一些有用的会计术语(也不知道发的地方对不对)A

A: I%Z  
A share Ａ股；甲类股份 <OPArht  
abatement of tax 减税；减扣免税额 `M6)f?|$.  
ABN AMRO Bank N.V. 荷兰银行 oP.7/*p  
above-the-line expenditure 线上项目支出；经常预算支出 \l3h0R  
above-the-line receipt 线上项目收入；经常预算收入 Ek}A
]zC  
ABSA Asia Limited 南非联合亚洲有限公司 > Nr#O  
absolute change 绝对数值变更 ^<AwG=  
absolute expenditure 实际开支 NGWxN8P6  
absolute guideline figure 绝对准则数字 2J;g{95z  
absolute interest 绝对权益 =tY T8Q;al  
absolute order of discharge 绝对破产解除令 IE~ |iQ?-  
absolute profit margin 绝对利润幅度 vvOV2n.WD  
absolute value 实值；绝对值 teVM*-  
absolutely vested interest 绝对既得权益 @lph)A Nk  
absorbed cost 已吸收成本；已分摊成本 ehY5!D1Q  
absorption 吸收；分摊；合并 <9 ;!3xG  
absorption rate 吸收率；摊配率；分摊率 ct}9i"H#1  
ACB Finance Limited 亚洲商业财务有限公司 E4xa[iZ  
acceptable form of reciprocity 合理的互惠条件 gZ1?G-Q  
acceptable rate 适当利率；适当汇率 Y nZiTe@  
acceptance agreement 承兑协议 %~S&AE-  
acceptance for honour 参加承兑 t |oR7qa{w  
acceptor 承兑人；接受人；受票人 W@!S%Y9  
acceptor for honour 参加承兑人 v*yuE5{  
accident insurance 意外保险 cCc(fF*^  
Accident Insurance Association of Hong Kong 香港意外保险公会 {]|J5Dgfe  
accident insurance scheme 意外保险计划 POR\e|hRT]  
accident year basis 意外年度基准 )
sp+8  
accommodation 通融；贷款 0qT%!ku&  
accommodation bill 通融票据；空头票据 N17RLz *\  
accommodation party 汇票代发人 `@|$,2[C  
account balance 帐户余额；帐户结余 ;jTN| i'  
account book 帐簿 8-6L|#J#  
account collected in advance 预收款项 tklH@'q  
account current book 往来帐簿 RCLeA=/N@0  
account of after-acquired property 事后取得的财产报告 q"_QQ~  
account of defaulter 拖欠帐目 +d-NL?c  
account payable 应付帐款 76` .Y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2dgd~   
account receivable 应收帐款 *_g$MI  
account receivable report 应收帐款报表 tFl"n;~T  
account statement 结单；帐单；会计财务报表 P L+sR3bR  
account title 帐户名称；会计科目 R_xRp&5  
accountant's report 会计师报告 S`?!G&[!>  
Accountant's Report Rules 会计师报告规则 :p6M=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 FNId;  
Accounting Arrangements 《会计安排》 vSLtFMq^(  
accounting basis 会计基础 !$>
R j  
accounting by Official Receiver 破产管理署署长呈交的帐目 9JKEw  
Accounting Circular 《会计通告》 i(+p0:< 0  
accounting class 会计类别 ]]j;
/TiG  
accounting date 记帐日期；会计结算日期 ~.lPEA %%  
accounting for money 款项核算 ##4HYQ%E  
Accounting Officer 会计主任 P}`H ~N~  
accounting period 会计报告期；会计期  1ZB"EQ  
accounting policy 会计政策；会计方针 m<2M4u   
accounting practice 会计惯例 r-/`"j{O!  
