一些有用的会计术语(也不知道发的地方对不对)A

A: ~NO7@muw  
A share Ａ股；甲类股份 2tQ?=V(Di  
abatement of tax 减税；减扣免税额 Wq?vAnLbk  
ABN AMRO Bank N.V. 荷兰银行 n;QFy5HB8  
above-the-line expenditure 线上项目支出；经常预算支出 _:Jma  
above-the-line receipt 线上项目收入；经常预算收入 [fs.D /  
ABSA Asia Limited 南非联合亚洲有限公司 S%wdXe  
absolute change 绝对数值变更 j%':M  
absolute expenditure 实际开支 x1"8K  
absolute guideline figure 绝对准则数字 N(O*"1b  
absolute interest 绝对权益 NFf`V  
absolute order of discharge 绝对破产解除令
0W~1v  
absolute profit margin 绝对利润幅度 L(C0236r  
absolute value 实值；绝对值 f>m! }F:  
absolutely vested interest 绝对既得权益 #IJ6pg>K  
absorbed cost 已吸收成本；已分摊成本 X+/^s)  
absorption 吸收；分摊；合并 \KKE&3=  
absorption rate 吸收率；摊配率；分摊率 ~y/qm [P  
ACB Finance Limited 亚洲商业财务有限公司 "#h/sAIs  
acceptable form of reciprocity 合理的互惠条件 `1#Z9&bO  
acceptable rate 适当利率；适当汇率 9"}5jq4*  
acceptance agreement 承兑协议 o :j'd  
acceptance for honour 参加承兑 >D_)z/v?"  
acceptor 承兑人；接受人；受票人 $2a_!/  
acceptor for honour 参加承兑人 
6zGeGW  
accident insurance 意外保险 ]H<}6}
Gd  
Accident Insurance Association of Hong Kong 香港意外保险公会 V|/N-3M  
accident insurance scheme 意外保险计划 ?.c:k;j  
accident year basis 意外年度基准 6w_TL<S  
accommodation 通融；贷款 =%B}8$.|  
accommodation bill 通融票据；空头票据 *o<|^,R  
accommodation party 汇票代发人 urQ<r{$x0  
account balance 帐户余额；帐户结余 zXkq2\GHA  
account book 帐簿 &
e
gP3  
account collected in advance 预收款项 <X?xr f  
account current book 往来帐簿 CX; m8  
account of after-acquired property 事后取得的财产报告 H;+98AIy`  
account of defaulter 拖欠帐目 48{B}j%oU  
account payable 应付帐款 X9C:AGbp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y!|4]/G]?t  
account receivable 应收帐款 +=*ND<$n/E  
account receivable report 应收帐款报表 //bQD>NBO  
account statement 结单；帐单；会计财务报表 Fw^^sB  
account title 帐户名称；会计科目 b27t-p8  
accountant's report 会计师报告 Rhw+~gd*F  
Accountant's Report Rules 会计师报告规则 s~c cx"HH  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6t'.4SR  
Accounting Arrangements 《会计安排》 -67!u;  
accounting basis 会计基础 3@1$y`SN  
accounting by Official Receiver 破产管理署署长呈交的帐目 G\(*z4@Gz  
Accounting Circular 《会计通告》 dki3(  
accounting class 会计类别 V|<'o<h8  
accounting date 记帐日期；会计结算日期 lQ4$d{m`  
accounting for money 款项核算 Q,};O$h  
Accounting Officer 会计主任 HaRx(p0  
accounting period 会计报告期；会计期 Vw`%|x"Xz  
accounting policy 会计政策；会计方针 th5UzpB4  
accounting practice 会计惯例 *r|13|k  
accounting principle 会计准则 Rk{vz|  
accounting record 会计记录 >xXq:4l>}  
accounting report 会计报告 9j5B(_J^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 XMaw:Fgr  
Accounting Society of China 中国会计学会 z$VVt?K  
accounting statement 会计报表 GY"c1KE$  
accounting system 会计制度；会计系统 :J+ANIRI  
accounting transaction 会计事项；帐务交易 LCb0Kq}*/(  
accounting treatment 会计处理 }s8xr>  
accounting year 会计年度 R?J8#JPXD  
accretion 增值；添加 {@PZlQg  
accrual 应计项目；应累算数目 Ij9=J1c4  
accrual basis 应计制；权责发生制 v7D0E[)~  
accrual basis accounting 应计制会计；权责发生制会计
VS65SxHA  
accrue 应累算；应计 #(Yd'qKo  
accrued benefit 应累算利益 i6O'UzD@T  
accrued charges 应计费用 rY$wC%  
accrued cumulative preference share dividend 应累算的累积优先股股息
ppeF,Q  
accrued expenses 应累算费用 V2g"5nYT  
accrued interest payable 应付利息；应计未付利息 \\Z?v,XsS  
accrued interest receivable 应收利息；应计未收利息 }$* z:E  
accrued right 累算权益 Q
_*.1L  
accruing profit 应累算的利润 &0{&4,  
accumulated fiscal reserve 累积财政储备 AR g]GV/L  
accumulated profit 累积利润；滚存溢利 |Vp ?  
