一些有用的会计术语(也不知道发的地方对不对)A

A: 8zWPb  
A share Ａ股；甲类股份 @/L. BfTz  
abatement of tax 减税；减扣免税额 em}Qv3*#  
ABN AMRO Bank N.V. 荷兰银行 J *?_SnZ  
above-the-line expenditure 线上项目支出；经常预算支出 Vz]=J;`Mz  
above-the-line receipt 线上项目收入；经常预算收入 C:MGi7f  
ABSA Asia Limited 南非联合亚洲有限公司 x~^I/$  
absolute change 绝对数值变更 9G+rxyWMW  
absolute expenditure 实际开支 D:tZiS=0  
absolute guideline figure 绝对准则数字 ycD.:w p\'  
absolute interest 绝对权益 'Y\"^'OU\  
absolute order of discharge 绝对破产解除令 @98SC}}u  
absolute profit margin 绝对利润幅度 %)Dd{|c  
absolute value 实值；绝对值 QL18MbfqP  
absolutely vested interest 绝对既得权益 z&,sm5Lb  
absorbed cost 已吸收成本；已分摊成本 T l(uqY?9  
absorption 吸收；分摊；合并 |9]K:A  
absorption rate 吸收率；摊配率；分摊率 Tpx,41(k  
ACB Finance Limited 亚洲商业财务有限公司 98'XSL|  
acceptable form of reciprocity 合理的互惠条件 %0]b5u  
acceptable rate 适当利率；适当汇率 [_b='/8  
acceptance agreement 承兑协议 }Xv1KX'  
acceptance for honour 参加承兑 1iL xXd  
acceptor 承兑人；接受人；受票人 }F6b ]  
acceptor for honour 参加承兑人 XF$]KAL0  
accident insurance 意外保险 Tk&9Klo  
Accident Insurance Association of Hong Kong 香港意外保险公会 %nf=[f
 
accident insurance scheme 意外保险计划 g8A{aHb1}  
accident year basis 意外年度基准 !13 /+ u  
accommodation 通融；贷款 u#k,G`  
accommodation bill 通融票据；空头票据 AiK
4t-  
accommodation party 汇票代发人 BrMp_M  
account balance 帐户余额；帐户结余 | V,jd  
account book 帐簿 ~j#6 goKn  
account collected in advance 预收款项 8k?L{hF|nW  
account current book 往来帐簿 }AZx/[k |z  
account of after-acquired property 事后取得的财产报告 _kX/LR"L+  
account of defaulter 拖欠帐目 %uqD\`-  
account payable 应付帐款 +\vY;!^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 BV?N_/DXp  
account receivable 应收帐款 U] -@yx  
account receivable report 应收帐款报表 f?zK"  
account statement 结单；帐单；会计财务报表 W;]UP$5l  
account title 帐户名称；会计科目 ./y[<e  
accountant's report 会计师报告 ]V^.!=gh$  
Accountant's Report Rules 会计师报告规则 6v O)s!b  
accounting and auditing procedure 会计与审计程序；会计与核数程序 X3iRR{< @  
Accounting Arrangements 《会计安排》 Ds,"E#?  
accounting basis 会计基础 h=r< B\Pa  
accounting by Official Receiver 破产管理署署长呈交的帐目 P3ev4DL  
Accounting Circular 《会计通告》 L00;rTs>  
accounting class 会计类别 J*KBG2+13  
accounting date 记帐日期；会计结算日期 yPG\ &Bo  
accounting for money 款项核算 )60f  
Accounting Officer 会计主任 >@

"3Q`  
accounting period 会计报告期；会计期 IYg3ve`x  
accounting policy 会计政策；会计方针 Y_>-p(IH  
accounting practice 会计惯例 nk$V{(FJ  
accounting principle 会计准则 o+Ti$`2<O7  
accounting record 会计记录 ur,"K'w  
accounting report 会计报告 |SukiXJZF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 f<4q]HCa  
Accounting Society of China 中国会计学会 )X!DCL:16  
accounting statement 会计报表 O8~U<'=*  
accounting system 会计制度；会计系统 JX$NEq(  
accounting transaction 会计事项；帐务交易 (g2r\hI  
accounting treatment 会计处理 @3TkD_B&  
accounting year 会计年度 qs1.@l("  
accretion 增值；添加 )/T$H|  
accrual 应计项目；应累算数目 A+1]Ql)$  
accrual basis 应计制；权责发生制 ~K$"PKs3  
accrual basis accounting 应计制会计；权责发生制会计 7cP
[o+  
accrue 应累算；应计 xc<eU`-'b  
accrued benefit 应累算利益 1S]gD&V  
accrued charges 应计费用 $]U5  
accrued cumulative preference share dividend 应累算的累积优先股股息 Fif^V  
accrued expenses 应累算费用 Dw/Gha/  
accrued interest payable 应付利息；应计未付利息 \R>5F\ 0  
accrued interest receivable 应收利息；应计未收利息 DEp%\sj?  
