一些有用的会计术语(也不知道发的地方对不对)A

A: V$Zl]f$S  
A share Ａ股；甲类股份 'Lu d=u{  
abatement of tax 减税；减扣免税额 sgLw,WZ:  
ABN AMRO Bank N.V. 荷兰银行 99GK6}~TGm  
above-the-line expenditure 线上项目支出；经常预算支出 
S1I#qb  
above-the-line receipt 线上项目收入；经常预算收入 GI5#{-)  
ABSA Asia Limited 南非联合亚洲有限公司 R$m?aIN  
absolute change 绝对数值变更 |S6L[Uo  
absolute expenditure 实际开支 Au10]b  
absolute guideline figure 绝对准则数字 <D`VFSEJ  
absolute interest 绝对权益 b3NEYn  
absolute order of discharge 绝对破产解除令 >PS`;S!(  
absolute profit margin 绝对利润幅度 0n/+X[%Ti  
absolute value 实值；绝对值 [,yYr  
absolutely vested interest 绝对既得权益 @1vpkB~ w  
absorbed cost 已吸收成本；已分摊成本 %n{ue9  
absorption 吸收；分摊；合并 W0+m A  
absorption rate 吸收率；摊配率；分摊率 Vi=u}(*  
ACB Finance Limited 亚洲商业财务有限公司 pgw_F  
acceptable form of reciprocity 合理的互惠条件 L3;cAb/  
acceptable rate 适当利率；适当汇率 /{R>o0oW  
acceptance agreement 承兑协议 Xmny(j)g  
acceptance for honour 参加承兑 d-{1>\-_  
acceptor 承兑人；接受人；受票人 s&d!+-\6_  
acceptor for honour 参加承兑人 $y_P14   
accident insurance 意外保险 {>Yna"p  
Accident Insurance Association of Hong Kong 香港意外保险公会 DCP B9:u  
accident insurance scheme 意外保险计划  9dCf@5]  
accident year basis 意外年度基准 'H
8b+  
accommodation 通融；贷款 ET0^_yk  
accommodation bill 通融票据；空头票据 AfT;IG%Gt  
accommodation party 汇票代发人 =/m$ayG  
account balance 帐户余额；帐户结余 'wA4yJ<  
account book 帐簿 { Ba_.]x  
account collected in advance 预收款项 ]G}:cCpd+a  
account current book 往来帐簿 "?=$(7uc  
account of after-acquired property 事后取得的财产报告 fR&x5Ika0  
account of defaulter 拖欠帐目 X1XmaO%A  
account payable 应付帐款 ">FuCvQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 AA XQ+!  
account receivable 应收帐款 4N(iow4  
account receivable report 应收帐款报表 Dqg01_O9O  
account statement 结单；帐单；会计财务报表 &BxZ}JH=k  
account title 帐户名称；会计科目 je;|zfe]  
accountant's report 会计师报告 ^wlo;.8Y  
Accountant's Report Rules 会计师报告规则 ,1 ^IFBJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 K3^2;j1F Q  
Accounting Arrangements 《会计安排》 LEd@""h  
accounting basis 会计基础 )|,Zp`2/  
accounting by Official Receiver 破产管理署署长呈交的帐目 T@R2H&L  
Accounting Circular 《会计通告》 
!j%#7  
accounting class 会计类别 W`F?j-4  
accounting date 记帐日期；会计结算日期 pGcijD  
accounting for money 款项核算 888"X
3.T  
Accounting Officer 会计主任 ms6dl-_t  
accounting period 会计报告期；会计期 /_mU%fl  
accounting policy 会计政策；会计方针 :Aa5,{v_  
accounting practice 会计惯例 $O^"OQ_@  
accounting principle 会计准则 9Pql\]9"o  
accounting record 会计记录 6KE?@3;Om  
accounting report 会计报告 gxc8O).5vY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "ph[)/u;  
Accounting Society of China 中国会计学会 Ksff]##H  
accounting statement 会计报表 rqTsKrLe  
accounting system 会计制度；会计系统 F;8Uvj  
accounting transaction 会计事项；帐务交易 x31Jl{x8\?  
