一些有用的会计术语(也不知道发的地方对不对)A

A: =7-@&S=?s  
A share Ａ股；甲类股份 |.LE`  
abatement of tax 减税；减扣免税额 ?xtP\~  
ABN AMRO Bank N.V. 荷兰银行 xU'% 6/G  
above-the-line expenditure 线上项目支出；经常预算支出 7DIFJJE'  
above-the-line receipt 线上项目收入；经常预算收入 Mgg m~|9)  
ABSA Asia Limited 南非联合亚洲有限公司 <[tU.nh  
absolute change 绝对数值变更 S3?U-R^`  
absolute expenditure 实际开支 AP(%m';  
absolute guideline figure 绝对准则数字 I=&Kn
@^  
absolute interest 绝对权益 ihopQb+k^m  
absolute order of discharge 绝对破产解除令 nf

S.0\z  
absolute profit margin 绝对利润幅度 }&LLo  
absolute value 实值；绝对值 )%~<EJ*&Z  
absolutely vested interest 绝对既得权益 $J]o\~Z J  
absorbed cost 已吸收成本；已分摊成本 8J8@0  
absorption 吸收；分摊；合并 N@\`DO  
absorption rate 吸收率；摊配率；分摊率 8Xz \,}$O  
ACB Finance Limited 亚洲商业财务有限公司 |:5[`  
acceptable form of reciprocity 合理的互惠条件 r*t\F&D  
acceptable rate 适当利率；适当汇率 rY]QTS">o  
acceptance agreement 承兑协议 r$&WwH2^  
acceptance for honour 参加承兑 {S5j;  
acceptor 承兑人；接受人；受票人 ,\D*=5  
acceptor for honour 参加承兑人 IeGVLC
  
accident insurance 意外保险 C7_#D O6"  
Accident Insurance Association of Hong Kong 香港意外保险公会 8o!LgT5  
accident insurance scheme 意外保险计划 "%K[kA6  
accident year basis 意外年度基准 AR7]~+X  
accommodation 通融；贷款 *hkNJ  
accommodation bill 通融票据；空头票据 a<v!5\dq!  
accommodation party 汇票代发人 Wh1'?#  
account balance 帐户余额；帐户结余 iKE
Hwm  
account book 帐簿 +XL|bdK  
account collected in advance 预收款项 zC_@wMWB  
account current book 往来帐簿 "j?\Ze*  
account of after-acquired property 事后取得的财产报告
nSB@xP#&  
account of defaulter 拖欠帐目 HMVy
Xu
lU  
account payable 应付帐款 }Z8DVTpX}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 GA2kg7  
account receivable 应收帐款 CG[04y  
account receivable report 应收帐款报表 T&s}~S=m  
account statement 结单；帐单；会计财务报表 _#TbOfu  
account title 帐户名称；会计科目 `*--vSi  
accountant's report 会计师报告 .@3bz  
Accountant's Report Rules 会计师报告规则 9AHxa  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :U/x(  
Accounting Arrangements 《会计安排》 i E)Fo.H  
accounting basis 会计基础 )cYbE1=u8>  
accounting by Official Receiver 破产管理署署长呈交的帐目 2G)q?_Q4S  
Accounting Circular 《会计通告》 3}2a3)  
accounting class 会计类别 %q_b\K  
accounting date 记帐日期；会计结算日期 9Vtn62+  
accounting for money 款项核算 XJZS}Z7h  
Accounting Officer 会计主任 Ys@G0}\3G  
accounting period 会计报告期；会计期 v?
