一些有用的会计术语(也不知道发的地方对不对)A

A: IGV.0l  
A share Ａ股；甲类股份 ;<R_j%*  
abatement of tax 减税；减扣免税额 'n#S6.Y:  
ABN AMRO Bank N.V. 荷兰银行 5VoiDM=\c  
above-the-line expenditure 线上项目支出；经常预算支出 % x;!s=U  
above-the-line receipt 线上项目收入；经常预算收入 G")EE#W$}  
ABSA Asia Limited 南非联合亚洲有限公司 y%l#lz=6  
absolute change 绝对数值变更 ?bDae%>.d,  
absolute expenditure 实际开支 (uc)^lfX  
absolute guideline figure 绝对准则数字 F@K;A%us)  
absolute interest 绝对权益 ,T[ +omo  
absolute order of discharge 绝对破产解除令 8J U~Q  
absolute profit margin 绝对利润幅度 ov>L-  
absolute value 实值；绝对值 GlD'?Mk1  
absolutely vested interest 绝对既得权益 0! %}  
absorbed cost 已吸收成本；已分摊成本 zm"g,\.d  
absorption 吸收；分摊；合并 &bK$!8Z  
absorption rate 吸收率；摊配率；分摊率 PzkXrDlB7  
ACB Finance Limited 亚洲商业财务有限公司 5FKd{V'  
acceptable form of reciprocity 合理的互惠条件 Z-!T(:E]  
acceptable rate 适当利率；适当汇率 [&s:x,  
acceptance agreement 承兑协议 ; O0rt1  
acceptance for honour 参加承兑 -RDs{c`y%N  
acceptor 承兑人；接受人；受票人 DCUq.q)  
acceptor for honour 参加承兑人 bj{f[nZ d  
accident insurance 意外保险 _\;#a  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?tQv|x  
accident insurance scheme 意外保险计划 rL"k-5>fd  
accident year basis 意外年度基准 Xe+FMbBco  
accommodation 通融；贷款 @23x;x  
accommodation bill 通融票据；空头票据 =6YO!B>7  
accommodation party 汇票代发人 3mz>Y*^?0  
account balance 帐户余额；帐户结余 Yk&{VXU<  
account book 帐簿 l);8y5  
account collected in advance 预收款项 Y\\nJuJo  
account current book 往来帐簿 RyD$4jk+T"  
account of after-acquired property 事后取得的财产报告 H2cc).8"  
account of defaulter 拖欠帐目 =upP3rw  
account payable 应付帐款 dq(L1y870  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 X+@,vCC  
account receivable 应收帐款
K a|\gl;V  
account receivable report 应收帐款报表 3vD,hL`&  
account statement 结单；帐单；会计财务报表 W RaO.3Q@.  
account title 帐户名称；会计科目 ]zY'w,?D\F  
accountant's report 会计师报告 >L4$DKO  
Accountant's Report Rules 会计师报告规则 /MtacR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^SCWT\E  
Accounting Arrangements 《会计安排》 )zV5KC{{  
accounting basis 会计基础 9%6`ZS~3  
accounting by Official Receiver 破产管理署署长呈交的帐目 Xy&#}S}9  
Accounting Circular 《会计通告》 $c47cJO)W  
accounting class 会计类别 Or>[_3  
accounting date 记帐日期；会计结算日期 zxdO3I  
accounting for money 款项核算 Jl ?Q}SB  
Accounting Officer 会计主任 KL`>mJo$  
accounting period 会计报告期；会计期 v}D!  
