一些有用的会计术语(也不知道发的地方对不对)A

A: :J}t&t  
A share Ａ股；甲类股份 6*9}4`  
abatement of tax 减税；减扣免税额 h:XzUxL\  
ABN AMRO Bank N.V. 荷兰银行 8,?v?uE  
above-the-line expenditure 线上项目支出；经常预算支出 -3Avs9`5  
above-the-line receipt 线上项目收入；经常预算收入 [LT^sb  
ABSA Asia Limited 南非联合亚洲有限公司 IM=bK U  
absolute change 绝对数值变更 4@ILw  
absolute expenditure 实际开支 |{g+Y  
absolute guideline figure 绝对准则数字 STfyCtS  
absolute interest 绝对权益 HhA -[p  
absolute order of discharge 绝对破产解除令 |VOg\[f  
absolute profit margin 绝对利润幅度 D+V7hpH-  
absolute value 实值；绝对值 A]`El8_t"  
absolutely vested interest 绝对既得权益 })vOaYT|-  
absorbed cost 已吸收成本；已分摊成本 e{({|V '  
absorption 吸收；分摊；合并 @/J[t  
absorption rate 吸收率；摊配率；分摊率 `&M{cfp_  
ACB Finance Limited 亚洲商业财务有限公司 ,~ ?'Ef80  
acceptable form of reciprocity 合理的互惠条件 O<9~Kgd8h  
acceptable rate 适当利率；适当汇率 r%wA&FQ8U  
acceptance agreement 承兑协议 ^x*nq3^h\  
acceptance for honour 参加承兑 6 y"-I!&  
acceptor 承兑人；接受人；受票人 LL!.c  
acceptor for honour 参加承兑人 n?#!VN3  
accident insurance 意外保险 Z>F^C}
8f  
Accident Insurance Association of Hong Kong 香港意外保险公会 C7T(+Wd!,  
accident insurance scheme 意外保险计划 \u`)kJ5o1  
accident year basis 意外年度基准 HDM<w+ZxX  
accommodation 通融；贷款 (VvKGh  
accommodation bill 通融票据；空头票据 LiDvaF:@L!  
accommodation party 汇票代发人 dGZntT2D  
account balance 帐户余额；帐户结余
W[[oSqp  
account book 帐簿 gOT+%Ab{_  
account collected in advance 预收款项 J?)RfK|!  
account current book 往来帐簿 LCXO>MXN  
account of after-acquired property 事后取得的财产报告 ZZ/cq:3$P  
account of defaulter 拖欠帐目 @e~]t}fH  
account payable 应付帐款 
OwzJO  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 lJykyyCY+  
account receivable 应收帐款 ,O=a*%0rt  
account receivable report 应收帐款报表 MgnM,95  
account statement 结单；帐单；会计财务报表 2.}R
 
account title 帐户名称；会计科目 !=Y;h[J.p  
accountant's report 会计师报告 CR4rDh8za  
Accountant's Report Rules 会计师报告规则 ?tf&pgo  
accounting and auditing procedure 会计与审计程序；会计与核数程序 VvByHcLv  
Accounting Arrangements 《会计安排》 ;y?);!g  
accounting basis 会计基础 _\5~>g_  
accounting by Official Receiver 破产管理署署长呈交的帐目 71FeDpe  
Accounting Circular 《会计通告》 ~>G]_H]?  
