一些有用的会计术语(也不知道发的地方对不对)A

A: v;Rm42k  
A share Ａ股；甲类股份 p7,dl*'  
abatement of tax 减税；减扣免税额 t<SCrLbz  
ABN AMRO Bank N.V. 荷兰银行 ,d8*7my  
above-the-line expenditure 线上项目支出；经常预算支出 Y>CZ  
above-the-line receipt 线上项目收入；经常预算收入 /)V8X#,  
ABSA Asia Limited 南非联合亚洲有限公司 w(q\75  
absolute change 绝对数值变更 X1&c?T1 %[  
absolute expenditure 实际开支 t#nRa Pzp  
absolute guideline figure 绝对准则数字 OlX otp8  
absolute interest 绝对权益 wkD"EuW(  
absolute order of discharge 绝对破产解除令 I:] Pd  
absolute profit margin 绝对利润幅度 -g4 {:!*D  
absolute value 实值；绝对值 BHS8MV L@  
absolutely vested interest 绝对既得权益 @KU^B_{i  
absorbed cost 已吸收成本；已分摊成本 (_Rl f$D  
absorption 吸收；分摊；合并 ;@<e]Ft  
absorption rate 吸收率；摊配率；分摊率 _TVKvRh  
ACB Finance Limited 亚洲商业财务有限公司 if+97^Oy  
acceptable form of reciprocity 合理的互惠条件 b2hXFwPe  
acceptable rate 适当利率；适当汇率 Ne}x(uRn  
acceptance agreement 承兑协议 h?vt6t9  
acceptance for honour 参加承兑 FivqyT7i  
acceptor 承兑人；接受人；受票人 |p*s:*TJp  
acceptor for honour 参加承兑人 X>eFGCz}I  
accident insurance 意外保险 0G8zFe*p  
Accident Insurance Association of Hong Kong 香港意外保险公会 H|<Zm:.%$  
accident insurance scheme 意外保险计划 bqQR";  
accident year basis 意外年度基准 7Dz-xM_?  
accommodation 通融；贷款 E<tJ8&IGk  
accommodation bill 通融票据；空头票据 bDV/$@p  
accommodation party 汇票代发人 gnw?Y 2
 
account balance 帐户余额；帐户结余 "lKR~Qi  
account book 帐簿 f<Yg_TG  
account collected in advance 预收款项 IGI$,C  
account current book 往来帐簿 :\|<7n   
account of after-acquired property 事后取得的财产报告 y~py+:_  
account of defaulter 拖欠帐目 <p#+('N`  
account payable 应付帐款 3:3>k8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $6/CTQ  
account receivable 应收帐款 k1HCPj  
account receivable report 应收帐款报表 ,UW!?}@  
account statement 结单；帐单；会计财务报表 3d(:Y6D)  
account title 帐户名称；会计科目 o3oT
u  
accountant's report 会计师报告 'H'R6<z5  
Accountant's Report Rules 会计师报告规则 32K  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9@ :QBe3]  
Accounting Arrangements 《会计安排》 F7JF1HfCP  
accounting basis 会计基础 p

u[S  
accounting by Official Receiver 破产管理署署长呈交的帐目 ZY8:7Q@P>  
Accounting Circular 《会计通告》 KH9D},  
accounting class 会计类别 =L,7~9  
accounting date 记帐日期；会计结算日期 )_1;mc8B  
accounting for money 款项核算 +.66Ky`|[  
Accounting Officer 会计主任 %kV #UzL  
accounting period 会计报告期；会计期 4X$|jGQ\  
accounting policy 会计政策；会计方针 = Tq\Ag:  
accounting practice 会计惯例 GNoUn7Y  
accounting principle 会计准则 ;~n^/D2.  
accounting record 会计记录 B5!|L)7>{p  
accounting report 会计报告 70N Lv  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X 3(*bj>P  
Accounting Society of China 中国会计学会 N$P\$  
accounting statement 会计报表 otdm rw|  
accounting system 会计制度；会计系统 />V& OX`  
accounting transaction 会计事项；帐务交易 |) CfO4  
accounting treatment 会计处理 A0H6}53, $  
accounting year 会计年度 NoT%z$1n  
accretion 增值；添加 Dn+hI_"#_  
accrual 应计项目；应累算数目 >]ZW.?
