一些有用的会计术语(也不知道发的地方对不对)A

A: AA$-Lx(UJk  
A share Ａ股；甲类股份 rOu7r4  
abatement of tax 减税；减扣免税额 bytAdS$3  
ABN AMRO Bank N.V. 荷兰银行 |};P"&  
above-the-line expenditure 线上项目支出；经常预算支出 {1V~`1(w  
above-the-line receipt 线上项目收入；经常预算收入 )xuvY3BPB?  
ABSA Asia Limited 南非联合亚洲有限公司 QvH=<$  
absolute change 绝对数值变更 Zg/ra1n  
absolute expenditure 实际开支 #;6YADk2_  
absolute guideline figure 绝对准则数字 g2v0!  
absolute interest 绝对权益 zviEk/:zm  
absolute order of discharge 绝对破产解除令 iIoeG_^*Y  
absolute profit margin 绝对利润幅度 4c*?9r@  
absolute value 实值；绝对值 EI*B(  
absolutely vested interest 绝对既得权益 -*u7MFq_  
absorbed cost 已吸收成本；已分摊成本 W])<0R52  
absorption 吸收；分摊；合并 L}1|R*b  
absorption rate 吸收率；摊配率；分摊率 >>voLDDd  
ACB Finance Limited 亚洲商业财务有限公司 @exeHcW61  
acceptable form of reciprocity 合理的互惠条件 gZe(aGh  
acceptable rate 适当利率；适当汇率 9a5x~Z:'  
acceptance agreement 承兑协议 #B3P3\  
acceptance for honour 参加承兑 x_vaYUl)  
acceptor 承兑人；接受人；受票人 4jlUyAD  
acceptor for honour 参加承兑人 ljTnxg/? W  
accident insurance 意外保险 #?Z>o16,u  
Accident Insurance Association of Hong Kong 香港意外保险公会 rn7eY  
accident insurance scheme 意外保险计划 {]/}3t  
accident year basis 意外年度基准 R(sPU>`MX  
accommodation 通融；贷款 ?6F\cl0.  
accommodation bill 通融票据；空头票据 7Rf${Wv0  
accommodation party 汇票代发人 W4Ey]y"  
account balance 帐户余额；帐户结余 ew#t4~hh  
account book 帐簿 WCc,RI0   
account collected in advance 预收款项 %># VhK  
account current book 往来帐簿 1o. O]>  
account of after-acquired property 事后取得的财产报告 qJb9JL$s  
account of defaulter 拖欠帐目 6.| {l8%r  
account payable 应付帐款 ruG5~dm>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i"~J -{d}  
account receivable 应收帐款 >i%{5d  
account receivable report 应收帐款报表 xn'&TQo0  
account statement 结单；帐单；会计财务报表 _h2axXFhT  
account title 帐户名称；会计科目 WKib$(%f6  
accountant's report 会计师报告 B\,pbOE?#  
Accountant's Report Rules 会计师报告规则 9@LL_r`?<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 zU;%s<(p  
Accounting Arrangements 《会计安排》 gwj+~vSfi  
accounting basis 会计基础 >TT4;ph  
accounting by Official Receiver 破产管理署署长呈交的帐目 P".CZyI-i  
Accounting Circular 《会计通告》 `<1o}r 7i  
accounting class 会计类别 v"VpE`
z1#  
accounting date 记帐日期；会计结算日期 }j^asuf~c  
accounting for money 款项核算 82.::J'e  
Accounting Officer 会计主任 J|-X?V;ZW  
accounting period 会计报告期；会计期 Z6eM~$Y  
accounting policy 会计政策；会计方针 N,
9W18 @  
accounting practice 会计惯例 nCZ&FNi{O~  
accounting principle 会计准则 5G"DgG*<  
accounting record 会计记录 u:Fa1 !4JR  
accounting report 会计报告 2 5DXJb^:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iYi3x_A`  
Accounting Society of China 中国会计学会 88]V6Rm9[*  
accounting statement 会计报表 nm)H\i  
accounting system 会计制度；会计系统 J3OxM--8"  
accounting transaction 会计事项；帐务交易 1&JPyW  
accounting treatment 会计处理 SW!lSIk  
accounting year 会计年度 ToWiXH)4
 
accretion 增值；添加 #)&kF+  
accrual 应计项目；应累算数目 x{_:B DY  
accrual basis 应计制；权责发生制 Ib(q9!L  
accrual basis accounting 应计制会计；权责发生制会计 {Jf["Z  
accrue 应累算；应计 uIOnP  
accrued benefit 应累算利益 o}q>oa b z  
accrued charges 应计费用 ZS*PY,  
accrued cumulative preference share dividend 应累算的累积优先股股息 A}Q6DHh26  
accrued expenses 应累算费用 1 !N+hf  
accrued interest payable 应付利息；应计未付利息 .gL%0  
accrued interest receivable 应收利息；应计未收利息 "]1 !<M6\i  
accrued right 累算权益 YIj
Y?  