accounting treatment 会计处理 o(stXa  
accounting year 会计年度 J+uz{  
accretion 增值；添加 (R]b'3,E$  
accrual 应计项目；应累算数目 n{"e8vQx
 
accrual basis 应计制；权责发生制 u>*d^[zS  
accrual basis accounting 应计制会计；权责发生制会计 %9OVw#P  
accrue 应累算；应计 HX#$ ^@Q(  
accrued benefit 应累算利益 ,CIsZ1[VS  
accrued charges 应计费用 a9!.e rM
 
accrued cumulative preference share dividend 应累算的累积优先股股息 v[]&yD  
accrued expenses 应累算费用 MDauHtF,  
accrued interest payable 应付利息；应计未付利息 h\/T b8  
accrued interest receivable 应收利息；应计未收利息 AP9>_0=  
accrued right 累算权益 1T 8|>2m 3  
accruing profit 应累算的利润 "?>hQM1R  
accumulated fiscal reserve 累积财政储备 om{aws;  
accumulated profit 累积利润；滚存溢利 o&R
NpP*  
accumulated reserve 累积储备 9'0v]ar  
accumulation of surplus income 累积收益盈余 -r%k)4_  
acquired assets 既得资产 7g.3)1  
acquisition 收购；购置；取得 c JOT{  
acquisition cost 购置成本 ei!Yxw8d  
acquisition expenses 购置费用 {-l:F2i  
acquisition of 100% interest 收购全部股权 3M"eAK([  
acquisition of control 取得控制权 j/, I)Za  
acquisition of fixed assets 购置固定资产 5@^['S4%8*  
acquisition of shell “买壳” C/ENJ&  
acquisition price 收购价 $q g/8G  
act of God 天灾 !"SuE)WM  
acting partner 执事合伙人 ]SL0Mn g8  
active market 买卖活跃的市场；交投畅旺的市场；旺市 y
s9'1+9  
active partner 积极参与的合伙人 SquuK1P=  
active trading 交投活跃 -d*je{c|  
actual circulation 实际流通 s&L 6
C[  
actual cost 实际成本 zRFvWOxC\  
actual expenditure 实际开支；实际支出 UF;iw  
actual income 实际入息；实际收入；实际收益 zXGi  
actual market 现货市场 AEo  
actual price 现货价；实际价格  %Krf,H  
actual profit 实际利润 ^q\9HBHT  
actual quotation 实盘；实际价位；实际报价 K?6#jT6#  
actual year basis 按实际年度计算 8B;HMD  
actuals 实货 )|B3TjHC  
actuarial investigation 精算调查 /JQY_>@W  
actuarial principle 精算原则 "]hQ\b\O  
actuarial report 精算师报告 C!^[d  
Actuarial Society of Hong Kong 香港精算学会 l~ZIv  
actuarial valuation 精算师估值 {Z1^/Fv3  
actuary 精算师 fBnlB_}e  
ad referendum agreement 暂定协议；有待覆核的协定 u5A$VRMN  
ad valorem duty 从价税；按值征税 7;SI=  
ad valorem duty system 从价税制 '5}@#Mi  
ad valorem fee 从价费 Rz"
gPU4;`  
ad valorem tariff 从价关税 *eAzk2  
additional allowance 额外免税额 oT*qMLdn  
additional amount for unexpired risk 未过期风险的额外款额 [Mp8"  
additional assessable profit 补加应评税利润
dCO)"]  
additional assessment 补加评税 94xWMX2  
additional commitment 额外承担 ]SG(YrF  
additional commitment vote 额外承担拨款 3?s1Yw>?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 HB9|AQ4K  
additional dependent parent allowance 供养父母额外免税额 ~JTp8E9kw  
additional provision 额外拨款 p]x
9hZ  
additional stamp duty 附加印花税 5^C.}/#>F  
additional tax 补加税罚款；补加税款 H",q-.!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Mb'Tx  
adjudged bankrupt 被裁定破产 ;fZ9:WB  
