一些有用的会计术语(也不知道发的地方对不对)A

A: (+lCh7.  
A share Ａ股；甲类股份 W_%@nm\y  
abatement of tax 减税；减扣免税额 3;Ztm$8  
ABN AMRO Bank N.V. 荷兰银行 &x>8 %Q s  
above-the-line expenditure 线上项目支出；经常预算支出 &2\^S+4  
above-the-line receipt 线上项目收入；经常预算收入 LL"c 9jb4z  
ABSA Asia Limited 南非联合亚洲有限公司 j8#xNA  
absolute change 绝对数值变更 i^2-PKPg{  
absolute expenditure 实际开支 \PJpy^i  
absolute guideline figure 绝对准则数字 `#x}-A$  
absolute interest 绝对权益 ?&rt)/DV,  
absolute order of discharge 绝对破产解除令 M'-Z"  
absolute profit margin 绝对利润幅度 V4>qR{5  
absolute value 实值；绝对值 )o%sN'U,1  
absolutely vested interest 绝对既得权益 Lk>o`<*  
absorbed cost 已吸收成本；已分摊成本 ~"8D]  
absorption 吸收；分摊；合并 |';oIYs|$  
absorption rate 吸收率；摊配率；分摊率 (dgBI}Za  
ACB Finance Limited 亚洲商业财务有限公司 2=V~n)'a  
acceptable form of reciprocity 合理的互惠条件 %.[jz,;)  
acceptable rate 适当利率；适当汇率 `<x((@#  
acceptance agreement 承兑协议 ~us1Df0bp  
acceptance for honour 参加承兑 ' zz^!@  
acceptor 承兑人；接受人；受票人 %Z]c[V.  
acceptor for honour 参加承兑人 B
t[Wh@  
accident insurance 意外保险 lJIcU RI4  
Accident Insurance Association of Hong Kong 香港意外保险公会 !Pf6UNN'  
accident insurance scheme 意外保险计划 P
'Diie  
accident year basis 意外年度基准 8k|&&3_[?  
accommodation 通融；贷款 [,86||^  
accommodation bill 通融票据；空头票据 dDxb}dx8  
accommodation party 汇票代发人 i4s_:
%+  
account balance 帐户余额；帐户结余 H2 Gj(Nc-  
account book 帐簿 +u\kTn  
account collected in advance 预收款项 8LH\a.>  
account current book 往来帐簿 lNs;-`I~  
account of after-acquired property 事后取得的财产报告 fs,]%g^  
account of defaulter 拖欠帐目 jhF&   
account payable 应付帐款 X5w_ }Nhe  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 PPMAj@B}V  
account receivable 应收帐款 Wkj0z]]?  
account receivable report 应收帐款报表 &8xwR   
account statement 结单；帐单；会计财务报表 3<R8_p  
account title 帐户名称；会计科目 lGZf_X)gA^  
accountant's report 会计师报告 XSoHh-  
Accountant's Report Rules 会计师报告规则 4Mck/i2  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Iy8fN"I9D  
Accounting Arrangements 《会计安排》 N.D7  
accounting basis 会计基础 ^<OcbOn;O  
accounting by Official Receiver 破产管理署署长呈交的帐目 lV M)'m  
Accounting Circular 《会计通告》 ONU,R\jMb-  
accounting class 会计类别 7A
dg;  
accounting date 记帐日期；会计结算日期 U6x$R O!  
