一些有用的会计术语(也不知道发的地方对不对)A

A: Zw@=WW[Q`p  
A share Ａ股；甲类股份 o'Rr2,lVi  
abatement of tax 减税；减扣免税额 EhWYFQ  
ABN AMRO Bank N.V. 荷兰银行 *z?
Vy<u G  
above-the-line expenditure 线上项目支出；经常预算支出 t[=-4;  
above-the-line receipt 线上项目收入；经常预算收入 nC6 ;:uM  
ABSA Asia Limited 南非联合亚洲有限公司 T( LlNq  
absolute change 绝对数值变更 PCqE9B)l  
absolute expenditure 实际开支 opaRk.p  
absolute guideline figure 绝对准则数字 r2b_
$  
absolute interest 绝对权益 WR:I2-1  
absolute order of discharge 绝对破产解除令 /&>vhpZ}  
absolute profit margin 绝对利润幅度 .I h'&  
absolute value 实值；绝对值 e-E0Bp  
absolutely vested interest 绝对既得权益 BQo$c~  
absorbed cost 已吸收成本；已分摊成本 .:wo ARW!  
absorption 吸收；分摊；合并 TmEJ!)*  
absorption rate 吸收率；摊配率；分摊率 QZZt9rA;  
ACB Finance Limited 亚洲商业财务有限公司 Ea<kc[Q  
acceptable form of reciprocity 合理的互惠条件 &m5FYm\  
acceptable rate 适当利率；适当汇率 .X.,.vHx  
acceptance agreement 承兑协议 BmhIKXE{*  
acceptance for honour 参加承兑 woyn6Z1JQ  
acceptor 承兑人；接受人；受票人 *!5X!\e_  
acceptor for honour 参加承兑人 $:}sm0;  
accident insurance 意外保险 tX.fbL@T  
Accident Insurance Association of Hong Kong 香港意外保险公会 `zoC++hx  
accident insurance scheme 意外保险计划 K| w\KX0  
accident year basis 意外年度基准 R!z32 <5k  
accommodation 通融；贷款 n=iL6Yu(  
accommodation bill 通融票据；空头票据 bmP2nD6  
accommodation party 汇票代发人 !+o`,KTYp  
account balance 帐户余额；帐户结余 "K)ue@?  
account book 帐簿 *]K/8MbiF  
account collected in advance 预收款项 Ljs4^vy<J  
account current book 往来帐簿 . Ua
LP  
account of after-acquired property 事后取得的财产报告 s2kom)  
account of defaulter 拖欠帐目 QLLMSa+! \  
account payable 应付帐款 H"b}lf  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?#0m[
k&`  
account receivable 应收帐款 ir<K"wi(2  
account receivable report 应收帐款报表 Lk`,mjhk  
account statement 结单；帐单；会计财务报表 U$m[{r2M  
account title 帐户名称；会计科目 ]w/%>  
accountant's report 会计师报告 fN_Ilg)t?5  
Accountant's Report Rules 会计师报告规则 qA>C<NL  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =IEei{  
Accounting Arrangements 《会计安排》 kP[LS1}*  
accounting basis 会计基础 P ~rTuj  
accounting by Official Receiver 破产管理署署长呈交的帐目 dw YGhhm  
Accounting Circular 《会计通告》 ,sZ)@?e  
accounting class 会计类别 %pUA$oUt  
accounting date 记帐日期；会计结算日期 I4Rd2G_  
accounting for money 款项核算 iPK:gK3Q  
Accounting Officer 会计主任 XtftG7r9S  
accounting period 会计报告期；会计期 "NvB@>S  
accounting policy 会计政策；会计方针 !V27ln KP+  
accounting practice 会计惯例 W8N__  
accounting principle 会计准则 $Ma*qEB  
accounting record 会计记录 V]W-**j<  
accounting report 会计报告 N?l  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8T"8C  
Accounting Society of China 中国会计学会 LA4,o@V`  
accounting statement 会计报表 H
$!sK  
accounting system 会计制度；会计系统 
jpt-5@5O  
accounting transaction 会计事项；帐务交易 58[.]f~0  
accounting treatment 会计处理 fD~f_Wr  
accounting year 会计年度 u,`cmyZ  
accretion 增值；添加  I#U)  
accrual 应计项目；应累算数目 |wkUnn4UB8  
accrual basis 应计制；权责发生制 bOdQ+Y6  
accrual basis accounting 应计制会计；权责发生制会计 r68d\N`.  