accrued right 累算权益 lJ]\  
accruing profit 应累算的利润 4OZ5hH h  
accumulated fiscal reserve 累积财政储备 mx(%tz^t  
accumulated profit 累积利润；滚存溢利 QDgEJ
%U-  
accumulated reserve 累积储备 QD;f
~fZ  
accumulation of surplus income 累积收益盈余 (6#yw`\  
acquired assets 既得资产 H0b6ZA%n  
acquisition 收购；购置；取得 X)iWb(@k"7  
acquisition cost 购置成本 B6'%J  
acquisition expenses 购置费用 &Bz7fKCo  
acquisition of 100% interest 收购全部股权 V_A,d8=lt  
acquisition of control 取得控制权 VfA5r`^  
acquisition of fixed assets 购置固定资产 Xt,,AGm}  
acquisition of shell “买壳” KkL:p?@n  
acquisition price 收购价 ]1|Ql*6y,  
act of God 天灾 nL(%&z \4  
acting partner 执事合伙人 .m]=JC5'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E%\7Uo-  
active partner 积极参与的合伙人 w]Ko/;;^2  
active trading 交投活跃 90h1e7Zc
C  
actual circulation 实际流通 azDC'.3{p  
actual cost 实际成本 ^Im%D(MY  
actual expenditure 实际开支；实际支出 n:^"[Le  
actual income 实际入息；实际收入；实际收益 5ih"Nds[H  
actual market 现货市场 !ga(L3vf  
actual price 现货价；实际价格 :OQ:@Yk  
actual profit 实际利润 $,QpSK`9i  
actual quotation 实盘；实际价位；实际报价 bu"68A;>  
actual year basis 按实际年度计算 ic0v*Y$  
actuals 实货 IL>/PuZku  
actuarial investigation 精算调查 m~j\?mb{+  
actuarial principle 精算原则 ~Riu*<  
actuarial report 精算师报告 Y9@dZw%2  
Actuarial Society of Hong Kong 香港精算学会 Ij6Wz.*  
actuarial valuation 精算师估值 6`4W,  
actuary 精算师 Y zBA{FE  
ad referendum agreement 暂定协议；有待覆核的协定 /@:up+$  
ad valorem duty 从价税；按值征税 ,8xP8T~Kmv  
ad valorem duty system 从价税制 kF+}.x%  
ad valorem fee 从价费 >xZhK63C/  
ad valorem tariff 从价关税 <`p75B  
additional allowance 额外免税额 APtselC  
additional amount for unexpired risk 未过期风险的额外款额 7tfivIj)e  
additional assessable profit 补加应评税利润 .KU
SNrs'  
additional assessment 补加评税 A M1C $  
additional commitment 额外承担 9"HmHy&:E  
additional commitment vote 额外承担拨款 \Ul.K!b7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |DFvZ
6}  
additional dependent parent allowance 供养父母额外免税额 e@,u`{C[  
additional provision 额外拨款 :Hf0Qx6  
additional stamp duty 附加印花税 (+gL#/u  
additional tax 补加税罚款；补加税款 |:(23O  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :B*vkwT  
adjudged bankrupt 被裁定破产 =(|xU?OL  
adjudicated bankrupt 裁定破产人 C7jc6(>m  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 JwI`"$>w  
adjudication of bankruptcy 裁定破产；宣告破产 ;la#Vf:]  
adjudication of insolvency 裁定无力偿还债务 s7.p$r  
adjusted actual 经调整的实数；调整后的实数 FfYd+]+?  
