一些有用的会计术语(也不知道发的地方对不对)A

A: 9{geU9&Z  
A share Ａ股；甲类股份 >);M\,1\I  
abatement of tax 减税；减扣免税额 1c@
S[y  
ABN AMRO Bank N.V. 荷兰银行 h4itXJy52B  
above-the-line expenditure 线上项目支出；经常预算支出 5(\/ b<#  
above-the-line receipt 线上项目收入；经常预算收入 'AWWdz  
ABSA Asia Limited 南非联合亚洲有限公司 zt9A-% \R  
absolute change 绝对数值变更 g18zo~LZ  
absolute expenditure 实际开支 Nxl#]  
absolute guideline figure 绝对准则数字 g~,iWoY  
absolute interest 绝对权益 =bP<cC=3b  
absolute order of discharge 绝对破产解除令 ,SIGfd  
absolute profit margin 绝对利润幅度 |:4W5>sfg  
absolute value 实值；绝对值 (pM&eow}  
absolutely vested interest 绝对既得权益 ^fsC]9NS  
absorbed cost 已吸收成本；已分摊成本 op2Zf?Bx{+  
absorption 吸收；分摊；合并 -DJ,<f*$  
absorption rate 吸收率；摊配率；分摊率 t~dK\>L  
ACB Finance Limited 亚洲商业财务有限公司 x!W5'DO  
acceptable form of reciprocity 合理的互惠条件 wj0_X;L  
acceptable rate 适当利率；适当汇率 LjEMs\P\  
acceptance agreement 承兑协议 k >.U!  
acceptance for honour 参加承兑 6Y6t.j0vN.  
acceptor 承兑人；接受人；受票人 <\uDt
bK  
acceptor for honour 参加承兑人 S&y${f  
accident insurance 意外保险 /qwY/^  
Accident Insurance Association of Hong Kong 香港意外保险公会 !mWm@}Ujg  
accident insurance scheme 意外保险计划 ~iiDy;"  
accident year basis 意外年度基准 7LM&3mA<  
accommodation 通融；贷款 iD%a;]  
accommodation bill 通融票据；空头票据 |7n%8JsY!"  
accommodation party 汇票代发人 w(Tr,BFF  
account balance 帐户余额；帐户结余 <h+@;/v:  
account book 帐簿 jA2%kX\6//  
account collected in advance 预收款项 -qvMMit%7  
account current book 往来帐簿 dT&u}o3X  
account of after-acquired property 事后取得的财产报告 "Xwsu8~  
account of defaulter 拖欠帐目 G(shZ=fq  
account payable 应付帐款 3G 5xIr6   
account payee only [A/C payee only] 只可转帐；存入收款人帐户
(RrC<5"  
account receivable 应收帐款 o(> #}[N}  
account receivable report 应收帐款报表 Z  eY*5m  
account statement 结单；帐单；会计财务报表 Ktt(l-e+  
account title 帐户名称；会计科目 )+Z.J]$O-  
accountant's report 会计师报告 b&QI#w  
Accountant's Report Rules 会计师报告规则 +\dKe[j{g  
accounting and auditing procedure 会计与审计程序；会计与核数程序 C2zKt/)A  
Accounting Arrangements 《会计安排》 ]oz>/\!  
accounting basis 会计基础 qf ]le]J  
accounting by Official Receiver 破产管理署署长呈交的帐目 I*JJvqh
  
Accounting Circular 《会计通告》 bQ 0Ab"+D  
accounting class 会计类别 Uc,

..  
accounting date 记帐日期；会计结算日期 FqGMHM\J  
accounting for money 款项核算 )MTf  
Accounting Officer 会计主任 yP}
|8x  
accounting period 会计报告期；会计期 nQ|($V1?W  
accounting policy 会计政策；会计方针 Y`$\o  
accounting practice 会计惯例 50A\Y)i_mZ  
accounting principle 会计准则 xe(7q1   
accounting record 会计记录 g2^{+,/^K  
accounting report 会计报告 iqB%sIP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2!CL8hG5:  
Accounting Society of China 中国会计学会 @}waZ?'  
