一些有用的会计术语(也不知道发的地方对不对)A

A: u 1>2
v  
A share Ａ股；甲类股份 zU5v /'h>d  
abatement of tax 减税；减扣免税额 du<tGsy  
ABN AMRO Bank N.V. 荷兰银行 [g7L&`f9  
above-the-line expenditure 线上项目支出；经常预算支出 g;H=6JeG/  
above-the-line receipt 线上项目收入；经常预算收入 Lu?C-$a C  
ABSA Asia Limited 南非联合亚洲有限公司 .p<:II:6  
absolute change 绝对数值变更 
nD_GL  
absolute expenditure 实际开支 |U:k,YH  
absolute guideline figure 绝对准则数字 r<9Iof4  
absolute interest 绝对权益 j@n)kPo,1  
absolute order of discharge 绝对破产解除令 k$
4y9{  
absolute profit margin 绝对利润幅度 Z+*9#!?J  
absolute value 实值；绝对值 9g9HlB&Ze  
absolutely vested interest 绝对既得权益 Xpr?Kgz  
absorbed cost 已吸收成本；已分摊成本 z6KCv(zvB  
absorption 吸收；分摊；合并 :y'Ah#  
absorption rate 吸收率；摊配率；分摊率 v"y-0$M  
ACB Finance Limited 亚洲商业财务有限公司 JA %J$d  
acceptable form of reciprocity 合理的互惠条件 \ ZgE  
acceptable rate 适当利率；适当汇率 /Wi[OT14  
acceptance agreement 承兑协议 I:=S0&%)  
acceptance for honour 参加承兑 { }:#G  
acceptor 承兑人；接受人；受票人 Gw}%{=D9  
acceptor for honour 参加承兑人 n<Z({\9&H  
accident insurance 意外保险 tIWmp30S  
Accident Insurance Association of Hong Kong 香港意外保险公会 |6.l7u?d  
accident insurance scheme 意外保险计划 GSoX<*i  
accident year basis 意外年度基准 RVZ")Z(  
accommodation 通融；贷款 $h+1u$po  
accommodation bill 通融票据；空头票据 .T}Wdng  
accommodation party 汇票代发人 QVv#fy1"6  
account balance 帐户余额；帐户结余 P}Gj%4/G  
account book 帐簿 M,j U}yD3  
account collected in advance 预收款项 aZH:#lUlj  
account current book 往来帐簿 ${<%" hR$  
account of after-acquired property 事后取得的财产报告 W =D4r  
account of defaulter 拖欠帐目 6|gCuT4  
account payable 应付帐款 rlMLW  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 j
b!x:  
account receivable 应收帐款 mUNn%E:7@{  
account receivable report 应收帐款报表 q_MPju&*  
account statement 结单；帐单；会计财务报表 [8Y:65  
account title 帐户名称；会计科目 _'#n6^Us<  
accountant's report 会计师报告 Q
7HRzA^-  
Accountant's Report Rules 会计师报告规则 =rMUov h  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i[O& )N,c  
Accounting Arrangements 《会计安排》 `fA@hK   
accounting basis 会计基础 B al`y  
accounting by Official Receiver 破产管理署署长呈交的帐目 r)Ma3FL0;  
Accounting Circular 《会计通告》 |J1$=s  
accounting class 会计类别 vHgi<@u  
accounting date 记帐日期；会计结算日期 >Rl"  
accounting for money 款项核算 *l"T$H   
Accounting Officer 会计主任 wy<\Tg^J  
accounting period 会计报告期；会计期 b(,M1.[qt  
accounting policy 会计政策；会计方针 
zN[hkmh  
accounting practice 会计惯例 ?j'7l=94A  
accounting principle 会计准则 ;!>rnxB?4  
accounting record 会计记录 J!AgBF N4  
accounting report 会计报告 &u]8IEv}u  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 } +TORR?  