accounting principle 会计准则 %GIr&V4|  
accounting record 会计记录 ib791  
accounting report 会计报告 t5IEQ2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &XU
iKnNW  
Accounting Society of China 中国会计学会 1 I",L&S1  
accounting statement 会计报表 T37X
Bg H  
accounting system 会计制度；会计系统 VTHH&$ZNq  
accounting transaction 会计事项；帐务交易 }f7j8py  
accounting treatment 会计处理 2jCfT>`3  
accounting year 会计年度 IRqy%@)  
accretion 增值；添加 !m?-!:  
accrual 应计项目；应累算数目 r0 uwPf  
accrual basis 应计制；权责发生制 1D!<'`)AY  
accrual basis accounting 应计制会计；权责发生制会计 )IZ~G\Ra'  
accrue 应累算；应计 0NX,QD  
accrued benefit 应累算利益 ?p8_AL'RS  
accrued charges 应计费用 5rZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 _ZkI)o
 
accrued expenses 应累算费用 t}/( b/VD  
accrued interest payable 应付利息；应计未付利息 0h7r&t%YsV  
accrued interest receivable 应收利息；应计未收利息 x;<W&s}(  
accrued right 累算权益 PXNh&N  
accruing profit 应累算的利润 YLn?.sV{[0  
accumulated fiscal reserve 累积财政储备 =+d?x56  
accumulated profit 累积利润；滚存溢利 ZLAy- 9^Y  
accumulated reserve 累积储备 Qv/=&_6  
accumulation of surplus income 累积收益盈余 TBU&6M>{3  
acquired assets 既得资产 "OnGE$  
acquisition 收购；购置；取得 T0rGM  
acquisition cost 购置成本 \d$!a5LF}  
acquisition expenses 购置费用 XAL1|]S  
acquisition of 100% interest 收购全部股权 0}quG^%_  
acquisition of control 取得控制权 e'D&
8z_;  
acquisition of fixed assets 购置固定资产 dL )<% o  
acquisition of shell “买壳” b(O3@Q6[  
acquisition price 收购价 5iydZ  
act of God 天灾 WlBc.kFck  
acting partner 执事合伙人 $[=%R`~w  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #],&>n7'  
active partner 积极参与的合伙人 d <JM36j?  
active trading 交投活跃 x>`%DwoRI  
actual circulation 实际流通 x39<6_?G  
actual cost 实际成本 zu|\fP  
actual expenditure 实际开支；实际支出 \7'{g@C(  
actual income 实际入息；实际收入；实际收益 w%BL  
actual market 现货市场 63
,H{  
actual price 现货价；实际价格 _#8RSr8'y  
actual profit 实际利润 vJOw]cwq  
actual quotation 实盘；实际价位；实际报价 xCl1g4N  
actual year basis 按实际年度计算 T&o(N3lW  
actuals 实货 mg.kr:  
actuarial investigation 精算调查 G@jZ)2  
actuarial principle 精算原则 Zu("#cA.H  
actuarial report 精算师报告 0Bi.6r  
Actuarial Society of Hong Kong 香港精算学会 2OR{[L*  
actuarial valuation 精算师估值 TOXfWEU3>  
actuary 精算师 0+;bh {Eu  
ad referendum agreement 暂定协议；有待覆核的协定 iq( E'`d  
ad valorem duty 从价税；按值征税 n!xt5=xP{  
ad valorem duty system 从价税制 q]e`9/U  
ad valorem fee 从价费 P?B;_W+~A.  
