一些有用的会计术语(也不知道发的地方对不对)A

A: jsF5q~F  
A share Ａ股；甲类股份 O<mA+yk  
abatement of tax 减税；减扣免税额 /UY'E<wBx  
ABN AMRO Bank N.V. 荷兰银行 0r[a$p>`  
above-the-line expenditure 线上项目支出；经常预算支出 0"N4WH O  
above-the-line receipt 线上项目收入；经常预算收入 JlawkA  
ABSA Asia Limited 南非联合亚洲有限公司 7L6^IK  
absolute change 绝对数值变更 m(1ot M9  
absolute expenditure 实际开支 foY]RkW9  
absolute guideline figure 绝对准则数字 <VQ@I  
absolute interest 绝对权益 &oJ[ *pQ  
absolute order of discharge 绝对破产解除令 a@9W'/?igk  
absolute profit margin 绝对利润幅度 |mdf 
u=  
absolute value 实值；绝对值 0R0_UvsXU  
absolutely vested interest 绝对既得权益 n$h+_xN  
absorbed cost 已吸收成本；已分摊成本 $GQEdVSNo  
absorption 吸收；分摊；合并 ^JY:$)4["  
absorption rate 吸收率；摊配率；分摊率 .b!HEi<F  
ACB Finance Limited 亚洲商业财务有限公司 ti]8_vP}*  
acceptable form of reciprocity 合理的互惠条件 teLZplC=f  
acceptable rate 适当利率；适当汇率 {K|ds($ 5  
acceptance agreement 承兑协议 jROh3kq  
acceptance for honour 参加承兑 X4Uy3TV>  
acceptor 承兑人；接受人；受票人 _{}^]ZB  
acceptor for honour 参加承兑人 ae2I,Qt%  
accident insurance 意外保险 e5lJ)_o  
Accident Insurance Association of Hong Kong 香港意外保险公会 Jvj* z6/a  
accident insurance scheme 意外保险计划 Cv&>:k0V  
accident year basis 意外年度基准 9KT85t1#  
accommodation 通融；贷款 )(1tDQ`L>  
accommodation bill 通融票据；空头票据 n$>_2v  
accommodation party 汇票代发人 "]=XB0)  
account balance 帐户余额；帐户结余 EiDpy#f}  
account book 帐簿 V' i@N  
account collected in advance 预收款项 <h<_''+  
account current book 往来帐簿 !+YSc&R_fW  
account of after-acquired property 事后取得的财产报告 1gvh6eE F  
account of defaulter 拖欠帐目 hh.`Yu L  
account payable 应付帐款 LW/> %  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 '~z`kah  
account receivable 应收帐款 1-<?EOYaE  
account receivable report 应收帐款报表 !wKN
Ye  
account statement 结单；帐单；会计财务报表 jd"YaZOQ  
account title 帐户名称；会计科目 :;LaV  
accountant's report 会计师报告 !>+m46A  
Accountant's Report Rules 会计师报告规则 p^p1{%=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 hu}uc&N)iE  
Accounting Arrangements 《会计安排》 
&t'P>6)  
accounting basis 会计基础 @00&J~D  
accounting by Official Receiver 破产管理署署长呈交的帐目 j.V
7`x  
Accounting Circular 《会计通告》 +K2HMf'  
accounting class 会计类别 7E?60^Tve  
accounting date 记帐日期；会计结算日期 goD#2
lg  
accounting for money 款项核算 o?3C-A|  
Accounting Officer 会计主任 cA]PZ*]{BN  
accounting period 会计报告期；会计期 5twG2p8  
accounting policy 会计政策；会计方针 dWo$5Bls<A  
accounting practice 会计惯例 f,3K;S-he:  
accounting principle 会计准则 83'rQDo)G  
accounting record 会计记录 a", 8N"'  
accounting report 会计报告 |OZ>
5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mVK^gJ3  
Accounting Society of China 中国会计学会 m (kKUv  
accounting statement 会计报表 ?8<R)hJa<  
accounting system 会计制度；会计系统 B7%m7GM  
