一些有用的会计术语(也不知道发的地方对不对)A

A: CoQ<Ky}*  
A share Ａ股；甲类股份 ^yVKW5x  
abatement of tax 减税；减扣免税额 H1kxY]_/  
ABN AMRO Bank N.V. 荷兰银行 @6z]Xb
 
above-the-line expenditure 线上项目支出；经常预算支出 + Awo\;@,  
above-the-line receipt 线上项目收入；经常预算收入 ;{K/W.R  
ABSA Asia Limited 南非联合亚洲有限公司 L[.RV*sL  
absolute change 绝对数值变更 }SBpc{ch  
absolute expenditure 实际开支 GMYfcZ/,K  
absolute guideline figure 绝对准则数字 Yuqt=\? #  
absolute interest 绝对权益 GUdVsZjz(  
absolute order of discharge 绝对破产解除令 w4\g]\  
absolute profit margin 绝对利润幅度 `@Tl7I\  
absolute value 实值；绝对值 u
O}U
vMW  
absolutely vested interest 绝对既得权益 <aGfQg|554  
absorbed cost 已吸收成本；已分摊成本 =?gDM[t^
  
absorption 吸收；分摊；合并 md`"zV  
absorption rate 吸收率；摊配率；分摊率 4 .d~u@=  
ACB Finance Limited 亚洲商业财务有限公司 3YOYlb %j  
acceptable form of reciprocity 合理的互惠条件 *Bm _  
acceptable rate 适当利率；适当汇率 6-h(305A  
acceptance agreement 承兑协议 q, XRb  
acceptance for honour 参加承兑 We*&\e+"T  
acceptor 承兑人；接受人；受票人 MWron_xg  
acceptor for honour 参加承兑人 KO5! (vi@  
accident insurance 意外保险
M
7g6m  
Accident Insurance Association of Hong Kong 香港意外保险公会 "YePd*W  
accident insurance scheme 意外保险计划 s'yT}XQ;r  
accident year basis 意外年度基准 ftwn<B  
accommodation 通融；贷款 t*{B
N>B  
accommodation bill 通融票据；空头票据 >7I"_#x1:  
accommodation party 汇票代发人 68-2EWq  
account balance 帐户余额；帐户结余 ;f+bIYQz  
account book 帐簿 `c%{M4bF\  
account collected in advance 预收款项 =E10j.r  
account current book 往来帐簿 [$AOu0J  
account of after-acquired property 事后取得的财产报告 On4tK\l@  
account of defaulter 拖欠帐目 @fO[{V  
account payable 应付帐款 f15f)P  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ym.:I@b?6  
account receivable 应收帐款 X|Z2"*;b`  
account receivable report 应收帐款报表 r\DA
&b  
account statement 结单；帐单；会计财务报表 , UiA?7k  
account title 帐户名称；会计科目 C)xM>M_CB  
accountant's report 会计师报告 B #zU'G*Y  
Accountant's Report Rules 会计师报告规则 + tza]r:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 mel(C1b"j/  
Accounting Arrangements 《会计安排》 `37$YdX  
accounting basis 会计基础 ~s4o1^6L  
accounting by Official Receiver 破产管理署署长呈交的帐目 .`Rju|l  
Accounting Circular 《会计通告》 +JrbC/&  
accounting class 会计类别 1NQstmd{  
accounting date 记帐日期；会计结算日期 r}Ec_0_lt  
accounting for money 款项核算 4J${gcju  
Accounting Officer 会计主任 I` +%ab  
accounting period 会计报告期；会计期 9E-]S'Z  
accounting policy 会计政策；会计方针 i_M0P12  
accounting practice 会计惯例 J.^%VnrFO9  
accounting principle 会计准则 5w$\x+no  
accounting record 会计记录 ^I]A@YNni  
accounting report 会计报告 wseb]=U  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 lZf=#  
Accounting Society of China 中国会计学会 ?vr9l7VOi  