`DP  
accounting policy 会计政策；会计方针 xc_-1u4a9  
accounting practice 会计惯例 TV*@h2C"i  
accounting principle 会计准则 OjfumZL#  
accounting record 会计记录 `6 ?.ihV  
accounting report 会计报告 
"i~~Q'=7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )UAkg  
Accounting Society of China 中国会计学会 ZA'Qw2fF0  
accounting statement 会计报表 ZMmf!cKY:'  
accounting system 会计制度；会计系统 Jn)DZv8?  
accounting transaction 会计事项；帐务交易 6G]hsgro  
accounting treatment 会计处理 Kp%:\s,lO  
accounting year 会计年度 Pze{5!  
accretion 增值；添加 7q'T,'[  
accrual 应计项目；应累算数目 _4~q&?}V  
accrual basis 应计制；权责发生制 C vWt  
accrual basis accounting 应计制会计；权责发生制会计 3Tz~DdB  
accrue 应累算；应计 D4\ * ,w  
accrued benefit 应累算利益 +<w\K*  
accrued charges 应计费用 TqTz  
accrued cumulative preference share dividend 应累算的累积优先股股息 n$y@a?al  
accrued expenses 应累算费用 C^nTLw;K  
accrued interest payable 应付利息；应计未付利息 ($[)Tcq*~  
accrued interest receivable 应收利息；应计未收利息 SX@zDuM  
accrued right 累算权益 )A:|8m  
accruing profit 应累算的利润 
_p\O!y  
accumulated fiscal reserve 累积财政储备 n ?+dX^j  
accumulated profit 累积利润；滚存溢利 %S]g8O[}nl  
accumulated reserve 累积储备 wv&#lM(  
accumulation of surplus income 累积收益盈余 q,*([yX  
acquired assets 既得资产 }WEF*4B!  
acquisition 收购；购置；取得 c<]~q1  
acquisition cost 购置成本 lbiMB~rwI  
acquisition expenses 购置费用 y(*#0fJrTV  
acquisition of 100% interest 收购全部股权 .yb=I6D;<3  
acquisition of control 取得控制权 dIOiP\^  
acquisition of fixed assets 购置固定资产 n0tVAH'>  
acquisition of shell “买壳” +z?SKc  
acquisition price 收购价 H:_R[u4r  
act of God 天灾 c,_??8  
acting partner 执事合伙人 to#N>VfD  
active market 买卖活跃的市场；交投畅旺的市场；旺市 fE,Io3  
active partner 积极参与的合伙人 FFpG>+*3  
active trading 交投活跃 Jj,fdP#\  
actual circulation 实际流通 hvOl9W>
 
actual cost 实际成本 ^=7XA894  
actual expenditure 实际开支；实际支出 i'`[dwfS  
actual income 实际入息；实际收入；实际收益 L2\NTNY  
actual market 现货市场 OGn-~ #E  
actual price 现货价；实际价格 4$_:a?9  
actual profit 实际利润 G2!J`}  
actual quotation 实盘；实际价位；实际报价 @szr '&\%A  
actual year basis 按实际年度计算 _"G./X  
actuals 实货 U['|t<^uf  
actuarial investigation 精算调查 hLF;MH@  
actuarial principle 精算原则 B):hm  
actuarial report 精算师报告 <U~at+M  
Actuarial Society of Hong Kong 香港精算学会 ?"L ^0%  
actuarial valuation 精算师估值 NH0uK  
actuary 精算师 Qs7*_=+h  
ad referendum agreement 暂定协议；有待覆核的协定 E>Lgf&R#W  
ad valorem duty 从价税；按值征税 0t(js_  
ad valorem duty system 从价税制 p@iU9K\,  
ad valorem fee 从价费 Q+a"Z^Z|  
ad valorem tariff 从价关税 [ %6(1$Ih  
additional allowance 额外免税额 :FX|9h  
additional amount for unexpired risk 未过期风险的额外款额 O7lFg;9c`  
additional assessable profit 补加应评税利润 <T+{)FV  
additional assessment 补加评税 0=Mu|G|Z  
additional commitment 额外承担 _FtsO<p)"  
additional commitment vote 额外承担拨款 V3c7F4\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OS sYmF  
additional dependent parent allowance 供养父母额外免税额 s0*@zn>h  
additional provision 额外拨款 j-TRa,4bN  
additional stamp duty 附加印花税 #gSLFM{p  
additional tax 补加税罚款；补加税款 YG J)_y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {{@*  
adjudged bankrupt 被裁定破产 G*%:"qleT$  
adjudicated bankrupt 裁定破产人 <db>~@;X!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 rWNywxnT  
adjudication of bankruptcy 裁定破产；宣告破产 osZ]R  
adjudication of insolvency 裁定无力偿还债务 5`p>BJ+n  
adjusted actual 经调整的实数；调整后的实数 f_'8l2jK1i  
adjusted current assets 经调整的流动资产；调整后的流动资产 HMq
R%A  
adjusted figure 经调整的数字；调整后的数额 MkX=34oc^  
adjusted liabilities 经调整的负债；调整后的负债 }0~X)Vgm(  
adjusted loss 经调整的亏损；调整后的亏损 xASH-9  
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 ]3]=RuQK2  
adjusted profit 经调整的利润；调整后的利润 SaSj9\o  
adjusted surplus 经调整的盈余额；调整后的盈余额 'ZAl7k .  
