一些有用的会计术语(也不知道发的地方对不对)A

A: ~]"}s(J;  
A share Ａ股；甲类股份 Nm,vE7M  
abatement of tax 减税；减扣免税额 uL-i>!"L!}  
ABN AMRO Bank N.V. 荷兰银行 =,T~F3pK  
above-the-line expenditure 线上项目支出；经常预算支出 #v&&GuF  
above-the-line receipt 线上项目收入；经常预算收入 #G*z{BRQ  
ABSA Asia Limited 南非联合亚洲有限公司 |;D[Al5AMc  
absolute change 绝对数值变更 55$by.rf?  
absolute expenditure 实际开支 ).ugMuk  
absolute guideline figure 绝对准则数字 PFPfLxna  
absolute interest 绝对权益 1Eg}qU,:  
absolute order of discharge 绝对破产解除令 ~Zj?%4
 
absolute profit margin 绝对利润幅度 h+Q==  
absolute value 实值；绝对值 k.lnG5e  
absolutely vested interest 绝对既得权益 mD)N
h  
absorbed cost 已吸收成本；已分摊成本 8<]>q  
absorption 吸收；分摊；合并 a?JU(  
absorption rate 吸收率；摊配率；分摊率 x(S064  
ACB Finance Limited 亚洲商业财务有限公司 tY[y?DJ  
acceptable form of reciprocity 合理的互惠条件 *\joaw  
acceptable rate 适当利率；适当汇率 l,v:[N  
acceptance agreement 承兑协议 Qy6Avw/$  
acceptance for honour 参加承兑 ,%KB\;1mn'  
acceptor 承兑人；接受人；受票人 q!AS}rV  
acceptor for honour 参加承兑人 |xf%1(Rl@  
accident insurance 意外保险 tS!~>X  
Accident Insurance Association of Hong Kong 香港意外保险公会 gcv,]v8  
accident insurance scheme 意外保险计划 N}dJ)<(2~  
accident year basis 意外年度基准 *:&fw'vd,  
accommodation 通融；贷款 @#T?SNIL5  
accommodation bill 通融票据；空头票据 'm2,7]  
accommodation party 汇票代发人 5T  
account balance 帐户余额；帐户结余 ?L'k2J  
account book 帐簿 S>"dUM  
account collected in advance 预收款项 ,#c-"xY  
account current book 往来帐簿 ^ 1J;SO|  
account of after-acquired property 事后取得的财产报告 n:#ji|wM  
account of defaulter 拖欠帐目 Xp{gh@#dr  
account payable 应付帐款 JGO>X|T  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $~:hv7%  
account receivable 应收帐款 4uu*&B  
account receivable report 应收帐款报表 wPc,FH+y  
account statement 结单；帐单；会计财务报表 Zy!\=-dSm  
account title 帐户名称；会计科目 ~Yr.0i.W  
accountant's report 会计师报告 (>8fcQUBb  
Accountant's Report Rules 会计师报告规则 N@A#e/8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 F8=6!Qj  
Accounting Arrangements 《会计安排》 @ym7hk.  
