一些有用的会计术语(也不知道发的地方对不对)A

A: l h/&__  
A share Ａ股；甲类股份 (F8AL6  
abatement of tax 减税；减扣免税额 %MJ;Q?KB  
ABN AMRO Bank N.V. 荷兰银行 8#59iQl  
above-the-line expenditure 线上项目支出；经常预算支出 d+}kg  
above-the-line receipt 线上项目收入；经常预算收入 Y {c5  
ABSA Asia Limited 南非联合亚洲有限公司 <xn;bp[  
absolute change 绝对数值变更 de YyaV  
absolute expenditure 实际开支 |(ocDmd  
absolute guideline figure 绝对准则数字 Z;b
+>2oL  
absolute interest 绝对权益 A}G|Yfn  
absolute order of discharge 绝对破产解除令 -3hCiKq  
absolute profit margin 绝对利润幅度 Q)^g3J  
absolute value 实值；绝对值 ow.6!tl0=h  
absolutely vested interest 绝对既得权益 x~/+RF XF  
absorbed cost 已吸收成本；已分摊成本 <4mQ*6  
absorption 吸收；分摊；合并 g:gB`8w?  
absorption rate 吸收率；摊配率；分摊率 ^\wl2  
ACB Finance Limited 亚洲商业财务有限公司 ;&?pd"^<_Z  
acceptable form of reciprocity 合理的互惠条件 A/ 0qk  
acceptable rate 适当利率；适当汇率 J_ J+cRwq  
acceptance agreement 承兑协议 [xdj6W  
acceptance for honour 参加承兑 \##`pa(8  
acceptor 承兑人；接受人；受票人 +v15[^F  
acceptor for honour 参加承兑人 i&Kz*,pt  
accident insurance 意外保险 $(q8y/,R*-  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]}LGbv"`A  
accident insurance scheme 意外保险计划 xj
q0D[  
accident year basis 意外年度基准 VzwPBQ -  
accommodation 通融；贷款 7co`Zw4}g  
accommodation bill 通融票据；空头票据 4P kfUMX  
accommodation party 汇票代发人 8(xw?|D7  
account balance 帐户余额；帐户结余 i2`0|8mw'  
account book 帐簿 >o[|"oLO  
account collected in advance 预收款项 L2|aHI1'l  
account current book 往来帐簿 U:lv^QPG  
account of after-acquired property 事后取得的财产报告 }*kJ-q&0  
account of defaulter 拖欠帐目 _V@P-Ye  
account payable 应付帐款 #WufZ18#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qY(:8yC36  
account receivable 应收帐款 T9)wj][ .  
account receivable report 应收帐款报表 X\sm[_I  
account statement 结单；帐单；会计财务报表 V(mnyI  
account title 帐户名称；会计科目 qm(1:iK,0  
accountant's report 会计师报告 1^{`lK~2  
Accountant's Report Rules 会计师报告规则 \*"`L3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 km\%BD~  
Accounting Arrangements 《会计安排》 =B(mIx;m  
accounting basis 会计基础 gyus8#sT  
accounting by Official Receiver 破产管理署署长呈交的帐目 fp&Got!pB  
Accounting Circular 《会计通告》 h~miP7,c<u  
accounting class 会计类别 $TG?4  
accounting date 记帐日期；会计结算日期 .JAcPyK^  
accounting for money 款项核算 F2>%KuM  
Accounting Officer 会计主任 d6.}.*7Whc  
accounting period 会计报告期；会计期 ?R6`qe_
F  
accounting policy 会计政策；会计方针 0BTLcEqgZ  
accounting practice 会计惯例 <_:zI r,  
accounting principle 会计准则 (pYYkR"  
accounting record 会计记录 H(qm>h$bU  
accounting report 会计报告 :vQM>9l7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ')o0O9/;  
Accounting Society of China 中国会计学会 e4.&aIC[  
accounting statement 会计报表 6 =gp:I  
accounting system 会计制度；会计系统 Do;#NLrWb  
accounting transaction 会计事项；帐务交易 =nhzMU9c\y  
accounting treatment 会计处理 y1,5$
0@G  
accounting year 会计年度 U e*$&VlT  
accretion 增值；添加 r!K|E95oj9  
accrual 应计项目；应累算数目 &!1}`4$[T  
accrual basis 应计制；权责发生制 R6@uM<  