adjusted value 经调整的价值；调整后的价值 ,v_NrX=f?  
adjustment 调整；修订；理算〔保险〕 -T{G8@V0I  
adjustment centre 调剂中心 <BjrW]pM  
adjustment lag 调整过程的时间差距；调整时差 ][`%vj9r  
adjustment mechanism 调整机制 _kT{W]  
adjustment of loss 亏损调整 ED^0t  
adjustment process 调整过程；调整程序 aDda&RM  
adjustment range 调整幅度 5[Uv%A?H#_  
administered exchange rate 受管制汇率 >p 9~'
 
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Nx=rw h  
administration expenses 行政费用 ]_43U` [#  
administration fee 手续费；行政费 =Hx]K8N)  
administration in bankruptcy 破产管理 d
;.H9Ne  
administration order 遗产管理令 52t6_!y+V  
administrator 管理人；遗产管理人 cUC!'+L  
administrator of the estate 遗产管理人 s"B2Whe  
admission of debt 债项承认书 e\r%"~v  
admission of proof 接纳债权证明 FA!!S`{\  
advance 放贷款项；垫付款项；预支款项；预付款项 hO; XJyv  
advance account 暂支帐目；预付款帐户 &gsBbQ+qA  
advance compensation 预付补偿金 T
( fcE  
advance from shareholder 股东垫款 -Pc6W9$  
advance pending reimbursement 预支以待日后付还 aKz:hG  
advanced economy 先进经济体系 _)[UartKx  
advancement 预付；预付财产 ZaF9Q%  
advances warrant 垫款令 v"-K-AQjB  
advancing 贷出 <h%I-e6  
adverse balance 逆差 +aOQ'*g  
adverse exchange 逆汇 y_r(06"z1  
advertisement addressed to shareholders 在报章刊登的致股东通告 (!%9#  
advice for collection 托收通知书 M< /
 
advice of drawing 提款通知书；汇票通知书 ;@xlrj+  
advice of payment 付款通知 '8=/v*j>?  
Advisory Committee [Securities and Futures Commission] W_lXY Z<  
谘询委员会〔证券及期货事务监察委员会〕 N5.B"l  
Advisory Committee on Diversification 经济多元化谘询委员会 sW@_' Lw  
affidavit 誓章；遗产申报誓章 %"^8$A?>,k  
affidavit of no receipt 述明无收款的誓章 e%C_>  
affiliate 联号；联营公司；附属公司 {A'_5 X9  
affiliated company 附属公司；联号；联营公司 iTVZo?lVo  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 T{)_vQ  
affordability 负担能力 YO9;NA{sH  
African Development Bank [AfDB] 非洲开发银行 _$i
)bJ  
after-acquired property 事后取得的财产 v1z d[jqk  
after-hours dealing 市后交易 %rJ'DPs  
after-tax profit 税后盈利；税后利润；税后溢利 GA;h7  
agency agreement 代理协议 oL@K{dk  
agency expenses 代理机构的开支 (dT
Q,0  
agency fee 代理费 hlmeT9v{  
Agency Law 《代理法》 @MO/LvD  
agent 代理人；承销人 ><I{R|bC  
agent of company 公司代理人 lBGYZ--  
agent's fee 代理人费；经纪费 )6(|A$~C+  
aggregate 总计；总数；总体数字 P1ak>T*#2  
aggregate amount 总款额；总额 5bBCI\&sam  
aggregate assets and liabilities 总体资产与负债 yxAy1P;dX  
aggregate at constant price 按固定价格计算的总体数字 |W
r$5
r  
aggregate demand 总需求 )+|Y;zC9  
aggregate gross position 总持仓量 FG^lh  
aggregate limit 总限额 sE&1ZJ]7  
aggregate of salaries tax 合计薪俸税 /xj`'8  
aggregate performance 总体表现；总体业绩 Xyr'rm5+b  
aggregate supply 总体供应 VS>xvF  
aggregate surplus 总盈余 et?FX K"y  
aggregate total 整体总额 wf`A&P5tF  
aggregate value 总值；合计价值 .wB'"z8L  