Accounting Society of China 中国会计学会 6O7'!@@  
accounting statement 会计报表 wx]0p  
accounting system 会计制度；会计系统 IQAZuN"<  
accounting transaction 会计事项；帐务交易 h}>"j%I  
accounting treatment 会计处理 Z&G+bdA>,  
accounting year 会计年度 &pP;Neh;  
accretion 增值；添加 034iK[ib"  
accrual 应计项目；应累算数目 )\1@V+!E%  
accrual basis 应计制；权责发生制 '50OgF'  
accrual basis accounting 应计制会计；权责发生制会计 K='z G*$l  
accrue 应累算；应计 r7RIRg_  
accrued benefit 应累算利益 R8Wr^s>'  
accrued charges 应计费用 N+9VYH"*  
accrued cumulative preference share dividend 应累算的累积优先股股息 )~G
mU9f  
accrued expenses 应累算费用 #%pI(,o=  
accrued interest payable 应付利息；应计未付利息 sv2A-Dld  
accrued interest receivable 应收利息；应计未收利息 e|g5=2(Pr&  
accrued right 累算权益 IDad9 Bx  
accruing profit 应累算的利润 ]vz%iv_  
accumulated fiscal reserve 累积财政储备 fJ=
0HNmX  
accumulated profit 累积利润；滚存溢利 sSr&:BOsi  
accumulated reserve 累积储备 5us:adm[pD  
accumulation of surplus income 累积收益盈余 Z|&MKG24  
acquired assets 既得资产 ^3G{|JB!+  
acquisition 收购；购置；取得 kYM~d07 V  
acquisition cost 购置成本 HSw;^E)1  
acquisition expenses 购置费用 2%
MC
Yn  
acquisition of 100% interest 收购全部股权 FVMD>=k  
acquisition of control 取得控制权 /{EP*,/*  
acquisition of fixed assets 购置固定资产 E`kG-Q5Dw  
acquisition of shell “买壳” P:hBt\5B  
acquisition price 收购价 U2ohHJ``  
act of God 天灾 ({ +!`}GY  
acting partner 执事合伙人 /?wtF4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 To\QjP-  
active partner 积极参与的合伙人 hnffz95  
active trading 交投活跃 +xRK5+}9  
actual circulation 实际流通 L\37xJo  
actual cost 实际成本 TeMHm?1^  
actual expenditure 实际开支；实际支出 b}2ED9HG\  
actual income 实际入息；实际收入；实际收益 HNb/-e ,"  
actual market 现货市场 S%$ }(  
actual price 现货价；实际价格 ^8]NxV@l  
actual profit 实际利润 z$&{:\hj  
actual quotation 实盘；实际价位；实际报价 aKJwofD  
actual year basis 按实际年度计算 L{#IT.  
actuals 实货 \J4L:.`qS  
actuarial investigation 精算调查 t DO=P c  
actuarial principle 精算原则 pg6cF  
actuarial report 精算师报告 S~<$Hy*kh  
Actuarial Society of Hong Kong 香港精算学会 aJSO4W)P  
actuarial valuation 精算师估值 \/
93Dz  
actuary 精算师 @Y?#Sl*  
ad referendum agreement 暂定协议；有待覆核的协定 e-~N"  
ad valorem duty 从价税；按值征税 x/%aM1"X^  
ad valorem duty system 从价税制 1]d!~  
ad valorem fee 从价费 ru'F6?d  
ad valorem tariff 从价关税 9-sw!tKx  
additional allowance 额外免税额 gx-2v|pZ  
additional amount for unexpired risk 未过期风险的额外款额 vXev$x=w-  
additional assessable profit 补加应评税利润 DMs,y{v  
additional assessment 补加评税 H(H<z,$}T  
additional commitment 额外承担 Oylf<&knF\  
additional commitment vote 额外承担拨款 M#ZcY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #9=Vg  
additional dependent parent allowance 供养父母额外免税额 c\/=iVw,  
additional provision 额外拨款 :vYYfs&  
additional stamp duty 附加印花税 seba9y  
additional tax 补加税罚款；补加税款 CYt?,qk-r  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 N'F77 .  
