一些有用的会计术语(也不知道发的地方对不对)A

A: &UtsI@Mu  
A share Ａ股；甲类股份 U5 ~L^  
abatement of tax 减税；减扣免税额 AW;"` ].  
ABN AMRO Bank N.V. 荷兰银行 }r:H7&|&  
above-the-line expenditure 线上项目支出；经常预算支出 4%/iu)nx  
above-the-line receipt 线上项目收入；经常预算收入 Z6%Hhk[  
ABSA Asia Limited 南非联合亚洲有限公司 #w3cImgp2  
absolute change 绝对数值变更 j}NGyS" =  
absolute expenditure 实际开支 L=W8Q8hf  
absolute guideline figure 绝对准则数字 {Muw4DV  
absolute interest 绝对权益 ng$`<~=)\  
absolute order of discharge 绝对破产解除令 1:S75~b-`  
absolute profit margin 绝对利润幅度 QGE)Xn#_bN  
absolute value 实值；绝对值 Z)B5g>  
absolutely vested interest 绝对既得权益 -}nTwx:|5u  
absorbed cost 已吸收成本；已分摊成本 1DPgiIG~  
absorption 吸收；分摊；合并 $y~!ePKh  
absorption rate 吸收率；摊配率；分摊率 NLZTIZC
K  
ACB Finance Limited 亚洲商业财务有限公司 uXPvl5(Y?  
acceptable form of reciprocity 合理的互惠条件 8w &A89  
acceptable rate 适当利率；适当汇率 6|*em4  
acceptance agreement 承兑协议 gZQ,br*  
acceptance for honour 参加承兑 M$j]VZ  
acceptor 承兑人；接受人；受票人 yM(zc/?  
acceptor for honour 参加承兑人 `4E6&&E+S  
accident insurance 意外保险 vCE1R]^A.]  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~D1.opj3  
accident insurance scheme 意外保险计划 5yO%|)  
accident year basis 意外年度基准 u`Kjs}F'  
accommodation 通融；贷款 v^_OX$=,  
accommodation bill 通融票据；空头票据 iT#)i3   
accommodation party 汇票代发人 |pB[g>~V  
account balance 帐户余额；帐户结余 NWCJ|  
account book 帐簿 Wt2+D{@8  
account collected in advance 预收款项 `* !t<?$i  
account current book 往来帐簿 |/
B2Bm  
account of after-acquired property 事后取得的财产报告 i}mvKV?!|1  
account of defaulter 拖欠帐目 nJH+P!AC  
account payable 应付帐款 k[3J5 4`g1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B 14Ziopww  
account receivable 应收帐款 ~$7fU  
account receivable report 应收帐款报表 <{U "0jY!9  
account statement 结单；帐单；会计财务报表 HS!O;7s'  
account title 帐户名称；会计科目 :Z0m "  
accountant's report 会计师报告 >% a^;gk(  
Accountant's Report Rules 会计师报告规则 Wx&gI4~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 |1vikG8  
Accounting Arrangements 《会计安排》 ^b-o  
accounting basis 会计基础 -DgJkyt+<  
accounting by Official Receiver 破产管理署署长呈交的帐目 {1 fva^O  
Accounting Circular 《会计通告》 qH(3Z^#.|  
accounting class 会计类别 G5~ Jp#uA  
accounting date 记帐日期；会计结算日期 G|5M~zP  
accounting for money 款项核算  p]z *  
Accounting Officer 会计主任 Z
ujPk-  
accounting period 会计报告期；会计期 ! Ff/RRo  
accounting policy 会计政策；会计方针 x5/O.5>f  
accounting practice 会计惯例 fbaQXM  
accounting principle 会计准则  h"<-^=b  
accounting record 会计记录 5"1kfB3v  
accounting report 会计报告 B16,c9[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cnfjOg'\{  
Accounting Society of China 中国会计学会 6`$HBX%.K  
accounting statement 会计报表 C^
>txui8  
accounting system 会计制度；会计系统 f"emH  
accounting transaction 会计事项；帐务交易
~5e)h_y  
accounting treatment 会计处理 >q{E9.~b  
accounting year 会计年度 ~4YU  
accretion 增值；添加 %<cfjo  
accrual 应计项目；应累算数目 *^]Hqf(`  
accrual basis 应计制；权责发生制 <4!SQgL  
accrual basis accounting 应计制会计；权责发生制会计 EN^C'n  
accrue 应累算；应计 A*)G. o:  
accrued benefit 应累算利益 D;%(Z!  