accrual basis accounting 应计制会计；权责发生制会计 ^:DyT@hQB5  
accrue 应累算；应计 N@1p]\  
accrued benefit 应累算利益 5(J
^
N  
accrued charges 应计费用 o'Y#H r)/  
accrued cumulative preference share dividend 应累算的累积优先股股息 "ahvNx;x  
accrued expenses 应累算费用 Qpu3(`d<  
accrued interest payable 应付利息；应计未付利息 4lz{G*u  
accrued interest receivable 应收利息；应计未收利息 J{~Rxa  
accrued right 累算权益 9S1#Lr`r  
accruing profit 应累算的利润 XxOn3i  
accumulated fiscal reserve 累积财政储备
dDlG!F_=  
accumulated profit 累积利润；滚存溢利 7~vqf3ON4J  
accumulated reserve 累积储备 ]!Zty[  
accumulation of surplus income 累积收益盈余 GqUSVQ  
acquired assets 既得资产 )%mAZk-*;^  
acquisition 收购；购置；取得 sh6(z?KP  
acquisition cost 购置成本 =_QkH!vI  
acquisition expenses 购置费用 l)8s
w=  
acquisition of 100% interest 收购全部股权 7/>a:02  
acquisition of control 取得控制权 abW
l ut  
acquisition of fixed assets 购置固定资产 Sdc*rpH"(  
acquisition of shell “买壳” (I=6Nnt'  
acquisition price 收购价 `-O=>U5nH  
act of God 天灾 MsjnRX:c3u  
acting partner 执事合伙人 #&siHHs \  
active market 买卖活跃的市场；交投畅旺的市场；旺市 detLjlE  
active partner 积极参与的合伙人 &O tAAE  
active trading 交投活跃 t)I0lnbs  
actual circulation 实际流通 \"d?=uFe  
actual cost 实际成本 ?}sOG?{  
actual expenditure 实际开支；实际支出 v*r9j8
 
actual income 实际入息；实际收入；实际收益 grbTcLSF  
actual market 现货市场 "$8w.C  
actual price 现货价；实际价格 &;v!oe   
actual profit 实际利润 gpAHC   
actual quotation 实盘；实际价位；实际报价 s*JE)  
actual year basis 按实际年度计算 Qp!J:YV  
actuals 实货 o}~3JBnT  
actuarial investigation 精算调查 yWHne~!  
actuarial principle 精算原则 sXB+s
  
actuarial report 精算师报告 V2Y$yV8g1  
Actuarial Society of Hong Kong 香港精算学会 >&hX&,hG  
actuarial valuation 精算师估值 m2b
`/JW  
actuary 精算师 w3bIb$12  
ad referendum agreement 暂定协议；有待覆核的协定 u^=@DO
'  
ad valorem duty 从价税；按值征税 YMu)  
ad valorem duty system 从价税制 a8JN
19}D  
ad valorem fee 从价费 },PBqWe  
ad valorem tariff 从价关税 UC|JAZL  
additional allowance 额外免税额 fn1pa@P  
additional amount for unexpired risk 未过期风险的额外款额 G(\Ckf:  
additional assessable profit 补加应评税利润 s.y}U5Ty?P  
additional assessment 补加评税 g1qi\axm  
additional commitment 额外承担 FpzP#;  
additional commitment vote 额外承担拨款 `Bu9Nq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 D5`(}  
additional dependent parent allowance 供养父母额外免税额 *V|zx#RN  
additional provision 额外拨款 p7UTqKi  
additional stamp duty 附加印花税 P<L&c_u  
additional tax 补加税罚款；补加税款 k7Oy5$##  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Jpx'W  
adjudged bankrupt 被裁定破产 e?<D F.Md+  
adjudicated bankrupt 裁定破产人 U;gp)=JNT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4$Pr|gx  
adjudication of bankruptcy 裁定破产；宣告破产 #!d]PH746  
adjudication of insolvency 裁定无力偿还债务 b-nYxd
  
adjusted actual 经调整的实数；调整后的实数 mV zu~xym  
adjusted current assets 经调整的流动资产；调整后的流动资产 @?/\c:cp  
adjusted figure 经调整的数字；调整后的数额 O+FBQiv  
adjusted liabilities 经调整的负债；调整后的负债 N84qcc  
adjusted loss 经调整的亏损；调整后的亏损 {^wdJZ~QLK  
