一些有用的会计术语(也不知道发的地方对不对)A

A: 0E!-G= v  
A share Ａ股；甲类股份 Y z&!0Hfd  
abatement of tax 减税；减扣免税额 5$'[R;r  
ABN AMRO Bank N.V. 荷兰银行 tz
GQo5\  
above-the-line expenditure 线上项目支出；经常预算支出 `4'=&c9  
above-the-line receipt 线上项目收入；经常预算收入 R2a99#J  
ABSA Asia Limited 南非联合亚洲有限公司 iz^uj  
absolute change 绝对数值变更 -V}xvSVg  
absolute expenditure 实际开支 Kc2y  
absolute guideline figure 绝对准则数字 gDLS)4^w  
absolute interest 绝对权益 EJTM >Rpor  
absolute order of discharge 绝对破产解除令 nb=mY&q}~  
absolute profit margin 绝对利润幅度 6)*fr'P  
absolute value 实值；绝对值 .!0Rh9yyl  
absolutely vested interest 绝对既得权益 k)*apc\W  
absorbed cost 已吸收成本；已分摊成本 =Q<7
[  
absorption 吸收；分摊；合并 + c3pe4  
absorption rate 吸收率；摊配率；分摊率 *->*p35  
ACB Finance Limited 亚洲商业财务有限公司 mHW%:a\L  
acceptable form of reciprocity 合理的互惠条件 Gt*K:KT=L  
acceptable rate 适当利率；适当汇率 0Atha>w^o~  
acceptance agreement 承兑协议 gveJ1P  
acceptance for honour 参加承兑 k89N}MA   
acceptor 承兑人；接受人；受票人 `14@dk  
acceptor for honour 参加承兑人 }BI6dZ~2A  
accident insurance 意外保险 y,|2hrj/0E  
Accident Insurance Association of Hong Kong 香港意外保险公会 s9CmR]C  
accident insurance scheme 意外保险计划 CZu=/8?  
accident year basis 意外年度基准 BQ Vro;#Jc  
accommodation 通融；贷款 l`N#~<.  
accommodation bill 通融票据；空头票据 %\sE\]K  
accommodation party 汇票代发人 YCltS!k  
account balance 帐户余额；帐户结余 d[,Rgdd@I  
account book 帐簿 Sv/P:r _  
account collected in advance 预收款项 K'J_AMBL  
account current book 往来帐簿 I@6+AU~,6  
account of after-acquired property 事后取得的财产报告 ZwLr>?0$ p  
account of defaulter 拖欠帐目 pMHl<HH  
account payable 应付帐款 \zg R]|  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 eg}g}a  
account receivable 应收帐款 Z+y'w#MZL  
account receivable report 应收帐款报表 a dr\l5pWQ  
account statement 结单；帐单；会计财务报表 cYgJ}(>}  
account title 帐户名称；会计科目 nng|m  
accountant's report 会计师报告 }lX$KuD  
Accountant's Report Rules 会计师报告规则 OHBCanZZ,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 dLb$3!3  
Accounting Arrangements 《会计安排》 _3 oo%?}  
accounting basis 会计基础 C/Z#NP~ *  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;BH.,{*@B  
Accounting Circular 《会计通告》 .G\](%  
accounting class 会计类别 wods   
accounting date 记帐日期；会计结算日期 /KOI%x  
accounting for money 款项核算 u_' -vZ_  
Accounting Officer 会计主任 t*H2
;|zn_  
accounting period 会计报告期；会计期 y@I9>}"y  
accounting policy 会计政策；会计方针 d%qi~koN_  
accounting practice 会计惯例 d}:
-Q?  
