一些有用的会计术语(也不知道发的地方对不对)A

A: DcMJ^=r8O:  
A share Ａ股；甲类股份 RO0>I8c1c  
abatement of tax 减税；减扣免税额 3Y)PU=  
ABN AMRO Bank N.V. 荷兰银行 S0g'r !;6  
above-the-line expenditure 线上项目支出；经常预算支出 @ DZD  
above-the-line receipt 线上项目收入；经常预算收入 O9'x-A%  
ABSA Asia Limited 南非联合亚洲有限公司 ; UiwH  
absolute change 绝对数值变更 ri C[lB  
absolute expenditure 实际开支 N4;7gSc"  
absolute guideline figure 绝对准则数字 !/ y!QXj  
absolute interest 绝对权益 Sp}D;7  
absolute order of discharge 绝对破产解除令 vQF vtwd  
absolute profit margin 绝对利润幅度 M L7\BT  
absolute value 实值；绝对值 8,O33qwH  
absolutely vested interest 绝对既得权益 %xlqF<  
absorbed cost 已吸收成本；已分摊成本 v{i7h|e  
absorption 吸收；分摊；合并 =.|J!
x  
absorption rate 吸收率；摊配率；分摊率 OI} &m^IOo  
ACB Finance Limited 亚洲商业财务有限公司 d0hhMx6$  
acceptable form of reciprocity 合理的互惠条件 Y $g$x<7  
acceptable rate 适当利率；适当汇率 <]C$xp<2  
acceptance agreement 承兑协议 Nf3.\eR  
acceptance for honour 参加承兑 Bb&^{7  
acceptor 承兑人；接受人；受票人 #QvMVy  
acceptor for honour 参加承兑人 ,U*)2`[  
accident insurance 意外保险 4>^K:/y  
Accident Insurance Association of Hong Kong 香港意外保险公会 r4x3$M c  
accident insurance scheme 意外保险计划 \^1+U JU  
accident year basis 意外年度基准 L.xZ_ 6  
accommodation 通融；贷款 PqNFyQkl  
accommodation bill 通融票据；空头票据 <)g8yA
  
accommodation party 汇票代发人 <J(sR  
account balance 帐户余额；帐户结余 h0?2j)X_  
account book 帐簿 x#~ x;)  
account collected in advance 预收款项 &X9Z W$C  
account current book 往来帐簿 e98lhu"|H  
account of after-acquired property 事后取得的财产报告 %or,{mmiM:  
account of defaulter 拖欠帐目 ,1q_pep~?%  
account payable 应付帐款 _qvK*nE  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 t3Z_Dp~\  
account receivable 应收帐款 uUE9g  
account receivable report 应收帐款报表 UV}73Sp  
account statement 结单；帐单；会计财务报表 S1n3(U:m  
account title 帐户名称；会计科目 j4FeSGa  
accountant's report 会计师报告 Lf:uNl*D  
Accountant's Report Rules 会计师报告规则 oHM ]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *O:r7_ Y0  
Accounting Arrangements 《会计安排》 :ztr)  
accounting basis 会计基础 h@7FY  
accounting by Official Receiver 破产管理署署长呈交的帐目 kE.x+2  
Accounting Circular 《会计通告》 I O%6 O  
accounting class 会计类别 dAP|:&y@  
accounting date 记帐日期；会计结算日期 #8{F9w<Rf  
accounting for money 款项核算 !>x|7   
Accounting Officer 会计主任 lX:|iB  
accounting period 会计报告期；会计期 -Z4{;I[Q@  
accounting policy 会计政策；会计方针 +u@aJ_^
 
accounting practice 会计惯例 X.O
Na_  
accounting principle 会计准则 .*=]gZ$IE  
accounting record 会计记录 NT%W;)6m9  
accounting report 会计报告 :J}t&t  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 M-NV_W&M  
Accounting Society of China 中国会计学会 <1w/hy&mWN  
accounting statement 会计报表 C0.'_  
