一些有用的会计术语(也不知道发的地方对不对)A

A: XdS&s}J[I  
A share Ａ股；甲类股份 />^sGB  
abatement of tax 减税；减扣免税额 F/33# U  
ABN AMRO Bank N.V. 荷兰银行 VZhtx)  
above-the-line expenditure 线上项目支出；经常预算支出 (R^X3  
above-the-line receipt 线上项目收入；经常预算收入 +S/OMkC  
ABSA Asia Limited 南非联合亚洲有限公司 Ejxz
X1
:  
absolute change 绝对数值变更 _Sa7+d(  
absolute expenditure 实际开支 +d/V^ <#  
absolute guideline figure 绝对准则数字 xZ
biEDU  
absolute interest 绝对权益 @`"UD  
absolute order of discharge 绝对破产解除令 YU>NGC]}d  
absolute profit margin 绝对利润幅度 <5).(MTa  
absolute value 实值；绝对值 9BW"^$  
absolutely vested interest 绝对既得权益 p1}umDb%  
absorbed cost 已吸收成本；已分摊成本 rjk{9u1a"  
absorption 吸收；分摊；合并 u*n%cXY;J/  
absorption rate 吸收率；摊配率；分摊率 JK.<(=y\  
ACB Finance Limited 亚洲商业财务有限公司 $W}YXLFj?  
acceptable form of reciprocity 合理的互惠条件 BF)!VnJ  
acceptable rate 适当利率；适当汇率 VY9o}J>,w  
acceptance agreement 承兑协议 #Y|t,x;  
acceptance for honour 参加承兑 K"fr4xHq  
acceptor 承兑人；接受人；受票人 !q]@/<=  
acceptor for honour 参加承兑人 {,;R\)8D  
accident insurance 意外保险 2Kg-ZDK8  
Accident Insurance Association of Hong Kong 香港意外保险公会 p;nRxi7'  
accident insurance scheme 意外保险计划 o'Rr2,lVi  
accident year basis 意外年度基准 3UXaA;  
accommodation 通融；贷款 7LotN6H  
accommodation bill 通融票据；空头票据 ^:hI bF4G  
accommodation party 汇票代发人 NgI n\) =0  
account balance 帐户余额；帐户结余 Xg<R+o  
account book 帐簿 7bk=D~/nSg  
account collected in advance 预收款项 N$&)gI:  
account current book 往来帐簿 T( LlNq  
account of after-acquired property 事后取得的财产报告 u7>{#]  
account of defaulter 拖欠帐目 k`aHG8S\  
account payable 应付帐款 RX])#=Cs  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 PvHX#wJ  
account receivable 应收帐款 I='6>+P  
account receivable report 应收帐款报表 ;q5.\m:  
account statement 结单；帐单；会计财务报表 gXy'@!  
account title 帐户名称；会计科目 _|^cudRv  
accountant's report 会计师报告 a+!r5689  
Accountant's Report Rules 会计师报告规则 LZ'Y3 *  
accounting and auditing procedure 会计与审计程序；会计与核数程序 G
!<-9HA5  
Accounting Arrangements 《会计安排》 X}fu $2  
accounting basis 会计基础 %p; 'l  
accounting by Official Receiver 破产管理署署长呈交的帐目 `J l/@bE=  
Accounting Circular 《会计通告》 AQ)DiH  
accounting class 会计类别 1\u{1 V  
accounting date 记帐日期；会计结算日期 b=$(`y  
accounting for money 款项核算 UiE 1TD{  
Accounting Officer 会计主任 Bjc<d,]  
accounting period 会计报告期；会计期 wf`e3S  
accounting policy 会计政策；会计方针 Y'&rSHI"  
accounting practice 会计惯例 /
^M|$JRI  
accounting principle 会计准则 {e]ktj#+{  
accounting record 会计记录 @sPuc.  
accounting report 会计报告 %M7EOa  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 woyn6Z1JQ  
Accounting Society of China 中国会计学会 ORDVyb_x  
accounting statement 会计报表 #_pQS}$  
accounting system 会计制度；会计系统 F-TDS<[S?  