aggregated basis 合计基准 gloJ;dEB  
aggregated net chargeable income 合计应课税入息实额 8N \<o7t%  
aggregation 合并计算；合计；总和 i` Q&5KL  
aggregation of incomes of husband and wife 夫妇入息合并计算 zd/kr  
aggregation of property 财产的总和 $O%"[w  
agio 差价；贴水 qA"BoS
w4  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Q-z `rW  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M.+h3<%^  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 V-eRGSx  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment W4UK?#S+  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 {@6:kkd  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment sNM ]bei  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 t&Q(8Hz  
agreement for a settlement 授产协议 No`*->R  
agreement for assignment 转让协议 hZlHY9[t?  
agreement for sale 售卖协议；买卖协议 =#=}|Q}  
agreement for sale and purchase 买卖协议 #p"$%f5Q_  
agreement for the payment of interest 支付利息协议 @)U;hk)j;  
agreement for the repayment of money 还款协议 t<o7 S:a"  
agreement of reinsurance 再保险协议 W^)mz,%x  
Agricultural Bank of China 中国农业银行 CK1A$$gnz  
air passenger departure tax 飞机乘客离境税 IqiU  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5RAhm0Op~.  
airport tax 机场税 ^`k;~4'd  
alcohol duty 酒精税 bi^Pk,'  
alienation 让与；让渡；转让 Vl;zd=  
alimony 生活费；赡养费 5z =}o/?  
All Ordinaries Index [AOI] 所有普通股指数
I]hjv  
all risks 全险；综合险 U
p6OCF  
All Sales Record for Stock Market 《股票市场成交报告》 NfnPXsad  
Allied Capital Resources Limited 新联财务有限公司 "=1gA~T  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 VXW*LEk  
allocation letter 拨款信件 ',K:.$My  
allocation of fund 分配款项；预留款项 KIp^| k7>  
allocation of profit 利润分配；溢利分配 zXD/hM  
allocation warrant 拨款令 NGJ
st_  
allotment 分配；配股 at4JLbk  
allotment notice 股份配售通知；配股通知 eL~3CAV{  
allotment of shares 股份分配 )[oP`Z  
allowable 可获宽免；免税的 %}e['d h  
allowable business loss 可扣除的营业亏损 r8?p6E  
allowable expenses 可扣税的支出 4.^T~n G  
allowance 免税额；津贴；备抵；准备金 #:By/9}-  
allowance for debts 债项的免税额 *CPpU|  
allowance for depreciation by wear and tear 耗损折旧免税额 8|^&~Rl4  
allowance for funeral expenses 殡殓费的免税额 qoOwR[NDcq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6Ia HaV+P  
allowance for repairs and outgoings 修葺及支出方面的免税额 3n)$\aBE
 
allowance to debtor 给债务人的津贴 K_~kL0=4  
alteration of capital 资本更改 a"Xh  
alternate trustee 候补受托人 r-go921  
amalgamation 合并 CAC%lp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1YQYZ^11  
ambit of charges 征税范围；收费范围 AwjXY,2  
amended valuation 经修订的估值 ZuybjV1/f6  
American Commodities Exchange 美国商品交易所 kJpO0k9?eY  
