一些有用的会计术语(也不知道发的地方对不对)A

A: oxxuw Dcl  
A share Ａ股；甲类股份 \]>
YLyG  
abatement of tax 减税；减扣免税额 z$Jm1l  
ABN AMRO Bank N.V. 荷兰银行 YY;<y%:8Z  
above-the-line expenditure 线上项目支出；经常预算支出 F
Ct<h/  
above-the-line receipt 线上项目收入；经常预算收入 DP{nvsF  
ABSA Asia Limited 南非联合亚洲有限公司 ` @QZK0Ox  
absolute change 绝对数值变更 JV~ Dly>  
absolute expenditure 实际开支 )Q1>j 2&  
absolute guideline figure 绝对准则数字 `G$>T#Dq  
absolute interest 绝对权益 BA h'H&;V  
absolute order of discharge 绝对破产解除令 ei5YxV6I  
absolute profit margin 绝对利润幅度 >eTbg"\  
absolute value 实值；绝对值 P<vl+&*  
absolutely vested interest 绝对既得权益 >+{WiZ`  
absorbed cost 已吸收成本；已分摊成本 qPPe)IM'Sc  
absorption 吸收；分摊；合并 =mYf] PIX  
absorption rate 吸收率；摊配率；分摊率 q;68tEupR  
ACB Finance Limited 亚洲商业财务有限公司 B
<d=;V  
acceptable form of reciprocity 合理的互惠条件 LhL |ETrJ  
acceptable rate 适当利率；适当汇率 72, m c  
acceptance agreement 承兑协议 _V"0g=&Hc  
acceptance for honour 参加承兑 0x<ASfka  
acceptor 承兑人；接受人；受票人 J
K2{9#*  
acceptor for honour 参加承兑人 c,@Vz 7c  
accident insurance 意外保险 :qE.(k1@5  
Accident Insurance Association of Hong Kong 香港意外保险公会 $9G& wH>{  
accident insurance scheme 意外保险计划 PMAz[w,R~  
accident year basis 意外年度基准 UBwl2Di  
accommodation 通融；贷款 f./K
/  
accommodation bill 通融票据；空头票据 ZVXPp-M  
accommodation party 汇票代发人 e0(/(E:  
account balance 帐户余额；帐户结余 \HO)ss)"  
account book 帐簿 Wep^He\:  
account collected in advance 预收款项 'maX  
account current book 往来帐簿 s,Gl{  
account of after-acquired property 事后取得的财产报告 BHr,jC  
account of defaulter 拖欠帐目 \WiCI:  
account payable 应付帐款 %M96m  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -m^-p  
account receivable 应收帐款 ) ^En  
account receivable report 应收帐款报表 rD}g9?ut  
account statement 结单；帐单；会计财务报表 T 6D+@i  
account title 帐户名称；会计科目 "WKOlfPa  
accountant's report 会计师报告 9G[ DuYJI  
Accountant's Report Rules 会计师报告规则 h~#iGs  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #&.Znk:@.f  
Accounting Arrangements 《会计安排》 toA}0MI(:  
accounting basis 会计基础 y_9\07va<  
accounting by Official Receiver 破产管理署署长呈交的帐目 JRB6T_U  
Accounting Circular 《会计通告》 ]$g07 7o  
accounting class 会计类别 ,NGHv?.N  
accounting date 记帐日期；会计结算日期 ~|"Vl<9  
accounting for money 款项核算 Q^ W,)%  
Accounting Officer 会计主任 %V=%ARP|  
accounting period 会计报告期；会计期 BvP\c_  
accounting policy 会计政策；会计方针 <6(0ZO%,C!  