accounting basis 会计基础 Yb?#vp
I  
accounting by Official Receiver 破产管理署署长呈交的帐目 o&CvjE  
Accounting Circular 《会计通告》 Wc]Fg9E  
accounting class 会计类别 ~Snw':  
accounting date 记帐日期；会计结算日期 .4^Paxz  
accounting for money 款项核算 8wy"m=>=b}  
Accounting Officer 会计主任 ]7VK&YfN  
accounting period 会计报告期；会计期 /S;?M\  
accounting policy 会计政策；会计方针 =Wjm_Rvk9  
accounting practice 会计惯例 >yWJk9hf  
accounting principle 会计准则 9Q.j <  
accounting record 会计记录 zc2,Mn2  
accounting report 会计报告 yqBu7E$X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Iy,)>V%iZV  
Accounting Society of China 中国会计学会 D^TKv;%d  
accounting statement 会计报表 _n_i*p '2  
accounting system 会计制度；会计系统 F_21`Hj  
accounting transaction 会计事项；帐务交易 o3W5FHFAv  
accounting treatment 会计处理 u#P7~9ZG-  
accounting year 会计年度 'PO1{&M  
accretion 增值；添加 4o=G) KO{  
accrual 应计项目；应累算数目 X'u`\<&W  
accrual basis 应计制；权责发生制 |BW956fBU  
accrual basis accounting 应计制会计；权责发生制会计 }YSH8d  
accrue 应累算；应计 Qy$QOtrv  
accrued benefit 应累算利益 -[7.VP   
accrued charges 应计费用
p5[uVRZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 -!}1{  
accrued expenses 应累算费用 1u`Z?S(  
accrued interest payable 应付利息；应计未付利息 S\X_!|  
accrued interest receivable 应收利息；应计未收利息 $jzk4V  
accrued right 累算权益 u(~s$ENl  
accruing profit 应累算的利润 ,J~1~fg89  
accumulated fiscal reserve 累积财政储备 ]':C~-RV{  
accumulated profit 累积利润；滚存溢利 (%r:PcGMEV  
accumulated reserve 累积储备 u3<])}I'  
accumulation of surplus income 累积收益盈余 Z6*RIdD>  
acquired assets 既得资产 utTek5/  
acquisition 收购；购置；取得 Q3KBG8  
acquisition cost 购置成本 stDn{x.
 
acquisition expenses 购置费用 ::5-UxGL<2  
acquisition of 100% interest 收购全部股权 P#0_  
acquisition of control 取得控制权 FE5R ^W#u-  
acquisition of fixed assets 购置固定资产 y%GV9  
acquisition of shell “买壳” MUo?ajbqOd  
acquisition price 收购价 D{4 Y:O&J  
act of God 天灾 e-s@@k  
acting partner 执事合伙人 Vnl~AQfk|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #2MwmIeA  
active partner 积极参与的合伙人 h\dIp`H  
active trading 交投活跃 h!Q>h7  
actual circulation 实际流通 _AO0:&  
actual cost 实际成本 lu{}j4  
actual expenditure 实际开支；实际支出 :#LB}=HQ  
actual income 实际入息；实际收入；实际收益 dHu]wog  
actual market 现货市场 !uZ+r%  
actual price 现货价；实际价格 ]MHQ"E?
  
actual profit 实际利润 &B.r&K&  
actual quotation 实盘；实际价位；实际报价 dn5v|[dJ  
actual year basis 按实际年度计算 q{@Wn]!k  
actuals 实货 q3[LnmH  
actuarial investigation 精算调查 UkYQ<MNO  
actuarial principle 精算原则 i3~!ofTb  
actuarial report 精算师报告 F+6ZD5/  
Actuarial Society of Hong Kong 香港精算学会 p!691LI  
actuarial valuation 精算师估值 u)V*o  
actuary 精算师 PQ[TTLG\&  
ad referendum agreement 暂定协议；有待覆核的协定 *[U:'o`67  
ad valorem duty 从价税；按值征税 q+DH2&E'  
ad valorem duty system 从价税制 4H,DG`[Mo  
ad valorem fee 从价费 z_H2L"Z  
ad valorem tariff 从价关税 PU>;4l  
additional allowance 额外免税额 FFkG,XH  
additional amount for unexpired risk 未过期风险的额外款额 ;klDt|%3j  
additional assessable profit 补加应评税利润 Kzm_AHA)  
additional assessment 补加评税 3}+/\:q*  
additional commitment 额外承担 X}!_p& WI  
additional commitment vote 额外承担拨款 U!'l
c}5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Dxe|4"%^  
additional dependent parent allowance 供养父母额外免税额 /}VQzF  
additional provision 额外拨款 L=p.@VSZ  
additional stamp duty 附加印花税 +-Dd*yD6<  
additional tax 补加税罚款；补加税款 c`>\R<Z ]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xvkof 'Q)  
adjudged bankrupt 被裁定破产 dOhV`8l  
adjudicated bankrupt 裁定破产人 -`RJk(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Y!`?q8z$G  
adjudication of bankruptcy 裁定破产；宣告破产 s%:fB(  
adjudication of insolvency 裁定无力偿还债务 y>OZ<!`  
adjusted actual 经调整的实数；调整后的实数 MPB6  
adjusted current assets 经调整的流动资产；调整后的流动资产 %,^7J;  
adjusted figure 经调整的数字；调整后的数额 <|8l;  
adjusted liabilities 经调整的负债；调整后的负债 }J*&()`  
adjusted loss 经调整的亏损；调整后的亏损 Cb13Qz  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 pFK |4
u  
adjusted profit 经调整的利润；调整后的利润 `%=Jsi0.Nq  
adjusted surplus 经调整的盈余额；调整后的盈余额 bXW)n<y  
adjusted value 经调整的价值；调整后的价值 J.&q[  
adjustment 调整；修订；理算〔保险〕 sH]AB=_  
adjustment centre 调剂中心 *HC8kD a%$  
adjustment lag 调整过程的时间差距；调整时差 e%P;Jj476  
adjustment mechanism 调整机制 {, |"Rpd  
adjustment of loss 亏损调整 K c<z;
 
adjustment process 调整过程；调整程序 zm:=d>D..  