1h  
accrual basis 应计制；权责发生制 uQz!of%x  
accrual basis accounting 应计制会计；权责发生制会计 1F{,Zr  
accrue 应累算；应计 K8fC>iNbH  
accrued benefit 应累算利益 i?'|}tK  
accrued charges 应计费用 $SdpF-'  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,y[8Vz?:  
accrued expenses 应累算费用 b}Xh|0`b+  
accrued interest payable 应付利息；应计未付利息 nc.:Wm6Mj  
accrued interest receivable 应收利息；应计未收利息 Z^#u n  
accrued right 累算权益 uMK8V_p*?  
accruing profit 应累算的利润 7
5H;6(7  
accumulated fiscal reserve 累积财政储备 1abQoe  
accumulated profit 累积利润；滚存溢利 uevhW  
accumulated reserve 累积储备 Xt$Y&Ho  
accumulation of surplus income 累积收益盈余 \?"kT}..  
acquired assets 既得资产 N
)  
acquisition 收购；购置；取得 y`J8hawp  
acquisition cost 购置成本 a[NR%Xq
  
acquisition expenses 购置费用 z#/"5 l   
acquisition of 100% interest 收购全部股权 3?<LWrhV3  
acquisition of control 取得控制权 V6fJaZ  
acquisition of fixed assets 购置固定资产 O@`KGZEPY  
acquisition of shell “买壳” :dwP  
acquisition price 收购价 4z,/0  
act of God 天灾 h.5KzC S  
acting partner 执事合伙人 MCl-er"]D  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "$A5:1;  
active partner 积极参与的合伙人 -mG
 ,_}F  
active trading 交投活跃 o8N,mGj}  
actual circulation 实际流通 x,TnYqT^  
actual cost 实际成本 B9S@G{`  
actual expenditure 实际开支；实际支出 'm.+S8  
actual income 实际入息；实际收入；实际收益 Dao=2JB{  
actual market 现货市场  !xEGN@  
actual price 现货价；实际价格 }z-6,i)'k  
actual profit 实际利润 ?7A>|p?"  
actual quotation 实盘；实际价位；实际报价 DJ|lel/'  
actual year basis 按实际年度计算 
=!IoL7x  
actuals 实货 _a zJ>  
actuarial investigation 精算调查 }N"YlGY\Yn  
actuarial principle 精算原则 L`"V_ "Q#0  
actuarial report 精算师报告 T%SK";PAU$  
Actuarial Society of Hong Kong 香港精算学会 u0nIr9  
actuarial valuation 精算师估值 ^CP>|JWD^  
actuary 精算师 $Ao'mT  
ad referendum agreement 暂定协议；有待覆核的协定 *Nur>11D  
ad valorem duty 从价税；按值征税 
,n&Lp  
ad valorem duty system 从价税制 \W7pSV-U  
ad valorem fee 从价费 t@q==VHF  
ad valorem tariff 从价关税 DY1"t7 9E  
additional allowance 额外免税额 Hh* KcIRX  
additional amount for unexpired risk 未过期风险的额外款额 UHBMl>~z  
additional assessable profit 补加应评税利润 ?b\oM v5y  
additional assessment 补加评税 Z=(Tq1t  
additional commitment 额外承担 qI*7ToBJ  
additional commitment vote 额外承担拨款 hp}JKj@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -!IeP]n#P  
additional dependent parent allowance 供养父母额外免税额 t)4]2z)$  
additional provision 额外拨款 =A(
Az  
additional stamp duty 附加印花税 XzPUll;ZU  
additional tax 补加税罚款；补加税款 {2U3   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 )oy+-1dE  