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 rfTe  
adjusted profit 经调整的利润；调整后的利润 RbAt3k;y  
adjusted surplus 经调整的盈余额；调整后的盈余额 J wFned#T  
adjusted value 经调整的价值；调整后的价值 o?dR\cxj  
adjustment 调整；修订；理算〔保险〕 la702)N{  
adjustment centre 调剂中心 PP-kz;|  
adjustment lag 调整过程的时间差距；调整时差 hbnS~sva  
adjustment mechanism 调整机制 >zR14VO`_|  
adjustment of loss 亏损调整 BWEv1' v  
adjustment process 调整过程；调整程序 sVoR?peQ  
adjustment range 调整幅度 :;
T
YL[  
administered exchange rate 受管制汇率 Omb.53+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~B]jV$=  
administration expenses 行政费用 ~04[KG  
administration fee 手续费；行政费 V{$Sfmey  
administration in bankruptcy 破产管理 czS7-Hh@  
administration order 遗产管理令 fq(5Lfe}  
administrator 管理人；遗产管理人 d h?dO`  
administrator of the estate 遗产管理人 6n-r  
admission of debt 债项承认书 A'~#9@l<  
admission of proof 接纳债权证明 kaO{#i2-  
advance 放贷款项；垫付款项；预支款项；预付款项 yoW> BX  
advance account 暂支帐目；预付款帐户 jGiw96,Y  
advance compensation 预付补偿金 4:`[qE3  
advance from shareholder 股东垫款 ?cxr%`E  
advance pending reimbursement 预支以待日后付还 7@~QkTH~y  
advanced economy 先进经济体系 Bb_Q_<DTs  
advancement 预付；预付财产 LP?P=c
 
advances warrant 垫款令 _H2tZ%RM  
advancing 贷出 I-{^[pp  
adverse balance 逆差 %^!aB  
adverse exchange 逆汇 e>!E=J)j  
advertisement addressed to shareholders 在报章刊登的致股东通告 kjX7- ZPY  
advice for collection 托收通知书 b[0S=e G  
advice of drawing 提款通知书；汇票通知书
B_tQeM  
advice of payment 付款通知 kp; &cQu!  
Advisory Committee [Securities and Futures Commission] pz @km  
谘询委员会〔证券及期货事务监察委员会〕 1M/$< kQ-N  
Advisory Committee on Diversification 经济多元化谘询委员会 tQ[]Rc  
affidavit 誓章；遗产申报誓章 6KB^w0oA  
affidavit of no receipt 述明无收款的誓章 [Q:f-<nH  
affiliate 联号；联营公司；附属公司 K @C4*?P  
affiliated company 附属公司；联号；联营公司 hiIyaWU  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,`"K  
affordability 负担能力 9'X@@6b*'  
African Development Bank [AfDB] 非洲开发银行 _XWnS9  
after-acquired property 事后取得的财产 P4[]qbfd,  
after-hours dealing 市后交易 @it/$>R^)  
after-tax profit 税后盈利；税后利润；税后溢利 yU!GS-
  
agency agreement 代理协议 {\Ys@FF  
agency expenses 代理机构的开支 U1kh-8  :  
agency fee 代理费 +Y;8~+  
Agency Law 《代理法》 _<2
RYXBC  
agent 代理人；承销人 CPGL!:  
agent of company 公司代理人 Z+,CL/  
agent's fee 代理人费；经纪费 \*J.\f  
aggregate 总计；总数；总体数字 g@(4ujOT  
aggregate amount 总款额；总额 1=>2uYKR  
aggregate assets and liabilities 总体资产与负债 8? F 2jv  
aggregate at constant price 按固定价格计算的总体数字 _eh3qs:  
aggregate demand 总需求 + "zYn!0  
aggregate gross position 总持仓量 S[sr'ZW  
aggregate limit 总限额 }{t3SGsJ  
aggregate of salaries tax 合计薪俸税 \H[Yyp4  
aggregate performance 总体表现；总体业绩 S2bexbp0o  
aggregate supply 总体供应 D@*|24y  
aggregate surplus 总盈余 [tz u;/  
aggregate total 整体总额 U\?+s2I)v  
aggregate value 总值；合计价值 ,0,Oe=d  
aggregated basis 合计基准 ?#i|>MRR>  
aggregated net chargeable income 合计应课税入息实额 zg)|rm  
aggregation 合并计算；合计；总和 d^y86
pq.  