accounting policy 会计政策；会计方针 *?&O8SSBH  
accounting practice 会计惯例 0MPDD%TP  
accounting principle 会计准则 0yNlf-O  
accounting record 会计记录 0n=E.qZ9c  
accounting report 会计报告 Gzt5efygKt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 oFp&j@`k8j  
Accounting Society of China 中国会计学会 sAlgp2-  
accounting statement 会计报表
"Fiv ]^  
accounting system 会计制度；会计系统 [L^#<@S  
accounting transaction 会计事项；帐务交易 k({8C`&tK/  
accounting treatment 会计处理 ,cEcMaJ  
accounting year 会计年度 gK#w$s50  
accretion 增值；添加 8ipLq`)  
accrual 应计项目；应累算数目 [Nc
Ok,  
accrual basis 应计制；权责发生制 Pme?`YO$x  
accrual basis accounting 应计制会计；权责发生制会计 9Z 4R!Q  
accrue 应累算；应计 :g";p.~=  
accrued benefit 应累算利益 XU7bWafy  
accrued charges 应计费用 >m!.l{*j>N  
accrued cumulative preference share dividend 应累算的累积优先股股息 -2_$zk*n  
accrued expenses 应累算费用 zPYa@0I  
accrued interest payable 应付利息；应计未付利息 ?2;G_P+  
accrued interest receivable 应收利息；应计未收利息 )I4t
l/  
accrued right 累算权益 $n"Llw&)  
accruing profit 应累算的利润 L+L9)8FJ  
accumulated fiscal reserve 累积财政储备 06$9Uz9  
accumulated profit 累积利润；滚存溢利 P0=F9`3wb  
accumulated reserve 累积储备 {5JXg9um  
accumulation of surplus income 累积收益盈余 C-Z,L#  
acquired assets 既得资产 }1dh/Cc`  
acquisition 收购；购置；取得 Tp13V.|  
acquisition cost 购置成本 LAeXe!y  
acquisition expenses 购置费用 _T$\$v$ {  
acquisition of 100% interest 收购全部股权 T-TH. R  
acquisition of control 取得控制权 -C+vmY*@  
acquisition of fixed assets 购置固定资产 Jhc
S  
acquisition of shell “买壳” GZo4uwG@a  
acquisition price 收购价 <~OyV5:6  
act of God 天灾 ND>}t#^$  
acting partner 执事合伙人 _#:1Axx1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }d(6N&;"zN  
active partner 积极参与的合伙人 u@B"*V~K  
active trading 交投活跃 n21J7;\/+  
actual circulation 实际流通
lTXU  
actual cost 实际成本 #UQ[8e  
actual expenditure 实际开支；实际支出 sh1()vT  
actual income 实际入息；实际收入；实际收益 U|nk86r  
actual market 现货市场 i}19$x.D`  
actual price 现货价；实际价格 8Yh2K}  
actual profit 实际利润 ($kwlj~c  
actual quotation 实盘；实际价位；实际报价 JSU\Hh!  
actual year basis 按实际年度计算 Y$^\D'.k  
actuals 实货 2OTpGl  
actuarial investigation 精算调查 Ipe;%as#  
actuarial principle 精算原则 85mQH
Z8aR  
actuarial report 精算师报告 j^.P=;  
Actuarial Society of Hong Kong 香港精算学会 U?QO'H5  
actuarial valuation 精算师估值 rL=$WxdPU  
actuary 精算师 j*{bM{~T<  
ad referendum agreement 暂定协议；有待覆核的协定 cx|j _5%i  
ad valorem duty 从价税；按值征税 $/H'Dt6x  
ad valorem duty system 从价税制 G.}yNjL8  
ad valorem fee 从价费 zBbTj IFQ  
ad valorem tariff 从价关税 ?*4zNhL  
additional allowance 额外免税额 "^H+A-R[  
additional amount for unexpired risk 未过期风险的额外款额 zjmc>++<t  
additional assessable profit 补加应评税利润 xcig'4L  
additional assessment 补加评税 v6:DA#0  
additional commitment 额外承担 u#\3T>o%@  
additional commitment vote 额外承担拨款 $$@Tgkg?o  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ? &O$ayG77  
additional dependent parent allowance 供养父母额外免税额 |};~YMH  
additional provision 额外拨款 e9d~Xi16KY  
additional stamp duty 附加印花税 }W<L;yD  
additional tax 补加税罚款；补加税款 mI# BQE`p6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 EB#z\  
adjudged bankrupt 被裁定破产 yl}Hr*  
adjudicated bankrupt 裁定破产人 7@FB^[H:y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ogb_WO;)  
adjudication of bankruptcy 裁定破产；宣告破产 9O"?T7i"#  
adjudication of insolvency 裁定无力偿还债务  J{y@ O  
adjusted actual 经调整的实数；调整后的实数 T*IudxW  
adjusted current assets 经调整的流动资产；调整后的流动资产 G\Me%{b#  
adjusted figure 经调整的数字；调整后的数额 S%@$J~\rx  
adjusted liabilities 经调整的负债；调整后的负债 IQDWH/c  
adjusted loss 经调整的亏损；调整后的亏损 |Xag:hof  
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 UTPl7po5D  
adjusted profit 经调整的利润；调整后的利润 i]nE86.;  
adjusted surplus 经调整的盈余额；调整后的盈余额 D1f=f88/}  
adjusted value 经调整的价值；调整后的价值 -n9e-0  
adjustment 调整；修订；理算〔保险〕 HIF]c  
adjustment centre 调剂中心 Aq"_hjp  
adjustment lag 调整过程的时间差距；调整时差
Ssj'1[%  
adjustment mechanism 调整机制 89paR[  
adjustment of loss 亏损调整 4v>V7T.  