accounting statement 会计报表 ?|,-Bft3  
accounting system 会计制度；会计系统 asd3J  
accounting transaction 会计事项；帐务交易 6h%_\I.Z[[  
accounting treatment 会计处理 3yp?|>e  
accounting year 会计年度  mX&!/U  
accretion 增值；添加 E/IoYuB  
accrual 应计项目；应累算数目 j'M=+  
accrual basis 应计制；权责发生制 R-lpsvDDL2  
accrual basis accounting 应计制会计；权责发生制会计 |fhYft  
accrue 应累算；应计 M'-Z"  
accrued benefit 应累算利益 9w:9XziT  
accrued charges 应计费用 LCouDk(=`  
accrued cumulative preference share dividend 应累算的累积优先股股息 Y `ySNC  
accrued expenses 应累算费用 s !XJ   
accrued interest payable 应付利息；应计未付利息 tX@G`Mr(  
accrued interest receivable 应收利息；应计未收利息 2SV}mK U  
accrued right 累算权益 ' zz^!@  
accruing profit 应累算的利润 bji^b@us_  
accumulated fiscal reserve 累积财政储备 7x5wT ?2W  
accumulated profit 累积利润；滚存溢利 OuuN~yC  
accumulated reserve 累积储备 )g ; !IL  
accumulation of surplus income 累积收益盈余 '%y5Dh  
acquired assets 既得资产 .b
loaeu-  
acquisition 收购；购置；取得 k=M_2T'  
acquisition cost 购置成本 EPu-oE=HW4  
acquisition expenses 购置费用 >pRC$'Usx  
acquisition of 100% interest 收购全部股权 v_L2>Pa.  
acquisition of control 取得控制权 c[<>e#s+;  
acquisition of fixed assets 购置固定资产 n3B#M}R  
acquisition of shell “买壳” $z48~nu@j  
acquisition price 收购价 3[;fO_R  
act of God 天灾 4Mck/i2  
acting partner 执事合伙人 S\"#E:A  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1];OGJuJ2  
active partner 积极参与的合伙人 @/f'i9?oM`  
active trading 交投活跃 >Sc/E}3  
actual circulation 实际流通 J_`a}ox  
actual cost 实际成本 unD.t  
actual expenditure 实际开支；实际支出 7GG:1:2+>  
actual income 实际入息；实际收入；实际收益 iRK&-wn  
actual market 现货市场 u0{R;)  
actual price 现货价；实际价格 7
,7-E&d  
actual profit 实际利润 -50Qy[0."  
actual quotation 实盘；实际价位；实际报价 e]DuV)k&  
actual year basis 按实际年度计算 e<+$E%"7hS  
actuals 实货 ec3zoKtV  
actuarial investigation 精算调查 [M/0Qx[,  
actuarial principle 精算原则 _MLbJ  
actuarial report 精算师报告 U ljWBd  
Actuarial Society of Hong Kong 香港精算学会 )\RG NJMC  
actuarial valuation 精算师估值 =Vat2'>+  
actuary 精算师 T-a[  
ad referendum agreement 暂定协议；有待覆核的协定 Y?#aUQc  
ad valorem duty 从价税；按值征税 ?d' vIpzO!  
ad valorem duty system 从价税制 J?"v;.K|hU  
ad valorem fee 从价费 7xh91EU:4  
ad valorem tariff 从价关税 !%Bhg?  
additional allowance 额外免税额 d.xT8l}sS  
additional amount for unexpired risk 未过期风险的额外款额 8T5W6Zs1  
additional assessable profit 补加应评税利润 4Is Wp!`W  
additional assessment 补加评税 Pe/8=+qO  
additional commitment 额外承担 T6nc/|Ot  
additional commitment vote 额外承担拨款 AwtiV-w  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;Z.sK-NJ4  
additional dependent parent allowance 供养父母额外免税额 \OE,(9T2P.  
