一些有用的会计术语(也不知道发的地方对不对)A

A: 6)uPM"cO  
A share Ａ股；甲类股份 Q+u#?['  
abatement of tax 减税；减扣免税额 pr[B$X.V  
ABN AMRO Bank N.V. 荷兰银行 tpNtoqg_$  
above-the-line expenditure 线上项目支出；经常预算支出 &.+n L  
above-the-line receipt 线上项目收入；经常预算收入 s{1Deek=  
ABSA Asia Limited 南非联合亚洲有限公司 `PQ?8z|  
absolute change 绝对数值变更 DJD]aI  
absolute expenditure 实际开支 V#-qKV  
absolute guideline figure 绝对准则数字 9QX
~aX  
absolute interest 绝对权益 P*0nT  
absolute order of discharge 绝对破产解除令 z'\}/k+  
absolute profit margin 绝对利润幅度 pjKl)q  
absolute value 实值；绝对值 -A-hxK*^  
absolutely vested interest 绝对既得权益 $$bTd3N+  
absorbed cost 已吸收成本；已分摊成本 E1{
:z"  
absorption 吸收；分摊；合并 9A*?E  
absorption rate 吸收率；摊配率；分摊率 YP$*;l  
ACB Finance Limited 亚洲商业财务有限公司 f'zU^/$rf  
acceptable form of reciprocity 合理的互惠条件 xtIehr0{$I  
acceptable rate 适当利率；适当汇率 8XH|T^5  
acceptance agreement 承兑协议 8f{}ce'E*  
acceptance for honour 参加承兑 tz0Ttu=xH  
acceptor 承兑人；接受人；受票人 n ]6 0  
acceptor for honour 参加承兑人 wEHAkc
)Q  
accident insurance 意外保险 w ~L\Ebg  
Accident Insurance Association of Hong Kong 香港意外保险公会 JK:mQ_  
accident insurance scheme 意外保险计划 "z#?OV5  
accident year basis 意外年度基准 o {XwLi  
accommodation 通融；贷款 Y#SmZ*zok  
accommodation bill 通融票据；空头票据 >Xh(`^}SQ*  
accommodation party 汇票代发人 )-6s7  
account balance 帐户余额；帐户结余 '4^V4i  
account book 帐簿 _;J9q}X  
account collected in advance 预收款项 a7v[l04  
account current book 往来帐簿 ]\D6;E8P-~  
account of after-acquired property 事后取得的财产报告 QS=$#Gp  
account of defaulter 拖欠帐目 @aiLGwh  
account payable 应付帐款 rs 1*H  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [K)1!KK,L  
account receivable 应收帐款 R26tQbwE  
account receivable report 应收帐款报表 "$V8y  
account statement 结单；帐单；会计财务报表 !6tC[W`  
account title 帐户名称；会计科目 WRcFE<  
accountant's report 会计师报告 Z1V'NJI+  
Accountant's Report Rules 会计师报告规则
{Y*]Qc  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b~haP.Cl:  
Accounting Arrangements 《会计安排》 q5\LdI2  
accounting basis 会计基础 A_(+r  
accounting by Official Receiver 破产管理署署长呈交的帐目 5#9Wd9LP  
Accounting Circular 《会计通告》 &zh+:TRm  
accounting class 会计类别 Tm:#"h\F  
accounting date 记帐日期；会计结算日期 (E1>}  
accounting for money 款项核算 Q@ )rw0$  
Accounting Officer 会计主任 `Z7ITvF>  
accounting period 会计报告期；会计期 SAll9W4  
accounting policy 会计政策；会计方针 6U>jU[/  
accounting practice 会计惯例 WtdkA Sj  
accounting principle 会计准则 18/
@:u{  
accounting record 会计记录 zIQc#F6\5  
accounting report 会计报告 6:EH5IO  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^9*|_\3N  
Accounting Society of China 中国会计学会 ;&^"q{m  
accounting statement 会计报表 }AsF\W+5  
accounting system 会计制度；会计系统 ^qus `6  
accounting transaction 会计事项；帐务交易 ?n9$,-^v  
accounting treatment 会计处理 9hs{uxwuEE  
accounting year 会计年度 etK,zEd  
accretion 增值；添加 x"wM_hl5L  
accrual 应计项目；应累算数目 4TQISu)  
accrual basis 应计制；权责发生制 zHs  
accrual basis accounting 应计制会计；权责发生制会计 9c;lTl^4;  
accrue 应累算；应计 rDx],O _  
accrued benefit 应累算利益 wCTR-pL^  
accrued charges 应计费用 iBiA0 W  
accrued cumulative preference share dividend 应累算的累积优先股股息 5B.??;xtaV  
accrued expenses 应累算费用 W7[S7kd  
accrued interest payable 应付利息；应计未付利息 7fzyD  
accrued interest receivable 应收利息；应计未收利息 oJ@PJvmR&a  
accrued right 累算权益 5 EuJ  
accruing profit 应累算的利润 8Y0<lfG  
accumulated fiscal reserve 累积财政储备 IV)W|/.  