adjudged bankrupt 被裁定破产 y-mjfW`n  
adjudicated bankrupt 裁定破产人 +QeA*L$~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %+ytX]E  
adjudication of bankruptcy 裁定破产；宣告破产 uj+{ tc  
adjudication of insolvency 裁定无力偿还债务 -x-EU#.G  
adjusted actual 经调整的实数；调整后的实数 6_>(9&g`zV  
adjusted current assets 经调整的流动资产；调整后的流动资产 2Mj_wc  
adjusted figure 经调整的数字；调整后的数额 M"yOWD~s~  
adjusted liabilities 经调整的负债；调整后的负债 o,{]<Sm  
adjusted loss 经调整的亏损；调整后的亏损 me$nP}%C&  
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 wxy@XN"/i+  
adjusted profit 经调整的利润；调整后的利润 -Sa-eWP  
adjusted surplus 经调整的盈余额；调整后的盈余额 5RyxVC0<  
adjusted value 经调整的价值；调整后的价值 XHh*6Yt_ (  
adjustment 调整；修订；理算〔保险〕 -?NAA]P5c@  
adjustment centre 调剂中心 \s7/`  
adjustment lag 调整过程的时间差距；调整时差 'l_F@ZO{(  
adjustment mechanism 调整机制 DC0ON`  
adjustment of loss 亏损调整 ?*'0;K13  
adjustment process 调整过程；调整程序 ~bz$]o-<  
adjustment range 调整幅度 9K-,#a  
administered exchange rate 受管制汇率 uobQS!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 vb3hDy  
administration expenses 行政费用 8WC_CAP  
administration fee 手续费；行政费 0bteI*L  
administration in bankruptcy 破产管理 ZtY?X- 4_  
administration order 遗产管理令 ~Gl5O`w(  
administrator 管理人；遗产管理人
FT!Xr  
administrator of the estate 遗产管理人 :"cKxd  
admission of debt 债项承认书 8y;gs1d;A  
admission of proof 接纳债权证明 iqKs:v@+x  
advance 放贷款项；垫付款项；预支款项；预付款项 _%(.OR  
advance account 暂支帐目；预付款帐户 *0'< DnGW  
advance compensation 预付补偿金 3 6t^iV*3  
advance from shareholder 股东垫款 BDLJDyf B  
advance pending reimbursement 预支以待日后付还 g!^mewtd  
advanced economy 先进经济体系 _} K3}}  
advancement 预付；预付财产 P3v4!tR  
advances warrant 垫款令 LuVL<W  
advancing 贷出 ,s/laZ)V  
adverse balance 逆差 v>_83P`  
adverse exchange 逆汇 8~3I^I_v  
advertisement addressed to shareholders 在报章刊登的致股东通告 G+<id1  
advice for collection 托收通知书 ??lsv(v-  
advice of drawing 提款通知书；汇票通知书 t :~,7  
advice of payment 付款通知 l[C_vUg  
Advisory Committee [Securities and Futures Commission] TSVlZy~Xo  
谘询委员会〔证券及期货事务监察委员会〕 gH*(1*  
Advisory Committee on Diversification 经济多元化谘询委员会 V=8npz   
affidavit 誓章；遗产申报誓章 J[c`Qq:&e  
affidavit of no receipt 述明无收款的誓章 rp|A88Q/!  
affiliate 联号；联营公司；附属公司 35L\  
affiliated company 附属公司；联号；联营公司 7MsJ*En  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 HubK  
affordability 负担能力 tJA"BP3f  
African Development Bank [AfDB] 非洲开发银行 p!DOc8a.\e  
after-acquired property 事后取得的财产 <r m)c.  