accounting transaction 会计事项；帐务交易 THy   
accounting treatment 会计处理 ,W_".aguX  
accounting year 会计年度 nA=E|$1  
accretion 增值；添加 v
|jwz.jM  
accrual 应计项目；应累算数目 3XUsw1,[  
accrual basis 应计制；权责发生制 9IacZ  
accrual basis accounting 应计制会计；权责发生制会计 uw`J5TND  
accrue 应累算；应计 1vq
c8lC  
accrued benefit 应累算利益 w'mn O'%  
accrued charges 应计费用 78]( ZYJV  
accrued cumulative preference share dividend 应累算的累积优先股股息 '(3|hh)Tl  
accrued expenses 应累算费用 cz$*6P<9J  
accrued interest payable 应付利息；应计未付利息 <#T#+uO  
accrued interest receivable 应收利息；应计未收利息 #,!/Cnqis  
accrued right 累算权益 !P
d)  
accruing profit 应累算的利润 u1Wixjd|  
accumulated fiscal reserve 累积财政储备 H~0B5Hl!F  
accumulated profit 累积利润；滚存溢利 t-]~^s  
accumulated reserve 累积储备 xp\6,Jyh  
accumulation of surplus income 累积收益盈余 h<!!r  
acquired assets 既得资产 !\\1#:*_W  
acquisition 收购；购置；取得 3Z%jx#  
acquisition cost 购置成本 WxtB:7J  
acquisition expenses 购置费用 K#yCZ2  
acquisition of 100% interest 收购全部股权 """eU,"  
acquisition of control 取得控制权 /AUX7 m.8  
acquisition of fixed assets 购置固定资产 X}&Y(kOT  
acquisition of shell “买壳” gzyi'K<  
acquisition price 收购价 \YsLVOv%:d  
act of God 天灾 Cv]$w(k  
acting partner 执事合伙人 U/\LOIs  
active market 买卖活跃的市场；交投畅旺的市场；旺市 d! _8+~  
active partner 积极参与的合伙人 r+h$]OJ  
active trading 交投活跃 irGgo-x  
actual circulation 实际流通 1%N[DA^<\  
actual cost 实际成本 jF{\=&fU  
actual expenditure 实际开支；实际支出 ksAu=X:  
actual income 实际入息；实际收入；实际收益 njb{
  
actual market 现货市场 "?"+1S  
actual price 现货价；实际价格 O[9A}g2~  
actual profit 实际利润 ,sp((SF]1  
actual quotation 实盘；实际价位；实际报价 qa?0GTAS  
actual year basis 按实际年度计算 V%FWZn^  
actuals 实货 ]sB%j@G  
actuarial investigation 精算调查 d{]2Q9g  
actuarial principle 精算原则 ?T'a{~]R  
actuarial report 精算师报告 &^B;1ZMHD  
Actuarial Society of Hong Kong 香港精算学会 .wQM_RZJ  
actuarial valuation 精算师估值 lfLLk?g3k  
actuary 精算师 z3yAb"1Hg  
ad referendum agreement 暂定协议；有待覆核的协定 ,T+.xB;Q@  
ad valorem duty 从价税；按值征税 Q\2~^w1
V  
ad valorem duty system 从价税制 (:7Z-V2(  
ad valorem fee 从价费 oUN;u*  
ad valorem tariff 从价关税 1@^*tffL:  
additional allowance 额外免税额 kAAD&t;w  
additional amount for unexpired risk 未过期风险的额外款额 b5^-qc6X  
additional assessable profit 补加应评税利润 ;k,#o!>  
additional assessment 补加评税 IvB)d}p  
additional commitment 额外承担 iE"+-z\U  
additional commitment vote 额外承担拨款 )Tf,G[z&ge  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {6;S= 9E\
 
additional dependent parent allowance 供养父母额外免税额 oJ0ZZu?{D  
additional provision 额外拨款 mX@!O[f%9e  
additional stamp duty 附加印花税 0NyM|  
additional tax 补加税罚款；补加税款 hoZM;wC  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 l}9E0^AS  
adjudged bankrupt 被裁定破产 Yj*!t1qm  