accounting system 会计制度；会计系统 eZ a:o1y  
accounting transaction 会计事项；帐务交易 -3Avs9`5  
accounting treatment 会计处理 [LT^sb  
accounting year 会计年度 IM=bK U  
accretion 增值；添加 4@ILw  
accrual 应计项目；应累算数目 |{g+Y  
accrual basis 应计制；权责发生制 STfyCtS  
accrual basis accounting 应计制会计；权责发生制会计 [~W`E1,  
accrue 应累算；应计 |VOg\[f  
accrued benefit 应累算利益 D+V7hpH-  
accrued charges 应计费用 Mv|ykJoz"  
accrued cumulative preference share dividend 应累算的累积优先股股息 })vOaYT|-  
accrued expenses 应累算费用 !.7udYmB  
accrued interest payable 应付利息；应计未付利息 @/J[t  
accrued interest receivable 应收利息；应计未收利息 `&M{cfp_  
accrued right 累算权益 2Zuq?1=  
accruing profit 应累算的利润 O<9~Kgd8h  
accumulated fiscal reserve 累积财政储备 r%wA&FQ8U  
accumulated profit 累积利润；滚存溢利 ^IZ)#1U  
accumulated reserve 累积储备 6 y"-I!&  
accumulation of surplus income 累积收益盈余 LL!.c  
acquired assets 既得资产 B bhfG64  
acquisition 收购；购置；取得 k.h`Cji@  
acquisition cost 购置成本 W-RqN!snJ8  
acquisition expenses 购置费用 8pLBt:  
acquisition of 100% interest 收购全部股权 @J[6,$UVu  
acquisition of control 取得控制权 I3u{zHVwI  
acquisition of fixed assets 购置固定资产 M|T4~Q U&  
acquisition of shell “买壳” :&}odx!-!C  
acquisition price 收购价 #LcrI  
act of God 天灾 DG(7|`(aY  
acting partner 执事合伙人 0uVv<Q~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 W#_/ak$uF*  
active partner 积极参与的合伙人 nGZX7Fx5  
active trading 交投活跃 7RU}FE  
actual circulation 实际流通 ~:;3uLs,8  
actual cost 实际成本 9L%I<5i  
actual expenditure 实际开支；实际支出 MFJE6ei  
actual income 实际入息；实际收入；实际收益 N)R[6u}  
actual market 现货市场 I9$c F)zk  
actual price 现货价；实际价格 XXmE+aI  
actual profit 实际利润 m!XI{F@x  
actual quotation 实盘；实际价位；实际报价 )j6eE+gF  
actual year basis 按实际年度计算 Q^}%c U0  
actuals 实货 ?<X(]I.j  
actuarial investigation 精算调查 TL= Y
QA  
actuarial principle 精算原则 NW$H"}+o  
actuarial report 精算师报告 CozKyt/r7  
Actuarial Society of Hong Kong 香港精算学会 W!$zXwY}(  
actuarial valuation 精算师估值 UbJ*'eoX  
actuary 精算师 vY6W|<s  
ad referendum agreement 暂定协议；有待覆核的协定 wbbqt0un  
ad valorem duty 从价税；按值征税 x9>\(-u
U  
ad valorem duty system 从价税制 Q+|{Bs)6i1  
ad valorem fee 从价费 k>4qkigjc  
ad valorem tariff 从价关税 OQ/<-+<
w  
additional allowance 额外免税额 XCB?ll*^  
additional amount for unexpired risk 未过期风险的额外款额 {mYP<NBT  
additional assessable profit 补加应评税利润 [c K^+s)N  
additional assessment 补加评税 !}TMiCK  
additional commitment 额外承担 =1/NFlt8  
additional commitment vote 额外承担拨款 g]mtFrP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6,Hqb<(  
additional dependent parent allowance 供养父母额外免税额 1.@vS&Y7OE  
additional provision 额外拨款 \v@({nB8  
additional stamp duty 附加印花税 n_[i0x7#  