accrue 应累算；应计 ;dquld+q  
accrued benefit 应累算利益 bF c %  
accrued charges 应计费用 `2a7y]?  
accrued cumulative preference share dividend 应累算的累积优先股股息 [;
$9s=:[  
accrued expenses 应累算费用 .9$ 7 +  
accrued interest payable 应付利息；应计未付利息 .q5WK#^  
accrued interest receivable 应收利息；应计未收利息 v@Bk)Z  
accrued right 累算权益 :89AYqT"  
accruing profit 应累算的利润 ( P\oLr9  
accumulated fiscal reserve 累积财政储备 b>'y[P!  
accumulated profit 累积利润；滚存溢利 ^ Q  
accumulated reserve 累积储备 +qee8
QH  
accumulation of surplus income 累积收益盈余 {33B%5n"  
acquired assets 既得资产 LLd5Z44v  
acquisition 收购；购置；取得
fa2hQJ02  
acquisition cost 购置成本 ;hCUy=m.  
acquisition expenses 购置费用 O>/&-Wk=  
acquisition of 100% interest 收购全部股权 d#u*NwY}  
acquisition of control 取得控制权 "#
=WD  
acquisition of fixed assets 购置固定资产 QR
z5eGpW  
acquisition of shell “买壳” cjc1iciZ  
acquisition price 收购价 #OVS]Asn}  
act of God 天灾 ]?UK98uS\A  
acting partner 执事合伙人 SxW.dT8{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `8b4P>';O'  
active partner 积极参与的合伙人 gmdA1$c  
active trading 交投活跃 U@"f(YL+"  
actual circulation 实际流通 &e;GoJ  
actual cost 实际成本 4N_iHe5U  
actual expenditure 实际开支；实际支出 RFT`r  
actual income 实际入息；实际收入；实际收益 M:R|hR{=*  
actual market 现货市场 f_;6uCCO  
actual price 现货价；实际价格 uTRFeO>  
actual profit 实际利润 %^}|HG*i??  
actual quotation 实盘；实际价位；实际报价 04@?Jb1*  
actual year basis 按实际年度计算 Y%#r&de  
actuals 实货 fB`7f $[  
actuarial investigation 精算调查 yN9setw*,M  
actuarial principle 精算原则 :za:gs0  
actuarial report 精算师报告 r9whW;"q  
Actuarial Society of Hong Kong 香港精算学会 h
g+0!DVx  
actuarial valuation 精算师估值 P>qDQ1  
actuary 精算师 9 M!U@>  
ad referendum agreement 暂定协议；有待覆核的协定 C
$7dmGjZ  
ad valorem duty 从价税；按值征税 z~\Y*\f^Y3  
ad valorem duty system 从价税制 2_CJV  
ad valorem fee 从价费 5sguv^;C5  
ad valorem tariff 从价关税 JXk<t5@D  
additional allowance 额外免税额 Gp}}MGk  
additional amount for unexpired risk 未过期风险的额外款额 =O'>H](Q  
additional assessable profit 补加应评税利润 DRmN+2I  
additional assessment 补加评税 2sYOO>  
additional commitment 额外承担 ,&0iFUwN_  
additional commitment vote 额外承担拨款 T}y@ a^#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $-"V 2  
additional dependent parent allowance 供养父母额外免税额 SEsLJ?Dv0  
additional provision 额外拨款 }o2e&.$4d  
additional stamp duty 附加印花税 ]_y0wLq  
additional tax 补加税罚款；补加税款 cB|Rj}40v  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H*vd  
adjudged bankrupt 被裁定破产  d>}R3T  
adjudicated bankrupt 裁定破产人 F8>J(7On  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *."a>?D~  
adjudication of bankruptcy 裁定破产；宣告破产 +w9X$<?_  
adjudication of insolvency 裁定无力偿还债务 d <Rv~F@  
adjusted actual 经调整的实数；调整后的实数 BM_Rlcx~  
adjusted current assets 经调整的流动资产；调整后的流动资产 =SpD6 9-H  
adjusted figure 经调整的数字；调整后的数额 N^xk.O_TO  
adjusted liabilities 经调整的负债；调整后的负债 WzdE XcY  
adjusted loss 经调整的亏损；调整后的亏损 (sL!nRw  
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 =`KV),\  