accounting for money 款项核算 o>i@2_r\&H  
Accounting Officer 会计主任 Lh;U2pA  
accounting period 会计报告期；会计期 \h48]ZjC`  
accounting policy 会计政策；会计方针 zz**HwRt  
accounting practice 会计惯例 ;]\>jC  
accounting principle 会计准则 $/#F9>eZ  
accounting record 会计记录 2m{d>  
accounting report 会计报告 UVlh7wjg  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %yPjPUHy  
Accounting Society of China 中国会计学会 k;V (rf`  
accounting statement 会计报表 G<:gNWXd\  
accounting system 会计制度；会计系统 `)WC|=w2  
accounting transaction 会计事项；帐务交易 M7gb3gw6  
accounting treatment 会计处理 *F;W 1TF  
accounting year 会计年度 [M/0Qx[,  
accretion 增值；添加 f(UB$^4  
accrual 应计项目；应累算数目 ^{{0ajI9C  
accrual basis 应计制；权责发生制 57(5+Zme  
accrual basis accounting 应计制会计；权责发生制会计 =lZtI6tZ  
accrue 应累算；应计 ,Z$
!:U  
accrued benefit 应累算利益 Y5z5LG4  
accrued charges 应计费用 Rv)*Wo!L  
accrued cumulative preference share dividend 应累算的累积优先股股息 nI7v:h4  
accrued expenses 应累算费用 A~M.v0  
accrued interest payable 应付利息；应计未付利息 ,,=VF(@G  
accrued interest receivable 应收利息；应计未收利息 F!7\Za,  
accrued right 累算权益 1EAQ ~S!2  
accruing profit 应累算的利润 tV"Jh>Z  
accumulated fiscal reserve 累积财政储备 ?XllPnuKt%  
accumulated profit 累积利润；滚存溢利 *)D$w_06S  
accumulated reserve 累积储备 2|\WaH9P  
accumulation of surplus income 累积收益盈余 FxdWJ|rN9D  
acquired assets 既得资产 /1h ${mo~  
acquisition 收购；购置；取得 ^/ZNdwx  
acquisition cost 购置成本 f)1*%
zg%  
acquisition expenses 购置费用 VOGx  
acquisition of 100% interest 收购全部股权 vww>]Z}  
acquisition of control 取得控制权 ?<efKs
 
acquisition of fixed assets 购置固定资产 -Dy":/Bk  
acquisition of shell “买壳” +F]=Z  
acquisition price 收购价 BT^HlW<  
act of God 天灾 y&L Lx[8^  
acting partner 执事合伙人 Fk`|?pQm  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1YS
cZ  
active partner 积极参与的合伙人 Nh[H[1"J  
active trading 交投活跃 SQ
T]'  
actual circulation 实际流通 l1%ubu  
actual cost 实际成本 MGLcM&oR  
actual expenditure 实际开支；实际支出 kca
#ssN  
actual income 实际入息；实际收入；实际收益 /*e6('9s  
actual market 现货市场 ~?zu5,vb  
actual price 现货价；实际价格 7* R %zJ  
actual profit 实际利润 fLg :+Ue<B  
actual quotation 实盘；实际价位；实际报价 ;Iax \rQ  
actual year basis 按实际年度计算 >X
PR)&t  
actuals 实货 ? J/NYV  
actuarial investigation 精算调查 G#YBfPmr  
actuarial principle 精算原则 oS^g "hQ`\  
actuarial report 精算师报告 6Z<|L^  
Actuarial Society of Hong Kong 香港精算学会 q+2v9K@  
actuarial valuation 精算师估值 BG_6$9y  
actuary 精算师  N<~LgH  
ad referendum agreement 暂定协议；有待覆核的协定 6%Pvh- ~_  
ad valorem duty 从价税；按值征税 Hq aay  
ad valorem duty system 从价税制 Y?AvcY.  
ad valorem fee 从价费 \ 0/m$V.  