additional tax 补加税罚款；补加税款 .W\ve>;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,cTgR78'  
adjudged bankrupt 被裁定破产 1N`vCt]w  
adjudicated bankrupt 裁定破产人 @`u?bnx]e  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *a}(6Cx  
adjudication of bankruptcy 裁定破产；宣告破产 \jW)Xy  
adjudication of insolvency 裁定无力偿还债务 `T*U]/zQ  
adjusted actual 经调整的实数；调整后的实数 9G?ldp8  
adjusted current assets 经调整的流动资产；调整后的流动资产 V+MK'<#B  
adjusted figure 经调整的数字；调整后的数额 t *6loS0+  
adjusted liabilities 经调整的负债；调整后的负债 ul7o%Hs  
adjusted loss 经调整的亏损；调整后的亏损 =?}twC$  
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
ux2013C_  
adjusted profit 经调整的利润；调整后的利润 Zp`T  
adjusted surplus 经调整的盈余额；调整后的盈余额 dLh6:Gh8_I  
adjusted value 经调整的价值；调整后的价值 |fsm8t<~8  
adjustment 调整；修订；理算〔保险〕 Z%o7f6P0IX  
adjustment centre 调剂中心 PY\PUMF>  
adjustment lag 调整过程的时间差距；调整时差 BWPP5X9  
adjustment mechanism 调整机制 Gu(lI ~  
adjustment of loss 亏损调整 O0l^*nZ46t  
adjustment process 调整过程；调整程序 e&Y0}oY  
adjustment range 调整幅度 F:F
Meg  
administered exchange rate 受管制汇率 b=##A  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8@K^|xeQ  
administration expenses 行政费用 O>r-]0DI[  
administration fee 手续费；行政费 c|p,/L09L  
administration in bankruptcy 破产管理 >X}{BDMb.  
administration order 遗产管理令 u/^|XOy  
administrator 管理人；遗产管理人 )-P!Ae_.v  
administrator of the estate 遗产管理人 @_'OyRd8  
admission of debt 债项承认书 Go\VfLLw  
admission of proof 接纳债权证明 d{+(Lpj^  
advance 放贷款项；垫付款项；预支款项；预付款项 vL_zvXA  
advance account 暂支帐目；预付款帐户 =fLL|  
advance compensation 预付补偿金 #mc!Wt10  
advance from shareholder 股东垫款 %n$^-Vc&  
advance pending reimbursement 预支以待日后付还 oVkq2  
advanced economy 先进经济体系 @Z(rgF{{  
advancement 预付；预付财产 ~&G4)AM  
advances warrant 垫款令 $`Nd?\$  
advancing 贷出 /F[+13C  
adverse balance 逆差 tn<6:@T  
adverse exchange 逆汇 0LVE@qEL  
advertisement addressed to shareholders 在报章刊登的致股东通告 0A$SYF$O+[  
advice for collection 托收通知书 oN2=DYC41  
advice of drawing 提款通知书；汇票通知书 ,\ldz(D?+  
advice of payment 付款通知 CDg AGy
 
Advisory Committee [Securities and Futures Commission] SBKeb|H8  
谘询委员会〔证券及期货事务监察委员会〕 rnhFqNT:  
Advisory Committee on Diversification 经济多元化谘询委员会 $%qg"  
affidavit 誓章；遗产申报誓章 QEJGnl676  
affidavit of no receipt 述明无收款的誓章 E:A!wS`"  
affiliate 联号；联营公司；附属公司 R"xp%:li  
affiliated company 附属公司；联号；联营公司 H3FW52pjX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 QX0Y>&$)  
affordability 负担能力 /lD?VE  
African Development Bank [AfDB] 非洲开发银行 [$\>~nj=  
after-acquired property 事后取得的财产 D5]{2z}k  
after-hours dealing 市后交易 iLq#\8t^  
after-tax profit 税后盈利；税后利润；税后溢利 2hOPzv&B  