adjusted current assets 经调整的流动资产；调整后的流动资产 E&];>3C  
adjusted figure 经调整的数字；调整后的数额 s=nVoc{Yt  
adjusted liabilities 经调整的负债；调整后的负债 ,h@R' f!  
adjusted loss 经调整的亏损；调整后的亏损 mP)3cc5T  
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 {KU.  
adjusted profit 经调整的利润；调整后的利润 r{q}f)  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q9yGQu  
adjusted value 经调整的价值；调整后的价值 =~\]3g  
adjustment 调整；修订；理算〔保险〕 
Xb<DpBrk  
adjustment centre 调剂中心 I NPYJ#%  
adjustment lag 调整过程的时间差距；调整时差 ^)hAVf~E  
adjustment mechanism 调整机制 @m/;ZQ  
adjustment of loss 亏损调整 Tbi]oB#  
adjustment process 调整过程；调整程序 c>R`jb@$N  
adjustment range 调整幅度 ` Y{>2UFX  
administered exchange rate 受管制汇率 { p!_-sL  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "^9[OgE:  
administration expenses 行政费用 C?[a3rNH(  
administration fee 手续费；行政费 B|Fl,55  
administration in bankruptcy 破产管理 uO ?Od  
administration order 遗产管理令 ]<8B-D?Z  
administrator 管理人；遗产管理人 8NaL{j1`  
administrator of the estate 遗产管理人 @ kJ0K  
admission of debt 债项承认书 w*<Y$hnBzF  
admission of proof 接纳债权证明 q6C6PPc  
advance 放贷款项；垫付款项；预支款项；预付款项 bSrRsgKvT  
advance account 暂支帐目；预付款帐户 8:P*z  
advance compensation 预付补偿金 Zp7yaz3y  
advance from shareholder 股东垫款 A[^qq UL'  
advance pending reimbursement 预支以待日后付还 jF38kj3O7  
advanced economy 先进经济体系 c?!YFm  
advancement 预付；预付财产 /lS+J(I  
advances warrant 垫款令 kfqpI  
advancing 贷出 e~+(7_2  
adverse balance 逆差 f=:3!k,S  
adverse exchange 逆汇 wovmy{K  
advertisement addressed to shareholders 在报章刊登的致股东通告 B]^>GH  
advice for collection 托收通知书 T|o`a+?  
advice of drawing 提款通知书；汇票通知书 ?o~:'Z  
advice of payment 付款通知 @cuD8<\i  
Advisory Committee [Securities and Futures Commission] YH)Opk  
谘询委员会〔证券及期货事务监察委员会〕 $5TepH0D  
Advisory Committee on Diversification 经济多元化谘询委员会 $=P
WT-GIR  
affidavit 誓章；遗产申报誓章 Qy=
HrL]x  
affidavit of no receipt 述明无收款的誓章 \Y!T>nWn)I  
affiliate 联号；联营公司；附属公司 lX98"}  
affiliated company 附属公司；联号；联营公司 ]a$Wxvgq  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Dd!Sr8L[
 
affordability 负担能力 ex` xkZ+  
African Development Bank [AfDB] 非洲开发银行 *'9)H0  
after-acquired property 事后取得的财产 gEr4zae  
after-hours dealing 市后交易 Si?$\H*:  
after-tax profit 税后盈利；税后利润；税后溢利 >aEL;V=}P  
agency agreement 代理协议 G3RrjWtO  
agency expenses 代理机构的开支 dSOlD/c  
agency fee 代理费 6X@mPj[/  
Agency Law 《代理法》 10C 2=  
agent 代理人；承销人 ;YK!EMM4!h  
agent of company 公司代理人 Aautih@LX  
agent's fee 代理人费；经纪费 Ni2]6U  
aggregate 总计；总数；总体数字 V I6\   
aggregate amount 总款额；总额 cS<TmS!  
