一些有用的会计术语(也不知道发的地方对不对)A

A: 6IM:Xj  
A share Ａ股；甲类股份 :#W>lq@H  
abatement of tax 减税；减扣免税额 vYG
$>*  
ABN AMRO Bank N.V. 荷兰银行 Aj=c,]2  
above-the-line expenditure 线上项目支出；经常预算支出 );x[1*e  
above-the-line receipt 线上项目收入；经常预算收入 :SpPT  
ABSA Asia Limited 南非联合亚洲有限公司 !myF_cv}'  
absolute change 绝对数值变更 >Q^*h}IdW  
absolute expenditure 实际开支 mDU-;3OqF  
absolute guideline figure 绝对准则数字 q
k(u5Z  
absolute interest 绝对权益 *(<3 oIRS  
absolute order of discharge 绝对破产解除令 =TXc- J  
absolute profit margin 绝对利润幅度 k8"[)lDc.  
absolute value 实值；绝对值 vy F(k3W  
absolutely vested interest 绝对既得权益 UIw6~a3E  
absorbed cost 已吸收成本；已分摊成本  eYRm:KC  
absorption 吸收；分摊；合并 YA^g[,  
absorption rate 吸收率；摊配率；分摊率 ,[Z;"wE  
ACB Finance Limited 亚洲商业财务有限公司 `#N7ym;s@  
acceptable form of reciprocity 合理的互惠条件 a^&3?3   
acceptable rate 适当利率；适当汇率 ia/_61%  
acceptance agreement 承兑协议 {{_,YO^w  
acceptance for honour 参加承兑 4:v{\R  
acceptor 承兑人；接受人；受票人 h'
G8@j;  
acceptor for honour 参加承兑人  '+C%]p  
accident insurance 意外保险 Jz\'%O'  
Accident Insurance Association of Hong Kong 香港意外保险公会 NW;wy;;  
accident insurance scheme 意外保险计划 w2`j&]D6  
accident year basis 意外年度基准 j-etEWOTr  
accommodation 通融；贷款 GEi^3UD  
accommodation bill 通融票据；空头票据 &rxR"^x\  
accommodation party 汇票代发人 zX/9^+p:  
account balance 帐户余额；帐户结余 jl4rEzVu  
account book 帐簿 bjq2XP?LL  
account collected in advance 预收款项 Mxe  
account current book 往来帐簿 %5H>tG`]  
account of after-acquired property 事后取得的财产报告 L"!BN/i_  
account of defaulter 拖欠帐目 yh Ymbu  
account payable 应付帐款 gG=E2+=uy  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `{I-E5x  
account receivable 应收帐款 .c.#V:XZ#U  
account receivable report 应收帐款报表 ;rH@>VrR  
account statement 结单；帐单；会计财务报表 pF"IDC  
account title 帐户名称；会计科目 O8ZHI
s  
accountant's report 会计师报告 PK* $  
Accountant's Report Rules 会计师报告规则 b%,`;hy{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 sWnU*Q  
Accounting Arrangements 《会计安排》 YEqWTB|w  
accounting basis 会计基础 Bhrp"l +|  
accounting by Official Receiver 破产管理署署长呈交的帐目 :!Tb/1  
Accounting Circular 《会计通告》 v4Q8
RE?  
accounting class 会计类别 {z}OZHJN  
accounting date 记帐日期；会计结算日期 = 8%+$vX  
accounting for money 款项核算 CR$5'#11)  
Accounting Officer 会计主任 mWM!6"  
accounting period 会计报告期；会计期 ZK]C!8\2|  
accounting policy 会计政策；会计方针 |bz,cvlP W  
accounting practice 会计惯例 ]={{$}8.  