adjustment range 调整幅度 UVLcR  
administered exchange rate 受管制汇率 5B
2,=?+o  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 R',
w~1RV'  
administration expenses 行政费用 zbR.Lb  
administration fee 手续费；行政费 d3$<|mG$  
administration in bankruptcy 破产管理 Lr^xp,_n  
administration order 遗产管理令 W>~%6K>p  
administrator 管理人；遗产管理人 H>]z=w~  
administrator of the estate 遗产管理人 Pjy?&;GvT  
admission of debt 债项承认书 A)#sh) }Q  
admission of proof 接纳债权证明 !$?@;}=  
advance 放贷款项；垫付款项；预支款项；预付款项 KFhn}C3 i  
advance account 暂支帐目；预付款帐户 (w-u"1&  
advance compensation 预付补偿金 @r43F$bcqo  
advance from shareholder 股东垫款 ~Qsj)9
 
advance pending reimbursement 预支以待日后付还 $O>@(K  
advanced economy 先进经济体系 3oKGeB;Ja  
advancement 预付；预付财产 [0LqZ<\5  
advances warrant 垫款令 %(Ys-GeGr  
advancing 贷出 nsp K.*?  
adverse balance 逆差 8.^U6xA  
adverse exchange 逆汇 ;?!
rpj  
advertisement addressed to shareholders 在报章刊登的致股东通告 E oR(/*'  
advice for collection 托收通知书 C{Ug ?hVP  
advice of drawing 提款通知书；汇票通知书 U{_s1  
advice of payment 付款通知 7`/qL "  
Advisory Committee [Securities and Futures Commission] rrWk&;?  
谘询委员会〔证券及期货事务监察委员会〕 ]aRD6F:L  
Advisory Committee on Diversification 经济多元化谘询委员会 qWpCe*C  
affidavit 誓章；遗产申报誓章 &V3oW1*W  
affidavit of no receipt 述明无收款的誓章 ) T1oDk  
affiliate 联号；联营公司；附属公司 *N r|G61  
affiliated company 附属公司；联号；联营公司 >FHsZKJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -IS9uaT5  
affordability 负担能力 ."X~?Nk  
African Development Bank [AfDB] 非洲开发银行 Yel(}Ny  
after-acquired property 事后取得的财产 2P ?Iu&  
after-hours dealing 市后交易 h%s  
after-tax profit 税后盈利；税后利润；税后溢利 h6e$$-_  
agency agreement 代理协议 rsv!mY,Em  
agency expenses 代理机构的开支 713M4CtJ  
agency fee 代理费 qlJOb}$ I  
Agency Law 《代理法》 lnWiE}F  
agent 代理人；承销人 [8P2V  
agent of company 公司代理人 +E~`H^  
agent's fee 代理人费；经纪费 Z ~9N  
aggregate 总计；总数；总体数字 aTm.10{^  
aggregate amount 总款额；总额 weV#%6=5\  
aggregate assets and liabilities 总体资产与负债 pCUOeQL(  
aggregate at constant price 按固定价格计算的总体数字 2S6EDXc  
aggregate demand 总需求 =.oWguzu  
aggregate gross position 总持仓量 fti|3c  
aggregate limit 总限额 1^#Q/J,  
aggregate of salaries tax 合计薪俸税 t"p#iia  
aggregate performance 总体表现；总体业绩 *`-29eR"8  
aggregate supply 总体供应 zjS:;!8em  
aggregate surplus 总盈余 cmU+VZ#pk  
aggregate total 整体总额 cOZ^huK  
aggregate value 总值；合计价值 }hitU(5t0  
aggregated basis 合计基准 kA;Tr4EA6  
aggregated net chargeable income 合计应课税入息实额 b6Hk20+B;  
aggregation 合并计算；合计；总和 <M?#3&5A  
aggregation of incomes of husband and wife 夫妇入息合并计算 mtQ{6u  
aggregation of property 财产的总和 GKhwn&qCKb  
agio 差价；贴水 \,gZNe&Vv  
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》 -!>ZATL<B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .b`P!  