accruing profit 应累算的利润 $l05VZ  
accumulated fiscal reserve 累积财政储备 9Z.Xo kg  
accumulated profit 累积利润；滚存溢利 V2As 5  
accumulated reserve 累积储备
fhGI  
accumulation of surplus income 累积收益盈余 TPjElBh  
acquired assets 既得资产 By&T59  
acquisition 收购；购置；取得 'MLp*3djF,  
acquisition cost 购置成本 dux.Z9X?  
acquisition expenses 购置费用 xeo5)  
acquisition of 100% interest 收购全部股权 e :(7$jo  
acquisition of control 取得控制权 w;@NYMK)  
acquisition of fixed assets 购置固定资产 1>I4=mj  
acquisition of shell “买壳” z'=8U@P'#  
acquisition price 收购价 lyY\P6 X  
act of God 天灾 a_jw4"Sb  
acting partner 执事合伙人 |\/`YRg>  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~m:oJ+:O  
active partner 积极参与的合伙人 (}Q
(Ux@X  
active trading 交投活跃 >KPxksFR8  
actual circulation 实际流通 0,b.;r  
actual cost 实际成本 vO>Fj  
actual expenditure 实际开支；实际支出 T_\Nvzb}  
actual income 实际入息；实际收入；实际收益 ;gS)o#v0  
actual market 现货市场 99<]~,t=5  
actual price 现货价；实际价格 Gw!VPFV>W  
actual profit 实际利润 [{iPosQWj  
actual quotation 实盘；实际价位；实际报价 w ]8+ OP  
actual year basis 按实际年度计算 8DAHaS;  
actuals 实货 <v&L90+s\;  
actuarial investigation 精算调查 oeV.K.  
actuarial principle 精算原则 63'Rw'g^|2  
actuarial report 精算师报告 j)G<PW  
Actuarial Society of Hong Kong 香港精算学会 lZ5LHUzP  
actuarial valuation 精算师估值 k }amSsE  
actuary 精算师 6pJFrWe{  
ad referendum agreement 暂定协议；有待覆核的协定 JXFPN|  
ad valorem duty 从价税；按值征税 ;Gc,-BDFw  
ad valorem duty system 从价税制 /g/]Q^  
ad valorem fee 从价费 kq| 
r6uE  
ad valorem tariff 从价关税 S2y_5XJ<D  
additional allowance 额外免税额 =VC"X?
N  
additional amount for unexpired risk 未过期风险的额外款额 V{jQ=<)@e  
additional assessable profit 补加应评税利润
/!7    
additional assessment 补加评税 b
suGZ  
additional commitment 额外承担 %y96]e1  
additional commitment vote 额外承担拨款 e}f#dR+(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7+!FZo{?  