ad valorem tariff 从价关税 X1-'COQS%&  
additional allowance 额外免税额 p(`6hWx  
additional amount for unexpired risk 未过期风险的额外款额 qjdMqoOCjl  
additional assessable profit 补加应评税利润 #S*/bao#  
additional assessment 补加评税 A5R<p+t6  
additional commitment 额外承担 n+q!l&&
 
additional commitment vote 额外承担拨款 JJ2_hVU  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4UvZ)^r  
additional dependent parent allowance 供养父母额外免税额 ,UG
RrS  
additional provision 额外拨款 ^c4@(]v'G  
additional stamp duty 附加印花税 S:oi<F  
additional tax 补加税罚款；补加税款 |G,tlchprs  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 yt=3sq  
adjudged bankrupt 被裁定破产 YS@ypzc/  
adjudicated bankrupt 裁定破产人 O%
!!w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^
N;.cY  
adjudication of bankruptcy 裁定破产；宣告破产 [~#WG/!:  
adjudication of insolvency 裁定无力偿还债务 ,<tX%n`v=  
adjusted actual 经调整的实数；调整后的实数 e2t-4} ww  
adjusted current assets 经调整的流动资产；调整后的流动资产 nv%rJy*w[  
adjusted figure 经调整的数字；调整后的数额 s!&#c`=  
adjusted liabilities 经调整的负债；调整后的负债 BJsz2t :0  
adjusted loss 经调整的亏损；调整后的亏损 ke]Lw  
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 (@<c6WS  
adjusted profit 经调整的利润；调整后的利润 ,t9^j3Ixg  
adjusted surplus 经调整的盈余额；调整后的盈余额 (ehK?6[  
adjusted value 经调整的价值；调整后的价值 Raxrb=7  
adjustment 调整；修订；理算〔保险〕 t2I5hSf  
adjustment centre 调剂中心 n}_JB>i~  
adjustment lag 调整过程的时间差距；调整时差 Q<'nE  
adjustment mechanism 调整机制 zHL@i0>^  
adjustment of loss 亏损调整 4UlyxA~  
adjustment process 调整过程；调整程序 ,)Ju[
 
adjustment range 调整幅度 vCxD~+zf  
administered exchange rate 受管制汇率 *`\Pr  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =/Mq5.  
administration expenses 行政费用 wrbLDod /  
administration fee 手续费；行政费 {fF3/tL  
administration in bankruptcy 破产管理 wNtx]t_M  
administration order 遗产管理令 5rRN-  
administrator 管理人；遗产管理人 Xg SxN!I  
administrator of the estate 遗产管理人 jR22t`4  
admission of debt 债项承认书 $8xl#SqH  
admission of proof 接纳债权证明 *:t|qgJI#+  
advance 放贷款项；垫付款项；预支款项；预付款项 T:Hr&ws4  
advance account 暂支帐目；预付款帐户 Q6AC(n@:FV  
advance compensation 预付补偿金 WZ7BoDa7O  
advance from shareholder 股东垫款 ng:9 l3x  
advance pending reimbursement 预支以待日后付还 *x])Y~oQ  
advanced economy 先进经济体系 .DR<Te  
advancement 预付；预付财产 (TwnkXrR,  
advances warrant 垫款令 7,|c  
advancing 贷出 Bck7\  
adverse balance 逆差 y[\VUzD*'  
adverse exchange 逆汇 a /#PLP  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]*FVz$>XM  
advice for collection 托收通知书 [}8|R0KF  
advice of drawing 提款通知书；汇票通知书 *@Y3oh}S  
advice of payment 付款通知 VUYmz)m5  
Advisory Committee [Securities and Futures Commission] K]|> Et`  
谘询委员会〔证券及期货事务监察委员会〕 .J.-Mm`.  
Advisory Committee on Diversification 经济多元化谘询委员会 H nUYqhZS  
affidavit 誓章；遗产申报誓章 GXjfQ~<]  
affidavit of no receipt 述明无收款的誓章 !Mim@!5M  
affiliate 联号；联营公司；附属公司 Jn3An  
affiliated company 附属公司；联号；联营公司 Tp?y8r  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 92d6U2T4&  
affordability 负担能力 IS[thbzkZ  
African Development Bank [AfDB] 非洲开发银行 wUQw!%?>  
after-acquired property 事后取得的财产 x{,q]u /  
after-hours dealing 市后交易 @`Eg(  
after-tax profit 税后盈利；税后利润；税后溢利 <Ib[82PU  
agency agreement 代理协议 :.d:9Z|_  
agency expenses 代理机构的开支 J9Ou+6u(  
agency fee 代理费 2aB^WY'tC  
Agency Law 《代理法》 $:j G-r  
agent 代理人；承销人 rB
Teb0i?  
