一些有用的会计术语(也不知道发的地方对不对)A

A: PJKY$s.  
A share Ａ股；甲类股份 ?xKiN5q"6  
abatement of tax 减税；减扣免税额 @.cord`  
ABN AMRO Bank N.V. 荷兰银行 ~7}no}7  
above-the-line expenditure 线上项目支出；经常预算支出 :,H_ e! X  
above-the-line receipt 线上项目收入；经常预算收入 BSy4 d>  
ABSA Asia Limited 南非联合亚洲有限公司 3<FqK\P  
absolute change 绝对数值变更 nq7)0F%e  
absolute expenditure 实际开支 jyg>'"W  
absolute guideline figure 绝对准则数字 4ybOK~z  
absolute interest 绝对权益 wAR:GO'n  
absolute order of discharge 绝对破产解除令 i-0AcN./p  
absolute profit margin 绝对利润幅度 $+e(k~  
absolute value 实值；绝对值 '%Oo1:wJ  
absolutely vested interest 绝对既得权益 p(4Ek"  
absorbed cost 已吸收成本；已分摊成本 -=rGN"(M _  
absorption 吸收；分摊；合并 \2@9k`  
absorption rate 吸收率；摊配率；分摊率 !Y^$rF-+  
ACB Finance Limited 亚洲商业财务有限公司 2 (ux  
acceptable form of reciprocity 合理的互惠条件 ]]V=\.y  
acceptable rate 适当利率；适当汇率 Jz;`L3m  
acceptance agreement 承兑协议 V/OW=WCzN  
acceptance for honour 参加承兑 c$A}mL_  
acceptor 承兑人；接受人；受票人 ,,9vk\  
acceptor for honour 参加承兑人 \hzx?  
accident insurance 意外保险 &@7|_60  
Accident Insurance Association of Hong Kong 香港意外保险公会 `~=Is.V[  
accident insurance scheme 意外保险计划 [MC}zd'/  
accident year basis 意外年度基准 OK}8BY  
accommodation 通融；贷款 I$i1o#H  
accommodation bill 通融票据；空头票据 ;NJM3g0I  
accommodation party 汇票代发人 4f0dc\$  
account balance 帐户余额；帐户结余 >273V+dy  
account book 帐簿 QQ,w:OjA0  
account collected in advance 预收款项 d<;XQ.Wo7  
account current book 往来帐簿 HZ2zL17  
account of after-acquired property 事后取得的财产报告 Q([g1?F9*  
account of defaulter 拖欠帐目 V|0UwS\n  
account payable 应付帐款 pk=z<
OTb  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R?%|RCht1  
account receivable 应收帐款 Sag\wKV8  
account receivable report 应收帐款报表 gD fVY%[Z  
account statement 结单；帐单；会计财务报表 KQqQ@D&n  
account title 帐户名称；会计科目 z!j`Qoh?V9  
accountant's report 会计师报告 WUi7~Ei}  
Accountant's Report Rules 会计师报告规则 wY}+d0Ch  
accounting and auditing procedure 会计与审计程序；会计与核数程序 X4*/h$48 w  
Accounting Arrangements 《会计安排》 Vk~}^;`Y  
accounting basis 会计基础 /L[:C=u  
accounting by Official Receiver 破产管理署署长呈交的帐目 (C QgT3V  
Accounting Circular 《会计通告》 EA>$t\z  
accounting class 会计类别 I`KN8ll  
accounting date 记帐日期；会计结算日期 )ZmE"  
accounting for money 款项核算 ^jhHaN]G^  
Accounting Officer 会计主任 S"Zs'7dy`  
accounting period 会计报告期；会计期 !8s:3]  
accounting policy 会计政策；会计方针 +Q_Gm3^  
accounting practice 会计惯例 qx? lCz a"  
accounting principle 会计准则 sQH.}W$C  
accounting record 会计记录 C"mb-n7s  
accounting report 会计报告 XJ NKM~
 
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 nocH~bAf2  
Accounting Society of China 中国会计学会 >zhbipA  
accounting statement 会计报表 "
Ii
!)n,  
accounting system 会计制度；会计系统 Vis?cuU/  
accounting transaction 会计事项；帐务交易 u})JQ<|  
accounting treatment 会计处理 XKK*RVs#  
accounting year 会计年度 9VY_gi=vL  
accretion 增值；添加 fu&]t8MJC  
accrual 应计项目；应累算数目 
mLYB6  
accrual basis 应计制；权责发生制 &]c9}Ic  
accrual basis accounting 应计制会计；权责发生制会计  JuI,wA  
accrue 应累算；应计 e)bqE^JP  
accrued benefit 应累算利益 nBj7Q!lW  
accrued charges 应计费用 FxT [4  
accrued cumulative preference share dividend 应累算的累积优先股股息 V)Xcn'h  
accrued expenses 应累算费用 ^b.J z}  
accrued interest payable 应付利息；应计未付利息 gy[uqm_ T  
accrued interest receivable 应收利息；应计未收利息 ,J#5Y.  