additional dependent parent allowance 供养父母额外免税额 dC'8orFG+  
additional provision 额外拨款 P
2-^j)  
additional stamp duty 附加印花税 D
q07Z^#'  
additional tax 补加税罚款；补加税款 n["G ry  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 o >wty3l:  
adjudged bankrupt 被裁定破产 A9 *P7  
adjudicated bankrupt 裁定破产人 ]rNM3@bVy  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2:5Go  
adjudication of bankruptcy 裁定破产；宣告破产 !uZ)0R  
adjudication of insolvency 裁定无力偿还债务 >X@4wP7l  
adjusted actual 经调整的实数；调整后的实数 RSfB9)3D  
adjusted current assets 经调整的流动资产；调整后的流动资产 + d?p? v  
adjusted figure 经调整的数字；调整后的数额 6!39t  
adjusted liabilities 经调整的负债；调整后的负债 NUO#[7OK+x  
adjusted loss 经调整的亏损；调整后的亏损 WiU-syNh  
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 0r_3:#Nn  
adjusted profit 经调整的利润；调整后的利润 =EJ8J;y_f  
adjusted surplus 经调整的盈余额；调整后的盈余额 |WkWZZ^  
adjusted value 经调整的价值；调整后的价值 V;pRw`  
adjustment 调整；修订；理算〔保险〕
;AH8/M B9  
adjustment centre 调剂中心 .-Z=Aa>  
adjustment lag 调整过程的时间差距；调整时差 ^X]rFY1  
adjustment mechanism 调整机制 u0Q6+U  
adjustment of loss 亏损调整 _xWX/1DY  
adjustment process 调整过程；调整程序 Ez1-Nx  
adjustment range 调整幅度 ylGT9G19  
administered exchange rate 受管制汇率 3VZ}5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 14~#k%zO(  
administration expenses 行政费用 j.]ln}b/'+  
administration fee 手续费；行政费 AU$<W"%R  
administration in bankruptcy 破产管理 tDC?St1  
administration order 遗产管理令 &0b\E73  
administrator 管理人；遗产管理人 pyw]ydB  
administrator of the estate 遗产管理人 (G6lr%d  
admission of debt 债项承认书 X-4(oE  
admission of proof 接纳债权证明 iv!;gMco  
advance 放贷款项；垫付款项；预支款项；预付款项 *P01 yW0  
advance account 暂支帐目；预付款帐户 A!$;pwn0  
advance compensation 预付补偿金 /4I9Elr  
advance from shareholder 股东垫款 Lo<WK  
advance pending reimbursement 预支以待日后付还 ?]%ZJd  
advanced economy 先进经济体系 >b7Yk)[%  
advancement 预付；预付财产 xe4`D>LUo  
advances warrant 垫款令 9^?2{aP%  
advancing 贷出 q _INGCJ  
adverse balance 逆差
~0@uR  
adverse exchange 逆汇 $x/VO\Z{-  
advertisement addressed to shareholders 在报章刊登的致股东通告 -<6b[YA  
advice for collection 托收通知书 m@i](1*T|  
advice of drawing 提款通知书；汇票通知书 F
fRvi8  
advice of payment 付款通知 Od("tLIO}I  
Advisory Committee [Securities and Futures Commission]
Dz3~cuVb  
谘询委员会〔证券及期货事务监察委员会〕 @?n~v^  
Advisory Committee on Diversification 经济多元化谘询委员会 r1&eA%eh  
affidavit 誓章；遗产申报誓章 {i<L<Y(3  
affidavit of no receipt 述明无收款的誓章 |4C5;"Pc  
affiliate 联号；联营公司；附属公司 K3*-lO:A9  
affiliated company 附属公司；联号；联营公司 h.pVIO`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 "8$Muwm  
affordability 负担能力 jX7;hQ+P  
African Development Bank [AfDB] 非洲开发银行 79z/(T
+  
after-acquired property 事后取得的财产 Dnl|B\  
after-hours dealing 市后交易 'WNq/z"X  
after-tax profit 税后盈利；税后利润；税后溢利 tjLG$M1z`  
agency agreement 代理协议 v8"Zru  
agency expenses 代理机构的开支 z8dBfA<z  
agency fee 代理费 'F%h]4|1  
Agency Law 《代理法》 ;S9 z@`a.  
agent 代理人；承销人 XZ=%XB:?  