accumulated reserve 累积储备 `*]r+J2  
accumulation of surplus income 累积收益盈余 zY].ZS=7  
acquired assets 既得资产
.mxc~  
acquisition 收购；购置；取得 YDgG2hT/2  
acquisition cost 购置成本 2Ic)]6z R  
acquisition expenses 购置费用 CYM>4C~>JW  
acquisition of 100% interest 收购全部股权 e'fo^XQn[  
acquisition of control 取得控制权 6 I43a1[s  
acquisition of fixed assets 购置固定资产 cq/@ng*o  
acquisition of shell “买壳” R0F&!y!B  
acquisition price 收购价 o ,8;=f,7  
act of God 天灾 BM87f:d  
acting partner 执事合伙人 Xod/GYG  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Q{ {=  
active partner 积极参与的合伙人 A^4#6],%v  
active trading 交投活跃 s1X?]A  
actual circulation 实际流通 ^xr &E  
actual cost 实际成本 m,F4N$  
actual expenditure 实际开支；实际支出 59V8cO+qH  
actual income 实际入息；实际收入；实际收益 U?EXPi61Z  
actual market 现货市场 ~b[5}_L=>  
actual price 现货价；实际价格 hl8oE5MU  
actual profit 实际利润 >&T J  
actual quotation 实盘；实际价位；实际报价 semTAoqH  
actual year basis 按实际年度计算 %xC}#RDf  
actuals 实货 6f+@@=Xc  
actuarial investigation 精算调查 !)`m mr  
actuarial principle 精算原则 hl,x|.f}4Y  
actuarial report 精算师报告 `J;g~#/k  
Actuarial Society of Hong Kong 香港精算学会 1TgD;qX  
actuarial valuation 精算师估值 +77j2W_0  
actuary 精算师 '1Ex{

$Yk  
ad referendum agreement 暂定协议；有待覆核的协定 $`L |
 
ad valorem duty 从价税；按值征税 ^ JU#_  
ad valorem duty system 从价税制 G}nj 71=H  
ad valorem fee 从价费 mw83pU6  
ad valorem tariff 从价关税 '"6*C*XS  
additional allowance 额外免税额 8]4W@~c  
additional amount for unexpired risk 未过期风险的额外款额 =vL >&$  
additional assessable profit 补加应评税利润 yx7y3TSq  
additional assessment 补加评税 QO4eDSW  
additional commitment 额外承担 NkAu<> G _  
additional commitment vote 额外承担拨款 LfvRH?<W  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `U>]*D68  
additional dependent parent allowance 供养父母额外免税额 -8SZ}J  
additional provision 额外拨款 l?HC-_Pbh  
additional stamp duty 附加印花税 u!McPM8Yk  
additional tax 补加税罚款；补加税款 <JW%h :\t  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7&Ie3[Rm_3  
adjudged bankrupt 被裁定破产 -r[O_[g w  
adjudicated bankrupt 裁定破产人 :GM3n$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `
/(9#E  
adjudication of bankruptcy 裁定破产；宣告破产 Lv#}Gm  
adjudication of insolvency 裁定无力偿还债务 Zb+n\sv4  
adjusted actual 经调整的实数；调整后的实数 IYhn*  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^[q/w<_j~  
adjusted figure 经调整的数字；调整后的数额 1W7ClT_cQ  
adjusted liabilities 经调整的负债；调整后的负债 _V3}F1?W  
adjusted loss 经调整的亏损；调整后的亏损 [6nN]U~Y  
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 \WZSY||C|_  
adjusted profit 经调整的利润；调整后的利润 W QeQ`pM  
adjusted surplus 经调整的盈余额；调整后的盈余额 PE6ZzxR|U<  
adjusted value 经调整的价值；调整后的价值 c3O&sa V!  