accrued charges 应计费用 Vo*38c2  
accrued cumulative preference share dividend 应累算的累积优先股股息 *T(z4RVg  
accrued expenses 应累算费用 gp Aqz Y  
accrued interest payable 应付利息；应计未付利息 O=c^Ak   
accrued interest receivable 应收利息；应计未收利息 MH;5gC@ `  
accrued right 累算权益 FOz7W  
accruing profit 应累算的利润 BfmSM9  
accumulated fiscal reserve 累积财政储备 =<nx[J  
accumulated profit 累积利润；滚存溢利 7VWq8FH`  
accumulated reserve 累积储备 A|!u`^p  
accumulation of surplus income 累积收益盈余 |> mx*G  
acquired assets 既得资产 oZ%rzLH  
acquisition 收购；购置；取得 KtWn08D!  
acquisition cost 购置成本 5(F @KeH>  
acquisition expenses 购置费用 Dk$[b9b  
acquisition of 100% interest 收购全部股权 :_R[@?c  
acquisition of control 取得控制权 1p#O(o  
acquisition of fixed assets 购置固定资产 o5(`7XV6D  
acquisition of shell “买壳”
tE"aNA#=  
acquisition price 收购价 @SH%l]  
act of God 天灾 x^_(gve:  
acting partner 执事合伙人 5.st!Lp1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^_dYE]t  
active partner 积极参与的合伙人 d;GF<bz  
active trading 交投活跃 *m_B#~4  
actual circulation 实际流通 o/uA_19  
actual cost 实际成本 h`X>b/V  
actual expenditure 实际开支；实际支出 ;{xk[fm=  
actual income 实际入息；实际收入；实际收益 rp*f)rJ  
actual market 现货市场 C^sHj5\(  
actual price 现货价；实际价格 $GI2rzh  
actual profit 实际利润 px!lJtvgo  
actual quotation 实盘；实际价位；实际报价 yHS=8!
  
actual year basis 按实际年度计算 8*O]  
actuals 实货
9H$$Og  
actuarial investigation 精算调查 >0yx!Iao  
actuarial principle 精算原则 p-d2HXo  
actuarial report 精算师报告 CF|c4oY82  
Actuarial Society of Hong Kong 香港精算学会 ESdjDg$[u  
actuarial valuation 精算师估值 :{za[,  
actuary 精算师 N5$
IVz}  
ad referendum agreement 暂定协议；有待覆核的协定 1k&**!S]%  
ad valorem duty 从价税；按值征税 DQ'yFPE  
ad valorem duty system 从价税制 &p>VTD  
ad valorem fee 从价费 [~cb&6|M  
ad valorem tariff 从价关税 Y](kMNUSg  
additional allowance 额外免税额 j*uc$hC"  
additional amount for unexpired risk 未过期风险的额外款额 `?Wy;5-  
additional assessable profit 补加应评税利润 7g'jg7  
additional assessment 补加评税 3f;W+^NY  
additional commitment 额外承担 Jb. V4  
additional commitment vote 额外承担拨款 w9QY2v,U  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 QIZ }7  
additional dependent parent allowance 供养父母额外免税额 Gn}G$uk61  
additional provision 额外拨款 :__z?<?(  
additional stamp duty 附加印花税 KW^#DI6tr  
additional tax 补加税罚款；补加税款 qY^OO~[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 pwq a/Yi  
adjudged bankrupt 被裁定破产 &PJ&XTR  
adjudicated bankrupt 裁定破产人  j6zZ! k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _M.7%k/U8  
adjudication of bankruptcy 裁定破产；宣告破产 !L..I2'  
adjudication of insolvency 裁定无力偿还债务 Ko6>h  
adjusted actual 经调整的实数；调整后的实数 {.vU;  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,^]yU?eU  
adjusted figure 经调整的数字；调整后的数额 >fCz,.L  
adjusted liabilities 经调整的负债；调整后的负债 M'Ec:p=X"  
adjusted loss 经调整的亏损；调整后的亏损 d@o1<Q  
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 `~${fs{-`/  
adjusted profit 经调整的利润；调整后的利润 ivy+e-)  
adjusted surplus 经调整的盈余额；调整后的盈余额 s zgq7  
adjusted value 经调整的价值；调整后的价值 s d-5AE  
adjustment 调整；修订；理算〔保险〕 :u}FF"j  
adjustment centre 调剂中心 qo2/?