agency agreement 代理协议 e1 a*'T$z  
agency expenses 代理机构的开支 0Oxz3r%}r  
agency fee 代理费 D5A=,\uk  
Agency Law 《代理法》 0Qd%iP)6  
agent 代理人；承销人 Cw1(5  
agent of company 公司代理人 r2eQ{u{nX  
agent's fee 代理人费；经纪费 hY8#b)l~lu  
aggregate 总计；总数；总体数字  WR.x&m
>  
aggregate amount 总款额；总额 D[Iqn  
aggregate assets and liabilities 总体资产与负债 w+UV"\!G)Q  
aggregate at constant price 按固定价格计算的总体数字 h8}8Lp(/'  
aggregate demand 总需求 3B9nP._  
aggregate gross position 总持仓量 *3Nn +T  
aggregate limit 总限额 E&2tBrAq  
aggregate of salaries tax 合计薪俸税 Q_P5MLU>  
aggregate performance 总体表现；总体业绩 L7q |^`  
aggregate supply 总体供应 H^(L90  
aggregate surplus 总盈余 'F_}xMU  
aggregate total 整体总额 S ~|.&0"\  
aggregate value 总值；合计价值 QlzQ]:dWC  
aggregated basis 合计基准 
F,}s$v  
aggregated net chargeable income 合计应课税入息实额 gbGTG(:1S  
aggregation 合并计算；合计；总和 |O (G nsZ  
aggregation of incomes of husband and wife 夫妇入息合并计算 HhSjR%6HY;  
aggregation of property 财产的总和 p5*lEz|$  
agio 差价；贴水 =MSu3<y,  
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》 j7/(sf  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "bX4Q4Dq  
《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》 |-kEGLH[*V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment K3ukYR  
《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》 $Ub}p[L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment K5flit4-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 981!2*  
agreement for a settlement 授产协议 EF;,Gjh5p  
agreement for assignment 转让协议 Jp]T9W\  
agreement for sale 售卖协议；买卖协议 XVUf,N,  
agreement for sale and purchase 买卖协议 $L{7%]7QC  
agreement for the payment of interest 支付利息协议 J?jeYW  
agreement for the repayment of money 还款协议 :R+],m il  
agreement of reinsurance 再保险协议 o/JPYBhdl  
Agricultural Bank of China 中国农业银行 c^S&F9/U*  
air passenger departure tax 飞机乘客离境税 |9s wZ[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \3^Pjx  
airport tax 机场税 Q4%IxR?  
alcohol duty 酒精税 1%eLs=u?  
alienation 让与；让渡；转让 /yYlu  
alimony 生活费；赡养费 { /<4'B  
All Ordinaries Index [AOI] 所有普通股指数 |=3 *;}  
all risks 全险；综合险 ;nk@XFJ  
All Sales Record for Stock Market 《股票市场成交报告》 Y><(?  
Allied Capital Resources Limited 新联财务有限公司 i$O#%12l  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 XiG88Kwv  
allocation letter 拨款信件 &%e"9v2`  
allocation of fund 分配款项；预留款项 |R~;&x:  
allocation of profit 利润分配；溢利分配 ryEvmWYu  
allocation warrant 拨款令 t<lyg0f  
allotment 分配；配股 hEOJb @:R  
allotment notice 股份配售通知；配股通知 WEC-<fN|Y\  
allotment of shares 股份分配 |h,FUj<r  
allowable 可获宽免；免税的 jOl1_  
allowable business loss 可扣除的营业亏损 q3\!$IM.  