adjustment 调整；修订；理算〔保险〕 G6X5`eLQ  
adjustment centre 调剂中心 i,l$1g-i  
adjustment lag 调整过程的时间差距；调整时差 Z{_YH7_  
adjustment mechanism 调整机制 (?P\;yDG  
adjustment of loss 亏损调整 z/pxZB~"  
adjustment process 调整过程；调整程序 ^fbzlu?G4-  
adjustment range 调整幅度 d;).| .}P  
administered exchange rate 受管制汇率 eqyUI|e  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 WogCt,  
administration expenses 行政费用 RuOse9  
administration fee 手续费；行政费 <"7Wb"+  
administration in bankruptcy 破产管理 Pe@*')o*  
administration order 遗产管理令 >{"E~U  
administrator 管理人；遗产管理人 = @lM*  
administrator of the estate 遗产管理人  Uf|@h  
admission of debt 债项承认书 SYgkYR  
admission of proof 接纳债权证明 I8\R7s3  
advance 放贷款项；垫付款项；预支款项；预付款项 ZD4:'m`T/  
advance account 暂支帐目；预付款帐户 sTxbh2  
advance compensation 预付补偿金 m
wF{z.t"  
advance from shareholder 股东垫款 !" @<!  
advance pending reimbursement 预支以待日后付还 S]gV!Q4%  
advanced economy 先进经济体系 < WQ ~X<1D  
advancement 预付；预付财产 ?p>m;Aq  
advances warrant 垫款令 "lB%"}  
advancing 贷出 uFfk!  
adverse balance 逆差 N \woFrG  
adverse exchange 逆汇 I@(3~ Ab  
advertisement addressed to shareholders 在报章刊登的致股东通告 *~zB{  
advice for collection 托收通知书 $/Llzpvny  
advice of drawing 提款通知书；汇票通知书 w[u>*I  
advice of payment 付款通知 5#dJga/88  
Advisory Committee [Securities and Futures Commission] )1!0'j99.  
谘询委员会〔证券及期货事务监察委员会〕 ZUl-&P_X  
Advisory Committee on Diversification 经济多元化谘询委员会 ye4GHAm,p  
affidavit 誓章；遗产申报誓章 [u^~ND'  
affidavit of no receipt 述明无收款的誓章 c+ aTO"  
affiliate 联号；联营公司；附属公司
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affiliated company 附属公司；联号；联营公司 >|1-o;UU  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 yxi*4R  
affordability 负担能力 
M'@  
African Development Bank [AfDB] 非洲开发银行 D*g K,`  
after-acquired property 事后取得的财产 u/J1Z>0  
after-hours dealing 市后交易 tSVS ogGd  
after-tax profit 税后盈利；税后利润；税后溢利 RvyCc!d  
agency agreement 代理协议 HgTBON(  
agency expenses 代理机构的开支 m-Qy6"eW  
agency fee 代理费 )~ ^`[`  
Agency Law 《代理法》 {3``B#}  
agent 代理人；承销人 j 5bHzcv  
agent of company 公司代理人 ./
CDW  
agent's fee 代理人费；经纪费 }|],UXk{xB  
aggregate 总计；总数；总体数字 CxrsP.  
