一些有用的会计术语(也不知道发的地方对不对)A

A: R{uJczu  
A share Ａ股；甲类股份 SiqX1P  
abatement of tax 减税；减扣免税额 a`b zFu{  
ABN AMRO Bank N.V. 荷兰银行 RE $3| z  
above-the-line expenditure 线上项目支出；经常预算支出 |
W*@}D  
above-the-line receipt 线上项目收入；经常预算收入 %=9yzIjbAt  
ABSA Asia Limited 南非联合亚洲有限公司 5%?b5(mnD  
absolute change 绝对数值变更 D&l,SD  
absolute expenditure 实际开支 UlNfI}#X  
absolute guideline figure 绝对准则数字 1D
ya?}3  
absolute interest 绝对权益 B$TChc3B  
absolute order of discharge 绝对破产解除令 @ Rx6 >52>  
absolute profit margin 绝对利润幅度 6w"( y~c1  
absolute value 实值；绝对值 @D~+D@i$TW  
absolutely vested interest 绝对既得权益 'nWs0iH.  
absorbed cost 已吸收成本；已分摊成本 _gm?FxV:  
absorption 吸收；分摊；合并 n<<=sj$\!  
absorption rate 吸收率；摊配率；分摊率 )w2K&Zr0  
ACB Finance Limited 亚洲商业财务有限公司 J4v0O="  
acceptable form of reciprocity 合理的互惠条件 ct}%Mdg  
acceptable rate 适当利率；适当汇率 qJ+52U|z  
acceptance agreement 承兑协议 (;pi"/x[  
acceptance for honour 参加承兑 Zfy
~mv$  
acceptor 承兑人；接受人；受票人 zf3:<CRX5  
acceptor for honour 参加承兑人 
Va@6=U7c  
accident insurance 意外保险 T3 9C lH  
Accident Insurance Association of Hong Kong 香港意外保险公会 VP%i1|XZJ  
accident insurance scheme 意外保险计划 -*%!q$:  
accident year basis 意外年度基准 mw(c[.
*%  
accommodation 通融；贷款 /pN'K5@  
accommodation bill 通融票据；空头票据 a WeBav}_  
accommodation party 汇票代发人 >*= =wlOB  
account balance 帐户余额；帐户结余 q)V1{B@  
account book 帐簿 %U5P}  
account collected in advance 预收款项 xshArJ&A  
account current book 往来帐簿 8VuZ,!WH#  
account of after-acquired property 事后取得的财产报告 l{6` k<J(  
account of defaulter 拖欠帐目 =,4 '"  
account payable 应付帐款 K6v $#{$6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 aM{@1mBm  
account receivable 应收帐款 8pk#sJ51  
account receivable report 应收帐款报表 f(6UL31  
account statement 结单；帐单；会计财务报表 8wX+ZL:9  
account title 帐户名称；会计科目 yS)-&t!;  
accountant's report 会计师报告 w}j6.r  
Accountant's Report Rules 会计师报告规则 i}`_H^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 cK[R1 ReH  
Accounting Arrangements 《会计安排》 FE+7X=y  
accounting basis 会计基础 PW*;Sp  
accounting by Official Receiver 破产管理署署长呈交的帐目 VX;zZ`BJ  
Accounting Circular 《会计通告》 ) \-96 xd  
accounting class 会计类别 cophAP  
accounting date 记帐日期；会计结算日期 HkdN=q  
accounting for money 款项核算 #7]o6  
Accounting Officer 会计主任 W(2+z5z  
accounting period 会计报告期；会计期 qE0FgqRB  
accounting policy 会计政策；会计方针 <mZrR3v'D  
accounting practice 会计惯例 Dd0Qp-:2  
accounting principle 会计准则 AhvvuN$n%  
accounting record 会计记录 lk_s!<ni  
accounting report 会计报告 X'FEOF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .]j#y9>&w%  
Accounting Society of China 中国会计学会 7|QGY7Tf  
accounting statement 会计报表 5#0A`QO   
accounting system 会计制度；会计系统 0R@g(  
accounting transaction 会计事项；帐务交易 #
