一些有用的会计术语(也不知道发的地方对不对)A

A: picP_1L  
A share Ａ股；甲类股份 49J+&G?)j  
abatement of tax 减税；减扣免税额 QIMv9;  
ABN AMRO Bank N.V. 荷兰银行 `6BS-AVO7  
above-the-line expenditure 线上项目支出；经常预算支出 FbCZV3Y  
above-the-line receipt 线上项目收入；经常预算收入 |B{$URu  
ABSA Asia Limited 南非联合亚洲有限公司 ,5A>:2 zs  
absolute change 绝对数值变更 "{ QHWZ  
absolute expenditure 实际开支 Nh\8+v*+{  
absolute guideline figure 绝对准则数字 N>}K+M>  
absolute interest 绝对权益 4gv XJK-  
absolute order of discharge 绝对破产解除令 \2<yZCn  
absolute profit margin 绝对利润幅度 mN'9|`>V>  
absolute value 实值；绝对值 HsgTHe  
absolutely vested interest 绝对既得权益 ^9*|_\3N  
absorbed cost 已吸收成本；已分摊成本 9-E>n)  
absorption 吸收；分摊；合并 ~oW8GQ  
absorption rate 吸收率；摊配率；分摊率 WGG) mh&-  
ACB Finance Limited 亚洲商业财务有限公司 mQA<t)1  
acceptable form of reciprocity 合理的互惠条件 klC^xSx  
acceptable rate 适当利率；适当汇率 h%w\O Z7  
acceptance agreement 承兑协议 '3u]-GU2_  
acceptance for honour 参加承兑 3JE;:2O~P  
acceptor 承兑人；接受人；受票人
UWWD8~:  
acceptor for honour 参加承兑人 4Ig{#}<  
accident insurance 意外保险 \lbiz4^>  
Accident Insurance Association of Hong Kong 香港意外保险公会 hL{B9?  
accident insurance scheme 意外保险计划 vK.4JOlRF  
accident year basis 意外年度基准   [aS)<^  
accommodation 通融；贷款 U)/Ul>dY
 
accommodation bill 通融票据；空头票据 rDx],O _  
accommodation party 汇票代发人 NdSxWrD`m  
account balance 帐户余额；帐户结余 '5,,XhP  
account book 帐簿 {kRC!}  
account collected in advance 预收款项 e"adkV  
account current book 往来帐簿 qM:)daS1w  
account of after-acquired property 事后取得的财产报告 mV(x&`Cx  
account of defaulter 拖欠帐目 :XQ  
account payable 应付帐款 'lRHdD}s  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _TN$c  
account receivable 应收帐款 +@)$l+kk9  
account receivable report 应收帐款报表 yzNX2u1  
account statement 结单；帐单；会计财务报表 4%v+ark8  
account title 帐户名称；会计科目 ,WDAcQ8\  
accountant's report 会计师报告 muX4Y1M_  
Accountant's Report Rules 会计师报告规则 5WJkeG ba  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :kx#];2i  
Accounting Arrangements 《会计安排》 4b(irDT3F  
accounting basis 会计基础 Mjvso0zj  
accounting by Official Receiver 破产管理署署长呈交的帐目 iCSM1W3  
Accounting Circular 《会计通告》 YTPmS\ H _  
accounting class 会计类别 Y6Qb_X:  
accounting date 记帐日期；会计结算日期 ,sJfMY  
accounting for money 款项核算 Sw( H]  
Accounting Officer 会计主任 .@3u3i64'  
accounting period 会计报告期；会计期 !BikF4Y1L&  
accounting policy 会计政策；会计方针 ?.A/E?Oc  
accounting practice 会计惯例 'MQGR@*  
accounting principle 会计准则 u[|S*(P  
accounting record 会计记录 z%dlajYm:  
accounting report 会计报告 U?^|>cMr  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _>m*`:Wb  
Accounting Society of China 中国会计学会 |ShRxE3@'  
accounting statement 会计报表 fG$.DvJuK  
accounting system 会计制度；会计系统 RHAr[$  
accounting transaction 会计事项；帐务交易 JHZo:Ad -&  
accounting treatment 会计处理 :=7'1H  
accounting year 会计年度 x7
1!r
 
accretion 增值；添加 5)v^ cR?&  
accrual 应计项目；应累算数目 gwz _b  
accrual basis 应计制；权责发生制 udy;Od
t  
accrual basis accounting 应计制会计；权责发生制会计 ;,})VoC\!  