adjudged bankrupt 被裁定破产 tCw<Ip  
adjudicated bankrupt 裁定破产人 %3s1z<;R[S  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *}Xf!"I#]N  
adjudication of bankruptcy 裁定破产；宣告破产 #^#PP
O  
adjudication of insolvency 裁定无力偿还债务 [m->5H  
adjusted actual 经调整的实数；调整后的实数 36.Z0Z1'F>  
adjusted current assets 经调整的流动资产；调整后的流动资产 ke!?BZx  
adjusted figure 经调整的数字；调整后的数额 'Oxy$U   
adjusted liabilities 经调整的负债；调整后的负债 MO[2~`,Q!  
adjusted loss 经调整的亏损；调整后的亏损 q~rEq%tk  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 QER?i;-wb  
adjusted profit 经调整的利润；调整后的利润 H h4WMZJG  
adjusted surplus 经调整的盈余额；调整后的盈余额 at@G/?  
adjusted value 经调整的价值；调整后的价值 JX<)EZ!F  
adjustment 调整；修订；理算〔保险〕 &g#@3e1>  
adjustment centre 调剂中心 }?lrU.@zg  
adjustment lag 调整过程的时间差距；调整时差 []D&bYpv  
adjustment mechanism 调整机制 t1]K<>g  
adjustment of loss 亏损调整 md+nj{Ib  
adjustment process 调整过程；调整程序 9
/9j+5}+  
adjustment range 调整幅度 '_<{p3M  
administered exchange rate 受管制汇率 .28<tEf  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 YP 6`L  
administration expenses 行政费用 -<6\1J  
administration fee 手续费；行政费 1eA
7>$w}[  
administration in bankruptcy 破产管理 QemyCCP+  
administration order 遗产管理令 fAF1"4f  
administrator 管理人；遗产管理人 S2E8Gq9  
administrator of the estate 遗产管理人 7 G)ZN{'  
admission of debt 债项承认书 65L6:}#  
admission of proof 接纳债权证明 }#3V+X  
advance 放贷款项；垫付款项；预支款项；预付款项 B)$| vK=  
advance account 暂支帐目；预付款帐户 S&e0u%8mc  
advance compensation 预付补偿金 >d@&2FTO  
advance from shareholder 股东垫款 uMUBh 80,L  
advance pending reimbursement 预支以待日后付还 85>05?  
advanced economy 先进经济体系 .GbX]?dN  
advancement 预付；预付财产 W=lyIb{?^0  
advances warrant 垫款令 mD/9J5:  
advancing 贷出 88Ey12$  
adverse balance 逆差 6e(Qwt  
adverse exchange 逆汇 8<5]\X  
advertisement addressed to shareholders 在报章刊登的致股东通告 a@8v^
G  
advice for collection 托收通知书 `Nv=B1  
advice of drawing 提款通知书；汇票通知书 w}L]X1#sF  
advice of payment 付款通知 %W'v}p  
Advisory Committee [Securities and Futures Commission] ^9m\=5d  
谘询委员会〔证券及期货事务监察委员会〕 -N6f1>}pE  
Advisory Committee on Diversification 经济多元化谘询委员会 ; a/X<  
affidavit 誓章；遗产申报誓章 D{!6Y*d6&s  
affidavit of no receipt 述明无收款的誓章 phQUD  
affiliate 联号；联营公司；附属公司 90Pl$#cb2  
affiliated company 附属公司；联号；联营公司 dMP
c:tJT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,ZaRy$?  