aggregate amount 总款额；总额 )eH?3""  
aggregate assets and liabilities 总体资产与负债 #`%V/#YK  
aggregate at constant price 按固定价格计算的总体数字 JHJ]BMm  
aggregate demand 总需求 3.h0  
aggregate gross position 总持仓量 m~gcc  
aggregate limit 总限额
X#ud_+6x  
aggregate of salaries tax 合计薪俸税 B_"PFWwg  
aggregate performance 总体表现；总体业绩 |J~A )Bw?  
aggregate supply 总体供应 +)_#j/  
aggregate surplus 总盈余 jPs{Mr<  
aggregate total 整体总额 6h1pPx7zU  
aggregate value 总值；合计价值 K}p0$Lc  
aggregated basis 合计基准 P}he}k&IR  
aggregated net chargeable income 合计应课税入息实额 C-&s$5MzGb  
aggregation 合并计算；合计；总和 \c
HFV  
aggregation of incomes of husband and wife 夫妇入息合并计算 _:KeSskuO  
aggregation of property 财产的总和 {`9J8qRY  
agio 差价；贴水 -=qHwcId  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 O:#/To'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Z OqD.=O(  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 gj4ONm
Y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment L#N]1#;  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 lN*"?%<
x>  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +^[SXI^JaJ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q>W
nSm5R  
agreement for a settlement 授产协议 yp<)v(8|'  
agreement for assignment 转让协议 Y0ACJ?|  
agreement for sale 售卖协议；买卖协议 ,v#3A7"yW  
agreement for sale and purchase 买卖协议 !#S"[q  
agreement for the payment of interest 支付利息协议 03!#99  
agreement for the repayment of money 还款协议 e]V7 7oc  
agreement of reinsurance 再保险协议 S~^]ib0  
Agricultural Bank of China 中国农业银行 ESuP ZB  
air passenger departure tax 飞机乘客离境税 '_" S/X+v  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <WL] (-9I:  
airport tax 机场税 -5@hU8B'a  
alcohol duty 酒精税 rfV{+^T;  
alienation 让与；让渡；转让 xo{z4W  
alimony 生活费；赡养费 VI)hA ^S  
All Ordinaries Index [AOI] 所有普通股指数 S
U(J  
all risks 全险；综合险 xN6}4JB  
All Sales Record for Stock Market 《股票市场成交报告》 a@#<qf8g  
Allied Capital Resources Limited 新联财务有限公司 jV#1d8qm  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 WPPDvB  
allocation letter 拨款信件 /`7G7pQ+  
allocation of fund 分配款项；预留款项 M%5_~g2n'\  
allocation of profit 利润分配；溢利分配 [o.#$(   
allocation warrant 拨款令 9!6u Yf+  
allotment 分配；配股 |wuN`;gc"  
allotment notice 股份配售通知；配股通知 <4N E)!#  
allotment of shares 股份分配 Q;kl-upn~8  
allowable 可获宽免；免税的 qKs"L^b  
allowable business loss 可扣除的营业亏损 n.1$p  
allowable expenses 可扣税的支出 uIR   
allowance 免税额；津贴；备抵；准备金 u\
)q.`  
allowance for debts 债项的免税额 X @X`,/{X  
allowance for depreciation by wear and tear 耗损折旧免税额 7Kti&T  
allowance for funeral expenses 殡殓费的免税额 #_zj5B38E  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F/"lJ/I  
allowance for repairs and outgoings 修葺及支出方面的免税额 /Ur]U w  
allowance to debtor 给债务人的津贴 GQ*or>R1  
alteration of capital 资本更改 0kaMYV?  
alternate trustee 候补受托人 |lh&l<=(f  
amalgamation 合并 1:4u]$@E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u89Q2\z~"M  
ambit of charges 征税范围；收费范围 |2I/r$Q  
amended valuation 经修订的估值 pMkM@OH  
American Commodities Exchange 美国商品交易所 TrBtTqH)  
American Express Bank Limited 美国运通银行 S0;s 7X#c  
American Stock Exchange 美国证券交易所 0I*{CVTQj  
amortization 摊销 Nb\B*=4AR  
amount due from banks 存放银行同业的款项 2 y&k  
amount due from banks abroad 存放海外银行同业的款项 f5'vjWJ30  
amount due from holding companies 控股公司欠款 UhSaqq  
amount due from local banks 存放本港银行同业的款项 %%lJyLq'Vk  
amount due to banks 银行同业的存款 EH]qYF.  
