一些有用的会计术语(也不知道发的地方对不对)A

A: M6$9-  
A share Ａ股；甲类股份 Jptzc:~B  
abatement of tax 减税；减扣免税额 B.:DW3  
ABN AMRO Bank N.V. 荷兰银行 dy>iIc>  
above-the-line expenditure 线上项目支出；经常预算支出 RL0#WBR  
above-the-line receipt 线上项目收入；经常预算收入 <Q-Y$ ^\  
ABSA Asia Limited 南非联合亚洲有限公司 *{3&?pxx  
absolute change 绝对数值变更 hYm$Sx(=  
absolute expenditure 实际开支 Q@M>DA!d^V  
absolute guideline figure 绝对准则数字 ;'^5$q  
absolute interest 绝对权益 EN OaC  
absolute order of discharge 绝对破产解除令 >0#WkmRY  
absolute profit margin 绝对利润幅度 m(~5X0  
absolute value 实值；绝对值 ;QMRm<CLV  
absolutely vested interest 绝对既得权益 Gp}:U>V)  
absorbed cost 已吸收成本；已分摊成本 3Thb0\<"  
absorption 吸收；分摊；合并 #w2;n@7;X  
absorption rate 吸收率；摊配率；分摊率 z:m`  
ACB Finance Limited 亚洲商业财务有限公司 UkO
 L7M  
acceptable form of reciprocity 合理的互惠条件 '%JIc~LJ  
acceptable rate 适当利率；适当汇率 p([g/Q  
acceptance agreement 承兑协议 `O:ecPD4M  
acceptance for honour 参加承兑 a(!_3i@  
acceptor 承兑人；接受人；受票人 ; E Nhy  
acceptor for honour 参加承兑人 %}t<,ex(yO  
accident insurance 意外保险 SZGeF;N  
Accident Insurance Association of Hong Kong 香港意外保险公会 D{b*,F:&@)  
accident insurance scheme 意外保险计划 ;.%Ii w&WG  
accident year basis 意外年度基准  bnll-G|  
accommodation 通融；贷款 z|';Y!kQ  
accommodation bill 通融票据；空头票据 IU f1N+-z  
accommodation party 汇票代发人 tS$^k)ZXip  
account balance 帐户余额；帐户结余 H@!\?5
I  
account book 帐簿 B,`B!rU  
account collected in advance 预收款项 a}oFL%=?  
account current book 往来帐簿 +9 Uo<6}  
account of after-acquired property 事后取得的财产报告 L^}i7nJ  
account of defaulter 拖欠帐目 KY1(yni&8[  
account payable 应付帐款 6fP"I_c  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (%\vp**F  
account receivable 应收帐款 wUnz D)  
account receivable report 应收帐款报表 ?Hb5<,1u3  
account statement 结单；帐单；会计财务报表 p&Os5zw;|  
account title 帐户名称；会计科目 jzRfD3_s  
accountant's report 会计师报告 zF+NS]XK  
Accountant's Report Rules 会计师报告规则 w Pk\dyP  
accounting and auditing procedure 会计与审计程序；会计与核数程序 N>Dr z  
Accounting Arrangements 《会计安排》 fSe$
w#*I  
accounting basis 会计基础 -2)6QKh~D  
accounting by Official Receiver 破产管理署署长呈交的帐目 !/1a
ot^(  
Accounting Circular 《会计通告》 ]_8bX}_n  
accounting class 会计类别 mM6g-)cV  
accounting date 记帐日期；会计结算日期 {*/&`$0lH|  
accounting for money 款项核算 -pWnO9q  
Accounting Officer 会计主任 ccLTA  
accounting period 会计报告期；会计期 O$'BJKj-4  
accounting policy 会计政策；会计方针 dNQR<v\IL  
accounting practice 会计惯例 (k{rn3,  
accounting principle 会计准则 D..dGh.MY  
accounting record 会计记录 '\vmm>  
accounting report 会计报告 fjc8@S5x9j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 AKKp-I5  
Accounting Society of China 中国会计学会 i{#5=np H  
accounting statement 会计报表 k!{0ku}]  
accounting system 会计制度；会计系统 4Dd@&N  
accounting transaction 会计事项；帐务交易 x,f=J4yco  
accounting treatment 会计处理 ^/K]id7 2  
accounting year 会计年度 p2v+sWO  
accretion 增值；添加 3^ct;gz  
accrual 应计项目；应累算数目 5>E]C=maD  
accrual basis 应计制；权责发生制
&rdz({  
accrual basis accounting 应计制会计；权责发生制会计 v#. %eF m  
accrue 应累算；应计 1qEpQ
.:](  
accrued benefit 应累算利益 Z*9Qeu-N:  
accrued charges 应计费用 H9@24NFb  
accrued cumulative preference share dividend 应累算的累积优先股股息 m :6.  
