一些有用的会计术语(也不知道发的地方对不对)A

A: j2:A@a6  
A share Ａ股；甲类股份 3]/Y=A  
abatement of tax 减税；减扣免税额 g@S?5S.Av  
ABN AMRO Bank N.V. 荷兰银行 cs)z!  
above-the-line expenditure 线上项目支出；经常预算支出 ^^(4xHN  
above-the-line receipt 线上项目收入；经常预算收入 oSoU9_W  
ABSA Asia Limited 南非联合亚洲有限公司 /7b$C]@k  
absolute change 绝对数值变更 3q1u9`4;  
absolute expenditure 实际开支 V7>{,  
absolute guideline figure 绝对准则数字 <V*M%YWs  
absolute interest 绝对权益 ;<v9i#K5  
absolute order of discharge 绝对破产解除令 oFS)3.  
absolute profit margin 绝对利润幅度 Z9lfd6MU,  
absolute value 实值；绝对值 OSCeTkR  
absolutely vested interest 绝对既得权益 MtK5>mhZI`  
absorbed cost 已吸收成本；已分摊成本 -MeO|HWm  
absorption 吸收；分摊；合并 0Yc
#fD  
absorption rate 吸收率；摊配率；分摊率 JZ0u/x5  
ACB Finance Limited 亚洲商业财务有限公司 9/50+2F  
acceptable form of reciprocity 合理的互惠条件  TGozoPV  
acceptable rate 适当利率；适当汇率 @RS|}M^4  
acceptance agreement 承兑协议 CA ,0Fe3  
acceptance for honour 参加承兑 J_ `\}55n  
acceptor 承兑人；接受人；受票人 qgsKbsl  
acceptor for honour 参加承兑人 4N{^niq7  
accident insurance 意外保险 b~m|mb$  
Accident Insurance Association of Hong Kong 香港意外保险公会 %-[U;pJe;  
accident insurance scheme 意外保险计划 AY%Y,<a  
accident year basis 意外年度基准 Og<UW^VR  
accommodation 通融；贷款 YS&Q4nv-  
accommodation bill 通融票据；空头票据 ^1+&)6s7V  
accommodation party 汇票代发人 \YsYOFc|  
account balance 帐户余额；帐户结余 6Vc&g  
account book 帐簿 8Vqh1<
 
account collected in advance 预收款项 KfLp cV  
account current book 往来帐簿 WUqfY?5  
account of after-acquired property 事后取得的财产报告 )WazbT@  
account of defaulter 拖欠帐目 XDq*nA8#5B  
account payable 应付帐款 l050n9#9p  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $Z^HI  
account receivable 应收帐款 . vQCX1V(  
account receivable report 应收帐款报表 j
*N:Kdzvl  
account statement 结单；帐单；会计财务报表 cXvq=Rb  
account title 帐户名称；会计科目 R>. %0%iq  
accountant's report 会计师报告 `}fwR  
Accountant's Report Rules 会计师报告规则 qQUCK  
accounting and auditing procedure 会计与审计程序；会计与核数程序 38eeRo  
Accounting Arrangements 《会计安排》 +tPqU6  
accounting basis 会计基础 [0mg\n?  
accounting by Official Receiver 破产管理署署长呈交的帐目 p/inATH  
Accounting Circular 《会计通告》 V$fv
f#T  
accounting class 会计类别 +eD+Z.{  
accounting date 记帐日期；会计结算日期 =`
6
_{<&
 
accounting for money 款项核算 #Y9~ Xp^.  