accounting principle 会计准则 n5UUoBv  
accounting record 会计记录 /fb}]e]N  
accounting report 会计报告 mJ<`/p?:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P:.jb!ZU  
Accounting Society of China 中国会计学会 Cfmd*,  
accounting statement 会计报表 e_Hpai<b  
accounting system 会计制度；会计系统 !`?i>k?Q E  
accounting transaction 会计事项；帐务交易 d"db`8 ;S  
accounting treatment 会计处理 
dFw+nGN  
accounting year 会计年度 b5=|1SjR  
accretion 增值；添加 j#2Xw25  
accrual 应计项目；应累算数目 }g-w[w 7p  
accrual basis 应计制；权责发生制 uCB9;+ Hjw  
accrual basis accounting 应计制会计；权责发生制会计 zNt//,={  
accrue 应累算；应计 qCcLd7`$  
accrued benefit 应累算利益 [HWVS  
accrued charges 应计费用 qsoq1u,?  
accrued cumulative preference share dividend 应累算的累积优先股股息 uXFI7vV6P  
accrued expenses 应累算费用 /mz.HCs  
accrued interest payable 应付利息；应计未付利息 K |=o-  
accrued interest receivable 应收利息；应计未收利息 z*jaA;#  
accrued right 累算权益 ;y\/7E  
accruing profit 应累算的利润 )u{]rb[  
accumulated fiscal reserve 累积财政储备 |=YK2};  
accumulated profit 累积利润；滚存溢利 U&])ow):  
accumulated reserve 累积储备 !;&\n3-W  
accumulation of surplus income 累积收益盈余 hGV_K"~I0  
acquired assets 既得资产 +W[f>3`VQ  
acquisition 收购；购置；取得 K1J |\!
o  
acquisition cost 购置成本 8,IF%Z+LI  
acquisition expenses 购置费用 e16H@  
acquisition of 100% interest 收购全部股权 qqZ4K:oC,  
acquisition of control 取得控制权 tT)s,R%  
acquisition of fixed assets 购置固定资产 -~
8PI2  
acquisition of shell “买壳” tkk8b6%h?p  
acquisition price 收购价 o"X..m<  
act of God 天灾 ,v})  
acting partner 执事合伙人 q&>fKSnKs  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1O0. CC,p  
active partner 积极参与的合伙人 f?/OV*  
active trading 交投活跃 >qNpY(Ql  
actual circulation 实际流通 r&a}U6k(y  
actual cost 实际成本 Wfd`v  
actual expenditure 实际开支；实际支出 }WFI/W'  
actual income 实际入息；实际收入；实际收益 hzM;{g>t  
actual market 现货市场 2qE_SSXn  
actual price 现货价；实际价格 #N`G2}1J  
actual profit 实际利润 tDL.+6/  
actual quotation 实盘；实际价位；实际报价 td%J.&K_*'  
actual year basis 按实际年度计算 RRS)7fFm  
actuals 实货 D`^wj FF  
actuarial investigation 精算调查 M&/4SVBF  
actuarial principle 精算原则 Q]TZyk  
actuarial report 精算师报告 tKUW  
Actuarial Society of Hong Kong 香港精算学会 | 8mWR=9fs  
actuarial valuation 精算师估值 akr2Os  
actuary 精算师 :]F66dh+  
ad referendum agreement 暂定协议；有待覆核的协定 WcSvw  
ad valorem duty 从价税；按值征税 "t
^RZ45  
ad valorem duty system 从价税制 f4.jWBF  
ad valorem fee 从价费 "$(D7yFO  
ad valorem tariff 从价关税 !5De?OXe   
additional allowance 额外免税额  \8C<nh  
additional amount for unexpired risk 未过期风险的额外款额 #n+u>x.O  
additional assessable profit 补加应评税利润 ~
2Hw\fx  
additional assessment 补加评税 HN367j2e  
additional commitment 额外承担 Ln&~t(7  
additional commitment vote 额外承担拨款 7c(j1:Ku-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s) s9Z,HY  
additional dependent parent allowance 供养父母额外免税额 p:nl4O/  
additional provision 额外拨款 z{Yfiv\-r  