accounting transaction 会计事项；帐务交易 k]"DsN$
  
accounting treatment 会计处理 ][?@))  
accounting year 会计年度 d,XNok{  
accretion 增值；添加 :P/0"  
accrual 应计项目；应累算数目 UD0#Tpd7  
accrual basis 应计制；权责发生制 cLm|^j/  
accrual basis accounting 应计制会计；权责发生制会计 ;${_eab]  
accrue 应累算；应计 bc3 T8(  
accrued benefit 应累算利益 Bw Cwy  
accrued charges 应计费用 L]e@./C$  
accrued cumulative preference share dividend 应累算的累积优先股股息 \2#j1/d4  
accrued expenses 应累算费用 O'.sK pXe  
accrued interest payable 应付利息；应计未付利息 xf|vz|J?y  
accrued interest receivable 应收利息；应计未收利息 jCK 0+,;  
accrued right 累算权益 9er0Ww.d  
accruing profit 应累算的利润 Of gmJ(%  
accumulated fiscal reserve 累积财政储备 x\K9|_!  
accumulated profit 累积利润；滚存溢利 . Ua
LP  
accumulated reserve 累积储备 'UFPQ  
accumulation of surplus income 累积收益盈余 a<CJ#B2K  
acquired assets 既得资产 NK!#K>AO  
acquisition 收购；购置；取得 P9f,zM-  
acquisition cost 购置成本 Ox%.We5  
acquisition expenses 购置费用 ]_js-+w6  
acquisition of 100% interest 收购全部股权 >HRL@~~Z  
acquisition of control 取得控制权 @AfC$T  
acquisition of fixed assets 购置固定资产 Qz4n%
|  
acquisition of shell “买壳” {oVoN>gp  
acquisition price 收购价 Qj3l>O
 
act of God 天灾 8{B]_: -:  
acting partner 执事合伙人 $ISx0l~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 f?BApm  
active partner 积极参与的合伙人 A$1Gc>C  
active trading 交投活跃 WB|N)3-1  
actual circulation 实际流通 @.8FVF  
actual cost 实际成本 `gE_u  
actual expenditure 实际开支；实际支出 kP[LS1}*  
actual income 实际入息；实际收入；实际收益 _xu_W;nh  
actual market 现货市场 FCIA8^}s  
actual price 现货价；实际价格 N /Fa^[  
actual profit 实际利润 dw YGhhm  
actual quotation 实盘；实际价位；实际报价
6}JW- sA  
actual year basis 按实际年度计算 f7v|N)  
actuals 实货 []<N@a6VA>  
actuarial investigation 精算调查 DP6>fzsl  
actuarial principle 精算原则 s$ZKd  
actuarial report 精算师报告 shuoEeoo  
Actuarial Society of Hong Kong 香港精算学会 r"$~Gg.%(  
actuarial valuation 精算师估值 kJNu2S  
actuary 精算师 La8D%N  
ad referendum agreement 暂定协议；有待覆核的协定 +@BjQ|UZ  
ad valorem duty 从价税；按值征税 :TRhk.  
