一些有用的会计术语(也不知道发的地方对不对)A

A: dly -mPmP  
A share Ａ股；甲类股份 p8.JJt^  
abatement of tax 减税；减扣免税额 a|t{1]^w`  
ABN AMRO Bank N.V. 荷兰银行 K`X'Hg#_P2  
above-the-line expenditure 线上项目支出；经常预算支出 zD8$DG8  
above-the-line receipt 线上项目收入；经常预算收入 o\it]B  
ABSA Asia Limited 南非联合亚洲有限公司 #H Jlm1d  
absolute change 绝对数值变更 @ kv~2m  
absolute expenditure 实际开支 0;`FS/[(f  
absolute guideline figure 绝对准则数字 %Uoo
ZO  
absolute interest 绝对权益 h'G
  
absolute order of discharge 绝对破产解除令 wt@TR~a  
absolute profit margin 绝对利润幅度 IR2Qc6+{  
absolute value 实值；绝对值 0lq
?l:/  
absolutely vested interest 绝对既得权益 Bo ywgL|  
absorbed cost 已吸收成本；已分摊成本 ;QG8@ms|  
absorption 吸收；分摊；合并 6_yatq5c  
absorption rate 吸收率；摊配率；分摊率 GYJ j$'  
ACB Finance Limited 亚洲商业财务有限公司 C{l-l`:  
acceptable form of reciprocity 合理的互惠条件 NhYUSk ~u  
acceptable rate 适当利率；适当汇率 `]19}GK~xo  
acceptance agreement 承兑协议
M!gu`@@}F  
acceptance for honour 参加承兑 O<>+l*bk  
acceptor 承兑人；接受人；受票人 n?q+:P  
acceptor for honour 参加承兑人 s`,g4ce`  
accident insurance 意外保险 {s6#h#U  
Accident Insurance Association of Hong Kong 香港意外保险公会 }NV<k
 
accident insurance scheme 意外保险计划 gV:0&g\v  
accident year basis 意外年度基准 86qQ"=v  
accommodation 通融；贷款 dn42'(p@G  
accommodation bill 通融票据；空头票据 $'!n4}$}  
accommodation party 汇票代发人 ;&?ITV  
account balance 帐户余额；帐户结余 i,Jz7OX  
account book 帐簿 (A}c22qe  
account collected in advance 预收款项 *j1Skd.#At  
account current book 往来帐簿 !](Mt?e  
account of after-acquired property 事后取得的财产报告 {~g7&+9x*
 
account of defaulter 拖欠帐目 Z!'kN\z  
account payable 应付帐款 g?j^d:  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "<&o;x<  
account receivable 应收帐款 #sv}%oV,F  
account receivable report 应收帐款报表 l_2l/ff9  
account statement 结单；帐单；会计财务报表 L4u.cHJ}0  
account title 帐户名称；会计科目 -s0J8b  
accountant's report 会计师报告 / )[\+Nc  
Accountant's Report Rules 会计师报告规则 _q@lP|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yVPFH~1@\  
Accounting Arrangements 《会计安排》 %%wngiz\  
accounting basis 会计基础 #t# S(A9)  
accounting by Official Receiver 破产管理署署长呈交的帐目 ecvZwL  
Accounting Circular 《会计通告》 9/&1lFKJ  
accounting class 会计类别 RJT55Rv{  
accounting date 记帐日期；会计结算日期 xTcY&   
accounting for money 款项核算 #^-'q`)  
Accounting Officer 会计主任 ~xPetkl@  
accounting period 会计报告期；会计期 4 #lLC-k  
accounting policy 会计政策；会计方针 y^{4}^u-^  
accounting practice 会计惯例 \j we  
accounting principle 会计准则 0U.Ld:  
accounting record 会计记录 @JP6F[d  
accounting report 会计报告 #=m:>Q?%z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 RdpOj >fT  
Accounting Society of China 中国会计学会 NLgeBLB  
accounting statement 会计报表 > -
fXn  
accounting system 会计制度；会计系统 lY|]  
accounting transaction 会计事项；帐务交易 McdK!V  
accounting treatment 会计处理 NY[48H  
accounting year 会计年度 F?y C=  
accretion 增值；添加 r|3u]rt  
accrual 应计项目；应累算数目 VWCC(YRU|$  
accrual basis 应计制；权责发生制 W^H[rX}=  
accrual basis accounting 应计制会计；权责发生制会计 VF7H0XR/k5  
accrue 应累算；应计 wmP[\^c%$j  
accrued benefit 应累算利益 `"iPJw14  
accrued charges 应计费用 qX[C%  
accrued cumulative preference share dividend 应累算的累积优先股股息 +$^[r  
accrued expenses 应累算费用 [R~@#I P!  