additional stamp duty 附加印花税 H[?S*/n,<  
additional tax 补加税罚款；补加税款 p%*s3E1.D  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Sw E7U~  
adjudged bankrupt 被裁定破产 &AxtSIpucP  
adjudicated bankrupt 裁定破产人 SW}Rkr\e  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 /_J{JGp9  
adjudication of bankruptcy 裁定破产；宣告破产 h@O\j
&#  
adjudication of insolvency 裁定无力偿还债务 '6NrL;  
adjusted actual 经调整的实数；调整后的实数  YMv}]  
adjusted current assets 经调整的流动资产；调整后的流动资产 &@@PJ!&  
adjusted figure 经调整的数字；调整后的数额 w?u3e+  
adjusted liabilities 经调整的负债；调整后的负债 jG&HPVr  
adjusted loss 经调整的亏损；调整后的亏损 !l#aq\:}~e  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 i?pd|J  
adjusted profit 经调整的利润；调整后的利润 ;\A_-a_(#  
adjusted surplus 经调整的盈余额；调整后的盈余额 8%;Wyqdf]  
adjusted value 经调整的价值；调整后的价值 30WOH 'n  
adjustment 调整；修订；理算〔保险〕 9teP4H}m  
adjustment centre 调剂中心 0/]h"5H3  
adjustment lag 调整过程的时间差距；调整时差 D`G;C  
adjustment mechanism 调整机制 :I&y@@UG  
adjustment of loss 亏损调整 _XP}fx7$C  
adjustment process 调整过程；调整程序 mYo~RXKGF  
adjustment range 调整幅度 L9e<hRZ$  
administered exchange rate 受管制汇率 3HuocwWbz  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 *ezMS   
administration expenses 行政费用 ^#e|^]] L  
administration fee 手续费；行政费 [[T6X9  
administration in bankruptcy 破产管理 kdGq\k,  
administration order 遗产管理令 ^C~_}/cZ  
administrator 管理人；遗产管理人 Xa>'DO2  
administrator of the estate 遗产管理人 om`B:=+  
admission of debt 债项承认书 ygja{W.  
admission of proof 接纳债权证明 RTd,bi*  
advance 放贷款项；垫付款项；预支款项；预付款项 -`Z!p  
advance account 暂支帐目；预付款帐户 1mtYap4  
advance compensation 预付补偿金 0sw;h.VY  
advance from shareholder 股东垫款 B2$cY;LH  
advance pending reimbursement 预支以待日后付还 sM)1w-
  
advanced economy 先进经济体系 :!t4.ko  
advancement 预付；预付财产 |H5GWZ O{^  
advances warrant 垫款令 TtrO_D  
advancing 贷出
c oZK  
adverse balance 逆差 ,aezMbg  
adverse exchange 逆汇 ?QKDYH(  
advertisement addressed to shareholders 在报章刊登的致股东通告 w6>P[oW  
advice for collection 托收通知书 1!)'dL0mI  
advice of drawing 提款通知书；汇票通知书 4KxuSI^q  
advice of payment 付款通知 #E Bdg  
Advisory Committee [Securities and Futures Commission] u!~kmIa4  
谘询委员会〔证券及期货事务监察委员会〕 rd%uc~/  
Advisory Committee on Diversification 经济多元化谘询委员会 Z
>R@  
affidavit 誓章；遗产申报誓章 F|+B8&-v  
affidavit of no receipt 述明无收款的誓章 _nz_.w0H9  
affiliate 联号；联营公司；附属公司 ,<P"\W  
affiliated company 附属公司；联号；联营公司 yph@H!@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 aJ=)5%$6kc  
affordability 负担能力 q
0ab]g+  
African Development Bank [AfDB] 非洲开发银行 cyd&bxPgj+  
after-acquired property 事后取得的财产 0@{bpc rc  
after-hours dealing 市后交易 k1g-%DB  
after-tax profit 税后盈利；税后利润；税后溢利 l%Ke>9C  
agency agreement 代理协议 R*
cef  
agency expenses 代理机构的开支 W.{+0xx  
agency fee 代理费 H~#$AD+H  
Agency Law 《代理法》 U9PI#TX &O  
agent 代理人；承销人 'tkQz  
agent of company 公司代理人 MaPhG<?  