affordability 负担能力 {SOr#{1z*  
African Development Bank [AfDB] 非洲开发银行 <5d~P/,  
after-acquired property 事后取得的财产 FO+Zue.RS  
after-hours dealing 市后交易 `-.%^eIp  
after-tax profit 税后盈利；税后利润；税后溢利 svsqg{9z  
agency agreement 代理协议 -#7'r<I9@  
agency expenses 代理机构的开支 ,NOsFO-`<  
agency fee 代理费 ~Io7]  
Agency Law 《代理法》 D!@Ciw  
agent 代理人；承销人 Yf:IKY  
agent of company 公司代理人 Wfu(*  
agent's fee 代理人费；经纪费 '>NCMB{*  
aggregate 总计；总数；总体数字 7jxs
lI&F  
aggregate amount 总款额；总额 bW$,?8(  
aggregate assets and liabilities 总体资产与负债 )}g(b=  
aggregate at constant price 按固定价格计算的总体数字 XYjV.j\  
aggregate demand 总需求 H  >j  
aggregate gross position 总持仓量 26e]`]!SU  
aggregate limit 总限额 oOnop-z7  
aggregate of salaries tax 合计薪俸税 kd>hhiz|  
aggregate performance 总体表现；总体业绩 !6n_}I-W  
aggregate supply 总体供应 NYt&@Z}]  
aggregate surplus 总盈余 s0\X ^  
aggregate total 整体总额 &[_g6OL  
aggregate value 总值；合计价值 Jk&3%^P{m  
aggregated basis 合计基准 neB\q[
k  
aggregated net chargeable income 合计应课税入息实额 d.3E[AJa(  
aggregation 合并计算；合计；总和 eS{!)j_^  
aggregation of incomes of husband and wife 夫妇入息合并计算 B%
" d~5Y  
aggregation of property 财产的总和 $}RJ,%~'x  
agio 差价；贴水 !4]TXH0f  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 O80<Z#%j`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @>u]4Jn  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 \@WDV  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |_LU~7./  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 r/4``shg  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [V^WGW2oY  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 c*(bO3
b  
agreement for a settlement 授产协议 J\/cCW-rF  
agreement for assignment 转让协议 H]P. x!I  
agreement for sale 售卖协议；买卖协议 J cPtwa;q@  
agreement for sale and purchase 买卖协议 _7<FOOM%8y  
agreement for the payment of interest 支付利息协议 J{'>uD.@  
agreement for the repayment of money 还款协议 .nB0 h  
agreement of reinsurance 再保险协议 83E7k]7]  
Agricultural Bank of China 中国农业银行 RtGWG*v4]  
air passenger departure tax 飞机乘客离境税 u0 P|0\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~F7-HaQJ  
airport tax 机场税 uYn_? G  
alcohol duty 酒精税 zxJ]"N  
alienation 让与；让渡；转让 TBs|r#  
alimony 生活费；赡养费 3Iua*#<m,  
All Ordinaries Index [AOI] 所有普通股指数 :a^t3s  
all risks 全险；综合险 <_h~w}  
All Sales Record for Stock Market 《股票市场成交报告》 _+p4Wvu~0  
Allied Capital Resources Limited 新联财务有限公司 4h~iPn'Wl  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +$u$<z3Q  
allocation letter 拨款信件 g@rb  
allocation of fund 分配款项；预留款项 'GB.UKlR  
allocation of profit 利润分配；溢利分配 YbR!+ 0\g  
allocation warrant 拨款令 .+qQYDEw  
allotment 分配；配股 yQU_>_!n  
allotment notice 股份配售通知；配股通知 FO=4:   
allotment of shares 股份分配 mN~ci 0  
allowable 可获宽免；免税的 PjZvQ\Z  
allowable business loss 可扣除的营业亏损 ?<V?wsp  
allowable expenses 可扣税的支出 T3~k>"W  
allowance 免税额；津贴；备抵；准备金 Qr1"Tk7s  
allowance for debts 债项的免税额 ~Am,%"%\  
allowance for depreciation by wear and tear 耗损折旧免税额 ^]7}YF2|  
allowance for funeral expenses 殡殓费的免税额 (^s>m,h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O9vQp  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,X#2\r<|  
allowance to debtor 给债务人的津贴 9G9fDG#F\I  
alteration of capital 资本更改 "k/;[ Wt]  
alternate trustee 候补受托人 `q?8A3A  
amalgamation 合并 BZ:H`M`n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H#NCi~M>3  
ambit of charges 征税范围；收费范围 %4ePc-  
amended valuation 经修订的估值 gMY1ts}Z  
American Commodities Exchange 美国商品交易所 2#P*,  
American Express Bank Limited 美国运通银行 3wOZ4<B  
American Stock Exchange 美国证券交易所 Jzj1w}?H  
amortization 摊销 M1 :uJkO.  