]  
adjustment lag 调整过程的时间差距；调整时差 -oSfp23u  
adjustment mechanism 调整机制 mJjd2a"vi  
adjustment of loss 亏损调整 &p/^A[  
adjustment process 调整过程；调整程序 ][Ne;F6  
adjustment range 调整幅度 lFHj]%Y  
administered exchange rate 受管制汇率 F(jvdq  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }=)  
administration expenses 行政费用 zCOzBL/1q  
administration fee 手续费；行政费 p[kEFE,%  
administration in bankruptcy 破产管理 aZK%?c  
administration order 遗产管理令 ko-:)z  
administrator 管理人；遗产管理人 $w,&h:.p  
administrator of the estate 遗产管理人 85$W\d  
admission of debt 债项承认书 wWaO"N]  
admission of proof 接纳债权证明 (_2;}eg  
advance 放贷款项；垫付款项；预支款项；预付款项 $+#Lq.3,
 
advance account 暂支帐目；预付款帐户 )`u)#@x  
advance compensation 预付补偿金 8T3j/D<r  
advance from shareholder 股东垫款 3vs;ZBM  
advance pending reimbursement 预支以待日后付还 tS1(.CRk  
advanced economy 先进经济体系 'q+CL&D  
advancement 预付；预付财产 51:NL[[6  
advances warrant 垫款令 |VlQ0{  
advancing 贷出 nYfZ[Q>v  
adverse balance 逆差 i+`N0!8lY  
adverse exchange 逆汇 } v#Tm  
advertisement addressed to shareholders 在报章刊登的致股东通告 La$*)qD,
  
advice for collection 托收通知书 1trk  
advice of drawing 提款通知书；汇票通知书 4g^nhJP$  
advice of payment 付款通知 Iu<RwB[#Q  
Advisory Committee [Securities and Futures Commission] 58T<~u
7  
谘询委员会〔证券及期货事务监察委员会〕 MiB"CcU  
Advisory Committee on Diversification 经济多元化谘询委员会 |$Y0V
C4a  
affidavit 誓章；遗产申报誓章 _*(n2'2B  
affidavit of no receipt 述明无收款的誓章 9d4Agj M  
affiliate 联号；联营公司；附属公司 0~.OMG:=  
affiliated company 附属公司；联号；联营公司 N~<H`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 q-3,p.  