agent's fee 代理人费；经纪费 @6~m&$R/  
aggregate 总计；总数；总体数字 ;,]4A{|  
aggregate amount 总款额；总额 k9H}nP$F  
aggregate assets and liabilities 总体资产与负债 rIB./,  
aggregate at constant price 按固定价格计算的总体数字 X7K{P_5l  
aggregate demand 总需求 I8@leT\9M  
aggregate gross position 总持仓量 '-f` 5X  
aggregate limit 总限额 _&gO>G,uy  
aggregate of salaries tax 合计薪俸税 wpN [0^M-0  
aggregate performance 总体表现；总体业绩 &.2
%p  
aggregate supply 总体供应 5G'2 Wby'#  
aggregate surplus 总盈余 a(fiW%eFb  
aggregate total 整体总额 Vr& GsT  
aggregate value 总值；合计价值 >mvE[iXRG?  
aggregated basis 合计基准 .%J<zqk-  
aggregated net chargeable income 合计应课税入息实额 v0\M$@N[  
aggregation 合并计算；合计；总和 P5G0fq7  
aggregation of incomes of husband and wife 夫妇入息合并计算 DsxNg  
aggregation of property 财产的总和 |*ZM{$  
agio 差价；贴水 v0&DD&mp  
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》 :0%[u(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment dj] O  
《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》 ^Ar1V!PFk  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .i )K#82  
《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》 U3]/ NV*   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment mPPB"u
Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 PmsZ=FY  
agreement for a settlement 授产协议 1xkk5\3]  
agreement for assignment 转让协议 9+ve0P7$  
agreement for sale 售卖协议；买卖协议 Sa)L=5Nr  
agreement for sale and purchase 买卖协议 Z{%W!
>0  
agreement for the payment of interest 支付利息协议 e 5(|9*t  
agreement for the repayment of money 还款协议 'Q]Wk75  
agreement of reinsurance 再保险协议 d7g$9&/q  
Agricultural Bank of China 中国农业银行 46l*ui_  
air passenger departure tax 飞机乘客离境税 l(3PxbT  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 01 +#2~S  
airport tax 机场税 8(NS;?  
alcohol duty 酒精税 V1nqEdhk  
alienation 让与；让渡；转让 &q-P O  
alimony 生活费；赡养费 ,=@WE>ip  
All Ordinaries Index [AOI] 所有普通股指数 d8 v9[4  
all risks 全险；综合险 V$
$9Rh  
All Sales Record for Stock Market 《股票市场成交报告》 79 _8Oh  
Allied Capital Resources Limited 新联财务有限公司 AYoTCi%7E  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "\~>[on  
allocation letter 拨款信件 M`=\ijUwN  
allocation of fund 分配款项；预留款项 Fm&f  
allocation of profit 利润分配；溢利分配 '>bn94$  
allocation warrant 拨款令 F|VHr
@%  
allotment 分配；配股 i 28TH Jh  
allotment notice 股份配售通知；配股通知 K",Xe>  
allotment of shares 股份分配 v'`qn  
allowable 可获宽免；免税的
rOUQg_y  
allowable business loss 可扣除的营业亏损 h;(mb2[R  
allowable expenses 可扣税的支出 lt5Knz2G,Z  
allowance 免税额；津贴；备抵；准备金 $mq+/|bn  
allowance for debts 债项的免税额 MfI+o<{r  
allowance for depreciation by wear and tear 耗损折旧免税额 .VmRk9Z  
allowance for funeral expenses 殡殓费的免税额 J1M9),  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9}K K]m6u}  
allowance for repairs and outgoings 修葺及支出方面的免税额 4},Y0QXw  
allowance to debtor 给债务人的津贴 p@DVy2,EY  
alteration of capital 资本更改 y^X]q[-?  