ad valorem tariff 从价关税 nhy:5eSK  
additional allowance 额外免税额 #H;1)G(/  
additional amount for unexpired risk 未过期风险的额外款额 m+QZ|  
additional assessable profit 补加应评税利润 L~("C  
additional assessment 补加评税 M'nzoRk  
additional commitment 额外承担 %$'Z"njO&  
additional commitment vote 额外承担拨款 d+p^fBz  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :%<'('S|  
additional dependent parent allowance 供养父母额外免税额 "Pl.G[Buc-  
additional provision 额外拨款 U;#G$  
additional stamp duty 附加印花税 s\e b  
additional tax 补加税罚款；补加税款 %?Q<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 HdRwDW@7=  
adjudged bankrupt 被裁定破产 #xh M&X  
adjudicated bankrupt 裁定破产人 6apK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A [_T~+-G  
adjudication of bankruptcy 裁定破产；宣告破产 xg;vQKS6  
adjudication of insolvency 裁定无力偿还债务 Ui'*$W]v  
adjusted actual 经调整的实数；调整后的实数 ?OFfU  4  
adjusted current assets 经调整的流动资产；调整后的流动资产 vLpIVNA]]Y  
adjusted figure 经调整的数字；调整后的数额 |]eWO#vs  
adjusted liabilities 经调整的负债；调整后的负债 >{[  
adjusted loss 经调整的亏损；调整后的亏损 y*!8[wASHq  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 l p
|`n  
adjusted profit 经调整的利润；调整后的利润 qNWSDZQ  
adjusted surplus 经调整的盈余额；调整后的盈余额 K0|:+s@u  
adjusted value 经调整的价值；调整后的价值 '.]<lh!  
adjustment 调整；修订；理算〔保险〕 xy-Vw"I[bh  
adjustment centre 调剂中心 Q%W>m0%  
adjustment lag 调整过程的时间差距；调整时差 nd"$gi  
adjustment mechanism 调整机制 VNwOD-b/]  
adjustment of loss 亏损调整 P6A##
z  
adjustment process 调整过程；调整程序 hcoZ5!LvT  
adjustment range 调整幅度 ?Kg_bvoR  
administered exchange rate 受管制汇率 xAr&sGMA  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 )JhB!P(  
administration expenses 行政费用 R-tZC9 @  
administration fee 手续费；行政费 +5Ju `Z  
administration in bankruptcy 破产管理 U$WGe >,  
administration order 遗产管理令 U6#9W}CE  
administrator 管理人；遗产管理人 %WPyc%I  
administrator of the estate 遗产管理人 ;Kh?iqn^  
admission of debt 债项承认书 B & ]GGy  
admission of proof 接纳债权证明 n7.85p@ua  
advance 放贷款项；垫付款项；预支款项；预付款项 f^lhdZ\  
advance account 暂支帐目；预付款帐户 q+ `QiPj  
advance compensation 预付补偿金 N%9?8X[5  
advance from shareholder 股东垫款 #
'y&M t  
advance pending reimbursement 预支以待日后付还 ul]hvK{2  
advanced economy 先进经济体系 O7m-_#/\  
advancement 预付；预付财产 EFv^uve  
advances warrant 垫款令 8?ip,Q\  
advancing 贷出 9\uBX.]x  
adverse balance 逆差 h-\Ov{~  
adverse exchange 逆汇 _<'?s>(U'  
advertisement addressed to shareholders 在报章刊登的致股东通告 X|C=Q   
advice for collection 托收通知书 +v/-qyA  
advice of drawing 提款通知书；汇票通知书 R&Ss ET.  
advice of payment 付款通知 <{i1/"k?X  
Advisory Committee [Securities and Futures Commission] Js^(mRv=  
谘询委员会〔证券及期货事务监察委员会〕 m#<Jr:-  
Advisory Committee on Diversification 经济多元化谘询委员会 Kw(S<~9-@  
affidavit 誓章；遗产申报誓章 "q KVGd  
affidavit of no receipt 述明无收款的誓章 rdsZ[ii  
affiliate 联号；联营公司；附属公司 @sUec  
affiliated company 附属公司；联号；联营公司 v6ei47-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^].U?t.n)  
affordability 负担能力 D^6Q`o  
African Development Bank [AfDB] 非洲开发银行 Rh%@N.Z*  
after-acquired property 事后取得的财产 _w2%!+'  
after-hours dealing 市后交易 h]/3doP  
after-tax profit 税后盈利；税后利润；税后溢利 $xis4/2  
agency agreement 代理协议 E=91k.  