affordability 负担能力 +YS0yTWeX  
African Development Bank [AfDB] 非洲开发银行 Ebmd[A&&  
after-acquired property 事后取得的财产 (QARle(i  
after-hours dealing 市后交易 e;IzK]kP  
after-tax profit 税后盈利；税后利润；税后溢利 XMt5o&
U1  
agency agreement 代理协议 !nPwRK>  
agency expenses 代理机构的开支 EfTuHg$pe  
agency fee 代理费 Vn4y^_H  
Agency Law 《代理法》 F\
Qukn
 
agent 代理人；承销人 h]|E,!H  
agent of company 公司代理人 Z
?IwR  
agent's fee 代理人费；经纪费 Ucj eB  
aggregate 总计；总数；总体数字 l]pHj4`uv  
aggregate amount 总款额；总额 )FF3|dZ";K  
aggregate assets and liabilities 总体资产与负债 *^]lFuX\&E  
aggregate at constant price 按固定价格计算的总体数字 Us5P?}  
aggregate demand 总需求 eiiI Wr_7  
aggregate gross position 总持仓量 +W{ELdup%q  
aggregate limit 总限额 p3sR>ToJ  
aggregate of salaries tax 合计薪俸税 6xFvu7L_c;  
aggregate performance 总体表现；总体业绩 ?8{x/y:  
aggregate supply 总体供应 ;ALkeUR[  
aggregate surplus 总盈余 D #<)q)  
aggregate total 整体总额 OPYl#3I  
aggregate value 总值；合计价值 v5aHe_?lp  
aggregated basis 合计基准 q4'Vb  
aggregated net chargeable income 合计应课税入息实额 GIo7- 6kvm  
aggregation 合并计算；合计；总和 h x_,>\@  
aggregation of incomes of husband and wife 夫妇入息合并计算 p5 !B  
aggregation of property 财产的总和
4P1<Zi+<  
agio 差价；贴水 epWTZV(1x  
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)eecH$K  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment p2(U'x c  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 !!jitFHzb  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;QRnZqSv  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 /FP;Hsw%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment IWRo$Yu  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )QeXA)  
agreement for a settlement 授产协议 SCXH{8SS  
agreement for assignment 转让协议 @Ido6Z7  
agreement for sale 售卖协议；买卖协议 `^mPq?f  
agreement for sale and purchase 买卖协议 3bCb_Y  
agreement for the payment of interest 支付利息协议 @raw8w\Zj+  
agreement for the repayment of money 还款协议 @W{VT7w  
agreement of reinsurance 再保险协议 
J.R|Xd  
Agricultural Bank of China 中国农业银行 "s:eH"_s  
air passenger departure tax 飞机乘客离境税 e@Cv')]B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 o~ v   
airport tax 机场税 Rh=,]Y  
alcohol duty 酒精税 aGl
*h"&  
alienation 让与；让渡；转让 LF2@qvwD  
alimony 生活费；赡养费 o$S/EZ  
All Ordinaries Index [AOI] 所有普通股指数 fj/sN HU  
all risks 全险；综合险 Myal3UF  
All Sales Record for Stock Market 《股票市场成交报告》 51,RbADB  
Allied Capital Resources Limited 新联财务有限公司 l6YToYzE2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 fV 6$YCf  
allocation letter 拨款信件 BA1|%:.   
allocation of fund 分配款项；预留款项 1$Jria5n  
allocation of profit 利润分配；溢利分配 ,KM-DCwcG  
allocation warrant 拨款令 C4Tn  
allotment 分配；配股 p "J^  
allotment notice 股份配售通知；配股通知 T7wy{;  
allotment of shares 股份分配 V*$(Tt(  
allowable 可获宽免；免税的 v#HaZT]u  
allowable business loss 可扣除的营业亏损 /b44;U`v5-  
allowable expenses 可扣税的支出 hI&ugdf  
allowance 免税额；津贴；备抵；准备金 2+Y8b::  
allowance for debts 债项的免税额 3)?v  
allowance for depreciation by wear and tear 耗损折旧免税额 *{ =5AW}o  
allowance for funeral expenses 殡殓费的免税额 2jMV6S9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $p(,Qz(.8  
allowance for repairs and outgoings 修葺及支出方面的免税额 FuA8vTV{  
allowance to debtor 给债务人的津贴 y([""z3<w  
alteration of capital 资本更改 %Ydzzr3  
alternate trustee 候补受托人 p1-bq:  
amalgamation 合并  AU3Ou5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $& 0hpg  
ambit of charges 征税范围；收费范围 =p1aF/1$I  
amended valuation 经修订的估值 zF%'~S0{  
American Commodities Exchange 美国商品交易所 0<,Q7onDD:  
American Express Bank Limited 美国运通银行 Vy+%sG q"  
American Stock Exchange 美国证券交易所 Z#2AK63/T  
amortization 摊销 0v~Eu>Rg  
amount due from banks 存放银行同业的款项 v
P_V%5~yN  
amount due from banks abroad 存放海外银行同业的款项 &~%( RO  
amount due from holding companies 控股公司欠款 n@hf{hA[a  
amount due from local banks 存放本港银行同业的款项 Fj0a+r,h!  