ad valorem duty system 从价税制 DTN)#GCtF  
ad valorem fee 从价费 f\X7h6k8{  
ad valorem tariff 从价关税 ]&_z@Z.i  
additional allowance 额外免税额 e3=-
7FU  
additional amount for unexpired risk 未过期风险的额外款额 20`QA u)'  
additional assessable profit 补加应评税利润 r}M2t$nv  
additional assessment 补加评税 7OdJ&Gzd  
additional commitment 额外承担 @$R^-_m  
additional commitment vote 额外承担拨款 Z_(P^/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PM8*/4Cu.5  
additional dependent parent allowance 供养父母额外免税额 ?F^O7\rw  
additional provision 额外拨款 $0,lE+7*  
additional stamp duty 附加印花税 ~vV+)KI  
additional tax 补加税罚款；补加税款 /7&WFCc)(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "VgPaz
#  
adjudged bankrupt 被裁定破产 1qE*M7_:E>  
adjudicated bankrupt 裁定破产人 \:Z8"~G  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 owe6ge7m  
adjudication of bankruptcy 裁定破产；宣告破产 V
7)<
MY  
adjudication of insolvency 裁定无力偿还债务 Q7pjF`wu  
adjusted actual 经调整的实数；调整后的实数 d37|o3oC  
adjusted current assets 经调整的流动资产；调整后的流动资产 g93H
l&  
adjusted figure 经调整的数字；调整后的数额 
K-Fro~U  
adjusted liabilities 经调整的负债；调整后的负债 b@ OF  
adjusted loss 经调整的亏损；调整后的亏损 4O'%$6KR(  
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 fp2uk3Bm[  
adjusted profit 经调整的利润；调整后的利润 WVdF/H  
adjusted surplus 经调整的盈余额；调整后的盈余额 @XN*H- |  
adjusted value 经调整的价值；调整后的价值 (dHil#l  
adjustment 调整；修订；理算〔保险〕 4Ixu%  
adjustment centre 调剂中心 h:Hpz  
adjustment lag 调整过程的时间差距；调整时差 4=C7V,a  
adjustment mechanism 调整机制 !~-@p?kW/  
adjustment of loss 亏损调整 4%>2>5  
adjustment process 调整过程；调整程序 v O@7o  
adjustment range 调整幅度 EeDK ^W8N  
administered exchange rate 受管制汇率 gT#hF]c:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _Eus7  
administration expenses 行政费用 xi}3)5  
administration fee 手续费；行政费 NU(YllPB  
administration in bankruptcy 破产管理 |*JMCI@Mz  
administration order 遗产管理令 GEJy?$9
 
administrator 管理人；遗产管理人 ;GZ/V;S  
administrator of the estate 遗产管理人
Fm`c  
admission of debt 债项承认书 !BEl6h  
admission of proof 接纳债权证明 ;6tGRh$b  
advance 放贷款项；垫付款项；预支款项；预付款项 zdgSq
v  
advance account 暂支帐目；预付款帐户 g;\_MbfP  
advance compensation 预付补偿金 \!df)qdu  
advance from shareholder 股东垫款 H&=fD` Xq  
advance pending reimbursement 预支以待日后付还 g&fq)d  
advanced economy 先进经济体系 <4RP:2#  
advancement 预付；预付财产
sG:tyvln  
advances warrant 垫款令 A ^X1  
advancing 贷出 H'x)[2  
adverse balance 逆差 }HxC~J"  
adverse exchange 逆汇 W3]?>sLE*  
advertisement addressed to shareholders 在报章刊登的致股东通告 6GsB*hW  
advice for collection 托收通知书 e6 a]XO^  
advice of drawing 提款通知书；汇票通知书 {"hyr/SKd  
advice of payment 付款通知 PGJkQsp0  
Advisory Committee [Securities and Futures Commission] QP<vjj%  
谘询委员会〔证券及期货事务监察委员会〕 "4WwiI9  
Advisory Committee on Diversification 经济多元化谘询委员会 ANlzF&K  
affidavit 誓章；遗产申报誓章 #iAw/a0&  
affidavit of no receipt 述明无收款的誓章 2}kJN8\F  
affiliate 联号；联营公司；附属公司 _&K>fy3t&  
affiliated company 附属公司；联号；联营公司 !H4C5wDu  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !f)^z9QX8  
affordability 负担能力 wG",Obja  
African Development Bank [AfDB] 非洲开发银行 f_;6uCCO  
after-acquired property 事后取得的财产 MOIMW+n  
after-hours dealing 市后交易 _)-y&  
after-tax profit 税后盈利；税后利润；税后溢利 3?uah'D5  
agency agreement 代理协议 O%m>4OdH  
agency expenses 代理机构的开支 3\H0Nkubts  
agency fee 代理费 jI45X22j  
Agency Law 《代理法》 .aD=d\  
agent 代理人；承销人 6&[rATU+  
agent of company 公司代理人 7Lx=VX#]q  
agent's fee 代理人费；经纪费 p$}1V2
h;  
aggregate 总计；总数；总体数字 #KwK``XC4  
aggregate amount 总款额；总额 :za:gs0  
aggregate assets and liabilities 总体资产与负债 W,|JocDq  
aggregate at constant price 按固定价格计算的总体数字 \!s0H_RJY  
aggregate demand 总需求 h
g+0!DVx  
aggregate gross position 总持仓量 OJXK]dZ  
aggregate limit 总限额 \>)#cEX5  
aggregate of salaries tax 合计薪俸税 1MxO((
k  
aggregate performance 总体表现；总体业绩 K%(DRkj)  
aggregate supply 总体供应 w?"s6L3  
aggregate surplus 总盈余 Tu7sA.73k  
aggregate total 整体总额 *7^w}v+.  