accumulated profit 累积利润；滚存溢利 WmVw>.]@~  
accumulated reserve 累积储备 MqBATW.pmJ  
accumulation of surplus income 累积收益盈余 0l1]QD+Gc5  
acquired assets 既得资产 WZ6{(`;#m  
acquisition 收购；购置；取得
x5 ~E'~_  
acquisition cost 购置成本 MJ"Mn^:/  
acquisition expenses 购置费用 WfbN
ar[  
acquisition of 100% interest 收购全部股权 UlN|Oy,  
acquisition of control 取得控制权 v|RaB  
acquisition of fixed assets 购置固定资产 6dy4
{i  
acquisition of shell “买壳” VaIP  
acquisition price 收购价 .x$T al  
act of God 天灾 /~rO2]rZ@  
acting partner 执事合伙人 [pWDhY  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *4^]?Y\*  
active partner 积极参与的合伙人 [<fLPa  
active trading 交投活跃 8'xnhV  
actual circulation 实际流通 ,0~ {nQj]  
actual cost 实际成本 dVt@D&  
actual expenditure 实际开支；实际支出 =XBXSW8)DJ  
actual income 实际入息；实际收入；实际收益 %y7wF'_Y  
actual market 现货市场 R"t$N@ZFb  
actual price 现货价；实际价格 2P=~3g*  
actual profit 实际利润 Qn3
+bF4  
actual quotation 实盘；实际价位；实际报价 FC(cXPX}  
actual year basis 按实际年度计算 (@o />T  
actuals 实货 \fR:+rbQ&|  
actuarial investigation 精算调查 c_qy)N
  
actuarial principle 精算原则 h16Nr x  
actuarial report 精算师报告 nN\XVGP,t  
Actuarial Society of Hong Kong 香港精算学会 Jc?ssm\%  
actuarial valuation 精算师估值 nW%=k!''  
actuary 精算师 p33GKg0i+(  
ad referendum agreement 暂定协议；有待覆核的协定 h>%JG'DV  
ad valorem duty 从价税；按值征税 # %y{mn  
ad valorem duty system 从价税制 2b,TkG8K  
ad valorem fee 从价费 @Be:+01z  
ad valorem tariff 从价关税 >`|uc  
additional allowance 额外免税额 -*l[:5m  
additional amount for unexpired risk 未过期风险的额外款额 E=*Q\3G~  
additional assessable profit 补加应评税利润 <
~X6D?  
additional assessment 补加评税 1sLfjH hv  
additional commitment 额外承担 ?N*@o.  