accrue 应累算；应计 %dU'$)  
accrued benefit 应累算利益 =+=|{l?F  
accrued charges 应计费用 7%}3Ghc%  
accrued cumulative preference share dividend 应累算的累积优先股股息 DJ[#H  
accrued expenses 应累算费用 U(]5U^  
accrued interest payable 应付利息；应计未付利息 +;iesULXn  
accrued interest receivable 应收利息；应计未收利息 :(p rx   
accrued right 累算权益
rg`"m  
accruing profit 应累算的利润 =Ru
i  
accumulated fiscal reserve 累积财政储备 M! s&<Bi  
accumulated profit 累积利润；滚存溢利 lY~xoHT;[  
accumulated reserve 累积储备 I=1tf;Bsi  
accumulation of surplus income 累积收益盈余 AOTI&v  
acquired assets 既得资产 Ei#"r\q j_  
acquisition 收购；购置；取得 8Hhe&B  
acquisition cost 购置成本 $o
NkE  
acquisition expenses 购置费用 !v^D j']  
acquisition of 100% interest 收购全部股权 QKVZ![Y!s  
acquisition of control 取得控制权 M4QMD;Ez  
acquisition of fixed assets 购置固定资产 C}Khh`8@5.  
acquisition of shell “买壳” &t4j px  
acquisition price 收购价 htaB!Q?V  
act of God 天灾 k,r\^1h  
acting partner 执事合伙人 ,xGlWH wrY  
active market 买卖活跃的市场；交投畅旺的市场；旺市 P6X 4m(t  
active partner 积极参与的合伙人 .G^.kg ,  
active trading 交投活跃 Cc=`:ED+  
actual circulation 实际流通 9 Hm!B )Y  
actual cost 实际成本 6gp3n;D  
actual expenditure 实际开支；实际支出 !_]WUQvV?  
actual income 实际入息；实际收入；实际收益 O9opX\9  
actual market 现货市场 _h5@3>b3r  
actual price 现货价；实际价格 5!AzEB  
actual profit 实际利润 i$
Zhk1  
actual quotation 实盘；实际价位；实际报价 Xdjxt?*  
actual year basis 按实际年度计算 *bZV4}  
actuals 实货 !D1F4v[c=  
actuarial investigation 精算调查 RY*6TYX!  
actuarial principle 精算原则 I3SLR  
actuarial report 精算师报告 g
SP|;Gy  
Actuarial Society of Hong Kong 香港精算学会 xbIxtZm  
actuarial valuation 精算师估值 2lGq6Au:  
actuary 精算师 }C)  
ad referendum agreement 暂定协议；有待覆核的协定 JK_sl>v.7  
ad valorem duty 从价税；按值征税 nOOA5Gz  
ad valorem duty system 从价税制 -8-Aqh8|  
ad valorem fee 从价费 ^7(zoUn:  
ad valorem tariff 从价关税 aeSXHd?+(  
additional allowance 额外免税额 4Jw0m#UN1  
additional amount for unexpired risk 未过期风险的额外款额 
Nf3L  
additional assessable profit 补加应评税利润 0BD3~Lv  
additional assessment 补加评税 G $?VYC8;  
additional commitment 额外承担 d(h`bOjI  
additional commitment vote 额外承担拨款 +
('jqbV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VDscZt)y8  
additional dependent parent allowance 供养父母额外免税额 4).q+{#k  
additional provision 额外拨款 #MI}KmH  
additional stamp duty 附加印花税 ')go/y`YK  
additional tax 补加税罚款；补加税款 )(,+
o
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Pj+XKDV]T  
adjudged bankrupt 被裁定破产 Z,ag5 w`]L  
adjudicated bankrupt 裁定破产人 C,K
P!B{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Zr`:A$  
adjudication of bankruptcy 裁定破产；宣告破产 N2C^'dFj  
adjudication of insolvency 裁定无力偿还债务 XO\P4x:c  
adjusted actual 经调整的实数；调整后的实数 +HNQ2YZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]F-{)j  
adjusted figure 经调整的数字；调整后的数额 7:;P>sF@  
adjusted liabilities 经调整的负债；调整后的负债 Pg5 1}{  
adjusted loss 经调整的亏损；调整后的亏损 m%m8002  
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 H]YPMG<  
adjusted profit 经调整的利润；调整后的利润 ]{dg"J  
adjusted surplus 经调整的盈余额；调整后的盈余额 "Sl";.  