agent of company 公司代理人 M?00n< vM  
agent's fee 代理人费；经纪费 n v ?u  
aggregate 总计；总数；总体数字 =TGa\iclpB  
aggregate amount 总款额；总额 hRQw]  
aggregate assets and liabilities 总体资产与负债 $ghlrV;:ct  
aggregate at constant price 按固定价格计算的总体数字 b:PzqMh{G  
aggregate demand 总需求 Bun^EJ)  
aggregate gross position 总持仓量 Xf;_r+;  
aggregate limit 总限额 mwMcAUD]2  
aggregate of salaries tax 合计薪俸税 vX?C9Fr2  
aggregate performance 总体表现；总体业绩 k?}y@$[)  
aggregate supply 总体供应 l(pP*2  
aggregate surplus 总盈余 6`@6k2]  
aggregate total 整体总额 5FVmk5z]d  
aggregate value 总值；合计价值 q%/\  
aggregated basis 合计基准 8]i7wq#=  
aggregated net chargeable income 合计应课税入息实额 m f\tMik<  
aggregation 合并计算；合计；总和 nKmf#  
aggregation of incomes of husband and wife 夫妇入息合并计算 L=@8Zi!2<  
aggregation of property 财产的总和 M4n0GWHLy  
agio 差价；贴水 Cb6K!5[q]  
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》 U]&/F{3 im  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment K1=j7  
《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》 kpRk.Q*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0Q~\1D 9g  
《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》 ^)o#/"JA  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment k]9y+WC2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 o]eG+i6g]  
agreement for a settlement 授产协议 C{G;G@/7  
agreement for assignment 转让协议 Byh!Snoe  
agreement for sale 售卖协议；买卖协议 5`6U:MDq  
agreement for sale and purchase 买卖协议 gL&)l!2Y  
agreement for the payment of interest 支付利息协议 b%h.>ij?  
agreement for the repayment of money 还款协议 B2:GGZ|jS  
agreement of reinsurance 再保险协议 N[I ?x5:u  
Agricultural Bank of China 中国农业银行 GBTwQYF  
air passenger departure tax 飞机乘客离境税 9aYVbq""  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ck$>  
airport tax 机场税 :7*9W|e  
alcohol duty 酒精税 GF36G?iEi  
alienation 让与；让渡；转让 5,BvT>zFY  
alimony 生活费；赡养费 y[/:?O}g4  
All Ordinaries Index [AOI] 所有普通股指数 <OrQbrWQa  
all risks 全险；综合险 dtBr#Te  
All Sales Record for Stock Market 《股票市场成交报告》 fRwr}n'
 
Allied Capital Resources Limited 新联财务有限公司 ~uG/F?= Q:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q#F+^)DD [  
allocation letter 拨款信件 Jv8VM\*  
allocation of fund 分配款项；预留款项 VHLt,?G  
allocation of profit 利润分配；溢利分配 yuhY )T  
allocation warrant 拨款令 ey$H2zmo  
allotment 分配；配股 ^e]h\G  
allotment notice 股份配售通知；配股通知 tqpSir  
allotment of shares 股份分配 I :8s3;  
allowable 可获宽免；免税的 /A-VT  
allowable business loss 可扣除的营业亏损 hGI5^!Cq  
allowable expenses 可扣税的支出 k_nQmU>  
allowance 免税额；津贴；备抵；准备金 7e[&hea  
allowance for debts 债项的免税额 z%nplG'~|  
allowance for depreciation by wear and tear 耗损折旧免税额 KuF>2KX~Y  
allowance for funeral expenses 殡殓费的免税额 <Wd_m?z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &{bNa:@  
allowance for repairs and outgoings 修葺及支出方面的免税额 (/S6b  
allowance to debtor 给债务人的津贴 TCK#bJ  
alteration of capital 资本更改 {]iM5?  
alternate trustee 候补受托人  zj$Ve  
amalgamation 合并 )1g\v8XT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~lbm^S}-  
ambit of charges 征税范围；收费范围 v <m=g!  