《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》 +fQL~0tA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment u^$Md WP  
《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》 i{ @'\}{L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +i#sS19h  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /7@2Qc2  
agreement for a settlement 授产协议 8ysK VF  
agreement for assignment 转让协议 eJGos!>*  
agreement for sale 售卖协议；买卖协议 nj0AO0  
agreement for sale and purchase 买卖协议 k3[h'.ps  
agreement for the payment of interest 支付利息协议 6xIYg^  
agreement for the repayment of money 还款协议 _`{{39 F  
agreement of reinsurance 再保险协议 5b`xN!c  
Agricultural Bank of China 中国农业银行 !TL}~D:J  
air passenger departure tax 飞机乘客离境税 +4g%?5'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @nX2*j*u  
airport tax 机场税 >MWpYp  
alcohol duty 酒精税 ynbpewaa  
alienation 让与；让渡；转让 P&3/nL$9N  
alimony 生活费；赡养费 _L'cyH.cn  
All Ordinaries Index [AOI] 所有普通股指数 s|j<b#<xQ  
all risks 全险；综合险 &9_\E{o%]  
All Sales Record for Stock Market 《股票市场成交报告》 <o7#?AcPu  
Allied Capital Resources Limited 新联财务有限公司 yXV|
4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 (g/
X(3  
allocation letter 拨款信件 AJ
` v  
allocation of fund 分配款项；预留款项 AV 5\W}  
allocation of profit 利润分配；溢利分配 O;e8ft '|  
allocation warrant 拨款令 AOx3QgC^NO  
allotment 分配；配股 FT/5 _1i  
allotment notice 股份配售通知；配股通知 o-=d|dWG  
allotment of shares 股份分配 _#D\*0J  
allowable 可获宽免；免税的 d<Q+D1  
allowable business loss 可扣除的营业亏损 iynS4
]`U  
allowable expenses 可扣税的支出 tP Efz+1N  
allowance 免税额；津贴；备抵；准备金 hJo^Wo  
allowance for debts 债项的免税额 VUC <0WV  
allowance for depreciation by wear and tear 耗损折旧免税额 L^Q+Q)zTh  
allowance for funeral expenses 殡殓费的免税额 ,Q=)$ `%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #f3;}1(  
allowance for repairs and outgoings 修葺及支出方面的免税额 K

Ch  
allowance to debtor 给债务人的津贴 Mev-M2A  
alteration of capital 资本更改 Rs F3#H  
alternate trustee 候补受托人 G(OT"+O,  
amalgamation 合并 nN`Z0?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QYTTP6 Gz+  
ambit of charges 征税范围；收费范围 yEUNkZ5^  
amended valuation 经修订的估值 PWk?8dL-  
American Commodities Exchange 美国商品交易所 y{`(|,[  
American Express Bank Limited 美国运通银行 @>Ghfh>~D  
American Stock Exchange 美国证券交易所 &:
;;u\  
amortization 摊销 5\w=(c9A  
amount due from banks 存放银行同业的款项 .p(6' TYnI  
amount due from banks abroad 存放海外银行同业的款项 mo#0q&ZQ  
amount due from holding companies 控股公司欠款 HA9Nr.NqC@  
amount due from local banks 存放本港银行同业的款项 =tc`:!$  
amount due to banks 银行同业的存款 _:gGD8  
amount due to banks abroad 海外银行同业的存款 Cj !i)-  
amount due to holding companies 控股公司存款 <duBwkiG  
amount due to local banks 本港银行同业的存款 /iTUex7T  
amount due to outport banks 外埠银行同业的存款 s"=F^#  
amount for note issue 发行纸币的款额 B221}t  
amount of bond 担保契据的款额 |)?aH2IL  
amount of consideration 代价款额 hX8gV~E=y  
amount of contribution 供款数额 1t[;`iZ  
amount of indebtedness 负债款额 f
ATA%eA8;  
amount of principal of the loan 贷款本金额 C^,4`OI  
amount of rates chargeable 应征差饷数额 &V#zkW  
amount of share capital 股本额 6A$_&?  