aggregate assets and liabilities 总体资产与负债 Xw7{R  
aggregate at constant price 按固定价格计算的总体数字 "sF Xl  
aggregate demand 总需求 e#>tM  
aggregate gross position 总持仓量 iD>G!\&  
aggregate limit 总限额 cPpu  
aggregate of salaries tax 合计薪俸税 g3|B
E2?  
aggregate performance 总体表现；总体业绩 n?'d|h  
aggregate supply 总体供应 ![^EsgEB*  
aggregate surplus 总盈余 IFiTTIlT0  
aggregate total 整体总额 H4M{_2DO  
aggregate value 总值；合计价值 FE/$(7rM  
aggregated basis 合计基准 M[ x_#m|  
aggregated net chargeable income 合计应课税入息实额 Zxg1M  
aggregation 合并计算；合计；总和 K!3{M!B  
aggregation of incomes of husband and wife 夫妇入息合并计算 '5'3_
vM  
aggregation of property 财产的总和 x!'7
yx  
agio 差价；贴水 {mNdL J  
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》 `5~7IPl3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @Z?7E8(  
《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》 7t'(`A6t/  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Vy]A,Rn7  
《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》 N<9w{zIK(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment t,RyeS/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 aK]7vp+  
agreement for a settlement 授产协议 vFTXTbt'h  
agreement for assignment 转让协议 &k1/Z*/  
agreement for sale 售卖协议；买卖协议 i-`,/e~XT  
agreement for sale and purchase 买卖协议 m7JPH7P@BM  
agreement for the payment of interest 支付利息协议 E]NY (1  
agreement for the repayment of money 还款协议 Z;hyi'rPJ  
agreement of reinsurance 再保险协议 r,5-XB  
Agricultural Bank of China 中国农业银行 Hw Z^D=A  
air passenger departure tax 飞机乘客离境税 yL.^ =  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 cn$5:%IK  
airport tax 机场税 VSh!4z1  
alcohol duty 酒精税 g[M]i6h2  
alienation 让与；让渡；转让 C5Xof|#p|  
alimony 生活费；赡养费 pjACFVMFX  
All Ordinaries Index [AOI] 所有普通股指数 o~= iy  
all risks 全险；综合险 #zxd;;p3  
All Sales Record for Stock Market 《股票市场成交报告》 @d&g/ccMxd  
Allied Capital Resources Limited 新联财务有限公司 W+8^P( K  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _74UdD{^o  
allocation letter 拨款信件 `4LJ;KC(  
allocation of fund 分配款项；预留款项 F=srkw:*.  
allocation of profit 利润分配；溢利分配 zhX;6= X2  
allocation warrant 拨款令 Mq@}snp"S  
allotment 分配；配股 Vb2\/e:k  
allotment notice 股份配售通知；配股通知 ZPlPN;J^1  
allotment of shares 股份分配 D
i+4Eb  
allowable 可获宽免；免税的 GMBJjP&R]  
allowable business loss 可扣除的营业亏损 G;NB\3~X  
allowable expenses 可扣税的支出 RK-x?ZYH'  
allowance 免税额；津贴；备抵；准备金 y1iX!m~)  
allowance for debts 债项的免税额 /l^y}o %?  