accounting statement 会计报表 S=`$w  
accounting system 会计制度；会计系统 GcA|JS=>  
accounting transaction 会计事项；帐务交易 91yYR*  
accounting treatment 会计处理 `HYj:4v'  
accounting year 会计年度 sredL#]BA  
accretion 增值；添加 |/8!PKm  
accrual 应计项目；应累算数目 MT)q?NcG  
accrual basis 应计制；权责发生制 I1s= =  
accrual basis accounting 应计制会计；权责发生制会计 Qi=0[  
accrue 应累算；应计
<tsexsw  
accrued benefit 应累算利益 i|,}y`C#  
accrued charges 应计费用 H"Hl~~U  
accrued cumulative preference share dividend 应累算的累积优先股股息 l=Jw6F+5  
accrued expenses 应累算费用 3fX_XH1Q  
accrued interest payable 应付利息；应计未付利息 N7}3?wS  
accrued interest receivable 应收利息；应计未收利息 <"3${'$k`  
accrued right 累算权益 lx2%=5+i;  
accruing profit 应累算的利润 -bSM]86  
accumulated fiscal reserve 累积财政储备 U1fqs{>  
accumulated profit 累积利润；滚存溢利 CK|AXz+EN  
accumulated reserve 累积储备 5&_")k3$*  
accumulation of surplus income 累积收益盈余 ZFH-srs{  
acquired assets 既得资产 ]mNsG0r6  
acquisition 收购；购置；取得 @;y@Hf'Jv  
acquisition cost 购置成本 [ybK  
acquisition expenses 购置费用 o /1+ }f  
acquisition of 100% interest 收购全部股权 =WZ9|
e  
acquisition of control 取得控制权 nra)t|m  
acquisition of fixed assets 购置固定资产 -k2|`t _  
acquisition of shell “买壳” ?|}qT05  
acquisition price 收购价 d( ru5*p  
act of God 天灾 ;l0%yg/}  
acting partner 执事合伙人 %BMlcm7Ec  
active market 买卖活跃的市场；交投畅旺的市场；旺市 :f_oN3F p  
active partner 积极参与的合伙人 #uC}IX2n  
active trading 交投活跃 %z-so?gF  
actual circulation 实际流通 -byaV;T?"  
actual cost 实际成本 n;vZY  
actual expenditure 实际开支；实际支出 >o&%via}  
actual income 实际入息；实际收入；实际收益 ?8< =.,r  
actual market 现货市场 3fZoF`<a  
actual price 现货价；实际价格 S5Pn6'w  
actual profit 实际利润 W >}T$a}\  
actual quotation 实盘；实际价位；实际报价 g`.H)36  
actual year basis 按实际年度计算 ~ oq.yn/1  
actuals 实货 q&NXF(  
actuarial investigation 精算调查 {-]K!tWda  
actuarial principle 精算原则 fk1d iB  
actuarial report 精算师报告 !Z{7X ^  
Actuarial Society of Hong Kong 香港精算学会 JX&%5sn(  
actuarial valuation 精算师估值 eAjR(\f>  
actuary 精算师 63$`KG3  
ad referendum agreement 暂定协议；有待覆核的协定 0jxXUWO  
ad valorem duty 从价税；按值征税 1;{nU.If  
ad valorem duty system 从价税制 $83Qd  
ad valorem fee 从价费 T/%Y_.NtU  
ad valorem tariff 从价关税 ,VUOsNN4\  
additional allowance 额外免税额 KIWHn_ :  
additional amount for unexpired risk 未过期风险的额外款额 %Q.M& U  
additional assessable profit 补加应评税利润 BNr%Q:Q  
additional assessment 补加评税 x5;D'Y t"|  
additional commitment 额外承担  z.2UZ%:  
additional commitment vote 额外承担拨款 .A6pPRy e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q.V@Sawe5  
additional dependent parent allowance 供养父母额外免税额 42,dH
Ydt  
additional provision 额外拨款 Uqj$itqUQ  
additional stamp duty 附加印花税 4R8Qn^  
additional tax 补加税罚款；补加税款 83#<Yxk~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 LL+_zBP.  