adjusted value 经调整的价值；调整后的价值 3 bGpK9M~  
adjustment 调整；修订；理算〔保险〕 2c}>}A4  
adjustment centre 调剂中心 MA"DP7e?v  
adjustment lag 调整过程的时间差距；调整时差 M7En%sBp  
adjustment mechanism 调整机制 7Sr7a{  
adjustment of loss 亏损调整 pnDD9u-4;  
adjustment process 调整过程；调整程序 7ej"q  
adjustment range 调整幅度 LR}b^QU7  
administered exchange rate 受管制汇率 ~`T3 i  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \U,.!'+  
administration expenses 行政费用 GYCc)Guc  
administration fee 手续费；行政费 eFbr1IV  
administration in bankruptcy 破产管理

g3j@o/Y  
administration order 遗产管理令 WFy90*@Z  
administrator 管理人；遗产管理人 M" %w9)@  
administrator of the estate 遗产管理人 '@rGX+"  
admission of debt 债项承认书 v dyu=*Y  
admission of proof 接纳债权证明 iYBs )  
advance 放贷款项；垫付款项；预支款项；预付款项 |odl~juU  
advance account 暂支帐目；预付款帐户 O']-<E`1k  
advance compensation 预付补偿金 -cEjB%Neo  
advance from shareholder 股东垫款 )mJl-u[0+  
advance pending reimbursement 预支以待日后付还 4mUQVzV  
advanced economy 先进经济体系 `2Vc*R  
advancement 预付；预付财产 }7k+tJ<   
advances warrant 垫款令 Fn$EP:>  
advancing 贷出 P)ZGNtO9fG  
adverse balance 逆差 K5'@$Km  
adverse exchange 逆汇 W~FcU+a  
advertisement addressed to shareholders 在报章刊登的致股东通告 .\qZkk}2l  
advice for collection 托收通知书 <
[kdF")  
advice of drawing 提款通知书；汇票通知书 rs'~' Y  
advice of payment 付款通知 IC37f[Q  
Advisory Committee [Securities and Futures Commission] DTPYCG&%  
谘询委员会〔证券及期货事务监察委员会〕 L<*wzl2Go  
Advisory Committee on Diversification 经济多元化谘询委员会 $!ka8) ~  
affidavit 誓章；遗产申报誓章 z`5d,M  
affidavit of no receipt 述明无收款的誓章 X5'foFE'
  
affiliate 联号；联营公司；附属公司 V6Z2!Ht  
affiliated company 附属公司；联号；联营公司
-@e9!/GP,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 AF>!:  
affordability 负担能力 mRFcZ.7  
African Development Bank [AfDB] 非洲开发银行 g&#.zJ[-  
after-acquired property 事后取得的财产 I[G<aI!  
after-hours dealing 市后交易 0k0y'1SL  
after-tax profit 税后盈利；税后利润；税后溢利 G)M9to  
agency agreement 代理协议 MW6d-  
agency expenses 代理机构的开支 S2h?Q$e3  
agency fee 代理费 D`2Iy.|!  