adjudicated bankrupt 裁定破产人 BPypjS0?8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 U)qG]RI  
adjudication of bankruptcy 裁定破产；宣告破产 p9*Ak U&]  
adjudication of insolvency 裁定无力偿还债务 XchVsA  
adjusted actual 经调整的实数；调整后的实数 7)l+hZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 oP`Qyk  
adjusted figure 经调整的数字；调整后的数额 XWf1c ~J  
adjusted liabilities 经调整的负债；调整后的负债 @kB^~Wf
 
adjusted loss 经调整的亏损；调整后的亏损 o[ 4e_ @E  
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 %O
T?2-d  
adjusted profit 经调整的利润；调整后的利润 l9F]Lw  
adjusted surplus 经调整的盈余额；调整后的盈余额 `"eIzLc%o6  
adjusted value 经调整的价值；调整后的价值 `it  
adjustment 调整；修订；理算〔保险〕 MtBoX*"  
adjustment centre 调剂中心 RJ$x{$r[  
adjustment lag 调整过程的时间差距；调整时差 U^9#uK6GM  
adjustment mechanism 调整机制 - ]U2G:  
adjustment of loss 亏损调整 xn2f!\%p  
adjustment process 调整过程；调整程序 mP-Y9*k  
adjustment range 调整幅度 rjw
P#  
administered exchange rate 受管制汇率 HH7Bg0=(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4inMd![  
administration expenses 行政费用 xdrs
!GV:  
administration fee 手续费；行政费 KqzQLu  
administration in bankruptcy 破产管理 T7ICXpe@  
administration order 遗产管理令 ~x g#6%<=  
administrator 管理人；遗产管理人 f9?f!k  
administrator of the estate 遗产管理人 ^eCMATE  
admission of debt 债项承认书 ?0'db  
admission of proof 接纳债权证明 #PA 9bM  
advance 放贷款项；垫付款项；预支款项；预付款项 7;Vqr$9)  
advance account 暂支帐目；预付款帐户 #;s5=aH  
advance compensation 预付补偿金 pLsWy&G  
advance from shareholder 股东垫款 pXoT@[}  
advance pending reimbursement 预支以待日后付还 5>S)+p  
advanced economy 先进经济体系 Jm]P,jaLc  
advancement 预付；预付财产 h0zv@,u  
advances warrant 垫款令 &&`-A6`p  
advancing 贷出 Qjd<%!]+\  
adverse balance 逆差 /fC8jdp&  
adverse exchange 逆汇 kZ<"hsh,Y'  
advertisement addressed to shareholders 在报章刊登的致股东通告 v|;}}ol  
advice for collection 托收通知书 g I@I.=y  
advice of drawing 提款通知书；汇票通知书 1\%2@NR  
advice of payment 付款通知 Kb*X2#;*  
Advisory Committee [Securities and Futures Commission] 3 UG UZ  
谘询委员会〔证券及期货事务监察委员会〕 :o}LJc)|  
Advisory Committee on Diversification 经济多元化谘询委员会 K]C@seF`  
affidavit 誓章；遗产申报誓章 # 4;(^`?  
affidavit of no receipt 述明无收款的誓章 9=p/'d8  
affiliate 联号；联营公司；附属公司 0z`-fQfK  
affiliated company 附属公司；联号；联营公司 ^(T_rEp  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;;7:l,vy  
affordability 负担能力 8\$u/(DX  
African Development Bank [AfDB] 非洲开发银行 m 9.BU2.  
after-acquired property 事后取得的财产 L IRdWGQ4  
after-hours dealing 市后交易 jLF,R7t  
after-tax profit 税后盈利；税后利润；税后溢利 mD go@f  
agency agreement 代理协议 gEkH5|*Y  
agency expenses 代理机构的开支 E}8wnrxf  
agency fee 代理费 {9<c*0l  
Agency Law 《代理法》 a0 8Wt  
agent 代理人；承销人 \jHIjFwQ  
agent of company 公司代理人 tY!GJusd  
agent's fee 代理人费；经纪费 bTW# f$q:4  
aggregate 总计；总数；总体数字 RKO} W#?  