accrued expenses 应累算费用 >8I?YT.  
accrued interest payable 应付利息；应计未付利息 ~ULD{Ov'F  
accrued interest receivable 应收利息；应计未收利息 d&!;uzOx  
accrued right 累算权益 'p%\fb6`  
accruing profit 应累算的利润 P;A9t#\  
accumulated fiscal reserve 累积财政储备 sj"zgE)  
accumulated profit 累积利润；滚存溢利 {_ &*"bK  
accumulated reserve 累积储备 U Bo[iZ|%  
accumulation of surplus income 累积收益盈余 F\!Va  
acquired assets 既得资产 -r.Qy(}p  
acquisition 收购；购置；取得 :h4Nfz(  
acquisition cost 购置成本 wt8?@lJ"/  
acquisition expenses 购置费用 q
9cN2|:  
acquisition of 100% interest 收购全部股权 ]Wc:9Zb  
acquisition of control 取得控制权 ("G _{tVU  
acquisition of fixed assets 购置固定资产 /7s^OkQ  
acquisition of shell “买壳” H$M#+EfL  
acquisition price 收购价 *.4VO+^  
act of God 天灾 Y|*a,H"_  
acting partner 执事合伙人 OGDCC/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0j=xWC  
active partner 积极参与的合伙人 ;y"=3-=vM"  
active trading 交投活跃 AW;ncx;  
actual circulation 实际流通 'U9l   
actual cost 实际成本 =jz*|e|V  
actual expenditure 实际开支；实际支出 Yy,i,c`r  
actual income 实际入息；实际收入；实际收益 b7thu5  
actual market 现货市场 {LwV&u(  
actual price 现货价；实际价格 .u+ZrA#  
actual profit 实际利润 *%[L @WF  
actual quotation 实盘；实际价位；实际报价 %K9 9_Cl3  
actual year basis 按实际年度计算 K2'Il[  
actuals 实货 1 P0)La#  
actuarial investigation 精算调查 E< 57d,3l  
actuarial principle 精算原则 P(n_eIF-f  
actuarial report 精算师报告 OMl<=;^:|  
Actuarial Society of Hong Kong 香港精算学会 yvQRr75
  
actuarial valuation 精算师估值 NCid`a$  
actuary 精算师 xsPY#  
ad referendum agreement 暂定协议；有待覆核的协定 uBr^TM$k&  
ad valorem duty 从价税；按值征税 XL10W ^  
ad valorem duty system 从价税制 !foiGZ3g  
ad valorem fee 从价费 DlD;rL=  
ad valorem tariff 从价关税 m2i'$
^a#  
additional allowance 额外免税额 iSiez'  
additional amount for unexpired risk 未过期风险的额外款额 _4Ciai2Ql  
additional assessable profit 补加应评税利润 c.<bz  
additional assessment 补加评税 l r16*2.  