alternate trustee 候补受托人 8c%N+E]  
amalgamation 合并 j{tr''
yN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w9x5IRWk  
ambit of charges 征税范围；收费范围 E6Uj8]P`  
amended valuation 经修订的估值 $K\;sn; |:  
American Commodities Exchange 美国商品交易所 $S?xB$  
American Express Bank Limited 美国运通银行 |a\,([aU  
American Stock Exchange 美国证券交易所 HmsXV_B8[Y  
amortization 摊销 E.*wNah"U  
amount due from banks 存放银行同业的款项 V^;lg[:  
amount due from banks abroad 存放海外银行同业的款项 W8]?dL}|  
amount due from holding companies 控股公司欠款 Qe9}%k6@E  
amount due from local banks 存放本港银行同业的款项 7<8'7<X  
amount due to banks 银行同业的存款 j\BtaC  
amount due to banks abroad 海外银行同业的存款 4w 7vgB  
amount due to holding companies 控股公司存款 .",BLuce  
amount due to local banks 本港银行同业的存款 b?M. 0{"H  
amount due to outport banks 外埠银行同业的存款 6|6O| <o  
amount for note issue 发行纸币的款额 $`C$|9S  
amount of bond 担保契据的款额 tB}W )Eb  
amount of consideration 代价款额 Ms%C:KG  
amount of contribution 供款数额 %f&Bt,xEo  
amount of indebtedness 负债款额 t08[3Q&  
amount of principal of the loan 贷款本金额 aiw4J  
amount of rates chargeable 应征差饷数额 "KC3+
:tm  
amount of share capital 股本额 B.b sU  
amount of sums assured 承保款额 =(,kjw88w  
amount of variation 变动幅度 
0+_;6  
amount of vote 拨款数额 {FC<vx{42  
amount payable 应付款额 I.2>d_^<  
amount receivable 应收款额 8y?q)y9h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S@,x^/vT  
analysis 分析 0@&;JMh6<  
ancillary risk 附属风险 ^d9o \  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^@'zQa  
annual accounting date 年结日期 wv%
UsfD  
annual allowance 每年免税额；年积金；年度津贴；年津 ph~#{B(\  
annual balance 年度余额 d(Yuz#Qcrh  
annual disposable income 每年可动用收入 IMy!8$\u  
annual estimates 周年预算 "zIQ(|TL?d  
annual fee 年费 \w$e|[~  
annual general meeting 周年大会 !83 N#Y_Mz  
annual growth rate 年增率；每年增长率 UrS%t>6k  
annual long-term supplement 长期个案每年补助金 ' #t1e]
 
annual pensionable emolument 可供计算退休金的年薪 J
Q]MkP  
annual report 年报 [#:yOZt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p5nrPL  
annual return 周年报表；周年申报表；每年报税表格 tKi^0vE8  
Annual Return Rules 《周年报表规则》 <V8=*n"mR  
annual review of consumer prices 每年消费物价回顾 qV$0 ";d  
annual roll-forward basis 逐年延展方式 %we! J%'Y]  
annual salary 年薪 ;O .;i,#Z  
annual statement 年度报表；年度决算表 c-?0~A  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ZmaW]3$  
annuitant 年金受益人 3/su1M[  
annuity 年金 6k1_dRu  
annuity contract 年金合约 $yFR{_]  
annuity on human life 人寿年金 (Y?}'?  
antecedent debt 先前的债项 w/fiNY5FZ  
ante-dated cheque 倒填日期支票 LA,G>#?H  
anticipated expenditure 预期开支 Q#4OgNt  
anticipated net profit 预期纯利 qyBo|AQ5  
anticipated revenue 预期收入 *^\u%Ir"  
anti-inflation measure 反通货膨胀措施 Vgj[m4l  
anti-inflationary stance 反通货膨胀立场 1
!ijRr  
apparent deficit 表面赤字 .m%ygoO  
apparent financial solvency 表面偿债能力 TfNm0=|
 
apparent partner 表面合伙人 H"V)dEm  
application for personal assessment 个人入息课税申请书 Aacj?   