accounting class 会计类别 `U!y
&Q$,  
accounting date 记帐日期；会计结算日期 GYRYbiwqdi  
accounting for money 款项核算 '/0#lF  
Accounting Officer 会计主任 TGT$ >/w >  
accounting period 会计报告期；会计期 @mw "W{  
accounting policy 会计政策；会计方针 KYJ1}5n  
accounting practice 会计惯例 (lA.3 4.p  
accounting principle 会计准则 '6Qy/R  
accounting record 会计记录 qg z*'_S  
accounting report 会计报告 k>4qkigjc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 OQ/<-+<
w  
Accounting Society of China 中国会计学会 XCB?ll*^  
accounting statement 会计报表 r'/;O  
accounting system 会计制度；会计系统
rt]S\  
accounting transaction 会计事项；帐务交易 oqkVYlE  
accounting treatment 会计处理 *#>F.#9  
accounting year 会计年度 c"YXxAJ  
accretion 增值；添加 g]mtFrP  
accrual 应计项目；应累算数目 s}M= oe  
accrual basis 应计制；权责发生制 cl[!`Z  
accrual basis accounting 应计制会计；权责发生制会计 \v@({nB8  
accrue 应累算；应计 Z{-Lc68  
accrued benefit 应累算利益 .W\ve>;  
accrued charges 应计费用 ,cTgR78'  
accrued cumulative preference share dividend 应累算的累积优先股股息 1N`vCt]w  
accrued expenses 应累算费用 @`u?bnx]e  
accrued interest payable 应付利息；应计未付利息 F SMj  
accrued interest receivable 应收利息；应计未收利息 KM?1/KZ/~  
accrued right 累算权益 9G?ldp8  
accruing profit 应累算的利润 V+MK'<#B  
accumulated fiscal reserve 累积财政储备 t *6loS0+  
accumulated profit 累积利润；滚存溢利 "vF MSY  
accumulated reserve 累积储备 3EFD%9n  
accumulation of surplus income 累积收益盈余 Zp`T  
acquired assets 既得资产 vvu<:16  
acquisition 收购；购置；取得 `qpc*enf0  
acquisition cost 购置成本 MKGS`X]<J  
acquisition expenses 购置费用 ={(j`VSUX0  
acquisition of 100% interest 收购全部股权 Q}%tt=KD  
acquisition of control 取得控制权 Hy
;Hs#  
acquisition of fixed assets 购置固定资产 AG"l1wz  
acquisition of shell “买壳” 7l8[xV  
acquisition price 收购价 E+_&HG}a  
act of God 天灾 3&&+YX  
acting partner 执事合伙人 bPD)D'Hs  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $j` $[tX6l  
active partner 积极参与的合伙人 ( `' 8Ww  
active trading 交投活跃 6/ g%\ka  
actual circulation 实际流通 ZwI 1* f  
actual cost 实际成本 jrJR1npB  
actual expenditure 实际开支；实际支出 X'sEE  
actual income 实际入息；实际收入；实际收益 U)jUq_LX  
actual market 现货市场 g9tu%cIkR  
actual price 现货价；实际价格 Eyh|a.)-  
actual profit 实际利润 8m=Z|"H@  
actual quotation 实盘；实际价位；实际报价 u4'z$>B  
actual year basis 按实际年度计算 O??vm?eo  
actuals 实货 'E]A.3-Mt  
actuarial investigation 精算调查 Ng<1Sd|MV  
actuarial principle 精算原则 ~&G4)AM  
actuarial report 精算师报告 $`Nd?\$  
Actuarial Society of Hong Kong 香港精算学会 '8`T|2  
actuarial valuation 精算师估值 tn<6:@T  
actuary 精算师 M8W#io  
ad referendum agreement 暂定协议；有待覆核的协定 j\
)H  
ad valorem duty 从价税；按值征税 W*T{,M@Y  
ad valorem duty system 从价税制  -/{af  
ad valorem fee 从价费 <HoAj"xf  
ad valorem tariff 从价关税 q|#MB7e/  
additional allowance 额外免税额 mMw;0/n  
additional amount for unexpired risk 未过期风险的额外款额 ma8wmQ9JR  
additional assessable profit 补加应评税利润 S)\8|ym6!  