additional commitment 额外承担 u\&F`esQ2  
additional commitment vote 额外承担拨款 ;ui=7[Us  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &l&B[s6[  
additional dependent parent allowance 供养父母额外免税额 R#K,/b%SV  
additional provision 额外拨款 5a0&LNm  
additional stamp duty 附加印花税 KOYU'hw  
additional tax 补加税罚款；补加税款 p3Ey[kURp  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 z2/E?$(  
adjudged bankrupt 被裁定破产 V2v}F=  
adjudicated bankrupt 裁定破产人 ?}mbp4+j[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :n%KHen3\  
adjudication of bankruptcy 裁定破产；宣告破产 a 8(mU%  
adjudication of insolvency 裁定无力偿还债务 j9voeV|7  
adjusted actual 经调整的实数；调整后的实数 >EVY,  
adjusted current assets 经调整的流动资产；调整后的流动资产 EG7.FjnVu  
adjusted figure 经调整的数字；调整后的数额 s<GR ?  
adjusted liabilities 经调整的负债；调整后的负债 B1u.aa$  
adjusted loss 经调整的亏损；调整后的亏损 x_X%|f  
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 .%\lYk]  
adjusted profit 经调整的利润；调整后的利润 i_[nW  
adjusted surplus 经调整的盈余额；调整后的盈余额 "\CUHr9k  
adjusted value 经调整的价值；调整后的价值 [v,Y-}wQ)  
adjustment 调整；修订；理算〔保险〕 t'7A-K=k3  
adjustment centre 调剂中心 l-~ o&n  
adjustment lag 调整过程的时间差距；调整时差 #9's
^}i  
adjustment mechanism 调整机制 w1N-`S:  
adjustment of loss 亏损调整 (8XP7c]5  
adjustment process 调整过程；调整程序 rQrh(~\:  
adjustment range 调整幅度 @v:p)|Ne;  
administered exchange rate 受管制汇率 cBGR%w\t%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^U5g7Emf  
administration expenses 行政费用 8c1ma  
administration fee 手续费；行政费 `S&.gPE2  
administration in bankruptcy 破产管理 UA%tI2  
administration order 遗产管理令 4:50dj  
administrator 管理人；遗产管理人 n/zTS3<  
administrator of the estate 遗产管理人 2k}8`P;  
admission of debt 债项承认书 <,X?+
hr  
admission of proof 接纳债权证明 x2_?B[z  
advance 放贷款项；垫付款项；预支款项；预付款项 9pehQFfH  
advance account 暂支帐目；预付款帐户 ~T'!.^/  
advance compensation 预付补偿金 S.E'fc1  
advance from shareholder 股东垫款 axpn*
(yE  
advance pending reimbursement 预支以待日后付还 ,cF $_7M  
advanced economy 先进经济体系 ws_/F  
advancement 预付；预付财产 V 5
 
advances warrant 垫款令 u?a4v\  
advancing 贷出 P c'0.4  
adverse balance 逆差 5 `Mos  
adverse exchange 逆汇 &Bc$8ZR  
advertisement addressed to shareholders 在报章刊登的致股东通告 m})EYs1  
advice for collection 托收通知书 @D3|Ak1  
advice of drawing 提款通知书；汇票通知书 kJfMTfl,  
advice of payment 付款通知 v ?OIK=Xm  
Advisory Committee [Securities and Futures Commission] a6/$}lCq  
谘询委员会〔证券及期货事务监察委员会〕 v"~0 3-SX  
Advisory Committee on Diversification 经济多元化谘询委员会 |B` mWZ'"  
affidavit 誓章；遗产申报誓章 f:!b0j  
affidavit of no receipt 述明无收款的誓章 U~nW>WJ+.  
affiliate 联号；联营公司；附属公司 m7n8{J1O2  
affiliated company 附属公司；联号；联营公司 $z":E(oy  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 '|jN!y^2p  
affordability 负担能力 ?Z{:[.  