accounting practice 会计惯例 0BXr[%{`  
accounting principle 会计准则 q|ce7HnK  
accounting record 会计记录 atZe`0  
accounting report 会计报告 >*EZZ\eU!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $q\"d?n  
Accounting Society of China 中国会计学会 fizW\f8ai  
accounting statement 会计报表 4ior  
accounting system 会计制度；会计系统 ovp/DM  
accounting transaction 会计事项；帐务交易 M+:5gMB'  
accounting treatment 会计处理 ddgDq0N1j  
accounting year 会计年度 }F]Z1('  
accretion 增值；添加 at?I @By  
accrual 应计项目；应累算数目 r:sa|+  
accrual basis 应计制；权责发生制 HVa D  
accrual basis accounting 应计制会计；权责发生制会计 IT NFmD  
accrue 应累算；应计 /Qst :q  
accrued benefit 应累算利益 xuUEJ a&  
accrued charges 应计费用 ~Z5AImR|  
accrued cumulative preference share dividend 应累算的累积优先股股息 Bv7FZK3  
accrued expenses 应累算费用 bo#xqSGQ  
accrued interest payable 应付利息；应计未付利息 YXp\C"~g  
accrued interest receivable 应收利息；应计未收利息 vN(~}gOd\  
accrued right 累算权益 WHx#;  
accruing profit 应累算的利润 vEfj3+e  
accumulated fiscal reserve 累积财政储备 K3mP6Z#2  
accumulated profit 累积利润；滚存溢利 ! \s}A7  
accumulated reserve 累积储备 a &tWMxBr  
accumulation of surplus income 累积收益盈余 IFBt#]l0  
acquired assets 既得资产 (wL$h5SG  
acquisition 收购；购置；取得 +=/j+S`  
acquisition cost 购置成本 wnC-~&+6  
acquisition expenses 购置费用 d*tWFr|J-  
acquisition of 100% interest 收购全部股权 t0f7dU3e;L  
acquisition of control 取得控制权 h2'6W)  
acquisition of fixed assets 购置固定资产 bf/6AY7  
acquisition of shell “买壳” w!"A$+~  
acquisition price 收购价 Y%/RGYKh  
act of God 天灾 `LoRudf_`  
acting partner 执事合伙人 5=V"tQ&d9U  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9<3( QR  
active partner 积极参与的合伙人 Tbm ~@k(C  
active trading 交投活跃 #U-y<[ 3  
actual circulation 实际流通 "&H'?N%9Up  
actual cost 实际成本 A_TaXl(  
actual expenditure 实际开支；实际支出 =+_nVO*  
actual income 实际入息；实际收入；实际收益 2Rw<0.i|  
actual market 现货市场 PV\J] |d,%  
actual price 现货价；实际价格 {-I+  
actual profit 实际利润 c!HGiqp  
actual quotation 实盘；实际价位；实际报价 oOprzxf"+Z  
actual year basis 按实际年度计算 *m
]Y6  
actuals 实货 oU)(/  
actuarial investigation 精算调查 !%$[p'  
actuarial principle 精算原则 N/F_,>E  
actuarial report 精算师报告 _ uOi:Ti  
Actuarial Society of Hong Kong 香港精算学会 v9H t~\>  
actuarial valuation 精算师估值  B=*0  
actuary 精算师 R'Ue>k  
ad referendum agreement 暂定协议；有待覆核的协定 KAZ<w~55c  
ad valorem duty 从价税；按值征税 }-:B`:K&  
ad valorem duty system 从价税制 [NE!  