amount due from banks 存放银行同业的款项 b8~Bazk  
amount due from banks abroad 存放海外银行同业的款项 Yb+yw_5  
amount due from holding companies 控股公司欠款 \
wo?47+=  
amount due from local banks 存放本港银行同业的款项 V`X2>-Ex  
amount due to banks 银行同业的存款 H
#@^R(  
amount due to banks abroad 海外银行同业的存款 Kw-gojZ  
amount due to holding companies 控股公司存款 p qfUW+>  
amount due to local banks 本港银行同业的存款 g>Y|9Y  
amount due to outport banks 外埠银行同业的存款 UADFnwR[R  
amount for note issue 发行纸币的款额 IT(lF
 
amount of bond 担保契据的款额 Rd2qe /  
amount of consideration 代价款额 #,,d>e  
amount of contribution 供款数额 L_vISy%\b  
amount of indebtedness 负债款额 U[SaY0Z  
amount of principal of the loan 贷款本金额 I`p+Qt  
amount of rates chargeable 应征差饷数额 C3eR)Yh  
amount of share capital 股本额 Inn@2$m~  
amount of sums assured 承保款额 T@G?t0  
amount of variation 变动幅度 m=?KZ?U`  
amount of vote 拨款数额 (0j}-iaQEZ  
amount payable 应付款额 s@9vY\5[9  
amount receivable 应收款额 { D^{[I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :e]a$  
analysis 分析 "7!;KHc  
ancillary risk 附属风险 5Y.vJz  
annual account 周年帐目；周年帐目报表；年度决算；年结 V@Rrn <l  
annual accounting date 年结日期 E^QlJ8  
annual allowance 每年免税额；年积金；年度津贴；年津 #OIcLEn%  
annual balance 年度余额 aEM%R<e  
annual disposable income 每年可动用收入 s}j{#xT  
annual estimates 周年预算 |?rNy=P,  
annual fee 年费 21 O'M  
annual general meeting 周年大会 >*]Hq.&8  
annual growth rate 年增率；每年增长率 WP?TX b`5  
annual long-term supplement 长期个案每年补助金 M4zm,>?K  
annual pensionable emolument 可供计算退休金的年薪 Ey_" ~OB  
annual report 年报 ZYI{i?Te#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /]=C{)8  
annual return 周年报表；周年申报表；每年报税表格 wp#'nO  
Annual Return Rules 《周年报表规则》 9S-Z&2L  
annual review of consumer prices 每年消费物价回顾 PUF/#ck  
annual roll-forward basis 逐年延展方式 >SML"+>  
annual salary 年薪 TcIcS]w%  
annual statement 年度报表；年度决算表 =4[v3Qx  
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 \n{qsf:  
annuitant 年金受益人 sArhZ[H  
annuity 年金 Y<mej][  
annuity contract 年金合约 E}Y!O"CAV  
annuity on human life 人寿年金 )f}YW/'  
antecedent debt 先前的债项 R<[qGt|L  
ante-dated cheque 倒填日期支票 :A1{d?B  
anticipated expenditure 预期开支 Qy.w=80kf  
anticipated net profit 预期纯利 "5-^l.CKH  
anticipated revenue 预期收入 V^JV4 `o  
anti-inflation measure 反通货膨胀措施 6I1
,:nLL<  
anti-inflationary stance 反通货膨胀立场 S'A>2>  
apparent deficit 表面赤字 (5R?#vj  
apparent financial solvency 表面偿债能力 +s,Qmmb7)  
apparent partner 表面合伙人 /4c\K-Z;  
application for personal assessment 个人入息课税申请书  Jd%H2`  
application of fund 资金应用 Fz1_w$^  
application to release as liquidator and to destruct the books of accounts and documents f#?fxUH~  
申请免除清盘人职务及毁灭帐簿与文件 h!&prY
x  
appointed actuary 委任精算师 {U!8|(  
appointed auditor 委任核数师；委任审计师 
.z 6fv  
appointed trustee 委任的受托人 GqWB{$J;"  
appointer 委任人 2W/?q!t  
apportioned pro rata 按比例分摊 \]=7!RQ\  
apportionment 分配；分摊 ])L A42|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CZ(/=3,3n  
apportionment formula 分摊方程式 & @s!<9$W  
apportionment of estate duty 遗产税的分摊 KHgBo}6  
appraisal 估价；评估 @n(Z$)8tR  
appreciable growth 可观增长 0(mkeIzJt/  
appreciable impact 显着影响 7bk%mQk  
appreciable increase 可观增长 u:[vaBh91  
appreciation 增值；升值 V\u>"3BQw  
appreciation against other currencies 相对其他货币升值 MO&}r7qq  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hv8P4"i v  
appreciation tax 增值税 VG,u7A*Z#  
appropriation 拨款；拨用；拨付 -sw  .  