Accounting Officer 会计主任 u@-x3%W  
accounting period 会计报告期；会计期 7q[a8rUdh  
accounting policy 会计政策；会计方针 
'`Iuf\  
accounting practice 会计惯例 7{e*isV  
accounting principle 会计准则 @s;qmBX4  
accounting record 会计记录 Q'S"$^~{  
accounting report 会计报告 k\a&4v  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JA~v:ec  
Accounting Society of China 中国会计学会 k),.  
accounting statement 会计报表 :;]iUjiC8  
accounting system 会计制度；会计系统 cfd7)(6  
accounting transaction 会计事项；帐务交易 T#e ;$\  
accounting treatment 会计处理 7B,axkr  
accounting year 会计年度 &udlt//^%  
accretion 增值；添加 * "Z5bKL  
accrual 应计项目；应累算数目 aM|^t:  
accrual basis 应计制；权责发生制 $.2#G"|  
accrual basis accounting 应计制会计；权责发生制会计 %^$7z,>;  
accrue 应累算；应计 /2e&fxxD  
accrued benefit 应累算利益 lUd;u*A  
accrued charges 应计费用 9vZD?6D,n  
accrued cumulative preference share dividend 应累算的累积优先股股息 N8^AH8l  
accrued expenses 应累算费用 -r5JP[0kP  
accrued interest payable 应付利息；应计未付利息 Xn 1V1sr  
accrued interest receivable 应收利息；应计未收利息 Q5H! ^RQm  
accrued right 累算权益 iFy_D  
accruing profit 应累算的利润 /!mF,oR!  
accumulated fiscal reserve 累积财政储备 CQx#Xp>=s  
accumulated profit 累积利润；滚存溢利 k*3F7']8  
accumulated reserve 累积储备 ~SRK}5E  
accumulation of surplus income 累积收益盈余 3,<$z1Jm  
acquired assets 既得资产 vC9Qe ]f  
acquisition 收购；购置；取得 $ RDwy)9  
acquisition cost 购置成本 lU[" ZFP  
acquisition expenses 购置费用 58@YWvAk  
acquisition of 100% interest 收购全部股权 E9IU,P6a  
acquisition of control 取得控制权 >qBQfz:U>  
acquisition of fixed assets 购置固定资产 hY@rt,! 8  
acquisition of shell “买壳” Io81zA  
acquisition price 收购价 M_wj>NXZ  
act of God 天灾 #DI%l`B  
acting partner 执事合伙人 U- UD27  
active market 买卖活跃的市场；交投畅旺的市场；旺市 S_VZ^1X]  
active partner 积极参与的合伙人 u2G{I?  
active trading 交投活跃 eiV[y^?  
actual circulation 实际流通 eI7FbOze  
actual cost 实际成本 i0y^b5@MOb  
actual expenditure 实际开支；实际支出 V9 dRn2- [  
actual income 实际入息；实际收入；实际收益 M;\iL?,  
actual market 现货市场 qQu}4Ye>  
actual price 现货价；实际价格 W h^9 Aq  
actual profit 实际利润 }9GD'N?4  
actual quotation 实盘；实际价位；实际报价 |ZAR!u&0  
actual year basis 按实际年度计算 5DEK`#*  
actuals 实货 0 xUw}T6  
actuarial investigation 精算调查 VM1`:1Z:$  
actuarial principle 精算原则 ebSG|F  
actuarial report 精算师报告  TM1isZ  
Actuarial Society of Hong Kong 香港精算学会 M6 W{mek  
actuarial valuation 精算师估值 qBKRm0<W  
actuary 精算师 1'[RrJ$Q  
ad referendum agreement 暂定协议；有待覆核的协定  0#AS>K5  
ad valorem duty 从价税；按值征税 *t JgQ[  
ad valorem duty system 从价税制 gua +-##)  
ad valorem fee 从价费 bV5
{  
ad valorem tariff 从价关税 Cz%tk}2  
additional allowance 额外免税额 I0 78[3b  
additional amount for unexpired risk 未过期风险的额外款额 &?R2zfcM  
additional assessable profit 补加应评税利润 .S l{m[nV8  
additional assessment 补加评税 `5V=U9zdE  
additional commitment 额外承担 McRAy%{z  
additional commitment vote 额外承担拨款 8T7E.guYr  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wE.CZ%f  
additional dependent parent allowance 供养父母额外免税额 ?+]prbt)  
additional provision 额外拨款 3~I|KF7x  
additional stamp duty 附加印花税 &p)]Cl/`  
additional tax 补加税罚款；补加税款 xpWx6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 X2? ^t]-N  
adjudged bankrupt 被裁定破产 ZH:-.2*cj  
adjudicated bankrupt 裁定破产人 5,I|beM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [\ M$a|K  
adjudication of bankruptcy 裁定破产；宣告破产 s[ ze8:  
adjudication of insolvency 裁定无力偿还债务 )AxgKBW  
adjusted actual 经调整的实数；调整后的实数 F%t_9S,)O  
adjusted current assets 经调整的流动资产；调整后的流动资产 ADTx _tE  
adjusted figure 经调整的数字；调整后的数额 /!l$Y?  