adjustment process 调整过程；调整程序 =BtE
duz  
adjustment range 调整幅度 j!s&yHE1  
administered exchange rate 受管制汇率 F,sT[C  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _W;u Qg']  
administration expenses 行政费用 aqB^ %e  
administration fee 手续费；行政费 0e7!_/9  
administration in bankruptcy 破产管理 "#7i-?=  
administration order 遗产管理令 ;Y"J j  
administrator 管理人；遗产管理人 Ol? 2Qy.2)  
administrator of the estate 遗产管理人 .#n?^73  
admission of debt 债项承认书 ?]t8$^m,;  
admission of proof 接纳债权证明 V/Q6v YX  
advance 放贷款项；垫付款项；预支款项；预付款项 iB?@(10}ES  
advance account 暂支帐目；预付款帐户 &[YG\8sxWa  
advance compensation 预付补偿金 u7mj  
advance from shareholder 股东垫款 EP[ gq  
advance pending reimbursement 预支以待日后付还 "rXGXQu  
advanced economy 先进经济体系 _VlNZ/V  
advancement 预付；预付财产 bYtF#Y  
advances warrant 垫款令 MiC
&a
v
 
advancing 贷出 L4NC-  
adverse balance 逆差 ?o4&cCFOE  
adverse exchange 逆汇 '/j`j>'!^  
advertisement addressed to shareholders 在报章刊登的致股东通告 G>,rf ]N  
advice for collection 托收通知书 3t,SXI@  
advice of drawing 提款通知书；汇票通知书 ?d%_o@  
advice of payment 付款通知 2d._X$fx7  
Advisory Committee [Securities and Futures Commission] [ACYd/  
谘询委员会〔证券及期货事务监察委员会〕 G2Apm`/ y  
Advisory Committee on Diversification 经济多元化谘询委员会 *f(}@U  
affidavit 誓章；遗产申报誓章 aQ)9<LsI  
affidavit of no receipt 述明无收款的誓章 `drvu?F  
affiliate 联号；联营公司；附属公司 vmoqsdZ/  
affiliated company 附属公司；联号；联营公司 "%Jx,L\f{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %S^`/Snv"  
affordability 负担能力 z+4R[+[  
African Development Bank [AfDB] 非洲开发银行 $*PyzLS  
after-acquired property 事后取得的财产 pTTif|c  
after-hours dealing 市后交易 9$_}E`  
after-tax profit 税后盈利；税后利润；税后溢利 eE&
F1|8  
agency agreement 代理协议 {?C7BClB  
agency expenses 代理机构的开支 {e~d^^N5  
agency fee 代理费 `<K#bDU;a  
Agency Law 《代理法》 ;02lmpBj  
agent 代理人；承销人 l- X|3,  
agent of company 公司代理人 (p. 5J  
agent's fee 代理人费；经纪费 #zXDh3%]a  
aggregate 总计；总数；总体数字 1t)6wk N  
aggregate amount 总款额；总额 r
h!41  
aggregate assets and liabilities 总体资产与负债 K|B1jdzL  
aggregate at constant price 按固定价格计算的总体数字 +b{\v1b  
aggregate demand 总需求 #NqA5QR  
aggregate gross position 总持仓量 BAxZR  
aggregate limit 总限额 VHJr+BQ1K/  
aggregate of salaries tax 合计薪俸税 }LM_VZj  
aggregate performance 总体表现；总体业绩 A$5T3j'  
aggregate supply 总体供应 qb! vI3  
aggregate surplus 总盈余 MB#%k#z`B  
aggregate total 整体总额 6wF?FtT  
aggregate value 总值；合计价值 8\yH7H  