additional provision 额外拨款 ~c`%k>$  
additional stamp duty 附加印花税 g#l
MT%  
additional tax 补加税罚款；补加税款 szUJh9-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %;,4qB  
adjudged bankrupt 被裁定破产 hV}C.- 6h  
adjudicated bankrupt 裁定破产人 ;Iax \rQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 aI
o%~
w  
adjudication of bankruptcy 裁定破产；宣告破产 WP5Vev9*+  
adjudication of insolvency 裁定无力偿还债务 Vy7 )_D  
adjusted actual 经调整的实数；调整后的实数 oer3DD(  
adjusted current assets 经调整的流动资产；调整后的流动资产 &G)/i*  
adjusted figure 经调整的数字；调整后的数额 =wznkqyhi  
adjusted liabilities 经调整的负债；调整后的负债 U8OVn(qV  
adjusted loss 经调整的亏损；调整后的亏损 8lFYk`|g  
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 t~%(Zu>S  
adjusted profit 经调整的利润；调整后的利润 sL)7MtNwy  
adjusted surplus 经调整的盈余额；调整后的盈余额 M'nzoRk  
adjusted value 经调整的价值；调整后的价值 ^VsE2
CX  
adjustment 调整；修订；理算〔保险〕 1vinO!  
adjustment centre 调剂中心 8Om4G]*|,  
adjustment lag 调整过程的时间差距；调整时差 !.{"Ttn;s  
adjustment mechanism 调整机制 NtNCt;_R7  
adjustment of loss 亏损调整 Ys]cJ]  
adjustment process 调整过程；调整程序 M^
{=&  
adjustment range 调整幅度 2oo\SmO]  
administered exchange rate 受管制汇率 Nz>xilU'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?{%"v\w  
administration expenses 行政费用 >{[  
administration fee 手续费；行政费 3QCCX$,  
administration in bankruptcy 破产管理 qNWSDZQ  
administration order 遗产管理令 z\-/R9E/5-  
administrator 管理人；遗产管理人 f h:wmc'  
administrator of the estate 遗产管理人 WsW] 1p  
admission of debt 债项承认书 {Ga=
;0  
admission of proof 接纳债权证明 y ~Fi  
advance 放贷款项；垫付款项；预支款项；预付款项 5DJ!:QY!  
advance account 暂支帐目；预付款帐户 lE$(*1H  
advance compensation 预付补偿金 SN]Na<P  
advance from shareholder 股东垫款 e4FR)d0x  
advance pending reimbursement 预支以待日后付还 W9;9\k  
advanced economy 先进经济体系 (5e4>p&+  
advancement 预付；预付财产 Ec&_&  
advances warrant 垫款令 =1\mLI}@  
advancing 贷出 |3g'~E?$  
adverse balance 逆差 B:ugEAo_  
adverse exchange 逆汇 DDj:(I?,w  
advertisement addressed to shareholders 在报章刊登的致股东通告 ul]hvK{2  
advice for collection 托收通知书 Bm;: cmB0e  
advice of drawing 提款通知书；汇票通知书 h:i FLSf  
advice of payment 付款通知 SPm2I(at7  
Advisory Committee [Securities and Futures Commission] "JE->iD  
谘询委员会〔证券及期货事务监察委员会〕 K{:[0oIHc  
Advisory Committee on Diversification 经济多元化谘询委员会 zm3$)*p1  
affidavit 誓章；遗产申报誓章  r}}2Kl  
affidavit of no receipt 述明无收款的誓章 GK[Hs1/  
affiliate 联号；联营公司；附属公司 mV+9*or  
affiliated company 附属公司；联号；联营公司 BS%pS(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F<b/)<Bm=  
affordability 负担能力 HX ,\a`  
African Development Bank [AfDB] 非洲开发银行 qMw_`dC  
after-acquired property 事后取得的财产 `dhBLAt  
after-hours dealing 市后交易 _jH./ @G  
after-tax profit 税后盈利；税后利润；税后溢利 ;U#=H9_  
agency agreement 代理协议 "\u<\CL  
agency expenses 代理机构的开支 a:;7'w
'  
agency fee 代理费 YF>15{H  
Agency Law 《代理法》 !x!1H5"  
agent 代理人；承销人 /x<uv_"  
agent of company 公司代理人 !w%p Gv.wg  
agent's fee 代理人费；经纪费 m'M5O@?  