adjusted liabilities 经调整的负债；调整后的负债 N:j,9p0,  
adjusted loss 经调整的亏损；调整后的亏损 HH-A\#6J  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 .$r=:k_d  
adjusted profit 经调整的利润；调整后的利润 )"W(0M]>  
adjusted surplus 经调整的盈余额；调整后的盈余额 Z r}5)ZR.  
adjusted value 经调整的价值；调整后的价值 _.9):i2<SF  
adjustment 调整；修订；理算〔保险〕 x}Y  
adjustment centre 调剂中心 -VqZw&"  
adjustment lag 调整过程的时间差距；调整时差 TSGJ2u5ie%  
adjustment mechanism 调整机制 g[Z$\A?ZbZ  
adjustment of loss 亏损调整 uANG_sX^n  
adjustment process 调整过程；调整程序 jT~PwDSFt3  
adjustment range 调整幅度 i'w8Li  
administered exchange rate 受管制汇率 .^aakM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MM}lW-q;  
administration expenses 行政费用 *&f^R}O  
administration fee 手续费；行政费 t<)Cbple\  
administration in bankruptcy 破产管理 L\cd=&b`  
administration order 遗产管理令 JnWG_|m)  
administrator 管理人；遗产管理人 s$cr|p;7#
 
administrator of the estate 遗产管理人 '
MM%Sm,  
admission of debt 债项承认书 81gcM
?  
admission of proof 接纳债权证明 O_zW/#  
advance 放贷款项；垫付款项；预支款项；预付款项 q#{.8H-X'  
advance account 暂支帐目；预付款帐户 vD=>AAvG  
advance compensation 预付补偿金 mv5=>Xc6  
advance from shareholder 股东垫款 +VJS/  
advance pending reimbursement 预支以待日后付还 laRcEXj  
advanced economy 先进经济体系 #Tz$ona
 
advancement 预付；预付财产 a.n;ika]-  
advances warrant 垫款令 FeW}tKH  
advancing 贷出 @%(Vi!Cv"R  
adverse balance 逆差 n{d0}N=  
adverse exchange 逆汇 E[:eMJR  
advertisement addressed to shareholders 在报章刊登的致股东通告 zTgY=fuz  
advice for collection 托收通知书 j20/Q)=h  
advice of drawing 提款通知书；汇票通知书 Lro[ |A  
advice of payment 付款通知 skd3E4  
Advisory Committee [Securities and Futures Commission] e\0vphS6  
谘询委员会〔证券及期货事务监察委员会〕 DzfgPY_Py  
Advisory Committee on Diversification 经济多元化谘询委员会 YXJreM5  
affidavit 誓章；遗产申报誓章 6x'F0{U  
affidavit of no receipt 述明无收款的誓章 <Km ^>9  
affiliate 联号；联营公司；附属公司 ~4 ~c+^PF  
affiliated company 附属公司；联号；联营公司 TY."?` [FK  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7L%JCH#F  
affordability 负担能力 Nl4,c[$C  
African Development Bank [AfDB] 非洲开发银行 y:Wq;xEiDo  
after-acquired property 事后取得的财产 ~[_u@8l!mN  
after-hours dealing 市后交易 {7kJj(Ue  
after-tax profit 税后盈利；税后利润；税后溢利 ;6 ?a8t@  
agency agreement 代理协议 @q98ac*{  
agency expenses 代理机构的开支 9nM_LV  
agency fee 代理费 IhIz 7.|  
Agency Law 《代理法》 %DK0s(*w0  
agent 代理人；承销人 (yx^zW7  
agent of company 公司代理人 wMW."gM|  
agent's fee 代理人费；经纪费 RP@U0o  
aggregate 总计；总数；总体数字 /C[Q?  