allowance for depreciation by wear and tear 耗损折旧免税额 YZ< NP  
allowance for funeral expenses 殡殓费的免税额 X@!X6j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 
FuuS"G,S  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ir/:d]N*  
allowance to debtor 给债务人的津贴 9\AS@SH{^T  
alteration of capital 资本更改 6}ftBmv  
alternate trustee 候补受托人 +#~O'r]%GG  
amalgamation 合并 1aq2aLx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 
KY g3U  
ambit of charges 征税范围；收费范围 &Pq\cNYzW  
amended valuation 经修订的估值 ds]?;l"  
American Commodities Exchange 美国商品交易所 )pS8{c)E  
American Express Bank Limited 美国运通银行 frc{>u~t  
American Stock Exchange 美国证券交易所 ]YsR E>  
amortization 摊销 ,Aj }]h\L  
amount due from banks 存放银行同业的款项 Ukc'?p,*  
amount due from banks abroad 存放海外银行同业的款项 4[1k\  
amount due from holding companies 控股公司欠款 WNa3^K/W{  
amount due from local banks 存放本港银行同业的款项 !!WJn}  
amount due to banks 银行同业的存款 ^wJEfac  
amount due to banks abroad 海外银行同业的存款 ,]7XMU3  
amount due to holding companies 控股公司存款 i=L8=8B`  
amount due to local banks 本港银行同业的存款 j=W@P-  
amount due to outport banks 外埠银行同业的存款 c4 5?St  
amount for note issue 发行纸币的款额 >jMH#TZaX  
amount of bond 担保契据的款额 2:'lZQ  
amount of consideration 代价款额 6R2uWv  
amount of contribution 供款数额 Szts<n5  
amount of indebtedness 负债款额 nLJBq)i  
amount of principal of the loan 贷款本金额 rz.IoQo  
amount of rates chargeable 应征差饷数额 hJ[UB  
amount of share capital 股本额 HN68!v}C|  
amount of sums assured 承保款额 :Fw?{0  
amount of variation 变动幅度 bMmra.x4L  
amount of vote 拨款数额 l3p3tT3+  
amount payable 应付款额 5 `=KyHi:b  
amount receivable 应收款额 :B.G)M\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zQc"bcif5(  
analysis 分析 + |C=ZU  
ancillary risk 附属风险 Gw{+xz KJ  
annual account 周年帐目；周年帐目报表；年度决算；年结 Cs4hgb|  
annual accounting date 年结日期 y
W("G-Nm  
annual allowance 每年免税额；年积金；年度津贴；年津 tS<h8g_  
annual balance 年度余额 A(+:S"|@  
annual disposable income 每年可动用收入 E>}q2  
annual estimates 周年预算 \Ye%o}.{  
annual fee 年费 v`B4(P1Z  
annual general meeting 周年大会 bSrZ{l  
annual growth rate 年增率；每年增长率 ug#<LO-.Rd  
annual long-term supplement 长期个案每年补助金 m7m \`;  
annual pensionable emolument 可供计算退休金的年薪 |>2:eH  
annual report 年报 T3z(k la  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9m8ee&,  
annual return 周年报表；周年申报表；每年报税表格 _z8;lt  
Annual Return Rules 《周年报表规则》 t`u!]DHv  
annual review of consumer prices 每年消费物价回顾 z+/LS5$  
annual roll-forward basis 逐年延展方式 h8=h >W-  
annual salary 年薪 0S.?E.-&0  
annual statement 年度报表；年度决算表 x=,8[W#XT  
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 x?L hq2  
annuitant 年金受益人 uD(t`W"  
annuity 年金 T//S,  
annuity contract 年金合约 ?@UAL.y  
annuity on human life 人寿年金 ~/|zlu*jpc  
antecedent debt 先前的债项 |C D}<r(N  
ante-dated cheque 倒填日期支票 _M5Xk?e=  
anticipated expenditure 预期开支 ;|TT(P:d  
anticipated net profit 预期纯利 K@r*;T  
anticipated revenue 预期收入  O<GF>  
anti-inflation measure 反通货膨胀措施 O >FO>  
anti-inflationary stance 反通货膨胀立场 0JXqhc9'  
apparent deficit 表面赤字 lIh[|]  
apparent financial solvency 表面偿债能力 ]yLhJ_^  
apparent partner 表面合伙人 9=$!gC)  
application for personal assessment 个人入息课税申请书 b
k3Unreh  
application of fund 资金应用 )N7n,_#T>  
application to release as liquidator and to destruct the books of accounts and documents l~1AT%  
申请免除清盘人职务及毁灭帐簿与文件 KzVTkDn,  
appointed actuary 委任精算师 /6U 4S>'(  
appointed auditor 委任核数师；委任审计师 };sMU6e  
appointed trustee 委任的受托人 <*
Y'lV  
appointer 委任人 GBbhar},g  
apportioned pro rata 按比例分摊 DB@EVH  
apportionment 分配；分摊 ;&,.TC?l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Bq!cY Wj  
apportionment formula 分摊方程式 xo WT*f  
apportionment of estate duty 遗产税的分摊 nbxR"UH  
appraisal 估价；评估 B*,?C]0{  
appreciable growth 可观增长 c3k|G<C2  
appreciable impact 显着影响 NHkL24ve  
appreciable increase 可观增长 1q]c7"  
appreciation 增值；升值 AuCWQ~  
appreciation against other currencies 相对其他货币升值 FT/amCRyT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HC7JMj  
appreciation tax 增值税 cOku1g8  
appropriation 拨款；拨用；拨付 70Ka!  