accounting principle 会计准则 bdCpGG9  
accounting record 会计记录 etH%E aF[  
accounting report 会计报告 dGz
Z_Vf  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Oj0/[(D-  
Accounting Society of China 中国会计学会 `W8dayZt  
accounting statement 会计报表 %/&?t`%H  
accounting system 会计制度；会计系统 j7 D\O  
accounting transaction 会计事项；帐务交易 kSw.Q2ao  
accounting treatment 会计处理 cv["Ps#;`W  
accounting year 会计年度 VscEd
t
kd  
accretion 增值；添加 R@r"a&{/  
accrual 应计项目；应累算数目 `=Hh5;ep  
accrual basis 应计制；权责发生制 y85/qg)H^  
accrual basis accounting 应计制会计；权责发生制会计 #SRGVa`x  
accrue 应累算；应计 ZOG6  
accrued benefit 应累算利益 y8un&LP  
accrued charges 应计费用 x*[\$E`v  
accrued cumulative preference share dividend 应累算的累积优先股股息 /wL}
+  
accrued expenses 应累算费用 Y m|zM1qc  
accrued interest payable 应付利息；应计未付利息 >%.6n:\rG  
accrued interest receivable 应收利息；应计未收利息 PQ|kE`
'  
accrued right 累算权益 9_F2nmEv  
accruing profit 应累算的利润 9Qb_BNUo  
accumulated fiscal reserve 累积财政储备 GKwm %A  
accumulated profit 累积利润；滚存溢利 PDo%ob\Ym  
accumulated reserve 累积储备 X&6p_Lo  
accumulation of surplus income 累积收益盈余 i1?H*:]  
acquired assets 既得资产 ALiXT8q  
acquisition 收购；购置；取得 \5Jpr'mY5  
acquisition cost 购置成本 }CA oB::&  
acquisition expenses 购置费用 Uok?FEN  
acquisition of 100% interest 收购全部股权 :d-+Z%Y  
acquisition of control 取得控制权 ND7 gxt-B  
acquisition of fixed assets 购置固定资产 A|8(3PiP  
acquisition of shell “买壳” ^l6q  
acquisition price 收购价 oxb#{o9G  
act of God 天灾 W9T,1h5x  
acting partner 执事合伙人 y!Q&;xO+!  
active market 买卖活跃的市场；交投畅旺的市场；旺市 kQ~*iY  
active partner 积极参与的合伙人 .3&zP  
active trading 交投活跃 IXugnvyV  
actual circulation 实际流通 Sf)VQ5U!Y  
actual cost 实际成本 2mbZ6'p {  
actual expenditure 实际开支；实际支出 4*_9Gl
 
actual income 实际入息；实际收入；实际收益 M yr [  
actual market 现货市场 5dS5,  
actual price 现货价；实际价格 : \w\K:
 
actual profit 实际利润 Qd 1Q~PBla  
actual quotation 实盘；实际价位；实际报价 ]dc^@}1bN  
actual year basis 按实际年度计算 A\_cGM
2  
actuals 实货 
2hl'mRW  
actuarial investigation 精算调查 XU .FLNe  
actuarial principle 精算原则 WLEjRx  
actuarial report 精算师报告 uHUicZf.  
Actuarial Society of Hong Kong 香港精算学会 V7!x-E/  
actuarial valuation 精算师估值 C9U~lcIS  
actuary 精算师 o@r+Y  
ad referendum agreement 暂定协议；有待覆核的协定 eqQAst#~  
ad valorem duty 从价税；按值征税 m#mM2Guxe  
ad valorem duty system 从价税制 !h{qO&ZH=  
ad valorem fee 从价费 2`Xy}9N/Y  
ad valorem tariff 从价关税 z)r)w?A  
additional allowance 额外免税额 HP2]b?C  
additional amount for unexpired risk 未过期风险的额外款额 #m6 eG&a  
additional assessable profit 补加应评税利润 _U)DL=a'  
additional assessment 补加评税 INsc!xOQ  
additional commitment 额外承担 e;56}w  
additional commitment vote 额外承担拨款 h84}lxT^]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^PfFW  
additional dependent parent allowance 供养父母额外免税额 [Zk|s9  
additional provision 额外拨款 VC\43A,9  
additional stamp duty 附加印花税 O/>$kG%ge  
additional tax 补加税罚款；补加税款 AS[
cz! >  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1y l2i|m+  
adjudged bankrupt 被裁定破产
52BlFBNV  
adjudicated bankrupt 裁定破产人 2Tt@2h_L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Bhl
@\Kq  
adjudication of bankruptcy 裁定破产；宣告破产 1GVJ3VXt  
adjudication of insolvency 裁定无力偿还债务 >z1RCQWju  
adjusted actual 经调整的实数；调整后的实数 &)OX*y  
adjusted current assets 经调整的流动资产；调整后的流动资产 ._"U{ f2V  
adjusted figure 经调整的数字；调整后的数额 ](4V3w.  