adjudicated bankrupt 裁定破产人 @WICA
C=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 PLhlbzcf  
adjudication of bankruptcy 裁定破产；宣告破产 G'(8/os{  
adjudication of insolvency 裁定无力偿还债务 HBcL1wfS  
adjusted actual 经调整的实数；调整后的实数 0l2@3}e  
adjusted current assets 经调整的流动资产；调整后的流动资产 fu{.Ir  
adjusted figure 经调整的数字；调整后的数额 Ax'o|RE)x  
adjusted liabilities 经调整的负债；调整后的负债 "w:?WS  
adjusted loss 经调整的亏损；调整后的亏损 !c;BOCqa  
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 c. 06Sw*  
adjusted profit 经调整的利润；调整后的利润 |`Iispn  
adjusted surplus 经调整的盈余额；调整后的盈余额 >.r> aH  
adjusted value 经调整的价值；调整后的价值 x"{WLZ  
adjustment 调整；修订；理算〔保险〕 O_^t
u?x  
adjustment centre 调剂中心 _qsg2e}n  
adjustment lag 调整过程的时间差距；调整时差 8'o6:  
adjustment mechanism 调整机制 b9TsuY  
adjustment of loss 亏损调整 O^sOv!!RH/  
adjustment process 调整过程；调整程序 D}]u9jS1  
adjustment range 调整幅度 iDV.C@  
administered exchange rate 受管制汇率 0 ![  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0%"
sOth  
administration expenses 行政费用 !EB[L
utm  
administration fee 手续费；行政费 #9(L/)^  
administration in bankruptcy 破产管理 3pjK`"Nmz\  
administration order 遗产管理令 %SJFuw"  
administrator 管理人；遗产管理人 M7\yEi"*  
administrator of the estate 遗产管理人 MT{ovDA].  
admission of debt 债项承认书 yR[htD`  
admission of proof 接纳债权证明 #SqU>R  
advance 放贷款项；垫付款项；预支款项；预付款项 I3d!!L2ma  
advance account 暂支帐目；预付款帐户 PEPf=sm  
advance compensation 预付补偿金 ';3#t(J;  
advance from shareholder 股东垫款 E{xcu9  
advance pending reimbursement 预支以待日后付还 /eY}0q%  
advanced economy 先进经济体系 :bu]gj4e  
advancement 预付；预付财产 ><H*T{
Pg  
advances warrant 垫款令 Q8^g WBc
  
advancing 贷出 XY!0yAK(!  
adverse balance 逆差 %IK[d#HO  
adverse exchange 逆汇 Yqb3g(0
 
advertisement addressed to shareholders 在报章刊登的致股东通告 cCO2w2A[*  
advice for collection 托收通知书 ;Miag'7  
advice of drawing 提款通知书；汇票通知书 `!@d$*:'  
advice of payment 付款通知 r0
,XR  
Advisory Committee [Securities and Futures Commission] cc{^0JT  
谘询委员会〔证券及期货事务监察委员会〕 BTDUT%Yfg  
Advisory Committee on Diversification 经济多元化谘询委员会 'oS= d  
affidavit 誓章；遗产申报誓章 l9#@4Os  
affidavit of no receipt 述明无收款的誓章 4N8(WI"4S  
affiliate 联号；联营公司；附属公司 N'~l,{  
affiliated company 附属公司；联号；联营公司 uc]`^,`2/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 \JbOT%1  
affordability 负担能力 dT'd C  
African Development Bank [AfDB] 非洲开发银行 ?XB[awTD~  
after-acquired property 事后取得的财产 Z!2%{HQ=q  
after-hours dealing 市后交易 H&!?c5  
after-tax profit 税后盈利；税后利润；税后溢利 0{qe1pb w  
agency agreement 代理协议 ZiaHLpk  
agency expenses 代理机构的开支 m*~Iu<5
L  
agency fee 代理费 &%r<_1  
Agency Law 《代理法》 ]? %*3I  
agent 代理人；承销人 f7?IXDQ>!  