African Development Bank [AfDB] 非洲开发银行 >'MT]@vez  
after-acquired property 事后取得的财产 )LRso>iOO  
after-hours dealing 市后交易 Y`tv"v2  
after-tax profit 税后盈利；税后利润；税后溢利 :tTP3t5  
agency agreement 代理协议 wq6.:8Or-]  
agency expenses 代理机构的开支 [<!4 a  
agency fee 代理费 =eB^(!M  
Agency Law 《代理法》 J;mvD^`g  
agent 代理人；承销人 {CVn&|}J  
agent of company 公司代理人 Zf [#~4  
agent's fee 代理人费；经纪费 ;v=v4f'+  
aggregate 总计；总数；总体数字 Gd:fh5u':  
aggregate amount 总款额；总额 B}|(/a@*  
aggregate assets and liabilities 总体资产与负债 7c7:B2Lq  
aggregate at constant price 按固定价格计算的总体数字 !#'
y#  
aggregate demand 总需求 !IUH 5  
aggregate gross position 总持仓量 :TTZ@
q  
aggregate limit 总限额 u@ psVt   
aggregate of salaries tax 合计薪俸税 S(Ej: H  
aggregate performance 总体表现；总体业绩 Rv^ \o  
aggregate supply 总体供应 +Vsd%AnN"l  
aggregate surplus 总盈余 w<54mGMOLr  
aggregate total 整体总额 \y\@=j  
aggregate value 总值；合计价值 u,f$c
R  
aggregated basis 合计基准 9-6E(D-ux  
aggregated net chargeable income 合计应课税入息实额 -$0w-M8'  
aggregation 合并计算；合计；总和 ta)'z@V@g  
aggregation of incomes of husband and wife 夫妇入息合并计算 r'/H3  
aggregation of property 财产的总和 rF>7 >wq  
agio 差价；贴水 {r.yoI4e  
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》 PRpW*#"EI  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "
^3pP(8;~  
《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》 qEW3k),  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment to%n2^^K  
《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》 @4ECz>Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment !JOM+P:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 CdFr YL+F  
agreement for a settlement 授产协议 O&(@Ka  
agreement for assignment 转让协议 sfuA {c'v  
agreement for sale 售卖协议；买卖协议 JS:AHJSz  
agreement for sale and purchase 买卖协议 ^XbN&'^,HL  
agreement for the payment of interest 支付利息协议 }@'Zt6+tS  
agreement for the repayment of money 还款协议 6Pzz= ai<  
agreement of reinsurance 再保险协议 q,
->E<8  
Agricultural Bank of China 中国农业银行 ,FP<# 0F*a  
air passenger departure tax 飞机乘客离境税 ,vE)/{:d  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 x,~ys4  
airport tax 机场税 {;0+N -U  
alcohol duty 酒精税 IBY(wx[5S  
alienation 让与；让渡；转让 }.$5'VGO  
alimony 生活费；赡养费 tPb$ua|  
All Ordinaries Index [AOI] 所有普通股指数  Eqc,/  
all risks 全险；综合险 wFHbz9|@I  
All Sales Record for Stock Market 《股票市场成交报告》 #y4+O;{  
Allied Capital Resources Limited 新联财务有限公司 Ki_8
g  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O*%@(w6  
allocation letter 拨款信件 \as^z!<  
allocation of fund 分配款项；预留款项 ZY Ci&l  
allocation of profit 利润分配；溢利分配 W.O]f.h  
allocation warrant 拨款令 g/v"E+  
allotment 分配；配股 $w@0}5Q  
allotment notice 股份配售通知；配股通知 ='"hB~[  
allotment of shares 股份分配 hDsSOpj  
allowable 可获宽免；免税的 r: :LQ$  
allowable business loss 可扣除的营业亏损 I_\#(  
allowable expenses 可扣税的支出 =iEQE  
allowance 免税额；津贴；备抵；准备金 `r$c53|<u  
allowance for debts 债项的免税额 k:JlC(^h  
allowance for depreciation by wear and tear 耗损折旧免税额 cI
JqF.k  
allowance for funeral expenses 殡殓费的免税额 9R6]OL)p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /O$7A7Tl
 
allowance for repairs and outgoings 修葺及支出方面的免税额 6$k"B/k  
allowance to debtor 给债务人的津贴 E2Jmo5yJR  
alteration of capital 资本更改 S~+er{,ht4  
alternate trustee 候补受托人 |
[lmW%  
amalgamation 合并 BA 9c-Ay  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?-HLP%C('  
ambit of charges 征税范围；收费范围 vXP+*5d/ K  
amended valuation 经修订的估值 y {PUklq  
American Commodities Exchange 美国商品交易所 Munal=wL  
American Express Bank Limited 美国运通银行
3g
cDc~~=  
American Stock Exchange 美国证券交易所 1q Jz;\wU  
amortization 摊销 aGRD`ra  
amount due from banks 存放银行同业的款项 /eI]!a  
amount due from banks abroad 存放海外银行同业的款项 =bwuLno>  
amount due from holding companies 控股公司欠款 =OUms@xcE  
amount due from local banks 存放本港银行同业的款项 hfBZ:es+  
amount due to banks 银行同业的存款 N
UvHY:  
amount due to banks abroad 海外银行同业的存款 R3`h$`G  
amount due to holding companies 控股公司存款 *=p[;V  
amount due to local banks 本港银行同业的存款 rbEUq.Yk]~  
amount due to outport banks 外埠银行同业的存款 >Y\$9W=t  
amount for note issue 发行纸币的款额 1m5=N
u  
amount of bond 担保契据的款额 P nxxW?  