amount due to banks abroad 海外银行同业的存款 TZarI-A  
amount due to holding companies 控股公司存款 + ,rl\|J%  
amount due to local banks 本港银行同业的存款 'fY29Xr^  
amount due to outport banks 外埠银行同业的存款 H WFnIUv  
amount for note issue 发行纸币的款额 ;Ehv1{;  
amount of bond 担保契据的款额 m4G))||9Q  
amount of consideration 代价款额 K^%ONultv  
amount of contribution 供款数额 4"Mq]_D  
amount of indebtedness 负债款额 LKst QP!I  
amount of principal of the loan 贷款本金额 B8zc#0!1  
amount of rates chargeable 应征差饷数额 `bZgw  
amount of share capital 股本额 ^C;ULUn3  
amount of sums assured 承保款额 |43Oc:Ah+  
amount of variation 变动幅度 i \@a&tw  
amount of vote 拨款数额 D*ZswHT{y  
amount payable 应付款额 "1hFx=W+\  
amount receivable 应收款额 'w_Qs~6~{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P@U2Q%\  
analysis 分析 l$C Y gm  
ancillary risk 附属风险 Om2w+yU  
annual account 周年帐目；周年帐目报表；年度决算；年结 2QKt.a  
annual accounting date 年结日期 =an0PN  
annual allowance 每年免税额；年积金；年度津贴；年津 c>wne\(5H  
annual balance 年度余额 v R! y#  
annual disposable income 每年可动用收入 4C9k0]k2  
annual estimates 周年预算 6e"Lod_ L  
annual fee 年费 ,m5tO  
annual general meeting 周年大会  Bm&6  
annual growth rate 年增率；每年增长率 M/YS%1  
annual long-term supplement 长期个案每年补助金 *4c5b'u  
annual pensionable emolument 可供计算退休金的年薪 &,$N|$yK}|  
annual report 年报 )&ucX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E*QLw*H  
annual return 周年报表；周年申报表；每年报税表格 -K6y#O@@  
Annual Return Rules 《周年报表规则》 ym2"D?P (  
annual review of consumer prices 每年消费物价回顾 MZ>Q Rf  
annual roll-forward basis 逐年延展方式 jH37{S-  
annual salary 年薪 eCG{KCM~_Z  
annual statement 年度报表；年度决算表 mnU8i=v0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 p+${_w>pl{  
annuitant 年金受益人 '>t'U?7w<  
annuity 年金 b T** y?2  
annuity contract 年金合约 cpphnGj5  
annuity on human life 人寿年金 p,7?rI\N  
antecedent debt 先前的债项 ~\ v"xV  
ante-dated cheque 倒填日期支票 WpC9(AX5g  
anticipated expenditure 预期开支 2g;Id.i>  
anticipated net profit 预期纯利 n39EKH rm%  
anticipated revenue 预期收入 _U Y5  
anti-inflation measure 反通货膨胀措施 1+qP7 3a^  
anti-inflationary stance 反通货膨胀立场 uz;eYD
 
apparent deficit 表面赤字 l6.&<0pLT  
apparent financial solvency 表面偿债能力 <>V~  
apparent partner 表面合伙人 Ka$lNL3<j  
application for personal assessment 个人入息课税申请书 s$ ?;C  
application of fund 资金应用 [ZS.6{vr  
application to release as liquidator and to destruct the books of accounts and documents x::d}PP7  
申请免除清盘人职务及毁灭帐簿与文件 ,?w
xW  
appointed actuary 委任精算师 7nZ3u_~  
appointed auditor 委任核数师；委任审计师 Nwk^r75lq  