after-hours dealing 市后交易 y{2\T  
after-tax profit 税后盈利；税后利润；税后溢利 w:x[kA  
agency agreement 代理协议 \"w+4}  
agency expenses 代理机构的开支 wj5,_d)  
agency fee 代理费 b*ja,I4  
Agency Law 《代理法》 ;
te( {u+  
agent 代理人；承销人 0[ (kFe  
agent of company 公司代理人 g!OcWy)7  
agent's fee 代理人费；经纪费 `26.+>Z7  
aggregate 总计；总数；总体数字 M*D@zb0ia  
aggregate amount 总款额；总额 Y^y:N$3$\  
aggregate assets and liabilities 总体资产与负债 [I/ZzDMX
 
aggregate at constant price 按固定价格计算的总体数字 |(CgX6 l3  
aggregate demand 总需求 >=;hnLu  
aggregate gross position 总持仓量 8fktk?|  
aggregate limit 总限额 q/ (h{cq  
aggregate of salaries tax 合计薪俸税 x+b.9f4xJ  
aggregate performance 总体表现；总体业绩 ~y"OyOi&  
aggregate supply 总体供应
'S*]JZ1  
aggregate surplus 总盈余 Yv0y8Vz@  
aggregate total 整体总额 ?Ezy0>j  
aggregate value 总值；合计价值 f?> ?jf  
aggregated basis 合计基准 &.qLE  
aggregated net chargeable income 合计应课税入息实额 P)LOAe1'  
aggregation 合并计算；合计；总和 oTrit_@3  
aggregation of incomes of husband and wife 夫妇入息合并计算 mP's4  
aggregation of property 财产的总和 &h_Y?5kK  
agio 差价；贴水 t+
\<i8  
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》 }pGjc_:']  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment sE ^YOT<  
《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》 n)\(
\V7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment EAy@kzY?  
《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》 l dp$jrNLr  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment t<`d*M2w  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 F{c8{?:
  
agreement for a settlement 授产协议 M^Tm{`O!  
agreement for assignment 转让协议 q_98=fyE6  
agreement for sale 售卖协议；买卖协议 xxwbX6^d  
agreement for sale and purchase 买卖协议 FR>[g`1  
agreement for the payment of interest 支付利息协议 Zr=B8wuT  
agreement for the repayment of money 还款协议 ?FwHqyFVlQ  
agreement of reinsurance 再保险协议 L >)|l  
Agricultural Bank of China 中国农业银行 mA"[x_  
air passenger departure tax 飞机乘客离境税 piqh7u3~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ya(3Z_f+VZ  
airport tax 机场税 vU(fd!V ?  
alcohol duty 酒精税 H)CoByaj  
alienation 让与；让渡；转让 '-cayG   
alimony 生活费；赡养费 hT`&Xb  
All Ordinaries Index [AOI] 所有普通股指数 z?F`)}  
all risks 全险；综合险 DiGHo~f  
All Sales Record for Stock Market 《股票市场成交报告》 T3LVn<Lm\  
Allied Capital Resources Limited 新联财务有限公司 *`LrvE@t  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 JSmg6l?[u  
allocation letter 拨款信件 Ql9>i;AGV  
allocation of fund 分配款项；预留款项 btC6R>0   
allocation of profit 利润分配；溢利分配 +KWO`WR  
allocation warrant 拨款令 6/T/A+u  
allotment 分配；配股 H!Dj.]T  
allotment notice 股份配售通知；配股通知 'Gamb+[  
allotment of shares 股份分配 $s-B  
allowable 可获宽免；免税的 H328I}7  
allowable business loss 可扣除的营业亏损 ivB,s5<  
allowable expenses 可扣税的支出 ,~DKU*A_~  
allowance 免税额；津贴；备抵；准备金 )u4=k
(  
allowance for debts 债项的免税额 2%9L'-  
allowance for depreciation by wear and tear 耗损折旧免税额 ?GqH/ (O  
allowance for funeral expenses 殡殓费的免税额 $yq76  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .}T-R?  