adjusted liabilities 经调整的负债；调整后的负债 HiEXw}Hkz  
adjusted loss 经调整的亏损；调整后的亏损 |0ahvsrtW  
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 Funep[rA  
adjusted profit 经调整的利润；调整后的利润 3HC aZ?Ry'  
adjusted surplus 经调整的盈余额；调整后的盈余额 v&%GK5j7O  
adjusted value 经调整的价值；调整后的价值 <XX\4[wb  
adjustment 调整；修订；理算〔保险〕 Sb+pB58&N  
adjustment centre 调剂中心 l)fF)\|;=  
adjustment lag 调整过程的时间差距；调整时差 Qi#%&Jz>f  
adjustment mechanism 调整机制 Z16G  
adjustment of loss 亏损调整 R 28v5  
adjustment process 调整过程；调整程序 s!``OyI/Z  
adjustment range 调整幅度 p mcy(<  
administered exchange rate 受管制汇率 J (Yfup  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0ejx;Mum  
administration expenses 行政费用 s(J,TS#I]  
administration fee 手续费；行政费 B0NK
av  
administration in bankruptcy 破产管理 ' D+h_*H  
administration order 遗产管理令 d>eVR  
administrator 管理人；遗产管理人 .HF+JHIUu  
administrator of the estate 遗产管理人 f*7/O |Gp  
admission of debt 债项承认书 F_U3+J>  
admission of proof 接纳债权证明 IY?[0S  
advance 放贷款项；垫付款项；预支款项；预付款项 gR"'|c   
advance account 暂支帐目；预付款帐户 V= U=  
advance compensation 预付补偿金 a;D{P`%n  
advance from shareholder 股东垫款 Zh]d&Xeq  
advance pending reimbursement 预支以待日后付还 Glcl7f"<^  
advanced economy 先进经济体系 &xM
R{:
 
advancement 预付；预付财产 [S9T@Q  
advances warrant 垫款令 R3<>]/1p|P  
advancing 贷出 c 's=>-X  
adverse balance 逆差 33DP0OBL^  
adverse exchange 逆汇 /Ou`$2H87  
advertisement addressed to shareholders 在报章刊登的致股东通告 *r$Yv&c,  
advice for collection 托收通知书 ]fIv{[A_  
advice of drawing 提款通知书；汇票通知书 MbC7`Sp&i  
advice of payment 付款通知 #.UooFk+Y  
Advisory Committee [Securities and Futures Commission] W~k"`g7uu  
谘询委员会〔证券及期货事务监察委员会〕 o-Pa3L=  
Advisory Committee on Diversification 经济多元化谘询委员会 }x`W+r  
affidavit 誓章；遗产申报誓章 K?,eIZ{.S  
affidavit of no receipt 述明无收款的誓章 \@vR*E  
affiliate 联号；联营公司；附属公司 RyKsM.   
affiliated company 附属公司；联号；联营公司 V03U"eI="  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 aErms-~  
affordability 负担能力 4<)%Esyb  
African Development Bank [AfDB] 非洲开发银行 b"t95qlL  
after-acquired property 事后取得的财产 : I28Zi*  
after-hours dealing 市后交易 ao#{
N=mn  
after-tax profit 税后盈利；税后利润；税后溢利 >xws  
agency agreement 代理协议 gEbe6!; q3  
agency expenses 代理机构的开支 ByoSwQ  
agency fee 代理费 }(z[ rZ  
Agency Law 《代理法》 6uW?xB9  
agent 代理人；承销人 N%%2!