agent of company 公司代理人 >8.o  
agent's fee 代理人费；经纪费
dZ`c  
aggregate 总计；总数；总体数字 _p;=]#+c&  
aggregate amount 总款额；总额 `%Dz 8Z  
aggregate assets and liabilities 总体资产与负债 8C8,Q\WV(~  
aggregate at constant price 按固定价格计算的总体数字 q}cm"lO$  
aggregate demand 总需求 tO+Lf2Ni+  
aggregate gross position 总持仓量 ].HHTCD`c  
aggregate limit 总限额 D8f4X w}=  
aggregate of salaries tax 合计薪俸税 si#1sdR  
aggregate performance 总体表现；总体业绩 D|D)782  
aggregate supply 总体供应 >b2wFo/em  
aggregate surplus 总盈余 l$ufW|  
aggregate total 整体总额 Qm>2,={h  
aggregate value 总值；合计价值 nd,2EX<bE  
aggregated basis 合计基准 `&URd&ouJD  
aggregated net chargeable income 合计应课税入息实额 .> 5[;  
aggregation 合并计算；合计；总和 |OBh:d_B]  
aggregation of incomes of husband and wife 夫妇入息合并计算 DC(u,iW%6  
aggregation of property 财产的总和 ;|pw;-  
agio 差价；贴水 U5ME`lN*`  
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》 85qD~o?O  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d[`vd^hI  
《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》 +'{d^-( (  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1"f)\FPGe  
《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》 v
\dP  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment V,&A? Y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 qh#?a'  
agreement for a settlement 授产协议 )jGB[s";)y  
agreement for assignment 转让协议 Cq[<CPAS  
agreement for sale 售卖协议；买卖协议 OBL2W\{  
agreement for sale and purchase 买卖协议 1.I58(0~+  
agreement for the payment of interest 支付利息协议 f"R'Q|7D  
agreement for the repayment of money 还款协议 5+[ 3@  
agreement of reinsurance 再保险协议 +*Zjo&pc  
Agricultural Bank of China 中国农业银行 4WP@ F0@n3  
air passenger departure tax 飞机乘客离境税 ne 8rF.D  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6)yi^v  
airport tax 机场税 kK/(
[!  
alcohol duty 酒精税 dO4Jf9)  
alienation 让与；让渡；转让 p(.z#o#  
alimony 生活费；赡养费 I R~szUY6  
All Ordinaries Index [AOI] 所有普通股指数 QC6:ZxP  
all risks 全险；综合险 -lS(W^r4  
All Sales Record for Stock Market 《股票市场成交报告》 <+_WMSf;4  
Allied Capital Resources Limited 新联财务有限公司 p|Qn?^C:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *K;s*-|U  
allocation letter 拨款信件 Igh=Z %  
allocation of fund 分配款项；预留款项 Y3O/`-9i  
allocation of profit 利润分配；溢利分配 rw.DKM'  
allocation warrant 拨款令 _*++xF1  
allotment 分配；配股 th%T(D5
n  
allotment notice 股份配售通知；配股通知 5Kl;(0B9  
allotment of shares 股份分配 y'C
  
allowable 可获宽免；免税的 DLPg0>;jl  
allowable business loss 可扣除的营业亏损 )6{,y{5!  
allowable expenses 可扣税的支出 x9\]C'*sO  
allowance 免税额；津贴；备抵；准备金  =@!s[  
allowance for debts 债项的免税额 H1r8n$h  
allowance for depreciation by wear and tear 耗损折旧免税额 +}iuTqu5  
allowance for funeral expenses 殡殓费的免税额 b<j*;n.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5M\bH'1  
allowance for repairs and outgoings 修葺及支出方面的免税额 `\yQn7 Oq  
allowance to debtor 给债务人的津贴 5DL(#9F8b9  
alteration of capital 资本更改 )yUSuK(Vu  
alternate trustee 候补受托人
v)JS4KS  
amalgamation 合并 xM?tdQ~VHY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B-
h@\y  
ambit of charges 征税范围；收费范围 AI]lG]q8  
amended valuation 经修订的估值 $l_\9J913  
American Commodities Exchange 美国商品交易所 RG:_:%@%}  
American Express Bank Limited 美国运通银行 pkc*toW  
American Stock Exchange 美国证券交易所 K"8!  