allowable expenses 可扣税的支出 I7Zq}Pxa  
allowance 免税额；津贴；备抵；准备金 6y@<?08Q  
allowance for debts 债项的免税额 iEhDaC[e(b  
allowance for depreciation by wear and tear 耗损折旧免税额 {HuLuP0t  
allowance for funeral expenses 殡殓费的免税额 @,vv\M0)p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F*<Ws;j  
allowance for repairs and outgoings 修葺及支出方面的免税额 #NF+UJYJ&'  
allowance to debtor 给债务人的津贴 E& ]_U$  
alteration of capital 资本更改 >sV Bj(f  
alternate trustee 候补受托人 :yD@5)  
amalgamation 合并 c~oe,9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
s5.k|!K  
ambit of charges 征税范围；收费范围 Wf1-"Q  
amended valuation 经修订的估值 y''V"Be
  
American Commodities Exchange 美国商品交易所 7xDN.o*>  
American Express Bank Limited 美国运通银行 zjWyGt(Q  
American Stock Exchange 美国证券交易所 IMR$x(g= F  
amortization 摊销 {G.{ad  
amount due from banks 存放银行同业的款项 6QptKXu7  
amount due from banks abroad 存放海外银行同业的款项 yHw!#gWM  
amount due from holding companies 控股公司欠款 m/N(%oMWB=  
amount due from local banks 存放本港银行同业的款项 ,CW%JIM  
amount due to banks 银行同业的存款 \[E-:  
amount due to banks abroad 海外银行同业的存款 v<fWc9
71  
amount due to holding companies 控股公司存款 2V<# Y  
amount due to local banks 本港银行同业的存款 &|] Fg5  
amount due to outport banks 外埠银行同业的存款 H2]BMkum  
amount for note issue 发行纸币的款额 MZ
i8Fo'  
amount of bond 担保契据的款额 gD40y\9r  
amount of consideration 代价款额 PDZ)*$EE  
amount of contribution 供款数额 <Am^z~[  
amount of indebtedness 负债款额 mg/]4)SF  
amount of principal of the loan 贷款本金额 bgXc_>T6_y  
amount of rates chargeable 应征差饷数额 2^ kn5  
amount of share capital 股本额 cFxSDTR  
amount of sums assured 承保款额 [r~~=b7*[  
amount of variation 变动幅度 G[B*TM6$  
amount of vote 拨款数额 Faw. GU  
amount payable 应付款额 Q }8C  
amount receivable 应收款额 nTQ (JDf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2c*2\93>  
analysis 分析 >,w P!;dh  
ancillary risk 附属风险 x k#*=  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?/L1tX)  
annual accounting date 年结日期 T/3;NXe6E  
annual allowance 每年免税额；年积金；年度津贴；年津 'Sk6U]E~  
annual balance 年度余额 0Cv4/Ar(  
annual disposable income 每年可动用收入 4w2L?PDMi  
annual estimates 周年预算 EkV!hqs
*  
annual fee 年费 KKMWD\  
annual general meeting 周年大会 n]Ebwznt-  
annual growth rate 年增率；每年增长率 -*
5yY#fw}  
annual long-term supplement 长期个案每年补助金 {kv
4g
\a;  
annual pensionable emolument 可供计算退休金的年薪 3g+\?L-c  
annual report 年报 s-o~@(r6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n7'<3t  
annual return 周年报表；周年申报表；每年报税表格 oPE.gn_$  
Annual Return Rules 《周年报表规则》 \!6t  
annual review of consumer prices 每年消费物价回顾 (N9`WuI  
annual roll-forward basis 逐年延展方式 &A#90xzF  
annual salary 年薪 :'TX"E!  
annual statement 年度报表；年度决算表 @~Rk^/0  
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 EID(M.G  
annuitant 年金受益人 -kt1t@O  
annuity 年金 _2xuzmz0  
annuity contract 年金合约 *+# k{D,  
annuity on human life 人寿年金 p@`4 Qz  
antecedent debt 先前的债项 Z'Zd[."s  
ante-dated cheque 倒填日期支票 !FO:^P  
anticipated expenditure 预期开支 KN|'|2/|  
anticipated net profit 预期纯利 9yp^zL  
anticipated revenue 预期收入 EzwF`3RjK  
anti-inflation measure 反通货膨胀措施 aw;{<?*  
anti-inflationary stance 反通货膨胀立场 M|aQ)ivh3  