aggregate value 总值；合计价值 U{Moyj  
aggregated basis 合计基准 4j}uVGi{e  
aggregated net chargeable income 合计应课税入息实额 G&dz<f
 
aggregation 合并计算；合计；总和 mE"},ksg  
aggregation of incomes of husband and wife 夫妇入息合并计算 |\J! x|xy  
aggregation of property 财产的总和 xv~E
wT)  
agio 差价；贴水 z1m$8-4  
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》 -"/l)1ox,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment t+2,;G  
《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》 1LonYAHF  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment iU"{8K,  
《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》 %-#rzeaW  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f]DO2r  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ghDOz 3  
agreement for a settlement 授产协议 ER)to<k  
agreement for assignment 转让协议 >;Vy{bL8  
agreement for sale 售卖协议；买卖协议 y({EF~w  
agreement for sale and purchase 买卖协议 |>jlm
a
V  
agreement for the payment of interest 支付利息协议 k8O%gO  
agreement for the repayment of money 还款协议 C252E  
agreement of reinsurance 再保险协议 !R3ZyZcX  
Agricultural Bank of China 中国农业银行 Y!fgc<]'&  
air passenger departure tax 飞机乘客离境税 xL}~R7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m$80D,3  
airport tax 机场税 #ByrX\  
alcohol duty 酒精税 z-`-0@/A$  
alienation 让与；让渡；转让 GCv*a[8?n  
alimony 生活费；赡养费 EbMG9  
All Ordinaries Index [AOI] 所有普通股指数 TY*uK  
all risks 全险；综合险 @Xl/<S&  
All Sales Record for Stock Market 《股票市场成交报告》 V8+8?5'l  
Allied Capital Resources Limited 新联财务有限公司 wfrSI:+>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Z Ne(sg~G  
allocation letter 拨款信件 o 12w
p  
allocation of fund 分配款项；预留款项 aT20FEZ;  
allocation of profit 利润分配；溢利分配 z P=3B%$  
allocation warrant 拨款令 zjUT:#(k  
allotment 分配；配股 2t1u{  
allotment notice 股份配售通知；配股通知 UwVc!Lys  
allotment of shares 股份分配 W~2T/~M  
allowable 可获宽免；免税的 CyV(+KBe_  
allowable business loss 可扣除的营业亏损 Q4QF_um  
allowable expenses 可扣税的支出 YLFM3IaP  
allowance 免税额；津贴；备抵；准备金 [FN4_  
allowance for debts 债项的免税额 ;ep@ )Y  
allowance for depreciation by wear and tear 耗损折旧免税额 :JfT&YYi"  
allowance for funeral expenses 殡殓费的免税额 Nk@ag)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N9X`81)t  
allowance for repairs and outgoings 修葺及支出方面的免税额 |!\5nix3A>  
allowance to debtor 给债务人的津贴 z3(:a'  
alteration of capital 资本更改 ,R5z`O  
alternate trustee 候补受托人 )&wJ_(z  
amalgamation 合并 >%Nqgn$V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^>tqg^  
ambit of charges 征税范围；收费范围 boWaH}?0'  
amended valuation 经修订的估值 ~pve;(e=  
American Commodities Exchange 美国商品交易所 MWn+
e  
American Express Bank Limited 美国运通银行 c
^%&-],  
American Stock Exchange 美国证券交易所 $C`Y
Vv%?0  
amortization 摊销 Fa^I 1fk  
amount due from banks 存放银行同业的款项 OYayTKxN  
amount due from banks abroad 存放海外银行同业的款项 _0 $W;8X  
amount due from holding companies 控股公司欠款 Ry4`Q$=:  