adjusted profit 经调整的利润；调整后的利润 [@`K
i  
adjusted surplus 经调整的盈余额；调整后的盈余额 -/gAb<=  
adjusted value 经调整的价值；调整后的价值 MT(G=r8  
adjustment 调整；修订；理算〔保险〕 P"ATqQG%D  
adjustment centre 调剂中心 3FhkK/@  
adjustment lag 调整过程的时间差距；调整时差 Oj0,Urs7  
adjustment mechanism 调整机制 iYBp"+#2  
adjustment of loss 亏损调整 )&wJ_(z  
adjustment process 调整过程；调整程序 VY_<c98v  
adjustment range 调整幅度 ,c.(&@  
administered exchange rate 受管制汇率 z<z\)  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 X@up=
%(  
administration expenses 行政费用 :?J0e4.]  
administration fee 手续费；行政费 ODE^;:z !  
administration in bankruptcy 破产管理 L__J(6,V2  
administration order 遗产管理令 jgd^{!  
administrator 管理人；遗产管理人 {[$JiljD  
administrator of the estate 遗产管理人 y-=YXqj  
admission of debt 债项承认书 >cRE$d?  
admission of proof 接纳债权证明 aW@J]slg  
advance 放贷款项；垫付款项；预支款项；预付款项 ZDt|g^  
advance account 暂支帐目；预付款帐户 $hE,BeQ  
advance compensation 预付补偿金 X9/]<Y<!  
advance from shareholder 股东垫款 '?j,oRz^T  
advance pending reimbursement 预支以待日后付还 8V(-S,  
advanced economy 先进经济体系 ebmU~6v k  
advancement 预付；预付财产
5dem~YY5  
advances warrant 垫款令 ED=P 6u  
advancing 贷出 >4x~US[VB  
adverse balance 逆差 j/*4Wj[  
adverse exchange 逆汇 J6W"t  
advertisement addressed to shareholders 在报章刊登的致股东通告 &I=F4 z  
advice for collection 托收通知书 l>iE1`iL<  
advice of drawing 提款通知书；汇票通知书 5"o)^8!>  
advice of payment 付款通知 z3Ro*yJU  
Advisory Committee [Securities and Futures Commission] 6$_//  
谘询委员会〔证券及期货事务监察委员会〕 mjXO}q7  
Advisory Committee on Diversification 经济多元化谘询委员会 2j(]Bt:  
affidavit 誓章；遗产申报誓章 `6BjNV  
affidavit of no receipt 述明无收款的誓章 G@I/Dy  
affiliate 联号；联营公司；附属公司 })^%>yLfc|  
affiliated company 附属公司；联号；联营公司 <Z58"dg.5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 o u*`~K|R  
affordability 负担能力 HA W57N  
African Development Bank [AfDB] 非洲开发银行 sUTh}.[5  
after-acquired property 事后取得的财产 Bgy?k K2[  
after-hours dealing 市后交易 PS3%V_2  
after-tax profit 税后盈利；税后利润；税后溢利 .L'eVLQe  
agency agreement 代理协议 V-.Nc#  
agency expenses 代理机构的开支 &R~)/y0]  
agency fee 代理费 l7M![Ur  
Agency Law 《代理法》 %jRqrICd  
agent 代理人；承销人 B`1"4[{  
agent of company 公司代理人 "E/UNE6P4  
agent's fee 代理人费；经纪费 [yf&]0  
aggregate 总计；总数；总体数字 ];VJ54  
aggregate amount 总款额；总额 cJ#|mzup  
aggregate assets and liabilities 总体资产与负债 p:@JCsH=  
aggregate at constant price 按固定价格计算的总体数字 iZbY@-3fc  
aggregate demand 总需求 ZclZD{%8J  
aggregate gross position 总持仓量 $`O%bsjX  
aggregate limit 总限额 U9:w^t[Pp  
aggregate of salaries tax 合计薪俸税 lhRo+X#G  
aggregate performance 总体表现；总体业绩  Lkl+f~m  
aggregate supply 总体供应 U{%N.4:   
aggregate surplus 总盈余 x;L.j7lzA;  
aggregate total 整体总额 [>y0Xf9^  
aggregate value 总值；合计价值 5^+QTQ  
aggregated basis 合计基准 QYj8c]8f  
aggregated net chargeable income 合计应课税入息实额 k6mC_  
aggregation 合并计算；合计；总和 oM4Q_An  
aggregation of incomes of husband and wife 夫妇入息合并计算 C.rLog#  
aggregation of property 财产的总和 5(V'<  
agio 差价；贴水 t3b64J[A{  