allowance for repairs and outgoings 修葺及支出方面的免税额 #_UP}G$  
allowance to debtor 给债务人的津贴 yE(<F2  
alteration of capital 资本更改 f2&6NC;  
alternate trustee 候补受托人 5.DmMG[T^=  
amalgamation 合并 k8@bQ"#b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xxr'g =  
ambit of charges 征税范围；收费范围 \RRSrPLd-  
amended valuation 经修订的估值 s^4wn:*$zd  
American Commodities Exchange 美国商品交易所 `^ a:1^  
American Express Bank Limited 美国运通银行 teC/Uf5  
American Stock Exchange 美国证券交易所 fEiNHVx  
amortization 摊销 ]w0Y5H "  
amount due from banks 存放银行同业的款项 *YGj^+   
amount due from banks abroad 存放海外银行同业的款项 Y3s8@0b3  
amount due from holding companies 控股公司欠款 4'`H H  
amount due from local banks 存放本港银行同业的款项 (`4&Y-  
amount due to banks 银行同业的存款 L3'isaz&^  
amount due to banks abroad 海外银行同业的存款 WFhppi   
amount due to holding companies 控股公司存款 9W_mSum
 
amount due to local banks 本港银行同业的存款 qnnRS  
amount due to outport banks 外埠银行同业的存款 B9$pG  
amount for note issue 发行纸币的款额 :UAcS^n7h"  
amount of bond 担保契据的款额 />pAZa  
amount of consideration 代价款额 k\9kOZW  
amount of contribution 供款数额 QDVSFGwr  
amount of indebtedness 负债款额 X.FoX  
amount of principal of the loan 贷款本金额 ~4O3~Y_+GN  
amount of rates chargeable 应征差饷数额 _HjB'XNr(  
amount of share capital 股本额 SuNc&e#(  
amount of sums assured 承保款额 33wVP}e5  
amount of variation 变动幅度 MPn/"Fij$  
amount of vote 拨款数额
+$xw0)|  
amount payable 应付款额 7i'clB9!  
amount receivable 应收款额 )s4:&!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N}<!k#d E  
analysis 分析 ~4Mz:h^  
ancillary risk 附属风险 g0;
;+z  
annual account 周年帐目；周年帐目报表；年度决算；年结 ld):Am}/o  
annual accounting date 年结日期 EwgNd Gcj  
annual allowance 每年免税额；年积金；年度津贴；年津 Cbl
>eKw  
annual balance 年度余额 pGF;,h>  
annual disposable income 每年可动用收入 g{uiY|  
annual estimates 周年预算 )EQI>1_  
annual fee 年费 m-+>h:1b|9  
annual general meeting 周年大会 ShvC4Xb 0  
annual growth rate 年增率；每年增长率 o|c&$)m  
annual long-term supplement 长期个案每年补助金 5wE6gRJ  
annual pensionable emolument 可供计算退休金的年薪 nh80"Ny5  
annual report 年报 3)9e-@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !'IZr{Y>  
annual return 周年报表；周年申报表；每年报税表格 7y42)X  
Annual Return Rules 《周年报表规则》 o?~27   
annual review of consumer prices 每年消费物价回顾 .F2"tt?'  
annual roll-forward basis 逐年延展方式 cKOXsdH?SL  
annual salary 年薪 >Q^ mR  
annual statement 年度报表；年度决算表 %cDDu$9;  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 W$&*i1<a+  
annuitant 年金受益人 xj&~>&U){;  
annuity 年金 cxvO,8NiB  
annuity contract 年金合约 ="f-I9y  
annuity on human life 人寿年金 [;4ak)!  
antecedent debt 先前的债项 I9rQX9#B  
ante-dated cheque 倒填日期支票 O8N1gf;t  
anticipated expenditure 预期开支 ~E_irzOFP  
anticipated net profit 预期纯利 k6GQH@y!  
anticipated revenue 预期收入 xDSiTp=)O  
anti-inflation measure 反通货膨胀措施 0;,Y_61  
anti-inflationary stance 反通货膨胀立场 ;=E}PbZt2  
apparent deficit 表面赤字 HZS.%+2  
apparent financial solvency 表面偿债能力 Xc^(e?L4  
apparent partner 表面合伙人 _3O*"S=1  
application for personal assessment 个人入息课税申请书 nD>X?yz2  
application of fund 资金应用 :_2:Fh.}3~  
application to release as liquidator and to destruct the books of accounts and documents Dq9f Fe  
申请免除清盘人职务及毁灭帐簿与文件 hkV*UH{  
appointed actuary 委任精算师 W<[7LdAB  
appointed auditor 委任核数师；委任审计师  j0O1??  