amended valuation 经修订的估值 sRQ4pnnrn  
American Commodities Exchange 美国商品交易所 +.v+Opp,  
American Express Bank Limited 美国运通银行 F5H]$AjW  
American Stock Exchange 美国证券交易所 Q6p75$SVq  
amortization 摊销 [xXV5 JU
 
amount due from banks 存放银行同业的款项 A~;.9{6J[t  
amount due from banks abroad 存放海外银行同业的款项 Xif>ZL?aXb  
amount due from holding companies 控股公司欠款 #dFE}!"#`  
amount due from local banks 存放本港银行同业的款项 yQq|!'MKk  
amount due to banks 银行同业的存款 [KMS/'; ]  
amount due to banks abroad 海外银行同业的存款 {>3w"(f7o  
amount due to holding companies 控股公司存款 id)J;!^;J  
amount due to local banks 本港银行同业的存款 keJ-ohv)  
amount due to outport banks 外埠银行同业的存款 eI@G B  
amount for note issue 发行纸币的款额 of'H]IZ  
amount of bond 担保契据的款额 U%KgLg#  
amount of consideration 代价款额 .PCbGPbk  
amount of contribution 供款数额 miV8jaV  
amount of indebtedness 负债款额 ! QKec  
amount of principal of the loan 贷款本金额 5*O]`Q
7  
amount of rates chargeable 应征差饷数额 Mn*5oH  
amount of share capital 股本额 uFG ;AY|  
amount of sums assured 承保款额 ]sqp^tQ`e  
amount of variation 变动幅度 LAGg(:3f3  
amount of vote 拨款数额 -3SRGr  
amount payable 应付款额 C9j5Pd5q1L  
amount receivable 应收款额 d 1 O+qS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :eBp`dmn  
analysis 分析 5N907XVu  
ancillary risk 附属风险 %1M!4**W  
annual account 周年帐目；周年帐目报表；年度决算；年结 7U-?Rd  
annual accounting date 年结日期 JY9hD;`6y  
annual allowance 每年免税额；年积金；年度津贴；年津 1#x@  
annual balance 年度余额 d3p;[;`  
annual disposable income 每年可动用收入 D7C%Y^K]>E  
annual estimates 周年预算 zc1~q  
annual fee 年费 f.RwV+lq  
annual general meeting 周年大会 787}s`,}  
annual growth rate 年增率；每年增长率 { /Gm|*e{  
annual long-term supplement 长期个案每年补助金  W|6.gN]  
annual pensionable emolument 可供计算退休金的年薪 lAAPV  
annual report 年报 bQwiJ`B&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \V*E:_w*  
annual return 周年报表；周年申报表；每年报税表格 mnH1-}oL  
Annual Return Rules 《周年报表规则》 >+S* Wtm5  
annual review of consumer prices 每年消费物价回顾 % %QAC4  
annual roll-forward basis 逐年延展方式 *B+YG^Yu^  
annual salary 年薪 {#l@9r%  
annual statement 年度报表；年度决算表 ?Q6ZZQ~  
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 }9?fb[]  
annuitant 年金受益人 .-:6L2  
annuity 年金 pXe]hnY  
annuity contract 年金合约 *4 Kc "M  
annuity on human life 人寿年金 &uJ7[m19z  
antecedent debt 先前的债项 S4%MnT6Uy  
ante-dated cheque 倒填日期支票 yF1^/y!@  
anticipated expenditure 预期开支 |bmc6G[  
anticipated net profit 预期纯利 _aOsFFB1KF  
anticipated revenue 预期收入 9R|B 5.  