aggregate amount 总款额；总额 q,i&%  
aggregate assets and liabilities 总体资产与负债 *^ZJ&.  
aggregate at constant price 按固定价格计算的总体数字 KKBrw+)AJ  
aggregate demand 总需求 B(p
xyv)  
aggregate gross position 总持仓量 f`$F^=  
aggregate limit 总限额 ,4Q1[K35B  
aggregate of salaries tax 合计薪俸税 3WVH8Sb  
aggregate performance 总体表现；总体业绩 Fy; sVB  
aggregate supply 总体供应 fH@P&SX  
aggregate surplus 总盈余 ty"|yA  
aggregate total 整体总额 r}**^"mFy  
aggregate value 总值；合计价值 Qe[ejj1o:  
aggregated basis 合计基准 H*m3i;"4p\  
aggregated net chargeable income 合计应课税入息实额 B
\73Vf  
aggregation 合并计算；合计；总和 kB)u@`</mV  
aggregation of incomes of husband and wife 夫妇入息合并计算 R@X65o  
aggregation of property 财产的总和 V< Ib#rd'  
agio 差价；贴水 *:5S*E&}V  
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》 K2XRKoG  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :17Pc\:DS  
《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》 ~WjK'N4n5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment t)4><22of  
《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》 D-/q-=zd  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment vGCvJ*4!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0P5s'2w  
agreement for a settlement 授产协议  )>=!</@  
agreement for assignment 转让协议 oimM)Yo  
agreement for sale 售卖协议；买卖协议 u?-|sv*  
agreement for sale and purchase 买卖协议 C`@gsF"<7  
agreement for the payment of interest 支付利息协议 9\zasa  
agreement for the repayment of money 还款协议 &E]<dmR  
agreement of reinsurance 再保险协议 ;u8a%h!  
Agricultural Bank of China 中国农业银行 S-f .NC}:i  
air passenger departure tax 飞机乘客离境税 Ybkydc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6e;POW  
airport tax 机场税 ;p(I0X  
alcohol duty 酒精税
r4isn^g  
alienation 让与；让渡；转让 'OACbYgG  
alimony 生活费；赡养费 E0*KKo%  
All Ordinaries Index [AOI] 所有普通股指数 q4EOI  
all risks 全险；综合险 :`>$B?x+  
All Sales Record for Stock Market 《股票市场成交报告》 k-Z:z?M  
Allied Capital Resources Limited 新联财务有限公司 :MP*Xy\7&J  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 w+wg)$i  
allocation letter 拨款信件 8nu@6)#  
allocation of fund 分配款项；预留款项 +a'LdEp  
allocation of profit 利润分配；溢利分配 Ol sX  
allocation warrant 拨款令 V0<g$,W=  
allotment 分配；配股 3;O4o]`  
allotment notice 股份配售通知；配股通知 ;e"dxAUe!^  
allotment of shares 股份分配 Tc.QzD\  
allowable 可获宽免；免税的 0H+!v  
allowable business loss 可扣除的营业亏损 T4nWK!}z  
allowable expenses 可扣税的支出 9+iz+  
allowance 免税额；津贴；备抵；准备金 .6=;{h4cpB  
allowance for debts 债项的免税额 0clq}  
allowance for depreciation by wear and tear 耗损折旧免税额 ~m'8<B5+  
allowance for funeral expenses 殡殓费的免税额 h+ms%tNT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &z]x\4#,  
allowance for repairs and outgoings 修葺及支出方面的免税额 H%bc.c  
allowance to debtor 给债务人的津贴 oj(st{,  
alteration of capital 资本更改 ;u-[%(00S  
alternate trustee 候补受托人 2<T/N  
amalgamation 合并 (e_z*o)\T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [v+5|twxpU  
ambit of charges 征税范围；收费范围 iG ,z3/~v  
amended valuation 经修订的估值 w:pPd;nz0Y  
American Commodities Exchange 美国商品交易所 6U0BP  
American Express Bank Limited 美国运通银行 A+MG?k>yg  
American Stock Exchange 美国证券交易所 nWes,K6T  
amortization 摊销 WfXwI 'y  
amount due from banks 存放银行同业的款项 G=F_{z\}  
amount due from banks abroad 存放海外银行同业的款项 SajG67  
amount due from holding companies 控股公司欠款 L)n_  Q  
amount due from local banks 存放本港银行同业的款项 | .gE9'"bv  
amount due to banks 银行同业的存款 ``-pjD(t  
amount due to banks abroad 海外银行同业的存款 \ iA'^69  
amount due to holding companies 控股公司存款 A"O\u=!  