vj#! 1  
accounting treatment 会计处理 $ZI~8rI~  
accounting year 会计年度 $5lW)q A  
accretion 增值；添加 =[P%_v``  
accrual 应计项目；应累算数目 ~V2ajM1Z&O  
accrual basis 应计制；权责发生制 4=Tpi`  
accrual basis accounting 应计制会计；权责发生制会计 .pM &jni Y  
accrue 应累算；应计 Z 7s;F}=  
accrued benefit 应累算利益 3@^>#U   
accrued charges 应计费用 hNgpp-  
accrued cumulative preference share dividend 应累算的累积优先股股息 -DP8NTl"  
accrued expenses 应累算费用 Gla@
l<  
accrued interest payable 应付利息；应计未付利息 pbDw Lo]  
accrued interest receivable 应收利息；应计未收利息 xH<'GB)  
accrued right 累算权益 +{xMIl_  
accruing profit 应累算的利润 G{kj}>kS_  
accumulated fiscal reserve 累积财政储备 ^:4L6  
accumulated profit 累积利润；滚存溢利 D=r-  
accumulated reserve 累积储备 H>
?:U]  
accumulation of surplus income 累积收益盈余 J>=1dCK  
acquired assets 既得资产 k42b:W5%  
acquisition 收购；购置；取得 Es'-wr\Hm  
acquisition cost 购置成本 :be:-b%K  
acquisition expenses 购置费用 (R_CUH  
acquisition of 100% interest 收购全部股权 !8xKf*y  
acquisition of control 取得控制权 zmf"I[)  
acquisition of fixed assets 购置固定资产 /Hv*K&}M  
acquisition of shell “买壳” ,b<9?PM  
acquisition price 收购价 of8mwnZR  
act of God 天灾 <ROpuY\!l  
acting partner 执事合伙人 hZAG (Z  
active market 买卖活跃的市场；交投畅旺的市场；旺市 f49"pTw7  
active partner 积极参与的合伙人 `$S^E !=  
active trading 交投活跃 +D:83h{  
actual circulation 实际流通 99^AT*ByY  
actual cost 实际成本 2)wAFO6u  
actual expenditure 实际开支；实际支出 lPY@{1W  
actual income 实际入息；实际收入；实际收益 ,b4):{  
actual market 现货市场 S:ls[9G[3  
actual price 现货价；实际价格 9i0M/vx  
actual profit 实际利润 =o
p`fn%  
actual quotation 实盘；实际价位；实际报价 tC&fAE:S  
actual year basis 按实际年度计算 U;\S(s}  
actuals 实货 j]pohxn$5  
actuarial investigation 精算调查 .Y!;xB/  
actuarial principle 精算原则 $ZQ"({<w<g  
actuarial report 精算师报告 F9MR5O"  
Actuarial Society of Hong Kong 香港精算学会 Yeqvv  
actuarial valuation 精算师估值 xC-BqVJ%_T  
actuary 精算师 FZiZg;  
ad referendum agreement 暂定协议；有待覆核的协定 (%[Tk[  
ad valorem duty 从价税；按值征税 bxAsV/j  
ad valorem duty system 从价税制 ZB828T3  
ad valorem fee 从价费 pd d|n2q  
ad valorem tariff 从价关税 1Gsw-a;a  
additional allowance 额外免税额 !:(C"}5wM  
additional amount for unexpired risk 未过期风险的额外款额 np\st7&f6  
additional assessable profit 补加应评税利润 dCE\^q[{  
additional assessment 补加评税 bA}Z0
a  
additional commitment 额外承担 rO0ZtC{K  
additional commitment vote 额外承担拨款 'WK;$XQ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Bc@30KiQ^  
additional dependent parent allowance 供养父母额外免税额 re;Lg C  
additional provision 额外拨款 9#uIC7M  
additional stamp duty 附加印花税 vYDSu.C@a  
additional tax 补加税罚款；补加税款 &vCeLh:s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]/Vh{d|I&  
adjudged bankrupt 被裁定破产 );nz4/V  
adjudicated bankrupt 裁定破产人 kI%peb?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 aD2*.ln><  