agency expenses 代理机构的开支 $4Dr +Z H  
agency fee 代理费 3R)|DGql=1  
Agency Law 《代理法》 )4N1EuD6  
agent 代理人；承销人 7g:Lj,Z4L  
agent of company 公司代理人 -@@ O<M^  
agent's fee 代理人费；经纪费 53>(2 _/[r  
aggregate 总计；总数；总体数字 s1tkiX{>  
aggregate amount 总款额；总额 1jE {]/Y7&  
aggregate assets and liabilities 总体资产与负债 !x!1H5"  
aggregate at constant price 按固定价格计算的总体数字 bXA%|7*  
aggregate demand 总需求 WWC&-Ni  
aggregate gross position 总持仓量 @>&b&uj7T  
aggregate limit 总限额 x~F YG  
aggregate of salaries tax 合计薪俸税 n2|@Hz_  
aggregate performance 总体表现；总体业绩 AR{$P6u!%|  
aggregate supply 总体供应 O*lE0~rJ  
aggregate surplus 总盈余 >M0^R}v  
aggregate total 整体总额 <[$a7l i  
aggregate value 总值；合计价值 z#lIu  
aggregated basis 合计基准 Dl,sl>{  
aggregated net chargeable income 合计应课税入息实额 Sjo-X
f}  
aggregation 合并计算；合计；总和 w`v`aw]  
aggregation of incomes of husband and wife 夫妇入息合并计算 lbPn<  
aggregation of property 财产的总和 "&o"6ra}  
agio 差价；贴水 |T]&8Q)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》 y`z4S,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment C~pQJ@bF0  
《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》 Yhjv[9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (?ULp{VPFl  
《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》 wd3OuDrU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  FjMKb  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *j=58d`n  
agreement for a settlement 授产协议 ]wfY<Z  
agreement for assignment 转让协议 PPh<9$1\g  
agreement for sale 售卖协议；买卖协议 =RZPDu  
agreement for sale and purchase 买卖协议 ZXXJ!9-&+J  
agreement for the payment of interest 支付利息协议 gyegdky3  
agreement for the repayment of money 还款协议 ryqu2>(   
agreement of reinsurance 再保险协议 ;j qF:Wl@  
Agricultural Bank of China 中国农业银行 nM *}VI  
air passenger departure tax 飞机乘客离境税 bYqv)_8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;+bF4r@:+  
airport tax 机场税 KK{_s=t%<  
alcohol duty 酒精税 lM#,i\8Q  
alienation 让与；让渡；转让 QO>';ul5  
alimony 生活费；赡养费 f>e0l'\  
All Ordinaries Index [AOI] 所有普通股指数 .jiJgUa7  
all risks 全险；综合险 ] ^?w0A  
All Sales Record for Stock Market 《股票市场成交报告》 Ikw.L  
Allied Capital Resources Limited 新联财务有限公司 Xk1uCVUe5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #l@P}sHXq  
allocation letter 拨款信件 j<`3xd'  
allocation of fund 分配款项；预留款项 `VvQems  
allocation of profit 利润分配；溢利分配 8(\J~I[^  
allocation warrant 拨款令 7SNdC8GZ~  
allotment 分配；配股 lBm`W]3T  
allotment notice 股份配售通知；配股通知 3,2$Ny3N  
allotment of shares 股份分配 ~gHn>]S0  
allowable 可获宽免；免税的 P00%EB  
allowable business loss 可扣除的营业亏损 G/#m.=t  
allowable expenses 可扣税的支出 Vbe@S?u-  
allowance 免税额；津贴；备抵；准备金 qz2`%8}F)  
allowance for debts 债项的免税额 n5;@}Rai  
allowance for depreciation by wear and tear 耗损折旧免税额  <4<y  
allowance for funeral expenses 殡殓费的免税额 $G{j[iLY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y%x:~.  