amount of sums assured 承保款额 gR;8ht(pd(  
amount of variation 变动幅度 uspkn1-  
amount of vote 拨款数额 +% XhQ  
amount payable 应付款额 Sj0 ucnuHi  
amount receivable 应收款额 XewXTd#x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s(
"Cn/ZkS  
analysis 分析 ;5D@kS^  
ancillary risk 附属风险 2E3?0DL",  
annual account 周年帐目；周年帐目报表；年度决算；年结 U1>  
annual accounting date 年结日期 b=K6IX;  
annual allowance 每年免税额；年积金；年度津贴；年津 9iGE`1N%E  
annual balance 年度余额 S!jF:Uc
 
annual disposable income 每年可动用收入 5 dfe@$  
annual estimates 周年预算 N[,VSO&  
annual fee 年费 {1Ju}=
69  
annual general meeting 周年大会 1 ;\]D9i  
annual growth rate 年增率；每年增长率 ']ITuP8  
annual long-term supplement 长期个案每年补助金 Q7uAf3  
annual pensionable emolument 可供计算退休金的年薪 *>aZc::  
annual report 年报 +~w?Xw,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <V$Y6(uMs  
annual return 周年报表；周年申报表；每年报税表格 :dY.D|j*  
Annual Return Rules 《周年报表规则》 `;5VH]V  
annual review of consumer prices 每年消费物价回顾 "%oH@ =  
annual roll-forward basis 逐年延展方式 8! H8[J  
annual salary 年薪 FJa[ToZ4+  
annual statement 年度报表；年度决算表 U]
V3DDN  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @V* ju  
annuitant 年金受益人 ~aJW"\{  
annuity 年金 YY#s=  
annuity contract 年金合约 -E8ntY-  
annuity on human life 人寿年金 0i8[=  
antecedent debt 先前的债项 Uz6{>OCvk|  
ante-dated cheque 倒填日期支票 c~gNH%1XN  
anticipated expenditure 预期开支 Qp kKVLi  
anticipated net profit 预期纯利 R`@8.]cpPy  
anticipated revenue 预期收入 JrCf,?L^  
anti-inflation measure 反通货膨胀措施 yu`KzIU  
anti-inflationary stance 反通货膨胀立场 mL:m;>JJ n  
apparent deficit 表面赤字 DKy>]Hca  
apparent financial solvency 表面偿债能力 ~\IF9!  
apparent partner 表面合伙人 QKp+;$SE'  
application for personal assessment 个人入息课税申请书 +cz"`T`X 2  
application of fund 资金应用 .
cg=
  
application to release as liquidator and to destruct the books of accounts and documents MxO W)$f  
申请免除清盘人职务及毁灭帐簿与文件 3>-[B`dD(  
appointed actuary 委任精算师
@Jb@L  
appointed auditor 委任核数师；委任审计师 gYTyH.  