adjudication of bankruptcy 裁定破产；宣告破产 tM)Iir*U#  
adjudication of insolvency 裁定无力偿还债务 QU.0Elw  
adjusted actual 经调整的实数；调整后的实数 OB~C}'^$  
adjusted current assets 经调整的流动资产；调整后的流动资产 P/ci/y_1  
adjusted figure 经调整的数字；调整后的数额 D?^540,b  
adjusted liabilities 经调整的负债；调整后的负债 wa!zv^;N*  
adjusted loss 经调整的亏损；调整后的亏损 P+h6!=nD7  
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 ^|#>zCt^  
adjusted profit 经调整的利润；调整后的利润 :cy>c2  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q!yb16J  
adjusted value 经调整的价值；调整后的价值 +'|{1gB  
adjustment 调整；修订；理算〔保险〕 %tV32l=  
adjustment centre 调剂中心 SBTPTb  
adjustment lag 调整过程的时间差距；调整时差 :X_CFW  
adjustment mechanism 调整机制 \eQla8s  
adjustment of loss 亏损调整 vQ 4}WtvA  
adjustment process 调整过程；调整程序 |zq4*  5  
adjustment range 调整幅度 Bz+.Qa+  
administered exchange rate 受管制汇率 2{-!E ^g  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Vo,[EVL  
administration expenses 行政费用 Edw2W8  
administration fee 手续费；行政费 U/Wrh($ #4  
administration in bankruptcy 破产管理 -/>9c-F  
administration order 遗产管理令 "V4Q2T T  
administrator 管理人；遗产管理人 vt.P*Z5  
administrator of the estate 遗产管理人 }taLk@T  
admission of debt 债项承认书 y}N&/}M:}8  
admission of proof 接纳债权证明 S ZlC4=6c  
advance 放贷款项；垫付款项；预支款项；预付款项 1Dq<{;rWb  
advance account 暂支帐目；预付款帐户 bhD ~4Rz  
advance compensation 预付补偿金 Ry z?v<)h  
advance from shareholder 股东垫款 +3;Ody"59  
advance pending reimbursement 预支以待日后付还 %ISq>A)%  
advanced economy 先进经济体系 }B0sC%cm  
advancement 预付；预付财产 rfs(#  
advances warrant 垫款令  GP+2/D  
advancing 贷出 TnNWO+kg  
adverse balance 逆差 HY;9?KJ'  
adverse exchange 逆汇 o)&"Rf  
advertisement addressed to shareholders 在报章刊登的致股东通告 GRT]aw  
advice for collection 托收通知书 3pSj kS|?>  
advice of drawing 提款通知书；汇票通知书 */w7?QOv  
advice of payment 付款通知 ydQ!4  
Advisory Committee [Securities and Futures Commission] wiJRCH  
谘询委员会〔证券及期货事务监察委员会〕 CvK3H\.&;k  
Advisory Committee on Diversification 经济多元化谘询委员会 qbiK^gR  
affidavit 誓章；遗产申报誓章 X4wH/q^  
affidavit of no receipt 述明无收款的誓章 (WRMaI72(  
affiliate 联号；联营公司；附属公司 Fu7M0X'p  
affiliated company 附属公司；联号；联营公司 fN)
x#?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 o
@W_a
i_  
affordability 负担能力 mu[Op*)  
African Development Bank [AfDB] 非洲开发银行 Hz@h0+h  
after-acquired property 事后取得的财产 IkDiT63]I  
after-hours dealing 市后交易 ;~+]! U  
after-tax profit 税后盈利；税后利润；税后溢利 lpy:3`ti  
agency agreement 代理协议 bb;(gK;F  
agency expenses 代理机构的开支 bO3GVc+S  
agency fee 代理费 dU]/$7  
Agency Law 《代理法》 H(|AH;?ou  
agent 代理人；承销人 ?^u^im  
agent of company 公司代理人 2.-o@im0  
agent's fee 代理人费；经纪费 ?mx\eX{  
aggregate 总计；总数；总体数字 -\#lF?fzb  
aggregate amount 总款额；总额 &gn-Wb?  