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》 Fo86WP}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `PVr;&  
《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》 JZM:R  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {:m%n-  
《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》 9u&q{I  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment K)!Nf.r$9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @+(TM5Ub  
agreement for a settlement 授产协议 ~Vf+@_G8`  
agreement for assignment 转让协议 a$K.Or}  
agreement for sale 售卖协议；买卖协议 5^W},:3R  
agreement for sale and purchase 买卖协议 0>KW94  
agreement for the payment of interest 支付利息协议 "`''eV3  
agreement for the repayment of money 还款协议 n fU\l<  
agreement of reinsurance 再保险协议 \vR&-+8dk  
Agricultural Bank of China 中国农业银行 ]J aV +b'O  
air passenger departure tax 飞机乘客离境税 AO"pm  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
wf[B-2q)  
airport tax 机场税 gfW8s+  
alcohol duty 酒精税 },@1i<Bb  
alienation 让与；让渡；转让 ',<Bo{  
alimony 生活费；赡养费 Ka$YKY,  
All Ordinaries Index [AOI] 所有普通股指数 `*`@ro  
all risks 全险；综合险 G6?+Qzr  
All Sales Record for Stock Market 《股票市场成交报告》
q\fZ Q  
Allied Capital Resources Limited 新联财务有限公司 hQT  p&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 OB{d^e}  
allocation letter 拨款信件 ?9)-?tZ^Q  
allocation of fund 分配款项；预留款项 ![OKmy  
allocation of profit 利润分配；溢利分配 Q#} 0pq  
allocation warrant 拨款令 S3oSc<&2  
allotment 分配；配股 wgeR%#DW  
allotment notice 股份配售通知；配股通知 @TTB$  
allotment of shares 股份分配 &1:_+  
allowable 可获宽免；免税的
(6*CORE   
allowable business loss 可扣除的营业亏损 et$VR:  
allowable expenses 可扣税的支出 uN)o|7  
allowance 免税额；津贴；备抵；准备金 NLz[F`I  
allowance for debts 债项的免税额 9Un3La8PX  
allowance for depreciation by wear and tear 耗损折旧免税额 PqOPRf  
allowance for funeral expenses 殡殓费的免税额 tf5h/:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G; *jL4  
allowance for repairs and outgoings 修葺及支出方面的免税额 (<"uV%1  
allowance to debtor 给债务人的津贴 >5aZ
?#TS1  
alteration of capital 资本更改 DV  
alternate trustee 候补受托人 mT7B#^H  
amalgamation 合并 88GS Bg:YH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v9<'nU WVR  
ambit of charges 征税范围；收费范围 "GTlJqhk  
amended valuation 经修订的估值 ]&dU%9S  
American Commodities Exchange 美国商品交易所 gC+PpY#2h  
American Express Bank Limited 美国运通银行 k\qF> =  
American Stock Exchange 美国证券交易所 IgsK7wn  
amortization 摊销 m@z.H;  
amount due from banks 存放银行同业的款项 ~T{^7"q\  
amount due from banks abroad 存放海外银行同业的款项 fXV+aZ  
amount due from holding companies 控股公司欠款 ][jW2;A  
amount due from local banks 存放本港银行同业的款项 xDU{I0M  
amount due to banks 银行同业的存款 - DO  
amount due to banks abroad 海外银行同业的存款 IYo{eX~=  
amount due to holding companies 控股公司存款 *" ("^_x\  
amount due to local banks 本港银行同业的存款 Ju"*;/  
amount due to outport banks 外埠银行同业的存款 !Rq.L  
amount for note issue 发行纸币的款额 r?w^#V  
amount of bond 担保契据的款额 xE2sb*  
amount of consideration 代价款额 OVo3.  