appointed trustee 委任的受托人 \Npvm49  
appointer 委任人 TwKi_nh2m  
apportioned pro rata 按比例分摊 =tl~@~pqI  
apportionment 分配；分摊 Pxgul7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _!9I f  
apportionment formula 分摊方程式 Op hD_^  
apportionment of estate duty 遗产税的分摊 -:Bgp*S  
appraisal 估价；评估 qpq(<  
appreciable growth 可观增长 t"YN:y8-  
appreciable impact 显着影响 #{J+BWP\o  
appreciable increase 可观增长 C2yJ Xi`$  
appreciation 增值；升值 {HjJ9ZGQ  
appreciation against other currencies 相对其他货币升值 c!mMH~#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WnA Y<hZ|  
appreciation tax 增值税 =Ea,8bpn  
appropriation 拨款；拨用；拨付 {8,_[?H  
appropriation account 拨款帐目 Pav  
Appropriation Bill 拨款法案 SME]C')7  
appropriation-in-aid system 补助拨款办法 c,#Nd@  
approved assets 核准资产 DH:9iX'  
approved basket stock 认可一篮子证券 Ti>}To}B5  
approved budget 核准预算 +R"n_6N  
approved charitable donation 认可慈善捐款 IH.EvierJ  
approved charitable institution 认可慈善机构 f,ql8q(|J  
approved currency 核准货币；认可货币 nI8zT0o  
approved estimates 核准预算 1D%E})B6  
approved estimates of expenditure 核准开支预算 8tzL.P^  
approved overseas insurer 核准海外保险人 a>k9& w  
approved overseas trust company 核准海外信托公司 yGH')TsjD  
approved pooled investment fund 核准汇集投资基金 +P.JiH`\=  
approved provident fund scheme 认可公积金计划 l`a_0  
approved provision 核准拨款 "e/"$z'ca  
approved redeemable share 核准可赎回股份 =`l><  
approved regional stock 认可地区性证券 "+hU
t  
approved retirement scheme 认可退休金计划 e1hf{:&/G@  
approved subordinated loan 核准附属贷款 ,Bj]j -\Y  
arbitrage 套戥；套汇；套利 vgi`.hk  
arbitrageur 套戥者；套汇者 .I%B$eH  
arbitrary amount 临时款项 f4vdJ5pV  
arrangement 措施；安排；协定
Hro)m"  
arrears 欠款 Fzz9BEw(i  
arrears of pay 欠付薪酬 k7M{+X6[  
arrears of revenue 逾期未收税款；逾期未收的帐项 7**zO3 H  
articles of association 组织章程；组织细则；组织章程细则 ::@JL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
J!}R>mR  
ascertainment of profit 确定利润 ajX] ui  
"Asia Clear" “亚洲结算系统” u@Bgyt7Y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ](`:<>c  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 AG"iS<u  
Asian Development Fund [ADF] 亚洲发展基金 ""h%RhcZ\  
Asian dollar bond 亚洲美元债券 qBZ;S3  
Asian dollar market 亚洲美元市场 LN9.Q'@r?  
Asian dollar rate 亚洲美元利率 m;PTO$--  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^BP4l_rO9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {vur9L  
asked price 沽盘；喊价；索价；卖方报价 rym*W\AWx  
assessable income 应评税入息 #r]GnC,  
assessable loss 应评税亏损 C}\kp0mz  
assessable profit 应评税利润 "WH &BhQYD  
assessable value 应评税值 CS0q#?  