aggregated basis 合计基准 #*9*[Xbi  
aggregated net chargeable income 合计应课税入息实额 K9*K
4'#R  
aggregation 合并计算；合计；总和 SQeQ"k|P%  
aggregation of incomes of husband and wife 夫妇入息合并计算 !{4p+peqJV  
aggregation of property 财产的总和 snyx$Qx(  
agio 差价；贴水 \F> *d!^C  
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》 HsO=%bb  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment WaHTzIa[  
《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》 i{`>!)U  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8^^al!0K~  
《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》 4yknX%[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment H&GMq5)B  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 tuv4~i<  
agreement for a settlement 授产协议 H[Qh*pq2  
agreement for assignment 转让协议 3Mdg&~85  
agreement for sale 售卖协议；买卖协议 Y)uNzb6R  
agreement for sale and purchase 买卖协议 #>233<  
agreement for the payment of interest 支付利息协议
9`b*Y*d  
agreement for the repayment of money 还款协议 tp1{)|pwY6  
agreement of reinsurance 再保险协议 P$!Ht  
Agricultural Bank of China 中国农业银行 Tv(s?T6f  
air passenger departure tax 飞机乘客离境税  W6a2I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >Mn"k\j4  
airport tax 机场税 b~\![HoCMM  
alcohol duty 酒精税 ^wX_@?aKtt  
alienation 让与；让渡；转让 r}vrE ^Q  
alimony 生活费；赡养费 Pd3t~1TaW  
All Ordinaries Index [AOI] 所有普通股指数 N8KHNTb-M  
all risks 全险；综合险 wo*/{KFvh  
All Sales Record for Stock Market 《股票市场成交报告》 akNJL\b  
Allied Capital Resources Limited 新联财务有限公司 i3kI{8h  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  ztTpMj  
allocation letter 拨款信件 o&>0 pc  
allocation of fund 分配款项；预留款项 KR{kn[2|Q  
allocation of profit 利润分配；溢利分配 ] $%{nj<  
allocation warrant 拨款令 s#d>yx_b  
allotment 分配；配股 E=LaPjEIj  
allotment notice 股份配售通知；配股通知 bT8BJY%+  
allotment of shares 股份分配 HkQ2G}<  
allowable 可获宽免；免税的 p}j{<y  
allowable business loss 可扣除的营业亏损 I&^?,Fyy<  
allowable expenses 可扣税的支出 5B(|!Xq;I  
allowance 免税额；津贴；备抵；准备金 NoPM!.RU{  
allowance for debts 债项的免税额 ^c=@2#^\  
allowance for depreciation by wear and tear 耗损折旧免税额 \TKv3N  
allowance for funeral expenses 殡殓费的免税额 ncWASw`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [%b<%m}L-  
allowance for repairs and outgoings 修葺及支出方面的免税额 87*R#((  
allowance to debtor 给债务人的津贴 1XSqgr"3  
alteration of capital 资本更改 |C5i3?  