aggregate amount 总款额；总额 XywsjeI4  
aggregate assets and liabilities 总体资产与负债 l1ViUY&Z  
aggregate at constant price 按固定价格计算的总体数字 ^#)]ICV  
aggregate demand 总需求 tQmuok4"d  
aggregate gross position 总持仓量 7s}Eq~  
aggregate limit 总限额 hmr2(f%U  
aggregate of salaries tax 合计薪俸税 G
?5Vj_n  
aggregate performance 总体表现；总体业绩 @$!rgLyL[  
aggregate supply 总体供应 sJ5Ws%q  
aggregate surplus 总盈余 J6RzN'j  
aggregate total 整体总额 y.Y;<UGu  
aggregate value 总值；合计价值 3&KRG}5  
aggregated basis 合计基准 Gq0`VHAn  
aggregated net chargeable income 合计应课税入息实额 ]@hN&W(+x  
aggregation 合并计算；合计；总和 aP/Ff%5T  
aggregation of incomes of husband and wife 夫妇入息合并计算 USJk *  
aggregation of property 财产的总和 ((mR'A|`  
agio 差价；贴水 `tEW.s%Y(6  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ?[c{pb,|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment F$te5 `a  
《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》
(KnU-E]L  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _tR?WmNH=  
《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》 *`~]XM@H  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment pMLTXqL  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 l$g \t]  
agreement for a settlement 授产协议 =a!_H=+4  
agreement for assignment 转让协议 NM0s*s42  
agreement for sale 售卖协议；买卖协议 Fu[<zA^  
agreement for sale and purchase 买卖协议 y4j\y ? T8  
agreement for the payment of interest 支付利息协议 H_d^Xk QZ  
agreement for the repayment of money 还款协议 Rh#QPYPq  
agreement of reinsurance 再保险协议 rIQ%X`Y  
Agricultural Bank of China 中国农业银行 D/bF  
air passenger departure tax 飞机乘客离境税 ,qT+Vqpr{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f yhBfA:u  
airport tax 机场税 K2!GpGZu  
alcohol duty 酒精税 qw6i|JM%  
alienation 让与；让渡；转让 't3&,:Y  
alimony 生活费；赡养费 [K""6D  
All Ordinaries Index [AOI] 所有普通股指数 pI1IDu*_Z  
all risks 全险；综合险 s|!lw  
All Sales Record for Stock Market 《股票市场成交报告》 1Ms_2  
Allied Capital Resources Limited 新联财务有限公司 8M8Odz\3 q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *
IWWD\U  
allocation letter 拨款信件 1w'W)x  
allocation of fund 分配款项；预留款项 6\vaR#  
allocation of profit 利润分配；溢利分配 W=\4
5BJ  
allocation warrant 拨款令 T$*#q('1"}  
allotment 分配；配股 0t2n7Y?N  
allotment notice 股份配售通知；配股通知 Czb:nyRj  
allotment of shares 股份分配 V2>+s y  
allowable 可获宽免；免税的 e>g>)!F  
allowable business loss 可扣除的营业亏损 BD?u|Fd,i:  
allowable expenses 可扣税的支出 {wv
Bs87  
allowance 免税额；津贴；备抵；准备金 N<^)tR8+  
allowance for debts 债项的免税额 8'#L+$O &N  
allowance for depreciation by wear and tear 耗损折旧免税额 ErxvGB
(2  
allowance for funeral expenses 殡殓费的免税额  EHk$,bM  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <ZjT4><  