agent of company 公司代理人 d90Z,nex  
agent's fee 代理人费；经纪费 6^n0[7  
aggregate 总计；总数；总体数字 (NK9v
W4F  
aggregate amount 总款额；总额 ',4x$qe  
aggregate assets and liabilities 总体资产与负债 ?D)<,  
aggregate at constant price 按固定价格计算的总体数字 {d%&zvJnD  
aggregate demand 总需求 5,;`$'?a%  
aggregate gross position 总持仓量 _l], "[d  
aggregate limit 总限额 ,j ',x\  
aggregate of salaries tax 合计薪俸税 q
)lnS )  
aggregate performance 总体表现；总体业绩 c$,_>tcP  
aggregate supply 总体供应 %tt%`0  
aggregate surplus 总盈余 {"H2 :-t<  
aggregate total 整体总额 #4h+j%y[H  
aggregate value 总值；合计价值 $BDBN_p  
aggregated basis 合计基准 ]$ b<Gs  
aggregated net chargeable income 合计应课税入息实额 `1p?*9Ssn  
aggregation 合并计算；合计；总和 w{[OtGIi3  
aggregation of incomes of husband and wife 夫妇入息合并计算 V0m
WY!i  
aggregation of property 财产的总和 #uNQ+US0  
agio 差价；贴水 Bb];qYuCO  
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》 BH0@WG7F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  WpX)[au  
《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$<HMs:o@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h?2qX  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 |+//pGx  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment l]whL1N3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 CuPZ0  
agreement for a settlement 授产协议
L>Bf}^  
agreement for assignment 转让协议 Fn0Rq9/@  
agreement for sale 售卖协议；买卖协议 zn|~{9>y  
agreement for sale and purchase 买卖协议 &qqS'G*  
agreement for the payment of interest 支付利息协议 *fVs|  
agreement for the repayment of money 还款协议 =BO} hk  
agreement of reinsurance 再保险协议 /]4[b!OTJ  
Agricultural Bank of China 中国农业银行 xgP/BK2"  
air passenger departure tax 飞机乘客离境税 Z{nJ\`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 H@Dj$U  
airport tax 机场税 &scHyt  
alcohol duty 酒精税 ;i|V++$_  
alienation 让与；让渡；转让 %IGcn48J  
alimony 生活费；赡养费 A`2l;MW  
All Ordinaries Index [AOI] 所有普通股指数 ]l.y/pRP5[  
all risks 全险；综合险 o =)hUr  
All Sales Record for Stock Market 《股票市场成交报告》 %Z?2.)  
Allied Capital Resources Limited 新联财务有限公司 y1P KoN|K  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }I_/>58  
allocation letter 拨款信件 AK%2#}k.  
allocation of fund 分配款项；预留款项 t.B%7e  
allocation of profit 利润分配；溢利分配 HH/bBM!  
allocation warrant 拨款令 X,d`-aKO\y  
allotment 分配；配股 
vB >7W  
allotment notice 股份配售通知；配股通知 ek6PMZF:'  
allotment of shares 股份分配 <wV?B9j  
allowable 可获宽免；免税的 3]Rb2$p[=  
allowable business loss 可扣除的营业亏损 3D>syf  
allowable expenses 可扣税的支出 xKIzEN &  
allowance 免税额；津贴；备抵；准备金 $rFLhp}  
allowance for debts 债项的免税额 1B+uv0lA  
allowance for depreciation by wear and tear 耗损折旧免税额 I\J^@&
JE  
allowance for funeral expenses 殡殓费的免税额 hhQLld4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Stqlp<xy  
allowance for repairs and outgoings 修葺及支出方面的免税额 Yg@k+  
allowance to debtor 给债务人的津贴 ]
H8,}  
alteration of capital 资本更改 +$
R4'{9q  
alternate trustee 候补受托人 m3zmyw}  
amalgamation 合并 ~_^#/BnAl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `0a=A#]1o  
ambit of charges 征税范围；收费范围 $w{!}U2+-  
amended valuation 经修订的估值 (bnyT?p%  
American Commodities Exchange 美国商品交易所 5*QNE!  