amount due to banks 银行同业的存款 `]+-z+  
amount due to banks abroad 海外银行同业的存款 shjq4#9  
amount due to holding companies 控股公司存款 fn!(cE|`E  
amount due to local banks 本港银行同业的存款 17itC9U  
amount due to outport banks 外埠银行同业的存款 P ~pC /z  
amount for note issue 发行纸币的款额 &ye,A(4  
amount of bond 担保契据的款额 wRc=;f  
amount of consideration 代价款额 j:JM v  
amount of contribution 供款数额 vlHE\%{  
amount of indebtedness 负债款额 x6d0y
J <  
amount of principal of the loan 贷款本金额 h`_@eax  
amount of rates chargeable 应征差饷数额 @V9qbr=Z  
amount of share capital 股本额 /7bIE!Cn  
amount of sums assured 承保款额 M~6x&|2  
amount of variation 变动幅度 /c`s$h4-  
amount of vote 拨款数额 1z4s1Y  
amount payable 应付款额 SM<kR1bo  
amount receivable 应收款额 r*n_#&-7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U%Igj:%?;`  
analysis 分析 RWN2P6  
ancillary risk 附属风险 #ny&bJj  
annual account 周年帐目；周年帐目报表；年度决算；年结 d1MVhE  
annual accounting date 年结日期 *jB
n ^  
annual allowance 每年免税额；年积金；年度津贴；年津 nDdF(|Qt  
annual balance 年度余额 c|kQ3(  
annual disposable income 每年可动用收入 ;[)t*yAh  
annual estimates 周年预算 rm-6Az V  
annual fee 年费 ^G(/;c*=  
annual general meeting 周年大会 ,P?R 3  
annual growth rate 年增率；每年增长率 ?89ZnH2/  
annual long-term supplement 长期个案每年补助金 Esc*+}ck  
annual pensionable emolument 可供计算退休金的年薪 K3c(c%$<R  
annual report 年报 0.& B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7\BGeI  
annual return 周年报表；周年申报表；每年报税表格  qep<7 QO  
Annual Return Rules 《周年报表规则》 ,O9rL :?  
annual review of consumer prices 每年消费物价回顾 F$Cf\#{3  
annual roll-forward basis 逐年延展方式 }]qx "  
annual salary 年薪 v7"Hvp3w  
annual statement 年度报表；年度决算表 xJ;DkPh  
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 d/Sx+1 "{T  
annuitant 年金受益人 1I'ep\`"X  
annuity 年金 aS7[s6  
annuity contract 年金合约 2n9E:tc  
annuity on human life 人寿年金 <lx~/3
<m  
antecedent debt 先前的债项 q{rc[ s?  
ante-dated cheque 倒填日期支票 $] js0)>  
anticipated expenditure 预期开支 D]I]I!2c  
anticipated net profit 预期纯利  IX|2yu4  
anticipated revenue 预期收入 C ?
^si  
anti-inflation measure 反通货膨胀措施 vFKt=o$ g  
anti-inflationary stance 反通货膨胀立场 O_PKS$sz{  
apparent deficit 表面赤字 l )hg!(  
apparent financial solvency 表面偿债能力 dMA"% R  
apparent partner 表面合伙人 ~}SOd<n)|  
application for personal assessment 个人入息课税申请书 5UFR^\e  
application of fund 资金应用 BjT0mk"P  
application to release as liquidator and to destruct the books of accounts and documents OV l,o  
申请免除清盘人职务及毁灭帐簿与文件 >3S^9{d  
appointed actuary 委任精算师 QU&b5!;&  
appointed auditor 委任核数师；委任审计师 _;
A?w8z  
appointed trustee 委任的受托人 YWfw%p?n"  
appointer 委任人 y=L9E?  