appropriation account 拨款帐目 \<y`!"c  
Appropriation Bill 拨款法案 Fe]B&n  
appropriation-in-aid system 补助拨款办法 x*?x=^I{  
approved assets 核准资产 ,17hGKM  
approved basket stock 认可一篮子证券 >+
]_5qc  
approved budget 核准预算 wW#}:59}  
approved charitable donation 认可慈善捐款 )^4\,
u\@  
approved charitable institution 认可慈善机构 O) WCW<p  
approved currency 核准货币；认可货币 PIH*Rw*GKZ  
approved estimates 核准预算 c:-!'l$ !  
approved estimates of expenditure 核准开支预算 Q.]}]QE   
approved overseas insurer 核准海外保险人 %7"X(Ts7B  
approved overseas trust company 核准海外信托公司 Z7_m)@%;kk  
approved pooled investment fund 核准汇集投资基金 e '2F#  
approved provident fund scheme 认可公积金计划 3jlh}t>$l  
approved provision 核准拨款 bty/  
approved redeemable share 核准可赎回股份 #
bl6sa{E  
approved regional stock 认可地区性证券 5Cq{XcXV  
approved retirement scheme 认可退休金计划 ix(=3/Dgz  
approved subordinated loan 核准附属贷款 HuwU0:*  
arbitrage 套戥；套汇；套利 EGZb7:Y?  
arbitrageur 套戥者；套汇者 O9EKRt  
arbitrary amount 临时款项 I9:Cb)hbU]  
arrangement 措施；安排；协定 l~6?kFy9h  
arrears 欠款 } p&&_?  
arrears of pay 欠付薪酬 J(c{y]`J  
arrears of revenue 逾期未收税款；逾期未收的帐项 YN`H BFH  
articles of association 组织章程；组织细则；组织章程细则 A-4h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !1q 9+e  
ascertainment of profit 确定利润 E}sO[wNPf  
"Asia Clear" “亚洲结算系统” q)Fq i  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ?pn}s]*/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 FI3)i>CnW  
Asian Development Fund [ADF] 亚洲发展基金 4$*%gL;f^  
Asian dollar bond 亚洲美元债券 zgs(Dt;  
Asian dollar market 亚洲美元市场 g>dA$h%  
Asian dollar rate 亚洲美元利率 *M$0J'-B
Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 gF$V$cU  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =dII- L=`  
asked price 沽盘；喊价；索价；卖方报价 )yTm.F  
assessable income 应评税入息 QNARkYY~|  
assessable loss 应评税亏损 iMs5zf<M  
assessable profit 应评税利润 hRty [  
assessable value 应评税值 WHjUR0NZ  
assessed profit 估定利润 R}lsnX<  
assessed value 经评估价值 SE),":aY  
assessment 评税；评定；估价；评税单 ``OD.aY^s  
assessment number 评税编号；估价编号 'bo~%WA]n  
assessment of additional tax 补加税评税 XLL/4)  
assessment of performance 业绩评估；实绩评价 |!"2fI  
Assessor 评税主任 Iz ;G*W18  
asset price bubbles 资产价格泡沫 Yc,7tUz#  
asset-backed securities 具资产保证的证券 Y7vA`kjD-C  
assets accretion 资产增值 Sh?4ri@:  
assets and liabilities 资产与负债 _cc#Qlw 7  
assets betterment statement 资产递增表；资产改进表
(cN}Epi(D  
assets lending 实物放款；有抵押贷款 c05%iv  
assets of the company passing on the death 死者去世时转移的公司资产 rk7QZVE  
assets pledged as security for liabilities 用作负债抵押的资产 R,|d`)T  
assets portfolio 资产投资组合 G(~;]xNW+  
assets price 资产价格 r8,romE$  
assets quality 资产质素 nWMmna.5  
assets realization 资产变现 Kt"BE j  
assets refinancing arrangement 资产再集资安排 k'#(1(xj  
assets securitization 资产证券化 LE*h9((  
assets situated outside Hong Kong 在香港以外地方的资产 aj?a^}X  
assets stripping 削减资产；拆卖资产 'JNElXqrv  
assets value 资产值 {W]=~*w  
assignee 承让人 ]79:yMD~ba  