amount of consideration 代价款额 R | &+g\{;  
amount of contribution 供款数额 0:SR29(p1  
amount of indebtedness 负债款额 3cH`>#c  
amount of principal of the loan 贷款本金额 MkCq$MA  
amount of rates chargeable 应征差饷数额 erW[q  
amount of share capital 股本额 },;ymk|g[  
amount of sums assured 承保款额 VYj*LiR  
amount of variation 变动幅度 lNQ8$b  
amount of vote 拨款数额 oieZopYA  
amount payable 应付款额 # {'1\@q
 
amount receivable 应收款额 n=+K$R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y_F{C 9KE  
analysis 分析 2Kg+SLU[~  
ancillary risk 附属风险 [!k#au+#c  
annual account 周年帐目；周年帐目报表；年度决算；年结 4-wCk=I  
annual accounting date 年结日期 l^$8;$Rq  
annual allowance 每年免税额；年积金；年度津贴；年津 PI5a'k0F  
annual balance 年度余额 Y4 <  
annual disposable income 每年可动用收入 ofu {g  
annual estimates 周年预算 n:#gKR-J  
annual fee 年费 Q#2gjR r  
annual general meeting 周年大会 ox2?d<dC6  
annual growth rate 年增率；每年增长率 (i"@{[IP  
annual long-term supplement 长期个案每年补助金 WN+D}z]  
annual pensionable emolument 可供计算退休金的年薪 c@]_V  
annual report 年报 sr*3uI-)L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "kHQ}#6r  
annual return 周年报表；周年申报表；每年报税表格 rphfW:  
Annual Return Rules 《周年报表规则》 zxV,v*L)  
annual review of consumer prices 每年消费物价回顾 rz  
annual roll-forward basis 逐年延展方式 b;;C><  
annual salary 年薪 Cqy)+x_OQ,  
annual statement 年度报表；年度决算表 VX`E7Sf!}  
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 T,sArKBI  
annuitant 年金受益人 6u'+#nm  
annuity 年金 a+--2+~=  
annuity contract 年金合约 8!T6N2O6d  
annuity on human life 人寿年金 aUBGp: (  
antecedent debt 先前的债项 f.~-31  
ante-dated cheque 倒填日期支票 5dPPm%U{  
anticipated expenditure 预期开支 uzA_Zjx  
anticipated net profit 预期纯利 .YT&V  
anticipated revenue 预期收入 O'OVj  
anti-inflation measure 反通货膨胀措施 0CTUcVM#9  
anti-inflationary stance 反通货膨胀立场 E[Rd=/P6  
apparent deficit 表面赤字 E`DsRR <  
apparent financial solvency 表面偿债能力 "/O`#Do/  
apparent partner 表面合伙人 h)MU^aP  
application for personal assessment 个人入息课税申请书 ,hV}wK!  
application of fund 资金应用 )<vU F]e~  
application to release as liquidator and to destruct the books of accounts and documents ,xJ1\_GI`  
申请免除清盘人职务及毁灭帐簿与文件 ~ e4Pj`?=K  
appointed actuary 委任精算师 Jp0*Y-*Y  
appointed auditor 委任核数师；委任审计师 g
iDe  
appointed trustee 委任的受托人 UZ`GS$D@  
appointer 委任人 +-VkRr#  
apportioned pro rata 按比例分摊 %]zaX-2dm!  
