contribution 供款数额 M(LIF^'U:m  
amount of indebtedness 负债款额 `Hlf.>b1  
amount of principal of the loan 贷款本金额 emK*g<]  
amount of rates chargeable 应征差饷数额 .hR <{P  
amount of share capital 股本额 }X^MB  
amount of sums assured 承保款额 VN!
nef  
amount of variation 变动幅度 FpA
t  
amount of vote 拨款数额 Ui`{U  
amount payable 应付款额 80[# 6`  
amount receivable 应收款额 vk48&8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kwc Cf2  
analysis 分析 3mo4;F,h9  
ancillary risk 附属风险 'yq?xlIj  
annual account 周年帐目；周年帐目报表；年度决算；年结 f!w/zC .  
annual accounting date 年结日期 C8> i{XOO,  
annual allowance 每年免税额；年积金；年度津贴；年津 jS##zC  
annual balance 年度余额 A@)Q-V8*9s  
annual disposable income 每年可动用收入 ['.])  
annual estimates 周年预算 1ruI++P  
annual fee 年费 "g&f:[a/  
annual general meeting 周年大会 i#t-p\Tcz  
annual growth rate 年增率；每年增长率 )Ak#1w&q  
annual long-term supplement 长期个案每年补助金 Babzrt-  
annual pensionable emolument 可供计算退休金的年薪 n+ebi>
}P  
annual report 年报 ^Z?m)qxvB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >RkaFcq  
annual return 周年报表；周年申报表；每年报税表格 8X"4RyNSn  
Annual Return Rules 《周年报表规则》 cOX)+53  
annual review of consumer prices 每年消费物价回顾 vf{$2rC  
annual roll-forward basis 逐年延展方式 {L%
JDJ  
annual salary 年薪 o&Xp%}TI  
annual statement 年度报表；年度决算表 =-fM2oiI:  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 oMj"l#a*  
annuitant 年金受益人 d4;$=P  
annuity 年金 QhJN/v  
annuity contract 年金合约 vxEi C:&]  
annuity on human life 人寿年金 {/,(F^T>2  
antecedent debt 先前的债项 [07E-TT2U  
ante-dated cheque 倒填日期支票 zdrP56rzZ  
anticipated expenditure 预期开支 D5@=#/
?*  
anticipated net profit 预期纯利 ofQs 
/  
anticipated revenue 预期收入 O0L]xr  
anti-inflation measure 反通货膨胀措施 *m+FMyr  
anti-inflationary stance 反通货膨胀立场
9U6$-
]J  
apparent deficit 表面赤字 bHnKtaK4c  
apparent financial solvency 表面偿债能力 <m`CLVx8m  
apparent partner 表面合伙人 /-[vC$B"  
application for personal assessment 个人入息课税申请书 iIX%%r+  
application of fund 资金应用 A'z]?xQR  
application to release as liquidator and to destruct the books of accounts and documents Ia}qDGqPp!  
申请免除清盘人职务及毁灭帐簿与文件 h$!YKfhq}
 
appointed actuary 委任精算师 @i>)x*I#AI  
appointed auditor 委任核数师；委任审计师 BNCM{}e  
appointed trustee 委任的受托人 E2>{seZ  
appointer 委任人 K9%rr_ja!  
apportioned pro rata 按比例分摊 )2?]c  
apportionment 分配；分摊 zMbFh_dcq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w!6{{m  
apportionment formula 分摊方程式 E0
+L?(;  
apportionment of estate duty 遗产税的分摊 sT2`y$'  
appraisal 估价；评估 B+Qf?1f  
appreciable growth 可观增长 EtN,  
appreciable impact 显着影响 :5%98V>02  
appreciable increase 可观增长 bTimJp[b  
appreciation 增值；升值 N'ER!=l)  
appreciation against other currencies 相对其他货币升值 l+"p$iZs  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5_E8 RAG  
appreciation tax 增值税 Eb[;nk?  
appropriation 拨款；拨用；拨付 ?5n
EmG|kO  
appropriation account 拨款帐目 [S,$E6&j$"  
Appropriation Bill 拨款法案 HZRFE[ 9nb  
appropriation-in-aid system 补助拨款办法 L?N&kzA  
approved assets 核准资产 aj;x:UqpJ  
approved basket stock 认可一篮子证券 MSS[-}  
approved budget 核准预算 ?YL JXq
 
approved charitable donation 认可慈善捐款 B.5+!z&7  
approved charitable institution 认可慈善机构 SED52$zA  
approved currency 核准货币；认可货币 XYWyxx5`  
approved estimates 核准预算 %eDSo9Y  
approved estimates of expenditure 核准开支预算 /'jX_ V_$|  
approved overseas insurer 核准海外保险人 gPk,nB  
approved overseas trust company 核准海外信托公司 mc?I
M(t  
approved pooled investment fund 核准汇集投资基金 yl~;!  