anti-inflation measure 反通货膨胀措施 .DcuJC=  
anti-inflationary stance 反通货膨胀立场 Y0nuwX*{  
apparent deficit 表面赤字 SFa^$w  
apparent financial solvency 表面偿债能力 jqy?Od)  
apparent partner 表面合伙人 N-GQ\&   
application for personal assessment 个人入息课税申请书 RH<C:!F^  
application of fund 资金应用 nb|"dK|  
application to release as liquidator and to destruct the books of accounts and documents hN_,Vyf  
申请免除清盘人职务及毁灭帐簿与文件 D 3}e{J8  
appointed actuary 委任精算师 |Vc:o_n7  
appointed auditor 委任核数师；委任审计师 u=6{
P(5$j  
appointed trustee 委任的受托人 :6frx=<  
appointer 委任人 h_h6@/1l  
apportioned pro rata 按比例分摊 7033#
@_  
apportionment 分配；分摊 'p(I!]"uo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I\ y>I?X  
apportionment formula 分摊方程式 #|{^k u  
apportionment of estate duty 遗产税的分摊 Y&DC5T]  
appraisal 估价；评估 fpvzx{2  
appreciable growth 可观增长 a<{+ JU5  
appreciable impact 显着影响 Dz&<6#L<  
appreciable increase 可观增长 _Y,d|!B#L  
appreciation 增值；升值 lb`2a3W/  
appreciation against other currencies 相对其他货币升值 y8\4TjS1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |h%fi-a:  
appreciation tax 增值税 ZBfB4<M9xS  
appropriation 拨款；拨用；拨付 zXg/.
z]  
appropriation account 拨款帐目 zgHF-KEV  
Appropriation Bill 拨款法案 <S M%M?  
appropriation-in-aid system 补助拨款办法 qxglA*/ [  
approved assets 核准资产 -%)8=  
approved basket stock 认可一篮子证券 rDWqJ<8  
approved budget 核准预算 W= \gPCo  
approved charitable donation 认可慈善捐款 y'pX/5R0  
approved charitable institution 认可慈善机构 (6\ H~  
approved currency 核准货币；认可货币 |/AY!Y3
 
approved estimates 核准预算 D`uOBEX  
approved estimates of expenditure 核准开支预算 Mkadl<  
approved overseas insurer 核准海外保险人 & pS5_x  
approved overseas trust company 核准海外信托公司 xo*[ g`N  
approved pooled investment fund 核准汇集投资基金 Fu!sw]6xx  
approved provident fund scheme 认可公积金计划 CI6qDh6  
approved provision 核准拨款 cX/["AM  
approved redeemable share 核准可赎回股份 Qw
s#v}x
F  
approved regional stock 认可地区性证券 k`Ifd:V.y  
approved retirement scheme 认可退休金计划 1~P ^g`  
approved subordinated loan 核准附属贷款 awa$o  
arbitrage 套戥；套汇；套利 nLjo3yvV..  
arbitrageur 套戥者；套汇者 h|Uy!?l  
arbitrary amount 临时款项 K-*q3oh G  
arrangement 措施；安排；协定 u.sn"G-c  
arrears 欠款 ZX!u\O|w  
arrears of pay 欠付薪酬 />9?/&N6"  
arrears of revenue 逾期未收税款；逾期未收的帐项 c/E6}OWA  
articles of association 组织章程；组织细则；组织章程细则 VR9C< tMSi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ua vv  
ascertainment of profit 确定利润 &4O0}ax*Zm  
"Asia Clear" “亚洲结算系统”
qjp<_aw  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :V#W y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *n%J#[e(  
Asian Development Fund [ADF] 亚洲发展基金 P9D'L{yS/x  
Asian dollar bond 亚洲美元债券 ?#917M  
Asian dollar market 亚洲美元市场 ;1 02ddRV  
Asian dollar rate 亚洲美元利率 y(RK|r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0Ie9T1D
=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @rVBL<!o,  
asked price 沽盘；喊价；索价；卖方报价 `&yUU2W  
assessable income 应评税入息 OVm $  
assessable loss 应评税亏损 pJE317 p'  
assessable profit 应评税利润 4!dN^;Cb  
assessable value 应评税值 pB;p\9A*q  
assessed profit 估定利润 jE{2rw$ZJ?  