allowance for repairs and outgoings 修葺及支出方面的免税额 y_LFkZ
 
allowance to debtor 给债务人的津贴 AwWo,Y399h  
alteration of capital 资本更改 a[@Y>  
alternate trustee 候补受托人 rk &ME#<r  
amalgamation 合并 7\[)5j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iCtS<"@Yx  
ambit of charges 征税范围；收费范围 i$lp8Y2ih  
amended valuation 经修订的估值 4)?s?+  
American Commodities Exchange 美国商品交易所 uP$C2glyz  
American Express Bank Limited 美国运通银行 aW_Pv~  
American Stock Exchange 美国证券交易所 tP4z#0r2  
amortization 摊销 9xaie
R  
amount due from banks 存放银行同业的款项 pMd!Jl#(N  
amount due from banks abroad 存放海外银行同业的款项 W<>R;~)
  
amount due from holding companies 控股公司欠款 W0XfU`  
amount due from local banks 存放本港银行同业的款项 W5Vh+'3  
amount due to banks 银行同业的存款 (/KeGgkhv  
amount due to banks abroad 海外银行同业的存款 QB;jZpF  
amount due to holding companies 控股公司存款 G124!^  
amount due to local banks 本港银行同业的存款 "xAIK  
amount due to outport banks 外埠银行同业的存款 \hI|I!sDWy  
amount for note issue 发行纸币的款额 6G7+&g`  
amount of bond 担保契据的款额 ng:B;; m  
amount of consideration 代价款额 PFjh]/=  
amount of contribution 供款数额 =HjC.h  
amount of indebtedness 负债款额 _o? I=UN2:  
amount of principal of the loan 贷款本金额 `t3w|%La}  
amount of rates chargeable 应征差饷数额 LjCUkbzQF  
amount of share capital 股本额 .S[M:<<*  
amount of sums assured 承保款额 ,0f^>3&n>e  
amount of variation 变动幅度 W/<Lp+p  
amount of vote 拨款数额 9D]bCi\  
amount payable 应付款额 #=N6[:,  
amount receivable 应收款额 @6b4
YV h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )zkr[;j~`  
analysis 分析 r-o+NV  
ancillary risk 附属风险 @cc}[Uw4B  
annual account 周年帐目；周年帐目报表；年度决算；年结 GD%qrK?  
annual accounting date 年结日期 {9vMc  
annual allowance 每年免税额；年积金；年度津贴；年津 BAojP1}+
,  
annual balance 年度余额 Hi nJ}MF  
annual disposable income 每年可动用收入 T&'LQZM8  
annual estimates 周年预算 CbFO9q  
annual fee 年费 :+f6:3  
annual general meeting 周年大会 +]p/.-Uw  
annual growth rate 年增率；每年增长率  E]W :  
annual long-term supplement 长期个案每年补助金 gO#%*  W  
annual pensionable emolument 可供计算退休金的年薪 F},kfCFF  
annual report 年报 kgd dq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B]I*ymc#  
annual return 周年报表；周年申报表；每年报税表格 {t|Q9
&  
Annual Return Rules 《周年报表规则》 =!u]t&yv  
annual review of consumer prices 每年消费物价回顾 #j'7\SV  
annual roll-forward basis 逐年延展方式 l ;S_J^S  
annual salary 年薪 )j!%`g  
annual statement 年度报表；年度决算表 YmD~&J  
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 e[6Me[b  
annuitant 年金受益人 s
9SUj^  
annuity 年金 XZrzG P(  
annuity contract 年金合约 V/tl-;W  
annuity on human life 人寿年金 ki|OowP  
antecedent debt 先前的债项 39A|6>-?  