accrued interest payable 应付利息；应计未付利息 M&/e*Ta5  
accrued interest receivable 应收利息；应计未收利息 hNp.%XnnZ  
accrued right 累算权益 IeIv k55  
accruing profit 应累算的利润 lrMkp@f.  
accumulated fiscal reserve 累积财政储备 `soQp2h-  
accumulated profit 累积利润；滚存溢利 *Hh*!ePp  
accumulated reserve 累积储备 hH?ke(&=f  
accumulation of surplus income 累积收益盈余 ) I.uqG  
acquired assets 既得资产 -fK_F6_\]  
acquisition 收购；购置；取得 $7Lcn9?G  
acquisition cost 购置成本 B,4GxoX`  
acquisition expenses 购置费用 FQMA0"(G$  
acquisition of 100% interest 收购全部股权 lcoJ1+`C  
acquisition of control 取得控制权 W;,RU8\f  
acquisition of fixed assets 购置固定资产 w;Pe_m7\EO  
acquisition of shell “买壳” `-rtU  
acquisition price 收购价 H[r64~Sth  
act of God 天灾 $T2zs$  
acting partner 执事合伙人 I=K<%.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 MY&?*pV)  
active partner 积极参与的合伙人 V5I xZn%  
active trading 交投活跃 f5nAD  
actual circulation 实际流通 &v r0{]V^  
actual cost 实际成本 rN {5^+w  
actual expenditure 实际开支；实际支出 I]d?F:cdX  
actual income 实际入息；实际收入；实际收益 &#]||T-  
actual market 现货市场 34vH+,!u  
actual price 现货价；实际价格 C[JPohm  
actual profit 实际利润 yv5c0G.D  
actual quotation 实盘；实际价位；实际报价 {JcMJZ3  
actual year basis 按实际年度计算 @Z
~0!VY  
actuals 实货 Ti5"a<R4m6  
actuarial investigation 精算调查 1a},(ZcdX  
actuarial principle 精算原则 .noY[P8i  
actuarial report 精算师报告 QVR-`d/  
Actuarial Society of Hong Kong 香港精算学会 9Bu=8P?  
actuarial valuation 精算师估值 hN1{?PQ  
actuary 精算师 ).HnK  
ad referendum agreement 暂定协议；有待覆核的协定 K5d>{c  
ad valorem duty 从价税；按值征税 xkz`is77Y@  
ad valorem duty system 从价税制 t\<*Q3rl-  
ad valorem fee 从价费 o6:p2W  
ad valorem tariff 从价关税 `+WQ^dP@  
additional allowance 额外免税额 4wwRNu*  
additional amount for unexpired risk 未过期风险的额外款额 PF;`mdi-,  
additional assessable profit 补加应评税利润 !=+hU/e  
additional assessment 补加评税 ?eR^\-e  
additional commitment 额外承担 `&A-m8X  
additional commitment vote 额外承担拨款 E>}3MfL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 
EPeV1$  
additional dependent parent allowance 供养父母额外免税额 }Ot2; T  
additional provision 额外拨款 rAQ3x0  
additional stamp duty 附加印花税 *wz62p  
additional tax 补加税罚款；补加税款 #!M;4~Sfx  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 HG})VPBa  
adjudged bankrupt 被裁定破产 mz .uK2l{  
adjudicated bankrupt 裁定破产人 ob=IaZ@?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 bd.t|A  
adjudication of bankruptcy 裁定破产；宣告破产 cU=EXyP%  
adjudication of insolvency 裁定无力偿还债务 HBgt!D0MZ  
adjusted actual 经调整的实数；调整后的实数 MqswYK-s  
adjusted current assets 经调整的流动资产；调整后的流动资产 Y<`uq'V  
adjusted figure 经调整的数字；调整后的数额 Yg")/*!H  
adjusted liabilities 经调整的负债；调整后的负债 gMZ `  
adjusted loss 经调整的亏损；调整后的亏损 Q<Th*t  
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 32):&X"AIh  
adjusted profit 经调整的利润；调整后的利润  qr7_3  
adjusted surplus 经调整的盈余额；调整后的盈余额 &#[6a&9#[A  
adjusted value 经调整的价值；调整后的价值 80O[pf*?  