adjudged bankrupt 被裁定破产 ma
QxU(  
adjudicated bankrupt 裁定破产人 X2,v'`U5&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 xH,e$t#@@~  
adjudication of bankruptcy 裁定破产；宣告破产 loBW#>  
adjudication of insolvency 裁定无力偿还债务 0A8G8^T  
adjusted actual 经调整的实数；调整后的实数 _ogN  
adjusted current assets 经调整的流动资产；调整后的流动资产 oz|+{b}%  
adjusted figure 经调整的数字；调整后的数额 o~4kJW#  
adjusted liabilities 经调整的负债；调整后的负债 pV 8U`T  
adjusted loss 经调整的亏损；调整后的亏损 e~,+rM  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 V!TGFo}  
adjusted profit 经调整的利润；调整后的利润 vJ 28A  
adjusted surplus 经调整的盈余额；调整后的盈余额 9j-;-`$S  
adjusted value 经调整的价值；调整后的价值 M9~'dS'XI  
adjustment 调整；修订；理算〔保险〕 R]>0A3P  
adjustment centre 调剂中心 d:cOdm>,  
adjustment lag 调整过程的时间差距；调整时差 GlJOb|WOX  
adjustment mechanism 调整机制 ~rXLb:  
adjustment of loss 亏损调整 0Am\02R.C,  
adjustment process 调整过程；调整程序 LRS,bl3}/  
adjustment range 调整幅度 KRP6b:+4L  
administered exchange rate 受管制汇率 P~x4h{~Gd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 qM3(OvCt  
administration expenses 行政费用 )`gxaT>&l  
administration fee 手续费；行政费 eE\T,u5:  
administration in bankruptcy 破产管理 KMl3`+i  
administration order 遗产管理令 ]S@DVXH  
administrator 管理人；遗产管理人 t
)O]0) s  
administrator of the estate 遗产管理人 fmLDufx  
admission of debt 债项承认书 3{ea~G)[9  
admission of proof 接纳债权证明 Y$|KY/)H)  
advance 放贷款项；垫付款项；预支款项；预付款项 j~9Y0jz_  
advance account 暂支帐目；预付款帐户 5dX0C  
advance compensation 预付补偿金 c0X1})q$  
advance from shareholder 股东垫款 c2s73iz  
advance pending reimbursement 预支以待日后付还 ]a*26AbU+  
advanced economy 先进经济体系 20Jlf?  
advancement 预付；预付财产 rCA0c8  
advances warrant 垫款令 ICG:4n(,  
advancing 贷出 pk;S"cnk  
adverse balance 逆差 GQjU="+  
adverse exchange 逆汇 m>!o Yy_  
advertisement addressed to shareholders 在报章刊登的致股东通告 c@j3L23B  
advice for collection 托收通知书 .~^A!t  
advice of drawing 提款通知书；汇票通知书 ;{e'q?Y  
advice of payment 付款通知 tm_\(  
Advisory Committee [Securities and Futures Commission]  91fZr  
谘询委员会〔证券及期货事务监察委员会〕 F<*zL:-Z  
Advisory Committee on Diversification 经济多元化谘询委员会 )WvOa] :  
affidavit 誓章；遗产申报誓章 QMDkkNK  
affidavit of no receipt 述明无收款的誓章 *N6sxFs  
affiliate 联号；联营公司；附属公司 P.^*K:5@  
affiliated company 附属公司；联号；联营公司 tpgD{BY^wJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 b`;&o^7gMO  
affordability 负担能力 Gsm.a  
African Development Bank [AfDB] 非洲开发银行 u:wf:^  
after-acquired property 事后取得的财产 C8(0|XX  
after-hours dealing 市后交易 "0z4mQ}>N  
after-tax profit 税后盈利；税后利润；税后溢利 +lf`Dd3  
agency agreement 代理协议 wjOJn]  
agency expenses 代理机构的开支 c2Y\bKeN  
agency fee 代理费 e%7#e%1s  
Agency Law 《代理法》 |a'$v4dCF  
agent 代理人；承销人 s4=EyBI  
agent of company 公司代理人 =#{q#COK$  
agent's fee 代理人费；经纪费 D_`~$QB`,  
aggregate 总计；总数；总体数字 %h
z5)  
aggregate amount 总款额；总额 F"23vG>3  
aggregate assets and liabilities 总体资产与负债 Q5 o0!w  