ad valorem fee 从价费 D`QMlRzXy  
ad valorem tariff 从价关税 _b8KK4UR  
additional allowance 额外免税额 9U;  
additional amount for unexpired risk 未过期风险的额外款额 Yp(0XP5o  
additional assessable profit 补加应评税利润 g5#LoGc  
additional assessment 补加评税 K3vZ42n  
additional commitment 额外承担 [GbrKq(  
additional commitment vote 额外承担拨款 / xv5we~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #8XmOJ"W3k  
additional dependent parent allowance 供养父母额外免税额 1$DcE>  
additional provision 额外拨款 (P?|Bk[  
additional stamp duty 附加印花税 \X\< +KU  
additional tax 补加税罚款；补加税款 }Nn+Ny  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,]\cf  
adjudged bankrupt 被裁定破产 ->pU!f)\X  
adjudicated bankrupt 裁定破产人 _f2rz+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8L:AmpQdpA  
adjudication of bankruptcy 裁定破产；宣告破产 mKtMI!FR  
adjudication of insolvency 裁定无力偿还债务 U;3t{~Ym  
adjusted actual 经调整的实数；调整后的实数 h];H]15&  
adjusted current assets 经调整的流动资产；调整后的流动资产 A)~oD_ooQ  
adjusted figure 经调整的数字；调整后的数额 ;F1y!h67<  
adjusted liabilities 经调整的负债；调整后的负债 &L0Ii)Ns  
adjusted loss 经调整的亏损；调整后的亏损 28v^j*=* \  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 )7Hx<?P  
adjusted profit 经调整的利润；调整后的利润 RNB-W%  
adjusted surplus 经调整的盈余额；调整后的盈余额 bCP2_h3*  
adjusted value 经调整的价值；调整后的价值 KRGj6g+  
adjustment 调整；修订；理算〔保险〕 9.xb-m7  
adjustment centre 调剂中心 :C^{L
c  
adjustment lag 调整过程的时间差距；调整时差 [BdRx`  
adjustment mechanism 调整机制 ,(oolx"Xa  
adjustment of loss 亏损调整 Z[[*:9rY|  
adjustment process 调整过程；调整程序 '9]?jkl  
adjustment range 调整幅度 b,:^\HKC  
administered exchange rate 受管制汇率 VS4Glx73  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .qe+"$K'n  
administration expenses 行政费用 ;^s|n)F#c  
administration fee 手续费；行政费 \x$`/  
administration in bankruptcy 破产管理 $-^&AKc  
administration order 遗产管理令 #3ZAMV  
administrator 管理人；遗产管理人 b`%u}^B {  
administrator of the estate 遗产管理人 <- sr&  
admission of debt 债项承认书 Zl%)#=kO  
admission of proof 接纳债权证明 V%[t'uh  
advance 放贷款项；垫付款项；预支款项；预付款项 fqbWD)L]  
advance account 暂支帐目；预付款帐户 0X99D2c  
advance compensation 预付补偿金 /Q9
Cvj)"  
advance from shareholder 股东垫款 6t!=k6`1  
advance pending reimbursement 预支以待日后付还 _=x*yDPG}  
advanced economy 先进经济体系 ]LsT  
advancement 预付；预付财产 q/w5Dx|:  
advances warrant 垫款令 `dF~'  
advancing 贷出 bkR~>F]FAu  
adverse balance 逆差 0-OKbw5%=b  
adverse exchange 逆汇 ?$)a[UnqX  
advertisement addressed to shareholders 在报章刊登的致股东通告 <9H3d7%  
advice for collection 托收通知书 Hwd^C2v  
advice of drawing 提款通知书；汇票通知书 VO1  
advice of payment 付款通知 }x$@
j  
Advisory Committee [Securities and Futures Commission] dR i6
 
谘询委员会〔证券及期货事务监察委员会〕 xxzUey  
Advisory Committee on Diversification 经济多元化谘询委员会 7gLk~*  
affidavit 誓章；遗产申报誓章 vC&0UNe$  
affidavit of no receipt 述明无收款的誓章 1r4NP  
affiliate 联号；联营公司；附属公司 **-rPonM[  
affiliated company 附属公司；联号；联营公司 UazK0{t<f  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 D',7T=C   
affordability 负担能力 q%bFR[p<*  
African Development Bank [AfDB] 非洲开发银行 U*N{H$ACuR  
after-acquired property 事后取得的财产 r]}6iF.  
after-hours dealing 市后交易 s`Z.H5V>\  
after-tax profit 税后盈利；税后利润；税后溢利 G$_)X%Vb I  
agency agreement 代理协议 `"'u mIz  
agency expenses 代理机构的开支 QgH{J80  
agency fee 代理费 ekfa"X_  
Agency Law 《代理法》 ^Rl?)_)1HE  
agent 代理人；承销人 D:K"J><@
 
agent of company 公司代理人 $EIKi'!8  
agent's fee 代理人费；经纪费 N:'GNMu  
aggregate 总计；总数；总体数字 AzzHpfv,  
aggregate amount 总款额；总额 M-;MwLx  
aggregate assets and liabilities 总体资产与负债 Xa-TNnws?  