amount due to local banks 本港银行同业的存款 K))P 2ss  
amount due to outport banks 外埠银行同业的存款 mKqXB\<  
amount for note issue 发行纸币的款额 ^;9<7h[l  
amount of bond 担保契据的款额 %L|xmx!c  
amount of consideration 代价款额 6)PnzeYW  
amount of contribution 供款数额 vqAEF^HYry  
amount of indebtedness 负债款额 Uc,J+j0F  
amount of principal of the loan 贷款本金额 v5 @9  
amount of rates chargeable 应征差饷数额 BM{*5Lf  
amount of share capital 股本额 >m:n6M'r  
amount of sums assured 承保款额 ~>H,~</`  
amount of variation 变动幅度 o-o -'0l  
amount of vote 拨款数额 sd"eu  
amount payable 应付款额 `TYC]9  
amount receivable 应收款额 1bFGoLAEFl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?iZM.$![  
analysis 分析 l;rA}?,.^  
ancillary risk 附属风险 P}^Y"zF2  
annual account 周年帐目；周年帐目报表；年度决算；年结 XtQwLH+F  
annual accounting date 年结日期  "D'rsEh  
annual allowance 每年免税额；年积金；年度津贴；年津 ~
.4y* &  
annual balance 年度余额 &lgzNC9g%  
annual disposable income 每年可动用收入
}U(bMo@;  
annual estimates 周年预算 AmZW=n2^  
annual fee 年费 {;|pcx\L6~  
annual general meeting 周年大会 3B='f"G  
annual growth rate 年增率；每年增长率 ))dw[Xa  
annual long-term supplement 长期个案每年补助金 1G6 \}El95  
annual pensionable emolument 可供计算退休金的年薪 C+t0Zen  
annual report 年报 D~bx'Wr+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,c-*/{3  
annual return 周年报表；周年申报表；每年报税表格 psse^rFg  
Annual Return Rules 《周年报表规则》 J(K/z,4h  
annual review of consumer prices 每年消费物价回顾 }.pqV X{d  
annual roll-forward basis 逐年延展方式 ~;z] _`_Va  
annual salary 年薪 M~7Cb>%<  
annual statement 年度报表；年度决算表 VC0Tqk  
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 &Z3%UOY  
annuitant 年金受益人 8f1M
6GK?  
annuity 年金 Bd 0oA )i  
annuity contract 年金合约 kBLFK3i  
annuity on human life 人寿年金 6"o=`Sq  
antecedent debt 先前的债项 c&P/v
#U_  
ante-dated cheque 倒填日期支票 Qv`: E   
anticipated expenditure 预期开支 S?6-I,]h  
anticipated net profit 预期纯利 s)fahc(@E  
anticipated revenue 预期收入 Q@W!6]*\  
anti-inflation measure 反通货膨胀措施 =)G]\W)m  
anti-inflationary stance 反通货膨胀立场 Caz5q|Oo  
apparent deficit 表面赤字 d#XgO5eyO  
apparent financial solvency 表面偿债能力 <.Pt%Kg^BS  
apparent partner 表面合伙人 $P#x>#+[A  
application for personal assessment 个人入息课税申请书 IN@o9pUjV  
application of fund 资金应用 h-|IZ}F7  
application to release as liquidator and to destruct the books of accounts and documents v%c/eAF  
申请免除清盘人职务及毁灭帐簿与文件 7M _ mR Vh  
appointed actuary 委任精算师 zRd.!Rv  
appointed auditor 委任核数师；委任审计师 R?;mu^B  
appointed trustee 委任的受托人 k6J&4?xZ
  
appointer 委任人 "dGN0i  
apportioned pro rata 按比例分摊 YK[2KTlo  
apportionment 分配；分摊 sVBr6 !v=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Mtv{37k~  
apportionment formula 分摊方程式 H3*]}=  
apportionment of estate duty 遗产税的分摊 V?'p E  
appraisal 估价；评估 \<(EV,m2  
appreciable growth 可观增长 n$XEazUb0N  
appreciable impact 显着影响 :4-,Ru1C"  
appreciable increase 可观增长
+Adk1N8  
appreciation 增值；升值 ^>&#F[aT  
appreciation against other currencies 相对其他货币升值 @C!&lrf3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NP\mzlI~@  
appreciation tax 增值税 5jso)`IL  
appropriation 拨款；拨用；拨付 X(eW+,H  
appropriation account 拨款帐目 S[2?,C<2=  
Appropriation Bill 拨款法案 ~Kt1%&3{a?  