Z#  
agent of company 公司代理人 ;aj
CnSmR  
agent's fee 代理人费；经纪费 N_lQz(nG/2  
aggregate 总计；总数；总体数字
la>:%SD  
aggregate amount 总款额；总额 *P_(hG&c  
aggregate assets and liabilities 总体资产与负债 }20 Q`?  
aggregate at constant price 按固定价格计算的总体数字 ;3OQgKI  
aggregate demand 总需求 YwyP+Sr\  
aggregate gross position 总持仓量 ~UX@%0%)N  
aggregate limit 总限额 (wU<Kpt?J  
aggregate of salaries tax 合计薪俸税 B>*zQb2:  
aggregate performance 总体表现；总体业绩 "<H.F87Z)  
aggregate supply 总体供应 -"[o|aa^  
aggregate surplus 总盈余 |} ;&xI  
aggregate total 整体总额 X:bv ?o>Y  
aggregate value 总值；合计价值 ~q4KQ&.!  
aggregated basis 合计基准 j}3Avu%  
aggregated net chargeable income 合计应课税入息实额 orYE&  
aggregation 合并计算；合计；总和 #'fh'$5"  
aggregation of incomes of husband and wife 夫妇入息合并计算 t=o0 #jo  
aggregation of property 财产的总和 lxx)l
(&  
agio 差价；贴水 qk;*$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+Utvz
UC  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment b}< T<  
《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》
x.CUJ^_.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |1wfLJ4--l  
《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》 (+q#kKR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >=BH$4Ce  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 hJ$o+sl  
agreement for a settlement 授产协议 6MQ+![fN  
agreement for assignment 转让协议 gR}>q4b  
agreement for sale 售卖协议；买卖协议 $#4Qv5}  
agreement for sale and purchase 买卖协议 pQAG%i^mF  
agreement for the payment of interest 支付利息协议 u+%Ca,6  
agreement for the repayment of money 还款协议 /~[+'  
agreement of reinsurance 再保险协议 L)W1bW}  
Agricultural Bank of China 中国农业银行 /|V!2dQs"  
air passenger departure tax 飞机乘客离境税 ]Ir{9EE v  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 yH5^EY7rQ  
airport tax 机场税 ms2y[b  
alcohol duty 酒精税 =&G<^7  
alienation 让与；让渡；转让 ef8_w6i  
alimony 生活费；赡养费 .'N:]G@!  
All Ordinaries Index [AOI] 所有普通股指数 ([SrIG>X  
all risks 全险；综合险 |C}n]{*|  
All Sales Record for Stock Market 《股票市场成交报告》 &HBqweI  
Allied Capital Resources Limited 新联财务有限公司 i3#To}g5V  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ya7PF~:E-  
allocation letter 拨款信件 =<Q_&_.60  
allocation of fund 分配款项；预留款项 7Mq4$|qhD  
allocation of profit 利润分配；溢利分配 A2>rS   
allocation warrant 拨款令 XCr\Y`,Z@  
allotment 分配；配股 gv)F`uRWA  
allotment notice 股份配售通知；配股通知 e59P6/z  
allotment of shares 股份分配 "zFv?ay  
allowable 可获宽免；免税的 vU,AOK[l{  
allowable business loss 可扣除的营业亏损 kHLpa/A  
allowable expenses 可扣税的支出 vM )2F  
allowance 免税额；津贴；备抵；准备金 p|fSPSz  
allowance for debts 债项的免税额 X,-QxV=lc)  
allowance for depreciation by wear and tear 耗损折旧免税额 ev~/Hf  
allowance for funeral expenses 殡殓费的免税额 C+ibLS4i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7{F(NJUO1  
allowance for repairs and outgoings 修葺及支出方面的免税额 ${I$@qq83  
allowance to debtor 给债务人的津贴 @!k\Ivd  
alteration of capital 资本更改 xuBXOr4"P  
alternate trustee 候补受托人 5@l[!Jl0k  
amalgamation 合并 XRoMD6qf;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GVS-_KP\  
ambit of charges 征税范围；收费范围 ZccQ{$0H  
amended valuation 经修订的估值 ?^y%UIzf  
American Commodities Exchange 美国商品交易所 [O~'\Q  
American Express Bank Limited 美国运通银行 s}"5uDfn1F  
American Stock Exchange 美国证券交易所 :lf;CT6$  
amortization 摊销 OSP#FjH  
amount due from banks 存放银行同业的款项 /8m2oL\<  
amount due from banks abroad 存放海外银行同业的款项 d'j8P  
amount due from holding companies 控股公司欠款 @;>i3?  