aggregate at constant price 按固定价格计算的总体数字 YCdtf7P=q  
aggregate demand 总需求 mMCd  
aggregate gross position 总持仓量 4:s,e<Tc4v  
aggregate limit 总限额 &C?4'e  
aggregate of salaries tax 合计薪俸税 -BwZ  
aggregate performance 总体表现；总体业绩 ,~Lx7 5{  
aggregate supply 总体供应 {817Svp@  
aggregate surplus 总盈余 A9GSeW<  
aggregate total 整体总额 wRX#^;O9?>  
aggregate value 总值；合计价值 'Awd:Aed5  
aggregated basis 合计基准 4P7r\hs  
aggregated net chargeable income 合计应课税入息实额 <J}JYT  
aggregation 合并计算；合计；总和 =66'33l2  
aggregation of incomes of husband and wife 夫妇入息合并计算 8\?H`NN  
aggregation of property 财产的总和 Z:,`hW*A6  
agio 差价；贴水 = ^%*:iT  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 h=kC3ot\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 4`+R |"4  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 q1rD>n&d  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %."w]fy>P  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 uj)f
ah?Wg  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment idjk uB(6  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 v++&%  
agreement for a settlement 授产协议 &IG*;$c!  
agreement for assignment 转让协议 ,OMdLXr  
agreement for sale 售卖协议；买卖协议 ,"?8  
agreement for sale and purchase 买卖协议 Q>G% *?  
agreement for the payment of interest 支付利息协议 ]KUeSg|  
agreement for the repayment of money 还款协议 hij 9r z  
agreement of reinsurance 再保险协议 +z~bH!$2  
Agricultural Bank of China 中国农业银行 z6Nz)$!_i  
air passenger departure tax 飞机乘客离境税 ;2gO(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "_+8z_  
airport tax 机场税 'W&ewZH_h  
alcohol duty 酒精税 \23m*3"W  
alienation 让与；让渡；转让 -x!JTx[K  
alimony 生活费；赡养费 dvAz}3p0]  
All Ordinaries Index [AOI] 所有普通股指数 2=VFUR 8  
all risks 全险；综合险 r\C"Fx^  
All Sales Record for Stock Market 《股票市场成交报告》 xd+aO=)Td  
Allied Capital Resources Limited 新联财务有限公司 u!FF{~5cs  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 60xL.Z   
allocation letter 拨款信件 !2.eJ)G  
allocation of fund 分配款项；预留款项 -^< t%{d  
allocation of profit 利润分配；溢利分配 q{xF7}i  
allocation warrant 拨款令 JL7;l0#  
allotment 分配；配股 }Am5b@g"$Y  
allotment notice 股份配售通知；配股通知 'sa>G  
allotment of shares 股份分配 R)=){SI:1)  
allowable 可获宽免；免税的 /:C<{m.[}  
allowable business loss 可扣除的营业亏损 -6e^`c6{  
allowable expenses 可扣税的支出 D]WrPWL8v  
allowance 免税额；津贴；备抵；准备金 %@HuAcNi  
allowance for debts 债项的免税额 7gRR/&ZK  
allowance for depreciation by wear and tear 耗损折旧免税额 S>s+ nqcP  
allowance for funeral expenses 殡殓费的免税额 +iNp8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j.\0p-,  
allowance for repairs and outgoings 修葺及支出方面的免税额 {}H/N  
allowance to debtor 给债务人的津贴 >H,
E3Z  
alteration of capital 资本更改 vm=d?*cR  
alternate trustee 候补受托人 \9R=fA18  
amalgamation 合并 MG^YT%f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;B{oGy.  