alternate trustee 候补受托人 !x,3k\M  
amalgamation 合并 AKS(WNGEp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -5E<BmM  
ambit of charges 征税范围；收费范围 FMR0?\jnT  
amended valuation 经修订的估值 `E}2|9  
American Commodities Exchange 美国商品交易所 8x+K4B"oe  
American Express Bank Limited 美国运通银行 >Vn!kN6\  
American Stock Exchange 美国证券交易所 H#1/H@I#  
amortization 摊销 C#gQJ=!B  
amount due from banks 存放银行同业的款项 Wve ^2lkoK  
amount due from banks abroad 存放海外银行同业的款项 wv1?v_4  
amount due from holding companies 控股公司欠款 yqoi2J:  
amount due from local banks 存放本港银行同业的款项 ~ 9'64  
amount due to banks 银行同业的存款 UH[ YH;3O  
amount due to banks abroad 海外银行同业的存款 <q_H 3|  
amount due to holding companies 控股公司存款 (=p}b:Z  
amount due to local banks 本港银行同业的存款 *yt/ Dj  
amount due to outport banks 外埠银行同业的存款 I{M2nQi  
amount for note issue 发行纸币的款额 {8t;nsdm!  
amount of bond 担保契据的款额 6k^vF~  
amount of consideration 代价款额 u]zb<)'_  
amount of contribution 供款数额 9%)'QDVGLf  
amount of indebtedness 负债款额 ;T/' CD  
amount of principal of the loan 贷款本金额 mNV4"lNR  
amount of rates chargeable 应征差饷数额 TsR20P@  
amount of share capital 股本额 X.JB&~/rO  
amount of sums assured 承保款额 l ='lV]  
amount of variation 变动幅度 O*jNeYA  
amount of vote 拨款数额 p4t(xm2T  
amount payable 应付款额 | WDX@Q  
amount receivable 应收款额 #8[,w.X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^%\p; yhL  
analysis 分析 RI%*5lM8;  
ancillary risk 附属风险 P~?u2,.E[  
annual account 周年帐目；周年帐目报表；年度决算；年结 #ReW#?P%b/  
annual accounting date 年结日期 =r GkM.^  
annual allowance 每年免税额；年积金；年度津贴；年津 YXBS!89m  
annual balance 年度余额 |px4a"  
annual disposable income 每年可动用收入 G"J6X e  
annual estimates 周年预算 I2zSoQ1P  
annual fee 年费 Jq.26I=  
annual general meeting 周年大会 S:DB%V3  
annual growth rate 年增率；每年增长率 "b2Mk-qP  
annual long-term supplement 长期个案每年补助金 ytJ |jgp'  
annual pensionable emolument 可供计算退休金的年薪 ==IL63  
annual report 年报 =lV
frna  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b
cOX/  
annual return 周年报表；周年申报表；每年报税表格 CMTy(Z8_)  
Annual Return Rules 《周年报表规则》 %S@XY3jZY  
annual review of consumer prices 每年消费物价回顾 9WBDSx_(Q  
annual roll-forward basis 逐年延展方式 |z5olu$gVc  
annual salary 年薪 VM-J^  
annual statement 年度报表；年度决算表 M`"2;  
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 W>+<r9Rt4  
annuitant 年金受益人 c5Offnq'1  
annuity 年金 {\
.2h  
annuity contract 年金合约 2b!b-  
annuity on human life 人寿年金 ZW,PZ<  
antecedent debt 先前的债项 z?V> ST  
ante-dated cheque 倒填日期支票 4N*^%  
anticipated expenditure 预期开支 D:){T>  
anticipated net profit 预期纯利 HLk/C[`u,  
anticipated revenue 预期收入 O  89BN6p  
anti-inflation measure 反通货膨胀措施 \)r#?qn4z;  
anti-inflationary stance 反通货膨胀立场 Gew0Y#/  
apparent deficit 表面赤字 _)^(-}(_D  
apparent financial solvency 表面偿债能力 4 9#I  
apparent partner 表面合伙人 FSH6C2  
application for personal assessment 个人入息课税申请书 iPE-j#|  
application of fund 资金应用 =#1/<q)L  