appointed trustee 委任的受托人 2{A;du%&  
appointer 委任人 ,|T*|2Gm  
apportioned pro rata 按比例分摊 M82.khm~jM  
apportionment 分配；分摊 8hTR*e!+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <|{L
[  
apportionment formula 分摊方程式 pN\)(:"8v  
apportionment of estate duty 遗产税的分摊 >_;kTy,  
appraisal 估价；评估 6gj]y^}  
appreciable growth 可观增长 K#qoR/:  
appreciable impact 显着影响 &`9j)3^J.  
appreciable increase 可观增长 e>L5.~i  
appreciation 增值；升值 z.
eJEK  
appreciation against other currencies 相对其他货币升值 ]b4pI*:$I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ik`O.Q.}  
appreciation tax 增值税 <8u>_
o6  
appropriation 拨款；拨用；拨付 x96qd%l/  
appropriation account 拨款帐目 f
{)+-8  
Appropriation Bill 拨款法案 +7| [b  
appropriation-in-aid system 补助拨款办法 ]
Nnxnp  
approved assets 核准资产 .)LZ`Ge3F  
approved basket stock 认可一篮子证券 9{_8cpm4  
approved budget 核准预算 b;S6'7Jf9  
approved charitable donation 认可慈善捐款 }1QI"M*  
approved charitable institution 认可慈善机构 fNmE,~
 
approved currency 核准货币；认可货币 @SU8\:(U  
approved estimates 核准预算 H_VEPp,T  
approved estimates of expenditure 核准开支预算 rHvF%o  
approved overseas insurer 核准海外保险人 x&at^Fp  
approved overseas trust company 核准海外信托公司 CQ@LmTW[  
approved pooled investment fund 核准汇集投资基金 r?fH &u  
approved provident fund scheme 认可公积金计划 AXz-4,=xX  
approved provision 核准拨款 u@<Pu@?xm  
approved redeemable share 核准可赎回股份 K@B" ]6  
approved regional stock 认可地区性证券 sW }<zGYd  
approved retirement scheme 认可退休金计划 5\okU"{d7  
approved subordinated loan 核准附属贷款 6ayy[5tW  
arbitrage 套戥；套汇；套利 hS4.3]ei  
arbitrageur 套戥者；套汇者 dZPW2yf  
arbitrary amount 临时款项 x>}B#  
arrangement 措施；安排；协定 EJ1Bq>u7  
arrears 欠款 ARPKzF`Wq  
arrears of pay 欠付薪酬 10mK}HT>4B  
arrears of revenue 逾期未收税款；逾期未收的帐项 }7K@e;YUg  
articles of association 组织章程；组织细则；组织章程细则 \ jECSV|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ToV6l
S"  
ascertainment of profit 确定利润 BbFa=H.  
"Asia Clear" “亚洲结算系统” Hal7 MP  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >9ob*6q,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 yH*hL0mO  
Asian Development Fund [ADF] 亚洲发展基金 ODm&&W#*  
Asian dollar bond 亚洲美元债券 %B@!  
Asian dollar market 亚洲美元市场 
>^dyQyK  
Asian dollar rate 亚洲美元利率 Z+ixRch@-s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 v2d<o[[C  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ?-pi,O~(p  
asked price 沽盘；喊价；索价；卖方报价 BWWq4mdb{  
assessable income 应评税入息 hw;0t,1  
assessable loss 应评税亏损 'iJDWxCD  
assessable profit 应评税利润 =/[ltUKs:a  
assessable value 应评税值 JjQ8|En  
assessed profit 估定利润 yH^f\u0  
assessed value 经评估价值 n
|WfaJQZ  
assessment 评税；评定；估价；评税单 F9-[%l  
assessment number 评税编号；估价编号 uS~#4;R   
assessment of additional tax 补加税评税 4CLsY n?  