adjustment 调整；修订；理算〔保险〕 Z<tJ+  
adjustment centre 调剂中心 +P 9h%/Yk  
adjustment lag 调整过程的时间差距；调整时差 XiUae{j`  
adjustment mechanism 调整机制 >c8EgSZJ  
adjustment of loss 亏损调整 >1d`G%KfG  
adjustment process 调整过程；调整程序 0SWec7G  
adjustment range 调整幅度 nSV OS6  
administered exchange rate 受管制汇率 PF/eQZ*4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 / CVhvK  
administration expenses 行政费用 1x4{
~g\  
administration fee 手续费；行政费 ~G`(=\_0  
administration in bankruptcy 破产管理 L[7Aa"R  
administration order 遗产管理令 u+vUv~4A6  
administrator 管理人；遗产管理人 2UjQ!g`  
administrator of the estate 遗产管理人 *.NVc  
admission of debt 债项承认书 I)X33X,  
admission of proof 接纳债权证明 1C\[n(9  
advance 放贷款项；垫付款项；预支款项；预付款项 <al/>7z' O  
advance account 暂支帐目；预付款帐户 9mH/xP:y  
advance compensation 预付补偿金 \*$''`b)j  
advance from shareholder 股东垫款 #+Cu&l  
advance pending reimbursement 预支以待日后付还 ,Tc598D  
advanced economy 先进经济体系 XQL]I$?  
advancement 预付；预付财产 Q68q76  
advances warrant 垫款令 !XS ;&s7[*  
advancing 贷出 N;]"_
"  
adverse balance 逆差 `+Ojh>"*z*  
adverse exchange 逆汇 AE 2>smp5@  
advertisement addressed to shareholders 在报章刊登的致股东通告 &8uq5uKg  
advice for collection 托收通知书 *J] }bX  
advice of drawing 提款通知书；汇票通知书 '\.fG\xD  
advice of payment 付款通知 }zu?SZH  
Advisory Committee [Securities and Futures Commission] Zo|# ,AdE>  
谘询委员会〔证券及期货事务监察委员会〕 3]}wZY0  
Advisory Committee on Diversification 经济多元化谘询委员会 Kr|9??`0E  
affidavit 誓章；遗产申报誓章 Zb=H\#T  
affidavit of no receipt 述明无收款的誓章 pElAY3  
affiliate 联号；联营公司；附属公司 OfGMeN6  
affiliated company 附属公司；联号；联营公司 p+bT{:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 =h9&`iwiu  
affordability 负担能力 ns,qj}#  
African Development Bank [AfDB] 非洲开发银行 ohe0}~)V  
after-acquired property 事后取得的财产 Y-Gqx  
after-hours dealing 市后交易 juQQ  
after-tax profit 税后盈利；税后利润；税后溢利 }_L,Xg:I  
agency agreement 代理协议 Fm3B8Int  
agency expenses 代理机构的开支 Ks@  
agency fee 代理费 8n^v,s>  
Agency Law 《代理法》 w{;esU  
agent 代理人；承销人 nv^nq]4'Dq  
agent of company 公司代理人 yb:Xjg7   
agent's fee 代理人费；经纪费 {  'Db  
aggregate 总计；总数；总体数字 <Sx-Ca7  
aggregate amount 总款额；总额 ?oX.$E?(  
aggregate assets and liabilities 总体资产与负债 J}cqBk>  
aggregate at constant price 按固定价格计算的总体数字 I
+]q;dF;  
aggregate demand 总需求 Wp<4F6C$@  
aggregate gross position 总持仓量 gIfl}J
at  
aggregate limit 总限额 "eiZZSz  
aggregate of salaries tax 合计薪俸税 %;|^*?!J0  
aggregate performance 总体表现；总体业绩 B&E qd  
aggregate supply 总体供应 ~ g\GC  
aggregate surplus 总盈余 Gn_rf"  
aggregate total 整体总额 {@c)!%2$  