approved provident fund scheme 认可公积金计划 TF:
'6#p  
approved provision 核准拨款 hb3:,c(  
approved redeemable share 核准可赎回股份 7wx=#  
approved regional stock 认可地区性证券 G|Et'k.F4  
approved retirement scheme 认可退休金计划 u.X]K:Yow  
approved subordinated loan 核准附属贷款 #wIWh^^ Zy  
arbitrage 套戥；套汇；套利 u>lt}0  
arbitrageur 套戥者；套汇者 3k/E$wOj  
arbitrary amount 临时款项 \[3~*eX6  
arrangement 措施；安排；协定 h6D4CT  
arrears 欠款 md+pS"8o;  
arrears of pay 欠付薪酬 yor'"6)i  
arrears of revenue 逾期未收税款；逾期未收的帐项 "D.<~!  
articles of association 组织章程；组织细则；组织章程细则 P".}Y[GD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vK)'3%  
ascertainment of profit 确定利润 Zo&i0%S\E  
"Asia Clear" “亚洲结算系统” i-v: %  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 n<8WjrK  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =|E "  
Asian Development Fund [ADF] 亚洲发展基金 &wK:R,~x6  
Asian dollar bond 亚洲美元债券 {UP[iw$~  
Asian dollar market 亚洲美元市场 r 1r@TG\  
Asian dollar rate 亚洲美元利率 h^=;
\ng1l  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 A|f6H6UUx  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 i0{\c}r:4b  
asked price 沽盘；喊价；索价；卖方报价 0(-4"u>?  
assessable income 应评税入息 CHKhJ v3+4  
assessable loss 应评税亏损 8C*@d_=q  
assessable profit 应评税利润 WBWW7
HK  
assessable value 应评税值 ]?=87w  
assessed profit 估定利润 ,1mL=|na  
assessed value 经评估价值 -z`%x@F<&L  
assessment 评税；评定；估价；评税单 SDC|>e9i  
assessment number 评税编号；估价编号 *G.vY#h  
assessment of additional tax 补加税评税 7zw0g~+  
assessment of performance 业绩评估；实绩评价 Vt}QPNt  
Assessor 评税主任 @h|qL-:!vG  
asset price bubbles 资产价格泡沫 I9qZE=i  
asset-backed securities 具资产保证的证券 s;TB(M~i[  
assets accretion 资产增值 (%L/|F_  
assets and liabilities 资产与负债 8C3oi&av/{  
assets betterment statement 资产递增表；资产改进表 BQPmo1B  
assets lending 实物放款；有抵押贷款 gaz7u8$A=  
assets of the company passing on the death 死者去世时转移的公司资产 }2;P`s  
assets pledged as security for liabilities 用作负债抵押的资产 \"ahs7ABT  
assets portfolio 资产投资组合 N0w?c 5>  
assets price 资产价格 O+o)z6(  
assets quality 资产质素 FM6{%}4  
assets realization 资产变现 ^.LB(GZ,  
assets refinancing arrangement 资产再集资安排 95'+8*YCY  
assets securitization 资产证券化 {`SMxDevc}  
assets situated outside Hong Kong 在香港以外地方的资产 : b`N(]  
assets stripping 削减资产；拆卖资产 O`y3H lc  
assets value 资产值 GLO3v. n;  
assignee 承让人 -b^dK)wR~  
assignment 转让；转让书；转让契 >} 2C,8N  
assignment of interest 权益转让 ys=} V|  
assignment of letters patent and trade mark 专利证书及商标转让 D?_K5a&v,  
assignment of property 物业转让；物业转让书 Qg/FFn^Kg*  
assignment right 转让权 l0,VN,$Yl  
assignor 转让人 y5eEEG6  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 
UnK7&Uo  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 a4ViVy  
associate member 附属会员 ]\^O(BzB  
associated body corporate 相联法人团体 {BJ>x:2  
associated company 相联公司；联属公司 ir}z^+  
associated corporation 相联法团
_ VuWo  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0
V3dc+t)O  
公认会计师公会〔英国〕 yx|iZhK0:}  
Association of Futures Exchange Brokers 香港期货经纪协会 y-E'Y=j  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 QO =5Q  
association of underwriters 承保人组织 ^ l#6Es  
assumption of control 接管 P{A})t7  
assurance 担保；保险；转易；转易书 :L@;.s  
assurance of interest 权益的转易 5{b;wLi$X2  
at 19XX price 按一九ＸＸ年价格计算 O;RBK&P  
at a discount 按赔价计算；按贴水价格计算；打折扣 &6s&nx  
at a premium 按溢价计算；按升水价格计算 )$S=
iL8(  
at call 通知付款；按通知 ![B|Nxq}@  
at constant market price 按固定市价计算 rNV3-#kU  
at constant price 按固定价格计算 cS%dTrfo  
at cost 按成本计算 <?B3^z$  
at current market price 按当时市价计算；按现时市价计算 hdw.S`~}%  
at current price 按当时价格计算；按现时价格计算 #l}Fk
)dj  
at factor cost 按要素成本计算；按生产要素成本计算 ljK?2z>  
at money-of-the-day price 按付款当日价格计算 W2X`%Tx
0  
at or better 按指定或较佳价位〔买卖指令〕 "Y<
;R+z  
at par 按面值计算；平价 qj~=qV0p  
at sight 见票即付 OS#aYER~/  
at the close 按收市盘 7vZO;FGtG  
at the opening 按开市盘 F6sQeU  