Agency Law 《代理法》 Mq8jPjL  
agent 代理人；承销人 NAlYfbp  
agent of company 公司代理人 +t})tDPXw  
agent's fee 代理人费；经纪费 a3sXl+$D@  
aggregate 总计；总数；总体数字 a>G|t5w  
aggregate amount 总款额；总额 s-~Tf|  
aggregate assets and liabilities 总体资产与负债 -!k"*P  
aggregate at constant price 按固定价格计算的总体数字 vn9_tL&  
aggregate demand 总需求 he;&KzEu  
aggregate gross position 总持仓量 MkF:1-=L  
aggregate limit 总限额 YFL9Q<  
aggregate of salaries tax 合计薪俸税 Ir}r98lz  
aggregate performance 总体表现；总体业绩 ,?P@ :S<8  
aggregate supply 总体供应 %70sS].@  
aggregate surplus 总盈余 1zl6Rwk^o  
aggregate total 整体总额  _p<s!  
aggregate value 总值；合计价值 ,GA2K .:#  
aggregated basis 合计基准 S1.w^Ccy  
aggregated net chargeable income 合计应课税入息实额 M`-.0  
aggregation 合并计算；合计；总和 c
F7I  
aggregation of incomes of husband and wife 夫妇入息合并计算 m\)z& hv<r  
aggregation of property 财产的总和 D4?5%s  
agio 差价；贴水 " +'E  
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》 RU|{'zC\v  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment i"p)%q~ z  
《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》 TLU^ad#9E  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _p"nR  
《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》 hS/oOeG<Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8A~5@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b7^VWX%  
agreement for a settlement 授产协议 Y.$'<1  
agreement for assignment 转让协议 3.Oc8(N^}  
agreement for sale 售卖协议；买卖协议 g@BQ!}_#5  
agreement for sale and purchase 买卖协议 J*vy-[w  
agreement for the payment of interest 支付利息协议 =X'i^Q  
agreement for the repayment of money 还款协议 y2bL!Y<s9  
agreement of reinsurance 再保险协议 !ZPa
U11  
Agricultural Bank of China 中国农业银行 |[7xTD  
air passenger departure tax 飞机乘客离境税 ,b%T[s7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >g
t
Kyn]  
airport tax 机场税 T\55uQ  
alcohol duty 酒精税 bwR24>8lP  
alienation 让与；让渡；转让 Z?kLAhy!  
alimony 生活费；赡养费 :UGc6  
All Ordinaries Index [AOI] 所有普通股指数 . T6fPEb  
all risks 全险；综合险 q$(@  
All Sales Record for Stock Market 《股票市场成交报告》 L1 1
/XpR  
Allied Capital Resources Limited 新联财务有限公司 (,#Rj$W  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 vr+O)/P})  
allocation letter 拨款信件 nw){}g  
allocation of fund 分配款项；预留款项 BWamF{\d1a  
allocation of profit 利润分配；溢利分配 O]o`!c  
allocation warrant 拨款令 hqd}L~o:  
allotment 分配；配股 `j{q$Y=AG  
allotment notice 股份配售通知；配股通知 uO
%G,b  
allotment of shares 股份分配 K+5S7wFDZ  
allowable 可获宽免；免税的 po~V{>fUm  
allowable business loss 可扣除的营业亏损 ;cgc\xm>  
allowable expenses 可扣税的支出 q-P$ \":  
allowance 免税额；津贴；备抵；准备金 uDJi2,|n  
allowance for debts 债项的免税额 fOs"\Y4  
allowance for depreciation by wear and tear 耗损折旧免税额 ?4GI19j  
allowance for funeral expenses 殡殓费的免税额 "
E =\Vz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X YO09#>&  
allowance for repairs and outgoings 修葺及支出方面的免税额 &^KmfT5C  
allowance to debtor 给债务人的津贴 0*o)k6?q3  
alteration of capital 资本更改 2iYf)MC  
alternate trustee 候补受托人 UE^_SZ  
amalgamation 合并 tkx1iBW=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;3wj(o0  
ambit of charges 征税范围；收费范围 5RCZv\Wd&  
amended valuation 经修订的估值 qPY OO  
American Commodities Exchange 美国商品交易所 f<bc8Lp  
American Express Bank Limited 美国运通银行 &rj3UF@hb  
American Stock Exchange 美国证券交易所 E$"( :%'v  
amortization 摊销 l=G=J(G  
amount due from banks 存放银行同业的款项 !_P;4E  
amount due from banks abroad 存放海外银行同业的款项 ?9hw]Q6r}  
amount due from holding companies 控股公司欠款 1:%HE*r  
amount due from local banks 存放本港银行同业的款项 uKHkC.