aggregate assets and liabilities 总体资产与负债 "uKFOV?j&  
aggregate at constant price 按固定价格计算的总体数字 B+] D5K  
aggregate demand 总需求 E!J=8C.:  
aggregate gross position 总持仓量 8#X_#  
aggregate limit 总限额 >2b`\Q*<  
aggregate of salaries tax 合计薪俸税 rp's
 
aggregate performance 总体表现；总体业绩 m\ S\
3n  
aggregate supply 总体供应 JoZ(_Jh%m  
aggregate surplus 总盈余 *fnvZw?  
aggregate total 整体总额 c2 Aps  
aggregate value 总值；合计价值 ^m!_2_q  
aggregated basis 合计基准 1J{fXh  
aggregated net chargeable income 合计应课税入息实额 <T+!V-Pj*  
aggregation 合并计算；合计；总和 &!L:"]=+  
aggregation of incomes of husband and wife 夫妇入息合并计算 P4k;O?y  
aggregation of property 财产的总和 /_t|Dry015  
agio 差价；贴水 $*f?&U]k  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 0[T,O,y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment iWA|8$u4gm  
《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》 Kqg!,Sn|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6na^]t~ncm  
《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》 TL0[@rr4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ws
I>n  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 
};,/0Fu  
agreement for a settlement 授产协议 v.&>Ih/L
 
agreement for assignment 转让协议 GZ3 ]N  
agreement for sale 售卖协议；买卖协议 mchJmZ{A  
agreement for sale and purchase 买卖协议 ,LhCFw{8?~  
agreement for the payment of interest 支付利息协议 $t}<85YCQ  
agreement for the repayment of money 还款协议
Sk}{E@  
agreement of reinsurance 再保险协议 MS3=~*+  
Agricultural Bank of China 中国农业银行 "OmD@ EMT  
air passenger departure tax 飞机乘客离境税 9Uf j  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +f|BiW  
airport tax 机场税 a.2L*>p  
alcohol duty 酒精税 ;H'gT+t<c  
alienation 让与；让渡；转让 ;_O)p,p  
alimony 生活费；赡养费 (JUZCP/\  
All Ordinaries Index [AOI] 所有普通股指数 `P}9i@C  
all risks 全险；综合险 $}GTG'*.  
All Sales Record for Stock Market 《股票市场成交报告》 F;q#&  
Allied Capital Resources Limited 新联财务有限公司 Kibr ]w  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Hfym30  
allocation letter 拨款信件 J00
VTb`  
allocation of fund 分配款项；预留款项 o!c] (  
allocation of profit 利润分配；溢利分配  ?K_ '@  
allocation warrant 拨款令 pH@]Y+W  
allotment 分配；配股 SaOYu &>  
allotment notice 股份配售通知；配股通知 \%0n}.A  
allotment of shares 股份分配 r'GP$0rr9!  
allowable 可获宽免；免税的 U{@5*4  
allowable business loss 可扣除的营业亏损 T/1gI9X  
allowable expenses 可扣税的支出 rl08R  
allowance 免税额；津贴；备抵；准备金 pkgjTXR2b  
allowance for debts 债项的免税额 lIRlMLuG  
allowance for depreciation by wear and tear 耗损折旧免税额 "IQ/LbOqm_  
allowance for funeral expenses 殡殓费的免税额 =
elpH^N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ZcJ\ZbE|  
allowance for repairs and outgoings 修葺及支出方面的免税额 hk[ %a$Y  
allowance to debtor 给债务人的津贴 Oz: *LZ
 
alteration of capital 资本更改 KNLnn;l  
alternate trustee 候补受托人 zfA GtT<  
amalgamation 合并 a^U~0i@[S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~;]W T
 
ambit of charges 征税范围；收费范围 nkf
Ziyx  
amended valuation 经修订的估值 eWJ`$"z  
American Commodities Exchange 美国商品交易所 *{ {b~$  
American Express Bank Limited 美国运通银行 b^0}}12  
American Stock Exchange 美国证券交易所 Jl3g{a  
amortization 摊销 'cix`l|^  
amount due from banks 存放银行同业的款项 kF"@Ngv.  