additional assessment 补加评税 A=3HO\n5  
additional commitment 额外承担 a<Uqyilm  
additional commitment vote 额外承担拨款 9w^zY;Y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 - V) R<  
additional dependent parent allowance 供养父母额外免税额 3P=w =~e  
additional provision 额外拨款 z_SagU,\  
additional stamp duty 附加印花税 <&#+E%E4  
additional tax 补加税罚款；补加税款 -e`;bX_N)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -f>'RI95>  
adjudged bankrupt 被裁定破产 I lG:X)V%  
adjudicated bankrupt 裁定破产人
cy3ww})  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @ RR\lZ  
adjudication of bankruptcy 裁定破产；宣告破产 R9dP,<2  
adjudication of insolvency 裁定无力偿还债务 BA+_C]%ZJ  
adjusted actual 经调整的实数；调整后的实数 L'kq>1QWf  
adjusted current assets 经调整的流动资产；调整后的流动资产 r2eQ{u{nX  
adjusted figure 经调整的数字；调整后的数额 mBl7{w;Iv  
adjusted liabilities 经调整的负债；调整后的负债 =&U`9qN  
adjusted loss 经调整的亏损；调整后的亏损 |qUrEGjiSS  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 mN1Ssq"B  
adjusted profit 经调整的利润；调整后的利润 +uQB rG  
adjusted surplus 经调整的盈余额；调整后的盈余额 |HbEk[?^s  
adjusted value 经调整的价值；调整后的价值 av'*u  
adjustment 调整；修订；理算〔保险〕 Wc'Ehyi;  
adjustment centre 调剂中心 9;f|EGwZ  
adjustment lag 调整过程的时间差距；调整时差 : }?{@#Z  
adjustment mechanism 调整机制 ZlR!s!vv  
adjustment of loss 亏损调整 Aka^e\Y@6*  
adjustment process 调整过程；调整程序 womq^h6  
adjustment range 调整幅度 R_e)mkE  
administered exchange rate 受管制汇率 g()m/KS<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 xPQL?.  
administration expenses 行政费用 jXIE
p01  
administration fee 手续费；行政费 p5*lEz|$  
administration in bankruptcy 破产管理 =MSu3<y,  
administration order 遗产管理令 j7/(sf  
administrator 管理人；遗产管理人 "bX4Q4Dq  
administrator of the estate 遗产管理人 Eb@MfL  
admission of debt 债项承认书 LHi6:G"Y(  
admission of proof 接纳债权证明 !wh=dQgMe  
advance 放贷款项；垫付款项；预支款项；预付款项 m^tNqJs8  
advance account 暂支帐目；预付款帐户 :,F=w0O  
advance compensation 预付补偿金 )SiY(8y  
advance from shareholder 股东垫款 J+2R&3;_O  
advance pending reimbursement 预支以待日后付还 *8\(FVyG^  
advanced economy 先进经济体系 @-6?i)  
advancement 预付；预付财产 hZuYdV{'h  
advances warrant 垫款令 M\UWWb&%\  
advancing 贷出 Es;;t83p  
adverse balance 逆差 \3^Pjx  
adverse exchange 逆汇 I'IB_YRL4  
advertisement addressed to shareholders 在报章刊登的致股东通告 <-)9
>c:k  
advice for collection 托收通知书 @d)a~[pm  
advice of drawing 提款通知书；汇票通知书 oh&Y<d0  
advice of payment 付款通知 XZO<dhZX:  
Advisory Committee [Securities and Futures Commission] OV|Z=EwJ  
谘询委员会〔证券及期货事务监察委员会〕 yX9B97XyC  
Advisory Committee on Diversification 经济多元化谘询委员会 *Mi6  
affidavit 誓章；遗产申报誓章 %0v*n8  
affidavit of no receipt 述明无收款的誓章 ;BTJ%F.  