amortization 摊销 10CRgrZ  
amount due from banks 存放银行同业的款项 =-]NAj\  
amount due from banks abroad 存放海外银行同业的款项 5%"sv+iO  
amount due from holding companies 控股公司欠款 gP`CQ0t  
amount due from local banks 存放本港银行同业的款项 eC`G0.op  
amount due to banks 银行同业的存款 :"gu=u!  
amount due to banks abroad 海外银行同业的存款 $:D\yZ,  
amount due to holding companies 控股公司存款 7*>,BhF#  
amount due to local banks 本港银行同业的存款 WmuYHE
U  
amount due to outport banks 外埠银行同业的存款 _8e0vi!~2  
amount for note issue 发行纸币的款额 (Q"~bP{F  
amount of bond 担保契据的款额 84/#,X!=s  
amount of consideration 代价款额 4wPP/`  
amount of contribution 供款数额 C?g<P0h  
amount of indebtedness 负债款额 ~^l;~&

  
amount of principal of the loan 贷款本金额 NmTo/5s  
amount of rates chargeable 应征差饷数额 ''}2JJU{  
amount of share capital 股本额 vG~JK[  
amount of sums assured 承保款额 s#FX2r3=Fg  
amount of variation 变动幅度 ;N!opg))d<  
amount of vote 拨款数额 0E#?H0<OeG  
amount payable 应付款额 cUTG! P\R  
amount receivable 应收款额 " 
f.9u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B#4'3Y-3  
analysis 分析  Y+Cv9U0  
ancillary risk 附属风险 HqXS-TG  
annual account 周年帐目；周年帐目报表；年度决算；年结 $V;0z~&!'  
annual accounting date 年结日期 _Zus4&'  
annual allowance 每年免税额；年积金；年度津贴；年津 P?J\pJ1|7  
annual balance 年度余额 ')ZZ)&U>z  
annual disposable income 每年可动用收入 =m6<H  
annual estimates 周年预算 aa}U87]k  
annual fee 年费 M:oZk&cs  
annual general meeting 周年大会 lQpl8>  
annual growth rate 年增率；每年增长率 D&1(qi=x&  
annual long-term supplement 长期个案每年补助金 ]xPy-j6C  
annual pensionable emolument 可供计算退休金的年薪 ^GNL:D%6d  
annual report 年报 36}&{A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V0xO:7G^  
annual return 周年报表；周年申报表；每年报税表格 EAoq2_(`a  
Annual Return Rules 《周年报表规则》 j:U6q,f]  
annual review of consumer prices 每年消费物价回顾 =nv/ r  
annual roll-forward basis 逐年延展方式 \pXo~;E
\  
annual salary 年薪 *mn"GK6  
annual statement 年度报表；年度决算表 7=a e^GKo  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _% i!LyG  
annuitant 年金受益人 E+J+fi  
annuity 年金 (?ZS9&y}  
annuity contract 年金合约 |OIU)53A-  
annuity on human life 人寿年金 Se>v|6  
antecedent debt 先前的债项 
h]&o)%{4  
ante-dated cheque 倒填日期支票 _7 ^:1i~:.  
anticipated expenditure 预期开支 <(l`zLf4p  
anticipated net profit 预期纯利 YwZ]J  
anticipated revenue 预期收入 [= Xb*~  
anti-inflation measure 反通货膨胀措施 IGo+O*dMw  
anti-inflationary stance 反通货膨胀立场 Jt3*(+J>/  
apparent deficit 表面赤字 8d(l)[GZt  
apparent financial solvency 表面偿债能力 &.JJhX  
apparent partner 表面合伙人 vJe c+a  
application for personal assessment 个人入息课税申请书 gUme({h&|  
application of fund 资金应用 oiQ:&$y  
application to release as liquidator and to destruct the books of accounts and documents 'ql<R0g  
申请免除清盘人职务及毁灭帐簿与文件 XW:%YTv  
appointed actuary 委任精算师 BOv^L?)*Z  
appointed auditor 委任核数师；委任审计师 WQMoAPfqL  
appointed trustee 委任的受托人 <4TF
]5  
appointer 委任人 b?:?"  