attestation 见证；见证条款 y\_+,G0  
at-the-money option 平价期权 FcM)v"bF&]  
attorney 受权人；受托代表人 =.8n K y  
attornment 新拥有人承认书 gra
6&&^"  
attributable profit 可归属利润 ;j1 SSHZ  
attributable share value 可归属股份价值 `D%i`"~Lf&  
Auckland Stock Exchange 奥克兰证券交易所 I^A>YJW  
auction 拍卖 ZXs,TaU  
auctioneer 拍卖商 crv#IC2  
audit 审计；核数 .;7V]B1o  
Audit Commission 审计署 GU>j8.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] gamB]FPZ  
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〕 m?Y-1!E0  
audit review 帐目审查 ~RVlc;W  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 < +
*  
audited account 审计帐目；经审计的帐目 =,zB|sjn  
audited annual account 经审计的周年帐目 P+f}r^4
}  
audited balance sheet 经审计的资产负债表 Kfb(wW  
auditor 核数师；核数主任；审计师 [j/|)cj  
auditor's certificate 核数师证明书；审计师证明书 7_oUuNw  
auditor's report 核数师报告；审计师报告 wY ItG"+6  
Aussie bond 澳元债券 T9$~tv,5F  
austerity budget 紧缩预算 R*bx&..<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 sPQjB[  
Australia All Ordinaries Index 澳洲所有普通股票指数 [z

!m  
Australian Dollar [AUD] 澳元 -sA&1n"W&5  
Australian Options Market 澳大利亚期权市场 L~PiDQr?r  
Australian Securities Commission 澳洲证券事务监察委员会 z` 6$p1U  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 PpFQoY7M  
Australian Stock Exchange 澳大利亚证券交易所 h.R46:  
Austrian Schilling [ATS] 奥地利先令 O W.CU=XU  
authentication 认证；鉴证 4)e1K/PJ)  
authority to purchase 委托购买证；委购书 Fb1<Ic#  
authorization 认可；核准；授权；授权书 nmiJ2edx  
authorization by direction 指示授权 ;MGm,F,o  
authorization by instruction 指令授权 H_f8/H  
authorization by warrant 令状授权 ?S
& yF  
authorization of unit trust 单位信托的认可 z&H.fsL  
authorized agent 指定代理人 By6O@ .\V  
authorized capital 法定资本 1P"7.{  
authorized clerk 出市员 $H+X'1  
authorized dealer 认可交易商 7HW:;2dL  
authorized financial institution 认可财务机构 yL asoh  
authorized fund 认可基金 :"# "{P  
authorized fund house 获授权的基金公司；认可基金公司 -Wa<}Tz  
authorized institution 认可机构 CP\[9#]:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]a/d
vj}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 O$,
 
authorized insurer 获授权保险人；获认可承保人 X[h{g`  
authorized investment 特准投资项目 })] iN"  
authorized person 获授权人 g5+m]3#t  
authorized representative 获授权代表 +i}H $.  
authorized share capital 法定股本 e~ OrZhJ=_  
automated quotation system 自动报价系统 fLs>|Rh  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]*zG*.C  
自动交易系统〔香港期货交易所有限公司〕 Pteti  
automatic adjustment mechanism 自动调整机制 sT1k]duT  
automatic adjustment system 自动调整系统 K@e2%hk9x  
Automatic Clearing House 自动票据交换所 HYO/]\al  
automatic exchange rates accumulation system 自动化汇率累集系统 .X3n9]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =_=%1rI~  
automatic teller machine [ATM] 自动柜员机 %Y0lMNP  
autopay 自动转帐 7Ku&Q<mi  
available assets 可用资产 1v:Ql\^cT  
available fiscal reserve 现存财政储备 4I&(>9 @z<  
available profit 可用利润 YSxr(\~j  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8 !:2:  
average 平均；平均数；海损 &i3SB
[|  
average basic salary 平均基本薪金 G HQ~{  
average consumer expenditure 平均消费开支；一般消费开支 QaLaw-lx  
average cost 平均成本 >x%HqP#_V  
average cost of land production 增辟土地平均成本 (7<G1$:z=  
average daily turnover 平均每日成交额 b0'}BMJ  
average daily wage rate 平均每日工资率 \
y271}'  
average expenditure pattern 平均开支模式 Jq)k5X>&Sj  
average growth rate 平均增长率 *J^FV^E``  
average net fixed assets 固定资产平均净值 FWeUZI+  
average of relatives 相对价格平均数 ~m<K5K6 V  
average price 平均价格 (t3gNin  
average propensity to consume 平均消费倾向；一般消费倾向 DXD+,y\=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ,? <;zq  
average rate 平均率 r{?qvl!q  
average revenue 平均收入；平均收益 .0yBI=QI  
average stock 平均库存；平均存货 *\#<2 QAe  
average yearly rent 平均年租 "uuM#@h  
avoidance of double taxation 避免双重课税 U*{0,Ue'  
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 =/j!S|P  
Ie!">8."  
给你加分了