ambit of charges 征税范围；收费范围 y#/P||PM  
amended valuation 经修订的估值 {r#uD5NJ/  
American Commodities Exchange 美国商品交易所 d@ ]N  
American Express Bank Limited 美国运通银行 l.BiE<&  
American Stock Exchange 美国证券交易所 Ieh<|O,-C  
amortization 摊销 qu;$I'Ul%  
amount due from banks 存放银行同业的款项 C4 -y%W"P  
amount due from banks abroad 存放海外银行同业的款项 xiqeKoAD  
amount due from holding companies 控股公司欠款 Tsdgg?#  
amount due from local banks 存放本港银行同业的款项 >Udq{<]#r  
amount due to banks 银行同业的存款 s#Xfu\CP  
amount due to banks abroad 海外银行同业的存款 `4ti?^BNm  
amount due to holding companies 控股公司存款 j-| !QlB  
amount due to local banks 本港银行同业的存款 $s"-r9@q  
amount due to outport banks 外埠银行同业的存款 V \/Qik{h  
amount for note issue 发行纸币的款额 PlwM3lrj  
amount of bond 担保契据的款额 R%`fd *g  
amount of consideration 代价款额 /RWD\u<l  
amount of contribution 供款数额 <00=bZzX  
amount of indebtedness 负债款额 SErh"~[  
amount of principal of the loan 贷款本金额 ~G.MaSm  
amount of rates chargeable 应征差饷数额 WwxV}?Cf+  
amount of share capital 股本额 #S[Y}-]T  
amount of sums assured 承保款额 UQbk%K2  
amount of variation 变动幅度 x4v&%d=M  
amount of vote 拨款数额 n|B<rx?v  
amount payable 应付款额 |*l^<==  
amount receivable 应收款额 jrX`_Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XR$i:kL,,  
analysis 分析 B)dG:~  
ancillary risk 附属风险 XQ8q)B=  
annual account 周年帐目；周年帐目报表；年度决算；年结 *aGJ$ P0  
annual accounting date 年结日期 (&X/n=UI  
annual allowance 每年免税额；年积金；年度津贴；年津 ;s+3#Py  
annual balance 年度余额 Uz%ynH  
annual disposable income 每年可动用收入 Zu94dF
P  
annual estimates 周年预算 i9T<(sdK+  
annual fee 年费 bEmzigN[  
annual general meeting 周年大会 zT93Sb  
annual growth rate 年增率；每年增长率 .eyJ<b9  
annual long-term supplement 长期个案每年补助金 ^UFNds'q  
annual pensionable emolument 可供计算退休金的年薪
{~XAg~  
annual report 年报 VLoRS)   
Annual Report on the Consumer Price Index 《消费物价指数年报》 $UpWlYwG  
annual return 周年报表；周年申报表；每年报税表格 aq#F  
Annual Return Rules 《周年报表规则》 0IBQE  
annual review of consumer prices 每年消费物价回顾 ;s8\F]K  
annual roll-forward basis 逐年延展方式 v@{VQVx  
annual salary 年薪 e7plL^^`  
annual statement 年度报表；年度决算表 B;2#Sa.  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 =,X*40=  
annuitant 年金受益人 MooxT7  
annuity 年金 86a,J3C[  
annuity contract 年金合约 hDc
2T  
annuity on human life 人寿年金 \ rKUPI\  
antecedent debt 先前的债项 7G0;_f{  
ante-dated cheque 倒填日期支票 f+\UVq?  
anticipated expenditure 预期开支  ^mN`!+  
anticipated net profit 预期纯利 +Eel|)Z*Q  
anticipated revenue 预期收入 G2b"R{i/,  
anti-inflation measure 反通货膨胀措施 Bm<tCN-4  
anti-inflationary stance 反通货膨胀立场 !/X>k{  
apparent deficit 表面赤字 \S{ihS@J  
apparent financial solvency 表面偿债能力 {Z178sik  
apparent partner 表面合伙人 uuL(BUGt-  
application for personal assessment 个人入息课税申请书 a%?v/Ku  
application of fund 资金应用 XJk~bgO*  
application to release as liquidator and to destruct the books of accounts and documents _,igN>  
申请免除清盘人职务及毁灭帐簿与文件 Xe(]4Ux  
appointed actuary 委任精算师 qLl4t/p  
appointed auditor 委任核数师；委任审计师 N2
lz{  
appointed trustee 委任的受托人 +fq\K]  
appointer 委任人 ?a'EkZ.dB  
apportioned pro rata 按比例分摊 SL +\{V2  
apportionment 分配；分摊 j,z)x[3}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OF:0jOW  
apportionment formula 分摊方程式 Mhc5<~?  