ante-dated cheque 倒填日期支票 lib}dk  
anticipated expenditure 预期开支 ET(/h/r  
anticipated net profit 预期纯利 +wfZFJ:1l  
anticipated revenue 预期收入 A<IV"bo  
anti-inflation measure 反通货膨胀措施  PZj}]d `  
anti-inflationary stance 反通货膨胀立场 ']N\y6=fn9  
apparent deficit 表面赤字 0E9 lv"3o  
apparent financial solvency 表面偿债能力 KQ ^E\,@o  
apparent partner 表面合伙人 SgkW-#  
application for personal assessment 个人入息课税申请书 2 SU  
application of fund 资金应用 \+Y5b}  
application to release as liquidator and to destruct the books of accounts and documents ^UBzX;|p  
申请免除清盘人职务及毁灭帐簿与文件 1n[wk'}qf4  
appointed actuary 委任精算师 -@Z9h)G|  
appointed auditor 委任核数师；委任审计师 {4*5Z[  
appointed trustee 委任的受托人 udPLWrPF\  
appointer 委任人
pm2
]  
apportioned pro rata 按比例分摊 ra8AUj~RX  
apportionment 分配；分摊 W9]0X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >sQf{uL  
apportionment formula 分摊方程式 q#K0EAgC  
apportionment of estate duty 遗产税的分摊 iD/+#UTY  
appraisal 估价；评估 |h6,.#n  
appreciable growth 可观增长 qB+OxyT&  
appreciable impact 显着影响 'sTc=*p/  
appreciable increase 可观增长 \F
)WUIK  
appreciation 增值；升值 _&[-< cu  
appreciation against other currencies 相对其他货币升值 %qEp{i
tq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r{f
$n  
appreciation tax 增值税 2OjU3z<J  
appropriation 拨款；拨用；拨付 (:R5"|]@<x  
appropriation account 拨款帐目 PmQeO*f+  
Appropriation Bill 拨款法案 5sSAH  
appropriation-in-aid system 补助拨款办法 BZIU@^Q_Y[  
approved assets 核准资产 +0%Y.O/{  
approved basket stock 认可一篮子证券 0}M'>  
approved budget 核准预算 Ym6v4k!@O  
approved charitable donation 认可慈善捐款 !wC( ]Y  
approved charitable institution 认可慈善机构 NTSIClm}U
 
approved currency 核准货币；认可货币 -s\R2_(  
approved estimates 核准预算 uQKo2B0  
approved estimates of expenditure 核准开支预算 aSI%!Vg.  
approved overseas insurer 核准海外保险人 MRT<hB  
approved overseas trust company 核准海外信托公司 ]Bs{9=2  
approved pooled investment fund 核准汇集投资基金 k%iwt]i%  
approved provident fund scheme 认可公积金计划 i-.AD4  
approved provision 核准拨款 2b Fr8FUt-  
approved redeemable share 核准可赎回股份 5g.Kyj|  
approved regional stock 认可地区性证券 9P*f  
approved retirement scheme 认可退休金计划 wUL5"\  
approved subordinated loan 核准附属贷款 3GrIHiCr  
arbitrage 套戥；套汇；套利 (B%[NC6  
arbitrageur 套戥者；套汇者 eI%kxqc  
arbitrary amount 临时款项 &qM8)2Y  
arrangement 措施；安排；协定 (M{>9rk8  
arrears 欠款 . BX*C  
arrears of pay 欠付薪酬 3QF[@8EH{  
arrears of revenue 逾期未收税款；逾期未收的帐项 &8I*N6p:%/  
articles of association 组织章程；组织细则；组织章程细则 _C19eW'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T7o7t5*  
ascertainment of profit 确定利润 q s:T
R  
"Asia Clear" “亚洲结算系统” NC iBn>=:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 SiJ{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6PC?*^v  
Asian Development Fund [ADF] 亚洲发展基金 wOLV?Vk  
Asian dollar bond 亚洲美元债券 "U$](k.<VA  
Asian dollar market 亚洲美元市场 %*RZxR):  
Asian dollar rate 亚洲美元利率 h92KU  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 A`"?~_pHC  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4YoQ*NQw-  
asked price 沽盘；喊价；索价；卖方报价 FF0~i+5  
assessable income 应评税入息 Ul3xeu  
assessable loss 应评税亏损 8L
]Cc!~  
assessable profit 应评税利润 :B\$7+$v  
assessable value 应评税值 (Ffa{Tt!  
assessed profit 估定利润 w
c\`2(  
assessed value 经评估价值 mHa~c(x  
assessment 评税；评定；估价；评税单 sHPj_d#   
assessment number 评税编号；估价编号 "<f?.l\+  
assessment of additional tax 补加税评税 [+="I &  
assessment of performance 业绩评估；实绩评价 [.w`r>kZI  
Assessor 评税主任 5Zmc3&vRl  
asset price bubbles 资产价格泡沫 TI\EkKu"  
asset-backed securities 具资产保证的证券 \rE] V,,2  
assets accretion 资产增值 9<kMxtk$  
assets and liabilities 资产与负债 ?mN!9/DIc  
assets betterment statement 资产递增表；资产改进表 yo%Nz"  
assets lending 实物放款；有抵押贷款 `?f<hIJoz  
assets of the company passing on the death 死者去世时转移的公司资产 M1T.  