appropriation account 拨款帐目 3ATjsOL  
Appropriation Bill 拨款法案 `|<+  ?  
appropriation-in-aid system 补助拨款办法 (~()RkT  
approved assets 核准资产 NHiq^ojk  
approved basket stock 认可一篮子证券 <4mQ*6  
approved budget 核准预算 g:gB`8w?  
approved charitable donation 认可慈善捐款 ^\wl2  
approved charitable institution 认可慈善机构 inF6M8 A1  
approved currency 核准货币；认可货币 n}J^6:1  
approved estimates 核准预算 daX*}Ix  
approved estimates of expenditure 核准开支预算 1r571B*O  
approved overseas insurer 核准海外保险人 cwynd=^nC  
approved overseas trust company 核准海外信托公司 %EI<@Ps8c  
approved pooled investment fund 核准汇集投资基金 DU{bonR`  
approved provident fund scheme 认可公积金计划 @ yxt($G  
approved provision 核准拨款 ZnXejpj)D  
approved redeemable share 核准可赎回股份 N[k<@Q?*a  
approved regional stock 认可地区性证券 _e'Y3:  
approved retirement scheme 认可退休金计划 {4rQ7J4Ux  
approved subordinated loan 核准附属贷款 jJ++h1 K  
arbitrage 套戥；套汇；套利 Z$;"8XUM  
arbitrageur 套戥者；套汇者 {L0;{
  
arbitrary amount 临时款项 ^?"^Pmw  
arrangement 措施；安排；协定 zk=\lp2  
arrears 欠款 e|'N(D}h*  
arrears of pay 欠付薪酬 6^YJ]w  
arrears of revenue 逾期未收税款；逾期未收的帐项 & _K*kI:  
articles of association 组织章程；组织细则；组织章程细则 QnK
C#   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _Bk U+=|J  
ascertainment of profit 确定利润 )saR0{e0N  
"Asia Clear" “亚洲结算系统” Q$=*aUU%G  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Z+idLbIs  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +?d}7zh  
Asian Development Fund [ADF] 亚洲发展基金 HDS"F.l5  
Asian dollar bond 亚洲美元债券 \*"`L3  
Asian dollar market 亚洲美元市场 km\%BD~  
Asian dollar rate 亚洲美元利率 nNn56&N]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -(;LQDG |  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /EFq#+6  
asked price 沽盘；喊价；索价；卖方报价 7g6RiH}  
assessable income 应评税入息 59!)j>f  
assessable loss 应评税亏损 fLB1)kTS  
assessable profit 应评税利润 77We;a  
assessable value 应评税值 UR3$B%i  
assessed profit 估定利润 #`/QOTnm2c  
assessed value 经评估价值 `Q%NSU
?  