assessed value 经评估价值 <ctn_"p Z  
assessment 评税；评定；估价；评税单 }Ik{tUS$  
assessment number 评税编号；估价编号 nP>*0Fq  
assessment of additional tax 补加税评税 &~7b-foCq  
assessment of performance 业绩评估；实绩评价 A@0%7xm  
Assessor 评税主任 ^KJIT3J(#  
asset price bubbles 资产价格泡沫 Gm.n@U p  
asset-backed securities 具资产保证的证券 ryq95<l
F  
assets accretion 资产增值 w(9.{zF|vQ  
assets and liabilities 资产与负债 eOQUy
+  
assets betterment statement 资产递增表；资产改进表 BZE~k?*  
assets lending 实物放款；有抵押贷款 `MtPua\_  
assets of the company passing on the death 死者去世时转移的公司资产 O`hOVH
DQ  
assets pledged as security for liabilities 用作负债抵押的资产 ymBevL  
assets portfolio 资产投资组合 ``A=p<W  
assets price 资产价格 rsR0V+(W  
assets quality 资产质素 !s]LWCX+|  
assets realization 资产变现 QMfa~TH#p  
assets refinancing arrangement 资产再集资安排 [S/]Vk|4  
assets securitization 资产证券化 ]64mSB  
assets situated outside Hong Kong 在香港以外地方的资产 *_z5Pa`A  
assets stripping 削减资产；拆卖资产 NVMhbpX6  
assets value 资产值 Z?5kO-[  
assignee 承让人 \S@;>A<J  
assignment 转让；转让书；转让契
'%`Wy@  
assignment of interest 权益转让 D/Y.'P:j  
assignment of letters patent and trade mark 专利证书及商标转让 .sA?}H#wb  
assignment of property 物业转让；物业转让书 -zd*tujx  
assignment right 转让权 ,"u-V<>6O  
assignor 转让人 r c7"sIkV  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 qlSc
[nEk  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DH_Mll>  
associate member 附属会员 V
et7a_  
associated body corporate 相联法人团体 "Kz=ZC  
associated company 相联公司；联属公司 Eq9TJt'3y  
associated corporation 相联法团 z1ltc{~Z  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 78\:{i->ta  
公认会计师公会〔英国〕 (@dh"=Lt\  
Association of Futures Exchange Brokers 香港期货经纪协会 Qcz7IA  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Poacd;*  
association of underwriters 承保人组织 B8_w3;x  
assumption of control 接管 5[M?O4
mi  
assurance 担保；保险；转易；转易书 Ak$ghb  
assurance of interest 权益的转易 1@kPl[`p'  
at 19XX price 按一九ＸＸ年价格计算 jl=<Q.Mm7  
at a discount 按赔价计算；按贴水价格计算；打折扣 5o5y3ibQ  
at a premium 按溢价计算；按升水价格计算 /GNRu  
at call 通知付款；按通知 $LZf&q:\]*  
at constant market price 按固定市价计算 A:EF#2)g  
at constant price 按固定价格计算 tZ[Y~],F  
at cost 按成本计算 PY.c$)az>  
at current market price 按当时市价计算；按现时市价计算 $Tt@Xu  
at current price 按当时价格计算；按现时价格计算
\c+)Y}:D  
at factor cost 按要素成本计算；按生产要素成本计算 *lg1iP{]  
at money-of-the-day price 按付款当日价格计算 Z
g|z\VR  
at or better 按指定或较佳价位〔买卖指令〕 Z^>[{|lIA  
at par 按面值计算；平价
m u(HNj  
at sight 见票即付 %lchz/  
at the close 按收市盘 W 0Q-&4  
at the opening 按开市盘 a4X J0Tm  
attestation 见证；见证条款 <w}k9(Ds  
at-the-money option 平价期权 |8h<Ls_  
attorney 受权人；受托代表人 5f7;pS<  
attornment 新拥有人承认书 jpqq>Hbg_  
attributable profit 可归属利润 Roy0?6O  
attributable share value 可归属股份价值 O k_I}X  
Auckland Stock Exchange 奥克兰证券交易所 EW$ Je  
auction 拍卖 /J8AnA1  
auctioneer 拍卖商 86~HkHliv  
audit 审计；核数 /!UuGm  
Audit Commission 审计署 phUno2fH  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0yXUVKq3  
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〕 Zbxd,|<|  
audit review 帐目审查 -Xkdu?6Eh  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 28-6(oG  
audited account 审计帐目；经审计的帐目 @<\f[Znto  
audited annual account 经审计的周年帐目 Y2j>lf?8  
audited balance sheet 经审计的资产负债表 FZnkQ  
auditor 核数师；核数主任；审计师 O: sj
f?z  
auditor's certificate 核数师证明书；审计师证明书 KGkzE  
auditor's report 核数师报告；审计师报告 'bkecC  
Aussie bond 澳元债券 {SW104nb&#  
austerity budget 紧缩预算 Lm9y!>1"O  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0X-u'=Bs  
Australia All Ordinaries Index 澳洲所有普通股票指数 er^z:1'  
Australian Dollar [AUD] 澳元 X",fp  
Australian Options Market 澳大利亚期权市场 %WCA?W0:4  
Australian Securities Commission 澳洲证券事务监察委员会 tuK"}HepB  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =R!=uml(  
Australian Stock Exchange 澳大利亚证券交易所 +M (\R?@gr  
Austrian Schilling [ATS] 奥地利先令 Fm{Ri=X<:  
authentication 认证；鉴证 52tIe|KwL  
authority to purchase 委托购买证；委购书 R
3Eh47  
authorization 认可；核准；授权；授权书 =V_}z3b  
authorization by direction 指示授权 $# @G!  