affiliate 联号；联营公司；附属公司 )73DT3-0$  
affiliated company 附属公司；联号；联营公司 lG]GlgSs  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 O,9X8$5H-a  
affordability 负担能力 >eo8  
African Development Bank [AfDB] 非洲开发银行 jOl1_  
after-acquired property 事后取得的财产 NgxO&Zp  
after-hours dealing 市后交易 RndOm.TE  
after-tax profit 税后盈利；税后利润；税后溢利 kPJ~X0Fr{t  
agency agreement 代理协议 :&$Xe1)i]  
agency expenses 代理机构的开支 a;p6?kv  
agency fee 代理费 MZ^Ch   
Agency Law 《代理法》 E& ]_U$  
agent 代理人；承销人 ^ wQcB  
agent of company 公司代理人 ngq
UH  
agent's fee 代理人费；经纪费 liG~
y|  
aggregate 总计；总数；总体数字 LW?2}`+  
aggregate amount 总款额；总额 /nM*ljfB\  
aggregate assets and liabilities 总体资产与负债 4~WlP,,M  
aggregate at constant price 按固定价格计算的总体数字 jr1Se9u D  
aggregate demand 总需求 b-b;7a\N  
aggregate gross position 总持仓量 wea\8[U3"  
aggregate limit 总限额 +~:0Dxv W  
aggregate of salaries tax 合计薪俸税 N7B}O*;  
aggregate performance 总体表现；总体业绩 AzX(~Qc  
aggregate supply 总体供应 `q1}6U/k  
aggregate surplus 总盈余 ?M<|r11}  
aggregate total 整体总额 uN&M\(  
aggregate value 总值；合计价值 =+Tsknq  
aggregated basis 合计基准 )`RZkCe  
aggregated net chargeable income 合计应课税入息实额 fiqj;GW  
aggregation 合并计算；合计；总和 ^z?=?%{  
aggregation of incomes of husband and wife 夫妇入息合并计算 R7t bxC  
aggregation of property 财产的总和 gD40y\9r  
agio 差价；贴水 PDZ)*$EE  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 <Am^z~[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -AeHY'T  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 tQnJS2V"{u  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment F\P!NSFZV  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 A?V<l<EAm  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |Kn^w4mN  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Z{16S=0  
agreement for a settlement 授产协议 bl9E&B/  
agreement for assignment 转让协议 G[B*TM6$  
agreement for sale 售卖协议；买卖协议 Faw. GU  
agreement for sale and purchase 买卖协议 Q }8C  
agreement for the payment of interest 支付利息协议 nTQ (JDf  
agreement for the repayment of money 还款协议 &`5 :GLV  
agreement of reinsurance 再保险协议 lc-*8eS  
Agricultural Bank of China 中国农业银行 +{bh  
air passenger departure tax 飞机乘客离境税 gU*I;s>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >hesxC!  
airport tax 机场税 A'(k Yc  
alcohol duty 酒精税 vev8l\  
alienation 让与；让渡；转让 ,XP@ pi  
alimony 生活费；赡养费 '|+=B u  
All Ordinaries Index [AOI] 所有普通股指数 .Px,=56$X  
all risks 全险；综合险 ^f"&}%"M  
All Sales Record for Stock Market 《股票市场成交报告》 6P6Jx;  
Allied Capital Resources Limited 新联财务有限公司 k dUc&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 QD6Z=>?S  
allocation letter 拨款信件 l>33z_H^  
allocation of fund 分配款项；预留款项 XAGiu;<,=  
allocation of profit 利润分配；溢利分配 _"`/^L`Q?  
allocation warrant 拨款令 w7[
0  
allotment 分配；配股 zkvH=wL  
allotment notice 股份配售通知；配股通知 j[BgP\&,  
allotment of shares 股份分配 _4A&%>   
allowable 可获宽免；免税的 5vl2yN  
allowable business loss 可扣除的营业亏损 m';|}z'  
allowable expenses 可扣税的支出 JCBnFrP  
allowance 免税额；津贴；备抵；准备金 ,9+nfj  
allowance for debts 债项的免税额 *+# k{D,  
allowance for depreciation by wear and tear 耗损折旧免税额
T)*l' g'  
allowance for funeral expenses 殡殓费的免税额 uFa-QG^Y{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |HT)/UZ|  