application of fund 资金应用 lI[O!VuKc  
application to release as liquidator and to destruct the books of accounts and documents ,z$U=uo  
申请免除清盘人职务及毁灭帐簿与文件 z&|sks7  
appointed actuary 委任精算师 H)+wkR!~  
appointed auditor 委任核数师；委任审计师 [lj^lN8  
appointed trustee 委任的受托人 lR]SGdY  
appointer 委任人 7<F{a"5P  
apportioned pro rata 按比例分摊 f[$Z<:D-ve  
apportionment 分配；分摊 WTC/mcS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QnH~'
 k  
apportionment formula 分摊方程式 I9cZZ`vs  
apportionment of estate duty 遗产税的分摊 ~0{F,R.$  
appraisal 估价；评估 B o[aiT  
appreciable growth 可观增长 G4f%=Z  
appreciable impact 显着影响 `]l[p+DO  
appreciable increase 可观增长 kx[h41|n  
appreciation 增值；升值 cvnRd.&  
appreciation against other currencies 相对其他货币升值 k/%n7 ;1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OFw93UJ Y  
appreciation tax 增值税 s|Zv>Qt  
appropriation 拨款；拨用；拨付 Rd+`b  
appropriation account 拨款帐目 >!P !F(  
Appropriation Bill 拨款法案  ] 2lhJ  
appropriation-in-aid system 补助拨款办法 @p7*JLO  
approved assets 核准资产 F[oTc^dr  
approved basket stock 认可一篮子证券 !*B1Eo--cN  
approved budget 核准预算 ]1KF3$n0  
approved charitable donation 认可慈善捐款 ::k/hP9.^  
approved charitable institution 认可慈善机构 sHMZ'9b  
approved currency 核准货币；认可货币 H|B4.z  
approved estimates 核准预算 (w, Gv-S  
approved estimates of expenditure 核准开支预算 h4? 'd+
K  
approved overseas insurer 核准海外保险人 ;e^`r;]  
approved overseas trust company 核准海外信托公司 iD!]I$  
approved pooled investment fund 核准汇集投资基金 2-u9%  
approved provident fund scheme 认可公积金计划 Bf6\KI<V2  
approved provision 核准拨款 'uF"O"*  
approved redeemable share 核准可赎回股份 E`UEl$($  
approved regional stock 认可地区性证券 ;jT@eBJ  
approved retirement scheme 认可退休金计划 CC`Y r  
approved subordinated loan 核准附属贷款 k*= #XbX  
arbitrage 套戥；套汇；套利 @RI\CqFHR  
arbitrageur 套戥者；套汇者 ~YrO>H` B  
arbitrary amount 临时款项 'sTMUPg`  
arrangement 措施；安排；协定 J]4Uh_>)  
arrears 欠款 %>k$'UWzK  
arrears of pay 欠付薪酬 5]@"f/  
arrears of revenue 逾期未收税款；逾期未收的帐项 t>(}LV.  
articles of association 组织章程；组织细则；组织章程细则 =xsTVT;sj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8u#2M8.5E  
ascertainment of profit 确定利润 ]kyGm2Ty9  
"Asia Clear" “亚洲结算系统” Fop'm))C8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 . ,n>#
lL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U_C1GT-|  
Asian Development Fund [ADF] 亚洲发展基金 ioS(;2F  
Asian dollar bond 亚洲美元债券 6J%yo[A(w  
Asian dollar market 亚洲美元市场 [>U =P`  
Asian dollar rate 亚洲美元利率 NYp46;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3n=ftkI  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %u02KmV.  
asked price 沽盘；喊价；索价；卖方报价 5Qgh\4  
assessable income 应评税入息 =LMM]'no,  
assessable loss 应评税亏损 .Zv uhOn^  
assessable profit 应评税利润 Q96^rjY  
assessable value 应评税值 iwT PJGK|  
assessed profit 估定利润 ;R{ffS6  
assessed value 经评估价值 "iTi+UZxe  
assessment 评税；评定；估价；评税单 jr=erVHK  
assessment number 评税编号；估价编号 f8836<c  
assessment of additional tax 补加税评税 @t?uhT*Z=  
assessment of performance 业绩评估；实绩评价 O0,=@nw8.  