application to release as liquidator and to destruct the books of accounts and documents -[+FVvS  
申请免除清盘人职务及毁灭帐簿与文件 Av/|={i  
appointed actuary 委任精算师 LV9\  
appointed auditor 委任核数师；委任审计师 ULsz<Hj  
appointed trustee 委任的受托人 vn|X,1o  
appointer 委任人 .t\Yv/|`  
apportioned pro rata 按比例分摊 {_Wtk@  
apportionment 分配；分摊 ZVda0lex&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #U!J2240  
apportionment formula 分摊方程式 *mBn''a"*  
apportionment of estate duty 遗产税的分摊 na%9E8;:&v  
appraisal 估价；评估 Rk`c'WP0*  
appreciable growth 可观增长 spAYb<  
appreciable impact 显着影响 ZP?](RV>xg  
appreciable increase 可观增长
I /RvU,  
appreciation 增值；升值 r\L:JTZ$  
appreciation against other currencies 相对其他货币升值 N[=nh)m7b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S0kH/A  
appreciation tax 增值税 %#|S  
appropriation 拨款；拨用；拨付 e?F r/n  
appropriation account 拨款帐目 {*tewF)|  
Appropriation Bill 拨款法案 -@AGQ+e  
appropriation-in-aid system 补助拨款办法 R:OoQ^c  
approved assets 核准资产 V8&%fxn+  
approved basket stock 认可一篮子证券 Ip?Ueaei  
approved budget 核准预算 P]IN
YH  
approved charitable donation 认可慈善捐款 69rVW~Z  
approved charitable institution 认可慈善机构 .\< \J|3  
approved currency 核准货币；认可货币 ISOPKZ#F  
approved estimates 核准预算 [NC^v.[1[  
approved estimates of expenditure 核准开支预算 d0|Q1R+3  
approved overseas insurer 核准海外保险人 ca$D|3  
approved overseas trust company 核准海外信托公司 %_}#IS1  
approved pooled investment fund 核准汇集投资基金 e@@kTny(  
approved provident fund scheme 认可公积金计划 5>$*#0%"}  
approved provision 核准拨款 XIf,#9  
approved redeemable share 核准可赎回股份 $D8KEkW  
approved regional stock 认可地区性证券 R%SsHu"
>  
approved retirement scheme 认可退休金计划 QZ h|6&yI  
approved subordinated loan 核准附属贷款 Z<xSU?J  
arbitrage 套戥；套汇；套利 NOo
&5@z;H  
arbitrageur 套戥者；套汇者 FVL0K(V(  
arbitrary amount 临时款项 C\EZ8  
arrangement 措施；安排；协定 \:^$ZBQr<n  
arrears 欠款 #O=^%C7p  
arrears of pay 欠付薪酬 0p&:9|'z  
arrears of revenue 逾期未收税款；逾期未收的帐项 ])0&el3-  
articles of association 组织章程；组织细则；组织章程细则 @4hxGk=
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7;c{lQOj}  
ascertainment of profit 确定利润 <@e6zQG  
"Asia Clear" “亚洲结算系统” 0^tF_."Y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 k|a{|2p  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^> ZQ:xs@(  
Asian Development Fund [ADF] 亚洲发展基金 qo4AQ}0 <  
Asian dollar bond 亚洲美元债券 /|BzpIfpN  
Asian dollar market 亚洲美元市场 b-%7@j  
Asian dollar rate 亚洲美元利率 3-tp94`8}t  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J:pn
mZ`X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #_4L/LV  
asked price 沽盘；喊价；索价；卖方报价 `7+?1z  
assessable income 应评税入息 67Ge}6*2pd  
assessable loss 应评税亏损 hF!yp7l;  
assessable profit 应评税利润 p8o%H-Xk
 
assessable value 应评税值 }?8K
Fe7U  
assessed profit 估定利润 R3%T}^;f  
assessed value 经评估价值 ,O $F`0>9A  
assessment 评税；评定；估价；评税单 4jO~kcad  
assessment number 评税编号；估价编号 dYk)RX`}7!  