aggregate value 总值；合计价值 xi2!__  
aggregated basis 合计基准 hI{M?LQd  
aggregated net chargeable income 合计应课税入息实额 i?&g
;_n^  
aggregation 合并计算；合计；总和 H#luG_)  
aggregation of incomes of husband and wife 夫妇入息合并计算 +84JvOkWi  
aggregation of property 财产的总和 Hki  
agio 差价；贴水 & A%*sD6  
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》 -~-BQ!!(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ah\yw  
《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》 tz&oe  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ir%?J&C+t  
《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》 tGcp48R-:+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment w{1DwCLKq  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &v\  
agreement for a settlement 授产协议 3~7X2}qU  
agreement for assignment 转让协议 .6m%/-whS  
agreement for sale 售卖协议；买卖协议 QVVR_1Q  
agreement for sale and purchase 买卖协议 2O^7zW  
agreement for the payment of interest 支付利息协议 6WEYg   
agreement for the repayment of money 还款协议 Qyr^\a;k'  
agreement of reinsurance 再保险协议 ersddb^J]  
Agricultural Bank of China 中国农业银行 Rs<li\GS  
air passenger departure tax 飞机乘客离境税 o0Y {k8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m4.IaBn/  
airport tax 机场税 K(+ ~#$|-~  
alcohol duty 酒精税 kCO`JAH#  
alienation 让与；让渡；转让 !vB8Pk"  
alimony 生活费；赡养费 J~3+j6?%  
All Ordinaries Index [AOI] 所有普通股指数 6 ZutU ~HS  
all risks 全险；综合险 /K{`gc  
All Sales Record for Stock Market 《股票市场成交报告》 FCu0)\  
Allied Capital Resources Limited 新联财务有限公司 )!:}R}q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7n,*3;I  
allocation letter 拨款信件 Vnu*+  
allocation of fund 分配款项；预留款项 #3l&N4/  
allocation of profit 利润分配；溢利分配 j~d<n_   
allocation warrant 拨款令 jU~ !*]  
allotment 分配；配股 y3 v
DKZ  
allotment notice 股份配售通知；配股通知 +O 2H":$  
allotment of shares 股份分配 9#CE m &c  
allowable 可获宽免；免税的 [YQVZBT|{  
allowable business loss 可扣除的营业亏损 O(~74:#*  
allowable expenses 可扣税的支出 GS%ACk  
allowance 免税额；津贴；备抵；准备金 fZQC'Z>EX  
allowance for debts 债项的免税额 38Q>x  
allowance for depreciation by wear and tear 耗损折旧免税额 h <s.o#8  
allowance for funeral expenses 殡殓费的免税额 u dhj$:t
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mT@8(  
allowance for repairs and outgoings 修葺及支出方面的免税额 xU4,Rcgo  
allowance to debtor 给债务人的津贴 9%i|_c}  
alteration of capital 资本更改 p,hDZea  
alternate trustee 候补受托人 %QW1?VVP  
amalgamation 合并 5m_$21  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Bw]Y71  
ambit of charges 征税范围；收费范围 +}
al_.  