accrued right 累算权益 Fy@D&j  
accruing profit 应累算的利润 #WG(V%f]  
accumulated fiscal reserve 累积财政储备 \dMsv1\  
accumulated profit 累积利润；滚存溢利 0&-sz=L  
accumulated reserve 累积储备 _[7uLWyC
9  
accumulation of surplus income 累积收益盈余 ;Os3 !  
acquired assets 既得资产 }bTMeCgI  
acquisition 收购；购置；取得 Z~gqTB]H  
acquisition cost 购置成本 1WKDG~  
acquisition expenses 购置费用 "8X+F%  
acquisition of 100% interest 收购全部股权 btE+.V  
acquisition of control 取得控制权 KP(Bu0S  
acquisition of fixed assets 购置固定资产 lo#,zd~  
acquisition of shell “买壳” StVv"YY  
acquisition price 收购价 k4P.}SJ?  
act of God 天灾 :[&X*bw[  
acting partner 执事合伙人 1XKk~G"D  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ublY!
Af
 
active partner 积极参与的合伙人 zkOgL9 (_8  
active trading 交投活跃 ^
s*} 0
 
actual circulation 实际流通 (!(bysi9  
actual cost 实际成本 !|/fVWH  
actual expenditure 实际开支；实际支出 @:@rks&  
actual income 实际入息；实际收入；实际收益 SOL=3hfb^  
actual market 现货市场 5 $J  
actual price 现货价；实际价格 ,d+mT^jN  
actual profit 实际利润 >R<fm  
actual quotation 实盘；实际价位；实际报价 L9@jmh*E  
actual year basis 按实际年度计算 v=>Gvl3&U  
actuals 实货 $\ '\@3o  
actuarial investigation 精算调查 g]#Wve  
actuarial principle 精算原则 v2'JL(=  
actuarial report 精算师报告 K;PpS*!  
Actuarial Society of Hong Kong 香港精算学会 [}p.*U_nw  
actuarial valuation 精算师估值 ~}*;Ko\  
actuary 精算师 Tjqn::~D  
ad referendum agreement 暂定协议；有待覆核的协定 @El<"\  
ad valorem duty 从价税；按值征税 jHCKV  
ad valorem duty system 从价税制 $5r,Q{;$  
ad valorem fee 从价费 s|'L0` <B  
ad valorem tariff 从价关税 jxaoQeac  
additional allowance 额外免税额 z<>_*Lfj  
additional amount for unexpired risk 未过期风险的额外款额 :N}KScS|Wa  
additional assessable profit 补加应评税利润 ~tvoR&{I  
additional assessment 补加评税 M'iKk[Hjfx  
additional commitment 额外承担 3)a29uc:U  
additional commitment vote 额外承担拨款
* U4:K@y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k;5}@3iQ  
additional dependent parent allowance 供养父母额外免税额 m5N&7qgp  
additional provision 额外拨款 z%tu6_4j  
additional stamp duty 附加印花税 :\_MA^<  
additional tax 补加税罚款；补加税款 5nAF=Bj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 
17oxD  
adjudged bankrupt 被裁定破产 [udV }  
adjudicated bankrupt 裁定破产人 9K<a}QJP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @/L. BfTz  
adjudication of bankruptcy 裁定破产；宣告破产 V bOL
Tc  
adjudication of insolvency 裁定无力偿还债务 t8 "-zd8  
adjusted actual 经调整的实数；调整后的实数 +=Wdn)T  
adjusted current assets 经调整的流动资产；调整后的流动资产 6~WE#z_  
adjusted figure 经调整的数字；调整后的数额 {1|7N GQ  
adjusted liabilities 经调整的负债；调整后的负债 Q0\5j<'e  
adjusted loss 经调整的亏损；调整后的亏损 ot#kU 8f  