g  
amount due to banks 银行同业的存款 GP6-5Y"8  
amount due to banks abroad 海外银行同业的存款 E~Eh'>Y(B  
amount due to holding companies 控股公司存款 +Bk" khH  
amount due to local banks 本港银行同业的存款 |d\rC
q >  
amount due to outport banks 外埠银行同业的存款 O)NEt  
amount for note issue 发行纸币的款额 VDq4n;p1  
amount of bond 担保契据的款额 k$1ya7-@  
amount of consideration 代价款额 d5mhk[p7\J  
amount of contribution 供款数额 *F|j%]k~  
amount of indebtedness 负债款额 3
)ac   
amount of principal of the loan 贷款本金额 Z".mEF-b  
amount of rates chargeable 应征差饷数额 *vqlY[2Ax  
amount of share capital 股本额 `oQ)qa_  
amount of sums assured 承保款额 i
j&_>   
amount of variation 变动幅度 @|kBc.(]  
amount of vote 拨款数额 '#K:e  
amount payable 应付款额 o%_MTCANy  
amount receivable 应收款额 eq+
t%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1~/?W^ir  
analysis 分析 vcTWe$;Q  
ancillary risk 附属风险 q y"VrR  
annual account 周年帐目；周年帐目报表；年度决算；年结 h$7rEs  
annual accounting date 年结日期 oxT..=-  
annual allowance 每年免税额；年积金；年度津贴；年津 Blv!%es  
annual balance 年度余额 Z |wM  
annual disposable income 每年可动用收入 ^c",!Lp}{  
annual estimates 周年预算 Mr'P0^^  
annual fee 年费 /Ud<4j-  
annual general meeting 周年大会 v).V&":  
annual growth rate 年增率；每年增长率 <\uz",e}  
annual long-term supplement 长期个案每年补助金 /Qi;'h]  
annual pensionable emolument 可供计算退休金的年薪 &iCE/
  
annual report 年报 vM@2C'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z'N_9=  
annual return 周年报表；周年申报表；每年报税表格 ~^jdiy5  
Annual Return Rules 《周年报表规则》 FRa@TN/Ic  
annual review of consumer prices 每年消费物价回顾 P9h]Bu  
annual roll-forward basis 逐年延展方式 rrBu6\D  
annual salary 年薪 1d)wE4c=Z  
annual statement 年度报表；年度决算表 wO:!B\e  
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 f@U\2r  
annuitant 年金受益人 C%P)_)--V  
annuity 年金 CMI'y(GN  
annuity contract 年金合约 ivL}\~L  
annuity on human life 人寿年金 5y]1v  
antecedent debt 先前的债项 v_-S#(  
ante-dated cheque 倒填日期支票 wBlfQ w-N  
anticipated expenditure 预期开支 {*WJ"9ujp]  
anticipated net profit 预期纯利 '6U~|d  
anticipated revenue 预期收入 q0|u vt"  
anti-inflation measure 反通货膨胀措施 GCSR)i|  
anti-inflationary stance 反通货膨胀立场 r~ gjn`W  
apparent deficit 表面赤字 R'bmE:nL  
apparent financial solvency 表面偿债能力 ILdRN  
apparent partner 表面合伙人 +c&n7  
application for personal assessment 个人入息课税申请书 i oCoFj  
application of fund 资金应用 Fr{u=0 X  
application to release as liquidator and to destruct the books of accounts and documents Fl{:aq"3  
申请免除清盘人职务及毁灭帐簿与文件 u;1/.`NPB  
appointed actuary 委任精算师 V/w:^@5+p  
appointed auditor 委任核数师；委任审计师 Exir?G}\  
appointed trustee 委任的受托人 3exv k  
appointer 委任人 D4 {?f<G0F  
apportioned pro rata 按比例分摊 "JI FF_  
apportionment 分配；分摊 `CCuwe<v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aRFLh  
apportionment formula 分摊方程式 -<rQOPH%  
apportionment of estate duty 遗产税的分摊 Nu!(7  
appraisal 估价；评估 !9GJ9ZEXM  
appreciable growth 可观增长 Da_8Q(XFe  
appreciable impact 显着影响 2uonT,W  
appreciable increase 可观增长 %jaB>4.A:  
appreciation 增值；升值 o+
(>/Ou  
appreciation against other currencies 相对其他货币升值 ~x<nz/^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s|iph~W!L  
appreciation tax 增值税 m8KJ~02l#  
appropriation 拨款；拨用；拨付 !]c]:ed\C  
appropriation account 拨款帐目 v=!Ap ; 2L  
Appropriation Bill 拨款法案 6{h+(|.(  
appropriation-in-aid system 补助拨款办法 &0B<iO<f  
approved assets 核准资产 d&S4`\g?