amount due from banks abroad 存放海外银行同业的款项 n+;6=1d7ZW  
amount due from holding companies 控股公司欠款 'Ft0Ry<OL  
amount due from local banks 存放本港银行同业的款项 vw,rF`LjZ  
amount due to banks 银行同业的存款 p Z: F:  
amount due to banks abroad 海外银行同业的存款 TS2ZF{m  
amount due to holding companies 控股公司存款 Uu 8,@W+  
amount due to local banks 本港银行同业的存款 #Lv2Zoi>G  
amount due to outport banks 外埠银行同业的存款 6Orum/|h  
amount for note issue 发行纸币的款额 "ZM4F?x  
amount of bond 担保契据的款额 c2t=_aAIPQ  
amount of consideration 代价款额 j>-gO,v, y  
amount of contribution 供款数额 4%nE*H%  
amount of indebtedness 负债款额 q@t0NvNSu  
amount of principal of the loan 贷款本金额 )G^ KDj"  
amount of rates chargeable 应征差饷数额 ="wzq+U  
amount of share capital 股本额 y*pUlts<  
amount of sums assured 承保款额 l*\
y  
amount of variation 变动幅度 PYbVy<xc  
amount of vote 拨款数额 i0$Bx>  
amount payable 应付款额 Q/>{f0  
amount receivable 应收款额 CCBfKp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eIRLNxt+v  
analysis 分析 ia\eLzj  
ancillary risk 附属风险 E;JsBH  
annual account 周年帐目；周年帐目报表；年度决算；年结 +LM#n#T  
annual accounting date 年结日期 bef_rH@`  
annual allowance 每年免税额；年积金；年度津贴；年津 OyU  
annual balance 年度余额 ~T&<CTh  
annual disposable income 每年可动用收入 l&iq5}[n&  
annual estimates 周年预算 OxI/%yv-c  
annual fee 年费 QnZcBXI8  
annual general meeting 周年大会 |7y

AX+  
annual growth rate 年增率；每年增长率 P9g en6  
annual long-term supplement 长期个案每年补助金 V=:'SL*3|  
annual pensionable emolument 可供计算退休金的年薪 \7Jg7*  
annual report 年报 b2b^1{@h;v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e/0
<[s*#Q  
annual return 周年报表；周年申报表；每年报税表格 M`rl!Ci#  
Annual Return Rules 《周年报表规则》 91=OF*w  
annual review of consumer prices 每年消费物价回顾 TT=b79k  
annual roll-forward basis 逐年延展方式 ]E\n9X-{  
annual salary 年薪 ;;L[e]Z  
annual statement 年度报表；年度决算表 1 $/%m_t  
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 }:X*7 n(&  
annuitant 年金受益人 S S2FTb-m  
annuity 年金 L#E] BY  
annuity contract 年金合约 yW$0\E6<r  
annuity on human life 人寿年金 q#<^^4U  
antecedent debt 先前的债项 0 stc9_O  
ante-dated cheque 倒填日期支票 JSW^dw&  
anticipated expenditure 预期开支 |B?27PD  
anticipated net profit 预期纯利 Re P|UH  
anticipated revenue 预期收入 X!e[GJ  
anti-inflation measure 反通货膨胀措施 $5Xh,DOg  
anti-inflationary stance 反通货膨胀立场 #Q2Y&2`yGT  
apparent deficit 表面赤字 Y.g59X!Ub2  
apparent financial solvency 表面偿债能力 J]nohICe  
apparent partner 表面合伙人 U2bjFLd"  
application for personal assessment 个人入息课税申请书 cWoPB _  
application of fund 资金应用 \v'p/G)g  
application to release as liquidator and to destruct the books of accounts and documents !%"8|)CAr  
申请免除清盘人职务及毁灭帐簿与文件 "jG}B.l=,  
appointed actuary 委任精算师 G6T_O  
appointed auditor 委任核数师；委任审计师 xuqv6b.  