allowance for repairs and outgoings 修葺及支出方面的免税额 r;"D>IM\  
allowance to debtor 给债务人的津贴 ,In%r`{i  
alteration of capital 资本更改 s {^wr6B  
alternate trustee 候补受托人 ;$e)r3r`LV  
amalgamation 合并 IP@3R(DS%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U$3DIJVI  
ambit of charges 征税范围；收费范围 ijvDFyN>  
amended valuation 经修订的估值 6RguUDRQ  
American Commodities Exchange 美国商品交易所 >P
:U9 b  
American Express Bank Limited 美国运通银行 k+*pg4'  
American Stock Exchange 美国证券交易所 |QMmF"0  
amortization 摊销 `&'{R<cL  
amount due from banks 存放银行同业的款项 :RxMZwa=  
amount due from banks abroad 存放海外银行同业的款项 iX<" \pV  
amount due from holding companies 控股公司欠款 wwQ2\2w>Hm  
amount due from local banks 存放本港银行同业的款项 H=w):kL|  
amount due to banks 银行同业的存款 
vVIND  
amount due to banks abroad 海外银行同业的存款 g'{?j~g  
amount due to holding companies 控股公司存款 Ryh 0r  
amount due to local banks 本港银行同业的存款 (:O6sTx-hE  
amount due to outport banks 外埠银行同业的存款 <&gs)BY  
amount for note issue 发行纸币的款额 &328pOT4  
amount of bond 担保契据的款额
"6U@e0ht  
amount of consideration 代价款额 %d*0"<v  
amount of contribution 供款数额 l9OpaOVfJ  
amount of indebtedness 负债款额 6VuyKt  
amount of principal of the loan 贷款本金额 ,>za|y<n  
amount of rates chargeable 应征差饷数额 }0Uh<v@  
amount of share capital 股本额 KUK.;gG*Z  
amount of sums assured 承保款额 4_sJ0=z-  
amount of variation 变动幅度 ]9)iBvQlj  
amount of vote 拨款数额 #sB
L E  
amount payable 应付款额 0 f$96sl  
amount receivable 应收款额 G 9(*F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JtsXMZz  
analysis 分析 R4P&r=?  
ancillary risk 附属风险 >
)G[ww[  
annual account 周年帐目；周年帐目报表；年度决算；年结 YllZ
5<}  
annual accounting date 年结日期 >d
&0
a:  
annual allowance 每年免税额；年积金；年度津贴；年津 D_[NzCv<-  
annual balance 年度余额 <SQR";  
annual disposable income 每年可动用收入 "\T-r2  
annual estimates 周年预算 <2L,+  
annual fee 年费 %{pjC7j#  
annual general meeting 周年大会 fA]sPh4Uag  
annual growth rate 年增率；每年增长率 023uAaI^3r  
annual long-term supplement 长期个案每年补助金 ~d1=_p:~T  
annual pensionable emolument 可供计算退休金的年薪 9v;HE{>  
annual report 年报 L N.:>,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6xwjKh:9  
annual return 周年报表；周年申报表；每年报税表格 e$WAf`*  
Annual Return Rules 《周年报表规则》 6({)O1Z  
annual review of consumer prices 每年消费物价回顾 []aw;\7}Y  
annual roll-forward basis 逐年延展方式 "Nb2[R  
annual salary 年薪 BfCn
yL%  
annual statement 年度报表；年度决算表 6 C O5:\  
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 Q4L=]qc T  
annuitant 年金受益人 QBH|pr  
annuity 年金 D&I/Tbc  
annuity contract 年金合约 0l& '`  
annuity on human life 人寿年金 9<toDg_  
antecedent debt 先前的债项 <DPRQhNW]  
ante-dated cheque 倒填日期支票 <66%(J>  
anticipated expenditure 预期开支 TC44*BHq  
anticipated net profit 预期纯利 B!;:,(S~  
anticipated revenue 预期收入
r_T"b  
anti-inflation measure 反通货膨胀措施 &-p~UZy  
anti-inflationary stance 反通货膨胀立场 nTGZ2C)c<'  
apparent deficit 表面赤字 HRrR"b9:  
apparent financial solvency 表面偿债能力 l4.ql1BX@y  
apparent partner 表面合伙人 [Gv8Fn/aG  
application for personal assessment 个人入息课税申请书 U`8Er48X  