American Express Bank Limited 美国运通银行 RB7?T5G  
American Stock Exchange 美国证券交易所 nRq@hk  
amortization 摊销 &wc%mQV  
amount due from banks 存放银行同业的款项 y7J2:/@[x  
amount due from banks abroad 存放海外银行同业的款项 2L}F=$zz  
amount due from holding companies 控股公司欠款 ,{=pFs2  
amount due from local banks 存放本港银行同业的款项 4E[ 9)n+YV  
amount due to banks 银行同业的存款 tHgn-Dhzr  
amount due to banks abroad 海外银行同业的存款 $|~YXH~O  
amount due to holding companies 控股公司存款 (
dZu&  
amount due to local banks 本港银行同业的存款 ,n&@O,XGy  
amount due to outport banks 外埠银行同业的存款 3(D!]ku~
m  
amount for note issue 发行纸币的款额 /~`4a
  
amount of bond 担保契据的款额 ~RdJP'YF-  
amount of consideration 代价款额 a(>oQG8F  
amount of contribution 供款数额 0N02E  
amount of indebtedness 负债款额 nk8jXZ"w  
amount of principal of the loan 贷款本金额 CMk0(sztU_  
amount of rates chargeable 应征差饷数额 M1(+_
W`  
amount of share capital 股本额 \va'>?#o1  
amount of sums assured 承保款额 @ 63Uk2{W>  
amount of variation 变动幅度 VKUoVOFvPR  
amount of vote 拨款数额 *fs'%"w-  
amount payable 应付款额 $ {29[hO  
amount receivable 应收款额 8^bc4(H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r334E  
analysis 分析 %mLQ'$  
ancillary risk 附属风险 v
U5a`0mH  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z)=S. )  
annual accounting date 年结日期 fB.xjp?  
annual allowance 每年免税额；年积金；年度津贴；年津 xw2dEvjgp%  
annual balance 年度余额 b|7c]l  
annual disposable income 每年可动用收入 Z4+S4cqnh  
annual estimates 周年预算 _^{!`*S  
annual fee 年费 )a:j_jy  
annual general meeting 周年大会 D|zlC,J,  
annual growth rate 年增率；每年增长率 3]Jl\<0  
annual long-term supplement 长期个案每年补助金 "Me)'  
annual pensionable emolument 可供计算退休金的年薪 IB~`Ht8 b  
annual report 年报 a~#MMl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0#K?SuY.eN  
annual return 周年报表；周年申报表；每年报税表格 tG1,AkyZ  
Annual Return Rules 《周年报表规则》 Vn:BasS%  
annual review of consumer prices 每年消费物价回顾 V4c$V]7  
annual roll-forward basis 逐年延展方式 e+Qq a4  
annual salary 年薪 l5?fF6#j  
annual statement 年度报表；年度决算表 2=?/$A9p  
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 Iud]*5W  
annuitant 年金受益人 d=?Kk4Ag  
annuity 年金 6Xu^cbD  
annuity contract 年金合约 Jptzc:~B  
annuity on human life 人寿年金 iF.e
BL%  
antecedent debt 先前的债项 `gI`Cq4  
ante-dated cheque 倒填日期支票 #. mc+n:I  
anticipated expenditure 预期开支 !rmXeN]-r  
anticipated net profit 预期纯利 m@Ziif-A  
anticipated revenue 预期收入 EN OaC  
anti-inflation measure 反通货膨胀措施 TDvUiJm  
anti-inflationary stance 反通货膨胀立场 P$E#C:=  
apparent deficit 表面赤字 B4k~~;|  
apparent financial solvency 表面偿债能力 %<@."uWF*  
apparent partner 表面合伙人 w4YuijhW  
application for personal assessment 个人入息课税申请书 _~f&
wkc  
application of fund 资金应用 3D3/\E#'o  
application to release as liquidator and to destruct the books of accounts and documents yyZV/ x~  
申请免除清盘人职务及毁灭帐簿与文件 b(8#*S!U  
appointed actuary 委任精算师 >3R)&N  
appointed auditor 委任核数师；委任审计师 uveby:dh  
appointed trustee 委任的受托人 a6AD`| U8  
appointer 委任人 5 rpX"(  
apportioned pro rata 按比例分摊 d(u"^NH;  
apportionment 分配；分摊 }E626d}uA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2y/|/IW=  
apportionment formula 分摊方程式 KiN8N=
z  
apportionment of estate duty 遗产税的分摊 |l)z^V!  