allowance for repairs and outgoings 修葺及支出方面的免税额 |c BHBd  
allowance to debtor 给债务人的津贴 Zj5NWzj X  
alteration of capital 资本更改 pzYG?9cwz  
alternate trustee 候补受托人 !vi4* @:  
amalgamation 合并 Y-?51g[u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `jt(DKB+J  
ambit of charges 征税范围；收费范围 zh?xIpY  
amended valuation 经修订的估值 o<Ke3?J\  
American Commodities Exchange 美国商品交易所 8~rT  
American Express Bank Limited 美国运通银行 .jy)>"h0  
American Stock Exchange 美国证券交易所 P/HHWiD`D  
amortization 摊销 ],WwqD=  
amount due from banks 存放银行同业的款项 k0R,!F  
amount due from banks abroad 存放海外银行同业的款项 [)B@  
amount due from holding companies 控股公司欠款 NF@i#:  
amount due from local banks 存放本港银行同业的款项 agGgJ@  
amount due to banks 银行同业的存款 I-j(e)P(o_  
amount due to banks abroad 海外银行同业的存款 6NP`P jR  
amount due to holding companies 控股公司存款 Gf!t< =T   
amount due to local banks 本港银行同业的存款 %Gnd"SGs  
amount due to outport banks 外埠银行同业的存款 nT(!HD
H  
amount for note issue 发行纸币的款额 d;IJ0xB+by  
amount of bond 担保契据的款额 F12S(5Z0%  
amount of consideration 代价款额 yRSy(/L^+  
amount of contribution 供款数额 oKZ[0(4<  
amount of indebtedness 负债款额 WIhIEU7/  
amount of principal of the loan 贷款本金额 _q2`m  
amount of rates chargeable 应征差饷数额 3
BuD/bs  
amount of share capital 股本额 =2Pz$q*ub  
amount of sums assured 承保款额 MX%|hIOpr  
amount of variation 变动幅度 *s 1D\/H  
amount of vote 拨款数额 ,<IL*=a  
amount payable 应付款额 pvK \fSr  
amount receivable 应收款额 1j_aH#Fz:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8kKRx  
analysis 分析 yKel|vM#  
ancillary risk 附属风险 aA!@;rR<yU  
annual account 周年帐目；周年帐目报表；年度决算；年结 8JFnB(3xU  
annual accounting date 年结日期 OsDp88Bc  
annual allowance 每年免税额；年积金；年度津贴；年津 $,!dan<eA  
annual balance 年度余额 |YMzp8Da(  
annual disposable income 每年可动用收入 w`w `q'  
annual estimates 周年预算 \f~u85  
annual fee 年费 >:(6{}b  
annual general meeting 周年大会 'lSnyW{  
annual growth rate 年增率；每年增长率 %>oT7|x  
annual long-term supplement 长期个案每年补助金 U<#$w{d:  
annual pensionable emolument 可供计算退休金的年薪 Jc9@VxWY  
annual report 年报 iGpK\oH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hPNQGVv  
annual return 周年报表；周年申报表；每年报税表格 _%C_uBLi  
Annual Return Rules 《周年报表规则》 :K a^  
annual review of consumer prices 每年消费物价回顾 @8T Vr2uy  
annual roll-forward basis 逐年延展方式 qhv4R|)  
annual salary 年薪 il 8A&`%  
annual statement 年度报表；年度决算表 !M#?kKj  
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 m&;zLBA;  
annuitant 年金受益人 bUEt0wRR  
annuity 年金 U:C-\ M  
annuity contract 年金合约 fbW,0  
annuity on human life 人寿年金 [U_Q 2<H  
antecedent debt 先前的债项 4IH0
un
 
ante-dated cheque 倒填日期支票
8
tG/VE[  
anticipated expenditure 预期开支 e\+~  
anticipated net profit 预期纯利 htNL2N  
anticipated revenue 预期收入 @p?b"?QaB  
anti-inflation measure 反通货膨胀措施 @9 qzn&A  
anti-inflationary stance 反通货膨胀立场 Q7OnhGA  
apparent deficit 表面赤字 6=aBD_2@  
apparent financial solvency 表面偿债能力 mUe@Dud  
apparent partner 表面合伙人 MC[`<W)u  
application for personal assessment 个人入息课税申请书 H-PW(  
application of fund 资金应用 3tx0y
 
application to release as liquidator and to destruct the books of accounts and documents <%5-Pzp  
申请免除清盘人职务及毁灭帐簿与文件 `:B  
appointed actuary 委任精算师 
D:S6Mu  
appointed auditor 委任核数师；委任审计师 j.