assignment 转让；转让书；转让契 ox%9Ph  
assignment of interest 权益转让 N_pJk2E  
assignment of letters patent and trade mark 专利证书及商标转让 1qf!DMcdZ  
assignment of property 物业转让；物业转让书 (iRide  
assignment right 转让权 4H|(c[K;  
assignor 转让人 R1& [S/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 BM(]QUxRd  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sgO'wXcoP  
associate member 附属会员 dw TMq*e  
associated body corporate 相联法人团体 I(
'Un@hS  
associated company 相联公司；联属公司 v>
Mnl  
associated corporation 相联法团 $6CwkM:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] L5qwWvbT  
公认会计师公会〔英国〕 -.T&(&>^  
Association of Futures Exchange Brokers 香港期货经纪协会 %/YcL6o(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 j%y$_9a7  
association of underwriters 承保人组织 6$ Gep  
assumption of control 接管 40|,*wi  
assurance 担保；保险；转易；转易书 1}tbH[  
assurance of interest 权益的转易 om]4
BRe  
at 19XX price 按一九ＸＸ年价格计算 <0S,Q+&  
at a discount 按赔价计算；按贴水价格计算；打折扣 r\blyWi  
at a premium 按溢价计算；按升水价格计算 k%E2n:|*  
at call 通知付款；按通知 $2u 'N:o  
at constant market price 按固定市价计算 Wd
nIp!  
at constant price 按固定价格计算 A0Zt8>
w  
at cost 按成本计算 bzvh%RsW  
at current market price 按当时市价计算；按现时市价计算 E@P %v{)  
at current price 按当时价格计算；按现时价格计算 Qu7T[<  
at factor cost 按要素成本计算；按生产要素成本计算 >P/][MT  
at money-of-the-day price 按付款当日价格计算 xY$iz)^0&  
at or better 按指定或较佳价位〔买卖指令〕 Y}[c^$S  
at par 按面值计算；平价 <}sq?Sfq!  
at sight 见票即付 ;>AL`M+  
at the close 按收市盘 ONCnVjZ  
at the opening 按开市盘 8P"_#M?!  
attestation 见证；见证条款 h68]=KyK  
at-the-money option 平价期权 -CRQ&#p1]  
attorney 受权人；受托代表人 gq"gUaz  
attornment 新拥有人承认书 m\ddp_l  
attributable profit 可归属利润 a\%xB >LX  
attributable share value 可归属股份价值 |gsE2vV  
Auckland Stock Exchange 奥克兰证券交易所 ]>+PnP35G  
auction 拍卖 4T?h  
auctioneer 拍卖商 sYdRh?Hq  
audit 审计；核数 |=EZ1<KzD  
Audit Commission 审计署 {O+Kw<d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Vur bW=~g  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 P)uDLFp]  
audit review 帐目审查 8o/}}=m$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5r?m&28X  
audited account 审计帐目；经审计的帐目 NuYkz"O]  
audited annual account 经审计的周年帐目 1]}#
)-  
audited balance sheet 经审计的资产负债表 Y2O"]phi@  
auditor 核数师；核数主任；审计师 ;/0 Q1-  
auditor's certificate 核数师证明书；审计师证明书 \tRG1&{$%  
auditor's report 核数师报告；审计师报告 /[9t`  
Aussie bond 澳元债券 e5OsIVtjr  
austerity budget 紧缩预算 sg8/#_S1i  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e{KByFl  
Australia All Ordinaries Index 澳洲所有普通股票指数 _
z;q9&J)  
Australian Dollar [AUD] 澳元 -_<}$9lz  
Australian Options Market 澳大利亚期权市场 |Xw/E)jA  
Australian Securities Commission 澳洲证券事务监察委员会 '}rRzD:  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 t#S<iBAZ  
Australian Stock Exchange 澳大利亚证券交易所 ay %KE=*v  
Austrian Schilling [ATS] 奥地利先令 1-PoZ[p-R  
authentication 认证；鉴证 $-c!W!H  
authority to purchase 委托购买证；委购书 n=,\;3Y=  
authorization 认可；核准；授权；授权书 !sRngXCXk?  