aggregate 总计；总数；总体数字 O:ACp<@  
aggregate amount 总款额；总额 8#[2]1X^8  
aggregate assets and liabilities 总体资产与负债 Zu4au<  
aggregate at constant price 按固定价格计算的总体数字 y9k'jEZ"oh  
aggregate demand 总需求 Sjo-X
f}  
aggregate gross position 总持仓量 Ibx\k  
aggregate limit 总限额 v+o6ZNX  
aggregate of salaries tax 合计薪俸税 [("2=Uz;  
aggregate performance 总体表现；总体业绩 C-g,uARX(r  
aggregate supply 总体供应 D5:|CMQ  
aggregate surplus 总盈余 sp+'c;a  
aggregate total 整体总额 *j=58d`n  
aggregate value 总值；合计价值 8l'W[6  
aggregated basis 合计基准 85
$ WH  
aggregated net chargeable income 合计应课税入息实额 XA
;f.u  
aggregation 合并计算；合计；总和 ))<vCfuz2  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?H>^X)Ph  
aggregation of property 财产的总和 Wf-XH|j[  
agio 差价；贴水 KT+{-"4-  
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》 CHq5KB98+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [WV&Y,E  
《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》 N1$PW~)Y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {&L^|X  
《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》  P1)87P  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5>UQ3hWo  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :*^aSPlV  
agreement for a settlement 授产协议 f=.!/e70  
agreement for assignment 转让协议 FA := )  
agreement for sale 售卖协议；买卖协议 BoOuN94  
agreement for sale and purchase 买卖协议 IZiS3  
agreement for the payment of interest 支付利息协议 j"fx|6l)  
agreement for the repayment of money 还款协议 qz2`%8}F)  
agreement of reinsurance 再保险协议 Zz+v3
o0  
Agricultural Bank of China 中国农业银行 $G{j[iLY  
air passenger departure tax 飞机乘客离境税 Y
[_|sIy*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 n-{d7haOa  
airport tax 机场税 X|G[Ma?   
alcohol duty 酒精税 *$`N5;7'`  
alienation 让与；让渡；转让 B#+n$5#FK  
alimony 生活费；赡养费 Dr[;\/|#  
All Ordinaries Index [AOI] 所有普通股指数 `&'{R<cL  
all risks 全险；综合险 .lM]>y)  
All Sales Record for Stock Market 《股票市场成交报告》 !
m%'aQHH(  
Allied Capital Resources Limited 新联财务有限公司 9 W|'~r  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 E'98JZ5ga  
allocation letter 拨款信件 @vX
Xf/  
allocation of fund 分配款项；预留款项 `'>~(8&zE  
allocation of profit 利润分配；溢利分配 ob'" ^LO\  
allocation warrant 拨款令 <mj/P|P@  
allotment 分配；配股 gK@`0/k{  
allotment notice 股份配售通知；配股通知 m*CW3y{n)  
allotment of shares 股份分配 sC.r$K+k5  
allowable 可获宽免；免税的 z>iXNwz"?  
allowable business loss 可扣除的营业亏损 7l[@c|e  
allowable expenses 可扣税的支出 0 f$96sl  
allowance 免税额；津贴；备抵；准备金 r:$*pC&{  
allowance for debts 债项的免税额 Km!ACA&s6  
allowance for depreciation by wear and tear 耗损折旧免税额 5k9 vYW5k  
allowance for funeral expenses 殡殓费的免税额 "A&A?%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *uf)t,%  
allowance for repairs and outgoings 修葺及支出方面的免税额 w!v^6[!  
allowance to debtor 给债务人的津贴 5f?GSHA}  
alteration of capital 资本更改 JbJ!,86  
alternate trustee 候补受托人 +P Dk>PdEt  
amalgamation 合并 c q[nqjC=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I8% -ii  
ambit of charges 征税范围；收费范围 ARt{ 2|  
amended valuation 经修订的估值 7U1M;@y  
American Commodities Exchange 美国商品交易所 hN~H8.g  
American Express Bank Limited 美国运通银行 6 C O5:\  
American Stock Exchange 美国证券交易所 Rm}5AJ  
amortization 摊销 D&I/Tbc  
amount due from banks 存放银行同业的款项 a5s
aN5)H  
amount due from banks abroad 存放海外银行同业的款项 %3"3V1  
amount due from holding companies 控股公司欠款 TwVkI<e0s?  