American Express Bank Limited 美国运通银行 Hi$R"O (  
American Stock Exchange 美国证券交易所 @6|<c  
amortization 摊销 uAqiL>y  
amount due from banks 存放银行同业的款项 ')0@J`  
amount due from banks abroad 存放海外银行同业的款项 AO>b\,0Me  
amount due from holding companies 控股公司欠款 Qrt\bz h/}  
amount due from local banks 存放本港银行同业的款项 DxwR&S{  
amount due to banks 银行同业的存款 1ANFhl(l  
amount due to banks abroad 海外银行同业的存款 }dpTR
9j=  
amount due to holding companies 控股公司存款 !y B4;f$  
amount due to local banks 本港银行同业的存款 K4jHha  
amount due to outport banks 外埠银行同业的存款 &a=78Z  
amount for note issue 发行纸币的款额 R?{xs  
amount of bond 担保契据的款额 Kei0>hBi  
amount of consideration 代价款额 sOlnc6  
amount of contribution 供款数额 WG3!M/4r H  
amount of indebtedness 负债款额 \pfa\,rW  
amount of principal of the loan 贷款本金额 ]WYV  
amount of rates chargeable 应征差饷数额 3]GMQA{L)  
amount of share capital 股本额 FR[I~unqD  
amount of sums assured 承保款额 yvj/u c  
amount of variation 变动幅度 <g%A2lI  
amount of vote 拨款数额 T[)!7@4r  
amount payable 应付款额 5!fOc]]Ow  
amount receivable 应收款额 rJkJ/9s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :\JCxS=EW  
analysis 分析 0FtwDM))  
ancillary risk 附属风险 zWhj>Za  
annual account 周年帐目；周年帐目报表；年度决算；年结 YLi6GY  
annual accounting date 年结日期 ;Mo_B9  
annual allowance 每年免税额；年积金；年度津贴；年津 p]EugLEmG  
annual balance 年度余额 \*=wm$p&*  
annual disposable income 每年可动用收入 9?MzIt  
annual estimates 周年预算 nj:w1E/R  
annual fee 年费 pB\:.?.pd  
annual general meeting 周年大会 | bRU=dg  
annual growth rate 年增率；每年增长率 Ht4O5yl"  
annual long-term supplement 长期个案每年补助金 Yj1|]i5b  
annual pensionable emolument 可供计算退休金的年薪 '(FC  
annual report 年报 IycZ\^5*-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A5J41yH  
annual return 周年报表；周年申报表；每年报税表格 v}N\z2A  
Annual Return Rules 《周年报表规则》 |(Mxbprz  
annual review of consumer prices 每年消费物价回顾 &>C+5`bg  
annual roll-forward basis 逐年延展方式 "WuUMt  
annual salary 年薪 cI'n[G  
annual statement 年度报表；年度决算表 xi(1H1KN5B  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 'fl< ac,.  
annuitant 年金受益人 9D+k71"+  
annuity 年金 OPDT:e86Y=  
annuity contract 年金合约 N-?5[T"  
annuity on human life 人寿年金 +T@BOYhgq  
antecedent debt 先前的债项 D<d,9S,)  
ante-dated cheque 倒填日期支票 8 5X}CCQ  
anticipated expenditure 预期开支 lUB?eQuN_  
anticipated net profit 预期纯利 rAfz?  
anticipated revenue 预期收入 u+r!;-0i  
anti-inflation measure 反通货膨胀措施 F`m}RL]g  
anti-inflationary stance 反通货膨胀立场 babL.Ua8o  
apparent deficit 表面赤字 -yBKA]"<I  
apparent financial solvency 表面偿债能力 &H%/.4la  
apparent partner 表面合伙人 l;0([_>*j  
application for personal assessment 个人入息课税申请书 {%G9iOV.  