apparent deficit 表面赤字 Oym]&SrbS  
apparent financial solvency 表面偿债能力 >4Fdxa  
apparent partner 表面合伙人 a:wJ/ p  
application for personal assessment 个人入息课税申请书 +2f> M4q  
application of fund 资金应用 l %]<-  
application to release as liquidator and to destruct the books of accounts and documents g!z8oPT  
申请免除清盘人职务及毁灭帐簿与文件 i$2MjFC-  
appointed actuary 委任精算师 HM;4=%  
appointed auditor 委任核数师；委任审计师 ` C/fF_YA  
appointed trustee 委任的受托人 [)B@  
appointer 委任人 puk4D  
apportioned pro rata 按比例分摊 _LLW{^V  
apportionment 分配；分摊 I-j(e)P(o_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6NP`P jR  
apportionment formula 分摊方程式 Gf!t< =T   
apportionment of estate duty 遗产税的分摊 %Gnd"SGs  
appraisal 估价；评估 9,}fx+^  
appreciable growth 可观增长 G;Pt
|F?c  
appreciable impact 显着影响 ,(zcl$A[  
appreciable increase 可观增长
U5T^S  
appreciation 增值；升值 4h[2C6 \+`  
appreciation against other currencies 相对其他货币升值 9Vh_XBgP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~ly`u  
appreciation tax 增值税 3
BuD/bs  
appropriation 拨款；拨用；拨付 S;G"L$&\  
appropriation account 拨款帐目 QLxXp
 
Appropriation Bill 拨款法案 N2M?5fF  
appropriation-in-aid system 补助拨款办法 s2kGU^]y  
approved assets 核准资产 #p
;4:IT  
approved basket stock 认可一篮子证券 V/+H_=|  
approved budget 核准预算 _ +u sn.  
approved charitable donation 认可慈善捐款 K7YT0cG  
approved charitable institution 认可慈善机构 9G=A)j  
approved currency 核准货币；认可货币 <5C=i:6%  
approved estimates 核准预算 xUV_2n+  
approved estimates of expenditure 核准开支预算 gogl[gHO  
approved overseas insurer 核准海外保险人 U!3uaz'  
approved overseas trust company 核准海外信托公司 &^"s=g.  
approved pooled investment fund 核准汇集投资基金 ZC>`
ca  
approved provident fund scheme 认可公积金计划 +;{rU&  
approved provision 核准拨款 ,=x.aX Spz  
approved redeemable share 核准可赎回股份 :C}KI)  
approved regional stock 认可地区性证券 $L $j KNwf  
approved retirement scheme 认可退休金计划 S+4I[|T]Y  
approved subordinated loan 核准附属贷款 YLr%vnO*NS  
arbitrage 套戥；套汇；套利 pO@k@JZ  
arbitrageur 套戥者；套汇者 0YgFjd 5  
arbitrary amount 临时款项 UeIqAG8  
arrangement 措施；安排；协定 4'7 v!I9  
arrears 欠款 CYY X\^hA  
arrears of pay 欠付薪酬 _Y:Ja0,  
arrears of revenue 逾期未收税款；逾期未收的帐项 +Px<DX+  
articles of association 组织章程；组织细则；组织章程细则 LL6ON }
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fbW,0  
ascertainment of profit 确定利润 woC FN1W  
"Asia Clear" “亚洲结算系统” mRix0XBI~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 
Z)b)v  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D~t"9Z\  
Asian Development Fund [ADF] 亚洲发展基金 e%5'(V-y,  
Asian dollar bond 亚洲美元债券 \ZmFH8=|f  
Asian dollar market 亚洲美元市场 S0X.8Bq  
Asian dollar rate 亚洲美元利率 AOq9v~)z-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3:z4M9f  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 U
[H+87zg  
asked price 沽盘；喊价；索价；卖方报价 ~50y-  
assessable income 应评税入息 "m<eHz]D  
assessable loss 应评税亏损 _AsHw  
assessable profit 应评税利润 o>QFdx  
assessable value 应评税值 DT1i2!  
assessed profit 估定利润 Gff[c%I  
assessed value 经评估价值 8=u+BDG  
assessment 评税；评定；估价；评税单 UGezo3}  
assessment number 评税编号；估价编号 I*`=[nR  
assessment of additional tax 补加税评税 a`GN@ 8  
assessment of performance 业绩评估；实绩评价 E:LQ!  