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 GQq'~Lr5  
adjusted profit 经调整的利润；调整后的利润 {+9\o ~  
adjusted surplus 经调整的盈余额；调整后的盈余额 M) XQi/  
adjusted value 经调整的价值；调整后的价值 +lJ]-U|P  
adjustment 调整；修订；理算〔保险〕 '/g+;^_cB  
adjustment centre 调剂中心 hP8&n9o  
adjustment lag 调整过程的时间差距；调整时差 z %E!tB2o  
adjustment mechanism 调整机制 }yDq\5s Q[  
adjustment of loss 亏损调整 C/XyDbH  
adjustment process 调整过程；调整程序 fcXk]W  
adjustment range 调整幅度 | V,jd  
administered exchange rate 受管制汇率 ky$:C,1t  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }A/&]1GWk  
administration expenses 行政费用 y7EX&  
administration fee 手续费；行政费 9R"N#w.U]  
administration in bankruptcy 破产管理 ULmdt   
administration order 遗产管理令 W;]UP$5l  
administrator 管理人；遗产管理人 00a<(sS;  
administrator of the estate 遗产管理人 6-14Htsk6  
admission of debt 债项承认书 h=r< B\Pa  
admission of proof 接纳债权证明 !nBm}E7d  
advance 放贷款项；垫付款项；预支款项；预付款项 fUKdC\WL  
advance account 暂支帐目；预付款帐户 aDvO(C  
advance compensation 预付补偿金 7C7(bg,7^  
advance from shareholder 股东垫款 RdvTtXg  
advance pending reimbursement 预支以待日后付还 G:C6`uiy`  
advanced economy 先进经济体系 3nC#$L-   
advancement 预付；预付财产 {^5<{j3e  
advances warrant 垫款令 (g2r\hI  
advancing 贷出  zn;Hs]G  
adverse balance 逆差 m
YOdBd  
adverse exchange 逆汇 
I+j|'=M  
advertisement addressed to shareholders 在报章刊登的致股东通告 K(KP3
Q  
advice for collection 托收通知书 IH5} Az  
advice of drawing 提款通知书；汇票通知书 ]op^dW1;0_  
advice of payment 付款通知 h)l&K%4;  
Advisory Committee [Securities and Futures Commission] Dw/Gha/  
谘询委员会〔证券及期货事务监察委员会〕 6O@ ^`T  
Advisory Committee on Diversification 经济多元化谘询委员会 mImbS)V  
affidavit 誓章；遗产申报誓章 +;wqX]SD&  
affidavit of no receipt 述明无收款的誓章 QD;f
~fZ  
affiliate 联号；联营公司；附属公司 VO;UV$$  
affiliated company 附属公司；联号；联营公司 vV\F^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 } .H Fm'p  
affordability 负担能力 E<#4G9O<  
African Development Bank [AfDB] 非洲开发银行 w
H_n$w  
after-acquired property 事后取得的财产 r|\'9"@  
after-hours dealing 市后交易 +=*m! 7Mr  
after-tax profit 税后盈利；税后利润；税后溢利 _QMHPRELk  
agency agreement 代理协议 :Nj`_2  
agency expenses 代理机构的开支 ['Y+z2k  
agency fee 代理费 zhX`~){N6  
Agency Law 《代理法》 @+\S!o3m  
agent 代理人；承销人 1S[5#ewB;j  
agent of company 公司代理人 O*J_+6  
agent's fee 代理人费；经纪费 U_}A{bFG  
aggregate 总计；总数；总体数字 '
D0X?2  
aggregate amount 总款额；总额 w^'?4M!  
aggregate assets and liabilities 总体资产与负债 VmOFX:
j!,  
aggregate at constant price 按固定价格计算的总体数字 nvs}r%1'5  
aggregate demand 总需求 d7_g u  
aggregate gross position 总持仓量 APtselC  
aggregate limit 总限额 Q+!