appraisal 估价；评估 ,Y|WSKY*  
appreciable growth 可观增长 fi*@m,-  
appreciable impact 显着影响
d>j`|(\  
appreciable increase 可观增长 APydZ  
appreciation 增值；升值 _tJp@\rOz=  
appreciation against other currencies 相对其他货币升值 X 4\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]"Y? ZS;H  
appreciation tax 增值税 N?]HWP^pg  
appropriation 拨款；拨用；拨付 _]~`t+W'DJ  
appropriation account 拨款帐目 +AGI)uQQ  
Appropriation Bill 拨款法案 oWg"f*  
appropriation-in-aid system 补助拨款办法 5U[m]W=B  
approved assets 核准资产 J&mZsa
)4  
approved basket stock 认可一篮子证券 6_`9 4+  
approved budget 核准预算 ~\;s}Fv.  
approved charitable donation 认可慈善捐款 _.b^4^[  
approved charitable institution 认可慈善机构 `ceetr=  
approved currency 核准货币；认可货币 _}4l4  
approved estimates 核准预算 mUFg(;ya  
approved estimates of expenditure 核准开支预算 XxXMtiZ6  
approved overseas insurer 核准海外保险人 8|FHr,  
approved overseas trust company 核准海外信托公司 s];jroW@u  
approved pooled investment fund 核准汇集投资基金 2$G,pT1J  
approved provident fund scheme 认可公积金计划 $\:;N]Cs~0  
approved provision 核准拨款 W!@*3U]2R  
approved redeemable share 核准可赎回股份 qX,TX 3  
approved regional stock 认可地区性证券 >93I|C|  
approved retirement scheme 认可退休金计划 46p%y  
approved subordinated loan 核准附属贷款 W|NT*g{;M  
arbitrage 套戥；套汇；套利 AXK
6AZjX  
arbitrageur 套戥者；套汇者 (e,5 b  
arbitrary amount 临时款项 >M~wFs$~  
arrangement 措施；安排；协定 {,kA'Px)  
arrears 欠款 )SJ18 no|l  
arrears of pay 欠付薪酬 >M`ryM2=D  
arrears of revenue 逾期未收税款；逾期未收的帐项 JerueF;J  
articles of association 组织章程；组织细则；组织章程细则 =
\[}@Kh  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Gp&o  
ascertainment of profit 确定利润 #* KmPc+  
"Asia Clear" “亚洲结算系统” 9^D5
Sl$g  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #`kLU:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -pb>=@Yq  
Asian Development Fund [ADF] 亚洲发展基金 }iOFB&)w  
Asian dollar bond 亚洲美元债券 qKL:#ny  
Asian dollar market 亚洲美元市场 1/hk3m(C  
Asian dollar rate 亚洲美元利率 eyUhMjd  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 T~&9/%$F  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "2J$~2{N  
asked price 沽盘；喊价；索价；卖方报价 -chk\75  
assessable income 应评税入息 5(+9( \x  
assessable loss 应评税亏损 1-!q,q  
assessable profit 应评税利润 KUR9vo  
assessable value 应评税值 ]U
LE>a  
assessed profit 估定利润 v
v 7T/C  
assessed value 经评估价值
G\\0N^v  
assessment 评税；评定；估价；评税单 mrc% 6Ri  
assessment number 评税编号；估价编号 [*{G,=tF`Y  
assessment of additional tax 补加税评税 7ThGF  
assessment of performance 业绩评估；实绩评价 ZJZKCdT@  
Assessor 评税主任 Ei$@)qS/  
asset price bubbles 资产价格泡沫 !%8|
R]d  
asset-backed securities 具资产保证的证券 Zo12F**{  
assets accretion 资产增值 O /S:S  
assets and liabilities 资产与负债 q3SYlL'a  
assets betterment statement 资产递增表；资产改进表 xllk hD4F  
assets lending 实物放款；有抵押贷款 w%Bo7 'o)V  
assets of the company passing on the death 死者去世时转移的公司资产 5:T)hoF@  
assets pledged as security for liabilities 用作负债抵押的资产 <0%X:q<  
assets portfolio 资产投资组合 8i?Hh?Mf}  
assets price 资产价格 4I
q-4IG(  
assets quality 资产质素 ue/GB+U  
assets realization 资产变现 ^y1P~4w?  