apportionment of estate duty 遗产税的分摊 MM( ,D& Z  
appraisal 估价；评估 Nnoj6+b  
appreciable growth 可观增长 -OnKvpeI  
appreciable impact 显着影响 Dw y|mxlFn  
appreciable increase 可观增长 E )2/Vn2  
appreciation 增值；升值 fB'Jo<C  
appreciation against other currencies 相对其他货币升值 Dj6^|R$z&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8?|W-rN  
appreciation tax 增值税 `G=+qti  
appropriation 拨款；拨用；拨付 LLoV]~dvUu  
appropriation account 拨款帐目 LLMGs: [  
Appropriation Bill 拨款法案 7uOtdH+  
appropriation-in-aid system 补助拨款办法 6z'0fi|EN  
approved assets 核准资产 !)05,6WQ  
approved basket stock 认可一篮子证券 C:f^&4 3  
approved budget 核准预算 q;_?e_  
approved charitable donation 认可慈善捐款 'Zqt~5=5  
approved charitable institution 认可慈善机构 &vQ5+  
approved currency 核准货币；认可货币 R[TaP7n  
approved estimates 核准预算 g4;|uK;  
approved estimates of expenditure 核准开支预算 CZ%KC$l.5  
approved overseas insurer 核准海外保险人 uLNOhgSUf  
approved overseas trust company 核准海外信托公司 +?{LLD*2e  
approved pooled investment fund 核准汇集投资基金 /AYq^  
approved provident fund scheme 认可公积金计划 K<WowU  
approved provision 核准拨款 ,mz7!c9H^a  
approved redeemable share 核准可赎回股份 "hZ `^"0b  
approved regional stock 认可地区性证券 6j|~oMYP  
approved retirement scheme 认可退休金计划 b{X
.lz0
 
approved subordinated loan 核准附属贷款 z]=Ks_7  
arbitrage 套戥；套汇；套利 NdRE,HWd?$  
arbitrageur 套戥者；套汇者 q6x}\$mL  
arbitrary amount 临时款项 JIc9csr:b  
arrangement 措施；安排；协定 @]42.oP  
arrears 欠款 8:uh0  
arrears of pay 欠付薪酬 :_+U[k(#  
arrears of revenue 逾期未收税款；逾期未收的帐项 K9K.mGYc  
articles of association 组织章程；组织细则；组织章程细则 XXQC`%-]<i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ' -aLBAxy  
ascertainment of profit 确定利润 TGjxy1A  
"Asia Clear" “亚洲结算系统” XjYMp3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 n"Jj'8k  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 hqwsgJ  
Asian Development Fund [ADF] 亚洲发展基金 wzZ]| C(vp  
Asian dollar bond 亚洲美元债券 A>(EM}\,  
Asian dollar market 亚洲美元市场 [FBc&HN  
Asian dollar rate 亚洲美元利率 9_Z_5w;h  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #W8c)gkG9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 YF%]%^n  
asked price 沽盘；喊价；索价；卖方报价 nhd.c2t\  
assessable income 应评税入息 M
3dUGM  
assessable loss 应评税亏损 ZvK3Su)f1  
assessable profit 应评税利润 E;"VI2F  
assessable value 应评税值 -W:@3\{  
assessed profit 估定利润 5r;)Ppo  
assessed value 经评估价值 dkg+_V!  
assessment 评税；评定；估价；评税单 E^~ {thf  
assessment number 评税编号；估价编号 &]anRT#  
assessment of additional tax 补加税评税 cvx"XxE,  
assessment of performance 业绩评估；实绩评价 ol`q7i.  