application of fund 资金应用 &JKQH  
application to release as liquidator and to destruct the books of accounts and documents !bCL/[  
申请免除清盘人职务及毁灭帐簿与文件 =nc;~u|]  
appointed actuary 委任精算师 M!mw6';k  
appointed auditor 委任核数师；委任审计师 K(lSR  
appointed trustee 委任的受托人 4lpcJ+:o  
appointer 委任人 AXte
&l=M  
apportioned pro rata 按比例分摊 t 4zUj%F  
apportionment 分配；分摊 {r$Ewc$Yb7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1aV32oK  
apportionment formula 分摊方程式 iGz*4^%  
apportionment of estate duty 遗产税的分摊 hmOGteAf-  
appraisal 估价；评估 J Eo;Fx]  
appreciable growth 可观增长 vnVT0)Lel  
appreciable impact 显着影响 MzgP@tB  
appreciable increase 可观增长 "S6";G^I  
appreciation 增值；升值 V|B4lGS&  
appreciation against other currencies 相对其他货币升值 64mD%URT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G4P*U3&p  
appreciation tax 增值税 K1A<m=If  
appropriation 拨款；拨用；拨付 tP*GYWI48  
appropriation account 拨款帐目 <2%9O;bV[  
Appropriation Bill 拨款法案 F[%k;aJ  
appropriation-in-aid system 补助拨款办法 D29Lu(f  
approved assets 核准资产 `''y,{Fs  
approved basket stock 认可一篮子证券 }uC]o@/  
approved budget 核准预算 3.hFYA w  
approved charitable donation 认可慈善捐款 ^BRqsVw9  
approved charitable institution 认可慈善机构 mDZA\P_  
approved currency 核准货币；认可货币 r-xP6
  
approved estimates 核准预算 lw}7kp4 2F  
approved estimates of expenditure 核准开支预算 ER~RBzp  
approved overseas insurer 核准海外保险人 k'N``.  
approved overseas trust company 核准海外信托公司 S ~h*U2  
approved pooled investment fund 核准汇集投资基金 nK+ke)'Zv=  
approved provident fund scheme 认可公积金计划 ,ayJgAD  
approved provision 核准拨款 2gkN
\w6zQ  
approved redeemable share 核准可赎回股份 r-!Qw1  
approved regional stock 认可地区性证券 ^2 H-_  
approved retirement scheme 认可退休金计划 #.*&#w)  
approved subordinated loan 核准附属贷款 $ (xdF  
arbitrage 套戥；套汇；套利 1n&%L8]  
arbitrageur 套戥者；套汇者 Sw"h!\c`  
arbitrary amount 临时款项 .U@u |  
arrangement 措施；安排；协定 ~$C<^?"b  
arrears 欠款 Gos#=H  
arrears of pay 欠付薪酬 Y@#N_]oXj  
arrears of revenue 逾期未收税款；逾期未收的帐项 trrK6(p  
articles of association 组织章程；组织细则；组织章程细则 z_lKq}^~6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *s"OqTM]x  
ascertainment of profit 确定利润 ^0cbN[~/ns  
"Asia Clear" “亚洲结算系统” D_JGbNigA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {47l1wV]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 EK[J!~  
Asian Development Fund [ADF] 亚洲发展基金 `[#id@
Z1  
Asian dollar bond 亚洲美元债券 uM_ww6  
Asian dollar market 亚洲美元市场 uKXD(lzX  
Asian dollar rate 亚洲美元利率 "M-';;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9$e$L~I#u  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 PX/{!_mM  
asked price 沽盘；喊价；索价；卖方报价 Z
'
2AsT  
assessable income 应评税入息 $57Q g1v  
assessable loss 应评税亏损 -ZSN0Xk  
assessable profit 应评税利润 N6u>V~i  
assessable value 应评税值 @#N7M2/  
assessed profit 估定利润 PWx%~U.8~j  
assessed value 经评估价值 @MTv4eC}e  
assessment 评税；评定；估价；评税单 @~|;/OY>"  
assessment number 评税编号；估价编号 x*'H@!!G  
assessment of additional tax 补加税评税 dL'oKh,  
assessment of performance 业绩评估；实绩评价 |?{V-L  
Assessor 评税主任 +y'2 h%>h[  