8  
approved basket stock 认可一篮子证券 /*g9drwaa  
approved budget 核准预算 c2M-/ x-:  
approved charitable donation 认可慈善捐款 aq-`Bar  
approved charitable institution 认可慈善机构  ut6M$d4  
approved currency 核准货币；认可货币 FO"8B  
approved estimates 核准预算 3V")~m  
approved estimates of expenditure 核准开支预算 fQ>=\*b9x^  
approved overseas insurer 核准海外保险人 X r7pFw  
approved overseas trust company 核准海外信托公司 '[u=q -Lv  
approved pooled investment fund 核准汇集投资基金 RQ?T~ASs  
approved provident fund scheme 认可公积金计划 /18Z4TA  
approved provision 核准拨款 ]y&w)-0  
approved redeemable share 核准可赎回股份 aoNTRJc$  
approved regional stock 认可地区性证券 I5RV:e5b  
approved retirement scheme 认可退休金计划 9o-fI@9  
approved subordinated loan 核准附属贷款 !N5+.E0j  
arbitrage 套戥；套汇；套利 >r Nff!Ow
 
arbitrageur 套戥者；套汇者 Y|ONCc  
arbitrary amount 临时款项 u{%gB&nC  
arrangement 措施；安排；协定 Fv!zS.)`  
arrears 欠款 rBBA`Ut@F  
arrears of pay 欠付薪酬  y!6+jrI  
arrears of revenue 逾期未收税款；逾期未收的帐项 HN'r ZAZ(  
articles of association 组织章程；组织细则；组织章程细则 =)Z!qjf1U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f1R&Q  
ascertainment of profit 确定利润 rNzsc|a:  
"Asia Clear" “亚洲结算系统” 1rhsmcE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1d49z9F  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 B35zmFX|}N  
Asian Development Fund [ADF] 亚洲发展基金 9G8n'jWyY  
Asian dollar bond 亚洲美元债券 cY/!z  
Asian dollar market 亚洲美元市场 jO'+r'2B9  
Asian dollar rate 亚洲美元利率 3/sKRU  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )h(Dt(2Wm  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }7k!>+eQ  
asked price 沽盘；喊价；索价；卖方报价 F\m  
assessable income 应评税入息 ^B9rt\,q  
assessable loss 应评税亏损 {0(:7IY,  
assessable profit 应评税利润 ;K[ G]8  
assessable value 应评税值 e|wH5(V  
assessed profit 估定利润 o`^GUY}  
assessed value 经评估价值 H^jFvAI,8  
assessment 评税；评定；估价；评税单 s3m]rC  
assessment number 评税编号；估价编号 ?h`Ned0P  
assessment of additional tax 补加税评税 )"7hyW5  
assessment of performance 业绩评估；实绩评价 OCy\aCp  
Assessor 评税主任 dZ!Wj7K)  
asset price bubbles 资产价格泡沫 `!MyOI`qS  
asset-backed securities 具资产保证的证券 Peha{]U  
assets accretion 资产增值 U_a)g
X  
assets and liabilities 资产与负债 8kZ~  
assets betterment statement 资产递增表；资产改进表 v4L#^Jw(^p  
assets lending 实物放款；有抵押贷款 j=v1:E  
assets of the company passing on the death 死者去世时转移的公司资产 .8is!TT  
assets pledged as security for liabilities 用作负债抵押的资产 O[RmQ
8ll  
assets portfolio 资产投资组合 _]E ~ci}  
assets price 资产价格 # k+Ggw  
assets quality 资产质素 $[VeZ-  
assets realization 资产变现 7^k`:Z  
assets refinancing arrangement 资产再集资安排 fShf4G_w\  
assets securitization 资产证券化 A.9,p  
assets situated outside Hong Kong 在香港以外地方的资产 T:0X-U  
assets stripping 削减资产；拆卖资产 7 q<UJIf  
assets value 资产值 .v
RLK  
assignee 承让人 &J|3uY,'j  
assignment 转让；转让书；转让契 3j.Ft*SV  
assignment of interest 权益转让 9GS<d.#Nvc  
assignment of letters patent and trade mark 专利证书及商标转让 Cna@3)_  
assignment of property 物业转让；物业转让书 dN>XZv  
assignment right 转让权 W38My j!  