assessment of additional tax 补加税评税 h.=YAcR0D  
assessment of performance 业绩评估；实绩评价 9sJbz=o]r  
Assessor 评税主任 2{#*z%|z  
asset price bubbles 资产价格泡沫 m6aoh^I  
asset-backed securities 具资产保证的证券 -mcLT@  
assets accretion 资产增值 C[<&%=  
assets and liabilities 资产与负债 :cIE8<\%  
assets betterment statement 资产递增表；资产改进表 Za4 YD  
assets lending 实物放款；有抵押贷款 C n4|qX"&t  
assets of the company passing on the death 死者去世时转移的公司资产 K\=bpc"Fy  
assets pledged as security for liabilities 用作负债抵押的资产 bbS'ZkB\  
assets portfolio 资产投资组合 eBtkTWx5[/  
assets price 资产价格 u[fQvdl  
assets quality 资产质素 Cg8{NNeD  
assets realization 资产变现
Oj~k1+*  
assets refinancing arrangement 资产再集资安排 @q[-,EA9  
assets securitization 资产证券化 KiH#*u S  
assets situated outside Hong Kong 在香港以外地方的资产 E=HS'XKu[K  
assets stripping 削减资产；拆卖资产 }MuXN<DDb  
assets value 资产值 >PL/>   
assignee 承让人 ]!0 BMZmf  
assignment 转让；转让书；转让契 v;jrAND  
assignment of interest 权益转让 u&r@@p.  
assignment of letters patent and trade mark 专利证书及商标转让 )QFT$rmX  
assignment of property 物业转让；物业转让书 ;k(|ynXv  
assignment right 转让权 ~d){7OG  
assignor 转让人 )Q~Q.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 5N`g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DpI_`TF#$Z  
associate member 附属会员 s^js}9]p  
associated body corporate 相联法人团体 9]7+fu  
associated company 相联公司；联属公司 DEqk9Exk`  
associated corporation 相联法团 _17c}o#`5w  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q]a5]:0  
公认会计师公会〔英国〕 z[IG+2  
Association of Futures Exchange Brokers 香港期货经纪协会 kZSe#'R's  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 .oAg (@^6  
association of underwriters 承保人组织 &=@R,  
assumption of control 接管 (#\3XBG  
assurance 担保；保险；转易；转易书 5j,)}AYO  
assurance of interest 权益的转易 C'*1
w  
at 19XX price 按一九ＸＸ年价格计算 $?ke "  
at a discount 按赔价计算；按贴水价格计算；打折扣 6L'cD1pu  
at a premium 按溢价计算；按升水价格计算 :8yrtbf$  
at call 通知付款；按通知 Kxh)'aal  
at constant market price 按固定市价计算 ,&z
_ 2m  
at constant price 按固定价格计算 ,7>_Lp_v  
at cost 按成本计算 _mA[^G=gY  
at current market price 按当时市价计算；按现时市价计算 |'Ve75 W6u  
at current price 按当时价格计算；按现时价格计算 FSc730rM  
at factor cost 按要素成本计算；按生产要素成本计算 P^VV8Z>\&  
at money-of-the-day price 按付款当日价格计算 HgduH:
:\#  
at or better 按指定或较佳价位〔买卖指令〕 $5%tGFh  
at par 按面值计算；平价 !OC?3W:^_  
at sight 见票即付 |) THuE(  
at the close 按收市盘 G'}%m;-mt  
at the opening 按开市盘 .E[k}{k,  
attestation 见证；见证条款 '00DUUa  
at-the-money option 平价期权 Lu1>A {et  
attorney 受权人；受托代表人 kZPj{^c:  
attornment 新拥有人承认书 cg0L(oI~  
attributable profit 可归属利润 U>ob)-tl  
attributable share value 可归属股份价值 x\I9J4Q  
Auckland Stock Exchange 奥克兰证券交易所 TS-m^Y'R  
auction 拍卖 |~#!e}L(  
auctioneer 拍卖商
}5zH3MPQH  
audit 审计；核数 cf@:rHB}  
Audit Commission 审计署 h#;fBQ]   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \AkeC6[D  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 )Ky0q-W  
audit review 帐目审查 tv\P$|LV`8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 LW ntZ.  