assets pledged as security for liabilities 用作负债抵押的资产 m"6K_4r]  
assets portfolio 资产投资组合 'I:_}q  
assets price 资产价格 Bwu?DK  
assets quality 资产质素 IkxoW:L  
assets realization 资产变现 Ocn@JOg  
assets refinancing arrangement 资产再集资安排 qEVpkvEq  
assets securitization 资产证券化 P+C5 
s  
assets situated outside Hong Kong 在香港以外地方的资产 Zv*uUe  
assets stripping 削减资产；拆卖资产 AYfe_Dj  
assets value 资产值 s,l*=<  
assignee 承让人 BuUM~k&SY  
assignment 转让；转让书；转让契 T0.sL9  
assignment of interest 权益转让 P>^$X  
assignment of letters patent and trade mark 专利证书及商标转让 "z=~7g  
assignment of property 物业转让；物业转让书 t:xTmK&vt  
assignment right 转让权 8 qZbsZi4  
assignor 转让人 O@w_"TJP/z  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 PWquu`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 u9u'5xAO  
associate member 附属会员 5=}CZYWB  
associated body corporate 相联法人团体 (f~}5O<  
associated company 相联公司；联属公司 hZ.](rD  
associated corporation 相联法团  kKY,&Fn-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] LabI5+g  
公认会计师公会〔英国〕 3#GIZL}!x  
Association of Futures Exchange Brokers 香港期货经纪协会 EMdU4YnE"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 qT&zg@m  
association of underwriters 承保人组织 oel?we6  
assumption of control 接管 wDW/?lT&  
assurance 担保；保险；转易；转易书 M(uJ'Ud/!  
assurance of interest 权益的转易 73_-7'^mQ  
at 19XX price 按一九ＸＸ年价格计算 ;e9&WEG_\  
at a discount 按赔价计算；按贴水价格计算；打折扣 +_QcLuV,  
at a premium 按溢价计算；按升水价格计算 zQUNvPYM  
at call 通知付款；按通知 P"Z1K5>2L  
at constant market price 按固定市价计算 g@pK9R%wH<  
at constant price 按固定价格计算 J HV  
at cost 按成本计算 Q'?VLv|@  
at current market price 按当时市价计算；按现时市价计算 !89hO4 0r  
at current price 按当时价格计算；按现时价格计算 gvL*]U7  
at factor cost 按要素成本计算；按生产要素成本计算 /ge
x0w  
at money-of-the-day price 按付款当日价格计算 JSaF7(a =  
at or better 按指定或较佳价位〔买卖指令〕 WP=uHg  
at par 按面值计算；平价 Xg\unUHa  
at sight 见票即付 <7zz"R  
at the close 按收市盘 %b~ND?nn-  
at the opening 按开市盘 /zr)9LQY0  
attestation 见证；见证条款 $vn)(zn
+  
at-the-money option 平价期权 Bgp%hK  
attorney 受权人；受托代表人 fZ^ad1o  
attornment 新拥有人承认书 ~y whl'"k  
attributable profit 可归属利润 JNP6qM  
attributable share value 可归属股份价值 ^t$uDQ[hA  
Auckland Stock Exchange 奥克兰证券交易所 ;Cjj_9e,:  
auction 拍卖 dxH.  