assignor 转让人 0pYz8OB  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 b2 ~~!C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]B>Y +  
associate member 附属会员 b?-%Uzp<  
associated body corporate 相联法人团体 AqVTHyCu  
associated company 相联公司；联属公司 ogv86d  
associated corporation 相联法团 J'.:l}g!1  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] U{D ?1tF  
公认会计师公会〔英国〕 5VWXUNe@_q  
Association of Futures Exchange Brokers 香港期货经纪协会 \()\pp~4  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 z Q NL){  
association of underwriters 承保人组织 ]sO})  
assumption of control 接管 "}DuAs  
assurance 担保；保险；转易；转易书 JGIN<J85e  
assurance of interest 权益的转易 ~\hA-l36  
at 19XX price 按一九ＸＸ年价格计算 I/9ZUxQCyG  
at a discount 按赔价计算；按贴水价格计算；打折扣 5(>m=ef"  
at a premium 按溢价计算；按升水价格计算 uc%75TJ@  
at call 通知付款；按通知 -;T>4B=  
at constant market price 按固定市价计算 2uw%0r3Vi6  
at constant price 按固定价格计算 n4)G g~PE  
at cost 按成本计算 #e&j]Q$Eh  
at current market price 按当时市价计算；按现时市价计算 \~xsBPX+x  
at current price 按当时价格计算；按现时价格计算 H's67E/>*  
at factor cost 按要素成本计算；按生产要素成本计算 tjOfek
U  
at money-of-the-day price 按付款当日价格计算 D>c%5h  
at or better 按指定或较佳价位〔买卖指令〕 pw:<a2.  
at par 按面值计算；平价 yyk[oH-Q  
at sight 见票即付 (|ga#%iI  
at the close 按收市盘 PiI ):B>  
at the opening 按开市盘 }K;@$B6,@  
attestation 见证；见证条款 F=B>0Q5  
at-the-money option 平价期权 ]*}*zXN/E  
attorney 受权人；受托代表人 X=(8t2  
attornment 新拥有人承认书 Pf)<6?T  
attributable profit 可归属利润 VYf$0oo\4  
attributable share value 可归属股份价值 U_!"&O5lr  
Auckland Stock Exchange 奥克兰证券交易所 ZERUvk  
auction 拍卖 H1|X0a(j  
auctioneer 拍卖商 *we3i  
audit 审计；核数 gq[}/E0e  
Audit Commission 审计署 Rjo6Pd{d<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Du$kDCU  
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〕 \ ;Hj,z\  
audit review 帐目审查 >?M:oUVDU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 
#x#.@  
audited account 审计帐目；经审计的帐目 $a\q<fN}  
audited annual account 经审计的周年帐目 wx(|$2{h  
audited balance sheet 经审计的资产负债表 NNutpA}s  
auditor 核数师；核数主任；审计师 3-32q)8  
auditor's certificate 核数师证明书；审计师证明书 &4"(bZ:LO  
auditor's report 核数师报告；审计师报告 Q(AOKp,F  
Aussie bond 澳元债券  2b1LC!'U  
austerity budget 紧缩预算 ..<(HH2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 l/LRr.x  
Australia All Ordinaries Index 澳洲所有普通股票指数 ezwcOYMXK  
Australian Dollar [AUD] 澳元 :@_CQc*yB  
Australian Options Market 澳大利亚期权市场 n5S$Dl  
Australian Securities Commission 澳洲证券事务监察委员会 FO3!tJ\L  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .IpwTke'  
Australian Stock Exchange 澳大利亚证券交易所 C_O7  