0)pG5#  
aggregate of salaries tax 合计薪俸税 dp[w?AMhM9  
aggregate performance 总体表现；总体业绩 ^`jZKh8)h  
aggregate supply 总体供应 Mi/ &$"=  
aggregate surplus 总盈余 aO^:dl5  
aggregate total 整体总额 @`kiEg'Q  
aggregate value 总值；合计价值 -#S)}NEn  
aggregated basis 合计基准 \Sw+]pr~  
aggregated net chargeable income 合计应课税入息实额 7Js>!KR  
aggregation 合并计算；合计；总和 FfYd+]+?  
aggregation of incomes of husband and wife 夫妇入息合并计算 /J[H5uA  
aggregation of property 财产的总和 gaw4NZd)0  
agio 差价；贴水 znQ'm^h  
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》 0 .FHdJ<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment sk7rU+<  
《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》 `dgM|.w5=  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Tbi]oB#  
《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》 `s>UU- 9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment b@2Cll#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 y7M:b Uh  
agreement for a settlement 授产协议 ];pf  
agreement for assignment 转让协议 dcl.wD0~V  
agreement for sale 售卖协议；买卖协议 w*<Y$hnBzF  
agreement for sale and purchase 买卖协议 |%'6f}fnE  
agreement for the payment of interest 支付利息协议 B=Zl&1  
agreement for the repayment of money 还款协议 SLJ&{`"7
 
agreement of reinsurance 再保险协议 *?^Z)C>  
Agricultural Bank of China 中国农业银行 ] Wx>)LT  
air passenger departure tax 飞机乘客离境税 VDByj "%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 yHWi[7$  
airport tax 机场税 poXLy/K  
alcohol duty 酒精税 \);.0  
alienation 让与；让渡；转让 .1.J5>/n  
alimony 生活费；赡养费 $=P
WT-GIR  
All Ordinaries Index [AOI] 所有普通股指数 )|w*/JK\Z  
all risks 全险；综合险 J$#h(D%  
All Sales Record for Stock Market 《股票市场成交报告》 Z0[)u_<  
Allied Capital Resources Limited 新联财务有限公司 *'9)H0  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Si?$\H*:  
allocation letter 拨款信件 |'V DI]p&  
allocation of fund 分配款项；预留款项 On{~St'V
 
allocation of profit 利润分配；溢利分配 4GG1E. z}  
allocation warrant 拨款令 r-RCe3%g%  
allotment 分配；配股 Ni2]6U  
allotment notice 股份配售通知；配股通知 O^.%C`*  
allotment of shares 股份分配 CY*ngi&  
allowable 可获宽免；免税的 (;;J,*NP  
allowable business loss 可扣除的营业亏损 .MDYGWKt  
allowable expenses 可扣税的支出 ,M\j%3
 
allowance 免税额；津贴；备抵；准备金 ss?]  