amount due from local banks 存放本港银行同业的款项 :eIPPh|\  
amount due to banks 银行同业的存款 &XG k  
amount due to banks abroad 海外银行同业的存款 >!
u@>  
amount due to holding companies 控股公司存款 1K(a=o[Ce  
amount due to local banks 本港银行同业的存款 S}fU2Wi  
amount due to outport banks 外埠银行同业的存款 &G63ReW7 @  
amount for note issue 发行纸币的款额 "s-e)svB  
amount of bond 担保契据的款额 MtE18m"z  
amount of consideration 代价款额 9gjI;*(z1  
amount of contribution 供款数额 _<Hx1l~  
amount of indebtedness 负债款额 MV8Lk/zd?A  
amount of principal of the loan 贷款本金额 WH:[Y7D  
amount of rates chargeable 应征差饷数额 fpMnA  
amount of share capital 股本额 KKMzhvf]#  
amount of sums assured 承保款额 epz'GN]V  
amount of variation 变动幅度 85;hs  
amount of vote 拨款数额 J6m`XC  
amount payable 应付款额 -anLp8G*  
amount receivable 应收款额 'p0|wM_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y)D~@|D,  
analysis 分析 6AS'MD%&  
ancillary risk 附属风险 ?l\1n,!:8  
annual account 周年帐目；周年帐目报表；年度决算；年结 9iMQq40  
annual accounting date 年结日期 x0t&hY>P!  
annual allowance 每年免税额；年积金；年度津贴；年津 [s1Hd~$  
annual balance 年度余额 >| d^  
annual disposable income 每年可动用收入 +a'QHtg  
annual estimates 周年预算 D+$k  
annual fee 年费 TTNgnP  
annual general meeting 周年大会 -KzU''  
annual growth rate 年增率；每年增长率 /cmnX'z  
annual long-term supplement 长期个案每年补助金  $^&SEz  
annual pensionable emolument 可供计算退休金的年薪 _W@SCV)yH  
annual report 年报 7lP3\7wD@9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fwR3=:5~  
annual return 周年报表；周年申报表；每年报税表格 /t
"p^9!^  
Annual Return Rules 《周年报表规则》 G'|Emu=4  
annual review of consumer prices 每年消费物价回顾 TWv${m zE  
annual roll-forward basis 逐年延展方式 p)
 x.Y  
annual salary 年薪
i&cH  
annual statement 年度报表；年度决算表 &p?Oo^  
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 H<$.AC\zn  
annuitant 年金受益人 G5^gwG+  
annuity 年金 bYzBe\^3q3  
annuity contract 年金合约 {d|R67~V  
annuity on human life 人寿年金 # SmM5%  
antecedent debt 先前的债项 ~cE;k@  
ante-dated cheque 倒填日期支票 zs+[Aco)  
anticipated expenditure 预期开支 apW0(&\  
anticipated net profit 预期纯利 [V#"7O vl  
anticipated revenue 预期收入 Q:iW k6  
anti-inflation measure 反通货膨胀措施 H>AzxhX[n  
anti-inflationary stance 反通货膨胀立场 kvU0$1  
apparent deficit 表面赤字 ?$O5w*  
apparent financial solvency 表面偿债能力 ~;ink   
apparent partner 表面合伙人 Ru%: z>Y  
application for personal assessment 个人入息课税申请书 )g4oUZDF  
application of fund 资金应用 IBwquw+  
application to release as liquidator and to destruct the books of accounts and documents 0m5Q;|mH  
申请免除清盘人职务及毁灭帐簿与文件 Q37VhScs  
appointed actuary 委任精算师 K#"@nVWJ.m  
appointed auditor 委任核数师；委任审计师 eO,  
appointed trustee 委任的受托人 E(G=~>
P  
appointer 委任人 Fa(}:Ug  
apportioned pro rata 按比例分摊 nG#lrYZw  