apportioned pro rata 按比例分摊 H:~41f[  
apportionment 分配；分摊 8Nr,Wq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q><E?  
apportionment formula 分摊方程式 ]FJpe^ ua  
apportionment of estate duty 遗产税的分摊 k)2L<Lmn  
appraisal 估价；评估 n9J.]+@J  
appreciable growth 可观增长 qR WWG&  
appreciable impact 显着影响 lgxG:zAC  
appreciable increase 可观增长 ,{@,dw`lUz  
appreciation 增值；升值 !wws9  
appreciation against other currencies 相对其他货币升值 Q%xvS,oI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 39W"G7n?v  
appreciation tax 增值税 Q k`yK|(0=  
appropriation 拨款；拨用；拨付 ODGOWw0  
appropriation account 拨款帐目 \#bk$R@  
Appropriation Bill 拨款法案 ;rSpM  
appropriation-in-aid system 补助拨款办法 [qHLo>HaL  
approved assets 核准资产 #&Zb8HAj  
approved basket stock 认可一篮子证券 Y)x(+#  
approved budget 核准预算 u&iMY3=  
approved charitable donation 认可慈善捐款 =
R M=@X  
approved charitable institution 认可慈善机构 P=)&]Pz  
approved currency 核准货币；认可货币 );LkEXC_'  
approved estimates 核准预算 1U"Fk3  
approved estimates of expenditure 核准开支预算 @K 8sNPK  
approved overseas insurer 核准海外保险人 @wWro?s'p  
approved overseas trust company 核准海外信托公司 zc<C %t[~y  
approved pooled investment fund 核准汇集投资基金 xh7#\m_U8  
approved provident fund scheme 认可公积金计划 ,gR9~k,  
approved provision 核准拨款 3^>D |  
approved redeemable share 核准可赎回股份 XO)|l8t#$=  
approved regional stock 认可地区性证券 2:(h17So  
approved retirement scheme 认可退休金计划 ^&o38=70*  
approved subordinated loan 核准附属贷款 *wml 4lh  
arbitrage 套戥；套汇；套利 y<|vcg8x  
arbitrageur 套戥者；套汇者 9zj^\-FA_l  
arbitrary amount 临时款项 C+
B`A9  
arrangement 措施；安排；协定 p;S<WJv k  
arrears 欠款 wIW]uo/=  
arrears of pay 欠付薪酬 E(i<3U"4h[  
arrears of revenue 逾期未收税款；逾期未收的帐项 2 {lo  
articles of association 组织章程；组织细则；组织章程细则 C<!%VHs  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V 0<>Xo%  
ascertainment of profit 确定利润 v{ F/Bifo  
"Asia Clear" “亚洲结算系统” :)GtPTD  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \W<r`t4v  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 JrF\7*rh9  
Asian Development Fund [ADF] 亚洲发展基金 :y)'_p *l/  
Asian dollar bond 亚洲美元债券 <y+8\m  
Asian dollar market 亚洲美元市场 S[o_
$@|  
Asian dollar rate 亚洲美元利率 q?x.P2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p]d3F^*i  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 DrD68$,QN  
asked price 沽盘；喊价；索价；卖方报价 fJ[(zjk  
assessable income 应评税入息 kaxAIk8l  
assessable loss 应评税亏损 jgLCs)=5hV  
assessable profit 应评税利润 W/O&(t  
assessable value 应评税值 *i[^-  
assessed profit 估定利润 Z8??+d=  
assessed value 经评估价值 mlgw0   
assessment 评税；评定；估价；评税单 ?]S!-6:  
assessment number 评税编号；估价编号 pKrol]cth8  
assessment of additional tax 补加税评税 O!!Ne'I  
assessment of performance 业绩评估；实绩评价 *g$egipfF  
Assessor 评税主任 X<4h"W6  
asset price bubbles 资产价格泡沫 gi;#?gps  
asset-backed securities 具资产保证的证券 ~eH+*U|\|M  
assets accretion 资产增值 \lVX~r4  
assets and liabilities 资产与负债 %DAF26t  
assets betterment statement 资产递增表；资产改进表 9}`A_KzFx  
assets lending 实物放款；有抵押贷款 1uTbN  
assets of the company passing on the death 死者去世时转移的公司资产 #D"fCVIS  