Assessor 评税主任 &?gcnMg$,J  
asset price bubbles 资产价格泡沫 R/2L9Lcv  
asset-backed securities 具资产保证的证券 HD,6  
assets accretion 资产增值 n"R$b:  
assets and liabilities 资产与负债 Lf{pTxKr  
assets betterment statement 资产递增表；资产改进表 h,]lN'JG{  
assets lending 实物放款；有抵押贷款 jT;'T$  
assets of the company passing on the death 死者去世时转移的公司资产 TQvjU!>  
assets pledged as security for liabilities 用作负债抵押的资产 LOgB_$9_3  
assets portfolio 资产投资组合 UA#=K+2  
assets price 资产价格 rAgpcp}  
assets quality 资产质素 d Z+7S`{  
assets realization 资产变现 NVDIuh  
assets refinancing arrangement 资产再集资安排 g26 l:1P  
assets securitization 资产证券化 qc.9GC  
assets situated outside Hong Kong 在香港以外地方的资产 }Fu2
%L>  
assets stripping 削减资产；拆卖资产 t=[/L]!  
assets value 资产值 YG>E
op  
assignee 承让人 RaC6RH  
assignment 转让；转让书；转让契 5F:\U  
assignment of interest 权益转让 dO-Zj#%7z8  
assignment of letters patent and trade mark 专利证书及商标转让 G)""^YB-  
assignment of property 物业转让；物业转让书 w}29#F\]R  
assignment right 转让权 p%OVl[^jp  
assignor 转让人 ~fO#En  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 N0ZD+  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Kke _?/fT  
associate member 附属会员 Fo]]j=  
associated body corporate 相联法人团体 ZV07;`I  
associated company 相联公司；联属公司 >PG
sY[N  
associated corporation 相联法团 )EN,Ry  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6-nf+!#G  
公认会计师公会〔英国〕 UZgrSX {  
Association of Futures Exchange Brokers 香港期货经纪协会 <F|S<\Y.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 E/E|*6R  
association of underwriters 承保人组织 HaOSFltf#  
assumption of control 接管 .;D'  
assurance 担保；保险；转易；转易书 8#Y_]Z?)  
assurance of interest 权益的转易 AP?m,nd6  
at 19XX price 按一九ＸＸ年价格计算 HZ\=NDz  
at a discount 按赔价计算；按贴水价格计算；打折扣 wJ7Fnj>u%  
at a premium 按溢价计算；按升水价格计算 dBW4%Zh  
at call 通知付款；按通知 s1T}hp  
at constant market price 按固定市价计算 <H1e+l{8$  
at constant price 按固定价格计算 RLDu5  
at cost 按成本计算 X`I=Z ysB  
at current market price 按当时市价计算；按现时市价计算 wee5Nirw6  
at current price 按当时价格计算；按现时价格计算 /NVyzM51V  
at factor cost 按要素成本计算；按生产要素成本计算 B{1yMJA  
at money-of-the-day price 按付款当日价格计算 McvLU+  
at or better 按指定或较佳价位〔买卖指令〕 JOki4N  
at par 按面值计算；平价 I>>X-}  
at sight 见票即付 X-%91z:o58  
at the close 按收市盘 G<t_=j/r  
at the opening 按开市盘 Z0Qh7xWve  
attestation 见证；见证条款 x2g=%K=  
at-the-money option 平价期权 (HeIO  
attorney 受权人；受托代表人 YMn=9EUp  
attornment 新拥有人承认书 m9aP]I3g]\  
attributable profit 可归属利润 zM'2opiUY  
attributable share value 可归属股份价值 [g:KFbEY  
Auckland Stock Exchange 奥克兰证券交易所 E^m2:J]G  
auction 拍卖 JRw)~Tg @  
auctioneer 拍卖商 hHsO?([99  
audit 审计；核数 8
;Df/%  
Audit Commission 审计署 rVnolA*%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] $H7T|`WI.,  
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〕 bw[K^/  
audit review 帐目审查 "=9)|{=m  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *&W1|Qkg_  
audited account 审计帐目；经审计的帐目 d^XRkB:h  
audited annual account 经审计的周年帐目 2iWxx:e  
audited balance sheet 经审计的资产负债表 T-lHlm  
auditor 核数师；核数主任；审计师 H=_k|#/  
auditor's certificate 核数师证明书；审计师证明书 +RD{<~i  
auditor's report 核数师报告；审计师报告 IQ9Rvnna  
Aussie bond 澳元债券 /k^O1+]H  
austerity budget 紧缩预算 OlYCw.Zu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 rh(77x1|(G  
Australia All Ordinaries Index 澳洲所有普通股票指数 ww~gmz  
Australian Dollar [AUD] 澳元 &n&ndq  
Australian Options Market 澳大利亚期权市场  xXZ{  
Australian Securities Commission 澳洲证券事务监察委员会 ]WC@*3'kye  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0'^zIL#.  