additional commitment vote 额外承担拨款 S|4/C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;Hr@0f  
additional dependent parent allowance 供养父母额外免税额 OjEA;;qq  
additional provision 额外拨款 @VS5Mg8  
additional stamp duty 附加印花税 uBkny;  
additional tax 补加税罚款；补加税款 7=*k@9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 K$GX
XE`  
adjudged bankrupt 被裁定破产 c]R![sa  
adjudicated bankrupt 裁定破产人 3&Rqz9W  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $K fk
=@  
adjudication of bankruptcy 裁定破产；宣告破产 6i9I 4*'  
adjudication of insolvency 裁定无力偿还债务 [ =2In;
 
adjusted actual 经调整的实数；调整后的实数 WA5kX SdIb  
adjusted current assets 经调整的流动资产；调整后的流动资产 =F[,-B~  
adjusted figure 经调整的数字；调整后的数额 =~m"TQv  
adjusted liabilities 经调整的负债；调整后的负债 BD#;3?|  
adjusted loss 经调整的亏损；调整后的亏损 d$~b`  
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 OBSJbDqT  
adjusted profit 经调整的利润；调整后的利润 6yM dl~
.  
adjusted surplus 经调整的盈余额；调整后的盈余额 EoCwS  
adjusted value 经调整的价值；调整后的价值 .T-p]9*p  
adjustment 调整；修订；理算〔保险〕 B:.;:AEbT  
adjustment centre 调剂中心 OSIp  
adjustment lag 调整过程的时间差距；调整时差
BVp.A]  
adjustment mechanism 调整机制 K3D $ hb  
adjustment of loss 亏损调整 k ,(:[3J  
adjustment process 调整过程；调整程序 .WE0T|qDX  
adjustment range 调整幅度 +[[gU;U"v  
administered exchange rate 受管制汇率 (UXB#I~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (Fd4Gw<sq  
administration expenses 行政费用 io3'h:+9s  
administration fee 手续费；行政费 K(<P" g(  
administration in bankruptcy 破产管理 }rZ=j6Z  
administration order 遗产管理令 p<19 Jw<  
administrator 管理人；遗产管理人 JCfToFB  
administrator of the estate 遗产管理人 dS=,. }  
admission of debt 债项承认书 |c/rHEZ  
admission of proof 接纳债权证明  m:Abq`C  
advance 放贷款项；垫付款项；预支款项；预付款项 =ApT#*D)o  
advance account 暂支帐目；预付款帐户 *60)Vo.=  
advance compensation 预付补偿金 U.(_n  
advance from shareholder 股东垫款 h8Si,W3o  
advance pending reimbursement 预支以待日后付还 lM,:c.R  
advanced economy 先进经济体系 [1CxMk~"[  
advancement 预付；预付财产 e90z(EF?0  
advances warrant 垫款令 our5k
 
advancing 贷出 3R.cj  
adverse balance 逆差 fBOG#-a}  
adverse exchange 逆汇 ,[#f}|s_  
advertisement addressed to shareholders 在报章刊登的致股东通告 s%|J(0  
advice for collection 托收通知书 `BD`pa7.%  
advice of drawing 提款通知书；汇票通知书 gMn)<u>  
advice of payment 付款通知 jQ}|]pj+  
Advisory Committee [Securities and Futures Commission] >WX'oP(<  
谘询委员会〔证券及期货事务监察委员会〕 mIodD)?{  
Advisory Committee on Diversification 经济多元化谘询委员会 ~vFo 0k(  
affidavit 誓章；遗产申报誓章 tH(#nx8  
affidavit of no receipt 述明无收款的誓章 b] V=wZ o  
affiliate 联号；联营公司；附属公司 gXMkI$ab  
affiliated company 附属公司；联号；联营公司 B=`!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?K 0V#aq  
affordability 负担能力 p\\q[6  
African Development Bank [AfDB] 非洲开发银行 2
fB@zF  
after-acquired property 事后取得的财产 S
5TT  
after-hours dealing 市后交易 e?WR={  
after-tax profit 税后盈利；税后利润；税后溢利 /]&1XT?  
agency agreement 代理协议 (p!AX
<=z  
agency expenses 代理机构的开支 -<=<T@,  
agency fee 代理费 tm?  