assets pledged as security for liabilities 用作负债抵押的资产 _"8\k7S*  
assets portfolio 资产投资组合 56Q9RU(M  
assets price 资产价格 pq`Bg`c  
assets quality 资产质素 JF
x=X=C  
assets realization 资产变现 NGHzifaE   
assets refinancing arrangement 资产再集资安排 (,<
ti):  
assets securitization 资产证券化 J[:3H6%`  
assets situated outside Hong Kong 在香港以外地方的资产 Gc) Zu`67  
assets stripping 削减资产；拆卖资产 F`9;s@V*  
assets value 资产值 Dm':D  
assignee 承让人 fu/v1Nhm  
assignment 转让；转让书；转让契 ~Tv %6iaeE  
assignment of interest 权益转让 Aj06"ep  
assignment of letters patent and trade mark 专利证书及商标转让 28L3"c  
assignment of property 物业转让；物业转让书
PjEKZHHz  
assignment right 转让权 ]XEkQ  
assignor 转让人 &Y
2mLPB  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 GI}h)T  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 zT|]!',  
associate member 附属会员 .'Vjs2 2  
associated body corporate 相联法人团体 XDvT#(Pu  
associated company 相联公司；联属公司 C[$uf  
associated corporation 相联法团 )1H$5h  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] kI974:e42  
公认会计师公会〔英国〕 @b=b>V[d6  
Association of Futures Exchange Brokers 香港期货经纪协会 G`
NH
~C  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }SHF  
association of underwriters 承保人组织 YcS}ug7  
assumption of control 接管 8
H_3.MK  
assurance 担保；保险；转易；转易书 Qc2_B\K^  
assurance of interest 权益的转易 LEMgRI`rf  
at 19XX price 按一九ＸＸ年价格计算 P%5h!Z2m  
at a discount 按赔价计算；按贴水价格计算；打折扣 p1p4t40<l  
at a premium 按溢价计算；按升水价格计算 ;ti{ #(Ux  
at call 通知付款；按通知 U$KdY _Z97  
at constant market price 按固定市价计算 M>df7.N7%P  
at constant price 按固定价格计算 c?L_n=B  
at cost 按成本计算 i]Or'L0c  
at current market price 按当时市价计算；按现时市价计算 ': Gk~   
at current price 按当时价格计算；按现时价格计算 6=]%Y  
at factor cost 按要素成本计算；按生产要素成本计算 x\j6=|  
at money-of-the-day price 按付款当日价格计算 SE+K"faKQ  
at or better 按指定或较佳价位〔买卖指令〕 :0Nd4hA  
at par 按面值计算；平价 \M/XM6:UG4  
at sight 见票即付 vv,OBL~{  
at the close 按收市盘 0(VQwGC[  
at the opening 按开市盘
*7hr3x  
attestation 见证；见证条款 UA3
%I8gu_  
at-the-money option 平价期权 DoA4#+RU  
attorney 受权人；受托代表人 kStWsc$;+T  
attornment 新拥有人承认书 B[F,D  
attributable profit 可归属利润 x,"'\=|s*  
attributable share value 可归属股份价值 vB, X)  
Auckland Stock Exchange 奥克兰证券交易所  hM2^[8  
auction 拍卖 'j];tO6GfC  
auctioneer 拍卖商 uQ#3;sFO  
audit 审计；核数 !8]W"@qb  
Audit Commission 审计署 GYot5iLg  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %&9tn0B  
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〕 v4
sc  
audit review 帐目审查 @*W,Jm3Y  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 :g/HN9  
audited account 审计帐目；经审计的帐目 `zAo IQ  
audited annual account 经审计的周年帐目 j3F[C:-zY  
audited balance sheet 经审计的资产负债表 Y;>0)eP  
auditor 核数师；核数主任；审计师 ulsr)Ik  
auditor's certificate 核数师证明书；审计师证明书 b w5|gmO  
auditor's report 核数师报告；审计师报告 +O:Qw[BL/Z  
Aussie bond 澳元债券 @=)_P
G  
austerity budget 紧缩预算 Ftj3`Mu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 S~`&K  
Australia All Ordinaries Index 澳洲所有普通股票指数 u79.`,Ad&  
Australian Dollar [AUD] 澳元 }9e4?7  
Australian Options Market 澳大利亚期权市场 $53I%.  