allowance for debts 债项的免税额 _Ry_K3K  
allowance for depreciation by wear and tear 耗损折旧免税额 r1i$D  
allowance for funeral expenses 殡殓费的免税额 [096CK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Gs[Vu@*  
allowance for repairs and outgoings 修葺及支出方面的免税额 z^4KU\/JK  
allowance to debtor 给债务人的津贴 NTqo`VWe  
alteration of capital 资本更改 \'n$&PFe  
alternate trustee 候补受托人 cyW;,uT)D  
amalgamation 合并 m)s xotgXf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w[ Axs8N'  
ambit of charges 征税范围；收费范围 CN$I:o04C  
amended valuation 经修订的估值 pG/ NuImA  
American Commodities Exchange 美国商品交易所 6fh{lx>  
American Express Bank Limited 美国运通银行 }o-|8P:Y  
American Stock Exchange 美国证券交易所 RnHQq'J|\  
amortization 摊销 t,RyeS/  
amount due from banks 存放银行同业的款项 5^\m`gS  
amount due from banks abroad 存放海外银行同业的款项 KwS`3 6:  
amount due from holding companies 控股公司欠款 (nGkZ}p  
amount due from local banks 存放本港银行同业的款项 :`D'jF^S  
amount due to banks 银行同业的存款 /:U1!9.y  
amount due to banks abroad 海外银行同业的存款 Z;hyi'rPJ  
amount due to holding companies 控股公司存款 )AOPiC$jL  
amount due to local banks 本港银行同业的存款 _*Pfp+if  
amount due to outport banks 外埠银行同业的存款 g;8M<`qvf  
amount for note issue 发行纸币的款额 gWkjUz)  
amount of bond 担保契据的款额 VSh!4z1  
amount of consideration 代价款额 +4Q[N;[+*  
amount of contribution 供款数额 @|DmE!)  
amount of indebtedness 负债款额 29%=:*R$  
amount of principal of the loan 贷款本金额 s3seK6x'  
amount of rates chargeable 应征差饷数额 $57\u/(  
amount of share capital 股本额 TZ'aNcGg  
amount of sums assured 承保款额 [a@B =E  
amount of variation 变动幅度 `4LJ;KC(  
amount of vote 拨款数额 )!i!3  
amount payable 应付款额 *%X.ym'  
amount receivable 应收款额 o5P&JBX<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V~85oUc\-  
analysis 分析 /u=aX  
ancillary risk 附属风险 0pD[7~^o  
annual account 周年帐目；周年帐目报表；年度决算；年结 v;Es^ YI  
annual accounting date 年结日期 6+iK!&+=  
annual allowance 每年免税额；年积金；年度津贴；年津 y1iX!m~)  
annual balance 年度余额 &3I$8v|!?  
annual disposable income 每年可动用收入 ijFV<P  
annual estimates 周年预算 ^#;RLSv   
annual fee 年费 4`s)ue  
annual general meeting 周年大会 gKWzFnW  
annual growth rate 年增率；每年增长率 7H%_sw5S.  
annual long-term supplement 长期个案每年补助金 \n_3Bwd~  
annual pensionable emolument 可供计算退休金的年薪 >yKpM }6l{  
annual report 年报 2 5Q+1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r{S=Z~J  
annual return 周年报表；周年申报表；每年报税表格 i j/o;_  
Annual Return Rules 《周年报表规则》 KzG_ <<  
annual review of consumer prices 每年消费物价回顾 ra]:$XJ5=a  
annual roll-forward basis 逐年延展方式 @^!\d#/M  
annual salary 年薪 cz#_<8'N  
annual statement 年度报表；年度决算表 /'4Q{8.a  
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 B'p5M.6d#:  
annuitant 年金受益人 |'<vrn  
annuity 年金 -L8YJ8J6  
annuity contract 年金合约 nWGR5*e:  
annuity on human life 人寿年金 C`0%C7  
antecedent debt 先前的债项 H* /&A9("  
ante-dated cheque 倒填日期支票 <Oa9oM},d  
anticipated expenditure 预期开支 -NzTqLBn
 
anticipated net profit 预期纯利 mgVML&^  
anticipated revenue 预期收入 lsY `c"NW>  
anti-inflation measure 反通货膨胀措施 hk} t:<  
anti-inflationary stance 反通货膨胀立场 K/|  
apparent deficit 表面赤字 fhRjYYGI  
apparent financial solvency 表面偿债能力 y]'CXCml)  
apparent partner 表面合伙人 a5?A!k\2  
application for personal assessment 个人入息课税申请书 L\L"mc|O  
application of fund 资金应用 (6R4 \8z2  
application to release as liquidator and to destruct the books of accounts and documents dB3N%pB^  
申请免除清盘人职务及毁灭帐簿与文件 El (/em  
appointed actuary 委任精算师 C[8KlD  
appointed auditor 委任核数师；委任审计师 DA=1KaJ.  