Australian Stock Exchange 澳大利亚证券交易所 },t
n
 
Austrian Schilling [ATS] 奥地利先令 4031~A8  
authentication 认证；鉴证 mybjcsV4  
authority to purchase 委托购买证；委购书 ZCCwx71
j  
authorization 认可；核准；授权；授权书 FtxmCIVIV~  
authorization by direction 指示授权 bA3pDt).p  
authorization by instruction 指令授权 gA:N>w&<X  
authorization by warrant 令状授权 Twr<MXa  
authorization of unit trust 单位信托的认可 ~
,P."  
authorized agent 指定代理人 #5W-*?H  
authorized capital 法定资本 ik|iAWy  
authorized clerk 出市员 n$(_(&  
authorized dealer 认可交易商 \Y}neh
xG@  
authorized financial institution 认可财务机构 nHmi%R7k  
authorized fund 认可基金 RU GhhK  
authorized fund house 获授权的基金公司；认可基金公司 npdpKd+*K"  
authorized institution 认可机构 {!7 ^w  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +"2IQme5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 i^u5j\pfY*  
authorized insurer 获授权保险人；获认可承保人 (8OaXif  
authorized investment 特准投资项目 EU-=\Y  
authorized person 获授权人 TZ%u;tBH:  
authorized representative 获授权代表 iMr/i?`i  
authorized share capital 法定股本 L&SlUXyt.c  
automated quotation system 自动报价系统 MzO4Yv"A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ue)8g#  
自动交易系统〔香港期货交易所有限公司〕 Z3 $3zyi  
automatic adjustment mechanism 自动调整机制 -+=+W  
automatic adjustment system 自动调整系统 7\1bq&a<  
Automatic Clearing House 自动票据交换所 R} aHo0r  
automatic exchange rates accumulation system 自动化汇率累集系统 <hbxerg  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 MUU9IMFJ  
automatic teller machine [ATM] 自动柜员机 dzPwlCC%-  
autopay 自动转帐 #97w6,P+  
available assets 可用资产 q!+m, !M  
available fiscal reserve 现存财政储备 rN%aP-sa<  
available profit 可用利润 ]za1=~[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 N!&$fhY)  
average 平均；平均数；海损 6?v)Hb}J%d  
average basic salary 平均基本薪金 <kr%ylhIu  
average consumer expenditure 平均消费开支；一般消费开支 @SV.F  
average cost 平均成本 Q+UqLass  
average cost of land production 增辟土地平均成本 J 4EG  
average daily turnover 平均每日成交额 wx|eO[14  
average daily wage rate 平均每日工资率 LE:nmo  
average expenditure pattern 平均开支模式 >O:j.(*!  
average growth rate 平均增长率 >>C(y?g  
average net fixed assets 固定资产平均净值 %l7|+%M.{  
average of relatives 相对价格平均数 H,H=y},  
average price 平均价格 wLf=a^c#  
average propensity to consume 平均消费倾向；一般消费倾向 GCTf/V\#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ,#PeK(  
average rate 平均率 f._FwD  
average revenue 平均收入；平均收益 n-7|{1U  
average stock 平均库存；平均存货 ,!?&LdPt>  
average yearly rent 平均年租 k )T;WCia  
avoidance of double taxation 避免双重课税 wZA(><\  
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#Vl{ b  
C1@6r%YD  
给你加分了