audited account 审计帐目；经审计的帐目 ~cU,3g  
audited annual account 经审计的周年帐目 3Mr)oM<Q  
audited balance sheet 经审计的资产负债表 v\$XhOK  
auditor 核数师；核数主任；审计师 f^m8 4o'  
auditor's certificate 核数师证明书；审计师证明书 VUagZ7p  
auditor's report 核数师报告；审计师报告 sN^R Z0!>  
Aussie bond 澳元债券 4Q_2GiF_ ?  
austerity budget 紧缩预算 A-c3B+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 p.8G]pS  
Australia All Ordinaries Index 澳洲所有普通股票指数 qhLe[[>  
Australian Dollar [AUD] 澳元 wyvs#T  
Australian Options Market 澳大利亚期权市场 6i=m1Yk  
Australian Securities Commission 澳洲证券事务监察委员会 S WYiI  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 nVs0
$?}  
Australian Stock Exchange 澳大利亚证券交易所 evu@uq  
Austrian Schilling [ATS] 奥地利先令 c|96;=z~  
authentication 认证；鉴证 v<3i~a  
authority to purchase 委托购买证；委购书 &[23DrI8  
authorization 认可；核准；授权；授权书 lq1pgM?Kf  
authorization by direction 指示授权 V..m2nQj  
authorization by instruction 指令授权 ^J@Y?CQl\  
authorization by warrant 令状授权 [8O`VSV3  
authorization of unit trust 单位信托的认可 vTP'\^;  
authorized agent 指定代理人 /$+ifiFT  
authorized capital 法定资本 :+!hR4Z~\;  
authorized clerk 出市员 [$-y8`~(  
authorized dealer 认可交易商 ~;Xdz/  
authorized financial institution 认可财务机构 .NwHr6/s*  
authorized fund 认可基金 y;sr# -L  
authorized fund house 获授权的基金公司；认可基金公司 0'RSl~QvqS  
authorized institution 认可机构 4*
F+-fu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \u",bMQF  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6dq5f?w]  
authorized insurer 获授权保险人；获认可承保人 A3M)yWq  
authorized investment 特准投资项目 oy/#,R_n%  
authorized person 获授权人 z4_>6sf{  
authorized representative 获授权代表 DFqXZfjm  
authorized share capital 法定股本 cp[4$lu  
automated quotation system 自动报价系统 H }</a%y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] iMJjWkk  
自动交易系统〔香港期货交易所有限公司〕 Eh8.S)E  
automatic adjustment mechanism 自动调整机制 j YO#  
automatic adjustment system 自动调整系统 v3.JG]zLpP  
Automatic Clearing House 自动票据交换所 eUx|_*`  
automatic exchange rates accumulation system 自动化汇率累集系统 Y~fds#y0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 S(9fGh  
automatic teller machine [ATM] 自动柜员机 ]e)<CE2   
autopay 自动转帐 #}e)*(  
available assets 可用资产 ;Fp"]z!Qh+  
available fiscal reserve 现存财政储备 '.d el7s  
available profit 可用利润 au0)yg*V1  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 >qAQNX  
average 平均；平均数；海损 NWv1g{M  
average basic salary 平均基本薪金 :;)K>g,b  
average consumer expenditure 平均消费开支；一般消费开支 UT]LF#.(  
average cost 平均成本 #Z (B4YO  
average cost of land production 增辟土地平均成本 LI"ghz=F  
average daily turnover 平均每日成交额 &7JCPw  
average daily wage rate 平均每日工资率 +<8r?d2  
average expenditure pattern 平均开支模式 e9N"{kDs6  
average growth rate 平均增长率 &YqgMC  
average net fixed assets 固定资产平均净值 %3'80u6BCJ  
average of relatives 相对价格平均数 e"[o2=v;5  
average price 平均价格
V mKMj'  
average propensity to consume 平均消费倾向；一般消费倾向 Hco[p+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 oy#Qj3M8=  
average rate 平均率 wGLZzqgq  
average revenue 平均收入；平均收益 PL%_V ?z  
average stock 平均库存；平均存货 nuhKM.a{  
average yearly rent 平均年租 &kYg >X  
avoidance of double taxation 避免双重课税 #RZW)Br
 
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 |4ONGU*`E  
bC)diC  
给你加分了