apportioned pro rata 按比例分摊 ]j]
<CqG  
apportionment 分配；分摊 Kxi@"<`S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 63kZ#5g(Dw  
apportionment formula 分摊方程式 TjOK8 t  
apportionment of estate duty 遗产税的分摊 rq:sy=;  
appraisal 估价；评估 `:Zgq+j&  
appreciable growth 可观增长 3|D.r-Q  
appreciable impact 显着影响 f{h2>nEj\  
appreciable increase 可观增长 on 4 $n7  
appreciation 增值；升值 6E9o*YSk  
appreciation against other currencies 相对其他货币升值 a0's6C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4)Ew rU  
appreciation tax 增值税 qoEZ>  
appropriation 拨款；拨用；拨付 .x1.`Y   
appropriation account 拨款帐目 tg
7QX/KX  
Appropriation Bill 拨款法案 _o==  
appropriation-in-aid system 补助拨款办法 TWdhl9Ot  
approved assets 核准资产 Tn?D~?a
*O  
approved basket stock 认可一篮子证券 u/%Z0`
X  
approved budget 核准预算 a\KM^jrCD  
approved charitable donation 认可慈善捐款 cCcJOhk|d  
approved charitable institution 认可慈善机构 j9.%(*  
approved currency 核准货币；认可货币 iYGa4@/uM  
approved estimates 核准预算 r|y\FL  
approved estimates of expenditure 核准开支预算 n<ecVFft  
approved overseas insurer 核准海外保险人 E5\>mf ,;u  
approved overseas trust company 核准海外信托公司 L;fz7?_j  
approved pooled investment fund 核准汇集投资基金 B.~[m}  
approved provident fund scheme 认可公积金计划 rdH^"(  
approved provision 核准拨款 ?(M]'ia{  
approved redeemable share 核准可赎回股份 G> sqfYkK  
approved regional stock 认可地区性证券 mteQRgC  
approved retirement scheme 认可退休金计划 {"O-/* f+(  
approved subordinated loan 核准附属贷款 \mqrDaB  
arbitrage 套戥；套汇；套利 NRI[|  
arbitrageur 套戥者；套汇者 eh,_g.  
arbitrary amount 临时款项 G<Urj+3/Xo  
arrangement 措施；安排；协定 3&R1C>JS ]  
arrears 欠款 fONycXM]  
arrears of pay 欠付薪酬 ?gCP"~  
arrears of revenue 逾期未收税款；逾期未收的帐项 v)nBp\fjxp  
articles of association 组织章程；组织细则；组织章程细则 %&eBkN!T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 d"S\j@  
ascertainment of profit 确定利润 _p<wATv?7t  
"Asia Clear" “亚洲结算系统” %&wi@ *#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $5@[l5cJU;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]ClqX;'weJ  
Asian Development Fund [ADF] 亚洲发展基金 y2nT)nL  
Asian dollar bond 亚洲美元债券 ]'Gz~Z%>F  
Asian dollar market 亚洲美元市场 K{XE|g  
Asian dollar rate 亚洲美元利率 Mtn{63cK  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,M :j5  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 p{&o{+c  
asked price 沽盘；喊价；索价；卖方报价 K14v6d  
assessable income 应评税入息 +9M";'\c  
assessable loss 应评税亏损 \b#`Ahf`  
assessable profit 应评税利润 DHuUEv<  
assessable value 应评税值 Wr8}=\/  
assessed profit 估定利润 KK4rVb:-  
assessed value 经评估价值 [Bj\h7G
 
assessment 评税；评定；估价；评税单 w8F`RRHEE  
assessment number 评税编号；估价编号 TXqtE("BDl  