amended valuation 经修订的估值

Hy _ (  
American Commodities Exchange 美国商品交易所 &R\t<X9 n  
American Express Bank Limited 美国运通银行 a9hK8e  
American Stock Exchange 美国证券交易所 Sl,\<a  
amortization 摊销 7$8YBcZ6  
amount due from banks 存放银行同业的款项 "Zo<$p3]  
amount due from banks abroad 存放海外银行同业的款项 h/7m.p]  
amount due from holding companies 控股公司欠款 ^h}xFiAV#  
amount due from local banks 存放本港银行同业的款项 bG`aF*10)!  
amount due to banks 银行同业的存款 +}eGCZra  
amount due to banks abroad 海外银行同业的存款 9"5J-a'  
amount due to holding companies 控股公司存款 &R? \q*  
amount due to local banks 本港银行同业的存款 oDtgBO<  
amount due to outport banks 外埠银行同业的存款 !Nu ~4  
amount for note issue 发行纸币的款额 Z%]s+V)st  
amount of bond 担保契据的款额 \OV><|Lkh  
amount of consideration 代价款额 sYQ=nL  
amount of contribution 供款数额 vhA4ol  
amount of indebtedness 负债款额 v##k,R.d  
amount of principal of the loan 贷款本金额 $IZ02ZM$  
amount of rates chargeable 应征差饷数额 PyOj{WX>W  
amount of share capital 股本额 n&? --9r  
amount of sums assured 承保款额 D<-MbK^S  
amount of variation 变动幅度 j06q3N"  
amount of vote 拨款数额 R!mFMw"  
amount payable 应付款额 Y7TW_[_u  
amount receivable 应收款额 3ZZ"mlk*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'jr\F2  
analysis 分析 'G6g yO/K  
ancillary risk 附属风险 I\%a<  
annual account 周年帐目；周年帐目报表；年度决算；年结 S?ypka"L  
annual accounting date 年结日期 '&XL|_Iq  
annual allowance 每年免税额；年积金；年度津贴；年津 w}wABO  
annual balance 年度余额 Y8c#"vm(  
annual disposable income 每年可动用收入 WInfn f+'  
annual estimates 周年预算 x4$#x70?  
annual fee 年费 Y[=X b  
annual general meeting 周年大会 8F?6Aq1B  
annual growth rate 年增率；每年增长率 F/91Es  
annual long-term supplement 长期个案每年补助金 l[Hgh,  
annual pensionable emolument 可供计算退休金的年薪 `eD70h`XK  
annual report 年报 T d E.e(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gj(|#n5C  
annual return 周年报表；周年申报表；每年报税表格 Fx6c*KNX3  
Annual Return Rules 《周年报表规则》 =l7@YCj5c  
annual review of consumer prices 每年消费物价回顾 - '<K_e
;  
annual roll-forward basis 逐年延展方式 I?2S{]!?  
annual salary 年薪 cPFs K*w  
annual statement 年度报表；年度决算表 p_^Jr*Mv  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 r#svj*dn  
annuitant 年金受益人 ,".1![b  
annuity 年金 qL;OE.?oA  
annuity contract 年金合约 P2U^%_~  
annuity on human life 人寿年金
`7v"(  
antecedent debt 先前的债项 >(>,*zP<9  
ante-dated cheque 倒填日期支票 xL-]gwq  
anticipated expenditure 预期开支 JDp"!x{O  
anticipated net profit 预期纯利 zEHX:-f8  
anticipated revenue 预期收入 <'{*6f@n  
anti-inflation measure 反通货膨胀措施 6ol*$Q"z  
anti-inflationary stance 反通货膨胀立场 'T!^
H  
apparent deficit 表面赤字 Pdq}~um3{  
apparent financial solvency 表面偿债能力 /2%646  
apparent partner 表面合伙人 })v`` +  
application for personal assessment 个人入息课税申请书 )=~OP>7B  
application of fund 资金应用 NNOemTh  
application to release as liquidator and to destruct the books of accounts and documents v- 793pr  
申请免除清盘人职务及毁灭帐簿与文件 z(00"ei  
appointed actuary 委任精算师 >-%tvrS%  
appointed auditor 委任核数师；委任审计师 /6K9? /  
appointed trustee 委任的受托人 SauX C  
appointer 委任人 Mj9Mv<io  
apportioned pro rata 按比例分摊 G+?Z=A:T8  