asset price bubbles 资产价格泡沫 cAwqIihZ  
asset-backed securities 具资产保证的证券 nh@JGy*L  
assets accretion 资产增值 *P7/ry^<F  
assets and liabilities 资产与负债 s
iCm)B  
assets betterment statement 资产递增表；资产改进表 W!O/t^H>  
assets lending 实物放款；有抵押贷款
bQq/
~  
assets of the company passing on the death 死者去世时转移的公司资产 ercXw7{  
assets pledged as security for liabilities 用作负债抵押的资产 ,<#Rk'y$  
assets portfolio 资产投资组合 ys`oHSf  
assets price 资产价格 3T0-RP*  
assets quality 资产质素 fR@Cg sw  
assets realization 资产变现 %CvVu)tc  
assets refinancing arrangement 资产再集资安排 aZ_3@I{d`  
assets securitization 资产证券化 aN07\  
assets situated outside Hong Kong 在香港以外地方的资产 C,eP!_O  
assets stripping 削减资产；拆卖资产 wL, -"  
assets value 资产值 N*&T)
a  
assignee 承让人 \ HUDZ2 s  
assignment 转让；转让书；转让契 j[A(@w"  
assignment of interest 权益转让 'SlZ-SdR  
assignment of letters patent and trade mark 专利证书及商标转让 =<Sn&uL  
assignment of property 物业转让；物业转让书 3~3tjhw;]9  
assignment right 转让权 Udtz zka  
assignor 转让人
ElB[k<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 c"lwFr9x7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 T"za|Fo  
associate member 附属会员 U_PH#e  
associated body corporate 相联法人团体 &
@CUxK  
associated company 相联公司；联属公司 wn.6l `  
associated corporation 相联法团 u*=^>LD  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] eCN:  
公认会计师公会〔英国〕 612,J  
Association of Futures Exchange Brokers 香港期货经纪协会 F$ G)vskd  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 '5$@I{z  
association of underwriters 承保人组织 k]r4b`x`  
assumption of control 接管 C^4,L \E  
assurance 担保；保险；转易；转易书 3fQ`}OcNr  
assurance of interest 权益的转易 }cCIYt\RK  
at 19XX price 按一九ＸＸ年价格计算 &Lt$~}*&6  
at a discount 按赔价计算；按贴水价格计算；打折扣 |36%B7H  
at a premium 按溢价计算；按升水价格计算 d;gs1]E50  
at call 通知付款；按通知 gU|:Y&lFZg  
at constant market price 按固定市价计算 xcmg3:s  
at constant price 按固定价格计算 s6!&4=ZA  
at cost 按成本计算 "~ $i#  
at current market price 按当时市价计算；按现时市价计算 \WC,iA%Y  
at current price 按当时价格计算；按现时价格计算 +CdUr~6  
at factor cost 按要素成本计算；按生产要素成本计算 e_|<tYx><  
at money-of-the-day price 按付款当日价格计算 985h]KQ  
at or better 按指定或较佳价位〔买卖指令〕 v.C  
at par 按面值计算；平价 "PRHQW  
at sight 见票即付 >}~[ew  
at the close 按收市盘 1irSI,j%z  
at the opening 按开市盘 >5kz#|@P  
attestation 见证；见证条款 F5cNF5  
at-the-money option 平价期权 H^S<bZ  
attorney 受权人；受托代表人 :P2!& W  
attornment 新拥有人承认书 <^5$))r  
attributable profit 可归属利润 NI,>$@{  
attributable share value 可归属股份价值 _p1!8*0]  
Auckland Stock Exchange 奥克兰证券交易所 -['& aey}a  
auction 拍卖 WZ,k][~  
auctioneer 拍卖商 ;4b=/1M'  
audit 审计；核数 ^ /G ;  
Audit Commission 审计署 d-Z2-89K  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +VW8{=$  
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〕 ,T zlW\?\  
audit review 帐目审查 8VQ!&^9!U#  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5;/q[oXI  
audited account 审计帐目；经审计的帐目 }2RbX,0l9  
audited annual account 经审计的周年帐目 E+XS7':I  
audited balance sheet 经审计的资产负债表 LB]3-F
sU+  
auditor 核数师；核数主任；审计师 K O\HH  
auditor's certificate 核数师证明书；审计师证明书 +l)t5Mg\  