amount due from local banks 存放本港银行同业的款项 F?"Gln~;  
amount due to banks 银行同业的存款 %'_:#!9  
amount due to banks abroad 海外银行同业的存款 d>W#c8X>  
amount due to holding companies 控股公司存款 FG+pR8aA$  
amount due to local banks 本港银行同业的存款
ujkWVE'  
amount due to outport banks 外埠银行同业的存款 qV idtSb  
amount for note issue 发行纸币的款额 >ov#\  
amount of bond 担保契据的款额 RticGQy&5  
amount of consideration 代价款额 r&B0-7r  
amount of contribution 供款数额 AXte
&l=M  
amount of indebtedness 负债款额 .0RQbc9  
amount of principal of the loan 贷款本金额 1aV32oK  
amount of rates chargeable 应征差饷数额 @1&"S7@}u  
amount of share capital 股本额 FG{,l=Z0  
amount of sums assured 承保款额 B(vCi^  
amount of variation 变动幅度 !G\gqkSL  
amount of vote 拨款数额 J$5G8<d>  
amount payable 应付款额 OIpT9  
amount receivable 应收款额 vu.?@k@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !sEhjJV^7  
analysis 分析 +Ek1~i.  
ancillary risk 附属风险 >B~? }@^Gk  
annual account 周年帐目；周年帐目报表；年度决算；年结  <82&F  
annual accounting date 年结日期 _'1 ]CoR  
annual allowance 每年免税额；年积金；年度津贴；年津 (~{Y}n
]s  
annual balance 年度余额 rC
!"<  
annual disposable income 每年可动用收入 xP9h$!  
annual estimates 周年预算 vzbGLap#  
annual fee 年费 $N}t)iA  
annual general meeting 周年大会 /5"T46jD  
annual growth rate 年增率；每年增长率 $ (xdF  
annual long-term supplement 长期个案每年补助金 H lM7^3(&  
annual pensionable emolument 可供计算退休金的年薪 P(2OTfGGx  
annual report 年报 *c=vEQn-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1 hFh F^  
annual return 周年报表；周年申报表；每年报税表格 4ytdcb   
Annual Return Rules 《周年报表规则》 dR< d7  
annual review of consumer prices 每年消费物价回顾 f.^|2T I1g  
annual roll-forward basis 逐年延展方式 W^xO/xu1/  
annual salary 年薪 GH-Fqz  
annual statement 年度报表；年度决算表 [ 't.x=  
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 ENr#3+m$;  
annuitant 年金受益人 5Rs#{9YE  
annuity 年金 {5{VGAD&]>  
annuity contract 年金合约 SpU|Q1Q/h  
annuity on human life 人寿年金 y9R
%%i  
antecedent debt 先前的债项 3
Og}_  
ante-dated cheque 倒填日期支票 +a|Q)Ob  
anticipated expenditure 预期开支 X])iQyN  
anticipated net profit 预期纯利 >K4Nn(~ys  
anticipated revenue 预期收入 Wu|MNB?M  
anti-inflation measure 反通货膨胀措施 /@1YlxKF  
anti-inflationary stance 反通货膨胀立场 eIF6f& F  
apparent deficit 表面赤字 l=l$9H,  
apparent financial solvency 表面偿债能力 5VOw}{Pt  
apparent partner 表面合伙人 LS9,:!$  
application for personal assessment 个人入息课税申请书 %~M*<pN  
application of fund 资金应用 \n,L600`q  
application to release as liquidator and to destruct the books of accounts and documents 'm6bfS^T  
申请免除清盘人职务及毁灭帐簿与文件 P;z\vq<h  
appointed actuary 委任精算师 '1b)(IW  
appointed auditor 委任核数师；委任审计师 `|Di?4+6%  
appointed trustee 委任的受托人 WrDFbcH  
appointer 委任人 2#^g] o-N  
apportioned pro rata 按比例分摊 =JfwHFHd#  
apportionment 分配；分摊 @M-w8!.~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FI?J8a  
apportionment formula 分摊方程式 W3>9GY90R  
apportionment of estate duty 遗产税的分摊
vWESu4W`L  
appraisal 估价；评估 "h[)5V{  
appreciable growth 可观增长 EZI#CLT[  
appreciable impact 显着影响 )LKJfoo PY  
appreciable increase 可观增长 Y ?n4#J<  