aggregate at constant price 按固定价格计算的总体数字 u1kCvi#N  
aggregate demand 总需求 *Q2 oc:6  
aggregate gross position 总持仓量 Tw%1m  
aggregate limit 总限额 z+M{zr  
aggregate of salaries tax 合计薪俸税 w?3ww7yf`  
aggregate performance 总体表现；总体业绩 _"H\,7E  
aggregate supply 总体供应 &RuTq6)r  
aggregate surplus 总盈余 $uwz`N:  
aggregate total 整体总额 b'FTyi  
aggregate value 总值；合计价值 m0W3pf  
aggregated basis 合计基准 TSJeS`I  
aggregated net chargeable income 合计应课税入息实额 EGFP$nvq  
aggregation 合并计算；合计；总和 (VkO[5j  
aggregation of incomes of husband and wife 夫妇入息合并计算 r1.zURY  
aggregation of property 财产的总和 =>o !  
agio 差价；贴水 |gk4X%o6  
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》 t

pzh  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d/+s-g 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》 2_bEo  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 67H?xsk@n  
《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》 REcKfJTj  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment bFG?mG:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {[bpvK  
agreement for a settlement 授产协议 n}9<7e~/  
agreement for assignment 转让协议 9I5AYa?  
agreement for sale 售卖协议；买卖协议 L|D9+u L  
agreement for sale and purchase 买卖协议 npytb*[|c  
agreement for the payment of interest 支付利息协议 zSMM?g^T  
agreement for the repayment of money 还款协议 &&jQ4@m}j  
agreement of reinsurance 再保险协议 9%R"(X)  
Agricultural Bank of China 中国农业银行 nT~XctwF  
air passenger departure tax 飞机乘客离境税 MdEds|D  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 K}n.k
[Do  
airport tax 机场税 ~[aV\r?  
alcohol duty 酒精税 J pj[.Sq  
alienation 让与；让渡；转让 B
`nI]_
  
alimony 生活费；赡养费 qxyY2&  
All Ordinaries Index [AOI] 所有普通股指数 3z#>1HD$  
all risks 全险；综合险 e&A3=a~\s  
All Sales Record for Stock Market 《股票市场成交报告》
-=lL{oB1  
Allied Capital Resources Limited 新联财务有限公司 7On.y*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 )_Hv9!U]e  
allocation letter 拨款信件 v9TIEmZ  
allocation of fund 分配款项；预留款项 oFt_ yU-  
allocation of profit 利润分配；溢利分配 n0K+/}m  
allocation warrant 拨款令 xe.f]a  
allotment 分配；配股 1NTx?JJfW  
allotment notice 股份配售通知；配股通知 rHybP6C<  
allotment of shares 股份分配 l7<VHz0b  
allowable 可获宽免；免税的 AU}|o0Ur  
allowable business loss 可扣除的营业亏损 7^@ 1cA=S  
allowable expenses 可扣税的支出 2=<,#7zlJ  
allowance 免税额；津贴；备抵；准备金 } nIYNeP?D  
allowance for debts 债项的免税额 L*p7|rq$"  
allowance for depreciation by wear and tear 耗损折旧免税额 x~IrqdmW  
allowance for funeral expenses 殡殓费的免税额 ~rq:I<5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Xmb##:  
allowance for repairs and outgoings 修葺及支出方面的免税额 >pol
'=  
allowance to debtor 给债务人的津贴 cN2Pl%7  
alteration of capital 资本更改 *Br }U  
alternate trustee 候补受托人  { /8s`m  
amalgamation 合并 'm<L}d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VD!PF'  
ambit of charges 征税范围；收费范围 EronNtu8i  
amended valuation 经修订的估值 X=Y(,ZR(&  
American Commodities Exchange 美国商品交易所 o8A8fHl  
American Express Bank Limited 美国运通银行 wvxqgXnB\  
American Stock Exchange 美国证券交易所 KB~`3Wj|Z  
amortization 摊销  *ni0.  