apportionment 分配；分摊 ?e|
'I"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rT`D@ I  
apportionment formula 分摊方程式 v}6YbY Tq  
apportionment of estate duty 遗产税的分摊 #Id.MLHxA_  
appraisal 估价；评估 &`7~vA&c  
appreciable growth 可观增长 ':,6s  
appreciable impact 显着影响 I3Sl>e(Z  
appreciable increase 可观增长 1fbd/-h  
appreciation 增值；升值 0/.#V*KM  
appreciation against other currencies 相对其他货币升值 4'BzW Z;_a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >Kl78w:  
appreciation tax 增值税 -X#J<u T/  
appropriation 拨款；拨用；拨付 39!o!_g  
appropriation account 拨款帐目 ;WIL?[;w  
Appropriation Bill 拨款法案 0w >DU^+  
appropriation-in-aid system 补助拨款办法 $,k SR}  
approved assets 核准资产 Q^Ln`zMe  
approved basket stock 认可一篮子证券 dRZor gar  
approved budget 核准预算 XEqg%f  
approved charitable donation 认可慈善捐款 S(A0),  
approved charitable institution 认可慈善机构 d9/E^)TT  
approved currency 核准货币；认可货币  w'=#7$N  
approved estimates 核准预算 *D1fSu!  
approved estimates of expenditure 核准开支预算 
z(< E %  
approved overseas insurer 核准海外保险人 f{e*R#+&  
approved overseas trust company 核准海外信托公司 7YbI|~  
approved pooled investment fund 核准汇集投资基金 Q:+Y-&||"  
approved provident fund scheme 认可公积金计划 K*J8(/WkD  
approved provision 核准拨款 a@@!Eg A  
approved redeemable share 核准可赎回股份 vg5zsR0u  
approved regional stock 认可地区性证券 $52Te3n  
approved retirement scheme 认可退休金计划 RCt)qh+  
approved subordinated loan 核准附属贷款 @"9y\1u  
arbitrage 套戥；套汇；套利 e,E;\x &  
arbitrageur 套戥者；套汇者 ^a`zvrE v  
arbitrary amount 临时款项 xsRMF&8L  
arrangement 措施；安排；协定 /3%]Ggwe  
arrears 欠款 BO\l>\)Ir  
arrears of pay 欠付薪酬 :Puv8[1i  
arrears of revenue 逾期未收税款；逾期未收的帐项 "sFdr
XJ  
articles of association 组织章程；组织细则；组织章程细则 Coq0Kzhsab  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9\)NFZ3Mz  
ascertainment of profit 确定利润 [[D}
vL8d  
"Asia Clear" “亚洲结算系统” P's<M  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 T GMHo{]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 89l_%To  
Asian Development Fund [ADF] 亚洲发展基金 }jU{RR%6B  
Asian dollar bond 亚洲美元债券 &
3{:h  
Asian dollar market 亚洲美元市场 :kZ2N67  
Asian dollar rate 亚洲美元利率 p!'
wOThO`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 z@y* jT  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 oW]&]*>J  
asked price 沽盘；喊价；索价；卖方报价 =Ak>2  
assessable income 应评税入息 v85&s  
assessable loss 应评税亏损 :&)RK~1m_  
assessable profit 应评税利润 B^Ql[m&5+  
assessable value 应评税值 62EJ#
q[  
assessed profit 估定利润  1,PFz  
assessed value 经评估价值 fJv0 B*  
assessment 评税；评定；估价；评税单 (XqeX(s  
assessment number 评税编号；估价编号 q1dYiG.-Z  
assessment of additional tax 补加税评税 5, Yk5?l<'  
assessment of performance 业绩评估；实绩评价 v,>F0ofJ  
Assessor 评税主任 aic6,>\!'  