assets refinancing arrangement 资产再集资安排 C{5^UCJkg  
assets securitization 资产证券化 r?:zKj8/u  
assets situated outside Hong Kong 在香港以外地方的资产 4YT d  
assets stripping 削减资产；拆卖资产 VbwB<nQl  
assets value 资产值 "f1`6cx6  
assignee 承让人 T>!Y-e.q  
assignment 转让；转让书；转让契 y3,'1^lA  
assignment of interest 权益转让 snH9@!cG8  
assignment of letters patent and trade mark 专利证书及商标转让 Z [aKic  
assignment of property 物业转让；物业转让书 8B*XXFy\  
assignment right 转让权 ]ZbZ]  
assignor 转让人 'Avp16zg  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8Hf:yG,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5LkpfmR  
associate member 附属会员 .!B>pp(9  
associated body corporate 相联法人团体 c9 &LKJ6  
associated company 相联公司；联属公司 d:_3V rRZ  
associated corporation 相联法团 $YPU(y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Yu`KHvur  
公认会计师公会〔英国〕 (L2:|1P)  
Association of Futures Exchange Brokers 香港期货经纪协会 4D4Y.g_x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^wtr~D|  
association of underwriters 承保人组织 ;ATn&  
assumption of control 接管 HgY>M`U  
assurance 担保；保险；转易；转易书 m|c5X)}-  
assurance of interest 权益的转易 )[Bl3+'  
at 19XX price 按一九ＸＸ年价格计算 K,$Ro@!  
at a discount 按赔价计算；按贴水价格计算；打折扣 2H]~X9,z2  
at a premium 按溢价计算；按升水价格计算 .}IxZM[}D  
at call 通知付款；按通知 u\-
WArntc  
at constant market price 按固定市价计算 Su"9`  
at constant price 按固定价格计算 .Ukejx  
at cost 按成本计算 ;k1\-  
at current market price 按当时市价计算；按现时市价计算 fKEZlrw  
at current price 按当时价格计算；按现时价格计算 ]?KTw8j}  
at factor cost 按要素成本计算；按生产要素成本计算 t!}QG"ma  
at money-of-the-day price 按付款当日价格计算 G bW1Lq&"  
at or better 按指定或较佳价位〔买卖指令〕 <zd_-Ysn  
at par 按面值计算；平价 [I6(;lq2  
at sight 见票即付 Dsq_}6l{  
at the close 按收市盘 |#_IAN  
at the opening 按开市盘 Y:o\qr!Y  
attestation 见证；见证条款 &n6'r^[D  
at-the-money option 平价期权 i/Zv@GF  
attorney 受权人；受托代表人 UqVcN$^b  
attornment 新拥有人承认书 >i&"{GZ  
attributable profit 可归属利润 u7PtGN0r%  
attributable share value 可归属股份价值 yg}zK>j^vC  
Auckland Stock Exchange 奥克兰证券交易所 K|n%8hRy  
auction 拍卖 ~nQ=iB  
auctioneer 拍卖商 I^}q;L![\  
audit 审计；核数 ^:krfXT  
Audit Commission 审计署 #kGgzO  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [D;wB|+,  
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〕 VkFvV><"  
audit review 帐目审查 `.oWmBey\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1co;U  
audited account 审计帐目；经审计的帐目 [p&n]T  
audited annual account 经审计的周年帐目 7hV9nu
W  
audited balance sheet 经审计的资产负债表 7(8i~}  
auditor 核数师；核数主任；审计师 K)ZW1d;  
auditor's certificate 核数师证明书；审计师证明书 m-xnbTcQ  
auditor's report 核数师报告；审计师报告 WFr;z*  
Aussie bond 澳元债券 ^|^ywgK  
austerity budget 紧缩预算 5OJ8o>BF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /z=xEnU#  
Australia All Ordinaries Index 澳洲所有普通股票指数 aNt+;M7g`  