appointed trustee 委任的受托人 a)wJT`xu  
appointer 委任人 .zi_[  
apportioned pro rata 按比例分摊 o4|M0  
apportionment 分配；分摊 E[/\7v\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SQX:7YF~  
apportionment formula 分摊方程式 RhncBKm*M  
apportionment of estate duty 遗产税的分摊 Ney/[3 A  
appraisal 估价；评估 8C*c{(4  
appreciable growth 可观增长 3AU;>D^5  
appreciable impact 显着影响 Kx>qz.wwI?  
appreciable increase 可观增长 Pi]19boM.  
appreciation 增值；升值 xai*CY@cQ  
appreciation against other currencies 相对其他货币升值 _f$^%?^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a!=D[Gz*5  
appreciation tax 增值税 BO;6 u^[  
appropriation 拨款；拨用；拨付 ;7}VBkH  
appropriation account 拨款帐目 Zl^\Q=*s  
Appropriation Bill 拨款法案 etTn_v  
appropriation-in-aid system 补助拨款办法 r>o63Q:  
approved assets 核准资产 #"@|f  
approved basket stock 认可一篮子证券 *MKO I'  
approved budget 核准预算 \WxukYH  
approved charitable donation 认可慈善捐款 L7dd(^  
approved charitable institution 认可慈善机构 o,_?^'@  
approved currency 核准货币；认可货币 < jJ  
approved estimates 核准预算 OX\A|$GS  
approved estimates of expenditure 核准开支预算 I}1NB3>^  
approved overseas insurer 核准海外保险人 59h)-^!  
approved overseas trust company 核准海外信托公司 f|\onHI)>  
approved pooled investment fund 核准汇集投资基金 C{U?0!^  
approved provident fund scheme 认可公积金计划 &5yVxL:  
approved provision 核准拨款 <g"{Wv: h  
approved redeemable share 核准可赎回股份 W"k"IvTW}  
approved regional stock 认可地区性证券 %5(I/zB  
approved retirement scheme 认可退休金计划 jYk&/@`Ly  
approved subordinated loan 核准附属贷款 Dfmjw  
arbitrage 套戥；套汇；套利 hb}+A=A=+  
arbitrageur 套戥者；套汇者 g:hjy@ w  
arbitrary amount 临时款项 5>[u `  
arrangement 措施；安排；协定 Z&1\{PG3*  
arrears 欠款 qm/)ku0  
arrears of pay 欠付薪酬 ,U2*FZ["  
arrears of revenue 逾期未收税款；逾期未收的帐项 'Gj3:-xqL  
articles of association 组织章程；组织细则；组织章程细则 aA
D^^l#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]n6#VTz*  
ascertainment of profit 确定利润 ]s<[D$ <,  
"Asia Clear" “亚洲结算系统” t'n pG}`tE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 JRB9rSN^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 LRL,m_gt  
Asian Development Fund [ADF] 亚洲发展基金 }
\B><E{G  
Asian dollar bond 亚洲美元债券 pFOx>u2`a  
Asian dollar market 亚洲美元市场 {*G9|#[/@  
Asian dollar rate 亚洲美元利率 ].-
1v5  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 h`^jyoF"(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 QIG$z?  