aggregation of incomes of husband and wife 夫妇入息合并计算 K?JV]^  
aggregation of property 财产的总和 +9jivOmK  
agio 差价；贴水 ;da4\bppt  
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》 @Rf^P(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment tbS#^Y  
《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》 nAvs~J  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Cg7)S[zl  
《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》 c~37+^B:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment B/rzh? b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 w#rVSSXQ3  
agreement for a settlement 授产协议 :U8k|,~f  
agreement for assignment 转让协议 hu&n=6  
agreement for sale 售卖协议；买卖协议 IG&B2*  
agreement for sale and purchase 买卖协议 )Z&HuEg{ZR  
agreement for the payment of interest 支付利息协议 w?i)/q  
agreement for the repayment of money 还款协议 <a fO 6?`  
agreement of reinsurance 再保险协议 ~7dF/Nn5  
Agricultural Bank of China 中国农业银行 oHk27U G  
air passenger departure tax 飞机乘客离境税 Gj*SPU  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f:&)"  
airport tax 机场税 wZ O@J|  
alcohol duty 酒精税 ^t7_3%%w  
alienation 让与；让渡；转让 7<vy;"wB  
alimony 生活费；赡养费 X= SG  
All Ordinaries Index [AOI] 所有普通股指数 8M~u_`6  
all risks 全险；综合险 l*qk1H"g  
All Sales Record for Stock Market 《股票市场成交报告》 N?zV*ngBS  
Allied Capital Resources Limited 新联财务有限公司 @??u})^EL  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Z|}H^0~7S  
allocation letter 拨款信件 :|Upx4]Ec  
allocation of fund 分配款项；预留款项 eA1'qww"'  
allocation of profit 利润分配；溢利分配 8'n#O>V@  
allocation warrant 拨款令 HMhLTl{;  
allotment 分配；配股 ss*5.(y  
allotment notice 股份配售通知；配股通知 y1nP F&_  
allotment of shares 股份分配 _E&U?>g+  
allowable 可获宽免；免税的 X&
/(x  
allowable business loss 可扣除的营业亏损 !%X>rGkc  
allowable expenses 可扣税的支出 g4i #1V=  
allowance 免税额；津贴；备抵；准备金 b13nE.  
allowance for debts 债项的免税额 YN
$`y1V  
allowance for depreciation by wear and tear 耗损折旧免税额 ["<5
?!bU  
allowance for funeral expenses 殡殓费的免税额 3eJ\aVI>pE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oH=4m~'V  
allowance for repairs and outgoings 修葺及支出方面的免税额 @\+%GDv  
allowance to debtor 给债务人的津贴 ";o~&8?)  