appointed trustee 委任的受托人 /L2n ~/  
appointer 委任人 B<h4ZK%  
apportioned pro rata 按比例分摊 (!0_s48f  
apportionment 分配；分摊 *UJB*r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 45iO2W uur  
apportionment formula 分摊方程式 n<HF]  
apportionment of estate duty 遗产税的分摊 yp@cn(:~  
appraisal 估价；评估
UfV {m  
appreciable growth 可观增长 9$VdYw7D  
appreciable impact 显着影响 7lJ8<EP9 u  
appreciable increase 可观增长 V~5vR`}  
appreciation 增值；升值 f,LeJTX=  
appreciation against other currencies 相对其他货币升值 S$R=!3* "V  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eb,QT\/G  
appreciation tax 增值税 ^h#A7 g  
appropriation 拨款；拨用；拨付 R$MR|
 
appropriation account 拨款帐目 &hi
][Pt  
Appropriation Bill 拨款法案 IM[=]j.?  
appropriation-in-aid system 补助拨款办法 wN6sica|  
approved assets 核准资产 W~i0.rg|>  
approved basket stock 认可一篮子证券 eecIF0hp  
approved budget 核准预算 
vl|3WYA  
approved charitable donation 认可慈善捐款 z~v-8aw  
approved charitable institution 认可慈善机构 k<f0moxs'  
approved currency 核准货币；认可货币 F8{T/YhZ  
approved estimates 核准预算 66+]D4(k  
approved estimates of expenditure 核准开支预算 9)j"|5H  
approved overseas insurer 核准海外保险人 KBI1t$  
approved overseas trust company 核准海外信托公司 t=p"nIE  
approved pooled investment fund 核准汇集投资基金  :J)^gc  
approved provident fund scheme 认可公积金计划 FT}^Fi7  
approved provision 核准拨款 QV*la=j/  
approved redeemable share 核准可赎回股份 0TICv2l!  
approved regional stock 认可地区性证券 4"{g{8  
approved retirement scheme 认可退休金计划 {4p7r7n'  
approved subordinated loan 核准附属贷款 $U. 2"  
arbitrage 套戥；套汇；套利 YY'[PXP$Y  
arbitrageur 套戥者；套汇者 YYkgm:[  
arbitrary amount 临时款项 ,.gJ8p(0x  
arrangement 措施；安排；协定 6O 2sa-{d  
arrears 欠款 4
K4u]"1  
arrears of pay 欠付薪酬 ~EYdEqS)  
arrears of revenue 逾期未收税款；逾期未收的帐项 M$f_I +  
articles of association 组织章程；组织细则；组织章程细则 rfZg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^BI&-bR@  
ascertainment of profit 确定利润 9+5F(pd(  
"Asia Clear" “亚洲结算系统” kjQI=:i=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 AP=SCq;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 cmah
a%3d  
Asian Development Fund [ADF] 亚洲发展基金 qPhVc9D#  
Asian dollar bond 亚洲美元债券 AO5a  
Asian dollar market 亚洲美元市场 HJ!)&xT  
Asian dollar rate 亚洲美元利率 y4!fu<[i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 o5Knot)Oy  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [
r'hX#  
asked price 沽盘；喊价；索价；卖方报价 x0TE+rf5   
assessable income 应评税入息 Gt!Hm(  
assessable loss 应评税亏损 : B1 "=ly  
assessable profit 应评税利润 TFhYu  
assessable value 应评税值 <!|=_W6  
assessed profit 估定利润 6Hd^qouid  
assessed value 经评估价值 D6e<1W  
assessment 评税；评定；估价；评税单 *1>Tc,mb  