apportionment 分配；分摊 gK_^RE9~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]~YY#I":  
apportionment formula 分摊方程式 ,QB]y|:  
apportionment of estate duty 遗产税的分摊 apz)4%A  
appraisal 估价；评估 0bl?dOV{  
appreciable growth 可观增长
 S2;u!f  
appreciable impact 显着影响 <8 $fo  
appreciable increase 可观增长 r
]sNI[  
appreciation 增值；升值 d[0
R#2y=  
appreciation against other currencies 相对其他货币升值 DlMT<ld  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 | e?:Uq  
appreciation tax 增值税 ^~ 95q0hq:  
appropriation 拨款；拨用；拨付 )#(6J  
appropriation account 拨款帐目 >}"9heF  
Appropriation Bill 拨款法案 4qsP/`8  
appropriation-in-aid system 补助拨款办法 9;ZaL7>  
approved assets 核准资产 5$58z  
approved basket stock 认可一篮子证券 {*BZ;Xh\8  
approved budget 核准预算 3xhGmD\SKO  
approved charitable donation 认可慈善捐款 tL>c@w#Pv  
approved charitable institution 认可慈善机构 IBT1If3  
approved currency 核准货币；认可货币 R[qfG! "  
approved estimates 核准预算 rEoMj)~\4&  
approved estimates of expenditure 核准开支预算 bgk+PQ#S-  
approved overseas insurer 核准海外保险人 rpB0?h!$  
approved overseas trust company 核准海外信托公司 3Fu5,H EJ  
approved pooled investment fund 核准汇集投资基金 [C>>j;q%  
approved provident fund scheme 认可公积金计划 s*g`| E{M  
approved provision 核准拨款 n|p(Cb#G  
approved redeemable share 核准可赎回股份 V6L0\  
approved regional stock 认可地区性证券 ^\(<s  
approved retirement scheme 认可退休金计划 iImy"$yX{  
approved subordinated loan 核准附属贷款 SsY:gp_  
arbitrage 套戥；套汇；套利 eBZ94rA]  
arbitrageur 套戥者；套汇者 s"'ns  
arbitrary amount 临时款项 >bLhCgF:"  
arrangement 措施；安排；协定 F|wT']1Y  
arrears 欠款 ;h7W(NO~z  
arrears of pay 欠付薪酬 hI$IBf>  
arrears of revenue 逾期未收税款；逾期未收的帐项 -eQ>3x&3r  
articles of association 组织章程；组织细则；组织章程细则 f>!H<4 ]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +u[^
@>_I0  
ascertainment of profit 确定利润 I2&R+~ktR  
"Asia Clear" “亚洲结算系统” }!`_Bz:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 x\i+MVR-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 u3G.xlHH[  
Asian Development Fund [ADF] 亚洲发展基金 oAxRI+&|.  
Asian dollar bond 亚洲美元债券 3FglzJ  
Asian dollar market 亚洲美元市场 L2Vj2o"x?  
Asian dollar rate 亚洲美元利率 @'~7O4WH  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +{r~-Rn3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _k|k$qxE  
asked price 沽盘；喊价；索价；卖方报价 w$evAPuz^  
assessable income 应评税入息 ['%$vnS5S  
assessable loss 应评税亏损 pXhN?joe  
assessable profit 应评税利润 znkc@8_4  
assessable value 应评税值 p=d,kY  
assessed profit 估定利润 Y9SaYSX  
assessed value 经评估价值 !q8"Q t  
assessment 评税；评定；估价；评税单 (g*mC7 HN  
assessment number 评税编号；估价编号 y0R9[;b07  
assessment of additional tax 补加税评税 * YR>u@  
assessment of performance 业绩评估；实绩评价 gj@>9  
Assessor 评税主任 Bo4MoSF}  
asset price bubbles 资产价格泡沫 nK8IW3fX9)  
asset-backed securities 具资产保证的证券 hWz/PK,  
assets accretion 资产增值 %W8*vSbx  
assets and liabilities 资产与负债 ?^by3\,VZ  
assets betterment statement 资产递增表；资产改进表 v[b|J7k  
assets lending 实物放款；有抵押贷款 INRP@Cp1  
assets of the company passing on the death 死者去世时转移的公司资产 PiVp(; rtQ  
assets pledged as security for liabilities 用作负债抵押的资产 KKRj#m(:!  