asset price bubbles 资产价格泡沫 6X|KKsPzX  
asset-backed securities 具资产保证的证券 0'97af  
assets accretion 资产增值 =< CH(4!  
assets and liabilities 资产与负债 .M>u:,v  
assets betterment statement 资产递增表；资产改进表 RAE|eTnna  
assets lending 实物放款；有抵押贷款 Q X@&~
 
assets of the company passing on the death 死者去世时转移的公司资产 j{_MDE7N  
assets pledged as security for liabilities 用作负债抵押的资产 M/V >25`  
assets portfolio 资产投资组合 +G/~v`Bv  
assets price 资产价格 *7*g! km  
assets quality 资产质素 LR)is  
assets realization 资产变现 \yG_wZs  
assets refinancing arrangement 资产再集资安排 f`Wfw3  
assets securitization 资产证券化 /HzhgMV3  
assets situated outside Hong Kong 在香港以外地方的资产 r.ajw&J2  
assets stripping 削减资产；拆卖资产 Y_/Kd7,\~  
assets value 资产值 `MTOe1  
assignee 承让人 '&<-,1^L  
assignment 转让；转让书；转让契 Zl,K#  
assignment of interest 权益转让 OD1ns  
assignment of letters patent and trade mark 专利证书及商标转让 r)j#Skh].  
assignment of property 物业转让；物业转让书 R:.7c(s  
assignment right 转让权 ^\+6*YE 4  
assignor 转让人 hChM hc  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ; wHuL\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [z$J  
associate member 附属会员 La9@h"  
associated body corporate 相联法人团体 3al5Vu2:  
associated company 相联公司；联属公司 j|aT`UH03  
associated corporation 相联法团 E"G._<3J8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Y"l!3^  
公认会计师公会〔英国〕 J"83S*2(j  
Association of Futures Exchange Brokers 香港期货经纪协会 0_]aF8j  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0)2lBfHQ&  
association of underwriters 承保人组织 wG{obsL.!  
assumption of control 接管 p>}N9v;Bo  
assurance 担保；保险；转易；转易书 a|s=d  
assurance of interest 权益的转易 [\.>BK  
at 19XX price 按一九ＸＸ年价格计算 gdG
: &{|x  
at a discount 按赔价计算；按贴水价格计算；打折扣 >8AtT=}w  
at a premium 按溢价计算；按升水价格计算 8dZH&G@;  
at call 通知付款；按通知  zIAMM  
at constant market price 按固定市价计算 15eHddd  
at constant price 按固定价格计算 l%w7N9  
at cost 按成本计算 z:fhq:R(  
at current market price 按当时市价计算；按现时市价计算 U_8I$v-~  
at current price 按当时价格计算；按现时价格计算 }bnkTC
 
at factor cost 按要素成本计算；按生产要素成本计算 lmc-ofEv  
at money-of-the-day price 按付款当日价格计算 8v6rS-iHP  
at or better 按指定或较佳价位〔买卖指令〕 `UJW
:qqW  
at par 按面值计算；平价 v'@LuF'e8  
at sight 见票即付 ^#t<ILUa  
at the close 按收市盘 SQ1&n;M}f  
at the opening 按开市盘 sIy$}_  
attestation 见证；见证条款 l|up3A3)  
at-the-money option 平价期权 L+kS8D<  
attorney 受权人；受托代表人 a0LX<}   
attornment 新拥有人承认书 "Q J-IRt&  
attributable profit 可归属利润 '+QgZ>q
"  
attributable share value 可归属股份价值 #xo&#FIH  
Auckland Stock Exchange 奥克兰证券交易所 (@#Lk"B  
auction 拍卖 +es6c')  
auctioneer 拍卖商 %4-pw|':  
audit 审计；核数 hBqu,A  
Audit Commission 审计署 U&/S  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >S3 >b  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 <A&R%5Vs  
audit review 帐目审查 ;yXnPAtJ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <?7~,#AK  
audited account 审计帐目；经审计的帐目 X'F$K!o*,:  
audited annual account 经审计的周年帐目  Uh8ieb  
audited balance sheet 经审计的资产负债表 7>mYD3  
auditor 核数师；核数主任；审计师 ,Z^GN%Q7a  
auditor's certificate 核数师证明书；审计师证明书 V9bLm,DtT  