assessment number 评税编号；估价编号 _F8-4  
assessment of additional tax 补加税评税 :b#5cMUe  
assessment of performance 业绩评估；实绩评价 ~n/:a  
Assessor 评税主任 K:pG<oV|}  
asset price bubbles 资产价格泡沫 MUN:}S  
asset-backed securities 具资产保证的证券 =3,Sjme  
assets accretion 资产增值 nXxnyom,  
assets and liabilities 资产与负债 )%!X,  
assets betterment statement 资产递增表；资产改进表 y
G>sBc  
assets lending 实物放款；有抵押贷款 $ WWi2cI;  
assets of the company passing on the death 死者去世时转移的公司资产 J=n^&y  
assets pledged as security for liabilities 用作负债抵押的资产 sn@)L~$V  
assets portfolio 资产投资组合 g|!=@9[dv  
assets price 资产价格 icK U)  
assets quality 资产质素 ?C6`  
assets realization 资产变现 \OK}DhY#  
assets refinancing arrangement 资产再集资安排 PKs$Q=Ol<|  
assets securitization 资产证券化 ({!*&DVu  
assets situated outside Hong Kong 在香港以外地方的资产 >v%UV:7ap  
assets stripping 削减资产；拆卖资产 `]Vn[^?D  
assets value 资产值 $,T3vX]<  
assignee 承让人 .3 ^*_  
assignment 转让；转让书；转让契 a1weTn*  
assignment of interest 权益转让 R
Zj06|r8  
assignment of letters patent and trade mark 专利证书及商标转让 <)
@^TRS  
assignment of property 物业转让；物业转让书 _)#~D*3  
assignment right 转让权 D,uT#P  
assignor 转让人 y|wR)\  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ACgWT  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &0-Pl.M  
associate member 附属会员 qv/chD`C  
associated body corporate 相联法人团体 x/92],.Mz  
associated company 相联公司；联属公司 9AQ2FD  
associated corporation 相联法团 Aq/wa6^%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] WS$~o*Z8  
公认会计师公会〔英国〕 r8L'C  
Association of Futures Exchange Brokers 香港期货经纪协会 WxF@'kdn*,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 T9'5V@  
association of underwriters 承保人组织 %,)Xi  
assumption of control 接管  q0\$wI  
assurance 担保；保险；转易；转易书 9Mv4=k^7|4  
assurance of interest 权益的转易 9893{}\cB  
at 19XX price 按一九ＸＸ年价格计算 +T7FG_  
at a discount 按赔价计算；按贴水价格计算；打折扣 89A04HX  
at a premium 按溢价计算；按升水价格计算 Szlww  
at call 通知付款；按通知 _LZ 442  
at constant market price 按固定市价计算 Je` w/Hl/U  
at constant price 按固定价格计算 Q9t.*+  
at cost 按成本计算 "S&1J8D|  
at current market price 按当时市价计算；按现时市价计算 }HZ'i;~r|9  
at current price 按当时价格计算；按现时价格计算 KhbbGdmfS$  
at factor cost 按要素成本计算；按生产要素成本计算 ;{cl*
EN  
at money-of-the-day price 按付款当日价格计算 ;WL0  
at or better 按指定或较佳价位〔买卖指令〕 5d82Ms  
at par 按面值计算；平价 f<3r;F7  
at sight 见票即付 0 f"M-x  
at the close 按收市盘 >[g'i+{  
at the opening 按开市盘 7jF2m'(  
attestation 见证；见证条款 B&H [z  
at-the-money option 平价期权 {*4Z9.2c*  
attorney 受权人；受托代表人 )i>T\B  
attornment 新拥有人承认书 ,u>K##X\  
attributable profit 可归属利润 -QP1Se*#  
attributable share value 可归属股份价值 u+e.{Z!  
Auckland Stock Exchange 奥克兰证券交易所 oRCD8b?  