G.Mx"  
appointed trustee 委任的受托人 >8.v.;`  
appointer 委任人 hA&j?{  
apportioned pro rata 按比例分摊 UGezo3}  
apportionment 分配；分摊 I*`=[nR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a`GN@ 8  
apportionment formula 分摊方程式 5r2ctde)Y  
apportionment of estate duty 遗产税的分摊 _tWfb}6;Zb  
appraisal 估价；评估 6kmZ!9w0|  
appreciable growth 可观增长 jQw`*Y/,  
appreciable impact 显着影响 $TH'"XK  
appreciable increase 可观增长 ,AFC1t[0  
appreciation 增值；升值 J_((o  
appreciation against other currencies 相对其他货币升值 qJAv=D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9cx!N,R t  
appreciation tax 增值税 GwU>o:g"  
appropriation 拨款；拨用；拨付 {R6Zwjs  
appropriation account 拨款帐目 HnYFE@Nl:U  
Appropriation Bill 拨款法案 .P0Qs&i  
appropriation-in-aid system 补助拨款办法 #E~WVTOw  
approved assets 核准资产 e-duZ o  
approved basket stock 认可一篮子证券 _g/TH-;^  
approved budget 核准预算 cVv4gQD\  
approved charitable donation 认可慈善捐款 (tz_D7c$F  
approved charitable institution 认可慈善机构 }tS6Z:fOY  
approved currency 核准货币；认可货币 WPh |~]by<  
approved estimates 核准预算 m}'t'l4 c  
approved estimates of expenditure 核准开支预算 UHsrZgIRYT  
approved overseas insurer 核准海外保险人 kxKnmB#m-  
approved overseas trust company 核准海外信托公司 3T.M?UG>  
approved pooled investment fund 核准汇集投资基金 olQ8s*  
approved provident fund scheme 认可公积金计划 AD4L`0D  
approved provision 核准拨款  6@Z'fT4  
approved redeemable share 核准可赎回股份 OKLggim{  
approved regional stock 认可地区性证券 j@_) F^12  
approved retirement scheme 认可退休金计划 JWm^RQ  
approved subordinated loan 核准附属贷款 @{$Cv"6769  
arbitrage 套戥；套汇；套利 \Z7([Gh  
arbitrageur 套戥者；套汇者 o\:f9JL  
arbitrary amount 临时款项 =-s20mdj  
arrangement 措施；安排；协定 f 7QUZb\  
arrears 欠款 TG%hy"k  
arrears of pay 欠付薪酬 $'mB8 S  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ubos#hP  
articles of association 组织章程；组织细则；组织章程细则 gPhw.e""  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +e3WwU
x  
ascertainment of profit 确定利润 R*TGn_J`  
"Asia Clear" “亚洲结算系统” [C~)&2wh>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^Hhw(@`qf  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 %JA&O  
Asian Development Fund [ADF] 亚洲发展基金 >[P7Zlwv4  
Asian dollar bond 亚洲美元债券 ws=9u-  
Asian dollar market 亚洲美元市场 GVHfN5bTqn  
Asian dollar rate 亚洲美元利率 2ZzD^:V[}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +hvIJv ?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "!_ 4%z-  
asked price 沽盘；喊价；索价；卖方报价 94k)a8-!  
assessable income 应评税入息 {-7yZ]OO$  
assessable loss 应评税亏损 EX_sJc  
assessable profit 应评税利润 ; K 6Fe)  
assessable value 应评税值 Z!=Pc$?  
assessed profit 估定利润 A>1p]#  
assessed value 经评估价值 .0*CT:1=0  
assessment 评税；评定；估价；评税单 j7HlvoZV  
assessment number 评税编号；估价编号 ~RLx;  
assessment of additional tax 补加税评税 ))+98iU1s  
assessment of performance 业绩评估；实绩评价 <[B[  
Assessor 评税主任 =rO>b{,hs  
asset price bubbles 资产价格泡沫 o:Os_NaD  
asset-backed securities 具资产保证的证券 {@F["YPxy  
assets accretion 资产增值 8iH;GFNJ7'  
assets and liabilities 资产与负债 L)nVpqm   
assets betterment statement 资产递增表；资产改进表 BnnUUaE  
assets lending 实物放款；有抵押贷款 q?]@' ^:;  
assets of the company passing on the death 死者去世时转移的公司资产 )D-.7m.v]  
assets pledged as security for liabilities 用作负债抵押的资产 sq6%=(q(?  