auditor's report 核数师报告；审计师报告 }wb;ulN)  
Aussie bond 澳元债券 1`AE]  
austerity budget 紧缩预算 DtS{iH=s]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 A3$b_i@P  
Australia All Ordinaries Index 澳洲所有普通股票指数 N|)V/no6  
Australian Dollar [AUD] 澳元 ;Dgp !*v=  
Australian Options Market 澳大利亚期权市场 #P@r[VZ{6  
Australian Securities Commission 澳洲证券事务监察委员会 {p\KB!Y-  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 24T
w1'mW  
Australian Stock Exchange 澳大利亚证券交易所 18HHEW{  
Austrian Schilling [ATS] 奥地利先令 atAA[~  
authentication 认证；鉴证 `->k7a0<b1  
authority to purchase 委托购买证；委购书 `j$d(+Gv  
authorization 认可；核准；授权；授权书 l`]!)j|+  
authorization by direction 指示授权 M*HG4(n0  
authorization by instruction 指令授权 #lC{R^SL  
authorization by warrant 令状授权 x M[#Ah)  
authorization of unit trust 单位信托的认可 \* #4  
authorized agent 指定代理人 .KSGma6]  
authorized capital 法定资本 ?!66yn  
authorized clerk 出市员 ]>,|v,i =  
authorized dealer 认可交易商 ZM.g+-9  
authorized financial institution 认可财务机构 TDGzXJf[  
authorized fund 认可基金 ~>R)H#mP7  
authorized fund house 获授权的基金公司；认可基金公司 [<;2C  
authorized institution 认可机构 %G&v@R  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <coCu0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 jdp:G  
authorized insurer 获授权保险人；获认可承保人 w6Q]?p+  
authorized investment 特准投资项目 y_&XF>k91  
authorized person 获授权人 X9j+$X\j  
authorized representative 获授权代表 =R"tnjR  
authorized share capital 法定股本 N-|Jj?c  
automated quotation system 自动报价系统 zE/(F;> FV  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] J"MJVMo$T  
自动交易系统〔香港期货交易所有限公司〕 ZIl<y
{  
automatic adjustment mechanism 自动调整机制 gk#rA/x  
automatic adjustment system 自动调整系统 f+Go8Lg=M  
Automatic Clearing House 自动票据交换所 OXB-.
<  
automatic exchange rates accumulation system 自动化汇率累集系统 !/zj7z !  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 B" z5j  
automatic teller machine [ATM] 自动柜员机 hH/O2  
autopay 自动转帐 g1|c?#fwo  
available assets 可用资产 UXJl;Mb  
available fiscal reserve 现存财政储备
~] 2R+  
available profit 可用利润 CQ[-Cp7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 9R[','x  
average 平均；平均数；海损 $C/Gn~k 5  
average basic salary 平均基本薪金 y|se^dn  
average consumer expenditure 平均消费开支；一般消费开支 aB)DX  
average cost 平均成本 Z(eSnV_RL  
average cost of land production 增辟土地平均成本 NZ5~\k  
average daily turnover 平均每日成交额 nE;gM1I  
average daily wage rate 平均每日工资率 ?OyW|jL  
average expenditure pattern 平均开支模式 (c2\:hvy  
average growth rate 平均增长率 0Kk*~gR?  
average net fixed assets 固定资产平均净值 pH[lj8S  
average of relatives 相对价格平均数 h)vTu%J:  
average price 平均价格 xn8B|axB  
average propensity to consume 平均消费倾向；一般消费倾向 LH;G:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 lz 6 Aj  
average rate 平均率 r|@?v,  
average revenue 平均收入；平均收益 Ke'2"VkQt  
average stock 平均库存；平均存货 9iCud6H,h  
average yearly rent 平均年租 6%#'X  
avoidance of double taxation 避免双重课税 O;BPd:<  
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 {B.]w9  
2v1&%x:y#  
给你加分了