amount due from local banks 存放本港银行同业的款项 tk~<tqMq  
amount due to banks 银行同业的存款 PYJ8\XZ1_N  
amount due to banks abroad 海外银行同业的存款 5`Oaf\S  
amount due to holding companies 控股公司存款 y-=YXqj  
amount due to local banks 本港银行同业的存款 #F25,:hY  
amount due to outport banks 外埠银行同业的存款 y)#=8oci  
amount for note issue 发行纸币的款额 aW@J]slg  
amount of bond 担保契据的款额 +-OnO7f  
amount of consideration 代价款额 p!RyxB1.|  
amount of contribution 供款数额 wh)Ujgd  
amount of indebtedness 负债款额 2%gLq  
amount of principal of the loan 贷款本金额 ?0VETa ~m  
amount of rates chargeable 应征差饷数额 :iVEm9pB)  
amount of share capital 股本额  SED_^  
amount of sums assured 承保款额 z57|9$h}w  
amount of variation 变动幅度 iIO_
d4Z  
amount of vote 拨款数额 &HIG776  
amount payable 应付款额 GK\`8xWE  
amount receivable 应收款额 J6W"t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +VdC g_  
analysis 分析 ^7$V>|  
ancillary risk 附属风险 sH`(y)`_  
annual account 周年帐目；周年帐目报表；年度决算；年结 }`*DMI;-  
annual accounting date 年结日期 n1 kh8
,  
annual allowance 每年免税额；年积金；年度津贴；年津 9&7$oI$!J  
annual balance 年度余额 hB 36o9|9  
annual disposable income 每年可动用收入 OF/DI)j3  
annual estimates 周年预算 mjXO}q7  
annual fee 年费 @>4=}z_e  
annual general meeting 周年大会 aK4ZH}XHE"  
annual growth rate 年增率；每年增长率 ~LufHbr  
annual long-term supplement 长期个案每年补助金  :bBMy\(u  
annual pensionable emolument 可供计算退休金的年薪 SXx;-Ws  
annual report 年报 3Z-N*bhC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $S_G:}tna  
annual return 周年报表；周年申报表；每年报税表格 >cM}M=4s  
Annual Return Rules 《周年报表规则》 ewD=(yr  
annual review of consumer prices 每年消费物价回顾 -lNT"9  
annual roll-forward basis 逐年延展方式 cs6I K6wo  
annual salary 年薪 Hb|y`Ok  
annual statement 年度报表；年度决算表 t,>j{SK~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 'awZ-$#  
annuitant 年金受益人 |JRaskd  
annuity 年金 /By`FW Y  
annuity contract 年金合约 dp'xd>m  
annuity on human life 人寿年金 R7j'XU  
antecedent debt 先前的债项 }!n90 9L  
ante-dated cheque 倒填日期支票 /\C
5`>x  
anticipated expenditure 预期开支 ?> 7SZiC`  
anticipated net profit 预期纯利 R<AT}!mkR  
anticipated revenue 预期收入 6i.!C5YX]  
anti-inflation measure 反通货膨胀措施 Y[WL}:"93  
anti-inflationary stance 反通货膨胀立场 UYW{AG2C  
apparent deficit 表面赤字 [yf&]0  
apparent financial solvency 表面偿债能力 DgiMMmpE  
apparent partner 表面合伙人 qp)a`'Pq  
application for personal assessment 个人入息课税申请书 cJ#|mzup  
application of fund 资金应用 hm+,o_+  
application to release as liquidator and to destruct the books of accounts and documents B9Y*'hmI  
申请免除清盘人职务及毁灭帐簿与文件 iZbY@-3fc  
appointed actuary 委任精算师 F3 z:|sTqc  
appointed auditor 委任核数师；委任审计师 "- XJZ;5  
appointed trustee 委任的受托人 NwB;9ZhZ  
appointer 委任人 ^ua8Ya  
apportioned pro rata 按比例分摊 @}B,l.Tj  
apportionment 分配；分摊 "FfIq;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w=MiJr#3^  
apportionment formula 分摊方程式 Q@HW`@i  
apportionment of estate duty 遗产税的分摊