Assessor 评税主任 |4|j5<5  
asset price bubbles 资产价格泡沫 `%S#XJU  
asset-backed securities 具资产保证的证券 l^E)XWd  
assets accretion 资产增值 YB'BAX<lI  
assets and liabilities 资产与负债 xnD"LK  
assets betterment statement 资产递增表；资产改进表 eww/tGa  
assets lending 实物放款；有抵押贷款 mR6hnKa_53  
assets of the company passing on the death 死者去世时转移的公司资产 ]<IK0  
assets pledged as security for liabilities 用作负债抵押的资产 V`XtGTx  
assets portfolio 资产投资组合 +
LsACSB  
assets price 资产价格 JE.s?k  
assets quality 资产质素 |(\T;~7'  
assets realization 资产变现 @fG'X  
assets refinancing arrangement 资产再集资安排 wW+@3bPl  
assets securitization 资产证券化 $z5  
assets situated outside Hong Kong 在香港以外地方的资产 eJwHeG  
assets stripping 削减资产；拆卖资产 *3]_Huw<  
assets value 资产值 vX
/("[  
assignee 承让人 tKKQli4Mn4  
assignment 转让；转让书；转让契 ,c9K]>8m`  
assignment of interest 权益转让 =S:Snk%  
assignment of letters patent and trade mark 专利证书及商标转让 R;EdYbiF b  
assignment of property 物业转让；物业转让书 Y('?Z]  
assignment right 转让权 .7|Iausv  
assignor 转让人 %uy5la  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 24Uvi:B?~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5|0}   
associate member 附属会员 UCVdR<<Z  
associated body corporate 相联法人团体 ==)q{e5  
associated company 相联公司；联属公司 "8sB,$  
associated corporation 相联法团 7S]<?>*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1'"TO5  
公认会计师公会〔英国〕 _[t:Vme}v  
Association of Futures Exchange Brokers 香港期货经纪协会 7F@#6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 tzV^.QWm  
association of underwriters 承保人组织 9B<aYp)  
assumption of control 接管 KoKd.%  
assurance 担保；保险；转易；转易书 38l 8n.  
assurance of interest 权益的转易 kx31g,cf]w  
at 19XX price 按一九ＸＸ年价格计算 'sT7t&v~  
at a discount 按赔价计算；按贴水价格计算；打折扣 EwKFT FL  
at a premium 按溢价计算；按升水价格计算 @pkQ2OM 2  
at call 通知付款；按通知
Usz O--.C  
at constant market price 按固定市价计算 @[. 0,
 
at constant price 按固定价格计算 aT"0tn^LO  
at cost 按成本计算 ^(on"3sG  
at current market price 按当时市价计算；按现时市价计算 !b4
v}70,  
at current price 按当时价格计算；按现时价格计算 ~duF2m 72  
at factor cost 按要素成本计算；按生产要素成本计算 >JckN4v  
at money-of-the-day price 按付款当日价格计算 {~cM 6W]f  
at or better 按指定或较佳价位〔买卖指令〕 :ExCGS[  
at par 按面值计算；平价 NY3.?@Z  
at sight 见票即付  "1HKD  
at the close 按收市盘 qe<aJn  
at the opening 按开市盘 ^M6R l0  
attestation 见证；见证条款 I)wc&>Lc  
at-the-money option 平价期权 BH\
!yxK  
attorney 受权人；受托代表人 _-5|"oJ  
attornment 新拥有人承认书 ]
CxDm  
attributable profit 可归属利润 -fCR^`UOS  
attributable share value 可归属股份价值 ^e\H V4s  
Auckland Stock Exchange 奥克兰证券交易所 Zb}U 4  
auction 拍卖 r"xs?P&/$  
auctioneer 拍卖商 f6k=ew  
audit 审计；核数 hYB3tT  
Audit Commission 审计署 &.1qixXIr  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N/6!|F  
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〕 5VZZk%oy  
audit review 帐目审查 5DxNHEuS  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 13K|=6si  
audited account 审计帐目；经审计的帐目 ^n~bx*f  
audited annual account 经审计的周年帐目 1'4?}0Dok  
audited balance sheet 经审计的资产负债表 +LwwI*;b  
auditor 核数师；核数主任；审计师 SS*3Qx:[  
auditor's certificate 核数师证明书；审计师证明书 Ci(c`1av  
auditor's report 核数师报告；审计师报告 ( we)0AxF'  
Aussie bond 澳元债券 ;fe~PPT  
austerity budget 紧缩预算 0"J0JcFX  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  BDfJ  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ym|%ka  
Australian Dollar [AUD] 澳元 E)F#Z=)  
Australian Options Market 澳大利亚期权市场 \zLKSJ]  
Australian Securities Commission 澳洲证券事务监察委员会 x@#aOf4<U  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 zw[ #B #  
Australian Stock Exchange 澳大利亚证券交易所 as3*49^9  
Austrian Schilling [ATS] 奥地利先令 ;:obg/;uJ  
authentication 认证；鉴证 Tnoy#w}Ve  
authority to purchase 委托购买证；委购书 !q!5D`  
authorization 认可；核准；授权；授权书 h,|. qfUk  
authorization by direction 指示授权 >["X(%&w  
authorization by instruction 指令授权 *b8AN3!  