amount due from banks 存放银行同业的款项 WU/5i 8  
amount due from banks abroad 存放海外银行同业的款项 hp7ni1V  
amount due from holding companies 控股公司欠款 *.A-UoHa  
amount due from local banks 存放本港银行同业的款项 (KvN#d 1\  
amount due to banks 银行同业的存款 %Zfh6Bl\X  
amount due to banks abroad 海外银行同业的存款 U3M;{_g  
amount due to holding companies 控股公司存款 5ff5M=M  
amount due to local banks 本港银行同业的存款 1} _<qk9  
amount due to outport banks 外埠银行同业的存款 1?"Zrd  
amount for note issue 发行纸币的款额 6Y.k<oem  
amount of bond 担保契据的款额 LF(S"Of  
amount of consideration 代价款额 ,#^2t_c/  
amount of contribution 供款数额 /L]@k`.q@  
amount of indebtedness 负债款额 .345%j  
amount of principal of the loan 贷款本金额 3+C;zDKa  
amount of rates chargeable 应征差饷数额 VVuNU"-  
amount of share capital 股本额 f*m^x7  
amount of sums assured 承保款额 QD-Bt=S7l  
amount of variation 变动幅度 {q&`B  
amount of vote 拨款数额 6aAN8wO;b  
amount payable 应付款额 az}zoFl  
amount receivable 应收款额 c*(=Glzn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rc`Il{~k  
analysis 分析 !0Ak)Q]e'  
ancillary risk 附属风险 a_DK"8I  
annual account 周年帐目；周年帐目报表；年度决算；年结 `sv]/8RN  
annual accounting date 年结日期 ;s4e8![o3  
annual allowance 每年免税额；年积金；年度津贴；年津 a@? Bv  
annual balance 年度余额 4VA]S  
annual disposable income 每年可动用收入 dry%aT  
annual estimates 周年预算 v9gaRqi8  
annual fee 年费 f7%g=0.F  
annual general meeting 周年大会 Tjj27+y*\  
annual growth rate 年增率；每年增长率 =*UVe%N4  
annual long-term supplement 长期个案每年补助金 y#O/Xw  
annual pensionable emolument 可供计算退休金的年薪 ~X;sa,)L1+  
annual report 年报 ?f5||^7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .Rb4zLYL*w  
annual return 周年报表；周年申报表；每年报税表格 AO7X-,  
Annual Return Rules 《周年报表规则》 7 lq$PsC  
annual review of consumer prices 每年消费物价回顾 J|z' <W  
annual roll-forward basis 逐年延展方式 x;4m@)Mu  
annual salary 年薪 g ZES}]N  
annual statement 年度报表；年度决算表 xKT;1(Mk  
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 ILHn~d IC  
annuitant 年金受益人 g,RhUt9  
annuity 年金 vMJC  
annuity contract 年金合约 $M|vIw{#  
annuity on human life 人寿年金 E*v+@rv  
antecedent debt 先前的债项 lZ,$lZg9Z  
ante-dated cheque 倒填日期支票 y7z ,I  
anticipated expenditure 预期开支 LG?b]'#  
anticipated net profit 预期纯利 /pGx!  