Agency Law 《代理法》 5{TF6  
agent 代理人；承销人 Y;>'~V#R  
agent of company 公司代理人 -NeF6  
agent's fee 代理人费；经纪费 E!M+37/  
aggregate 总计；总数；总体数字 EMbsKG  
aggregate amount 总款额；总额 yl%F<5  
aggregate assets and liabilities 总体资产与负债 +i =78  
aggregate at constant price 按固定价格计算的总体数字 hd-ds~ve  
aggregate demand 总需求 pE N`&'4  
aggregate gross position 总持仓量 H#E0S>Jw|  
aggregate limit 总限额 Qafg/JU  
aggregate of salaries tax 合计薪俸税 b87o6"j  
aggregate performance 总体表现；总体业绩 w"|c;E1;_  
aggregate supply 总体供应 >0oc=9H8  
aggregate surplus 总盈余 [^f`D%8o  
aggregate total 整体总额 f *vziC<m  
aggregate value 总值；合计价值 LBB[aF,Lr  
aggregated basis 合计基准 bT}
WJ2}  
aggregated net chargeable income 合计应课税入息实额 `( Gk_VAa  
aggregation 合并计算；合计；总和 yK^k*)2N  
aggregation of incomes of husband and wife 夫妇入息合并计算 z16++LKmM  
aggregation of property 财产的总和 K<tg+(3  
agio 差价；贴水 [&:oS35O  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 /o2eKx  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment B?'ti{p A9  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Z#04 ]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9HP--Z=  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 H@:@zD!G[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ]\U'_G2]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \Wk$>?+#@  
agreement for a settlement 授产协议 JV>OmUAk  
agreement for assignment 转让协议 Wwz{98,K  
agreement for sale 售卖协议；买卖协议 (x@"Dp=MZW  
agreement for sale and purchase 买卖协议 =[&Jxy>Y  
agreement for the payment of interest 支付利息协议 </QSMs  
agreement for the repayment of money 还款协议 Fz% n!d  
agreement of reinsurance 再保险协议 XEI]T~  
Agricultural Bank of China 中国农业银行 ( 9l|^w["  
air passenger departure tax 飞机乘客离境税 nDvWOt  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 q8J/tw?%v  
airport tax 机场税 %O${EN  
alcohol duty 酒精税 M*N8p]3Cq  
alienation 让与；让渡；转让 $B2@mC([S  
alimony 生活费；赡养费 RZZB?vx  
All Ordinaries Index [AOI] 所有普通股指数 hGeRM4zVZZ  
all risks 全险；综合险 eu=2a>  
All Sales Record for Stock Market 《股票市场成交报告》 K2QD&!4/T2  
Allied Capital Resources Limited 新联财务有限公司 53QP~[F8R]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :`K;0`C+  
allocation letter 拨款信件 DH%X+r  
allocation of fund 分配款项；预留款项 vKe
K]  
allocation of profit 利润分配；溢利分配 ?kSs7e>  
allocation warrant 拨款令 /<@tbZJ*8  
allotment 分配；配股 !IS,[  
allotment notice 股份配售通知；配股通知 c LJCLKJ  
allotment of shares 股份分配 *))
|ZE6jI  
allowable 可获宽免；免税的 809-p_)B  
allowable business loss 可扣除的营业亏损 I(.XK ucU  
allowable expenses 可扣税的支出 >Vvc55z  
allowance 免税额；津贴；备抵；准备金 :vjbuqN]  
allowance for debts 债项的免税额 {~S
R>I3sv  
allowance for depreciation by wear and tear 耗损折旧免税额 oaHBz_pg  
allowance for funeral expenses 殡殓费的免税额 ~EBZlTN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *K;~V  
allowance for repairs and outgoings 修葺及支出方面的免税额 /%)J+K)  
allowance to debtor 给债务人的津贴 yWuq/J:  
alteration of capital 资本更改 s5.2gu|"%  
alternate trustee 候补受托人
v:chr$>j5  
amalgamation 合并 \0$?r4A  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 waC%o%fD  
ambit of charges 征税范围；收费范围 [,dsVd  
amended valuation 经修订的估值 ?2M15Q  
American Commodities Exchange 美国商品交易所 7"NUof?i  
American Express Bank Limited 美国运通银行 4ZIXG,@mZJ  
American Stock Exchange 美国证券交易所 ll#PCgIm  
amortization 摊销 ]O[f#lG  
amount due from banks 存放银行同业的款项 D"MNlm  
amount due from banks abroad 存放海外银行同业的款项 8P .! q  
amount due from holding companies 控股公司欠款 Oj:`r*z43  
amount due from local banks 存放本港银行同业的款项 `{/tx!  