assessment of performance 业绩评估；实绩评价 C\7u<2c  
Assessor 评税主任 ~8TF*3[}[  
asset price bubbles 资产价格泡沫 R~)ybf{  
asset-backed securities 具资产保证的证券 u#1%P5r&X  
assets accretion 资产增值 ]Kv q
|}=  
assets and liabilities 资产与负债 k}GjD2m  
assets betterment statement 资产递增表；资产改进表 _g[-=y{Bb  
assets lending 实物放款；有抵押贷款 </= CZy5w  
assets of the company passing on the death 死者去世时转移的公司资产 tR1FO%nC  
assets pledged as security for liabilities 用作负债抵押的资产 wxE?3%.j\  
assets portfolio 资产投资组合 {(4# )K2g%  
assets price 资产价格 N>0LQ MI  
assets quality 资产质素 9RH"d[%yc}  
assets realization 资产变现 %<ic%gt`#  
assets refinancing arrangement 资产再集资安排 v9=}S\=Cd  
assets securitization 资产证券化 s.VA!@F5  
assets situated outside Hong Kong 在香港以外地方的资产 K1OkZ6kl  
assets stripping 削减资产；拆卖资产 r$ =qQ7^#  
assets value 资产值 zN%97q_  
assignee 承让人 yG\UW&P  
assignment 转让；转让书；转让契 1]T|6N?  
assignment of interest 权益转让 {6h|6.S2  
assignment of letters patent and trade mark 专利证书及商标转让 e'34Pw!m  
assignment of property 物业转让；物业转让书 Pe}PH I  
assignment right 转让权 u^=`%)  
assignor 转让人 T?n-x?e  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 WWNu:,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~h! 13!  
associate member 附属会员 ?R|th Z  
associated body corporate 相联法人团体 W m . }Zh  
associated company 相联公司；联属公司 #jBN?Z#  
associated corporation 相联法团 =s;M]:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4J5pXlzV  
公认会计师公会〔英国〕 FbAW_Am(  
Association of Futures Exchange Brokers 香港期货经纪协会 <C'Z H'p  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 g
\Ak;03n  
association of underwriters 承保人组织 9C/MRmv`  
assumption of control 接管 F)SPaC4  
assurance 担保；保险；转易；转易书 ]3ifdGk  
assurance of interest 权益的转易 aE)by-'  
at 19XX price 按一九ＸＸ年价格计算 T/l1qcf`wT  
at a discount 按赔价计算；按贴水价格计算；打折扣 Lg4YED9#  
at a premium 按溢价计算；按升水价格计算 v*z(@<Y  
at call 通知付款；按通知 {:bN/zV#  
at constant market price 按固定市价计算 0}]SUe^  
at constant price 按固定价格计算 uFG<UF  
at cost 按成本计算 gzf-)J  
at current market price 按当时市价计算；按现时市价计算 e"k/d<  
at current price 按当时价格计算；按现时价格计算 OX\$nQ\o  
at factor cost 按要素成本计算；按生产要素成本计算 W\8Ln>  
at money-of-the-day price 按付款当日价格计算 Z(e^iH  
at or better 按指定或较佳价位〔买卖指令〕 ?qmp_2:WU  
at par 按面值计算；平价 jnJZ#=)  
at sight 见票即付 :U'Cor H  
at the close 按收市盘 e)@3m.  
at the opening 按开市盘 j+kC-U;  
attestation 见证；见证条款 8md*wEjk  
at-the-money option 平价期权 &^!h}D%T/  
attorney 受权人；受托代表人 8AL\ST51x"  
attornment 新拥有人承认书 w<NyV8-hL  
attributable profit 可归属利润 <??um
kV  
attributable share value 可归属股份价值 6o=G8y  
Auckland Stock Exchange 奥克兰证券交易所 gl8Ib<{  
auction 拍卖 Zgamd1DJ[l  
auctioneer 拍卖商 T2=HG Z  
audit 审计；核数 P`(Mk6gE  
Audit Commission 审计署 lr~0p
L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !l 6dg&
 
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〕 X(*!2uS  
audit review 帐目审查 ?mv:neh  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 IRW^ok.'b!  