amount of contribution 供款数额 gB;5&;T:  
amount of indebtedness 负债款额 C[Ap&S  
amount of principal of the loan 贷款本金额 jc4#k+sb  
amount of rates chargeable 应征差饷数额 w[5uX>  
amount of share capital 股本额 -/y]'_a  
amount of sums assured 承保款额 S^Lu RF]F  
amount of variation 变动幅度 7<T1#~w4L  
amount of vote 拨款数额 LR:v$3 G(  
amount payable 应付款额 /Vg=+FEO  
amount receivable 应收款额 j;GH|22  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Mx3MNX/  
analysis 分析 *v'
d1.Z  
ancillary risk 附属风险 -|
"[S"e  
annual account 周年帐目；周年帐目报表；年度决算；年结 1kd\Fq^z$  
annual accounting date 年结日期  ?)_?YLi  
annual allowance 每年免税额；年积金；年度津贴；年津 Cj,Yy  
annual balance 年度余额 &!xePKvO6k  
annual disposable income 每年可动用收入 SWX[|sjdB  
annual estimates 周年预算 al<;*n{/  
annual fee 年费 1[; 7Ay  
annual general meeting 周年大会 o4%H/|Oq.  
annual growth rate 年增率；每年增长率 #K:!s<_"  
annual long-term supplement 长期个案每年补助金 Tuk:: .jD  
annual pensionable emolument 可供计算退休金的年薪 wNk 0F7Ck  
annual report 年报 L[|($vQ"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P1r)n{;  
annual return 周年报表；周年申报表；每年报税表格 a7]wPXKq  
Annual Return Rules 《周年报表规则》 8NE+G.:G  
annual review of consumer prices 每年消费物价回顾 g+X .8>=  
annual roll-forward basis 逐年延展方式 ~yGD("X  
annual salary 年薪 !T'`L{Sj  
annual statement 年度报表；年度决算表 ou{}\^DgQ  
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 yGxAur=dE  
annuitant 年金受益人 @PaOQ@  
annuity 年金 V1P]mUs{1  
annuity contract 年金合约 vj_[LFE  
annuity on human life 人寿年金 ?g6xy[  
antecedent debt 先前的债项 yDE0qUO  
ante-dated cheque 倒填日期支票 !Qqi%  
anticipated expenditure 预期开支 5 $vUdDTg  
anticipated net profit 预期纯利 R7nT,7k.  
anticipated revenue 预期收入 JNJ96wnX1  
anti-inflation measure 反通货膨胀措施 ;v*J:Mn/=  
anti-inflationary stance 反通货膨胀立场 |[ )e5Xhd  
apparent deficit 表面赤字 ]52.nxs~  
apparent financial solvency 表面偿债能力 T"b'T>Y  
apparent partner 表面合伙人 Fv<^\q  
application for personal assessment 个人入息课税申请书 wm'a)B?  
application of fund 资金应用 'o!{YLJ fM  
application to release as liquidator and to destruct the books of accounts and documents 3w>S?"W#  
申请免除清盘人职务及毁灭帐簿与文件 o4zX 41W  
appointed actuary 委任精算师 6dNW2_  
appointed auditor 委任核数师；委任审计师 =(3Yj[>st  
appointed trustee 委任的受托人 6w"_sK?  