amount due to banks 银行同业的存款 >g?,BK@  
amount due to banks abroad 海外银行同业的存款 u1uY*p  
amount due to holding companies 控股公司存款 P|\,kw>l  
amount due to local banks 本港银行同业的存款 Y4_i=}\*vf  
amount due to outport banks 外埠银行同业的存款 5XhV+t g.  
amount for note issue 发行纸币的款额 V
bN]z:  
amount of bond 担保契据的款额 p"T4;QBxQ  
amount of consideration 代价款额 G*QQpSp  
amount of contribution 供款数额 gC 4w&yL  
amount of indebtedness 负债款额 "Xm'(c(  
amount of principal of the loan 贷款本金额 V{n
pK(  
amount of rates chargeable 应征差饷数额 9u9#&xx  
amount of share capital 股本额 M1^pW63  
amount of sums assured 承保款额 f /jN$p  
amount of variation 变动幅度 ]?kf;A@  
amount of vote 拨款数额 W46sKD;\^W  
amount payable 应付款额 d; M&X!Y  
amount receivable 应收款额 /ZczfM\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *"#>Ov>  
analysis 分析 M! s&<Bi  
ancillary risk 附属风险 =$m|M m[a  
annual account 周年帐目；周年帐目报表；年度决算；年结 I=1tf;Bsi  
annual accounting date 年结日期 AOTI&v  
annual allowance 每年免税额；年积金；年度津贴；年津 O:#to  
annual balance 年度余额 m,pDjf  
annual disposable income 每年可动用收入 $o
NkE  
annual estimates 周年预算 h\1_$ac  
annual fee 年费 dLAElTg  
annual general meeting 周年大会 { "/@,!9rJ  
annual growth rate 年增率；每年增长率 ;{>z\6N  
annual long-term supplement 长期个案每年补助金 gAE}3//  
annual pensionable emolument 可供计算退休金的年薪 P"- ,^?6  
annual report 年报 X\h]N  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p5*i d5
 
annual return 周年报表；周年申报表；每年报税表格 39OZZaWL  
Annual Return Rules 《周年报表规则》 Bp}<H<@  
annual review of consumer prices 每年消费物价回顾
"8-]6p3u  
annual roll-forward basis 逐年延展方式 r6^DD$X  
annual salary 年薪 0c]Lm?&  
annual statement 年度报表；年度决算表 6gp3n;D  
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 c<e$6:|xM  
annuitant 年金受益人 bNqjjg  
annuity 年金 @A)gsDt9A  
annuity contract 年金合约 oV*3
Mec  
annuity on human life 人寿年金 % $ 5hC9  
antecedent debt 先前的债项 j"c"sF\q  
ante-dated cheque 倒填日期支票 r+) A)a,  
anticipated expenditure 预期开支 13B[mp4  
anticipated net profit 预期纯利 iKDGYM  
anticipated revenue 预期收入 Q i
?   
anti-inflation measure 反通货膨胀措施 %N!Y}$y  
anti-inflationary stance 反通货膨胀立场 iJq}tIk#2'  
apparent deficit 表面赤字 #fa~^]EM]  
apparent financial solvency 表面偿债能力 vHao y  
apparent partner 表面合伙人 50CU|  
application for personal assessment 个人入息课税申请书 Chjth"  
application of fund 资金应用 ;X\!*Loe  
application to release as liquidator and to destruct the books of accounts and documents 9m<>G3Jr  
申请免除清盘人职务及毁灭帐簿与文件 +
('jqbV  
appointed actuary 委任精算师 cP(/+ /9  
appointed auditor 委任核数师；委任审计师 ^oA^z
1>3  
appointed trustee 委任的受托人 $ZE OE8.\  
appointer 委任人 +lE 9*Gs_$  
apportioned pro rata 按比例分摊 Ua(!:5q?  