audited account 审计帐目；经审计的帐目 V5p0h~PK  
audited annual account 经审计的周年帐目 </[: 9Cl  
audited balance sheet 经审计的资产负债表 8 lT{1ro  
auditor 核数师；核数主任；审计师 },@``&
e  
auditor's certificate 核数师证明书；审计师证明书 5MF#&v  
auditor's report 核数师报告；审计师报告 C&<~f#lB  
Aussie bond 澳元债券 QJGKQ2^ n  
austerity budget 紧缩预算 |(%zb\#9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5l{Ts04k%  
Australia All Ordinaries Index 澳洲所有普通股票指数 Kct@87z  
Australian Dollar [AUD] 澳元 UzG[:ic%  
Australian Options Market 澳大利亚期权市场 mJ5H=&Z  
Australian Securities Commission 澳洲证券事务监察委员会 S,jZ3^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4_^[=p/R  
Australian Stock Exchange 澳大利亚证券交易所 nh.32q]  
Austrian Schilling [ATS] 奥地利先令 /M=3X||  
authentication 认证；鉴证 ru9zTZZD  
authority to purchase 委托购买证；委购书 vScjq5"p  
authorization 认可；核准；授权；授权书 r!GW=u'  
authorization by direction 指示授权 8b(!k FxD  
authorization by instruction 指令授权 7DD&~ZcD  
authorization by warrant 令状授权 #7G*GbKY  
authorization of unit trust 单位信托的认可 ,$lemH1d  
authorized agent 指定代理人 %*}Y6tl'|  
authorized capital 法定资本 "ju'UOcS/  
authorized clerk 出市员 BuOgOYh9  
authorized dealer 认可交易商 Fhf<T`  
authorized financial institution 认可财务机构 Cu;5RSr2Z  
authorized fund 认可基金 v,@F|c?_S  
authorized fund house 获授权的基金公司；认可基金公司 3Q^fVn$tk  
authorized institution 认可机构 E_T2z4lw  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
==N{1gO]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 HD>q(cK_|8  
authorized insurer 获授权保险人；获认可承保人 bulS&dAX  
authorized investment 特准投资项目 YJeyIYCs<  
authorized person 获授权人  #
xh_  
authorized representative 获授权代表 q5DEw&UZJ  
authorized share capital 法定股本 H`9Uf)  
automated quotation system 自动报价系统 ~f\G68c  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] hX:"QXx  
自动交易系统〔香港期货交易所有限公司〕 4?\:{1X=  
automatic adjustment mechanism 自动调整机制 SmwQET<H  
automatic adjustment system 自动调整系统 h^UKT`9vt  
Automatic Clearing House 自动票据交换所 #W>QY Tp  
automatic exchange rates accumulation system 自动化汇率累集系统 <AH1i@4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +Vb8f["+-  
automatic teller machine [ATM] 自动柜员机 V!_71x\-Q  
autopay 自动转帐 KqY["5p  
available assets 可用资产 uVE.,)xz  
available fiscal reserve 现存财政储备 q*7<)VwI  
available profit 可用利润 PNs~[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 w"Y` ]2  
average 平均；平均数；海损 RE2&mYt  
average basic salary 平均基本薪金 6w8">~)Z  
average consumer expenditure 平均消费开支；一般消费开支 Yr.sm!xA  
average cost 平均成本 ^TY;Zp  
average cost of land production 增辟土地平均成本 >Gml4vGK  
average daily turnover 平均每日成交额 %QmxA 7fW  
average daily wage rate 平均每日工资率 Zdc63fllM  
average expenditure pattern 平均开支模式 Mj#-j/{x{5  
average growth rate 平均增长率 Q4*?1`IsR  
average net fixed assets 固定资产平均净值 ElhRF{R  
average of relatives 相对价格平均数 !>
,m&O-x  
average price 平均价格 "hxN!,DEZ  
average propensity to consume 平均消费倾向；一般消费倾向 HBS\<}  
average propensity to save 平均储蓄倾向；一般储蓄倾向 4`m~FNVS  
average rate 平均率 G2bDf-1ew  
average revenue 平均收入；平均收益 N["W Ir  
average stock 平均库存；平均存货 nAIo{ F  
average yearly rent 平均年租 s#~GH6/  
avoidance of double taxation 避免双重课税 8BOZh6BV  
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 jp8@vdRg  
m7a#qs;,  
给你加分了