assessment of additional tax 补加税评税 !E^\)=E)P  
assessment of performance 业绩评估；实绩评价 @ ZN@EOM$+  
Assessor 评税主任 +ijxv  
asset price bubbles 资产价格泡沫 4W=fQx]  
asset-backed securities 具资产保证的证券 fIn^a3TV  
assets accretion 资产增值 O2/_$i[F  
assets and liabilities 资产与负债 | NyANsI  
assets betterment statement 资产递增表；资产改进表 <slrzc_>&  
assets lending 实物放款；有抵押贷款 '@1C$0tx  
assets of the company passing on the death 死者去世时转移的公司资产 sVe<l mL  
assets pledged as security for liabilities 用作负债抵押的资产 f67t.6Vw2+  
assets portfolio 资产投资组合 Su<>UsdUC  
assets price 资产价格 VdGpreRPC  
assets quality 资产质素 [4+I1UR`  
assets realization 资产变现 #Vy:6O  
assets refinancing arrangement 资产再集资安排 
HT6$|j  
assets securitization 资产证券化 p9&gKIO_m  
assets situated outside Hong Kong 在香港以外地方的资产 PmtXD6p3(  
assets stripping 削减资产；拆卖资产 Lc
(eY{CY  
assets value 资产值 [{zf
I`6  
assignee 承让人 BY@l:y4  
assignment 转让；转让书；转让契 Yi <1z:\  
assignment of interest 权益转让 (^58$IW71  
assignment of letters patent and trade mark 专利证书及商标转让 zX6Q7Bc  
assignment of property 物业转让；物业转让书 4r#4h4`y|  
assignment right 转让权 k h6n(B\  
assignor 转让人 &,* ILz  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *DQa6,b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /)sP<WPQ6  
associate member 附属会员 Z7k ku:9  
associated body corporate 相联法人团体 }taG/kE62  
associated company 相联公司；联属公司 lkJe7 +s  
associated corporation 相联法团 5=1Ml50  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] V?~!Dp  
公认会计师公会〔英国〕 |Z8Eu0RSb  
Association of Futures Exchange Brokers 香港期货经纪协会 (IIZvCek  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &g]s@S|%  
association of underwriters 承保人组织 Ao\Im(?  
assumption of control 接管 8EU/}Ym  
assurance 担保；保险；转易；转易书 ,x?Jrcx~'C  
assurance of interest 权益的转易 < Yc)F.:  
at 19XX price 按一九ＸＸ年价格计算 %zO>]f&  
at a discount 按赔价计算；按贴水价格计算；打折扣
[rz5tfMp  
at a premium 按溢价计算；按升水价格计算 YUTI)&y  
at call 通知付款；按通知 +K,T^<F;  
at constant market price 按固定市价计算 TY?O$d2b3  
at constant price 按固定价格计算 m=a^t  
at cost 按成本计算 a'O-0]g,  
at current market price 按当时市价计算；按现时市价计算 JW"n#sR4  
at current price 按当时价格计算；按现时价格计算 w8zr0z  
at factor cost 按要素成本计算；按生产要素成本计算 }|wC7*^)  
at money-of-the-day price 按付款当日价格计算 TgKSE
1  
at or better 按指定或较佳价位〔买卖指令〕 V;hO1xfR3&  
at par 按面值计算；平价 Uy@:-NC)kn  
at sight 见票即付 z`,dEGfh^  
at the close 按收市盘 j.c{%UYj  
at the opening 按开市盘 Uy?X-"UR  
attestation 见证；见证条款 55=YM'5]  
at-the-money option 平价期权 &w:0ad|  
attorney 受权人；受托代表人 3mL(xpT.8z  
attornment 新拥有人承认书 lHE \Z`  
attributable profit 可归属利润 R0K{wY58  
attributable share value 可归属股份价值 AEUR`.  