appreciation 增值；升值 |k*bWuXgLs  
appreciation against other currencies 相对其他货币升值 )}N:t:rry  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YU[#4f~  
appreciation tax 增值税 Zv9JkY=+@  
appropriation 拨款；拨用；拨付 |J:r]);@K  
appropriation account 拨款帐目 s6!&4=ZA  
Appropriation Bill 拨款法案 jR[c3EA ;  
appropriation-in-aid system 补助拨款办法 ]*k ~jY,  
approved assets 核准资产 j?|V
x'  
approved basket stock 认可一篮子证券 fUWrR1  
approved budget 核准预算 >}~[ew  
approved charitable donation 认可慈善捐款 =Jw*T[E  
approved charitable institution 认可慈善机构
>%92,hg  
approved currency 核准货币；认可货币 q|]CA  
approved estimates 核准预算 <^5$))r  
approved estimates of expenditure 核准开支预算 %regt{  
approved overseas insurer 核准海外保险人 9%NsW3|  
approved overseas trust company 核准海外信托公司 Km= Y^x0  
approved pooled investment fund 核准汇集投资基金 Yq|_6zbYf  
approved provident fund scheme 认可公积金计划 g.`Ntsi$wI  
approved provision 核准拨款 Fy E#@ R  
approved redeemable share 核准可赎回股份 y_n4Y[4g  
approved regional stock 认可地区性证券 q\i&ERr  
approved retirement scheme 认可退休金计划 My
g;2.  
approved subordinated loan 核准附属贷款 VvP: }yJ  
arbitrage 套戥；套汇；套利 J>T98y/))  
arbitrageur 套戥者；套汇者 q#c+%,Z=C  
arbitrary amount 临时款项 j~ds)dW%`&  
arrangement 措施；安排；协定 viYrPh
H+z  
arrears 欠款 Uq'W<.v5  
arrears of pay 欠付薪酬 ,GVX1B?  
arrears of revenue 逾期未收税款；逾期未收的帐项 P#!gP
3  
articles of association 组织章程；组织细则；组织章程细则 hwe6@T.#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =e#h;x2  
ascertainment of profit 确定利润 qP;1LAX  
"Asia Clear" “亚洲结算系统” s Y1@~v  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 iVeH\a  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4l*cX1!  
Asian Development Fund [ADF] 亚洲发展基金 gS[B;
+d  
Asian dollar bond 亚洲美元债券 -:=m-3*Tg  
Asian dollar market 亚洲美元市场 'Y ,2CN  
Asian dollar rate 亚洲美元利率 zJ}abo6rVw  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  9Ca0Tu  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 1@'I eywg  
asked price 沽盘；喊价；索价；卖方报价 "pK<d~Wu  
assessable income 应评税入息 19O   
assessable loss 应评税亏损 xqg4b{  
assessable profit 应评税利润 [6g$;SicT  
assessable value 应评税值 t`hes $E  
assessed profit 估定利润 W(ryL_#;  
assessed value 经评估价值 PPG+~.7  
assessment 评税；评定；估价；评税单 }L|B@fW  
assessment number 评税编号；估价编号 yId1J  
assessment of additional tax 补加税评税 Y$,~"$su|  
assessment of performance 业绩评估；实绩评价 Sw>>]UjU  
Assessor 评税主任 YGQ/zB^Pj  
asset price bubbles 资产价格泡沫 q!U$\Q&  
asset-backed securities 具资产保证的证券 29Gel  
assets accretion 资产增值 ->;2CcpHB  
assets and liabilities 资产与负债 tXrKC  
assets betterment statement 资产递增表；资产改进表 fsEQ4xN'  
assets lending 实物放款；有抵押贷款 ( 6zu*H)  
assets of the company passing on the death 死者去世时转移的公司资产 {0,6-dd5  
assets pledged as security for liabilities 用作负债抵押的资产 "v0bdaQH3  
assets portfolio 资产投资组合 FhBV.,bU,m  
assets price 资产价格 VR"le&'z"  
assets quality 资产质素 ^K J#dT  
assets realization 资产变现  <{ v %2  
assets refinancing arrangement 资产再集资安排 )AcevEHB  
assets securitization 资产证券化 CflyK@  
assets situated outside Hong Kong 在香港以外地方的资产 2a
uJp .  