apportionment 分配；分摊 \5J/?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wWwY.}j  
apportionment formula 分摊方程式 KaOS!e'  
apportionment of estate duty 遗产税的分摊 HmQuRW  
appraisal 估价；评估 Y,?rykRj  
appreciable growth 可观增长 -[ F<u  
appreciable impact 显着影响 N>VA`+aFR  
appreciable increase 可观增长 n-p|7N  
appreciation 增值；升值 Cgt{5  
appreciation against other currencies 相对其他货币升值 Dtelr=/s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Nk]r2^.z[  
appreciation tax 增值税 [t,7H  
appropriation 拨款；拨用；拨付 z
X(p\NU  
appropriation account 拨款帐目 qdzc"-gH`  
Appropriation Bill 拨款法案 _t3n<  
appropriation-in-aid system 补助拨款办法 BLfoU_Z  
approved assets 核准资产 5&6S["lt  
approved basket stock 认可一篮子证券 eja_+`cJ  
approved budget 核准预算 voCQ_~*)9  
approved charitable donation 认可慈善捐款 DN!:Rm uc  
approved charitable institution 认可慈善机构 oc>,5 x  
approved currency 核准货币；认可货币 )x#^fN~ 7`  
approved estimates 核准预算 \Z<' u;
 
approved estimates of expenditure 核准开支预算 J,k9?nkY /  
approved overseas insurer 核准海外保险人 5^[V%4y>  
approved overseas trust company 核准海外信托公司 WG<D+P
 
approved pooled investment fund 核准汇集投资基金 y1f&+y9e  
approved provident fund scheme 认可公积金计划 p.&FK'&[0  
approved provision 核准拨款 wn5CaP(]8  
approved redeemable share 核准可赎回股份 k_$w+Q  
approved regional stock 认可地区性证券 4mUQVzV  
approved retirement scheme 认可退休金计划
{B uh5U,  
approved subordinated loan 核准附属贷款 03[(dRK>=  
arbitrage 套戥；套汇；套利 #O qfyY!  
arbitrageur 套戥者；套汇者 < JA5.6<=  
arbitrary amount 临时款项 Id|38   
arrangement 措施；安排；协定 1+v)#Wj  
arrears 欠款 7>v1w:cC]  
arrears of pay 欠付薪酬 -bduB@#2d  
arrears of revenue 逾期未收税款；逾期未收的帐项 W|; .G9  
articles of association 组织章程；组织细则；组织章程细则 vY:A7yGW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $D\SueZ  
ascertainment of profit 确定利润 G5?Dt-;I  
"Asia Clear" “亚洲结算系统” o|(-0mWBQA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 C%0|o/Wi  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <e)3 j6F!  
Asian Development Fund [ADF] 亚洲发展基金 5q}680s9+  
Asian dollar bond 亚洲美元债券 [@_}BZk  
Asian dollar market 亚洲美元市场 Whod_Uk  
Asian dollar rate 亚洲美元利率 %jim] ]<S[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -#|J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %Gv8]Yb  
asked price 沽盘；喊价；索价；卖方报价 O\=3{  
assessable income 应评税入息 5L%A5C&|  
assessable loss 应评税亏损 rhsSV3iM  
assessable profit 应评税利润 Z@=#ry  
assessable value 应评税值 CFkM}`v0  
assessed profit 估定利润 *dL!)+:d  
assessed value 经评估价值 d7qHUx'=z  
assessment 评税；评定；估价；评税单 N)WAzH  
assessment number 评税编号；估价编号 xm6cn\
e  
assessment of additional tax 补加税评税 8$BZbj%?hx  
assessment of performance 业绩评估；实绩评价 &AG,]#  
Assessor 评税主任 f^Lw3|rq4  
asset price bubbles 资产价格泡沫 ?n8gB7(FA  
asset-backed securities 具资产保证的证券 ]]J2#mN:n  
assets accretion 资产增值 oyiEOC  
assets and liabilities 资产与负债 swntz  
assets betterment statement 资产递增表；资产改进表 ~8o's`  