authorization by instruction 指令授权 }+QgRGQ  
authorization by warrant 令状授权 /]T#@>('  
authorization of unit trust 单位信托的认可 Xcicqywe?  
authorized agent 指定代理人 =+97VO(w]G  
authorized capital 法定资本 #18H Z4N  
authorized clerk 出市员 m1VyYG
 
authorized dealer 认可交易商 `,aPK/  
authorized financial institution 认可财务机构 PX[taDN  
authorized fund 认可基金 c}Y(Myd  
authorized fund house 获授权的基金公司；认可基金公司 UMo=bs  
authorized institution 认可机构 &6PZX0M  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 18Vtk"j  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >c\'4M8C
z  
authorized insurer 获授权保险人；获认可承保人 ;Mc\>i/  
authorized investment 特准投资项目 4kNf4l9Y  
authorized person 获授权人 BkJV{>?_
+  
authorized representative 获授权代表 w]UYD;f  
authorized share capital 法定股本 3ZU`}  
automated quotation system 自动报价系统 \S}&QV  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C!B2.:ja  
自动交易系统〔香港期货交易所有限公司〕 b'O>&V`  
automatic adjustment mechanism 自动调整机制 f$iv+7<B^  
automatic adjustment system 自动调整系统 /lm;.7_J+  
Automatic Clearing House 自动票据交换所 4/S4bk*8  
automatic exchange rates accumulation system 自动化汇率累集系统 ,`G8U/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 
VCcLS3  
automatic teller machine [ATM] 自动柜员机 i15uHl  
autopay 自动转帐 7NMQUN7k'  
available assets 可用资产 - P1OD)B  
available fiscal reserve 现存财政储备 8Cs)_bj#!  
available profit 可用利润 q0.+F4  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^P~%^?(  
average 平均；平均数；海损 U'UV=:/-  
average basic salary 平均基本薪金 @
YMef`T:  
average consumer expenditure 平均消费开支；一般消费开支 G
7pj.rQ  
average cost 平均成本 8}\VlH]
 
average cost of land production 增辟土地平均成本 .Frc:Y{  
average daily turnover 平均每日成交额 R?Ki~'k=  
average daily wage rate 平均每日工资率 B+iVK(j'[v  
average expenditure pattern 平均开支模式  1SP)`Q  
average growth rate 平均增长率 MJV)| 2C  
average net fixed assets 固定资产平均净值 Iujly f  
average of relatives 相对价格平均数 ?a7PxD.  
average price 平均价格 c\-5vw||b  
average propensity to consume 平均消费倾向；一般消费倾向 syA
*!Up  
average propensity to save 平均储蓄倾向；一般储蓄倾向 CVo@zr$  
average rate 平均率 K\nN2y  
average revenue 平均收入；平均收益 d47b&.v8e  
average stock 平均库存；平均存货 5.]+K<:h"A  
average yearly rent 平均年租 v
J7I [Z  
avoidance of double taxation 避免双重课税 LgjL+w19  
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 D*o_IrG_(  
CuR\JKdRo  
给你加分了