Assessor 评税主任 9|?(GG  
asset price bubbles 资产价格泡沫 ;Fwm1ezx0  
asset-backed securities 具资产保证的证券 8/kx3  
assets accretion 资产增值 HT1dvC$COo  
assets and liabilities 资产与负债 LmT[N@>"  
assets betterment statement 资产递增表；资产改进表 8{U]ATx'(  
assets lending 实物放款；有抵押贷款 D+@/x{wX2  
assets of the company passing on the death 死者去世时转移的公司资产 7o 83|s.Bm  
assets pledged as security for liabilities 用作负债抵押的资产 W6!4Qyn  
assets portfolio 资产投资组合 U- UV<}  
assets price 资产价格 eO[Cb]Dy:  
assets quality 资产质素 bo?3E +B  
assets realization 资产变现 ]CtoK%k  
assets refinancing arrangement 资产再集资安排 d"e%tsj  
assets securitization 资产证券化 OL6xMToP  
assets situated outside Hong Kong 在香港以外地方的资产 0wa!pE"  
assets stripping 削减资产；拆卖资产 Ot8S'cB1,$  
assets value 资产值 %o
_0M^3W  
assignee 承让人 g)|++?  
assignment 转让；转让书；转让契 3 MI) E  
assignment of interest 权益转让 :w&)XI34  
assignment of letters patent and trade mark 专利证书及商标转让 ~*Sbn~U  
assignment of property 物业转让；物业转让书 dOYmt,  
assignment right 转让权 osgS?=8  
assignor 转让人 odn97,
A  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ^QL/m\zq@%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "gl:4|i'  
associate member 附属会员 GwIfGixqH  
associated body corporate 相联法人团体 JWm^RQ  
associated company 相联公司；联属公司 @{$Cv"6769  
associated corporation 相联法团 r>:7${pF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
M&BM,~  
公认会计师公会〔英国〕 ~jCpL@rS  
Association of Futures Exchange Brokers 香港期货经纪协会 8BoT%kVeJv  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b&V]|Z(  
association of underwriters 承保人组织 &j
~|3  
assumption of control 接管 .]sIoB-54  
assurance 担保；保险；转易；转易书 \i;~~;D  
assurance of interest 权益的转易 7AFS)_w  
at 19XX price 按一九ＸＸ年价格计算 CFS3);'<|  
at a discount 按赔价计算；按贴水价格计算；打折扣 /B#lju!  
at a premium 按溢价计算；按升水价格计算 *~lgU4  
at call 通知付款；按通知 )DZ-vnZ#t0  
at constant market price 按固定市价计算 Lw+1|  
at constant price 按固定价格计算 ^J}$y7  
at cost 按成本计算 ~m;MM)_V  
at current market price 按当时市价计算；按现时市价计算 nluyE
K  
at current price 按当时价格计算；按现时价格计算 4\eX=~C>:  
at factor cost 按要素成本计算；按生产要素成本计算 BC0c c[x  
at money-of-the-day price 按付款当日价格计算 O]r3?=  
at or better 按指定或较佳价位〔买卖指令〕 la"A$Tbu~  
at par 按面值计算；平价 G*wW&R)  
at sight 见票即付 re 1k]  
at the close 按收市盘 g:3'x/a1  
at the opening 按开市盘 A>1p]#  
attestation 见证；见证条款 r)@&2b"q  
at-the-money option 平价期权 ("M#R!3  
attorney 受权人；受托代表人 |% YzGgp7  
attornment 新拥有人承认书 :,z3:PL  
attributable profit 可归属利润 zt
>_)&b  
attributable share value 可归属股份价值 &#my #u^O;  
Auckland Stock Exchange 奥克兰证券交易所 cPBy(5^  
auction 拍卖 :R*^Izs=  
auctioneer 拍卖商 UE$[;Zg  
audit 审计；核数 !7a^8   
Audit Commission 审计署 &)f++(i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /KvPiQ%  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 "qP^uno  
audit review 帐目审查 P+%)0*W  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 0jZ{?  