assets lending 实物放款；有抵押贷款 {Ug?k<h7|  
assets of the company passing on the death 死者去世时转移的公司资产
Nl"< $/  
assets pledged as security for liabilities 用作负债抵押的资产 F\yx
XOI  
assets portfolio 资产投资组合 @YHB>rNf(7  
assets price 资产价格 !Y8us"  
assets quality 资产质素 d;daYjOm  
assets realization 资产变现 T&  
assets refinancing arrangement 资产再集资安排 51u8.%{4  
assets securitization 资产证券化 !U/iY%NE  
assets situated outside Hong Kong 在香港以外地方的资产 .;8T*  
assets stripping 削减资产；拆卖资产 9#IKb:9k  
assets value 资产值 al.~[T-O+  
assignee 承让人 w(zlHj  
assignment 转让；转让书；转让契 S~.:B2=5K  
assignment of interest 权益转让 nb9qVuAGU  
assignment of letters patent and trade mark 专利证书及商标转让 xv4_q-r[  
assignment of property 物业转让；物业转让书 lU`]yL  
assignment right 转让权  K!VIY|U  
assignor 转让人 _=Ed>2M)no  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 yZE"t[q#O  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Z_.Eale^  
associate member 附属会员 gBA UrY%]  
associated body corporate 相联法人团体 6hv4D`d;o  
associated company 相联公司；联属公司 W2e~!:w  
associated corporation 相联法团 u[$ \ az7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +1zCb=;!{  
公认会计师公会〔英国〕 !~u;CMR  
Association of Futures Exchange Brokers 香港期货经纪协会 NpG5$?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ],YIEOx6  
association of underwriters 承保人组织 gNY}`'~hr  
assumption of control 接管 P,^`|\#7  
assurance 担保；保险；转易；转易书 E"ijNs  
assurance of interest 权益的转易 na,j  
at 19XX price 按一九ＸＸ年价格计算 2>Bx/QF@<  
at a discount 按赔价计算；按贴水价格计算；打折扣 K4b# y~@  
at a premium 按溢价计算；按升水价格计算 Dm?>U1{   
at call 通知付款；按通知 y w)q3zC  
at constant market price 按固定市价计算 &=oW=g2  
at constant price 按固定价格计算 D<B/oSy  
at cost 按成本计算 /B73|KB+  
at current market price 按当时市价计算；按现时市价计算 03Pa; n  
at current price 按当时价格计算；按现时价格计算 g.ty#Z=:  
at factor cost 按要素成本计算；按生产要素成本计算 R}'kF63u*  
at money-of-the-day price 按付款当日价格计算 6Lk<VpAa  
at or better 按指定或较佳价位〔买卖指令〕 [XK Ke  
at par 按面值计算；平价 TR/'L!EE  
at sight 见票即付 |!NKKvf  
at the close 按收市盘 L s6P<"V  
at the opening 按开市盘 k7yQEU  
attestation 见证；见证条款 1bs8fUPB3  
at-the-money option 平价期权 B:Ec(USe  
attorney 受权人；受托代表人 >bWx!M]
 
attornment 新拥有人承认书 ~0aWjMc(>  
attributable profit 可归属利润 _-$O6eZ  
attributable share value 可归属股份价值 eY^;L_7}p  
Auckland Stock Exchange 奥克兰证券交易所 pCS2sq8RC  
auction 拍卖 6m"_=.k%  
auctioneer 拍卖商 %T4htZa  
audit 审计；核数 b1Bu5%bt,:  
Audit Commission 审计署 KLK '_)|CT  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] m_{OCHS+  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 P{v>o,a.  
audit review 帐目审查 =LEKFXqM  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !g{9]"Z1T  
audited account 审计帐目；经审计的帐目 f|G,pDLx  
audited annual account 经审计的周年帐目 @|! 9~F  
audited balance sheet 经审计的资产负债表 FjYih>  
auditor 核数师；核数主任；审计师 %y;E1pva  
auditor's certificate 核数师证明书；审计师证明书 (jv!q@@2C.  