assessed profit 估定利润 5'_:>0}  
assessed value 经评估价值 kqGydGh*"  
assessment 评税；评定；估价；评税单 u3sr
"w&  
assessment number 评税编号；估价编号 M`xI N~  
assessment of additional tax 补加税评税 4thPR}DH}  
assessment of performance 业绩评估；实绩评价 J~ wu*x  
Assessor 评税主任 ozA%u,\7k  
asset price bubbles 资产价格泡沫 !k#N] 9D3  
asset-backed securities 具资产保证的证券 :)Da^V  
assets accretion 资产增值 Me^L%%:@  
assets and liabilities 资产与负债 =q[ynZ8O\w  
assets betterment statement 资产递增表；资产改进表 1"T&B0G3l  
assets lending 实物放款；有抵押贷款 B0^:nYko  
assets of the company passing on the death 死者去世时转移的公司资产 w<I
q:3  
assets pledged as security for liabilities 用作负债抵押的资产 y tTppmJF  
assets portfolio 资产投资组合 r$%,k*X^ k  
assets price 资产价格 mOFp!(  
assets quality 资产质素 5"D\n B%  
assets realization 资产变现 [ *
!0DW`  
assets refinancing arrangement 资产再集资安排 <<H'Z  
assets securitization 资产证券化 H-8_&E?6m  
assets situated outside Hong Kong 在香港以外地方的资产 Htep
3Ol3  
assets stripping 削减资产；拆卖资产 1h`#H:  
assets value 资产值 fmFs  
assignee 承让人 .L^F4  
assignment 转让；转让书；转让契 Hq,znRz~`  
assignment of interest 权益转让 f1U:_V^d  
assignment of letters patent and trade mark 专利证书及商标转让 =-G4BQ  
assignment of property 物业转让；物业转让书 Sf t,$  
assignment right 转让权 ")w~pZE&+  
assignor 转让人 AS lmW@/9v  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ~)5k%?.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sO)!}#,   
associate member 附属会员 zhU^~4F  
associated body corporate 相联法人团体 g5 y*-t  
associated company 相联公司；联属公司 ^;@!\Rc  
associated corporation 相联法团 !ce,^z&5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bLUyZ3m!  
公认会计师公会〔英国〕 KCn#*[  
Association of Futures Exchange Brokers 香港期货经纪协会 ,_:6qn{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +@<@x4yt  
association of underwriters 承保人组织 zZV9`cqZ{  
assumption of control 接管 ]K<7A!+@@p  
assurance 担保；保险；转易；转易书 RMAbu*D0  
assurance of interest 权益的转易 )(yKm/50  
at 19XX price 按一九ＸＸ年价格计算 z@2nre  
at a discount 按赔价计算；按贴水价格计算；打折扣 <p[RhP  
at a premium 按溢价计算；按升水价格计算 M*F`s&vM  
at call 通知付款；按通知 ' &Nv|v\V  
at constant market price 按固定市价计算 $ccCI \  
at constant price 按固定价格计算 i^eDM.#X  
at cost 按成本计算 UQjZhH  
at current market price 按当时市价计算；按现时市价计算 RI]x=  
at current price 按当时价格计算；按现时价格计算 $EZr@n  
at factor cost 按要素成本计算；按生产要素成本计算 h5[.G!  
at money-of-the-day price 按付款当日价格计算 ^_o:Ddz?l"  
at or better 按指定或较佳价位〔买卖指令〕 qx}*L'xB  
at par 按面值计算；平价 oSP^ .BJ$  
at sight 见票即付 ?q"9ZYX<  
at the close 按收市盘 KzB9 mMrO  
at the opening 按开市盘 bbWW|PtWwP  
attestation 见证；见证条款 ^0/!:*?  
at-the-money option 平价期权 kqLpt  
attorney 受权人；受托代表人 [O6JVXO>  
attornment 新拥有人承认书 "mcuF]7F  
attributable profit 可归属利润 _61tE  
attributable share value 可归属股份价值 [V;Q#r&+  
Auckland Stock Exchange 奥克兰证券交易所 G)%r|meKGB  
auction 拍卖 "=0JYh)%_  
auctioneer 拍卖商 !XY}\zKq  
audit 审计；核数 J#G\7'?{  
Audit Commission 审计署 r7v1q  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ft8ii|-  
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〕 8HdjZ!  