appointed trustee 委任的受托人
J3=BE2L  
appointer 委任人 k[9A,N^lZB  
apportioned pro rata 按比例分摊 o&$hYy"<.L  
apportionment 分配；分摊 J3B.-XJ+n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !SF^a6jT  
apportionment formula 分摊方程式 e4[) WNR  
apportionment of estate duty 遗产税的分摊 i03gX<=*  
appraisal 估价；评估 w$>3pQ8
d  
appreciable growth 可观增长 yX!#a>d"H  
appreciable impact 显着影响 d#\W hRE  
appreciable increase 可观增长 4seciz0?  
appreciation 增值；升值 2B` 8
eb  
appreciation against other currencies 相对其他货币升值 >nry0 ;z0,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R1'`F{56  
appreciation tax 增值税 IN^_BKQt  
appropriation 拨款；拨用；拨付 ~/|zlu*jpc  
appropriation account 拨款帐目 g.a| c\WH  
Appropriation Bill 拨款法案 !8$RBD %  
appropriation-in-aid system 补助拨款办法 J^ ={}  
approved assets 核准资产 2-v\3voN  
approved basket stock 认可一篮子证券 ]yLhJ_^  
approved budget 核准预算 p)/ p!d[T/  
approved charitable donation 认可慈善捐款 gX,9Gh  
approved charitable institution 认可慈善机构 lLCdmxbT  
approved currency 核准货币；认可货币 w^o}E)O  
approved estimates 核准预算 5@P-g  
approved estimates of expenditure 核准开支预算 I7m
G/  
approved overseas insurer 核准海外保险人 M<[?g5=#  
approved overseas trust company 核准海外信托公司 {oWsh)[x2  
approved pooled investment fund 核准汇集投资基金 j}RzXJ~t  
approved provident fund scheme 认可公积金计划 %;O}FyP  
approved provision 核准拨款 BXhWTGiG  
approved redeemable share 核准可赎回股份 8Rxc&`_X  
approved regional stock 认可地区性证券 -3hCiKq  
approved retirement scheme 认可退休金计划 (~()RkT  
approved subordinated loan 核准附属贷款 jvs[ /  
arbitrage 套戥；套汇；套利 PayV,8   
arbitrageur 套戥者；套汇者 g-@h>$< 1  
arbitrary amount 临时款项 h^M^7S  
arrangement 措施；安排；协定 iZ;TYcT  
arrears 欠款 R]QpMj%o  
arrears of pay 欠付薪酬 ]}LGbv"`A  
arrears of revenue 逾期未收税款；逾期未收的帐项 N[k<@Q?*a  
articles of association 组织章程；组织细则；组织章程细则 qY# d+F,t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \0AiCMX[  
ascertainment of profit 确定利润 J70D+  
"Asia Clear" “亚洲结算系统” a$}mWPp+f  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 v8@eW.I1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 z[&s5"  
Asian Development Fund [ADF] 亚洲发展基金 BUC,M:J+H  
Asian dollar bond 亚洲美元债券 "=|t~`  
Asian dollar market 亚洲美元市场 X+ f9q0  
Asian dollar rate 亚洲美元利率 o&
-L0]i|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nNn56&N]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9L)L|4A.l  
asked price 沽盘；喊价；索价；卖方报价 7+XM3  
assessable income 应评税入息 h&'
=F)5  
assessable loss 应评税亏损 /f3m)pT  
assessable profit 应评税利润 kx{!b3"  
assessable value 应评税值 ^M Ey,  
assessed profit 估定利润 +d
39f-[  
assessed value 经评估价值 /iC_!nu  
assessment 评税；评定；估价；评税单 ybvI?#  
assessment number 评税编号；估价编号 
f a5]a  
assessment of additional tax 补加税评税 3g'+0tEl  
assessment of performance 业绩评估；实绩评价 *Bw#c j  
Assessor 评税主任 r!K|E95oj9  
asset price bubbles 资产价格泡沫 Hj~O49%j&  
asset-backed securities 具资产保证的证券 ;<-7*}Dj  
assets accretion 资产增值 j Z'&0x"U  
assets and liabilities 资产与负债 z="L4  
assets betterment statement 资产递增表；资产改进表 a[C&e,)}  
assets lending 实物放款；有抵押贷款 E`)Qs[?Gk  
assets of the company passing on the death 死者去世时转移的公司资产 Y'N'hRD  
assets pledged as security for liabilities 用作负债抵押的资产 r95
zP]T  
assets portfolio 资产投资组合 T[2}p=<%  
assets price 资产价格 ~:2K#q5C  
assets quality 资产质素 /77z\[CeYH  
assets realization 资产变现 d=F-L  
assets refinancing arrangement 资产再集资安排 %h+uD^^$  
assets securitization 资产证券化 Q]\j>>  
assets situated outside Hong Kong 在香港以外地方的资产 ?