8M9}os  
appraisal 估价；评估 $yY\[C  
appreciable growth 可观增长 i$bHet  
appreciable impact 显着影响 +rcDA|  
appreciable increase 可观增长 U~1jmxE  
appreciation 增值；升值 lIDGL05f'  
appreciation against other currencies 相对其他货币升值 Pe<}kS m4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 g (:%E  
appreciation tax 增值税 bL9EX$P  
appropriation 拨款；拨用；拨付 A(dWAe,  
appropriation account 拨款帐目 >L{s[pLJ  
Appropriation Bill 拨款法案 _}RzJKl@  
appropriation-in-aid system 补助拨款办法 :SD^?.W\iT  
approved assets 核准资产 7B| #*IZe  
approved basket stock 认可一篮子证券 Fy'/8Yv#L  
approved budget 核准预算 ?O!'ZZX  
approved charitable donation 认可慈善捐款 '}|sRuftb  
approved charitable institution 认可慈善机构 `PVr;&  
approved currency 核准货币；认可货币 {u4=*>?G  
approved estimates 核准预算 3duWk sERC  
approved estimates of expenditure 核准开支预算 Z+?V10$  
approved overseas insurer 核准海外保险人 cm!|A)~  
approved overseas trust company 核准海外信托公司 <!qv$3/7  
approved pooled investment fund 核准汇集投资基金 4_'($FC1  
approved provident fund scheme 认可公积金计划 2&Hn%q)  
approved provision 核准拨款 +o7Np|Ou  
approved redeemable share 核准可赎回股份 !W3bHy:C"  
approved regional stock 认可地区性证券 @cz\'v6E  
approved retirement scheme 认可退休金计划 a$K.Or}  
approved subordinated loan 核准附属贷款 = ^OXP+o  
arbitrage 套戥；套汇；套利 j9XRC9   
arbitrageur 套戥者；套汇者 f#3U,n8:  
arbitrary amount 临时款项 aHzS>  
arrangement 措施；安排；协定 R]y[n;aGC  
arrears 欠款 FPBO=?H.  
arrears of pay 欠付薪酬 0-!K@#$>=  
arrears of revenue 逾期未收税款；逾期未收的帐项 '.8E_Jd0E  
articles of association 组织章程；组织细则；组织章程细则 !f^'-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AO"pm  
ascertainment of profit 确定利润 ]l.qp5eQ  
"Asia Clear" “亚洲结算系统” t:?8I9d  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 u_~*)w+mS@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 PIxd'B*MF  
Asian Development Fund [ADF] 亚洲发展基金 !0+!%Nr>J  
Asian dollar bond 亚洲美元债券 ;#F7Fp*U  
Asian dollar market 亚洲美元市场 lm 1Mz  
Asian dollar rate 亚洲美元利率 o;D[F  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 tnCGa%M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 k25:H[   
asked price 沽盘；喊价；索价；卖方报价 ?h*Ngb
j>  
assessable income 应评税入息 LQs>[3rK  
assessable loss 应评税亏损 xct{Tv[FO  
assessable profit 应评税利润 ?%Pd:~4D  
assessable value 应评税值 lNw8eT~2
 
assessed profit 估定利润 D:yj#&
I  
assessed value 经评估价值 /y.+N`_  
assessment 评税；评定；估价；评税单 rnV\O L  
assessment number 评税编号；估价编号 }hPF
d  
assessment of additional tax 补加税评税 |9X$@R  
assessment of performance 业绩评估；实绩评价 qek[p_7  
Assessor 评税主任 #ARQ
B2V  
asset price bubbles 资产价格泡沫 :@H&v%h(u  
asset-backed securities 具资产保证的证券 ygA~d9"  
assets accretion 资产增值 b?~%u+'3  
assets and liabilities 资产与负债 e{<r<]/j
 
assets betterment statement 资产递增表；资产改进表 1oSrhUTy  
assets lending 实物放款；有抵押贷款 H(~:Ajj+zQ  
assets of the company passing on the death 死者去世时转移的公司资产 DnZkZ;E/  