auction 拍卖 aeF^&F0  
auctioneer 拍卖商 7kidPAhY  
audit 审计；核数 W-ECmw(
 
Audit Commission 审计署 rYr.mX  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] cNqw(\rr  
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〕 i'vjvc~   
audit review 帐目审查 q]t^6m&-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !GVxQll[f  
audited account 审计帐目；经审计的帐目 ' 9  
audited annual account 经审计的周年帐目 & |o V\L  
audited balance sheet 经审计的资产负债表 -3:x(^|:K  
auditor 核数师；核数主任；审计师 YcBAW4B`  
auditor's certificate 核数师证明书；审计师证明书 fBt7#Tc=U  
auditor's report 核数师报告；审计师报告 j-etEWOTr  
Aussie bond 澳元债券 GEi^3UD  
austerity budget 紧缩预算 &rxR"^x\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 zX/9^+p:  
Australia All Ordinaries Index 澳洲所有普通股票指数 38
36Di:{  
Australian Dollar [AUD] 澳元 Cqk6Igw  
Australian Options Market 澳大利亚期权市场 LIHf]+  
Australian Securities Commission 澳洲证券事务监察委员会 o>Z+=&BZ@a  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $(%t^8{a~G  
Australian Stock Exchange 澳大利亚证券交易所 P(Hh%
9'(  
Austrian Schilling [ATS] 奥地利先令 ZCVN+::Y  
authentication 认证；鉴证 :YZMRJL
 
authority to purchase 委托购买证；委购书 l,3[hx  
authorization 认可；核准；授权；授权书 5bKn6O)K  
authorization by direction 指示授权 Ss7XjWP.}  
authorization by instruction 指令授权 *,DBRJ_*7  
authorization by warrant 令状授权 !b+Kasss9  
authorization of unit trust 单位信托的认可 yf6&'Y{  
authorized agent 指定代理人 I^6z
UVH  
authorized capital 法定资本 Q}jl1dIq  
authorized clerk 出市员 ffYiu4$m  
authorized dealer 认可交易商 `_v|O{DC{  
authorized financial institution 认可财务机构 x_5H_! \#  
authorized fund 认可基金 ?5 d3k%  
authorized fund house 获授权的基金公司；认可基金公司 Ws`P(WHm  
authorized institution 认可机构 ,Z I"+v  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "GofQ5,|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8~|PZ,oZ  
authorized insurer 获授权保险人；获认可承保人 re/l5v,|3  
authorized investment 特准投资项目 Z`b{r;`m8  
authorized person 获授权人 ^T|~L
<A3  
authorized representative 获授权代表 p(Q5!3C0q  
authorized share capital 法定股本 _\LAWQ|M4[  
automated quotation system 自动报价系统 )/9/p17:xu  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] X;0DQnAI8j  
自动交易系统〔香港期货交易所有限公司〕 I(Yyg,1Z  
automatic adjustment mechanism 自动调整机制 bmO[9 )G  
automatic adjustment system 自动调整系统 RtR]9^:~  
Automatic Clearing House 自动票据交换所 )y:~T\g  
automatic exchange rates accumulation system 自动化汇率累集系统 VscEd
t
kd  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 uIvE~<  
automatic teller machine [ATM] 自动柜员机 U{o0P
osg  
autopay 自动转帐 Hd)4_ uBt  
available assets 可用资产 Xu:Sh<:R  
available fiscal reserve 现存财政储备 OPwj*b:-m  
available profit 可用利润 
3l 0>  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $9\!CPZ2  
average 平均；平均数；海损 ;HJ|)PN5L  
average basic salary 平均基本薪金 g+k0Fw]!  
average consumer expenditure 平均消费开支；一般消费开支 3B|o   
average cost 平均成本 Ro?aDrQ  
average cost of land production 增辟土地平均成本 S:Ne g!`  
average daily turnover 平均每日成交额 FXOA1VEg  
average daily wage rate 平均每日工资率 DO$jX 4  
average expenditure pattern 平均开支模式 |L4K#  
average growth rate 平均增长率 g%Ap<iT  
average net fixed assets 固定资产平均净值 (;'?56  
average of relatives 相对价格平均数 <gKT7ONtg  
average price 平均价格 b^\u P  
average propensity to consume 平均消费倾向；一般消费倾向  Hs8c%C  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |}\et ecB  
average rate 平均率 ,!3G  
average revenue 平均收入；平均收益 >T4.mB7+>  
average stock 平均库存；平均存货 :d-+Z%Y  
average yearly rent 平均年租 ND7 gxt-B  
avoidance of double taxation 避免双重课税 FHI`/  
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 ajW[}/)  
fNc3&=]]  
给你加分了