,% TU&Yn  
assets stripping 削减资产；拆卖资产 &O tAAE  
assets value 资产值 "DjU:*'  
assignee 承让人 n\ Uh  
assignment 转让；转让书；转让契 iz`jDa Q|1  
assignment of interest 权益转让 'h}7YP,
w  
assignment of letters patent and trade mark 专利证书及商标转让 xNgt[fLpS  
assignment of property 物业转让；物业转让书 (6k>FSpg  
assignment right 转让权 *Nlu5(z  
assignor 转让人 mo9$NGM&}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 w3bIb$12  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 e2Jp'93o'  
associate member 附属会员 :6u~aT/  
associated body corporate 相联法人团体 H8i+'5x,?  
associated company 相联公司；联属公司 uaxB -PZ  
associated corporation 相联法团 =pp:j`B9(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3!Bj{;A  
公认会计师公会〔英国〕 b1=pO]3u  
Association of Futures Exchange Brokers 香港期货经纪协会 P<L&c_u  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 v3^t/[e~:  
association of underwriters 承保人组织 "Ot{^_e  
assumption of control 接管 m!Af LSlwm  
assurance 担保；保险；转易；转易书 J3&Sj{ o  
assurance of interest 权益的转易 b *9-}g:  
at 19XX price 按一九ＸＸ年价格计算 }ecsGw  
at a discount 按赔价计算；按贴水价格计算；打折扣 ,n5a])Dg  
at a premium 按溢价计算；按升水价格计算 XU-*[\K  
at call 通知付款；按通知 o?dR\cxj  
at constant market price 按固定市价计算 Wp
4K6x  
at constant price 按固定价格计算  UTX](:TC  
at cost 按成本计算 CB]l[hM$  
at current market price 按当时市价计算；按现时市价计算 pqq?*\W&[v  
at current price 按当时价格计算；按现时价格计算 3{pk5_c  
at factor cost 按要素成本计算；按生产要素成本计算 KZ3B~#oQ  
at money-of-the-day price 按付款当日价格计算 4\1;A`2%0  
at or better 按指定或较佳价位〔买卖指令〕 Ff)@L-Y\K  
at par 按面值计算；平价 6n-r  
at sight 见票即付 %M6 c0d[9-  
at the close 按收市盘 qUg9$oh{LI  
at the opening 按开市盘 !x_t`78T  
attestation 见证；见证条款 8KKz5\kn7  
at-the-money option 平价期权 >)y$mc6  
attorney 受权人；受托代表人 0BFz7  
attornment 新拥有人承认书 >{F!ntEj  
attributable profit 可归属利润 zn^v!:[  
attributable share value 可归属股份价值 pz @km  
Auckland Stock Exchange 奥克兰证券交易所 \!4|tBKVY  
auction 拍卖 G1p'p&x.  