auctioneer 拍卖商 "$ISun=8  
audit 审计；核数 -Rr !J37  
Audit Commission 审计署 V 'fri/Z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8Z)wot  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ?crK613 t  
audit review 帐目审查 bfpoX,:   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  ':DL  
audited account 审计帐目；经审计的帐目 F(^#_tXP  
audited annual account 经审计的周年帐目 9E4^hkD&  
audited balance sheet 经审计的资产负债表 a4Z e!l(  
auditor 核数师；核数主任；审计师 G]mD_J1$  
auditor's certificate 核数师证明书；审计师证明书 ULs'oT)K;  
auditor's report 核数师报告；审计师报告 2OqEyXh  
Aussie bond 澳元债券 OI3j!L2f  
austerity budget 紧缩预算 OKk"S_`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `DM)tm3&m  
Australia All Ordinaries Index 澳洲所有普通股票指数 Y##lFEt  
Australian Dollar [AUD] 澳元 Lf%}\0:  
Australian Options Market 澳大利亚期权市场 ,4B8?0sH|  
Australian Securities Commission 澳洲证券事务监察委员会 }r;=<mc,O  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 YN7`18u  
Australian Stock Exchange 澳大利亚证券交易所
)h{+pK  
Austrian Schilling [ATS] 奥地利先令 x|()f3{.  
authentication 认证；鉴证 NJ;m&Tm,DF  
authority to purchase 委托购买证；委购书 'Asr,[]?  
authorization 认可；核准；授权；授权书 @xBO[v  
authorization by direction 指示授权 <Q`3;ca^  
authorization by instruction 指令授权 nK
I?Sc  
authorization by warrant 令状授权 \MPbG$ ^  
authorization of unit trust 单位信托的认可 2]FRIy d  
authorized agent 指定代理人 tCPK_Wws?Z  
authorized capital 法定资本 "5?1S-Vl  
authorized clerk 出市员 +Hp`(^(  
authorized dealer 认可交易商 ug;~dhe~  
authorized financial institution 认可财务机构 {kb7u5-  
authorized fund 认可基金 T21?~jS  
authorized fund house 获授权的基金公司；认可基金公司 e<FMeg7n  
authorized institution 认可机构 zJ:%iL@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 xuVc1jJH  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <'7s3  
authorized insurer 获授权保险人；获认可承保人 %?[0G,JG  
authorized investment 特准投资项目 m`]d`%Ex  
authorized person 获授权人 o02G:!gB  
authorized representative 获授权代表 }U4mXkZF  
authorized share capital 法定股本 iM9^.  
automated quotation system 自动报价系统 oTcf[<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] EWv[Sp  
自动交易系统〔香港期货交易所有限公司〕 |WfL'_?$  
automatic adjustment mechanism 自动调整机制 e"*ho[  
automatic adjustment system 自动调整系统 !4 lN[  
Automatic Clearing House 自动票据交换所 4gWlSm)  
automatic exchange rates accumulation system 自动化汇率累集系统 Lw1[)Vk}E  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "CREls,  
automatic teller machine [ATM] 自动柜员机 Xs'qwL~{`  
autopay 自动转帐 U6y`:G;.  
available assets 可用资产 w
fcR[  
available fiscal reserve 现存财政储备 1?.NJ<)F  
available profit 可用利润 {vZAOz7#  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 w ykaf  
average 平均；平均数；海损 6UL9+9[C  
average basic salary 平均基本薪金 z<0/#OP'  
average consumer expenditure 平均消费开支；一般消费开支 k`5K&  
average cost 平均成本 /<%L&
 
average cost of land production 增辟土地平均成本 SZ7; } r8  
average daily turnover 平均每日成交额 K@ &;f(Y  
average daily wage rate 平均每日工资率 M-q5Jfm  
average expenditure pattern 平均开支模式 rw0s$~'  
average growth rate 平均增长率 %L wq.  
average net fixed assets 固定资产平均净值 %Y5F@=>&  
average of relatives 相对价格平均数 f&RjvVP?s  
average price 平均价格 ^62I 5k/u  
average propensity to consume 平均消费倾向；一般消费倾向 ]D=fvvST  
average propensity to save 平均储蓄倾向；一般储蓄倾向 475g-t2"@  
average rate 平均率 ?[Ma" l>  
average revenue 平均收入；平均收益 6:`[Fi  
average stock 平均库存；平均存货 &2O~BIRE  
average yearly rent 平均年租 >m{>0k(^`  
avoidance of double taxation 避免双重课税 [nrD4  
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 .WuSW[g  
9U=6l]Np  
给你加分了