assets portfolio 资产投资组合 7%sx["%@  
assets price 资产价格 )F\^-laMuK  
assets quality 资产质素  oB8LJZ;  
assets realization 资产变现 ml1My1  
assets refinancing arrangement 资产再集资安排 mD_sf_2>
 
assets securitization 资产证券化 "Q.KBX v/  
assets situated outside Hong Kong 在香港以外地方的资产 NtDxwzj  
assets stripping 削减资产；拆卖资产 dsG:DS`q  
assets value 资产值 wZsjbNf`K  
assignee 承让人 ZWb\^N  
assignment 转让；转让书；转让契 <ht^Ck  
assignment of interest 权益转让 K&{ruHoKB  
assignment of letters patent and trade mark 专利证书及商标转让 S] R.:T_%  
assignment of property 物业转让；物业转让书 E5X#9;U8E"  
assignment right 转让权 [KW9J}]  
assignor 转让人
nkO
4~p  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
?58*#'r  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 iGw\A!}w\  
associate member 附属会员 ,opS)C$  
associated body corporate 相联法人团体 rNl%I@
G  
associated company 相联公司；联属公司 68()2v4X  
associated corporation 相联法团 G2s2i2&6E  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (v0i]1ly[  
公认会计师公会〔英国〕 eAK=ylF;  
Association of Futures Exchange Brokers 香港期货经纪协会 g?gF*^_0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C>*1f|<  
association of underwriters 承保人组织 Blox~=cW  
assumption of control 接管 tL\L4>^7T  
assurance 担保；保险；转易；转易书 7Ml OBPh  
assurance of interest 权益的转易 +ZJ1> n  
at 19XX price 按一九ＸＸ年价格计算 >*1YL)DBT\  
at a discount 按赔价计算；按贴水价格计算；打折扣 QD;:!$Du  
at a premium 按溢价计算；按升水价格计算 N+zR7`AG8  
at call 通知付款；按通知 ``,q[|  
at constant market price 按固定市价计算 e% #?B *  
at constant price 按固定价格计算 ?2<V./2F  
at cost 按成本计算 D}/nE>*  
at current market price 按当时市价计算；按现时市价计算 A(1WQUu j  
at current price 按当时价格计算；按现时价格计算 fU>4Ip1?y/  
at factor cost 按要素成本计算；按生产要素成本计算 THcX.%ToT  
at money-of-the-day price 按付款当日价格计算 B42qiV2/k  
at or better 按指定或较佳价位〔买卖指令〕  , D}  
at par 按面值计算；平价 @ [<B:Tqo  
at sight 见票即付 o<L=l
Q  
at the close 按收市盘 2rrC y C  
at the opening 按开市盘 3Lm7{s?=Z-  
attestation 见证；见证条款 j
MP;$w  
at-the-money option 平价期权 IQyw>_~]  
attorney 受权人；受托代表人 a\xf\$Ym  
attornment 新拥有人承认书 DoFF<LXBt  
attributable profit 可归属利润 W0LJXp-v  
attributable share value 可归属股份价值 |5(un/-C  
Auckland Stock Exchange 奥克兰证券交易所 suFO~/lRno  
auction 拍卖 `##^@N<P  
auctioneer 拍卖商 bb!cZ>Z  
audit 审计；核数 Vy+kq_9  
Audit Commission 审计署 }_h2:^n  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] " XlXu  
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〕 r}|a*dh'R  
audit review 帐目审查 5iZ;7 ?(  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]DK.4\^  
audited account 审计帐目；经审计的帐目 PX5U)  
audited annual account 经审计的周年帐目 |D~#9  
audited balance sheet 经审计的资产负债表 [g@.dr3t  
auditor 核数师；核数主任；审计师 |Li9Y"5  
auditor's certificate 核数师证明书；审计师证明书 yC9~X='D  
auditor's report 核数师报告；审计师报告 >_u5"&q  
Aussie bond 澳元债券 DxzNg_E]  
austerity budget 紧缩预算 "64D.c(r$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 qj*77  
Australia All Ordinaries Index 澳洲所有普通股票指数 l*|m(7s  
Australian Dollar [AUD] 澳元 POb2U1Sj  
Australian Options Market 澳大利亚期权市场 >]/aG!  