authorization by warrant 令状授权 K(r@JW  
authorization of unit trust 单位信托的认可 *3\Nj6  
authorized agent 指定代理人 q1pB~eg5  
authorized capital 法定资本 sZPyEIXie  
authorized clerk 出市员 = P$Q;d  
authorized dealer 认可交易商 W$xW9u8@+(  
authorized financial institution 认可财务机构 zS*vKyye>  
authorized fund 认可基金 #Q` TH<  
authorized fund house 获授权的基金公司；认可基金公司 +vt?3i\^.  
authorized institution 认可机构 :hTmt{LjN  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2@,rIve  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 EslHml#  
authorized insurer 获授权保险人；获认可承保人 N"8'=wB  
authorized investment 特准投资项目 Y^tUc
Bm\  
authorized person 获授权人 ;a 6Z=LB  
authorized representative 获授权代表 [*U.bRs  
authorized share capital 法定股本 =z zmz7op  
automated quotation system 自动报价系统 `Z^\<{z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [JYy  
自动交易系统〔香港期货交易所有限公司〕 P
&IS$FC.\  
automatic adjustment mechanism 自动调整机制 IoZ_zz0  
automatic adjustment system 自动调整系统 bF'Jm*f  
Automatic Clearing House 自动票据交换所 DT3"uJTt  
automatic exchange rates accumulation system 自动化汇率累集系统 ~,7Tj  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %>!W+rO,  
automatic teller machine [ATM] 自动柜员机 J p)I9k,Ez  
autopay 自动转帐 *i>hFNLdOM  
available assets 可用资产 Yk0/f|>O  
available fiscal reserve 现存财政储备 +CN!3(r  
available profit 可用利润 ~9Qd83`UH  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 M>d^.n  
average 平均；平均数；海损 6TDa#k5v  
average basic salary 平均基本薪金 08+\fT [  
average consumer expenditure 平均消费开支；一般消费开支 5,J.$Sax  
average cost 平均成本 bbT1p:RF  
average cost of land production 增辟土地平均成本 0BQ{ZT-Kh  
average daily turnover 平均每日成交额 >i"WKd=  
average daily wage rate 平均每日工资率 \aN7[>R.Q  
average expenditure pattern 平均开支模式 *alifdp
 
average growth rate 平均增长率 {Z1KU8tp  
average net fixed assets 固定资产平均净值 {q! :t0X.Y  
average of relatives 相对价格平均数 lvx[C7?  
average price 平均价格 zX]l$Q+  
average propensity to consume 平均消费倾向；一般消费倾向 .d6b?t  
average propensity to save 平均储蓄倾向；一般储蓄倾向 7%Ou6P$^fr  
average rate 平均率 ?x/Lb*a^  
average revenue 平均收入；平均收益 UCj{ &  
average stock 平均库存；平均存货 fp}5QUm-  
average yearly rent 平均年租 QmMA]Q  
avoidance of double taxation 避免双重课税 X?o6=)SC|  
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 \-SC-c  
ZW4$Ks2]Y  
给你加分了