auditor's report 核数师报告；审计师报告 &XcPHZy'  
Aussie bond 澳元债券 z)^.ai,:0  
austerity budget 紧缩预算 j~ds)dW%`&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 GEVDXx>@  
Australia All Ordinaries Index 澳洲所有普通股票指数 'do2n/  
Australian Dollar [AUD] 澳元 Uq'W<.v5  
Australian Options Market 澳大利亚期权市场 S{e3aqT#N  
Australian Securities Commission 澳洲证券事务监察委员会 9<3}zwJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 dg#Pb@7a  
Australian Stock Exchange 澳大利亚证券交易所 m5N,
[^-  
Austrian Schilling [ATS] 奥地利先令 )ADI[+KW  
authentication 认证；鉴证 _MIheCvV  
authority to purchase 委托购买证；委购书 :'<;]~f  
authorization 认可；核准；授权；授权书 (#>X*~6  
authorization by direction 指示授权 FywX  
authorization by instruction 指令授权 u5rvrn ]  
authorization by warrant 令状授权 ZaY|v-  
authorization of unit trust 单位信托的认可 <h#W
*a  
authorized agent 指定代理人 o@360#njF  
authorized capital 法定资本 ydOG8EI  
authorized clerk 出市员 ](s5;ta   
authorized dealer 认可交易商 Gq[5H(0/c  
authorized financial institution 认可财务机构 !'# D~  
authorized fund 认可基金 sDg1nKw(  
authorized fund house 获授权的基金公司；认可基金公司 3
p HI+a  
authorized institution 认可机构 ?nL
,
Otz  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3D@3jyo:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 c9jS !uDMK  
authorized insurer 获授权保险人；获认可承保人 n>eDN\5  
authorized investment 特准投资项目 Y{dX[^[  
authorized person 获授权人 A*+gWn,4Y_  
authorized representative 获授权代表 (c}!gjm  
authorized share capital 法定股本 yLCMu | +  
automated quotation system 自动报价系统 =BR+J9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,!^c`_Q\>@  
自动交易系统〔香港期货交易所有限公司〕 I*>q7Hsu  
automatic adjustment mechanism 自动调整机制 q~aj"GD  
automatic adjustment system 自动调整系统 }L|B@fW  
Automatic Clearing House 自动票据交换所 G+2fmVB*X  
automatic exchange rates accumulation system 自动化汇率累集系统  H6nH  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Y$,~"$su|  
automatic teller machine [ATM] 自动柜员机 v36Z*I6)5  
autopay 自动转帐 x4LPrF1  
available assets 可用资产 YGQ/zB^Pj  
available fiscal reserve 现存财政储备 PY '^:0  
available profit 可用利润 8,h!&9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 29Gel  
average 平均；平均数；海损 0wTOdCvmb  
average basic salary 平均基本薪金 G!C }ULq  
average consumer expenditure 平均消费开支；一般消费开支 H-e$~vEbP  
average cost 平均成本 t%^&b'/Z  
average cost of land production 增辟土地平均成本 KfVsnL_  
average daily turnover 平均每日成交额 NM:$Q<n  
average daily wage rate 平均每日工资率 j7w9H/XF}  
average expenditure pattern 平均开支模式 n;=FD;}j+  
average growth rate 平均增长率 l*wGKg"x3  
average net fixed assets 固定资产平均净值 R87@
.  
average of relatives 相对价格平均数 abS~'r14  
average price 平均价格 q6E'W" Q  
average propensity to consume 平均消费倾向；一般消费倾向 Ex]Ku  
average propensity to save 平均储蓄倾向；一般储蓄倾向 xuqG)HthRS  
average rate 平均率 w1zMY
:9  
average revenue 平均收入；平均收益 #M!{D  
average stock 平均库存；平均存货  <{ v %2  
average yearly rent 平均年租 A+
H8\ew2,  
avoidance of double taxation 避免双重课税 l\N2C4NG  
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 \BfMCA/  
]3 GO_tL  
给你加分了