asked price 沽盘；喊价；索价；卖方报价 c2l@6<W
w  
assessable income 应评税入息 0XE4<U  
assessable loss 应评税亏损 eA2@Nkw~)  
assessable profit 应评税利润 %)1y AdG 8  
assessable value 应评税值 CsGx@\jN  
assessed profit 估定利润 v[1aWv:  
assessed value 经评估价值 !>FYK}c7  
assessment 评税；评定；估价；评税单 xi~?>f  
assessment number 评税编号；估价编号 'jWr<]3  
assessment of additional tax 补加税评税 rNXQf'*I  
assessment of performance 业绩评估；实绩评价 zdB^S%cztS  
Assessor 评税主任 ~vm%6CABM  
asset price bubbles 资产价格泡沫 Z^3rLCa  
asset-backed securities 具资产保证的证券 m*&]!mM"0G  
assets accretion 资产增值 o#3ly-ht  
assets and liabilities 资产与负债 ]_f_w9]  
assets betterment statement 资产递增表；资产改进表 |d{PA.@33  
assets lending 实物放款；有抵押贷款 D4eDHq  
assets of the company passing on the death 死者去世时转移的公司资产 Q /U2^  
assets pledged as security for liabilities 用作负债抵押的资产 $V-~Bu-  
assets portfolio 资产投资组合 gb[5&>(#  
assets price 资产价格 M?1Y,5  
assets quality 资产质素 =^M/{51j  
assets realization 资产变现 L/$H"YOv  
assets refinancing arrangement 资产再集资安排 glO^yZs  
assets securitization 资产证券化 SW@$ci  
assets situated outside Hong Kong 在香港以外地方的资产 p|U?86t  
assets stripping 削减资产；拆卖资产 &6/[B_.  
assets value 资产值 9+Np4i@  
assignee 承让人 Cio 1E-4  
assignment 转让；转让书；转让契 rBQ_iB_  
assignment of interest 权益转让 0q()|y?}  
assignment of letters patent and trade mark 专利证书及商标转让 ^O?/yV?4c  
assignment of property 物业转让；物业转让书 !|S(Ms  
assignment right 转让权 8W*%aOi5+  
assignor 转让人 =W(Q34  
associate 有联系的人；有关连人士；相联者；合伙人；联系人  dm\F  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $*^7iT4q_t  
associate member 附属会员 G/)O@Ugp  
associated body corporate 相联法人团体 6AAz  
associated company 相联公司；联属公司 BX`{73sw  
associated corporation 相联法团 D+rxT: d  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bQgc8
/  
公认会计师公会〔英国〕 t%d Z-Ym  
Association of Futures Exchange Brokers 香港期货经纪协会 0yk]o5a++  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |mZxfI  
association of underwriters 承保人组织 Ytn9B}%o  
assumption of control 接管 KI"#f$2&  
assurance 担保；保险；转易；转易书 Z9v31)q(  
assurance of interest 权益的转易 01 }D,W`  
at 19XX price 按一九ＸＸ年价格计算 hNC&T`.-~B  
at a discount 按赔价计算；按贴水价格计算；打折扣 g|
o,uD  
at a premium 按溢价计算；按升水价格计算 qU \w=  
at call 通知付款；按通知 `'DmDg  
at constant market price 按固定市价计算 qqjwJ!@P  
at constant price 按固定价格计算 k =>oO9
`  
at cost 按成本计算 .YtKS  
at current market price 按当时市价计算；按现时市价计算 w'>pY  
at current price 按当时价格计算；按现时价格计算 R$R*'l  
at factor cost 按要素成本计算；按生产要素成本计算 !z\h|wU+  
at money-of-the-day price 按付款当日价格计算 j*|VctM  
at or better 按指定或较佳价位〔买卖指令〕 =/@D8{pU  
at par 按面值计算；平价 0{
5w 6  
at sight 见票即付 S,88*F(<^q  
at the close 按收市盘 tH!]Z4}u  
at the opening 按开市盘 R)c?`:iUB  
attestation 见证；见证条款 /2&c$9=1  
at-the-money option 平价期权 LQ@"Xe]5  
attorney 受权人；受托代表人 u+9hL4  
attornment 新拥有人承认书 k R?qb6  
attributable profit 可归属利润 1I%w?^sm_  
attributable share value 可归属股份价值
/ixp&Z|7  
Auckland Stock Exchange 奥克兰证券交易所 A7%)~z<  
auction 拍卖 NDN7[7E  
auctioneer 拍卖商 nGC/R&  
audit 审计；核数 &h}#HS>l  
Audit Commission 审计署 \;,_S+Fz8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _P!m%34|  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ./\@Km?  