auditor's report 核数师报告；审计师报告 '~Uo+<v$w  
Aussie bond 澳元债券 3
)ac   
austerity budget 紧缩预算 N% /if  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *vqlY[2Ax  
Australia All Ordinaries Index 澳洲所有普通股票指数 `oQ)qa_  
Australian Dollar [AUD] 澳元 V~ph1Boz2  
Australian Options Market 澳大利亚期权市场 }GX[N\$N  
Australian Securities Commission 澳洲证券事务监察委员会 SA@MJ>Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \lwYDPY:  
Australian Stock Exchange 澳大利亚证券交易所 x-O9|%aRJ  
Austrian Schilling [ATS] 奥地利先令 :a3 +f5  
authentication 认证；鉴证 `\LhEnIwu  
authority to purchase 委托购买证；委购书 ov>Rvy  
authorization 认可；核准；授权；授权书 wN1%;~?7  
authorization by direction 指示授权 
gRA}sF  
authorization by instruction 指令授权 VU
6nu4  
authorization by warrant 令状授权 ^c",!Lp}{  
authorization of unit trust 单位信托的认可 [!9dA.tF  
authorized agent 指定代理人 Qwl=/<p1  
authorized capital 法定资本 <8Y;9N|94!  
authorized clerk 出市员 3NRxf8  
authorized dealer 认可交易商 mNS7/I\  
authorized financial institution 认可财务机构 o;bK 7D  
authorized fund 认可基金 3~IT
vH,`s  
authorized fund house 获授权的基金公司；认可基金公司 ]4f;%pE  
authorized institution 认可机构 %HOMX{~}#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 k{_ Op/k}V  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ue8Cpn^M  
authorized insurer 获授权保险人；获认可承保人 z*?-*6W  
authorized investment 特准投资项目 z<2!|  
authorized person 获授权人 t}r`~AEa!  
authorized representative 获授权代表 &
E|2-
)  
authorized share capital 法定股本 H>Wi(L7  
automated quotation system 自动报价系统 #Ezq}F8Y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] F^& Rg  
自动交易系统〔香港期货交易所有限公司〕 <X9 T}g  
automatic adjustment mechanism 自动调整机制 {.c(Sw}Eo  
automatic adjustment system 自动调整系统 |^&n\vXv  
Automatic Clearing House 自动票据交换所 QH%Zbt2qS  
automatic exchange rates accumulation system 自动化汇率累集系统 Sj?u^L8es}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >'IFr9&3  
automatic teller machine [ATM] 自动柜员机 Us4J[MW<  
autopay 自动转帐 34S|[PXd  
available assets 可用资产 7-a[W  
available fiscal reserve 现存财政储备 ($a ?zJr  
available profit 可用利润 zs#s"e:jeR  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gD&/k  
average 平均；平均数；海损 ,M@
LtA3g  
average basic salary 平均基本薪金 ~&-8lD];LM  
average consumer expenditure 平均消费开支；一般消费开支 fh~"A`d  
average cost 平均成本 R Fgy  
average cost of land production 增辟土地平均成本 q;co53.+P)  
average daily turnover 平均每日成交额 ];BGJ5^j  
average daily wage rate 平均每日工资率 01v7_*'R  
average expenditure pattern 平均开支模式 >s#[dr\ww  
average growth rate 平均增长率 eeIaH >  
average net fixed assets 固定资产平均净值 27mGX\T  
average of relatives 相对价格平均数 !O=
?n<Ex"  
average price 平均价格 x:'M\c7  
average propensity to consume 平均消费倾向；一般消费倾向 /7WN,a  
average propensity to save 平均储蓄倾向；一般储蓄倾向 W_k;jy_{9  
average rate 平均率 4.]xK2sW  
average revenue 平均收入；平均收益 !]c]:ed\C  
average stock 平均库存；平均存货 *Z0Y:"  
average yearly rent 平均年租 6{h+(|.(  
avoidance of double taxation 避免双重课税 &0B<iO<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 $@m)8T  
2+KOUd&jS  
给你加分了