assets portfolio 资产投资组合 Sph"w08  
assets price 资产价格 o_KcnVQ\  
assets quality 资产质素 )s7Tv#[  
assets realization 资产变现 "drh+oo.  
assets refinancing arrangement 资产再集资安排 dK(%u9v  
assets securitization 资产证券化 j{w,<Wt>  
assets situated outside Hong Kong 在香港以外地方的资产 eYX_V6c
 
assets stripping 削减资产；拆卖资产 ~m09yc d<  
assets value 资产值 V1b_z  
assignee 承让人 O> ^~SO  
assignment 转让；转让书；转让契 D>#v 6XI  
assignment of interest 权益转让 VOK$;s'9}  
assignment of letters patent and trade mark 专利证书及商标转让 f;XsShxr  
assignment of property 物业转让；物业转让书 'UG}E@G  
assignment right 转让权 EKS<s82hF&  
assignor 转让人 xS-nO_t 'E  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Nb9V/2c;V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 OVo  
associate member 附属会员 ~aR='\<  
associated body corporate 相联法人团体 ysT!^-&p  
associated company 相联公司；联属公司 c:_i)":  
associated corporation 相联法团 yc4f\0B/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Gv nclnG  
公认会计师公会〔英国〕 V7'x? pt  
Association of Futures Exchange Brokers 香港期货经纪协会 r~!%w(N|M  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 pmD-]0  
association of underwriters 承保人组织 #LyjJmQ  
assumption of control 接管 B+$Q"  
assurance 担保；保险；转易；转易书 
>sS:x,-  
assurance of interest 权益的转易 l \n:"*To  
at 19XX price 按一九ＸＸ年价格计算 MdboWE5i  
at a discount 按赔价计算；按贴水价格计算；打折扣 M|kDys  
at a premium 按溢价计算；按升水价格计算 o[r6sz:  
at call 通知付款；按通知 86 /i~s  
at constant market price 按固定市价计算 ieLN;)Iy^  
at constant price 按固定价格计算 c&?H8G)x  
at cost 按成本计算 )"3oe?  
at current market price 按当时市价计算；按现时市价计算 ,) jB<`  
at current price 按当时价格计算；按现时价格计算 x4A~MuGU  
at factor cost 按要素成本计算；按生产要素成本计算 wQS w&G  
at money-of-the-day price 按付款当日价格计算 $ 5-2cL  
at or better 按指定或较佳价位〔买卖指令〕 @
`*YZq>p  
at par 按面值计算；平价 L , Fso./y  
at sight 见票即付 2u H\8A+'f  
at the close 按收市盘 [_G0kiI}W"  
at the opening 按开市盘 VP[!ji9P  
attestation 见证；见证条款 )w?$~q  
at-the-money option 平价期权 im[gbac  
attorney 受权人；受托代表人
4qcIoO  
attornment 新拥有人承认书 x[@3;_'K  
attributable profit 可归属利润 QAnfxt6  
attributable share value 可归属股份价值 R/xCS.yl}  
Auckland Stock Exchange 奥克兰证券交易所 !4cdP2^P  
auction 拍卖 uqeWdj*Y  
auctioneer 拍卖商 [Et\~'2w8=  
audit 审计；核数 Z5a@fWU  
Audit Commission 审计署 1% %Tm"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @!NHeH=pR  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 e[&3K<  
audit review 帐目审查 MW@b;=(  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >b](v)  
audited account 审计帐目；经审计的帐目 =0fx6V  
audited annual account 经审计的周年帐目 959jp85  
audited balance sheet 经审计的资产负债表 0(f;am0y  
auditor 核数师；核数主任；审计师 s/0FSv x  
auditor's certificate 核数师证明书；审计师证明书 >:nJTr  
auditor's report 核数师报告；审计师报告 R:m=HS_  
Aussie bond 澳元债券 QD VA*6F  
austerity budget 紧缩预算 DJjDKVO5t  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >mSl~.I2  