assessment 评税；评定；估价；评税单 |E|6=%^  
assessment number 评税编号；估价编号 SS8ocGX  
assessment of additional tax 补加税评税 {XnPx?V  
assessment of performance 业绩评估；实绩评价 8wIK:  
Assessor 评税主任 nl@E[yA9[  
asset price bubbles 资产价格泡沫 xncw
YOz  
asset-backed securities 具资产保证的证券 ybvI?#  
assets accretion 资产增值 $qm~c[x%  
assets and liabilities 资产与负债 _#'9kx|)  
assets betterment statement 资产递增表；资产改进表 oR %agvc^^  
assets lending 实物放款；有抵押贷款 i\p:#'zk5  
assets of the company passing on the death 死者去世时转移的公司资产 Q4K+*Fi}  
assets pledged as security for liabilities 用作负债抵押的资产 f7+Cz>R  
assets portfolio 资产投资组合 r!K|E95oj9  
assets price 资产价格 &!1}`4$[T  
assets quality 资产质素 ;KcFy@ 6q5  
assets realization 资产变现 ?`P2'i<b  
assets refinancing arrangement 资产再集资安排 K{L.ZH>7  
assets securitization 资产证券化 gdi`x|0  
assets situated outside Hong Kong 在香港以外地方的资产 yQ[u3tI  
assets stripping 削减资产；拆卖资产 w0Ij'=:  
assets value 资产值 Y@}FL;3  
assignee 承让人 JR1
*|u  
assignment 转让；转让书；转让契 H/jm f5  
assignment of interest 权益转让 l{%a&/  
assignment of letters patent and trade mark 专利证书及商标转让 Y';>O`  
assignment of property 物业转让；物业转让书 !_^g8^>2(  
assignment right 转让权 Y4To@TrN#\  
assignor 转让人 IZ~.{UQ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 <lo`q<q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 GqUSVQ  
associate member 附属会员 pFIecca w  
associated body corporate 相联法人团体 1xTTJyoq  
associated company 相联公司；联属公司 YIOR$  
associated corporation 相联法团 gX*K&*q   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] y8?t-Pp]1  
公认会计师公会〔英国〕 M+aEma  
Association of Futures Exchange Brokers 香港期货经纪协会 ~B_ D@gV|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _!:@w9  
association of underwriters 承保人组织 Efr&12YSS  
assumption of control 接管 >L[lV_M_>
 
assurance 担保；保险；转易；转易书 C1QWU5c v  
assurance of interest 权益的转易 j>!sN`dBj  
at 19XX price 按一九ＸＸ年价格计算 Kbas-</Si  
at a discount 按赔价计算；按贴水价格计算；打折扣 "DjU:*'  
at a premium 按溢价计算；按升水价格计算 =Ahw%`/&}]  
at call 通知付款；按通知 v*r9j8
 
at constant market price 按固定市价计算 grbTcLSF  
at constant price 按固定价格计算 B>|5xpZM12  
at cost 按成本计算 <]Y[XI(kr  
at current market price 按当时市价计算；按现时市价计算 -,GEv%6c  
at current price 按当时价格计算；按现时价格计算 E1W:hGI  
at factor cost 按要素成本计算；按生产要素成本计算 ]^@0
+!  
at money-of-the-day price 按付款当日价格计算 9^zx8MRXd  
at or better 按指定或较佳价位〔买卖指令〕 t!jwY/T  
at par 按面值计算；平价 V2<i/6~  
at sight 见票即付 >&hX&,hG  
at the close 按收市盘 m2b
`/JW  
at the opening 按开市盘 u^=@DO
'  
attestation 见证；见证条款 jG8;]XP  
at-the-money option 平价期权 a8JN
19}D  
attorney 受权人；受托代表人 }W}G X(?P  
attornment 新拥有人承认书 Y/P]5: =h  
attributable profit 可归属利润 ,qy&|4Jz  
attributable share value 可归属股份价值 WQt5#m; W  
Auckland Stock Exchange 奥克兰证券交易所 ragSy8M  
auction 拍卖 jo0Pd_W8&  
auctioneer 拍卖商 CG9ba|  
audit 审计；核数 3!Bj{;A  
Audit Commission 审计署 xOIg|2^8  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] BKA]G)G7u!  