alteration of capital 资本更改 {rz>^  
alternate trustee 候补受托人 raSF3b/0  
amalgamation 合并 K[n<+e;G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b#

e]1Q  
ambit of charges 征税范围；收费范围 X"wFQa  
amended valuation 经修订的估值 \6U 2-m'  
American Commodities Exchange 美国商品交易所 1T:)Zv'  
American Express Bank Limited 美国运通银行 OW?uZ<z  
American Stock Exchange 美国证券交易所 >=bt   
amortization 摊销 X,&`WPA:S  
amount due from banks 存放银行同业的款项 z_'dRw  
amount due from banks abroad 存放海外银行同业的款项 \G]K,TG  
amount due from holding companies 控股公司欠款 e5QOB/e&  
amount due from local banks 存放本港银行同业的款项 ]Kof sU_{  
amount due to banks 银行同业的存款 3Sk5I%  
amount due to banks abroad 海外银行同业的存款 EkDws`@  
amount due to holding companies 控股公司存款 9GtLMpy  
amount due to local banks 本港银行同业的存款 makaI0M  
amount due to outport banks 外埠银行同业的存款 AwtIWH*e  
amount for note issue 发行纸币的款额 kja4!_d  
amount of bond 担保契据的款额 C-_(13S  
amount of consideration 代价款额 F_K  
amount of contribution 供款数额 Ct-rD79l  
amount of indebtedness 负债款额 N!]PIWnC  
amount of principal of the loan 贷款本金额 ,nI_8r"M>  
amount of rates chargeable 应征差饷数额 ]Qh[%GD  
amount of share capital 股本额 $3lt{ %  
amount of sums assured 承保款额 <1TlW ~q<  
amount of variation 变动幅度 !,I7 ?O  
amount of vote 拨款数额 u<x[5xH+  
amount payable 应付款额 LAj}kW~  
amount receivable 应收款额 Oib[\O7[z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b
N]\K
/  
analysis 分析 O}e|P~W  
ancillary risk 附属风险 (\T8!s{AO  
annual account 周年帐目；周年帐目报表；年度决算；年结 w{RNv%hJ$=  
annual accounting date 年结日期 q/A/3/  
annual allowance 每年免税额；年积金；年度津贴；年津 "0!~g/X`rK  
annual balance 年度余额 dBsRm{aS  
annual disposable income 每年可动用收入 v`@5enr  
annual estimates 周年预算 ?.]o_L_K  
annual fee 年费 /j`i/Ha1  
annual general meeting 周年大会 Og_2k ~  
annual growth rate 年增率；每年增长率 f34_?F<h  
annual long-term supplement 长期个案每年补助金 6s> sj7  
annual pensionable emolument 可供计算退休金的年薪 ~W2:NQ>i  
annual report 年报 bXa %EMF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tq2-.]Y@U  
annual return 周年报表；周年申报表；每年报税表格 >hHJ:5y  
Annual Return Rules 《周年报表规则》 ~JAH-R  
annual review of consumer prices 每年消费物价回顾 #8P#^v]H  
annual roll-forward basis 逐年延展方式 :y4)qF  
annual salary 年薪 <)r,CiS  
annual statement 年度报表；年度决算表 0*/m
c96  
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 (xI)"{   
annuitant 年金受益人 <\B],M1=s=  
annuity 年金 V
aOpO8y`  
annuity contract 年金合约 :;|)/  
annuity on human life 人寿年金 Xw&QrTDS`  
antecedent debt 先前的债项 zv8aV2?D  
ante-dated cheque 倒填日期支票 7qCJ]%)b6  
anticipated expenditure 预期开支 !#}v:~[A  
anticipated net profit 预期纯利 yg]suU<z]  
anticipated revenue 预期收入 @m*&c*r  
anti-inflation measure 反通货膨胀措施 0sq=5 BnO  
anti-inflationary stance 反通货膨胀立场 |!?2
OTY  
apparent deficit 表面赤字 rD:gN%B=  
apparent financial solvency 表面偿债能力 Ukk-(gjX  
apparent partner 表面合伙人 ,-w-su=J_  
application for personal assessment 个人入息课税申请书 $)kk8Q4+K  
application of fund 资金应用 jx^|2  
application to release as liquidator and to destruct the books of accounts and documents *+_fP|cv  
申请免除清盘人职务及毁灭帐簿与文件 ;t.SiA  
appointed actuary 委任精算师 L7~+x^kw  
appointed auditor 委任核数师；委任审计师 !=8L.^5c  
appointed trustee 委任的受托人 V+4k!  