authorization by direction 指示授权 ~l$3uN[g  
authorization by instruction 指令授权 IJJ%$%F/  
authorization by warrant 令状授权 ncSFj.}w]  
authorization of unit trust 单位信托的认可 u-1;'a  
authorized agent 指定代理人 ^{\<N()R  
authorized capital 法定资本 2>\v*adG  
authorized clerk 出市员 ZlHDi!T  
authorized dealer 认可交易商 &*s0\ 8  
authorized financial institution 认可财务机构 !bC+TYsU  
authorized fund 认可基金 (oJ9k[(  
authorized fund house 获授权的基金公司；认可基金公司
`juLQH  
authorized institution 认可机构 .>(Q)"v  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1RKW2RCaW_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :0/q5_t  
authorized insurer 获授权保险人；获认可承保人 < Z|Ep1W  
authorized investment 特准投资项目 c,Euv>*`  
authorized person 获授权人 vm'5s]kdh
 
authorized representative 获授权代表 @w>zF/  
authorized share capital 法定股本 WsFk:h'r  
automated quotation system 自动报价系统 #eN{!Niy&U  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ql GW.jY.  
自动交易系统〔香港期货交易所有限公司〕 .0G6flD   
automatic adjustment mechanism 自动调整机制 $HG}[XD?  
automatic adjustment system 自动调整系统 fA=#Fzk2  
Automatic Clearing House 自动票据交换所 n$aA)"A #  
automatic exchange rates accumulation system 自动化汇率累集系统 J>^\oAgpE  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 f""`cdqAOh  
automatic teller machine [ATM] 自动柜员机 ms_ VM>l  
autopay 自动转帐 5`]UE7gT  
available assets 可用资产 a,Gx
m!  
available fiscal reserve 现存财政储备 ;Efcw[<  
available profit 可用利润 F3oQ^;xB  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 +f0~D(d!_  
average 平均；平均数；海损 +x]9+D&  
average basic salary 平均基本薪金 azP+GM=i7  
average consumer expenditure 平均消费开支；一般消费开支 >23-  
average cost 平均成本 /j"sS2$U  
average cost of land production 增辟土地平均成本 ^>?CMcN4*  
average daily turnover 平均每日成交额
AkU<g  
average daily wage rate 平均每日工资率 ?%O3Oi Xz  
average expenditure pattern 平均开支模式 j$da8] !  
average growth rate 平均增长率 _al|'obomy  
average net fixed assets 固定资产平均净值 L'i-fM[#  
average of relatives 相对价格平均数 pr,p=4m{\  
average price 平均价格 $^ 'aCU0C  
average propensity to consume 平均消费倾向；一般消费倾向 lZ&]|*>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @FN*TJ  
average rate 平均率 `O^G5 0  
average revenue 平均收入；平均收益 =op%8NJf  
average stock 平均库存；平均存货 qi^!GA'5j  
average yearly rent 平均年租 #,(sAj  
avoidance of double taxation 避免双重课税 ]l~V&#i_c  
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 sP'0Sl~NU  
x\s,= n3z  
给你加分了