anticipated revenue 预期收入 Xi=4S[.4  
anti-inflation measure 反通货膨胀措施 k6;pi=sYNW  
anti-inflationary stance 反通货膨胀立场 $7Tj<;TV  
apparent deficit 表面赤字 Wx8cK=  
apparent financial solvency 表面偿债能力 4LJOT_  
apparent partner 表面合伙人 :mdoGb$dr  
application for personal assessment 个人入息课税申请书 @d^MaXp_P  
application of fund 资金应用 H_l>L9/\  
application to release as liquidator and to destruct the books of accounts and documents g(F2IpUm/  
申请免除清盘人职务及毁灭帐簿与文件 1-G-p:|  
appointed actuary 委任精算师 "?Jf#  
appointed auditor 委任核数师；委任审计师 D]V&
1n  
appointed trustee 委任的受托人 #hEU)G'$+  
appointer 委任人 En8L1$_  
apportioned pro rata 按比例分摊 JgldC[|7  
apportionment 分配；分摊 +J !1z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A<[w'"  
apportionment formula 分摊方程式 <.@w%rvG  
apportionment of estate duty 遗产税的分摊 7P52r  
appraisal 估价；评估 !U1V('   
appreciable growth 可观增长 J=#9eW  
appreciable impact 显着影响 ^$8WV&5q>  
appreciable increase 可观增长 tkHUX!Ow;  
appreciation 增值；升值 52*KRq o  
appreciation against other currencies 相对其他货币升值 r"lh\C|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &{x`K4N  
appreciation tax 增值税 u3PM 7z!~  
appropriation 拨款；拨用；拨付 (j}ed
RUnB  
appropriation account 拨款帐目 ,^T0!k$  
Appropriation Bill 拨款法案 ^P*+0?aFr  
appropriation-in-aid system 补助拨款办法 <yKyM#4X  
approved assets 核准资产 A+hT2Ew@t}  
approved basket stock 认可一篮子证券 d5=yAn-+=  
approved budget 核准预算 6 c-9[-Px  
approved charitable donation 认可慈善捐款 *x.gPG  
approved charitable institution 认可慈善机构 :XO7#P  
approved currency 核准货币；认可货币 c{/KkmI  
approved estimates 核准预算 ;:Y/"5h  
approved estimates of expenditure 核准开支预算 j)jt&Gg'  
approved overseas insurer 核准海外保险人 8w3Wy<}y  
approved overseas trust company 核准海外信托公司 T(*A0  
approved pooled investment fund 核准汇集投资基金 j<vU[J+gx~  
approved provident fund scheme 认可公积金计划 5=.mg6:  
approved provision 核准拨款 M[&p[P@  
approved redeemable share 核准可赎回股份 2AjP2  
approved regional stock 认可地区性证券 Nb
m$ta  
approved retirement scheme 认可退休金计划 CDFkH  
approved subordinated loan 核准附属贷款 [\"<=lb`  
arbitrage 套戥；套汇；套利 `$r?^|T  
arbitrageur 套戥者；套汇者 #pMpGw$  
arbitrary amount 临时款项 yL3F  
arrangement 措施；安排；协定 oeG?2!Zh  
arrears 欠款 A)f/ww)Q  
arrears of pay 欠付薪酬 1h?:gOig  
arrears of revenue 逾期未收税款；逾期未收的帐项 A)TO<dl  
articles of association 组织章程；组织细则；组织章程细则 E._/PB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 HK.Si]:  
ascertainment of profit 确定利润 7+J<N@.d  
"Asia Clear" “亚洲结算系统” zXeBUbVi  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 `)1qq @  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Dzw>[   
Asian Development Fund [ADF] 亚洲发展基金 ?D=%k8)Y  
Asian dollar bond 亚洲美元债券 d%ncI0f`  
Asian dollar market 亚洲美元市场 au7@-_  
Asian dollar rate 亚洲美元利率 :,MI,SwnS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +L}R|ihkI  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 G#z9=NF~V  
asked price 沽盘；喊价；索价；卖方报价
hhr>nuA  
assessable income 应评税入息 g7]g0*gxXW  
assessable loss 应评税亏损 hmtDw
,j  
assessable profit 应评税利润 ~ZRtNL9  
assessable value 应评税值 T;B/Wm!x  
assessed profit 估定利润 :J6FI6  
assessed value 经评估价值 }+ TA+;  
assessment 评税；评定；估价；评税单 sQa9M  
assessment number 评税编号；估价编号 )Z@hk]@?_[  
assessment of additional tax 补加税评税 Th5}?j7  
assessment of performance 业绩评估；实绩评价 ]\J(  
Assessor 评税主任 E&|EokSyN  
asset price bubbles 资产价格泡沫 ?}U l(  
asset-backed securities 具资产保证的证券 eLop}*k  
assets accretion 资产增值 .+CMm5T  
assets and liabilities 资产与负债 >tV:QP]Y  
assets betterment statement 资产递增表；资产改进表 U{-[lpd  
assets lending 实物放款；有抵押贷款 X\]Dx./  
assets of the company passing on the death 死者去世时转移的公司资产 qk\LfRbj  
assets pledged as security for liabilities 用作负债抵押的资产 wEbO|S+
K1  
assets portfolio 资产投资组合 v|YJ2q?19  
assets price 资产价格 7o`pNcabtz  
assets quality 资产质素 PAy7b7m~B  
assets realization 资产变现 .h;X5q1  
assets refinancing arrangement 资产再集资安排 <p8>"~R  
assets securitization 资产证券化 (I(k$g[>  
assets situated outside Hong Kong 在香港以外地方的资产 Y@V6/D} 1  
assets stripping 削减资产；拆卖资产 8HH\wu$$e  
assets value 资产值 W:=CpbwENX  
assignee 承让人 5lakP?  