appropriation-in-aid system 补助拨款办法 QuG"]
$  
approved assets 核准资产 :*&c'  
approved basket stock 认可一篮子证券 vK@UK"m  
approved budget 核准预算 tc/  
approved charitable donation 认可慈善捐款 T9%|B9FeJ  
approved charitable institution 认可慈善机构 .)$MZyo  
approved currency 核准货币；认可货币 8AFc=Wx  
approved estimates 核准预算 T*SLM"x  
approved estimates of expenditure 核准开支预算 Ihf)gfHj  
approved overseas insurer 核准海外保险人 akNqSZwj  
approved overseas trust company 核准海外信托公司 K
:jn^JN$  
approved pooled investment fund 核准汇集投资基金 49M1^nMvoo  
approved provident fund scheme 认可公积金计划 h@NC#Iod  
approved provision 核准拨款 #) :.1Z?  
approved redeemable share 核准可赎回股份 f,E7eL@  
approved regional stock 认可地区性证券 1++g@8  
approved retirement scheme 认可退休金计划 lct  
approved subordinated loan 核准附属贷款
jd-ccnR l  
arbitrage 套戥；套汇；套利 1P[x.t#  
arbitrageur 套戥者；套汇者 tuIZYp8tIN  
arbitrary amount 临时款项 O=V_7I5  
arrangement 措施；安排；协定 /+JnEFf  
arrears 欠款 xSd&xwP  
arrears of pay 欠付薪酬 {&>rKCi  
arrears of revenue 逾期未收税款；逾期未收的帐项 `*B0n>ol,  
articles of association 组织章程；组织细则；组织章程细则 Lo_+W1+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2/r8%Sq  
ascertainment of profit 确定利润 3: WEODV2  
"Asia Clear" “亚洲结算系统” RG'76?z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5N$XY@  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 m{=Q88k!@.  
Asian Development Fund [ADF] 亚洲发展基金 / @"{u0  
Asian dollar bond 亚洲美元债券 j\IdB:}j  
Asian dollar market 亚洲美元市场 /P@%{y  
Asian dollar rate 亚洲美元利率 WYTqQqQk  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <fG\J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~qeFSU(  
asked price 沽盘；喊价；索价；卖方报价 5Y^"&h[/  
assessable income 应评税入息 :K]7(y7>  
assessable loss 应评税亏损 FMeBsI9pL  
assessable profit 应评税利润 Wj^e)2%  
assessable value 应评税值 u-,}ug|  
assessed profit 估定利润 lTqlQ<`V  
assessed value 经评估价值 DbH;DcV7  
assessment 评税；评定；估价；评税单 eIalcBY  
assessment number 评税编号；估价编号 /Yp#`}Ii  
assessment of additional tax 补加税评税 lP`BKc,  
assessment of performance 业绩评估；实绩评价 \alV #>J5  
Assessor 评税主任 ]}N01yw|s  
asset price bubbles 资产价格泡沫 .>F4s_6l  
asset-backed securities 具资产保证的证券 \ m~?yq8H  
assets accretion 资产增值 Zf@B< m  
assets and liabilities 资产与负债 30uPDDvar  
assets betterment statement 资产递增表；资产改进表  #O}}pF  
assets lending 实物放款；有抵押贷款 ;\2Z?Kq  
assets of the company passing on the death 死者去世时转移的公司资产 4\&Y;upy+  
assets pledged as security for liabilities 用作负债抵押的资产 F!EiF&[\J  
assets portfolio 资产投资组合 QcQ%A%VIV  
assets price 资产价格 |A'I!Jm  
assets quality 资产质素 kJ FWk  
assets realization 资产变现 /9G72AD!  