apportionment 分配；分摊 (eOzntp8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |?tUUT!`t  
apportionment formula 分摊方程式 2GHmA_7P  
apportionment of estate duty 遗产税的分摊 '}Tf9L%  
appraisal 估价；评估 vuOixAkw  
appreciable growth 可观增长 SR4cR)Iz
 
appreciable impact 显着影响 rTgCmr'&  
appreciable increase 可观增长 ^D{!!)O  
appreciation 增值；升值 CfSpwkg  
appreciation against other currencies 相对其他货币升值 )sh+cfTCb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U1Z.#ETnM  
appreciation tax 增值税 RO]Vn]qb  
appropriation 拨款；拨用；拨付 h]DS$WZ  
appropriation account 拨款帐目 3%g\)Cs  
Appropriation Bill 拨款法案 78iu<L+If  
appropriation-in-aid system 补助拨款办法 5$(qnOi  
approved assets 核准资产 ncGg@$E  
approved basket stock 认可一篮子证券 L*rND15  
approved budget 核准预算 +8rGStv  
approved charitable donation 认可慈善捐款 ";&5@H|  
approved charitable institution 认可慈善机构 CPw=?<db  
approved currency 核准货币；认可货币 m~LB0u$ac  
approved estimates 核准预算 4l7FV<g  
approved estimates of expenditure 核准开支预算 IC1oW)  
approved overseas insurer 核准海外保险人 Gs2|#*6  
approved overseas trust company 核准海外信托公司 nO'lN<L  
approved pooled investment fund 核准汇集投资基金 TT'sO[N[  
approved provident fund scheme 认可公积金计划 /O@dqEbc  
approved provision 核准拨款 OF4iGFw  
approved redeemable share 核准可赎回股份 ;{zgp  
approved regional stock 认可地区性证券 O e-FI+7  
approved retirement scheme 认可退休金计划 3kA
hvL  
approved subordinated loan 核准附属贷款 E*uz|w3S)Y  
arbitrage 套戥；套汇；套利 x}8 U\  
arbitrageur 套戥者；套汇者 nkv+O$LXP  
arbitrary amount 临时款项 dK5|tWJX  
arrangement 措施；安排；协定 Q :<&<i=I  
arrears 欠款 ^UB<U#8,  
arrears of pay 欠付薪酬 ':}  
arrears of revenue 逾期未收税款；逾期未收的帐项 xXCSaBS~  
articles of association 组织章程；组织细则；组织章程细则 WB:NV=&^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 '_f]qNy  
ascertainment of profit 确定利润 8f""@TTp  
"Asia Clear" “亚洲结算系统” JDQ7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ot"3 3I  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y5 BWg  
Asian Development Fund [ADF] 亚洲发展基金 gJkk0wokC  
Asian dollar bond 亚洲美元债券 W'>"E/Tx#O  
Asian dollar market 亚洲美元市场 yJ\K\\]  
Asian dollar rate 亚洲美元利率 *?'^Rc  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 V<ZohB?y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 K,!"5WrX*  
asked price 沽盘；喊价；索价；卖方报价 W+F^
(SC\  
assessable income 应评税入息 9]{(~=D7  
assessable loss 应评税亏损 , ;'y <GA  
assessable profit 应评税利润 eQiK\iDS  
assessable value 应评税值 IfeCSK,x  
assessed profit 估定利润 -v'|#q  
assessed value 经评估价值 $P9'"a)Lm  
assessment 评税；评定；估价；评税单 yX^/Oc@j  
assessment number 评税编号；估价编号 Rh[%UNl  
assessment of additional tax 补加税评税 _y,?Cj=u|  
assessment of performance 业绩评估；实绩评价 Nq$Xe~,*  
Assessor 评税主任 8f\sG:$  
asset price bubbles 资产价格泡沫 +A 4};]W|  
asset-backed securities 具资产保证的证券 @w%{yzr%  
assets accretion 资产增值 6AM-^S@  
assets and liabilities 资产与负债 =B0#z]qu  
assets betterment statement 资产递增表；资产改进表 Gu3# y"a>  
assets lending 实物放款；有抵押贷款 &YSjwRr  
assets of the company passing on the death 死者去世时转移的公司资产 (?G?9M#7_  
assets pledged as security for liabilities 用作负债抵押的资产 gPo3jwo$  
assets portfolio 资产投资组合 |#y+iXTJ   
assets price 资产价格 z'FpP  
assets quality 资产质素 E{Tvjh+  
assets realization 资产变现 _{eH" ,(  
assets refinancing arrangement 资产再集资安排
@v#]+9F  
assets securitization 资产证券化  Uz;z  
assets situated outside Hong Kong 在香港以外地方的资产 Wfw6(L  
assets stripping 削减资产；拆卖资产 {Q%"{h']  
assets value 资产值 8lI'[Y?3.  