Australian Dollar [AUD] 澳元 cWp5' e]A  
Australian Options Market 澳大利亚期权市场 4n9".UH
h  
Australian Securities Commission 澳洲证券事务监察委员会 L3N?^^]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 %-nYK3  
Australian Stock Exchange 澳大利亚证券交易所 3t4
i2]  
Austrian Schilling [ATS] 奥地利先令 Xmmb^2I  
authentication 认证；鉴证 xYmh{Vc8  
authority to purchase 委托购买证；委购书 Q>ZxJ!B<k  
authorization 认可；核准；授权；授权书 UO1WtQyu,H  
authorization by direction 指示授权 Oc,E\~  
authorization by instruction 指令授权 :D|5E
>o(  
authorization by warrant 令状授权 RJpRsr  
authorization of unit trust 单位信托的认可 v[7iWBqJ  
authorized agent 指定代理人 "V=IG{.  
authorized capital 法定资本 24g\xNnt  
authorized clerk 出市员 Hto RN^9  
authorized dealer 认可交易商 ^ gMkQYo(#  
authorized financial institution 认可财务机构 S3?Bl'  
authorized fund 认可基金 $q$G  
authorized fund house 获授权的基金公司；认可基金公司 S|jE1v"L  
authorized institution 认可机构 x>]14bLz  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 W>E/LBpE4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &g.do?  
authorized insurer 获授权保险人；获认可承保人 +GYO<N7  
authorized investment 特准投资项目 mi';96

  
authorized person 获授权人 ]Pp}=hcD  
authorized representative 获授权代表 OGR2Y  
authorized share capital 法定股本 YAdk3y~pL  
automated quotation system 自动报价系统 {}n]\zO %  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] q+Ec|Xd e  
自动交易系统〔香港期货交易所有限公司〕 GX
nrVI  
automatic adjustment mechanism 自动调整机制 K\trT!I  
automatic adjustment system 自动调整系统 c98^~vR]]  
Automatic Clearing House 自动票据交换所 d}w}VL8l  
automatic exchange rates accumulation system 自动化汇率累集系统 Oxp!G7qfo  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Dq~\U&U\$  
automatic teller machine [ATM] 自动柜员机 wrYQ=u#Z  
autopay 自动转帐 n E}<e:  
available assets 可用资产 |p -R9A*>h  
available fiscal reserve 现存财政储备 !5%5]9'n@*  
available profit 可用利润 }FiN 7#  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ^Lmc%y  
average 平均；平均数；海损 ;c- ]bhBB  
average basic salary 平均基本薪金 ioNa~F&  
average consumer expenditure 平均消费开支；一般消费开支 YB B$uGA  
average cost 平均成本 p?$G>nkdq  
average cost of land production 增辟土地平均成本 tNuCxb-  
average daily turnover 平均每日成交额 Wt9iL  
average daily wage rate 平均每日工资率 [2fiHE  
average expenditure pattern 平均开支模式 0_xcrM  
average growth rate 平均增长率 ~4 xBa:*z  
average net fixed assets 固定资产平均净值 9Q
M"JEu@  
average of relatives 相对价格平均数 -r2qIt  
average price 平均价格 *]UEF_  
average propensity to consume 平均消费倾向；一般消费倾向 fm2Mi~}0  
average propensity to save 平均储蓄倾向；一般储蓄倾向 +M%2m3.Jo  
average rate 平均率 @^4M~F%  
average revenue 平均收入；平均收益 R"kE5:  
average stock 平均库存；平均存货 #di_V"  
average yearly rent 平均年租 !{ )AV/\D  
avoidance of double taxation 避免双重课税 xTawG?"D  
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 ,%G2>PBt  
o[W3/  
给你加分了