assets refinancing arrangement 资产再集资安排 ?=M?v;8  
assets securitization 资产证券化 4)8VmCW  
assets situated outside Hong Kong 在香港以外地方的资产 A)sYde(  
assets stripping 削减资产；拆卖资产 {m>ylE  
assets value 资产值 Pn">fWRCx  
assignee 承让人 )Q =>7%ZA  
assignment 转让；转让书；转让契 '^_u5Y]  
assignment of interest 权益转让 E
^F<"mL*  
assignment of letters patent and trade mark 专利证书及商标转让  < v]  
assignment of property 物业转让；物业转让书 N~O
3KG q  
assignment right 转让权 f(m,!  
assignor 转让人 GmWr  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 OY`B{jV-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Z{0BH{23  
associate member 附属会员 EYq?NL='  
associated body corporate 相联法人团体 ,O5X80'.g  
associated company 相联公司；联属公司 h
HE~
/U  
associated corporation 相联法团 8mreHa  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Dd5 9xNKm  
公认会计师公会〔英国〕 V[nPTYO4  
Association of Futures Exchange Brokers 香港期货经纪协会 =WY'n l'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?ZRF]\dP]  
association of underwriters 承保人组织 ?8V.iHJk  
assumption of control 接管 _ Ncbo#G  
assurance 担保；保险；转易；转易书 aDNB~CwZZ  
assurance of interest 权益的转易 K4!-%d$  
at 19XX price 按一九ＸＸ年价格计算 }UW7py!TN  
at a discount 按赔价计算；按贴水价格计算；打折扣 z5fE<=<X_W  
at a premium 按溢价计算；按升水价格计算 h4pS~/  
at call 通知付款；按通知 9Lb96K?=>  
at constant market price 按固定市价计算 X=$Jp.  
at constant price 按固定价格计算 x"12$79=  
at cost 按成本计算 MuY:(zC%  
at current market price 按当时市价计算；按现时市价计算 <xy@%  
at current price 按当时价格计算；按现时价格计算 Q*smH-Sw  
at factor cost 按要素成本计算；按生产要素成本计算 PdcIHN  
at money-of-the-day price 按付款当日价格计算 AatSN@,~z  
at or better 按指定或较佳价位〔买卖指令〕 5.~Je6K U  
at par 按面值计算；平价 QO'Hyf t  
at sight 见票即付 p`Pa;=L  
at the close 按收市盘 gpV4qDXV  
at the opening 按开市盘 ]<f)Rf">:`  
attestation 见证；见证条款 pr0X7 #_E5  
at-the-money option 平价期权 Yr9'2.%Q  
attorney 受权人；受托代表人 $xbC^ k  
attornment 新拥有人承认书 
U6]#RxH  
attributable profit 可归属利润 @k?vbq  
attributable share value 可归属股份价值 A5XMA|2_  
Auckland Stock Exchange 奥克兰证券交易所 4mX(.6  
auction 拍卖 7Q .Su  
auctioneer 拍卖商 @Po5AK3cy  
audit 审计；核数 Lzh8-d=HQ  
Audit Commission 审计署 ]at$ohS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8MJJ w;  
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〕 cbzA`b'Mg  
audit review 帐目审查 <XdnVe1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 j_8 YFz5  
audited account 审计帐目；经审计的帐目 sfM"!{7  
audited annual account 经审计的周年帐目 0]DOiA  
audited balance sheet 经审计的资产负债表 Y+?QHtZL  
auditor 核数师；核数主任；审计师 8Y`Lq$u  
auditor's certificate 核数师证明书；审计师证明书 e=sc$1|4=  
auditor's report 核数师报告；审计师报告 &tyS6S+  
Aussie bond 澳元债券 /UCBoQ$/]  
austerity budget 紧缩预算 c#OxI*,+/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1WUSp;JMl  
Australia All Ordinaries Index 澳洲所有普通股票指数 iM]O  
Australian Dollar [AUD] 澳元 +IdM|4$\1  
Australian Options Market 澳大利亚期权市场 BIx*t9wA  
Australian Securities Commission 澳洲证券事务监察委员会 B
>2=IZ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _H
+]G"k/r  
Australian Stock Exchange 澳大利亚证券交易所 A2'i~_e  
Austrian Schilling [ATS] 奥地利先令 9[eiN  
authentication 认证；鉴证 Etz#+R&*  
authority to purchase 委托购买证；委购书 ,1-%C)  
authorization 认可；核准；授权；授权书 Y+-yIMt$r  
authorization by direction 指示授权 o|xf2k  
authorization by instruction 指令授权 2I.FSR_G?  