Austrian Schilling [ATS] 奥地利先令 Ca+d ?IS  
authentication 认证；鉴证 ,Q(n(m'  
authority to purchase 委托购买证；委购书 bLu6|YB  
authorization 认可；核准；授权；授权书 GOH@|2N
  
authorization by direction 指示授权 &#.XLe\y  
authorization by instruction 指令授权 G7%Nwe~Y  
authorization by warrant 令状授权 \C}tK,79  
authorization of unit trust 单位信托的认可 4x8mJ4[H^  
authorized agent 指定代理人 e[915Q_  
authorized capital 法定资本 sXoBw.^Ir_  
authorized clerk 出市员 `mw@"  
authorized dealer 认可交易商 Gpe h#Q4x  
authorized financial institution 认可财务机构 QHMXQyr(  
authorized fund 认可基金 ~DqNA%Mb  
authorized fund house 获授权的基金公司；认可基金公司 o1zc`Ibd  
authorized institution 认可机构 K* [cJcY+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _sZ/tU@_-K  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 F1Egcx/$V  
authorized insurer 获授权保险人；获认可承保人 t47 f$gq  
authorized investment 特准投资项目 34JkB+#a  
authorized person 获授权人 c)@M7UK[  
authorized representative 获授权代表 4CX*  
authorized share capital 法定股本 S)g5Tu)  
automated quotation system 自动报价系统 L=Dx$#|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] MrOW&7  
自动交易系统〔香港期货交易所有限公司〕 .&r] ?O  
automatic adjustment mechanism 自动调整机制 n0Ze9W+<  
automatic adjustment system 自动调整系统 e"^1- U\  
Automatic Clearing House 自动票据交换所 @!%<JZEz3  
automatic exchange rates accumulation system 自动化汇率累集系统 e yTYg  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Gjy'30IF  
automatic teller machine [ATM] 自动柜员机 Duptles  
autopay 自动转帐 vU{ZB^+&6o  
available assets 可用资产 2Y 6/,W  
available fiscal reserve 现存财政储备 a^Zn }R r  
available profit 可用利润 4pA<s-  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 #J2856bzS  
average 平均；平均数；海损 j?w7X?1(  
average basic salary 平均基本薪金 D ?,P\cp  
average consumer expenditure 平均消费开支；一般消费开支 |r0j>F
 
average cost 平均成本 /^/'9}7  
average cost of land production 增辟土地平均成本 webT
 
average daily turnover 平均每日成交额 1+#Vj#  
average daily wage rate 平均每日工资率 ?0'bf y]  
average expenditure pattern 平均开支模式 |C>Yd*E,C  
average growth rate 平均增长率 H7qda'%>  
average net fixed assets 固定资产平均净值 VJ_E]}H  
average of relatives 相对价格平均数 Wt8;S$!=R  
average price 平均价格 9=3V}]^M  
average propensity to consume 平均消费倾向；一般消费倾向 Q.\+ XR_|  
average propensity to save 平均储蓄倾向；一般储蓄倾向 xu+wi>Y^  
average rate 平均率 / d6mlQS  
average revenue 平均收入；平均收益 _Seiwk&  
average stock 平均库存；平均存货 P7u5Ykc*  
average yearly rent 平均年租 <PV @JJ"  
avoidance of double taxation 避免双重课税 [&FMVM`  
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 Y;#P"-yH  
3QV|@5L`[  
给你加分了