appointer 委任人  }qgqb  
apportioned pro rata 按比例分摊 d A_S"Zc  
apportionment 分配；分摊 eO|^Lu]+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jhjW*F<u  
apportionment formula 分摊方程式 ]# tGT0   
apportionment of estate duty 遗产税的分摊 $Uv<LVd(  
appraisal 估价；评估 ]be0I)  
appreciable growth 可观增长 gJ)h9e*m^  
appreciable impact 显着影响 'sT}DX(7M  
appreciable increase 可观增长 MEdIw#P.}{  
appreciation 增值；升值 \NvC   
appreciation against other currencies 相对其他货币升值 |r)>bY7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #+2:d?t  
appreciation tax 增值税 [[Jv)?jm  
appropriation 拨款；拨用；拨付 +X2 i/}  
appropriation account 拨款帐目 k1QpX@  
Appropriation Bill 拨款法案 /xX
,
  
appropriation-in-aid system 补助拨款办法 a}[=_vb}K  
approved assets 核准资产 :IP;FrcMP  
approved basket stock 认可一篮子证券 $
S($97IU=  
approved budget 核准预算 ~pX(w!^  
approved charitable donation 认可慈善捐款 /iuUUCk  
approved charitable institution 认可慈善机构 .N-'; %8  
approved currency 核准货币；认可货币 nzQYn   
approved estimates 核准预算 u8{@PlS  
approved estimates of expenditure 核准开支预算 `Yo-5h  
approved overseas insurer 核准海外保险人 ?<>,XyY  
approved overseas trust company 核准海外信托公司 X:xC>4]gG'  
approved pooled investment fund 核准汇集投资基金 D7gX,e  
approved provident fund scheme 认可公积金计划 cEh0Vh-]  
approved provision 核准拨款 .,d$%lN  
approved redeemable share 核准可赎回股份 ^a:vJ)WB7  
approved regional stock 认可地区性证券 e4>L@7  
approved retirement scheme 认可退休金计划 IGF37';;  
approved subordinated loan 核准附属贷款 XNkQk0i;g&  
arbitrage 套戥；套汇；套利 (dO'_s&M]/  
arbitrageur 套戥者；套汇者 qH{8n`  
arbitrary amount 临时款项
-Y 6.?z  
arrangement 措施；安排；协定 8JjU 9#  
arrears 欠款 s)o,Fi  
arrears of pay 欠付薪酬 k#IS,NKE  
arrears of revenue 逾期未收税款；逾期未收的帐项 ZF/J/
;uI  
articles of association 组织章程；组织细则；组织章程细则 WIH4Aw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fY,@2VxyfA  
ascertainment of profit 确定利润 OI]K_ m3  
"Asia Clear" “亚洲结算系统” LS2ek*FJO  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @^XkU(m  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ZH`K%h0  
Asian Development Fund [ADF] 亚洲发展基金 *`S)@'@:(  
Asian dollar bond 亚洲美元债券 4}r\E,`*X  
Asian dollar market 亚洲美元市场 AK*mcTr  
Asian dollar rate 亚洲美元利率 j]ln :?\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "Dmw-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 vP87{J*DE1  
asked price 沽盘；喊价；索价；卖方报价 0^)8*O9$  
assessable income 应评税入息 E{+c*sz  
assessable loss 应评税亏损 98b9%Z'2f  
assessable profit 应评税利润 Z)6nu)  
assessable value 应评税值 ZB_16&2Ow  
assessed profit 估定利润 **w*hd]

 
assessed value 经评估价值 WO+?gu  
assessment 评税；评定；估价；评税单  n_xa)  
assessment number 评税编号；估价编号 <De3mZb  
assessment of additional tax 补加税评税 cciAMQhA  
assessment of performance 业绩评估；实绩评价 @3expC  
Assessor 评税主任 !mErt2UJl  
asset price bubbles 资产价格泡沫 YjIED,eRv  
asset-backed securities 具资产保证的证券 :yO,  
assets accretion 资产增值 ==e#CSJq  
assets and liabilities 资产与负债 sJHy=z0m  
assets betterment statement 资产递增表；资产改进表 wk@(CKQzI,  
assets lending 实物放款；有抵押贷款 H[_uVv;}6  
assets of the company passing on the death 死者去世时转移的公司资产 K#6`LL m  
assets pledged as security for liabilities 用作负债抵押的资产 x>8}|ou  
assets portfolio 资产投资组合 :)+@qxTy  
assets price 资产价格 )kY_"= d  
assets quality 资产质素 23u1nU[0  
assets realization 资产变现 B
hE~k?$9  
assets refinancing arrangement 资产再集资安排 \$~oH3m&  
assets securitization 资产证券化 0imqj7L  
assets situated outside Hong Kong 在香港以外地方的资产 b0z{"  
assets stripping 削减资产；拆卖资产 Ae{4AZ  
assets value 资产值 tE9_dR^K  
assignee 承让人 N`|Ab(.  