authorization by warrant 令状授权 y1V}c,  
authorization of unit trust 单位信托的认可 1-kuK<KR  
authorized agent 指定代理人 V3,C5KKk&z  
authorized capital 法定资本 9jal D X  
authorized clerk 出市员 ;z:Rj}l  
authorized dealer 认可交易商 Rk$7jZdTf  
authorized financial institution 认可财务机构 |~9rak,  
authorized fund 认可基金 e@'x7Zzh  
authorized fund house 获授权的基金公司；认可基金公司 8FsQLeOE  
authorized institution 认可机构 t[|oSF#i  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 NLsF6BX/-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wT@Z|.)  
authorized insurer 获授权保险人；获认可承保人 ^ D0"m>3r  
authorized investment 特准投资项目 {j wv+6]U  
authorized person 获授权人 </I%VHP,[f  
authorized representative 获授权代表 )~'UJPK  
authorized share capital 法定股本 :5kDc" =Z|  
automated quotation system 自动报价系统 !?,, ZD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7K"3[.  
自动交易系统〔香港期货交易所有限公司〕 zteu{0  
automatic adjustment mechanism 自动调整机制 ,N$Q']Td  
automatic adjustment system 自动调整系统 NEBhVh  
Automatic Clearing House 自动票据交换所 Qf:e;1F!  
automatic exchange rates accumulation system 自动化汇率累集系统 c&c  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8lk/*/} =<  
automatic teller machine [ATM] 自动柜员机 rZI63S  
autopay 自动转帐 }9OMXLbRv  
available assets 可用资产 @rhS[^1wi+  
available fiscal reserve 现存财政储备 1jC85^1Taq  
available profit 可用利润 5gz^3R|`f  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Q& [!+s:2J  
average 平均；平均数；海损 H I9/  
average basic salary 平均基本薪金 Dl!0Hl  
average consumer expenditure 平均消费开支；一般消费开支 @]Q4K%1^"  
average cost 平均成本 7gX32r$%V  
average cost of land production 增辟土地平均成本 {4+/0\  
average daily turnover 平均每日成交额 :!i=g+e]  
average daily wage rate 平均每日工资率 cS.@02~f"  
average expenditure pattern 平均开支模式 eF3NyL(A  
average growth rate 平均增长率 ?V`-z#y7  
average net fixed assets 固定资产平均净值 3W'fEh5  
average of relatives 相对价格平均数 ;MfqI/B{  
average price 平均价格 XfcYcN  
average propensity to consume 平均消费倾向；一般消费倾向 AbNr]w&pXC  
average propensity to save 平均储蓄倾向；一般储蓄倾向 e N`+r  
average rate 平均率 TOiLv.Dor  
average revenue 平均收入；平均收益 M^ *~?9  
average stock 平均库存；平均存货 a`Bp^(f}  
average yearly rent 平均年租 ivo3pibk%  
avoidance of double taxation 避免双重课税 LJrH_h8C  
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 @+;.W>^h  
 +At[[  
给你加分了