application of fund 资金应用 Or.u*!od&  
application to release as liquidator and to destruct the books of accounts and documents sWte&  
申请免除清盘人职务及毁灭帐簿与文件 Z
::I3 Q  
appointed actuary 委任精算师 O^`EuaL  
appointed auditor 委任核数师；委任审计师 0S$k;q  
appointed trustee 委任的受托人 ];hqI O#nM  
appointer 委任人 TLVsTM8P  
apportioned pro rata 按比例分摊 t&?{+?p: 9  
apportionment 分配；分摊 '*mZ/O-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qWheoyAB  
apportionment formula 分摊方程式 i,r:R g~  
apportionment of estate duty 遗产税的分摊 17Cb{Q  
appraisal 估价；评估 JkWhYP}  
appreciable growth 可观增长 e O\72? K  
appreciable impact 显着影响 Bh2l3J4X  
appreciable increase 可观增长 <[)-Q~Gg5  
appreciation 增值；升值 W&Fm;m@M  
appreciation against other currencies 相对其他货币升值 3 R
+e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 > v%.q]E6n  
appreciation tax 增值税 b(GV4%  
appropriation 拨款；拨用；拨付 dT*Yv`h  
appropriation account 拨款帐目 1#6emMV.`  
Appropriation Bill 拨款法案 H?];8wq$G  
appropriation-in-aid system 补助拨款办法 }6%XiP|  
approved assets 核准资产 r[i^tIv6As  
approved basket stock 认可一篮子证券 ]|tg`*l!>  
approved budget 核准预算 Cjr]l!  
approved charitable donation 认可慈善捐款 }x`Cnn  
approved charitable institution 认可慈善机构 @@H_3!B%4v  
approved currency 核准货币；认可货币 GNMOHqg4  
approved estimates 核准预算 [w'Q9\,p
 
approved estimates of expenditure 核准开支预算 rgzra"u)  
approved overseas insurer 核准海外保险人 NplyvjQN;  
approved overseas trust company 核准海外信托公司 ;7z6B|8  
approved pooled investment fund 核准汇集投资基金 ?'TK~,dG/  
approved provident fund scheme 认可公积金计划 l;_IH|A  
approved provision 核准拨款 7j\^
h2  
approved redeemable share 核准可赎回股份 {IJ;)<>&VE  
approved regional stock 认可地区性证券 "u7[[.P)  
approved retirement scheme 认可退休金计划 GLtd<M"  
approved subordinated loan 核准附属贷款 1;$XX#7o  
arbitrage 套戥；套汇；套利 aYaEy(m  
arbitrageur 套戥者；套汇者 N9_* {HOy  
arbitrary amount 临时款项 =WT$\KYGv  
arrangement 措施；安排；协定 
sh_;98^  
arrears 欠款 iibG$?(  
arrears of pay 欠付薪酬 vd[7Pxe  
arrears of revenue 逾期未收税款；逾期未收的帐项 Sc[#]2 }  
articles of association 组织章程；组织细则；组织章程细则 q k^FyZ<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >;I8w(  
ascertainment of profit 确定利润 5q0L<GOrj  
"Asia Clear" “亚洲结算系统” t|>zke!'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 s;9Du|0f^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =4eJ@EVM  
Asian Development Fund [ADF] 亚洲发展基金 6P{^j  
Asian dollar bond 亚洲美元债券 ?Tc#[B  
Asian dollar market 亚洲美元市场 E)$>t}$  
Asian dollar rate 亚洲美元利率 *I(6hB  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Mqd'XU0L  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 I@KM2KMN  
asked price 沽盘；喊价；索价；卖方报价 -j3Lgm  
assessable income 应评税入息 CK7([>2  
assessable loss 应评税亏损 xUdGSr50  
assessable profit 应评税利润 fQa*>**j;  
assessable value 应评税值 B[@q.n  
assessed profit 估定利润 SUUNC06V  
assessed value 经评估价值 +-@n}xb@  
assessment 评税；评定；估价；评税单 2nkA%^tR  
assessment number 评税编号；估价编号 =8T!ldVxES  
assessment of additional tax 补加税评税 6]?%1HSi  
assessment of performance 业绩评估；实绩评价 ~-zTY&c_  
Assessor 评税主任 k\#;  
asset price bubbles 资产价格泡沫 RJWO h  
asset-backed securities 具资产保证的证券 w1)TnGT  
assets accretion 资产增值 2
L](4Q[M  
assets and liabilities 资产与负债 GM%OO)dO}  
assets betterment statement 资产递增表；资产改进表 y8~OkdlN#  
assets lending 实物放款；有抵押贷款 9S|sTf  
assets of the company passing on the death 死者去世时转移的公司资产 \ZLi Y  
assets pledged as security for liabilities 用作负债抵押的资产 :0l+x0l}  
assets portfolio 资产投资组合 *2X~NJCt  
assets price 资产价格 3 ,>M-F  
assets quality 资产质素 eK:?~BI!  