assets pledged as security for liabilities 用作负债抵押的资产 G; *jL4  
assets portfolio 资产投资组合 (<"uV%1  
assets price 资产价格 >5aZ
?#TS1  
assets quality 资产质素 DV  
assets realization 资产变现 mT7B#^H  
assets refinancing arrangement 资产再集资安排 (pl|RmmDz  
assets securitization 资产证券化 dV( "g],  
assets situated outside Hong Kong 在香港以外地方的资产 %}nNwuJ  
assets stripping 削减资产；拆卖资产 aBN^J_  
assets value 资产值 d*e
0/#s  
assignee 承让人 k\qF> =  
assignment 转让；转让书；转让契 /g_cz&luR  
assignment of interest 权益转让 mYy{G s7  
assignment of letters patent and trade mark 专利证书及商标转让 [vJLj>@  
assignment of property 物业转让；物业转让书 Bv)^GU&  
assignment right 转让权 #'@pL0dj  
assignor 转让人 DhVF^=x$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8)wxc1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f[AN=M"B"s  
associate member 附属会员 z;dFS  
associated body corporate 相联法人团体
h "MiD  
associated company 相联公司；联属公司 ;!ICLkc$  
associated corporation 相联法团 gtV^6(Y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] KXQ &u{[<  
公认会计师公会〔英国〕 'nrXRDb  
Association of Futures Exchange Brokers 香港期货经纪协会 N}j]S{j}'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 iE~][_%U  
association of underwriters 承保人组织 #}8l9[Q|M  
assumption of control 接管 wc%Wy|d  
assurance 担保；保险；转易；转易书 DxFmsjX[L  
assurance of interest 权益的转易 X#|B*t34  
at 19XX price 按一九ＸＸ年价格计算 aw\\oN*  
at a discount 按赔价计算；按贴水价格计算；打折扣 $y0[AB|V  
at a premium 按溢价计算；按升水价格计算 *CIR$sS  
at call 通知付款；按通知 _{]\} =@  
at constant market price 按固定市价计算 zmw <y2`  
at constant price 按固定价格计算 GV+K] KDI  
at cost 按成本计算 qPn}$1+~  
at current market price 按当时市价计算；按现时市价计算 O7M8!3Eqm  
at current price 按当时价格计算；按现时价格计算 m ll-cp  
at factor cost 按要素成本计算；按生产要素成本计算 z^ai *   
at money-of-the-day price 按付款当日价格计算 / bxu{|.  
at or better 按指定或较佳价位〔买卖指令〕 5a`f% h%  
at par 按面值计算；平价 mM[!g'*  
at sight 见票即付 :"vW;$1 }  
at the close 按收市盘 r~q(m>Ct6  
at the opening 按开市盘 xzZ2?zWi  
attestation 见证；见证条款 ,[} XK9  
at-the-money option 平价期权 B#+
0jdF;  
attorney 受权人；受托代表人 _V.MmA  
attornment 新拥有人承认书 va`/Dp)M  
attributable profit 可归属利润 <W
Hu</  
attributable share value 可归属股份价值 8NE+G.:G  
Auckland Stock Exchange 奥克兰证券交易所 Y#/mE!&  
auction 拍卖 Z~?1xJ&  
auctioneer 拍卖商 #cnh ~O  
audit 审计；核数 uPmK:9]3R  
Audit Commission 审计署 \W,,@-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (R9{wGV [  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 T4M"s;::1  
audit review 帐目审查 -E$(<Pow~\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 sU|\? pJ  
audited account 审计帐目；经审计的帐目 k%|Sl>{Ir  
audited annual account 经审计的周年帐目 !Qqi%  
audited balance sheet 经审计的资产负债表 KF%tF4^+|  
auditor 核数师；核数主任；审计师 l\HLlwYO  
auditor's certificate 核数师证明书；审计师证明书 mm l`,t8  
auditor's report 核数师报告；审计师报告 ]T?Py)  
Aussie bond 澳元债券 P[G
.LO  
austerity budget 紧缩预算 ]52.nxs~  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 uZg[PS=@!X  