audited account 审计帐目；经审计的帐目 E["t Ccg  
audited annual account 经审计的周年帐目 V<7K!<g)b  
audited balance sheet 经审计的资产负债表 eYSGxcx  
auditor 核数师；核数主任；审计师 JW.&uV1Z  
auditor's certificate 核数师证明书；审计师证明书 6UAxl3-\  
auditor's report 核数师报告；审计师报告 zam0(^=  
Aussie bond 澳元债券 gl\$jDC9  
austerity budget 紧缩预算 E `j5y(44  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /$.vHt5nt  
Australia All Ordinaries Index 澳洲所有普通股票指数 mW(_FS2%,  
Australian Dollar [AUD] 澳元 ?OYwM?Uf  
Australian Options Market 澳大利亚期权市场 RDZh>K PG  
Australian Securities Commission 澳洲证券事务监察委员会 a4qpnr]0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ?;#3U5$v  
Australian Stock Exchange 澳大利亚证券交易所 _(kwD^x6O{  
Austrian Schilling [ATS] 奥地利先令 [ *a>{sO[  
authentication 认证；鉴证 }br<2?y,  
authority to purchase 委托购买证；委购书 o/[yA3^  
authorization 认可；核准；授权；授权书 wj5s5dH  
authorization by direction 指示授权 e]B<\i\T  
authorization by instruction 指令授权 LY cSMuJ  
authorization by warrant 令状授权 64?$TT  
authorization of unit trust 单位信托的认可 3!w>"h0(  
authorized agent 指定代理人 @`+$d=rO`  
authorized capital 法定资本 Cy> +j{%!  
authorized clerk 出市员 VGUDUM.8  
authorized dealer 认可交易商 714nUA872  
authorized financial institution 认可财务机构 3R[J,go  
authorized fund 认可基金 E9*?G4P{l  
authorized fund house 获授权的基金公司；认可基金公司 OZ0%;Y0  
authorized institution 认可机构 Tvw2py q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1~u\]Zi=D  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 j#>![km Mu  
authorized insurer 获授权保险人；获认可承保人 &EJ,k'7$  
authorized investment 特准投资项目 1Y"qQp  
authorized person 获授权人 Ri6 br  
authorized representative 获授权代表 =ZIFS  
authorized share capital 法定股本  eV=sDx  
automated quotation system 自动报价系统 ./*,Thc  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >Pd23TsN  
自动交易系统〔香港期货交易所有限公司〕 JP*wi-8D  
automatic adjustment mechanism 自动调整机制 Z q>.;>  
automatic adjustment system 自动调整系统 QM=436fq  
Automatic Clearing House 自动票据交换所 `ip69 IF2*  
automatic exchange rates accumulation system 自动化汇率累集系统 %f(.OR)6{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |oi49:NXn  
automatic teller machine [ATM] 自动柜员机 v6Wf7)d/1  
autopay 自动转帐 VRP.tD  
available assets 可用资产 [gr[0aGBc  
available fiscal reserve 现存财政储备 !4.^@^L|\  
available profit 可用利润 "8dnFrE  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 (s*Uz3sq  
average 平均；平均数；海损 5)NfZN#&  
average basic salary 平均基本薪金 y]r~v  
average consumer expenditure 平均消费开支；一般消费开支 92_H!m/  
average cost 平均成本 'R5l =Wf  
average cost of land production 增辟土地平均成本 nln[V$   
average daily turnover 平均每日成交额 HZ4 ^T7G  
average daily wage rate 平均每日工资率 I[IQFka}  
average expenditure pattern 平均开支模式 OL"5A18;M  
average growth rate 平均增长率 0(f;am0y  
average net fixed assets 固定资产平均净值 !e"m*S.(6{  
average of relatives 相对价格平均数 ZoReyY2  
average price 平均价格 (lsod#wEMg  
average propensity to consume 平均消费倾向；一般消费倾向 7TY"{?~O5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 #l% \}OC  
average rate 平均率 ouZ9oy(}a  
average revenue 平均收入；平均收益 %9)J-B  
average stock 平均库存；平均存货 gCI'YEx  
average yearly rent 平均年租 &: 8&;vk  
avoidance of double taxation 避免双重课税 "$;
:dfrU  
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 LB+=?Mz V  
1/J*ki+?  
给你加分了