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〕 XGIpUz  
audit review 帐目审查 _?b;0{93u  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 $4Y&j}R  
audited account 审计帐目；经审计的帐目 Ab g$W/(|  
audited annual account 经审计的周年帐目 W5/};K\.  
audited balance sheet 经审计的资产负债表 evOb  
auditor 核数师；核数主任；审计师 7@P656{  
auditor's certificate 核数师证明书；审计师证明书 RpN <=  
auditor's report 核数师报告；审计师报告 Qa?aL  
Aussie bond 澳元债券 uF<S  
austerity budget 紧缩预算 k7T alR  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;*QN9T=0  
Australia All Ordinaries Index 澳洲所有普通股票指数 }ecsGw  
Australian Dollar [AUD] 澳元 /"MJkM.~E  
Australian Options Market 澳大利亚期权市场 1S*P"8N}0h  
Australian Securities Commission 澳洲证券事务监察委员会 ~4^p}{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^zeL+(@r/  
Australian Stock Exchange 澳大利亚证券交易所 4Hd S

i  
Austrian Schilling [ATS] 奥地利先令 IMaYEO[  
authentication 认证；鉴证 $8@+j[>  
authority to purchase 委托购买证；委购书 W5I=X]&  
authorization 认可；核准；授权；授权书 STB-guia5  
authorization by direction 指示授权 mJ$Htyr  
authorization by instruction 指令授权 CB]l[hM$  
authorization by warrant 令状授权 T*\$<-^
 
authorization of unit trust 单位信托的认可 M=+M8M`Iy  
authorized agent 指定代理人 A^g>fv  
authorized capital 法定资本 hVZo"XUb  
authorized clerk 出市员 KZ3B~#oQ  
authorized dealer 认可交易商 F[`vH  
authorized financial institution 认可财务机构 W.$6pzB(  
authorized fund 认可基金 yFO)<GLk  
authorized fund house 获授权的基金公司；认可基金公司 +2y&B,L_Wh  
authorized institution 认可机构 [<Jp#&u6sb  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Nt,~b^9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {F!v+W>  
authorized insurer 获授权保险人；获认可承保人 8^T2^gs  
authorized investment 特准投资项目 UoRDeYQ`E  
authorized person 获授权人 -<
d(  
authorized representative 获授权代表 !x_t`78T  
authorized share capital 法定股本 I>Y{>S  
automated quotation system 自动报价系统 I61%H9;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;^ov~PPl  
自动交易系统〔香港期货交易所有限公司〕 1p=&WM  
automatic adjustment mechanism 自动调整机制 fz8h]PZ  
automatic adjustment system 自动调整系统 Hf_'32e3<  
Automatic Clearing House 自动票据交换所 0etwz3NuW  
automatic exchange rates accumulation system 自动化汇率累集系统 -t>Z 9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 M8_R  
automatic teller machine [ATM] 自动柜员机 G"C;A`6  
autopay 自动转帐 ;NG1{]|Z  
available assets 可用资产 9A<0zt  
available fiscal reserve 现存财政储备 mt^`1ekoY  
available profit 可用利润 \!4|tBKVY  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;q&0,B  
average 平均；平均数；海损 /f]/8b g>  
average basic salary 平均基本薪金 K @C4*?P  
average consumer expenditure 平均消费开支；一般消费开支 hiIyaWU  
average cost 平均成本 :iEAUM  
average cost of land production 增辟土地平均成本 9'X@@6b*'  
average daily turnover 平均每日成交额 _XWnS9  
average daily wage rate 平均每日工资率 <S{7Ro  
average expenditure pattern 平均开支模式 e?1KbJ?.  
average growth rate 平均增长率 m0C{SBn-M  
average net fixed assets 固定资产平均净值 0@v
2*\D#  
average of relatives 相对价格平均数 '$*[SauAG  
average price 平均价格 D&f!( n  
average propensity to consume 平均消费倾向；一般消费倾向 %r P !  
average propensity to save 平均储蓄倾向；一般储蓄倾向 S;h&5.p  
average rate 平均率 x97H(*  
average revenue 平均收入；平均收益 dm 2EH  
average stock 平均库存；平均存货 9.]
kOs_  
average yearly rent 平均年租 ,P~QS  
avoidance of double taxation 避免双重课税 8? F 2jv  
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 u9,=po=+7f  
6qf-Y!D5  
给你加分了