assets realization 资产变现 #-'`Ybw  
assets refinancing arrangement 资产再集资安排 ,-e}Xw9  
assets securitization 资产证券化 GGuU(sL*  
assets situated outside Hong Kong 在香港以外地方的资产 py'vD3Q  
assets stripping 削减资产；拆卖资产 Gw<D'b)!  
assets value 资产值 !l $d^y345  
assignee 承让人 =PRQ3/?5  
assignment 转让；转让书；转让契 ,-AF8BP  
assignment of interest 权益转让 Czjb.c:a.Y  
assignment of letters patent and trade mark 专利证书及商标转让 L\2"1%8Wj  
assignment of property 物业转让；物业转让书 ^w^e~0 S  
assignment right 转让权 <!sLfz?  
assignor 转让人 @Ul3J )=m  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 MQ!4"E5"j  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 epiviCYC  
associate member 附属会员 05LkLB  
associated body corporate 相联法人团体 n=<c_a)Nb  
associated company 相联公司；联属公司 K<J,n!zc  
associated corporation 相联法团 #BLHHK/[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] AZ3T#f![L@  
公认会计师公会〔英国〕 .|O T#"LP  
Association of Futures Exchange Brokers 香港期货经纪协会 /qIQE&V-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |_TiF;^  
association of underwriters 承保人组织 ))=6g@(  
assumption of control 接管 eC!=4_lx)  
assurance 担保；保险；转易；转易书 q%4X1 W  
assurance of interest 权益的转易 S oeoUI]m  
at 19XX price 按一九ＸＸ年价格计算 k9x[( #  
at a discount 按赔价计算；按贴水价格计算；打折扣 x []ad"R  
at a premium 按溢价计算；按升水价格计算 @ 8H$  
at call 通知付款；按通知 |c/=9Bb  
at constant market price 按固定市价计算 *-9i<@|(U^  
at constant price 按固定价格计算 q2EDrZ  
at cost 按成本计算 F=Bdgg9s  
at current market price 按当时市价计算；按现时市价计算 :|W=2(>  
at current price 按当时价格计算；按现时价格计算 UT\4Xk<  
at factor cost 按要素成本计算；按生产要素成本计算 /yG7!k]Eg  
at money-of-the-day price 按付款当日价格计算 12Oa_6<\0;  
at or better 按指定或较佳价位〔买卖指令〕 m%[e_eS  
at par 按面值计算；平价 1cK'B<5">]  
at sight 见票即付 *K|~]r(F?  