assets stripping 削减资产；拆卖资产 1D[>oK\  
assets value 资产值 J_yXL7d  
assignee 承让人 /L(}VJg-  
assignment 转让；转让书；转让契 K9}Brhe  
assignment of interest 权益转让 ]FvGAG.*  
assignment of letters patent and trade mark 专利证书及商标转让 byt$Wqdl  
assignment of property 物业转让；物业转让书 LTA0WgzR)  
assignment right 转让权 ->IZZ5G<  
assignor 转让人 lJfk4 -;M  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 NB^Al/V@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 a0A=R5_  
associate member 附属会员 S^D@8<6GJ  
associated body corporate 相联法人团体 BL>~~  
associated company 相联公司；联属公司 iC!6g|]X  
associated corporation 相联法团 "G*$#  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] yXEI%2~)  
公认会计师公会〔英国〕 }#&[[}@th  
Association of Futures Exchange Brokers 香港期货经纪协会 }C["'tLX  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 sEfT#$ a^8  
association of underwriters 承保人组织 ?A.ah  
assumption of control 接管 92D~trn  
assurance 担保；保险；转易；转易书 |-*50j l  
assurance of interest 权益的转易 H13\8Te{  
at 19XX price 按一九ＸＸ年价格计算 hiV!/}'7  
at a discount 按赔价计算；按贴水价格计算；打折扣 [x=(:soEqC  
at a premium 按溢价计算；按升水价格计算 5f0g7w =-  
at call 通知付款；按通知 aYc<C$:NC"  
at constant market price 按固定市价计算 t3^`:T\  
at constant price 按固定价格计算 3PLA*n+%  
at cost 按成本计算 H!"TS-s`  
at current market price 按当时市价计算；按现时市价计算 y|0/;SjV  
at current price 按当时价格计算；按现时价格计算 SEi\H$!  
at factor cost 按要素成本计算；按生产要素成本计算 o
F_rC[  
at money-of-the-day price 按付款当日价格计算 5{DwD{Q  
at or better 按指定或较佳价位〔买卖指令〕 Xnh&Kyz`v  
at par 按面值计算；平价 suWO:]FR  
at sight 见票即付 {w"Cr0F,  
at the close 按收市盘 BOA7@Zaa$p  
at the opening 按开市盘 >mMfZvxl%  
attestation 见证；见证条款 {(Mmv[y  
at-the-money option 平价期权 O<@L~S]  
attorney 受权人；受托代表人 2Ir*}s2{  
attornment 新拥有人承认书 Ijz*wq\s;  
attributable profit 可归属利润 g6.I~oQj  
attributable share value 可归属股份价值 #s>'IPc0  
Auckland Stock Exchange 奥克兰证券交易所 /yx)_x{  
auction 拍卖 qJonzFp7  
auctioneer 拍卖商 EASmB  
audit 审计；核数 ?Oy0p8  
Audit Commission 审计署 $II~tO
  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] s!MD8ia  
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〕 'q}f3u
>  
audit review 帐目审查 mZ:
#d;0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8~RJnwF^  
audited account 审计帐目；经审计的帐目  [Ne'2z  
audited annual account 经审计的周年帐目 8s[1-l
 
audited balance sheet 经审计的资产负债表 v&]yzl  
auditor 核数师；核数主任；审计师 cuy9QBB :  
auditor's certificate 核数师证明书；审计师证明书 ?0JNaf  
auditor's report 核数师报告；审计师报告 ;qWSfCt/^  
Aussie bond 澳元债券 9OY ao  
austerity budget 紧缩预算 rb'mFqg*u  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Ar?ZUASJ  
Australia All Ordinaries Index 澳洲所有普通股票指数 .O#7X  
Australian Dollar [AUD] 澳元 #QSSpsF@  
Australian Options Market 澳大利亚期权市场 ouFKqRs;  