Australia All Ordinaries Index 澳洲所有普通股票指数 _s1pif  
Australian Dollar [AUD] 澳元 y^*o%2/  
Australian Options Market 澳大利亚期权市场 7xhBdi[ dQ  
Australian Securities Commission 澳洲证券事务监察委员会 kL7n`o  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1Zh4)6x  
Australian Stock Exchange 澳大利亚证券交易所 6H#4iMeh  
Austrian Schilling [ATS] 奥地利先令 PXx:JZsju  
authentication 认证；鉴证 xa=Lu?t%<  
authority to purchase 委托购买证；委购书 *K57($F  
authorization 认可；核准；授权；授权书 $$5E+UDOs  
authorization by direction 指示授权 v
>[U*E  
authorization by instruction 指令授权 S.I3m-  
authorization by warrant 令状授权 4X1!t   
authorization of unit trust 单位信托的认可 >, 9R :X(  
authorized agent 指定代理人 pkKcTY1Fx  
authorized capital 法定资本 }x9D;%)/  
authorized clerk 出市员 R/O>^s!Co  
authorized dealer 认可交易商 YAc~,N
 
authorized financial institution 认可财务机构 UyUz_6J  
authorized fund 认可基金 )@Vz,f\}  
authorized fund house 获授权的基金公司；认可基金公司 Fcz}Gs4  
authorized institution 认可机构 Y6Mp[=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8k0f&Cak=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &*JU N}86  
authorized insurer 获授权保险人；获认可承保人 yU{Q`6u T  
authorized investment 特准投资项目 C]bre^q  
authorized person 获授权人 6 6%_p]U  
authorized representative 获授权代表 z|k0${iu#  
authorized share capital 法定股本 qk *b,`;  
automated quotation system 自动报价系统 LFskNF0X  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] DTMoZm  
自动交易系统〔香港期货交易所有限公司〕 _-R&A@  
automatic adjustment mechanism 自动调整机制 ? koIZ  
automatic adjustment system 自动调整系统 sA|!b.q  
Automatic Clearing House 自动票据交换所 yW)&jZb"(  
automatic exchange rates accumulation system 自动化汇率累集系统 wR%F>[6.{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tYk!Y/O}  
automatic teller machine [ATM] 自动柜员机 $[xS>iuD  
autopay 自动转帐 JGRL&MG4  
available assets 可用资产 q(9S4F   
available fiscal reserve 现存财政储备 ?heg_~P  
available profit 可用利润 xW.~Jt  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 6>Z)w}x^  
average 平均；平均数；海损 A?+0Ce&qL  
average basic salary 平均基本薪金 U(rY,4'  
average consumer expenditure 平均消费开支；一般消费开支 c.eUlr_{  
average cost 平均成本 Rh :|ij>B  
average cost of land production 增辟土地平均成本 .dO8I/lhV  
average daily turnover 平均每日成交额 ]5',`~jkF  
average daily wage rate 平均每日工资率 /7fD;H^*  
average expenditure pattern 平均开支模式 v1VH&~e  
average growth rate 平均增长率 dZ,IXA yB  
average net fixed assets 固定资产平均净值 f6])
M)  
average of relatives 相对价格平均数 d2U+%%Tdw  
average price 平均价格 }`uFLBG3  
average propensity to consume 平均消费倾向；一般消费倾向 WXs?2S*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'D:R]@eK]  
average rate 平均率 A:4?Jd>  
average revenue 平均收入；平均收益 )_a;xB`S(  
average stock 平均库存；平均存货 v vzPt.ag  
average yearly rent 平均年租 _O3X;U7rc  
avoidance of double taxation 避免双重课税 ^5n#hSqZ=M  
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 @+7CfvM  
/d*[za'0  
给你加分了