Australia All Ordinaries Index 澳洲所有普通股票指数 #@"rp]1xv  
Australian Dollar [AUD] 澳元 >ZsK5v  
Australian Options Market 澳大利亚期权市场 neH"ks5  
Australian Securities Commission 澳洲证券事务监察委员会 S2SQ;s-t_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Z'bMIdV  
Australian Stock Exchange 澳大利亚证券交易所 oDI*\S>  
Austrian Schilling [ATS] 奥地利先令 <rmV$_  
authentication 认证；鉴证 @<JQn^M  
authority to purchase 委托购买证；委购书 4DM|OL`w  
authorization 认可；核准；授权；授权书 vrx3O  
authorization by direction 指示授权 CnA)>4E*'  
authorization by instruction 指令授权 emIbGkH  
authorization by warrant 令状授权 Pg C]@Q%  
authorization of unit trust 单位信托的认可 G"sc;nT  
authorized agent 指定代理人 m4LM10  
authorized capital 法定资本 RA67w&  
authorized clerk 出市员  :!FwF65  
authorized dealer 认可交易商 <q=B(J'  
authorized financial institution 认可财务机构 EPnB%'l\c  
authorized fund 认可基金 t^;Fq{>  
authorized fund house 获授权的基金公司；认可基金公司 SntYi0,`  
authorized institution 认可机构 *heQ@ww  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 D];([:+4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 cSDCNc*%  
authorized insurer 获授权保险人；获认可承保人 Z}StA0F_  
authorized investment 特准投资项目 ,OAWGFKOp  
authorized person 获授权人 d>psqmQ  
authorized representative 获授权代表 l(4.
/M  
authorized share capital 法定股本 ,Gx=e!-N5  
automated quotation system 自动报价系统 %=eD)p7l-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3iL&;D  
自动交易系统〔香港期货交易所有限公司〕 iiB$<b.((I  
automatic adjustment mechanism 自动调整机制 rWmi 'niu  
automatic adjustment system 自动调整系统 M_I\:Q  
Automatic Clearing House 自动票据交换所 K%Ml2V   
automatic exchange rates accumulation system 自动化汇率累集系统 g<3>7&^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9DKB+K.1  
automatic teller machine [ATM] 自动柜员机 YHAg4eb8  
autopay 自动转帐 $>m<+nai'  
available assets 可用资产 ?,>y`Qf*|  
available fiscal reserve 现存财政储备  ?C\9
lLX  
available profit 可用利润 sxa (  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 {Vu:yh\<  
average 平均；平均数；海损 t4uxon
 
average basic salary 平均基本薪金 {u3u%^E;R  
average consumer expenditure 平均消费开支；一般消费开支 r{&"]'/X  
average cost 平均成本 "// 8^e%Xo  
average cost of land production 增辟土地平均成本 +-V?3fQ  
average daily turnover 平均每日成交额 ?&_\$L[  
average daily wage rate 平均每日工资率 Z] }@#/ n  
average expenditure pattern 平均开支模式 0q!{&pt  
average growth rate 平均增长率 o 4wKu  
average net fixed assets 固定资产平均净值 8;rS"!
qM  
average of relatives 相对价格平均数 nJC}wh2d#  
average price 平均价格 b7mP~]V  
average propensity to consume 平均消费倾向；一般消费倾向 -&tiM v  
average propensity to save 平均储蓄倾向；一般储蓄倾向 =p$Wo  
average rate 平均率 1t'\!  
average revenue 平均收入；平均收益 "rJL ^ \r  
average stock 平均库存；平均存货 ')<$AMy1  
average yearly rent 平均年租 5o#8DIal  
avoidance of double taxation 避免双重课税 _;W|iUreb  
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 _Qas+8NW  
 VVY\W!  
给你加分了