Australian Securities Commission 澳洲证券事务监察委员会 =vBxwa^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Kd CPt!  
Australian Stock Exchange 澳大利亚证券交易所 SE{$a3`UzP  
Austrian Schilling [ATS] 奥地利先令 pdsjX)O+f  
authentication 认证；鉴证 ~DcX}VCm  
authority to purchase 委托购买证；委购书 ]>K%,}PS  
authorization 认可；核准；授权；授权书 7,ODh-?ez  
authorization by direction 指示授权 ,dKcxp~[  
authorization by instruction 指令授权 5nzkZw  
authorization by warrant 令状授权 )` S,vF~  
authorization of unit trust 单位信托的认可 GOHRBV  
authorized agent 指定代理人 JI5?, )-St  
authorized capital 法定资本 ^lB'7#7  
authorized clerk 出市员 $Y][-8{t  
authorized dealer 认可交易商 n@w$5y1@  
authorized financial institution 认可财务机构 =kohQ d.n  
authorized fund 认可基金 [|V<e+>T/  
authorized fund house 获授权的基金公司；认可基金公司 v]gJ 7x  
authorized institution 认可机构 0Ep%&>@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 l"!.aIY"e  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 yef@V2Z+  
authorized insurer 获授权保险人；获认可承保人 `p9h$d  
authorized investment 特准投资项目 d}%GHvOi  
authorized person 获授权人 +Ck<tx3h&  
authorized representative 获授权代表 GWRKiTu9  
authorized share capital 法定股本 6w<jg/5t  
automated quotation system 自动报价系统 NMmk,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] % w 6fB  
自动交易系统〔香港期货交易所有限公司〕 Ph2jj,K  
automatic adjustment mechanism 自动调整机制 k2N[B(&4J  
automatic adjustment system 自动调整系统 5>4<_-Tm  
Automatic Clearing House 自动票据交换所 R1/)Yy  
automatic exchange rates accumulation system 自动化汇率累集系统 <9YRSE[Ed  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3t[2Bd  
automatic teller machine [ATM] 自动柜员机 f&B&!&gZ  
autopay 自动转帐 U$6N-q  
available assets 可用资产 w<N[K>  
available fiscal reserve 现存财政储备 draY/  
available profit 可用利润 mYXe0E#6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Lllyx20U  
average 平均；平均数；海损 PMjqcdBzm  
average basic salary 平均基本薪金 fZH:&EP  
average consumer expenditure 平均消费开支；一般消费开支 F))+a&O  
average cost 平均成本 ~oz8B^7i;  
average cost of land production 增辟土地平均成本 fb4/LVg'J  
average daily turnover 平均每日成交额 e?3 S0}  
average daily wage rate 平均每日工资率 D#508{)  
average expenditure pattern 平均开支模式 UyBI;k^]  
average growth rate 平均增长率 W"YFx*W  
average net fixed assets 固定资产平均净值 uG&xtN8  
average of relatives 相对价格平均数 8a|p`)lT  
average price 平均价格 s2riayM9/  
average propensity to consume 平均消费倾向；一般消费倾向 XKLkJZN  
average propensity to save 平均储蓄倾向；一般储蓄倾向 [GZ%K`wx  
average rate 平均率 xl@l<  
average revenue 平均收入；平均收益 ,*8}TIS(s  
average stock 平均库存；平均存货 yb56nd  
average yearly rent 平均年租 $S|bD$e  
avoidance of double taxation 避免双重课税 |2AK~t|t  
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 r
q
Dre`m  
E(*RtOC<W  
给你加分了