appointer 委任人 ?f8)_t}^\  
apportioned pro rata 按比例分摊 ]RvFn~E!s  
apportionment 分配；分摊 &P0jRT3e#Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ev{;}2~V  
apportionment formula 分摊方程式 &c|3v!  
apportionment of estate duty 遗产税的分摊 #hQ#_7  
appraisal 估价；评估 j@Ta\a-,x  
appreciable growth 可观增长 O7Z?y*  
appreciable impact 显着影响 "KiTjl`M,  
appreciable increase 可观增长 zUI
h^hbFf  
appreciation 增值；升值 1^HmM"DD  
appreciation against other currencies 相对其他货币升值 l!d |luqbA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7~I*u6zY  
appreciation tax 增值税 \Zgc [F  
appropriation 拨款；拨用；拨付 J-k/#A4o  
appropriation account 拨款帐目 ^E#i5d+'N  
Appropriation Bill 拨款法案 nj(\+l5  
appropriation-in-aid system 补助拨款办法 auai@)v6  
approved assets 核准资产 9*<=K  
approved basket stock 认可一篮子证券 ,bGYixIfYZ  
approved budget 核准预算 'Zket=Sm;  
approved charitable donation 认可慈善捐款 M}S1Zz%Ii1  
approved charitable institution 认可慈善机构 o?O> pK  
approved currency 核准货币；认可货币 l(<=JUO;  
approved estimates 核准预算
e|e"lP  
approved estimates of expenditure 核准开支预算 mWP1mc:M(  
approved overseas insurer 核准海外保险人 ,8`CsY^1  
approved overseas trust company 核准海外信托公司 #GbfFoE  
approved pooled investment fund 核准汇集投资基金 (X3}&aLF  
approved provident fund scheme 认可公积金计划 hRFm]q  
approved provision 核准拨款 #1z/rUh`Cr  
approved redeemable share 核准可赎回股份 *De}3-e1b  
approved regional stock 认可地区性证券 ea3f`z  
approved retirement scheme 认可退休金计划 SmUj8?6"  
approved subordinated loan 核准附属贷款 /n3Qcht  
arbitrage 套戥；套汇；套利 QEQ/  
arbitrageur 套戥者；套汇者 ]F#}8$  
arbitrary amount 临时款项 +td]g9Ie  
arrangement 措施；安排；协定 iRIO~XVo  
arrears 欠款 v[+ ]  
arrears of pay 欠付薪酬 B'D\l\w  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q{:=z6&  
articles of association 组织章程；组织细则；组织章程细则 WZQ EBXs  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Py~1xf/  
ascertainment of profit 确定利润 <C<z#M'`  
"Asia Clear" “亚洲结算系统” 8t5o&8v  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :?P>))vT%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (Zz8 ldO  
Asian Development Fund [ADF] 亚洲发展基金 'o]kOp@q  
Asian dollar bond 亚洲美元债券 ak"W/"2:  
Asian dollar market 亚洲美元市场 nXT/zfS  
Asian dollar rate 亚洲美元利率 F^Y%Q(Dd7w  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 WXs?2S*  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4G3u8)b=  
asked price 沽盘；喊价；索价；卖方报价 A:4?Jd>  
assessable income 应评税入息 )_a;xB`S(  
assessable loss 应评税亏损 k4-S:kVo  
assessable profit 应评税利润 V)Sw\tS6g  
assessable value 应评税值 x+8%4]u`  
assessed profit 估定利润 %:!ILN  
assessed value 经评估价值 ,.z?=]'en  
assessment 评税；评定；估价；评税单 eqSCE6r9x  
assessment number 评税编号；估价编号 jY
k5]2#A  
assessment of additional tax 补加税评税 ' +f(9/  
assessment of performance 业绩评估；实绩评价 fl}!V4  
Assessor 评税主任 :Xs3Vh,V  
asset price bubbles 资产价格泡沫 }Y!v"DO#Q*  
asset-backed securities 具资产保证的证券 5q;c=oRUj  
assets accretion 资产增值 D%*Ryg  
assets and liabilities 资产与负债 p|>m 2(|  
assets betterment statement 资产递增表；资产改进表 f=IF_|@
^S  
assets lending 实物放款；有抵押贷款 bk|?>yd  
assets of the company passing on the death 死者去世时转移的公司资产 ?3y>K!D(A  
assets pledged as security for liabilities 用作负债抵押的资产 gx.\&W b  
assets portfolio 资产投资组合 )W/
_2Q.  