assignee 承让人 H=_ Wio  
assignment 转让；转让书；转让契 BIBBp=+  
assignment of interest 权益转让 mbij& 0  
assignment of letters patent and trade mark 专利证书及商标转让 O|5Z-r0<  
assignment of property 物业转让；物业转让书 _P^ xX'v  
assignment right 转让权 ,#NH]T`c1  
assignor 转让人 Gkc.HFn(  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *dTI4k  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o7qZy |\4S  
associate member 附属会员 ai3wSUYJi  
associated body corporate 相联法人团体 i9QL}d  
associated company 相联公司；联属公司 5Tl3k=o}  
associated corporation 相联法团 P?.j wI  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3M?vK(zG>P  
公认会计师公会〔英国〕 c]u^0X?&  
Association of Futures Exchange Brokers 香港期货经纪协会 "JH /ODm  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 o 0-3[W'x<  
association of underwriters 承保人组织 da'7* &/  
assumption of control 接管 QR.]?t;1  
assurance 担保；保险；转易；转易书 {JJq/[j  
assurance of interest 权益的转易 -Um|:[*I  
at 19XX price 按一九ＸＸ年价格计算 \Q CH.~]  
at a discount 按赔价计算；按贴水价格计算；打折扣 <b5J"i&m  
at a premium 按溢价计算；按升水价格计算 4v=NmO}  
at call 通知付款；按通知 \Y>!vh X  
at constant market price 按固定市价计算 3I" <\M4x  
at constant price 按固定价格计算 `4@_Y<  
at cost 按成本计算 i*T>,z  
at current market price 按当时市价计算；按现时市价计算 `8.Oc;*zu  
at current price 按当时价格计算；按现时价格计算 2[O\"a%  
at factor cost 按要素成本计算；按生产要素成本计算 &s+F+8"P+  
at money-of-the-day price 按付款当日价格计算 B{In "R8  
at or better 按指定或较佳价位〔买卖指令〕 7QOQG:-  
at par 按面值计算；平价 x]6wiV  
at sight 见票即付 qoifzEc`U  
at the close 按收市盘 ug|'}\LY  
at the opening 按开市盘 }
'"4q  
attestation 见证；见证条款 #dd-rooQuD  
at-the-money option 平价期权 C6!P8qX  
attorney 受权人；受托代表人 B!;qz[]I  
attornment 新拥有人承认书 AP2BND9  
attributable profit 可归属利润 cAL*Md8+  
attributable share value 可归属股份价值 l'K3)yQEJ  
Auckland Stock Exchange 奥克兰证券交易所 YFGQPg  
auction 拍卖 SWrt4G  
auctioneer 拍卖商 ,X&(BQj h  
audit 审计；核数 .y)Y20=o!  