assignment 转让；转让书；转让契 &Zm1(k6&K  
assignment of interest 权益转让 /)xQ# yfX  
assignment of letters patent and trade mark 专利证书及商标转让 'lR
 f  
assignment of property 物业转让；物业转让书 #'h(o/hz&&  
assignment right 转让权 %v1*D^))  
assignor 转让人 *
XqS~G  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 %Wb$qpa  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 K/XUF#^B]  
associate member 附属会员 3x~AaC.j  
associated body corporate 相联法人团体 15`
,kJSK  
associated company 相联公司；联属公司 }zV#?;}  
associated corporation 相联法团
3})0p  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1 ,4V8gp  
公认会计师公会〔英国〕 &pLCN[a  
Association of Futures Exchange Brokers 香港期货经纪协会 ]7_O#MY1  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 97SG;,6  
association of underwriters 承保人组织 !fG`xZ~  
assumption of control 接管 V
@1K  
assurance 担保；保险；转易；转易书 >oc&hT  
assurance of interest 权益的转易 v`u>;S_  
at 19XX price 按一九ＸＸ年价格计算 7)v`l1  
at a discount 按赔价计算；按贴水价格计算；打折扣 q e;O Ox  
at a premium 按溢价计算；按升水价格计算 vpqMKyy  
at call 通知付款；按通知 f%TP>)jag!  
at constant market price 按固定市价计算 D z5(v1I9A  
at constant price 按固定价格计算 3`\)Qm  
at cost 按成本计算 U-:_4[
 
at current market price 按当时市价计算；按现时市价计算 s2\6\8Ipn  
at current price 按当时价格计算；按现时价格计算 |oJ R+  
at factor cost 按要素成本计算；按生产要素成本计算 v_ W03\  
at money-of-the-day price 按付款当日价格计算 aQhr$aH  
at or better 按指定或较佳价位〔买卖指令〕 >d#6qXKAU  
at par 按面值计算；平价 } T<oLvS  
at sight 见票即付 pNR69/wGi  
at the close 按收市盘 1`8(O >5  
at the opening 按开市盘 oq}Q2[.b  
attestation 见证；见证条款 xDBHnr}[  
at-the-money option 平价期权 q5(Z   
attorney 受权人；受托代表人 )v?-[ oR  
attornment 新拥有人承认书 }x}JzA+2  
attributable profit 可归属利润 Oe%jV,S|V  
attributable share value 可归属股份价值 I`}<1~ue  
Auckland Stock Exchange 奥克兰证券交易所 Qz?r4kR  
auction 拍卖 4'-GcH  
auctioneer 拍卖商 VNLggeX'U  
audit 审计；核数 n`)wD~mk  
Audit Commission 审计署 M4TFWOC1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] W&(98}oT  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 rSfvHO:R  
audit review 帐目审查 O1K~]Nt  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #>byP?)n  
audited account 审计帐目；经审计的帐目 {^n\ r^5  
audited annual account 经审计的周年帐目 0NWtu]9QC  
audited balance sheet 经审计的资产负债表 cxQ8/0^  
auditor 核数师；核数主任；审计师 p~THliwd  
auditor's certificate 核数师证明书；审计师证明书 = g)G!  