assignment 转让；转让书；转让契 13_+$DhU-L  
assignment of interest 权益转让 x4HMT/@AG2  
assignment of letters patent and trade mark 专利证书及商标转让 'j,Li(@}  
assignment of property 物业转让；物业转让书 OCOO02Wq1  
assignment right 转让权 mb*h73{{  
assignor 转让人 
+N(YR3  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 q:~`7I  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }96/: ;:k  
associate member 附属会员 2t`9_z
qLw  
associated body corporate 相联法人团体 M;vlQ"Yl'  
associated company 相联公司；联属公司 (HV~ '5D  
associated corporation 相联法团 He71h(BHm  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] s?Qb{  
公认会计师公会〔英国〕 c[d'1=Qiy  
Association of Futures Exchange Brokers 香港期货经纪协会 m^oi4mV  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 n.8A Ka6  
association of underwriters 承保人组织 
+O!M>  
assumption of control 接管 7p>-oR"  
assurance 担保；保险；转易；转易书 %6c*dy  
assurance of interest 权益的转易 W|-N>,G
 
at 19XX price 按一九ＸＸ年价格计算 )r6SGlE[Y  
at a discount 按赔价计算；按贴水价格计算；打折扣 {, *Y  
at a premium 按溢价计算；按升水价格计算 <{z3p:\  
at call 通知付款；按通知 Lugk`NUvF  
at constant market price 按固定市价计算 Eztz~oFo  
at constant price 按固定价格计算 E_gDwWot  
at cost 按成本计算 LN3dp?;_{  
at current market price 按当时市价计算；按现时市价计算 divZJc  
at current price 按当时价格计算；按现时价格计算
#u2&8-Gh  
at factor cost 按要素成本计算；按生产要素成本计算 A@  
at money-of-the-day price 按付款当日价格计算 WJh;p: q[  
at or better 按指定或较佳价位〔买卖指令〕 Ag-?6v  
at par 按面值计算；平价 cmGj0YUQ1  
at sight 见票即付 ga1gd~a  
at the close 按收市盘 M?4r5R  
at the opening 按开市盘 j+B5m:ExfI  
attestation 见证；见证条款 6quWO2x  
at-the-money option 平价期权 D@b<}J>0'  
attorney 受权人；受托代表人 T~~$=
vP9  
attornment 新拥有人承认书 xV 1Z&l  
attributable profit 可归属利润 )Fr;'JYC1S  
attributable share value 可归属股份价值 ^B6i6]Pd=9  
Auckland Stock Exchange 奥克兰证券交易所 \|>`z,;  
auction 拍卖 a^}P_hg}-  
auctioneer 拍卖商 J0*]6oD!  