Australian Securities Commission 澳洲证券事务监察委员会 ^f"|<r  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ,D<U PtPQ  
Australian Stock Exchange 澳大利亚证券交易所 GM)q\Hx{  
Austrian Schilling [ATS] 奥地利先令 /<k5"C%z  
authentication 认证；鉴证 VTyj<6Y  
authority to purchase 委托购买证；委购书 1:@ScHS  
authorization 认可；核准；授权；授权书 vo&h6'i>7  
authorization by direction 指示授权 Z6Kp-z(l3  
authorization by instruction 指令授权 \M0's&1(  
authorization by warrant 令状授权 S}]B|Q  
authorization of unit trust 单位信托的认可 7kT X  
authorized agent 指定代理人 -F
3~X R  
authorized capital 法定资本 OTJMS_IT  
authorized clerk 出市员 o>Dd1 j  
authorized dealer 认可交易商 tw\1
&*:  
authorized financial institution 认可财务机构 g:G5'pZf  
authorized fund 认可基金 &_hEM~{  
authorized fund house 获授权的基金公司；认可基金公司 a{rUk%x  
authorized institution 认可机构 v
?Cakwu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 zzW$F)X  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 87!m l  
authorized insurer 获授权保险人；获认可承保人 &o1k_!25  
authorized investment 特准投资项目 e#3RT8u#  
authorized person 获授权人 6uUn  
authorized representative 获授权代表 j*4:4B%  
authorized share capital 法定股本 F8Mf,jnPs  
automated quotation system 自动报价系统 =#<bB)59  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^}wF^ _  
自动交易系统〔香港期货交易所有限公司〕 +Kg }R5+  
automatic adjustment mechanism 自动调整机制 dZb;`DjTH  
automatic adjustment system 自动调整系统 `s Pk:cNz~  
Automatic Clearing House 自动票据交换所 KHJ wCv  
automatic exchange rates accumulation system 自动化汇率累集系统 Rr[Wka9[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e-\/1N84  
automatic teller machine [ATM] 自动柜员机 zfg+gd)Z
 
autopay 自动转帐 N`N?1!fM<}  
available assets 可用资产 :$PrlE  
available fiscal reserve 现存财政储备 +o"CMI  
available profit 可用利润 "5sA&^_#_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }Ya! [tX  
average 平均；平均数；海损 uZ>q$ F  
average basic salary 平均基本薪金 9d(#/n  
average consumer expenditure 平均消费开支；一般消费开支 -Wh 2hWg+  
average cost 平均成本 ZW0\_1  
average cost of land production 增辟土地平均成本 T0)b
njm  
average daily turnover 平均每日成交额 d~h;|Bl[  
average daily wage rate 平均每日工资率 cx&\oP  
average expenditure pattern 平均开支模式
;'08-Et  
average growth rate 平均增长率 8ZM#.yBB  
average net fixed assets 固定资产平均净值 }&2,!;"">3  
average of relatives 相对价格平均数 Q7<VuXy  
average price 平均价格 O|^J;fS:  
average propensity to consume 平均消费倾向；一般消费倾向 A,=> |&*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;$gV$KB:xA  
average rate 平均率 ~kSOYvK$'  
average revenue 平均收入；平均收益 v&WK9F\  
average stock 平均库存；平均存货 NJ-Ji> w  
average yearly rent 平均年租 gFu,q`
Vf*  
avoidance of double taxation 避免双重课税 vNl)ltzJF  
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 j6XHH&ZEb  
.y3E@0a  
给你加分了