Auckland Stock Exchange 奥克兰证券交易所 O^_CqT%  
auction 拍卖 j}
w  
auctioneer 拍卖商 ^FZ9q  
audit 审计；核数 +^%)QH>9   
Audit Commission 审计署 KL"_h`UW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 6q,CEm  
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〕 (px3o'lsh  
audit review 帐目审查 ^2i$AM1t  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 g'2}Y5m$`  
audited account 审计帐目；经审计的帐目 @.,'A[D!K  
audited annual account 经审计的周年帐目 +wZ|g6vMct  
audited balance sheet 经审计的资产负债表 =&~ K;=:  
auditor 核数师；核数主任；审计师 n*caP9B  
auditor's certificate 核数师证明书；审计师证明书 V(Cxd.u  
auditor's report 核数师报告；审计师报告 |hX\ep  
Aussie bond 澳元债券 R7c42L\QA  
austerity budget 紧缩预算 #}Bv/`t  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;@O8y\@  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ml/K
~H tN  
Australian Dollar [AUD] 澳元 r4 qs!(  
Australian Options Market 澳大利亚期权市场 Z_>:p^id  
Australian Securities Commission 澳洲证券事务监察委员会 ->Fsmb+R  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 U&SSc@of  
Australian Stock Exchange 澳大利亚证券交易所 9t8ccr  
Austrian Schilling [ATS] 奥地利先令 t0Inf [um  
authentication 认证；鉴证 |nU%H=Rs/  
authority to purchase 委托购买证；委购书 t{`uN  
authorization 认可；核准；授权；授权书 Jgy6!qUn_  
authorization by direction 指示授权 B]  Koi1B  
authorization by instruction 指令授权 %.8(R &  
authorization by warrant 令状授权 t| B<F t^  
authorization of unit trust 单位信托的认可 cQ3p|a `  
authorized agent 指定代理人 B_C."{
G  
authorized capital 法定资本 0^6}s1d_  
authorized clerk 出市员 TCi0]Y~a  
authorized dealer 认可交易商 }%<cFi &  
authorized financial institution 认可财务机构 :*-O;Yw?S@  
authorized fund 认可基金 !uA'0U?ky  
authorized fund house 获授权的基金公司；认可基金公司 c?6(mU\x  
authorized institution 认可机构 +~7[T/v+n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [8vqw(2Tm(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =FMrVE  
authorized insurer 获授权保险人；获认可承保人 Z7 ++c<|p  
authorized investment 特准投资项目 OaY]}4tI$  
authorized person 获授权人 3h6,x0AG  
authorized representative 获授权代表 Equ%6x  
authorized share capital 法定股本 aM:tg1g  
automated quotation system 自动报价系统 e}s,WC2-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -CALUX  
自动交易系统〔香港期货交易所有限公司〕 F*Ul#yX  
automatic adjustment mechanism 自动调整机制 AjsjYThV  
automatic adjustment system 自动调整系统 CY"i|s  
Automatic Clearing House 自动票据交换所 !e~d,NIy  
automatic exchange rates accumulation system 自动化汇率累集系统 aHPx'R  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `W7;-  
automatic teller machine [ATM] 自动柜员机 (l/i#  
autopay 自动转帐 }a
%Wu 7D  
available assets 可用资产 BWr!K5w>i  
available fiscal reserve 现存财政储备 B)dd6R>8  
available profit 可用利润 mS.!lkV  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Ds@K%f(.?w  
average 平均；平均数；海损 B5_QH8kt7  
average basic salary 平均基本薪金 ssmJ?sl  
average consumer expenditure 平均消费开支；一般消费开支 qj^A  
average cost 平均成本 cca]@Ox]  
average cost of land production 增辟土地平均成本 ~se ;L  
average daily turnover 平均每日成交额 mA#^Pv*  
average daily wage rate 平均每日工资率 jU}  
average expenditure pattern 平均开支模式 bNoZ{ 7  
average growth rate 平均增长率 gL1r"&^L  
average net fixed assets 固定资产平均净值 ObataUxQT  
average of relatives 相对价格平均数 @?</8;%3W  
average price 平均价格 \?^ EFA+;  
average propensity to consume 平均消费倾向；一般消费倾向 S)"vyGv  
average propensity to save 平均储蓄倾向；一般储蓄倾向 i,L"%q)C  
average rate 平均率 L
l,nt  
average revenue 平均收入；平均收益 6K >(n  
average stock 平均库存；平均存货 ^plP1c:  
average yearly rent 平均年租 $GVf;M2*  
avoidance of double taxation 避免双重课税 v4\ m9Pu4  
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 /#}%c'  
t'C9;  
给你加分了