Audit Commission 审计署 snl$v  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] voD0u  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 >h[ {_+  
audit review 帐目审查 0cpI2  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ranlbxp2l  
audited account 审计帐目；经审计的帐目 GC<zL}  
audited annual account 经审计的周年帐目 FtEmSKD  
audited balance sheet 经审计的资产负债表 7jf%-X  
auditor 核数师；核数主任；审计师 DKvNQ:fI>9  
auditor's certificate 核数师证明书；审计师证明书 6G6B!x  
auditor's report 核数师报告；审计师报告 f19~B[a  
Aussie bond 澳元债券 b{Qg$ZJeR  
austerity budget 紧缩预算 x}c%8dO#J  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 F1q a`j^'  
Australia All Ordinaries Index 澳洲所有普通股票指数 *<5zMSZO  
Australian Dollar [AUD] 澳元 W=$cQ(x4Z  
Australian Options Market 澳大利亚期权市场 P+hp'YK1  
Australian Securities Commission 澳洲证券事务监察委员会 UTThl2=+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;)SWUXa;{  
Australian Stock Exchange 澳大利亚证券交易所 LK?V`J5wY  
Austrian Schilling [ATS] 奥地利先令 Q)H1
\  
authentication 认证；鉴证 [h3y8O  
authority to purchase 委托购买证；委购书 x c[BQ|P=  
authorization 认可；核准；授权；授权书 G T3wJQ5N  
authorization by direction 指示授权 MV~-']2u  
authorization by instruction 指令授权 ^EG@tB $<  
authorization by warrant 令状授权 7p!w(N?s  
authorization of unit trust 单位信托的认可 I1TzP
e  
authorized agent 指定代理人 =` %iv|>r0  
authorized capital 法定资本 _F"o0K!u  
authorized clerk 出市员 :J'ibb1  
authorized dealer 认可交易商 ,)CRozC\}K  
authorized financial institution 认可财务机构 4;_<CB  
authorized fund 认可基金 o|FY-+  
authorized fund house 获授权的基金公司；认可基金公司 IhRYV`:  
authorized institution 认可机构 RyJN=;5p  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [xrM){ItW  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1\~-No  
authorized insurer 获授权保险人；获认可承保人 E2 5:eEXa  
authorized investment 特准投资项目 RjOQSy3  
authorized person 获授权人 On^jHqLaE  
authorized representative 获授权代表 .2si[:_(p  
authorized share capital 法定股本  =Y0>b4  
automated quotation system 自动报价系统 .ZB/!WiF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (t{m
(;/  
自动交易系统〔香港期货交易所有限公司〕 
s*XwU  
automatic adjustment mechanism 自动调整机制 b')Lj]%;k  
automatic adjustment system 自动调整系统 =,UuQJ,l  
Automatic Clearing House 自动票据交换所 l5}b.B^w  
automatic exchange rates accumulation system 自动化汇率累集系统 Rzolue 8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,%L>TD'48s  
automatic teller machine [ATM] 自动柜员机 <gdKuoY  
autopay 自动转帐 p-6(>,+E[  
available assets 可用资产 EJbFo682  
available fiscal reserve 现存财政储备 ,IODV`L  
available profit 可用利润 IO(Y_7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 <0,szw  
average 平均；平均数；海损 s[ CnJZ\q  
average basic salary 平均基本薪金 0( s io\  
average consumer expenditure 平均消费开支；一般消费开支 H/eyc`  
average cost 平均成本 bay7%[BLB  
average cost of land production 增辟土地平均成本 f\Fk+)e@  
average daily turnover 平均每日成交额 :=<0Z1S  
average daily wage rate 平均每日工资率 e2onR~Cf  
average expenditure pattern 平均开支模式 j.5;0b_L^  
average growth rate 平均增长率 9
Xr@ll  
average net fixed assets 固定资产平均净值 RZV8
{
  
average of relatives 相对价格平均数 nhUL{ER  
average price 平均价格 ^J([w~&  
average propensity to consume 平均消费倾向；一般消费倾向 uAWmg8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 gEE6O%]g  
average rate 平均率 o*L#S1yL  
average revenue 平均收入；平均收益 e-taBrl;  
average stock 平均库存；平均存货 kH)JBx.  
average yearly rent 平均年租 GmA5E  
avoidance of double taxation 避免双重课税 mp{r$tc  
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 ice7J2r_  
hKT]M[Pv  
给你加分了