assets price 资产价格 &Lbh?C  
assets quality 资产质素 _%wB*u,X  
assets realization 资产变现 ENy$sS6[D  
assets refinancing arrangement 资产再集资安排 t\WU}aKML  
assets securitization 资产证券化 #Q"04'g  
assets situated outside Hong Kong 在香港以外地方的资产 5c0$oyl)M  
assets stripping 削减资产；拆卖资产 'Ll'8 ps  
assets value 资产值 zSagsH |W  
assignee 承让人 CI1K:K AM  
assignment 转让；转让书；转让契 ?=,7'@e  
assignment of interest 权益转让 [D"5@  
assignment of letters patent and trade mark 专利证书及商标转让 }ag;yf;  
assignment of property 物业转让；物业转让书 ~t<uX "K  
assignment right 转让权 aZ8f>t1Q  
assignor 转让人 k'NP+N<M  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *z^Au7,&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 D `av9I  
associate member 附属会员 %6la@i  
associated body corporate 相联法人团体 f\?1oMO\  
associated company 相联公司；联属公司 SB`xr!~A]  
associated corporation 相联法团 2^qJ'<2]M  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] K{9  
公认会计师公会〔英国〕 0jt@|
3  
Association of Futures Exchange Brokers 香港期货经纪协会 LRR)T: e}q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]:}7-;$V  
association of underwriters 承保人组织 |-TxX:O-  
assumption of control 接管 XUA%3Xr  
assurance 担保；保险；转易；转易书 j_.tg7X  
assurance of interest 权益的转易 n5y0$S/D  
at 19XX price 按一九ＸＸ年价格计算 M5
P3;  
at a discount 按赔价计算；按贴水价格计算；打折扣 }l&y8,[:  
at a premium 按溢价计算；按升水价格计算 h0C>z2iH  
at call 通知付款；按通知 BKV:U\QZ  
at constant market price 按固定市价计算 Rm}G4Pq  
at constant price 按固定价格计算 iO"ZtkeNr  
at cost 按成本计算 V`rxjv}!  
at current market price 按当时市价计算；按现时市价计算 f?TS#jG4}  
at current price 按当时价格计算；按现时价格计算 xwj{4fzpk{  
at factor cost 按要素成本计算；按生产要素成本计算 dM-~Qo
 
at money-of-the-day price 按付款当日价格计算 =7EkN% V:{  
at or better 按指定或较佳价位〔买卖指令〕 ,hZ?]P&  
at par 按面值计算；平价 bc;?O`I<  
at sight 见票即付 [#fz[U  
at the close 按收市盘 tF\_AvL_8  
at the opening 按开市盘 @+a}O  
attestation 见证；见证条款 {{AZW  
at-the-money option 平价期权 u $B24Cy.  