at the close 按收市盘 u}nSdZC  
at the opening 按开市盘 %/Wk+r9uu  
attestation 见证；见证条款 n&:ohOH%  
at-the-money option 平价期权 qk<jvha  
attorney 受权人；受托代表人 bSsg`  
attornment 新拥有人承认书 "&2 F  
attributable profit 可归属利润 R0RxcBtG  
attributable share value 可归属股份价值 ]<^2B?}  
Auckland Stock Exchange 奥克兰证券交易所 <r#FI8P;X  
auction 拍卖 hBX*02p  
auctioneer 拍卖商 M3jUnp&  
audit 审计；核数 Q6HJ+H-Ub  
Audit Commission 审计署 N\PdX$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ur])*#  
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〕 b{<?E };%  
audit review 帐目审查 YCDH0M  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 SI!A?34  
audited account 审计帐目；经审计的帐目 !.6n=r8d  
audited annual account 经审计的周年帐目 F{ %*(U  
audited balance sheet 经审计的资产负债表 v.(dOIrX  
auditor 核数师；核数主任；审计师 sE[`x^1'8  
auditor's certificate 核数师证明书；审计师证明书 n2K1X!E$  
auditor's report 核数师报告；审计师报告 d=vuy   
Aussie bond 澳元债券 G<7M;vRvP  
austerity budget 紧缩预算 f}bq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r84^/+"T  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~lo43$)^  
Australian Dollar [AUD] 澳元 C+TB>~Gv`  
Australian Options Market 澳大利亚期权市场 Y%?S:&GH  
Australian Securities Commission 澳洲证券事务监察委员会 '[WL8,.Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~$u9  
Australian Stock Exchange 澳大利亚证券交易所 g!XC5*}  
Austrian Schilling [ATS] 奥地利先令 +.!D>U$)}  
authentication 认证；鉴证 a$=~1@  
authority to purchase 委托购买证；委购书 @s1T|}AJ  
authorization 认可；核准；授权；授权书 6M >@DRZ'|  
authorization by direction 指示授权 4Fft[S(  
authorization by instruction 指令授权 |6Q5bV  
authorization by warrant 令状授权 8* A%k1+  
authorization of unit trust 单位信托的认可 v@=qVwX  
authorized agent 指定代理人 @-sWXz*W  
authorized capital 法定资本 S9Sgd&a9  
authorized clerk 出市员 W0f^!}f(  
authorized dealer 认可交易商 Rn?JMM]  
authorized financial institution 认可财务机构 R;!,(l  
authorized fund 认可基金 !mxH/{+|n  
authorized fund house 获授权的基金公司；认可基金公司 (xb2H~WrN  
authorized institution 认可机构 _
f^6F<!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 lEHx/#qt9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *6?mZ*GYY  
authorized insurer 获授权保险人；获认可承保人 H7Q$k4\l  
authorized investment 特准投资项目 /9pxEidVAS  
authorized person 获授权人 v.|#^A?Qx  
authorized representative 获授权代表 8%K{lg"  
authorized share capital 法定股本 $U_(e:m}f  
automated quotation system 自动报价系统 _Ay^v#a  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qSNCBn '  
自动交易系统〔香港期货交易所有限公司〕 UQDAql  
automatic adjustment mechanism 自动调整机制 o-=|}u]mz  
automatic adjustment system 自动调整系统 f8;?WSGyD2  
Automatic Clearing House 自动票据交换所 }<^mUG  
automatic exchange rates accumulation system 自动化汇率累集系统 OInl?_,,T#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (p5q MP]L  
automatic teller machine [ATM] 自动柜员机 b&P)J|Fe  
autopay 自动转帐  JQQ[jl;  
available assets 可用资产 ,'0#q  
available fiscal reserve 现存财政储备 v%:deaF  
available profit 可用利润 B$g\;$G  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 -FJ3;fP
&  
average 平均；平均数；海损 8m{e,o2.  
average basic salary 平均基本薪金 ;}E}N:A  
average consumer expenditure 平均消费开支；一般消费开支 wY<s  
average cost 平均成本 U 3< 3T  
average cost of land production 增辟土地平均成本 RB %+|@c  
average daily turnover 平均每日成交额 q@wD@_  
average daily wage rate 平均每日工资率 G?}?>O  
average expenditure pattern 平均开支模式 dy_Uh)$$|g  
average growth rate 平均增长率 ;O}%SCF7  
average net fixed assets 固定资产平均净值 =6~  
average of relatives 相对价格平均数 ?"Ez  
average price 平均价格 ':(AiD-}  
average propensity to consume 平均消费倾向；一般消费倾向 :GIBB=D9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 gkd4)\9  
average rate 平均率
gk|>E[.  
average revenue 平均收入；平均收益 oJ4HvrUO  
average stock 平均库存；平均存货 tY;<S}[@7w  
average yearly rent 平均年租 0I.KHIBk  
avoidance of double taxation 避免双重课税 %j\&}>P4$  
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 *,z/q6  
TO.b- ;  
给你加分了