audit review 帐目审查 xVw9v6@`h  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /4yo`  
audited account 审计帐目；经审计的帐目 sU=H&D99  
audited annual account 经审计的周年帐目 D(~U6SR  
audited balance sheet 经审计的资产负债表 D,k6$`  
auditor 核数师；核数主任；审计师 f[]dfLS"W  
auditor's certificate 核数师证明书；审计师证明书 _qF+tm  
auditor's report 核数师报告；审计师报告 P9R9(quI  
Aussie bond 澳元债券 '6DBs8>1  
austerity budget 紧缩预算  {y)=eX9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 FUiRTRIYe  
Australia All Ordinaries Index 澳洲所有普通股票指数 Pd8![Z3  
Australian Dollar [AUD] 澳元 8=!D$t\3  
Australian Options Market 澳大利亚期权市场 0-B5`=yU  
Australian Securities Commission 澳洲证券事务监察委员会 9=s<Ld  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ko!)s  
Australian Stock Exchange 澳大利亚证券交易所 R!HXhQ  
Austrian Schilling [ATS] 奥地利先令
W~)}xy  
authentication 认证；鉴证 [CY9^N  
authority to purchase 委托购买证；委购书 &eJfGt5  
authorization 认可；核准；授权；授权书 pJ>P[  
authorization by direction 指示授权 &j;wCvE4+  
authorization by instruction 指令授权 ez7A4>
/  
authorization by warrant 令状授权 2_>N/Z4T  
authorization of unit trust 单位信托的认可 {4l8}w  
authorized agent 指定代理人 _?nL+\'V  
authorized capital 法定资本 ${DUCud,kY  
authorized clerk 出市员 L7l FtX+b  
authorized dealer 认可交易商 ]>!K3kB  
authorized financial institution 认可财务机构 }H53~@WP>  
authorized fund 认可基金 o
e^I  
authorized fund house 获授权的基金公司；认可基金公司 %mW{n8W3{  
authorized institution 认可机构 59LG{R2  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Usvl}{L[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 d z|or9&  
authorized insurer 获授权保险人；获认可承保人 -uS!\  
authorized investment 特准投资项目 EAUEQk?9  
authorized person 获授权人 YqscZ(L:y  
authorized representative 获授权代表 `Gs9Xmc|  
authorized share capital 法定股本 ?4YGT  
automated quotation system 自动报价系统 a,,exi  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] yNPVOp*  
自动交易系统〔香港期货交易所有限公司〕 _O?`@g?i  
automatic adjustment mechanism 自动调整机制 e1yt9@k,  
automatic adjustment system 自动调整系统 `>o{P/HN  
Automatic Clearing House 自动票据交换所 hDDn,uzpd  
automatic exchange rates accumulation system 自动化汇率累集系统 J4hL_i
CQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fuW\bo3  
automatic teller machine [ATM] 自动柜员机 3<Lx&p~%T  
autopay 自动转帐 $t+,Tav  
available assets 可用资产 Dm981t>wL  
available fiscal reserve 现存财政储备 10Q ]67  
available profit 可用利润 !aUs>1i  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 i$Ul(?  
average 平均；平均数；海损 cZ,b?I"Q%  
average basic salary 平均基本薪金 wLIMv3;k  
average consumer expenditure 平均消费开支；一般消费开支 soxc0OlN  
average cost 平均成本 yxPazz  
average cost of land production 增辟土地平均成本 }CSDV9).S  
average daily turnover 平均每日成交额  1~gnc|?  
average daily wage rate 平均每日工资率 l$KA)xbI  
average expenditure pattern 平均开支模式 <)Dj9' _J  
average growth rate 平均增长率 X0HZH?V+  
average net fixed assets 固定资产平均净值 hPB9@hT$  
average of relatives 相对价格平均数
70d1ReQ  
average price 平均价格 -_g0C^:<,  
average propensity to consume 平均消费倾向；一般消费倾向 ^^sE:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 qZdQD  
average rate 平均率 M/f<A$xx_  
average revenue 平均收入；平均收益 #
~]zhHI  
average stock 平均库存；平均存货 'ms-*c&  
average yearly rent 平均年租 }rUN_.n4z  
avoidance of double taxation 避免双重课税 b=C*W,Q_#  
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 LVM%"sd?  
dl
h)gp;  
给你加分了