attorney 受权人；受托代表人 q.j
$]?PQ  
attornment 新拥有人承认书 1k`gr&S  
attributable profit 可归属利润 Gz4LjMQ &  
attributable share value 可归属股份价值 xIH= gK  
Auckland Stock Exchange 奥克兰证券交易所 Qjd]BX;  
auction 拍卖 |E;+j\  
auctioneer 拍卖商 cYBjsN(!A|  
audit 审计；核数 _UY=y^ c0>  
Audit Commission 审计署 {Es1
bO  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0Hx'C^m72  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ZZ/k7(8  
audit review 帐目审查 w_DaldK*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 9Q1w$t~Y  
audited account 审计帐目；经审计的帐目 t>x!CNb'C  
audited annual account 经审计的周年帐目 g`~;"%u7cn  
audited balance sheet 经审计的资产负债表 N4b{^JkF  
auditor 核数师；核数主任；审计师 i^8w0H<-@v  
auditor's certificate 核数师证明书；审计师证明书 vQj{yJ\l1  
auditor's report 核数师报告；审计师报告 ~qXwQ@  
Aussie bond 澳元债券 A|GsbRuy  
austerity budget 紧缩预算 SjIDzNI5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 HZjuL.Tj  
Australia All Ordinaries Index 澳洲所有普通股票指数 B1]FB|0's  
Australian Dollar [AUD] 澳元 ;9q$eK%d  
Australian Options Market 澳大利亚期权市场 @H^\PH?pp  
Australian Securities Commission 澳洲证券事务监察委员会 Wys$#pJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 {:KPEN  
Australian Stock Exchange 澳大利亚证券交易所
FC
  
Austrian Schilling [ATS] 奥地利先令 +{}p(9w@  
authentication 认证；鉴证 xk3)#*  
authority to purchase 委托购买证；委购书 @Y<fj^]k  
authorization 认可；核准；授权；授权书 [{#n?BT  
authorization by direction 指示授权 T5}5uk9  
authorization by instruction 指令授权 LR'~:46#u  
authorization by warrant 令状授权 ad9u;uS  
authorization of unit trust 单位信托的认可 b@sq}8YD|z  
authorized agent 指定代理人 GaV OMT  
authorized capital 法定资本 OL^DuoB4q  
authorized clerk 出市员 kBY#=e).  
authorized dealer 认可交易商 ;Wsl 'e/  
authorized financial institution 认可财务机构 vE)d0l"  
authorized fund 认可基金 prB:
E[1  
authorized fund house 获授权的基金公司；认可基金公司 P ?96;  
authorized institution 认可机构 Bo1 t}#7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "{d[V(lE"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5HTY ~&C  
authorized insurer 获授权保险人；获认可承保人 `6LVXDR  
authorized investment 特准投资项目 FI)0.p  
authorized person 获授权人 Yp8XZ3  
authorized representative 获授权代表 ]BTISaL-R  
authorized share capital 法定股本 sDu&9+  
automated quotation system 自动报价系统 ~q}]/0-m  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] AJ6O>Euq  
自动交易系统〔香港期货交易所有限公司〕 zm4e+v-  
automatic adjustment mechanism 自动调整机制 3M'Y'Szm  
automatic adjustment system 自动调整系统 \lyHQ-gWhc  
Automatic Clearing House 自动票据交换所 wy:euKB~   
automatic exchange rates accumulation system 自动化汇率累集系统 AboRuHQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8^R~qp
g%  
automatic teller machine [ATM] 自动柜员机 }VVtv1  
autopay 自动转帐 zE7)4!  
available assets 可用资产 $. sTb  
available fiscal reserve 现存财政储备 B*^QTJ  
available profit 可用利润 W#wC  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 5"+;}E|q  
average 平均；平均数；海损 3ZvQUH/{W  
average basic salary 平均基本薪金 E.^u:0:P  
average consumer expenditure 平均消费开支；一般消费开支 5p/.( |b,  
average cost 平均成本 Ppx4#j  
average cost of land production 增辟土地平均成本 rKl
  
average daily turnover 平均每日成交额 y@Td]6|f  
average daily wage rate 平均每日工资率 gV'=uz v  
average expenditure pattern 平均开支模式 ;:bnLSPo  
average growth rate 平均增长率 (D\`:
1g  
average net fixed assets 固定资产平均净值 1W9uWkk_d  
average of relatives 相对价格平均数 SW HiiF@  
average price 平均价格 ESe$6)P  
average propensity to consume 平均消费倾向；一般消费倾向 2,.8oa(  
average propensity to save 平均储蓄倾向；一般储蓄倾向 j'UWgwB  
average rate 平均率 8{Vt8>4  
average revenue 平均收入；平均收益 4=|oOIhgb  
average stock 平均库存；平均存货 5)gC<  
average yearly rent 平均年租 /8P7L'Rb  
avoidance of double taxation 避免双重课税 1NK,:m  
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 s6I/%R3  
B> zQ[e@t  
给你加分了