auditor's report 核数师报告；审计师报告 5&*B2ZBzH  
Aussie bond 澳元债券 Nd4!:.  
austerity budget 紧缩预算 |K6hY-uC  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "ZyWU f  
Australia All Ordinaries Index 澳洲所有普通股票指数 g$ oe00b  
Australian Dollar [AUD] 澳元 )z#M_[zC>  
Australian Options Market 澳大利亚期权市场 ]w=6.LzO*  
Australian Securities Commission 澳洲证券事务监察委员会 juuV3et  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 iy_\1jB0  
Australian Stock Exchange 澳大利亚证券交易所 \3@AC7  
Austrian Schilling [ATS] 奥地利先令 |+MV%QG;  
authentication 认证；鉴证 8QGj:3  
authority to purchase 委托购买证；委购书 |.Pl[y  
authorization 认可；核准；授权；授权书 'qg q8  
authorization by direction 指示授权 mjq
VP.  
authorization by instruction 指令授权 /RmHG H!  
authorization by warrant 令状授权 _}B:SM  
authorization of unit trust 单位信托的认可 #TX=%x6  
authorized agent 指定代理人 j\SW~}d9  
authorized capital 法定资本 cAE.I$T(  
authorized clerk 出市员 sR. ecs+  
authorized dealer 认可交易商 6uijxia  
authorized financial institution 认可财务机构 pMX#!wb  
authorized fund 认可基金 z<F.0~)jb  
authorized fund house 获授权的基金公司；认可基金公司 afMIqQ?  
authorized institution 认可机构 JDzkv%E^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 XHlx89v7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 +$+'|w  
authorized insurer 获授权保险人；获认可承保人 X;ZR"YgT  
authorized investment 特准投资项目 1!E+(Iq  
authorized person 获授权人 hFjXgpz5  
authorized representative 获授权代表 &,Xs=Lvmq  
authorized share capital 法定股本 vx\h Njb  
automated quotation system 自动报价系统 h?:lO3)TL=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] zAxwM-`  
自动交易系统〔香港期货交易所有限公司〕 THmX=K4=?  
automatic adjustment mechanism 自动调整机制 ZK[S'(6q  
automatic adjustment system 自动调整系统 Cu\A[6g,  
Automatic Clearing House 自动票据交换所 o?J>mpC  
automatic exchange rates accumulation system 自动化汇率累集系统 4{\h53j$  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 z.[ Ok  
automatic teller machine [ATM] 自动柜员机 $[Fh|%\  
autopay 自动转帐 ntSPHK|'  
available assets 可用资产 sS$- PX C  
available fiscal reserve 现存财政储备
{[4Y(l1  
available profit 可用利润 ;6} *0V_!k  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 khb Gyg%  
average 平均；平均数；海损 %L./U$  
average basic salary 平均基本薪金 ?~aM<rcZ  
average consumer expenditure 平均消费开支；一般消费开支 N+?kFob  
average cost 平均成本 N3nk\)V\E  
average cost of land production 增辟土地平均成本 1b'1vp  
average daily turnover 平均每日成交额 WQ]~TGW  
average daily wage rate 平均每日工资率 ,diV;d  
average expenditure pattern 平均开支模式 e6f!6a+%  
average growth rate 平均增长率 BV&}(9z  
average net fixed assets 固定资产平均净值 LTY@}o]\U  
average of relatives 相对价格平均数 >Tld:  
average price 平均价格 0=8.8LnN(  
average propensity to consume 平均消费倾向；一般消费倾向 V\kf6E  
average propensity to save 平均储蓄倾向；一般储蓄倾向 q
b ^4G  
average rate 平均率 ]*^mT&$7  
average revenue 平均收入；平均收益 5|-(Ic  
average stock 平均库存；平均存货 H3.WAg[`  
average yearly rent 平均年租 $2^V#GWo  
avoidance of double taxation 避免双重课税 'C~NQ{1TV  
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 CD^_>sya  
+gOCl*L  
给你加分了