audit review 帐目审查 ,
m)YL>k  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~uJO6C6A  
audited account 审计帐目；经审计的帐目 i\\,Z L  
audited annual account 经审计的周年帐目 MUp{2_RA  
audited balance sheet 经审计的资产负债表 iRL|u~bj  
auditor 核数师；核数主任；审计师 ;*e$k7}F  
auditor's certificate 核数师证明书；审计师证明书 I0sw/,J/Z  
auditor's report 核数师报告；审计师报告 8FBXdk?A  
Aussie bond 澳元债券 wQX%*GbL2  
austerity budget 紧缩预算 0f,Ii_k bT  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <:~'s]`zf  
Australia All Ordinaries Index 澳洲所有普通股票指数 7[(<t+  
Australian Dollar [AUD] 澳元 Xyw;Nh!!d  
Australian Options Market 澳大利亚期权市场 E\~!E20^  
Australian Securities Commission 澳洲证券事务监察委员会 -[7S.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h>n<5{zqM  
Australian Stock Exchange 澳大利亚证券交易所 xQ8?"K;iX  
Austrian Schilling [ATS] 奥地利先令 \eS-wO7%  
authentication 认证；鉴证 _({K6adb  
authority to purchase 委托购买证；委购书 0EUC8Ni  
authorization 认可；核准；授权；授权书 '>UQsAvm  
authorization by direction 指示授权 PL
7_j  
authorization by instruction 指令授权 m# I  
authorization by warrant 令状授权 G88g@Exk  
authorization of unit trust 单位信托的认可 -}Gk@=$G  
authorized agent 指定代理人 ;5=5HYx%  
authorized capital 法定资本 `wLMJ,@f.  
authorized clerk 出市员 /Y*6mQ:  
authorized dealer 认可交易商 gOn^}%4.I  
authorized financial institution 认可财务机构 
(%
|L23  
authorized fund 认可基金 *iujJi  
authorized fund house 获授权的基金公司；认可基金公司 ]q@W(
\I  
authorized institution 认可机构 uJ%XF*>_D  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >^d+;~Q;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @4j!M1}4  
authorized insurer 获授权保险人；获认可承保人 p}k\l dmh{  
authorized investment 特准投资项目 *7!*kqg!u  
authorized person 获授权人 _,E! <  
authorized representative 获授权代表 H,U qU3b3  
authorized share capital 法定股本 c`!8!R  
automated quotation system 自动报价系统 [214b=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] wTu=v  
自动交易系统〔香港期货交易所有限公司〕 7f q\ H{  
automatic adjustment mechanism 自动调整机制 M1=y-3dW3  
automatic adjustment system 自动调整系统 #W=H)6  
Automatic Clearing House 自动票据交换所 R>`TV(W`9  
automatic exchange rates accumulation system 自动化汇率累集系统 A*+KlhT  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Tg#%5~IX  
automatic teller machine [ATM] 自动柜员机 2ee((vO&  
autopay 自动转帐 x'`L(C  
available assets 可用资产 Y1U\VU  
available fiscal reserve 现存财政储备 0D_{LBO6LU  
available profit 可用利润 |PW.CV0,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 <Z9N}wY,8  
average 平均；平均数；海损 F7qQrE5bl  
average basic salary 平均基本薪金 sBWLgJz?C  
average consumer expenditure 平均消费开支；一般消费开支 gX*i"Y#
 
average cost 平均成本 YDo,9  
average cost of land production 增辟土地平均成本 EyPF'|Qtn  
average daily turnover 平均每日成交额 Z<6Fq*I  
average daily wage rate 平均每日工资率 e(sV4Z~  
average expenditure pattern 平均开支模式 ;PG,0R`Z;  
average growth rate 平均增长率 ~0XV[$`L  
average net fixed assets 固定资产平均净值 aT%6d@g  
average of relatives 相对价格平均数 bY7~b/  
average price 平均价格 ^1w*$5YI  
average propensity to consume 平均消费倾向；一般消费倾向 @P}!mdH1  
average propensity to save 平均储蓄倾向；一般储蓄倾向 s4Y7x.-  
average rate 平均率 BJ7m3[lz  
average revenue 平均收入；平均收益 &&{_T4  
average stock 平均库存；平均存货 [[9XqD]  
average yearly rent 平均年租 mRC6m K>  
avoidance of double taxation 避免双重课税 \j3XT}  
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 .jjvS  
+idp1SJ4  
给你加分了