auctioneer 拍卖商 (HJ$lxk<2h  
audit 审计；核数 mR,O0O}&  
Audit Commission 审计署 J% AG`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @Wz%KdXA  
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〕 {\Ys@FF  
audit review 帐目审查 NQ{-&#@/v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 R9r)C{63S&  
audited account 审计帐目；经审计的帐目 UEN56@eCNf  
audited annual account 经审计的周年帐目 Of&"U/^  
audited balance sheet 经审计的资产负债表 _G[6+g5|  
auditor 核数师；核数主任；审计师 ETg{yBsp  
auditor's certificate 核数师证明书；审计师证明书 e3pnk =u  
auditor's report 核数师报告；审计师报告 kkL(;H:%  
Aussie bond 澳元债券 d QDLI  
austerity budget 紧缩预算 ~.H~XKw
 
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 My],6va^  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?#i|>MRR>  
Australian Dollar [AUD] 澳元 Fq4lXlSB  
Australian Options Market 澳大利亚期权市场 G}q<{<+$  
Australian Securities Commission 澳洲证券事务监察委员会 yH+c#w  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 MU*It"@}2  
Australian Stock Exchange 澳大利亚证券交易所
X]MTaD.t  
Austrian Schilling [ATS] 奥地利先令 df yrn%^Ia  
authentication 认证；鉴证 lm!FM`m  
authority to purchase 委托购买证；委购书 s4N,^_j  
authorization 认可；核准；授权；授权书 +dJ&tuL:S  
authorization by direction 指示授权 x?gQ\0S<  
authorization by instruction 指令授权 [)0 R'xL6  
authorization by warrant 令状授权 wZ O@J|  
authorization of unit trust 单位信托的认可 w7r'SCVh3+  
authorized agent 指定代理人 c{ 7<H  
authorized capital 法定资本 C&e8a9*,(a  
authorized clerk 出市员 :|Upx4]Ec  
authorized dealer 认可交易商 eA1'qww"'  
authorized financial institution 认可财务机构 qA04Vc[2  
authorized fund 认可基金 k5q(7&C  
authorized fund house 获授权的基金公司；认可基金公司 yZ?$8r  
authorized institution 认可机构 ~RAzFLt6x  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |K6nOX!i  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 w gmWo8  
authorized insurer 获授权保险人；获认可承保人 @f\ X4!e*y  
authorized investment 特准投资项目 ";o~&8?)  
authorized person 获授权人 sFCf\y  
authorized representative 获授权代表 R&gWqt/  
authorized share capital 法定股本 !eV^Ah>PZ  
automated quotation system 自动报价系统 UC.8DaIPN  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] { qjUI  
自动交易系统〔香港期货交易所有限公司〕 `..EQBM  
automatic adjustment mechanism 自动调整机制 3F;EE:  
automatic adjustment system 自动调整系统 S3nB:$_-;  
Automatic Clearing House 自动票据交换所 y)0gJP L^  
automatic exchange rates accumulation system 自动化汇率累集系统 0=2H9v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 n<=y"*  
automatic teller machine [ATM] 自动柜员机 XadG\_?t`  
autopay 自动转帐 ShsJ_/C2  
available assets 可用资产 hZ%2?v`  
available fiscal reserve 现存财政储备 gh.w Li$+  
available profit 可用利润 y|$vtD%c  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 c]S+7
0!n  
average 平均；平均数；海损 ',:3>{9  
average basic salary 平均基本薪金 g9M')8a n  
average consumer expenditure 平均消费开支；一般消费开支 S_a :ML<  
average cost 平均成本 &~z+R="=  
average cost of land production 增辟土地平均成本 *sjj"^'=  
average daily turnover 平均每日成交额 /j`i/Ha1  
average daily wage rate 平均每日工资率 -/@|2!d  
average expenditure pattern 平均开支模式 !If
I-Q  
average growth rate 平均增长率 -7&^jP\,  
average net fixed assets 固定资产平均净值 M
-{b  
average of relatives 相对价格平均数 #8P#^v]H  
average price 平均价格 #(m`2Z`H  
average propensity to consume 平均消费倾向；一般消费倾向 38Bnf  
average propensity to save 平均储蓄倾向；一般储蓄倾向 3WQRN_  
average rate 平均率 Y:DNu9  
average revenue 平均收入；平均收益 :!r9 =N9  
average stock 平均库存；平均存货 7f.4/x^  
average yearly rent 平均年租 7}.#Z   
avoidance of double taxation 避免双重课税  Oz"@yL}  
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 $@+p~)r(l  
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给你加分了