Australian Securities Commission 澳洲证券事务监察委员会 tREC)+*\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S!g0J}.z  
Australian Stock Exchange 澳大利亚证券交易所 f"d4HZD^  
Austrian Schilling [ATS] 奥地利先令 8RJa;JsH  
authentication 认证；鉴证 T%@qlEmf  
authority to purchase 委托购买证；委购书 |K'7BK_^J  
authorization 认可；核准；授权；授权书 7KZ>x*o  
authorization by direction 指示授权 !UX7R\qu|  
authorization by instruction 指令授权 Yzih-$g  
authorization by warrant 令状授权 VRvX^w0  
authorization of unit trust 单位信托的认可 vve[.Lud'  
authorized agent 指定代理人 f= 33+8I  
authorized capital 法定资本 m8z414o  
authorized clerk 出市员 WbHI>tt  
authorized dealer 认可交易商 4FcY NJq  
authorized financial institution 认可财务机构 Wq/0
}W.  
authorized fund 认可基金 ($s%B  
authorized fund house 获授权的基金公司；认可基金公司 cE3V0voSw1  
authorized institution 认可机构 Y@'ahxF  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `E5vO1Pl  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 KZI-/H+  
authorized insurer 获授权保险人；获认可承保人 k^Uk=)9  
authorized investment 特准投资项目 c\N-B,m&  
authorized person 获授权人 fR,7l9<%Zp  
authorized representative 获授权代表 V6tUijz  
authorized share capital 法定股本 G-G\l?R(  
automated quotation system 自动报价系统 Wfj*)j Q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^ZG 3{>  
自动交易系统〔香港期货交易所有限公司〕 g?e-D.pSF  
automatic adjustment mechanism 自动调整机制 S3Sn_zqG  
automatic adjustment system 自动调整系统 Kz9h{Tu4  
Automatic Clearing House 自动票据交换所 IK|W^hH\8  
automatic exchange rates accumulation system 自动化汇率累集系统 ZN-5W|' O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Yf[GpSej  
automatic teller machine [ATM] 自动柜员机 IjrjLp[z$  
autopay 自动转帐 XV0t 8#T2  
available assets 可用资产 42 &m)  
available fiscal reserve 现存财政储备 L`0}wR?+  
available profit 可用利润 Z=y^9]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \ Q0-yNt  
average 平均；平均数；海损 Fhbp,CX4p  
average basic salary 平均基本薪金 d;LBV<Z?  
average consumer expenditure 平均消费开支；一般消费开支 "(^1Dm$(  
average cost 平均成本 Iw;J7[hJ&$  
average cost of land production 增辟土地平均成本 Avo"jN*<d  
average daily turnover 平均每日成交额 M{M?#Q  
average daily wage rate 平均每日工资率 QTuj v<|  
average expenditure pattern 平均开支模式 m|cT)-  
average growth rate 平均增长率 tC'@yX  
average net fixed assets 固定资产平均净值 ^|h})OHV  
average of relatives 相对价格平均数
DX4"}w  
average price 平均价格 he1OLk  
average propensity to consume 平均消费倾向；一般消费倾向 q)KLf\  
average propensity to save 平均储蓄倾向；一般储蓄倾向
rQ$Jk[Y  
average rate 平均率 zoO9N oUHW  
average revenue 平均收入；平均收益 O^I%Xk  
average stock 平均库存；平均存货 2ZZF hj  
average yearly rent 平均年租 p/%B>Y>  
avoidance of double taxation 避免双重课税 CsW*E,|xyP  
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 qra5&F
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给你加分了