audit 审计；核数 Nec(^|[  
Audit Commission 审计署 :_YG/0%I  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] a$! {Tob2  
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〕 >LaL!PnZ  
audit review 帐目审查 1q233QSW)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =&*QT&e  
audited account 审计帐目；经审计的帐目 qL;T&h  
audited annual account 经审计的周年帐目 `=l{kBZT|  
audited balance sheet 经审计的资产负债表 \A\yuJ=  
auditor 核数师；核数主任；审计师 6RT0\^X*:  
auditor's certificate 核数师证明书；审计师证明书 >\oJ&gdc  
auditor's report 核数师报告；审计师报告 I&NpN~AU  
Aussie bond 澳元债券 !%\To(r[  
austerity budget 紧缩预算 rs<&x(=Hv  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \gzwsT2&  
Australia All Ordinaries Index 澳洲所有普通股票指数
Rd1k
u=  
Australian Dollar [AUD] 澳元 hy&Hl  
Australian Options Market 澳大利亚期权市场 z9kX`M+  
Australian Securities Commission 澳洲证券事务监察委员会 <%#y^_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 (yTz^o$t|  
Australian Stock Exchange 澳大利亚证券交易所 c+i`Zd.m<  
Austrian Schilling [ATS] 奥地利先令 cxJK>%84  
authentication 认证；鉴证 I/b8  
authority to purchase 委托购买证；委购书 $\@ 
V4  
authorization 认可；核准；授权；授权书 ,t&-`U]AX  
authorization by direction 指示授权 ~md|k  
authorization by instruction 指令授权 ^F
Ma8;'o  
authorization by warrant 令状授权 .rB;zA;4S)  
authorization of unit trust 单位信托的认可 n ua8y(W  
authorized agent 指定代理人 I~]mX;  
authorized capital 法定资本 MbFe1U]B  
authorized clerk 出市员 UoS;!}l  
authorized dealer 认可交易商 i7FR78^  
authorized financial institution 认可财务机构 ._8cJf.ae  
authorized fund 认可基金 = SJF\Z  
authorized fund house 获授权的基金公司；认可基金公司 %iS]+Sa.K  
authorized institution 认可机构 (*WZsfk>/<  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 wukos5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?G>TaTiK#  
authorized insurer 获授权保险人；获认可承保人 GV@E<dg$R  
authorized investment 特准投资项目 H!>oLui  
authorized person 获授权人 xv%USm  
authorized representative 获授权代表 )W6-h  
authorized share capital 法定股本 :E&T}RN  
automated quotation system 自动报价系统 MH8%-UV  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Z#t)Z "
 
自动交易系统〔香港期货交易所有限公司〕 6F&]Mk]V8  
automatic adjustment mechanism 自动调整机制 K2MNaB  
automatic adjustment system 自动调整系统 _xL&sy09t  
Automatic Clearing House 自动票据交换所 z*~PYAt  
automatic exchange rates accumulation system 自动化汇率累集系统 m"7R 4O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Y6%OV?}v!  
automatic teller machine [ATM] 自动柜员机 @ h`Zn1;  
autopay 自动转帐 H_=[~mJ  
available assets 可用资产 NEou2y+}  
available fiscal reserve 现存财政储备 qVe6RpS  
available profit 可用利润 4NR5?s  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 5a|m}2IX  
average 平均；平均数；海损 8lGgp&ey  
average basic salary 平均基本薪金 (Dh;=xG  
average consumer expenditure 平均消费开支；一般消费开支 :h^UC~[h 3  
average cost 平均成本 ts\>_/  
average cost of land production 增辟土地平均成本 14YV#o:  
average daily turnover 平均每日成交额 -x\l<\*  
average daily wage rate 平均每日工资率 -&D6w9w  
average expenditure pattern 平均开支模式 f#Cdx"  
average growth rate 平均增长率 <\>ak7m  
average net fixed assets 固定资产平均净值 RYJc
>  
average of relatives 相对价格平均数 SVWSO  
average price 平均价格 L=
w
Fo^N  
average propensity to consume 平均消费倾向；一般消费倾向 G/3lX^Z>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 =}GyI_br;8  
average rate 平均率 H1qw1[%0y
 
average revenue 平均收入；平均收益 I5OH=,y`  
average stock 平均库存；平均存货 &`Z)5Ww  
average yearly rent 平均年租 e.ym7L]$O  
avoidance of double taxation 避免双重课税 Wy>\KrA1  
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 t\d;}@bl  
o? "@9O?  
给你加分了